Case Study

Case Study Aroha Capital Ltd., an NBFC-UL, provides the following data as at 31 March 2026: • Owned Fund: ₹600 crore • Investment in shares of other NBFCs: ₹25 crore • Loans/deposits with subsidiaries & group companies: ₹45 crore • Perpetual Debt Instruments (PDI) issued during FY 2025-26: ₹80 crore • Tier 1 Capital as on 31 March 2025 (previous year): ₹400 crore • Preference shares (not compulsorily convertible): ₹30 crore • Revaluation reserves: ₹50 crore • General provisions for Standard…