| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Arohan Financial Services Limited |
|
Particulars |
31-03-2026 |
31-03-2025 |
|
Financial assets |
|
|
|
Cash
and cash equivalents |
331.47 |
436.48 |
|
Bank
balance other than cash and cash equivalents |
191.32 |
236.93 |
|
Trade
receivables |
13.53 |
8.38 |
|
Loans |
7,006.99 |
5,705.11 |
|
Investments |
535.71 |
363.35 |
|
Other
financial assets |
22.41 |
15.56 |
|
Non-financial assets |
|
|
|
Current
tax assets (net) |
13.07 |
10.31 |
|
Deferred
tax assets (net) |
71.02 |
80.14 |
|
Property,
plant and equipment |
10.79 |
8.92 |
|
Intangible
assets under development |
- |
0.29 |
|
Other
intangible assets |
2.98 |
3.89 |
|
Right
of use asset |
6.26 |
6.01 |
|
Other
non-financial assets |
14.37 |
10.43 |
|
Total Assets |
8,219.94 |
6,885.79 |
|
Financial liabilities |
|
|
|
Trade
payables - dues to micro and small enterprises |
0.02 |
- |
|
Trade payables - dues to creditors other than micro and small enterprises |
34.64 |
27.52 |
|
Debt
securities |
160.13 |
213.04 |
|
Borrowings
(other than debt securities) |
5,489.93 |
4,090.71 |
|
Subordinated
liabilities |
249.57 |
399.66 |
|
Other
financial liabilities |
74.53 |
73.38 |
|
Non-financial liabilities |
|
|
|
Provisions |
42.67 |
38.97 |
|
Other
non-financial liabilities |
10.67 |
17.39 |
|
Equity |
|
|
|
Equity
share capital |
159.41 |
158.91 |
|
Other
equity |
1,998.37 |
1,866.22 |
|
Total Liabilities And Equity |
8,219.94 |
6,885.79 |
Arohan Financial Services Limited Standalone Profit & Loss Statement (Rs in Crores)
|
Particulars |
31-03-2026 |
31-03-2025 |
|
Revenue from operations |
|
|
|
Interest
income |
1,415.50 |
1,581.18 |
|
Dividend
income |
0.04 |
0.12 |
|
Fees
and commission income |
95.43 |
96.54 |
|
Net
gain on fair value changes |
10.30 |
- |
|
Net gain on derecognition of financial instruments under amortised cost category |
23.22 |
11.68 |
|
Other
operating income |
0.37 |
2.23 |
|
Total revenue from operations |
1,544.88 |
1,691.75 |
|
Other
income |
6.67 |
3.51 |
|
Total income |
1,551.55 |
1,695.26 |
|
Expenses |
|
|
|
Finance
costs |
524.59 |
631.96 |
|
Impairment
on financial instruments |
303.37 |
397.51 |
|
Employee
benefits expenses |
396.72 |
389.20 |
|
Depreciation
and amortization |
9.21 |
6.85 |
|
Other
expenses |
154.24 |
131.65 |
|
Total expenses |
1,388.14 |
1,557.18 |
|
Profit before tax |
163.41 |
138.09 |
|
Current
tax expense/(credit) |
31.95 |
50.32 |
|
Deferred
tax expense/(credit) |
9.13 |
-21.92 |
|
Net profit after tax |
122.33 |
109.69 |
|
Other comprehensive income |
|
|
|
Remeasurement
of post employment benefit |
-0.04 |
-9.24 |
|
Income tax relating to items that will not be reclassified to profit or loss |
0.01 |
2.33 |
|
Other comprehensive income |
-0.03 |
-6.92 |
|
Total comprehensive income for the
period/year |
122.30 |
102.77 |
|
Paid-up
equity share capital (Face value of Rs 10 each) |
159.41 |
158.91 |
|
Earnings per equity share (not annualised) |
|
|
|
Basic
(In Rs) |
8.02 |
7.20 |
|
Diluted
(In Rs) |
8.01 |
7.18 |
Arohan Financial Services Limited Standalone Cash Flow Statement (Rs in Crores)
|
Particulars |
31-03-2026 |
31-03-2025 |
|
Cash flows from operating activities |
|
|
|
Profit
before tax |
163.41 |
138.09 |
|
Adjustments for: |
|
|
|
Depreciation
and amortization |
7.17 |
4.77 |
|
Depreciation
on right of use assets |
2.04 |
2.09 |
|
Interest
on lease liability (net) |
0.82 |
0.77 |
|
Impairment
loss allowance on loans |
308.42 |
374.02 |
|
Impairment
loss allowance on security receipts |
-5.00 |
23.44 |
|
Impairment
loss allowance on investment |
-0.05 |
- |
|
Net gain
on fair value changes |
-0.53 |
- |
|
Net
gain on derecognition of financial instruments |
-23.22 |
-11.68 |
|
Share
based payments to employees |
10.35 |
7.60 |
|
Effective
interest rate adjustment for financial instruments |
-60.09 |
-49.37 |
|
Interest
income accrued |
-1,280.14 |
-1,418.64 |
|
Interest
on investments and fixed deposits |
-54.64 |
-81.76 |
|
Finance
cost accrued |
496.18 |
595.58 |
|
