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-Apr-2024
Date of end of financial year 31-Mar-2025
Date of board meeting when results were approved 13-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 02-May-2025
Description of presentation currency INR (in Actuals)
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 13-May-2025   11:41:00
End date and time of board meeting 13-May-2025   13:14:00
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 2025-01-25
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
Not Applicable



Financial Results Ind-AS
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-Jan-2025 01-Apr-2024
B Date of end of reporting period 31-Mar-2025 31-Mar-2025
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Standalone Standalone
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Income
Revenue from operations 284990000 1259520000
Other income 353770000 932130000
Total income 638760000 2191650000
2 Expenses
(a) Cost of materials consumed 0 0
(b) Purchases of stock-in-trade 1990000 3650000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -20000 80000
(d) Employee benefit expense 182330000 760670000
(e) Finance costs 1910000 7620000
(f) Depreciation, depletion and amortisation expense 48970000 176660000
(f) Other Expenses
1 Professional & technical outsourcing expenses 83550000 322620000
2 Other expenses 125340000 537020000
Total other expenses 208890000 859640000
Total expenses 444070000 1808320000
3 Total profit before exceptional items and tax 194690000 383330000
4 Exceptional items -2500000 -2500000
5 Total profit before tax 192190000 380830000
6 Tax expense
7 Current tax 1340000 4970000
8 Deferred tax 0 0
9 Total tax expenses 1340000 4970000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0 0
11 Net Profit Loss for the period from continuing operations 190850000 375860000
12 Profit (loss) from discontinued operations before tax -760000 -14970000
13 Tax expense of discontinued operations 0 0
14 Net profit (loss) from discontinued operation after tax -760000 -14970000
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0 0
16 Total profit (loss) for period 190090000 360890000
17 Other comprehensive income net of taxes -4130000 650000
18 Total Comprehensive Income for the period 185960000 361540000
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 271190000 271190000
Face value of equity share capital 2 2
27 Details of debt securities
22 Reserves excluding revaluation reserve 10357740000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 1.41 2.78
Diluted earnings (loss) per share from continuing operations 1.39 2.74
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations -0.01 -0.11
Diluted earnings (loss) per share from discontinued operations -0.01 -0.11
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 1.4 2.67
Diluted earnings (loss) per share from continuing and discontinued operations 1.38 2.63
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results The notes on financial statements are as per the Annual Audited Financial Statements submitted to the stock exchanges for the financial year ended March 31, 2025.



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities
Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2024
Date of end of reporting period 31-Mar-2025
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Standalone
Assets
1 Non-current assets
Property, plant and equipment 1399180000
Capital work-in-progress 0
Investment property 0
Goodwill 0
Other intangible assets 273950000
Intangible assets under development 318410000
Biological assets other than bearer plants 0
Investments accounted for using equity method 0
Non-current financial assets
Non-current investments 1843830000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 14950000
Total non-current financial assets 1858780000
Deferred tax assets (net) 120950000
Other non-current assets 319930000
Total non-current assets 4291200000
2 Current assets
Inventories 20000
Current financial asset
Current investments 6339220000
Trade receivables, current 182240000
Cash and cash equivalents 11520000
Bank balance other than cash and cash equivalents 59770000
Loans, current 0
Other current financial assets 339560000
Total current financial assets 6932310000
Current tax assets (net) 0
Other current assets 63100000
Total current assets 6995430000
3 Non-current assets classified as held for sale 560000
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 11287190000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 271190000
Other equity 10358000000
Total equity attributable to owners of parent 10629190000
