The Board of Directors at its meeting held on December 15, 2025, approved a proposal to buy-back up to 893,129 equity shares of the Company for an aggregate amount not exceeding ' 5,850 lakhs, being 24.68% and 24.81% of the aggregate of the total paid-up equity share capital and free reserves of the Company based on the audited standalone and consolidated financial statements respectively as at March 31, 2025, at a price not exceeding ' 655 per equity share subject to approval from shareholders. Subsequently, on January 18, 2026 the shareholders approved the buyback of equity shares and on January 20, 2026, the buyback committee of the Board of Directors approved the final buy back price of ' 655 per equity share. The record date for determining the buyback entitlement was determined to be January 30, 2026 and the tendering period for the buyback commenced from February 05, 2026 to February 11, 2026. The Company completed the buyback of shares by February 18, 2026 and extinguished the shares by February 23, 2026. The Company incurred ' 87 lakhs as expenses towards buyback of equity shares and accounted it as reduction from the equity during the year ended March 31, 2026.

(b) Terms / rights attached to equity shares

The Company has only one class of equity shares having face value of ' 5/- per share. Each holder of equity shares is entitled to one vote per share. All these shares have the same rights and preference with respect to payment of dividend, repayment of capital and voting.

In the event of liquidation of the Company, the holders of equity shares will be entitled to receive remaining assets of the Company, after distribution of all preferential amounts. The distribution will be in proportion to the number of equity shares held by the shareholders.

(d) Shares reserved for issue under options

For details of shares reserved for issue under the employee stock option plan of the Company, refer note 33.

(e) In the period of five years immediately preceding March 31, 2026:

i) The Company has not issued any shares for consideration other than cash.

ii) The Company has not issued any bonus shares.

iii) The Company bought back shares and extinguished a total of 22,47,741 equity shares.

Nature and purpose of reserves

(a) Securities premium

The amount received in excess of the face value of equity shares has been classified as securities premium. This reserve is utilised in accordance with Section 52 of Companies Act, 2013.

(b) Retained earnings

Retained earnings represent the amount of accumulated earnings of the Company as on balance sheet date.

(c) Share based payment reserve

The share options outstanding account is used to record the fair value of equity-settled, share-based payment transactions with employees. The amounts recorded in share options outstanding account are transferred to securities premium upon exercise of stock options and transferred to the retained earnings account to the extent of stock options vested and not exercised by employees.

(d) Capital redemption reserve

In accordance with Section 69 of the Companies Act, 2013, the Company creates capital redemption reserve equal to the nominal value of the shares bought back as an appropriation from the retained earnings. The reserve is utilised in accordance with Section 69 of the Companies Act, 2013.

* The Company had filed a Commercial Suit in the Honourable Madras High Court, against Google LLC and its affiliates ("Google"), challenging the service fee charged under the Google Play Developer Distribution Agreement (DDA). This was pertaining to payments made by Company's customers for in-App Purchases, downloaded from the Google Play Store effective from April 26, 2023. In this regard, the Company amongst other reliefs, sought for injunction from the Honourable Madras High Court against delisting Company's Apps from Google Play Store for non-compliance of the DDA.

On August 03, 2023, the Honourable Madras High Court rejected the plaint filed by the Company on grounds of jurisdiction and the said order was challenged in the Division Bench of Honourable Madras High Court. The appeal was dismissed on the grounds of jurisdiction vide its order dated January 19, 2024. The Company has filed an appeal challenging the order with the Hon’ble Supreme Court of India. Pending outcome of the appeal with the Hon’ble Supreme Court of India, the management has made the best estimate of the economic outflow and recorded a provision towards service fee for the applicable period.

Further, the Company’s Apps were delisted from the Google play Store on March 01, 2024. Subsequently,the Company changed its business model, for which service fee charged under DDA is not applicable and upon review of the submissions made by Company to Google, all the Company's Apps were restored in the Google play store on March 06, 2024.

(a) Employees' Provident Fund (EPF): During the year ended March 31, 2015, the Company received a demand order from Regional Commissioner of Provident Fund, on account of non- inclusion of various allowances for the calculation of Provident Fund (PF) contribution for the period April 2012 to May 2014, which was disputed by the Company. Pending conclusion of the related proceedings, the Honourable Supreme Court issued an order dated February 28, 2019, in a matter similar to the case involving the Company as detailed above. Subsequently, during the year 201920, the Company received demand order from PF Recovery Officer to pay ' 163 lakhs to the respective employee PF accounts or by way of Demand Draft (DD) in favour of Regional Provident Fund Commissioner. The Company during the year 2019-20, obtained an interim stay on this demand. The Company has paid ' 163 lakhs of the demand and ' 8 lakhs of interest under protest. Company has further remitted an additional amount of ' 10 lakhs penalty.

