11
S.R. BAIL/a01 & ASSOCIATES LLP Chartered Accountants 6'111Floor - W pjqck TidetF'atk', Ni:>. 4. Rap'{ GandhC$<ilal Taeamani, Chennai _ GOO11'3,. lncra Tel:"'9144 611.7 9000 Independent Auditor's Review Report on the Quarterlyand Year to Date Unaudited Consolidated Financial Results of the Company Pursuant tQ the Regulation, 33 of the SEBI (Listing Obligations and Disclosure Reqllirements) Regulattons,'2015, as amended ' Review Report to The Board of Directors Matrfmnny.com Limited 1. We have reviewed the accompanying Statement of Unaudited Consolidated Fil)ancial Results of Matrimony.com Limited (toe '~B:bldin&'Company") andits subsidiaries (the Holding Company and its subsidiaries together referred to-as"the Group"), an:cl its associate forthe quarter ended September 30; 2020 and year to date from April 1,2020 to Septe)llber3!), 2020 {the "$taternenf'}attached herewith, being submitted by the Holding Company pursuant to the requirements of Regulation 3,3of the SEBI (Listing Obligations and pl$ci9sure Requirements) Regulations, 2015, as amended (the "Listing Regulations"), .' 2. This Statement, which is the responsibility of the Holding Company's Managementattd approved,by the Holding Company's Board.of'Dlrectors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, (ind AS 34) "Interim Financial Reporting" prescribed.under Sectior, 133 of the Companies Ad, 2013 as amended; 'read with telev~nt rules issued.thereunder and other accounting principles generally accepted in India. OUf responsibility is to express a conclusion on the,Statement base,don o~r review. 3. We conducted our review of'the Statement in accordance with the Standard OnR~vlew Engagements (SRE) 24.10, "Review of Interim Financial Information Performed by the Independent Auditor of the Entity" issued by the Institute-of Chattered Accountants ofIndia. This standard requites that we plan and perform the reviewto obtain moderate assurance as to whether the Statement Is free of material misstatement. A review of interim financial information consists of making inquiries, primarily of 'persons responsible for financial and accounting matters, and applying analytical and other review procedures, A review- is substantially less .in scope than an audit conducted in accordance with Standards on Auditing and consequently does not enable us to obtain assurance that We would become aware of all significant matters that might,be identified in an audit. Accordingly, We do.not express an audit opinion. . W,. also performed procedures in accordance with the Circular No, CIlVCFD/CMP1/44/2019 dated Mar.ch29, 20)9 issued by the Securities and Exchange 'Board of'Indla under Regulation 33($}ofthe Listing Regulations, to the-extent applicable. 4., The Statement includes the results of the following entities: a. Matrimony.com Limited (Holding Company) b. SYsInoia,PrjYale Limited (Subsidiary Company) c. Consim Info USA Inc .. , VSA (Subsidiary Company) d. Matrimony DMCC ~Slibsidiary'Gompany) ~;. Astra Vision Futuretech Private Limited,(A~sOGiate) 5. Based on our review conducted and procedl)res performed as stated in Paragraph 3 above and based on the considt!Jation of the reviewrepotl'i of other auditors teferre4 to in paragraph 6 below, nothing has come to our att.entionthat causes us to believe that the accompanying :s_tatement,prepared in accordance with recognit,io.nandmeasurement principles laid down inthe aforesaid Indian Accounting Standards ('Ind AS') specified uqder Se<:~ion1,33pfthe Companies Act, 2013, as amended, readwith relevant rules issued thereunder and.othel' accounting principLesgenerally accepted in India"has not S.R. 6~lIibolll. ASSOClcat€s lLP, CILirrii.f!i~ L!iJ.bUlfYP~r:!nefShIP \I.~Uh t+?Id.entJh N!J. ";AB-42~5 ,Ru?d. Olficu.:'2t, C.J~n:ac:s_~re~Lt?I9C~ $.',Jri1'Floo'r., K~I~.a!_.1:700016·