Non controlling interest
Total equity 10629190000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 3440000
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0
Total Trade payable 0
Other non-current financial liabilities 59810000
Total non-current financial liabilities 63250000
Provisions, non-current 680000
Deferred tax liabilities (net) 0
Deferred government grants, Non-current 0
Other non-current liabilities 9800000
Total non-current liabilities 73730000
Current liabilities
Current financial liabilities
Borrowings, current 3140000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 11520000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 241980000
Total Trade payable 253500000
Other current financial liabilities 141560000
Total current financial liabilities 398200000
Other current liabilities 77490000
Provisions, current 108580000
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 584270000
3 Liabilities directly associated with assets in disposal group classified as held for sale 0
4 Regulatory deferral account credit balances and related deferred tax liability 0
Total liabilities 658000000
Total equity and liabilites 11287190000
Disclosure of notes on assets and liabilities Textual Information(1)



Text Block
Textual Information(1) 1. Other Intangible Assets include the total of intangible assets of Rs. 236.35 and Right-of-use assets of Rs. 37.60. n n2. Other equity includes other equity of Rs. 10,357.74 and Share application money pending allotment of Rs. 0.26. n n3. Other non-current financial assets include the total of income tax assets (Net) of Rs. 319.25 and Other non-current assets of Rs. 0.68. n n4. Other Current Financial Liabilities include Lease Liabilities of Rs. 9.54 and Other financial liabilities of Rs. 132.02. n n5. Trade Payable Current include (a) Total outstanding dues of micro enterprises and small enterprises of Rs. 11.52 and (b) Total outstanding dues of Creditors other than Micro enterprises and small enterprises of Rs. 241.98. n n6. Other non-current financial Liabilities include Lease Liabilities of Rs. 33.02 and Other financial liabilities of Rs. 26.79. n



Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
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-Jan-2025 01-Apr-2024
Date of end of reporting period 31-Mar-2025 31-Mar-2025
Whether accounts 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
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-Jan-2025 01-Apr-2024
B Date of end of reporting period 31-Mar-2025 31-Mar-2025
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 Other Comprehensive Income (Net of Tax) that will not be reclassified to profit or loss -4130000 650000
Total Amount of items that will not be reclassified to profit and loss -4130000 650000
2 Income tax relating to items that will not be reclassified to profit or loss 0 0
3 Amount of items that will be reclassified to profit and loss
1 Other Comprehensive Income (Net of Tax) that will be reclassified to profit or loss 0 0
Total Amount of items that will be reclassified to profit and loss 0 0
4 Income tax relating to items that will be reclassified to profit or loss 0 0
5 Total Other comprehensive income -4130000 650000



Cash flow statement, indirect
Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 2024-04-01
B Date of end of reporting period 2025-03-31
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Standalone
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 380830000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 7620000
Adjustments for decrease (increase) in inventories 80000
Adjustments for decrease (increase) in trade receivables, current 39070000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 13460000
Adjustments for decrease (increase) in other non-current assets -350000
Adjustments for other financial assets, non-current -5000000
Adjustments for other financial assets, current 23480000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 10980000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -37970000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 176670000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 16610000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current -28690000
Adjustments for other financial liabilities, non-current 3260000
Adjustments for unrealised foreign exchange losses gains 240000
Adjustments for dividend income 102810000
Adjustments for interest income 36980000
Adjustments for share-based payments 27650000
Adjustments for fair value losses (gains) -509440000
Adjustments for undistributed profits of associates 0
