Key Quantitative Figures - Consolidated Results
Income Statement (₹ in millions):
- Revenue from operations: 956.53 (Q1 FY27) vs 841.17 (Q1 FY26) vs 997.41 (Q4 FY26)
- Other income: 220.34 (Q1 FY27) vs 237.09 (Q1 FY26) vs 85.59 (Q4 FY26)
- Total income: 1,176.87 (Q1 FY27) vs 1,078.26 (Q1 FY26) vs 1,083.00 (Q4 FY26)
- Total expenses: 1,091.70 (Q1 FY27) vs 1,008.97 (Q1 FY26) vs 1,089.22 (Q4 FY26)
- Profit before exceptional items and tax: 85.17 (Q1 FY27) vs 69.29 (Q1 FY26) vs (6.22) (Q4 FY26)
- Exceptional items (net): (15.22) (Q1 FY27) vs (19.26) (Q1 FY26) vs (10.42) (Q4 FY26)
- Profit before tax: 69.95 (Q1 FY27) vs 50.03 (Q1 FY26) vs (16.64) (Q4 FY26)
- Total tax expense: (6.26) (Q1 FY27) vs 7.60 (Q1 FY26) vs 17.97 (Q4 FY26)
- Profit after tax from continuing operations: 76.21 (Q1 FY27) vs 42.43 (Q1 FY26) vs (34.61) (Q4 FY26)
- Loss after tax from discontinued operations: (1.02) (Q1 FY27) vs (0.51) (Q1 FY26) vs (0.20) (Q4 FY26)
- Profit after tax attributable to owners: 80.88 (Q1 FY27) vs 43.79 (Q1 FY26) vs (44.19) (Q4 FY26)
Earnings Per Share (₹, not annualized):
- Basic EPS (continuing operations): 0.60 (Q1 FY27) vs 0.32 (Q1 FY26) vs (0.32) (Q4 FY26)
- Diluted EPS (continuing operations): 0.55 (Q1 FY27) vs 0.30 (Q1 FY26) vs (0.33) (Q4 FY26)
- Basic EPS (continuing and discontinued): 0.59 (Q1 FY27) vs 0.32 (Q1 FY26) vs (0.33) (Q4 FY26)
- Diluted EPS (continuing and discontinued): 0.58 (Q1 FY27) vs 0.30 (Q1 FY26) vs (0.33) (Q4 FY26)
Key Quantitative Figures - Standalone Results
Income Statement (₹ in millions):
- Revenue from operations: 785.80 (Q1 FY27) vs 689.86 (Q1 FY26) vs 782.37 (Q4 FY26)
- Other income: 224.65 (Q1 FY27) vs 238.48 (Q1 FY26) vs 92.72 (Q4 FY26)
- Total income: 1,010.45 (Q1 FY27) vs 928.34 (Q1 FY26) vs 875.09 (Q4 FY26)
- Profit after tax: 107.85 (Q1 FY27) vs 56.80 (Q1 FY26) vs (53.54) (Q4 FY26)
Earnings Per Share (₹, not annualized):
- Basic EPS (continuing operations): 0.80 (Q1 FY27) vs 0.41 (Q1 FY26) vs (0.39) (Q4 FY26)
- Diluted EPS (continuing operations): 0.75 (Q1 FY27) vs 0.40 (Q1 FY26) vs (0.40) (Q4 FY26)
Exceptional Items Breakdown
Consolidated exceptional items (₹ in millions):
- Legal, professional and other costs towards Scheme of Amalgamation: 1.76
- Legal, professional and other non-operating costs towards legacy tax litigation matters: 13.46
- Total exceptional items: 15.22
Standalone exceptional items (₹ in millions):
- Legal, Professional and other costs towards acquisition of Investment: 0.00
- Legal, Professional and other non-operating costs towards legacy tax litigation matter: 13.46
- Legal, Professional and other costs towards Scheme of Amalgamation: 1.76
- Total exceptional items: 15.22
Capital Structure Impact
- During the quarter, under the NIIT Employee Stock Option Plan 2005 (ESOP-2005), 2,70,004 equity shares were issued
- 90,000 options lapsed during the quarter
- 8,964,319 options remained outstanding as on June 30, 2026
- Paid-up equity share capital (face value of ₹2 each): ₹273.32 million
Significant Corporate Developments
- The Scheme of Amalgamation of NIIT Institute of Finance Banking Insurance Training Limited and RPS Consulting Private Limited with NIIT Limited was approved by the National Company Law Tribunal on May 22, 2026
- The amalgamation has been given effect from the appointed date of April 1, 2026
- The amalgamation does not have any impact on consolidated results but has been accounted for in standalone results using the pooling of interest method
- Comparative financial information has been restated to reflect the impact of the Scheme
Auditor's Emphasis of Matter
The auditors drew attention to Note 8 regarding the Scheme of Amalgamation and its accounting treatment using Appendix C of Ind AS 103 'Business Combinations' for entities under common control.