IndAS Details

Scrip Code	543952
NSE Symbol	NIITMTS
MSEI Symbol	NOTLISTED
ISIN	INE342G01023
Name of company	NIIT Learning Systems Limited
Type of company	Main Board
Class of security	Equity
Date of start of financial year	01-04-2025
Date of end of financial year	31-03-2026
Date of board meeting when results were approved	05-11-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	17-10-2025
Description of presentation currency	INR
Level of rounding used in financial results	Lakhs
Reporting Type	Quarterly
Reporting Quarter	Second quarter
Nature of report standalone or consolidated	Standalone
Whether results are audited or unaudited for the quarter ended	Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended	Unaudited
Segment Reporting	Single segment
Description of single segment	Education & Training Services
Start date and time of board meeting	05-11-2025 11:47:00
End date and time of board meeting	05-11-2025 13:24:00
Whether cash flow statement is applicable on company	Yes
Type of cash flow statement	Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification	Not applicable
Whether the company has any related party?	Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?	Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public	NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.	NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)?	No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?	Yes
Latest Date on which RPT policy is updated	23-01-2025
Indicate Company website link for updated RPT policy of the Company	www.niitmts.com
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter?	No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?	No
Not Applicable

Particulars	3 months/ 6 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
A	Date of start of reporting period	01-07-2025	01-04-2025
B	Date of end of reporting period	30-09-2025	30-09-2025
C	Whether results are audited or unaudited	Unaudited	Unaudited
D	Nature of report standalone or consolidated	Standalone	Standalone
1	Income
	Revenue from operations	13,382.20	26,499.10
	Other income	6,061.30	8,445.70
	Total income	19,443.50	34,944.80
2	Expenses
(a)	Cost of materials consumed	0.00	0.00
(b)	Purchases of stock-in-trade	136.70	280.70
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	1.80	1.90
(d)	Employee benefit expense	6,009.30	11,568.40
(e)	Finance costs	70.40	138.80
(f)	Depreciation, depletion and amortisation expense	1,070.90	2,111.50
(f)	Other Expenses
1	Professional & technical outsourcing expenses	4,300.00	8,390.30
2	Other expenses	1,528.40	3,427.30
	Total other expenses	5,828.40	11,817.60
	Total expenses	13,117.50	25,918.90
3	Total profit before exceptional items and tax	6,326.00	9,025.90
4	Exceptional items	0.00	0.00
5	Total profit before tax	6,326.00	9,025.90
6	Tax expense
7	Current tax	564.20	1,279.40
8	Deferred tax	(34.50)	(74.00)
9	Total tax expenses	529.70	1,205.40
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0.00	0.00
11	Net Profit Loss for the period from continuing operations	5,796.30	7,820.50
12	Profit (loss) from discontinued operations before tax	0.00	0.00
13	Tax expense of discontinued operations	0.00	0.00
14	Net profit (loss) from discontinued operation after tax	0.00	0.00
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0.00	0.00
16	Total profit (loss) for period	5,796.30	7,820.50
17	Other comprehensive income net of taxes	(120.70)	(288.20)
18	Total Comprehensive Income for the period	5,675.60	7,532.30
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent
	Total profit or loss, attributable to non-controlling interests
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent
	Total comprehensive income for the period attributable to owners of parent non-controlling interests
21	Details of equity share capital
	Paid-up equity share capital	2,741.40	2,741.40
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	4.23	5.72
	Diluted earnings (loss) per share from continuing operations	4.13	5.58
ii	Earnings per equity share for discontinued operations
	Basic earnings (loss) per share from discontinued operations	0	0
	Diluted earnings (loss) per share from discontinued operations	0	0
ii	Earnings per equity share
	Basic earnings (loss) per share from continuing and discontinued operations	4.23	5.72
	Diluted earnings (loss) per share from continuing and discontinued operations	4.13	5.58
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results	Textual Information(1)

Textual Information(1)	The notes are provided in the letter submitted to the stock exchanges

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio

Particulars	Year ended (dd-mm-yyyy)
Date of start of reporting period	01-04-2025
Date of end of reporting period	30-09-2025
Whether results are audited or unaudited	Unaudited
Nature of report standalone or consolidated	Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	2,290.60
	Capital work-in-progress	0.00
	Investment property	0.00
	Goodwill	0.00
	Other intangible assets	7,640.90
	Intangible assets under development	1,690.40
	Biological assets other than bearer plants	0.00
	Investments accounted for using equity method	0.00
	Non-current financial assets
	Non-current investments	9,792.00
	Trade receivables, non-current	0.00
	Loans, non-current	0.00
	Other non-current financial assets	477.90
	Total non-current financial assets	10,269.90
	Deferred tax assets (net)	948.70
	Other non-current assets	334.30
	Total non-current assets	23,174.80
2	Current assets
	Inventories	6.20
	Current financial asset
	Current investments	40,090.30
	Trade receivables, current	13,142.20
	Cash and cash equivalents	478.40
	Bank balance other than cash and cash equivalents	520.70
	Loans, current	0.00
	Other current financial assets	10,221.40
	Total current financial assets	64,453.00
	Current tax assets (net)	0.00
	Other current assets	2,996.50
	Total current assets	67,455.70
3	Non-current assets classified as held for sale	0.00
4	Regulatory deferral account debit balances and related deferred tax Assets	0.00
	Total assets	90,630.50
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	2,741.40
	Other equity	72,929.90
	Total equity attributable to owners of parent	75,671.30
	Non controlling interest
	Total equity	75,671.30
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	0.00
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	0.00
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0.00
	Total Trade payable	0.00
	Other non-current financial liabilities	1,969.90
	Total non-current financial liabilities	1,969.90
	Provisions, non-current	49.40
	Deferred tax liabilities (net)	0.00
	Deferred government grants, Non-current	0.00
	Other non-current liabilities	41.30
	Total non-current liabilities	2,060.60
	Current liabilities
	Current financial liabilities
	Borrowings, current	28.80
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	198.50
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	6,265.00
	Total Trade payable	6,463.50
	Other current financial liabilities	3,733.30
	Total current financial liabilities	10,225.60
	Other current liabilities	1,002.60
	Provisions, current	1,670.40
	Current tax liabilities (Net)	0.00
	Deferred government grants, Current	0.00
	Total current liabilities	12,898.60
3	Liabilities directly associated with assets in disposal group classified as held for sale	0.00
4	Regulatory deferral account credit balances and related deferred tax liability	0.00
	Total liabilities	14,959.20
	Total equity and liabilites	90,630.50
	Disclosure of notes on assets and liabilities

Particulars	3 months/ 6 month ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period	01-07-2025	01-04-2025
Date of end of reporting period	30-09-2025	30-09-2025
Whether results are audited or unaudited	Unaudited	Unaudited
Nature of report standalone or consolidated	Standalone	Standalone
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
	Total Segment Revenue
	Less: Inter segment revenue
	Revenue from operations
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
	Total Profit before tax
	i. Finance cost
	ii. Other Unallocable Expenditure net off Unallocable income
	Profit before tax
3	(Segment Asset - Segment Liabilities)
	Segment Asset
	Total Segment Asset
	Un-allocable Assets	null	null
	Net Segment Asset	null	null
4	Segment Liabilities
	Segment Liabilities
	Total Segment Liabilities
	Un-allocable Liabilities	null	null
	Net Segment Liabilities	null	null
	Disclosure of notes on segments

Particulars	3 months/ 6 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
A	Date of start of reporting period	01-07-2025	01-04-2025
B	Date of end of reporting period	30-09-2025	30-09-2025
C	Whether results are audited or unaudited	Unaudited	Unaudited
D	Nature of report standalone or consolidated	Standalone	Standalone
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Remeasurement of defined benefit obligation	104.00	64.70
	Total Amount of items that will not be reclassified to profit and loss	104.00	64.70
2	Income tax relating to items that will not be reclassified to profit or loss	26.20	16.30
3	Amount of items that will be reclassified to profit and loss
1	Fair value changes on cash flow hedges	(265.20)	(449.80)
	Total Amount of items that will be reclassified to profit and loss	(265.20)	(449.80)
4	Income tax relating to items that will be reclassified to profit or loss	(66.70)	(113.20)
5	Total Other comprehensive income	(120.70)	(288.20)

