207 | Annual Report | 2025-2026 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) Assets side (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) (6) Borrower group-wise classification of assets financed as in (2) and (3) Particulars Net of provision as at March 31, 2026 Category Secured Unsecured Total 1. Related parties (a) Subsidiaries - - - (b) Companies in the same group - - - (c) Other related parties - - - 2. Other than related parties 61,263.33 6,39,435.39 7,00,698.72 Total 61,263.33 6,39,435.39 7,00,698.72 Particulars Net of provision as at March 31, 2025 Category Secured Unsecured Total 1. Related parties (a) Subsidiaries - - - (b) Companies in the same group - - - (c) Other related parties - - - 2. Other than related parties 34,955.94 5,35,554.90 5,70,510.84 Total 34,955.94 5,35,554.90 5,70,510.84 (7) Investor group-wise classification of all investments (current and long term) in shares and securities (both quoted and unquoted) Particulars As at March 31, 2026 As at March 31, 2025 Market value / Breakup or fair value or NAV Book value (net of provisions) Market value / Breakup or fair value or NAV Book value (net of provisions) Category 1. Related parties - - - - 2. Other than related parties 56,186.66 53,570.63 39,235.85 36,334.60 Total 56,186.66 53,570.63 39,235.85 36,334.60 (8) Other information Particulars As at March 31, 2026 As at March 31, 2025 (i) Gross non-performing assets (a) Related parties - - (b) Other than related parties 8,090.36 16,929.66 (ii) Net non-performing assets (a) Related parties - - (b) Other than related parties 1,514.59 3,098.51 (iii) Assets acquired on satisfaction of debt - -
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