Arohan Financial Services Limited | Annual Report 2022-23

| 184 Annual Report | 2022-2023 Financial Note 46: Additional disclosures pursuant to Para 19 of Master Directions - Non-Banking Financial Company - Systemically Important Non-Deposit taking company and Deposit taking company (Reserve Bank) Directions, 2016. (contd.) viii) Additional Disclosures (Contd.) B) Draw Down from Reserves There have been no instances of draw down from reserves by the Company during the current and previous year. C) Concentration of Advances, Exposures and NPAs D) Sectoral exposure Particulars As at 31 March 2023 As at 31 March 2022 a) Concentration of Advances Total Advances to twenty largest borrowers 865.87 9,030.67 Percentage of advances to twenty largest borrowers to total advances 0.17% 2.16% b) Concentration of Exposures Total exposure to twenty largest borrowers/ customers 865.87 10,905.67 Percentage of exposures to twenty largest borrowers/ customers to total exposure 0.17% 2.57% c) Concentration of NPAs Total exposure to top four NPA accounts 29.46 191.94 Sectors As at 31 March 2023 As at 31 March 2022 Total exposure (includes on balance sheet and off- balance sheet exposure) Gross NPAs Percentage of Gross NPAs to total exposure in that sector Total exposure (includes on balance sheet and off- balance sheet exposure) Gross NPAs Percentage of Gross NPAs to total exposure in that sector 1. Agriculture and Allied Activities - - - - - - 2. Industry i…. ii…. Others - - - - - - Total of Industry (i+ii+…+Others) - - 3. Services i. Secured term loan 854.79 26.06 3.05% 9,405.09 22.84 0.24% ii…. Others Total of Services (i+ii+…+Others) 854.79 26.06 3.05% 9,405.09 22.84 0.24% 4. Personal Loans i. Retail loans 4,695.96 824.50 17.56% 26,220.05 2,580.72 9.84% ii… Others Total of Personal Loans (i+ii+…+Others) 4,695.96 824.50 17.56% 26,220.05 2,580.72 9.84% 5. Others - Microfinance Loan 5,01,135.37 13,662.95 2.73% 3,79,211.68 16,097.13 4.24% Total 5,06,686.12 14,513.51 2.86% 4,14,836.82 18,700.69 4.51% 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)