Aeonx Digital Technology Limited has announced its unaudited financial results for the quarter and nine months ended December 31, 2025, alongside significant employee benefit initiatives. The Board of Directors approved these results at their meeting held on February 4, 2026, which were reviewed by the Audit Committee and subjected to limited review by statutory auditors M/s. R A Kuvadia & Co.

Financial Performance Overview

The company demonstrated strong revenue growth during the quarter, though profitability was impacted by exceptional items. The financial performance shows mixed results across standalone and consolidated operations.

Impact of New Labour Codes

A significant factor affecting the quarter's results was the implementation of India's New Labour Codes, effective November 21, 2025. The government consolidated 29 existing labour legislations into four unified codes, revising wage definitions and expanding employee benefit eligibility.

The company recognized exceptional items worth ₹79.03 lakhs during the quarter, comprising:

• Gratuity impact: ₹44.20 lakhs
• Compensated absences: ₹34.82 lakhs

This regulatory-driven impact was treated as an exceptional item due to its material, non-recurring nature. The company continues monitoring developments and clarifications from the government regarding other aspects of the New Labour Codes.

Employee Stock Option Plan

The Nomination and Remuneration Committee approved the grant of 11,500 employee stock options under the 'Aeonx Digital Technology Employee Stock Option Plan – 2024'. The ESOP details include:

The company believes equity compensation aligns individual objectives with organizational goals, rewarding employees for their contributions while incentivizing continued success.

Operational Highlights

The company's revenue growth trajectory remained strong despite profitability challenges. Standalone revenue from operations increased substantially from ₹630.54 lakhs in Q3 FY25 to ₹1,515.53 lakhs in Q3 FY26. For the nine-month period, standalone revenue reached ₹3,586.53 lakhs compared to ₹1,724.38 lakhs in the previous year.

Consolidated operations, including wholly-owned subsidiary Aeonx Digital Solutions Private Limited, showed similar growth patterns with quarterly revenue of ₹1,588.88 lakhs versus ₹850.43 lakhs in the corresponding previous quarter.

Earnings Per Share and Capital Structure

The company maintained a stable paid-up equity share capital of ₹460.03 lakhs throughout the periods under review. Earnings per share for Q3 FY26 stood at (₹1.60) on a standalone basis and (₹1.46) on a consolidated basis, reflecting the impact of exceptional items on profitability.

The financial results were prepared in accordance with Indian Accounting Standards (Ind AS) and SEBI listing regulations, with Information Technology identified as the company's primary reportable business segment.

Aeonx Digital Technology Ltd. has completed significant corporate restructuring with the appointment of a new Chief Financial Officer, following earlier warrant allotments and executive departures.

New CFO Appointment

The Board of Directors appointed Mr. Jitesh Rupani as Chief Financial Officer and Key Managerial Personnel with immediate effect from December 29, 2025. The appointment was made based on recommendations from the Nomination and Remuneration Committee during a board meeting held on the same day.

New CFO Profile

Mr. Jitesh Rupani brings substantial expertise to his new role. He is a qualified Chartered Accountant with 10 years of extensive industrial experience in Finance and Accounts. His professional background demonstrates exceptional leadership in managing diverse functions including Accounts, MIS, and Taxation.

Previous Corporate Actions

Earlier corporate developments included the allotment of 2,41,000 convertible warrants to promoter company Aura Alkalies and Chemicals Private Limited at Rs. 162.85 per warrant. The warrants are convertible into equity shares of Rs. 10 each in one or more tranches, following SEBI (ICDR) Regulations, 2018.

Executive Transition

The new appointment follows the earlier resignation of former CFO Mr. Mahendra Rane, who departed on September 30, 2025, citing personal reasons and pursuit of other opportunities. The company had acknowledged his contributions during his tenure.

Regulatory Compliance

Both appointments and corporate actions were disclosed under Regulation 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, ensuring full regulatory compliance and transparency for investors and market participants.