There are numerous interpretative issues relating to this Supreme Court judgement. The Company based on legal advice received and management ’s evaluation and best estimate, had made a provision for the demand amount of ' 163 lakhs and interest of ' 73 lakhs. As a matter of prudence, the Company has also provided for ' 20 lakhs for further periods. Based on evaluation of the Supreme Court order, the management has determined that the position followed for periods subsequent to the demand (as above), i.e. from May 2014 is appropriate. The Company has accounted for a total provision is ' 256 lakhs as at March 31, 2026 and March 31, 2025. The Company has created the above provision without prejudice to its legal rights under the Employees Provident Fund and Miscellaneous Provisions Act, 1952.

Based on legal advice obtained and management assessment in this regard, no provision is deemed necessary towards interest and penalty on PF demanded for employees whose details are not identifiable and with respect to the penalty for employees, whose details are identifiable. Accordingly, interest obligation of ' 63 lakhs and damages for ' 153 lakhs respectively are disclosed as contingent liabilities as at March 31, 2026 and March 31, 2025 (refer note 35(c)).

(b) Service Tax: The Company had received a demand order of ' 350 lakhs along with interest and penalty from Commissioner of Service Tax for non-payment of service tax on certain services rendered during the period FY 200809 to 2012-13. The Company has filed an appeal with Customs Excise and Service Tax Appellate Tribunal (CESTAT) and had deposited ' 26 lakhs towards statutory pre-deposit for filing such appeal. As a matter of prudence, the Company

had provided ' 14 lakhs for service tax demand, ' 37 lakhs for interest upto FY 2024-25 and an additional amount of ' 2 lakhs during FY 2025-26. The Company has accounted for a total provision is ' 53 lakhs as at March 31, 2026. Based on evaluation of the technical position as well as legal advice obtained from experts, management believes that the ultimate outcome of this proceedings would be favourable. The Company has disclosed the balance demand amount of ' 336 lakhs and interest and penalty aggregating to ' 1,190 lakhs as contingent liability. (Refer note 35(c)).

Reconciling the amount of revenue recognised in the statement of profit and loss with the contracted price:

Based on the Company’s nature of business and the type of contracts entered with the customers, the Company does not have any difference between the amount of revenue recognized in the statement of profit and loss and the contracted price except for refund provision adjusted / reversed with the revenue from operations for ' 8 lakhs for the current year (March 31, 2025: ' 11 lakhs).

Performance obligation:

Information about the Company's performance obligations are summarised below:

(a) Matchmaking services

The performance obligation is satisfied over the period of subscription ranging from 1 to 12 months and the payment is collected upfront.

(b) Marriage services & others

Marriage services & others consist of WeddingBazaar services, Mandap services, Wedding gift box, MatchAstro services and Many Jobs.

(i) Wedding Bazaar services

The primary performance obligation under Wedding bazaar services contract is satisfied over the period of subscription where payment for the services is collected upfront. The Company also charges a fixed fee for other services provided under the contract for which the performance obligation is satisfied over the period of the contract. There are no significant financing component in these contracts.

(ii) Mandap services

The primary performance obligation under Mandap services contract is satisfied over the period of subscription where the payment for the services is collected upfront. There are no significant financing component in these contracts.

(iii) Many Jobs

The primary performance obligation under Many Jobs services contract is satisfied over the period of subscription ranging from 1 to 12 months and the payment is collected upfront.

(iv) MatchAstro services

The primary performance obligation under Astrology services contract is satsified at the point of time when the service is provided. The payment is collected upfront. There are no significant financing component in these contracts.

There are no significant return / refund / other obligations for any of the above mentioned services.

30 EARNINGS PER SHARE (EPS)

Basic EPS is calculated by dividing the profit for the year attributable to equity holders of the Company by the weighted average number of equity shares outstanding during the year.

Diluted EPS is calculated by dividing the profit attributable to equity holders of the Company by the weighted average number of equity shares outstanding during the year plus the weighted average number of equity shares that would be issued on conversion of all the dilutive potential equity shares into equity shares.

