| Scrip code | 533259 |
|---|---|
| NSE Symbol | HEALTHX |
| MSEI Symbol | NOTLISTED |
| ISIN | INE019J01013 |
| Name of company | HEALTH X PLATFORM LIMITED |
| Type of company | Main Board |
| Class of security | Equity |
| Date of start of financial year | 01-04-2026 |
| Date of end of financial year | 31-03-2027 |
| Date of board meeting when results were approved | 07-08-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 30-07-2026 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | First quarter |
| Nature of report standalone or consolidated | Consolidated |
| Whether results are audited or unaudited for the quarter ended | Unaudited |
| Whether results are audited or unaudited for the Year to date for current period ended/year ended | |
| Segment Reporting | Multi segment |
| Description of single segment | |
| Start date and time of board meeting | 07-08-2026 15:30:00 |
| End date and time of board meeting | 07-08-2026 16:25:00 |
| Whether cash flow statement is applicable on company | |
| Type of cash flow statement | |
| Declaration of unmodified opinion or statement on impact of audit qualification | Not applicable |
| Particulars | 3 months/ 6 months ended (dd-mm-yyyy) | Year to date figures for current period ended (dd-mm-yyyy) | |
|---|---|---|---|
| A | Date of start of reporting period | 01-04-2026 | 01-04-2026 |
| B | Date of end of reporting period | 30-06-2026 | 30-06-2026 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Consolidated | Consolidated |
| 1 | Income | ||
| Revenue from operations | |||
| (i) | Interest Income | 19.84 | 19.84 |
| (ii) | Dividend Income | 2.22 | 2.22 |
| (iii) | Rental Income | 0.00 | 0.00 |
| (iv) | Fees and commission Income | 0.00 | 0.00 |
| (v) | Net gain on fair value changes | 632.51 | 632.51 |
| (vi) | Net gain on derecognition of financial instruments under amortised cost category | 0.00 | 0.00 |
| (vii) | Sale of products (including Excise Duty) | 43,956.89 | 43,956.89 |
| (viii) | Sale of services | 72.34 | 72.34 |
| (ix) | Other revenue from operations | ||
| 1 | Other financial income | 1.18 | 1.18 |
| Total other revenue from operations | 1.18 | 1.18 | |
| Total Revenue From Operations | 44,684.98 | 44,684.98 | |
| Other income | 1,282.98 | 1,282.98 | |
| Total income | 45,967.96 | 45,967.96 | |
| 2 | Expenses | ||
| Cost of materials consumed | 17.20 | 17.20 | |
| Purchases of stock-in-trade | 44,797.59 | 44,797.59 | |
| Changes in inventories of finished goods, work-in-progress and stock-in-trade | (4,205.82) | (4,205.82) | |
| Employee benefit expense | 2,768.47 | 2,768.47 | |
| Finance costs | 59.39 | 59.39 | |
| Depreciation, depletion and amortisation expense | 188.82 | 188.82 | |
| Fees and commission expense | 0.00 | 0.00 | |
| Net loss on fair value changes | 0.00 | 0.00 | |
| Net loss on derecognition of financial instruments under amortised cost category | 0.00 | 0.00 | |
| Impairment on financial instruments | 0.00 | 0.00 | |
| (f) | Other expenses | ||
| 1 | Other Expenses | 2,144.83 | 2,144.83 |
| Total other expenses | 2,144.83 | 2,144.83 | |
| Total expenses | 45,770.48 | 45,770.48 | |
| 3 | Total profit before exceptional items and tax | 197.48 | 197.48 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 197.48 | 197.48 |
| 7 | Tax expense | ||
| 8 | Current tax | 47.75 | 47.75 |
| 9 | Deferred tax | (48.94) | (48.94) |
| 10 | Total tax expenses | (1.19) | (1.19) |
| 11 | Net Profit Loss for the period from continuing operations | 198.67 | 198.67 |
| 12 | Profit (loss) from discontinued operations before tax | 0.00 | 0.00 |
| 13 | Tax expense of discontinued operations | 0.00 | 0.00 |
| 17 | Net profit (loss) from discontinued operation after tax | 0.00 | 0.00 |
| 14 | Share of profit (loss) of associates and joint ventures accounted for using equity method | 0.00 | 0.00 |
| 15 | Total profit (loss) for period | 198.67 | 198.67 |
| 16 | Other comprehensive income net of taxes | (60.00) | (60.00) |
| 17 | Total Comprehensive Income for the period | 138.67 | 138.67 |
| 18 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 254.04 | 254.04 | |
| Total profit or loss, attributable to non-controlling interests | (55.37) | (55.37) | |
| 19 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 206.81 | 206.81 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | (68.14) | (68.14) | |
| 20 | Details of equity share capital | ||
