Presentation to be made to the Analysts and/or Institutional Investors on the Unaudited Financial Results of the Company for the quarter ended June 30, 2026

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: Presentation to be made to the Analysts and / or Institutional Investors Scrip Code: BSE - 543952; NSE - NIITMTS Dear Sir, Pursuant to the requirement of Regulation 30 read with Part A of Schedule III of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, please find enclosed herewith the presentation to be made to the Analysts and/or Institutional Investors on the Unaudited Financial Results of the Company for the quarter ended June 30, 2026. The same shall be available on our website i.e. www.niitmts.com. This is for your information and records. Thanking you, Yours sincerely, For NIIT Learning Systems Limited Deepak Bansal Company Secretary & Compliance Officer Encls.: a/a The World’s Leading Managed Learning Services Company Transform Your Learning. Turbocharge Your Business. Q1FY27 Financial Results July 2026 Environment Gartner (May 2026): AI spend up to $2.59T (+47% IMF July 2026 WEO: Global growth holds at 3.0% for YoY); total IT $6.31T. 2026 marks the enterprise AI 2026, rebounding to 3.4% in 2027. Disinflation has inflection, with spend shifting to enterprise-wide stalled. Inflation revised up to 4.7% on war-driven deployment. Agentic AI software: $206.5B in 2026, energy costs. NLSL's core markets diverge: US rising to $376.3B in 2027. ROI proof is now the steady at 2.3% growth; Eurozone slows to 0.9%. gating factor for scale. Agentic AI is shifting enterprise L&D from content delivery to capability and judgment. Completion ATD 2026: 73% of L&D leaders are rethinking their rates no longer suffice. Capability and KPI operating model. Fixed-cost teams face pressure; correlation now define value. NLSL’s AI driven managed-services consolidation accelerates, signal engine, simulations and coaching favoring outsourcing. operationalize this shift at scale. Fosway 9-Grid 'Strategic Leader (2026). Enterprise AI Hits Inflection. Capability & Judgment Define the L&D Agenda Q1 FY27: Highlights Revenue: +25% EBITDA: +9% PAT: +16% Other highlights: 5,651 574 • AI-enabled offerings now contribute 1,032 4,514 493 ~13% of revenue • Added 3 new Annuity clients in Q1, renewed 3 contracts and expanded scope with 1 client • 113 Annuity clients; Revenue Visibility Q1FY26 Q1FY27 Q1FY26 Q1FY27 Q1FY26 Q1FY27 at USD 462 million vs USD 459 million EBITDA %: -281 bps Free Cash Flow Cash & Equivalents LQ and USD 388 million LY 21.1% 616 • Margins down YoY; due to planned 9,954 18.3% capability investments and averaging 8,349 impact of new acquisition • Cash & Equivalents at INR 9,954 million, Net Cash at INR 7,364 million up INR 672 million QoQ Q1FY26 Q1FY27 Q1FY26 Q1FY27 Q1FY26 Q1FY27 Amounts in Rs. Mn Acceleration in Large deal opportunities focused on Learning transformation & cost takeout Q1 FY27: Revenue Mix: By Sector Technology & Telecom Industrials Life Sciences & Healthcare BFSI Management Consulting & Professional Services Others Q1 FY27: Customer Metrics Annuity Clients Revenue Visibility 3 New Annuity Clients 113 462 95 388 3 Contract Renewals 1 Scope Expansion USD million Q1FY26 Q1FY27 Q1FY26 Q1FY27 Customer Concentration Clients By Revenue Contribution* Top 5 36% 35% > USD 10 million Top 10 54% 50% 10 > USD 5 million Top 20 76% 66% *Cumulative, based on LTM Revenue Customers use our AI to move their business 40K+ users on our AI roleplays, simulators and coaching — turning capability into revenue, velocity and productivity. Global IT Global Life Insurance Leading Education Infrastructure Leader · Leader Nonprofit $16B AI coaching, real-time support & AI consultative-selling practice · 60+ AI teaching assistant manager guidance · 28 markets countries +112% 2× 300K+ worksheets productivity per agent signings ($25.9M → $52M) created by educators, each one higher quality +67% ~3× 72% sales premium per agent revenue won per seller