Page 171 - DJML Annual Report 24-25

CORPORATE OVERVIEW STATUTORY REPORTS FINANCIAL STATEMENTS

material uncertainty exists related to events or precludes public disclosure about the matter or when,
conditio tha ma ca significa doub o the in extremely rare circumstances, we determine that
Company’s ability to continue as a going concern. a matter should not be communicated in our report
If we conclude that a material uncertainty exists, because the adverse consequences of doing so would
we are required to draw attention in our auditor’s reasonably be expected to outweigh the public interest
report to the related disclosures in the standalone benefits of such communication.
financial statements or, if such disclosures are
inadequate, to modify our opinion. Our conclusions
1) As required by the Companies (Auditor’s Report)
are based on the audit evidence obtained up to the
date of our auditor’s report. However, future events Order, 2020 (“the Order issued b the Centra
or conditions may cause the Company to cease to Governme in ter of Sectio 143(11 of the Act,
continue as a going concern. we give in “Annexure A” a statement on the matters
specified in paragraphs 3 and 4 of the Order.
• Evaluate the overall presentation, structure and
conte of the standalone financia statements, 2) As required by Section 143(3) of the Act, based on
including the disclosures, and whether the our audit we report that:
standalone financia stateme represe the a) We have sought and obtained all the information
underlying transactions and events in a manner and explanations which to the best of our
that achieves fair presentation. knowledge and belief were necessary for the
purposes of our audit.
Materiality is the magnitude of misstatements in the
standalone financia stateme that, individua or b) In our opinion, proper books of account as
in aggregate, makes it probable that the economic required by law have been kept by the Company
decisions of a reasonably knowledgeable user of the so far as it appears from our examination of
financia stateme ma be influenced. We consider those books.
quantitative materiality and qualitative factors in (i)
c) The Standalone Balance Sheet, the Standalone
planning the scope of our audit work and in evaluating Statement of Profit and Loss including Other
the results of our work; and (ii) to evaluate the effect Comprehensive Income, Statement of Changes
of a identified misstateme the financia in Equity and the Standalone Statement of Cash
statements.
Flow dealt with by this Report are in agreement
We communicate with those charged with governance with the relevant books of account.
regarding, among other matters, the planned scope d) In our opinion, the aforesaid standalone
and timing of the aud and significa aud findings, financia stateme comply the IND
including a significa deficiencie interna contro specified under Sectio 133 of the Act, read
that we identify during our audit.
with Rule 7 of the Companies (Accounts) Rules,
We also provide those charged with governance with 2014.
a statement that we have complied with relevant e) On the basis of the written representations
ethical requirements regarding independence, and to
received from the directors as on March 31,
communicate with them all relationships and other 2025 taken on record by the Board of Directors,
matters that may reasonably be thought to bear on none of the directors is disqualified as on March
our independence, and where applicable, related 31, 2025 from being appointed as a director in
safeguards. terms of Section 164 (2) of the Act.
From the matters communicated with those charged
f) With respect to the adequacy of the internal
with governance, we determine those matters that financia contro over financia reporting of
were of mo significance the aud of the standalone the Company and the operating effectiveness
financia stateme of the curre period and are of such controls, refer to our separate Report
therefore the key audit matters. We describe these “Annexure B”. Our repor expresse a
matters in our auditor’s report unless law or regulation unmodified opinio o the adequa and

Annual Report 2024-25 168