113 | Annual Report | 2025-2026 CERTIFICATE ON CORPORATE GOVERNANCE To, The Members Arohan Financial Services Limited PTI Building, 4th Floor, DP 9, Sector 5, Salt Lake, Parganas North, Kolkata 700 091, West Bengal, India We have examined the compliance of the conditions of Corporate Governance by Arohan Financial Services Limited (‘the Company’). The Company being a debt listed entity and has filed a Draft Red Herring Prospectus dated May 15, 2026, and falling within the purview of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“Listing Regulations”) complies with the corporate governance requirements specified in regulation 17 to 27 and clauses (b) to (i) of sub-regulation (2) of regulation 46 of the Listing Regulations, as amended from time to time, to the extent applicable We have obtained all the information and explanations which to the best of our knowledge and belief were necessary for the purpose of certifications. The compliance of conditions of Corporate Governance is the responsibility of the management. Our examination was limited to procedures and implementations thereof, adopted by the Company for ensuring the compliance of the conditions of the Corporate Governance. It is neither an audit nor an expression of opinion on the financial statements of the Company. In our opinion and to the best of our information and according to the explanations given to us, and the representations made by the Directors and the management, we certify that the Company has complied with the conditions of Corporate Governance as stipulated in the above-mentioned Listing Regulations to the extent applicable. We further state that such compliance is neither an assurance as to the future viability of the Company nor the efficiency or effectiveness with which the Management has conducted the affairs of the Company. Place: Kolkata Date: 03/07/2026 Peer Review Certificate No. 2042/2022 For Prateek Kohli & Associates UDIN: F011511H000741900 Company Secretaries Sd/- Prateek Kohli Partner C.P. - 16457
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