Arohan Annual Report 2023-2024

141 | Annual Report | 2023-2024 Note 6: Trade receivables (at amortised cost) As at 31 March 2024 As at 31 March 2023 (unsecured) Undisputed trade receivables – considered good (*) 225.91 1,537.64 Undisputed trade receivables – which have significant increase in credit risk - - Undisputed trade receivables – credit impaired (*) - 147.44 Disputed trade receivables – considered good - - Disputed trade receivables – which have significant increase in credit risk - - Disputed trade receivables – credit impaired - - Gross trade receivables 225.91 1,685.08 Less: Impairment allowance - (147.44) Net trade receivables 225.91 1,537.64 (*) Unbilled dues are not included [refer note 9]. Trade receivable outstanding from the due date of payment/ date of transaction As at March 31, 2024 Trade receivables aging schedule Less than 6 months 6 months -1 year 1-2 years 2-3 years More than 3 years Total (i) Undisputed trade receivables – considered good (#) 225.91 - - - - 225.91 (ii) Undisputed trade receivables – which have significant increase in credit risk - - - - - - (iii) Undisputed trade receivables – credit impaired - - - - - - (iv) Disputed trade receivables – considered good - - - - - - (iii) Disputed trade receivables – which have significant increase in credit risk - - - - - - (iv) Disputed trade receivables – credit impaired - - - - - - Total 225.91 - - - - 225.91 As at March 31, 2023 Trade receivables aging schedule Less than 6 months 6 months -1 year 1-2 years 2-3 years More than 3 years Total (i) Undisputed trade receivables – considered good (#) 1,537.64 - - - - 1,537.64 (ii) Undisputed trade receivables – which have significant increase in credit risk - - - - - - (iii) Undisputed trade receivables – credit impaired (#) 144.16 3.28 - - - 147.44 (iv) Disputed trade receivables – considered good - - - - - - (iii) Disputed trade receivables – which have significant increase in credit risk - - - - - - (iv) Disputed trade receivables – credit impaired - - - - - - Total 1,681.80 3.28 - - - 1,685.08 (#) Outstanding are from the due date of payment. Where no due date of payment are specified in that case, the ageing is done from the transaction date. Arohan Financial Services Limited Notes to financial statements for the year ended March 31, 2024 (Contd.) (All amounts in ` lakhs unless otherwise stated)

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