AAA Technologies Ltd

📋 Open Offer for AAA Technologies Ltd: Key Details at ₹101 per Share

- The open offer is for up to 3,334,968 equity shares at ₹101.00 per share, totaling a maximum consideration of ₹33.68 crore.

- Acquirers have deposited ₹8.50 crore (25.23% of max consideration) in escrow with Yes Bank Limited, account number 008466200000053.

- Financial arrangements include ₹50 crore support from Standard Capital Markets Limited and certification by CA Geeta Narang.

- Offer price or size can be revised upward before 3 working days prior to tendering period start, with public notification.

- If acquirers buy shares at higher price within 26 weeks post-offer, they must pay the difference to tendering shareholders, with exceptions.

- Tendering period runs from April 8, 2026 (record date) to May 7, 2026, with no minimum acceptance condition.

- Settlement involves MUFG Intime India Private Limited as registrar and SW Capital Private Limited as buying broker.

- Shares must be tendered through brokers via BSE's acquisition window, with no withdrawals allowed post-tender.

- Escrow funds may be forfeited if statutory approvals are delayed due to acquirer's wilful default.

- Tax implications include capital gains tax at 12.5% for long-term and 20% for short-term gains, with STT applicable.

- Acquirers Jyotirgamya Advisory Private Limited (JAPL) and Mr. Ashok Kumar Chordia are acquiring 34.38% of AAA Technologies Limited via a Share Purchase Agreement (SPA) dated December 29, 2025.

- The open offer price is set at ₹101 per equity share, justified based on negotiated price (₹74.06), volume-weighted averages, and market prices.

- Post-acquisition, public shareholding in AAA Technologies will remain above the minimum 25% required by SEBI regulations.

- The Registrar to the Offer, Link Intime India Private Limited, has paid penalties totaling ₹3 lakhs for non-submission of VAPT closure reports in 2023 and 2025.

- No regulatory actions or penalties are pending against the Manager to the Offer (Mark Corporate Advisors Private Limited) or the Acquirers under SEBI/RBI regulations.

- Acquirer 1 (JAPL) has an issued capital of ₹1.32 crore and reported a net loss of ₹7.04 lakhs for FY 2024-25.

- Acquirer 2 (Ashok Kumar Chordia) has a certified net worth of ₹2,547.14 lakhs as of November 30, 2025.

- AAA Technologies Limited reported a profit of ₹351.03 lakhs for FY 2024-25, with revenue from operations at ₹2,545.55 lakhs.

- The acquirers reserve the right to withdraw the offer if statutory approvals are not received, with a public announcement required within 2 working days of withdrawal.

- The object of the offer is to acquire control and become promoters of AAA Technologies, with potential future restructuring of operations and assets.

- Jyotirgamya Advisory Private Limited and Mr. Ashok Kumar Chordia are making an open offer to acquire up to 3,334,968 equity shares (26.00% of voting capital) of AAA Technologies Limited.

- The offer price is ₹101.00 per equity share, payable in cash, with a total offer size of ₹33,68,31,768.

- The offer is mandatory under SEBI (SAST) Regulations, 2011, triggered by an underlying share purchase agreement with certain promoters dated December 29, 2025.

- The tendering period runs from April 23, 2026, to May 07, 2026, with settlement expected by May 21, 2026.

- The offer is unconditional and not subject to a minimum acceptance level, with no competing offers as of the date of this letter.

- Mark Corporate Advisors Private Limited is the manager to the offer, and MUFG Intime India Private Limited is the registrar.

- Key risks include potential withdrawal due to statutory approval issues, market price fluctuations, and non-resident shareholder compliance requirements.

- The acquirers intend to take control of AAA Technologies Limited and become its promoters, with no current plans for delisting.