Particulars	Year ended (dd-mm-yyyy)
A	Date of start of reporting period	01-04-2025
B	Date of end of reporting period	30-09-2025
C	Whether results are audited or unaudited	Unaudited
D	Nature of report standalone or consolidated	Standalone
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax	9,025.90
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs	138.30
	Adjustments for decrease (increase) in inventories	7.70
	Adjustments for decrease (increase) in trade receivables, current	(1,792.20)
	Adjustments for decrease (increase) in trade receivables, non-current	0.00
	Adjustments for decrease (increase) in other current assets	(1,148.20)
	Adjustments for decrease (increase) in other non-current assets	4.00
	Adjustments for other financial assets, non-current	0.00
	Adjustments for other financial assets, current	1,822.70
	Adjustments for other bank balances	0.00
	Adjustments for increase (decrease) in trade payables, current	299.80
	Adjustments for increase (decrease) in trade payables, non-current	0.00
	Adjustments for increase (decrease) in other current liabilities	62.40
	Adjustments for increase (decrease) in other non-current liabilities	0.00
	Adjustments for depreciation and amortisation expense	2,111.50
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss	0.00
	Adjustments for provisions, current	305.80
	Adjustments for provisions, non-current	0.00
	Adjustments for other financial liabilities, current	(970.70)
	Adjustments for other financial liabilities, non-current	22.90
	Adjustments for unrealised foreign exchange losses gains	(394.30)
	Adjustments for dividend income	4,125.00
	Adjustments for interest income	320.90
	Adjustments for share-based payments	796.40
	Adjustments for fair value losses (gains)	(1,257.00)
	Adjustments for undistributed profits of associates	0.00
	Other adjustments for which cash effects are investing or financing cash flow	0.00
	Other adjustments to reconcile profit (loss)	0.00
	Other adjustments for non-cash items	(22.30)
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships	0.00
	Total adjustments for reconcile profit (loss)	(4,459.10)
	Net cash flows from (used in) operations	4,566.80
	Dividends received	0.00
	Interest paid	0.00
	Interest received	0.00
	Income taxes paid (refund)	1,315.40
	Other inflows (outflows) of cash	0.00
	Net cash flows from (used in) operating activities	3,251.40
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses	0.00
	Cash flows used in obtaining control of subsidiaries or other businesses	0.00
	Other cash receipts from sales of equity or debt instruments of other entities	0.00
	Other cash payments to acquire equity or debt instruments of other entities	0.00
	Other cash receipts from sales of interests in joint ventures	0.00
	Other cash payments to acquire interests in joint ventures	0.00
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships	0.00
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships	0.00
	Proceeds from sales of property, plant and equipment	0.00
	Purchase of property, plant and equipment	1,898.80
	Proceeds from sales of investment property	0.00
	Purchase of investment property	0.00
	Proceeds from sales of intangible assets	0.00
	Purchase of intangible assets	0.00
	Proceeds from sales of intangible assets under development	0.00
	Purchase of intangible assets under development	0.00
	Proceeds from sales of goodwill	0.00
	Purchase of goodwill	0.00
	Proceeds from biological assets other than bearer plants	0.00
	Purchase of biological assets other than bearer plants	0.00
	Proceeds from government grants	0.00
	Proceeds from sales of other long-term assets	0.00
	Purchase of other long-term assets	0.00
	Cash advances and loans made to other parties	0.00
	Cash receipts from repayment of advances and loans made to other parties	0.00
	Cash payments for future contracts, forward contracts, option contracts and swap contracts	0.00
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts	0.00
	Dividends received	4,125.00
	Interest received	0.00
	Income taxes paid (refund)	0.00
	Other inflows (outflows) of cash	(1,416.40)
	Net cash flows from (used in) investing activities	809.80
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries	0.00
	Payments from changes in ownership interests in subsidiaries	0.00
	Proceeds from issuing shares	0.00
	Proceeds from issuing other equity instruments	0.00
	Payments to acquire or redeem entity's shares	0.00
	Payments of other equity instruments	0.00
	Proceeds from exercise of stock options	778.40
	Proceeds from issuing debentures notes bonds etc	0.00
	Proceeds from borrowings	0.00
	Repayments of borrowings	0.00
	Payments of lease liabilities	336.90
	Dividends paid	4,112.20
	Interest paid	3.90
	Income taxes paid (refund)	0.00
	Other inflows (outflows) of cash	47.90
	Net cash flows from (used in) financing activities	(3,626.70)
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes	434.50
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents	0.00
	Net increase (decrease) in cash and cash equivalents	434.50
	Cash and cash equivalents cash flow statement at beginning of period	43.90
	Cash and cash equivalents cash flow statement at end of period	478.40

