167 | Annual Report | 2024-2025 Arohan Financial Services Limited Notes to financial statements for the year ended March 31, 2025 (Contd.) (All amounts in ` lakhs unless otherwise stated) Note 9: Other financial assets As at March 31, 2025 As at March 31, 2024 (Measured at amortised cost- unsecured considered good) Security deposits 371.48 306.27 Receivable on assigned loans 501.29 2,680.61 Insurance receivables 65.63 90.36 Others (*) 682.96 403.00 1,621.36 3,480.24 Less: Impairment loss allowance on insurance receivables (65.63) (90.36) Total 1,555.73 3,389.88 (*) includes ₹653.79 lakhs (March 31, 2024: ₹307.42) lakhs towards collection receivables from digital channel partners. Note 10: Current tax assets (net) As at March 31, 2025 As at March 31, 2024 Advance tax and TDS (net of provisions) 1,030.72 1,198.48 Total 1,030.72 1,198.48 Note 11: Deferred tax assets (net) As at March 31, 2025 As at March 31, 2024 Deferred tax assets for deductible temporary differences on: Impairment loss allowance on loan assets 4,907.38 3,552.03 Impairment loss allowance on investments 856.97 503.36 Provision for employee benefits 980.69 676.40 Financial assets measured at amortised cost 903.92 818.90 Provision for expense allowed for tax purpose on payment basis 357.71 357.65 Difference in written down value as per books and as per income tax act 25.35 35.97 Right of use asset 18.82 16.81 8,050.84 5,961.12 Deferred tax liabilities for taxable temporary differences on: Income for tax purpose on receipt basis 36.99 371.70 36.99 371.70 Deferred tax assets (net) 8,013.85 5,589.42
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