Notice that when $N$ is a normal subgroup of $G$ with $G/N$ non-Abelian, it may not be straightforward to obtain the precise value of $m$, the maximum number of conjugacy classes of any subgroup of $G/N$ (though of course we always have $m < [G:N]$ given that $G/N$ is non-Abelian). Later edit: in fact, it is an easy exercise to check that a non-Abelian group $X$ has at most $|X|-3$ conjugacy classes, and if it has $|X|-3$ conjugacy classes, then $|X| \in \{6,8 \}).$