Page 269 - DJML Annual Report 24-25
P. 269

DJ MEDIAPRINT & LOGISTICS LIMITED


            Notes to the Consolidated Financial Statement   March 31, 2025
                                                               (All amount in Rupees lakhs, unless otherwise stated)
                                                                              As at               As at
               iv   Amount recognised in Statement of Profit and Loss
                                                                        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

                                                                               As at               As at
               vii)  Demographic Assumptions
                                                                         31st March 2025     31st March 2024
                    i)  Retirement age                                              60 Yrs               60Yrs
                    ii)  Mortality rates inclusive of provision for disability
                      25 & Below                                                   15.00%              15.00%
                      25 to 35                                                     12.00%              12.00%
                      35 to 45                                                      9.00%               9.00%
                      45 to 55                                                      6.00%               6.00%
                      55 & Above                                                    3.00%               3.00%
                    iii)  Withdrawal Rate

                       20                                                           0.09%               0.09%
                       30                                                           0.10%               0.10%
                       40                                                           0.17%               0.17%

                       50                                                           0.44%               0.44%
                       60                                                           1.12%               1.12%

                    Expected contributions for the next annual reporting      As at               As at
               viii
                    period                                              31st March 2025     31st March 2024
                    Expected expense for the next annual reporting period             2.11                1.55









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