| 124 Annual Report | 2025-2026 Arohan Financial Services Limited Annexure A to the Independent Auditor’s Report on the Financial Statements of Arohan Financial Services Limited for the year ended 31 March 2026 (cont’d) (Referred to in paragraph 1 under ‘Report on Other Legal and Regulatory Requirements’ section of our report of even date) (cont’d) us and based on the audit procedures conducted by us, in our opinion the investments made during the year and the terms and conditions of the grant of loans provided during the year are not prejudicial to the interest of the Company. Further the Company, has not provided any guarantee or security or advances in the nature of loans to companies, firms, limited liability partnership or other parties during the year. (c) According to the information and explanations given to us and on the basis of our examination of the records of the Company, in the case of loans given, in our opinion the repayment of principal and payment of interest has been stipulated and the receipts have been regular except for the following: (d) According to the information and explanations given to us and on the basis of our examination of the records of the Company, there is no overdue amount for more than ninety days in respect of loans (and advance in the nature of loan) given except an amount of Rs. 3,724.28 lakhs (principal amount) and Rs 778.44 lakhs (interest amount) overdue for more than ninety days as at 31 March 2026. In our opinion, reasonable steps have been taken by the Company for recovery of the principal and interest. Further, the Company has not given any advance in the nature of loan to any party during the year. (e) According to the information and explanations given to us and on the basis of our examination of the records of the Company, the Company’s principal business is to give loans. Accordingly, clause 3(iii)(e) of the Order is not applicable. (f) According to the information and explanations given to us and on the basis of our examination of the records of the Company, the Company has not granted any loans or advances in the nature of loans either repayable on demand or without specifying any terms or period of repayment. Further, the Company has not given any advance in the nature of loan to any party during the year. (iv) According to the information and explanations given to us and on the basis of our examination of the records of the Company, the Company has neither given any loans, or provided any guarantee or security nor made any investments as specified under section 185 and 186 of the Companies Act, 2013 (the ‘Act’). Accordingly, clause 3(iv) of the Order is not applicable. (v) The Company has not accepted any deposits or amounts which are deemed to be deposits from the public. Accordingly, clause 3(v) of the Order is not applicable. (vi) According to the information and explanations given to us, the Central Government has not prescribed the maintenance of cost records under Section 148(1) of the Act for the products manufactured by it (and/or services provided by it). Accordingly, clause 3(vi) of the Order is not applicable. Counts of loans Amount (Rs. in lakhs) Due Date Extent of delay # Remarks, if any 10,438 3,384 Various due dates 1 to 30 days - 8772 1,759 Various due dates 31 to 60 days - 8,722 1,819 Various due dates 61 to 90 days - 64,725 7,726 Various due dates 91 days and above - # Extent of delay is based on days past due status of loans as on 31 March 2026. Having regard to the nature of Company’s business and the volume of information involved, it is not practicable to furnish the item-wise listing of loan assets where delinquencies in the repayment of principal and interest have been identified. Further, the Company has not given any advance in the nature of loan to any party during the year. Independent Auditor’s Report
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