189 | 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 46: Maturity analysis of assets and liabilities The table below shows an analysis of assets and liabilities analysed according to when they are expected to be recovered or settled. Particulars As at March 31, 2026 As at March 31, 2025 Within 12 months After 12 months Within 12 months After 12 months ASSETS Financial assets Cash and cash equivalents 33,146.76 - 43,647.55 - Other bank balance 14,637.78 4,494.66 16,141.83 7,551.41 Trade receivables 1,353.26 - 837.89 - Loans 4,56,665.75 2,44,032.97 4,15,757.29 1,54,753.55 Investments 46,893.99 6,676.64 17,948.69 18,385.91 Other financial assets 2,131.48 109.55 1,435.02 120.71 5,54,829.02 2,55,313.82 4,95,768.27 1,80,811.58 Non-financial assets Current tax assets (Net) 1,307.09 - 1,030.72 - Deferred tax assets (Net) - 7,102.44 - 8,013.85 Property, Plant and Equipment 515.22 564.11 320.58 571.12 Intangible assets under development - - 29.50 - Other Intangible assets 298.49 - 118.72 270.68 Right to use asset 183.63 442.47 143.09 457.57 Other non-financial assets 1,331.70 105.70 1,009.14 34.02 3,636.13 8,214.72 2,651.75 9,347.24 Total assets 5,58,465.15 2,63,528.54 4,98,420.02 1,90,158.82 LIABILITIES AND EQUITY Liabilities Financial liabilities Payables (I) Trade payables (i) total outstanding dues of micro enterprises and small enterprises 2.30 - - - (ii) total outstanding dues of creditors other than micro enterprises and small enterprises 3,464.44 - 2,751.52 - (II) Other payables (i) total outstanding dues of micro enterprises and small enterprises - - - - (ii) total outstanding dues of creditors other than micro enterprises and small enterprises - - - - Debt securities 5,617.87 10,394.70 5,755.89 15,547.80 Borrowings (other than debt securities) 3,50,292.60 1,98,700.54 2,24,441.47 1,84,629.07 Subordinated liabilities 2,468.72 22,487.89 15,034.76 24,931.38 Others financial liabilities 6,920.51 532.47 6,799.48 538.66 3,68,766.44 2,32,115.60 2,54,783.12 2,25,646.91 Non-financial liabilities Provisions 601.50 3,665.65 479.32 3,417.33 Other non-financial liabilities 1,066.70 - 1,714.33 25.00 1,668.20 3,665.65 2,193.65 3,442.33 TOTAL LIABILITIES 3,70,434.64 2,35,781.25 2,56,976.77 2,29,089.24 Net Equity 1,88,030.51 27,747.29 2,41,443.25 (38,930.42)
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