Outcome of Board Meeting

MANAGED TRAINING SERVICES Corporate Office: lnfocity, A-24, Sector 34 Gurugram 122 001, Haryana, India Tel: +91 (124) 4916500 www.niitmts.com October 29, 2026 Email: info@niitmts.com The Manager The Manager National Stock Exchange of India Limited BSE Limited Exchange Plaza, Sandra Kurla Complex, Phiroze Jeejeebhoy Towers, Sandra (E), Mumbai -400 051 Dalal Street, Mumbai -400 001 Sub: Outcome of Board Meeting held on October 28, 2026, and concluded on October 29, 2026 Ref.: Our earlier intimation letter dated October 22, 2026 Scrip Code: BSE -543952; NSE -NIITMTS Dear Sir, We would like to inform you that the Board of Directors of the Company in its meeting held on October 29, 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 with unmodified opinion 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 Price Waterhouse Chartered Accountants LLP (FRN: 012754N/N500016), as the Statutory Auditors of the Company for a term of five consecutive years, from the conclusion of the 25th Annual General Meeting ("AGM"), proposed to be held in the calendar year 2027, until the conclusion of the 30th AGM, proposed to be held In the calendar year 2032. The appointment is subject to the approval of the shareholders at 25th 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 25th AGM to be held in the calendar 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 November 1, 2026. The Board Meeting commenced today at 2:00 P.M. (1ST) and concluded at 3:43 P.M. (1ST). You are requested to take note of the same and inform your members accordingly. Yours sincerely, For NIIT Learning Sys ms Limited Company Secretary & Compliance Officer Encls.: a/a NIIT Learning Systems Limited (Fonner1y MondChampoon Leaming Systems L1m1ted) Registered Office: Plot No. 85. Sector 32, lnst1tut1onal Area, Gurugram 122 001, Haryana, India I Tel: +91 (124) 4293000 I GIN: 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: L72200HR2001PLC099478 Email : investors@niitmts.com Statement of Unaudited Financial Results for the quarter and half year ended September 30, 2026 (Rs in Millions except per share data) Consolidated Financial Results Year to date figures Year to date figures Preceding Corresponding 3 months ended for the current for the previous Previous year ended 3 months ended 3 months ended Sept em her 30, 2026 period ended period ended March 31, 2026 June 30, 2026 September 30, 2025 Particulars September 30, 2026 Septem her 30, 2025 Unaudited Unaudited Unaudited Unaudited Unaudited Audited (Refer notes 6 and 7) (Refer notes 6 and 7) (1) 12) (3\ (4\ 15\ (6) (7\ l Income a) Revenue from operations 5,285.76 5,650.81 4,757.16 10,936.57 9,270.70 19,519.84 b) Other income 58.43 165.59 83.25 224.02 213.99 359.55 Total income 5 344.19 5 816.40 4 840.41 II 160.59 9 484.69 19 879.39 2 Expenses a) Purchase of stock-in-trade 56.65 52.30 21.19 108.95 35.59 91.38 b) Changes in invcntmies of stock-in-trade 0.15 0.18 0.15 0.19 0.37 c) Employee benefits expense 2,481.65 2,467.88 2,087.92 4,949.53 4,097.23 8,732.09 d) Professional & teclmical outsourcing expenses 1,429.87 1,683.01 1,252.64 3,112.88 2,402.65 4,993.35 e) Finance costs 85.93 88.37 73.08 174.30 133.81 228.02 f) Depreciation and ammtisation expenses 224.21 214.60 183.92 438.81 365.01 763.85 ,~) Other expenses 522.17 517.91 468.13 1 040.08 903.84 2 030.75 Total exnenses 4 800.48 5 024.22 4 087.06 9 824.70 7 938.32 16 839.81 3 Profit before exceptional items and tax 0-2) 543.71 792.18 753.35 I 335.89 1 546.37 3 