| 194 Annual Report | 2025-2026 Financials Note 49: Disclosures pursuant to the Reserve Bank of India Master direction circular RBI/DOR/2025-26/359 DOR.ACC.REC.No.278/21.04.018/2025-26 updated on November 28, 2025. i) Capital to risk asset ratio (CRAR) Particulars As at March 31, 2026 As at March 31, 2025 Capital to risk weighted assets ratio (CRAR) (%) 27.61% 34.09% CRAR - Tier I Capital (%) 27.11% 31.82% CRAR - Tier II Capital (%) 0.50% 2.27% Amount of subordinated debt raised as Tier-II Capital - - Amount raised by issue of perpetual debt instruments - - ii) Investments Particulars As at March 31, 2026 As at March 31, 2025 A. Value of Investments Gross value of investments: a) In India 55,977.40 39,739.60 b) Outside India - - Provisions for depreciation: a) In India 2,406.77 3,405.00 b) Outside India - - Net Value of investments: a) In India 53,570.63 36,334.60 b) Outside India - - B. Movement of provisions held towards depreciation on investments Opening balance 3,405.00 2,000.00 Add: Provisions made during the year - 1,405.00 Less: Write-off /write-back of excess provisions during the year 998.23 - Closing balance 2,406.77 3,405.00 iii) Derivatives The Company does not have any derivatives exposure in the current and previous year. Arohan Financial Services Limited Notes to financial statements for the year ended March 31, 2026 (cont’d) (All amounts in ₹ lakhs unless otherwise stated)
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