Arohan Financial Services Limited | Annual Report 2021-22

Financials | 163 Annual Report | 2021-2022 Arohan Financial Services Limited Summary of significant accounting policies and other explanatory information for the year ended 31 March, 2022 (Contd.) (All amounts in ` lakhs unless otherwise stated) Note 6: Trade receivables (at amortised cost) As at 31 March 2022 As at 31 March 2021 Unsecured, considered good (*) 200.59 113.67 Less: Impairment allowance - - Total 200.59 113.67 (*) Outstanding are from the due date of payment. Where no due date of payment specified in that case ageing is done from the transaction date. (*) Unbilled dues are not included. Outstanding for following year from the due date of payment/ date of transaction As at March 31, 2022 As at March 31, 2021 Trade receivables aging schedule Less than 6 months 6 months - 1 year 1-2 years 2-3 years More than 3 years Total Undisputed Trade receivables – considered good (*) 200.59 - - - - 200.59 Total 200.59 - - - - 200.59 Trade receivables aging schedule Less than 6 months 6 months - 1 year 1-2 years 2-3 years More than 3 years Total Undisputed Trade receivables – considered good (*) 113.67 - - - - 113.67 Total 113.67 - - - - 113.67

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