32 SIGNIFICANT ACCOUNTING JUDGEMENTS, ESTIMATES AND ASSUMPTIONS

The preparation of financial statements in conformity with I nd AS requires the Company’s management to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities recognised in the financial statements that are not readily apparent from other sources. The judgements, estimates and associated assumptions are based on historical experience and other factors including estimation of effects of uncertain future events that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an on-going basis. Revisions to accounting estimates (accounted on a prospective basis) are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods. The following are the critical judgements and estimations that have been made by the management in the process of applying the Company’s accounting policies that have the most significant effect on the amounts recognised in the financial statements and/or key sources of estimation uncertainty at the end of the reporting period that may have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.

(A) Judgements

In the process of applying the Company's accounting policies, management has made the following judgements, which have the most significant effect on the amounts recognised in the financial statements.

(i) Fair value measurement of financial instruments

When the fair values of financial assets and financial liabilities recorded in the Balance Sheet cannot be measured based on quoted prices in active markets, their fair value is measured using valuation techniques including the discounted cash flow model ("DCF"). The inputs to these models are taken from observable markets where possible, but where this is not feasible, a degree of judgement is required in establishing fair values. Judgements include considerations of inputs such as liquidity risk, credit risk and volatility. Changes in assumptions about these factors could affect the reported fair value of financial instruments. See Note 38 for further disclosures.

(ii) Leases

The Company has entered into leases for office premises, branches and retail outlets. The Company determines the lease term as the non-cancellable term of the lease, together with any periods covered by an option to extend the lease if it is reasonably certain to be exercised, or any periods covered by an option to terminate the lease, if it is reasonably certain not to be exercised.

The Company has several lease contracts that include extension and termination options. The Company applies judgement in evaluating whether it is reasonably certain whether or not to exercise the option to renew or terminate the lease. It considers all relevant factors that create an economic incentive for it to exercise either the renewal or termination. After the commencement date, the Company reassesses the lease term if there is a significant event or change in circumstances that is within its control and affects its ability to exercise or not to exercise the option to renew or to terminate.

(B) Estimates and assumptions

The key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date, that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year, are described below. The Company based its assumptions and estimates on parameters available when these financial statements were prepared. Existing circumstances and assumptions about future developments, however, may change due to market changes or circumstances arising that are beyond the control of the Company. Such changes are reflected in the assumptions when they occur.

(i) Taxes

Determining of income tax liabilities using tax rates and tax laws that have been enacted or substantially enacted requires the management to estimate the level of tax that will be payable based upon the Company’s / expert’s

interpretation of applicable tax laws, relevant judicial pronouncements and an estimation of the likely outcome of any open tax assessments including litigations or closures thereof.

Deferred income tax assets are recognized to the extent that it is probable that future taxable income will be available against which the deductible temporary differences, unused tax losses, unabsorbed depreciation and unused tax credits could be utilized.

In respect of other taxes which are in disputes, the management estimates the level of tax that will be payable based upon the Company’s / expert’s interpretation of applicable tax laws, relevant judicial pronouncements and an estimation of the likely outcome of any open tax assessments including litigations or closures thereof.

(ii) Impairment of non - financial assets

Impairment exists when the carrying value of an asset or cash generating unit exceeds its recoverable amount, which is the higher of its fair value less costs of disposal and its value in use. The fair value less costs of disposal calculation is based on available data from binding sales transactions, conducted at arm’s length, for similar assets or observable market prices less incremental costs for disposing of the asset. The value in use calculation is based on a DCF model. The cash flows are derived from the budget for the next five years and do not include restructuring activities that the Company is not yet committed to or significant future investments that will enhance the asset’s performance of the CGU being tested. The recoverable amount is sensitive to the discount rate used for the DCF model as well as the expected future cash-inflows and the growth rate used for extrapolation purposes. These estimates are most relevant to investments held by the Company.

(iii) Defined benefit plans

The cost of the defined benefit gratuity plan and the present value of the gratuity obligation are determined using actuarial valuation. An actuarial valuation involves making various assumptions that may differ from actual developments in the future. These include the determination of the discount rate, future salary increases and mortality rates. Due to the complexities involved in the valuation and its long-term nature, a defined benefit obligation is highly sensitive to changes in these assumptions. All assumptions are reviewed at each reporting date. Further details about gratuity obligations are disclosed in Note 34.

