| 196 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. (cont’d) 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) Details of financial assets sold to securitisation/ reconstruction company for asset reconstruction Refer point number D below on details of non-performing financial assets purchased/ sold C) Details of assignment transactions undertaken by the Company Details of loans transferred / acquired during the quarter ended March 31, 2026 vide RBI circular RBI/DOR/202526/359 DOR. ACC.REC.No.278/21.04.018/2025-26 on Reserve Bank of India (Non-Banking Financial Companies - Financial Statements: Presentation and Disclosures) Directions, 2025 dated November 28, 2025: (i) Details of loan transfer through direct assignment transaction in respect of loans not in default to banks: Particulars As at March 31, 2026 As at March 31, 2025 Number of loans 95,531 66,712 Aggregate amount of loans transferred (₹ in lakhs) 31,653.70 14,950.79 Sale consideration (₹ in lakhs) 31,653.70 14,950.79 Weighted average residual maturity (in months) (*) 18.11 14.46 Weighted average holding period by the originator (in months) 6.93 8.82 Retention of beneficial economic interest by the originator 10.06% to 14.48% 13.20% to 15.45% Tangible security coverage Not Applicable Not Applicable Rating-wise distribution of rated loans Not Applicable Not Applicable Number of instances where it has agreed to replace loans transferred to transferee(s) Not Applicable Not Applicable Number of instances where it has agreed to pay damages arising out of any representation or warranty Not Applicable Not Applicable (*) residual maturity from the time of transfer (ii) The Company has not acquired any stressed loans during the year ended March 31, 2026 (March 31, 2025: nil). (iii) The Company has acquired loans not in default during the year ended March 31, 2026 from NBFC’s. Particulars As at March 31, 2026 As at March 31, 2025 Aggregate principal outstanding of loans acquired 49,154.79 17,616.41 Aggregate consideration paid 49,154.79 17,616.41 Weighted average residual tenor of loans acquired (in months) 9.65 15.59 D) Details of non-performing financial assets purchased/ sold a. The Company has not purchased any non-performing financial assets during the current and previous financial year. b. The Company has not transferred/ sold any non-performing financial assets during the current and previous financial year.
RkJQdWJsaXNoZXIy NTE5NzY=