Other adjustments for which cash effects are investing or financing cash flow -2510000
Other adjustments to reconcile profit (loss) -80000
Other adjustments for non-cash items -3170000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -407880000
Net cash flows from (used in) operations -27050000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) -198160000
Other inflows (outflows) of cash -1500000
Net cash flows from (used in) operating activities 169610000
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0
Cash flows used in obtaining control of subsidiaries or other businesses 0
Other cash receipts from sales of equity or debt instruments of other entities 0
Other cash payments to acquire equity or debt instruments of other entities 0
Other cash receipts from sales of interests in joint ventures 0
Other cash payments to acquire interests in joint ventures 0
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0
Proceeds from sales of property, plant and equipment 5110000
Purchase of property, plant and equipment 369780000
Proceeds from sales of investment property 0
Purchase of investment property 0
Proceeds from sales of intangible assets 0
Purchase of intangible assets 0
Proceeds from sales of intangible assets under development 0
Purchase of intangible assets under development 0
Proceeds from sales of goodwill 0
Purchase of goodwill 0
Proceeds from biological assets other than bearer plants 0
Purchase of biological assets other than bearer plants 0
Proceeds from government grants 0
Proceeds from sales of other long-term assets 0
Purchase of other long-term assets 0
Cash advances and loans made to other parties 0
Cash receipts from repayment of advances and loans made to other parties 0
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0
Dividends received 102810000
Interest received 50980000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 120070000
Net cash flows from (used in) investing activities -90810000
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0
Payments from changes in ownership interests in subsidiaries 0
Proceeds from issuing shares 0
Proceeds from issuing other equity instruments 0
Payments to acquire or redeem entity's shares 0
Payments of other equity instruments 0
Proceeds from exercise of stock options 24540000
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 0
Repayments of borrowings 0
Payments of lease liabilities 12860000
Dividends paid 101310000
Interest paid 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash 260000
Net cash flows from (used in) financing activities -89370000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -10570000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0
Net increase (decrease) in cash and cash equivalents -10570000
Cash and cash equivalents cash flow statement at beginning of period 22090000
Cash and cash equivalents cash flow statement at end of period 11520000







Details of Impact of Audit Qualification
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-Jul-2027


Financial details
Sr. Particulars Audited Figures (as reported before adjusting for qualifications) Adjusted Figures (audited figures after adjusting for qualifications)
1 Turnover / Total income
2 Total Expenditure
3 Net Profit/(Loss)
4 Earnings Per Share
5 Total Assets
6 Total Liabilities
7 Net Worth




Signatories detail
Name of CEO / Managing director
Name of CFO
Name of audit committee chairman
Name of statutory auditor
Name of other signatory, if any, with designation
Place
Date



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 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 Subsidiary Any other transaction Recovery from subsidiaries for Corporate and Management Support Services 50000000 Not Applicable 14090000 0 0
2 NIIT Limited NIIT Institute Of Finance Banking And Insurance Training Limited Subsidiary Any other transaction Royalty paid 15000000 Not Applicable 1300000 0 0
3 NIIT Limited NIIT Institute Of Finance Banking And Insurance Training Limited Subsidiary Any other transaction Recovery of share based payments from 8000000 Not Applicable 3700000 0 0
4 NIIT Limited NIIT Institute Of Finance Banking And Insurance Training Limited Subsidiary Any other transaction Recovery of Expenses from 2000000 Not Applicable 150000 0 0
5 NIIT Limited NIIT Institute Of Finance Banking And Insurance Training Limited Subsidiary Purchase of goods or services 20000000 Not Applicable 7740000 0 0
6 NIIT Limited NIIT Institute Of Finance Banking And Insurance Training Limited Subsidiary Sale of goods or services 480000000 Not Applicable 34500000 0 0
