161 | Annual Report | 2025-2026 Note 25: Share capital Particulars As at March 31, 2026 As at March 31, 2025 Number Amount Number Amount Authorised share capital a. Equity shares of ₹ 10 each At the beginning of the year 27,50,00,000 27,500.00 19,50,00,000 19,500.00 Additions during the year - 8,00,00,000 8,000.00 Balance at the end of the year 27,50,00,000 27,500.00 27,50,00,000 27,500.00 b. Compulsorily convertible preference shares of ₹ 10 each At the beginning of the year - - 8,00,00,000 8,000.00 Deletion during the year - - (8,00,00,000) -8,000.00 Balance at the end of the year - - - - Equity share capital Particulars As at March 31, 2026 As at March 31, 2025 Number Amount Number Amount Issued, subscribed and fully paid up equity shares Equity shares of ₹ 10 each At the beginning of the year 15,89,12,320 15,891.23 15,74,12,320 15,741.23 Additions during the year [Refer note (a) below] 5,00,000 50.00 15,00,000 150.00 Balance at the end of the year 15,94,12,320 15,941.23 15,89,12,320 15,891.23 (a) Reconciliation of number of equity shares issued to ESOP Trust outstanding at the beginning and at the end of the year Particulars As at March 31, 2026 As at March 31, 2025 Number Amount Number Amount Balance at the beginning of the year 64,68,112 4,958.64 49,68,112 2,733.39 Add: Equity shares issued to ESOP trust (*) 5,00,000 741.75 15,00,000 2,225.25 Less: Equity shares allotted to employees during the year - - - - Outstanding at the end of the year 69,68,112 5,700.39 64,68,112 4,958.64 (*) During the year ended March 31, 2026, the Company has issued 5,00,000 [March 31, 2025: 15,00,000 equity shares of ₹10.00 each under the Arohan ESOP plan 2021 (grant 2024)] equity shares of ₹10.00 each under the Arohan ESOP plan 2021 (grant 2025) aggregating to ₹741.75 lakhs (March 31, 2025: ₹2,225.25 lakhs) including premium. (b) Terms and rights attached to equity shares: The Company has only one class of equity shares having a par value of ₹10 per share. Each holder of equity shares is entitled to one vote per share. The Company declares and pays dividend in Indian rupees, if any. The dividend proposed by the Board of Directors is subject to the approval of the shareholders in the ensuing general meeting. During the financial year the Company has not proposed/ declared any dividend on equity shares. In the event of liquidation of the Company, the holders of equity shares will be entitled to receive remaining assets of the Company, after distribution of all preferential amounts. The distribution will be in proportion to the number of equity shares held by the shareholders. Arohan Financial Services Limited Notes to financial statements for the year ended March 31, 2026 (cont’d) (All amounts in ₹ lakhs unless otherwise stated)
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