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Page 1: S.R. BAIL/a01 ASSOCIATES LLP Ni:>. W - Matrimony.com

S.R. BAIL/a01&ASSOCIATES LLPChartered Accountants

6'111Floor - W pjqckTidetF'atk', Ni:>. 4.Rap'{ GandhC$<ilalTaeamani, Chennai _ GOO11'3,.lncraTel:"'9144 611.7 9000

Independent Auditor's Review Report on the Quarterlyand Year to Date Unaudited ConsolidatedFinancial Results of the Company Pursuant tQ the Regulation, 33 of the SEBI (Listing Obligationsand Disclosure Reqllirements) Regulattons,'2015, as amended '

Review Report toThe Board of DirectorsMatrfmnny.com Limited

1. We have reviewed the accompanying Statement of Unaudited Consolidated Fil)ancial Results ofMatrimony.com Limited (toe '~B:bldin&'Company")andits subsidiaries (the Holding Company and itssubsidiaries together referred to-as "the Group"), an:cl its associate forthe quarter ended September 30;2020 and year to date from April 1,2020 to Septe)llber3!), 2020 {the "$taternenf'}attached herewith,being submitted by the Holding Company pursuant to the requirements of Regulation 3,3of the SEBI(Listing Obligations and pl$ci9sure Requirements) Regulations, 2015, as amended (the "ListingRegulations"), .'

2. This Statement, which is the responsibility of the Holding Company's Managementattd approved,bythe Holding Company's Board.of'Dlrectors, has been prepared in accordance with the recognition andmeasurement principles laid down in Indian Accounting Standard 34, (ind AS 34) "Interim FinancialReporting" prescribed. under Sectior, 133 of the Companies Ad, 2013 as amended; 'read with telev~ntrules issued.thereunder and other accounting principles generally accepted in India. OUf responsibilityis to express a conclusion on the,Statement base,don o~r review.

3. We conducted our review of'the Statement in accordance with the Standard OnR~vlew Engagements(SRE) 24.10, "Review of Interim Financial Information Performed by the Independent Auditor of theEntity" issued by the Institute-of Chattered Accountants ofIndia. This standard requites that we planand perform the reviewto obtain moderate assurance as to whether the Statement Is free of materialmisstatement. A review of interim financial information consists of making inquiries, primarily of'persons responsible for financial and accounting matters, and applying analytical and other reviewprocedures, A review- is substantially less .in scope than an audit conducted in accordance withStandards on Auditing and consequently does not enable us to obtain assurance thatWe would becomeaware of all significant matters that might,be identified in an audit. Accordingly, We do.not express anaudit opinion. .

W,. also performed procedures in accordance with the Circular No, CIlVCFD/CMP1/44/2019 datedMar.ch29, 20)9 issued by the Securities and Exchange 'Board of'Indla under Regulation 33($}oftheListing Regulations, to the-extent applicable.

4., The Statement includes the results of the following entities:a. Matrimony.com Limited (Holding Company)b. SYsInoia,PrjYale Limited (Subsidiary Company)c. Consim Info USA Inc .., VSA (Subsidiary Company)d. Matrimony DMCC ~Slibsidiary'Gompany)~;. Astra Vision Futuretech Private Limited,(A~sOGiate)

5. Based on our review conducted and procedl)res performed as stated in Paragraph 3 above and basedon the considt!Jation of the reviewrepotl'i of other auditors teferre4 to in paragraph 6 below, nothinghas come to our att.ention that causes us to believe that the accompanying :s_tatement,prepared inaccordance with recognit,io.nandmeasurement principles laid down inthe aforesaid Indian AccountingStandards ('Ind AS') specified uqder Se<:~ion1,33pfthe Companies Act, 2013, as amended, read withrelevant rules issued thereunder and.othel' accounting principLesgenerally accepted in India"has not