7 NIIT Limited NIIT China (Shanghai) Limited, Shanghai Stepdown Subsidiary Sale of goods or services 0 Not Applicable 15250000 0 0
8 NIIT Limited NIIT China (Shanghai) Limited, Shanghai Stepdown Subsidiary Any other transaction Recovery of Expenses from 0 Not Applicable 180000 0 0
9 NIIT Limited NIIT China (Shanghai) Limited, Shanghai Stepdown Subsidiary Any other transaction Other income 0 Not Applicable 3040000 0 0
10 NIIT Limited NIIT China (Shanghai) Limited, Shanghai Stepdown Subsidiary Any other transaction Recovery of share based payments from 0 Not Applicable 1800000 0 0
11 NIIT Limited NIIT China (Shanghai) Limited, Shanghai Stepdown Subsidiary Any other transaction Recovery from subsidiaries for Corporate and Management Support Services 0 Not Applicable 14920000 0 0
12 NIIT Limited RPS Consulting Private Limited Wholly Owned Subsidiary Any other transaction Recovery of Expenses from 0 Not Applicable 3370000 0 0
13 NIIT Limited RPS Consulting Private Limited Wholly Owned Subsidiary Any other transaction Recovery from subsidiaries for Corporate and Management Support Services 0 Not Applicable 12890000 0 0
14 NIIT Limited RPS Consulting Private Limited Wholly Owned Subsidiary Purchase of goods or services 0 Not Applicable 6860000 0 0
15 NIIT Limited RPS Consulting Private Limited Wholly Owned Subsidiary Sale of goods or services 0 Not Applicable 2550000 0 0
16 NIIT Limited RPS Consulting Private Limited Wholly Owned Subsidiary Dividend received 0 Not Applicable 60000000 0 0
17 NIIT Limited NIIT GC Limited , Mauritius Wholly Owned Subsidiary Dividend received 0 Not Applicable 42810000 0 0
18 NIIT Limited NIIT Learning Systems Limited (Formerly known as Mindchampion Learning Systems Limited) Entities in which KMP of the NLSL and NIIT Limited are same Any other transaction Recovery of Premises Costs / Rent 20000000 Not Applicable 9120000 0 0
19 NIIT Limited NIIT Learning Systems Limited (Formerly known as Mindchampion Learning Systems Limited) Entities in which KMP of the NLSL and NIIT Limited are same Any other transaction ESOP expenses Payable 12000000 Not Applicable 2080000 0 0
20 NIIT Limited NIIT Learning Systems Limited (Formerly known as Mindchampion Learning Systems Limited) Entities in which KMP of the NLSL and NIIT Limited are same Any other transaction Recovery of share based payments from 30000000 Not Applicable 8070000 0 0
21 NIIT Limited NIIT Learning Systems Limited (Formerly known as Mindchampion Learning Systems Limited) Entities in which KMP of the NLSL and NIIT Limited are same Any other transaction Rental income 66000000 Not Applicable 32830000 0 0
22 NIIT Limited NIIT Learning Systems Limited (Formerly known as Mindchampion Learning Systems Limited) Entities in which KMP of the NLSL and NIIT Limited are same Any other transaction Recovery of Expenses from 20000000 Not Applicable 1130000 0 0
23 NIIT Limited NIIT Learning Systems Limited (Formerly known as Mindchampion Learning Systems Limited) Entities in which KMP of the NLSL and NIIT Limited are same Any other transaction Corporate and management support services 90000000 Not Applicable 41980000 0 0
24 NIIT Limited NIIT Learning Systems Limited (Formerly known as Mindchampion Learning Systems Limited) Entities in which KMP of the NLSL and NIIT Limited are same Any other transaction Recovery of expenses by 5000000 Not Applicable 3650000 0 0
25 NIIT Limited NIIT Learning Systems Limited (Formerly known as Mindchampion Learning Systems Limited) Entities in which KMP of the NLSL and NIIT Limited are same Any other transaction Corporate and management support services payables 20000000 Not Applicable 7790000 0 0
26 NIIT Limited NIIT Learning Systems Limited (Formerly known as Mindchampion Learning Systems Limited) Entities in which KMP of the NLSL and NIIT Limited are same Purchase of goods or services 23000000 Not Applicable 10480000 0 0
27 NIIT Limited NIIT Learning Systems Limited (Formerly known as Mindchampion Learning Systems Limited) Entities in which KMP of the NLSL and NIIT Limited are same Sale of goods or services 5000000 Not Applicable 1560000 0 0
28 NIIT Limited NIIT West Africa Ltd Entities in which KMP of the NLSL and NIIT Limited are same Purchase of goods or services 2000000 Not Applicable 290000 0 0
29 NIIT Limited NIIT (USA) Inc, USA Entities in which KMP of the NLSL and NIIT Limited are same Purchase of goods or services 990000 Not Applicable 0 0 0
30 NIIT Limited NIIT (USA) Inc, USA Entities in which KMP of the NLSL and NIIT Limited are same Any other transaction Recovery of expenses by 4010000 Not Applicable 30000 0 0
31 NIIT Limited Naya Bazaar Novelties Private Limited Parties in which the Key Management Personnel of the Company are deemed to be interested Purchase of goods or services 340000 Not Applicable 170000 0 0
