| 128 Annual Report | 2025-2026 (b) In our opinion and according to the information and explanations given to us, there is no unspent amount under sub-section (5) of Section 135 of the Act pursuant to any ongoing project. Accordingly, clause 3(xx)(b) of the Order is not applicable. For B S R & Co. LLP Chartered Accountants Firm’s Registration No.:101248W/W-100022 Nitesh Shetty Partner Place: Kolkata Membership No.: 123493 Date: 21 May 2026 ICAI UDIN:26123493ILFLFN3942 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) Independent Auditor’s Report
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