S.R. 6~lIibolll. ASSOClcat€slLP, CILirrii.f!i~L!iJ.bUlfYP~r:!nefShIP \I.~Uht+? Id.entJh N!J. ";AB-42~5,Ru?d. Olficu.:'2t, C.J~n:ac:s_~re~Lt?I9C~$.',Jri1'Floo'r., K~I~.a!_.1:700016·

Page 2: S.R. BAIL/a01 ASSOCIATES LLP Ni:>. W - Matrimony.com

Chartered Acc.ountantsS~R.BATLIBOJ&ASSOCIATES,lLP. , ' _-, ,.- "

disclosed the 'informat.ion required to be. disclosed in terms ofthe Li~ting Regulations, including themanner in which :itis. te be disclosed, or thatir.contains any material misstatement.

6. The accompanying Statement includes' the unaudited interim financial results and other financialinformation; in respect .of:" three subsidiaries, whose unaudited interim financial results include total assets of Rs. 927.29

lakhs as ll,t September )0., 2Q20, total revenues of'Rs L78.04Iakhs and Rs 347.33 lakhs, total netprofit after tax of Rs. 7458 Iakhs and Rs, 141.78 lakhs, totalcomprehensive incomef{oss ofRs. 66.54 lakhs and Rs. 1.35.15lakhs, for the quarter ended September :m, 2020 and toe periodended on that date respectively, and net ca,$b inflows of Rs, 119.86: Iakhs for the period fromApril 1, 2020 to September-Bf), 2020, as considered in theStat.~ment which have been reviewedby their respective independent auditor-so

• one associate, whose unaudited interim financial results incl ude Group's share ofnet loss pf Rs ..26.53111khsand Rs, 49.02 [akhs and Group's.share Oftotaicompn!hensivc:: loss of,Rs. 265;3 .lakhsand Rs, 49.D2lakhs for fue quarter ended September 3D,2020 and for the period from AprilI,2,020 to September 30~2020 respectively, as considered in the Statement whose lnterimfinancialresults, other financial irrformation-have beenreviewed.by theirrespective independent.auditors,

The independent a,\lditof'~ reports on interim financial results of these entities have been. furnished to.us by the Management arid .0Urconclusion on the. Statement, in so far as if relates to,the. amounts anddisclosures inrespect of these subsidiaries and associate is based solely on the report of such audfforsand procedures performed by us as stated in ParagraphS above,

Our conclusion on the Statementin respect of matters stated above is .not modified with respectto ourreliance oil the work done and the reports.of the.otherauditors.

ForS.R. BATL1BOl &.ASSOC1ATES LLpChartered AccountantslCA}Finn r~gistri'tiolJ number: 101049W/E300004

L. J.'.,~f"l,..,--C---per Aravind KPartnerMembership No.: 22;1268lJ.DIN: 202.2J268AMAEC4936Place: ChennaiDate; November 5, 202(}

Page 3: S.R. BAIL/a01 ASSOCIATES LLP Ni:>. W - Matrimony.com

S.IlBAltJ80J &ASSOCIATES LlPCharter,ed Accountants

9th FlQo, - "A" Bleckndel Pilrk, No.4.Riijill Gaod~JjS~llaiTa:rarnartl: C:ne'nna.i - 6_0Q1t;3, IndiaTel: +91 "44 6 t17 ?OOO

Independent Auditor's Review R~port on the QUlIrterly and Year to Date Unaudked StandaloneFinancial Results of the COillpany Pursuant to the Regulation ,33 of the SEBI (Listirtg O.bligatjonsand Disclosure, Requirements) Regulations, 201$, as amended

Review Report toThe Board of DirectorsMatrimony.com Limited

1. We have {,eviewed the accompanying statement oftJnauclited Stanq,alone Financial Results ofMatrirnohy.com Limited (the "Company") for the quartet ended September 30, 2020' and year todate 'from Aprll 1, 2020 to September 30, 2020 (the' "Statement") attached herewith, beingsubmitted by the,Company pursuant to the requirements of Regulation 33 of the SEBI (ListingObligations and DIsclosure Requirements) R,egu'Iations,2015, as amended, (the "ListingRegulations").

