227 | 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 49: Disclosures on restructured assets pursuant to the RBI Master direction circular RBI/DoR/2023-24/106 DoR.FIN.REC.No.45/03.10.119/2023-24 * Excluding the figures of Standard Restructured Advances which do not attract higher provisioning or risk weight (if applicable). 1. The outstanding amount and number of borrowers are after considering recoveries made during the year 2. CDR and SME debt restructuring segments are nil. SL. No. Type of Restructuring As on March 31, 2025 As on March 31, 2024 Others Others Asset Classification Standard Sub Standard Doubtful Loss Total Standard Sub Standard Doubtful Loss Total Details 1 Restructured accounts at the beginning of the period (*) No. of borrowers - - - - - 93,034 - - - 93,034 Amount outstanding - - - - - 27,267.60 - - - 27,267.60 Provision thereon - - - - - 8,028.68 - - - 8,028.68 2 Fresh restructuring during the period No. of borrowers - - - - - - - - - - Amount outstanding - - - - - - - - - - Provision thereon - - - - - - - - - - 3 Upgradations to restructured standard category during the period No. of borrowers - - - - - - - - - - Amount outstanding - - - - - - - - - - Provision thereon - - - - - - - - - - 4 Restructured standard advances which cease to attract higher provisioning and / or additional risk weight at the end of the FY and hence need not be shown as restructured standard advances at the beginning of the next FY No. of borrowers - - - - - - - - - - Amount outstanding - - - - - - - - - - Provision thereon - - - - - - - - - - 5 Downgradations of restructured accounts during the period No. of borrowers - - - - - - 15,321 - - 15,321 Amount outstanding - - - - - - 3,769.21 - - 3,769.21 Provision thereon - - - - - - 3,769.21 - - 3,769.21 6 Write-offs of restructured accounts during the period No. of borrowers - - - - - 75,366 15,321 - - 90,687 Amount outstanding - - - - - 22,948.53 3,769.21 - - 26,717.74 Provision thereon - - - - - 22,948.53 3,769.21 - - 26,717.74 7 Restructured accounts at the end of the period (*) No. of borrowers - - - - - - - - - - Amount outstanding - - - - - - - - - - Provision thereon - - - - - - - - - -
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