32 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 3000000 Not Applicable 990000 0 0
33 NIIT Limited NIIT UNIVERSITY Parties in which the Key Management Personnel of the Company are deemed to be interested Purchase of goods or services 1740000 Not Applicable 1740000 0 0
34 NIIT Limited NIIT UNIVERSITY Parties in which the Key Management Personnel of the Company are deemed to be interested Sale of goods or services 1860000 Not Applicable 1860000 0 0
35 NIIT Limited Niit Foundation Parties in which the Key Management Personnel of the Company are deemed to be interested Sale of fixed assets 30000 Not Applicable 30000 0 0
36 NIIT China (Shanghai) Limited, Shanghai NIIT (USA) Inc, USA Entities in which KMP of the NLSL and NIIT Limited are same Any other transaction Recovery of expenses by 20000000 Not Applicable 6940000 0 0
37 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 60000000 Not Applicable 26920000 0 0
38 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 Not Applicable 3220000 0 0
39 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 Not Applicable 3160000 0 0
40 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 30000000 Not Applicable 9820000 0 0
41 NIIT China (Shanghai) Limited, Shanghai NIIT Limited, U.K. Entities in which KMP of the NLSL and NIIT Limited are same Purchase of goods or services 0 Not Applicable 30000 0 0
42 RPS Consulting Private Limited Stackroute Learning, Inc Entities in which KMP of the NLSL and NIIT Limited are same Sale of goods or services 20000000 Not Applicable 16950000 0 0
43 RPS Consulting Private Limited NIIT Learning Systems Limited (Formerly known as Mindchampion Learning Systems Limited) Entities in which KMP of the NLSL and NIIT Limited are same Sale of goods or services 235000000 Not Applicable 99930000 0 0
44 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 280000000 Not Applicable 134880000 0 0
45 RPS Consulting Private Limited NIIT China (Shanghai) Limited, Shanghai Wholly Owned Fellow Subsidiary Sale of goods or services 0 Not Applicable 3400000 0 0
46 NIIT China (Shanghai) Limited, Shanghai NIIT (Ireland) Limited Entities in which KMP of the NLSL and NIIT Limited are same Purchase of goods or services 0 Not Applicable 110000 0 0
47 NIIT China (Shanghai) Limited, Shanghai NIIT (Guizhou) Education Technology Co., Ltd Wholly Owned Subsidiary of Stepdown Subdiary Purchase of goods or services 0 Not Applicable 22610000 0 0
48 NIIT China (Shanghai) Limited, Shanghai NIIT GC Limited , Mauritius Wholly Owned Subsidiary with its wholly owned Subdiary Dividend paid 0 Not Applicable 60010000 0 0
49 NIIT China (Shanghai) Limited, Shanghai NIIT (Guizhou) Education Technology Co., Ltd Wholly Owned Subsidiary of Stepdown Subdiary Sale of goods or services 0 Not Applicable 4110000 0 0
50 NIIT Limited Sanjiv Kumar Chaudhary Independent Director Any other transaction Sitting fees 0 Not Applicable 600000 0 0
51 NIIT Limited Sonu Halan Bhasin Independent Director Any other transaction Sitting fees 0 Not Applicable 640000 0 0
52 NIIT Limited Arpita B. Malhotra Company Secretary Remuneration 0 Not Applicable 1020000 0 0
53 NIIT Limited Arpita B. Malhotra Company Secretary Any other transaction Share based payments 0 Not Applicable 440000 0 0
54 NIIT Limited Sanjeev Bansal Chief Financial Officer Remuneration 0 Not Applicable 4920000 0 0
55 NIIT Limited Sanjeev Bansal Chief Financial Officer Any other transaction Share based payments 0 Not Applicable 2690000 0 0
56 NIIT Limited Sanjeev Bansal Chief Financial Officer Any other transaction ESOP Perquisite 0 Not Applicable 2650000 0 0
57 NIIT Limited Vijay K Thadani Vice-Chairman & Managing Director Remuneration 11140000 Not Applicable 4650000 0 0
58 NIIT Limited P Rajendran Joint Managing Director Remuneration 0 Not Applicable 9110000 0 0
59 NIIT Limited Rajendra S Pawar Executive Chairman Remuneration 7000000 Not Applicable 2650000 0 0
60 NIIT Limited Avani Vishal Davda Independent Director Any other transaction Sitting fees 0 Not Applicable 620000 0 0
61 NIIT Limited Udai Singh Pawar Non Executive Director Any other transaction Sitting fees 800000 Not Applicable 320000 0 0
62 NIIT Limited Ravindra Babu Garikipati Independent Director Any other transaction Sitting fees 0 Not Applicable 160000 0 0
63 NIIT Limited Sapnesh Kumar Lalla Non Executive Director Any other transaction Sitting fees 0 Not Applicable 280000 0 0
64 NIIT Limited Pankaj Jathar Chief Executive Officer-w.e.f. July 01, 2024 Remuneration 0 Not Applicable 17260000 0 0