2. This Statement, which is the responsibility of the Company's, Management and approved by theCompany/s Board of Directors, has been. prepan:.d in accordance with the, recognitiori andmeasurement principles. laid down in Indian ACC6untipg Standard 34, (Ind AS 34) "Interimfinancial Reporting" prescribed under Section 133 of'the Companies Act, zon as amended, readwith relevant rules issued thereunder and other accounting principles generally accepted in India.Out responsibility is to express a conclusion on the Statement based on our review.

1. We conducted our review of the Statement i,n aecordance- with the Standard 011 ReviewEngagements {SRE) 2410, "Review of Interim Financial Information Performed by theIndependent Auditor ofrhe Entity" issued by the Institute of Chartered Accountants, of India. Thisstandard requires th:at Weplan an'aperform the review to obtainmoderare assuraaee as toWhetherthe Statement is free of-material misstatement. A review of'interirrr financial information consistsof making inquiries, primarily' of persons responsible for financial and accounting matters, andapplying,analytical and other review procedures. A revieWIs substantially less. in scope than anaudit condgcted in accordancewith Standards on Auditing and consequently does 110.t enable usto obtain \iSSUJanRet4'l.t we-would become aware of all significantmatters that might be identifiedin an audit. Aecordingly, we,do not express an audit opinion.

4, Based on our review conducted as above, no~hiI:Jghas.come to our attention that causes lis to.believe that the accompanying Statement, prepared in accordance with the recognition 'andmeasurement principles Iaid down in the aforesaid Indian Accounting Standards ('Ind AS')specified under Sep.fion133 oOhe Companies Act, 2013 as ame!lged, re,ad with relevant rulesissued thereunder and other aq:ounting principles ,generally accepted ill Inala, has not disclosedthe-information.required (0 Qe disclosed in terms of the,Listing Regulations, including the mannerin which it is to be disclosed, or that it contains·any material misstatement. .

For S.R. BATLIBOI & ASSOCIATES LLPCharteredAcc0Lllltant5ICAlFirm registrati,on number; lOi049W/E3,o0004

k..:-~per Aravind ~PartnerMembership N.o.:22.126.8UDIN: 20221268AAAAEl37224Place: Chenna!Date: November 5, 2020

S.R.Batli~oi&: ASSOci~te5.L.LP.,Jj Llll'\it~ LiabilityP.lrtn"r'50,hiDVI_ito LLp',JdentityNo.;"11,8'4295~j.!QA,·'~lIrk'!?:·~~~Ciuritlc?!re~t.. f?j~k:ii:t, 3'r~Jloo(, ..K,oll<:<li"·.700:.0t5

Page 4: S.R. BAIL/a01 ASSOCIATES LLP Ni:>. W - Matrimony.com

Elpeases:'Emp!o'yre benefits expenses.Adv¢isem~nI and bus'illcs$;pnli~liti.QO j;:qlo!nse~OU1er expensesbePf~iit;OD ljIldamorrisaiipll cxpel\se~Finance.costTotal expenseSr""fitbefore,l.x.~l!d sl!~r<;'nrRrOjj!1(loS$)froqj

(1-2)4, :;hate ofprofilf (loss) of ;J.SsOOl!le,S.ProlitWore tal (3+4)6. Ta,x ,*pclIs,es

ClUTenOax'I'll)( re~ng to earliefyearsJ;leferrcd't.,.(not)Tollli tax expenses

Nel'Ptofit fufthe period.(~)8. Other [om preheusive .nc.oDle~(-.et of.bUS)

llems tl!at will 001be rt91il$$li:iedto p(Pfit ~d, jossin subsequent, periodsItems tbal:will be reciassitied'lo'luotit aadloss .in~\lllsequent peti1i<4

