| 132 Annual Report | 2025-2026 Financials Arohan Financial Services Limited Statement of Profit and Loss for the year ended March 31, 2026 (All amounts in ₹ lakhs unless otherwise stated) As per our report of even date attached For B S R & Co. LLP For and on behalf of the Board of Directors of Chartered Accountants Arohan Financial Services Limited Firm Registration No. 101248W/W-100022 Nitesh Shetty Manojkumar N Nambiar Anurag Agrawal Partner Managing Director Director Membership No 123493 (DIN: 03172919) (DIN: 02385780) Place : Kolkata Place : Kolkata Anirudh Singh G Thakur Milind R Nare Company Secretary and Deputy Chief Executive Officer Chief Compliance Officer and Chief Financial Officer Place: Kolkata Place: Kolkata Place: Kolkata Date: May 21, 2026 Date: May 21, 2026 Notes Year ended March 31, 2026 Year ended March 31, 2025 Revenue from operations Interest income 28 1,41,550.30 1,58,117.79 Dividend income 29 4.36 12.50 Fees and commission income 30 9,542.86 9,653.75 Net gain on fair value changes 31 1,030.45 - Net gain on derecognition of financial instruments under amortised cost category 32 2,322.37 1,167.91 Other operating income 33 37.49 222.75 Total revenue from operations 1,54,487.83 1,69,174.70 Other income 34 667.48 351.37 Total Income 1,55,155.31 1,69,526.07 Expenses Finance costs 35 52,459.40 63,195.84 Impairment on financial instruments 36 30,337.36 39,751.41 Employee benefits expenses 37 39,672.01 38,920.00 Depreciation and amortization 38 921.18 685.39 Other expenses 39 15,424.27 13,164.93 Total Expenses 1,38,814.22 1,55,717.57 Profit before tax 16,341.09 13,808.50 Income tax expenses: 41 - Current tax 3,195.30 5,031.72 - Deferred tax expense/ (credit) 912.52 (2,191.80) Total tax expenses 4,107.82 2,839.92 Net profit after tax for the year 12,233.27 10,968.58 Other comprehensive income Items that will not be reclassified to profit or loss (i) Remeasurement of post employment benefit obligations (4.39) (924.32) (ii) Income tax relating to above items 1.11 232.63 Other comprehensive income (3.28) (691.69) Total comprehensive income for the year 12,229.99 10,276.89 Earnings per equity share 42 Face value per share (₹) 10.00 10.00 Basic (₹) 8.02 7.20 Diluted (₹) 8.01 7.18 The accompanying annexures and notes are an integral part of the Financial Statement
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