Page 183 - DJML Annual Report 24-25

CORPORATE OVERVIEW STATUTORY REPORTS FINANCIAL STATEMENTS

March 31, 2025
(All amounts in Rs. Lakhs, unless otherwise stated)
For the year ended For the year ended
Particulars
31st March 2025 31st March 2024

Net Profit before Tax and Extraordinary items 804.92 630.73

Adjustments for :
Depreciation & Amotrtisation 660.27 428.63
Interest from Banks and Others (22.44) (20.92)

Sundry Balance Written off - 18.61
Expected Credit Loss {ECL} - -

Restatatement of Gratuity ( Provision written back net of - -
current expenses)

Interest Cost 252.67 244.20
Provision for Gratuity 23.40 -
Exchange rate fluctuation - -
Operating Profit before Working Capital Charges 1,718.81 1,301.24

Adjustment for :
(Increase)/Decrease in Inventories (1,342.87) 694.97

(Increase)/Decrease in Trade Receivables (768.35) (614.56)
(Increase)/Decrease in Other financial Assets - (631.04)
(Increase)/Decrease in Other Assets (1,087.73) -

(Increase)/Decrease in Loans and Advances 52.73 -
Increase/(Decrease) in Current Tax Assets (332.13) (41.70)
(Increase)/Decrease in Provisions 17.98 (1.70)

Increase/(Decrease) in Trade Payables 993.24 303.43
Increase/(Decrease) in Other Current Liabilities 2.48 38.08

Increase/(Decrease) in Current Tax Liabilities 57.14 (77.39)
Increase/(Decrease) in Short Borrowings 301.97 336.69
Cash Generated from Operations (386.74) 1,308.02

Adjustments for :
Direct taxes paid (270.79) (185.00)
(657.53) 1,123.02

Extaordinary Items - -
Total (A) (657.53) 1,123.02

Annual Report 2024-25 180