213 | Annual Report | 2025-2026 Arohan Financial Services Limited Notes to financial statements for the year ended March 31, 2026 (cont’d) (All amounts in ₹ lakhs unless otherwise stated) Note 54: Disclosures related to asset liability management (ALM) pursuant to the Reserve Bank of India Master direction circular RBI/DOR/202526/359 DOR.ACC.REC.No.278/21.04.018/2025-26 updated on November 28, 2025 The company has adopted the liquidity risk framework as required under RBI regulation. The Board of Directors have delegated responsibility of balance sheet liquidity risk management to the asset liability committee (ALCO). ALCO reviews asset liability mismatches (ALM) and ensures that there are no excessive concentration of either assets or liability side of the balance sheet. Liquidity risk is managed in accordance with ALM policy. The same is reviewed periodically to incorporate regulatory changes, economic scenario and business requirements of the company. Maturity pattern of assets and liability as on March 31, 2026 Particulars 1 to 7 days 8 to 14 days 15 to 31 days 1 to 2 months 2 to 3 months 3 to 6 months 6 months to 1 year Over 1 year and upto 3 years Over 3 year and upto 5 years Over 5 years Total Deposits (with banks) 5,492.86 5,856.84 20,515.12 1,772.92 740.96 802.93 8,930.27 4,230.76 234.03 29.88 48,606.57 Advances (Micro Finance Portfolio) 9,542.60 15,268.17 13,359.65 30,912.01 30,752.71 86,040.88 1,55,773.72 1,95,679.19 1,407.93 - 5,38,736.86 Advances (Other than Micro Finance) 3,109.61 5,123.96 4,483.46 11,526.98 11,316.35 30,913.68 48,541.97 46,838.77 107.08 - 1,61,961.86 Investments 20,715.64 10,300.80 6,188.64 - - 4,040.85 5,648.06 6,676.64 - - 53,570.63 Borrowings (*) 3,604.80 5,499.54 22,175.34 29,792.70 38,985.89 92,884.80 1,59,512.60 2,37,173.31 333.34 - 5,89,962.32 Foreign Currency assets - - - - - - - - - - - Foreign Currency liabilities - - - - - - - - - - - (*) Borrowing includes debt securities, borrowings (other than debt securities) and subordinated liabilities. Maturity pattern of assets and liability as on March 31, 2025 Particulars 1 to 7 days 8 to 14 days 15 to 31 days 1 to 2 months 2 to 3 months 3 to 6 months 6 months to 1 year Over 1 year and upto 3 years Over 3 year and upto 5 years Over 5 years Total Deposits (with banks) 5,348.32 11,271.87 20,828.34 398.02 153.36 2,895.98 7,936.56 7,305.62 218.33 27.65 56,384.05 Advances (Micro Finance Portfolio) 11,544.43 18,471.10 16,162.21 36,508.66 35,723.25 1,00,010.60 1,62,972.42 1,38,140.81 3,090.21 - 5,22,623.69 Advances (Other than Micro Finance) 856.57 1,370.51 1,199.20 3,221.68 3,219.48 9,349.52 15,147.66 13,514.22 8.31 - 47,887.15 Investments - - - 14,902.29 - 3,046.40 - 17,408.70 977.21 - 36,334.60 Borrowings (*) 6,712.52 5,994.28 25,386.34 26,228.67 35,453.21 84,344.30 1,21,042.25 1,65,178.80 - - 4,70,340.37 Foreign Currency assets - - - - - - - - - - - Foreign Currency liabilities - - - - - - - - - - - (*) Borrowing includes debt securities, borrowings (other than debt securities) and subordinated liabilities. Notes: 1. The above information has been considered as per the Asset Liability Management (ALM) Report compiled by the management and reviewed by the ALM Committee.
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