Page 280 - DJML Annual Report 24-25

CORPORATE OVERVIEW STATUTORY REPORTS FINANCIAL STATEMENTS

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%)
8 Net capital Sales/ Average 2.64 5.27 -50% Due to
turnover Revenue from Working consolidation
ratio operations Capital (CA- there is rise in
CL) working capital
as compare to
previous year.
9 Net profit Net Profits Net Sales 0.08 0.09 -7% NA
ratio after taxes & Service
income from
operations
10 Return on Earnings "Tangible Net 0.12 0.18 -31% Increase in
Capital before worth + share capital
employed interest and Borrowings lead to slight
tax (Current and decrease
Non current) in return
+ Deferred on capital
Tax Liability" employed
11 Return on Net Profits Average Total 0.10 0.11 -13% NA
investment before tax Assets

a) Title deeds of Immovable Property
Not applicable as there are no immovable properties which are not held in the name of company.
b) Details of Benami Property and its proceedings
Not applicable as there are no proceedings which have been initiated or pending against the company for
holding any benami property under the Benami Transactions (Prohibition) Act, 1988 (45 of 1988) and the
rules made thereunder.
c) Wilful Defaulter
The Compa ha no bee declared wilf defaulter b a ba or financia institutio or governme or
any government authority.
d) Compliance with number of layers of companies
Not Applicable as the Company has complied with the number of layers prescribed under clause (87) of
section 2 of the Act read with Companies (Restriction on number of Layers) Rules, 2017.
e) Compliance with approved Scheme(s) of Arrangements
Not Applicable as the Company no Scheme of Arrangements that has been approved by the Competent
Authority in terms of sections 230 to 237 of the Companies Act, 2013.

Annual Report 2024-25 277