Board Meeting Outcomes

The Board of Directors of Healthy Investments Limited held a meeting on August 13, 2026 from 05:00 PM to 05:15 PM and approved several matters:

1. Financial Results: Approved the unaudited financial results for the first quarter ended June 30, 2026

2. Resignations:

  • Accepted resignation of Ms. Nisha Nagaraj Rao as Company Secretary and Compliance Officer effective July 31, 2026
  • Accepted resignation of M/s. Narasimha Rao & Associates, Chartered Accountants (FRN: 002336S) as Statutory Auditors effective August 13, 2026

3. New Appointment: Based on Audit Committee recommendations, approved appointment of M/s. G. Nagendra Sundaram & Co., Chartered Accountants (FRN: 005355S) as Statutory Auditors until the conclusion of the next annual general meeting, subject to shareholder approval

4. Promoter Re-classification: Approved withdrawal of re-classification application in respect of Mrs. Shantha Prasad Challa and proceeding with re-classification of remaining outgoing promoters

Financial Results for Q1 FY27 (Quarter ended June 30, 2026)

Income Statement Highlights (₹ in millions):

  • Total Revenue: ₹1.035 million (Q1 FY27) vs ₹0.021 million (Q1 FY26)
  • Revenue from operations: ₹0.016 million
  • Other Income: ₹1.019 million
  • Total Expenses: ₹0.386 million (Q1 FY27) vs ₹0.587 million (Q1 FY26)
  • Employee benefits expense: ₹0.094 million
  • Other expenses: ₹0.292 million
  • Profit Before Tax: ₹0.649 million (Q1 FY27) vs ₹(0.566) million (Q1 FY26)
  • Tax Expense: ₹0.192 million
  • Current tax: ₹0.228 million
  • Deferred tax: ₹(0.036) million
  • Net Profit: ₹0.457 million (Q1 FY27) vs ₹(8.611) million (Q1 FY26)
  • Other Comprehensive Income: ₹17.175 million
  • Total Comprehensive Income: ₹17.631 million

Earnings Per Share:

  • Basic EPS: ₹1.86
  • Diluted EPS: ₹1.86

Comparative Performance:

  • Previous quarter (Q4 FY26): Net Profit ₹0.443 million
  • Corresponding quarter last year (Q1 FY26): Net Loss ₹(8.611) million
  • Full year FY26: Net Profit ₹0.539 million

Capital Structure:

  • Paid-up equity share capital: ₹2.450 million (face value ₹10 each)
  • Reserves excluding revaluation reserves: ₹240.559 million (as per previous accounting year)

Auditor's Review Report

M/s. Narasimha Rao & Associates issued a limited review report stating that nothing came to their attention causing them to believe that the financial results contain any material misstatement. The review was conducted in accordance with Standard on Review Engagements (SRE) 2410.