| 198 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) 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). vii) Miscellaneous (cont’d) E) Related party transactions For financial year 2025-26 Related Party/ items Key Management Personnel Directors Other than KMP (**) Entities exercising significant influence over the Company Entities under common director Others Total Outstanding balance as on March 31, 2026 Maximum during the year Borrowings (#) - - - - - - - - Repayment of borrowings (*) - - - - - - - - Loan processing fees - - - - - - - - Placement of deposits (#) (*) - - - - - - - - Deposits matured (*) - - - - - - - - Advances (#) - - - - - - - - Investments (#) - - - - - - - - Purchase of fixed/ other assets - - - - - - - - Sale of fixed/ other assets - - - - - - - - Interest paid - - - - - - - - Interest received - - - - - - - - Remuneration (*) 806.24 383.00 - - - 1,189.24 (267.50) - Consideration received against assignment transactions - - - - - - 0.38 - Principal and interest paid towards assignment transactions (*) - - - 4.81 - 4.81 (1.79) - Borrowed towards securitisation transaction (*) - - - - - - - - Amount paid towards securitisation transaction (*) - - - - - - - - Remittance from business transfer agreement - - - - - - - - Corporate social responsibility (*) - - - 304.00 - 304.00 - - Others - 43.25 - 79.92 - 123.17 - - (*) Represents material items separately disclosed in pursuant to the guidelines. (**) Directors other than KMP includes director commission and sitting fees (excluding taxes) payable/ paid to both Independent & Nominee Directors. (#) The outstanding amount at the end of the year and the maximum amount are disclosed.
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