NIIT Learning Systems Limited has submitted to the Exchange, the Unaudited financial results for the quarter ended June 30, 2026.

MANAGED TRAINING SERVICES Corporate Office: lnfocity, A-24, Sector 34 Gurugram 122 001, Haryana, India Tel: +91 (124) 4916500 www.niitmts.com Email: info@niitmts.com July 23, 2026 The Manager The Manager BSE Limited National Stock Exchange of India Limited Phiroze Jeejeebhoy Towers, Exchange Plaza, Bandra Kurla Complex, Dalal Street, Mumbai -400 001 Bandra (E), Mumbai -400 051 Subject: Submission of Unaudited Financial Results for the quarter ended June 30, 2026 Scrip Code: BSE -543952; NSE -NIITMTS Dear Sir, This is to bring to your kind attention that the Board of Directors of the Company in its meeting held on July 23, 2026 (which commenced at 14:09 p.m. and concluded at 15:42 p.m.) has, inter-alia, approved both Consolidated and Standalone Unaudited Financial Results of the Company for the quarter ended June 30, 2026 ("Results") along with Limited Review Reports of the Statutory Auditors. A copy of the said Results along with Limited Review Reports are enclosed herewith, for your information and records. Further members may note that the Trading Window for dealing in the securities of the Company shall open for all the Designated Persons and their immediate relatives with effect from July 26, 2026. You are requested to take note of the same and inform your members accordingly. Thanking you, Yours sincerely, For NIil Learnin:3s Limited Company Secretary & Compliance Officer Encls.: a/a NIIT Learning Systems Limited (Formerly MindChampion Leaming Systems Limited) Registered Office: Plot No. 85, Sector 32, Institutional Area, Gurugram 122 001, Haryana, India I Tel: +91 (124) 4293000 I CIN: L72200HR 2001 PLC 099478 NIIT Learning Systems Limited Regd Office: Plot No. 85, Sector -32, Institutional Area, Gurugram -122001 (Haryana) India Tel: +91 (124) 4293000 Fax: +91 (124) 4293333 Website: http://www.niitmts.com Corporate Identity Number : L 72200HR200 IPLC0994 78 Email: investors@niitmts.coi:n Statement of Unaudited Financial Results for the quarter ended June 30, 2026 (Rs in Millions , excent oer share d at a ) Consolidated Financial Results Preceding Corresponding 3 3 months ended Previous year ended 3 months ended months ended June 30, 2026 March 31, 2026 March 31, 2026 June 30, 2025 Pa.-liculars Audited Unaudited Unaudited Audited (Refer note 10) (Refer notes 7 and 8) (2) (3) (4) (5) 1 lnome a) Eevenue from operations 5,650.81 5,252.19 4,513.54 19,519.84 b) Ob.er income 165.59 41.33 130.74 359.55 To11l income 5,816.40 5,293.52 4,644.28 19,879.39 2 Ex]enses a) Furchase of stock-in-trade 52.30 34.14 14.40 91.38 b) Changes in inventories of stock-in-trade 0.15 0.15 0.01 0.37 c) Ell'lployee benefits expense 2,467.88 2,436.12 2,009.31 8,732.09 d) :Frofessional & technical outsourcing expenses 1,683.01 1,341.92 1,150.01 4,993.35 e) Finance costs 88.37 57.78 60.73 228.02 f) Depreciation and amortisation expenses 214.60 205.33 181.09 763.85 , 2) <lther exoenses 517.91 564.06 435.71 2,030.75 To1al expenses 5,024.22 4,639.50 3,851.26 16,839.81 3 Pr~t before exceptional items and tax.(1-2) 792.18 654.02 793.02 3,039.58 4 Exceotional items (net) (Refer note 5) 01.21 286.32 (62.811 272 .. 21 5 l'rCllit before tax (3+4) 780.97. 940.34 730.21 3,311.7'} 6 Ta:x expense -Curenttax 197.62 187.53 241.28 894.07 -Deferred tax charge/ ( credit) 9.24 (18.32) (4.10) (59.51) Total tax exoense 206.86 169.21 237.18 834.56 7 Pre>lit after tax profit attributable to (5-6) 574.11 771.13 493.03 2,477.23 OV\llers of the Parent Company 574.11 771.13 493.03 2,477.23 - - - - Non Controlling Interests 8 OUer comprehensive income (i) Items that will not be reclassified subsequently to profit or loss a) Remeasurement of the defined benefit obligation (8.44) 0.37 (3.93) 11.24 b) ·J ncome tax effect 2.12 (0.09) 0.99 (2.83) c) Gain on equity instrument measured at Fair value through - 2.60 - 2.60 other comprehensive income d) Jncome tax effect (0.33' (0.33' (6.32 2.55 (2.94 10.68 (ii) Items that will be