AAA Technologies Limited reported a net profit of ₹18.84 lakh for the quarter ended March 31, 2026, compared to ₹17.27 lakh in the corresponding period of the previous year. For the financial year ended March 31, 2026, the company recorded a net profit of ₹52.38 lakh, up from ₹17.27 lakh in the prior year. Total income from operations for the quarter increased to ₹418.57 lakh from ₹145.34 lakh in the same quarter last year, while annual income rose to ₹712.33 lakh from ₹145.34 lakh.

The company's Board of Directors approved the audited financial results for the quarter and year ended March 31, 2026, in a meeting held on May 30, 2026. The results were reviewed by the Audit Committee. The filing was made in compliance with Regulation 33 read with Regulation 47 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Financial Performance

The standalone financial results indicate a growth in both income and profitability for the period. The net profit before tax and exceptional items for the quarter was ₹26.23 lakh, compared to ₹23.34 lakh in the previous year. For the full year, the net profit before tax stood at ₹70.73 lakh.

Key Financial Metrics

Earnings per share (EPS) for the quarter increased to ₹0.20 from ₹0.19 in the previous year. On an annual basis, the basic EPS for the year ended March 31, 2026, was reported at ₹0.56. The diluted EPS remained consistent with the basic EPS at ₹0.20 for the quarter and ₹0.56 for the year.

AAA Technologies reported a 41.2% decline in net profit to ₹206.29 lakh for the financial year ended March 31, 2026, compared to ₹351.03 lakh in the previous year. Revenue from operations decreased 20% to ₹2,037.86 lakh from ₹2,545.55 lakh in FY25, primarily due to a retrospective salary increment for employees. The Board of Directors approved the audited financial results at a meeting held on May 30, 2026.

The company’s total expenses for FY26 stood at ₹1,904.23 lakh, a reduction from ₹2,232.49 lakh in the prior year. However, employee benefits expense rose significantly to ₹1,038.24 lakh from ₹898.15 lakh. The financial statements note that during the quarter ended March 31, 2026, the company provided ₹115.64 lakh towards salary arrears following a retrospective increment effective April 1, 2025.

Key Financial Metrics for FY26

For the quarter ended March 31, 2026, the company reported a net loss of ₹34.93 lakh, compared to a profit of ₹99.75 lakh in the same period last year. Revenue for the quarter dropped to ₹337.68 lakh from ₹1,057.36 lakh.

Auditor Qualifications

M/s. S P M L & Associates, Statutory Auditors, issued a qualified opinion on the financial results. The auditors noted that the company did not make any provision for gratuity expenses for FY26, citing management's evaluation of new labour codes effective November 21, 2025. The auditors stated that non-recognition constitutes a departure from Ind AS 19, though the financial impact could not be quantified as the assessment is ongoing.

Additionally, the auditors highlighted that the company recognizes revenue inclusive of Goods and Services Tax (GST), amounting to ₹321.08 lakh for the year and ₹52.46 lakh for the quarter. This policy, consistently followed, results in higher revenue and other expenses figures but does not impact the reported profit before or after tax. Management has decided to change this policy effective April 1, 2026, to recognize revenue net of GST.

The Board deferred the decision on dividend declaration for FY26 and appointed M/s. S P M L & Associates as Statutory Auditors for the financial year 2026-2027, subject to shareholder approval.