Healthy Investments Limited has announced its unaudited financial results for the third quarter ended December 31, 2025, under Regulation 33 of SEBI listing regulations. The results were reviewed by the audit committee and approved by the Board of Directors at their meeting held on February 11, 2026.

Financial Performance Overview

The company's financial performance for Q3FY26 showed mixed results compared to the previous year. The following table summarizes the key financial metrics:

Revenue and Income Analysis

Healthy Investments Limited operates primarily as a portfolio investment company with no revenue from operations during the quarter. The company's total revenue of ₹0.913 lakhs for Q3FY26 came entirely from other income, representing a significant increase from ₹0.239 lakhs in the corresponding quarter of the previous year.

Expense Breakdown

The company's total expenses for Q3FY26 amounted to ₹0.359 lakhs, slightly higher than ₹0.311 lakhs in Q3FY25. The expense structure included:

Profitability and Tax Impact

Despite achieving a profit before tax of ₹0.554 lakhs, the company reported a net loss of ₹0.391 lakhs for Q3FY26 due to deferred tax expenses of ₹0.944 lakhs. This represents a substantial improvement from the net loss of ₹9.836 lakhs in Q3FY25, which was primarily attributed to higher deferred tax expenses of ₹9.688 lakhs in the previous year.

Other Comprehensive Income and Earnings Per Share

The company reported other comprehensive income of ₹(6.844) lakhs for Q3FY26, resulting in total comprehensive income of ₹(7.235) lakhs. The basic and diluted earnings per share for the quarter stood at ₹(1.60) compared to ₹(40.15) in Q3FY25.

Nine-Month Performance

For the nine months ended December 31, 2025, the company achieved a marginal net profit of ₹0.097 lakhs against a loss of ₹9.054 lakhs in the corresponding period of the previous year. Total comprehensive income for the nine-month period was ₹35.464 lakhs, primarily driven by other comprehensive income of ₹35.367 lakhs.

Corporate Information

The financial results were prepared in accordance with Indian Accounting Standards and have been subject to limited review by statutory auditors Narasimha Rao & Associates. The company maintains its paid-up equity share capital at ₹2.450 lakhs with a face value of ₹10 per share, and operates with a single business segment focused on portfolio investments.

Healthy Investments Limited has announced a significant change in its key managerial personnel through an official filing to BSE Limited. The company's Board of Directors approved the appointment of Ms. Nisha Nagraj Rao as the new Company Secretary and Compliance Officer during a board meeting held on December 10, 2025.

Regulatory Compliance and Board Meeting Details

The appointment was formally approved at a duly convened Board Meeting held on Wednesday, December 10, 2025, which commenced at 16:20 hours and concluded at 16:30 hours. The decision was communicated to BSE Limited in compliance with Regulation 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, with reference to Stock Code 503689.

Professional Qualifications and Background

Ms. Nisha Nagraj Rao brings a strong academic and professional foundation to her new role with comprehensive qualifications in corporate governance. According to the official filing, she is a qualified Company Secretary and Associate Member of the Institute of Company Secretaries of India (ICSI) with a Law Graduate (LL.B.) degree.

Professional Experience and Expertise

Ms. Rao's practical experience encompasses a wide range of corporate and compliance functions as detailed in the regulatory filing:

• Corporate Formation: Incorporation of companies and LLPs
• Regulatory Compliance: ROC filings and MCA compliances
• Documentation: Drafting of MOA, AOA, agreements, resolutions, notices, and agendas
• Record Management: Maintenance of statutory registers and secretarial records
• Specialized Compliance: Handling CSR compliances, MSME laws, and trademark-related work
• Share Management: Dematerialisation of shares and share transfer/transmission matters
• Audit Support: Secretarial audit support and due diligence documentation

Professional Attributes and Strategic Impact

According to the official documentation, Ms. Rao is recognized for her professionalism, strong drafting skills, integrity, and ability to handle regulatory and client coordination work effectively. These attributes position her well to manage the company's compliance framework and governance requirements.

This appointment strengthens Healthy Investments Limited's compliance and governance structure. As the Company Secretary and Compliance Officer, Ms. Rao will play a crucial role in ensuring adherence to regulatory requirements and maintaining effective corporate governance practices for the company. The appointment was signed off by Director Krishna Babu Cherukuri (DIN: 00993286) as part of the formal regulatory disclosure process.