Today is the third and final day of the initial public offering for Tolins Tyres Ltd., a Kerala, India-based manufacturer of on- and off-highway tyres and tread rubber. According to information supplied by stock exchange BSE, the company is offering up to Rs 2,300 million (£20.9 million) worth of shares, including a fresh issue worth Rs 2,000 million and an offer for sale of up to Rs 300 million by the selling shareholders.