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	Consolidated
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

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	Consolidated	Consolidated
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	862850000	3575830000
	Other income	244720000	801030000
	Total income	1107570000	4376860000
2	Expenses
(a)	Cost of materials consumed	0	0
(b)	Purchases of stock-in-trade	38630000	179770000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	4770000	0
(d)	Employee benefit expense	329630000	1348450000
(e)	Finance costs	2100000	9310000
(f)	Depreciation, depletion and amortisation expense	59280000	232420000
(f)	Other Expenses
1	Professional & technical outsourcing expenses	299470000	1126530000
2	Other Expenses	205340000	888740000
	Total other expenses	504810000	2015270000
	Total expenses	939220000	3785220000
3	Total profit before exceptional items and tax	168350000	591640000
4	Exceptional items	-2500000	-2500000
5	Total profit before tax	165850000	589140000
6	Tax expense
7	Current tax	29780000	97170000
8	Deferred tax	-1660000	-3160000
9	Total tax expenses	28120000	94010000
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	137730000	495130000
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	136970000	480160000
17	Other comprehensive income net of taxes	-1910000	7000000
18	Total Comprehensive Income for the period	135060000	487160000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	129480000	468250000
	Total profit or loss, attributable to non-controlling interests	5580000	5580000
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		10517530000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0.98	3.52
	Diluted earnings (loss) per share from continuing operations	0.97	3.47
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	0.97	3.41
	Diluted earnings (loss) per share from continuing and discontinued operations	0.96	3.36
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
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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	1415400000
	Capital work-in-progress
	Investment property
	Goodwill	835230000
	Other intangible assets	332660000
	Intangible assets under development	319930000
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	15000000
	Trade receivables, non-current
	Loans, non-current	0
	Other non-current financial assets	22020000
	Total non-current financial assets	37020000
	Deferred tax assets (net)	159780000
	Other non-current assets	373860000
	Total non-current assets	3473880000
2	Current assets
	Inventories	10550000
	Current financial asset
	Current investments	6763900000
	Trade receivables, current	503490000
	Cash and cash equivalents	318920000
	Bank balance other than cash and cash equivalents	247670000
	Loans, current	0
	Other current financial assets	564880000
	Total current financial assets	8398860000
	Current tax assets (net)
	Other current assets	154800000
	Total current assets	8564210000
3	Non-current assets classified as held for sale	560000
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	12038650000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	271190000
	Other equity	10517790000
	Total equity attributable to owners of parent	10788980000
	Non controlling interest	71760000
	Total equity	10860740000
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	69270000
	Total non-current financial liabilities	72710000
	Provisions, non-current	680000
	Deferred tax liabilities (net)	960000
	Deferred government grants, Non-current
	Other non-current liabilities	9800000
	Total non-current liabilities	84150000
	Current liabilities
	Current financial liabilities
	Borrowings, current	3140000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	23040000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	455460000
	Total Trade payable	478500000
	Other current financial liabilities	224030000
	Total current financial liabilities	705670000
	Other current liabilities	221660000
	Provisions, current	157200000
	Current tax liabilities (Net)	9230000
	Deferred government grants, Current
	Total current liabilities	1093760000
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	1177910000
	Total equity and liabilites	12038650000
	Disclosure of notes on assets and liabilities	Textual Information(1)

Text Block

Textual Information(1)

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. n n1. Other Intangible Assets include the total of Other intangible assets of Rs. 283.03 and Right-of-use assets of Rs. 49.63. n n2. Other non-current financial assets include the total of income tax assets (Net) of Rs. 373.18 and Other non-current assets of Rs. 0.68. n n3. Other Non-Current Financial Liabilities include Lease Liabilities of Rs. 42.48 and Other financial liabilities of Rs. 26.79. n n4. Trade Payable Current include (a) Total outstanding dues of micro enterprises and small enterprises of Rs. 23.04 and (b) Total outstanding dues of Creditors other than Micro enterprises and small enterprises of Rs. 455.46. n n5. Other Current Financial Liabilities include Lease Liabilities of Rs. 15.25 and Other financial liabilities of Rs. 208.78

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		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

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	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	-4470000	260000
	Total Amount of items that will not be reclassified to profit and loss	-4470000	260000
2	Income tax relating to items that will not be reclassified to profit or loss	-90000	-100000
3	Amount of items that will be reclassified to profit and loss
1	Exchange differences on translation of foreign operations	2470000	6640000
	Total Amount of items that will be reclassified to profit and loss	2470000	6640000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	-1910000	7000000

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			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			589140000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			9310000
	Adjustments for decrease (increase) in inventories			-110000
	Adjustments for decrease (increase) in trade receivables, current			-121550000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			76770000
	Adjustments for decrease (increase) in other non-current assets			-350000
	Adjustments for other financial assets, non-current			-4230000
	Adjustments for other financial assets, current			-7760000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			68650000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-99370000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			232430000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			22540000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			-14250000
	Adjustments for other financial liabilities, non-current			3260000
	Adjustments for unrealised foreign exchange losses gains			280000
	Adjustments for dividend income			200000
	Adjustments for interest income			64050000
	Adjustments for share-based payments			36170000
	Adjustments for fair value losses (gains)			-534620000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-2620000
	Other adjustments to reconcile profit (loss)			-2970000
	Other adjustments for non-cash items			-330000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-403000000
	Net cash flows from (used in) operations			186140000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			-108360000
	Other inflows (outflows) of cash			-1500000
	Net cash flows from (used in) operating activities			293000000
	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			5560000
	Purchase of property, plant and equipment			389680000
	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			200000
	Interest received			76530000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			39280000
	Net cash flows from (used in) investing activities	-268110000
	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			23920000
	Dividends paid			101310000
	Interest paid			10000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			260000
	Net cash flows from (used in) financing activities			-100440000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-75550000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			5980000
	Net increase (decrease) in cash and cash equivalents			-69570000
	Cash and cash equivalents cash flow statement at beginning of period			388490000
	Cash and cash equivalents cash flow statement at end of period			318920000