(iv) Share-based payments

Estimating fair value for share-based payment transactions requires determination of the most appropriate valuation model, which is dependent on the terms and conditions of the grant. This estimation requires determination of the most appropriate inputs to the valuation model including the expected life of the share option, volatility and dividend yield and making assumptions about them. The Black-Scholes valuation model has been used by the management for share-based payment transactions. The assumptions and models used for estimating fair value for share-based payment transactions are disclosed in Note 33.

(v) Depreciation on property, plant and equipment

The management has estimated the useful life of its property, plant and equipment based on technical assessment. The estimate has been supported by independent assessment by internal technical experts and review of history of asset usage. The management believes that these estimated useful lives are realistic and reflect fair approximation of the period over which the assets are likely to be used.

(vi) Leases - Estimating the incremental borrowing rate

The Company cannot readily determine the interest rate implicit in the lease, therefore, it uses its incremental borrowing rate (IBR) to measure lease liabilities. The IBR is the rate of interest that the Company would have to pay to borrow over a similar term, and with a similar security, the funds necessary to obtain an asset of a similar value to the right-of-use asset in a similar economic environment. The IBR therefore reflects what the Company ‘would have to pay’, which requires estimation when no observable rates are available or when they need to be adjusted to reflect the terms and conditions of the lease. The Company estimates the IBR using observable inputs (such as market interest rates) when available and is required to make certain entity-specific estimates.

33 EMPLOYEE STOCK OPTION PLANS

Employee stock option scheme

On October 13, 2010, the Board of Directors approved the Employee Stock Option Scheme for providing stock options to its employees (“ESOS 2010”). The said scheme has been subsequently amended and renamed as Employee Stock Option Scheme 2014 (“ESOS 2014” or “Scheme”) vide resolution passed in the Board Meeting dated April 7, 2014. The fair value of the employee share options has been measured using the Black-Scholes formula. The Scheme has also been approved by Extra-Ordinary General Meeting of the members of the Company held on November 19, 2010 and April 11, 2014, noting the approval accorded to the original Scheme and the subsequent amendments respectively. The Scheme is administered by the Nomination and Remuneration Committee of the Board. The details of scheme are given below:

Exercise period:

As per the Scheme, the options can be exercised with in a period of 5 years from the date of vesting.

The expense recognised (net of reversal) for share options during the year is ' 26 lakhs (March 31, 2025: ' 35 lakhs). There are no cancellations or modifications to the awards in March 31, 2026 and March 31, 2025.

34 EMPLOYEE BENEFITS Defined contribution plans Provident and other funds:

During the year, the Company has recognised ' 671 lakhs (March 31, 2025 - ' 641 lakhs) as contribution to provident fund and other funds in the statement of profit and loss (included in contribution to provident and other funds in note 23).

Other long-term employee benefits Leave benefits:

Each employee is eligible to get one day earned leave for each completed month of service but entitlement arises only on completion of 180 days of service. Encashment of entitled leave is allowed only on separation after completion of 180 days subject to maximum accumulation ranging from 24 to 63 days as per the laws enacted by the respective State Governments.

Defined benefit plans (funded)

Gratuity:

The Company has a defined benefit gratuity plan. Every employee who has completed five years or more of service is entitled for gratuity upon termination at 15 days salary (last drawn salary at the time of retirement, death or termination of employment) for each completed year of service subject to a maximum of ' 20 lakhs. The plan assets are in the form of corporate bonds and money market funds in the name of "Matrimony.com Limited Group Gratuity Trust" with Reliance Nippon Life Insurance Company Limited and deposits with Life Insurance Corporation of India.

Liabilities for the defined benefit plan are determined through an actuarial valuation as at March 31, 2026 using the "projected unit cost method".

The following tables summarise the components of net benefit expense recognised in the statement of profit and loss and the funded status and the amount recognised in the balance sheet:

(b) Leases

Lease commitments - Company as lessee

The Company has entered into leases for office premises and retail outlets. The Company determines the lease term as the non-cancellable term of the lease, together with any periods covered by an option to extend the lease if it is reasonably certain to be exercised, or any periods covered by an option to terminate the lease, if it is reasonably certain not to be exercised. The lease terms varies over 1 year to 9 years.

During the year ended March 31, 2026, the Company had total cash outflows for leases of ' 1,961 lakhs (March 31, 2025: ' 2,023 lakhs), non-cash additions to right-of-use assets of ' 1,619 lakhs (March 31, 2025: ' 1,946 lakhs) and lease liabilities of ' 1,497 lakhs (March 31, 2025: ' 1,893 lakhs).

