| 106 Annual Report | 2024-2025 investors who avail of the mechanism. The Company has formulated a policy of the vigil mechanism that any personnel may raise reportable matters at an early date after becoming aware of the same. To ensure the highest level of good governance, Arohan’s overall whistleblower policy is based on the adoption and implementation of the Arohan’s core values and industry best practices. d. Details of compliance with mandatory requirements and adoption of the non-mandatory requirements: The Company has complied with all the applicable mandatory requirements of the SEBI LODR, 2015. The Company continues to adopt best practices to ensure regime of financial statements with unmodified audit opinion. e. Web link where policy for determining ‘material’ subsidiaries is disclosed: Not Applicable f. Policy on Dealing with Related Party Transactions: The Company has formulated a policy on materiality of and dealing with Related Party Transactions pursuant to the provisions of the Act and Regulation 23 of the SEBI LODR, 2015, which specify the manner of entering into Related Party Transactions. The Policy on Related Party Transactions is annexed as Annexure- III. g. Disclosure of commodity price risks and commodity hedging activities: Not Applicable h. Details of utilization of funds raised through preferential allotment or qualified institutions placement as specified under Regulation 32 (7A): Not Applicable i. A certificate from a company secretary in practice that none of the directors on the board of the Company have been debarred or disqualified from being appointed or continuing as directors of companies by the Board / Ministry of Corporate Affairs or any such statutory authority: Forms part of the Annual Report j. Where the board had not accepted any recommendation of any Committee of the Board which is mandatorily required, in the relevant financial year, the same to be disclosed along with reasons thereof: During FY 2024–25, all the recommendations of the various Committees of the Board were accepted by the Board. k. Total fees paid to the Statutory Auditors and all entities in the network firm/ entities: The details of total fees for all the services paid by the Company to previous auditor for Limited Review of Q1FY25 and to M/s B S R & Co. LLP, Chartered Accountant, Statutory Auditors are given below: (INR in Lakhs) Payment to Statutory Auditor F.Y 2024-25 Statutory Audit including Limited Review 140.00 Other Services including reimbursement of expenses 19.77 Total 159.77 (*) During the year ended March 31, 2025, an amount of ₹114.76 lakhs has been paid as statutory auditor's professional services for draft red hearing prospectus (DRHP) filing which has been presented under other non-financial assets. Note: The Certificate from the MD and CFO under Regulation 17 (8) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, will form part of this report. l. Disclosure under the Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013: The Company has in place a POSH Policy (Prevention of Sexual Harassment) in line with the requirement of The Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013. Internal Complaints Committee (ICC) has been set up to redress complaints received regarding sexual harassment. All employees (permanent, contractual, temporary, trainees) are Annexures to Director’s Report
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