Business Responsibility and Sustainability Report of the Company for 2025-26.

Corporate Overview Performance Overview Notice & Reports Financial Statements Corporate Overview Performance Overview Notice & Reports Financial Statements PEOPLE & WORKPLACE BUSINESS CUSTOMER RESPONSIBILITY RESPONSIBILITY RESPONSIBLE & SUSTAINABILITY SUPPLY CHAIN REPORT INNOVATION & DIGITAL TRANSFORMATION Sustanable Future. Shared Velue. COMMUNITY IMPACT SECTION A: GENERAL DISCLOSURES I. Details of the entity 1. Corporate Identity Number (CIN) of the Entity L72200HR2001PLC099478 NIIT Learning Systems Limited 2. Name of the Entity (“NLSL”/ “the Company”) 3. Year of incorporation 2001 Plot No. 85, Sector - 32 Institutional Area, Gurugram – 122001, 4. Registered office address Haryana, India. 5. Corporate Address Infocity, A-24, Sector 34, Gurugram - 122004, Haryana, India. 6. E-mail investors@niitmts.com 7. Telephone +911244293000 8. Website www.niitmts.com 9. Financial year for which reporting is being done 1st April 2025 to 31st March 2026 Name of the Stock Exchange(s) where shares are BSE Limited (BSE), and listed National Stock Exchange of India Limited (NSE) 11. Paid-up Capital (As on 31st March 2026) Rs. 27,50,40,878 comprising of 13,75,20,439 shares of Rs. 2 each Name and contact details (telephone, email address) Mr. Jaydip Gupta 12. of the person who may be contacted in case of any Senior Vice President, Audit and Assurance queries on the BRSR report Esg@niitmts.com Reporting boundary: Are the disclosures under this report made on a standalone basis (i.e., only for the 13. entity) or on a consolidated basis (i.e., for the entity NLSL and its subsidiaries, unless otherwise stated. and all the entities which form a part of its consolidated financial statements, taken together). 14. Name of assurance provider Intertek India Private Limited 15. Type of assurance obtained Reasonable Assurance of the BRSR Core. II. Products/services 16. Details of business activities (accounting for 90% of the turnover): Sr. No. Description of Main Activity Description of Business Activity % of Turnover of the entity NLSL offers Managed Training Services (MTS), which includes Learning & Development (L&D) and Talent 1 Other Education Delivery Transformation Services to market-leading companies 100 and institutions headquartered in North America, Europe and APAC region. Corporate Overview Performance Overview Notice & Reports Financial Statements 17. Products/Services sold by the entity (accounting for 90% of the entity’s Turnover): Sr. No. Product/Service NIC Code % of total Turnover contributed 1 Other Education Delivery 854 100 III. Operations 18. Number of locations where plants and/or operations/offices of the entity are situated: Location Number of plants Number of offices Total National Not Applicable 03 03 International Not Applicable 31 31 Note: NLSL does not produce any physical products or owns/operates any manufacturing facilities/plants. Therefore, disclosure regarding number of plants is not applicable to the company. 19. Markets served by the entity: a. Number of locations: Locations Number National (No. of States) 18 States and 01 Union territory International (No. of Countries) 66 Countries b. What is the contribution of exports as a percentage of the total turnover of the entity? The contribution of exports as a percentage of the total turnover of the Company is 89.18%. c. A brief on types of customers: NLSL serves a diverse clientele, by offering personalized education solutions. NLSL is able to meet the learning needs of individuals of all ages through both online and in-person training sessions led by experienced instructors. The training programs provided by NLSL are specifically designed to align with the learning objectives established by each enterprise client. Through thorough needs assessments, NLSL develops strategic training plans for each customer. The corporate customer base of NLSL is primarily Fortune 500 global companies from various sectors like Technology, Oil & natural Gas, BFSI, Aviation, Automobile, Pharma, Higher