Arohan Financial Services Limited | Annual Report 2021-22

148 | Annual Report | 2021-2022 Arohan Financial Services Limited Statement of change in equity for the year ended 31 March, 2022 (All amounts in ` lakhs unless otherwise stated) Particulars As at 31 March 2022 As at 31 March 2021 Balance at the beginning of the year 12,017.73 11,032.10 Changes in equity share capital during the year - 985.63 Balance at the end of the year 12,017.73 12,017.73 (a) Equity share capital (b) Other equity Particulars Reserves and Surplus Other Comprehensive Income Total other equity Securities premium Statutory reserves Retained Earnings General reserve Share option outstanding account Treasury shares Equity instruments through other comprehensive income Fair valuation of financial assets Balance as at March 31, 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 March 31, 2021 71,032.08 6,805.78 10,831.32 80.27 729.77 (5,629.85) (3.57) - 83,845.80 Profit for the year - - 6,095.03 - - - - - 6,095.03 Other comprehensive income (net) - - (166.59) - - - 3.57 - (163.02) Share based payments to employees 29.38 - - - 425.31 122.17 - - 576.86 Adjustment of loan to ESOP trust (24.31) - - - - - - - (24.31) Transfer to Statutory reserve - 1,219.01 (1,219.01) - - - - - - Balance as at March 31, 2022 71,037.15 8,024.79 15,540.75 80.27 1,155.08 (5,507.68) - - 90,330.36 (*) During the previous year the Company had incurred losses and accordingly no amount was transferred to Statutory reserve. This is the Statement of Changes in Equity 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