	Name	Name	Relationship of the counterparty with the listed entity or its subsidiary	Type of related party transaction	Details of other related party transaction		Remarks on approval by audit committee			Value of transaction during the reporting period	Opening balance	Nature of indebtedness (loan/ issuance of debt/ any other etc.)	Details of other indebtedness	Cost	Tenure	Nature (loan/ advance/ intercorporate deposit/ investment )	Interest Rate (%)	Tenure	Notes
Sr No.													Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
	Details of the party (listed entity/subsidiary) entering into the transaction	Details of the counterparty		Type of related party transaction	Details of other related party transaction	Value of the related party transaction as approved by the audit committee	Remarks on approval by audit committee	Value of the related party transaction ratified by the audit committee	Date of Audit Committee Meeting where the ratification was approved	Value of transaction during the reporting period	In case monies are due to either party as a result of the transaction	In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments				Details of the loans, inter-corporate deposits, advances or investments			Notes
1	NIIT (Ireland) Limited	Eagle Training Spain, S.L.U	Wholly Owned Fellow Subsidiary	Any other transaction	Trade payables and other financial liabilities	0.00	Not Applicable	0.00	(26.80)	(35.50)
2	NIIT (Ireland) Limited	NIIT China (Shanghai) Limited, Shanghai	Entities in which KMP of the NLSL and NIIT Limited are same	Any other transaction	Trade payables and other financial liabilities	0.00	Not Applicable	0.00	(25.00)	(25.10)
3	NIIT (Ireland) Limited	NIIT China (Shanghai) Limited, Shanghai	Entities in which KMP of the NLSL and NIIT Limited are same	Any other transaction	Trade receivables, contract assets and other financial assets	0.00	Not Applicable	0.00	14.60	20.80
4	NIIT (Ireland) Limited	NIIT Learning Solutions (Canada) Limited	Wholly Owned Subsidiary with its Wholly Owned Subdiary	Any other transaction	Trade payables and other financial liabilities	0.00	Not Applicable	0.00	(38.70)	(89.40)
5	NIIT (Ireland) Limited	NIIT Learning Solutions (Canada) Limited	Wholly Owned Subsidiary with its Wholly Owned Subdiary	Any other transaction	Trade receivables, contract assets and other financial assets	0.00	Not Applicable	0.00	0.10	6.10
6	NIIT (Ireland) Limited	NIIT Malaysia Sdn Bhd, Malaysia	Wholly Owned Fellow Subsidiary	Any other transaction	Trade payables and other financial liabilities	0.00	Not Applicable	0.00	(4.80)	(5.60)
7	NIIT (Ireland) Limited	NIIT Malaysia Sdn Bhd, Malaysia	Wholly Owned Fellow Subsidiary	Any other transaction	Trade receivables, contract assets and other financial assets	0.00	Not Applicable	0.00	0.20	3.50
8	NIIT (USA) Inc, USA	Eagle Training Spain, S.L.U	Wholly Owned Subsidiary with its Wholly Owned Subdiary	Any other transaction	Trade payables and other financial liabilities	0.00	Not Applicable	0.00	(111.70)	(144.20)
9	NIIT (USA) Inc, USA	Eagle Training Spain, S.L.U	Wholly Owned Subsidiary with its Wholly Owned Subdiary	Any other transaction	Trade receivables, contract assets and other financial assets	0.00	Not Applicable	0.00	9.90	41.30
10	NIIT (USA) Inc, USA	NIIT (Ireland) Limited	Wholly Owned Fellow Subsidiary	Any other transaction	Borrowings	0.00	Not Applicable	0.00	(8,545.90)	(8,887.50)
11	NIIT (USA) Inc, USA	NIIT (Ireland) Limited	Wholly Owned Fellow Subsidiary	Any other transaction	Trade payables and other financial liabilities	0.00	Not Applicable	0.00	(291.50)	(653.10)
12	NIIT (USA) Inc, USA	NIIT (Ireland) Limited	Wholly Owned Fellow Subsidiary	Any other transaction	Trade receivables, contract assets and other financial assets	0.00	Not Applicable	0.00	411.70	645.90
13	NIIT (USA) Inc, USA	NIIT China (Shanghai) Limited, Shanghai	Entities in which KMP of the NLSL and NIIT Limited are same	Any other transaction	Trade payables and other financial liabilities	0.00	Not Applicable	0.00	(93.80)	(85.60)
14	NIIT (USA) Inc, USA	NIIT China (Shanghai) Limited, Shanghai	Entities in which KMP of the NLSL and NIIT Limited are same	Any other transaction	Trade receivables, contract assets and other financial assets	0.00	Not Applicable	0.00	50.50	45.40
15	NIIT (USA) Inc, USA	NIIT Learning Solutions (Canada) Limited	Wholly Owned Fellow Subsidiary	Any other transaction	Trade payables and other financial liabilities	0.00	Not Applicable	0.00	(855.00)	(1,907.30)
16	NIIT (USA) Inc, USA	NIIT Learning Solutions (Canada) Limited	Wholly Owned Fellow Subsidiary	Any other transaction	Trade receivables, contract assets and other financial assets	0.00	Not Applicable	0.00	749.70	568.90
17	NIIT (USA) Inc, USA	NIIT Limited, U.K.	Wholly Owned Fellow Subsidiary	Any other transaction	Trade payables and other financial liabilities	0.00	Not Applicable	0.00	(637.10)	(1,088.00)
18	NIIT (USA) Inc, USA	NIIT Limited, U.K.	Wholly Owned Fellow Subsidiary	Any other transaction	Trade receivables, contract assets and other financial assets	0.00	Not Applicable	0.00	825.80	1,087.30
19	NIIT (USA) Inc, USA	NIIT Malaysia Sdn Bhd, Malaysia	Wholly Owned Fellow Subsidiary	Any other transaction	Trade payables and other financial liabilities	0.00	Not Applicable	0.00	(3.70)	(74.50)
20	NIIT (USA) Inc, USA	NIIT Malaysia Sdn Bhd, Malaysia	Wholly Owned Fellow Subsidiary	Any other transaction	Trade receivables, contract assets and other financial assets	0.00	Not Applicable	0.00	3.10	1.20
21	NIIT (USA) Inc, USA	NIIT Mexico, S. DE R.L. DE C.V.	Wholly Owned Subsidiary with its Wholly Owned Subdiary	Any other transaction	Trade receivables, contract assets and other financial assets	0.00	Not Applicable	0.00	34.70	24.80
22	NIIT (USA) Inc, USA	RPS Consulting Private Limited	Entities in which KMP of the NLSL and NIIT Limited are same	Any other transaction	Trade payables and other financial liabilities	0.00	Not Applicable	0.00	(39.50)	(23.00)
23	NIIT (USA) Inc, USA	St. Charles Consulting Group, LLC	Wholly Owned Subsidiary with its Wholly Owned Subdiary	Any other transaction	Trade payables and other financial liabilities	0.00	Not Applicable	0.00	(63.60)	(271.50)
24	NIIT (USA) Inc, USA	St. Charles Consulting Group, LLC	Wholly Owned Subsidiary with its Wholly Owned Subdiary	Any other transaction	Trade receivables, contract assets and other financial assets	0.00	Not Applicable	0.00	894.00	11.30
25	NIIT (USA) Inc, USA	Stackroute Learning, Inc	Wholly Owned Subsidiary with its Wholly Owned Subdiary	Any other transaction	Trade payables and other financial liabilities	0.00	Not Applicable	0.00	(3.00)	0.00
26	NIIT (USA) Inc, USA	Stackroute Learning, Inc	Wholly Owned Subsidiary with its Wholly Owned Subdiary	Any other transaction	Trade receivables, contract assets and other financial assets	0.00	Not Applicable	0.00	2,117.50	2,018.60
27	NIIT (USA) Inc, USA	Stackroute Learning, Inc	Wholly Owned Subsidiary with its Wholly Owned Subdiary	Any other transaction	Loan given	0.00	Not Applicable	0.00	6,708.50	7,998.70
28	NIIT Learning Systems Limited	Eagle Training Spain, S.L.U	Stepdown Subdiary	Any other transaction	Trade payables and other financial liabilities	0.00	Not Applicable	0.00	(121.50)	(321.80)
29	NIIT Learning Systems Limited	Eagle Training Spain, S.L.U	Stepdown Subdiary	Any other transaction	Trade receivables, contract assets and other financial assets	0.00	Not Applicable	0.00	51.00	30.10
30	NIIT Learning Systems Limited	NIIT (Ireland) Limited	Wholly Owned Subsidiary	Any other transaction	Trade payables and other financial liabilities	0.00	Not Applicable	0.00	(287.80)	(320.50)
31	NIIT Learning Systems Limited	NIIT (Ireland) Limited	Wholly Owned Subsidiary	Any other transaction	Trade receivables, contract assets and other financial assets	0.00	Not Applicable	0.00	1,067.80	1,054.60
32	NIIT Learning Systems Limited	NIIT (USA) Inc, USA	Wholly Owned Subsidiary	Any other transaction	Trade payables and other financial liabilities	0.00	Not Applicable	0.00	(1,260.30)	(1,022.50)
33	NIIT Learning Systems Limited	NIIT (USA) Inc, USA	Wholly Owned Subsidiary	Any other transaction	Trade receivables, contract assets and other financial assets	0.00	Not Applicable	0.00	6,223.00	8,626.20
34	NIIT Learning Systems Limited	NIIT Learning Solutions (Canada) Limited	Stepdown Subdiary	Any other transaction	Trade payables and other financial liabilities	0.00	Not Applicable	0.00	(151.10)	(160.70)
35	NIIT Learning Systems Limited	NIIT Learning Solutions (Canada) Limited	Stepdown Subdiary	Any other transaction	Trade receivables, contract assets and other financial assets	0.00	Not Applicable	0.00	583.50	399.90
36	NIIT Learning Systems Limited	NIIT Limited	Entities in which KMP of the NLSL and NIIT Limited are same	Any other transaction	Trade payables and other financial liabilities	0.00	Not Applicable	0.00	(566.60)	(233.60)
37	NIIT Learning Systems Limited	NIIT Limited	Entities in which KMP of the NLSL and NIIT Limited are same	Any other transaction	Trade receivables, contract assets and other financial assets	0.00	Not Applicable	0.00	131.20	82.70
38	NIIT Learning Systems Limited	NIIT Limited	Entities in which KMP of the NLSL and NIIT Limited are same	Any other transaction	Security deposits paid	0.00	Not Applicable	0.00	328.30	328.30
39	NIIT Learning Systems Limited	NIIT Limited, U.K.	Wholly Owned Subsidiary	Any other transaction	Trade payables and other financial liabilities	0.00	Not Applicable	0.00	(491.90)	(754.40)
