NIIT Learning Systems Limited has provided the audio recording of its investors and analysts call for the quarter ended December 31, 2025, in compliance with regulatory requirements. The company shared the recording link following the declaration of its Q3FY26 unaudited financial results.

Regulatory Compliance and Call Details

The earnings call was conducted on January 28, 2026, immediately after the company announced its unaudited financial results for the third quarter of fiscal year 2026. The audio recording has been made available pursuant to Regulation 30 read with Part A of Schedule III of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Stock Exchange Communication

The company has formally communicated the availability of the audio recording to both major stock exchanges where its shares are listed. NIIT Learning Systems Limited trades on BSE under scrip code 543952 and on NSE under the symbol NIITMTS.

Company Information

NIIT Learning Systems Limited, formerly known as MindChampion Learning Systems Limited, operates in the managed training services sector. The company is headquartered at Infocity, A-24, Sector 34, Gurugram, Haryana, with its registered office located at Plot No. 85, Sector 32, Institutional Area, Gurugram.

The communication was signed by Deepak Bansal, Company Secretary and Compliance Officer, ensuring proper corporate governance and regulatory compliance in sharing the earnings call recording with stakeholders and the investing public.

NIIT Learning Systems Limited has received board approval for issuing a corporate guarantee to support its US subsidiary's financing requirements. The decision was made during a board meeting held on January 28, 2026, which commenced at 11:45 a.m. and concluded at 1:10 p.m.

Corporate Guarantee Details

The board has approved the issuance of a corporate guarantee worth USD 10.50 million in favor of ICICI Bank Limited, New York Branch. This guarantee will support a term loan facility of up to USD 10 million to be obtained by NIIT (USA) Inc., USA, the company's wholly owned overseas subsidiary.

Acquisition Financing

The term loan facility will be utilized for part financing of Sweetrush Inc. related acquisition cost and related transaction expenses. Sweetrush Inc. was acquired by NIIT (USA) Inc. on January 9, 2026, making this guarantee essential for completing the financing arrangements for the recent acquisition.

Terms and Conditions

The corporate guarantee will be issued as part of the term loan documentation between NIIT (USA) Inc., USA and ICICI Bank Limited, New York Branch. The guarantee terms include:

• Validity Period: Up to 5 years and 90 days from the date of issuance
• Release Condition: The guarantee will be discharged upon full repayment of term loan dues
• Terms: As mutually agreed between the parties

Impact on Listed Entity

The corporate guarantee will constitute a contingent liability for NIIT Learning Systems Limited. As stated in the regulatory filing, the impact would be limited to the amount of the corporate guarantee, which is USD 10.50 million. The guarantee is being provided for the company's wholly owned subsidiary and forms part of the consolidated group structure.

Regulatory Compliance

The disclosure has been made pursuant to Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The company has provided detailed information as required under the listing regulations and relevant SEBI circulars dated July 13, 2023, and November 11, 2024.