Notes to Accounts of Healthy Investments Ltd.

Mar 31, 2024

10 Provisions, Contingent Liabilities and Contingent Assets:

The Company recognises a provision when there is a present obligation as a result of a past event
that probably requires an outflow of resources and a reliable estimate can be made of the amount of
the obligation. A disclosure for a contingent liability is made when there is a possible obligation or a
present obligation that may, but probably will not, require outflow of resources. Where there is a
possible obligation or a present obligation and the likelihood of outflow of resources is remote, no
provision or disclosure is made.

Contingent Assets are neither recognised nor disclosed in the Financial Statements.

11 Claims:

Claims by and against the Company, including liquidated damages, are recognised on Acceptance
Basis.

18 The Company does not have any borrowings from Banks or Financial Institutions.

19 In the opinion of the Board of Directors, all the Assets (Other than Property, Plant, Equipment, Intangible
Assets and Non-Current Investments) are expected to realise a value which is at least equivalent to the
amount at which they are stated in the financial statements, in the ordinary course of the business. The
Board is also of the opinion that no material uncertainty exists regarding the capability of the Company in
meeting its liabilities existing as on the date of Balance Sheet as and when they fall due.

20 The Company has carried out a general review to find out whether there is any indication that any asset
or group of assets is impaired. In the absence of any such indication of potential impairment loss, no
formal estimate of recoverable amount is made and no provision for impairment of assets is required to
be made in the books of account.

21 The Company does not have any downstream companies, and hence the compliance regarding the
number of layers prescribed under Clause (87) of Section 2 of the Companies Act, 2013 read with
Companies (Restrictions on Number of Layers), Rules, 2017 and the disclosure requirements of the
names of such Companies and their CIN, beyond specified layers and the relation and extent of holding,
are not applicable.

26 The Company is engaged primarily in the business of investments and accordingly there are no separate
reportable segments as per Ind AS - 108 ''Operating Segment''.

27 The Company classifies its financial assets in the following measurement categories:

a. those to be measured subsequently at fair value (either through other comprehensive income, or
through profit or Loss) and

b. those measured at amortised cost.

The classification depends on the Company’s business model for managing the financial assets and the
contractual terms of cash flows. For assets measured at fair value, gains and losses is either recorded in
the statement of profit and loss or other comprehensive income.

B. Financial risk management:

Financial risk factors

The company is exposed to financial risks arising from its operations and the use of financial
instruments. The key financial risks include market risk, and liquidity risk. The management reviews
and design policies and procedures to minimize potential adverse effects on its financial

Market risk

The Company is dealing with stocks of share and derivatives. The company is exposed to all risks
associated with share market fluctuations.

Liquidity risk

The Company’s principal sources of liquidity are cash and cash equivalents and the cash flow that is
generated from operations.

29 Figures for the Previous Year are re-arranged, re-grouped, wherever necessary, to conform to the
figures of the Current Year. This does not have any material impact on the Financial Statements.

30 Additional Regulatory Information:

1 All the Deeds of Immovable Property are held in the name of the Company.

2 The Company has not revalued any of its Property, Plant and Equipment.

3 The Company does not have any Benami property, where any proceeding has been initiated or
pending against the Company for holding any Benami property.

4 The Company does not have any transactions with companies struck off under Section 248 of the
Companies Act 2013 or under Section 560 of the Companies Act 1956.

5 There are no Documents of Creation or Satisfaction of Charges pending for filing with the Registrar
of Companies beyond the Specified Statutory Period.

6 The Company has not traded or invested in Crypto currency or Virtual Currency during the Financial
Year.

7 The Company has not been declared wilful defaulter by any bank or financial institution or
government or any government authority.

8 The Company has not advanced or loaned or invested funds to any other person(s) or entity(ies),
including foreign entities (Intermediaries) with the understanding that the Intermediary shall:

a. directly or indirectly lend or invest in other persons or entities identified in any manner
whatsoever by or on behalf of the company (Ultimate Beneficiaries) or

b. provide any guarantee, security or the like to or on behalf of the Ultimate Beneficiaries.

9 The Company has not received any fund from any person(s) or entity(ies), including foreign entities
(Funding Party) with the understanding (whether recorded in writing or otherwise) that it shall:

a. directly or indirectly lend or invest in other persons or entities identified in any manner
whatsoever by or on behalf of the Funding Party (Ultimate Beneficiaries) or

b. provide any guarantee, security or the like on behalf of the Ultimate Beneficiaries.

10 The Company does not have any transaction which is not recorded in the books of accounts that
has been surrendered or disclosed as income during the year in the tax assessments under the
Income Tax Act, 1961 (such as, search or survey or any other relevant provisions of the Income Tax
Act, 1961.

Singnatures on Notes 1 to 30 of Notes to Financial Statements

Per our Report of Even Date For and on behalf of the Board of Directors

for NARASIMHA RAO & ASSOCIATES
Chartered A ccountants
FRN: 002336S

KRISHNA BABU CHERUKURI RUKMINI DEVI SA TULURI

Director Director & CEO

POORNACHANDRA RAO SAMBARAJU DIN: 00993286 DIN: 09547719

Partner
M. No. 025403

MURALID. KANURI SWA TIAJMERA

Hyderabad Chief Financial Officer Company Secretary

May 29, 2024 M. No. A 56243

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Mar 31, 2014

1. The Company has only one class of Shares referred to as equity shares having a par value of Rs. 10/-. Each holder of equity shares is entitled to one vote per share.

2. Previous years figures have been regrouped/rearranged/reclassified whereever necessary.

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Mar 31, 2013

1.1 The Company has only one class of Shares referred to as equity shares having a par value of Rs. 10/- Each holder of equity shares is entitled to one vote per share.

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Mar 31, 2012

1.1 The Company has only one class of Shares referred to as equity shares having a par value of Rs. 10/ -. Each holder of equity shares is entitled to one vote per share.

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Mar 31, 2010

Key management personnel and relatives Key management personnel

1. Sri Murali D. Kanuri

2. Sri K. Harishchandra Prasad

3. Smt. C. Shanta Prasad

ii) TAXES ON INCOME :

Current tax is the amount of tax payable on the taxable income for the year as determined in accordance with the provisions of the Income Tax Act, 1961.

Deferred tax is recognised, on timing differences, being the difference between taxable income and accounting income that originate in one period and are capable of reversal in one or more subsequent periods.

Deferred tax assets in respect of unabsorbed depreciation and carry forward of losses are recognised if there is virtual certainty that there will be sufficient future taxable income available to realize such losses.

The company has not recognised the net deferred tax assets in respect of accumulated capital losses in view of non availability of the benefit in future.

3) The Company has not received any intimation from the suppliers regarding their status under the Micro, Small and Medium Enterprises Development Act, 2006 and hence the disclosures relating to amount unpaid as at end of the year together with interest payable as required under the said act has not been furnished and provision for interest, if any, on delayed payment is not ascertainable at this stage. No interest payment is made during the year.

i Generic Names of Three Principal Products/Services of Company (as per monetary terms). Item Code No. (ITC Code) N.A.

Product Description Investment and trading in securities

4) Comparative figures of the previous year have been regrouped / rearranged wherever necessary.