40	NIIT Learning Systems Limited	NIIT Limited, U.K.	Wholly Owned Subsidiary	Any other transaction	Trade receivables, contract assets and other financial assets	0.00	Not Applicable	0.00	1,310.50	1,388.20
41	NIIT Learning Systems Limited	NIIT Malaysia Sdn Bhd, Malaysia	Wholly Owned Subsidiary	Any other transaction	Trade receivables, contract assets and other financial assets	0.00	Not Applicable	0.00	2.50	3.10
42	NIIT Learning Systems Limited	RPS Consulting Private Limited	Entities in which KMP of the NLSL and NIIT Limited are same	Any other transaction	Trade payables and other financial liabilities	0.00	Not Applicable	0.00	(729.30)	(1,096.40)
43	NIIT Learning Systems Limited	Stackroute Learning, Inc	Stepdown Subdiary	Any other transaction	Trade receivables, contract assets and other financial assets	0.00	Not Applicable	0.00	31.80	60.10
44	NIIT Limited, U.K.	Eagle Training Spain, S.L.U	Wholly Owned Fellow Subsidiary	Any other transaction	Trade payables and other financial liabilities	0.00	Not Applicable	0.00	(4.50)	(64.80)
45	NIIT Limited, U.K.	Eagle Training Spain, S.L.U	Wholly Owned Fellow Subsidiary	Any other transaction	Trade receivables, contract assets and other financial assets	0.00	Not Applicable	0.00	12.30	30.30
46	NIIT Limited, U.K.	NIIT (Ireland) Limited	Wholly Owned Fellow Subsidiary	Any other transaction	Trade payables and other financial liabilities	0.00	Not Applicable	0.00	(138.40)	(121.70)
47	NIIT Limited, U.K.	NIIT (Ireland) Limited	Wholly Owned Fellow Subsidiary	Any other transaction	Trade receivables, contract assets and other financial assets	0.00	Not Applicable	0.00	363.20	1,091.00
48	NIIT Limited, U.K.	NIIT China (Shanghai) Limited, Shanghai	Entities in which KMP of the NLSL and NIIT Limited are same	Any other transaction	Trade payables and other financial liabilities	0.00	Not Applicable	0.00	(23.10)	(15.30)
49	NIIT Limited, U.K.	NIIT China (Shanghai) Limited, Shanghai	Entities in which KMP of the NLSL and NIIT Limited are same	Any other transaction	Trade receivables, contract assets and other financial assets	0.00	Not Applicable	0.00	0.30	0.00
50	NIIT Limited, U.K.	NIIT Learning Solutions (Canada) Limited	Wholly Owned Fellow Subsidiary	Any other transaction	Trade payables and other financial liabilities	0.00	Not Applicable	0.00	(58.20)	(47.70)
51	NIIT Limited, U.K.	NIIT Learning Solutions (Canada) Limited	Wholly Owned Fellow Subsidiary	Any other transaction	Trade receivables, contract assets and other financial assets	0.00	Not Applicable	0.00	9.80	118.40
52	NIIT Limited, U.K.	NIIT Malaysia Sdn Bhd, Malaysia	Wholly Owned Fellow Subsidiary	Any other transaction	Trade payables and other financial liabilities	0.00	Not Applicable	0.00	(71.30)	(35.80)
53	NIIT Limited, U.K.	NIIT Malaysia Sdn Bhd, Malaysia	Wholly Owned Fellow Subsidiary	Any other transaction	Trade receivables, contract assets and other financial assets	0.00	Not Applicable	0.00	0.50	0.00
54	NIIT Limited, U.K.	NIIT Mexico, S. DE R.L. DE C.V.	Wholly Owned Fellow Subsidiary	Any other transaction	Trade receivables, contract assets and other financial assets	0.00	Not Applicable	0.00	0.10	9.60
55	NIIT Limited, U.K.	NIIT West Africa Ltd	Wholly Owned Fellow Subsidiary	Any other transaction	Trade payables and other financial liabilities	0.00	Not Applicable	0.00	(2.00)	0.00
56	NIIT West Africa Ltd	NIIT Limited	Entities in which KMP of the NLSL and NIIT Limited are same	Any other transaction	Trade receivables, contract assets and other financial assets	0.00	Not Applicable	0.00	2.30	2.30
57	NIIT (Ireland) Limited	Eagle Training Spain, S.L.U	Wholly Owned Fellow Subsidiary	Any other transaction	Trade receivables, contract assets and other financial assets	0.00	Not Applicable	0.00	30.60	38.10
58	NIIT Learning Systems Limited	NIIT University	Parties in which the Key Management Personnel of the Company are deemed to be interested	Any other transaction	Trade payables and other financial liabilities	0.00	Not Applicable	0.00	(1.10)	0.00
59	NIIT (USA) Inc, USA	Abhas Kumar	Key management personnel of subsidiary	Any other transaction	Other payables	0.00	Not Applicable	0.00	0.00	(2.90)
60	NIIT (USA) Inc, USA	P R Subramanian	Key management personnel of subsidiary	Any other transaction	Other payables	0.00	Not Applicable	0.00	(0.20)	0.00
61	NIIT (USA) Inc, USA	Sailesh Kumar Lalla	Key management personnel of subsidiary	Any other transaction	Other receivables	0.00	Not Applicable	0.00	17.50	6.40
62	NIIT (USA) Inc, USA	Sapnesh Kumar Lalla	Key management personnel of subsidiary	Any other transaction	Other payables	0.00	Not Applicable	0.00	0.00	(6.40)
63	NIIT (USA) Inc, USA	Devenderjit Singh Chadha	Key management personnel of subsidiary	Any other transaction	Other receivables	0.00	Not Applicable	0.00	0.30	0.00
64	NIIT (USA) Inc, USA	Devenderjit Singh Chadha	Key management personnel of subsidiary	Any other transaction	Other payables	0.00	Not Applicable	0.00	(2.80)	(11.80)
65	NIIT (Ireland) Limited	Dinesh Magadi	Key management personnel of subsidiary	Any other transaction	Other payables	0.00	Not Applicable	0.00	(0.60)	0.00
66	NIIT Learning Systems Limited	Sanjay Mal	Chief Financial Officer	Any other transaction	Other payables	0.00	Not Applicable	0.00	(13.50)	(13.80)
67	NIIT Learning Systems Limited	Deepak Bansal	Company Secretary	Any other transaction	Other payables	0.00	Not Applicable	0.00	(3.00)	(3.40)
68	NIIT Learning Systems Limited	Sapnesh Kumar Lalla	Executive Director & Chief Executive Officer	Any other transaction	Other receivables	0.00	Not Applicable	0.00	13.70	10.40
69	NIIT Learning Systems Limited	Ravinder Singh	Non Executive Director	Any other transaction	Other payables	0.00	Not Applicable	0.00	(25.70)	0.00
70	NIIT Learning Systems Limited	Ravindra Babu Garikipati	Non Executive Director	Any other transaction	Other payables	0.00	Not Applicable	0.00	(24.30)	0.00
71	NIIT Learning Systems Limited	Sangita Singh	Non Executive Director	Any other transaction	Other payables	0.00	Not Applicable	0.00	(10.80)	0.00
72	NIIT Learning Systems Limited	Leher Vijay Thadani	Non Executive Director	Any other transaction	Other payables	0.00	Not Applicable	0.00	(25.00)	0.00
73	NIIT Learning Systems Limited	VANKIPURAM SRINIVASA PARTHASARATHY	Non Executive Director	Any other transaction	Other payables	0.00	Not Applicable	0.00	(25.90)	0.00
74	NIIT Learning Systems Limited	Vijay K Thadani	Vice-Chairman & Managing Director	Any other transaction	Other payables	0.00	Not Applicable	0.00	(0.10)	0.00
75	NIIT Learning Systems Limited	Rajendra S Pawar	Non-Executive Chairman	Any other transaction	Other payables	0.00	Not Applicable	0.00	(0.90)	0.00
76	NIIT (Ireland) Limited	Stackroute Learning, Inc	Wholly Owned Fellow Subsidiary	Any other transaction	Trade receivables, contract assets and other financial assets	0.00	Not Applicable	0.00	9.20	0.00
77	NIIT (Ireland) Limited	NIIT Brazil LTDA	Wholly Owned Fellow Subsidiary	Any other transaction	Trade receivables, contract assets and other financial assets	0.00	Not Applicable	0.00	0.60	1.20
78	NIIT (USA) Inc, USA	NIIT Brazil LTDA	Wholly Owned Subsidiary with its Wholly Owned Subdiary	Any other transaction	Trade payables and other financial liabilities	0.00	Not Applicable	0.00	0.00	(20.80)
79	NIIT (USA) Inc, USA	NIIT Brazil LTDA	Wholly Owned Subsidiary with its Wholly Owned Subdiary	Any other transaction	Trade receivables, contract assets and other financial assets	0.00	Not Applicable	0.00	51.90	114.70
80	NIIT Learning Systems Limited	NIIT Mexico, S. DE R.L. DE C.V.	Stepdown Subdiary	Any other transaction	Trade receivables, contract assets and other financial assets	0.00	Not Applicable	0.00	1.70	9.20
81	NIIT Malaysia Sdn Bhd, Malaysia	NIIT China (Shanghai) Limited, Shanghai	Entities in which KMP of the NLSL and NIIT Limited are same	Any other transaction	Trade receivables, contract assets and other financial assets	0.00	Not Applicable	0.00	18.90	20.70
82	NIIT (USA) Inc, USA	NIIT Malaysia Sdn Bhd, Malaysia	Wholly Owned Fellow Subsidiary	Any other transaction	Borrowings	0.00	Not Applicable	0.00	(854.60)	(888.70)
83	NIIT Learning Systems Limited	NIIT Brazil LTDA	Stepdown Subdiary	Any other transaction	Trade receivables, contract assets and other financial assets	0.00	Not Applicable	0.00	15.70	29.30
84	NIIT Learning Systems Limited	NIIT Mexico, S. DE R.L. DE C.V.	Stepdown Subdiary	Any other transaction	Trade payables and other financial liabilities	0.00	Not Applicable	0.00	(8.20)	0.00
85	NIIT Learning Systems Limited	St. Charles Consulting Group, LLC	Stepdown Subdiary	Any other transaction	Trade receivables, contract assets and other financial assets	0.00	Not Applicable	0.00	7.70	6.00
86	NIIT Limited, U.K.	NIIT Brazil LTDA	Wholly Owned Fellow Subsidiary	Any other transaction	Trade receivables, contract assets and other financial assets	0.00	Not Applicable	0.00	3.10	25.40
87	NIIT Limited, U.K.	St. Charles Consulting Group, LLC	Wholly Owned Fellow Subsidiary	Any other transaction	Trade receivables, contract assets and other financial assets	0.00	Not Applicable	0.00	94.00	24.80
88	Stackroute Learning, Inc	RPS Consulting Private Limited	Entities in which KMP of the NLSL and NIIT Limited are same	Any other transaction	Trade payables and other financial liabilities	0.00	Not Applicable	0.00	(68.10)	(39.30)
