167 | Annual Report | 2025-2026 Note 28: Interest income (Measured at amortised cost) Particulars Year ended March 31, 2026 Year ended March 31, 2025 Interest Income Interest on loan portfolio 1,35,672.29 1,49,104.31 Interest on deposits with banks 3,799.66 6,010.92 Interest income on investments 1,664.38 2,165.00 Interest income on unwinding of assigned portfolio 403.68 822.34 Other interest income 10.29 15.22 Total 1,41,550.30 1,58,117.79 Note 29: Dividend income (Measured at amortised cost) Particulars Year ended March 31, 2026 Year ended March 31, 2025 Dividend income 4.36 12.50 Total 4.36 12.50 Note: Represents dividend income received in FY 2025-26 of ₹4.36 lakhs from unquoted equity instruments in Alpha Micro Finance Consultant Private Limited on account of voluntary liquidation (dividend income received in FY 2024-25 of ₹12.50 lakhs). Note 30: Fees and commission income Particulars Year ended March 31, 2026 Year ended March 31, 2025 Income from cross sale business 211.82 1,354.49 Income from insurance commission 6,293.62 4,573.45 Other insurance related income 3,037.42 3,725.81 Total 9,542.86 9,653.75 Note: 1. Revenue from fees and commission are generated in India and at a fixed rate which are recognised at a point in time. 2. Payments are received as per the agreed credit period. 3. There are no adjustments made to the contract price. Note 31: Net gain on fair value changes Particulars Year ended March 31, 2026 Year ended March 31, 2025 Net gain on financial instruments measured at fair value through profit and loss Fair value gain on mutual fund 1,030.45 - Total 1,030.45 - Fair value changes - Realised 977.12 - - Unrealised 53.33 - Total 1,030.45 - 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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