5436712026-01-012026-03-315436712026-03-315436712025-03-315436712025-04-012026-03-315436712026-01-012026-03-31in-capmkt:OtherExpenses1Member5436712025-04-012026-03-31in-capmkt:OtherExpenses1Member5436712026-03-31OtherCurrentFinancialAssetsDomain15436712026-03-31OtherCurrentAssetsDomain15436712026-03-31OtherCurrentFinancialLiabilitiesDomain15436712026-03-31OtherCurrentLiabilitiesDomain15436712026-01-012026-03-31AuditorDomain15436712026-01-012026-03-31in-capmkt:AuditedMember5436712026-03-31in-capmkt:AuditedMember5436712026-01-012026-03-31in-capmkt:AdjustedMember5436712026-03-31in-capmkt:AdjustedMember5436712026-01-012026-03-31AuditQualification1iso4217:INRxbrli:pureiso4217:INRxbrli:shares543671AAATECHNOTLISTEDINE0D0U01013AAA TECHNOLOGIES LIMITEDMain BoardEquity2025-04-012026-03-312026-05-302026-05-21INRLakhsQuarterlyFourth quarterSingle segmentCYBER SECURITY2026-05-3011:30:002026-05-3014:30:00trueCash Flow IndirectStatement on impact of audit qualificationfalsefalseNANAfalsefalsefalsefalseNA2026-01-012026-03-31AuditedStandalone337680005490000392580000003147900008040001167000043953000-46950000-4695000-993000-209000-12020000-34930000000-34930000-349300012826800010-0.27-0.2700-0.27-0.270002025-04-012026-03-31AuditedStandalone203786000142400002180260000001038240000321600083383000190423000276030000276030007128000-1540006974000020629000000020629000020629000128268000101813720001.611.61001.611.61000OTHER EXPENSES11670000OTHER EXPENSES83383000886200000088000000000036200093120000060239000386900002728300001849230003111350004702000130500031714200000326454000128268000181372000309640000309640000000000000001428000142800019000144700017580001360900000168140000016814000326454000OTHER FINANCIAL ASSETS184923000Other current assets1305000Other current financial liabilities19000Other current liabilities1758000001666600001180000027880000142800001756000032160000-36810000190000001424000000000008070000356730000008709000026964000000000000360000000000000000184209000000014240000015000-1699900000000000000019240000000-19240000-1622660000-16226600022823900065973000AuditedQualified opinionM/S SPML & ASSOCIATEStrue2029-04-3021802600018591800019042300015831500020629000206290001.611.61326454000326454000326454000326454000309640000309640000Basis for Qualified opinion <br></br> <br></br> - As detailed at Note 7 of the Statement, the Company has not made any provision for Gratuity Expenses for the year ended March 31, 2026. Under Ind AS 19 "Employee Benefits", the Company is required to recognize a liability and expense for defined benefit obligations including gratuity using the projected unit credit method. Prior to the new labour laws effective November 21, 2025, in managements view, the Company had no gratuity liability in terms of Section 4(5) of the Payment of Gratuity Act, 1972, read with employee agreements. As of 31 March 2026, management is in process of evaluating the applicability of gratuity provisions under the new labour codes and the quantum of provision, if any, required. <br></br> <br></br> The non-recognition of gratuity provision constitutes a departure from Ind AS 19. We are unable to quantify the financial effects as the management is still evaluating the applicability and quantum of gratuity liability under the new labour codes. Had the provision been recognized, profit before tax, profit after tax, and employee benefits expense would have been adjusted accordingly, and liabilities would have increased. <br></br> <br></br> - As detailed at Note 5 of the statement, the Company has recognised revenue inclusive of GST (Amount of GST for year and quarter ended 31 March 2026 are INR 321.08 lakhs and INR 52.46 Lakhs respectively), with a corresponding equivalent amount debited under other expenses. The aforesaid accounting policy has been consistently followed by the Company since past years / periods. Had the revenue been recognised excluding GST, figures of Revenue from operations and Other expenses be downward adjusted by aforesaid amounts, with Nil impact on Profit before tax and Profit after tax. <br></br> <br></br> We conducted our audit in accordance with the Standards on Auditing (SAs) specified under section 143 (10) of the Companies Act, 2013, as amended ("the Act"). Our responsibilities under those Standards are further described in the "Auditor's Responsibilities for the Audit of the Financial Results" section of our report. We are independent of the Company in accordance with the Code of Ethics issued by the Institute of Chartered Accountants of India together with the ethical requirements that are relevant to our audit of the financial statements under the provisions of the Act and the Rules thereunder, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the Code of Ethics. We believe that the audit evidence obtained by us is sufficient and appropriate to provide a basis for our qualified audit opinion on the Statement. <br></br> Qualified opinionWhether appeared first timeFor GST inclusive method of Accounting <br></br> <br></br> The Company has historically recognised revenue inclusive of GST with a corresponding debit to Other expenses (GST amounts: INR 321.08 lakhs for year and INR 52.46 lakhs for quarter ended March 31, 2026). In order to align with accounting practice that recognises revenue net of indirect taxes, the Companys management has decided to change the policy to recognise revenue net of GST, effective April 1, 2026 (Q1 FY 202627). This change will reduce both Revenue from operations and Other expenses by the GST amounts for the periods presented, with no impact on profit before tax or profit after tax. Appropriate disclosures and comparative presentation (in accordance with applicable Ind AS) will be made in the Q1 FY 202627 financial statements. <br></br> <br></br> For Audit Qualification(s) where the impact is not quantified by the auditor, Managements Views: <br></br> <br></br> For Gratuity impact (IND AS 19) <br></br> <br></br> The Company has not recognized any provision for gratuity for the year ended March 31, 2026. Prior to the new labour laws effective November 21, 2025, managements interpretation of employment agreements and applicable legislation was that the Company did not have a gratuity obligation under Section 4(5) of the Payment of Gratuity Act, 1972. <br></br> <br></br> Following enactment of the new labour codes, management is carrying out a detailed assessment of the applicability of gratuity under the revised statutory framework and the potential quantum of any defined benefit obligation under Ind AS 19, Employee Benefits. <br></br> <br></br> Management has initiated an internal review and will obtain an independent legal opinion and actuarial assessment, as appropriate, to determine whether a gratuity liability is required and, if so, the amount and accounting treatment. <br></br> <br></br> Based on the expected timing of these assessments, any resulting adjustment, if required, will be quantified and accounted for in the financial statements for the quarter ending June 30, 2026 (Q1 FY 202627), together with appropriate disclosure of the basis and effect of the adjustment. Management will keep stakeholders informed of further developments in this regard. <br></br> <br></br> For Note 6 to financial results <br></br> <br></br> In March 2026, The Company, as part of its policy to incentivize its employees, has approved Salary increment for its employees wef 01-04-25 and provided for salary arrear of Rs. 115.64 in the Salary Account. <br></br> AS EXPLAINED ABOVEAS EXPLAINED ABOVENAVENUGOPAL DHOOTDEEPAK SHARMAJYOTI TORANIGOVIND MANDHANIAMUMBAI2026-05-30