EVIDENCE & CONTEXT Updated: 19 September 2026
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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).

See what each report covers

Two reports. Two kinds of evidence.

Section link

SAE 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 link

Open 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 link

Pinnacle’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 link

The 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.

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