Unaudited Financial Results of the Company for the quarter and half year ended September 30, 2026

October 27, 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 : Outcome of the Board Meeting held on October 27, 2026 Scrip Code : BSE – 500304; NSE – NIITLTD Dear Sir, We would like to inform that the Board of Directors of the Company in its meeting held on October 27, 2026 has, inter-alia: a) approved both Consolidated and Standalone Unaudited Financial Results of the Company for the quarter and half year ended September 30, 2026 (“Results”) along with Limited Review Reports of the Statutory Auditors. A copy of the said Results along with Limited Review Reports is enclosed herewith, for your information and records. b) Based on recommendation of the Audit Committee, approved the appointment of M/s Price Waterhouse, Chartered Accountants (Firm Registration No. 012754N/ N500016), as the Statutory Auditors of the Company for a term of five consecutive years, from the conclusion of the 44th AGM, proposed to be held in the calendar year 2027, until the conclusion of the 49th AGM, proposed to be held in the calendar year 2032. The appointment is subject to the approval of the shareholders at 44th AGM and fulfilment of applicable statutory and regulatory requirements. M/s S. R. Batliboi & Associates LLP, the present Statutory Auditors will continue to undertake the audit of the Company until the conclusion of the 44th AGM to be held in the year 2027. Further members may note that the Trading Window for dealing in the securities of the Company shall open for all Designated Persons and their immediate relatives with effect from October 30, 2026. The Board Meeting commenced today at 2:01 p.m. (IST) and concluded at 4:07 p.m.(IST). You are requested to take note of the same and inform your members accordingly. Thanking you, Yours sincerely, NIITLimited RegisteredOffice: PlotNo85,Sector32, InstitutionalArea, Gurugram122001, (Haryana)India Tel:+91(124)4293000 Fax:+91(124)4293333 Email:info@niit.com CIN:L74899HR1981PLC107123 www.niit.com NIIT Limited Arpita B Malhotra Company Secretary & Compliance Officer Encls : a/a 67,InstitutionalArea S.R.Batliboi &AssociatesLLP Sector44,Gurugram-122 003 Haryana,India CharteredAccountants Tel:+911246816000 Independent Auditor’s Review Report on the Quarterly and Year to Date Unaudited Consolidate! FinancialResultsoftheCompanyPursuanttotheRegulation33oftheSEBI(ListingObligations and DisclosureRequirements)Regulations,2015,asamended ReviewReportto TheBoardofDirectors NUTLimited 1. We have reviewed theaccompanyingStatement ofUnaudited Consolidated Financial Results ofNUT Limited (the “Holding Company”) and its subsidiaries (the Holding Company and its subsidiaries together referred to as “the Group”),forthe quarter ended September30, 2026 and year to datefrom April 01, 2026 to September 30, 2026 (the “Statement”) attached herewith, being submitted by the HoldingCompany pursuanttothe requirementsofRegulation33oftheSEBI (ListingObligations and DisclosureRequirements)Regulations,2015,asamended(the“ListingRegulations”). 2. TheHoldingCompany’sManagementisresponsibleforthepreparationoftheStatementinaccordance withtherecognitionandmeasurementprincipleslaiddowninIndianAccountingStandard34,(IndAS 34) “Interim Financial Reporting” prescribed under Section 133 of the Companies Act, 2013 as. amended,readwithrelevantrulesissuedthereunderandotheraccountingprinciplesgenerally accepted in India and in compliance with Regulation 33 of the Listing Regulations. The Statement has been approved bytheHoldingCompany’sBoardofDirectors.Ourresponsibility istoexpressaconclusion ontheStatementbasedonourreview. 3. We conducted our review ofthe Statement in accordance with the Standard on Review Engagements (SRE)2410, “Review of Interim Financial Information Performed by the Independent Auditorof the Entity” issued by the Institute of Chartered Accountants of India.This standard requires that we plan and performthe review to obtain moderate assurance as to whether the Statement is free of material misstatement. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures.AreviewissubstantiallylessinscopethananauditconductedinaccordancewithStandards onAuditingand consequently does notenable ustoobtainassurancethat we would becomeaware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. We also performed procedures in accordance with the Master Circular issued by the Securities and ExchangeBoardofIndiaunderRegulation33(8)oftheListingRegulations,totheextentapplicable. 4. TheStatementincludestheresultsoftheentitieslistedinAnnexure-A. 5. Basedonourreviewconductedandproceduresperformedasstatedinparagraph3aboveandbasedon theconsiderationofthereviewreportsofotherauditorsreferredtoinparagraph7and8 below,nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordancewithrecognitionandmeasurementprincipleslaid down intheaforesaid Indian Accounting Standards(‘Ind AS’)specified underSection 133oftheCompaniesAct, 2013,asamended, read with relevant rules issued thereunder and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of the Listing Regulations, including the mannerinwhichitistobedisclosed,orthatitcontainsanymaterialmisstatement. 6. Wedrawattentiontonote9totheconsolidatedfinancialresults,describingtheimpactoftherestatement ofcomparativefiguresofunbilledrevenuewhichwaspreviouslydisclosedunderOtherfinancialassets insteadofbeingpresentedunderTradereceivables.Ouropinionisnotmodified inthismatter. S.R.Batliboi&AssociatesLLP,aLimitedLiabilityPartnershipwithLLPIdentityNo.AAB-4295 Regd.Office:22,CamacStreet,Block‘B’,3rdFloor,Kolkata-700016 S.R.Batuboi&Associates LLP CharteredAccountants 7. The accompanying Statement includes the unaudited interim financial results and other financial information, in respect of three subsidiaries, whose unaudited interim financial results include total assetsofRs.561.31millionasatSeptember30,2026,totalrevenuesofRs.254.46millionandRs.131.68 million,totalnetlossaftertaxofRs.22.40millionandRs.6.56million,totalcomprehensivelossofRs. 22.40millionandRs.6.56million,forthequarterendedSeptember30,2026and the periodended on thatdaterespectively,and netcashoutflowsofRs.45.98millionforthe periodfrom April01,2026to September 30, 2026, as considered in the Statement which have been reviewed by their respective independentauditors. Theindependentauditor’sreportsoninterimfinancialresultsoftheseentitieshavebeenfurnishedtous by the Management and our conclusion on the Statement, in so far as it relates to the amounts and disclosuresinrespectofthesesubsidiariesisbasedsolelyonthereportofsuchauditorsandprocedures performedbyusasstatedinparagraph3above. 8. TheaccompanyingStatementincludesunauditedinterimfinancialresultsandotherunauditedfinancial informationinrespectofonesubsidiary,whoseinterimfinancialresultsandotherfinancialinformation reflecttotalassetsofRs.39.43millionasatSeptember30,2026,andtotalrevenuesofRs.Nil and Rs. Nil,totalnetlossaftertaxofRs.1.19millionandRs.0.75million,totalcomprehensivelossofRs.1.19 millionandRs.0.75million,forthequarterendedSeptember30,2026andtheperiodendedonthatdate respectivelyandnetcashoutflowsofRs.6.95 millionfortheperiodfromApril01,2026toSeptember 30,2026. The unaudited interim financial results and other unaudited financial information of the subsidiaries havenotbeenreviewed byany auditorandhasbeenapprovedandfurnished tousbytheManagement andourconclusionontheStatement,insofarasitrelatestotheaffairsofthissubsidiary,isbasedsolely onsuchunauditedinterimfinancialresultsandotherunauditedfinancialinformation.Accordingtothe informationandexplanations [Showing first 8,000 characters — download PDF for full document]