| 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 | 01-04-2026 |
| Date of end of financial year | 31-03-2027 |
| Date of board meeting when results were approved | 29-10-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 22-10-2026 |
| 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 | Consolidated |
| 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 | 29-10-2026 14:00:00 |
| End date and time of board meeting | 29-10-2026 15:43:00 |
| 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 |
| 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 | 01-07-2026 | 01-04-2026 |
| B | Date of end of reporting period | 30-09-2026 | 30-09-2026 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Consolidated | Consolidated |
| 1 | Income | ||
| Revenue from operations | 52,857.60 | 1,09,365.70 | |
| Other income | 584.30 | 2,240.20 | |
| Total income | 53,441.90 | 1,11,605.90 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 0.00 | 0.00 |
| (b) | Purchases of stock-in-trade | 566.50 | 1,089.50 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 0.00 | 1.50 |
| (d) | Employee benefit expense | 24,816.50 | 49,495.30 |
| (e) | Finance costs | 859.30 | 1,743.00 |
| (f) | Depreciation, depletion and amortisation expense | 2,242.10 | 4,388.10 |
| (f) | Other Expenses | ||
| 1 | Professional & technical outsourcing expenses | 14,298.70 | 31,128.80 |
| 2 | Other expenses | 5,221.70 | 10,400.80 |
| Total other expenses | 19,520.40 | 41,529.60 | |
| Total expenses | 48,004.80 | 98,247.00 | |
| 3 | Total profit before exceptional items and tax | 5,437.10 | 13,358.90 |
| 4 | Exceptional items | (336.30) | (448.40) |
| 5 | Total profit before tax | 5,100.80 | 12,910.50 |
| 6 | Tax expense | ||
| 7 | Current tax | 1,585.00 | 3,561.20 |
| 8 | Deferred tax | (215.50) | (123.10) |
| 9 | Total tax expenses | 1,369.50 | 3,438.10 |
| 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 | 3,731.30 | 9,472.40 |
| 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 | 3,731.30 | 9,472.40 |
| 17 | Other comprehensive income net of taxes | 1,391.40 | 2,033.70 |
| 18 | Total Comprehensive Income for the period | 5,122.70 | 11,506.10 |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 0.00 | 0.00 | |
| Total profit or loss, attributable to non-controlling interests | 0.00 | 0.00 | |
| 20 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 5,122.70 | 11,506.10 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 0.00 | 0.00 | |
| 21 | Details of equity share capital | ||
| Paid-up equity share capital | 2,763.20 | 2,763.20 | |
| 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 | 2.7 | 6.87 | |
| Diluted earnings (loss) per share from continuing operations | 2.67 | 6.78 | |
| 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 | 2.7 | 6.87 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 2.67 | 6.78 | |
| 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 on financial results are as per the Unaudited Financial Results submitted to the stock exchanges for the quarter & half year ended September 30, 2026. |
|---|
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| Particulars | Year ended (dd-mm-yyyy) | |
|---|---|---|
| Date of start of reporting period | 01-04-2026 | |
| Date of end of reporting period | 30-09-2026 | |
| Whether results are audited or unaudited | Unaudited | |
| Nature of report standalone or consolidated | Consolidated | |
| Assets | ||
| 1 | Non-current assets | |
| Property, plant and equipment | 2,834.30 | |
| Capital work-in-progress | 0.00 | |
| Investment property | 0.00 | |
| Goodwill | 83,342.00 | |
| Other intangible assets | 19,851.20 | |
| Intangible assets under development | 2,555.10 | |
| Biological assets other than bearer plants | 0.00 | |
| Investments accounted for using equity method | 0.00 | |
| Non-current financial assets | ||
| Non-current investments | 3,828.30 | |
| Trade receivables, non-current | 0.00 | |
| Loans, non-current | 0.00 | |
| Other non-current financial assets | ||
| 1 | Other financial assets | 629.80 |
| Total of other non-current financial assets | 629.80 | |
| Total non-current financial assets | 4,458.10 | |
| Deferred tax assets (net) | 1,436.90 | |
