Allocation Engine & Broker Cost Sheet

Cost line	Bucket	Amount	% of base	Standard basis	Applied basis
Pools — allocated as a block
Telephony, leased lines & internet	Shared service pool	₹3.25 Cr	0.5%	Active headcount
CRM, RMS & data processing licenses	Shared service pool	₹11.70 Cr	1.7%	Software user licenses
Business promotion, marketing & referrals	Shared service pool	₹33.18 Cr	4.9%	Tagged leads generated
Recruitment & training desk	Shared service pool	₹0.94 Cr	0.1%	Active headcount
Board, leadership & central management	Head-office pool	₹85.49 Cr	12.6%	Weighted AUM + net inflows
Finance, legal, audit & insurance	Head-office pool	₹5.45 Cr	0.8%	Weighted AUM + net inflows
Group services, brand & business support	Head-office pool	₹19.51 Cr	2.9%	Revenue contribution %
Treasury & finance cost	Head-office pool	₹9.96 Cr	1.5%	Revenue contribution %
CSR & donations	Head-office pool	₹9.23 Cr	1.4%	Weighted AUM + net inflows
Individual P&L lines
Fixed salaries — relationship managers & sales teams Note 22 · Employee Benefits · Employee Cost	Direct	₹206.17 Cr	30.3%	Relationship managers
Variable incentives & production bonus — sales teams Note 22 · Employee Benefits · Employee Cost	Direct	₹137.44 Cr	20.2%	Revenue contribution %
Salaries — branch operations, service & support Note 22 · Employee Benefits · Employee Cost	Direct	₹68.72 Cr	10.1%	Active headcount
Salaries — corporate leadership & central functions Note 22 · Employee Benefits · Employee Cost	Head office	₹45.81 Cr	6.7%	Weighted AUM + net inflows	Driven by its pool above
Contribution to provident & other funds Note 22 · Employee Benefits · Employee Cost	Direct	₹14.38 Cr	2.1%	Active headcount
Staff welfare expenses Note 22 · Employee Benefits · Employee Cost	Direct	₹7.79 Cr	1.1%	Active headcount
ESOP expenses (non-cash) Note 22 · Employee Benefits · Employee Cost	Head office	₹39.34 Cr	5.8%	Weighted AUM + net inflows	Driven by its pool above
Interest expense on borrowings Note 23 · Finance Cost · Finance Cost	Head office	₹9.96 Cr	1.5%	Revenue contribution %	Driven by its pool above
Interest on lease liability (Ind AS 116) Note 23 · Finance Cost · Occupancy & Facility	Direct	₹5.78 Cr	0.8%	Occupied seats (sq ft)
Depreciation — property, plant & equipment Note 3 · Depreciation · Depreciation & Amortisation	Direct	₹12.67 Cr	1.9%	Occupied seats (sq ft)
Depreciation — right-of-use branch premises Note 4 · Depreciation · Occupancy & Facility	Direct	₹16.41 Cr	2.4%	Occupied seats (sq ft)
Business support charges (group) Note 24 · Other Expenses · Administration & Compliance	Head office	₹7.55 Cr	1.1%	Revenue contribution %	Driven by its pool above
Data processing & IT-enabled services Note 24 · Other Expenses · Technology & Communication	Shared	₹8.81 Cr	1.3%	Software user licenses	Driven by its pool above
Legal & professional charges Note 24 · Other Expenses · Administration & Compliance	Head office	₹4.67 Cr	0.7%	Weighted AUM + net inflows	Driven by its pool above
Director sitting fees Note 24 · Other Expenses · Administration & Compliance	Head office	₹0.34 Cr	0.0%	Weighted AUM + net inflows	Driven by its pool above
Electricity expenses Note 24 · Other Expenses · Occupancy & Facility	Direct	₹2.11 Cr	0.3%	Occupied seats (sq ft)
Communication — telephony, leased lines & internet Note 24 · Other Expenses · Technology & Communication	Shared	₹3.25 Cr	0.5%	Active headcount	Driven by its pool above
Printing & stationery Note 24 · Other Expenses · Administration & Compliance	Direct	₹2.04 Cr	0.3%	Active headcount
Postage & courier Note 24 · Other Expenses · Administration & Compliance	Direct	₹1.60 Cr	0.2%	Client families served
Rent, rates & taxes Note 24 · Other Expenses · Occupancy & Facility	Direct	₹7.89 Cr	1.2%	Occupied seats (sq ft)
Repairs & maintenance Note 24 · Other Expenses · Occupancy & Facility	Direct	₹2.33 Cr	0.3%	Occupied seats (sq ft)
Recruitment & training Note 24 · Other Expenses · Administration & Compliance	Shared	₹0.94 Cr	0.1%	Active headcount	Driven by its pool above
Marketing & referral expenses Note 24 · Other Expenses · Sales & Business Promotion	Shared	₹1.47 Cr	0.2%	Tagged leads generated	Driven by its pool above
Business promotion & client engagement Note 24 · Other Expenses · Sales & Business Promotion	Shared	₹31.70 Cr	4.7%	Tagged leads generated	Driven by its pool above
Computer & software maintenance (CRM / RMS) Note 24 · Other Expenses · Technology & Communication	Shared	₹2.89 Cr	0.4%	Software user licenses	Driven by its pool above
Client claims & settlements Note 24 · Other Expenses · Administration & Compliance	Direct	₹1.03 Cr	0.2%	Client families served
Travelling & conveyance Note 24 · Other Expenses · Travel & Client Acquisition	Direct	₹10.72 Cr	1.6%	Relationship managers
Insurance charges Note 24 · Other Expenses · Administration & Compliance	Head office	₹0.14 Cr	0.0%	Weighted AUM + net inflows	Driven by its pool above
Office expenses & housekeeping Note 24 · Other Expenses · Occupancy & Facility	Direct	₹4.67 Cr	0.7%	Occupied seats (sq ft)
Brand charges Note 24 · Other Expenses · Sales & Business Promotion	Head office	₹5.53 Cr	0.8%	Revenue contribution %	Driven by its pool above
Payment to auditors — audit, tax audit & reimbursements Note 24 · Other Expenses · Administration & Compliance	Head office	₹0.64 Cr	0.1%	Weighted AUM + net inflows	Driven by its pool above
Donations Note 24 · Other Expenses · Administration & Compliance	Head office	₹3.17 Cr	0.5%	Weighted AUM + net inflows	Driven by its pool above
CSR expenditure Note 24 · Other Expenses · Administration & Compliance	Head office	₹6.06 Cr	0.9%	Weighted AUM + net inflows	Driven by its pool above
Miscellaneous & general expenses Note 24 · Other Expenses · Administration & Compliance	Head office	₹6.42 Cr	0.9%	Revenue contribution %	Driven by its pool above

Standard bases follow broking practice: dealing and RM pay by relationship managers, variable pay by revenue booked, terminals/VSAT and exchange connectivity by terminals, depository and KYC cost by client families, brokerage-linked statutory cost by turnover, marketing by tagged leads, premises by occupied sq ft, and corporate overheads by weighted AUM plus net inflows. Any line can be re-driven above.