Interim report
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IKS HEALTH August 5 , 2026 BSE Limited The Listing Department Phiroze Jeejeebhoy Towers 25th Floor , Dalal Street Fort , Mumbai 400 001 Maharashtra , India National Stock Exchange of India Limited The Listing Department Exchange Plaza , Plot No. C / 1 , G Block , Bandra Kurla Complex Bandra ( East ) , Mumbai 400051 Maharashtra , India NSE Symbol : IKS BSE Scrip Code : 544309 Dear Sir / Ma'am , Sub : Disclosure under Regulation 30 of SEBI ( Listing Obligations and Disclosure Requirements ) Regulations , 2015 - Outcome of the Board Meeting held on August 5 , 2026 . Pursuant to the SEBI ( Listing Obligations and Disclosure Requirements ) Regulations , 2015 ( “ SEBI LODR Regulations ” ) , we hereby inform that the Board of Directors of Inventurus Knowledge Solutions Limited ( " the Company " ) at its meeting held today , i.e. , August 5 , 2026 , inter alia , considered and approved the following : 1. Approval of Financial Results : The unaudited standalone and consolidated financial results of the Company for the quarter ended June 30 , 2026 ( " Financial Results " ) . The Financial Results and Limited Review Report issued by Price Waterhouse Chartered Accountants LLP , Statutory Auditor's of the Company on the said Financial Results are enclosed as " Annexure - A " . 2. Retirement of Mr. Berjis Desai , Non - Executive Chairman and Non - Independent Director ( DIN : 00153675 ) with effect from conclusion of ensuing 20th Annual General Meeting ( AGM ) : Mr. Berjis Desai ( DIN : 00153675 ) , Non - Executive Chairman and Non - Independent Director of the Company , is liable to retire by rotation at the ensuing 20th Annual General Meeting ( " AGM " ) of the Company . Mr. Desai has , vide his letter dated August 5 , 2026 , expressed his unwillingness to seek re- appointment at the ensuing AGM . Accordingly , he shall cease to be a Director and Non - Executive Chairman of the Company upon the conclusion of the ensuing 20th AGM . Inventurus Knowledge Solutions Limited Registered Address : 801 , Building No. 5 , 8th Floor , Mindspace Business Park ( SEZ ) , Thane - Belapur Road , Airoli , Navi Mumbai - 400708 , Thane , Maharashtra , India Ph .: +91 22 3071 1100 | W : www.ikshealth.com | CIN : L72200MH2006PLC337651
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Inventurus Knowledge Solutions Limited Registered Address: 801, Building No. 5, 8th Floor, Mindspace Business Park (SEZ), Thane-Belapur Road, Airoli, Navi Mumbai – 400708, Thane, Maharashtra, India Ph.: +91 22 3071 1100 | W: www.ikshealth.com | CIN: L72200MH2006PLC337651 The disclosure as required under Regulation 30 of the SEBI LODR Regulations and Part A of Schedule III thereof, read with SEBI Circular No. HO/49/14/14(7)2025-CFDPOD2/I/3762/2026 (Master Circular for compliance with the provisions of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 by listed entities) dated January 30, 2026 is enclosed herewith as “Annexure -B”. A copy of letter received from Mr. Berjis Desai is enclosed herewith as “Annexure – C”. 3. Designate Mr. Clarence Carleton King II, Independent Director as Non-Executive Chairman and Independent Director of the Company with effect from conclusion of ensuing 20 th Annual General Meeting (AGM): The Board has designated Mr. Clarence Carleton King II (DIN: 08171208), Independent Director of the Company, as the Non-Executive Chairman and Independent Director of the Company, with effect from the conclusion of the ensuing 20 th AGM, consequent to the retirement of Mr. Berjis Desai as Non- Executive Chairman and Non-Independent Director. The disclosure as required under Regulation 30 of the SEBI LODR Regulations and Part A of Schedule III thereof, read with SEBI Circular No. HO/49/14/14(7)2025-CFDPOD2/I/3762/2026 (Master Circular for compliance with the provisions of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 by listed entities) dated January 30, 2026 is enclosed herewith as “Annexure -D”. The Board Meeting commenced at 07:15 P.M. IST and concluded at 08:44 P.M. IST. The aforementioned information is also available on the Company’s website at https://ikshealth.com/investor-relations/. Kindly take the above information on record. Yours sincerely, For Inventurus Knowledge Solutions Limited Sameer Chavan Company Secretary and Compliance Officer Membership No. F7211 Encl: As above II<S HEALTH
