Integrated Filing — IndAS



General information about company

Scrip Code 500304
NSE Symbol NIITLTD
MSEI Symbol NOTLISTED
ISIN INE161A01038
Name of company NIIT 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 14-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 06-05-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Fourth quarter
Nature of report standalone or consolidated Standalone
Whether results are audited or unaudited for the quarter ended Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Audited
Segment Reporting Single segment
Description of single segment Education & Training Services
Start date and time of board meeting 14-05-2026   11:31:00
End date and time of board meeting 14-05-2026   12:58:00
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 Declaration of unmodified opinion
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 30-01-2026
Indicate Company website link for updated RPT policy of the Company www.niit.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
NA



Financial Results Ind-AS

Amount in (Lakhs)

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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 2,973.40 12,110.40
Other income 991.00 6,970.10
Total income 3,964.40 19,080.50
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 88.50 119.50
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (78.20) (78.20)
(d) Employee benefit expense 1,896.30 8,131.40
(e) Finance costs 16.90 75.70
(f) Depreciation, depletion and amortisation expense 548.90 2,034.90
(f) Other Expenses
1 Professional & technical outsourcing expenses 1,234.30 4,515.00
2 Other Expenses 1,213.90 4,690.40
Total other expenses 2,448.20 9,205.40
Total expenses 4,920.60 19,488.70
3 Total profit before exceptional items and tax (956.20) (408.20)
4 Exceptional items (90.70) (608.80)
5 Total profit before tax (1,046.90) (1,017.00)
6 Tax expense
7 Current tax 12.60 12.50
8 Deferred tax 0.00 0.00
9 Total tax expenses 12.60 12.50
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 (1,059.50) (1,029.50)
12 Profit (loss) from discontinued operations before tax (2.00) (20.70)
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax (2.00) (20.70)
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 (1,061.50) (1,050.20)
17 Other comprehensive income net of taxes (9.00) (11.10)
18 Total Comprehensive Income for the period (1,070.50) (1,061.30)
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 2,727.80 2,727.80
Face value of equity share capital 2 2
27 Details of debt securities
22 Reserves excluding revaluation reserve 1,02,074.10
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations -0.78 -0.75
Diluted earnings (loss) per share from continuing operations -0.79 -0.76
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 -0.02
Diluted earnings (loss) per share from discontinued operations 0 -0.02
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations -0.78 -0.77
Diluted earnings (loss) per share from continuing and discontinued operations -0.79 -0.78
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 31-03-2026
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Standalone
Assets
1 Non-current assets
Property, plant and equipment 13,746.60
Capital work-in-progress 0.00
Investment property 0.00
Goodwill 0.00
Other intangible assets 4,584.10
Intangible assets under development 1,820.50
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 25,877.90
Trade receivables, non-current 0.00
Loans, non-current 0.00
Other non-current financial assets
1 other financial assets 196.30
Total of other non-current financial assets 196.30
Total non-current financial assets 26,074.20
Deferred tax assets (net) 1,209.50
Other non-current assets
1 Income tas aseet (net) 2,931.70
2 Other non-current assets 0.80
Total of other non-current assets 2,932.50
Total non-current assets 50,367.40
2 Current assets
Inventories 78.40
Current financial asset
Current investments 56,524.90
Trade receivables, current 2,330.40
Cash and cash equivalents 131.10
Bank balance other than cash and cash equivalents 108.40
Loans, current 0.00
Other current financial assets
Total of other current financial assets 2,283.20
Total current financial assets 61,378.00
Current tax assets (net) 0.00
Other current assets
1 Other current assets 776.60
Total of other current assets 776.60
Total current assets 62,233.00
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 1,12,600.40
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 2,727.80
Other equity 1,02,074.10
Total equity attributable to owners of parent 1,04,801.90
Non controlling interest
Total equity 1,04,801.90
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 lease liabilities 227.10
2 other financial liabilities 999.20
Total of other non-current financial liabilities 1,226.30
Total non-current financial liabilities 1,226.30
Provisions, non-current 7.60
Deferred tax liabilities (net) 0.00
Deferred government grants, Non-current 0.00
Other non-current liabilities
1 Other non-current liabilities 73.80
Total of other non-current liabilities 73.80
Total non-current liabilities 1,307.70
Current liabilities
Current financial liabilities
Borrowings, current 34.40
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 179.60
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 2,200.90
Total Trade payable 2,380.50
Other current financial liabilities
1 Other financial liabilities 1,311.40
2 lease liabilities 96.70
Total of other current financial liabilities 1,408.10
Total current financial liabilities 3,823.00
Other current liabilities 884.10
1 Other current liabilities 884.10
Total of other current liabilities 884.10
Provisions, current 1,783.70
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 6,490.80
3 Liabilities directly associated with assets in disposal group classified as held for sale
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 7,798.50
Total equity and liabilites 1,12,600.40
Disclosure of notes on assets and liabilities



