Integrated Filing — IndAS

General information about company
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-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	14-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	14-May-2025   13:38:00
End date and time of board meeting	14-May-2025   15:03:00
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	2025-01-23
Indicate Company website link for updated RPT policy of the Company	www.niitmts.com
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter?	No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?	No
Not Applicable

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	1299580000	4834820000
	Other income	208460000	1122880000
	Total income	1508040000	5957700000
2	Expenses
(a)	Cost of materials consumed	0	0
(b)	Purchases of stock-in-trade	4200000	12810000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-50000	-10000
(d)	Employee benefit expense	528190000	2137250000
(e)	Finance costs	7010000	33120000
(f)	Depreciation, depletion and amortisation expense	85930000	300650000
(f)	Other Expenses
1	Professional & technical outsourcing expenses	431640000	1295180000
2	Other expenses	158700000	630860000
	Total other expenses	590340000	1926040000
	Total expenses	1215620000	4409860000
3	Total profit before exceptional items and tax	292420000	1547840000
4	Exceptional items	0	0
5	Total profit before tax	292420000	1547840000
6	Tax expense
7	Current tax	15860000	213820000
8	Deferred tax	50320000	46720000
9	Total tax expenses	66180000	260540000
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	226240000	1287300000
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	226240000	1287300000
17	Other comprehensive income net of taxes	5310000	-10870000
18	Total Comprehensive Income for the period	231550000	1276430000
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	272250000	272250000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		6737770000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	1.66	9.48
	Diluted earnings (loss) per share from continuing operations	1.6	9.14
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	1.66	9.48
	Diluted earnings (loss) per share from continuing and discontinued operations	1.6	9.14
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	248950000
	Capital work-in-progress	0
	Investment property	0
	Goodwill	0
	Other intangible assets	836200000
	Intangible assets under development	103550000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	979200000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	73030000
	Total non-current financial assets	1052230000
	Deferred tax assets (net)	77780000
	Other non-current assets	1280000
	Total non-current assets	2319990000
2	Current assets
	Inventories	810000
	Current financial asset
	Current investments	3741690000
	Trade receivables, current	1093900000
	Cash and cash equivalents	4390000
	Bank balance other than cash and cash equivalents	52090000
	Loans, current	0
	Other current financial assets	1120260000
	Total current financial assets	6012330000
	Current tax assets (net)	0
	Other current assets	184830000
	Total current assets	6197970000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	8517960000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	272250000
	Other equity	6738110000
	Total equity attributable to owners of parent	7010360000
	Non controlling interest
	Total equity	7010360000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	3020000
	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	222220000
	Total non-current financial liabilities	225240000
	Provisions, non-current	4690000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	4030000
	Total non-current liabilities	233960000
	Current liabilities
	Current financial liabilities
	Borrowings, current	2760000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	19560000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	594730000
	Total Trade payable	614290000
	Other current financial liabilities	419560000
	Total current financial liabilities	1036610000
	Other current liabilities	94100000
	Provisions, current	142930000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	1273640000
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	1507600000
	Total equity and liabilites	8517960000
	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. 598.44 and Right-of-use assets of Rs. 237.76. n n2. Other non-current financial assets include the total Other financial assets of Rs. 46.21 and Income tax assets (net) of Rs. 26.82. n n2. Other equity includes other equity of Rs. 6,737.77 and Share application money pending allotment of Rs. 0.34. n n4. Other non-Current Financial Liabilities include Lease Liabilities of Rs. 208.29 and Other financial liabilities of Rs. 13.93. 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 current financial Liabilities include Lease Liabilities of Rs. 43.97 and Other financial liabilities of Rs. 375.59. 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	Remeasurement of defined benefit obligation	-7910000	-9850000
	Total Amount of items that will not be reclassified to profit and loss	-7910000	-9850000
2	Income tax relating to items that will not be reclassified to profit or loss	-1990000	-2480000
3	Amount of items that will be reclassified to profit and loss
1	Fair value changes on cash flow hedges	15010000	-4680000
	Total Amount of items that will be reclassified to profit and loss	15010000	-4680000
4	Income tax relating to items that will be reclassified to profit or loss	3780000	-1180000
5	Total Other comprehensive income	5310000	-10870000

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			1547840000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			33120000
	Adjustments for decrease (increase) in inventories			2030000
	Adjustments for decrease (increase) in trade receivables, current			-259390000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			20880000
	Adjustments for decrease (increase) in other non-current assets			-430000
	Adjustments for other financial assets, non-current			-560000
	Adjustments for other financial assets, current			-182110000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			140910000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-22210000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			300650000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			25960000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			21410000
	Adjustments for other financial liabilities, non-current			3450000
	Adjustments for unrealised foreign exchange losses gains			15450000
	Adjustments for dividend income			370960000
	Adjustments for interest income			46230000
	Adjustments for share-based payments			133930000
	Adjustments for fair value losses (gains)			-259630000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-3680000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			-5500000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-452910000
	Net cash flows from (used in) operations			1094930000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			254660000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			840270000
	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			6010000
	Purchase of property, plant and equipment			450170000
	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			370960000
	Interest received			45040000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-538430000
	Net cash flows from (used in) investing activities	-566590000
	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			74830000
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			0
	Repayments of borrowings			0
	Payments of lease liabilities			68270000
	Dividends paid			372370000
	Interest paid			0
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			340000
	Net cash flows from (used in) financing activities			-365470000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-91790000
	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			-91790000
	Cash and cash equivalents cash flow statement at beginning of period			96180000
	Cash and cash equivalents cash flow statement at end of period			4390000