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Solutions LimitedMain BoardEquity2025-04-012026-03-312025-11-042025-10-23INRMillionsQuarterlySecond quarterSingle segment Single segment2025-11-0415:00:002025-11-0415:55:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueNANAfalsetrue2025-11-04https://www.firstsource.com/sites/default/files/2025-11/RPT_04-11-2025.pdffalsefalseNot Applicable2025-07-012025-09-30AuditedStandalone67503100001000600006850370000000364360000014839000054235000013382000005672540000117783000001177830000208430000-1105000019738000009804500000000980450000-7692400002112100006969910000101.421.39001.421.391. The audited standalone financial results for the quarter and six months ended September 30 2025 have been approved by the Board of Directors at its meeting held on November 4 2025. The statutory auditors have expressed an unmodified audit opinion. The financial results presented above is extracted from the audited condensed interim standalone financial statements for the quarter and six months ended September 30 2025. These condensed interim standalone financial statements are prepared in accordance with the Indian Accounting Standards 34 ('Ind AS 34') 'Interim Financial Reporting', as prescribed under Section 133 of the Companies Act, 2013 read with Rule 3 of the Companies (Indian Accounting Standards) Rules, 2015 and relevant amendment rules issued thereunder. <BR> <BR> 2. As per Ind AS 108 - Operating Segment ('Ind AS 108'), if a financial report contains both consolidated financial statements of a parent that is within the scope of this Ind AS as well as the parent's separate financial statements, segment information is required only in the consolidated financial statements. Accordingly, information required to be presented under Ind AS 108 - Operating Segment has been given in the consolidated financial results. <BR> 2025-04-012025-09-30AuditedStandalone1357186000022060000013792460000000708046000029106000098017000025989900001095068000028417800000284178000049916000099900005091500000233263000000002332630000-19986000003340300006969910000103.383.31003.383.31Technology and applications support cost340140000Rent166580000Car hire charges147360000Repairs, maintenance and upkeep140410000Legal and professional fees100830000Electricity, water and power consumption82540000Connectivity expenses62620000Recruitment and training expenses46420000Travel and conveyance33940000Miscellaneous expenses, net217360000Technology and applications support cost645610000Rent360940000Car hire charges299440000Repairs, maintenance and upkeep268830000Legal and professional fees173270000Electricity, water and power consumption165510000Connectivity expenses126310000Recruitment and training expenses84090000Travel and conveyance83420000Miscellaneous expenses, net39157000015272900006462000056613600004014000051120000954700000016118630000006563100001677494000030910100009123200002821827000003453400001119534000036691000036940000013595000012080480000010168400001309732000000413155900006969910000193105400002628045000026280450000000062054500006205450000253810000000645926000020221300000122908000012290800004558370000780958000019383000023572000033675000008575880000001503514000041315590000Statement of Asset and Liabilities: <BR> <BR> 1.Other non-current assets:includes Income tax assets (net) 853.79 And Others non-current assets 58.53 <BR> 2.Other non-current financial liabilities:includes Lease liabilities 4990.36 and Other financial liabilities 1215.09 <BR> 3.Other current financial liabilities:includes Lease liabilities 1367.46 and Other financial liabilities 3190.91 <BR> <BR> <BR> <BR> For Cash Flow: <BR> <BR> 1.Other adjustments for which cash effects are investing or financing cash flow: includes (Gain) / Loss on sale of Property Plant and Equipment (5.78); Profit on sale / redemption of investments (18.16). <BR> 2.Other inflows (outflows) of cash:includes Earmarked balances with banks 58.37, and Payment of contingent consideration towards acquisition (26.93) <BR> 2910600000-22495000000-12650000000000014129000009801700000-16000000097290000079200009314000000-23940000000-8050700002036710000034894000000016877700000132443400001329217000000000209670000289810000000000000000000000792000003144000070500000000134260000000-5117700000588080000028862000000-15227300001720900001230000173320000193590000366910000Net changes in fair value on derivatives designated as cash flow hedges-891970000Exchange difference on translation of foreign operations-2140000-894110000Net changes in fair value on derivatives designated as cash flow hedges-2324270000Exchange difference on translation of foreign operations12130000-2312140000-124870000-313540000-769240000-1998600000Firstsource 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