Page 169 - DJML Annual Report 24-25

CORPORATE OVERVIEW STATUTORY REPORTS FINANCIAL STATEMENTS

To with these requirements and the ICAI’s Code of Ethics.
The Members of We believe that the audit evidence we have obtained
sufficie and appropriate to provide a ba for our
aud opinio o the financia statements.
Report on the Audit of the Standalone Financial
Statements
During the financial year, the company acquired a 51%
ownership interest in an existing partnership firm,
We have audited the accompanying Standalone thereby obtaining controlling rights and becoming
Financial Statements of DJ Mediaprint & Logistics
the majority stakeholder. The acquisition has been
Limited, (“the Company”), which comprise the Balance accounted for in accordance with applicable Indian
Sheet as at March 31, 2025, the Statement of Profit accounting standards. a result, the financia re
and Loss (including other comprehensive income), of the partnership fir have bee consolidated
Statement of Changes in Equity and Statement of Cash those of the company from the date of acquisition. This
Flows for the year ended and notes to the financial strategic move is expected to enhance the company’s
statement, including a summary of the significant
operational capabilities and expand its market presence
accounting policies and other explanatory information.
in the relevant sector.
In our opinion and to the best of our information and
according to the explanations given to us, the aforesaid
standalone financial statements give the information Key audit matters (‘KAM’) are those matters that, in
required by the Companies Act, 2013 (“the Act”) in our professiona judgment, were of mo significance
the manner so required and give a true and fair view our aud of the standalone financia stateme
in conformity with the Indian Accounting Standards of the current period. These matters were addressed
prescribed under section 133 of the Act and other the contex of our aud of the standalone financia
accounting principles generally accepted in India, of statements as a whole, and in forming our opinion
the state of affairs of the Company as at March 31, thereon, and we do not provide a separate opinion on
2025, the profi & Lo statement, tota comprehensive these matters.
income, change e and ca flo for the
year ended on that date.

The Company’s Board of Directors is responsible for
We conducted our audit of the financial statements the preparation of the other information. The other
in accordance with the Standards on Auditing (SAs) information comprises the information included in the
specified under sectio 143(10 of the Act. Our Management Discussion and Analysis, Board’s Report
responsibilities under those Standards are further including Annexures to Board’s Report, Business
described in the Auditor’s Responsibilities for the Audit Responsibility Report, Corporate Governance and
of the Financial Statements section of our report. Shareholder’s Information, but does not include the
We are independent of the Company in accordance standalone financia stateme and our auditor’
with the Code of Ethics issued by the Institute of report thereon.
Chartered Accountants of India (ICAI) together with Our opinion on the standalone financial statements
the independence requirements that are relevant to our does not cover the other information and we do not
audit of the financial statements under the provisions express any form of assurance conclusion thereon.
of the Act and the Rules made thereunder, and we have
fulfilled our other ethical responsibilities in accordance In connection with our audit of the standalone financial

Annual Report 2024-25 166