Notes to Accounts of Healthy Investments Ltd.

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.