| 232 Annual Report | 2024-2025 Financials Note 53: Disclosures related to asset liability management (ALM) pursuant to the RBI Master direction circular RBI/DoR/2023-24/106 DoR. FIN.REC.No.45/03.10.119/2023-24 The company has adopted the liquidity risk framework as required under RBI regulation. The Board of Directors have delegated responsibility of balance sheet liquidity risk management to the asset liability committee (ALCO). ALCO reviews asset liability mismatches (ALM) and ensures that there are no excessive concentration of either assets or liability side of the balance sheet. Liquidity risk is managed in accordance with ALM policy. The same is reviewed periodically to incorporate regulatory changes, economic scenario and business requirements of the company. Maturity pattern of assets and liability as on March 31, 2025 Particulars 1 to 7 days 8 to 14 days 15 to 30/31 days 1 to 2 months 2 to 3 months 3 to 6 months 6 months to 1 year Over 1 year and upto 3 years Over 3 year and upto 5 years Over 5 years Total Deposits 5,348.32 11,271.87 20,828.34 398.02 153.36 2,895.98 7,936.56 7,305.62 218.33 27.65 56,384.05 Advances (Micro Finance Portfolio) 11,544.43 18,471.10 16,162.21 36,508.66 35,723.25 1,00,010.60 1,62,972.42 1,38,140.81 3,090.21 - 5,22,623.69 Advances (Other than Micro Finance) 856.57 1,370.51 1,199.20 3,221.68 3,219.48 9,349.52 15,147.66 13,514.22 8.31 - 47,887.15 Investments - - - 14,902.29 - 3,046.40 - 17,408.70 977.21 - 36,334.60 Borrowings 6,712.52 5,994.28 25,386.34 26,228.67 35,453.21 84,344.30 1,21,042.25 1,65,178.80 - - 4,70,340.37 Foreign Currency assets - - - - - - - - - - - Foreign Currency liabilities - - - - - - - - - - - Maturity pattern of assets and liability as on March 31, 2024 Particulars 1 to 7 days 8 to 14 days 15 to 30/31 days 1 to 2 months 2 to 3 months 3 to 6 months 6 months to 1 year Over 1 year and upto 3 years Over 3 year and upto 5 years Over 5 years Total Deposits 16,491.68 12,756.61 27,811.25 5,461.48 364.07 2,215.80 8,645.42 12,777.49 3,819.61 25.80 90,369.21 Advances (Micro Finance Portfolio) 11,522.43 18,435.89 16,131.40 37,945.41 37,321.58 1,09,843.61 1,98,792.68 2,10,683.91 - - 6,40,676.91 Advances (Other than Micro Finance) 279.02 446.43 390.62 1,002.08 1,010.61 2,973.06 5,680.02 9,115.04 - - 20,896.88 Investments - - - - - - - - 9,011.08 5.00 9,016.08 Borrowings 1,968.68 3,605.55 22,143.37 30,400.36 35,022.44 93,607.12 1,51,562.78 2,18,891.36 44,382.60 - 6,01,584.26 Foreign Currency assets - - - - - - - - - - - Foreign Currency liabilities - - - - - - - - - - - Notes: 1. The above information has been considered as per the Asset Liability Management (ALM) Report compiled by the management and reviewed by the ALM Committee. Arohan Financial Services Limited Notes to financial statements for the year ended March 31, 2025 (Contd.) (All amounts in ` lakhs unless otherwise stated)
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