| 186 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) Note 33: Other income Year ended March 31, 2025 Year ended March 31, 2024 Miscellaneous income 351.37 594.09 Total 351.37 594.09 Note 34: Finance costs (Measured at amortised cost) Year ended March 31, 2025 Year ended March 31, 2024 Interest on debt securities 3,323.18 3,791.37 Interest on borrowings (other than debt securities) 53,000.89 48,144.32 Interest on subordinated liabilities 5,527.49 5,763.59 Interest on leasing arrangements (Refer note 60) 79.40 70.61 Other interest expenses 1,264.88 1,453.37 Total 63,195.84 59,223.26 Note 35: Impairment on financial instruments Year ended March 31, 2025 On financial assets measured at fair value through profit & loss On financial instruments measured at amortised Cost Total Impairment loss allowance on loans (*) - 5,385.21 5,385.21 Impairment loss allowance on security receipts 2,344.00 - 2,344.00 Impairment loss allowance on investments 5.00 - 5.00 Bad debt written off (net of recoveries) (**) - 32,017.20 32,017.20 Total 2,349.00 37,402.41 39,751.41 Note 35: Impairment on financial instruments (cont'd) Year ended March 31, 2024 On financial assets measured at fair value through profit & loss On financial instruments measured at amortised Cost Total Impairment loss allowance on loans (*) - (11,908.10) (11,908.10) Impairment on security receipts 4,118.10 - 4,118.10 Impairment loss allowance on trade receivables - (147.44) (147.44) Bad debt written off (net of recoveries) (**) - 25,813.41 25,813.41 Total 4,118.10 13,757.87 17,875.97 (*) Impairment loss allowance on loans excludes impairment of ₹240.23 Lakhs (March 31, 2024: ₹334.43 lakhs) relating to interest on credit impaired assets, which is netted off from interest income in accordance with Ind AS 109 of Financial Instrument. (**) It includes insurance receivables written off amounting to ₹465.68 lakhs after netting off bad debt loan recoveries of ₹7,935.85 lakhs. (March 31, 2024: It includes insurance receivables written off amounting to ₹485.54 lakhs after netting off bad debt recoveries of ₹21,794.27 lakhs including consideration of ₹12,000.00 lakhs towards transfer of stressed assets).
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