| 186 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) As at March 31, 2026 Particulars Less than 1 year 1-2 year 2-3 year More than 3 years Total Financial assets Non derivative financial assets Cash and cash equivalents 33,218.55 - - - 33,218.55 Bank balance other than cash and cash equivalents 15,219.41 3,005.22 1,702.80 338.44 20,265.87 Trade receivables 1,353.26 - - - 1,353.26 Loans 5,69,585.65 2,70,195.60 12,580.14 7,234.80 8,59,596.19 Investments (#) 47,188.26 6,676.50 2,853.42 - 56,718.18 Other financial assets 2,131.48 7.89 30.16 71.50 2,241.03 Total undiscounted financial assets 6,68,696.61 2,79,885.21 17,166.52 7,644.74 9,73,393.08 Financial liabilities Non derivative financial liabilities Trade payables (total outstanding dues of micro enterprises and small enterprises) 2.30 - - - 2.30 Trade payables (total outstanding dues of creditors other than micro enterprises and small enterprises) 3,464.44 - - - 3,464.44 Debt Securities 6,715.13 10,923.35 - - 17,638.48 Borrowings other than debt securities 3,79,556.25 1,88,679.72 27,096.11 334.26 5,95,666.34 Subordinated liabilities 5,769.32 23,244.07 - - 29,013.39 Other financial liabilities 6,920.51 187.51 128.98 215.98 7,452.98 Total undiscounted financial liabilities 4,02,427.95 2,23,034.65 27,225.09 550.24 6,53,237.93 Net undiscounted financial assets/ (liabilities) 2,66,268.66 56,850.56 (10,058.57) 7,094.50 3,20,155.15 (#) Investment includes security receipts, the cash flow of which is difficult to estimate hence classified as per the residual maturity allowed by RBI. As at March 31, 2025 Particulars Less than 1 year 1-2 year 2-3 year More than 3 years Total Financial assets Non derivative financial assets Cash and cash equivalents 43,726.10 - - - 43,726.10 Bank balance other than cash and cash equivalents 16,796.63 7,467.57 905.00 338.44 25,507.64 Trade receivables 837.89 - - - 837.89 Loans 5,01,964.74 1,64,685.19 10,830.40 15,276.86 6,92,757.19 Investments (#) 19,005.65 16,532.20 - 5,281.20 40,819.05 Other financial assets 1,435.02 1.05 9.08 110.58 1,555.73 Total undiscounted financial assets 5,83,766.03 1,88,686.01 11,744.48 21,007.08 8,05,203.60 Financial liabilities Non derivative financial liabilities Trade payables (other than micro enterprises and small enterprises) 2,751.52 - - - 2,751.52 Debt Securities 6,574.75 6,852.45 11,198.00 - 24,625.20 Borrowings other than debt securities 2,47,898.83 1,61,296.05 34,493.24 - 4,43,688.12 Subordinated liabilities 17,877.67 5,848.53 24,005.07 - 47,731.27 Other financial liabilities 6,799.48 111.03 105.66 321.97 7,338.14 Total undiscounted financial liabilities 2,81,902.25 1,74,108.06 69,801.97 321.97 5,26,134.25 Net undiscounted financial assets/ (liabilities) 3,01,863.78 14,577.95 (58,057.49) 20,685.11 2,79,069.35 (#) Investment includes security receipts, the cash flow of which is difficult to estimate hence classified as per the residual maturity allowed by RBI. Note 44: Financial risk management (cont’d) B. Liquidity risk (cont’d)
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