| 172 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) (ii) Amount recognised in the statement of profit and loss is as under: Particulars Year ended March 31, 2026 Year ended March 31, 2025 Current service cost 728.38 433.09 Net interest cost on defined benefit obligation 145.46 77.74 Net impact on profit (before tax) 873.84 510.83 (iii) Amount recognised in the other comprehensive income (OCI): Particulars Year ended March 31, 2026 Year ended March 31, 2025 Actuarial (gains)/ losses change in demographic assumptions (720.71) - change in financial assumptions 876.10 298.81 experience variance (120.26) 591.34 Return on plan assets, excluding amount recognised in net interest expense (30.74) 34.17 Actuarial losses recognized in OCI 4.39 924.32 (iv) Movement in the present value of defined benefit obligation recognised in the balance sheet is as under: Particulars As at March 31, 2026 As at March 31, 2025 Present value of defined benefit obligation as at the beginning of the year 4,061.94 2,935.46 Current service cost 728.38 433.09 Interest cost 263.84 191.88 Benefits paid (382.66) (388.64) Actuarial (gain)/ loss on obligation Actuarial (gain)/ loss on arising from change in financial assumption 876.10 298.81 Actuarial (gain)/ loss on demographic assumptions (720.71) - Actuarial (gain)/ loss on arising from experience adjustment (120.25) 591.34 Present value of defined benefit obligation as at the end of the year 4,706.64 4,061.94 (v) Major categories of plan assets (as percentage of total plan assets): Particulars As at March 31, 2026 As at March 31, 2025” Funds managed by LIC of India 100% 100% Note 40: Employee benefits (cont’d) b) Defined benefit plans (cont’d)
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