| 176 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) (iv) Actuarial assumptions Particulars Year ended March 31, 2026 Year ended March 31, 2025 Discounting rate - - Future salary increase - - Retirement age (in years) - - Withdrawal rate - Upto 5 years of service - - More than 5 years of service - - Weighted average duration (in years) - - (v) Sensitivity analysis for pension fund 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 Year ended March 31, 2026 Year ended 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% - - - Impact due to decrease of 1% - - Sensitivities due to mortality and 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. (vi) Maturity profile of defined benefit obligation (discounted) Particulars As at March 31, 2026 As at March 31, 2025 Year 0 to 1 year - - 1 to 2 year - - 2 to 3 year - - 3 to 4 year - - 4 to 5 year - - 5 to 6 year - - Total - -
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