Samco Special Opportunities Fund is an open-ended equity scheme with an investment objective to achieve long-term capital appreciation by investing in a portfolio of securities that are involved in special situations such as restructurings, turnarounds, spin-offs, mergers & acquisitions, new trends, new & emerging sectors, digitization, premiumization, and other special corporate actions which has the potential to create superior long-term risk adjusted returns.

The Samco Special Opportunities Fund employs a unique, proprietary “DISRUPTION” Model to identify investment opportunities. This model is based on 10 distinct sub-strategies (see image below), each designed to uncover special situations within diverse themes. This systematic approach enables the fund to generate a diverse range of investment ideas, leveraging disruption and special situations to seek out potential growth and value for investors.

The Samco Special Opportunities Fund demonstrates dynamic flexibility, crucial for navigating the ever-changing landscape of sectors and themes in the investment world. Its adaptability allows it to swiftly shift focus across diverse areas such as defence, energy, railways, pharmaceuticals, and infrastructure, capitalizing on the best opportunities as they emerge rather than sticking to just one theme. This strategic flexibility ensures that the fund can adapt to and thrive in the fluid nature of market trends, offering a robust advantage to investors seeking diversified exposure and potential growth across varied sector, for compounding their wealth.

The fund is designed to be universe agnostic, meaning it does not limit its investment scope to companies of a specific market capitalization. This strategy allows the fund to explore and capitalize on special situations across the entire market spectrum, from large-cap to micro-cap companies. By not confining itself to a particular segment, the fund is able to pursue a wide range of investment opportunities wherever they may arise, enhancing its potential for capital appreciation by tapping into diverse and sometimes underexplored areas of the market.

Samco Special Opportunities Fund is suitable for investors who are seeking long term capital appreciation through an actively managed thematic equity scheme that invests in stocks based on special situations theme.

Samco Special Opportunities Fund offers five distinct benefits:

• DISRUPTION Model: The fund employs a unique, proprietary DISRUPTION Model to identify investment opportunities.
• Dynamic Flexibility: The fund exemplifies dynamic flexibility, crucial for navigating the ever-changing landscape of sectors and themes in the investment world.
• Market Cap Agnostic: The fund is designed to be market cap agnostic, meaning it does not limit its investment scope to companies of a specific market capitalization.
• Tax Efficient: The fund offers tax efficiency by managing thematic investments internally, which helps prevent the tax implications associated with frequent buying and selling of different thematic funds by investors.
• Diversification Advantage: The fund offers a diversification advantage by spreading investments across various sectors and themes, mitigating the risk associated with investing in specific thematic or sectoral funds.

For taxation purposes, Samco Special Opportunities Fund is treated as an equity scheme and taxed accordingly.

Short-term capital gains (STCG) tax: If you sell your units within 12 months of purchase, the capital gain will be classified as STCG, and tax will be levied at 15%.

Long-term capital gains (LTCG) tax: If you sell your units after 12 months of purchase, the capital gain will be classified as LTCG. Every financial year, the first Rs. 1 lakh long-term capital gain will be exempt from taxation. The incremental long-term capital gain above Rs.1 lakh will be taxed at 10%.

The Exit Load of Samco Special Opportunities Fund is as under:

• 2.00%, if the investment is redeemed or switched out on or before 365 days from the date of allotment of units
• No Exit Load will be charged if investment is redeemed or switched out after 365 days from the date of allotment of units.

There is no restriction on number of stocks in the fund. The scheme will focus on generating long-term capital growth by investing in companies that are experiencing or poised for special situations.

The fund will be jointly managed by Mr. Paras Matalia and Mr. Umeshkumar Mehta. Further, Mr. Dhawal Ghanshyam Dhanani is the dedicated Fund Manager for making overseas investments as permitted under the regulations, guidelines and circulars issued from time to time.

The Scheme performance would be benchmarked against NIFTY 500 TRI.

The fund has no specific target relating to portfolio turnover.

Dividends will not be declared by Samco Special Opportunities Fund and only growth plan would be available.

It is a thematic fund that invests in stocks that exhibit momentum characteristics and sell those stocks when those stocks lose momentum.

Momentum works dues to behaviour biases of the investors in the financial markets. Investors are not always rational, they have limits to their control over emotions and are influenced by their own biases such as loss aversion, regret, anchoring and disposition biases. Because of all these human biases, there exists an opportunity in the momentum space which is more consistent and time tested strategy to make an alpha in the stock market.