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

Amount in (Lakhs)

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 01-01-2026 01-04-2025
Date of end of reporting period 31-03-2026 31-03-2026
Whether results are audited or unaudited Audited Audited
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



Other Comprehensive Income

Amount in (Lakhs)

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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
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 the defined benefit obligation (9.00) (11.10)
Total Amount of items that will not be reclassified to profit and loss (9.00) (11.10)
2 Income tax relating to items that will not be reclassified to profit or loss 0.00 0.00
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income (9.00) (11.10)



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2025
B Date of end of reporting period 31-03-2026
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Standalone
Statement of cash flows
Cash flows from used in operating activities
Profit before tax (1,017.00)
Adjustments for reconcile profit (loss)
Adjustments for finance costs 75.70
Adjustments for decrease (increase) in inventories (78.20)
Adjustments for decrease (increase) in trade receivables, current (509.20)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (150.30)
Adjustments for decrease (increase) in other non-current assets 4.10
Adjustments for other financial assets, non-current (42.00)
Adjustments for other financial assets, current 77.50
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current (220.20)
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 136.80
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 2,034.90
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 260.80
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current (10.70)
Adjustments for other financial liabilities, non-current 26.90
Adjustments for unrealised foreign exchange losses gains (7.60)
Adjustments for dividend income 0.00
Adjustments for interest income 197.60
Adjustments for share-based payments 459.00
Adjustments for fair value losses (gains) (3,198.00)
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow (13.40)
Other adjustments to reconcile profit (loss) 588.10
Other adjustments for non-cash items 71.50
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (691.90)
Net cash flows from (used in) operations (1,708.90)
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) (248.30)
Other inflows (outflows) of cash (117.30)
Net cash flows from (used in) operating activities (1,577.90)
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 626.70
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 6,250.30
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 13.60
Purchase of property, plant and equipment 2,315.50
Proceeds from sales of investment property 11.00
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 0.00
Interest received 311.20
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 11,620.10
Net cash flows from (used in) investing activities 2,763.40
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 327.30
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 0.00
Repayments of borrowings 0.00
Payments of lease liabilities 130.80
Dividends paid 1,360.90
Interest paid 5.20
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (1,169.60)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 15.90
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 15.90
Cash and cash equivalents cash flow statement at beginning of period 115.20
Cash and cash equivalents cash flow statement at end of period 131.10





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 S. R. Batliboi & Associates LLP Yes 31-07-2027


Amount in (Lakhs)