039.58 4 Exceotional items lnet) (Refer notes 5, 6 and 7) (33.63' (11.21) (60.31) (44.84) (123.12) 272.21 5 Profit before tax (3+4) 510.08 780.97 693.04 1,291.05 1,423.25 3 311.79 6 Tax expense -Cunent tax 158.50 197.62 223.11 356.12 464.39 894.07 -Deferred tax (credit)/ charge (21.55) 9.24 0.29 (12.31) (381) (59.5 I) Total tax exnense 136.95 206.86 223.40 343.81 460.58 834.56 7 Profit after tax profit attributable to (5-6) 373.13 574.11 469.64 947.24 962.67 2,477.23 Owners of the Parent Company 373.13 574.11 469.64 947.24 962.67 2,477.23 Non Controllin, Interests - - - - 8 Other comprehensive income (i) Items that will not be reclassified subsequently to profit or loss a) Remeasurement of the defined benefit obligation 30.30 (8.44) 10.40 21.86 6.47 11.24 b) Income tax effect (7.62) 2.12 (2.62) (5.50) (1.63) (2.83) c) Gain on equity instrument measured at Fair value through - - - 2.60 other comprehensive income d) Income tax effect - - - - - 10 33) 22.68 (6.32) 7.78 16.36 4.84 10.68 (ii) Items that will be reclassified subsequently to profit or loss a) Fair value changes on cash flow hedges 14.99 55.89 (26.03) 70.88 (48.79) (83.32) b) Income tax effect (3.65) (13.94) 6.89 (17.59) 12.18 21.35 c) Exchange differences on translation of foreign operations 105.12 28.60 233.03 133.72 520.49 912.92 116.46 70.55 213.89 187.01 483.88 850.95 Total (i+ii) 139.14 64.23 221.67 203.37 488.72 861.63 9 Total comprehensive income attributable to (7+8): 512.27 638:34 691.31 1,150.61 1,451.39 3,338.86 Owners of the Parent Company 5!2.27 638.34 691.31 1,150.61 1,451.39 3,338.86 Non Controllin, Interests - - - - - 10 Paid-up equity share capital 276.32 275.63 274.14 276.32 274.14 275.04 Ii Face value ofRs. 2 each, fully paid) 11 Reserves excluditw revaluation reserves 15,153.48 12 Earnings Per Share attributable to equity shareholders of parent (in Rs.): (Face value ofRs. 2/-) (Not annualised for the quarter) -Basic 2.70 4.17 3.43 6.87 7.05 18 09 -Diluted 2.67 4.10 3.35 6.78 6.87 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 (Rs. in Millions) Consolidated Statement of Assets and Liabilities As at Particulars September 30 2026 March 31,2026 Unaudited Audited (Refer notes 6. 7 and 9) ASSETS Non-current assets Property, plant and equipment 283.43 291.54 Goodwill 8,334.20 8,217.00 Other Intangible assets 1,568.34 1,649.22 Right-of-use assets 416.78 465.75 Intangible assets under development 255.51 250.18 Financial assets Investments 382.83 380.39 Other financial assets 62.98 217.34 Deferred tax assets (net) 143.69 142.57 Income tax assets (net) 193.28 81.33 Other non-current assets 0.39 0.75 Total non-current assets 11,641.43 11,696.07 Current assets Inventories 0.29 0.44 Financial assets Investments 5,145.89 4,933.01 Trade receivables 4,411.25 4,617.69 Cash and cash equivalents 3,600.34 3,943.15 Bank balances other than above 103.29 3.34 Other financial assets 4,571.89 4,696.17 Other current assets 1,141.35 714.09 Total current assets 18,974.30 18,907.89 TOTAL ASSETS 30,615.73 30,603.96 EQUITY AND LIABILITIES EQUITY Equity share capital 276.32 275.04 Other equity 16,027.43 15,153.48 Share application money pending allotment 0.35 TOTAL EQUITY 16,303.75 15,428.87 LIABILITIES Non-current liabilities Financial liabilities Borrowings 1,391.27 1,747.64 Lease liabilities 362.59 408.07 Other financial liabilities 2,159.10 2,054.51 Deferred tax liabilities (net) 137.20 124.15 Provisions 5.47 5.20 Other non-curre [Showing first 8,000 characters — download PDF for full document]