Indian equity markets are poised for a flat opening on Friday, December 26, 2025, with GIFT Nifty futures indicating a slight uptick. Asian markets traded higher, with Japan's Nikkei 225 and South Korea's KOSPI showing gains, though Australia and Hong Kong were closed. US markets closed positively on Wednesday, with the S&P 500 reaching record highs. Several IPOs are scheduled, including the finalization of the Gujarat Kidney IPO allotment and the opening of the E to E Transportation Infrastructure IPO.