Arohan Financial Services Limited | Annual Report 2022-23

| 170 Annual Report | 2022-2023 Financial Note 41: Financial risk management (Contd.) (ii) Maturities of financial assets and liabilities The tables below analyse the Company financial assets and liabilities into relevant maturity groupings based on their contractual maturities. The amounts disclosed in the table are the contractual undiscounted cash flows: As at 31 March 2023 Less than 1 year 1-2 year 2-3 year More than 3 years Total Financial assets Cash and cash equivalents 55,766.91 - - - 55,766.91 Other bank balances 19,858.92 9,206.73 10,207.14 1,551.15 40,823.94 Trade receivables 1,685.08 - - - 1,685.08 Loans 4,00,025.26 1,84,643.44 4,846.22 12,734.87 6,02,249.79 Investments - - - 7,877.00 7,877.00 Other financial assets 2,684.85 12.73 4.26 55.48 2,757.32 Total undiscounted financial assets 4,80,021.02 1,93,862.90 15,057.62 22,218.50 7,11,160.04 Financial liabilities Debt Securities 12,579.20 9,555.47 1,443.23 13,299.11 36,877.01 Borrowings other than debt securities 2,69,478.00 1,19,008.88 27,008.60 - 4,15,495.48 Subordinated liabilities 8,153.58 5,459.41 18,717.88 29,013.39 61,344.26 Other financial liabilities 9,624.08 177.98 89.61 182.81 10,074.48 Total undiscounted financial liabilities 2,99,834.86 1,34,201.74 47,259.32 42,495.31 5,23,791.23 Net undiscounted financial assets/ (liabilities) 1,80,186.16 59,661.16 (32,201.70) (20,276.81) 1,87,368.81 As at 31 March 2022 Less than 1 year 1-2 year 2-3 year More than 3 years Total Financial assets Non-derivatives Cash and cash equivalents 95,642.56 - - - 95,642.56 Other bank balances 13,157.21 18,180.85 3,858.79 2,527.40 37,724.25 Trade receivables 200.59 - - - 200.59 Loans 3,55,933.99 1,07,340.08 700.50 16,825.42 4,80,799.99 Investments - - - 5.00 5.00 Other financial assets 457.86 44.41 12.73 47.18 562.18 Total undiscounted financial assets 4,65,392.21 1,25,565.34 4,572.02 19,405.00 6,14,934.57 Financial liabilities Non-derivatives Debt Securities 12,079.93 11,135.43 8,111.23 - 31,326.59 Borrowings other than debt securities 3,66,211.29 95,583.88 14,589.52 849.58 4,77,234.27 Subordinated liabilities 6,811.69 8,126.86 5,459.41 47,731.27 68,129.23 Other financial liabilities 3,374.14 124.45 74.76 249.52 3,822.87 Total undiscounted financial liabilities 3,88,477.05 1,14,970.62 28,234.92 48,830.37 5,80,512.96 Net undiscounted financial assets/ (liabilities) 76,915.16 10,594.72 (23,662.90) (29,425.37) 34,421.61 Arohan Financial Services Limited Summary of significant accounting policies and other explanatory information for the year ended 31 March 2023 (Contd.) (All amounts in ` lakhs unless otherwise stated)