| 204 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 43: Financial risk management (cont'd) B. Liquidity risk (cont'd) As at March 31, 2024 Particulars Less than 1 year 1-2 year 2-3 year More than 3 years Total Financial assets Non derivative financial assets Cash and cash equivalents 94,032.61 - - - 94,032.61 Other bank balances 16,753.76 11,002.15 3,131.84 4,681.16 35,568.91 Trade receivables 1,452.38 - - - 1,452.38 Loans 5,51,362.66 2,41,662.88 10,519.03 9,934.77 8,13,479.34 Investments (#) - - - 11,016.08 11,016.08 Other financial assets 3,261.05 212.95 184.96 460.99 4,119.95 Total undiscounted financial assets 6,66,862.46 2,52,877.98 13,835.83 26,093.00 9,59,669.27 Financial liabilities Non derivative financial liabilities Trade payables (other than micro enterprises and small enterprises) 2,781.95 - 27.66 0.20 2,809.81 Debt Securities 12,129.85 8,732.42 8,460.83 22,853.80 52,176.90 Borrowings other than debt securities 3,66,458.87 1,74,016.40 29,132.92 - 5,69,608.19 Subordinated liabilities 5,459.41 18,717.88 5,769.32 23,244.07 53,190.68 Other financial liabilities 10,631.76 128.36 85.05 396.26 11,241.43 Total undiscounted financial liabilities 3,97,461.84 2,01,595.06 43,475.78 46,494.33 6,89,027.01 Net undiscounted financial assets/ (liabilities) 2,69,400.62 51,282.92 (29,639.95) (20,401.33)2,70,642.26 (#) Investment includes security receipts, the cash flow of which is difficult to estimate hence classified as per the residual maturity allowed by RBI. C. Market risk a) Interest rate risk (i) Liabilities The Company’s policy is to minimise interest rate cash flow risk exposures on long-term financing. As at March 31, 2025, the Company is exposed to changes in market interest rates through debt securities, other borrowings and subordinated liabilities at variable interest rates.
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