Quarterly Results, Profit & Loss, Balance Sheet, Cash Flows, and Ratios are shown below as separate sections.
Financials of NIIT Learning Systems Ltd
Quarter-by-quarter operating performance
| Mar 2023 | Jun 2023 | Sep 2023 | Dec 2023 | Mar 2024 | Jun 2024 | Sep 2024 | Dec 2024 | Mar 2025 | Jun 2025 | Sep 2025 | Dec 2025 | Mar 2026 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Sales + | 386 | 382 | 382 | 391 | 398 | 407 | 397 | 419 | 430 | 451 | 476 | 500 | 525 |
| Expenses + | 299 | 297 | 292 | 301 | 301 | 311 | 310 | 327 | 350 | 361 | 383 | 403 | 438 |
| Operating Profit | 87 | 85 | 90 | 90 | 97 | 96 | 88 | 92 | 80 | 90 | 93 | 96 | 88 |
| OPM % | 23% | 22% | 24% | 23% | 24% | 24% | 22% | 22% | 19% | 20% | 19% | 19% | 17% |
| Other Income + | 0 | 7 | 3 | 7 | 10 | 6 | 9 | 6 | 12 | 7 | 2 | 21 | 33 |
| Interest | 8 | 8 | 9 | 6 | 10 | 7 | 7 | 0 | 6 | 6 | 7 | 4 | 6 |
| Depreciation | 15 | 15 | 17 | 14 | 13 | 14 | 15 | 16 | 17 | 18 | 18 | 19 | 21 |
| Profit before tax | 65 | 68 | 67 | 78 | 84 | 81 | 75 | 81 | 69 | 73 | 69 | 95 | 94 |
| Tax % | 17% | 19% | 30% | 27% | 35% | 26% | 23% | 24% | 30% | 32% | 32% | 22% | 18% |
| Net Profit + | 54 | 55 | 47 | 57 | 54 | 60 | 57 | 62 | 49 | 49 | 47 | 74 | 77 |
| EPS in Rs | 4.10 | 3.48 | 4.20 | 4.02 | 4.42 | 4.20 | 4.54 | 3.58 | 3.61 | 3.43 | 5.42 | 5.61 |
Financials of NIIT Learning Systems Ltd
Annual income statement trend
| Mar 2022 | Mar 2023 | Mar 2024 | Mar 2025 | Mar 2026 | |
|---|---|---|---|---|---|
| Sales + | 1,132 | 1,362 | 1,554 | 1,653 | 1,952 |
| Expenses + | 836 | 1,064 | 1,189 | 1,295 | 1,585 |
| Operating Profit | 297 | 298 | 365 | 359 | 367 |
| OPM % | 26% | 22% | 23% | 22% | 19% |
| Other Income + | 11 | -6 | 27 | 34 | 63 |
| Interest | 4 | 17 | 35 | 24 | 23 |
| Depreciation | 42 | 47 | 59 | 62 | 76 |
| Profit before tax | 262 | 228 | 297 | 306 | 331 |
| Tax % | 23% | 16% | 28% | 26% | 25% |
| Net Profit + | 202 | 192 | 213 | 228 | 248 |
| EPS in Rs | 15.75 | 16.71 | 18.01 | ||
| Dividend Payout % | 0% | 0% | 33% | 18% | 18% |
Financials of NIIT Learning Systems Ltd
Capital structure and asset base
| Mar 2022 | Mar 2023 | Mar 2024 | Mar 2025 | Mar 2026 | |
|---|---|---|---|---|---|
| Equity Capital | 116 | 27 | 27 | 27 | 28 |
| Reserves | 430 | 743 | 950 | 1,183 | 1,515 |
| Borrowings + | 12 | 129 | 132 | 103 | 318 |
| Other Liabilities + | 390 | 806 | 919 | 874 | 1,199 |
| Total Liabilities | 947 | 1,705 | 2,029 | 2,186 | 3,060 |
| Fixed Assets + | 119 | 597 | 613 | 629 | 1,108 |
| CWIP | 2 | 12 | 26 | 10 | 0 |
| Investments | 99 | 283 | 378 | 425 | 531 |
| Other Assets + | 726 | 814 | 1,012 | 1,123 | 1,421 |
| Total Assets | 947 | 1,705 | 2,029 | 2,186 | 3,060 |
Financials of NIIT Learning Systems Ltd
Operating, investing and financing cash movement
| Mar 2022 | Mar 2023 | Mar 2024 | Mar 2025 | Mar 2026 | |
|---|---|---|---|---|---|
| Cash from Operating Activity + | 277 | 153 | 279 | 247 | 288 |
| Cash from Investing Activity + | -62 | -250 | -181 | -122 | -414 |
| Cash from Financing Activity + | -94 | 100 | -69 | -73 | 130 |
| Net Cash Flow | 121 | 3 | 28 | 53 | 4 |
| Free Cash Flow | 258 | 113 | 232 | 200 | 244 |
| CFO/OP | 109% | 72% | 96% | 91% | 104% |
Financials of NIIT Learning Systems Ltd
Working capital efficiency and return ratios
| Mar 2022 | Mar 2023 | Mar 2024 | Mar 2025 | Mar 2026 | |
|---|---|---|---|---|---|
| Debtor Days | 45 | 58 | 53 | 56 | 71 |
| Inventory Days | |||||
| Days Payable | |||||
| Cash Conversion Cycle | 45 | 58 | 53 | 56 | 71 |
| Working Capital Days | -17 | -34 | -25 | -8 | 73 |
| ROCE % | 36% | 34% | 28% | 21% |