BSEResult23 Jun 2026 · 23 Jun 2026, 04:03 pm

Revised submission of the financial results for the year ended on March 31, 2026 pursuant to the query raised by email communication dated June 19, 2026.

Healthy Life Agritec Ltd · 543546

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Healthy Life Agritec Ltd submitted its audited standalone and consolidated financial results for the year ended March 31, 2026, to the BSE, following a query from the exchange. While the auditors issued an unmodified opinion on the results, their report highlighted several significant 'Key Audit Matters'. These included the company's non-compliance with TDS, Employees' Provident Fund (EPF), and Employees' State Insurance (ESI) provisions, along with outstanding undisputed income tax liabilities. Additionally, the report noted that inventory, debtor, creditor, and intangible asset valuations were management-certified and internal audit reports and internal financial controls reports were unavailable for verification.

Analysis Scores

Earnings Impact3/10
Growth Catalyst1/10
Governance Concern9/10
Regulatory Risk8/10
Balance Sheet Risk8/10
Liquidity Impact5/10
Market Sentiment2/10

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Healthy Life Agritec Ltd - 543546 - Results-Delay in Financial Results

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Date: June 23, 2026 The Manager Compliance Monitoring Team BSE Limited. Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai, Maharashtra – 400001. Scrip Code: 543546 BSE Symbol: HEALTHYLIFE Subject: Submission of data required to determine list of Large Corporate Entities. Reference: Clari(cid:976)ication pursuant to the query raise by your good of(cid:976)ice wide an email dated June 19, 2026. Dear Sir / Madam, With reference to your email communication dated June 19, 2026, regarding submission of data required for determination of Large Corporate Entity status, and pursuant to Regulation 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, it is hereby informed that the Board of Directors at their meeting held on Monday, June 08, 2026 at Registered Of(cid:976)ice of the company situated at SH-B/09, New Heera Panna CHS Ltd, Gokul Village Shanti Park, Mira Road East, Thane, Maharashtra-401107, had inter-alia: Approved the Audited Financial Results (Standalone and Consolidated) for the quarter and year ended 31st March, 2026, as recommended by the Audit Committee together with the Report of Auditors on the said Results. Please (cid:976)ind enclosed the Audited Financial Results (Standalone and Consolidated) for the year ended 31st March, 2026; together with Auditors Report with unmodi(cid:976)ied opinions on the aforesaid Results and declaration of unmodi(cid:976)ied opinion under Regulation 33(3)(d) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 for Standalone and Consolidated Audited Financial Results. Thanking You. For Healthy Life Agritec Limited Divya Mojjada Managing Director DIN: 07759911 NYS & COMPANY INDIA Chartered Accountants INDEPENDENT AUDITORS’ REPORT TO THE MEMBERS OF Healthy Life Agritec Limited (Formerly Known As Healthy Life Agritec Private Limited) Report on the Standalone Financial Results Opinion We have audited the accompanying standalone financial results of M/s Healthy Life Agritec Limited (Formerly Known As Healthy Life Agritec Private Limited) (“the company’) which comprises the Balance Sheet as at March 31, 2026, the statement of Profit and Loss account and statement of cash flows for the year, (herein referred to as “the Financial Results), attached herewith, being submitted by the company pursuant to the requirement of Regulation 33 of the Securities and Exchange Board of India (“SEBI”) (LODR) Regulations, 2015, an amended (“Listing Regulations”). In our opinion and to the best of our information and according to the explanations given to us the aforesaid standalone annual financials results: a. Are presented in accordance with the requirements of Regulation 33 of the lisitng Regulations in this regard: b. give atrue and fair view in conformity with the accounting principles generally accepted in India, of the state of affairs of the Company as at March 31, 2026, and its profit and its cash flows for the year ended on that date. Basis of Opinion We conducted our audit in accordance with the Standards on Auditing (SA’s) specified under Section 143(10) of the Companies Act, 2013. Our responsibilities under those Standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Results section of our report. We are independent of the Company in accordance with the Code of Ethics issued by the Institute of Chartered Accountants of India together with the ethical requirements that are relevant to our audit of the financial statements under the provisions of the Companies Act, 2013 and the Rules there under, alongwith Regulation 33 of the Securities and Exchange Board of India (“SEBI”) (LODR) Regulations, 2015, an amended (“Listing Regulations”) and we have fulfilled our other ethical responsibilities in accordance with these requirements and the Code of Ethics. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Phn: (+91) 11 4020 44 | E-mail ID: info@nys.co.in Key of Matter Key audit matters are those matters that, in our professional judgment, were of most significance in our audit of the financial results of the current period. These matters were addressed in the context of our audit of the financial results as a whole, and in forming our opinion thereon, and we do not provide a separate opinion on these matters. Following are our observations: a) The company has not been regular in compliance of TDS and further no provisions had been made for the late payment charges and interest for delayed payments and non-compliance. b) Inventory, balance of debtors, creditors, balance of security deposit, cash balance and valuation of Intangible Assets and their amortisation there off reported in Financial Results is as certified by the management. ©) As on the date of this report, Internal Audit Report and Report on Internal Financial Control are not available for verification. d) The Company is liable for compliance with Employees' Provident Fund and Employees' State Insurance provisions, which has not been complied with during the year. e) The Company has outstanding undisputed income tax liabilities. How the emphasis of matters is addressed in our Audit Our audit procedures on key matters includes the following: a) Obtained the outstanding litigations list as compared to the previous year. Enquired and obtained explanations for movement in litigations during the year. b) Inquired with management regarding the status of significant litigations and claimes including obtaining legal team views on the likely outcome of each litigations and claims and the magnitude of potential exposure. c) Examined the Company’s legal expenses and read the minutes if Board meetings, to evaluate the completeness if list of the open litigations. d) Read the latest correspondence between the Company and tax/legal authorities and reviewed legal opinions obtained by management, where applicable, for significant matters and considered the same in evaluating the appropriateness of the Company’s provisions or disclosure of contingent liabilities. e) With respect to the tax matters, we involved tax specialists to evaluate the significant cases and the technical grounds for Management’s conclusions on the provisions or disclosures of contingent liabilities. For non-tax matters, we evaluated Management’s decisions and rationale for provisions established or disclosure made for contingent liabilities. Information other than the financial results and auditors’ report thereon The Company’s board of directors is responsible for the preparation of the other information. The other information comprises the information included in the Board’s Report including Annexure to Board’s Report, Business Responsibility Report but does not include the financial results and our auditor’s report thereon. The Board Report is expected to be made available to us after the date of this Audit Report. Our opinion on the financial results does not cover the other information and we do not express any form of assurance conclusion thereon. In connection with our audit of the financial results, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the standalone financial results, or our knowledge obtained during the course of our audit or otherwise appears to be materially misstated. If, based on the work we have performed, we conclude that there is a no material misstatemenoft this other information; we are required to report that fact. We have nothing to report in this regard. Responsibility of Management for the Standalone Financial Results The Company’s Board of Directors is responsible for the matters stated in section 134(5) of the Companies Act, 2013 (“the Act™) with respect to the preparation of these standalone financial statements that give a true and fair view of the financial position, financial performance and cash flows of the Company in acc [Showing first 8,000 characters — download PDF for full document]