65 NIIT Limited Pankaj Jathar Chief Executive Officer-w.e.f. July 01, 2024 Any other transaction Share based payments 0 Not Applicable 6220000 0 0
66 NIIT Limited Sanjiv Kumar Chaudhary Independent Director Any other transaction Commission 0 Not Applicable 1200000 0 0
67 NIIT Limited Sonu Halan Bhasin Independent Director Any other transaction Commission 0 Not Applicable 1200000 0 0
68 NIIT Limited Avani Vishal Davda Independent Director Any other transaction Commission 0 Not Applicable 1200000 0 0
69 NIIT Limited Udai Singh Pawar Non Executive Director Any other transaction Commission 2400000 Not Applicable 1200000 0 0
70 NIIT Limited Ravindra Babu Garikipati Independent Director Any other transaction Commission 0 Not Applicable 1200000 0 0
71 NIIT Limited Sapnesh Kumar Lalla Non Executive Director Any other transaction Commission 0 Not Applicable 1200000 0 0
72 NIIT Limited Srikanth Velamakanni Independent Director Any other transaction Commission 0 Not Applicable 1200000 0 0
73 NIIT Limited Srikanth Velamakanni Independent Director Any other transaction Sitting fees 0 Not Applicable 280000 0 0
74 NIIT Institute Of Finance Banking And Insurance Training Limited Porkodi Palani Key management personnel of subsidiary Remuneration 0 Not Applicable 1930000 0 0
75 NIIT Institute Of Finance Banking And Insurance Training Limited Porkodi Palani Key management personnel of subsidiary Any other transaction ESOP Perquisite 0 Not Applicable 470000 0 0
76 NIIT Institute Of Finance Banking And Insurance Training Limited Porkodi Palani Key management personnel of subsidiary Any other transaction Share based payments 0 Not Applicable 890000 0 0
77 NIIT Institute Of Finance Banking And Insurance Training Limited Ravinder Singh Key management personnel of subsidiary Any other transaction Sitting fees 0 Not Applicable 180000 0 0
78 NIIT Institute Of Finance Banking And Insurance Training Limited Anand Sudarshan Key management personnel of subsidiary Any other transaction Sitting fees 0 Not Applicable 180000 0 0
79 NIIT China (Shanghai) Limited, Shanghai Kamal Nain Dhuper Key management personnel of subsidiary Remuneration 0 Not Applicable 10880000 0 0
80 NIIT China (Shanghai) Limited, Shanghai Kamal Nain Dhuper Key management personnel of subsidiary Any other transaction Share based payments 0 Not Applicable 1800000 0 0
81 RPS Consulting Private Limited Prasad Balakrishnan Key management personnel of subsidiary Remuneration 0 Not Applicable 10460000 0 0
82 RPS Consulting Private Limited Anand Sudarshan Key management personnel of subsidiary Any other transaction Sitting fees 0 Not Applicable 20000 0 0
83 RPS Consulting Private Limited Ravindra Babu Garikipati Key management personnel of subsidiary Any other transaction Sitting fees 0 Not Applicable 100000 0 0
84 NIIT China (Shanghai) Limited, Shanghai Guizhou NIIT information technology consulting Co., LTD Wholly Owned Subsidiary of Stepdown Subdiary Any other transaction Trade payables and other financial liabilities 0 Not Applicable 0 -43750000 -43150000
85 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 0 Not Applicable 0 -58050000 -66850000
86 NIIT China (Shanghai) Limited, Shanghai NIIT (Guizhou) Education Technology Co., Ltd Wholly Owned Subsidiary of Stepdown Subdiary Any other transaction Trade receivables, contract assets and other financial assets 0 Not Applicable 0 0 4270000
87 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 0 Not Applicable 0 -1370000 -1460000
88 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 0 Not Applicable 0 220000 2500000
89 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 0 Not Applicable 0 -9090000 -4130000
90 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 0 Not Applicable 0 10110000 8510000
91 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 payables and other financial liabilities 0 Not Applicable 0 60000 0
92 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 0 Not Applicable 0 10000 2310000
93 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 0 Not Applicable 0 -1990000 -1890000
94 NIIT 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 0 Not Applicable 0 -2280000 0
95 NIIT Limited NIIT China (Shanghai) Limited, Shanghai Stepdown Subsidiary Any other transaction Trade receivables, contract assets and other financial assets 0 Not Applicable 0 14070000 24870000
96 NIIT Limited NIIT Institute Of Finance Banking And Insurance Training Limited Subsidiary Any other transaction Trade payables and other financial liabilities 0 Not Applicable 0 -1570000 -9730000
