“Assigns a 'subscribe' tag to the Tempsens Instruments IPO, viewing it as an attractive growth-oriented industrial opportunity with potential for long-term value creation. At the upper price band of ₹300, the issue is valued at 37.3x FY26 P/E, which is considered a premium but justified by its superior growth, niche positioning, and leadership in the segment. Recommends subscribing for both listing gains and a long-term horizon.”