187 | Annual Report | 2024-2025 Note 36: Employee benefits expenses Year ended March 31, 2025 Year ended March 31, 2024 Salaries and wages 34,040.07 28,465.65 Contribution to provident and other funds (Refer note 39) 3,486.21 2,862.67 Share based payments to employees (Refer note 27) 760.25 515.76 Staff welfare expenses 633.47 627.87 Total 38,920.00 32,471.95 Note 37: Depreciation and amortization Year ended March 31, 2025 Year ended March 31, 2024 Depreciation on property, plant and equipment 340.52 255.09 Depreciation on right of use assets 208.67 204.07 Amortisation of intangible assets 136.20 109.18 Total 685.39 568.34 Note 38: Other expenses Year ended March 31, 2025 Year ended March 31, 2024 Rent (Refer note 60) 1,933.51 1,558.83 Repairs and maintenance 1,469.94 1,185.75 Insurance 850.55 666.40 Power and fuel 216.27 193.14 Rates and taxes 56.42 1,353.28 Office expenses 366.01 282.60 Membership and subscription 100.75 74.88 Office maintenance 557.17 460.94 Printing and stationery 249.46 284.46 Legal and professional expenses 2,031.02 1,787.35 Director's commission (Refer note 47) 372.23 223.45 Recruitment and induction expenses 342.71 300.34 Communication expenses 116.60 139.36 Travelling and conveyance 3,890.46 3,366.45 Payment to auditors [Refer note (a) below] 161.54 117.43 Corporate social responsibility expenses (Refer note 58) 390.22 - Miscellaneous expenses 60.07 85.84 Total 13,164.93 12,080.50 Note (a) Payments to auditors (excluding applicable taxes) Statutory audit including limited reviews 140.00 85.00 Tax audit (other than statutory auditors) 1.77 1.76 In other capacity Other services (*) 1.00 27.13 Reimbursement of expenses 18.77 3.54 Total 161.54 117.43 (*) During the year ended March 31, 2025, an amount of ₹114.76 lakhs (March 31, 2024: nil) has been paid as statutory auditor's professional services for draft red hearing prospectus (DRHP) filing which has been presented under other non financial assets. Arohan Financial Services Limited Notes to financial statements for the year ended March 31, 2025 (Contd.) (All amounts in ` lakhs unless otherwise stated)
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