Arohan Annual Report FY 20-21

Arohan Financial Services Limited Statement of Profit and Loss for the year ended 31 March 2021 (All amounts in INR lakhs unless otherwise stated) Notes Year ended 31 March 2021 Year ended 31 March 2020 Revenue from operations Interest income 27 94,582.42 86,146.25 Fees and commission income 28 2,324.54 2,525.21 Net gain on derecognition of financial instruments 29 1,565.00 3,324.81 Other operating income 30 147.25 183.72 Total Revenue from operations 98,619.21 92,179.99 Other Income 31 2,748.31 1,270.61 Total Income 101,367.52 93,450.60 Expenses Finance costs 32 46,798.67 38,220.08 Impairment on financial instruments 33 50,386.29 15,587.90 Employee benefits expenses 34 18,897.61 15,700.83 Depreciation, amortisation and impairment 35 668.52 669.61 Other expenses 36 6,395.76 6,513.64 Total Expenses 123,146.85 76,692.06 Profit/(Loss) before tax (21,779.33) 16,758.54 Tax expense: Current tax 6,213.95 7,520.77 Deferred tax (credit) 38 (12,006.77) (3,442.28) Tax expense of earlier years 8.43 - Total tax expenses (5,784.39) 4,078.49 Profit/(loss) for the year (15,994.94) 12,680.05 Other Comprehensive Income (A) Items that will not be reclassified to profit or loss (i) Remeasurement of post employment benefit obligations (166.14) (576.11) (ii) Equity instruments through other comprehensive income - (3.32) (iii) Income tax relating to these items 41.81 145.83 Subtotal (A) (124.33) (433.60) (B) Items that will be reclassified to profit or loss (i) Fair valuation of financial assets (1,389.86) 1,689.28 (ii) Income tax relating to these items 320.52 (425.16) Subtotal (B) (1,069.34) 1,264.12 Total other comprehensive income (A + B) (1,193.67) 830.52 Total comprehensive income for the year (17,188.61) 13,510.57 Earnings per equity share Basic (INR) 39 (14.56) 12.07 Diluted (INR) (14.56) 12.05 Note 1 to 65 form an integral part of these financial statements For Walker Chandiok & Co LLP Chartered Accountants Firm Registration No. 001076N/N500013 Manish Gujral Partner Membership No. 105117 Place: Mumbai Date: 4 June 2021 Manoj Kumar Nambiar Managing Director (DIN: 03172919) Place: Mumbai Milind R Nare Chief Financial Officer Place : Mumbai Anurag Agrawal Director (DIN: 02385780) Place : Mumbai Anirudh Singh G Thakur Company Secretary Place: Mumbai Date: 4 June 2021 For and on behalf of Board of Directors of Arohan Financial Services Limited This is the Statement of Profit and Loss referred to in our report of even date. Financial 133