89	NIIT (Ireland) Limited	NIIT Mexico, S. DE R.L. DE C.V.	Wholly Owned Fellow Subsidiary	Any other transaction	Trade receivables, contract assets and other financial assets	0.00	Not Applicable	0.00	0.00	0.30
90	NIIT (Ireland) Limited	MST group GmbH	Wholly Owned Subsidiary with its Wholly Owned Subdiary	Any other transaction	Trade payables and other financial liabilities	0.00	Not Applicable	0.00	0.00	(247.70)
91	NIIT (Ireland) Limited	MST Investment Holding GmbH	Wholly Owned Subsidiary with its Wholly Owned Subdiary	Any other transaction	Trade receivables, contract assets and other financial assets	0.00	Not Applicable	0.00	0.00	9.70
92	NIIT (Ireland) Limited	MST Investment Holding GmbH	Wholly Owned Subsidiary with its Wholly Owned Subdiary	Any other transaction	Loan given	0.00	Not Applicable	0.00	0.00	895.80
93	NIIT (Ireland) Limited	MST Holding GmbH	Wholly Owned Subsidiary with its Wholly Owned Subdiary	Any other transaction	Trade receivables, contract assets and other financial assets	0.00	Not Applicable	0.00	0.00	69.60
94	NIIT (Ireland) Limited	MST Holding GmbH	Wholly Owned Subsidiary with its Wholly Owned Subdiary	Any other transaction	Loan given	0.00	Not Applicable	0.00	0.00	6,425.90
95	NIIT (USA) Inc, USA	NIIT Mexico, S. DE R.L. DE C.V.	Wholly Owned Subsidiary with its Wholly Owned Subdiary	Any other transaction	Trade payables and other financial liabilities	0.00	Not Applicable	0.00	0.00	(0.20)
96	NIIT Learning Solutions (Canada) Limited	NIIT Limited	Entities in which KMP of the NLSL and NIIT Limited are same	Any other transaction	Trade payables and other financial liabilities	0.00	Not Applicable	0.00	0.00	(8.90)
97	NIIT Learning Solutions (Canada) Limited	NIIT Mexico, S. DE R.L. DE C.V.	Wholly Owned Fellow Subsidiary	Any other transaction	Trade payables and other financial liabilities	0.00	Not Applicable	0.00	0.00	(1.20)
98	NIIT Learning Solutions (Canada) Limited	NIIT Mexico, S. DE R.L. DE C.V.	Wholly Owned Fellow Subsidiary	Any other transaction	Trade receivables, contract assets and other financial assets	0.00	Not Applicable	0.00	0.00	0.30
99	NIIT Limited, U.K.	NIIT (Ireland) Limited	Wholly Owned Fellow Subsidiary	Any other transaction	Loan given	0.00	Not Applicable	0.00	0.00	2,030.90
100	NIIT Limited, U.K.	NIIT Mexico, S. DE R.L. DE C.V.	Wholly Owned Fellow Subsidiary	Any other transaction	Trade payables and other financial liabilities	0.00	Not Applicable	0.00	0.00	(0.80)
101	NIIT Limited, U.K.	RPS Consulting Private Limited	Entities in which KMP of the NLSL and NIIT Limited are same	Any other transaction	Trade payables and other financial liabilities	0.00	Not Applicable	0.00	0.00	(5.10)
102	NIIT Limited, U.K.	MST group GmbH	Wholly Owned Fellow Subsidiary	Any other transaction	Trade payables and other financial liabilities	0.00	Not Applicable	0.00	0.00	(5.00)
103	NIIT Learning Systems Limited	NIIT Limited	Entities in which KMP of the NLSL and NIIT Limited are same	Any other transaction	Other Current Assets	0.00	Not Applicable	0.00	0.00	104.40
104	MST group GmbH	MST Holding GmbH	Wholly Owned Fellow Subsidiary	Any other transaction	Trade payables and other financial liabilities	0.00	Not Applicable	0.00	0.00	(3,124.00)
105	MST Investment Holding GmbH	MST Holding GmbH	Wholly Owned Fellow Subsidiary	Any other transaction	Borrowings	0.00	Not Applicable	0.00	0.00	(4.90)
106	NIIT (USA) Inc, USA	Sailesh Kumar Lalla	Key management personnel of subsidiary	Any other transaction	Other payables	0.00	Not Applicable	0.00	0.00	(0.40)
107	NIIT (USA) Inc, USA	NIIT (Ireland) Limited	Wholly Owned Fellow Subsidiary	Sale of goods or services		0.00	Not Applicable	400.90	0.00	0.00
108	NIIT (USA) Inc, USA	NIIT Limited, U.K.	Wholly Owned Fellow Subsidiary	Any other transaction	Recovery of expenses by	0.00	Not Applicable	215.00	0.00	0.00
109	NIIT (USA) Inc, USA	NIIT Limited, U.K.	Wholly Owned Fellow Subsidiary	Purchase of goods or services		0.00	Not Applicable	1,806.00	0.00	0.00
110	NIIT (USA) Inc, USA	NIIT Malaysia Sdn Bhd, Malaysia	Wholly Owned Fellow Subsidiary	Any other transaction	Recovery of Expenses from	0.00	Not Applicable	0.10	0.00	0.00
111	NIIT (USA) Inc, USA	NIIT (Ireland) Limited	Wholly Owned Fellow Subsidiary	Purchase of goods or services		0.00	Not Applicable	682.20	0.00	0.00
112	NIIT (USA) Inc, USA	NIIT Malaysia Sdn Bhd, Malaysia	Wholly Owned Fellow Subsidiary	Purchase of goods or services		0.00	Not Applicable	70.00	0.00	0.00
113	NIIT (USA) Inc, USA	NIIT Limited, U.K.	Wholly Owned Fellow Subsidiary	Any other transaction	Recovery of Expenses from	0.00	Not Applicable	908.70	0.00	0.00
114	NIIT (USA) Inc, USA	NIIT Limited, U.K.	Wholly Owned Fellow Subsidiary	Sale of goods or services		0.00	Not Applicable	430.60	0.00	0.00
115	NIIT Limited, U.K.	NIIT (Ireland) Limited	Wholly Owned Fellow Subsidiary	Purchase of goods or services		0.00	Not Applicable	242.00	0.00	0.00
116	NIIT Limited, U.K.	NIIT (Ireland) Limited	Wholly Owned Fellow Subsidiary	Sale of goods or services		0.00	Not Applicable	1,240.30	0.00	0.00
117	NIIT Limited, U.K.	Eagle Training Spain, S.L.U	Wholly Owned Fellow Subsidiary	Any other transaction	Recovery of expenses by	0.00	Not Applicable	12.80	0.00	0.00
118	NIIT Limited, U.K.	NIIT (Ireland) Limited	Wholly Owned Fellow Subsidiary	Any other transaction	Recovery of Expenses from	0.00	Not Applicable	173.70	0.00	0.00
119	NIIT Limited, U.K.	Eagle Training Spain, S.L.U	Wholly Owned Fellow Subsidiary	Purchase of goods or services		0.00	Not Applicable	96.60	0.00	0.00
120	NIIT Limited, U.K.	NIIT West Africa Ltd	Wholly Owned Fellow Subsidiary	Purchase of goods or services		0.00	Not Applicable	1.70	0.00	0.00
121	NIIT Limited, U.K.	NIIT Malaysia Sdn Bhd, Malaysia	Wholly Owned Fellow Subsidiary	Any other transaction	Recovery of expenses by	0.00	Not Applicable	79.20	0.00	0.00
122	NIIT Limited, U.K.	NIIT (Ireland) Limited	Wholly Owned Fellow Subsidiary	Any other transaction	Recovery of expenses by	0.00	Not Applicable	22.70	0.00	0.00
123	NIIT Limited, U.K.	Eagle Training Spain, S.L.U	Wholly Owned Fellow Subsidiary	Any other transaction	Recovery of Expenses from	0.00	Not Applicable	20.30	0.00	0.00
124	NIIT Limited, U.K.	NIIT Learning Solutions (Canada) Limited	Wholly Owned Fellow Subsidiary	Any other transaction	Recovery of Expenses from	0.00	Not Applicable	3.00	0.00	0.00
125	NIIT (Ireland) Limited	Eagle Training Spain, S.L.U	Wholly Owned Fellow Subsidiary	Purchase of goods or services		0.00	Not Applicable	52.30	0.00	0.00
126	NIIT (USA) Inc, USA	Stackroute Learning, Inc	Wholly Owned Subsidiary with its wholly owned subsidiary	Any other transaction	Loan given	0.00	Not Applicable	982.80	0.00	0.00				Loan	7.0900	5 years	Unsecured	For business expansion
127	NIIT (USA) Inc, USA	NIIT Malaysia Sdn Bhd, Malaysia	Wholly Owned Fellow Subsidiary	Any other transaction	Borrowing Costs	0.00	Not Applicable	23.90	0.00	0.00
128	NIIT (USA) Inc, USA	NIIT Learning Solutions (Canada) Limited	Wholly Owned Fellow Subsidiary	Any other transaction	Other income	0.00	Not Applicable	229.50	0.00	0.00
129	NIIT (USA) Inc, USA	Stackroute Learning, Inc	Wholly Owned Subsidiary with its wholly owned subsidiary	Any other transaction	Recovery of Expenses from	0.00	Not Applicable	601.40	0.00	0.00
130	NIIT (USA) Inc, USA	NIIT (Ireland) Limited	Wholly Owned Fellow Subsidiary	Any other transaction	Other income	0.00	Not Applicable	417.60	0.00	0.00
131	NIIT (USA) Inc, USA	NIIT Limited, U.K.	Wholly Owned Fellow Subsidiary	Any other transaction	Other income	0.00	Not Applicable	513.60	0.00	0.00
132	NIIT (USA) Inc, USA	Eagle Training Spain, S.L.U	Wholly Owned Subsidiary with its wholly owned subsidiary	Purchase of goods or services		0.00	Not Applicable	726.80	0.00	0.00
133	NIIT (USA) Inc, USA	Stackroute Learning, Inc	Wholly Owned Subsidiary with its wholly owned subsidiary	Any other transaction	Interest Income	0.00	Not Applicable	271.70	0.00	0.00
134	NIIT (USA) Inc, USA	NIIT Learning Solutions (Canada) Limited	Wholly Owned Fellow Subsidiary	Purchase of goods or services		0.00	Not Applicable	1,881.90	0.00	0.00
135	NIIT (USA) Inc, USA	NIIT Learning Solutions (Canada) Limited	Wholly Owned Fellow Subsidiary	Sale of goods or services		0.00	Not Applicable	709.30	0.00	0.00
136	NIIT (USA) Inc, USA	NIIT Learning Solutions (Canada) Limited	Wholly Owned Fellow Subsidiary	Any other transaction	Recovery of Expenses from	0.00	Not Applicable	245.30	0.00	0.00
137	NIIT (USA) Inc, USA	NIIT Brazil LTDA	Wholly Owned Subsidiary with its wholly owned subsidiary	Investment		0.00	Not Applicable	87.00	0.00	0.00
138	NIIT (USA) Inc, USA	Stackroute Learning, Inc	Wholly Owned Subsidiary with its wholly owned subsidiary	Sale of goods or services		0.00	Not Applicable	16.50	0.00	0.00
139	NIIT (USA) Inc, USA	St. Charles Consulting Group, LLC	Wholly Owned Subsidiary with its wholly owned subsidiary	Any other transaction	Recovery of expenses by	0.00	Not Applicable	7.70	0.00	0.00
140	NIIT (USA) Inc, USA	St. Charles Consulting Group, LLC	Wholly Owned Subsidiary with its wholly owned subsidiary	Any other transaction	Recovery of Expenses from	0.00	Not Applicable	453.00	0.00	0.00
141	NIIT (USA) Inc, USA	NIIT (Ireland) Limited	Wholly Owned Fellow Subsidiary	Any other transaction	Recovery of Expenses from	0.00	Not Applicable	464.30	0.00	0.00
142	NIIT (USA) Inc, USA	Eagle Training Spain, S.L.U	Wholly Owned Subsidiary with its wholly owned subsidiary	Any other transaction	Recovery of expenses by	0.00	Not Applicable	6.10	0.00	0.00
