199 | 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 43: Financial risk management (cont'd) A. Credit risk (cont'd) Expected credit loss on trade receivables and other financial assets Trade receivables of ₹837.89 lakhs (March 31, 2024: ₹1,452.38 lakhs) primarily includes receivables against fees and commission income and are measured at amortised cost. These receivables are of short term in nature and there has been no impairment allowance on the same. Other financial asset as on March 31, 2025 of ₹1,621.36 lakhs (March 31, 2024: ₹3,480.24 lakhs) are measured at amortised cost and there has been no impairment allowance on the same except for Insurance receivables of ₹65.63 lakhs as on March 31, 2025 (March 31, 2024: ₹90.36 Lakhs). Expected credit loss on Investment The following table provides information about the exposure to credit risk and expected credit loss for investments Particulars Gross carrying amount Weighted average loss rate Loss allowance Whether credit impaired As at March 31, 2025 Current (not past due) 39,739.60 8.57% 3,405.00 No Upto 30 days overdue - - - NA More than 30 days and upto 60 days overdue - - - NA More than 60 days and upto 90 days overdue - - - NA More than 90 days overdue - - - NA As at March 31, 2024 Current (not past due) 11,016.08 18.16% 2,000.00 No Upto 30 days overdue - - - NA More than 30 days and upto 60 days overdue - - - NA More than 60 days and upto 90 days overdue - - - NA More than 90 days overdue - - - NA Loans measured at amortised cost The following table provides information about the exposure to credit risk and expected credit loss for loans Particulars Gross carrying amount Weighted average loss rate Loss allowance Whether credit impaired As at March 31, 2025 Current (not past due) 5,61,114.25 0.85% 4,778.84 No Upto 30 days overdue 4,658.81 17.84% 831.26 No More than 30 days and upto 60 days overdue 5,752.18 23.51% 1,352.36 No More than 60 days and upto 90 days overdue 5,491.83 41.24% 2,264.97 No More than 90 days overdue 16,412.88 83.42% 13,691.68 Yes As at March 31, 2024 Current (not past due) 6,61,085.22 0.56% 3,685.99 No Upto 30 days overdue 2,275.00 19.49% 443.36 No More than 30 days and upto 60 days overdue 2,225.72 27.99% 622.90 No More than 60 days and upto 90 days overdue 1,875.74 60.54% 1,135.64 No More than 90 days overdue 11,157.78 100.00% 11,157.78 Yes
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