The Company has several lease contracts that include extension and termination options. These options are negotiated by management to provide flexibility in managing the leased-asset portfolio and align with the Company's business needs. Management exercises significant judgement in determining whether these extension and termination options are reasonably certain to be exercised (see note 32).

As at March 31, 2026, the undiscounted potential future rental payments relating to periods following the exercise date of extension options that are not expected to be exercised and not included in the lease term is ' Nil (As at March 31, 2025, ' Nil).

Rental expense recorded for short-term leases was ' 100 lakhs and ' 168 lakhs for the year ended March 31, 2026 and March 31, 2025, respectively.

(c) Other contingent liabilities

Summary:

i) Matters wherein management has concluded the Company's liability to be probable have accordingly been provided for in the books. Also, Refer Note 19.

ii) Matters wherein management has concluded the Company's liability to be possible have accordingly been disclosed under this note.

iii) Matters wherein management is confident of succeeding in these litigations and have concluded the company's liability to be remote. This is based on the relevant facts of judicial precedents and as advised by legal counsel which involves various legal proceedings and claims, in different stages of process.

(i) (a) The Company received assessment orders from the Assessing Officer of Income Tax for assessment years 2008

09 and 2009-10 with additions in relation to the disallowance of reimbursement of webhosting charges and marketing expenses incurred by wholly owned subsidiaries of the Company on Company's behalf aggregating to ' 1,033 lakhs (demand amount of ' 319 lakhs), due to non-deduction of withholding taxes on the same. The Company received favourable orders from Income Tax Appellate Tribunal (ITAT) for Assessment years 2008-09 and 2009-10, against which Deputy Commissioner of Income Tax (DCIT) has filed appeal with High Court. Based on the legal advice received from the consultants, the management believes that the ultimate outcome of this proceedings would be favourable.

(i) (b) The Company received an assessment order from the Assessing Officer of Income Tax for Assessment Year

2018-19, making additions in relation to the claim of CSR expenditure as deduction under Chapter VI-A and expenditure on Employee Stock Options (ESOS). The tax impact arising from the said additions aggregates to ' 3 lakhs. The Company had filed an appeal against the said order before the CIT(Appeals). The CIT(Appeals) has confirmed the additions made by the Assessing Officer. Accordingly, the Company has filed an appeal before the Income Tax Appellate Tribunal (ITAT). Based on the legal advice received from the consultants, the management believes that the ultimate outcome of the proceedings would be favourable.

(i) (c) The Company received an assessment order from the Assessing Officer of Income Tax for Assessment Year 2020

21, making additions in relation to the claim of CSR expenditure as deduction under Chapter VI-A, expenditure on Employee Stock Options (ESOS), depreciation on intangible assets and bad debts written off. The tax impact arising from the said additions aggregates to ' 86 lakhs. The Company had filed an appeal against the said

order before the CIT(Appeals). The CIT(Appeals) has confirmed the additions made by the Assessing Officer. Accordingly, the Company has filed an appeal before the Income Tax Appellate Tribunal (ITAT). Based on the legal advice received from the consultants, the management believes that the ultimate outcome of the proceedings would be favourable.

(ii) Liabilities arising out of legal cases filed against the company in various courts/ consumer redressal forums, consumer courts, disputed by the Company aggregates to ' 277 lakhs (March 31, 2025: ' 292 lakhs).

37 SEGMENT REPORTING

For management purposes, the Company’s operations are organised into two major segments - Matchmaking services and Marriage services.

Matchmaking services - The Company offers online matchmaking services on internet and mobile platforms. Matchmaking services are delivered to users in India and the Indian diaspora through websites, mobile sites and mobile apps complemented by a wide on-the-ground network in India

Marriage services & others - The Company offers marriage services consisting of Mandap, Wedding Bazaar, Wedding gift box, Manyjobs and MatchAstro.

The Management Committee headed by Managing Director consisting of Chief Financial Officer and Heads of Departments have identified the above two reportable business segments. The committee monitors the operating results of its business units separately for the purpose of making decisions about resource allocation and performance assessment.

Note:

1) Considering the Chief Operating Decision Maker (CODM) does not review segment assets and liabilities as the Marriage services segment is significantly smaller compared to the Matchmaking segment and supplemented by the fact that the assets are interchangeably used between segments, the Company has decided to disclose only segment results.

