| 196 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) As at March 31, 2024 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 - - 93,896.05 93,896.05 Other bank balances 5 - - 32,865.07 32,865.07 Trade receivables 6 - - 1,452.38 1,452.38 Loans 7 - - 6,61,573.79 6,61,573.79 Investments 8 9,011.08 5.00 - 9,016.08 Other financial assets 9 - - 3,389.88 3,389.88 Total 9,011.08 5.00 7,93,177.17 8,02,193.25 Financial liabilities: Trade payables (other than micro enterprises and small enterprises) 16 - - 2,809.81 2,809.81 Debt securities 17 - - 40,903.81 40,903.81 Borrowings (other than debt securities) 18 - - 5,20,796.16 5,20,796.16 Subordinated liabilities 19 - - 39,884.29 39,884.29 Others financial liabilities 22 - - 11,241.43 11,241.43 Total - - 6,15,635.50 6,15,635.50 (B) Fair value hierarchy Financial assets and financial liabilities are measured at fair value in the financial statements and are grouped into three levels of a fair value hierarchy. The three levels are defined based on the observability of significant inputs to the measurement, as follows: Level 1: Quoted prices (unadjusted) for identical instruments in an active market. Level 2: Directly (i.e. as prices) or indirectly (i.e. derived from prices) observable market inputs, other than Level 1 input; and Level 3: inputs that are not based on observable market data (unobservable inputs). (C) Financial assets and liabilities measured at fair value - recurring fair value measurements As at March 31, 2025 Particulars Level 1 Level 2 Level 3 Financial assets: Investments 36,334.60 - - Total 36,334.60 - - Note 42: Financial Instruments - fair value measurements (cont'd) (A) Financial assets and liabilities (cont'd)
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