Arohan Annual Report FY 20-21

FORM NO. AOC-2 Form for disclosure of particulars of contracts/arrangements entered into by the company with related parties referred to in sub-section (1) of section 188 of the Companies Act, 2013 including certain arms length transactions under third proviso thereto (Pursuant to clause (h) of sub-section (3) of section 134 of the Act and Rule 8(2) of the Companies (Accounts) Rules, 2014) 1. Details of contracts or arrangements or transactions not at arm’s length basis There were no contracts or arrangements or transactions entered into during the year ended 31st March, 2021, which were not at arm’s length basis. 2. Details of material contracts or arrangement or transactions at arm's length basis Name of Related Party Nature of Relationship Duration of Contract Date of approval of Board Salient terms Amount INR in Lakhs Loan taken During the FY 2020-21 Since these related party transactions (RPTs) are in the ordinary course of business and are at arms length basis, approval of the Board is not applicable. However, necessary approvals were granted by the Audit committee and the Board from time to time. The RPTs entered during the year were in the ordinary course of business and on arms length basis. 1. Aavishkaar Venture Management Services Private Limited Common Directors 1500 Loan repaid 1. Aavishkaar Venture Management Services Private Limited Common Directors 1500 Transfer of MSME Business 1. Ashv Finance Limited Common Directors 6305.16 Security deposit received 1. Tribetech Pvt Ltd Significant Influence 0.12 Security deposit invoked 1. Tribetech Pvt. Ltd. Significant Influence 2.92 Interest paid 1. Aavishkaar Venture Management Services Pvt Ltd Common Directors 20.55 Professional/ business support fees 1. Tribetech Pvt. Ltd. Significant Influence 0.59 2. Aavishkaar Venture Management Services Pvt Ltd. Common Directors 34.09 3. Intellecap Advisory Services Pvt. Ltd. 169.69 4. Ashv Finance Ltd. 1,703.51 Reimbursement of expenses paid 1. Intellecap Advisory Services Private Limited Common Directors 3.34 2. Ashv Finance Ltd. 0.14 Reimbursement of cost received 1. Ashv Finance Ltd. Common Directors 22.84 2. Intellectual Capital Advisory Services Private Limited 1.87 3. Intellecap Advisory Services Pvt. Ltd. 1.75 4. Aavishkaar Venture Management Services Pvt Ltd. 0.29 Commission Income 1. Ulink Agritech Pvt. Ltd. Common Directors 28.79 Date: June 10, 2021 Place: Kolkata For and on behalf of the Board of Directors Manoj Kumar Nambiar Managing Director DIN 03172919 Annual Report | 2020-2021 118