,9.Tolu,1 coml!n:beJlSivc il!~l!llh\JOrIhe JI~riod (7+~~

Ne,Pr~fillor Ih.,periodattrib...",ble 10:- ())I'I1Ci;, c,f Ihi: Ci,lmp;>ny- NQIl-Cl!UlfOlliol! ;llIerest

Page 5: S.R. BAIL/a01 ASSOCIATES LLP Ni:>. W - Matrimony.com

Property, plant and equi,PlIIClll,Rilihl'of@: ~!$l<uangible ,:welsIn!aOgi~l~ ruiSelSQolderdeyeh)p<IltlllInvcstmc.ai,iu associatel'~ci", .. ",lS

(arSCl:uri1jl.deposus(b) Bank balances other Ihan cash and,oash ,.ljuivalc:nt!

1J<CIlQ;ed ta.;'l;ISSCts,(QcI)w~ome ta:t $;;eIJ,(net)Otp.et IJOn..:urrJ:l;l!asse~

»ssdsI'inanc~ assets(a) ~1I(i1y deposits(b) Cash DOdcash equival.ms(c)~ baJan~s O\h~ tha!!~~bollnci.c~ equiv,uAAIs(dpnvestm""I' '(e) t~l\(I~req:h';'bJes(I)OIJ~ fi~aI\cial asselJ

'OIh~cwreot assets

EquityE<!uity,shar.'",pitaiOlher,eqoilyTotal Equily

'l)Ioil..,u,rr~nlllabiljliesFinanci'll,liabititics

(a) LeaseliabiliiiesOther DOD""ilfr~DI liabilities

C~rr~nfli~bUitiesFinam:ililliabiliti.s'

(oj !roo:icpaya'bl.,sNTc>falvutstandjng Qilcs"t'oiic1Q <nte,\,rise$..it $!\la).lcnlelpri~,(Ii) T"I,aI'OUI$tal,wngducs<ofcrcdJ1on'othor than mioro enterprisesand small .nlcrprisiO<

(b),OJhe(5 p"yabl<;s,le) Lease JjiWllities

Oth.r cilacnl. tiabiliiie5rrpvi~iopsLiabilities'forcurrenttax (nel)

_I_.~ ----

Page 6: S.R. BAIL/a01 ASSOCIATES LLP Ni:>. W - Matrimony.com

Cull fiow from I (used in)lIperaiiog:lItihilies,Prolilbe(ore lax

Adjust!Denls. to ~oacile,profil t>eroretax. to ae~c.5anoW~:1)j:pleciatiop.and'3lPortisatj(J!l.,cxp,enseShare of (profiql Joss·of associateImpact of fair value cllO"g.s of interest f_,security,deposits (n.!)Q'roJit) I LQss.oll·Sale I write-oIf'Ofp(operty. plant IUldequipment (nel)Uo,¢:ili5e\lfqreil:!i.excha!'gi:::Cll'iinlt IQSSGain on preclosure of lease ~lP.'eem;:ri1lmp;liImel1tof fi$iclai a~!lts'.&everSal.of impairment joss on O~S!llS·beltl:for·sale on their dispoSalShil(~:basedpaYll!cntexpe,,~s .~yisioo fO{ litigation)..iIlb.ilitios!lol'l'lger required ~Tiu"" backIilt"fest ~>.p,e!l'lil'ain'a!He:(8~in)lk>ss on mutua! flll.\d:in.veS!me.ul~al.Fv).J!L

l\'19Ytmfai in w.,-kiDg ~pilal :.(~e) I d.ecr~ ijt ($aIl~ialassets(Inc(~e)J decr~~ in 9ihCf assetsIntt"'!Sef (d~~,,,,,s<;)in tmile p;!y;i~l~slacre3S4: I [deerease) other li.bilitj~