It is a strategy to invest in winning stocks which are showing strong momentum. Momentum stocks are such that exhibit positive price momentum – based on the phenomenon that stocks which have performed well in the past relative to other stocks (winners) continue to perform well in the future, and stocks that have performed relatively poorly (losers) continue to perform poorly. The momentum strategy is based on buy high, sell higher or alternatively, cut your losses and let your winners run.

The scheme shall invest in stocks that exhibit momentum characteristics across market capitalisations i.e. Large Caps, Mid-Caps, Small Caps and Micro Cap companies. The fund intends to benefit from momentum in stock prices from short to medium term time frame. The fund makes trades based on trading signals generated by our intelligent algorithm. This algorithm has been developed by studying years of market data including price, volume, volatility, open interest, breakouts, relative strengths and correlations with appropriate weights on various data points. The Momentum investing is based on that gap in time that exists before mean reversion occurs. Momentum is usually seen in the short- to intermediate-term.

The universe for this fund will be Nifty 750 i.e. Nifty500 stocks and Nifty Micro cap 250 stocks.

There is no restriction on number of stocks in the fund. The scheme will hold stocks that are in momentum as deemed fit by the fund manager.

No, this scheme comes under the Distinctive Patterns Strategies which will have its own framework. This scheme does not heavily rely on quality of financials and has more emphasis on price, volume, breakouts and other technical indicators.

Nifty500 TRI will be the benchmark of the scheme.

Samco Flexi Cap Fund is suitable for all investors who want to invest in equity markets for a minimum period of 3 years and are looking to own efficient businesses across the globe.

Samco Flexi Cap Fund's performance would be benchmarked against NIFTY500 TRI. Please understand that the performance of the benchmark is a broad measurement of the changes in the stock markets. It is to be used only for comparative purposes only and in no way indicates the potential performance of the Samco Flexi Cap Fund.

Resident adult individuals either singly or jointly (not exceeding three) or on an Anyone or Survivor basis; 2. Hindu Undivided Family (HUF) through Karta; 3. Minor (as the first and the sole holder only) through a natural guardian (i.e. father or mother, as the case may be) or a court appointed legal guardian. There shall not be any joint holding with minor investments; 4. Partnership Firms including limited liability partnership firms; 5. Proprietorship in the name of the sole proprietor; 6. Companies, Bodies Corporate, Public Sector Undertakings (PSUs), Association of Persons (AOP) or Bodies of Individuals (BOI) and societies registered under the Societies Registration Act, 1860(so long as the purchase of Units is permitted under the respective constitutions); 7. Banks (including Co-operative Banks and Regional Rural Banks) and Financial Institutions; 8. Religious and Charitable Trusts, Wakfs or endowments of private trusts (subject to receipt of necessary approvals as "Public Securities" as required) and Private trusts authorised to invest in mutual fund schemes under their trust deeds; 9. Non-Resident Indians (NRIs) / Persons of Indian origin (PIOs)/ Overseas Citizen of India (OCI) residing abroad on repatriation basis or on non repatriation basis; 10 Foreign Institutional Investors (FIIs) and their sub-accounts registered with SEBI on repatriation basis; 11. Army, Air Force, Navy and other paramilitary units and bodies created by such institutions; 12. Scientific and Industrial Research Organizations; 13. Multilateral Funding Agencies / Bodies Corporate incorporated outside India with the permission of Government of India / RBI; 14. Provident/ Pension/ Gratuity Fund to the extent they are permitted; 15. Other schemes of Samco Mutual Fund or any other mutual fund subject to the conditions and limits prescribed by the SEBI (MF) Regulations; 16. Schemes of Alternative Investment Funds; 17. Trustee, AMC or Sponsor or their associates may subscribe to Units under the Scheme; 18. Qualified Foreign Investor (QFI) 19. Such other person as maybe decided by the AMC from time to time. The list given above is indicative and the applicable laws, if any, as amended from time to time shall supersede the list.

We are only investing in the high-quality efficient businesses and we try to invest in them at an efficient price and hence it is assumed that we will not have to make too many changes in the portfolio

It will have 25 of the best businesses across the globe with at least 65% of businesses from India and 35% from across the globe.

It is simple 3-step strategy that we follow at the fund level -

• Step 1 - Invest in HexaShield tested EFFICIENT companies.
• Step 2 - Invest in these companies at an EFFICIENT price.
• Step 3 - Maintain an EFFICIENT turnover ratio.

