INDIAMART2019-10-012019-12-31in-bse-fin:OneOperatingExpenses01Member INDIAMART2019-10-012019-12-31in-bse-fin:FourOperatingExpenses01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares INDIAMART 2019-04-01 2020-03-31 2020-01-14 INR Millions Third quarter Single segment Business to business e-marketplace 2019-10-01 2019-12-31 Audited Standalone 1605000000.00 165000000.00 1770000000.00 0.00 0.00 0.00 678000000.00 5000000.00 57000000.00 487000000.00 1227000000.00 543000000.00 0.00 543000000.00 0.00 -92000000.00 -92000000.00 0.00 635000000.00 0.00 0.00 0.00 0.00 635000000.00 -3000000.00 632000000.00 632000000.00 0.00 289000000.00 10 21.95 21.61 0.00 0.00 21.95 21.61 Notes to Audited Standalone Financial Results for Qtr & Nine months ended Dec 31, 2019: n n1. Above standalone fin results for the qtr & nine months ended Dec 31,2019 were reviewed & recommended by Audit Committee & subsequently approved by the Board of Directors on Jan 21,2020. Statutory auditors have expressed an unmodified audit opinion on these results. n n2. Above standalone fin results have been prepared in accordance with the Ind AS under Sec 133 of the Co's Act, 2013 read with Companies (IndAS) Rules, 2015. n n3. During the qtr Sep 30, 2019, Company has completed its IPO through an offer for sale of 48,87,862 eq sh. Equity shares of the Company were listed on BSE & NSE on July 4, 2019. n n4. Company has adopted Ind AS 116, effective annual reporting period beginning Apr 1, 2019 & applied the standard to its leases using modified retrospective approach, with the cumulative effect of initially applying the Standard, recognised on the date of initial application (Apr 1, 2019). Accordingly, the Company has not restated comparative info, instead, the cumulative effect of initially applying this standard has resulted in recognition of right-of-use asset of INR 204 Mn & a corresponding lease liability of INR 224 Mn by adjusting retained earnings net of taxes by INR 16 Mn [the impact of deferred tax created INR 9 Mn] as at Apr 1, 2019. Company has also reclassified its leasehold land amounting to INR 36 Mn as right-of-use asset. In the statement of P&L of the qtr & nine months ended Dec 31, 2019, nature of expenses in respect of operating leases has changed from lease rent into depreciation cost against the right-of-use asset & finance cost against interest accrued on lease liability. nImpact of appl'n of Ind AS 116 on the standalone financials results is as follows: nPariculars Qtr 31.12.19 Qtr 30.09.19 Qtr 30.06.19 YTD 31.12.19 na. Rent, Rates & Taxes Exp is lower by 48 48 45 141 nb. Depreciation is higher by (46) (39) (36) (121) nc. Finance Cost is higher by (6) (6) (4) (16) nd. Other Income is higher by 0 1 - 1 n Total (4) 4 5 5 n n5. Results for the qtr & nine months ended Dec 31, 2019 are available on BSE (www.bseindia.com), NSE (www.nseindia.com) & Co's website. n n6. Operating segments are reported in a manner consistent with the internal reporting provided to the chief operating decision maker. The Company has only one segment which is B2B e-marketplace, which acts as an interactive hub for domestic & international buyers & suppliers and operates in a single operating segment based on the nature of the products, the risks and returns, the org'n structure & the internal financial reporting systems. Hence, Co. has a single operating segment B2B e-marketplace . n n7. a) Deffered tax credit for qtr Dec 31, 2019 includes the defered tax credit of INR229 Mn pertaining to earlier years. nb) Tax impact for the qtr Sep 30, 2019 & nine months ended Dec 31, 2019 reflects changes made vide Taxation Laws Amendment Ordinance, 2019. It includes tax impact relating to change in tax rate and law amounting to INR 314 Mn which comprises of i) deferred tax charge of INR 278 Mn due to change in applicable tax rate; ii) MAT credit written off INR 36 Mn. n n8. The CEO & CFO have certified these results under Reg 33(2) of SEBI (LODR) Reg, 2015. n n9. Figures for the previous periods have been regrouped/reclassified to confirm to the classification of the current period. Single segment 2019-04-01 2019-12-31 Audited Standalone 4577000000.00 511000000.00 5088000000.00 0.00 0.00 0.00 1925000000.00 16000000.00 151000000.00 1466000000.00 3558000000.00 1530000000.00 0.00 1530000000.00 -3000000.00 471000000.00 468000000.00 0.00 1062000000.00 0.00 0.00 0.00 0.00 1062000000.00 -38000000.00 1024000000.00 1024000000.00 0.00 289000000.00 10 36.88 36.27 0.00 0.00 36.88 36.27 Other expenses 487000000.00 Other expenses 1466000000.00