Ca,b now froID l(u~4·i") in~est\ng ~etiyiti••Purcba..:'of property, plaut and equipment inclllWng illtaugibl. assets l!I\Q c~pitatauvapces.PrOC~ from saJ••·ofpropo:tt)', plaot.anilC<juipllientProceeds Iron. $.al~Qrrn~lu,'!1flUl!lsJ\lr~b~ of mutual f\lll!lsfAtercsf recei vedR.ed"'llplioo oCbaul<deposits (wi!b·maturily.·lllo",!baa lIuec'Oloillbs)

in bauk

Page 7: S.R. BAIL/a01 ASSOCIATES LLP Ni:>. W - Matrimony.com

ITlt,.M3JI.altlllg OirectQr of the Company bas been id.mtifie,!~ tljil Ciller OperajjO!!.Oe~oli Ma¥,(f lC9DM}<ISdefined by Illd AS 108, 'Opl;(alil!\tIMan".t;i"glJil'oct(lrreview, lbe.segol",it jlQ'foHn3JICe baled ou $~gI\l.plte.s~l(swhi~h ale me key drivers. CQ(lSidering •.the CODM d~s not t~";¢wsegtllillit

the l-iarri"l!¢' services segment 1. sigolfiM1llly smRtler compared to the Mat¢hmak,ng s~g.n~ot aild sl(pplemcnted by tbe f.1Ctli,a' the assetsHntetl:l.aJ!!f"alllyused betwc.en Segmc.nts,th¢ C"n\paht~"" decidedti) !li•.close ".-.IY""l!lilill.t r""91Is.

Mll!D'eot Result:sMalcbmakiDsse!"ices.Milff~ge servicesTot.1I Segmeol Resllltsl.~ss; Interest expenses:Uss: Clthe('un-alIOC;lbllteill)llnWlllfe

Other un-alloeahle income. l>efor"tax'

Segm..Il.irevenue and e'l,e~,$~gnletit .~'CjiU' and 'C'p~llsesr!lp!~1 relevaru amoants tl\fI1. 'Ire either .dir~ctlyottributable to indhidiuil s~gm,,!UI),aie"i1bibJ1talll. to lil.tliyj4u.u·s¢glneitl. ~* .

Page 8: S.R. BAIL/a01 ASSOCIATES LLP Ni:>. W - Matrimony.com

'1'9101 in.oilleZ.·EJ<pc..... :jlnlpl~y.~ ~d1($ ¢Xp~ij$~Advertisemclll ~<I business prl,HllOO()c1e~pj;IIsl;$OIhet IIl'P.eDSeSDeprecilitioo and 3l!lonis.ah!)Jl~peiT~s

cestToiah.xpeilsey

J•.P....lit b.fore tax (1.2)4. Tax Ol!penses

.ewr•• ttaxTill< iclal,ng hi .3rjicr yeiitsDeferred .ta.'.(netl .TQIaI.tal·~Jl.nses

s.Netl'rofit for !be period (.l-4)6. Other clIIDprebwsive jn~om'~o1i1etolt.ie.)

-1!CIjI.1l>ai",Ulno! be reclassified 10 plofitand'.Iossto subsequellt;jl!l,iO<,ls

hems diat will be reclOlSSiI1¢'loprofiun~ 10ss.111slIbsequenrpeij'O<is

......----------~--.,-~--___,.-~ --

Page 9: S.R. BAIL/a01 ASSOCIATES LLP Ni:>. W - Matrimony.com

IN,,,.-<urrtnta.setsi'(Opi\lly, plant an4.:qllipme1ll

. Right of uSc assetsintailglbl~ ;ISS¢~Intanglble;.ssels under .de.''el'!}lm.ent

. lnvcil1J>C!l1~,$u~s!di@(i.. and ~il!teFillllllciahsscts

('I) Se~lItityd.PI?'i~(b).·BanJr. bal .. ,cc•.other thaa·CiI$b and cash equi vakni.

