| 216 Annual Report | 2023-2024 Financials Note 55: Disclosures related to dividend declaration pursuant to the RBI Master direction circular RBI/DoR/2023-24/106 DoR.FIN.REC.No.45/03.10.119/2023-24 Accounting period (*) Net profit for the accounting period (**) Rate of dividend (%) Amount of dividend (`) Dividend pay out ratio (%) (**) Financial year 2022-2023 and 2023-2024 Not applicable 0.001% on face value of compulsorily convertible preference shares (CCPS) 0.06 Not applicable Note: (*) Dividend has been paid on compulsorily convertible preference shares from the date of allotment to the date of conversion of compulsorily convertible preference shares to equity shares. (**) Since dividend is only related to compulsorily convertible preference shares on cumulative basis, hence disclosure of net profit and dividend payout ratio are not applicable. Note 56: Foreign Currency Disclosure Particulars Year ended 31 March 2024 Year ended 31 March 2023 (a) Earnings in foreign currency Miscellaneous income (Sale of accumulated carbon credit) - 6.19 Other operating income (reimbursement income) 74.12 - 74.12 6.19 (b) Expenditure in foreign currency Interest on debt securities (Loan processing charges) 243.09 - Other finance charges 8.31 - Legal and professional expenses 15.99 50.66 Miscellaneous expenses (Directors sitting fees) 2.73 - Repairs and maintenance - 2.98 270.12 53.64 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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