| Other non-current assets | ||
| 1 | Income tax assets (net) | 1,932.80 |
| 2 | Other non-current assets | 3.90 |
| Total of other non-current assets | 1,936.70 | |
| Total non-current assets | 1,16,414.30 | |
| 2 | Current assets | |
| Inventories | 2.90 | |
| Current financial asset | ||
| Current investments | 51,458.90 | |
| Trade receivables, current | 44,112.50 | |
| Cash and cash equivalents | 36,003.40 | |
| Bank balance other than cash and cash equivalents | 1,032.90 | |
| Loans, current | 0.00 | |
| Other current financial assets | ||
| Total of other current financial assets | 45,718.90 | |
| Total current financial assets | 1,78,326.60 | |
| Current tax assets (net) | 0.00 | |
| Other current assets | ||
| 1 | Other current assets | 11,413.50 |
| Total of other current assets | 11,413.50 | |
| Total current assets | 1,89,743.00 | |
| 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 | 3,06,157.30 | |
| Equity and liabilities | ||
| 1 | Equity | |
| Equity attributable to owners of parent | ||
| Equity share capital | 2,763.20 | |
| Other equity | 1,60,274.30 | |
| Total equity attributable to owners of parent | 1,63,037.50 | |
| Non controlling interest | 0.00 | |
| Total equity | 1,63,037.50 | |
| 2 | Liabilities | |
| Non-current liabilities | ||
| Non-current financial liabilities | ||
| Borrowings, non-current | 13,912.70 | |
| 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 | 3,625.90 |
| 2 | Other financial liabilities | 21,591.00 |
| Total of other non-current financial liabilities | 25,216.90 | |
| Total non-current financial liabilities | 39,129.60 | |
| Provisions, non-current | 54.70 | |
| Deferred tax liabilities (net) | 1,372.00 | |
| Deferred government grants, Non-current | 0.00 | |
| Other non-current liabilities | ||
| 1 | Other non-current liabilities | 30.90 |
| Total of other non-current liabilities | 30.90 | |
| Total non-current liabilities | 40,587.20 | |
| Current liabilities | ||
| Current financial liabilities | ||
| Borrowings, current | 10,084.10 | |
| Trade payables, current | ||
| (A) Total outstanding dues of micro enterprises and small enterprises | 211.70 | |
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 12,844.60 | |
| Total Trade payable | 13,056.30 | |
| Other current financial liabilities | ||
| 1 | Lease liabilities | 1,014.30 |
| 2 | Other financial liabilities | 56,705.80 |
| Total of other current financial liabilities | 57,720.10 | |
| Total current financial liabilities | 80,860.50 | |
| Other current liabilities | 16,186.90 | |
| 1 | Other current liabilities | 16,186.90 |
| Total of other current liabilities | 16,186.90 | |
| Provisions, current | 3,701.80 | |
| Current tax liabilities (Net) | 1,783.40 | |
| Deferred government grants, Current | 0.00 | |
| Total current liabilities | 1,02,532.60 | |
| 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 | 1,43,119.80 | |
| Total equity and liabilites | 3,06,157.30 | |
| 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 | 01-07-2026 | 01-04-2026 | |||||
| Date of end of reporting period | 30-09-2026 | 30-09-2026 | |||||
| Whether results are audited or unaudited | Unaudited | Unaudited | |||||
| Nature of report standalone or consolidated | Consolidated | Consolidated | |||||
| 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 | 01-07-2026 | 01-04-2026 |
| B | Date of end of reporting period | 30-09-2026 | 30-09-2026 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Consolidated | Consolidated |
| Other comprehensive income [Abstract] | |||
| 1 | Amount of items that will not be reclassified to profit and loss | ||
| 1 | Remeasurement of the defined benefit obligation | 303.00 | 218.60 |
| Total Amount of items that will not be reclassified to profit and loss | 303.00 | 218.60 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 76.20 | 55.00 |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Fair value changes on cash flow hedges | 149.90 | 708.80 |
| 2 | Exchange differences on translation of foreign operations | 1,051.20 | 1,337.20 |
| Total Amount of items that will be reclassified to profit and loss | 1,201.10 | 2,046.00 | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | 36.50 | 175.90 |
