| 214 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) Note 55: Disclosures related to significant counterparty 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. (i) Funding concentration based on significant counterparty on borrowings Particulars As at March 31, 2026 As at March 31, 2025 Number of significant counterparties 27 22 Amount of borrowed funds from significant counterparties (#) [refer (i) below] 5,58,954.05 4,26,757.98 Percentage (%) of total deposits Not applicable Not applicable Percentage (%) of total liabilities [refer (ii) below] 92.20% 87.81% (#) Accrued interest on borrowings have been considered in above calculation. Notes: i) A “Significant counterparty” is defined as a single counterparty or group of connected or affiliated counterparties accounting in aggregate for more than 1% of the NBFC-NDSI’s, NBFC-Ds total liabilities and 10% for other non-deposit taking NBFCs. ii) Total liabilities have been computed as total assets less equity share capital less other equity and computed basis extant regulatory ALM guidelines. (ii) Top 20 large deposits (amount in ₹ lakhs and % of total deposits) The Company does not accept deposit hence not applicable. (iii) Top ten borrowings Particulars As at March 31, 2026 As at March 31, 2025 Amount of borrowed funds from top ten significant counterparties (1) 3,56,992.43 2,90,550.93 Percentage (%) of total borrowings (2) 60.47% 61.77% Note: (1) Accrued interest on borrowings have not been considered in above calculation. (2) Total borrowing has been computed as gross total debt basis extant regulatory ALM guidelines which includes securitisation transactions. (iv) Funding concentration based on significant instrument/ product Name of the instrument/ product As at 31 March 2026 As at 31 March 2025 Amount (**) Percentage of total liabilities Amount (**) Percentage of total liabilities Debt securities 15,600.00 2.57% 20,800.00 4.28% Borrowings (other than debt securities) 5,49,795.52 90.69% 4,09,584.14 84.27% Subordinated liabilities 25,000.00 4.12% 40,000.00 8.23% Note: (i) A “significant instrument/ product” is defined as a single instrument/ product of group of similar instruments/ products which in aggregate amount to more than 1% of the NBFC-NDSI’s, NBFC-Ds total liabilities and 10% for other non-deposit taking NBFCs. (ii) Total liabilities have been computed as total assets less equity share capital less other equity and computed basis extant regulatory ALM guidelines. (**) Figures are based on gross borrowing outstanding and does not includes accrued interest and other Ind AS adjustments.
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