179 | Annual Report | 2025-2026 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 43: Financial Instruments - fair value measurements (A) Financial assets and liabilities The following tables shows the carrying amount of the financial assets and financial liabilities As at March 31, 2026 Particulars Note At fair value through profit and loss At fair value through other comprehensive income At amortised cost Total Financial assets: Cash and cash equivalents 4 - - 33,146.76 33,146.76 Bank balance other than cash and cash equivalents 5 - - 19,132.44 19,132.44 Trade receivables 6 - - 1,353.26 1,353.26 Loans 7 - - 7,00,698.72 7,00,698.72 Investments 8 21,162.29 - 32,408.34 53,570.63 Other financial assets 9 - - 2,241.03 2,241.03 Total 21,162.29 - 7,88,980.55 8,10,142.84 Financial liabilities: Trade payables (micro enterprises and small enterprises) 16 - - 2.30 2.30 Trade payables (other than micro enterprises and small enterprises) 16 - - 3,464.44 3,464.44 Debt securities 17 - - 16,012.57 16,012.57 Borrowings (other than debt securities) 18 - - 5,48,993.14 5,48,993.14 Subordinated liabilities 19 - - 24,956.61 24,956.61 Others financial liabilities 22 - - 7,452.98 7,452.98 Total - - 6,00,882.04 6,00,882.04 As at March 31, 2025 Particulars Note At fair value through profit and loss At fair value through other comprehensive income At amortised cost Total Financial assets: Cash and cash equivalents 4 - - 43,647.55 43,647.55 Bank balance other than cash and cash equivalents 5 - - 23,693.24 23,693.24 Trade receivables 6 - - 837.89 837.89 Loans 7 - - 5,70,510.84 5,70,510.84 Investments 8 1,881.20 - 34,453.40 36,334.60 Other financial assets 9 - - 1,555.73 1,555.73 Total 1,881.20 - 6,74,698.65 6,76,579.85 Financial liabilities: Trade payables (other than micro enterprises and small enterprises) 16 - - 2,751.52 2,751.52 Debt securities 17 - - 21,303.69 21,303.69 Borrowings (other than debt securities) 18 - - 4,09,070.54 4,09,070.54 Subordinated liabilities 19 - - 39,966.14 39,966.14 Others financial liabilities 22 - - 7,338.14 7,338.14 Total - - 4,80,430.03 4,80,430.03
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