Key Business Transactions Approved

1. Audited Financial Results: The Board approved the Audited Standalone and Consolidated Financial Results of the Company for the quarter and Financial Year ended March 31, 2026, along with the Statement of Assets and Liabilities.

2. Internal Auditor Re-appointment: The Board re-appointed M/s. Priya Gupta & Co., Chartered Accountants (Firm Registration Number: 332378E) as the Internal Auditor of the Company for the Financial Year 2026-27.

Financial Results Overview

Standalone Financial Highlights (FY Ended March 31, 2026):
  • Total Assets: ₹27,102.11 lakhs (Previous year: ₹27,215.93 lakhs)
  • Financial Assets: ₹26,882.01 lakhs (including Investments: ₹26,465.57 lakhs)
  • Net Loss Before Tax: ₹(95.12) lakhs (Previous year: ₹(71.37) lakhs)
  • Equity Share Capital: ₹3,181.05 lakhs (unchanged)
  • Cash & Cash Equivalents: ₹5.36 lakhs (Previous year: ₹2.61 lakhs)
Consolidated Financial Highlights (FY Ended March 31, 2026):
  • Total Revenue: ₹1,37,753.67 lakhs
  • Net Loss After Tax: ₹(1,296.88) lakhs
  • Total Comprehensive Loss: ₹(1,129.84) lakhs
  • Earnings Per Share (Basic): ₹(3.51)
  • Total Assets: ₹93,576.87 lakhs (Previous year: ₹97,437.14 lakhs)
  • Equity Attributable to Owners: ₹64,088.81 lakhs

Subsidiaries Included in Consolidation

The consolidated results include financials of the following entities:

1. Microsec Resources Private Limited (Wholly owned Subsidiary)

2. Innogrow Technologies Limited (Wholly owned Subsidiary)

3. Bharatiya Sanskriti Village Private Limited (Wholly owned Subsidiary)

4. Happymate Foods Limited (till 30th May 2025) (Step-down Subsidiary)

5. Genu Path Labs Limited (Step-down Subsidiary)

6. Sastasundar Healthtech Private Limited (Step-down Subsidiary)

7. My joy Technologies Private Limited (Step-down Subsidiary)

8. Alokik Advisory Services LLP (Step-down Subsidiary)

9. Dreamscape Advisors LLP (Step-down Subsidiary)

10. Ruchika Advisory Services LLP (Step-down Subsidiary)

11. Stuti Advisory Services LLP (Step-down Subsidiary)

12. Microsec Invictus Advisors LLP (Step-down Subsidiary)

13. Microsec Wealth Management Limited (Step-down Subsidiary)

14. Sastasundar Healthbuddy Limited (Subsidiary)

Auditor Reports

  • Standalone Financials: M/s JKVS & Co. issued an unmodified opinion on the Standalone Audited Financial Results.
  • Consolidated Financials: M/s JKVS & Co. issued an unmodified opinion on the Consolidated Audited Financial Results, with an Emphasis of Matter regarding going concern uncertainty at Genu Path Labs Limited.

Exceptional Items

Consolidated results include exceptional items of ₹(112.70) lakhs for FY2026, comprising:

  • Reversal of impairment loss of ₹10.68 lakhs at Genu Path Labs Limited (net impairment loss of ₹5.93 lakhs for the year)
  • Incremental impact of ₹106.77 lakhs from new Labour Codes at Sastasundar Healthbuddy Limited

Significant Events During the Year

1. Name Change: The Company changed its name from "Sastasundar Ventures Limited" to "Health X Platform Limited" during the year ended March 31, 2026.

2. Subsidiary Buyback: Sastasundar Healthbuddy Limited completed a buy-back of 20,27,534 fully paid-up equity shares from Mitsubishi Corporation for an aggregate consideration of ₹10,000.00 lakhs, increasing the Company's shareholding in SHBL from 72.14% to 78.89%.

3. Subsidiary Sale: The sale of Happymate Foods Limited was completed, and its financial results were consolidated only up to May 30, 2025.

4. Capital Reduction: Genu Path Labs Limited reduced the face value of its equity shares from ₹10/- each to ₹1/- each effective January 01, 2025, as approved by NCLT Kolkata Bench.

Segment Information

The Company operates in three reportable segments:

1. Financial Services: Revenue of ₹2,276.89 lakhs, Segment loss of ₹(500.68) lakhs

2. Healthcare Network: Revenue of ₹35,101.12 lakhs, Segment loss of ₹(2,314.40) lakhs

3. Others: Revenue of ₹2,276.89 lakhs, Segment profit of ₹95.50 lakhs

Cash Flow Information

Standalone Cash Flows:
  • Net cash from operating activities: ₹3.79 lakhs
  • Net cash used in investing activities: ₹(1.04) lakhs
  • No cash flow from financing activities
Consolidated Cash Flows:
  • Net cash used in operating activities: ₹(7,382.98) lakhs
  • Net cash from investing activities: ₹17,118.82 lakhs
  • Net cash used in financing activities: ₹(7,958.92) lakhs

Board Meeting Details

The Meeting of the Board of Directors commenced at 3:00 P.M. and concluded at 3:30 P.M. on May 30, 2026.