| 170 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 39: Other expenses Particulars Year ended March 31, 2026 Year ended March 31, 2025 Rent (refer note 61) 2,087.84 1,933.51 Repairs and maintenance 1,874.57 1,469.94 Insurance 3,055.99 850.55 Power and fuel 231.48 216.27 Rates and taxes 38.84 56.42 Office expenses 322.48 366.01 Membership and subscription 99.21 100.75 Office maintenance 579.51 557.17 Printing and stationery 239.34 249.46 Legal and professional expenses 1,656.29 2,031.02 Director’s commission (refer note 48) 417.47 372.23 Recruitment and induction expenses 196.24 342.71 Communication expenses 129.51 116.60 Travelling and conveyance 3,849.59 3,890.46 Payment to auditors [refer note (a) below] 166.27 161.54 Corporate social responsibility expenses (refer note 59) 426.93 390.22 Miscellaneous expenses 52.71 60.07 Total 15,424.27 13,164.93 Note (a) Payments to auditors (excluding applicable taxes) Statutory audit 132.00 140.00 Tax audit (other than statutory auditors) 1.75 1.77 In other capacity Other services (*) 0.29 1.00 Reimbursement of expenses 32.23 18.77 Total 166.27 161.54 (*) During the year ended March 31, 2026, an amount of ₹28.32 lakhs amount (March 31, 2025: ₹114.76 lakhs) has been paid as statutory auditor’s professional services for draft red hearing prospectus (DRHP) filing which has been presented under other non financial assets (refer note 15).
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