Page 224 - DJML Annual Report 24-25

DJ MEDIAPRINT & LOGISTICS LIMITED

March 31, 2025
(All amount in Rupees lakhs, unless otherwise stated)
(a) Market Risk
Market risk is the risk that the fair value of future cash flows of a financial instrument will fluctuate because of
changes in market prices. Market prices comprise three types of risk: interest rate risk, foreign currency risk
and Equity price risk.
(i) Interest Rate Risk

The Indian Rupee is the Company’s most significant currency. As a consequence, the Company’s results
are presented in Indian Rupee and exposures are managed against.
(ii) Equity Price Risk

The Company’s does have investment in shares hence the company is exposed to such risk.
Exposure:

Particulars As at As at
31 March 2025 31 March 2024
Equity shares (FVTOCI) 969,554.35 1,004,330.35

Total Exposure 969,554.35 1,004,330.35

Change in Equity Price (%) Impact on OCI Impact on OCI
(FVTOCI) (FVTOCI)

10% 413,332.00 536134.87
-10% (448,108.00) -150814.00

(b) Credit Risk

Reconciliation of the expected loss provision (allowance for bad and doubtful receivables) made by the
Company are as
Particulars As at As at
31st March 2025 31st March 2024
Opening balance of provision - -

Add : Additional provision made - -
Less : Provision written off (net off bad‐debts) - -
Closing balance of provision - -

Credit risk is the risk of financial loss to the Company if a customer or counterparty to a financial instrument
fails to meet its contractual obligations
Credit risk arises mainly from loans, trade receivables and financial assets. The Company maintains a
defined credit policy and monitors the exposures to these credit risks on an ongoing basis. None of the trade
receivables are credit impaired as on reporting date.

221 Annual Report 2024-25