Do;ferTlld tax ~(I\<t)Income lax assets (1Ie1)Ojh~Botl~ell( assets

7.244 ..3.55,166.2529026

7,28J:895,639.99~21.94

6.62·62MI5626.05

517.740.75

Financial assets(a) S~iIY dtpq;it.(b) Cas!:>....d cash equivalents(c)Il.,"k baloA•.e. OIh.•r 1!!.!iB.c;asb.an!l <;asIJ·equi.volents(d) 1nveSlmonl>reI Tr.""._ re.;eivl!blils(t}Oth~r financialassets

O!Jw;c;um:nr :assets·

199;60.198:33

n,OH·llJ

Eq!lllyEQuityshare capllalOther equity

T.1aI equity

NOIi-<JitreJIt'i •.bilitl",EillancialliibiJiUcs{a).Lease liataliUcs6!herllon-cuff~nt liabilities

Cur.....nl Ii.i)ilifj""Financial-liabilities

(a);T~d~ p.y~bl.s(i)TOlnloublMwnll dlleJ .ofmicro enterprises and small cniefpt~(iij TI/tal ou~ding.l"csor~tt:diIQI:S Ot.!i~(lbanml.ro""terpriS;:s and SD1allentcfpriscs'

(b) otber Jl3yat>Ics.(cJLeaseli~b~.ities

current liabilities

4.644,073.46·

64..211,079.697,QI1.7881.1,4136.11

3.9$3,033.282l)(i;89

1,486.!)7,324;0.6744.~

\.' ,i, .J-'~, sz- .

Page 10: S.R. BAIL/a01 ASSOCIATES LLP Ni:>. W - Matrimony.com

Pog. 7 01'8

'j'.~',) ,:,:: :

I

Page 11: S.R. BAIL/a01 ASSOCIATES LLP Ni:>. W - Matrimony.com

S"':Ul.tII,l Results [Qr Sta!idaloDe }'"Dn<.ial.ltfsult.Inaccordauce with Ind AS 1.0ll- "Op"mt.U!g "Se1;;lUcntReporting" and .,·aluatioll.by 'ibo CWe! ,Op"nilOIl DCoisi.OIl1V1akCr,.(lperDnng :segments·.;! th<'

. M.t~akiug serVroe;-:~"'1M"ui.g~services. ..

Managing Director of the'Company hasbeen identified as tho,CltiefOJ!er.iting Dcclsion Maker(CODMl ~de.fin.d by l'ndAS .10$,'O!'!'",Ung Segments'.Director.reviews Ih~se@:llleillpeifarmaoce bascij on sel;lilClIIresults \vbiCltata'lh,e keY·driv.(S.'C1M$id~ting.lhe:COj;)MdoesiIQt I":'icw'~gni¢l!' lISWtsas the Marriage. services, ",limonl is "suificanily smaller compared ro lb. Matcbm"kill~ .segment -and supplemented by 'the.·fael:tl,ut Ibe assets

linl:ercnange;,iJly used bctwecll.Se~en[s',.the Company bas decidcdro disclose only ~ellnlfiQtie~u1rs,

MaIl:)lllIakiOI!""IYi.",Marriogc"scrv"iccsTo~!Se,nuDtJtduhsLess: lllter~t expensesLess: Oilier un,.aUocab(e eiCpjllldi,1\ll.e­Add: OIIter W1,a1locablc IncomeProfil

revenue lU',ILe:wenss:srep,resentn;lev.!l1.i amounts thai ale titber, ilirectly .,tttib9Iab'l¢ to individu;.! segment or ar~attributable 10 individual segment 011basis.

above u'llIUdhea cmsolid;tJ;,l<lud'suw<ialoo. finanoiO!,rcsults·.s r."iewcdby-the.AuditiC.ommittco·have been approved by.BoardofDiJ:eC'i<ll's:Ii ils!>II November 05, 202Q.. TJie.Statutll()' A,udiiO($has conducted .•'limited r.~i,e", o(..these I!'SUil.> in lerm" ofRegulQ!i.on,3) <if Secarille$ E:t<hong.lI"""d.

