| 152 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 12: Property, plant and equipment Particular Motor vehicle Furniture and fixtures Computer and accessories Office equipment Total Gross carrying value Balance as at March 31, 2024 21.45 475.43 1,120.70 427.70 2,045.28 Additions for the year - 118.01 215.39 147.38 480.78 Disposals for the year - 0.99 0.45 11.34 12.78 Balance as at March 31, 2025 21.45 592.45 1,335.64 563.74 2,513.28 Additions for the year - 6.50 486.47 287.87 780.84 Disposals for the year - 2.07 - 9.54 11.61 Balance as at March 31, 2026 21.45 596.88 1,822.11 842.07 3,282.51 Accumulated depreciation Up to March 31, 2024 2.66 216.18 806.36 267.60 1,292.80 Depreciation charge for the year 2.68 50.32 204.97 82.55 340.52 Adjustment on account of disposal - 0.91 0.07 10.76 11.74 Up to March 31, 2025 5.34 265.59 1,011.26 339.39 1,621.58 Depreciation charge for the year 2.68 58.62 268.42 262.39 592.11 Adjustment on account of disposal - 1.54 - 8.97 10.51 Up to March 31, 2026 8.02 322.67 1,279.68 592.81 2,203.18 Net carrying value Balance as at March 31, 2025 16.11 326.86 324.38 224.35 891.70 Balance as at March 31, 2026 13.43 274.21 542.43 249.26 1,079.33 Notes: 1. The Company has not revalued its property, plant and equipment during the current financial year. 2. Refer note 62 on contractual commitments for the acquisition of property, plant and equipment. 3. The Company does not own any immovable property in the form of land and building (refer note 63A). Note 13 : Other Intangible assets (including intangible assets under development) Particular Intangible assets Intangible assets under development Others* Gross carrying value Balance as at March 31, 2024 55.13 1,400.17 Additions for the year 71.46 111.29 Disposals for the year 97.09 - Balance as at March 31, 2025 29.50 1,511.46 Additions for the year 8.47 34.43 Disposals for the year 37.97 - Balance as at March 31, 2026 - 1,545.89 Accumulated amortisation Up to March 31, 2024 - 985.86 Amortisation charge for the year - 136.20 Adjustment on account of disposal - - Up to March 31, 2025 - 1,122.06 Amortisation charge for the year - 125.34 Adjustment on account of disposal - - Up to March 31, 2026 - 1,247.40 Net carrying value Balance as at March 31, 2025 29.50 389.40 Balance as at March 31, 2026 - 298.49 * Others represents computer software Note: 1. The Company has not revalued its intangible assets during the current and previous financial year. 2. Refer note 62 on contractual commitments for the acquisition of intangible asset
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