| 162 Annual Report | 2023-2024 Financials Note 36: Other expenses Year ended 31 March 2024 Year ended 31 March 2023 Rent [Refer note 59] 1,558.83 1,286.03 Repairs and maintenance 1,185.75 1,230.65 Insurance 666.40 472.28 Power and fuel 193.14 159.73 Rates and taxes 1,353.28 68.23 Office expenses 282.60 202.62 Membership and subscription 74.88 77.05 Office maintenance 460.94 346.83 Printing and stationery 284.46 238.82 Legal and professional expenses 1,787.35 1,453.13 Director's commission [Refer note 45] 223.45 68.13 Recruitment and induction expenses 300.34 171.02 Communication expenses 139.36 105.71 Travelling and conveyance 3,366.45 2,765.24 Payment to auditors [Refer note (a) below] 117.43 83.20 Corporate social responsibility expenses [Refer note 57] - 21.83 Miscellaneous expenses 85.84 81.60 Total 12,080.50 8,832.10 Note (a) Payments to auditors (excluding applicable taxes) Statutory audit including limited reviews 85.00 70.00 Tax audit (other than statutory auditors) 1.76 1.50 In other capacity Other services 27.13 10.03 Reimbursement of expenses 3.54 1.67 Total 117.43 83.20 Note 37: Employee benefits The Company has adopted Indian Accounting Standard (Ind AS) - 19 on Employee Benefit as under : A) Defined contribution plans Provident and other funds The Company makes contributions, determined as a specified percentage of employee salaries, in respect of qualifying employees towards provident fund and other funds which are defined contribution plans. The Company has no obligations other than this to make the specified contributions. The contributions are charged to the Statement of Profit and Loss as they accrue. Particulars Year ended 31 March 2024 Year ended 31 March 2023 Employers contribution to provident and other fund 2,862.67 2,170.43 Arohan Financial Services Limited Notes to financial statements for the year ended March 31, 2024 (Contd.) (All amounts in ` lakhs unless otherwise stated)
RkJQdWJsaXNoZXIy NTE5NzY=