INDEPENDENT PRACTITIONER EVIDENCE
Every claim connected
to the right evidence.
Selected institutional claims were subject to independent limited assurance by NPSY & Co. under SAE 3000, with a separate SRS 4400 report of factual findings. Both reports are dated 3 September 2026 and relate to records/claims as at 17 July 2026.
INDEPENDENT CA REPORTS · SOURCE PAGES CONNECTED
Documented scale. Traceable findings.
NPSY & Co., Chartered Accountants examined specified institutional claims and issued two signed reports. The reports record 31,052,382 services, 792,614 beneficiary/family registrations and 2.7 billion+ structured records under their stated definitions.
Signed 3 September 2026 · records as at 17 July 2026 · N Prasada Rao, Partner (membership 200027; firm 013580S).
Two reports. Two kinds of evidence.
Section linkSAE 3000 gives limited assurance over the enumerated assertions against the Board-adopted criteria. SRS 4400 records the findings of agreed procedures; it does not express an audit opinion or an assurance conclusion.
ICAI provides the standards and UDIN verification mechanism. The independent report issuer is NPSY & Co. The UDIN identifies its report; the report and annexures define what was examined.
Website source inspection: 19 September 2026. Both signed reports and their annexures were inspected. UDIN particulars have not been freshly matched on the ICAI portal in this review. Open ICAI’s UDIN portal.
Within the specified report scope
Section linkOpen a claim for its exact count or documentary finding, counting definition and source page.
Cumulative services
31 million+ documented therapy services: floor subject to independent limited assurance; 31,052,382 recorded in the related factual-findings report at 17 July 2026.
Limited assurance on >=31,000,000 floor; 31,052,382 factual finding
Therapy service includes 1:1 therapy, structured assessments, screenings and parent training. It does not mean 31 million independently verified successful therapy sessions.
- SAE 3000
- p4 A1; p6 therapy-service definition
- SRS 4400
- p3 item1
- September handout
- Physical PDF pages 1, 3, 14, 15, 19, 22
Beneficiary / family registrations
792,614 beneficiary/family registrations recorded under the stated counting criteria at 17 July 2026.
Limited assurance on >=790,000 floor; 792,614 factual finding
Unique beneficiary or family registration counted once under the criteria. Not a separate count of 792,614 unique children, households with home therapy, or proven clinical outcomes.
- SAE 3000
- p4 A2; p6 beneficiary/family-registration definition
- SRS 4400
- p3 item2
- September handout
- Physical PDF pages 1, 3, 7, 14, 15, 19, 22
Operational centres
49 centres met the report's operational-centre criteria at the cutoff; seven were visited physically.
Limited assurance on >=40 floor; 49 factual finding
Operational means a location with lease/ownership rights, location registration/listing, staffing roster and platform activity in the preceding 90 days. The report names Telangana, Andhra Pradesh, Karnataka and Delhi.
- SAE 3000
- p4 A3; p6 operational-centre definition
- SRS 4400
- p3 item3
- September handout
- Physical PDF pages 3, 14
Network-trained practitioners
2,293 network-trained and certified practitioners recorded; 83% women, at the cutoff.
Limited assurance on floors; 2,293 and 83% factual findings
Certification means completion of the network's defined training/certification pathway. It does not establish current employment, RCI registration, or independent professional licensure for every practitioner.
- SAE 3000
- p4 A4; p6 certified-practitioner definition
- SRS 4400
- p3 item4
- September handout
- Physical PDF pages 3, 14, 18, 19, 20, 21
Structured developmental records
2.7 billion+ structured platform records recorded in the SRS 4400 factual findings; the SAE 3000 report covers a 2.5 billion+ floor.
Limited assurance on 2.5B+ floor; 2.7B+ separate factual finding
Structured records/events: session logs, assessment observations, technique ratings, sensor events or equivalent mapped fields. Not unique people, independent trial observations, or established deduplicated AI-training examples; no general IT-controls audit.
