Arohan Annual Report FY 20-21

Arohan Financial Services Limited Statement of change in equity for the year ended 31 March 2021 (All amounts in INR lakhs unless otherwise stated) (a) Equity share capital Particulars As at 31 March 2021 As at 31 March 2020 Balance at the beginning of the year 11,032.10 10,267.39 Changes in equity share capital during the year 985.63 764.71 Balance at the end of the year 12,017.73 11,032.10 (b) Other equity Particulars Reserves and Surplus Other Comprehensive Income Total other equity Secu- rities premium Stat- utory reserves Retained Earnings Gen- eral re- serve Share option out- standing account Treasury shares Equity instruments through other com- prehensive income Fair valuation of financial assets Balance as at 31 March 2019 40,011.44 4,269.77 17,237.67 80.27 129.78 (2,084.85) (1.09) (194.78) 59,448.21 Profit for the year - - 12,680.05 - - - - - 12,680.05 Other comprehensive income (net) - - (431.12) - - - (2.48) 1,264.12 830.52 Share based payment to employees 265.45 - - - 265.45 Issue of equity shares 12,235.29 - - - - - -- 12,235.29 Share issue expense (228.58) (228.58) Transfer to statutory reserves - 2,536.01 (2,536.01) - - - - - Balance as at 31 March 2020 52,018.15 6,805.78 26,950.59 80.27 395.23 (2,084.85) (3.57) 1,069.34 85,230.94 Loss for the year - - (15,994.94) - - - - - (15,994.94) Other comprehensive income (net) - - (124.33) - - - - (1,069.34) 1,193.67 Share based payment to employees - - - - 334.54 - - - 334.54 Issue of equity shares 19,372.66 - - - - - - - 19,372.66 Share issue expense (358.73) - - - - - - - (358.73) Issue of shares to trust - - - - - (3,545.00) - - (3,545.00) Transfer to Statutory reserve (*) - - - - - - - - - Balance as at 31 March 2021 71,032.08 6,805.78 10,831.32 80.27 729.77 (5,629.85) (3.57) - 83,845.80 (*) During the current year the Company have incurred losses and accordingly no amount has been transferred to Statutory reserve. This is the Statement of Changes in Equity referred to in our report of even date. 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 Financial 135