185 | 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) (b) Concentration of loans Particulars As at March 31, 2026 As at March 31, 2025 Unsecured loans 6,55,762.18 5,58,141.76 Secured term loans to corporates (#) 62,704.30 35,288.19 Total 7,18,466.48 5,93,429.95 (#) The secured term loans disbursed to corporates are all secured by book debts. B. Liquidity risk Liquidity risk is the risk that the Company will encounter difficulty in meeting the obligations associated with its financial liabilities (other than derivatives) that are settled by delivering cash or another financial asset. The Company’s approach to managing liquidity is to ensure as far as possible, that it will have sufficient liquidity to meet its liabilities when they are due. The Company maintains flexibility in funding by maintaining availability under committed credit lines. Management monitors the Company’s liquidity positions (also comprising the undrawn borrowing facilities) and cash and cash equivalents on the basis of expected cash flows. The Company also takes into account liquidity of the market in which the entity operates. (i) Financing arrangements The Company has access to the following funding facilities: As at March 31, 2026 Total facility Drawn Undrawn - Expiring within one year 60,000.00 28,900.00 31,100.00 - Expiring beyond one year - - - Total 60,000.00 28,900.00 31,100.00 As at March 31, 2025 Total facility Drawn Undrawn - Expiring within one year 85,000.00 19,101.00 65,899.00 - Expiring beyond one year - - - Total 85,000.00 19,101.00 65,899.00 (ii) Maturities of financial assets and liabilities The tables below analyse the Company financial assets and liabilities into relevant maturity groupings based on their contractual maturities. The amounts are gross and undiscounted and include contractual interest payments and exclude the impact of netting agreements. The Company has included both the interest and principal cash flows in the analysis. Note 44: Financial risk management (cont’d) A. Credit risk (cont’d)
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