Page 223 - DJML Annual Report 24-25

CORPORATE OVERVIEW STATUTORY REPORTS FINANCIAL STATEMENTS

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

Current 2,617.08 1,849.53 - -
Non-Current 89.57 45.86 - -
Financial Liabilities
Borrowings 1,639.30 1,546.18 - -
Trade Payables 1,598.17 604.93 - -
Other Financial Liabilities - - - -
3,237.47 2,151.11 - -

Current 2,655.22 1,595.42 - 955.40
Non-Current 582.25 555.59 - 433.92

The Company has opted to measure its investment in subsidiaries at Cost in line with the requirements of Ind
109 – Financia Instruments. During the financia year 2024–25, the Compa ha made a investme
subsidiary, the fair value of the investme a a 31 Mar 2025 being ₹770.56 lakhs.

T investmen classified under Non-Curre Financia Asse – Investme the standalone balance shee
and measured at cost.

Operating segments are reported in a manner consistent with the internal reporting provided to the chief operating
decision maker. The chief operating decision maker regularly monitors and reviews the operating results of the
whole group as two segment i.e. “Printing & Record Management and Services etc”. Thus, as defined in Ind AS
108 ‘Operating Segments’, the Company’s entire business falls under this two operational segment and hence the
necessary information has already been disclosed in the balance sheet and the statement of profit and loss.

Company’s principal financial liabilities comprise borrowings, security deposits, trade and other payables, etc.
The main purpose of these financial liabilities is to finance the Company’s operations. The Company’s principal
financial assets include trade receivable, security deposit, cash and cash equivalents, etc. that derive directly from
its operations.
The Company is exposed to market risk, credit risk and liquidity risk. The management oversees the management
of these risks. The management is responsible for formulating an appropriate financial risk governance framework
for the Company and periodically reviewing the same. The management ensures that financial risks are identified,
measured and managed in accordance with the Company’s policies and risk objectives. The management reviews
and agrees policies for managing each of these risks, which are summarised below.

Annual Report 2024-25 220