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Price Waterhouse Chartered Accountants LLP Price Waterhouse Chartered Accountants LLP, 252, Veer Savarkar Marg, Shivaji Park, Dadar (West), Mumbai - 400 028 T: +91 (22) 66697510 Registered office and Head office: 11-A, Vishnu Digamber Marg, Sucheta Bhawan, New Delhi - 110002 Price Waterhouse (a Partnership Firm) converted into Price Waterhouse Chartered Accountants LLP (a Limited Liability Partnership with LLP identity no: LLPIN AAC-5001) with effect from July 25, 2014. Post its conversion to Price Waterhouse Chartered Accountants LLP, its ICAI registration number is 012754N/N500016 (ICAI registration number before conversion was 012754N) Review Report To The Board of Directors Inventurus Knowledge Solutions Limited Building No. 5 & 6, Unit No. 801, 8th Floor, Mindspace SEZ, Thane Belapur Road, Airoli, Navi Mumbai, Thane, Maharashtra 400708 1. We have reviewed the standalone unaudited financial results of Inventurus Knowledge Solutions Limited ended June 30, 2026, which are included in the accompanying of unaudited financial results for the quarter ended June 30, 2026 . The Statement has been prepared by the Company pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ), which has been digitally signed by us for identification purposes. 2. Directors, has been prepared in accordance with the recognition and measurement principles laid down in of the Companies Act, 2013, and other accounting principles generally accepted in India. Our responsibility is to express a conclusion on the Statement based on our review. 3. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) issued by the Institute of Chartered Accountants of India. This Standard requires that we plan and perform the review to obtain moderate assurance as to whether the Statement is free of material misstatement. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. 4. Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying Statement has not been prepared in all material respects in accordance with the recognition and measurement principles laid down in the aforesaid Indian Accounting Standard and other accounting principles generally accepted in India and has not disclosed the information required to be disclosed in terms of Regulation 33 of the Listing Regulations, 2015 including the manner in which it is to be disclosed, or that it contains any material misstatement. For Price Waterhouse Chartered Accountants LLP Firm Registration Number: 012754N/N500016 Ali Akbar Partner Place: Mumbai Membership Number: 117839 Date: August 5, 2026 UDIN: 26117839ERJGUN4804 (the "Company") for the quarter ' (the "Statement ") (the "Listing Regulations, 2015" 'Statement This Statement, which is the responsibility of the Company's Management and approved by the Board of Indian Accounting Standard 34 "Interim Financial Reporting" ("Ind AS 34"), prescribed under Section 133 2410 "Review of Interim Financial Information Performed by the Independent Auditor of the Entity", ALI AKBAR Digitally signed by ALI AKBAR Date: 2026.08.05 21 :31:49 +05'30' Annexure - A
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Price Waterhouse Chartered Accountants LLP Price Waterhouse Chartered Accountants LLP, 252, Veer Savarkar Marg, Shivaji Park, Dadar (West), Mumbai - 400 028 T: +91 (22) 66697510 Registered office and Head office: 11-A, Vishnu Digamber Marg, Sucheta Bhawan, New Delhi - 110002 Price Waterhouse (a Partnership Firm) converted into Price Waterhouse Chartered Accountants LLP (a Limited Liability Partnership with LLP identity no: LLPIN AAC-5001) with effect from July 25, 2014. Post its conversion to Price Waterhouse Chartered Accountants LLP, its ICAI registration number is 012754N/N500016 (ICAI registration number before conversion was 012754N) Review Report To The Board of Directors Inventurus Knowledge Solutions Limited Building No. 5 & 6, Unit No. 801, 8th Floor, Mindspace SEZ, Thane Belapur Road, Airoli, Navi Mumbai, Thane, Maharashtra 400708 1. We have reviewed the consolidated unaudited financial results of Inventurus Knowledge Solutions Limited ies (the Holding Company and its subsidiaries hereinafter referred to (refer paragraph 4 below) for the quarter ended June 30, 2026, which are included in the accompanying Statement is being submitted by the Holding Company pursuant to the requirement of Regulation 33 of the been digitally signed by us for identification purposes. 2. measurement principles laid down in Indian Accountin , prescribed under Section 133 of the Companies Act, 2013, and other accounting principles generally accepted in India. Our responsibility is to express a conclusion on the Statement based on our review. 3. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) by the Institute of Chartered Accountants of India. This Standard requires that we plan and perform the review to obtain moderate assurance as to whether the Statement is free of material misstatement. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. We also performed procedures in accordance with the circular issued by the SEBI under Regulation 33 (8) of the Listing Regulations, 2015, as amended, to the extent applicable. 4. The Statement includes the results of the Holding Company and following entities: Relationship Entity name Wholly owned Subsidiaries Inventurus Knowledge Solutions Inc IKS Cares Foundation ARAI Solutions Private Limited Step down Subsidiaries Aquity Holdings Inc Aquity Solutions LLC Aquity Solutions India Private Limited Aquity Solutions Australia Pty Limited Aquity Canada ULC IKS Next Horizon Inc Value Partners Collective ACO, LLC Associate IKS WWMG MSO, LLC [Step down Subsidiary w.e.f. June 30, 2026] (the "Holding Company''), its subsidiar as the "Group"), and its share of the net loss after tax and total comprehensive loss of its associate company 'Statement of unaudited financial results for the quarter ended June 30, 2026' (the "Statement"). The SEBI (listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the "Listing Regulations, 2015"), which has This Statement, which is the responsibility of the Holding Company's Management and has been approved by the Holding Company's Board of Directors, has been prepared in accordance with the recognition and g Standard 34 "Interim Financial Reporting" ("Ind AS34") 2410 "Review of Interim Financial Information Performed by the Independent Auditor of the Entity", issued
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Price Waterhouse Chartered Accountants LLP 5. Based on our review conducted and procedures performed as stated in paragraph 3 above and based on the consideration of the review reports of other auditors referred to in paragraph 6 below, nothing has come to our attention that causes us to believe that the accompanying Statement has not been prepared in all material respects in accordance with the recognition and measurement principles laid down in the aforesaid Indian Accounting Standard and other accounting principles generally accepted in India and has not disclosed the information required to be disclosed in terms of Regulation 33 of the Listing Regulations, 2015 including the manner in which it is to be disclosed, or that it contains any material misstatement. 6. The interim financial information of one subsidiary reflect total revenue from operations of INR 427.75 million, total net profit after tax of INR 52.76 million and total comprehensive income of INR 58.78 million, for the quarter ended June 30, 2026, as considered in the consolidated unaudited financial results. These interim financial information have been reviewed by other auditors in accordance with SRE 2410 Review of Interim Financial Information Performed by the Independent Auditor of the Entity and their reports, vide which they have issued an unmodified conclusion, have been furnished to us by the Management and our conclusion on the Statement, in so far as it relates to the amounts and disclosures included in respect of this subsidiary, is based on the reports of the other auditors and the procedures performed by us as stated in paragraph 3 above. Our conclusion on the Statement is not modified in respect of the above matter. 7. The consolidated unaudited financial results include the interim financial information of five subsidiaries which have not been reviewed by their auditors, whose interim financial information reflect total revenue from operations of INR 0.28 million, total net loss after tax of INR 5.67 million and total comprehensive loss of INR 5.67 million for the quarter ended June 30, 2026, as considered in the consolidated unaudited tax of INR 53.07 million and total comprehensive loss of INR 53.07 million for the quarter ended June 30, 2026, as considered in the consolidated unaudited financial results, in respect of one associate (upto June 29, 2026) based on their interim financial information, which have not been reviewed by their auditors. According to the information and explanations given to us by the Management, these interim financial information are not material to the Group. Our conclusion on the Statement is not modified in respect of the above matter. For Price Waterhouse Chartered Accountants LLP Firm Registration Number: 012754N/N500016 Ali Akbar Partner Place: Mumbai Membership Number: 117839 Date: August 5, 2026 UDIN: 26117839JXNBMV1028 " Holding Company's financial results. The consolidated unaudited financial results also include the Group's share of net loss after ALI AKBAR Digitally signed by ALI AKBAR Date: 2026.08.05 21 :32:22 +05'30'