education, management consulting services etc. The Company is helping large global companies create efficient learning ecosystems to meet their challenges and fulfill their training needs. NLSL helps in preparing workforce for climate change regulations and more sustainable ways of working in AI enabled environment. NLSL’s flexible and scalable suite of Managed Training Services for its customers includes curriculum design and custom content development, learning delivery, learning administration, strategic sourcing, learning technology and advisory services. The company provides these services in various combinations most suitable to the clients. Whether an early-career professional looking to add new skills, or a career-changer ready to make a meaningful change to future-proof professional journey, the mentor-led bootcamps provide the skills to stand out in high-return industries such agentic AI, cybersecurity, data analytics, web development and more. IV. Employees 20. Details as at the end of Financial Year a. Employees and workers (including differently abled): Male Female Other Particulars Total (A) No. (B) % (B / A) No. (C) % (C / A) No. (D) % (D / A) Employees 1 Permanent (D) 2489 1282 51.51 1206 48.45 1 0.04 2 Other than Permanent (E) 114 58 50.88 56 49.12 - - 3 Total Employees (D + E) 2603 1340 51.48 1262 48.48 1 0.04 Corporate Overview Performance Overview Notice & Reports Financial Statements b. Differently abled employees and workers: Sr. Male Female Other Particulars Total (A) No. No. (B) % (B / A) No. (C) % (C / A) No. (D) % (D / A) Differently abled Employees 1 Permanent (D) 4 3 75.00 1 25.00 - - 2 Other than Permanent (E) 2 1 50.00 1 50.00 - - 3 Total Employees (D + E) 6 4 66.67 2 33.33 - - Note I. The entire workforce of NLSL is categorized as “Employees” and none as “Workers”. II. Other than permanent employees include Retainer and Trainee. III. Disclosing gender and differently-abled status is voluntary for NLSL workforce. 21. Participation/Inclusion/Representation of women: Total No. and Percentage of Females No. (B) % (B / A) Board of Directors 8 2 25 Key Management Personnel (including two Directors) 4 0 0 22. Turnover rate for permanent employees and workers (Disclose trends for the past 3 years): FY26 FY25 FY24 Male Female Other Total Male Female Other Total Male Female Other Total Permanent Employees 13 17 0 15 14 17 0 16 16 15 0 15 V. Holding, Subsidiary and Associate Companies (including joint ventures): 23. Names of holding / subsidiary / associate companies / joint ventures: Sr. Name of the holding/ Indicate whether % Of shares Does the entity indicated No. subsidiary / associate holding/ subsidiary/ held by listed at column A, participate companies / joint ventures (A) Associate/ Joint entity in the Business Venture Responsibility initiatives of the listed entity? (Yes/No) 1 NIIT USA Inc., USA Subsidiary 100% Yes 2 NIIT Limited, UK Subsidiary 100% Yes 3 NIIT (Ireland) Limited Subsidiary 100% Yes 4 NIIT West Africa Limited Subsidiary 100% Yes 5 NIIT Malaysia Sdn. Bhd. Subsidiary 100% Yes 6 NIIT Learning Solutions (Canada) Limited Step down Subsidiary 100% Yes 7 Stackroute Learning Inc., USA Step down Subsidiary 100% Yes 8 St. Charles Consulting Group, LLC Step down Subsidiary 100% Yes 9 Eagle Training Spain, SLU Step down Subsidiary 100% Yes 10 NIIT Mexico S.DE R.L. DE C.V. Step down Subsidiary 100% Yes 11 NIIT Brazil LTDA Step down Subsidiary 100% Yes 12 MST Investment Holding GmbH w.e.f. Jul 9, 2025 Step down Subsidiary 100% Yes 13 MST Holding GmbH w.e.f. Jul 9, 2025 Step down Subsidiary 100% Yes 14 MST Group GmbH w.e.f. Jul 9, 2025 Step down Subsidiary 100% Yes 15 MST UK Limited Step down Subsidiary 100% Yes (voluntarily dissolved w.e.f. Mar 3, 2026) 16 MST Shanghai Co. Limited w.e.f. Jul 9, 2025 Step down Subsidiary 100% Yes 17 MST South Carolina Inc. (voluntarily dissolved w.e.f. Step down Subsidiary 100% Yes Feb 12, 2026 ) 18 MST Switzerland GmbH Step down Subsidiary 100% Yes (v [Showing first 8,000 characters — download PDF for full document]