- SAE 3000
- p4 A5 assures >=2,500,000,000 floor; p6 data-point definition; p7 IT reliance
- SRS 4400
- p3 item5
- September handout
- Physical PDF pages 3, 8, 9, 14, 15, 18, 19, 20
Institutional operating history
Criteria begin with incorporation in 2016; corporate renaming effective 18 May 2017.
Only operations since incorporation in 2016 covered
The reports do not establish 16+ institutional years or 16-year longitudinal coverage.
- SAE 3000
- p4 A6; p6 institutional-years criterion
- SRS 4400
- p3 item6
- September handout
- Physical PDF pages 1, 3, 9, 15, 18, 19, 20
Corporate identity, DPIIT and Udyam
CIN/name change, tax identifiers, DIPP8651 and UDYAM-TS-20-0015132 included; certificates/portal verification recorded.
Documentary claims within stated scope
Scope is as at cutoff. Sensitive tax identifiers are intentionally not reproduced in this compact map.
- SAE 3000
- p4 B1; p6 licence/registration criteria
- SRS 4400
- p3 items6-7
- September handout
- Physical PDF pages 22, 23
Medical-device classification
SRS cites CDSCO approval communication.
Documentary classification claim within stated scope
This is reported documentary checking, not an ICAI-issued regulatory approval or independent clinical-efficacy conclusion.
- SAE 3000
- p4 C1; p6 licence criteria
- SRS 4400
- p3 item8
- September handout
- Physical PDF pages 1, 3, 9, 10, 22, 23
MD-5 manufacturing licence
Original licence; covering letter Lr. Rc. MFG/MD/2026/189231; authority's reference-reconciliation letter cited.
Documentary licence claim within stated scope
Generic name Developmental Support Software (Non-Diagnostic). Does not establish outcomes or convert an MD-3 application into a licence.
- SAE 3000
- p4 C2; p6 licence criteria
- SRS 4400
- p3 item9
- September handout
- Physical PDF pages 1, 3, 9, 10, 22, 23
Quality and security certificates
Original certificates and certification-body confirmation recorded.
Documentary certification claims within stated scope
Scope and status are tied to the stated criteria and cutoff; no ongoing validity guarantee.
- SAE 3000
- p4 C3-C4; p6 licence/certification criteria
- SRS 4400
- p3 item10
- September handout
- Physical PDF pages 3, 9, 10, 22
Patent applications
16 distinct applications per filing receipts, comprising 13 PCT and 3 Indian, without duplicate counting across phases; lead PCT checked on Patentscope.
Limited assurance on >=13 PCT floor; 16 distinct applications factual finding
Applications filed, not patents granted; no conclusion on novelty, enforceability, global exclusivity or every invention described.
- SAE 3000
- p4 D1; p7 application-count definition
- SRS 4400
- p3 item11 continued p4
- September handout
- Physical PDF pages 3, 8, 9, 14, 15, 18, 19, 22
Methodology and protocol DOI records
The practitioner checked the two cited DOI records and agreement of their stated particulars.
Publication existence/content-agreement within scope
The audit procedures do not replicate statistics or establish completed independent CRO validation. The second work is explicitly a validation protocol. DOI existence/content match does not establish journal peer review.
- SAE 3000
- p4 D2; p7 publication criterion
- SRS 4400
- p4 item12
- September handout
- Physical PDF pages 3, 6, 8, 9, 14, 19, 21
Evidence beyond these two reports
Section linkPinnacle’s wider evidence includes licences, facility records, publications and research. These use their own sources and dates. Outcome-study figures, ratings and financial statements are expressly outside the SAE assurance conclusion.
Wider centre network
Handout p14 itself distinguishes 49 operational centres from network figure 70+.
Not established by these reports
The handout distinguishes the wider 70+ network from 49 centres meeting the operational criteria. Ownership and franchise status require their own records.
- SAE 3000
- No 70+ or wholly-owned-network assertion; A3 uses >=40 and allows lease or ownership.
- SRS 4400
- p3 item3 records 49, not 70+.
