Page 188 - DJML Annual Report 24-25
P. 188
DJ MEDIAPRINT & LOGISTICS LIMITED
March 31, 2025
DJ Mediaprint & Logistics Limited (‘the The financial statements have been prepared
company’) is public listed company CIN No- on a historical cost convention, except for
certa financia asse and financia liabilitie
L60232MH2009PLC190567 incorporated
that are measured at fair value as required
under the provision of Companies Act, 1956 on
24-02-2009. The company was primarily in Printing under relevant IndAS.
Media Business. Currently, Company is working for
the diverse product in existing Printing business
in order to adopt new business such as record The preparation of the company’s financial
manageme & other related business. statements requires management to make
judgements, estimates and assumptions
that affect the reported amounts of
revenues, expenses, assets and liabilities, the
accompanying disclosures, and the disclosure
of contingent liabilities. Uncertainty about
These financial statements have been these assumptions and estimates could result
prepared on a going concern basis following in outcomes that require a material adjustment
the accrual basis of accounting in accordance to the carrying amount of assets or liabilities
with the Generally accepted Accounting affected in future periods.
Principles (GAAP) in India (Indian Accounting
standard referred to a “Ind a specified
The key assumptions concerning the future and
under the section 133 of the Companies Act,
other key sources of estimation uncertainty at
2013 read with Rule 3 of Companies (Indian
the reporting date, that have a significant risk of
Accounting Standard) Rules, 2015 and relevant
causing a material adjustment to the carrying
amendments rules issued there after. The amounts of assets and liabilities within the next
Company has uniformly applied the accounting financial year, are described below. Existing
policies for all the periods presented in these circumstances and assumptions about future
financia statements. developments, however, may change due to
market changes or circumstances arising that
The Financial statements have been prepared
are beyond the control of the company. Such
on going concern basis and the accounting change are reflected the assumptio whe
policies are applied consistently to all periods they occur.
present in financial statements.
The financial statements were authorised for
Deferred tax assets are recognised for
issue by the Board of Director on May 29, 2025.
unused tax losses to the extent that it is
Functional and presentation currency probable tha taxable profi be available
against which the losses can be utilised.
These financial statements are presented
Significa manageme judgeme
in Indian Rupees, which is the Company’s required to determine the amount of
functional currency. All amounts have been deferred tax assets that can be recognised,
rounded-off to the nearest lakhs (`), as per the based upon the likely timing and the level of
requirements of Schedule III of the Act, unless future taxable profits together with future
otherwise stated. tax planning strategies.
185 Annual Report 2024-25