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Inventurus Knowledge Solutions Limited Registered office : 801, Building No 5&6 8th floor, Mindspace Business Park (SEZ), Thane Belapur Road, Airoli, Navi Mumbai - 400 708, Thane, Maharashtra, India. CIN - L 72200MH2006PLC337651 Telephone : +91 22 3964 3205 Website: www.ikshealth.com Email: : investor_relations@ikshealth.com Statement of unaudited financial results for the quarter ended June 30, 2026 (Amounts in INRI( Million, unless otherwise stated) Consolidated Standalone For the Quarter ended For the year For the Quarter ended For the year ended ended Sr.No Particulars March 31, March 31, June 30, 2026 2026 June 30, 2025 March 31, June 30, 2026 2026 June 30, 2025 March 31, (Refer note 3) 2026 (Refer note 3) 2026 unaudited unaudited unaudited audited unaudited unaudited unaudited audited 1 INCOME Revenue from operations 8,936.29 8,576.52 7,400.95 31,937.88 4,752.68 4,126.91 3,194.69 14,913.79 Other income 57.10 48.73 31.13 171.94 14.57 14.53 21.49 71.58 Total income 8,993.39 8,625.25 7,432.08 32,109.82 4,767.25 4,141.44 3,216.18 14,985.37 2 EXPENSES Changes in inventories of stock-in-trade (1.62) 13.91 - 13.91 - - - - Employee benefit expenses 4,550.10 4,183.63 3,959.62 16,272.84 1,984.90 1,747.45 1,428.33 6,323.83 Finance cost 101.10 126.77 180.79 702.48 35.77 36.56 27.22 121.75 Depreciation and amortisation expenses 342.89 340.57 279.03 1,241.50 109.29 109.63 73.07 373.39 Other expenses 1,438.41 1,376.74 1,063.82 4,737.72 573.57 264.30 269.12 1,236.06 Total expenses 6,430.88 6,041.62 5,483.26 22,968.45 2,703.53 2,157.94 1,797.74 8,055.03 3 Profit before share ofprofit/(loss) from associates and tax ( 1-2) 2,562.51 2,583.63 1,948.82 9,141.37 2,063.72 1,983.50 1,418.44 6,930.34 4 Share of profit/(loss) from associates accounted for using the equity (53.07) (54.08) - (92.22) - - - - method (net of tax) 5 Profit before tax (3+4) 2 509.44 2,529.55 1948.82 9,049.15 2,063.72 1,983.50 1,418.44 6930.34 6 Tax Expenses Current tax 682.98 295.88 572.20 2,003.69 502.26 370.86 245.91 1,249.26 Deferred tax (110.95' 173.99 (138.77' (170.08' (64.00) (77.41' 43.78 15.89 Total tax Expenses 572.03 469.87 433.43 1,833.61 438.26 293.45 289.69 1,265.15 7 Profit for the period/ year (5-6) 1,937.41 2,059.68 1,515.39 7,215.54 1,625.46 1,690.05 1,128.75 5,665.19 The statutory auditor has digitally signed the statement for identification purpose only and this statement should be read in conjuction with their report dated August 5, 2026.
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Inventurus Knowledge Solutions Limited Registered office : 801, Building No 5&6 8th floor, Mindspace Business Park (SEZ), Thane Belapur Road, Airoli, Navi Mumbai - 400 708, Thane, Maharashtra, India. CIN - L 72200MH2006PLC337651 Telephone : +91 22 3964 3205 Website: www.ikshealth.com Email: : investor_relations@ikshealth.com Statement of unaudited financial results for the quarter ended June 30, 2026 (Amounts in INRI( Million, unless otherwise stated) Consolidated Standalone For the Quarter ended For the year For the Quarter ended For the year ended ended Sr.No Particulars March 31, March 31, June 30, 2026 2026 June 30, 2025 March 31, June 30, 2026 2026 June 30, 2025 March 31, (Refer note 3) 2026 (Refer note 3) 2026 unaudited unaudited unaudited audited unaudited unaudited unaudited audited 8 Other Comprehensive Income Items that may be reclassified to profit or loss Gains/ (losses) on cash flow hedges (net) 359.93 (519.28) 68.04 (856.30) 359.93 (523.09) 57.78 (855.10) Exchange differences on translation offmancial statements of (0.50) 880.93 19.58 1,617.53 - - - - foreign operations Income tax relating to above items (75.58 107.80 (14.84 178.37 (75.58) 108.76 (12.26) 178.37 283.85 469.45 72.78 939.60 284.35 (414.33) 45.52 (676.73) Items that will not be reclassified to profit or loss Remeasurement of post employment benefit obligations 8.91 3.95 (14.25) (31.55) 4.10 3.88 (8.55) (20.01) Changes in the fair value of equity investments at FVOCI 226.42 - - 931.52 - - - - Income tax relating to above items (56.86' 28.89 3.75 (206.53 (0.96) (1.09' 2.32 5.36 178.47 32.84 (10.50) 693.44 3.14 2.79 (6.23) (14.65) Other Comprehensive Income/ (loss) for the period/ year, net 462.32 502.29 62.28 1,633.04 287.49 (411.54) 39.29 (691.38) oftax 9 Total Comprehensive Income for the period / vear (7+8) 2,399.73 2,561.97 1,577.67 8,848.58 1,912.95 1,278.51 1,168.04 4,973.81 10 Paid-up equity share capital (Face value t 1 per share) 170.71 170.71 170.71 170.71 11 Reserves excluding revaluation reserves as at balance sheet date 27,831.66 17,713.67 12 Earnings per share (Nominal value of share t 1 each) Basic (INR per share) 11.56 12.31 9.07 43.12 9.70 10.10 6.75 33.85 Diluted (INR per share) 11.32 12.06 8.85 42.26 9.50 9.90 6.59 33.18 The statutory auditor has digitally signed the statement for identification purpose only and this statement should be read in conjuction with their report dated August 5, 2026.
