| 168 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 32: Net gain on derecognition of financial instruments under amortised cost category Particulars Year ended March 31, 2026 Year ended March 31, 2025 Gain on sale of loan portfolio through assignment 2,322.37 1,167.91 Total 2,322.37 1,167.91 Note 33: Other operating income Particulars Year ended March 31, 2026 Year ended March 31, 2025 Other operating income (*) 37.49 222.75 Total 37.49 222.75 (*) Other operating income includes nil lakhs (March 31, 2025: ₹168.95 Lakhs) towards reimbursement of expenses. Note 34: Other income Particulars Year ended March 31, 2026 Year ended March 31, 2025 Advisory fees income 557.81 - Miscellaneous income 109.67 351.37 Total 667.48 351.37 Note 35: Finance costs (Measured at amortised cost) Particulars Year ended March 31, 2026 Year ended March 31, 2025 Interest on debt securities 1,864.25 3,323.18 Interest on borrowings (other than debt securities) 45,701.94 53,000.89 Interest on subordinated liabilities 3,771.63 5,527.49 Interest on leasing arrangements (Refer note 61) 80.92 79.40 Other interest expenses 1,040.66 1,264.88 Total 52,459.40 63,195.84 Note 36: Impairment on financial instruments Particulars Year ended March 31, 2026 On financial assets measured at fair value through profit & loss On financial instruments measured at amortised Cost Total Impairment loss allowance on loans (*) - (4,391.33) (4,391.33) Impairment loss allowance on security receipts (500.00) - (500.00) Bad debt written off (net of recoveries) (**) - 35,233.69 35,233.69 Total (505.00) 30,842.36 30,337.36
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