| 154 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 15: Other non-financial assets Particulars As at March 31, 2026 As at March 31, 2025 Prepaid expenses 419.66 378.60 Advances to employees 74.59 100.49 Balances with government authorities 70.62 39.96 Advance against expenses 143.46 116.76 Others (*) 729.07 407.35 Total 1,437.40 1,043.16 (*) As at March 31 2026, an amount of ₹628.33 lakhs (March 31, 2025: ₹387.31 lakhs) stands paid as legal and professional service for draft red hearing prospectus (DRHP) filing which has been presented under others. Note 16: Trade payables Particulars As at March 31, 2026 As at March 31, 2025 Trade payables (i) Total outstanding dues of micro enterprises and small enterprises 2.30 - (ii) Total outstanding dues of creditors other than micro enterprises and small enterprises 3,464.44 2,751.52 Other payable Total outstanding dues of micro enterprises and small enterprises - - Total outstanding dues of creditors other than micro enterprises and small enterprises - - Total 3,466.74 2,751.52 Note 16.1: Dues to the micro enterprise and small enterprise Particulars As at March 31, 2026 As at March 31, 2025 (a) the principal amount and the interest due thereon (to be shown separately) remaining unpaid to any supplier at the end of each accounting year; 2.30 - (b) the amount of interest paid by the buyer in terms of section 16 of the Micro, Small and Medium Enterprises Development Act, 2006, along with the amount of the payment made to the supplier beyond the appointed day during each accounting year - - (c) the amount of interest due and payable for the period of delay in making payment (which has been paid but beyond the appointed day during the year) but without adding the interest specified under the Micro, Small and Medium Enterprises Development Act, 2006; - - (d) the amount of interest accrued and remaining unpaid at the end of each accounting year; and - - (e) the amount of further interest remaining due and payable even in the succeeding years, until such date when the interest dues above are actually paid to the small enterprise, for the purpose of disallowance of a deductible expenditure under section 23 of the Micro, Small and Medium Enterprises Development Act, 2006. - - Total 2.30 -
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