NIIT Learning Systems Balance Sheet

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

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022	Mar '21 Mar 31, 2021
Cash & Equivalents	-	3,373	2,843	2,560	2,531	16.45
Short-Term Investments	-	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	-	3,711	3,045	2,972	2,156	60.3
Other Receivables	-	3,149	3,317	1,822	534.73	0.11
Receivables	-	6,860	6,362	4,795	2,690	60.4
Inventory	-	0.81	0.8	1.26	5.42	17.2
Prepaid Expenses	-	139.45	122.53	125.03	-	1.44
Other Current Assets	-	128.86	274.43	317.99	169.95	9.16
Total Current Assets	-	14,796	13,224	10,625	8,015	158.58
Property, Plant & Equipment	-	600.13	726.58	470.01	159.84	0.5
Long-Term Investments	-	411.47	302.79	-	-	-
Goodwill	-	4,519	4,408	4,342	344.17	-
Other Intangible Assets	-	1,266	1,262	1,280	711.61	0
Long-Term Accounts Receivable	-	-	-	-	-	0.07
Long-Term Deferred Tax Assets	-	92.84	148.34	191.71	160.28	-
Other Long-Term Assets	-	195.14	260.58	160.89	92.29	20.9
Total Assets	-	21,881	20,331	17,070	9,483	180.05
Accounts Payable	-	990.31	905.52	1,006	882.47	108.58
Accrued Expenses	-	575.3	539.38	547.97	495.1	29.7
Short-Term Debt	-	-	-	-	80.37	-
Current Portion of Long-Term Debt	-	256.67	246.73	242.26	-	-
Current Portion of Leases	-	75.12	71.21	30.77	29.86	0.18
Current Income Taxes Payable	-	88.42	228.65	76.25	179.96	-
Current Unearned Revenue	-	1,229	1,164	1,050	861.92	13.29
Other Current Liabilities	-	4,664	4,833	3,342	1,478	0.58
Total Current Liabilities	-	7,879	7,989	6,296	4,008	152.34
Long-Term Debt	-	449.78	683.35	916.34	-	-
Long-Term Leases	-	246.51	319.98	99.53	7.88	-
Long-Term Unearned Revenue	-	4.03	3.87	0.86	-	0.01
Long-Term Deferred Tax Liabilities	-	16.69	43.7	14.03	15.38	-
Other Long-Term Liabilities	-	1,185	1,517	2,040	-	-
Total Liabilities	-	9,781	10,557	9,367	4,031	152.35
Common Stock	-	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	-	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	-	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	35.62	47.13	36.71	29.78	43.53	0.75
Filing Date Shares Outstanding	137.16	136.13	135.39	134.56	115.56	115.56
Total Common Shares Outstanding	137.16	136.13	135.39	134.56	115.56	115.56
Working Capital	-	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 Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.