AAA Technologies Limited announced its unaudited financial results for the quarter ended 31st December 2025, revealing a mixed performance with revenue decline offset by maintained profitability. The Mumbai-based technology company's Board of Directors approved the results during their meeting held on 13th February 2026.

Financial Performance Overview

The company's Q3 FY26 financial metrics showed varied trends across different parameters. While profitability remained positive, there was a noticeable decline in revenue generation compared to the previous year.

Nine-Month Performance Analysis

The nine-month period ending 31st December 2025 demonstrated more stable performance indicators, with the company maintaining competitive positioning despite quarterly fluctuations.

Operational Efficiency and Cost Structure

AAA Technologies maintained its lean operational model with zero finance costs, reflecting a debt-free capital structure. The company's major expense categories included employee benefits expense of ₹230.41 lakhs and other expenses of ₹185.50 lakhs for Q3 FY26. Total expenses for the quarter amounted to ₹423.97 lakhs, compared to ₹663.46 lakhs in the corresponding previous quarter.

Management Transition

The quarter witnessed significant leadership changes within the organization. The company experienced a management transition involving the cessation of key personnel:

• Mr. Anjay Agarwal resigned as Chairman & Managing Director
• Ms. Ruchi Anjay Agarwal stepped down as Director

Both resignations were attributed to personal reasons and were duly approved by the Board of Directors. The changes have been appropriately documented in the company's records, with Mr. Venugopal M. Dhoot continuing as Whole Time Director & CFO.

Key Financial Highlights

The company's financial position reflects several notable aspects:

• Maintained paid-up equity share capital of ₹1,282.68 lakhs
• Zero exceptional items across all reported periods
• Other equity excluding revaluation reserves stood at ₹1,799.83 lakhs
• Current tax provision of ₹14.92 lakhs for Q3 FY26

Regulatory Compliance and Audit Status

The financial results underwent limited review by statutory auditors S P M L & Associates, Chartered Accountants. The results were prepared in accordance with Indian Accounting Standards (Ind-AS) and received approval from the Audit Committee before Board ratification. The company operates as a single business segment entity without any subsidiaries, associates, or joint ventures, making consolidated financial statements inapplicable.

AAA Technologies Limited has issued a postal ballot notice dated January 27, 2026, seeking shareholder approval for the appointment of three Non-Executive Independent Directors through special resolutions. The Mumbai-based technology company requires member consent for these appointments in compliance with regulatory requirements.

Proposed Director Appointments

The company seeks approval for the following director appointments:

All three individuals were initially appointed as Additional Directors by the Board of Directors in December 2025 and have submitted the required declarations confirming their independence criteria under Section 149(6) of the Companies Act, 2013 and Regulation 16 of SEBI LODR Regulations.

Committee Assignments

Subject to shareholder approval, the proposed directors will assume the following committee roles:

E-Voting Process and Timeline

The postal ballot will be conducted exclusively through remote e-voting, with no physical ballot forms being distributed. Key dates for the voting process include:

Shareholders whose names appear on the Register of Members or List of Beneficial Owners as on the cut-off date of January 23, 2026, will be eligible to participate in the e-voting process.

Regulatory Compliance

The appointments are being sought in compliance with Section 161(1) of the Companies Act, 2013, and Regulation 17(1C) of SEBI LODR Regulations, 2015, which mandates shareholder approval for Independent Director appointments within three months of their initial appointment by the Board.

M/s VKM & Associates, Practicing Company Secretaries, has been appointed as the Scrutinizer to conduct the postal ballot process. The company has engaged MUFG INTIME INDIA PRIVATE LIMITED as the e-voting service provider for the remote voting facility.

Voting Platform Access

The postal ballot notice and e-voting instructions will be available on multiple platforms including the company's website at www.aaatechnologies.co.in , the e-voting service provider's portal at www.instavote.linkintime.co.in , and the websites of BSE Limited and National Stock Exchange of India Limited. Shareholders can access the e-voting facility through various methods depending on their demat account providers (NSDL or CDSL) or through the InstaVote platform for physical shareholders.