Operating profit before working capital
changes |
-435.28 |
-415.09 |
|
Adjustments for: |
|
|
|
(Increase)/decrease
in loans |
-1,631.20 |
533.16 |
|
(Increase)/decrease
in trade receivables |
-5.15 |
6.14 |
|
Decrease
in other financial assets |
16.42 |
30.07 |
|
Increase
in other non-financial assets |
-4.00 |
-4.44 |
|
Increase/(decrease)
in trade payables |
7.13 |
-0.58 |
|
Increase/(decrease)
in other financial liabilities |
0.75 |
-37.75 |
|
Increase
in provisions |
3.66 |
2.85 |
|
Decrease
in other non-financial liabilities |
-6.73 |
-0.06 |
|
Cash (used in)/generated from operating
activities |
-2,054.39 |
114.30 |
|
Interest
received |
1,377.70 |
1,494.38 |
|
Interest
paid |
-494.93 |
-614.36 |
|
Income
taxes paid (net of refunds) |
-34.72 |
-48.64 |
|
Net cash (used in)/generated from
operating activities |
-1,206.33 |
945.68 |
|
Cash flows from investing activities |
|
|
|
Purchase
of property, plant and equipment |
-7.81 |
-4.81 |
|
Proceeds
from sale of property, plant and equipment |
0.01 |
0.01 |
|
Interest
received on investments and fixed deposits |
67.04 |
64.88 |
|
Proceeds
from fixed deposits |
95.87 |
143.39 |
|
Investment
in fixed deposits |
-55.24 |
-49.04 |
|
Proceeds
from redemption of mutual funds |
1,700.58 |
- |
|
Investment
in mutual funds |
-1,892.99 |
- |
|
Proceeds
from redemption of Government securities |
173.17 |
191.31 |
|
Purchase
of Government securities |
-155.00 |
-473.80 |
|
Proceeds
from dividend from investments |
0.04 |
0.12 |
|
Purchase
of intangible assets |
-0.05 |
-0.14 |
|
Purchase
of intangible assets under development |
- |
-0.71 |
|
Net cash (used in) investing activities |
-74.38 |
-128.80 |
|
Cash flows from financing activities |
|
|
|
Repayment
of debt securities |
-52.00 |
-192.50 |
|
Proceeds
from borrowings (other than debt securities) |
5,248.98 |
2,739.65 |
|
Repayment
of borrowings (other than debt securities) |
-3,868.59 |
-3,863.73 |
|
Repayment
of subordinated liabilities |
-150.00 |
- |
|
Payment
of interest on lease liabilities |
-0.81 |
-0.67 |
|
Payment
of principal on lease liabilities |
-1.88 |
-2.11 |
|
Net cash generated from/(used in)
financing activities |
1,175.70 |
-1,319.36 |
|
Net increase/(decrease) in cash and cash
equivalents |
-105.01 |
-502.49 |
|
Cash
and cash equivalents at the beginning of the year |
436.48 |
938.96 |
|
Cash and cash equivalents at the end of
the year |
331.47 |
436.48 |
Summary
of Cash Flow Statement:
Cash Flow
from Operating Activities
The company reported
a net operating cash
outflow of ₹1,206.33 crore in FY2025-26, compared to an inflow
of ₹945.68 crore in FY2024-25. This decline was mainly due to a significant
increase in loans of ₹1,631.20 crore, reflecting higher loan disbursements.
Although profit before tax increased to ₹163.41 crore and interest receipts
remained strong, the cash generated was insufficient to offset loan growth,
resulting in negative operating cash flow.
Cash Flow
from Investing Activities
Net cash used in
investing activities declined to ₹74.38
crore from ₹128.80 crore in the previous year. The company
incurred limited capital expenditure on fixed assets while actively managing
its investment portfolio through purchases and redemptions of mutual funds,
government securities, and fixed deposits. Overall, investing activities
indicate prudent treasury and liquidity management.
Cash Flow
from Financing Activities
Financing activities
generated a net cash
inflow of ₹1,175.70 crore, compared to an outflow of ₹1,319.36
crore in FY2024-25. This was mainly due to higher borrowings of ₹5,248.98
crore, which more than offset repayments of borrowings, debt securities, and
subordinated liabilities. The additional funding supported the company 's
expanding lending operations.
Overall Cash Position
Cash and cash equivalents
decreased by ₹105.01
crore during the year, compared to a decline of ₹502.49 crore
in the previous year. The closing cash balance stood at ₹331.47 crore,
reflecting cash utilization for business growth despite strong financing
inflows.
