195 | 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 41: Earning per equity share (EPS) Year ended March 31, 2025 Year ended March 31, 2024 Net profit attributable to equity shareholders 10,968.58 31,382.17 Nominal value of equity share (₹) 10.00 10.00 Number of equity shares (Refer note 25A) 15,74,12,320 12,11,77,303.00 Less: impact of treasury shares 49,68,112 42,98,115.00 Add: Weighted average number of fresh equity share - 9,70,902.00 Weighted average number of equity shares for basic earning per share 15,24,44,208 11,78,50,090 Add: Diluting effect of potential equity shares issued as employee stock options 2,82,371 2,38,523 Weighted average number of equity shares for diluted earning per share 15,27,26,579 11,80,88,613 Earnings per share - Basic earnings per share (₹) 7.20 26.62 - Diluted earnings per share (₹) 7.18 26.57 Note 42: Financial Instruments - fair value measurements (A) Financial assets and liabilities The following tables shows the carrying amount of the financial assets and financial liabilities As at March 31, 2025 Particulars Note At fair value through profit and loss At fair value through other comprehensive income At amortised Cost Total Financial assets: Cash and cash equivalents 4 - - 43,647.55 43,647.55 Other bank balances 5 - - 23,693.24 23,693.24 Trade receivables 6 - - 837.89 837.89 Loans 7 - - 5,70,510.84 5,70,510.84 Investments 8 1,881.20 - 34,453.40 36,334.60 Other financial assets 9 - - 1,555.73 1,555.73 Total 1,881.20 - 6,74,698.65 6,76,579.85 Financial liabilities: Trade payables (other than micro enterprises and small enterprises) 16 - - 2,751.52 2,751.52 Debt securities 17 - - 21,303.69 21,303.69 Borrowings (other than debt securities) 18 - - 4,09,070.54 4,09,070.54 Subordinated liabilities 19 - - 39,966.14 39,966.14 Others financial liabilities 22 - - 7,338.14 7,338.14 Total - - 4,80,430.03 4,80,430.03
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