| 138 Annual Report | 2024-2025 Arohan Financial Services Limited Annexure A to the Independent Auditor’s Report on the Financial Statements of Arohan Financial Services Limited for the year ended 31 March 2025 (cont’d) (Referred to in paragraph 1 under ‘Report on Other Legal and Regulatory Requirements’ section of our report of even date) (cont’d) companies, firms, limited liability partnership or other parties during the year. The Company has made investments, granted loans, secured or unsecured to companies, limited liability partnership and other parties in respect of which the requisite information is as below: (a) According to the information and explanations given to us and on the basis of our examination of the records of the Company, the Company’s principal business is to give loans. Accordingly, clause 3(iii)(a) of the Order is not applicable. (b) According to the information and explanations given to us and based on the audit procedures conducted by us, in our opinion the investments made during the year and the terms and conditions of the grant of loans provided during the year are not prejudicial to the interest of the Company. Further the Company, has not provided any guarantee or security or advances in the nature of loans to companies, firms, limited liability partnership or other parties during the year. (c) According to the information and explanations given to us and on the basis of our examination of the records of the Company, in the case of loans given, in our opinion the repayment of principal and payment of interest has been stipulated and the receipts have been regular except for the following: (d) According to the information and explanations given to us and on the basis of our examination of the records of the Company, there is no overdue amount for more than ninety days in respect of loans (and advance in the nature of loan) given except an amount of Rs. 6,223.54 lakhs (principal amount) and Rs 1,512.13 lakhs (interest) overdue for more than ninety days as at 31 March 2025. In our opinion, reasonable steps have been taken by the Company for recovery of the principal and interest. Further, the Company has not given any advance in the nature of loan to any party during the year. (e) According to the information and explanations given to us and on the basis of our examination of the records of the Company, the Company’s principal business is to give loans. Accordingly, clause 3(iii)(e) of the Order is not applicable. (f) According to the information and explanations given to us and on the basis of our examination of the records of the Company, the Company has not granted any loans or advances in the nature of loans either repayable on demand or without specifying any terms or period of repayment. Further, the Company has not given any advance in the nature of loan to any party during the year. Counts of loans Amount (Rs. in lakhs) Due Date Extent of delay # Remarks, if any 22,022 4,682 Various due dates 1 to 30 days - 26,842 5,777 Various due dates 31 to 60 days - 24,875 5,512 Various due dates 61 to 90 days - 93,889 16,453 Various due dates 91 days and above - # Extent of delay is based on days past due status of loans as on 31 March 2025. Further, the Company has not given any advance in the nature of loan to any party during the year. Independent Auditor's Report
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