Oblt~aAo"s anLlDIsclosure RequirementsfRcguJations 101S'las lUIIeadedj ..CoJlSolidal~4C!~.ncM resullS (Ii'1he COIl1ll"'1Yc9mpri~ing iis wlw)iy ownc<l S)lQsidi;sries (together "'lbeGroup') and its associate includes the results of

has considc.ted the possible eft~l! ~al may result f"'!D CPV1P-19 in tlie Pl"l'oratjon of.these .fin;>ll.i~1,e5UI.IS,'ulclu!;\WS the iinpllClof 'on ils b)lSluess Qper,l!iQIIS, ~ssCc! the Cllm.piII!Y'siiquiuIIY'ijo,it.,ibll fo( Iho noXIone year and .,-aluatcd Ih. reco.v• ...:bility andcaIr);'iog:\-al•• oHtsProperly, planl andequil?tnenl, Rig_nt of Use asselsand Investments as·at -Septc,"l1or30.2020, Sn.e<l, 9" its r~vi,,;v,.G(}lJ,,!d~r3!iollof Jo!<;rna!an.d .

ImfQ{lII.lion up tp lh. da\t of ajij)rova,l'of tltes~ rU)_am:i~1resWIS .nd ~urrenl' ladiC;lIOl! of fututc ecollOl)lic condilioJl$ relevalil' 10 'till' o,ruP'IIIy'S QP<:talllQ"""1

Im(lMljenl.~:n1has coocludQdth~t ther~ awllO .adjustment!; required· II) dIe Company's fiDancialr~-Ults. However, the estimated iinpa~1ofCOVID 19mi;;ht'{ary'''f'~(}V;11of UleSQ.finanCial results,.an4 the COI1lPilllYwill cOIIti!lUe to lIlPOilOr any l!Ialerial c!langes CQfllt'l,e e,:(>tlqmiccOI.,lifition.s.

1,I\·Tl,....·P'-{ir,i•• r.! ofCorporaie Affairs notified aJllefldl;nenl. to lrid AS 11.6, "Le,\ses". th.i provldes all...otyt.ioitalpr.ictii;al,.xpediefii fot I~Ss~es frQm3'>.,ssing wJi¢\IIer,COllCCSMUJI{elated 1<>COYlD-19 is a 1~a$.lljodili~atiOIl, Tb9 C"tlIP.I~Y~as e1ecteq IO'",(90!U)t tor !')Ill cOlloe.ssiQns tel~led wCOVID-i9 the S:lJ~ewny as ifnoll",_ modifications, AcclJrdingly; the Company (I~drecognJi;.:dRs. .240...14lakh. a. r.c..."rsai of le",,~ li~iHty wIth a cormpondin£ adjusln,enllo tll."ri~~lt-oH

daring the.qu,,,te, ~nded June 30:.2020.,the quarter, 09 stOck options WJ;O:g1;iJ)teil to or e~efl:Is¢ii.llYeligible eitiployces. The 101;>(O!llSlanding'Stock options.as.at Septen\ber 30, ~Q20 au; 2.24,061,oflh~.p,~'ioU' pcl!~, ... llei'"wt.acc"'sary; have ~'ea i:t;group~d I rednsi.lii:d·IQcontonn 10 llie curron't periods'present,fion,

consolidated ""d $.t""d;tI<1n~j'il! .. )ti~l ~.suits a.re,n)so a,..uabl~·!lilth •. 1Il<lckC!'<b,l\lIg.wcbsites W'ij'W.baciIldja,eom :md "",w,oseindi •. com ;o,d on• ," - ....J ~," ~',""<.

www.matnnloay.com.- ,\'. ~.~:J_.., .\~

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