| (a) | The following documents are filed as part of this Report: |
| (1) | Financial Statements. The following financial statements and the report of our independent registered public accounting firm are filed as “Item 8. Financial Statements and Supplementary Data” of this Annual Report: |
| Page |
| Report of Independent Registered Public Accounting Firm (BDO India Services Private Limited; Mumbai, India; PCAOB ID# 6074) | F-2 |
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| Consolidated Balance Sheets at December 31, 2025 and December 31, 2024 | F-3 |
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| Consolidated Statements of operations and comprehensive loss for the years ended December 31, 2025 and December 31, 2024 | F-4 |
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| Consolidated Statements of changes in equity for the years ended December 31, 2025 and December 31, 2024 | F-5 |
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| Consolidated Statements of cash flows for the years ended December 31, 2025 and December 31, 2024 | F-6 |
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| Notes to Consolidated Financial Statements | F-7 |
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| (2) | Financial Statement Schedules. |
Financial Statement Schedules are omitted because the information required is not applicable or the required information is shown in the financial statements or notes thereto.
| Exhibit Number | Description |
| 3.1(i) | Amended and Restated Articles of Incorporation(1) |
| 3.1(ii) | Articles of Amendment to Amended and Restated Articles of Incorporation(2) |
| 3.2 | By-Laws(1) |
| 10.1 | 2016 Incentive Stock Plan(1)+ |
| 10.2 | Employment Agreement with Dr. Sudhir Srivastava(3)+ |
| 10.3 | Employment Agreement with Dr. Vishwajyoti P. Srivastava(3)+ |
| 10.4 | Employment Agreement with Barry F. Cohen(3)+ |
| 10.5 | Services Agreement with Milan Rao (4)+ |
| 10.6 | Form of Director Appointment Agreement(1)+ |
| Form of Indemnification Agreement(1)+ |
| 10.7 | Form of Indemnification Agreement(1)+ |
| 10.8 | Offer Letter and Sanction Letter with HDFC Bank(3) |
| 14.1 | Code of Ethical Conduct(1) |
| 14.2 | Insider Trading Policy(5) |
| 21.1 | List of Subsidiaries(5) |
| 23.1 | Consent of BDO India Services Private Limited(6) |
| 31.1 | Section 302 Certification by Chief Executive Officer(6) |
| 31.2 | Section 302 Certification by Chief Financial Officer(6) |
| 32.1 | Section 906 Certification by Chief Executive Officer(6) |
| 32.2 | Section 906 Certification by Chief Financial Officer(6) |
| 99.1 | Audit Committee Charter(5) |
| 99.2 | Compensation Committee Charter(5) |
| 99.3 | Nominating and Corporate Governance Committee Charter(5) |
| 101.INS | Inline XBRL Instance Document. |
| 101.SCH | Inline XBRL Taxonomy Extension Schema Document. |
| 101.CAL | Inline XBRL Taxonomy Extension Calculation Linkbase Document. |
| 101.DEF | Inline XBRL Taxonomy Extension Definition Linkbase Document. |
| 101.LAB | Inline XBRL Taxonomy Extension Label Linkbase Document. |
| 101.PRE | Inline XBRL Taxonomy Extension Presentation Linkbase Document. |
| 104 | Cover Page Interactive Data File (formatted as Inline XBRL and contained in Exhibit 101). |
| (1) | Filed as an exhibit to the Company’s Registration Statement on Form S-1 (File No. 333-216054) and incorporated herein by reference. |
| (2) | Filed as an exhibit to the Company’s Current Report on Form 8-K filed on April 19, 2023, and incorporated herein by reference. |
| (3) | Filed as an exhibit to the Company’s Registration Statement on Form S-1 (File No. 333-293114) and incorporated herein by reference. |
| (4) | Filed as an exhibit to the Company’s Current Report on Form 8-K, filed on January 8, 2026, and incorporated herein by reference. |
| (5) | Filed as an exhibit to the Company’s Annual Report on Form 10-K for the year ended December 31, 2024, filed on April 15, 2025, and incorporated herein by reference. |
| + | Indicates management contract or compensatory plan or arrangement. |
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