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
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
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing 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 Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 NIIT Limited NIIT Institute Of Finance Banking And Insurance Training Limited Wholly Owned Subsidiary w.e.f from June 11, 2025 Any other transaction Recovery from subsidiaries for Corporate and Management Support Services 0.00 NA 150.80 0.00 0.00
2 NIIT Limited NIIT Institute Of Finance Banking And Insurance Training Limited Wholly Owned Subsidiary w.e.f from June 11, 2025 Any other transaction Royalty paid 0.00 NA 0.30 0.00 0.00
3 NIIT Limited NIIT Institute Of Finance Banking And Insurance Training Limited Wholly Owned Subsidiary w.e.f from June 11, 2025 Any other transaction Recovery of share based payments from 0.00 NA 35.50 0.00 0.00
4 NIIT Limited NIIT Institute Of Finance Banking And Insurance Training Limited Wholly Owned Subsidiary w.e.f from June 11, 2025 Any other transaction Recovery of Expenses from 0.00 NA 35.30 0.00 0.00
5 NIIT Limited NIIT Institute Of Finance Banking And Insurance Training Limited Wholly Owned Subsidiary w.e.f from June 11, 2025 Purchase of goods or services 0.00 NA 63.80 0.00 0.00
6 NIIT Limited NIIT Institute Of Finance Banking And Insurance Training Limited Wholly Owned Subsidiary w.e.f from June 11, 2025 Sale of goods or services 0.00 NA 426.70 0.00 0.00
7 NIIT Limited NIIT China (Shanghai) Limited, Shanghai Stepdown Subsidiary Sale of goods or services 0.00 NA 115.70 0.00 0.00
8 NIIT Limited NIIT China (Shanghai) Limited, Shanghai Stepdown Subsidiary Any other transaction Other income 0.00 NA 31.20 0.00 0.00
9 NIIT Limited NIIT China (Shanghai) Limited, Shanghai Stepdown Subsidiary Any other transaction Recovery of share based payments from 0.00 NA 15.80 0.00 0.00
10 NIIT Limited NIIT China (Shanghai) Limited, Shanghai Stepdown Subsidiary Any other transaction Recovery from subsidiaries for Corporate and Management Support Services 0.00 NA 127.20 0.00 0.00
11 NIIT Limited RPS Consulting Private Limited Wholly Owned Subsidiary Any other transaction Recovery of Expenses from 0.00 NA 111.00 0.00 0.00
12 NIIT Limited RPS Consulting Private Limited Wholly Owned Subsidiary Any other transaction Recovery from subsidiaries for Corporate and Management Support Services 0.00 NA 121.30 0.00 0.00
13 NIIT Limited RPS Consulting Private Limited Wholly Owned Subsidiary Purchase of goods or services 0.00 NA 41.50 0.00 0.00
14 NIIT Limited RPS Consulting Private Limited Wholly Owned Subsidiary Sale of goods or services 0.00 NA 26.80 0.00 0.00
15 NIIT Limited NIIT Learning Systems Limited Entities in which KMP of the NLSL and NIIT Limited are same Any other transaction Recovery of Premises Costs / Rent 250.00 NA 100.40 0.00 0.00
16 NIIT Limited NIIT Learning Systems Limited Entities in which KMP of the NLSL and NIIT Limited are same Any other transaction Recovery of share based payments from 70.00 NA 0.60 0.00 0.00
17 NIIT Limited NIIT Learning Systems Limited Entities in which KMP of the NLSL and NIIT Limited are same Any other transaction Rental income 660.00 NA 328.30 0.00 0.00
18 NIIT Limited NIIT Learning Systems Limited Entities in which KMP of the NLSL and NIIT Limited are same Any other transaction Recovery of Expenses from 50.00 NA 19.40 0.00 0.00
19 NIIT Limited NIIT Learning Systems Limited Entities in which KMP of the NLSL and NIIT Limited are same Any other transaction Corporate and management support services 1,000.00 NA 363.10 0.00 0.00
