Monitoring Agency Report

gaudi'um® IVF Delivering Motherhood Dreams August 13,2026 BSE Limited National Stock Exchange of India Limited Phiroze Jeejeebhoy Towers, Exchange Plaza, C-1, Block G, Bandra Dalal Street, Fort, Kurla Complex, Bandra (E), Mumbai — Mumbai — 400001 400051 Scrip Code — 544709 Symbol - GAUDIUMIVF ISIN: INEOP8B01020 ISIN: INEOP8B01020 Subject: Monitoring Agency Report for the quarter ended June 30, 2026 Dear Sir/Ma’am, Pursuant to the Regulation 32(6) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 and Regulation 41(4) of the SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018, please find enclosed herewith the Monitoring Agency Report for the quarter ended June 30, 2026, issued by Infomerics Valuation and Rating Limited, the Monitoring Agency appointed in respect of utilization of proceeds of the Initial Public Offer (IPO) of the Company. The Monitoring Agency Report shall also be uploaded on the website of the Company at www.gaudiumivfcentre.com/ This is for your information and records. Thank You,Yours faithfully. For and on behof aGaludifum IVF and Women Health Limited (Formerly Known as Gaudium IVF and Women Health Private Limited) Naveen Kumar Company Secretary and Compliance Officer Membership No: A69788 Encl: a/a Gaudium IVF and Women Health Limited (Formerly known as Gaudium IVF and Women Health Pvt. Ltd.) Registered Office : B1/51, Janakpuri, New Delhi- 110058 | Ph: 011-4885 8585 CIN : L85100DL2015PLC278296 Email : info@gaudiumivfcentre.com Website : www.gaudiumivfcentre.com [El3tzEM Monitoring Agency Report For Gaudium IVF and Women Health Limited for the quarter ended June 30, 2026 Monitoring Agency Report August 13, 2026 Gaudium IVF and Women Health Limited B-1/51, Janak puri, B-1 New Delhi - 110058 Dear Sir, Monitoring Agency Report for the quarter ended June 30, 2026 - in relation to the Initial Public Offer (“IPO”) of Gaudium IVF and Women Health Limited (“The Company”) We write in our capacity of Monitoring Agency for the Initial Public Offering (IPO) for the amount aggregating to Rs.90.00 crore of the Company and refer to our duties cast under 41 of the Securities & Exchange Board of India (Issue of Capital & Disclosure Requirements) Regulations. In this connection, we are enclosing the Monitoring Agency Report for the quarter ended June 30, 2026, as per aforesaid SEBI Regulations and Monitoring Agency Agreement dated February 13, 2026. Request you to kindly take the same on records. Thanking you, For and on behalf of Infomerics Valuation and Rating Limited Manav Mahajan (Senior Director - Ratings) Manav.Mahajan@infomerics.com Report of the Monitoring Agency Name of the Issuer: Gaudium IVF and Women Health Limited For quarter ended: June 30, 2026 Name of the Monitoring Agency: Infomerics Valuation and Rating Limited (a) Deviation from the objects: Nil (b) Range of Deviation: Nil Indicate range of percentage deviation from the amount of issue proceeds earmarked for objects. For example, up to 10%, 10 – 25%, 25-50%, 50-75%, 75-100%, not ascertainable etc. * Range of Deviation may be computed by taking weighted average of financial deviation of each object in the ratio of issue proceeds allocated for it. Non-financial deviation may be indicated separately by way of notes. For the purpose of this review, the Monitoring Agency examined bank statements of the monitoring account, utilisation certificates issued by the statutory auditor, relevant board resolutions, supporting invoices relating to issue expenses and other management representations considered necessary for verification of utilisation of proceeds. Declaration: We declare that this report provides an objective view of the utilization of the issue proceeds in relation to the objects of the issue based on the information provided by the Issuer and information obtained from sources believed by it to be accurate and reliable. The Monitoring Agency (MA) does not perform an audit and undertakes no independent verification of any information/ certifications/ statements it receives. This Report is not intended to create any legally binding obligations on the MA which accepts no responsibility, whatsoever, for loss or damage from the use of the said information. The views and opinions expressed herein do not constitute the opinion of MA to deal in any security of the Issuer in any manner whatsoever. Nothing mentioned in this report is intended to or should be construed as creating a fiduciary relationship between the MA and any issuer or between the agency and any user of this report. The MA and its affiliates also do not act as an expert as defined under Section 2(38) of the Companies Act, 2013. The MA or its affiliates may have credit rating or other commercial transactions with the entity to which the report pertains and may receive separate compensation for its ratings and certain credit-related analyses. We declare that we do not have any direct / indirect interest in or relationship with the issuer/promoters/directors/management and also confirm that we do not perceive any conflict of interest in such relationship / interest while monitoring and reporting the utilization of issue proceeds by the issuer. We further declare that this report provides true and fair view of the utilization of issue proceeds. Signature: Name of the Authorized Person/Signing Authority: Manav Mahajan Designation of Authorized person/Signing Authority: Senior Director - Ratings Seal of the Monitoring Agency: Date: August 13, 2026 1) Issuer Details: Name of the issuer: Gaudium IVF and Women Health Limited Names of the promoters of the issuer: Dr. Manika Khanna, Dr. Peeyush Khanna and Vishad Khanna Industry/sector to which it belongs: The Company is an Indian fertility and women’s healthcare Company. 2) Issue Details: Issue Period: Feb 20, 2026 – Feb 24, 2026 Type of issue (public/rights): Initial Public Offering Type of specified securities: Equity Shares Grading: NA Issue size (Rs in Crore): Fresh Issuance of Rs. 90.00 Crore (Note No. 1) Note 1 Particulars Amount as per the Prospectus (Rs. In Crore) Total proceeds received from IPO 90.00* Less: Details of expenses incurred related to IPO issue 7.72 Net Proceeds available for utilisation 82.28 *Infomerics Ratings shall be monitoring the Gross proceeds. The Company had offered 2,08,86,200 Equity Shares under the Initial Public offer comprising a fresh offer of 1,13,92,500 equity shares of face value of ₹ 5/- each for cash at a price of ₹ 79/- per equity share including a share premium of ₹ 74 per equity share aggregating up to ₹ 90.00 Crore by the Company (“fresh offer”) and an offer for sale of 94,93,700 equity shares of face value of ₹ 5/- each for cash at a price of ₹ 79/- per equity share including a share premium of ₹ 74/- per equity share (“offered shares”) aggregating up to ₹ 75.00 Crore by Dr. Manika Khanna (selling shareholder). The issue was fully Subscribed, and the Company has allotted same number of Equity Shares to the applicants. 3) Details of the arrangement made to ensure the monitoring of issue proceeds: Particulars Reply Source of information / Comments of Monitoring Comments of certifications considered by Agency Board of Monitoring Agency for Directors preparation of report Whether all the utilization is as per disclosure in Yes, the utilization Chartered Accountant The Gross proceeds of the No Comment Offer has been made as certificate^, Prospectus, Bank issue are Rs.90.00 crore out of Received Document? per Offer Statements, Management which Rs. 8.69 Crore spent Document. Undertaking during quarter ended March 31, 2026, and Rs. 25.34 Crore has been utilised till quarter ending June 30, 2026. Whether Shareholder approval is obtained in case There are no Not applicable Not applicable No Comment of material deviations from expenditures deviations from the Received disclosed in Offer expenditures Document? disclosed in the Offer Document. Hence no approval is required Particulars Reply [Showing first 8,000 characters — download PDF for full document]