Company (large or small)

Last year, a company paid tax in 9 months and 1 day even after having Augmented profit more than limit. Reason being it has profit below 10 million and it was small company in previous year of last year. (Two years back from now)

This year, it will also considered small company as it was considered small last year and this year it has profit below 10 million?

Thank you for your time.