20 NIIT Limited NIIT Learning Systems Limited Entities in which KMP of the NLSL and NIIT Limited are same Any other transaction Recovery of expenses by 40.00 NA 13.20 0.00 0.00
21 NIIT Limited NIIT Learning Systems Limited Entities in which KMP of the NLSL and NIIT Limited are same Any other transaction Corporate and management support services payables 220.00 NA 54.80 0.00 0.00
22 NIIT Limited NIIT Learning Systems Limited Entities in which KMP of the NLSL and NIIT Limited are same Sale of goods or services 110.00 NA 51.10 0.00 0.00
23 NIIT Limited NIIT West Africa Ltd Entities in which KMP of the NLSL and NIIT Limited are same Purchase of goods or services 10.00 NA 5.10 0.00 0.00
24 NIIT Limited NIIT Learning Solutions (Canada) Limited Entities in which KMP of the NLSL and NIIT Limited are same Sale of goods or services 50.00 NA 0.40 0.00 0.00
25 NIIT Limited NIIT UNIVERSITY Parties in which the Key Management Personnel of the Company are deemed to be interested Any other transaction Recovery of Expenses from 30.00 NA 10.10 0.00 0.00
26 NIIT Limited NIIT UNIVERSITY Parties in which the Key Management Personnel of the Company are deemed to be interested Purchase of goods or services 1,200.00 NA 289.00 0.00 0.00
27 NIIT Limited NIIT UNIVERSITY Parties in which the Key Management Personnel of the Company are deemed to be interested Sale of goods or services 50.00 NA 14.30 0.00 0.00
28 RPS Consulting Private Limited Iamneo Edutech Private Limited Wholly Owned Subsidiary with subsidiary Sale of goods or services 500.00 NA 29.00 0.00 0.00
29 RPS Consulting Private Limited Iamneo Edutech Private Limited Wholly Owned Subsidiary with subsidiary Purchase of goods or services 100.00 NA 9.40 0.00 0.00
30 RPS Consulting Private Limited NIIT Limited, U.K. Entities in which KMP of the NLSL and NIIT Limited are same Sale of goods or services 100.00 NA 50.00 0.00 0.00
31 NIIT China (Shanghai) Limited, Shanghai NIIT (USA) Inc, USA Entities in which KMP of the NLSL and NIIT Limited are same Purchase of goods or services 250.00 NA 60.60 0.00 0.00
32 NIIT China (Shanghai) Limited, Shanghai NIIT (USA) Inc, USA Entities in which KMP of the NLSL and NIIT Limited are same Sale of goods or services 700.00 NA 247.60 0.00 0.00
33 NIIT China (Shanghai) Limited, Shanghai NIIT Limited, U.K. Entities in which KMP of the NLSL and NIIT Limited are same Sale of goods or services 0.00 NA 36.50 0.00 0.00
34 NIIT China (Shanghai) Limited, Shanghai NIIT (Ireland) Limited Entities in which KMP of the NLSL and NIIT Limited are same Sale of goods or services 0.00 NA 24.00 0.00 0.00
35 RPS Consulting Private Limited NIIT (USA) Inc, USA Entities in which KMP of the NLSL and NIIT Limited are same Sale of goods or services 237.40 NA 123.30 0.00 0.00
36 RPS Consulting Private Limited Stackroute Learning, Inc Entities in which KMP of the NLSL and NIIT Limited are same Sale of goods or services 500.00 NA 37.30 0.00 0.00
37 RPS Consulting Private Limited NIIT Learning Systems Limited Entities in which KMP of the NLSL and NIIT Limited are same Sale of goods or services 3,302.00 NA 1,180.00 0.00 0.00
38 NIIT Institute Of Finance Banking And Insurance Training Limited NIIT UNIVERSITY Parties in which the Key Management Personnel of the Company are deemed to be interested Purchase of goods or services 3,500.00 NA 1,126.50 0.00 0.00