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Inventurus Knowledee Solutions Limited Reeistered office : 801, Buildine No 5&6 8th floor, Mindspace Business Park (SEZ), Thane Belapur Road, Airoli, Navi Mumbai - 400 708, Thane, Maharashtra, India . CIN • L 72200MH2006PLC337651 Telephone : +91 22 3964 3205 Website: www.ikshealtb.com Email:: investor_relations@ikshealtb .com Notes to the Statement of Unaudited Consolidated and Standalone Financial Results for the quarter ended June 30, 2026 1 The above standalone financial results ofln venturus Knowledge Solutions Limited ("the Company") and consolidated financial results of the Company and its subsidiaries (collectively "the Group") and its interest in associate for the quarter ended June 30, 2026 were reviewed and recommended by the Audit Committee and approved by the Board of Directors in it's meeting held on August 5, 2026. The above results for the quarter ended June 30, 2026 have been reviewed by the Statutory Auditors of the Company in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations , 2015 as amended. 2 The statement has been prepared in accordance with the recognition and measurement principles laid down in the applicable Indian Accounting Standards("Ind AS") as prescribed under Section 133 of the Companies Act, 2013, as amended, read with relevant rules thereunder. 3 The figures of the quarter ended March 31, 2026 are balancing figures between audited figures in respect of the full financial year and the published year to date figures up to the third quarter of the financial year ended March 31, 2026. 4 The Group operates in one reportable business segment which comprises a Care enablement platform providing technology enabled solutions to Healthcare providers. This in the context of Indian Accounting Standard (Ind AS 108) "Operating Segments", constitutes a single operating segment. 5 The Company has allotted 140,085 shares for the quarter ended June 30, 2026 (quarter ended June 30, 2025 : 23,942 shares) to eligible employees on exercise of Employee Stock options, in accordance with the terms and conditions of the IKS Employees Stock Options Plan 2022 named 'IKS Health - ESOP Policy 2022' as approved by the shareholders of the Company on April 22, 2022. Further, during the quarter ended June 30, 2026, the Company has granted 143,814 stock options to eligible employees, as approved by the Nomination and Remuneration Committee. 6 Earnings per share for the interim periods are not annualised. 7 The consolidated financial results of the Group include the results of its subsidiary companies viz: Inventurus Knowledge Solutions Inc (''IKS Inc. 11 ), IKS Cares Foundation, ARAI Solutions Private Limited and its step down subsidiary companies viz: Aquity Holdings Inc, Aquity Solutions LLC, Aquity Solutions India Private Limited, Aquity Solutions Australia Pty Limited, Aquity Canada ULC, IKS Next Horizon, Inc and Value Partners Collective ACO, LLC. 8 During the quarter ended June 30, 2026, IKS Inc., a US-incorporated step-down subsidiary of the Company, acquired an additional 3.86% equity interest in IKS WWMG MSO LLC ("the Investee"), increasing the Group's aggregate shareholding from 48.02% to 51 .88%, effective June 30, 2026, being the last day of the reporting period. As control was obtained on the last day of the quarter, there was no post-acquisition operating period during the current quarter. Accordingly, the Investee's results for the quarter continue to be accounted for under the equity method, and the acquisition has had no material impact on the Group's consolidated Statement of Profit and Loss for the quarter ended June 30, 2026. As control of the Investee was obtained on June 30, 2026, being the last day of the reporting period, the initial accounting for the business combination-including the determination of the acquisition-date fair value of the Group's previously held 48.02% equity interest is incomplete as at the reporting date, pending finalisation of the purchase price allocation. In accordance with Ind AS 103, the Group has accounted for the acquisition on a provisional basis as at June 30, 2026, and no remeasurement gain/Joss on the previously held equity interest has been recognised in the current quarter's Statement of Profit and Loss. The Group will complete the purchase price allocation , including remeasurement of the previously held interest to acquisition date fair value, within the measurement period (not exceeding twelve months from the acquisition date, as pennitted under Ind AS 103), and any resulting adjustments including the remeasurement gain/loss will be recognised retrospectively from the acquisition date once finalised. 