| 150 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 9: Other financial assets Particulars As at March 31, 2026 As at March 31, 2025 (Measured at amortised cost- unsecured considered good) Security deposits 343.30 371.48 Receivable on assigned loans (*) 1,388.52 501.29 Insurance receivables - 65.63 Others (**) 509.21 682.96 2,241.03 1,621.36 Less: Impairment loss allowance on insurance receivables - (65.63) Total 2,241.03 1,555.73 (*) includes ₹0.38 lakhs (March 31, 2025: ₹0.10 lakhs) towards receivable on assigned loans from related party (refer note 48). (**) includes ₹484.84 lakhs (March 31, 2025: ₹653.79 lakhs) towards collection receivables from digital channel partners. Note 10: Current tax assets (net) Particulars As at March 31, 2026 As at March 31, 2025 Advance tax and TDS (net of provisions) 1,307.09 1,030.72 Total 1,307.09 1,030.72 Note 11: Deferred tax assets (net) Particulars As at March 31, 2026 As at March 31, 2025 Deferred tax assets for deductible temporary differences on: Impairment loss allowance on loan assets 3,802.17 4,907.38 Impairment loss allowance on investments 605.74 856.97 Provision for employee benefits 1,073.94 980.69 Financial assets measured at amortised cost 1,422.87 903.92 Provision for expense allowed for tax purpose on payment basis 357.71 357.71 Difference in written down value as per books and as per income tax act 72.15 25.35 Right of use asset 11.99 18.82 7,346.57 8,050.84 Deferred tax liabilities for taxable temporary differences on: Fair valuation of financial instruments through profit and loss 13.42 - Income on realisation basis 230.71 36.99 244.13 36.99 Deferred tax assets (net) 7,102.44 8,013.85
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