39 NIIT Institute Of Finance Banking And Insurance Training Limited Iamneo Edutech Private Limited Wholly Owned Subsidiary with subsidiary Purchase of goods or services 0.30 NA 0.30 0.00 0.00
40 NIIT Limited Iamneo Edutech Private Limited Subsidiary w.e.f from April 17, 2025 Any other transaction Recovery from subsidiaries for Corporate and Management Support Services 120.00 NA 62.90 0.00 0.00
41 NIIT Limited Iamneo Edutech Private Limited Subsidiary w.e.f from April 17, 2025 Any other transaction Recovery of Expenses from 15.00 NA 7.20 0.00 0.00
42 NIIT Limited Iamneo Edutech Private Limited Subsidiary w.e.f from April 17, 2025 Sale of goods or services 700.00 NA 18.30 0.00 0.00
43 NIIT Limited Iamneo Edutech Private Limited Subsidiary w.e.f from April 17, 2025 Purchase of goods or services 300.00 NA 3.00 0.00 0.00
44 NIIT China (Shanghai) Limited, Shanghai Chongqing NIIT Enterprise Management Consulting Co., Ltd Partially Owned Subsidiary of Stepdown Subsidiary Purchase of goods or services 0.00 NA 3.10 0.00 0.00
45 NIIT China (Shanghai) Limited, Shanghai NIIT (Guizhou) Education Technology Co., Ltd Wholly Owned Subsidiary of Stepdown Subdiary Purchase of goods or services 0.00 NA 132.60 0.00 0.00
46 NIIT Limited Sanjiv Kumar Chaudhary Independent Director Any other transaction Sitting fees 0.00 NA 9.00 0.00 0.00
47 NIIT Limited Sonu Halan Bhasin Independent Director Any other transaction Sitting fees 0.00 NA 8.40 0.00 0.00
48 NIIT Limited Arpita B. Malhotra Company Secretary Remuneration 0.00 NA 12.60 0.00 0.00
49 NIIT Limited Sanjeev Bansal Chief Financial Officer Remuneration 0.00 NA 56.50 0.00 0.00
50 NIIT Limited Sanjeev Bansal Chief Financial Officer Any other transaction ESOP Perquisite 0.00 NA 15.20 0.00 0.00
51 NIIT Limited Vijay K Thadani Vice-Chairman & Managing Director Remuneration 111.40 NA 55.70 0.00 0.00
52 NIIT Limited Rajendra S Pawar Executive Chairman Remuneration 70.00 NA 26.50 0.00 0.00
53 NIIT Limited Avani Vishal Davda Independent Director Any other transaction Sitting fees 0.00 NA 8.40 0.00 0.00
54 NIIT Limited Udai Singh Pawar Non Executive Director Any other transaction Sitting fees 8.80 NA 4.00 0.00 0.00
55 NIIT Limited Ravindra Babu Garikipati Independent Director Any other transaction Sitting fees 0.00 NA 3.20 0.00 0.00
56 NIIT Limited Sapnesh Kumar Lalla Non Executive Director Any other transaction Sitting fees 0.00 NA 4.40 0.00 0.00
57 NIIT Limited Pankaj Jathar Chief Executive Officer-w.e.f. July 01, 2024 Remuneration 0.00 NA 137.70 0.00 0.00
58 NIIT Limited Sanjiv Kumar Chaudhary Independent Director Any other transaction Commission 0.00 NA 24.00 0.00 0.00
59 NIIT Limited Sonu Halan Bhasin Independent Director Any other transaction Commission 0.00 NA 24.00 0.00 0.00
60 NIIT Limited Avani Vishal Davda Independent Director Any other transaction Commission 0.00 NA 24.00 0.00 0.00
61 NIIT Limited Udai Singh Pawar Non Executive Director Any other transaction Commission 24.00 NA 24.00 0.00 0.00
62 NIIT Limited Ravindra Babu Garikipati Independent Director Any other transaction Commission 0.00 NA 24.00 0.00 0.00
63 NIIT Limited Sapnesh Kumar Lalla Non Executive Director Any other transaction Commission 0.00 NA 24.00 0.00 0.00
64 NIIT Limited Srikanth Velamakanni Independent Director Any other transaction Commission 0.00 NA 24.00 0.00 0.00
65 NIIT Limited P Rajendran Joint Managing Director (Non- Executive Director w.e.f October 01, 2025) Any other transaction Commission 0.00 NA 12.00 0.00 0.00
66 NIIT Limited Srikanth Velamakanni Independent Director Any other transaction Sitting fees 0.00 NA 2.80 0.00 0.00