9 On April 23, 2026, IKS Inc., a wholly owned US subsidiary of the Company, entered into a definitive agreement to acquire TruBridge , Inc. for an enterprise value ofup to US$557 million, as disclosed in the audited consolidated financial statements for the year ended March 31, 2026. The acquisition was completed on July 9, 2026, after the quarter end but before approval of these results, making it a non•adjusting subsequent event under Ind AS 10 'Events after the Reporting Period' . Accordingly, no adjustments have been made to the results for the quarter ended June 30, 2026. Prior to completing its acquisition of TruBridge, Inc., the Company entered into a material pre-existing relationship with TruBridge, Inc. for the sale of certain software licenses. Revenue related to this agreement \WS recognised during the quarter. In accordance with Ind AS 103, 'Business Combinations' , management evaluated the transaction and concluded that it is separate from, and not part of, the business combination transaction. Consequently, the transaction has been accounted for in accordance with Ind AS 115 'Revenue from Contracts with Customers' 10 On May 14, 2026 ("acquisition date"), lnventurus Knowledge Solutions Limited ("the Company'') acquired 10,000 equity shares of face value INR 10 each, representing l 00% of the paid-up equity share capital of ARAI Solutions Private Limited ("ARAI'' or "the acquiree"), for a total cash consideration ofINR 110 million discharged on acquistion date thereby obtaining control over ARAI in accordance with Ind AS 110. Consequently, ARAI has become a subsidiary of the Company with effect from the acquisition date. In accordance with Ind AS 103, Business Combinations , the acquisition has been accounted for using the acquisition method. As at the date of approval of these financial statements, the Group has not completed the exercise of identifying and measuring the fair values of the identifiable assets acquired and liabilities assumed (including intangible assets and contingent liabilities, if any) and the resultant goodwill/capital reserve arising on the acquisition . Accordingly, the purchase price allocation ("PPA") has been accounted for on a provisional basis in these financial statements. The Group will complete the PPA exercise within the measurement period, not exceeding twelve months from the acquisition date, as permitted under Ind AS 103. Any adjustments to the provisional amounts identified within the measurement period, arising from new infonnation obtained about facts and circumstances existing as at the acquisition date, will be recognised retrospectively, with corresponding adjustments to goodwill / capital reserve. Adjustments to provisional amounts after the measurement period will be recognised in the Statement of Profit and Loss. ALI Digitally slgned byAUAKBAR AKBAR ~~~:i,~; The statutory auditor has digitally signed the statement for identification purpose only and this statement should be read in conjuction with their report dated August 5, 2026. Place : Mumbai Date : Aue.ust 5, 2026 For Inventums Knowledge Solutions Limited Nithya Balasubrama nian Digitally signed by Nithya Balasubramanian Date: 2026.08.05 20:48:38 +05'30' Nithya Balasubramanian Whole Time Director & Chief Financial Officer DIN - 10664861
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Inventurus Knowledge Solutions Limited Registered Address: 801, Building No. 5, 8th Floor, Mindspace Business Park (SEZ), Thane-Belapur Road, Airoli, Navi Mumbai – 400708, Thane, Maharashtra, India Ph.: +91 22 3071 1100 | W: www.ikshealth.com | CIN: L72200MH2006PLC337651 Annexure - B DISCLOSURE UNDER REGULATION 30 OF THE SEBI LODR REGULATIONS READ WITH SEBI CIRCULAR NO. HO/49/14/14(7)2025-CFDPOD2/I/3762/2026 DATED JANUARY 30, 2026 Disclosure of Change in Director Sr. No. Particulars Details 1. Name of Director Berjis Desai 2. Reason for change viz. appointment, reappointment, resignation, removal, death or otherwise Mr. Berjis Desai has expressed his unwillingness to seek re- appointment at the ensuing 20 th Annual General Meeting (“AGM”) of the Company, consequent to his appointment at Member of National Commission for Minorities, Government of India, New Delhi. 3. Date of appointment/ reappointment/ cessation (as applicable) & term of appointment At conclusion of the ensuing annual general meeting - September 21, 2026 4. Brief profile (in case of appointment) Not Applicable 5. Disclosure of Relationship between Directors (in case of appointment) Not Applicable II<S HEALTH
