| 126 Annual Report | 2023-2024 Financials Note 1 to 63 form an integral part of these financial statements This is the Statement of Profit and Loss referred to in our report of even date For M S K A & Associates For and on behalf of the Board of Directors of Chartered Accountants Arohan Financial Services Limited Firm Registration No. 105047W Tushar Kurani Manoj Kumar N Nambiar Anurag Agrawal Partner Managing Director Director Membership No. 118580 (DIN: 03172919) (DIN: 02385780) Place: Kolkata Place: Kolkata Anirudh Singh G Thakur Milind R Nare Company Secretary Chief Financial Officer Place: Kolkata Place: Kolkata Place: Kolkata Date: May 24, 2024 Date: May 24, 2024 Arohan Financial Services Limited Statement of Profit and Loss for the year ended March 31, 2024 (All amounts in ` lakhs unless otherwise stated) Notes Year ended 31 March 2024 Year ended 31 March 2023 Revenue from operations Interest income 27 1,38,016.48 93,096.90 Fees and commission income 28 16,885.91 10,209.69 Net gain on derecognition of financial instruments 29 4,132.58 3,586.49 Other operating income 30 82.16 52.30 Total revenue from operations 1,59,117.13 1,06,945.38 Other income 31 4,346.19 2,154.14 Total Income 1,63,463.32 1,09,099.52 Expenses Finance costs 32 59,223.26 46,864.42 Impairment on financial instruments 33 17,875.97 19,316.60 Employee benefits expenses 34 32,471.95 24,614.80 Depreciation and amortization 35 568.34 476.24 Other expenses 36 12,080.50 8,832.10 Total Expenses 1,22,220.02 1,00,104.16 Profit before tax 41,243.30 8,995.36 Tax expense: 38 Current tax 3,412.65 1.96 Deferred tax expense 6,381.98 2,014.95 Tax expense/ (credit) for earlier year 66.50 (93.18) Total tax expenses 9,861.13 1,923.73 Profit after tax 31,382.17 7,071.63 Other comprehensive Income (A) Items that will not be reclassified to profit or loss (i) Remeasurement of post employment benefit obligations 37 (494.64) (350.99) (ii) Income tax relating to above items 124.49 88.34 Subtotal (A) (370.15) (262.65) (B) Items that will be reclassified to profit or loss (i) Fair valuation of financial assets - - (ii) Income tax relating to above items - - Subtotal (B) - - Total other comprehensive income (A+B) (370.15) (262.65) Total comprehensive income for the year 31,012.02 6,808.98 Earnings per equity share 39 Face value per share (`) 10.00 10.00 Basic (`) 26.62 6.05 Diluted (`) 26.57 5.84
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