67 NIIT Limited P Rajendran Joint Managing Director (Non- Executive Director w.e.f October 01, 2025) Any other transaction Sitting fees 0.00 NA 4.40 0.00 0.00
68 NIIT Institute Of Finance Banking And Insurance Training Limited Porkodi Palani Key management personnel of subsidiary Remuneration 0.00 NA 21.90 0.00 0.00
69 NIIT Institute Of Finance Banking And Insurance Training Limited Ravinder Singh Key management personnel of subsidiary Any other transaction Sitting fees 0.00 NA 0.80 0.00 0.00
70 NIIT Institute Of Finance Banking And Insurance Training Limited Sanjiv Kumar Chaudhary Key management personnel of subsidiary Any other transaction Sitting fees 0.00 NA 0.80 0.00 0.00
71 NIIT China (Shanghai) Limited, Shanghai Kamal Nain Dhuper Key management personnel of subsidiary Remuneration 0.00 NA 115.80 0.00 0.00
72 RPS Consulting Private Limited Prasad Balakrishnan Key management personnel of subsidiary Remuneration 0.00 NA 39.70 0.00 0.00
73 RPS Consulting Private Limited Anand Sudarshan Key management personnel of subsidiary Any other transaction Sitting fees 0.00 NA 0.40 0.00 0.00
74 RPS Consulting Private Limited Ravindra Babu Garikipati Key management personnel of subsidiary Any other transaction Sitting fees 0.00 NA 0.80 0.00 0.00
75 Iamneo Edutech Private Limited NIIT UNIVERSITY Parties in which the Key Management Personnel of the Company are deemed to be interested Sale of goods or services 15.00 NA 2.20 0.00 0.00
76 Iamneo Edutech Private Limited Senthil Kumar T P Key management personnel of subsidiary Remuneration 0.00 NA 23.30 0.00 0.00
77 NIIT China (Shanghai) Limited, Shanghai Chongqing NIIT Business Consulting Co. Limited, China (Formerly Known as Chongqing An Dao Education Consulting Limited) Partially Owned Subsidiary of Stepdown Subsidiary Any other transaction Trade receivables, contract assets and other financial assets NA 0.00 86.80 0.00
78 NIIT China (Shanghai) Limited, Shanghai NIIT (Guizhou) Education Technology Co., Ltd Wholly Owned Subsidiary of Stepdown Subdiary Any other transaction Trade payables and other financial liabilities NA 0.00 (704.70) (388.80)
79 NIIT China (Shanghai) Limited, Shanghai NIIT (Ireland) Limited Entities in which KMP of the NLSL and NIIT Limited are same Any other transaction Trade payables and other financial liabilities NA 0.00 (20.80) 0.00
80 NIIT China (Shanghai) Limited, Shanghai NIIT (Ireland) Limited Entities in which KMP of the NLSL and NIIT Limited are same Any other transaction Trade receivables, contract assets and other financial assets NA 0.00 25.10 13.00
81 NIIT China (Shanghai) Limited, Shanghai NIIT (USA) Inc, USA Entities in which KMP of the NLSL and NIIT Limited are same Any other transaction Trade payables and other financial liabilities NA 0.00 (45.40) (1.00)
82 NIIT China (Shanghai) Limited, Shanghai NIIT (USA) Inc, USA Entities in which KMP of the NLSL and NIIT Limited are same Any other transaction Trade receivables, contract assets and other financial assets NA 0.00 85.60 90.70
83 NIIT China (Shanghai) Limited, Shanghai NIIT Limited, U.K. Entities in which KMP of the NLSL and NIIT Limited are same Any other transaction Trade receivables, contract assets and other financial assets NA 0.00 15.30 20.20
84 NIIT China (Shanghai) Limited, Shanghai NIIT Malaysia Sdn Bhd, Malaysia Entities in which KMP of the NLSL and NIIT Limited are same Any other transaction Trade payables and other financial liabilities NA 0.00 (20.70) 0.00
