Arohan Annual Report 2024-25

| 226 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 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) Assets side (cont'd) (6) Borrower group-wise classification of assets financed as in (2) and (3) Particulars Net of provision as at March 31, 2025 Category Secured Unsecured Total 1. Related parties (a) Subsidiaries - - - (b) Companies in the same group - - - (c) Other related parties - - - 2. Other than related parties 34,955.94 5,35,554.90 5,70,510.84 Total 34,955.94 5,35,554.90 5,70,510.84 Particulars Net of provision as at March 31, 2024 Category Secured Unsecured Total 1. Related parties (a) Subsidiaries - - - (b) Companies in the same group - - - (c) Other related parties - - - 2. Other than related parties 19,567.91 6,42,005.88 6,61,573.79 Total 19,567.91 6,42,005.88 6,61,573.79 (7) Investor group-wise classification of all investments (current and long term) in shares and securities (both quoted and unquoted) Particulars As at March 31, 2025 As at March 31, 2024 Market value / Breakup or fair value or NAV Book value (net of provisions) Market value / Breakup or fair value or NAV Book value (net of provisions) Category 1. Related parties - - - - 2. Other than related parties 39,235.85 36,334.60 11,016.08 9,016.08 Total 39,235.85 36,334.60 11,016.08 9,016.08 (8) Other information Particulars As at March 31, 2025 As at March 31, 2024 (i) Gross non-performing assets (a) Related parties - - (b) Other than related parties 16,929.66 11,362.25 (ii) Net non-performing assets (a) Related parties - - (b) Other than related parties 3,098.51 - (iii) Assets acquired on satisfaction of debt - -

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