of users return for 2+ sessions 76% → 92% +39% 11K Educators sales-activity discipline, manager-led faster deal closure and growing every month And our AI does more of the customer's work Our AI-powered delivery takes on more of the customer's work — across content, administration and delivery Content Development Admin & Operations Delivery & Support AI-powered authoring — we take on more AI copilot runs intake, administration and AI keeps delivery moving and learners of the build and deliver a first look sooner reporting supported — around the clock, across time zones Research, on us One front door Scheduling, smart AI drafts it, grounded in the customer's AI intake triages & routes every request instructor, resource & logistics aligned sources Prototype fast Reporting, automated 24/7 learner support a brief becomes a working first look in days live dashboards replace manual work an always-on assistant, in the moment Options, not drafts variations & richer builds time used to cut And it earns enterprise trust Fosway's 2026 assessment puts it plainly: AI roadmaps are everywhere, but live, in-production capability is rare — and we hold the largest set of live AI features in the study. Governed & Certified Secure by Design Recognized Leader AI management, certified to an Built to clear enterprise security review — Independent recognition for AI in learning international standard fast — and keep customer data safe ISO 42001 Clearance, faster Fosway Leader certified for responsible AI management our security playbook speeds the security 2026 Strategic Leader for AI in learning review Human in the loop Strong guardrails Top 20 for AI expert judgment at every gate, by design org-safe answers, scoped to customer AI content creation & AI coaching data Auditable PII redaction Best Advance in AI governed, logged and explainable sensitive data stripped before processing Brandon Hall & CLO honours for our platform People Headcount down 50 QoQ and up 106 YoY * excludes project retainers 2 6 Q 2 6 Q 2 6 Q 2 6 Q Shareholding Pattern *Includes impact of exercise of ESOPs on holding percentages P r o m o t e r s F P I s I n d s a n d C o r p Q1 FY27: Financials Net Other Income / (Expense) includes • Other Income of INR 166 Mn includes Treasury Income of INR 154 Mn (higher because of MTM) & Other Misc. Income of INR 12 Mn • Net Finance cost of INR 88 Mn includes INR 46 Mn due to fair value adjustment in Future Acquisition Liability for acquisitions, INR 31 Mn due to Interest on acquisition loans, INR 10 Mn due to Interest charge on lease liabilities • Forex loss of INR 62 Mn • CSR expenses of INR 22 Mn • Bank charges of INR 15 Mn and Demerger related transition expenses of INR 2 Mn • Exceptional expenses of INR 11 Mn t R e v e n e r a t i n g e I T D A I T D A % p r e c i a t i o t O t h e r I e r a t i o n S ( I N R ) r t i Q 1 F Q 4 F ( 2 8 Company Overview What We Do? Managed Training Services - Trusted by the Content & Curriculum World’s Best Companies The company’s specialized learning solutions Consulting Learning & Advisory Administration include AI-Powered L&D Transformation, Immersive MANAGED * Learning, Customer Education Services, HCM TRAINING Technology and Consulting Services, Leadership SERVICES and Professional Skills Training, Digital and Technology Training, and Talent Pipeline as a Service Learning Strategic Delivery Spread across 30+ countries, our experienced Sourcing teams of learning professionals and experts are helping clients adapt to an AI-first world, reskilling Learning employees at scale with AI-powered coaching and Technology hyper-realistic, dynamic simulations directly embedded into the workflows NLSL At A Glance 40+ 32 3 2.5K Years of pure play Global presence in Top 3 Global Learning World-class learning learning experience 32 countries Outsourcing Company professionals 100+ 500+ 40M 21K Global Industry Awards for Learners touched Hours of custom content [Showing first 8,000 characters — download PDF for full document]