147 | Annual Report | 2025-2026 Arohan Financial Services Limited Notes to financial statements for the year ended March 31, 2026 (cont’d) (All amounts in ₹ lakhs unless otherwise stated) Note 6: Trade receivables (at amortised cost) Particulars As at March 31, 2026 As at March 31, 2025 (unsecured) (i) Undisputed trade receivables – considered good (#) 127.60 46.57 (ii) Undisputed trade receivables – which have significant increase in credit risk - - (iii) Undisputed trade receivables – credit impaired - - (iv) Disputed trade receivables – considered good - - (v) Disputed trade receivables – which have significant increase in credit risk - - (vi) Disputed trade receivables – credit impaired - - (vii) Unbilled receivables 1,225.66 791.32 Total 1,353.26 837.89 (#) Outstanding are from the due date of payment. Where no due date of payment are specified in that case, the ageing is done from the transaction date. No trade receivables are due from directors or other officers of the Company either severally or jointly with any other person. Nor any trade receivable are due from firms or private companies respectively in which any director is a partner, a director or a member (refer note 63B). Ageing of trade receivables As at March 31, 2026 Particulars Unbilled Not yet due Less than 6 months 6 months -1 year 1-2 years More than 3 years Total (i) Undisputed trade receivables – considered good (#) - 123.01 4.02 0.57 - - 127.60 (ii) Undisputed trade receivables – which have significant increase in credit risk - - - - - - - (iii) Undisputed trade receivables – credit impaired - - - - - - - (iv) Disputed trade receivables – considered good - - - - - - - (v) Disputed trade receivables – which have significant increase in credit risk - - - - - - - (vi) Disputed trade receivables – credit impaired - - - - - - - (vii) Unbilled receivables 1,225.66 - 1,225.66 Total 1,225.66 123.01 4.02 0.57 - - 1,353.26 (#) Outstanding are from the due date of payment. Where no due date of payment are specified in that case, the ageing is done from the transaction date. As at March 31, 2025 Particulars Unbilled Not yet due Less than 6 months 6 months -1 year 1-2 years More than 3 years Total (i) Undisputed trade receivables – considered good (#) - 42.83 3.74 - - - 46.57 (ii) Undisputed trade receivables – which have significant increase in credit risk - - - - - - - (iii) Undisputed trade receivables – credit impaired - - - - - - - (iv) Disputed trade receivables – considered good - - - - - - - (v) Disputed trade receivables – which have significant increase in credit risk - - - - - - - (vi) Disputed trade receivables – credit impaired - - - - - - - (vii) Unbilled receivables 791.32 - 791.32 Total 791.32 42.83 3.74 - - - 837.89 (#) Outstanding are from the due date of payment. Where no due date of payment are specified in that case, the ageing is done from the transaction date.
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