Page 230 - DJML Annual Report 24-25

CORPORATE OVERVIEW STATUTORY REPORTS FINANCIAL STATEMENTS

To in accordance with the Code of Ethics issued by the
The Members of ICAI, together with the independence requirements that
are relevant to our audit of the consolidated financial

Report on the Audit of the Consolidated Financial statements under the provisions of the Companies
Statements Act, 2013. We believe that the audit evidence we have
obtained is sufficient and appropriate to provide a basis
for our audit opinion on the consolidated financial

We have audited the accompanying consolidated statements.
financia stateme of DJ Mediaprint & Logistics
Limited (hereinafter referred to as the “Holding
Company”) and its subsidiaries (the holding Company Key Audit Matters (‘KAM’) are those matters that, in
and its subsidiary together referred as “the Group), our professiona judgment, were of mo significance
which comprise the Consolidated Balance Sheet as at our aud of the consolidated financia stateme of
31 March, 2025, the Consolidated Statement of Profit the current period. These matters were addressed in
st
and Loss (including Other Comprehensive Income), the contex of our aud of the consolidated financia
and the Consolidated Statement of Changes in Equity statements as a whole, and in forming our opinion
and the Consolidated Statement of Cash Flows for the thereon, and we do not provide a separate opinion on
year ended, and notes to the Consolidated financial these matters.
statements, including a summary of the significant
accounting policies and other explanatory information
(hereinafter referred to as “the consolidated financial
statements”).
The Holding Company’s Board of Directors is
In our opinion and to the best of our information and responsible for the preparation and presentation of
according to the explanations given to us, the aforesaid these consolidated financia stateme ter of
consolidated financial statements give the information the requirements of the Companies Act, 2013 that
required by the Act in the manner so required and give give a true and fair vie of the consolidated financia
a true and fair view in conformity with the Accounting position, consolidated financia performance and
Standards prescribed under section 133 of the Act consolidated ca flo of the Group accordance
and other accounting principles generally accepted in with the accounting principles generally accepted in
India, of the consolidated state of affairs of the Group India, including the Accounting Standard specified
as at 31 March, 2025, the consolidated Profit & Loss under section 133 of the Act. The respective Board of
st
statement, consolidated total comprehensive income, Directors of the companies included in the Group are
consolidated change e and ca flo for responsible for maintenance of adequate accounting
the year ended. records in accordance with the provisions of the Act for
safeguarding the assets of the Group and for preventing
and detecting frauds and other irregularities; selection
We conducted our audit of the consolidated financial
and application of appropriate accounting policies;
statements in accordance with the Standards on making judgments and estimates that are reasonable
Auditing specified under sectio 143(10 of the Act,
and prudent; and the design, implementation and
2013. Our responsibilities under those Standards are maintenance of adequate interna financia controls,
further described in the Auditor’s Responsibilities for
that were operating effectively for ensuring accuracy
the Audit of the Consolidated Financial Statements
and completeness of the accounting records, relevant
section of our report. We are independent of the group to the preparation and presentation of the financial

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