Considered and Approved Un-audited Standalone & Consolidated Financial Results

NIS Management Ltd's board approved unaudited financial results for Q3 FY26 and the nine months ended December 31, 2025. On a standalone basis, revenue from operations for 9M FY26 grew 7.1% year-on-year to ₹30,116.85 lakhs, with profit after tax rising 11.5% to ₹1,147.11 lakhs. For Q3 FY26 alone, standalone revenue dipped sequentially to ₹9,716.54 lakhs from ₹10,718.77 lakhs in the previous quarter, though PAT improved to ₹234.99 lakhs. On a consolidated basis, 9M revenue grew 5.9% to ₹31,680.81 lakhs and PAT was ₹1,305.38 lakhs. The company recently completed its IPO in September 2025, raising ₹5,174.82 lakhs, of which only ₹1,468.45 lakhs had been utilised by December 31, 2025, leaving ₹3,706.37 lakhs unutilised in the public issue account. The statutory auditor (KGRS & Co) issued an unmodified review opinion but flagged an Emphasis of Matter regarding the impact of the newly notified Labour Codes on employee benefit obligations such as gratuity and leave encashment, which is still under evaluation.