Change in Statutory Auditors – NIIT Learning Systems Limited

Outgoing Auditor

Name of the Resigning Firm: M/s. S. R. Batliboi & Associates LLP, Chartered Accountants

Firm Registration Number: 101049W/E300004

Reason for Resignation: Completion of second consecutive term

Effective Date of Resignation: Upon conclusion of the 25th Annual General Meeting (proposed to be held in calendar year 2027)

Duration in Role: Two consecutive terms (specific duration not specified)

Board's Acknowledgment / Statement: Not Specified

Replacement Appointed

Name of the New Audit Firm: M/s. Price Waterhouse Chartered Accountants LLP

Firm Registration Number: 012754N/N500016

Term of Appointment and Validity: Five consecutive years, from conclusion of 25th AGM (2027) until conclusion of 30th AGM (2032)

Interim Appointment or Subject to Shareholder Approval: Subject to shareholder approval at 25th AGM and fulfilment of applicable statutory and regulatory requirements

Qualifications or Professional Standing: Established in 1991, converted to LLP in 2014, registered office at Sucheta Bhawan, 11A Vishnu Digambar Marg, New Delhi - 110 002, 17 branch offices in India, more than 120 Assurance Partners as of April 1, 2026, valid peer review certificate, audits various listed companies in India

Financial Implications: Not Specified

Board / Committee Meeting Details

Date and Name of the Meeting: Board of Directors meeting held on October 29, 2026

Meeting Time: Commenced at 2:00 P.M. (IST) and concluded at 3:43 P.M. (IST)

Resolutions or Approvals: Appointment approved based on recommendation of Audit Committee

Regulatory Compliance Statement

Disclosure made under Regulation 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015

Delay in Disclosure: Not applicable (disclosure made on same day as board meeting)

Annexures / Firm Profiles

Brief profile of Price Waterhouse Chartered Accountants LLP provided as Annexure I

Member firm of Price Waterhouse & Affiliates (Network Registration No. NRN/E/14)

Primarily engaged in providing auditing and other assurance services

Other Corporate Information

Information made available on Company's website at www.niitmts.com

Signed by Deepak Bansal, Company Secretary & Compliance Officer