Arohan Financial Services Limited | Annual Report 2021-22

Financials | 147 Annual Report | 2021-2022 Arohan Financial Services Limited Statement of Profit and Loss for the year ended 31 March, 2022 (All amounts in ` lakhs unless otherwise stated) Note 1 to 62 form an integral part of these Financial Statements This is the Statement of Profit and Loss referred to in our report of even date. For M S K A & Associates For and on behalf of the Board of Directors of Chartered Accountants Arohan Financial Services Limited Firm Registration No. 105047W Manoj Kumar N Nambiar Vineet Chandra Rai Tushar Kurani Managing Director Director Partner DIN: 03172919 DIN: 00606290 Membership No. 118580 Place: Kolkata Place: Kolkata Anirudh Singh G Thakur Milind R Nare Company Secretary Chief Financial Officer Place: Kolkata Place: Kolkata Place: Kolkata Date: 11 May 2022 Date: 11 May 2022 Notes Year ended 31 March 2022 Year ended 31 March 2021 Revenue from operations Interest income 26 85,872.70 94,582.42 Dividend income 27 3.50 - Fees and commission income 28 4,172.35 2,324.54 Net gain on derecognition of financial instruments 29 - 1,565.00 Other operating income 30 124.02 147.25 Total revenue from operations 90,172.57 98,619.21 Other income 31 1,870.03 2,748.31 Total Income 92,042.60 1,01,367.52 Expenses Finance costs 32 40,176.34 46,798.67 Impairment on financial instruments 33 13,566.80 50,386.29 Employee benefits expenses 34 21,039.10 18,897.61 Depreciation and amortisation 35 586.07 668.52 Other expenses 36 8,380.19 6,395.76 Total Expenses 83,748.50 1,23,146.85 Profit/ (loss) before tax 8,294.10 (21,779.33) Tax expense: 38 Current tax 8.93 6,213.95 Deferred tax expenses/ (credit) 2,178.62 (12,006.77) Tax expense for earlier years 11.52 8.43 Total tax expenses/ (credit) 2,199.07 (5,784.39) Profit/ (loss) for the year 6,095.03 (15,994.94) Other Comprehensive Income (A) Items that will not be reclassified to profit or loss (i) Remeasurement of post employment benefit obligations (223.42) (166.14) (ii) Equity instruments through other comprehensive income 5.00 - (iii) Income tax relating to these items 55.40 41.81 Subtotal (A) (163.02) (124.33) (B) Items that will be reclassified to profit or loss (i) Fair valuation of financial assets - (1,389.86) (ii) Income tax relating to these items - 320.52 Subtotal (B) - (1,069.34) Total other comprehensive income (A + B) (163.02) (1,193.67) Total comprehensive income for the year 5,932.01 (17,188.61) Earnings per equity share 39 Basic ( ` ) 5.07 (14.56) Diluted ( ` ) 5.05 (14.56)