ANNUAL REPORT FOR FINANCIAL YEAR 25-26

ANNUAL REPORT 2025-26 A Accurate. Reliable. Innovative. TECHNOLOGIES LIMITED LISTED TRUSTED THRIVING Building a Secure Digital Tomorrow FORWARD LOOKING STATEMENT In this annual report, we have disclosed certain forward-looking information to enable investors to comprehend our prospects and take informed investment decisions. This report and other statements- written and oral- that we periodically make contain certain forward-looking statements that set out anticipated results based on _ the management's plans and assumptions. We have tried wherever possible to identify such statements by using words such as ‘anticipates’, ‘estimates’, ‘expects’, ‘projects’, ‘intends,, ‘plans’, ‘believes’, and words of similar substance in connection with any discussion of future performance. We cannot guarantee that these forward-looking statements will be realized, although we believe we have been prudent in our assumptions. The achievement of results is subject to risks, uncertainties and even inaccurate assumptions. Should known or unknown risks or uncertainties materialize or should underlying assumptions prove inaccurate, actual results could vary materially from those anticipated, estimated or projected. Readers should bear this in mind. We undertake no obligation to publicly update any forward looking statements, whether as a result of new information, future events or otherwise. INDEX Corporate Overview Corporate Security Foundation in India 04 Brief Introduction 05 Corporate Information 06 Company Values 07 Milestones 08 Current Empanelment's 10 Our Strengths ii Growth Strategies 18 Financial Highlights 14 Our Services 15 Recognition 17 Board Members 18 Whole Time Director's Message 20 Statutory Reports Notice 25 Board report along with Annexures 47 Management Discussion and Analysis 89 Financials independent Auditors Report 98 Standalone Financial Statement 1s Corporate Overview Statutory Reports Financial Statements CYBER SECURITY EVOLUTION IN INDIA: STRENGTHENING DEFENSES AMID RISING THREATS AND REGULATORY ADVANCEMENTS. Organizations today cannot function without “Information Technology (IT)” infrastructure, needs to ensure data availability, integrity and confidentiality. In 2023 India has recorded a spike of 15 per cent in cyber-attacks within a week (Asia-Pacific), with 2138 weekly attacks per organisation. In 2023, a new report reviewed three Indian emerging in the second most targeted nation, trailing only behind Taiwan's 3,050 incidents. According to the cyber security company Check Point Research (CPR), in the modern world, IT risk is one of the major risks that needs to be addressed in the risk management framework of the organization. The Government is taking various measures to ensure secure environment for cyber space by transforming cyber security policies with the introduction of Digital Data Protection Bill 2022, budgetary allocations, etc. Further, as per Sec 43 A of the Information Technology Act, 2000 as amended, body corporate who handle, store, collect, receive or provide information shall ensure reasonable security practices and procedures are implemented. The above compliance is governed by compliance with the standards and codes prescribed by regulatory approved by Central Government. The Indian Government in the 2024 interim budget nearly doubled the allocation for cyber security projects from Rs 400 Crores in 2023-2024 to Rs 750 Crores in 2024-2025. The above section has put onus on private as well as government organizations to make robust cyber security policies which requires at first to have assessment of the same by taking audit and also by having a second audit after implementation of the policy as identified during the first audit to safeguard the sensitive data which is collected by the entity due to various activities undertaken by the entity. As per the data localization norms notified by the RBI, prescribed the setting up of data centers locally, to store information collected by entities whether foreign or domestic from conduct of its business activities in India. IT auditing improves the reliability, effectiveness and efficiency of IT systems by covering a wide-range of threats by regular identification and assessment of risks in an organization. ; 04 AAA TECHNOLOGIES LIMITED Annual Report 2025-26 Corporate Overview Statutory Reports Financial Statements BRIEF INTRODUCTION About AAA Technologies AAA Technologies Limited is an ISO 9001:2015 and ISO 27001:2022 certified company which empowers enterprises, service providers, and government entities to secure all users, applications, data, networks and devices with comprehensive visibility and context continuously across alll locations. The Company is a CERT-in empanelled auditor, incorporated in October 2000 with a vision of a world where each day is safer and more secure than the one before. The Company has kept its focus on Information Security Auditing & Consulting keeping in view the vast scope of work in the existing and the untapped areas. As a result, our Company has been able to build its resources capable of auditing operating systems, networking, IDS, web application, ERP, ATM, core banking, forensic, websites, computer crime investigations etc. The Company offers a comprehensive suite of services including Information Systems Audit, IT and Cyber Security Audit, Vulnerability Assessment and Penetration Testing (VAPT), Information Security and IT Governance reviews, Compliance and Regulatory audits, and related advisory services. With a team of qualified and experienced professionals, AAA Technologies serves clients across diverse sectors, helping them strengthen controls, enhance regulatory compliance, manage technology related risks and build greater trust in their digital infrastructure. 05 AAA TECHNOLOGIES LIMITED Annual Report 2025-26 Corporate Overview Statutory Reports Financial Statements CORPORATE INFORMATION Statutory Auditors Whole Time Director M/S. SPML & Associates. Mr. Santosh Kumar Pandey Chartered Accountants Company Secretary & Executive Director Compliance Officer Mr. Karan Sharma Mr. Sagar Shah Secretarial Auditor Promoter Non Executive Director M/s VKM & Associates, Practicing Mr. Ashok Kumar Chordia Company Secretaries Internal Auditor independent Director M/S P D Pandya & Associates, Ms. Jyoti Torani Practicing Company Secretaries independent Director Registrar & Transfer Agent Mr. Premendra Singh Rajput MUFG Intime India Private Limited Registered Office and Corporate Office independent Director 278-280, F Wing, Solaris 1, Saki Vihar Road, Opp. L&T Gate No. 6, Powai, Andheri East, é Mr. Prateek Bhansali Mumbai 400 072, Tel: 022- 28573815 / 16 / Website: www.aaatechnologies.co.in Email: info@aaatechnologies.co.in Bankers Kotak Mahindra Bank Limited State Bank of India Corporate identification number HDFC Bank Limited Axis Bank Limited L721I00MH2000PLC128949 IDFC First Bank Limited ICICI Bank Limited 06 AAA TECHNOLOGIES LIMITED Annual Report 2025-26 “ss Corporcte Overview = Statutory Reports Financial Statements ———— = ——— COMPANY VALUES ‘a > ee VISION (2) Create best-of-breed global solutions for Cyber Security, IT Governance, IS Audit, IT Assurance, Information Security and 7 | ‘\ allied realms. Mission To secure the Cyber Assets of the Nation and thereby ensuring 4 a secured cyber space to live in by providing Accurate, Reliable and Innovative Services ‘ , Phi° losophy MMye Cumulative expertise of more than 1000+ man years with vast Business Domain as well as technical knowledge delivering innovative solutions. o7 8 ™™ AAATECHNOLOGIES LIMITED © SS ——= — Annual Report 2025-26 | Corporate Overview statutory Reports Financial Statements MILESTONES 2000 2006 AAA Technologies laid its Audited Internet foundation stone in Banking for major Mumbdi, India PSB in India 2008 2010 2011 Major Contract Formation of Information Major Contract in from Government Security Policy for Oil and Petroleum of India Regulatory Agency in India PSU 2013 [Showing first 8,000 characters — download PDF for full document]