Constructing the Mate of Cospectral 5-regular Graphs with and without a Perfect Matching

The problem of finding a perfect matching in an arbitrary simple graph is well known and popular in graph theory. It is used in various fields, such as chemistry, combinatorics, game theory etc. The matching of M in a simple graph G is a set of pairwise nonadjacent edges, ie, those that do not have common vertices. Matching is called perfect if it covers all vertices of the graph, ie each of the vertices of the graph is incidental to exactly one of the edges. By Koenig's theorem, regular bipartite graphs of positive degree always have perfect matching. However, graphs that are not bipartite need further research. Another interesting problem of graph theory is the search for pairwise nonisomorphic cospectral graphs. In addition, it is interesting to find cospectral graphs that have additional properties. For example, finding cospectral graphs with and without a perfect matching. The fact that for each there is a pair of cospectral connected k-regular graphs with and without a perfect matching had been investigated by Blazsik, Cummings and Haemers. The pair of cospectral connected 5-regular graphs with and without a perfect matching is constructed by using Godsil-McKay switching in the paper.