| 148 Annual Report | 2024-2025 Financials (*) Refer note 20 for reconciliation of liabilities arising from financing activities Note: The Cash Flows from Operating activities are computed under the 'Indirect Method' as set out in Ind AS 7, "Statement of Cash Flows. The accompanying annexures and notes are an integral part of the Financial Statement Arohan Financial Services Limited Statement of Cash Flow for the year ended March 31, 2025 (All amounts in ` lakhs unless otherwise stated) Year ended March 31, 2025 Year ended March 31, 2024 (A) Cash flows from operating activities Profit before tax 13,808.50 41,243.30 Adjusted for: Depreciation and amortization 476.72 364.27 Depreciation on right of use assets 208.67 204.07 Interest on lease liability (net) 77.39 68.90 Impairment loss allowance on loans 37,402.41 13,905.31 Impairment loss allowance on security receipts 2,344.00 4,118.10 Impairment loss allowance on trade receivables - (147.44) Net gain on derecognition of financial instruments (1,167.91) (4,132.58) Share based payments to employees 760.25 515.76 Interest income accrued (1,41,863.81) (1,29,088.05) Finance cost accrued 59,557.69 49,737.11 Unwinding impact on security deposit 0.28 0.21 Operating profit before working capital changes (28,395.81) (23,211.04) Adjustment in: Decrease/ (increase) in loans 52,711.41 (1,96,114.70) Decrease in trade receivables 614.49 319.74 Decrease in other financial assets 3,007.03 3,418.59 (Increase) in other non-financial assets (444.07) (39.04) (Decrease)/ increase in trade payables (58.29) 23.76 (Decrease)/ increase in other financial liabilities (3,775.30) 2,641.98 Increase/ (decrease) in provisions 284.73 (275.33) (Decrease)/ increase in other non-financial liabilities (5.94) 675.64 Cash generated from/ (used in) operating activities 23,938.25 (2,12,560.40) Interest received 1,42,812.94 1,27,945.60 Interest paid (60,581.81) (49,897.06) Income taxes paid (net of refunds) (4,863.96) (408.89) Net cash generated from / (used in) operating activities (A) 1,01,305.42 (1,34,920.75) (B) Cash flows from investing activities Purchase of property, plant and equipment (480.78) (479.02) Proceeds from sale of property, plant and equipment 1.04 2.25 Proceeds from fixed deposits 14,076.29 18,713.49 Investment in fixed deposits (4,904.46) (13,778.47) Proceeds from investments 19,130.71 5,176.80 Purchase of investments (48,805.73) (10,433.98) Proceeds from dividend from investments 12.50 - Purchase of intangible assets (14.20) (286.23) Purchase of intangible assets under development (71.46) (33.27) Net cash used in investing activities (B) (21,056.09) (1,118.43) (C) Cash flows from financing activities Proceeds from issue of equity shares (including premium) - 9.81 Proceeds from Issue of compulsorily convertible preference shares (including premium) - 26,621.19 Share issue expenses (net) - (485.61) Proceeds from debt securities (*) - 20,497.20 Repayment of debt securities (*) (19,002.83) (9,870.00) Proceeds from borrowings (other than debt securities) (*) 10,64,150.41 9,26,322.35 Repayment of borrowings (other than debt securities) (*) (11,75,446.33) (7,86,139.12) Proceeds from subordinated liabilities (*) 78.97 - Repayment of subordinated liabilities (*) - (2,415.17) Payment of interest on lease liabilities (66.70) (70.60) Payment of principal on lease liabilities (211.35) (190.88) Net cash (used in)/ generated from financing activities (C) (1,30,497.83) 1,74,279.17 Net increase/ (decrease) in cash and cash equivalents (A+B+C) (50,248.50) 38,239.99 Cash and cash equivalents as at the beginning of the year 93,896.05 55,656.06 Cash and cash equivalents as at the end of the year 43,647.55 93,896.05 Components of cash and cash equivalents: Cash on hand 11.25 24.84 Bank balances and deposits with banks 43,636.30 93,871.21 Cash and cash equivalents considered for cash flow 43,647.55 93,896.05 As per our report of even date attached 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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