| 168 Annual Report | 2024-2025 Financials Arohan Financial Services Limited Notes to financial statements for the year ended March 31, 2025 (Contd.) (All amounts in ` lakhs unless otherwise stated) Movement in deferred tax assets for the year ended March 31, 2025 Particulars As at April 01, 2024 Statement of profit and loss Other comprehensive income As at March 31, 2025 Deferred tax assets for deductible temporary differences on: Impairment loss allowance on loan assets 3,552.03 1,355.35 - 4,907.38 Impairment loss allowance on investments 503.36 353.61 - 856.97 Provision for employee benefits 676.40 71.66 232.63 980.69 Financial assets measured at amortised cost 818.90 85.02 - 903.92 Provision for expense allowed for tax purpose on payment basis 357.65 0.06 - 357.71 Difference in written down value as per books and as per income tax act 35.97 (10.62) - 25.35 Right of use asset 16.81 2.01 - 18.82 5,961.12 1,857.09 232.63 8,050.84 Deferred tax liabilities for taxable temporary differences on: Income for tax purpose on receipt basis 371.70 (334.71) - 36.99 371.70 (334.71) - 36.99 Deferred tax assets (net) 5,589.42 2,191.80 232.63 8,013.85 Movement in deferred tax assets for the year ended March 31, 2024 Particulars As at April 01, 2023 Statement of profit and loss Other comprehensive income As at March 31, 2024 Deferred tax assets for deductible temporary differences on: Impairment loss allowance on loan assets 6,586.17 (3,034.14) - 3,552.03 Impairment loss allowance on investments - 503.36 - 503.36 Provision for employee benefits 621.20 (69.29) 124.49 676.40 Financial assets measured at amortised cost 539.78 279.12 - 818.90 Provision for expense allowed for tax purpose on payment basis 27.15 330.50 - 357.65 Difference in written down value as per books and as per income tax act 32.19 3.78 - 35.97 Unabsorbed tax loss 4,327.71 (4,327.71) - - Right of use asset 13.92 2.89 - 16.81 12,148.12 (6,311.49) 124.49 5,961.12 Deferred tax liabilities for taxable temporary differences on: Income for tax purpose on receipt basis 301.21 70.49 - 371.70 301.21 70.49 - 371.70 Deferred tax assets (net) 11,846.91 (6,381.98) 124.49 5,589.42
RkJQdWJsaXNoZXIy NTE5NzY=