Voluntary dealing cost is something that is deducted from the NAV and occurs due to excessive turnover or changes in the portfolio of the fund. Samco Flexi Cap aims at keeping this cost to a minimum by reducing the change in the portfolio

The Foreign Account Tax Compliance Act (FATCA) is a United States Federal Law, aimed at prevention of tax evasion by United States taxpayers through use of offshore accounts. The provisions of FATCA essentially provide for 30% withholding tax on US source payments made to Foreign Financial Institutions unless they enter into an agreement with the Internal Revenue Service (US IRS) to provide information about accounts held with them by USA persons or entities (firms/companies/trusts) controlled by USA persons.

Equity Linked Saving Scheme (ELSS), also known as tax-saver fund, is an open ended Equity mutual fund scheme that invest primary in equity related products. However, these ELSS mutual funds have a three-year mandatory lock in term, which is the shortest lock in period if compared to all other products that are available under Section 80C of the Income Tax Act, 1961.

Investors who wish to invest for a minimum of 3 years and are looking for higher return potential, plus the added benefit to save tax under section 80C can invest in ELSS Tax Saver Fund. At the same time, the investors should also prepare for a certain amount of risk attached to it. This is because of the equity exposure in the portfolio. Therefore, ELSS mutual funds are best suited for investors who understand equity asset class risk. These tax saver funds offer higher returns potential when compared to other tax saving schemes.

The following are the critical factors that must be considered by investors before they invest in ELSS Tax saver fund:

• Investment horizon: The investor must have a three-year investment horizon to contemplate investing in ELSS funds. To limit market volatility, the equity exposure of ELSS funds necessitates a longer investment horizon.
• Returns: ELSS funds do not give guaranteed returns as they are wholly dependent on the performance of the underlying securities.

Yes, ELSS has a lock-in period of three years. This means one cannot withdraw their money before the said tenure ends. However, ELSS has the shortest lock-in period as compared to other similar tax-saving investments currently such as 5-year Fixed Deposits (five years), National Savings Certificate (five years), Public Provident Fund (15 years), etc.

• Dual benefit: ELSS funds are the only type of funds in the Indian market, that give the dual benefit of a tax rebate and wealth appreciation. Under Section 80C of the Income Tax Act, 1961, who fall in the higher income tax brackets, can save up to Rs 46,800 in a year if they invest Rs 1.5 lakh per annum in ELSS and are in the 30% income tax bracket. However, Investor will get a maximum tax deduction of Rs 1.5 lakh per year in ELSS under Section 80C even if they invest more than this amount.
• Shortest lock-in: Currently, ELSS has the shortest lock-in period of three years under Section 80C of Income Tax Act 1961.
• Potentially higher returns: Unlike ELSS where return is market linked, other 80C investments like PPF or FDs are fixed income products. ELSS has the potential to generate significantly higher wealth in a medium to long-term investment horizon.

The redemption proceeds of ELSS are not entirely tax-free. The long-term capital gains of up to Rs 1,00,000 a year are tax-free, and any gains above this limit attract a long-term capital gains tax at the rate of 10% plus applicable cess and surcharge.

The investment objective of the scheme is to generate long-term capital appreciation through investments made predominantly in equity and equity related instruments. However, there can be no assurance or guarantee that the investment objective of the scheme would be achieved.

The Fund's strategy will endeavor to have a predominantly higher allocation to mid and small cap companies which will be selected through focusing on the fundamentals of the business, the industry structure, the quality of management, sensitivity to economic factors, the financial strength of the company and the key earnings drivers. The scheme will invest in about 30-40 scripts to ensure adequate diversification and reduced risk.

The following persons (subject to, wherever relevant, purchase of Units of mutual funds, being permitted under respective constitutions, and relevant statutory regulations) are eligible and may apply for Subscription to the Units of the Scheme:

