Page 218 - DJML Annual Report 24-25

DJ MEDIAPRINT & LOGISTICS LIMITED

March 31, 2025
(All amount in Rupees lakhs, unless otherwise stated)

Contingent Liabilities not provided for in respect of :
Guarantees, Undertakings & Letter of Credit Bank Guarantees - -
issued by the Company’s Bankers on behalf of the Company.

Particular For the year ended For the year ended
31st March, 2025 31st March, 2024
a. Amount required to be spent by the company during the year 10.07 -
b. Amount of expenditure incurred 11.31 -
c. Shortfall at the end of the year - -
d. Total of previous years shortfall - -
e. Nature of CSR activities- computer donated to schools - -

Defined Benefit Plan - Gratuity
The Company operates gratuity plan wherein every employee is entitled to the benefit equivalent to 15 days of
total basic salary last drawn for each completed year of service. Gratuity is payable to all eligible employees
of the Company on retirement, separation, death or permanent disablement, in terms of the provisions of the
Payment of Gratuity Act, 1972.
Post-Employment Benefits plan defined in a(ii) and a(iii) above typically expose the Company to actuarial
risks such as: Salary increase, Discount rate, Morality and Disability and withdrawals
a) Salary Increases :– Actual salary increases will increase the Plan’s liability. Increase in salary increase
rate assumption in future valuations will also increase the liability.
b) Discount Rate :– Reduction in discount rate in subsequent valuations can increase the plan’s liability.
c) Mortality & disability :– Actual deaths & disability cases proving lower or higher than assumed in the
valuation can impact the liabilities.
d) Withdrawals :– Actual withdrawals proving higher or lower than assumed withdrawals and change of
withdrawal rates at subsequent valuations can impact Plan’s liability.

215 Annual Report 2024-25