169 | Annual Report | 2025-2026 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 36: Impairment on financial instruments (cont’d) Particulars Year ended March 31, 2025 On financial assets measured at fair value through profit & loss On financial instruments measured at amortised Cost Total Impairment loss allowance on loans (*) - 5,385.21 5,385.21 Impairment on security receipts 2,344.00 - 2,344.00 Impairment loss allowance on trade receivables 5.00 - 5.00 Bad debt written off (net of recoveries) (**) - 32,017.20 32,017.20 Total 2,349.00 37,402.41 39,751.41 (*) Impairment loss allowance on loans excludes impairment of ₹821.79 Lakhs (March 31, 2025: ₹240.23 Lakhs) relating to interest on credit impaired assets, which is netted off from interest income in accordance with Ind AS 109 of Financial Instrument. (**) It includes insurance receivables written off amounting to ₹211.97 lakhs after netting off bad debt loan recoveries of ₹4,697.63 lakhs. (March 31, 2025: It includes insurance receivables written off amounting to ₹465.68 lakhs after netting off bad debt recoveries of ₹7,935.85 lakhs). Note 37: Employee benefits expenses Particulars Year ended March 31, 2026 Year ended March 31, 2025 Salaries and wages (*) 34,143.54 34,040.07 Contribution to provident and other funds (Refer note 40) 3,823.36 3,486.21 Share based payments to employees (Refer note 27) 1,034.98 760.25 Staff welfare expenses 670.13 633.47 Total 39,672.01 38,920.00 (*) During the year ended March 31, 2026, the Company has claimed grants from National Apprenticeship Training Scheme (NATS) for ₹738.92 lakhs (March 31, 2025: nil) against stipend expenses on the trainees registered with NATS. These grants has been set off against the stipend of trainees. Note 38: Depreciation and amortization Particulars Year ended March 31, 2026 Year ended March 31, 2025 Depreciation on property, plant and equipment 592.11 340.52 Depreciation on right of use assets 203.73 208.67 Amortisation of intangible assets 125.34 136.20 Total 921.18 685.39
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