General Updates

July 21, 2026 BSE Limited National Stock Exchange of India Limited (BSE: 542726) (NSE: INDIAMART) Subject: Audited Consolidated and Standalone Financial Statements for the quarter ended June 30, 2026 Dear Sir/Ma’am, Please find enclosed herewith the copy of Audited Consolidated and Standalone Financial Statements of the Company along with the Auditor's Report thereon for the quarter ended June 30, 2026. The Financial Statements along with the Auditor's Report are also being disseminated on the Company’s website at https://investor.indiamart.com/FinancialResultsStatements.aspx. The meeting commenced at 11:00 a.m. and concluded at 15:15 p.m. Please take the above information on record. Yours faithfully, For IndiaMART InterMESH Limited (Vasudha Bagri) Compliance Officer Membership No: A28500 Encl: As above B S R & Co. LLP Building No. 10, 12th Floor, Tower-C DLF Cyber City, Phase - II Gurugram - 122 002, India Chartered Accountants Tel: +91 124 719 1000 Fax: +91 124 719 8613 Independent Auditor’s Report To the Board of Directors of IndiaMART InterMESH Limited Report on the Audit of the Condensed Consolidated Interim Financial Statements Opinion We have audited the condensed consolidated interim financial statements of IndiaMART InterMESH Limited (hereinafter referred to as the “Holding Company”) and its subsidiaries (Holding Company and its subsidiaries together referred to as “the Group”), and its associates, which comprise the condensed consolidated interim Balance Sheet as at 30 June 2026, and the condensed consolidated interim statement of Profit and Loss (including other comprehensive income), the condensed consolidated interim statement of changes in equity and the condensed consolidated interim statement of cash flows for period then ended, and notes to the condensed consolidated interim financial statements, including material accounting policies and other explanatory information as required by Indian Accounting Standard (Ind AS) 34 “Interim Financial Reporting” and other accounting principles generally accepted in India (hereinafter referred to as “the condensed consolidated interim financial statements”). In our opinion and to the best of our information and according to the explanations given to us, the aforesaid condensed consolidated interim financial statements are prepared, in all material respects, in accordance with Ind AS 34 and other accounting principles generally accepted in India. 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 (“Act”). Our responsibilities under those Standards are further described in the Auditor’s Responsibilities for the Audit of the Condensed Consolidated Interim Financial Statements section of our report. We are independent of the Group, and its associates in accordance with the ethical requirements that are relevant to our audit of the condensed consolidated interim financial statements in terms of the Code of Ethics issued by the Institute of Chartered Accountants of India and the relevant provisions of the Act, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence obtained by us along with the consideration of reports of other auditors referred to in paragraph (a) of the “Other Matters” section below, is sufficient and appropriate to provide a basis for our opinion on the condensed consolidated interim financial statements. Registered Office: 14th Floor, Central B Wing and North C Wing, B S R & Co. (a partnership firm with Registration No. BA61223) converted into B S R & Co. LLP Nesco IT Park 4, Nesco Center, Western Express (a Limited Liability Partnership with LLP Registration No. AAB-8181) with effect from October 14, Highway, Goregaon (East), Mumbai - 400063 2013 B S R & Co. LLP Management’s and Board of Directors’ Responsibilities for the Condensed Consolidated Interim Financial Statements The Holding Company’s Management and Board of Directors are responsible for the preparation and presentation of these condensed consolidated interim financial statements in accordance with Ind AS 34 prescribed under section 133 of the Act and other accounting principles generally accepted in India. The respective Management and Board of Directors of the companies included in the Group and of its associates are responsible for maintenance of adequate accounting records in accordance with the provisions of the Act for safeguarding of the assets of each company and for preventing and detecting frauds and other irregularities; the selection and application of appropriate accounting policies; making judgments and estimates that are reasonable and prudent; and the design, implementation and maintenance of adequate internal financial controls, that were operating effectively for ensuring accuracy and completeness of the accounting records, relevant to the preparation and presentation of the condensed consolidated interim financial statements that are free from material misstatement, whether due to fraud or error, which have been used for the purpose of preparation of the condensed consolidated interim financial statements by the Management and Board of Directors of the Holding Company, as aforesaid. In preparing the condensed consolidated interim financial statements, the respective Management and Board of Directors of the companies included in the Group and of its associates, are responsible for assessing the ability of each company to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the respective Board of Directors either intends to liquidate the Company or to cease operations, or has no realistic alternative but to do so. The respective Board of Directors of the companies included in the Group and of its associates are responsible for overseeing the financial reporting process of each company. Auditor’s Responsibilities for the Audit of the Condensed Consolidated Interim Financial Statements Our objectives are to obtain reasonable assurance about whether the condensed consolidated interim financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with SAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these condensed consolidated interim financial statements. As part of an audit in accordance with SAs, we exercise professional judgment and maintain professional skepticism throughout the audit. We also: • Identify and assess the risks of material misstatement of the condensed consolidated interim financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. • Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing opinion on the effectiveness of the Group’s internal control. • Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Management and Board of Directors. B S R & Co. LLP • Conclude on the appropriateness of the Manageme [Showing first 8,000 characters — download PDF for full document]