| 208 Annual Report | 2025-2026 Financials Note 50: Disclosures on restructured assets 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. SL. No. Type of Restructuring As on March 31, 2026 As on March 31, 2025 Others Others Asset Classification Standard Sub Standard Doubtful Loss Total Standard Sub Standard Doubtful Loss Total Details 1 Restructured accounts at the beginning of the year No. of borrowers - - - - - - - - - - Amount outstanding - - - - - - - - - - Provision thereon - - - - - - - - - - 2 Fresh restructuring during the year No. of borrowers - - - - - - - - - - Amount outstanding - - - - - - - - - - Provision thereon - - - - - - - - - - 3 Upgradations to restructured standard category during the year No. of borrowers - - - - - - - - - - Amount outstanding - - - - - - - - - - Provision thereon - - - - - - - - - - 4 Restructured standard advances which cease to attract higher provisioning and / or additional risk weight at the end of the FY and hence need not be shown as restructured standard advances at the beginning of the next FY No. of borrowers - - - - - - - - - - Amount outstanding - - - - - - - - - - Provision thereon - - - - - - - - - - 5 Downgradations of restructured accounts during the year No. of borrowers - - - - - - - - - - Amount outstanding - - - - - - - - - - Provision thereon - - - - - - - - - - 6 Write-offs of restructured accounts during the year No. of borrowers - - - - - - - - - - Amount outstanding - - - - - - - - - - Provision thereon - - - - - - - - - - 7 Restructured accounts at the end of the year No. of borrowers - - - - - - - - - - Amount outstanding - - - - - - - - - - Provision thereon - - - - - - - - - - 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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