| 5 | Total Other comprehensive income | 1,391.40 | 2,033.70 |
| Particulars | Year ended (dd-mm-yyyy) | |||||
|---|---|---|---|---|---|---|
| A | Date of start of reporting period | 01-04-2026 | ||||
| B | Date of end of reporting period | 30-09-2026 | ||||
| C | Whether results are audited or unaudited | Unaudited | ||||
| D | Nature of report standalone or consolidated | Consolidated | ||||
| Statement of cash flows | ||||||
| Cash flows from used in operating activities | ||||||
| Profit before tax | 12,910.50 | |||||
| Adjustments for reconcile profit (loss) | ||||||
| Adjustments for finance costs | 859.00 | |||||
| Adjustments for decrease (increase) in inventories | 7.50 | |||||
| Adjustments for decrease (increase) in trade receivables, current | 1,995.70 | |||||
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |||||
| Adjustments for decrease (increase) in other current assets | (4,138.80) | |||||
| Adjustments for decrease (increase) in other non-current assets | 7.10 | |||||
| Adjustments for other financial assets, non-current | (46.60) | |||||
| Adjustments for other financial assets, current | 3,771.30 | |||||
| Adjustments for other bank balances | 0.00 | |||||
| Adjustments for increase (decrease) in trade payables, current | (264.70) | |||||
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |||||
| Adjustments for increase (decrease) in other current liabilities | (6,438.00) | |||||
| Adjustments for increase (decrease) in other non-current liabilities | 0.00 | |||||
| Adjustments for depreciation and amortisation expense | 4,388.10 | |||||
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0.00 | |||||
| Adjustments for provisions, current | 411.10 | |||||
| Adjustments for provisions, non-current | 0.00 | |||||
| Adjustments for other financial liabilities, current | (1,241.30) | |||||
| Adjustments for other financial liabilities, non-current | (42.20) | |||||
| Adjustments for unrealised foreign exchange losses gains | 91.80 | |||||
| Adjustments for dividend income | 0.00 | |||||
| Adjustments for interest income | 584.30 | |||||
| Adjustments for share-based payments | 1,187.70 | |||||
| Adjustments for fair value losses (gains) | (609.90) | |||||
| Adjustments for undistributed profits of associates | 0.00 | |||||
| Other adjustments for which cash effects are investing or financing cash flow | (25.40) | |||||
| Other adjustments to reconcile profit (loss) | 448.40 | |||||
| Other adjustments for non-cash items | (35.30) | |||||
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Total adjustments for reconcile profit (loss) | (258.80) | |||||
| Net cash flows from (used in) operations | 12,651.70 | |||||
| Dividends received | 0.00 | |||||
| Interest paid | 0.00 | |||||
| Interest received | 0.00 | |||||
| Income taxes paid (refund) | 3,384.70 | |||||
| Other inflows (outflows) of cash | (514.30) | |||||
| Net cash flows from (used in) operating activities | 8,752.70 | |||||
| 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 | 2,852.60 | |||||
| Proceeds from sales of investment property | 36.30 | |||||
| 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 | 257.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | (1,641.80) | |||||
| Net cash flows from (used in) investing activities | (4,201.10) | |||||
| 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 | 540.00 | |||||
| Proceeds from issuing debentures notes bonds etc | 0.00 | |||||
| Proceeds from borrowings | 0.00 | |||||
| Repayments of borrowings | 3,075.20 | |||||
| Payments of lease liabilities | 480.60 | |||||
| Dividends paid | 4,485.60 | |||||
| Interest paid | 827.60 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) financing activities | (8,329.00) | |||||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | (3,777.40) | |||||
| Effect of exchange rate changes on cash and cash equivalents | ||||||
| Effect of exchange rate changes on cash and cash equivalents | 349.30 | |||||
| Net increase (decrease) in cash and cash equivalents | (3,428.10) | |||||
| Cash and cash equivalents cash flow statement at beginning of period | 39,431.50 | |||||
| Cash and cash equivalents cash flow statement at end of period | 36,003.40 | |||||