Page 279 - 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)

Reason for
Sr. As at As at % of variance (For
Ratios Numerator Denominator
No. March 31, 2025 March 31, 2024 Variance variance in
excess of 25%)
3 Debt Service "Profit before "Interest on 1.28 2.10 -39% Due to
coverage tax Borrowings consolidation
ratio ( no of + + Repayment the loan
times) Depreciation of noncurrent obligation has
and Borrowings been increased
amortisation during and the
expenses the current operating has
+ other non period/year" been changed
cash items s l i g h t l y .
as included Hence there
in the is reduction in
statement of debt service
cash flows" coverage ratio.
4 Return on Net Profits Average 0.13 0.26 -51% Due to
Equity Ratio after taxes Shareholder’s consolidation
Equity the equity share
capital has
been increased,
hence the
return to equity
has gone down
as compare to
previous year.
5 Inventory Sales/ Average 6.28 7.41 -15% NA
Turnover Revenue from Inventory
Ratio operations
6 Trade Sales/ Average trade 3.39 4.25 -20% NA
Receivables Revenue from receivables
turnover operations
ratio
7 Trade Net Average 3.61 4.61 -22% NA
payables Purchases Trade
turnover Payables
ratio

276 Annual Report 2024-25