reclassified subsequently to profit or loss a) Fair value changes on cash flow hedges 55.89 (46.50) (22.76) (83.32) b) Income tax effect (13.94) 11.96 5.29 21.35 c) Exchange differences on translation of foreign operations 28.60 288.56 287.46 912.92 70.55 254.02 269.99 850.95 Total (i+ii) 64.23 256.57 267.05 861.63 9 Total comprehensive income attributable to (7+8) : 638.34 1,027.70 760.08 3,338.86 OVl'!lers of the Parent Company 638.34 1,027.70 760.08 3,338.86 - - - - Non Controlling Interests 10 Paid-up equity share capital 275.63 275.04 272.97 275.04 Face value of Rs. 2 each, fully paid) 11 Reserves excluding revaluation reserves 15,153.48 12 Earnings Per Share attributable to equity shareholders of parent (in Rs.): (Face value of Rs. 2/-) (Not annualised for the quarter) -Basic 4.17 5.61 3.62 18.09 -Diluted 4.10 5.48 3.51 17.66 NIIT Learning Systems Limited Regd Office: Plot No. 85, Sector -32, Institutional Area, Gurugram -122001 (Haryana) India Tel: +91 (124) 4293000 Fax: +91 (124) 4293333 Website: http://www.niitmts.com • • Corporate Identity Number: L72200HR2001PLC099478 Email : investors@niitmts.com Notes to the Consolidated Financial Results :-. I The above results were reviewed and recommended by Audit Committee and approved by the Board of Directors at its meeting held on July 23, 2026. 2 The consolidated financial results have been prepared in accordance with applicable Indian Accounting Standards as prescribed under section 133 of the Companies Act 2013 read with rule 3 of the Companies (Indian Accounting Standards) Rules 2015 (as amended) and presented in accordance with the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, ("Listing Regulations"). 3 During the quarter, under the NLSL Employee Stock Option Plans (NLSL ESOP 2023-0 and ESOP 2024), 2,94,004 equity shares were issued, and 9,981,588 options remained outstanding as on June 30, 2026. 4 The Group is engaged in providing Education & Training Services in a single segment. Chief Executive Officer and ChiefFinancia!Officer of the Holding Company are considered as Chief Operating Decision Makers (CODM) who evaluate the performance and allocate resources based on the analysis of performance of the Group as a whole. Its operations are, therefore considered to constitute a single segment in the context of Ind AS I 08 - 'Operating Segments'. • 5 Exceptional items in consolidated financial results, include the following: (Rs. in Millions) Preceding Corresponding 3 ·3 months ended Previous year ended 3 months ended months ended June 30, 2026 March 31, 2026 March 31, 2026 June 30, 2025 Particulars Audited Unaudited Unaudited Audited (Refer note 10) (Refer notes 7 and 8) Income: Remeasurement of Contingent consideration - - (454.53) (752.57) <Refer note 6) Exnenses: Legal, Professional and other costs towards 11.21 76.62 62.81 253.49 Acouisition (Refer notes 7 and 8) Provision for impairment in carrying value of 91.59 91.59 a minority strategic investm¢mt - - - Statutnrv imoact ofNew Labour Codes 135.28 Total 11.21 (286.32) 62.81 (272.21 6 On November 4, 2022, NilT (USA) Inc., USA signed a Membership Interest Purchase Agreement (MIPA) with St. Charles Consulting Group, LLC to acquire 100% membership interest. The total purchase consideration, including working capital adjustments and earnout payouts, was estimated up to USD 66.49 Million based on projected performance. As per the definitive agreements an aggregate amount ofUSD 44.11 Million was paid till March 31, 2026. The Group reassessed the remaining obligation basis future plans and reversed in previous quarter USD 4.99 Million (Rs. 454.53 Million) [Year ended March 31, 2026 -USD 8.33 Million (Rs. 752.57 Million)] as an exceptional item. 7 During the previous year; NilT (Ireland) Limited, Inc, a wholly owned subsidiary ofNIIT Learning Systems Limited (''NLSL") had acquired a 100% equity stake in MST Investment Holding GmbH and its subsidiaries ("MST Group") on July 09, 2025. The acquisition was executed throug [Showing first 8,000 characters — download PDF for full document]