| 210 Annual Report | 2025-2026 Financials Arohan Financial Services Limited Notes to financial statements for the year ended March 31, 2026 (cont’d) (All amounts in ₹ lakhs unless otherwise stated) As on March 31, 2025 Asset Classification as per RBI Norms Particulars Asset classification as per Ind AS 109 Gross carrying amount as per Ind AS (**) Loss allowances (provisions) as required under Ind AS 109 Net carrying amount Provisions required as per IRACP norms (*) Difference between Ind AS 109 provisions and IRACP norms (A) (B) (C) (D) (E=C-D) (F) (G=D-F) Performing assets Standard Stage 1 5,65,698.96 5,604.99 5,60,093.97 2,247.93 3,357.06 Stage 2 10,801.33 3,482.97 7,318.36 40.69 3,442.28 Subtotal (A) 5,76,500.29 9,087.96 5,67,412.33 2,288.62 6,799.34 Non performing assets (NPA) Substandard Stage 1 (*) 74.10 5.11 68.99 - - Stage 2 (*) 442.68 134.36 308.32 - - Stage 3 15,842.62 13,121.42 2,721.20 5,235.14 8,025.75 Stage 3: Doubtful - up to 1 year Stage 3: Doubtful - up to 1 year 448.72 448.72 - 107.10 341.62 Stage 3: 1 to 3 years Stage 3: 1 to 3 years 70.57 70.57 - 46.57 24.00 Stage 3: More than 3 years Stage 3: More than 3 years 50.97 50.97 - 26.86 24.11 Subtotal (B) 16,929.66 13,831.15 3,098.51 5,415.67 8,415.48 Total (A+B) Stage 1 5,65,773.06 5,610.10 5,60,162.96 2,247.93 3,362.17 Stage 2 11,244.01 3,617.33 7,626.68 40.69 3,576.64 Stage 3 16,412.88 13,691.68 2,721.20 5,415.67 8,276.01 Total 5,93,429.95 22,919.11 5,70,510.84 7,704.29 15,214.82 (*) The gross carrying amount of stage 1 and 2 in non performing assets section are classified in respective stages as per Ind AS. (**) Gross carrying amount as per Ind AS represents gross carrying amount, accrued interest, loan processing fees and securitised assets. Note: Sub-total(B) of gross carrying amount as per Ind AS represents stage - III of ₹7,712.20 lakhs (March 31, 2025: ₹16,412.88 lakhs) and Sub-total(B) of net carrying amount represents stage - III of ₹6,420.24 lakhs (March 31, 2025: ₹13,691.68 Lakhs). Note 51: Disclosures on difference between Ind AS 109 provisions and IRACP norms 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)
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