| 152 Annual Report | 2023-2024 Financials Note 21: Other financial liabilities As at 31 March 2024 As at 31 March 2023 (Measured at amortised cost) Payable towards assignment transactions (*) 6,575.07 5,567.49 Employees dues 2,923.74 2,368.26 Lease liabilities 803.40 545.33 Liability for expenses 105.22 140.05 Other payables 1,035.68 1,325.01 Total 11,443.11 9,946.14 (*) includes payable towards assignment transactions with related party of `103.48 lakhs (March 31, 2023 : `810.61 Lakhs) [refer note 45] Note 22: Provisions (*) As at 31 March 2024 As at 31 March 2023 Provision for gratuity 1,416.96 1,368.70 Provision for pension fund 28.21 35.31 Provision for compensated absences 1,242.43 1,064.28 Total 2,687.60 2,468.29 (*) Refer note 37 on employee benefits Note 23: Other non-financial liabilities As at 31 March 2024 As at 31 March 2023 Statutory dues 1,002.84 797.39 Expenses payable 2,608.13 1,181.29 Advance from customers 546.09 90.35 Others 196.34 181.89 Total 4,353.40 2,250.92 Note 24: Share capital As at 31 March 2024 As at 31 March 2023 Number Amount Number Amount Authorised share capital (*) Equity shares of `10 each 19,50,00,000 19,500.00 18,00,00,000 18,000.00 Compulsorily convertible preference shares of `10 each 8,00,00,000 8,000.00 4,50,00,000 4,500.00 Balance at the end of the year 27,50,00,000 27,500.00 22,50,00,000 22,500.00 (*) Further, the shareholders of the Company at their extraordinary general meeting held on March 19, 2024, had approved the addition in authorised share capital of the Company to 19,50,00,000 equity shares and 8,00,00,000 compulsorily convertible preference shares, thus increasing the authorised equity shares by 5,00,00,000. The Company has done all necessary filing with the Ministry of Corporate Affairs (MCA). 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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