Arohan Financial Services Limited | Annual Report 2021-22

Statement of Profit & Loss (INR in Cr) Audited FY 2022 FY 2021 Revenue Revenue from operations 902 986 Other Income 18 27 Total Revenue 920 1,014 Expenses Finance costs 402 468 Impairment on financial instruments 136 504 Employee benefits expenses 210 189 Depreciation, amortisation and impairment 5 7 Other expenses 84 64 Total Expenses 837 1,232 Profit before tax 83 (218) Total tax expenses 22 (58) Profit after tax 61 (160) Other Comprehensive Income (2) (12) Total comprehensive income 59 (172) Balance Sheet (INR in Cr) Audited FY 2022 FY 2021 ASSETS Financial Assets Cash and cash equivalents 954 1,158 Other bank balances 354 192 Trade receivables 2 1 Loans 3,710 3,926 Investment 0.05 (-) Other financial assets 5 11 Total financial assets 5,025 5,288 Non-financial assets Current tax assets (net) 48 6 Deferred tax assets (net) 138 159 Property, plant and equipment 4 5 Intangible assets under development 0 1 Other intangible assets 3 4 Right of use asset 4 5 Other non-financial assets 7 13 Total non-financial assets 204 193 Total assets 5,229 5,481 LIABILITIES AND EQUITY Liabilities Financial liabilities Payables - - Debt securities 283 1,007 Borrowings (other than debt securities) 3,411 3,198 Subordinated liabilities 433 210 Other financial liabilities 37 67 Total financial liabilities 4,164 4,482 Non-financial liabilities Provisions 21 18 Other non-financial liabilities 21 22 Total non-financial liabilities 42 40 Equity Equity share capital 120 120 Other equity 903 838 Total Equity 1,023 959 Total liabilities and equity 5,229 5,481 67 Annual Report | 2021-2022 Management Discussion & Analysis