193 | Annual Report | 2025-2026 Name of party with nature of transaction Year ended March 31, 2026 Year ended March 31, 2025 Business support fees Aavishkaar Venture Management Services Private Limited 78.04 80.96 Ashv Finance Limited - 0.93 Loan repaid (Including interest) Shivalik Small Finance Bank - 421.45 Fixed deposit created (principal) Shivalik Small Finance Bank - 316.05 Fixed deposit matured Shivalik Small Finance Bank - 599.20 Interest on fixed deposit (net of taxes including accrued interest) Shivalik Small Finance Bank - 33.31 Corporate social responsibility Aavishkaar Foundation (#) 304.00 364.89 (#) Includes CSR contribution by Arohan employees of nil (March 31, 2025: ₹52.89 Lakhs) (refer note 59). Consideration received against assignment transactions Shivalik Small Finance Bank - 1.84 Principal and interest paid towards assignment transactions Shivalik Small Finance Bank 4.81 160.47 Assignor’s share received on account assignment transactions Shivalik Small Finance Bank 1.88 32.22 Paid towards securitisation transaction Shivalik Small Finance Bank - 1,422.72 Note: 1. All transactions with the related parties are priced on an arm’s length basis and at normal commercial terms. 2. There are no transaction during the year with relatives (as defined in clause 77 of section 2 of Company’s Act, 2013) of related parties. 3. There are no transaction during the year with entities where the relative are directors. Name of the party with nature of balances Year ended March 31, 2026 Year ended March 31, 2025 Receivable on assigned loans Shivalik Small Finance Bank 0.38 0.10 Payable towards assignment transactions (*) Shivalik Small Finance Bank 1.79 0.70 (*) includes both principal and interest 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 48: Related party disclosure (cont’d)
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