| Paid-up equity share capital | 3,181.05 | 3,181.05 | |
| Face value of equity share capital | 10 | 10 | |
| 21 | Reserves excluding revaluation reserve | ||
| 22 | Earnings per share | ||
| i | Earnings per equity share for continuing operations | ||
| Basic earnings per share from continuing operations | 0.8 | 0.8 | |
| Diluted earnings per share from continuing operations | 0.8 | 0.8 | |
| ii | Earnings per equity share for discontinued operations | ||
| Basic earnings per share from discontinued operations | 0 | 0 | |
| Diluted earnings per share from discontinued operations | 0 | 0 | |
| ii | Earnings per equity share | ||
| Basic earnings per share | 0.8 | 0.8 | |
| Diluted earnings per share | 0.8 | 0.8 | |
| 23 | Debt equity ratio | 0.0 | 0.0 |
| 24 | Debt service coverage ratio | 0.0 | 0.0 |
| 25 | Interest service coverage ratio | 0.0 | 0.0 |
| 26 | Disclosure of notes on financial results | Textual Information(1) | |
| 23 | Debt equity ratio | |
|---|---|---|
| 24 | Debt service coverage ratio | |
| 25 | Interest service coverage ratio |
| Textual Information(1) | 1. The above Unaudited Consolidated Financial Results for the quarter ended June 30, 2026 have been reviewed by the Audit Committee and approved by the Board of Directors of the Company at their respective meetings held on August 07, 2026. The Limited Review for the quarter ended June 30, 2026 has been carried out by the Statutory Auditors, as required under Regulation 33 of SEBI (LODR) Regulation, 2015. 2. The Company has identified the following segments : a. Financial Services - consists mainly of financing of loans and investment in shares and securities, financial consultancy, professional fees, wealth management, financial planning, distribution and related services. b. Healthcare Network - includes activities for pathology and trading & distribution of healthcare, FMCG and other pharmaceutical products through e-commerce platform and diagnostic services which consist of pathological / non pathological investigations c. Others - includes trading in other products (excluding financial & healthcare products). 3. The Board of Directors at its meeting held on June 10, 2026, approved a Composite Scheme of Arrangement and Amalgamation (“Scheme”) amongst Health X Platform Limited (“Health X” or “Demerged Company” or “Transferee Company”), Microsec Resources Private Limited (“MRPL” or “Resulting Company” or “Amalgamated Company” or “Company”), Innogrow Technologies Limited (“ITL” or “Amalgamating Company”) and Sastasundar Healthbuddy Limited (“SHBL” or “Transferor Company”) (collectively referred to as “Companies”) and their respective shareholders and creditors pursuant to Section 230 to 232 and all other applicable provisions of the Companies Act, 2013 and the rules framed thereunder, with effect from April 01, 2026 (“the Appointed Date”). The Scheme is subject to the requisite approvals. Pending such aforesaid approvals, no accounting effect in respect of the proposed Scheme has been given in the financial results for the quarter ended June 30, 2026. 4. During the previous financial year, the sale of Happymate Foods Limited, step- down subsidiary of the company, has been completed, and accordingly, the financial results of the said entity have been consolidated in the books of accounts up to May 30, 2025, being the date on which it ceases to be a subsidiary of Sastasundar Healthbuddy Limited. 5. Exceptional items represent the gain on following transaction/ event: a. During the the previous financial year, the management of one of the step down subsidiaries, Genu Path Labs Limited, has evaluated its business operation and subsequently, Property, Plant & Equipment had been impaired. Accordingly, the company recognised an impairment loss of Rs. 5.93 lakhs, which was disclosed as an Exceptional items in the consolidated financial results for the year ended March 31, 2026. However, a reversal of impairment loss amounting to Rs. 10.68 lakhs was recognised in the consolidated financial results for the quarter ended March 31, 2026. b. During the previous financial year, the Government of India notified four Labour Codes - the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020 consolidating 29 hitherto existing labour laws. The Ministry of Labour & Employment had published draft Rules and FAQs to enable assessment of the financial impact due to these changes in regulations. The management of the subsidiary of the company, Sastasundar Healthbuddy Limited, assessed the financial impact arising from the implementation of the said Labour Codes and recognised the incremental impact/ loss of Rs. 106.77 lakhs, which was disclosed as an Exceptional items in the consolidated financial results for the year and quarter ended March 31, 2026. 