133 | Annual Report | 2025-2026 Arohan Financial Services Limited Statement of change in equity for the year ended March 31, 2026 (All amounts in ₹ lakhs unless otherwise stated) This is the statement of changes in equity referred to in our report of even date 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 (a) Equity share capital (Refer note 25) Particulars As at March 31, 2026 As at March 31, 2025 Balance at the beginning of the year 15,891.23 15,741.23 Changes in equity share capital during the year 50.00 150.00 Balance at the end of the year 15,941.23 15,891.23 (b) Other equity (Refer note 26) Particulars Reserves and Surplus Total other equity Securities premium Statutory reserves Retained earnings General reserve Share option outstanding account Treasury shares Balance as at March 31, 2024 1,20,226.78 15,715.55 45,670.93 80.27 1,940.55 (7,899.62) 1,75,734.46 Total comprehensive income for the year: Profit for the year (net of taxes) - - 10,968.58 - - - 10,968.58 Other comprehensive income (net of taxes) - - (691.69) - - - (691.69) Transactions with owners of the Company: Share based payments to employees - - - - 760.25 - 760.25 Issue of equity shares to ESOP trust 2,075.25 - - - - (2,225.25) (150.00) Transfer to statutory reserve (*) - 2,193.72 (2,193.72) - - - - Balance as at March 31, 2025 1,22,302.03 17,909.27 53,754.10 80.27 2,700.80 (10,124.87) 1,86,621.60 Total comprehensive income for the year: Profit for the year (net of taxes) - - 12,233.27 - - - 12,233.27 Other comprehensive income (net of taxes) - - (3.28) - - - (3.28) Transactions with owners of the Company: Share based payments to employees - - - - 1,034.98 - 1,034.98 Issue of equity shares to ESOP trust 691.75 - - - - (741.75) (50.00) Transfer to statutory reserve (*) - 2,446.65 (2,446.65) - - - - Balance as at March 31, 2026 1,22,993.78 20,355.92 63,537.44 80.27 3,735.78 (10,866.62) 1,99,836.57 (*) The Company has transferred 20% of profits after tax to Statutory reserve pursuant to Section 45-IC of the Reserve Bank of India Act, 1934.
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