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BSR & Co. LLP Chartered Accountants Building No. 10 , 12th Floor , Tower - C , DLF Cyber City , Phase - II , Gurugram - 122 002 , India Telephone : Fax : +91 124 719 1000 +91 124 235 8613 INDEPENDENT AUDITORS ' REPORT TO THE BOARD OF DIRECTORS OF IndiaMART InterMESH Limited Report on the audit of the Standalone Financial Results Opinion We have audited the accompanying standalone quarterly financial results of IndiaMART InterMESH Limited ( " the Company " ) for the quarter ended 31 December 2020 and the year to date results for the period from 1 April 2020 to 31 December 2020 ( " the standalone financial results " ) , attached herewith , being submitted by the Company pursuant to the requirement of Regulation 33 of the Securities and Exchange Board of India ( “ SEBI ” ) ( Listing Obligations and Disclosure Requirements ) Regulations , 2015 , as amended ( “ Listing Regulations " ) . In our opinion and to the best of our information and according to the explanations given to us these standalone financial results : i . ii . are presented in accordance with the requirements of Regulation 33 of the Listing Regulations in this regard ; and give a true and fair view in conformity with the recognition and measurement principles laid down in the applicable Indian Accounting Standards and other accounting principles generally accepted in India of the net profit and other comprehensive income ( loss ) and other financial information for the quarter ended 31 December 2020 as well as the year to date results for the period from 1 April 2020 to 31 December 2020 . Basis for Opinion We conducted our audit in accordance with the Standards on Auditing ( " SAs ” ) specified under section 143 ( 10 ) of the Companies Act , 2013 ( " the Act " ) . Our responsibilities under those SAs are further described in the Auditor's Responsibilities for the Audit of the Standalone Financial Results section of our report . We are independent of the Company in accordance with the Code of Ethics issued by the Institute of Chartered Accountants of India together with the ethical requirements that are relevant to our audit of the standalone financial results under the provisions of the Act and the Rules thereunder , and we have fulfilled our other ethical responsibilities in accordance with these requirements and the Code of Ethics . We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion . BSR & Co. ( a partnership firm with Registration No. BA61223 ) converted into B S R & Co. LLP ( a Limited Liability Partnership with LLP Registration No. AAB - 8181 ) with effect from October 14 , 2013 Registered Office : 14th Floor , Central B Wing and North C Wing , Nesco IT Park 4 , Nesco Center , Western Express Highway , Goregaon ( East ) , Mumbai - 400063