NIIT Learning Systems Q2 FY27 consolidated PAT at Rs 37.31 cr
NIIT Learning Systems’ consolidated Q2 FY27 revenue from operations was Rs 528.58 cr and PAT Rs 37.31 cr, versus Rs 475.72 cr and Rs 46.96 cr a year earlier.
Key takeaways
- Revenue from operations Rs 528.58 cr vs Rs 475.72 cr a year earlier.
- Total income Rs 534.42 cr vs Rs 484.04 cr in the corresponding quarter.
- Total expenses Rs 480.05 cr vs Rs 408.71 cr in the year-ago quarter.
- PAT Rs 37.31 cr vs Rs 46.96 cr in the corresponding previous quarter.
- Basic EPS Rs 2.70 vs Rs 3.43; diluted EPS Rs 2.67 vs Rs 3.35.
Q2 FY27 · consolidated
| Metric | Sep 2026 | Sep 2025 | Change |
|---|---|---|---|
| Revenue | Rs 528.58 cr | Rs 475.72 cr | +11.1% |
| PAT | Rs 37.31 cr | Rs 46.96 cr | -20.5% |
As reported in the filing. Figures are transcribed, not computed.
What the numbers show
- Net margin was 7.06% of revenue, down 281 bps from 9.87%.
- Total expenses rose 17.5% while revenue rose 11.1%.
• Basis: Consolidated statement of unaudited financial results for the 3 months ended September 30, 2026, with comparative 3 months ended September 30, 2025 (statement of financial results, consolidated table).
• Revenue from operations: Rs 528.58 cr (Q2 FY27) vs Rs 475.72 cr (Q2 FY26).
• Other income: Rs 5.84 cr vs Rs 8.32 cr.
• Total income: Rs 534.42 cr vs Rs 484.04 cr.
• Purchase of stock-in-trade: Rs 5.66 cr vs Rs 2.12 cr.
• Changes in inventories of stock-in-trade: Rs - million vs Rs 0.018 cr.
• Employee benefits expense: Rs 248.16 cr vs Rs 208.79 cr.
• Professional & technical outsourcing expenses: Rs 142.99 cr vs Rs 125.26 cr.
• Finance costs: Rs 8.59 cr vs Rs 7.31 cr.
• Depreciation and amortisation expenses: Rs 22.42 cr vs Rs 18.39 cr.
• Other expenses: Rs 52.22 cr vs Rs 46.81 cr.
• Total expenses: Rs 480.05 cr vs Rs 408.71 cr.
• Profit before exceptional items and tax: Rs 54.37 cr vs Rs 75.34 cr.
• Exceptional items (net): Rs (3.36) cr vs Rs (6.03) cr.
• Profit before tax: Rs 51.01 cr vs Rs 69.30 cr.
• Total tax expense: Rs 13.70 cr vs Rs 22.34 cr.
• Profit after tax (PAT): Rs 37.31 cr vs Rs 46.96 cr.
• Paid-up equity share capital (face value Rs 2 each): Rs 27.63 cr vs Rs 27.41 cr.
• Basic EPS (Rs): Rs 2.70 vs Rs 3.43.
• Diluted EPS (Rs): Rs 2.67 vs Rs 3.35.
In the consolidated statement of financial results for the quarter ended September 30, 2026, NIIT Learning Systems Limited reported revenue from operations of Rs 528.58 cr, higher than Rs 475.72 cr in the corresponding quarter ended September 30, 2025. Total income, including other income, rose to Rs 534.42 cr from Rs 484.04 cr over the same period.
On the cost side, employee benefits expense increased to Rs 248.16 cr from Rs 208.79 cr, while professional & technical outsourcing expenses moved up to Rs 142.99 cr from Rs 125.26 cr. Depreciation and amortisation expenses were Rs 22.42 cr compared with Rs 18.39 cr, and finance costs were Rs 8.59 cr versus Rs 7.31 cr. Other expenses also rose to Rs 52.22 cr from Rs 46.81 cr. Total expenses for the quarter were Rs 480.05 cr, up from Rs 408.71 cr in the year-ago quarter.
Profit before exceptional items and tax stood at Rs 54.37 cr, compared with Rs 75.34 cr in the corresponding previous quarter. Exceptional items (net) were reported at Rs (3.36) cr versus Rs (6.03) cr. After exceptional items, profit before tax was Rs 51.01 cr, down from Rs 69.30 cr a year earlier. Total tax expense was Rs 13.70 cr against Rs 22.34 cr.
Profit after tax attributable to owners of the parent company for the quarter ended September 30, 2026 was Rs 37.31 cr, compared with Rs 46.96 cr in the corresponding quarter of the previous year. Basic earnings per share (face value Rs 2) were Rs 2.70 versus Rs 3.43, and diluted earnings per share were Rs 2.67 versus Rs 3.35, as per the consolidated statement of financial results.
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