2) Segment revenue, segment results, and other segment disclosures include the respective amounts identifiable to each of the segments as also amounts allocated on a reasonable basis. Those which are not allocable to a segment on reasonable basis have been disclosed as "Unallocable".

3) The Company delivers matchmaking services to its users in India and the Indian diaspora through its websites, mobile sites and mobile apps complemented by its on-the-ground network in India. Therefore revenue from none of the customers exceeds 10% of Company's total revenue.

38 FAIR VALUES

Set out below, is a comparison by class of the carrying amounts and fair value of the Company’s financial instruments, other than those with carrying amounts that are reasonable approximations of fair values. The management assessed that the cash and cash equivalents, trade receivables, trade payables, bank balances other than cash and cash equivalents, security deposits, other financial assets, loans, lease liabilities and other financial liabilities approximate their carrying amounts largely due to the short-term maturities of these instruments.

There have been no transfers between Level 1 and Level 2 during the year.

39 FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES

The Company's principal financial liabilities, comprise trade and other financial liabilities. The main purpose of these financial liabilities is to raise finance for the Company's operations. The Company has various financial assets such as trade receivables, cash and cash equivalents, security deposits, investments, loans and bank balances other than cash and cash equivalents, which arise directly from its operations.

The Company is exposed to market risk, credit risk and liquidity risk. The Company’s senior management oversees the management of these risks. The Company’s senior management is supported by its Risk Committee that advises on financial risks and the appropriate financial risk governance framework for the Company. The Risk Committee provides assurance to the Company’s senior management that the Company’s financial risk activities are governed by appropriate policies and procedures and that financial risks are identified, measured and managed in accordance with the Company’s policies and risk objectives. The Board of Directors reviews and agrees policies for managing each of these risks, which are summarised below.

Market risk

Market risk is the risk that the fair value of future cash flows of a financial instrument will fluctuate because of changes in market prices. Market risk comprises three types of risk: interest rate risk, currency risk and other price risk, such as equity price risk and commodity risk. Financial instruments affected by market risk include loans, trade payables, FVTPL investments and receivables.

Interest rate risk

Interest rate risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of change in market interest rates.

The Company does not have any credit facilities from any banks or financial institutions. As a result, changes in interest rates are not likely to substantially affect its business or results of operations.

Interest rate sensitivity

The Company does not have any credit facilities from any banks or financial institutions. As a result, changes in interest rates are not likely to substantially affect its business or results of operations.

Foreign currency risk

Foreign currency risk is the risk that the fair value or future cash flows of an expense will fluctuate because of change in foreign exchange rates. The Company's exposure to the risk of changes in foreign exchange rates relates primarily to the

Company's operating activities (when revenue or expenses is denominated in a foreign currency) and the Company's net investment in foreign subsidiary.

The majority of the Company's revenue and expenses are in Indian Rupees, while a certain percentage of revenue is denominated in US dollars. The Company has not entered into any foreign exchange forward contracts to cover its foreign exchange exposure. The Company monitors the exposure due to foreign currency fluctuations and decides not to hedge based on its internal policy.

The impact of unhedged foreign currency exposure in the statement of profit and loss:

The following table demonstrate the sensitivity to a reasonably possible change in USD, AED and BDT exchange rates, with all other variables held constant. The Company’s exposure to foreign currency changes for all other currencies is not material.

Credit risk

Credit risk is the risk that counterparty will not meet its obligations under a financial instrument or customer contract, leading to a financial loss. The Company is exposed to credit risk from its operating activities and from its financing activities, including deposits with banks and financial institutions, foreign exchange transactions and other financial instruments. In the matchmaking segment, the Company collects the money upfront, hence there is no credit risk. With respect to marriage & other services segment, the Company collects only part of the consideration as an advance before the performance of services, thus exposed to credit risks. Credit quality of a customer cannot be assessed as the Company is largely in to Business to Customer (B2C) model, however the Company through its established policy, procedures and control relating to credit risk management manages the credit risk. An impairment analysis is performed at each reporting date and the Company has a provisioning policy for making provision on receivables. The Company does not hold collateral as security.

