| 160 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 22: Other financial liabilities Particulars As at March 31, 2026 As at March 31, 2025 (Measured at amortised cost) Payable towards assignment transactions (*) 2,681.46 2,963.98 Employees dues 3,573.25 3,223.30 Lease liabilities (refer note 61) 714.89 675.41 Other payables (**) 483.38 475.45 Total 7,452.98 7,338.14 (*) Includes payable from related party of ₹1.79 lakhs (March 31, 2025: ₹0.7 Lakhs) as on March 31, 2026 (Refer note 48). (**) Includes payable to insurance partners ₹281.99 lakhs for March 31, 2026 (March 31, 2025: ₹326.14 Lakhs). Note 23: Provisions Particulars As at March 31, 2026 As at March 31, 2025 Provision for employees benefits: Provision for gratuity 2,701.85 2,239.46 Provision for compensated absences 1,565.30 1,657.19 Total 4,267.15 3,896.65 Refer note 40 on employee benefits Note 24: Other non-financial liabilities Particulars As at March 31, 2026 As at March 31, 2025 Statutory dues 986.37 939.65 Advance from customers 25.00 569.63 Others 55.33 230.05 Total 1,066.70 1,739.33
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