NIIT Learning Systems Balance Sheet

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

Millions INR. Fiscal year is Apr - Mar.

Assets

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Sep '26 Sep 30, 2026	Mar '26 Mar 31, 2026	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Cash & Equivalents	3,704	3,943	3,373	2,843	2,560	2,531
Short-Term Investments	5,146	711.39	828.35	517.37	699	2,473
Trading Asset Securities	-	4,525	3,466	3,104	2,127	144.19
Cash & Short-Term Investments	8,850	9,180	7,667	6,464	5,386	5,149
Cash Growth	16.42%	19.73%	18.61%	20.02%	4.60%	7215.71%
Accounts Receivable	4,411	4,905	3,711	3,045	2,972	2,156
Other Receivables	-	4,266	3,149	3,317	1,822	534.73
Receivables	4,411	9,172	6,860	6,362	4,795	2,690
Inventory	0.29	0.44	0.81	0.8	1.26	5.42
Prepaid Expenses	-	194.88	139.45	122.53	125.03	-
Other Current Assets	5,713	150.22	128.86	274.43	317.99	169.95
Total Current Assets	18,974	18,697	14,796	13,224	10,625	8,015
Property, Plant & Equipment	700.21	757.29	600.13	726.58	470.01	159.84
Long-Term Investments	382.83	563.07	431.48	302.79	-	-
Goodwill	8,334	8,428	4,519	4,408	4,342	344.17
Other Intangible Assets	1,824	1,899	1,266	1,262	1,280	711.61
Long-Term Deferred Tax Assets	143.69	142.57	92.84	148.34	191.71	160.28
Other Long-Term Assets	256.65	116.74	175.13	260.58	160.89	92.29
Total Assets	30,616	30,604	21,881	20,331	17,070	9,483

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Sep '26 Sep 30, 2026	Mar '26 Mar 31, 2026	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Accounts Payable	1,306	1,319	990.31	905.52	1,006	882.47
Accrued Expenses	370.18	936.53	575.3	539.38	547.97	495.1
Short-Term Debt	-	-	-	-	-	80.37
Current Portion of Long-Term Debt	1,008	926.22	256.67	246.73	242.26	-
Current Portion of Leases	101.43	99.7	75.12	71.21	30.77	29.86
Current Income Taxes Payable	178.34	68.47	88.42	228.65	76.25	179.96
Current Unearned Revenue	-	1,654	1,229	1,164	1,050	861.92
Other Current Liabilities	7,289	5,828	4,664	4,833	3,342	1,478
Total Current Liabilities	10,253	10,832	7,879	7,989	6,296	4,008
Long-Term Debt	1,391	1,748	449.78	683.35	916.34	-
Long-Term Leases	362.59	408.07	246.51	319.98	99.53	7.88
Long-Term Unearned Revenue	3.09	3.67	4.03	3.87	0.86	-
Long-Term Deferred Tax Liabilities	137.2	124.15	16.69	43.7	14.03	15.38
Other Long-Term Liabilities	2,165	2,060	1,185	1,517	2,040	-
Total Liabilities	14,312	15,175	9,781	10,557	9,367	4,031

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Sep '26 Sep 30, 2026	Mar '26 Mar 31, 2026	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Common Stock	276.32	275.04	272.25	270.78	269.14	1,156
Additional Paid-In Capital	-	767.26	204.01	102.36	-	-
Retained Earnings	-	12,479	10,402	8,508	6,688	3,816
Comprehensive Income & Other	16,027	1,908	1,221	893.47	745.76	480.78
Shareholders' Equity	16,304	15,429	12,100	9,774	7,703	5,452
Total Liabilities & Equity	30,616	30,604	21,881	20,331	17,070	9,483

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Sep '26 Sep 30, 2026	Mar '26 Mar 31, 2026	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Total Debt	2,864	3,182	1,028	1,321	1,289	118.11
Net Cash (Debt)	5,986	5,998	6,639	5,143	4,097	5,031
Net Cash Growth	19.66%	-9.65%	29.09%	25.53%	-18.56%	7066.60%
Net Cash Per Share	42.73	42.76	47.13	36.71	29.78	43.53
Filing Date Shares Outstanding	138.2	137.52	136.13	135.39	134.56	115.56
Total Common Shares Outstanding	138.2	137.52	136.13	135.39	134.56	115.56
Working Capital	8,721	7,865	6,917	5,235	4,329	4,007
Book Value Per Share	117.98	112.19	88.89	72.20	57.24	47.18
Tangible Book Value	6,146	5,102	6,314	4,105	2,081	4,396
Tangible Book Value Per Share	44.47	37.10	46.39	30.32	15.46	38.04
Machinery	-	811.05	697.56	641.89	646.07	432.68
Leasehold Improvements	-	187.96	183.34	180.02	77.23	62.92