| 202 Annual Report | 2025-2026 Financials E) Sector-wise NPAs - Percentage of NPAs to total advances in that sector Particulars As at March 31, 2026 As at March 31, 2025 Agriculture & allied activities Nil Nil MSME Nil Nil Corporate borrowers (*) Nil Nil Services 0.00% 0.09% Unsecured personal loans 0.37% 0.47% Microfinance Loan 1.39% 3.09% Auto loans Nil Nil Other personal loans Nil Nil (*) Corporate borrowers are included in the respective sector. F) Movement of NPAs Particulars As at March 31, 2026 As at March 31, 2025 i) Net NPAs to net advances (%) 0.21% 0.53% ii) Movement of gross NPA’s a) Opening balance 16,929.66 11,362.25 b) Additions during the year 33,075.08 50,090.94 c) Reductions during the year (41,914.38) (44,523.53) d) Closing balance 8,090.36 16,929.66 iii) Movement of net NPA’s a) Opening balance 3,098.51 - b) Additions during the year 4,807.60 7,781.52 c) Reductions during the year (6,391.52) (4,683.01) d) Closing balance 1,514.59 3,098.51 iv) Movement of provisions for NPA’s (excluding provisions on standard assets) a) Opening balance 13,831.15 11,362.25 b) Provisions made during the year 28,267.48 42,309.42 c) Write-off/ write-back of excess provision (35,522.86) (39,840.52) d) Closing balance 6,575.77 13,831.15 G) Overseas Assets (for those with Joint Ventures and Subsidiaries abroad) The Company did not have any overseas assets during the current and previous year. H) Off-balance sheet SPVs sponsored The Company did not sponsor any SPVs during the current and previous year. 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) viii) Additional Disclosures (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)
RkJQdWJsaXNoZXIy NTE5NzY=