143	NIIT (USA) Inc, USA	NIIT China (Shanghai) Limited, Shanghai	Entities in which KMP of the NLSL and NIIT Limited are same	Purchase of goods or services		0.00	Not Applicable	233.70	0.00	0.00
144	NIIT (USA) Inc, USA	St. Charles Consulting Group, LLC	Wholly Owned Subsidiary with its wholly owned subsidiary	Sale of goods or services		0.00	Not Applicable	37.50	0.00	0.00
145	NIIT (USA) Inc, USA	RPS Consulting Private Limited	Entities in which KMP of the NLSL and NIIT Limited are same	Purchase of goods or services		0.00	Not Applicable	114.10	0.00	0.00
146	NIIT (USA) Inc, USA	NIIT Malaysia Sdn Bhd, Malaysia	Wholly Owned Fellow Subsidiary	Any other transaction	Other income	0.00	Not Applicable	2.60	0.00	0.00
147	NIIT (USA) Inc, USA	NIIT (Ireland) Limited	Wholly Owned Fellow Subsidiary	Any other transaction	Recovery of expenses by	0.00	Not Applicable	0.20	0.00	0.00
148	NIIT (USA) Inc, USA	Eagle Training Spain, S.L.U	Wholly Owned Subsidiary with its wholly owned subsidiary	Any other transaction	Recovery of Expenses from	0.00	Not Applicable	36.80	0.00	0.00
149	NIIT (USA) Inc, USA	Stackroute Learning, Inc	Wholly Owned Subsidiary with its wholly owned subsidiary	Purchase of goods or services		0.00	Not Applicable	7.40	0.00	0.00
150	NIIT (USA) Inc, USA	NIIT Brazil LTDA	Wholly Owned Subsidiary with its wholly owned subsidiary	Any other transaction	Other income	0.00	Not Applicable	9.10	0.00	0.00
151	NIIT (USA) Inc, USA	NIIT Mexico, S. DE R.L. DE C.V.	Wholly Owned Subsidiary with its wholly owned subsidiary	Any other transaction	Other income	0.00	Not Applicable	2.40	0.00	0.00
152	NIIT Limited, U.K.	NIIT (Ireland) Limited	Wholly Owned Fellow Subsidiary	Any other transaction	Other income	0.00	Not Applicable	135.20	0.00	0.00
153	NIIT Limited, U.K.	NIIT Learning Solutions (Canada) Limited	Wholly Owned Fellow Subsidiary	Any other transaction	Other income	0.00	Not Applicable	15.60	0.00	0.00
154	NIIT Limited, U.K.	NIIT Learning Solutions (Canada) Limited	Wholly Owned Fellow Subsidiary	Purchase of goods or services		0.00	Not Applicable	164.90	0.00	0.00
155	NIIT Limited, U.K.	NIIT China (Shanghai) Limited, Shanghai	Entities in which KMP of the NLSL and NIIT Limited are same	Purchase of goods or services		0.00	Not Applicable	35.90	0.00	0.00
156	NIIT Limited, U.K.	NIIT Malaysia Sdn Bhd, Malaysia	Wholly Owned Fellow Subsidiary	Any other transaction	Other income	0.00	Not Applicable	0.20	0.00	0.00
157	NIIT Limited, U.K.	St. Charles Consulting Group, LLC	Wholly Owned Fellow Subsidiary	Any other transaction	Other income	0.00	Not Applicable	106.60	0.00	0.00
158	NIIT Limited, U.K.	NIIT Brazil LTDA	Wholly Owned Fellow Subsidiary	Any other transaction	Other income	0.00	Not Applicable	1.70	0.00	0.00
159	NIIT Limited, U.K.	NIIT Mexico, S. DE R.L. DE C.V.	Wholly Owned Fellow Subsidiary	Any other transaction	Other income	0.00	Not Applicable	0.90	0.00	0.00
160	NIIT West Africa Ltd	NIIT Limited	Entities in which KMP of the NLSL and NIIT Limited are same	Sale of goods or services		20.00	Not Applicable	3.30	0.00	0.00
161	NIIT (Ireland) Limited	NIIT Learning Solutions (Canada) Limited	Wholly Owned Subsidiary with its wholly owned subsidiary	Purchase of goods or services		0.00	Not Applicable	124.70	0.00	0.00
162	NIIT (Ireland) Limited	NIIT China (Shanghai) Limited, Shanghai	Entities in which KMP of the NLSL and NIIT Limited are same	Sale of goods or services		0.00	Not Applicable	0.80	0.00	0.00
163	NIIT (USA) Inc, USA	NIIT China (Shanghai) Limited, Shanghai	Entities in which KMP of the NLSL and NIIT Limited are same	Sale of goods or services		0.00	Not Applicable	59.90	0.00	0.00
164	NIIT (Ireland) Limited	NIIT China (Shanghai) Limited, Shanghai	Entities in which KMP of the NLSL and NIIT Limited are same	Purchase of goods or services		0.00	Not Applicable	31.40	0.00	0.00
165	NIIT (Ireland) Limited	Eagle Training Spain, S.L.U	Wholly Owned Fellow Subsidiary	Any other transaction	Recovery of Expenses from	0.00	Not Applicable	5.20	0.00	0.00
166	NIIT (Ireland) Limited	NIIT Learning Solutions (Canada) Limited	Wholly Owned Subsidiary with its wholly owned subsidiary	Any other transaction	Other income	0.00	Not Applicable	3.50	0.00	0.00
167	Stackroute Learning, Inc	RPS Consulting Private Limited	Entities in which KMP of the NLSL and NIIT Limited are same	Purchase of goods or services		500.00	Not Applicable	187.90	0.00	0.00
168	NIIT Learning Systems Limited	NIIT Mexico, S. DE R.L. DE C.V.	Stepdown Subsidiary	Sale of goods or services		0.00	Not Applicable	14.30	0.00	0.00
169	NIIT Learning Systems Limited	NIIT Mexico, S. DE R.L. DE C.V.	Stepdown Subsidiary	Any other transaction	Other income	0.00	Not Applicable	0.20	0.00	0.00
170	NIIT Learning Solutions (Canada) Limited	NIIT Limited	Entities in which KMP of the NLSL and NIIT Limited are same	Purchase of goods or services		0.00	Not Applicable	8.90	0.00	0.00
171	NIIT Learning Systems Limited	NIIT Limited	Entities in which KMP of the NLSL and NIIT Limited are same	Any other transaction	Recovery of Premises Costs / Rent	250.00	Not Applicable	98.00	0.00	0.00
172	NIIT Learning Systems Limited	NIIT Limited	Entities in which KMP of the NLSL and NIIT Limited are same	Any other transaction	Recovery of share based payments from	30.00	Not Applicable	25.10	0.00	0.00
173	NIIT Learning Systems Limited	NIIT Limited	Entities in which KMP of the NLSL and NIIT Limited are same	Any other transaction	Recovery of share based payments by	70.00	Not Applicable	60.90	0.00	0.00
174	NIIT Learning Systems Limited	NIIT Limited	Entities in which KMP of the NLSL and NIIT Limited are same	Any other transaction	Rental Expenses	660.00	Not Applicable	328.30	0.00	0.00
175	NIIT Learning Systems Limited	NIIT Limited	Entities in which KMP of the NLSL and NIIT Limited are same	Any other transaction	Recovery of expenses by	50.00	Not Applicable	4.00	0.00	0.00
176	NIIT Learning Systems Limited	NIIT Limited	Entities in which KMP of the NLSL and NIIT Limited are same	Any other transaction	Corporate and management support services payables	1,000.00	Not Applicable	566.10	0.00	0.00
177	NIIT Learning Systems Limited	NIIT Limited	Entities in which KMP of the NLSL and NIIT Limited are same	Any other transaction	Recovery of Expenses from	30.00	Not Applicable	17.70	0.00	0.00
178	NIIT Learning Systems Limited	NIIT Limited	Entities in which KMP of the NLSL and NIIT Limited are same	Any other transaction	Corporate and management support services	220.00	Not Applicable	60.00	0.00	0.00
179	NIIT Learning Systems Limited	NIIT Limited	Entities in which KMP of the NLSL and NIIT Limited are same	Sale of goods or services		150.00	Not Applicable	12.10	0.00	0.00
180	NIIT Learning Systems Limited	NIIT Limited	Entities in which KMP of the NLSL and NIIT Limited are same	Purchase of goods or services		50.00	Not Applicable	21.70	0.00	0.00
181	NIIT Learning Systems Limited	NIIT (USA) Inc, USA	Wholly Owned Subsidiary	Any other transaction	Recovery from subsidiaries for Corporate and Management Support Services	0.00	Not Applicable	1,036.90	0.00	0.00
182	NIIT Learning Systems Limited	NIIT (USA) Inc, USA	Wholly Owned Subsidiary	Any other transaction	Recovery of share based payments from	0.00	Not Applicable	457.90	0.00	0.00
183	NIIT Learning Systems Limited	NIIT (USA) Inc, USA	Wholly Owned Subsidiary	Purchase of goods or services		0.00	Not Applicable	1,555.40	0.00	0.00
184	NIIT Learning Systems Limited	NIIT (USA) Inc, USA	Wholly Owned Subsidiary	Any other transaction	Recovery of expenses by	0.00	Not Applicable	260.80	0.00	0.00
185	NIIT Learning Systems Limited	NIIT (USA) Inc, USA	Wholly Owned Subsidiary	Any other transaction	Recovery of Expenses from	0.00	Not Applicable	32.10	0.00	0.00
186	NIIT Learning Systems Limited	NIIT (USA) Inc, USA	Wholly Owned Subsidiary	Sale of goods or services		0.00	Not Applicable	11,844.90	0.00	0.00
187	NIIT Learning Systems Limited	NIIT (USA) Inc, USA	Wholly Owned Subsidiary	Any other transaction	Other income	0.00	Not Applicable	187.30	0.00	0.00
188	NIIT Learning Systems Limited	NIIT Limited, U.K.	Wholly Owned Subsidiary	Sale of goods or services		0.00	Not Applicable	2,275.40	0.00	0.00
189	NIIT Learning Systems Limited	NIIT Limited, U.K.	Wholly Owned Subsidiary	Any other transaction	Recovery of share based payments from	0.00	Not Applicable	67.70	0.00	0.00
190	NIIT Learning Systems Limited	NIIT Limited, U.K.	Wholly Owned Subsidiary	Any other transaction	Other Income	0.00	Not Applicable	69.90	0.00	0.00
191	NIIT Learning Systems Limited	NIIT Limited, U.K.	Wholly Owned Subsidiary	Any other transaction	Recovery from subsidiaries for Corporate and Management Support Services	0.00	Not Applicable	351.50	0.00	0.00
192	NIIT Learning Systems Limited	NIIT Limited, U.K.	Wholly Owned Subsidiary	Purchase of goods or services		0.00	Not Applicable	1,226.60	0.00	0.00
193	NIIT Learning Systems Limited	NIIT Limited, U.K.	Wholly Owned Subsidiary	Any other transaction	Recovery of Expenses from	0.00	Not Applicable	150.10	0.00	0.00
194	NIIT Learning Systems Limited	NIIT Limited, U.K.	Wholly Owned Subsidiary	Any other transaction	Recovery of expenses by	0.00	Not Applicable	131.70	0.00	0.00
195	NIIT Learning Systems Limited	NIIT Malaysia Sdn Bhd, Malaysia	Wholly Owned Subsidiary	Sale of goods or services		0.00	Not Applicable	1.90	0.00	0.00
196	NIIT Learning Systems Limited	NIIT Malaysia Sdn Bhd, Malaysia	Wholly Owned Subsidiary	Any other transaction	Recovery from subsidiaries for Corporate and Management Support Services	0.00	Not Applicable	3.40	0.00	0.00
