Page 173 - DJML Annual Report 24-25

CORPORATE OVERVIEW STATUTORY REPORTS FINANCIAL STATEMENTS
(Referred to in our report to the member of DJ Mediaprint And Logistics Limited of even date)
To the best of our knowledge and information, according
to the explanations provided to us by the Company, the
(e) According to the information and explanation
audit procedures followed by us and examination of
the books of account and records examined by us in
the normal course of audit, we state that:
(i) (a) (A)The Company has maintained proper
records showing full particulars including
Quantitative details and Situation of
Property, Plant and Equipment.
(B) The company has proper records showing
full particulars of intangible assets.
(ii) (a) As explained to us the inventories have been
(b) According to the information and explanations
given to us as and on the basis of our
examination of the records of the company,
the company has a regular programme of
physica verificatio of property, Pla
and Equipment by which all property, plants,
equipme are verified a phased manner over
the period of three years. In accordance with this
programme, certain property, plants equipment
were verified during the year. In our opinion, this
of physical verifications is reasonable having
regards the size of company and nature of its
assets. No material discrepancies were noticed
on such verifications.
(c) According to information and explanation given
to us, the records examined by us and based
on examination of the documents provided
to us, we report that, as at the Balance Sheet
date in respect of Leasehold Land, The Lease
Agreeme stand the Name of the Company.
The Company does not own any other
Immovable property in respect of which title
(b) According to information and explanation given
deeds are required to be held by the Company.
(d) According to the information and explanation
given to us and the basis of our examination of
the records of the company, the company has
not revalued its property, plants and equipment
(including right to use assets) or intangible
assets or both during the year, hence sub-clause
3(i) (d) of the Companies (Auditors Report)
Order, 2020 no applicable to the company.
given to us and the basis of our examination
of the records of the company, there are no
proceedings have been initiated or are pending
against the Company for holding any benami
property under the Benami Transactions
(Prohibition) Act, 1988 as Amended and rules
made thereunder, hence sub-clause 3(i)(e) of
the Companies (Auditor Repor Order, 2020
not applicable to the company.
physica verified b the manageme
during the year at reasonable intervals.in our
opinion, the freque of verificatio
reasonable and procedures and coverage as
followed by management were appropriate.
No discrepancie were noticed o verificatio
between the physical stocks and the book
record tha were 10 or more the aggregate
for each class of inventory.
(iii) (a)The Company has made investments in
companies, firms, Limited Liab Partnership
or provided security or granted loans or
advances in the nature of loans to companies,
firms, Limited Liability Partnerships or any
other parties. Hence Reporting under Para (iii)
(a) is applicable.
During the financial year, the company acquired
a 51% ownership interest in an existing
partnership firm, thereby obtaining controlling
rights and becoming the majority stakeholder.
to us, the records examined by us and based
on examination of the documents provided to
us. The amount is not overdue for more than
90 days since it is repayable on Demand, hence
sub-clause (iii) (b) of the Companies (Auditors
Report) Order, 2020 is not applicable to the
company.
Annual Report 2024-25 170