Page 219 - DJML Annual Report 24-25

CORPORATE OVERVIEW STATUTORY REPORTS FINANCIAL STATEMENTS

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

As at As at
i) Change in benefit obligations
31st March 2025 31st March 2024
Present value of obligation as at beginning of the year 15.33 13.12
Interest Cost 1.05 0.93
Current Service Cost 3.91 4.03
Due to change in financial Assumptions 0.75 -
Due to experience adjustments (1.00) -
Benefits paid - -
Actuarial (Gain)/Loss on obligation - (2.75)
Present value of obligation as at the end of the year 20.03 15.33

ii) Fair Value of Plan Assets - -

iii) Net Assets/(Liability) (ii-i) (20.03) ( 15.33)

iv Amount recognised in Statement of Profit and Loss As at As at
31st March 2025 31st March 2024
Service cost 3.91 4.03
Net Interest cost 1.05 0.93
Actuarial (gain) /loss for the year - -
Expense recognized in the Income Statement 4.96 4.96

Amount recognised in Other Comprehensive As at As at
v
Income (OCI) 31st March 2025 31st March 2024
Actuarial (Gain)/Loss for the year on Projected Benefit (0.26) (2.75)
Obligation

As at As at
vi Principal Actuarial Assumptions
31st March 2025 31st March 2024
i) Discount rate (p.a.) 3.91 4.03
ii) Future salary increase (p.a.) 1.05 0.93

Annual Report 2024-25 216