197	NIIT Learning Systems Limited	NIIT Malaysia Sdn Bhd, Malaysia	Wholly Owned Subsidiary	Any other transaction	Other income	0.00	Not Applicable	0.20	0.00	0.00
198	NIIT Learning Systems Limited	NIIT (Ireland) Limited	Wholly Owned Subsidiary	Sale of goods or services		0.00	Not Applicable	1,528.00	0.00	0.00
199	NIIT Learning Systems Limited	NIIT (Ireland) Limited	Wholly Owned Subsidiary	Any other transaction	Recovery of share based payments from	0.00	Not Applicable	16.80	0.00	0.00
200	NIIT Learning Systems Limited	NIIT (Ireland) Limited	Wholly Owned Subsidiary	Any other transaction	Recovery from subsidiaries for Corporate and Management Support Services	0.00	Not Applicable	215.10	0.00	0.00
201	NIIT Learning Systems Limited	NIIT (Ireland) Limited	Wholly Owned Subsidiary	Any other transaction	Recovery of expenses by	0.00	Not Applicable	20.00	0.00	0.00
202	NIIT Learning Systems Limited	NIIT (Ireland) Limited	Wholly Owned Subsidiary	Purchase of goods or services		0.00	Not Applicable	616.50	0.00	0.00
203	NIIT Learning Systems Limited	NIIT (Ireland) Limited	Wholly Owned Subsidiary	Any other transaction	Recovery of Expenses from	0.00	Not Applicable	182.20	0.00	0.00
204	NIIT Learning Systems Limited	NIIT (Ireland) Limited	Wholly Owned Subsidiary	Any other transaction	Other income	0.00	Not Applicable	59.30	0.00	0.00
205	NIIT Learning Systems Limited	NIIT Learning Solutions (Canada) Limited	Stepdown Subsidiary	Sale of goods or services		0.00	Not Applicable	444.80	0.00	0.00
206	NIIT Learning Systems Limited	NIIT Learning Solutions (Canada) Limited	Stepdown Subsidiary	Any other transaction	Other Income	0.00	Not Applicable	21.80	0.00	0.00
207	NIIT Learning Systems Limited	NIIT Learning Solutions (Canada) Limited	Stepdown Subsidiary	Any other transaction	Recovery from subsidiaries for Corporate and Management Support Services	0.00	Not Applicable	186.20	0.00	0.00
208	NIIT Learning Systems Limited	NIIT Learning Solutions (Canada) Limited	Stepdown Subsidiary	Purchase of goods or services		0.00	Not Applicable	388.10	0.00	0.00
209	NIIT Learning Systems Limited	NIIT Learning Solutions (Canada) Limited	Stepdown Subsidiary	Any other transaction	Recovery of share based payments from	0.00	Not Applicable	18.80	0.00	0.00
210	NIIT Learning Systems Limited	NIIT Learning Solutions (Canada) Limited	Stepdown Subsidiary	Any other transaction	Recovery of Expenses by	0.00	Not Applicable	2.10	0.00	0.00
211	NIIT Learning Systems Limited	NIIT Learning Solutions (Canada) Limited	Stepdown Subsidiary	Any other transaction	Revenue share (Royalty paid)	0.00	Not Applicable	13.90	0.00	0.00
212	NIIT Learning Systems Limited	NIIT Learning Solutions (Canada) Limited	Stepdown Subsidiary	Any other transaction	Revenue share (Royalty received)	0.00	Not Applicable	179.90	0.00	0.00
213	NIIT Learning Systems Limited	NIIT Learning Solutions (Canada) Limited	Stepdown Subsidiary	Any other transaction	Recovery of Expenses from	0.00	Not Applicable	8.40	0.00	0.00
214	NIIT Learning Systems Limited	Stackroute Learning, Inc	Stepdown Subsidiary	Any other transaction	Recovery from subsidiaries for Corporate and Management Support Services	0.00	Not Applicable	13.60	0.00	0.00
215	NIIT Learning Systems Limited	St. Charles Consulting Group, LLC	Stepdown Subsidiary	Any other transaction	Recovery of Expenses From	0.00	Not Applicable	1.70	0.00	0.00
216	NIIT Learning Systems Limited	St. Charles Consulting Group, LLC	Stepdown Subsidiary	Sale of goods or services		0.00	Not Applicable	26.10	0.00	0.00
217	NIIT Learning Systems Limited	Stackroute Learning, Inc	Stepdown Subsidiary	Any other transaction	Revenue share (Royalty received)	0.00	Not Applicable	44.90	0.00	0.00
218	NIIT Learning Systems Limited	Eagle Training Spain, S.L.U	Stepdown Subsidiary	Any other transaction	Recovery from subsidiaries for Corporate and Management Support Services	0.00	Not Applicable	27.10	0.00	0.00
219	NIIT Learning Systems Limited	Eagle Training Spain, S.L.U	Stepdown Subsidiary	Any other transaction	Recovery of Expenses from	0.00	Not Applicable	2.30	0.00	0.00
220	NIIT Learning Systems Limited	Eagle Training Spain, S.L.U	Stepdown Subsidiary	Purchase of goods or services		0.00	Not Applicable	335.10	0.00	0.00
221	NIIT Learning Systems Limited	RPS Consulting Private Limited	Entities in which KMP of the NLSL and NIIT Limited are same	Purchase of goods or services		3,000.00	Not Applicable	1,451.20	0.00	0.00
222	NIIT Learning Systems Limited	RPS Consulting Private Limited	Entities in which KMP of the NLSL and NIIT Limited are same	Any other transaction	Recovery of expenses by	300.00	Not Applicable	81.60	0.00	0.00
223	NIIT Learning Systems Limited	NIIT University	Parties in which the Key Management Personnel of the Company are deemed to be interested	Purchase of goods or services		20.00	Not Applicable	13.40	0.00	0.00
224	NIIT Learning Systems Limited	NIIT Institute of Information Technology	Parties in which the Key Management Personnel of the Company are deemed to be interested	Any other transaction	CSR	220.00	Not Applicable	217.50	0.00	0.00
225	NIIT Learning Systems Limited	Sanjay Mal	Chief Financial Officer	Remuneration		0.00	Not Applicable	134.30	0.00	0.00
226	NIIT Learning Systems Limited	Sanjay Mal	Chief Financial Officer	Any other transaction	Share based payments	0.00	Not Applicable	74.10	0.00	0.00
227	NIIT Learning Systems Limited	Deepak Bansal	Company Secretary	Remuneration		0.00	Not Applicable	36.10	0.00	0.00
228	NIIT Learning Systems Limited	Deepak Bansal	Company Secretary	Any other transaction	Share based payments	0.00	Not Applicable	16.80	0.00	0.00
229	NIIT Learning Systems Limited	Sapnesh Kumar Lalla	Executive Director & Chief Executive Officer	Remuneration		0.00	Not Applicable	94.40	0.00	0.00
230	NIIT Learning Systems Limited	Sanjay Mal	Chief Financial Officer	Any other transaction	Perquisite value of ESOP exercised during the six months ended Sep 30, 2025 granted in earlier years	0.00	Not Applicable	49.40	0.00	0.00
231	NIIT Learning Systems Limited	Sapnesh Kumar Lalla	Executive Director & Chief Executive Officer	Any other transaction	Perquisite value of ESOP exercised during the six months ended Sep 30, 2025 granted in earlier years	0.00	Not Applicable	330.70	0.00	0.00
232	NIIT Learning Systems Limited	Sapnesh Kumar Lalla	Executive Director & Chief Executive Officer	Any other transaction	Share based payments	0.00	Not Applicable	234.30	0.00	0.00
233	NIIT Learning Systems Limited	Vijay K Thadani	Vice-Chairman & Managing Director	Remuneration		388.60	Not Applicable	194.30	0.00	0.00
234	NIIT Learning Systems Limited	Rajendra S Pawar	Non-Executive Chairman	Remuneration		70.00	Not Applicable	25.00	0.00	0.00
235	NIIT Learning Systems Limited	Rajendra S Pawar	Non-Executive Chairman	Any other transaction	Sitting fees	10.00	Not Applicable	4.80	0.00	0.00
236	NIIT Learning Systems Limited	Ravinder Singh	Non Executive Director	Any other transaction	Sitting fees	0.00	Not Applicable	8.40	0.00	0.00
237	NIIT Learning Systems Limited	Ravindra Babu Garikipati	Non Executive Director	Any other transaction	Sitting fees	0.00	Not Applicable	3.20	0.00	0.00
238	NIIT Learning Systems Limited	Sangita Singh	Non Executive Director	Any other transaction	Sitting fees	0.00	Not Applicable	6.40	0.00	0.00
239	NIIT Learning Systems Limited	Vankipuram Srinivasa Parthasarathy	Non Executive Director	Any other transaction	Sitting fees	0.00	Not Applicable	7.60	0.00	0.00
240	NIIT Learning Systems Limited	Leher Vijay Thadani	Non Executive Director	Any other transaction	Sitting fees	10.00	Not Applicable	4.00	0.00	0.00
241	NIIT (USA) Inc, USA	Abhas Kumar	Key management personnel of subsidiary	Remuneration		0.00	Not Applicable	132.30	0.00	0.00
242	NIIT (USA) Inc, USA	Abhas Kumar	Key management personnel of subsidiary	Any other transaction	Share based payments	0.00	Not Applicable	16.80	0.00	0.00
243	NIIT (USA) Inc, USA	P R Subramanian	Key management personnel of subsidiary	Remuneration		0.00	Not Applicable	98.80	0.00	0.00
244	NIIT (USA) Inc, USA	P R Subramanian	Key management personnel of subsidiary	Any other transaction	Share based payments	0.00	Not Applicable	1.90	0.00	0.00
245	NIIT (USA) Inc, USA	Sailesh Kumar Lalla	Key management personnel of subsidiary	Remuneration		0.00	Not Applicable	321.50	0.00	0.00
246	NIIT (USA) Inc, USA	Sailesh Kumar Lalla	Key management personnel of subsidiary	Any other transaction	Share based payments	0.00	Not Applicable	89.30	0.00	0.00
247	NIIT (USA) Inc, USA	Sapnesh Kumar Lalla	Key management personnel of subsidiary	Remuneration		0.00	Not Applicable	457.40	0.00	0.00
248	NIIT (USA) Inc, USA	Devenderjit Singh Chadha	Key management personnel of subsidiary	Remuneration		0.00	Not Applicable	219.60	0.00	0.00
249	NIIT (USA) Inc, USA	Devenderjit Singh Chadha	Key management personnel of subsidiary	Any other transaction	Share based payments	0.00	Not Applicable	89.30	0.00	0.00
250	NIIT (Ireland) Limited	Dinesh Magadi	Key management personnel of subsidiary	Remuneration		0.00	Not Applicable	138.40	0.00	0.00
251	NIIT (Ireland) Limited	Dinesh Magadi	Key management personnel of subsidiary	Any other transaction	Share based payments	0.00	Not Applicable	16.80	0.00	0.00
252	NIIT Learning Systems Limited	NIIT Brazil LTDA	Stepdown Subsidiary	Any other transaction	Other Income	0.00	Not Applicable	0.70	0.00	0.00
