# Independent CA evidence: claims and source pages

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.
Issuer: NPSY & Co., Chartered Accountants
Signatory: N Prasada Rao, Partner
Signed: 2026-09-03
Cutoff: 2026-07-17
Original signed documents and annexures inspected. Both exact UDINs and practitioner/signing particulars matched on the live ICAI portal on 19 September 2026; both showed Active. Report scope and cutoff remain unchanged.

Independent Practitioner's Limited Assurance Report under SAE 3000
UDIN: 26200027GMBLXU4868
Limited assurance under SAE 3000; report says aligned with ISAE 3000 (Revised).
Statement of Institutional Claims, Annexure I assertions A1-A6, B1, C1-C4, D1-D2, measured under Annexure II Board-adopted criteria.

Independent Chartered Accountant's Report of Factual Findings
UDIN: 26200027HCNFEI9138
Agreed procedures under SRS 4400, adapted to non-financial information; factual findings with no assurance conclusion.
12 annexure items; factual findings confined to those matters and company records produced.

## Cumulative services
Within the specified report scope
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
Handout physical PDF pages: 1, 3, 14, 15, 19, 22

## Beneficiary / family registrations
Within the specified report scope
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
Handout physical PDF pages: 1, 3, 7, 14, 15, 19, 22

## Operational centres
Within the specified report scope
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
Handout physical PDF pages: 3, 14

## Wider centre network
Separate source evidence
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+.
Handout physical PDF pages: 1, 3, 9, 14, 18, 19, 20, 21

## Network-trained practitioners
Within the specified report scope
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
Handout physical PDF pages: 3, 14, 18, 19, 20, 21

## Structured developmental records
Within the specified report scope
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
Handout physical PDF pages: 3, 8, 9, 14, 15, 18, 19, 20

## Institutional operating history
Within the specified report scope
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
Handout physical PDF pages: 1, 3, 9, 15, 18, 19, 20

## Corporate identity, DPIIT and Udyam
Within the specified report scope
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
Handout physical PDF pages: 22, 23

## Medical-device classification
Within the specified report scope
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
Handout physical PDF pages: 1, 3, 9, 10, 22, 23

## MD-5 manufacturing licence
Within the specified report scope
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
Handout physical PDF pages: 1, 3, 9, 10, 22, 23

## Quality and security certificates
Within the specified report scope
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
Handout physical PDF pages: 3, 9, 10, 22

## Patent applications
Within the specified report scope
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
Handout physical PDF pages: 3, 8, 9, 14, 15, 18, 19, 22

## Methodology and protocol DOI records
Within the specified report scope
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
Handout physical PDF pages: 3, 6, 8, 9, 14, 19, 21

## Clinical outcomes and study results
Separate source evidence
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
Handout physical PDF pages: 1, 7, 8, 19, 20, 21, 23

## Public ratings
Separate source evidence
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
Handout physical PDF pages: 1

## Financial statements and valuation
Separate source evidence
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
Handout physical PDF pages: 1, 3, 18, 20, 22

## BIS licence
Separate source evidence
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
Handout physical PDF pages: 1, 3, 5, 9, 10, 22, 23

## HFR and district registrations
Separate source evidence
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
Handout physical PDF pages: 3, 7, 11, 12, 19, 22

## Appreciation letters and recognition
Separate source evidence
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
Handout physical PDF pages: 1, 3, 13, 19, 22

## International reach and technique library
Separate source evidence
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
Handout physical PDF pages: 1, 3, 4, 5, 7, 15, 17, 19

## Developmental framework and software performance
Separate source evidence
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
Handout physical PDF pages: 3, 5, 6, 8, 15, 19

## Other publications, comparisons and future plans
Separate source evidence
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
Handout physical PDF pages: 2, 4, 9, 15, 16, 17, 18, 19, 20, 21, 22, 23