199 | 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 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 (cont’d) For financial year 2024-25 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, 2025 Maximum during the year Borrowings (#) - - - - - - - 421.45 Repayment of borrowings (*) - - - 421.45 - 421.45 - - Loan processing fees - - - - - - - - Placement of deposits (#) (*) - - - 316.05 - 316.05 - 599.20 Deposits matured (*) - - - 599.20 - 599.20 - - Advances (#) - - - - - - - - Investments (#) - - - - - - - - Purchase of fixed/ other assets - - - - - - - - Sale of fixed/ other assets - - - - - - - - Interest paid - - - - - - - - Interest received - - - 33.31 - 33.31 - - Remuneration (*) 715.76 359.00 - - - 1,074.76 (230.19) - Consideration received against assignment transactions - - - 1.84 - 1.84 0.10 - Principal and interest paid towards assignment transactions (*) - - - 160.47 - 160.47 (0.70) - Borrowed towards securitisation transaction (*) - - - - - - - - Amount paid towards securitisation transaction (*) - - - 1,422.72 - 1,422.72 - - Remittance from business transfer agreement - - - - - - - - Corporate social responsibility (*) - - - 364.89 - 364.89 - - Others - 48.00 - 114.11 - 162.11 - - (*) 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. 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 Companies Act, 2013) of related parties. 3. There are no transaction during the year with entities where the relative are directors. 4. For details refer note 48 on related party disclosure.
RkJQdWJsaXNoZXIy NTE5NzY=