• Resident adult individuals
• Hindu Undivided Family (HUF) through Karta;
• Minor (as the first and the sole holder only) through a natural guardian (i.e. father or mother, as the case may be) or a court appointed legal guardian.
• Partnership Firms including limited liability partnership firms;
• Proprietorship in the name of the sole proprietor;
• Companies, Bodies Corporate, Public Sector Undertakings (PSUs), Association of Persons (AOP) or Bodies of Individuals (BOI) and societies registered under the Societies Registration Act, 1860(so long as the purchase of Units is permitted under the respective constitutions);
• Banks (including Co-operative Banks and Regional Rural Banks) and Financial Institutions;
• Religious and Charitable Trusts, Wakfs or endowments of private trusts (subject to receipt of necessary approvals as "Public Securities" as required) and Private trusts authorised to invest in mutual fund schemes under their trust deeds;
• Non-Resident Indians (NRIs) / Persons of Indian origin (PIOs)/ Overseas Citizen of India (OCI) residing abroad on repatriation basis or on non-repatriation basis;
• Foreign Institutional Investors (FIIs) and their sub-accounts registered with SEBI on repatriation basis;
• Army, Air Force, Navy and other para-military units and bodies created by such institutions;
• Scientific and Industrial Research Organizations;
• Multilateral Funding Agencies / Bodies Corporate incorporated outside India with the permission of Government of India / RBI;
• Other schemes of Samco Mutual Fund or any other mutual fund subject to the conditions and limits prescribed by the SEBI (MF) Regulations;
• Schemes of Alternative Investment Funds;
• Trustee, AMC or Sponsor or their associates may subscribe to Units under the Scheme;
• Qualified Foreign Investor (QFI)
• Such other person as maybe decided by the AMC from time to time.

The above list of persons in category 4 to 18 are not eligible for tax benefits under Section 80 C of the Income-tax Act, 1961 but are entitled to subscribe to units.

The minimum amount for application for an investor will be Rs. 500.

There is Nil entry/exit load on Samco ELSS Tax Saver Fund.

The Scheme performance would be benchmarked against Nifty 500 TRI

1. Competitive & Pricing Power Tests
2. Corporate Governance & Leadership Tests
3. Balance Sheet & Debt Tests
4. Cash Flow Tests
5. Reinvestment and Growth Tests
6. Regulatory Tests

All manufactured products go through thorough quality tests before they ever reach the customers. We are the first fund house to apply the same level of quality testing to our investment processes so that our investor’s money is invested in the high quality efficient companies

They broadly exhibit two attributes -

1. They can survive during downturns in the economy or during a global crisis like the 2008 financial meltand the recent Covid-19 pandemic.
2. When an economy is growing, these companies turn into compounding machines with higher rates of growth in earnings as well as sales.

We have analysed over 67,000 global companies and out of these companies only ~125 companies pass the HexaShield testing framework.

An investor must maintain minimum balance/ investment of Rs. 25,000/- in the opted source scheme at the time of registration of TimerSTP.

The Base Installment Amount is the installment amount that is mentioned while registering for TimerSTP. Minimum base instalment amount is Rs 1000 and in multiples of Re 1, but this is bare minimum amount, however it is recommended to mention base installment as 1/12 of the total amount to be transferred to the Target Equity Scheme. The processing of installment amount will be based on opted date/ day of multiplier of EMOSI value in case the base computation amount is less than Rs. 100, then the installment will be considered as Rs. 100. If arrived amount is in decimals the same will be rounding off in nearest rupee. For example, if an investor has invested Rs. 120,000 in source scheme, he can mention Rs. 10,000 (1/12 of target investment in the Equity Scheme) as base installment for monthly frequency of TimerSTP.

The Multiplier is the “Number of Times” of the installment amount to be transferred to target equity scheme. It will be within the range of “0.01X” to “6X” of the base installment. For example, If Investor registered TimerSTP with the base installment of Rs. 10,000, the multiplier amount can be from Rs. 100 (0.01X multiplier) to Rs. 60,000 (6X multiplier).

The amount of transfer to the target equity scheme is based on the latest Equity Margin of Safety Index (EMOSI) levels which is a proprietary model of Samco Asset Management Pvt Limited (the AMC). However, in any case the TimerSTP instalment amount will not exceed 6x of the base instalment amount as per the multiplier selected.

Equity Margin of Safety Index (EMOSI) levels computed by the AMC is a proprietary model of Samco Asset Management Pvt Limited (the AMC). The EMOSI is derived by assigning different weights such as Price to Earnings (PE), G-sec yields, moving average divergences and / or other fundamental and technical factors as may be determined by the AMC from time to time.

The investors have option of Weekly, Monthly and Quarterly frequency for transfer of funds from the eligible source schemes to eligible target equity schemes.

In such a case the TimerSTP will be registered (the default) till December 31, 2099.