- September handout
- Physical PDF pages 1, 3, 9, 14, 18, 19, 20, 21
Clinical outcomes and study results
Handout p14 expressly lists outcome-study figures among exclusions.
Not assured by these reports
Clinical results require the relevant study design, population, measurements and findings.
- SAE 3000
- p3 para10 excludes outcome-study figures; no assertion covering 97% or all twelve studies
- SRS 4400
- p2 para5; no relevant outcome annexure item
- September handout
- Physical PDF pages 1, 7, 8, 19, 20, 21, 23
Public ratings
Handout p14 repeats ratings exclusion.
Not assured by these reports
Consult a dated rating source and its review population.
- SAE 3000
- p3 para10 expressly excludes ratings
- SRS 4400
- p2 para5; no relevant annexure item
- September handout
- Physical PDF page 1
Financial statements and valuation
Handout p14 excludes financial statements; elsewhere handout references separate audited financials/management estimates.
Not assured by these reports
Financial assertions require the corresponding financial audit or valuation evidence.
- SAE 3000
- p3 para10 excludes references to financial statements
- SRS 4400
- p2 para5 expressly no assurance on company financial statements taken as a whole
- September handout
- Physical PDF pages 1, 3, 18, 20, 22
BIS licence
BIS licence and audit dates in handout are after 17 July cutoff.
Not covered by these July-cutoff reports
Use the BIS original and current registry status separately; the two CA reports do not certify the BIS claim.
- SAE 3000
- Absent from p4 assertions
- SRS 4400
- Absent from pp3-4 annexure
- September handout
- Physical PDF pages 1, 3, 5, 9, 10, 22, 23
HFR and district registrations
Facility/disability registrations require their individual sources and current-status review.
Not covered by these reports
Generic references to inspecting registrations do not extend the annexure to every company registration.
- SAE 3000
- Not listed in Annexure I
- SRS 4400
- Not listed in annexure
- September handout
- Physical PDF pages 3, 7, 11, 12, 19, 22
Appreciation letters and recognition
Government-appreciation letters and nominations need their own documentary sources.
Not covered by these reports
Read the original letters and their individual purposes in the recognition register.
- SAE 3000
- Not listed in Annexure I
- SRS 4400
- Not listed in annexure except DPIIT recognition
- September handout
- Physical PDF pages 1, 3, 13, 19, 22
International reach and technique library
No corresponding procedure/finding in the signed reports.
Not covered by these reports
International reach, languages and library inventories use separate source records. The later 1.3 lakh technique update is not part of these July-cutoff reports.
- SAE 3000
- Not listed in Annexure I
- SRS 4400
- Not listed in annexure
- September handout
- Physical PDF pages 1, 3, 4, 5, 7, 15, 17, 19
Developmental framework and software performance
Technical/workflow claims need version-specific product and research evidence.
Not independently validated by these reports
A CA report on institution records does not validate every software characteristic.
- SAE 3000
- No architecture/performance assertion; D2 limited to DOI particulars
- SRS 4400
- No architecture/performance procedure; item12 resolves DOI particulars
- September handout
- Physical PDF pages 3, 5, 6, 8, 15, 19
Other publications, comparisons and future plans
Handout labels several as management assessments or future statuses; others depend on independent sources.
Not covered by these reports
Each publication, comparison or future plan has its own evidence and date; the two reports do not provide a worldwide ranking.
- SAE 3000
- Outside Annexure I except the specific patent/DOI/identity assertions already mapped
- SRS 4400
- Outside the twelve annexure items except specific overlaps already mapped
- September handout
- Physical PDF pages 2, 4, 9, 15, 16, 17, 18, 19, 20, 21, 22, 23
Reference this map
Section linkThe signed reports carry use and circulation conditions. This page provides a scope summary and page references; enquiries about the complete reports can be sent to care@pinnacleblooms.org.
Pinnacle Blooms Network is a brand of Bharath Healthcare Laboratories Private Limited. View legal identity evidence.
