147 | Annual Report | 2024-2025 Arohan Financial Services Limited Statement of change in equity for the Year ended March 31, 2025 (All amounts in ` lakhs unless otherwise stated) Particulars As at March 31, 2025 As at March 31, 2024 Balance at the beginning of the year 15,741.23 12,117.73 Changes in equity share capital during the year 150.00 3,623.50 Balance at the end of the year 15,891.23 15,741.23 (i) Equity share capital Particulars As at March 31, 2025 As at March 31, 2024 Balance at the beginning of the year - 2,921.12 Changes in Compulsorily convertible preference shares capital during the year - (2,921.12) Balance at the end of the year - - (ii) Compulsorily convertible preference share capital (a) Equity share capital [Refer note 25] Particulars Reserves and Surplus Total other equity Securities premium Statutory reserves Retained Earnings General reserve Share option outstanding account Treasury shares Balance as at March 31, 2023 93,917.23 9,439.12 20,935.40 80.27 1,433.07 (7,041.43) 1,18,763.66 Total comprehensive income for the year: Profit for the year (net of taxes) - - 31,382.17 - - - 31,382.17 Other comprehensive income (net of taxes) - - (370.15) - - - (370.15) Transactions with owners of the Company: Share based payments to employees 8.28 - - - 507.48 9.81 525.57 Issue of equity shares to ESOP trust 798.00 - - - - (868.00) (70.00) Issue of equity shares on conversion of compulsorily convertible preference shares 47,897.20 - - - - - 47,897.20 Issue of compulsorily convertible preference shares 23,489.29 - - - - - 23,489.29 Conversion of compulsorily convertible preference shares (**) (45,397.67) - - - - - (45,397.67) Dividend payable on compulsorily convertible preference shares (**) - - (0.06) - - - (0.06) Share issue expenses (485.55) - - - - - (485.55) Transfer to statutory reserve (*) - 6,276.43 (6,276.43) - - - - Balance as at April 01, 2024 1,20,226.78 15,715.55 45,670.93 80.27 1,940.55 (7,899.62) 1,75,734.46 Total comprehensive income for the year: Profit for the year (net of taxes) - - 10,968.58 - - - 10,968.58 Other comprehensive income (net of taxes) - - (691.69) - - - (691.69) Transactions with owners of the Company: Share based payments to employees - - - - 760.25 - 760.25 Issue of equity shares to ESOP trust 2,075.25 - - - - (2,225.25) (150.00) Share issue expenses - - - - - - - Transfer to statutory reserve (*) - 2,193.72 (2,193.72) - - - - Balance as at March 31, 2025 1,22,302.03 17,909.27 53,754.10 80.27 2,700.80 (10,124.87) 1,86,621.60 (b) Other equity [Refer note 26] (*) The Company has transferred 20% of profits after tax to Statutory reserve pursuant to Section 45-IC of the Reserve Bank of India Act, 1934 (**) In pursuant to the provisions of the Company's Act, 2013, the Company as per the circular resolution passed by the Board of Directors on March 22, 2024, converted all the compulsorily convertible preference shares into equity shares of the company, at ₹10/- each, as per the share subscription agreements (SSA) and as per the approval of the shareholders ranking pari passu with the existing equity shares of the Company. This is the statement of changes in equity referred to in our report of even date For B S R & Co. LLP For and on behalf of the Board of Directors of Chartered Accountants Arohan Financial Services Limited Firm Registration No. 101248W/W-100022 Nitesh Shetty Manoj Kumar N Nambiar Anurag Agrawal Partner Managing Director Director Membership No 123493 (DIN: 03172919) (DIN: 02385780) Place: Kolkata Place: Kolkata Anirudh Singh G Thakur Milind R Nare Company Secretary Chief Financial Officer Place: Kolkata Place: Kolkata Place: Kolkata Date: May 23, 2025 Date: May 23, 2025
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