177 | Annual Report | 2025-2026 (c) Compensated absences The Company has a defined compensated absence plan. Every employee are entitled to compensated absences as per the provisions of the scheme. The liability of compensated absences is recognized on the basis of actuarial valuation. (i) Amount recognised in the balance sheet is as under: Particulars As at March 31, 2026 As at March 31, 2025 Present value of obligation 1,565.30 1,657.19 Fair value of plan assets - - Net obligation recognised in balance sheet as provision 1,565.30 1,657.19 (iI) Changes in the present value of obligation Particulars As at March 31, 2026 As at March 31, 2025 Present value of defined benefit obligation as at the beginning of the year 1,657.19 1,320.91 Current service cost 195.62 296.17 Past service cost 1.65 - Interest cost 85.81 64.99 Benefits paid (310.37) (256.09) Actuarial (gain)/ loss on obligation Actuarial (gain)/ loss on arising from change in financial assumption 193.40 60.99 Actuarial (gain)/ loss on demographic assumptions (260.22) - Actuarial (gain)/ loss on arising from experience adjustment 2.22 170.22 Present value of defined benefit obligation as at the end of the year 1,565.30 1,657.19 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)
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