| 148 Annual Report | 2025-2026 Financials 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 7: Loans (at amortised cost) Particulars As at March 31, 2026 As at March 31, 2025 Term loans Secured loans (*) 62,704.30 35,288.19 Unsecured loans 6,55,762.18 5,58,141.76 Gross loans 7,18,466.48 5,93,429.95 Less: Impairment loss allowance (#) (17,767.76) (22,919.11) Net loans 7,00,698.72 5,70,510.84 (i) Secured by tangible assets (*) 62,704.30 35,288.19 (ii) Secured by intangible assets - - (iii) Covered by Government guarantees (**) 4,44,681.19 - (iv) Unsecured 2,11,080.99 5,58,141.76 Gross loans 7,18,466.48 5,93,429.95 Less: Impairment loss allowance (#) (17,767.76) (22,919.11) Net loans 7,00,698.72 5,70,510.84 Loans in India (i) Public sector - - (ii) Others 7,18,466.48 5,93,429.95 Gross loans 7,18,466.48 5,93,429.95 Less: Impairment loss allowance (#) (17,767.76) (22,919.11) Net loans 7,00,698.72 5,70,510.84 (*) Note: 1. Represents maximum exposure to credit risk at the end of the year without taking account of any collateral held or other credit enhancements. 2. Secured against standard book debts except for a loan against which security is credit-impaired amounting to nil as at March 31, 2026 (March 31, 2025: ₹21.47 lakhs which are fully provided) which is fully written off. 3. No significant changes in the quality of above collateral. 4. There is no unrecognised loss allowance because of the collateral. (**) Expense incurred of ₹1,823.45 lakhs (March 31, 2025: nil) towards credit guarantee for micro units (CGFMU) scheme during the year is presented under “insurance” within other expenses. (#) Impairment loss allowance includes management overlay of ₹764.43 lakhs as on March 31, 2026 (March 31, 2025: ₹4,634.78 lakhs). Business model reflects that “The Company monitors financial assets measured at amortised cost that are derecognised prior to their maturity to understand the reason for their disposal and whether the reasons are consistent with the objective of the business for which the asset were held. Monitoring is part of the Company’s continuous assessment of whether the business model for which the remaining financial assets are held continues to be appropriate and if it is not appropriate whether there has been a change in business model and accordingly prospective change to the classification of those assets are made.” The Company has not advanced any loans to the promoters, directors, Key Managerial personnel (KMPs) and the related parties either severally or jointly with any other person (refer note 63B).
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