85 NIIT Institute Of Finance Banking And Insurance Training Limited Iamneo Edutech Private Limited Wholly Owned Subsidiary with subsidiary Any other transaction Trade payables and other financial liabilities NA 0.00 0.00 (0.30)
86 NIIT Limited NIIT China (Shanghai) Limited, Shanghai Stepdown Subsidiary Any other transaction Trade receivables, contract assets and other financial assets NA 0.00 157.90 156.70
87 NIIT Limited NIIT Institute Of Finance Banking And Insurance Training Limited Wholly Owned Subsidiary w.e.f from June 11, 2025 Any other transaction Trade payables and other financial liabilities NA 0.00 (35.00) (19.70)
88 NIIT Limited NIIT Institute Of Finance Banking And Insurance Training Limited Wholly Owned Subsidiary w.e.f from June 11, 2025 Any other transaction Trade receivables, contract assets and other financial assets NA 0.00 144.50 455.40
89 NIIT Limited NIIT Learning Solutions (Canada) Limited Entities in which KMP of the NLSL and NIIT Limited are same Any other transaction Trade receivables, contract assets and other financial assets NA 0.00 8.90 9.40
90 NIIT Limited NIIT Learning Systems Limited Entities in which KMP of the NLSL and NIIT Limited are same Any other transaction Other Current liabilities NA 0.00 (2.70) 0.00
91 NIIT Limited NIIT Learning Systems Limited Entities in which KMP of the NLSL and NIIT Limited are same Any other transaction Trade payables and other financial liabilities NA 0.00 (75.90) (33.80)
92 NIIT Limited NIIT Learning Systems Limited Entities in which KMP of the NLSL and NIIT Limited are same Any other transaction Trade receivables, contract assets and other financial assets NA 0.00 125.10 84.80
93 NIIT Limited NIIT Learning Systems Limited Entities in which KMP of the NLSL and NIIT Limited are same Any other transaction Security deposits received NA 0.00 (328.30) (328.30)
94 NIIT Limited NIIT West Africa Ltd Entities in which KMP of the NLSL and NIIT Limited are same Any other transaction Trade payables and other financial liabilities NA 0.00 (2.30) (5.80)
95 NIIT Limited RPS Consulting Private Limited Wholly Owned Subsidiary Any other transaction Trade payables and other financial liabilities NA 0.00 (29.60) (6.50)
96 NIIT Limited RPS Consulting Private Limited Wholly Owned Subsidiary Any other transaction Trade receivables, contract assets and other financial assets NA 0.00 40.50 170.30
97 NIIT Limited Iamneo Edutech Private Limited Subsidiary w.e.f from April 17, 2025 Any other transaction Trade receivables, contract assets and other financial assets NA 0.00 50.50 133.20
98 NIIT Limited Iamneo Edutech Private Limited Subsidiary w.e.f from April 17, 2025 Any other transaction Trade payables and other financial liabilities NA 0.00 0.00 (1.40)
99 RPS Consulting Private Limited NIIT (USA) Inc, USA Entities in which KMP of the NLSL and NIIT Limited are same Any other transaction Other Current Assets NA 0.00 0.00 0.90
100 RPS Consulting Private Limited NIIT (USA) Inc, USA Entities in which KMP of the NLSL and NIIT Limited are same Any other transaction Trade payables and other financial liabilities NA 0.00 0.00 (0.90)
101 RPS Consulting Private Limited NIIT (USA) Inc, USA Entities in which KMP of the NLSL and NIIT Limited are same Any other transaction Trade receivables, contract assets and other financial assets NA 0.00 23.00 64.00
102 RPS Consulting Private Limited NIIT Learning Systems Limited Entities in which KMP of the NLSL and NIIT Limited are same Any other transaction Trade receivables, contract assets and other financial assets NA 0.00 1,096.40 397.00
