201 | Annual Report | 2025-2026 viii) Additional Disclosures A) Provisions and Contingencies Break up of ‘provisions and contingencies’ shown under the head expenditure in Statement of Profit and Loss As at March 31, 2026 As at March 31, 2025 Provision towards standard assets 2,059.77 3,181.27 Provision towards non performing assets (*) (6,449.64) 2,228.67 Provision towards investments (998.23) 1,405.00 Provision made towards Income tax (including for earlier years and deferred tax) 4,107.82 2,839.92 Other provisions and contingencies (employee benefits) 370.50 1,209.06 (*) Does not include provision on accrued NPA interest as the same is netted off in income. B) Draw Down from Reserves There have been no instances of draw down from reserves by the Company during the current and previous year. C) Concentration of Advances, Exposures and NPAs Particulars As at March 31, 2026 As at March 31, 2025 a) Concentration of Advances Total Advances to twenty largest borrowers 57,659.97 32,365.90 Percentage of advances to twenty largest borrowers to total advances 7.94% 5.41% b) Concentration of Exposures Total exposure to twenty largest borrowers/ customers 58,659.97 32,565.90 Percentage of exposures to twenty largest borrowers/ customers to total exposure 8.08% 5.44% c) Concentration of NPAs Total exposure to top four NPA accounts 8.41 36.45 D) Sectoral exposure Sectors As at March 31, 2026 As at March 31, 2025 Total exposure (includes on balance sheet and off-balance sheet exposure) Gross NPAs Percentage of Gross NPAs to total exposure in that sector Total exposure (includes on balance sheet and off-balance sheet exposure) Gross NPAs Percentage of Gross NPAs to total exposure in that sector 1. Agriculture and allied activities - - - - - - 2. Industry - - - - - - 3. Services: i. Secured term loan 62,704.30 - 0.00% 35,288.19 32.51 0.09% Total of services 62,704.30 - 0.00% 35,288.19 32.51 0.09% 4. Personal loans: i. Retail loans 1,02,970.63 383.30 0.37% 13,684.22 63.73 0.47% ii. Others - - - - - - Total of personal loans (i+ii) 1,02,970.63 383.30 0.37% 13,684.22 63.73 0.47% 5. Others (Microfinance loan) 5,52,791.55 7,707.06 1.39% 5,44,457.54 16,833.42 3.09% Total 7,18,466.48 8,090.36 1.13% 5,93,429.95 16,929.66 2.85% 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)
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