| 174 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 40: Employee benefits (cont’d) b) Defined benefit plans (cont’d) (viii) Sensitivity analysis for gratuity liability Reasonably possible changes at the reporting date to one of the relevant actuarial assumptions, holding other assumptions constant, would have affected the defined benefit obligation by the amounts shown below: Particulars As at March 31, 2026 As at March 31, 2025 Impact of the change in discount rate Present value of obligation at the end of the year - Impact due to increase of 1% (226.61) (566.61) - Impact due to decrease of 1% 252.08 707.85 Impact of the change in salary increase Present value of obligation at the end of the year - Impact due to increase of 1% 242.25 701.00 - Impact due to decrease of 1% (222.57) (572.15) Impact of the change in attrition rate Present value of obligation at the end of the year - Impact due to increase of 1% (434.05) NA - Impact due to decrease of 1% 784.14 NA Impact of the change in mortality rates Present value of obligation at the end of the year - Impact due to increase of 1% (0.98) NA - Impact due to decrease of 1% 0.96 NA Sensitivities due to mortality and attrition/ withdrawals are not material and hence impact of change due to these is not calculated. Sensitivities as to rate of increase of pensions in payment, rate of increase of pensions before retirement and life expectancy are not applicable. (ix) Maturity profile of defined benefit obligation (discounted) Year As at March 31, 2026 As at March 31, 2025 0 to 1 year 1,106.58 385.45 1 to 2 year 784.43 108.45 2 to 3 year 646.29 117.90 3 to 4 year 560.50 99.98 4 to 5 year 494.71 70.76 5 year onwards 3,423.90 719.69 Total 7,016.41 1,502.23 (x) Particulars As at March 31, 2026 As at March 31, 2025 Expected employer contributions for next financial year 3,457.93 541.99
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