NONE 20260624104028616 wseas/wseas content-registration-form@crossref.org content-registration-form PROOF 2944-9162 2732-9941 Hasan Keleş Department of Mathematics Karadeniz Technical University Campus of Kanuni, Ortahisar, 61080 Trabzon TÜRKÍYE This paper introduces a comprehensive theory of matrices whose entries are drawn from the ternary set B3 = {−1,0,1}. We introduce a base-3 coding scheme that provides a lexicographic ordering of rows and columns, which in turn leads to the definition of canonical ordered matrix classes C3 and D3. Extending classical results for binary regular matrices, we define and characterize (k+, k−)-balanced matrices as their ternary analogues. We prove that the sequence Hn = 3 n − 1 represents the maximum attainable row or column code in this framework. Furthermore, we establish the core structural properties and symmetries of these matrix classes. 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