Credit risk from balances with banks and financial institutions is managed by the Company’s treasury department in accordance with the Company’s policy. Investments of surplus funds are made only with approved counterparties and within credit limits assigned to each counterparty so as to minimise concentration of risks and mitigate consequent financial loss. Counterparty credit limits are reviewed by the Company’s Board of Directors on an annual basis, and may be updated throughout the year subject to approval of the Company’s Risk Committee. The limits are set to minimise the concentration of risks and therefore mitigate financial loss through counterparty’s potential failure to make payments.

The carrying amount of financial assets represents the maximum credit exposure. The maximum exposure to credit risk was ' 32,951 lakhs and ' 34,883 lakhs as at March 31, 2026 and March 31, 2025 respectively, being the total of the carrying amount of cash and cash equivalents, bank balances other than cash and cash equivalents, investment in mutual funds, investment in tax free bonds, investment in commercial paper, investment in corporate bonds, loans, security deposits, trade receivable and other financial assets excluding equity & preference share investments. Aging of the credit impaired trade receivables is disclosed in Note 10.

Liquidity risk

Liquidity risk refers to the risk that the Company cannot meet its financial obligations. The objective of liquidity risk management is to maintain sufficient liquidity and ensure that funds are available for use as per requirements of the Company.

The Company's prime source of liquidity is cash and cash equivalent and the cash generated from operations. The Company invests its surplus funds in bank, fixed deposits, mutual funds and other reputed market instruments which carry minimal mark to market risks.

40 CAPITAL MANAGEMENT

For the purpose of the Company’s capital management, capital includes issued equity capital, share premium and all other equity reserves attributable to the equity holders of the Company. The primary objective of the Company’s capital management is to maximise the shareholders' value.

The Company manages its capital structure and makes adjustments in light of changes in economic conditions and the requirements of the financial covenants. The Company's policy for capital management aims to enhance capital efficiency by the long-term improvement of its value through business growth, while maintaining a sound financial structure. Indicators for monitoring the capital management include total equity attributable to owners of the Company and Return On Capital Employed (ratio of earnings before net interest and tax to total capital employed of the Company).

44 OTHER STATUTORY INFORMATION

(i) The Company does not have any Benami property. No proceeding has been initiated or pending against the Company for holding any Benami property.

(ii) The Company has not advanced to or loaned to or invested funds in any other person(s) or entity(ies), including foreign entities (Intermediaries) with the understanding that such Intermediary shall:

(a) directly or indirectly lend or invest in other persons or entities identified in any manner whatsoever by or on behalf of the company (Ultimate Beneficiaries) or

(b) provide any guarantee, security or the like to or on behalf of the Ultimate Beneficiaries

(iii) The Company has not received any fund from any person(s) or entity(ies), including foreign entities (Funding Party) with the understanding (whether recorded in writing or otherwise) that the Company shall:

(a) directly or indirectly lend or invest in other persons or entities identified in any manner whatsoever by or on behalf of the Funding Party (Ultimate Beneficiaries) or

(b) provide any guarantee, security or the like on behalf of the Ultimate Beneficiaries,

(iv) The Company does not have any transaction which is not recorded in the books of accounts that has been surrendered or disclosed as income during the year in the tax assessments under the Income Tax Act, 1961 such as, search or survey or any other relevant provisions of the Income Tax Act, 1961.

(v) The Company has not been declared as a wilful defaulter as prescribed by Reserve Bank of India.

(vi) The Company has not traded or invested in crypto currency or virtual currency during the financial year.

(vii) The Company has not entered into any scheme of arrangement which has an accounting impact on current or previous financial year.

(viii) The Company has complied with the number of layers prescribed under the Companies Act, 2013.

(ix) The Company has not revalued its property, plant and equipment or intangible assets or both during the current or previous year.

45 CODE ON WAGES, 2019

On November 21, 2025, the Government of India notified the four Labour Codes - the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020 - consolidating 29 existing labour laws. The Ministry of Labour & Employment published Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations. Management has carried out an assessment of the impact of these changes on the basis of best information available, consistent with the guidance provided by the Institute of Chartered Accountants of India. Based on such assessment, management currently does not foresee any material adjustment to be recorded in the standalone financial statements. The Company continues to monitor the finalisation of State Rules and clarifications from the Government on other aspects of the Labour Code and would provide appropriate accounting effect on the basis of such developments as needed.

46 EVENTS AFTER THE REPORTING PERIOD

The Board of Directors, at its meeting held on May 14, 2026 have recommended a final dividend of 100% (' 5 per equity share of par value of ' 5 each), subject to the approval of the shareholders.