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"OOFYVSF$ BERJ IS DESAI LL.M (Cantab) Solicitor & Advocate High Court, Bombay The Board of Directors, lnventurus Knowledge Solutions Limited, Navi Mumbai. Dear Sirs, August 5, 2026 My directorship is coming up for re-appointment at the forthcoming Annual General Meeting of the Company. The Government of India has appointed me as Member, the National Commission for Minorities, New Delhi. This appointment requires me to be in the employment of the Government of India. It also requires me to spend a substantial amount of time in New Delhi. in light of the above, I am unabie to offer myself for reappointment as a Director. I take this opportunity to express my gratitude and thanks for the co-operation and support of the Directors and the management of the Company. Needless to add that I shall be available for any inputs or other assistance you may require. It is clarified for the removal of doubt that I shall continue to be a Director until the expiry of my term of office at the forthcoming AGM. Yours sincerely, \ 91 98210 12035 : 91 98 334 43178 : berjis@berjisdesai.com 704 Dalamal House, Jomnalal Bajaj Marg, Nariman Point, Mumbai 400021 Indio www.beriisdesai.com
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Inventurus Knowledge Solutions Limited Registered Address: 801, Building No. 5, 8th Floor, Mindspace Business Park (SEZ), Thane-Belapur Road, Airoli, Navi Mumbai – 400708, Thane, Maharashtra, India Ph.: +91 22 3071 1100 | W: www.ikshealth.com | CIN: L72200MH2006PLC337651 Annexure – D DISCLOSURE UNDER REGULATION 30 OF THE SEBI LODR REGULATIONS READ WITH SEBI CIRCULAR NO. HO/49/14/14(7)2025-CFDPOD2/I/3762/2026 DATED JANUARY 30, 2026 Disclosure of Change in Designation of Director Sr. No. Particulars Details 1. Name of Director Clarence Carleton King II 2. Reason for change viz. appointment, reappointment, resignation, removal, death or otherwise Change in Designation With effect from the conclusion of the ensuing 20th AGM and consequent to the retirement of Mr. Berjis Desai as Non-Executive Chairman and Non-Independent Director, Mr. Clarence Carleton King II, Independent Director shall be designated as Non -Executive Chairman and Independent Director of the Company. 3. Date of appointment/ reappointment/ cessation (as applicable) & term of appointment At conclusion of the ensuing annual general meeting - September 21, 2026 4. Brief profile (in case of appointment) Mr. Clarence Carleton King II (Carl) is a senior health care executive with 40 years of diverse experience. His deep expertise in health care financing and delivery allows Carl to understand the health care system holistically from the perspective of numerous participants. On the delivery side, Carl has run hospitals, clinics and ambulatory surgery centers. On the financing side, he has run HMOs, PPOs and other types of managed care plans. Carl has worked for publicly traded, privately held and provider-sponsored companies. Over the course of his career, he ran local, regional and national organizations with profit and loss responsibility ranging from a few million dollars to over nine billion dollars annually. Carl serves on numerous boards. He is a Certified Corporate Director by the National Association of Corporate Directors and the Indian Institute of Corporate II<S HEALTH
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Inventurus Knowledge Solutions Limited Registered Address: 801, Building No. 5, 8th Floor, Mindspace Business Park (SEZ), Thane-Belapur Road, Airoli, Navi Mumbai – 400708, Thane, Maharashtra, India Ph.: +91 22 3071 1100 | W: www.ikshealth.com | CIN: L72200MH2006PLC337651 Affairs. Carl also serves as an expert witness in health care cases. He is currently chairing an arbitration panel in a large health care dispute resolution case. 5. Disclosure of Relationship between Directors (in case of appointment) None *** II<S HEALTH