Inventurus Knowledge Solutions Limited has incorporated a step-down wholly owned subsidiary, Value Partners Collective ACO, LLC , in the United States to expand its footprint in the value-based healthcare sector. The new entity, incorporated on May 5, 2026, is designed to apply for selection into the Long-term Enhanced ACO Design (LEAD) program administered by the Centers for Medicare & Medicaid Services (CMS). This strategic move targets high-growth accountable care operations, allowing the company to leverage data infrastructure to lower total care costs for Medicare beneficiaries while improving service quality. The filing was disclosed on July 29, 2026.

The incorporation falls under Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, read with SEBI Circular No. HO/49/14/14(7)2025-CFDPOD2/I/3762/2026 dated January 30, 2026. Value Partners Collective ACO, LLC is a wholly owned subsidiary of Inventurus Knowledge Solutions Inc, which is itself a wholly owned subsidiary of Inventurus Knowledge Solutions Limited. The transaction does not constitute a related party transaction, and the promoter group holds no interest in the new entity. No governmental or regulatory approvals are required for the incorporation itself, though participation in the LEAD program requires formal selection by CMS.

Strategic Objectives and Operational Scope

The primary objective of Value Partners Collective ACO, LLC is to seek selection for the LEAD program, a voluntary 10-year model under the United States Department of Health & Human Services. If selected by CMS, the subsidiary will contract with participating physicians and healthcare providers to provide comprehensive management, advanced clinical data analytics, and corporate administrative services. The entity will operate within the specialized domain of Value-Based Healthcare Management and Accountable Care Operations, focusing on managing the quality and cost of healthcare services delivered to government-insured patients. Its office is located at 8951 Cypress Waters Blvd, Suite 100, Coppell, TX 75019, USA.

Financial Impact and Contingency

As a newly incorporated entity, Value Partners Collective ACO, LLC has nil turnover and has not been capitalized with any funds. The amount invested stands at $0, and it has not been approved to engage in any business activities yet. Consequently, there will be no immediate material impact on the consolidated financial performance of the listed parent company during its initial application phase. Long-term commercial and revenue-generating effects are contingent upon successful selection and formal onboarding by CMS into the LEAD program.

A critical condition attached to this incorporation is that if Value Partners Collective ACO, LLC is not selected by CMS for the LEAD program, the corporate entity will be dissolved. This binary outcome underscores the exploratory nature of the venture, which relies entirely on regulatory approval from US health authorities to proceed beyond the application stage. Inventurus Knowledge Solutions Inc holds a 100% stake in the single-member limited liability company.

Inventurus Knowledge Solutions Ltd, operating as IKS Health , has completed the first tranche of investment of USD 2,840,000 in IKS WWMG MSO LLC through its wholly-owned subsidiary, Inventurus Knowledge Solutions Inc. The investment was executed by subscribing to 2,840,000 Common Units, increasing the subsidiary's holding from 48.02% to 51.88% of the outstanding equity interests. This move consolidates control over the entity following Board approval on June 29, 2026.

This development follows the company's recent acquisition of TruBridge Inc for USD 557 Million, which was finalized via the merger of IKS Next Horizon, Inc. with TruBridge Inc. To support that transaction, the Board approved Updated Facilities aggregating up to USD 635,000,000 from lenders including Citibank N.A., Deutsche Bank AG, Singapore Branch, and JPMorgan Chase Bank, N.A., Hong Kong Branch. Proceeds were used to refinance an existing term loan facility of USD 70,000,000 availed in FY 2025-26, releasing a previous corporate guarantee of USD 77,000,000.

Strategic Impact and Market Position

The combined organization, bolstered by the TruBridge acquisition, supports more than 2,000 healthcare organizations and over 150,000 clinicians across the U.S. Sachin K. Gupta, Founder and Global CEO of IKS Health, stated that the acquisitions unite capabilities to create a system of record and action using explainable AI-driven solutions. The entity aims to accelerate the deployment of advanced AI capabilities, including specialized large language model (LLM) solutions, to automate complex workflows and unlock greater value from clinical data.

Value Proposition

By driving financially sustainable, high-quality, and accountable care across the acute and ambulatory continuum, the scalable technology delivers transformative value. The combined entity offers multi-layered value across the healthcare ecosystem:

• For patients and communities: Fewer gaps in care, enhanced digital experiences, and locally accessible healthcare.
• For clinicians and care teams: Reduced administrative burdens, allowing focus on medical practice.
• For healthcare organizations: Stronger financial performance and operational stability.

Security Creation and Refinancing

Resolutions seek approval for creating security interests over substantially all assets of Healthcare Resource Group, Inc. (HRG Inc.), a wholly-owned subsidiary of TruBridge Inc. The company also seeks approval to pledge the entire ownership interest of TruBridge Inc in HRG Inc and for HRG Inc to issue corporate guarantees.