97 NIIT Limited NIIT Institute Of Finance Banking And Insurance Training Limited Subsidiary Any other transaction Trade receivables, contract assets and other financial assets 0 Not Applicable 0 99970000 18040000
98 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 0 Not Applicable 0 -7850000 -13060000
99 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 0 Not Applicable 0 56950000 56610000
100 NIIT Limited NIIT Learning Systems Limited Entities in which KMP of the NLSL and NIIT Limited are same Any other transaction Security deposits received 0 Not Applicable 0 -32830000 -32830000
101 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 0 Not Applicable 0 -170000 -230000
102 NIIT Limited RPS Consulting Private Limited Wholly Owned Subsidiary Any other transaction Trade payables and other financial liabilities 0 Not Applicable 0 -650000 -2570000
103 NIIT Limited RPS Consulting Private Limited Wholly Owned Subsidiary Any other transaction Trade receivables, contract assets and other financial assets 0 Not Applicable 0 11890000 9940000
104 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 0 Not Applicable 0 3390000 3950000
105 RPS Consulting Private Limited NIIT China (Shanghai) Limited, Shanghai Wholly Owned Fellow Subsidiary Any other transaction Trade receivables, contract assets and other financial assets 0 Not Applicable 0 0 630000
106 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 0 Not Applicable 0 6680000 72930000
107 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 0 Not Applicable 0 0 6810000
108 NIIT Limited Naya Bazaar Novelties Private Limited 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 Not Applicable 0 -10000 -20000
109 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 0 Not Applicable 0 0 -1740000
110 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 0 Not Applicable 0 610000 2440000
111 NIIT Limited NIIT Network Services Limited 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 Not Applicable 0 -30000 0
112 NIIT Limited Arpita B. Malhotra Company Secretary Any other transaction Other payables 0 Not Applicable 0 -230000 -190000
113 NIIT Limited P Rajendran Joint Managing Director Any other transaction Other payables 0 Not Applicable 0 0 0
114 NIIT Limited Sanjeev Bansal Chief Financial Officer Any other transaction Other payables 0 Not Applicable 0 -1220000 -1210000
115 NIIT Limited Sanjiv Kumar Chaudhary Independent Director Any other transaction Other payables 0 Not Applicable 0 -380000 -2380000
116 NIIT Limited Sonu Halan Bhasin Independent Director Any other transaction Other payables 0 Not Applicable 0 -290000 -2300000
117 NIIT Limited Avani Vishal Davda Independent Director Any other transaction Other payables 0 Not Applicable 0 -1800000 -2300000
118 NIIT Limited Udai Singh Pawar Non Executive Director Any other transaction Other payables 0 Not Applicable 0 -1260000 -2230000
119 NIIT Limited Ravindra Babu Garikipati Independent Director Any other transaction Other payables 0 Not Applicable 0 -1800000 -2160000
120 NIIT Limited Srikanth Velamakanni Independent Director Any other transaction Other payables 0 Not Applicable 0 -1530000 -2230000
121 NIIT Limited Sapnesh Kumar Lalla Non-Executive Director Any other transaction Other payables 0 Not Applicable 0 -1570000 -2270000
122 NIIT Limited Pankaj Jathar Chief Executive Officer-w.e.f. July 01, 2024 Any other transaction Other receivables 0 Not Applicable 0 170000 840000
123 NIIT Limited Pankaj Jathar Chief Executive Officer-w.e.f. July 01, 2024 Any other transaction Other payables 0 Not Applicable 0 0 -1200000
124 NIIT Institute Of Finance Banking And Insurance Training Limited Porkodi Palani Key management personnel of subsidiary Any other transaction Other payables 0 Not Applicable 0 0 -10000
125 RPS Consulting Private Limited Ravindra Babu Garikipati Key management personnel of subsidiary Any other transaction Other payables 0 Not Applicable 0 0 -40000
126 NIIT China (Shanghai) Limited, Shanghai NIIT Limited, U.K. Entities in which KMP of the NLSL and NIIT Limited are same Any other transaction Other Current Assets 0 Not Applicable 0 -330000 0
Total value of transaction during the reporting period 830860000





Format for Disclosing Outstanding Default on Loans and Debt Securities
Sr. No. Particulars Amount Remarks
1. Loans / revolving facilities like cash credit from banks / financial institutions
A Total amount outstanding as on date
B Of the total amount outstanding, amount of default as on date
2. Unlisted debt securities i.e. NCDs and NCRPS
A Total amount outstanding as on date
B Of the total amount outstanding, amount of default as on date
3. Total financial indebtedness of the listed entity including short-term and long-term debt