EFTA00596761Set 9
2016-03-017p4,556w
Etsy hc. Expedia Inc.,
Feoetook Inc, Graven Inc., GrubHub Inc., IAC/InterActivaCorp. Linkedln Cap, Match Group Inc. Priceline Group Inc, RetalMeNot Inc, Rubicon Project
Inc, Shutterstock Inc, TrueCar Inc, Twitter Inc
https://www.justice.gov/epstein/files/DataSet%209/EFTA00596761.pdf
EFTA01378094Set 10
2012-12-311p883w
with exercise
prices equal to the fair value of Match Group, Inc. common stock on the date of grant are $79.73, $79.57 and $83.24, respectively. There are no stock options ... with exercise prices greater than the fair value of Match Group, Inc. common stock on the
date of grant.
There was no cash received from stock option exercises ... shares of certain subsidiaries
IAC has granted stock options in certain subsidiaries within Match Group, Inc to certain employees. These equity awards vest over a period of years. which
https://www.justice.gov/epstein/files/DataSet%2010/EFTA01378094.pdf
Match Group, Inc. and Subsidiaries
Notes to combined financial statements
Note 1 —Organization and basis of presentation
Basis of presentation and combination
These historical combined financial statements have been prepared ... reflect the histoncal financial position, results of operations and cash
flows of the Match Group, Inc. businesses since their respective dates of acquisition by IAC and the allocation to Match ... Group, Inc. of certain IAC corporate
expenses relating to Match Group, Inc. based on the historical financial statements and accounting records. of IAC. For the purpose of these financial
statements
https://www.justice.gov/epstein/files/DataSet%2010/EFTA01378083.pdf
EFTA01378069Set 10
2015-10-161p662w
GOnbeted Financial Statements aman integral peed Mum statements
F-6
Table of Contents
Match Group, Inc. and Subsidiaries
Notes to combined financial statements
(Unaudited)
Note 1 —The company and summary ... significant accounting policies
Nature of operations
Match Group. Inc. consists of our North America dating business (which includes brands such as Match, OkCupid, Tinder. OurTime. BlackPeopleMeet and
other dating brands ... provides a variety of educational test pceparation, academic tutoring and college counseling
services.
Match Group, Inc. is a wholly-owned subsidiary of IACIInterActiveCorp ("IAC"). On October 16, 2015, Match Group
https://www.justice.gov/epstein/files/DataSet%2010/EFTA01378069.pdf
EFTA01378075Set 10
2015-09-301p629w
earnings attributable to noncontrolling interests (522)
Net earnings attributable to Match Group. Inc.'s shareholder $ 99.487
Nine Months Ended September 30, 2015
Acquisition-
related
contingent
Stock-based Amortization consideration Operating ... loss attributable to noncontrolling interests 42
Net earnings attributable to Match Group, Inc.'s shareholder 84,790
Note 8—Contingencies
In the ordinary course of business, the Company ... Related party transactions
Relationship with IAC prior to the Initial public offering
Match Group. Inc 's combined statement of operations includes allocations of general and administrative costs, including stock-based
https://www.justice.gov/epstein/files/DataSet%2010/EFTA01378075.pdf
EFTA01378098Set 10
2013-01-041p672w
Income tax payments. including amounts paid to IAC for Match Group. Inc's share of
IAC's consolidated tax liability 48.989 60.107 68.905
Income tax refunds ... Related party transactions
Relationship with IAC prior to the Initial public offering
Match Group, Inc.'s combined statement of operations includes allocations of general and administrative oosts, including stock-based ... legal, tax, corporate support and internal audit functions. These allocations were based on Match Group. Inc.'s revenue
as a percentage of IAC's total revenue. Allocated general and administrative
https://www.justice.gov/epstein/files/DataSet%2010/EFTA01378098.pdf
EFTA01378078Set 10
2015-09-301p660w
loss attributable to noncontrolling interests (522) (522) 42 42
Net earnings attributable to Match Group. Inc's shareholder $ 99,487 S 99.487 $ 84.790 S 84.790
Denominator.
Weighted average basic shares ... average shares (al 10.040 10.492 10.233 10,761
Earnings per share attributable to Match Group, Inc.'s shareholder
Earnings per share(a) $ 9.91 S 9.48 $ 8.29 S 7.88
All share ... computation of pro forma basic and diluted earnings per share attributable to Match Group. Inc shareholders to give effect to
the dividend payment to IAC.
Nine Months Ended
September
https://www.justice.gov/epstein/files/DataSet%2010/EFTA01378078.pdf
EFTA01378102Set 10
2012-12-311p547w
computation of pro forma basic and diluted earnings per share attributable to Match Group, Inc.'s shareholder.
Years Ended December 31,
2012 2013 2014
Basic Diluted Basic Diluted Bask Diluted ... earnings attributable to Match Group, Inc.'s
shareholder $ 85.675 $ 85,675 $ 125,003 $ 125.003 $ 147,764 S 147,764
Denominator.
Weighted average basic shares outstanding ... Earnings per share attributable to Match
Group, Inc.'s shareholder:
Earnings per share(*) $ 8.74 $ 8.53 $ 12.54 $ 12.10 $ 14.71 14.07
(a) All share and per Owe rriormation reflects information before giving
https://www.justice.gov/epstein/files/DataSet%2010/EFTA01378102.pdf
EFTA01378070Set 10
2014-12-311p1,012w
debt—related party" in the accompanying combined balance
sheet.
