| 178 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 41: Income tax expenses (a) Income tax recognised in the Statement of Profit and Loss: Particulars Year ended March 31, 2026 Year ended March 31, 2025 Current tax 3,195.30 5,031.72 Deferred tax expense/ (credit) Attributable to: 1. Origination and reversal of temporary differences 718.80 (1,857.03) 2. Recognition of previously unrecognised deductible temporary differences 193.72 (334.77) Total tax expenses 4,107.82 2,839.92 (b) Reconciliation of income tax expenses and the accounting profit for the year: Particulars Year ended March 31, 2026 Year ended March 31, 2025 Profit before tax 16,341.09 13,808.50 Enacted tax rates (%) 25.17% 25.17% Income tax expense calculated at corporate tax rate 4,112.73 3,475.32 Reconciliation items Impact of tax relating to earlier years 331.07 (191.70) Impact due to different tax rate (22.38) 3.78 Tax impact of expenses not deductible 107.57 98.58 Impact on account of deductions claimed under Income Tax Act (534.70) (786.60) Others (*) 113.53 240.54 Total tax expenses 4,107.82 2,839.92 (*) includes items taxable on cash basis. Note 42: Earning per equity share (EPS) Particulars Year ended March 31, 2026 Year ended March 31, 2025 Net profit attributable to equity shareholders 12,233.27 10,968.58 Nominal value of equity share (₹) 10.00 10.00 Number of equity shares (Refer note 25) 15,89,12,320 15,74,12,320.00 Less: Impact of treasury shares 64,68,112 49,68,112.00 Weighted average number of equity shares for basic earning per share 15,24,44,208 15,24,44,208 Add : Diluting effect of potential equity shares issued as employee stock options 2,76,109 2,82,371 Weighted average number of equity shares for diluted earning per share 15,27,20,317 15,27,26,579 Earnings per share - Basic earnings per share (₹) 8.02 7.20 - Diluted earnings per share (₹) 8.01 7.18
RkJQdWJsaXNoZXIy NTE5NzY=