Annual Report of the Company for the FY 2025-26

Date: 04-09-2026 To To The General Manager The Manager Department of Corporate Services Listing Department BSE Limited National Stock Exchange of India Limited Phiroze Jeejeebhoy Tower Exchange Plaza, Bandra Kurla Complex Dalal Street, Mumbai - 400 001 Mumbai - 400 051 Scrip Code at BSE: 533259 Symbol at NSE: HEALTHX Subject: Annual Report of the Company for the FY 2025-26. Dear Sir/ Madam, Please find enclosed herewith copy of Annual Report of the Company for the Financial Year 2025-26, pursuant to Regulation 34 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. Further, with regard to filing of Annual Report in XBRL mode, the same shall be filed in due course. The Annual Report is being sent through electronic mode to those Members whose e-mail addresses are registered with the Company/ Registrar and Share Transfer Agent/ Depositories. The aforesaid Annual Report is also available on the Company’s website at www.healthxplatform.com. Kindly take the aforesaid information on record and oblige. Thanking you, Yours faithfully, For Health X Platform Limited (formerly known as Sastasundar Ventures Limited) Pratap Singh Company Secretary & Compliance Officer M. No.: A24081 Encl: Copy of Annual Report for FY 2025-26 ANNUAL REPORT 2025-26 HEALTH X PLATFORM LIMITED (formerly Sastasundar Ventures Limited) CORPORATE Registered Office INFORMATION Azimganj House, 2nd Floor 7, Abanindra Nath Thakur Sarani (Formerly Camac Street) Board of Directors Kolkata - 700017 CIN: L65993WB1989PLC047002 Mr. Banwari Lal Mittal Phone: 033 2282 9330 Chairman and Managing Director E-mail: info@sastasundar.com Mr. Ravi Kant Sharma Website: www.healthxplatform.com Non-Executive Director Bankers Mrs. Abha Mittal Non-Executive Director HDFC Bank Limited Mrs. Rupanjana De Independent Director Auditors Dr. J. N. Mukhopadhyaya J K V S & CO Independent Director Chartered Accountants Mrs. Anjana Dikshit 5-A, Nandalal Jew Road, Kolkata-700026 Independent Director Registrar & Share Transfer Agent Chief Financial Officer MUFG Intime India Private Limited Mr. Lokesh Agarwal (formerly Link Intime India Private Limited) Rasoi Court, 5th Floor, Company Secretary 20, Sir R. N. Mukherjee Road, Kolkata - 700001 Mr. Pratap Singh Phone: 033 6906 6200 E-mail: kolkata@in.mpms.mufg.com Website: https://in.mpms.mufg.com/ IInnssiiddee tthhiiss RReeppoorrtt SSttaannddaalloonnee FFiinnaanncciiaall CCoonnssoolliiddaatteedd FFiinnaanncciiaall SSttaattuuttoorryy RReeppoorrttss 11--8811 SSttaatteemmeennttss 8822--112299 SSttaatteemmeennttss 113311--220099 Directors' Report & Annexures 1 Independent Auditors' Report 82 Independent Auditors' Report 131 Management Discussion & Analysis Report 46 Balance Sheet 92 Balance Sheet 140 Corporate Governance Report 52 Statement of Profit and Loss 93 Statement of Profit and Loss 141 Statement Regarding Subsidiary Companies 80 Statement of Changes in Equity 94 Statement of Changes in Equity 143 Cash Flow Statement 95 Cash Flow Statement 145 Notes to the Financial Statements 97 Notes to the Financial Statements 147 Statutory Reports Standalone Financials Consolidated Financials 1 DIRECTORS’ REPORT Dear Members, Your Directors are pleased to present the Thirty-seventh (37th) Annual Report together with Audited Annual Financial Statements (including Audited Consolidated Financial Statements) of the Company for the Financial Year ended 31st March, 2026. FINANCIAL HIGHLIGHTS (Rs. in Lakhs) Particulars Standalone Consolidated FY 2025-26 FY 2024-25 FY 2025-26 FY 2024-25 Total Revenue 37.59 40.40 1,31,926.59 1,11,095.46 Profit/(Loss) before Interest, Depreciation & Tax (79.97) (60.37) 615.40 381.41 Less: Finance Cost 5.52 1.19 78.17 21.72 Less: Depreciation and Amortisation Expenses 9.63 9.81 660.29 582.88 Profit/(Loss) before share of profit/(loss) of an associate; (95.12) (71.37) (123.06) (223.19) exceptional items and tax Share of Profit/ (Loss) on Associates accounted for using equity - - - (1,080.40) method Profit/ (Loss) Before Exceptional