Summary of Key Information:

Reporting Period (Quarter/Year): Quarter ended June 30, 2026 (Q1 FY27)

Nature of Filing / Announcement: Outcome of Board Meeting - Approval of Unaudited Financial Results

Audit Opinion:

Clean Review Opinion - No qualifications or modifications noted in the limited review reports by Suri & Sudhir, Chartered Accountants.

Key Financial Highlights [All amounts in INR Millions]:

Standalone Results:

Revenue from Operations: ₹124.91M (vs ₹98.10M in Q1 FY25 - 27.3% increase)

Total Income: ₹125.26M

Net Profit: ₹14.19M (vs loss of ₹5.60M in Q1 FY25 - significant improvement)

EPS: ₹0.91 (Basic and Diluted)

Consolidated Results:

Revenue from Operations: ₹253.14M (vs ₹107.06M in Q1 FY25 - 136.4% increase)

Total Income: ₹253.64M

Net Profit: ₹27.87M (vs loss of ₹5.37M in Q1 FY25 - significant improvement)

EPS: ₹1.78 (Basic and Diluted)

Segment-wise Performance [Consolidated]:

India Segment:

Revenue: ₹124.91M (49.34% of total)

Segment Profit before tax and finance costs: ₹21.81M

USA Segment:

Revenue: ₹128.23M (50.66% of total)

Segment Profit before tax and finance costs: ₹18.13M

Corporate Actions:

No dividend declarations, share splits, bonus issues, buybacks, or capital raising activities announced.

Other Significant Information:

Listing Event:

The company was listed on the National Stock Exchange of India Limited (NSE) and BSE Limited on September 8, 2026.

Acquisition:

Mom's Belief US Inc. (Wholly Owned Subsidiary) acquired 100% of the shareholding of City Pro Group Inc. on September 18, 2026. City Pro Group Inc. has become a step-down wholly owned subsidiary of the company.

Segment Information:

The standalone operations comprise a single reportable segment providing therapy plans and programs for children with neurodevelopmental challenges. The consolidated operations have two geographical segments: India and USA.

Subsequent Events:

The acquisition of City Pro Group Inc. occurred after the quarter end but before the results announcement.