219 | Annual Report | 2024-2025 viii) Additional Disclosures A) Provisions and Contingencies Break up of 'provisions and contingencies' shown under the head expenditure in Statement of Profit and Loss As at March 31, 2025 As at March 31, 2024 Provision towards standard assets 3,181.27 (9,473.13) Provision towards non performing assets (*) 2,228.67 (2,440.21) Provision towards investments 1,405.00 2,000.00 Provision made towards Income tax (including for earlier years and deferred tax) 2,839.92 9,861.13 Other provisions and contingencies (employee benefits) 1,209.05 219.31 (*) Does not include provision on accrued NPA interest as the same is netted off in income. B) Draw Down from Reserves There have been no instances of draw down from reserves by the Company during the current and previous year. C) Concentration of Advances, Exposures and NPAs Particulars As at March 31, 2025 As at March 31, 2024 a) Concentration of Advances Total Advances to twenty largest borrowers 32,365.90 19,863.44 Percentage of advances to twenty largest borrowers to total advances 5.41% 2.90% b) Concentration of Exposures Total exposure to twenty largest borrowers/ customers 32,565.90 21,363.44 Percentage of exposures to twenty largest borrowers/ customers to total exposure 5.44% 3.12% c) Concentration of NPAs Total exposure to top four NPA accounts 36.45 31.88 Arohan Financial Services Limited Notes to financial statements for the year ended March 31, 2025 (Contd.) (All amounts in ` lakhs unless otherwise stated) Note 48: Disclosures pursuant to the RBI Master direction circular RBI/DoR/2023-24/106 DoR.FIN. REC.No.45/03.10.119/2023-24 (cont'd)
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