Item and Tax (95.12) (71.37) (123.06) (1,303.59) Exceptional Items - - (112.70) Profit /(Loss) before Tax (95.12) (71.37) (235.76) (20,366.50) Less: Tax Expenses - Current Tax - - 75.43 940.65 - Deferred tax expense/ (credit) - - (171.69) (7,425.31) - Income Tax of earlier years - - 5.23 (527.54) Profit/(Loss) after Tax (95.12) (71.37) (144.73) (13,354.30) Other Comprehensive Income/ (Loss) A (i) Items that will not be reclassified subsequently to profit or loss (a) Remeasurement gain/loss on defined benefit plans 0.74 (1.61) 190.09 (69.10) (b) Share of Other Comprehensive Income in Associate - - - 1.92 Company (ii) Income tax relating to items that will not be reclassified to profit or loss (a) Remeasurement gain/loss on defined benefit plans - - (42.54) 22.86 (b) Share of Other Comprehensive Income in Associate - - - (0.48) Company B (i) Items that will be reclassified subsequently to profit or loss (a) Fair value changes on debt instrument through OCI - - - - (b) Share of Other Comprehensive Income in Associate - - 94.70 - Company (ii) Income tax relating to items that will be reclassified to - - (23.84) - profit or loss Total Other Comprehensive Income/ (Loss) 0.74 (1.61) 218.41 (44.80) Total Comprehensive Income/ (Loss) (94.38) (72.98) 73.68 (13,399.10) Profit/ (Loss) for the year attributable to Owner of the company (95.12) (71.37) 117.59 (9,116.71) Non-controlling Interests - - (262.32) (4,237.59) 2 HEALTH X PLATFORM LIMITED DIRECTORS’ REPORT Particulars Standalone Consolidated FY 2025-26 FY 2024-25 FY 2025-26 FY 2024-25 Total Comprehensive income/ (Loss) for the year attributable to Owner of the company (94.38) (72.98) 285.43 (9,149.52) Non-controlling Interests - - (211.75) (4,249.58) CONSOLIDATED FINANCIAL STATEMENTS As required under SEBI (Listing Obligations & Disclosure Requirements) Regulations, 2015 [hereinafter referred to as “SEBI (LODR) Reg, 2015”] and in accordance with the Indian Accounting Standard notified under the Companies (Indian Accounting Standards) Rules, 2015, Consolidated Financial Statements of the Company and its subsidiaries form part of the Annual Report and are reflected in the consolidated financial statements of the Company. These statements have been prepared on the basis of audited financial statements received from the subsidiary companies as approved by their respective Boards. DIVIDEND The Board of Directors do not recommend any dividend for the financial year 2025-26. In accordance with Regulation 43A of SEBI (LODR) Regulations, 2015, your company has adopted the Dividend Distribution Policy with effect from June 22, 2021. The Policy lays down various parameters to be considered by the Board before the declaration/recommendation of a dividend to the members of the Company. The Dividend Distribution Policy is available on the website of the Company at https://healthxplatform.com/Pdf/Dividend_Distribution_Policy.pdf TRANSFER TO RESERVE The Company has not transferred any amount to the General Reserve Account during the financial year ended 31st March, 2026. CHANGE OF NAME OF THE COMPANY During the year under review, pursuant to approval from the Registrar of Companies, the Ministry of Corporate Affairs, and in-principle approvals from BSE Limited and National Stock Exchange of India Limited, the Company’s name was changed from Sastasundar Ventures Limited to Health X Platform Limited with effect from 20th February, 2026, and equity shares of the Company commenced trading under the new name and the trading symbol “HEALTHX” with effect from 30th April, 2026. CHANGE OF WEBSITE OF THE COMPANY, PURSUANT TO CHANGE OF NAME: In pursuance of the provisions of Regulation 30, 46 and other applicable regulations, if any, of the SEBI (LODR) Regulations, 2015 and change in Name of the Company the website of the Company has been changed from www.sastasundarventures. com to www.healthxplatform.com. The disclosure to stock exchanges in this regard was done on 2nd June, 202 [Showing first 8,000 characters — download PDF for full document]