NIIT Learning Systems Limited (NSE:NIITMTS)

NIIT Learning Systems Balance Sheet

Financials in millions INR. Fiscal year is April - March.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2025	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Cash & Equivalents	3,210	3,373	2,843	2,560	2,531	16.45
Short-Term Investments	4,391	828.35	517.37	699	2,473	7
Trading Asset Securities	-	3,466	3,104	2,127	144.19	46.93
Cash & Short-Term Investments	7,601	7,667	6,464	5,386	5,149	70.38
Cash Growth	7.08%	18.61%	20.02%	4.60%	7215.71%	263.52%
Accounts Receivable	3,350	3,711	3,045	2,972	2,156	60.3
Other Receivables	-	3,149	3,317	1,822	534.73	0.11
Receivables	3,350	6,860	6,362	4,795	2,690	60.4
Inventory	0.62	0.81	0.8	1.26	5.42	17.2
Prepaid Expenses	-	139.45	122.53	125.03	-	1.44
Other Current Assets	5,450	128.86	274.43	317.99	169.95	9.16
Total Current Assets	16,403	14,796	13,224	10,625	8,015	158.58
Property, Plant & Equipment	694.38	600.13	726.58	470.01	159.84	0.5
Long-Term Investments	457.42	411.47	302.79	-	-	-
Goodwill	6,197	4,519	4,408	4,342	344.17	-
Other Intangible Assets	1,590	1,266	1,262	1,280	711.61	0
Long-Term Accounts Receivable	-	-	-	-	-	0.07
Long-Term Deferred Tax Assets	98.75	92.84	148.34	191.71	160.28	-
Other Long-Term Assets	253.92	195.14	260.58	160.89	92.29	20.9
Total Assets	25,694	21,881	20,331	17,070	9,483	180.05
Accounts Payable	1,200	990.31	905.52	1,006	882.47	108.58
Accrued Expenses	242.79	575.3	539.38	547.97	495.1	29.7
Short-Term Debt	-	-	-	-	80.37	-
Current Portion of Long-Term Debt	506.77	256.67	246.73	242.26	-	-
Current Portion of Leases	100.93	75.12	71.21	30.77	29.86	0.18
Current Income Taxes Payable	153.89	88.42	228.65	76.25	179.96	-
Current Unearned Revenue	-	1,229	1,164	1,050	861.92	13.29
Other Current Liabilities	6,720	4,664	4,833	3,342	1,478	0.58
Total Current Liabilities	8,924	7,879	7,989	6,296	4,008	152.34
Long-Term Debt	1,655	449.78	683.35	916.34	-	-
Long-Term Leases	336.5	246.51	319.98	99.53	7.88	-
Long-Term Unearned Revenue	4.13	4.03	3.87	0.86	-	0.01
Long-Term Deferred Tax Liabilities	139	16.69	43.7	14.03	15.38	-
Other Long-Term Liabilities	1,281	1,185	1,517	2,040	-	-
Total Liabilities	12,340	9,781	10,557	9,367	4,031	152.35
Common Stock	274.14	272.25	270.78	269.14	1,156	1,156
Additional Paid-In Capital	-	204.01	102.36	-	-	20
Retained Earnings	-	10,402	8,508	6,688	3,816	-1,291
Comprehensive Income & Other	13,080	1,221	893.47	745.76	480.78	142.72
Shareholders' Equity	13,355	12,100	9,774	7,703	5,452	27.7
Total Liabilities & Equity	25,694	21,881	20,331	17,070	9,483	180.05
Total Debt	2,599	1,028	1,321	1,289	118.11	0.18
Net Cash (Debt)	5,002	6,639	5,143	4,097	5,031	70.2
Net Cash Growth	-15.58%	29.09%	25.53%	-18.56%	7066.60%	-
Net Cash Per Share	35.60	47.13	36.71	29.78	43.53	0.75
Filing Date Shares Outstanding	136.92	136.13	135.39	134.56	115.56	115.56
Total Common Shares Outstanding	136.92	136.13	135.39	134.56	115.56	115.56
Working Capital	7,479	6,917	5,235	4,329	4,007	6.24
Book Value Per Share	97.53	88.89	72.20	57.24	47.18	0.24
Tangible Book Value	5,567	6,314	4,105	2,081	4,396	27.7
Tangible Book Value Per Share	40.66	46.39	30.32	15.46	38.04	0.24
Machinery	-	697.56	641.89	646.07	432.68	6.09
Leasehold Improvements	-	183.34	180.02	77.23	62.92	0.25

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.