253	NIIT Learning Systems Limited	NIIT Brazil LTDA	Stepdown Subsidiary	Any other transaction	Recovery of Expenses from	0.00	Not Applicable	14.10	0.00	0.00
254	NIIT Learning Systems Limited	NIIT Brazil LTDA	Stepdown Subsidiary	Any other transaction	Recovery from subsidiaries for Corporate and Management Support Services	0.00	Not Applicable	6.20	0.00	0.00
255	NIIT Learning Systems Limited	NIIT Brazil LTDA	Stepdown Subsidiary	Sale of goods or services		0.00	Not Applicable	7.00	0.00	0.00
256	NIIT (USA) Inc, USA	NIIT Malaysia Sdn Bhd, Malaysia	Wholly Owned Fellow Subsidiary	Any other transaction	Recovery of Expenses by	0.00	Not Applicable	0.70	0.00	0.00
257	NIIT (Ireland) Limited	NIIT Brazil LTDA	Wholly Owned Fellow Subsidiary	Any other transaction	Other income	0.00	Not Applicable	0.50	0.00	0.00
258	NIIT (USA) Inc, USA	Stackroute Learning, Inc	Wholly Owned Subsidiary with its wholly owned subsidiary	Investment		0.00	Not Applicable	973.00	0.00	0.00
259	NIIT (USA) Inc, USA	NIIT Learning Solutions (Canada) Limited	Wholly Owned Fellow Subsidiary	Any other transaction	Recovery of Expenses by	0.00	Not Applicable	4.60	0.00	0.00
260	NIIT (USA) Inc, USA	NIIT Brazil LTDA	Wholly Owned Subsidiary with its wholly owned subsidiary	Purchase of goods or services		0.00	Not Applicable	26.60	0.00	0.00
261	NIIT (USA) Inc, USA	NIIT Brazil LTDA	Wholly Owned Subsidiary with its wholly owned subsidiary	Any other transaction	Recovery of Expenses from	0.00	Not Applicable	50.10	0.00	0.00
262	NIIT (USA) Inc, USA	NIIT (Ireland) Limited	Wholly Owned Fellow Subsidiary	Any other transaction	Borrowing Costs	0.00	Not Applicable	269.10	0.00	0.00
263	NIIT (USA) Inc, USA	St. Charles Consulting Group, LLC	Wholly Owned Subsidiary with its wholly owned subsidiary	Purchase of goods or services		0.00	Not Applicable	774.70	0.00	0.00
264	NIIT (USA) Inc, USA	NIIT Mexico, S. DE R.L. DE C.V.	Wholly Owned Subsidiary with its wholly owned subsidiary	Any other transaction	Recovery of Expenses from	0.00	Not Applicable	22.60	0.00	0.00
265	NIIT Limited, U.K.	NIIT Malaysia Sdn Bhd, Malaysia	Wholly Owned Fellow Subsidiary	Purchase of goods or services		0.00	Not Applicable	22.20	0.00	0.00
266	NIIT Limited, U.K.	NIIT Brazil LTDA	Wholly Owned Fellow Subsidiary	Any other transaction	Recovery of Expenses from	0.00	Not Applicable	11.40	0.00	0.00
267	NIIT Limited, U.K.	NIIT Learning Solutions (Canada) Limited	Wholly Owned Fellow Subsidiary	Any other transaction	Recovery of expenses by	0.00	Not Applicable	4.50	0.00	0.00
268	NIIT Limited, U.K.	St. Charles Consulting Group, LLC	Wholly Owned Fellow Subsidiary	Sale of goods or services		0.00	Not Applicable	9.40	0.00	0.00
269	NIIT (Ireland) Limited	NIIT Malaysia Sdn Bhd, Malaysia	Wholly Owned Fellow Subsidiary	Purchase of goods or services		0.00	Not Applicable	10.70	0.00	0.00
270	NIIT (Ireland) Limited	Eagle Training Spain, S.L.U	Wholly Owned Fellow Subsidiary	Sale of goods or services		0.00	Not Applicable	3.30	0.00	0.00
271	NIIT Learning Solutions (Canada) Limited	NIIT Mexico, S. DE R.L. DE C.V.	Wholly Owned Fellow Subsidiary	Any other transaction	Recovery of expenses by	0.00	Not Applicable	1.20	0.00	0.00
272	NIIT Learning Solutions (Canada) Limited	NIIT Mexico, S. DE R.L. DE C.V.	Wholly Owned Fellow Subsidiary	Any other transaction	Recovery of Expenses from	0.00	Not Applicable	0.30	0.00	0.00
273	NIIT (Ireland) Limited	NIIT Learning Solutions (Canada) Limited	Wholly Owned Subsidiary with its wholly owned subsidiary	Any other transaction	Borrowing Costs	0.00	Not Applicable	17.50	0.00	0.00
274	NIIT (Ireland) Limited	NIIT Learning Solutions (Canada) Limited	Wholly Owned Subsidiary with its wholly owned subsidiary	Any other transaction	Loan returned Back	0.00	Not Applicable	3,422.50	0.00	0.00				Loan	3.3600	2 Months	Unsecured	Short term funding requirement
275	NIIT (Ireland) Limited	MST Holding GmbH	Wholly Owned Subsidiary with its wholly owned subsidiary	Interest received		0.00	Not Applicable	68.30	0.00	0.00
276	NIIT (Ireland) Limited	MST Group GmbH	Wholly Owned Subsidiary with its wholly owned subsidiary	Purchase of goods or services		0.00	Not Applicable	2.60	0.00	0.00
277	NIIT (Ireland) Limited	MST Holding GmbH	Wholly Owned Subsidiary with its wholly owned subsidiary	Any other transaction	Loan given	0.00	Not Applicable	6,218.20	0.00	0.00				Loan	4.7600	5 Years	Unsecured	Loan taken over as part of acquisition
278	MST Group GmbH	MST Holding GmbH	Wholly Owned Fellow Subsidiary	Purchase of goods or services		0.00	Not Applicable	1.50	0.00	0.00
279	NIIT Limited, U.K.	MST Group GmbH	Wholly Owned Fellow Subsidiary	Purchase of goods or services		0.00	Not Applicable	4.90	0.00	0.00
280	NIIT (Ireland) Limited	NIIT Learning Solutions (Canada) Limited	Wholly Owned Subsidiary with its wholly owned subsidiary	Any other transaction	Loan taken	0.00	Not Applicable	3,422.50	0.00	0.00				Loan	3.3600	2 Months	Unsecured	Short term funding requirement
281	NIIT (Ireland) Limited	NIIT Learning Solutions (Canada) Limited	Wholly Owned Subsidiary with its wholly owned subsidiary	Any other transaction	Recovery of Expenses from	0.00	Not Applicable	4.20	0.00	0.00
282	NIIT (Ireland) Limited	NIIT China (Shanghai) Limited, Shanghai	Entities in which KMP of the NLSL and NIIT Limited are same	Any other transaction	Recovery of Expenses from	0.00	Not Applicable	3.40	0.00	0.00
283	NIIT (Ireland) Limited	NIIT Mexico, S. DE R.L. DE C.V.	Wholly Owned Fellow Subsidiary	Any other transaction	Other income	0.00	Not Applicable	0.20	0.00	0.00
284	NIIT (Ireland) Limited	MST Investment Holding GmbH	Wholly Owned Subsidiary with its wholly owned subsidiary	Interest received		0.00	Not Applicable	9.50	0.00	0.00
285	NIIT (Ireland) Limited	MST Investment Holding GmbH	Wholly Owned Subsidiary with its wholly owned subsidiary	Investment		0.00	Not Applicable	14,581.90	0.00	0.00
286	NIIT (Ireland) Limited	MST Investment Holding GmbH	Wholly Owned Subsidiary with its wholly owned subsidiary	Any other transaction	Loan given	0.00	Not Applicable	866.80	0.00	0.00				Loan	4.7600	5 Years	Unsecured	Loan taken over as part of acquisition
287	NIIT (Ireland) Limited	NIIT Malaysia Sdn Bhd, Malaysia	Wholly Owned Fellow Subsidiary	Any other transaction	Recovery of Expenses from	0.00	Not Applicable	3.40	0.00	0.00
288	NIIT Limited, U.K.	NIIT Brazil LTDA	Wholly Owned Fellow Subsidiary	Sale of goods or services		0.00	Not Applicable	8.50	0.00	0.00
289	NIIT Limited, U.K.	NIIT Learning Solutions (Canada) Limited	Wholly Owned Fellow Subsidiary	Sale of goods or services		0.00	Not Applicable	144.90	0.00	0.00
290	NIIT Limited, U.K.	NIIT Mexico, S. DE R.L. DE C.V.	Wholly Owned Fellow Subsidiary	Any other transaction	Recovery of expenses by	0.00	Not Applicable	0.70	0.00	0.00
291	NIIT Limited, U.K.	NIIT Mexico, S. DE R.L. DE C.V.	Wholly Owned Fellow Subsidiary	Sale of goods or services		0.00	Not Applicable	9.00	0.00	0.00
292	NIIT Limited, U.K.	NIIT (Ireland) Limited	Wholly Owned Fellow Subsidiary	Interest received		0.00	Not Applicable	81.60	0.00	0.00
293	NIIT Limited, U.K.	NIIT (Ireland) Limited	Wholly Owned Fellow Subsidiary	Any other transaction	Loan given	0.00	Not Applicable	1,999.70	0.00	0.00				Loan	5.4200	3 Years	Unsecured	Long term funding requirement
294	NIIT Limited, U.K.	NIIT (Ireland) Limited	Wholly Owned Fellow Subsidiary	Any other transaction	Loan given	0.00	Not Applicable	7,881.30	0.00	0.00				Loan	4.9600	2 Months	Unsecured	Short term funding requirement
295	NIIT Limited, U.K.	NIIT (Ireland) Limited	Wholly Owned Fellow Subsidiary	Any other transaction	Loan repayment	0.00	Not Applicable	7,881.30	0.00	0.00				Loan	4.9600	2 Months	Unsecured	Short term funding requirement
296	NIIT Limited, U.K.	RPS Consulting Private Limited	Entities in which KMP of the NLSL and NIIT Limited are same	Purchase of goods or services		0.00	Not Applicable	30.30	0.00	0.00
297	NIIT Limited, U.K.	St. Charles Consulting Group, LLC	Wholly Owned Fellow Subsidiary	Any other transaction	Recovery of Expenses from	0.00	Not Applicable	2.80	0.00	0.00
298	NIIT (USA) Inc, USA	NIIT China (Shanghai) Limited, Shanghai	Entities in which KMP of the NLSL and NIIT Limited are same	Any other transaction	Recovery of expenses by	0.00	Not Applicable	0.30	0.00	0.00
299	NIIT (USA) Inc, USA	NIIT China (Shanghai) Limited, Shanghai	Entities in which KMP of the NLSL and NIIT Limited are same	Any other transaction	Recovery of Expenses from	0.00	Not Applicable	1.20	0.00	0.00
300	NIIT (USA) Inc, USA	NIIT Mexico, S. DE R.L. DE C.V.	Wholly Owned Subsidiary with its wholly owned subsidiary	Any other transaction	Recovery of expenses by	0.00	Not Applicable	0.20	0.00	0.00
301	MST Group GmbH	Ms. Lena Jentsch	Key management personnel of subsidiary	Remuneration		0.00	Not Applicable	36.50	0.00	0.00
302	MST Group GmbH	David ullrich	Key management personnel of subsidiary	Remuneration		0.00	Not Applicable	30.10	0.00	0.00
Total value of transaction during the reporting period										94,160.00

Integrated Filing — IndAS

General information about company

Financial Results Ind-AS

Amount in (Lakhs)

Disclosure of notes on financial results

Remarks

Statement of Asset and Liabilities

Amount in (Lakhs)

Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

Other Comprehensive Income

Amount in (Lakhs)

Cash flow statement, indirect

Amount in (Lakhs)

Amount in (Lakhs)

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)