Page 275 - DJML Annual Report 24-25

DJ MEDIAPRINT & LOGISTICS LIMITED

Notes to the Consolidated Financial Statement March 31, 2025
(All amount in Rupees lakhs, unless otherwise stated)

Financial Liabilities
Borrowings 2,041.39 - - 1,546.18 - -

Trade Payables 1,805.52 - - 604.93 - -
Other Financial Liabilities - - - - - -
3,846.90 - - 2,151.11 - -

Current 2,757.58 - - 1,595.42 - 955.40
Non-Current 1,089.33 - - 555.59 - 433.92

Investment in Subsidiary

The Company has opted to measure its investment in subsidiaries at Cost in line with the requirements of Ind
AS 109 – Financial Instruments. During the financial year 2024–25, the Company has made an investment in
its subsidiary, with the fair value of the investment as at 31st March 2025 being ` 770.56 lakhs.
This investment is classified under Non-Current Financial Assets – Investments in the standalone balance
sheet 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
stateme of profi and loss.

The 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
manageme of these risks. The manageme responsible for formulating a appropriate financia r
governance framework for the Company and periodically reviewing the same. The management ensures
tha financia r are identified, measured and managed accordance the Company’ policie and

risk objectives. The management reviews and agrees policies for managing each of these risks, which are
summarised below.

a) Market Risk
Marke r the r tha the fair value of future ca flo of a financia instrume fluctuate because of
changes in market prices. Market prices comprise three types of risk: interest rate risk, foreign currency risk
and Equity price risk.

272 Annual Report 2024-25