Arohan Financial Services Limited | Annual Report 2021-22

Financials | 227 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 60: Additional regulatory information pursuant to Ministry of Company Affairs Notification dated March 24, 2021: (Contd.) G. Registration of charges or satisfaction with Registrar of Companies (ROC) There are no charges or satisfaction yet to be registered with ROC beyond the statutory period as at March 31, 2022 except the following where no dues certificate has not been received from the lenders and pending for charge satisfaction Lenders Charge ID Sanction Date Amount Closure Date Punjab National Bank NA 13-Aug-20 5,000.00 19-Feb-22 Small Industrial Development Bank of India (SIDBI) 100236803 01-Jan-19 12,500.00 10-Feb-22 State Bank of India 100432145 05-Aug-20 25,000.00 11-Feb-22 Tata Capital 100329021 29-Jan-20 2,500.00 15-Feb-22 Kotak Mahindra Bank 10558410 15-Apr-21 2,000.00 07-Feb-22 H. Compliance with number of layers of companies The Company has no subsidiaries or investments in other companies, accordingly compliance with the number of layers prescribed under clause (87) of section 2 of the Act read with Companies (Restriction on number of Layers) Rules, 2017, are not applicable. I. Ratios Particulars 31 March 2022 31 March 2021 Percentage change in ratio Explanation (a) Debt equity (2) [refer note 42] 4.03 4.61 (13%) The company incurred losses due to COVID-19 pandemic for which the revenue was affected in last financial year (b) Return on equity ratio (3) 6.15% (16.65%) (137%) (c) Net profit ratio (4) 6.62% (15.78%) (142%) (d) Return on capital employed (1) 6.15% (16.65%) - (e) Current ratio (1) Not applicable - (f) Debt service coverage ratio (1) Not applicable - (g) Inventory turnover ratio (1) Not applicable - (h) Trade receivables turnover ratio (1) Not applicable - (i) Trade payables turnover ratio (1) Not applicable - (j) Net capital turnover ratio (1) Not applicable - (k) Return on investment (1) Not applicable - Notes: (1) The Company is a Non-Banking Financial Company registered under Reserve Bank of India Act, 1934, hence these ratios are not applicable (2) Debt - equity ratio = (debt securities + borrowings-other than debt securities + subordinated liabilities) / net worth, where net worth is aggregate of equity share capital and other equity. (3) Return on equity ratio = profit after tax / average net worth (4) Net profit ratio = profit after tax/ total income