| 220 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 60: Operating segment The Company is engaged primarily in the business of financing and there are no separate reportable segments as per Ind AS 108-””Segment Reporting””. The Company operates in a single geographical segment i.e. domestic. The Company is not reliant on revenues from transactions with any single external customer. The Company does not have operations outside India and hence there is no external revenue or assets which require disclosure. The company does not derives revenue, from any single customer, 10% or more of company’s total revenue. Note 61: Lease related disclosures (a) Company as a lessee In the Statement of Profit and Loss for the current and previous year, operating lease expenses which were recognised as rental expenses is now recognised as depreciation expense for the right-of-use asset and finance cost for interest accrued on lease liability. De-recognition of rental expenses and recognition of depreciation and finance costs has positively impacted EBIDTA by ₹269.59 lakhs (March 31, 2025: ₹288.02 lakhs) and negatively impacted the PBT by ₹28.13 lakhs (March 31, 2025: ₹9.96 lakhs). (b) The table below describes the nature of Company’s leasing activities by type of right-of-assets recognised on balance sheet: As on March 31, 2026 Particulars Number of leases Range of remaining term Average remaining lease term Number of leases with extension option Number of leases with purchase option Number of leases with termination option Office premises 13 3 months to 80 months 28 months 4 - - Furniture 4 39 months to 76 months 49 months 4 - - As on March 31, 2025 Particulars Number of leases Range of remaining term Average remaining lease term Number of leases with extension option Number of leases with purchase option Number of leases with termination option Office premises 12 2 months to 92 months 25 months 4 - - Furniture 4 51 months to 88 months 60 months 4 - - (c) Lease payments, not recognised as a liability The Company has elected not to recognise a lease liability for short term leases (leases with an expected term of 12 months or less) or for leases of low value assets. Payments made under such leases are expensed on a straight-line basis. The expense relating to payments not included in the measurement of the lease liability is as follows: Particulars Year ended March 31, 2026 Year ended March 31, 2025 Short-term leases 2,087.84 1,933.51
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