103 RPS Consulting Private Limited NIIT Learning Systems Limited Entities in which KMP of the NLSL and NIIT Limited are same Any other transaction Trade payables and other financial liabilities NA 0.00 0.00 (1.10)
104 RPS Consulting Private Limited Stackroute Learning, Inc Entities in which KMP of the NLSL and NIIT Limited are same Any other transaction Trade receivables, contract assets and other financial assets NA 0.00 39.30 1.90
105 RPS Consulting Private Limited NIIT Limited, U.K. Entities in which KMP of the NLSL and NIIT Limited are same Any other transaction Trade receivables, contract assets and other financial assets NA 0.00 5.20 11.40
106 RPS Consulting Private Limited Iamneo Edutech Private Limited Wholly Owned Subsidiary with subsidiary Any other transaction Trade payables and other financial liabilities NA 0.00 (4.90) (12.90)
107 RPS Consulting Private Limited Iamneo Edutech Private Limited Wholly Owned Subsidiary with subsidiary Any other transaction Trade receivables, contract assets and other financial assets NA 0.00 0.00 26.10
108 NIIT 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 NA 0.00 0.00 (65.00)
109 NIIT Limited NIIT University Parties in which the Key Management Personnel of the Company are deemed to be interested Any other transaction Trade receivables, contract assets and other financial assets NA 0.00 34.20 23.40
110 NIIT Limited Arpita B. Malhotra Company Secretary Any other transaction Other payables NA 0.00 (2.10) (1.70)
111 NIIT Limited Vijay K Thadani Vice-Chairman & Managing Director Any other transaction Other payables NA 0.00 0.00 (0.20)
112 NIIT Limited P Rajendran Joint Managing Director ( Non- Eexcutive Director w.e.f October 01, 2025) Any other transaction Other payables NA 0.00 0.00 (12.60)
113 NIIT Limited Sanjeev Bansal Chief Financial Officer Any other transaction Other payables NA 0.00 (13.10) (12.90)
114 NIIT Limited Sanjiv Kumar Chaudhary Independent Director Any other transaction Other payables NA 0.00 (21.60) (23.20)
115 NIIT Limited Sonu Halan Bhasin Independent Director Any other transaction Other payables NA 0.00 (21.60) (23.00)
116 NIIT Limited Avani Vishal Davda Independent Director Any other transaction Other payables NA 0.00 (21.60) (23.00)
117 NIIT Limited Udai Singh Pawar Non Executive Director Any other transaction Other payables NA 0.00 (21.60) (22.30)
118 NIIT Limited Ravindra Babu Garikipati Independent Director Any other transaction Other payables NA 0.00 (21.60) (22.30)
119 NIIT Limited Srikanth Velamakanni Independent Director Any other transaction Other payables NA 0.00 (21.60) (22.30)
120 NIIT Limited Sapnesh Kumar Lalla Non-Executive Director Any other transaction Other payables NA 0.00 (21.60) (22.30)
121 NIIT Limited Pankaj Jathar Chief Executive Officer-w.e.f. July 01, 2024 Any other transaction Other receivables NA 0.00 0.20 0.10
122 NIIT Limited Pankaj Jathar Chief Executive Officer-w.e.f. July 01, 2024 Any other transaction Other payables NA 0.00 (12.60) (12.00)
123 NIIT Institute Of Finance Banking And Insurance Training Limited Porkodi Palani Key management personnel of subsidiary Any other transaction Other payables NA 0.00 0.00 (0.10)
124 NIIT China (Shanghai) Limited, Shanghai NIIT (Guizhou) Education Technology Co., Ltd Wholly Owned Subsidiary of Stepdown Subdiary Sale of goods or services 0.00 NA 3.20 0.00 0.00
125 Iamneo Edutech Private 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 8.00 NA 0.70 0.00 0.00
Total value of transaction during the reporting period 6,442.70