6. Genu Path Labs Limited, step- down subsidiary of the company, commenced its operations in the diagnostics and healthcare services segment in 2018 with a vision to establish itself as a trusted brand. Since inception, the company has undertaken several initiatives to develop its service network and physical presence. However, these efforts have not yielded the expected outcomes, resulting in operational losses. Additionally, Sastasundar Healthbuddy Limited has assured its continued financial support to implement the revised strategies aimed at reviving and strengthening the business. 7. The figure for the quarter ended March 31, 2026 are the balancing figure between audited figure in respect of the full financial year and the unaudited published period to date reviewed figures upto the end of the third quarter December 31, 2025 which were subjected to a limited review. |
|---|
| Particulars | 3 months/ 6 month ended (dd-mm-yyyy) | Year to date figures for current period ended (dd-mm-yyyy) | |
|---|---|---|---|
| A | Date of start of reporting period | 01-04-2026 | 01-04-2026 |
| B | Date of end of reporting period | 30-06-2026 | 30-06-2026 |
| Whether results are audited or unaudited | Unaudited | Unaudited | |
| Nature of report standalone or consolidated | Consolidated | Consolidated | |
| 1 | Segment Revenue (Income) | ||
| (net sale/income from each segment should be disclosed) | |||
| 1 | Financial Services | 655.75 | 655.75 |
| 2 | Healthcare Network | 41,177.80 | 41,177.80 |
| 3 | Others | 2,851.43 | 2,851.43 |
| Total Segment Revenue | 44,684.98 | 44,684.98 | |
| Less: Inter segment revenue | 0.00 | 0.00 | |
| Revenue from operations | 44,684.98 | 44,684.98 | |
| 2 | Segment Result | ||
| Profit (+) / Loss (-) before tax and interest from each segment | |||
| 1 | Financial Services | 557.18 | 557.18 |
| 2 | Healthcare Network | (1,486.95) | (1,486.95) |
| 3 | Others | 54.82 | 54.82 |
| Total Profit before tax | (874.95) | (874.95) | |
| i. Finance cost | 59.39 | 59.39 | |
| ii. Other Unallocable Expenditure net off Unallocable income | (1,131.82) | (1,131.82) | |
| Profit before tax | 197.48 | 197.48 | |
| 3 | (Segment Asset - Segment Liabilities) | ||
| Segment Asset | |||
| 1 | Financial Services | 12,272.99 | 12,272.99 |
| 2 | Healthcare Network | 77,469.29 | 77,469.29 |
| 3 | Others | 270.68 | 270.68 |
| Total Segment Asset | 90,012.96 | 90,012.96 | |
| Un-allocable Assets | 4,850.33 | 4,850.33 | |
| Net Segment Asset | 94,863.29 | 94,863.29 | |
| 4 | Segment Liabilities | ||
| Segment Liabilities | |||
| 1 | Financial Services | 703.27 | 703.27 |
| 2 | Healthcare Network | 17,360.67 | 17,360.67 |
| 3 | Others | 0.00 | 0.00 |
| Total Segment Liabilities | 18,063.94 | 18,063.94 | |
| Un-allocable Liabilities | 133.51 | 133.51 | |
| Net Segment Liabilities | 18,197.45 | 18,197.45 | |
| Disclosure of notes on segments | |||
| Particulars | 3 months/ 6 month ended (dd-mm-yyyy) | Year to date figures for current period ended (dd-mm-yyyy) | |
|---|---|---|---|
| A | Date of start of reporting period | 01-04-2026 | 01-04-2026 |
| B | Date of end of reporting period | 30-06-2026 | 30-06-2026 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Consolidated | Consolidated |
| Other comprehensive income [Abstract] | |||
| 1 | Amount of items that will not be reclassified to profit and loss | ||
| 1 | Items that will be not reclassified subsequently to profit or loss | -11749000 | -11749000 |
| Total Amount of items that will not be reclassified to profit and loss | -11749000 | -11749000 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | (30.89) | (30.89) |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Items that will be reclassified subsequently to profit or loss | 3554000 | 3554000 |
| Total Amount of items that will be reclassified to profit and loss | 3554000 | 3554000 | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | 8.94 | 8.94 |
| 5 | Total Other comprehensive income | (60.00) | (60.00) |