153 | 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) Ageing schedule of intangible assets under development As at March 31, 2026 Particulars Amount in CWIP for a period of Total Less than 1 year 1-2 years 2-3 years More than 3 years Projects in progress (*) - - - - - Projects temporarily suspended - - - - - Total - - - - - As at March 31, 2025 Particulars Amount in CWIP for a period of Total Less than 1 year 1-2 years 2-3 years More than 3 years Projects in progress (*) 21.18 8.32 - - 29.50 Projects temporarily suspended - - - - - Total 21.18 8.32 - - 29.50 (*) There are no continuing projects where completion date are overdue or cost of project exceeds as compared to original plan Note 14: Right of use assets Particulars Right of use assets Gross carrying value Balance as at March 31, 2024 1,519.56 Additions for the year 91.14 Disposals for the year 36.89 Balance as at March 31, 2025 1,573.81 Additions for the year 241.11 Disposals for the year 55.12 Balance as at March 31, 2026 1,759.80 Accumulated depreciation Up to March 31, 2024 782.92 Depreciation for the year 208.67 Adjustment on account of disposal 18.44 Up to March 31, 2025 973.15 Depreciation for the year 203.73 Adjustment on account of disposal 43.18 Up to March 31, 2026 1,133.70 Net carrying value Balance as at March 31, 2025 600.66 Balance as at March 31, 2026 626.10 Note: The Company has not revalued its right-of-use assets during the current and previous financial year. Refer note 61 for disclosures pertaining to Ind AS 116 - Leases Note 13 : Other Intangible assets (including intangible assets under development) (cont’d)
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