151 | 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) Movement in deferred tax assets for the year ended March 31, 2026 Particulars As at April 01, 2025 Statement of profit and loss Other comprehensive income As at March 31, 2026 Deferred tax assets for deductible temporary differences on: Impairment loss allowance on loan assets 4,907.38 (1,105.21) - 3,802.17 Impairment loss allowance on investments 856.97 (251.23) - 605.74 Provision for employee benefits 980.69 92.14 1.11 1,073.94 Financial assets measured at amortised cost 903.92 518.95 - 1,422.87 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 25.35 46.80 - 72.15 Right of use asset 18.82 (6.83) - 11.99 8,050.84 (705.38) 1.11 7,346.57 Deferred tax liabilities for taxable temporary differences on: Fair valuation of financial instruments through profit and loss - 13.42 - 13.42 Income on realisation basis 36.99 193.72 - 230.71 36.99 207.14 - 244.13 Deferred tax assets (net) 8,013.85 (912.52) 1.11 7,102.44 Movement in deferred tax assets for the year ended March 31, 2025 Particulars As at April 01, 2024 Statement of profit and loss Other comprehensive income As at March 31, 2025 Deferred tax assets for deductible temporary differences on: Impairment loss allowance on loan assets 3,552.03 1,355.35 - 4,907.38 Impairment loss allowance on investments 503.36 353.61 - 856.97 Provision for employee benefits 676.40 71.66 232.63 980.69 Financial assets measured at amortised cost 818.90 85.02 - 903.92 Provision for expense allowed for tax purpose on payment basis 357.65 0.06 - 357.71 Difference in written down value as per books and as per income tax act 35.97 (10.62) - 25.35 Right of use asset 16.81 2.01 - 18.82 5,961.12 1,857.09 232.63 8,050.84 Deferred tax liabilities for taxable temporary differences on: Income on realisation basis 371.70 (334.71) - 36.99 371.70 (334.71) - 36.99 Deferred tax assets (net) 5,589.42 2,191.80 232.63 8,013.85 Note 11: Deferred tax assets (net) (cont’d)
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