| 122 Annual Report | 2025-2026 f. Based on our examination which included test checks, the Company has used accounting softwares for maintaining its books of account, which have a feature of recording audit trail (edit log) facility and the same has operated throughout the year for all relevant transactions recorded in the respective softwares except that the audit trail (edit log) facility is not available in the system for more than 99 changes, for every master data for the accounting software used for maintaining the general ledger. The number of changes during the year are less than 99. Further, where audit trail (edit log) facility was enabled and operated for the respective accounting softwares, we did not come across any instance of audit trail feature being tampered with. Additionally, where audit trail (edit log) facility was enabled and operated in the previous years, the audit trail has been preserved by the Company as per the statutory requirements for record retention. C. With respect to the matter to be included in the Auditor’s Report under Section 197(16) of the Act: We draw attention to Note 48D to the financial statements for the year ended March 31, 2026 according to which the managerial remuneration paid / payable to the Other directors of the Company (amounting to INR 383.00 lakhs) for the financial year exceeds the prescribed limits under Section 197 read with Schedule V to the Companies Act, 2013 by INR 212.43 lakhs. As per the provisions of the Act, the excess remuneration is subject to approval of the shareholders which the Company proposes to obtain in the forthcoming Annual general Meeting. The Ministry of Corporate Affairs has not prescribed other details under Section 197(16) which are required to be commented upon by us. For B S R & Co. LLP Chartered Accountants Firm’s Registration No.:101248W/W-100022 Nitesh Shetty Partner Membership No.: 123493 ICAI UDIN:26123493ILFLFN3942 Place: Kolkata Date: 21 May 2026 Arohan Financial Services Limited Independent Auditor’s Report of even date on the financial statements of Arohan Financial Services Limited for the year ended March 31, 2026 (cont’d) Independent Auditor’s Report
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