INDIAMART2020-01-012020-03-31in-bse-fin:OneOperatingExpenses01Member INDIAMART2020-01-012020-03-31in-bse-fin:FourOperatingExpenses01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares INDIAMART 2019-04-01 2020-03-31 2020-05-07 INR Millions Yearly Single segment Business to business e-marketplace 2020-01-01 2020-03-31 Audited Consolidated 1701000000.00 172000000.00 1873000000.00 0.00 0.00 0.00 664000000.00 17000000.00 59000000.00 514000000.00 1254000000.00 619000000.00 0.00 619000000.00 0.00 169000000.00 169000000.00 0.00 450000000.00 0.00 0.00 0.00 -7000000.00 443000000.00 -17000000.00 426000000.00 443000000.00 0.00 426000000.00 0.00 289000000.00 10 15.32 15.07 0.00 0.00 15.32 15.07 1. The above consolidated results for the quarter and year ended Mar 31, 2020 were reviewed and recommended by the Audit Committee and subsequently approved by the BOD at its meetings held on May 12, 2020. The statutory auditors have expressed an unmodified audit opinion on these results. n2.The above financial results have been prepared in accordance with Ind AS as prescribed under Section 133 of Companies Act, 2013 read with Companies (Indian Accounting Standards) Rules, 2015, as amended from time to time. n3. During the year ended March 31, 2020, the Company has completed an IPO through an offer for sale of 48,87,862 equity shares. The equity shares of the Company were listed on BSE and NSE on July 4, 2019. n4. The Consolidated cash flow statement is attached in Annexure I. n5. The Group has adopted Ind AS 116, effective annual reporting period beginning April 1, 2019 and 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 (April 1, 2019). Accordingly, the Group has not restated comparative information, instead, the cumulative effect of initially applying this standard has resulted in recognition of a right-of-use asset of INR 204 Mn and 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 April 1, 2019. The Company has also reclassified its leasehold land amounting to INR 36 Mn as right-of-use asset. In the statement of profit and loss of the quarter and year ended March 31, 2020, the nature of expenses in respect of operating leases has changed from lease rent (in other expenses) into depreciation cost against the right-of-use asset and finance cost against interest accrued on lease liability. nThe impact of application of Ind AS 116 on the Consolidated Financial Results is as follows: nParticulars Qtr ended March 31, 2020 Year ended March 31, 2020 na. Rent, Rates & Taxes is lower by 44 185 nb. Depreciation is higher by (46) (167) nc. Finance cost is higher by (17) (33) nd. Other income is higher by - 1 n Total (19) (14) n6. The results for the quarter and year ended March 31, 2020 are available on the BSE & NSE website and on the Company's website. n7. Operating segments are reported in a manner consistent with the internal reporting provided to the chief operating decision maker. The Group has only one segment which is business-to-business e-marketplace, which acts as an interactive hub for domestic and international buyers and suppliers and operates in a single operating segment based on the nature of the products, the risks and returns, the organization structure and the internal financial reporting systems. Hence, the Group has a single operating segment Business to business e-marketplace . n8. a) Tax impact for the quarter ended Sept 30, 2019 and year ended March 31, 2020 reflects changes made vide Taxation Laws Amendment Ordinance 2019 as applicable to the Company. It includes the 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, and ii) the MAT credit entitlement written off of INR 36 Mn. nb) Deferred tax for the quarter ended Dec 31, 2019 and year ended March 31, 2020 includes credit of INR 229 Mn on account of certain timing differences pertaining to the earlier years. Single segment 2019-04-01 2020-03-31 Audited Consolidated 6389000000.00 686000000.00 7075000000.00 0.00 0.00 0.00 2667000000.00 33000000.00 211000000.00 2033000000.00 4944000000.00 2131000000.00 0.00 2131000000.00 1000000.00 640000000.00 641000000.00 0.00 1490000000.00 0.00 0.00 0.00 -16000000.00 1474000000.00 -55000000.00 1419000000.00 1474000000.00 0.00 1419000000.00 0.00 289000000.00 10 2462000000.00 51.14 50.24 0.00 0.00 51.14 50.24 Other Expenses 514000000.00 Other Expenses 2033000000.00