In the opinion of Match Group, Inc.'s management, the assumptions undertying the historical combined financial statements of Match Group. Inc ... financial statements or the method and timing of adoption.
Note 2—Income taxes
Match Group, Inc. is a member of IAC's consolidated federal and state income tax returns ... periods presented, current and deferred income taxes have
been computed for Match Group. Inc. on an as if stand-alone, separate retum basis. Match Group, Inc.'s payments
https://www.justice.gov/epstein/files/DataSet%2010/EFTA01378070.pdf
EFTA01378121Set 10
2015-11-091p381w
City of New York, State of New York. on November 9. 2015.
Match Group, Inc.
By: Mt GREGORY R BLATf
Gregory R. Blatt. Chairman
Pursuant to the requirements ... dated as of July 13. 2015. by and among Match com. Inc (now 'Match Group, Inc.").
Plentyoffish Media Inc.. Markus Frind Markus Frind Family Trust No. 2, and Frind ... Stock Purchase Agreement
3.1 Forrn of Amended and Restated Certificate of Incorporation of Match Group. Inc.
hue: www.aec.gov An:lives daW1575189,00010474691500643112226458^-tahtm(1t 92013921:17 AIM
CONFIDENTIAL - PURSUANT
https://www.justice.gov/epstein/files/DataSet%2010/EFTA01378121.pdf
EFTA01378081Set 10
2011-12-311p356w
attributable to noncontscilling interests (5,275) (3,918) (204)
Comprehensive income attributable to Match Group, Inc.'s shareholder $ 93,239 $ 129,563 $ 88,104
The accompanying Mies to Contend Finance ... Statements wean integre( part of these stakenents
F-25
Table of Contents
Match Group, Inc. and Subsidiaries
Combined statement of shareholder equity
Match Group, Inc. shareholder equity
Common Stock Total
https://www.justice.gov/epstein/files/DataSet%2010/EFTA01378081.pdf
EFTA01378067Set 10
2014-09-301p373w
earnings) loss attributable to noncontrolling interests (522) 42
Net earnings attributable to Match Group, Inc.'s shareholder $ 99,487 $ 8.4,790
_—•
Pro forma net earnings per share attributable to Match ... Statements are an Integra( part of Mese sfalemenPs
F-3
TatNe of contents
Match Group, Inc. and Subsidiaries
Combined statement of comprehensive income
(Unaudited)
Nine months ended
September ... Comprehensive (income) loss attributable to noncontrolling interests (309) 235
Comprehensive income attributable to Match Group, Inc.'s shareholder $ 72.252 S 33,638
The accompanying Notes to Cantinei Financial Statements wean
https://www.justice.gov/epstein/files/DataSet%2010/EFTA01378067.pdf
EFTA01378002Set 10
2014-12-311p463w
Match Group, Inc.
Unaudited pro forma combined statement of operations
Year Ended December 31, 2014
(In Match
thousands, Notes and Match
except per Match Acquisition Tenn Loan Offering Group
share ... earnngs
attributable to
noncontrothng
interests (595) — — (595) — (595) — (595)
Net earnngs
attrioutatre to
Match Group
Inc 's
sharerolder ... Group and PergyOfFish
See notes to Lela:idledpro forma combined financial statements
56
Match Group, Inc.
Notes to unaudited pro forma combined
financial statements
Note 1 —Basis of presentation—availability
https://www.justice.gov/epstein/files/DataSet%2010/EFTA01378002.pdf
EFTA01378068Set 10
2014-12-311p302w
Match Group, Inc. Shareholder Equity
Common Stock Total
Redeemable $0.001 Par Value Accumulated Match
noncontrolling other Group, Inc. Total
interests Shares Invested comprehensive shareholder Noncontrolling shareholder
(Pro forma) capital loss ... Purchase of
redeemable
noncontrolling
interests (557)
Net increase In
lAtlinterActiveCorrs
Investment in Match
Group. Inc. 792 105,970 105,970 105.970
Transfer from
noncontrolling
interests to
redeemable
noncontrolling
interests ... Cantmed Financial Statements are an integre( part d These streamed,
F-5
Tableattfageos
Match Group, Inc. and Subsidiaries
Combined statement of cash flows
(Unaudited)
Nine months ended
September
https://www.justice.gov/epstein/files/DataSet%2010/EFTA01378068.pdf
EFTA01378080Set 10
2012-12-311p380w
Starements are an ;mecca( part o Mese statemeres
F-23
Table of Contents
Match Group, Inc. and Subsidiaries
Combined statement of operations
Years ended December ... earnings attributable to noncontrolling interests (4.606) (1.624) (595)
Net earnings attributable to Match Group, Inc.'s shareholder $ 85,675 S 125.003 S 147.764
Unaudited pro forma net earnings per share ... attributable to
Match Group, Inc.'s shareholder.
Basic 5 8 74 12 54 14.71
Diluted 853 12 10 14.07
Basic, to give effect to dividend payment to IAC and anticipated
https://www.justice.gov/epstein/files/DataSet%2010/EFTA01378080.pdf