5328092025-10-012025-12-315328092025-04-012025-12-315328092025-10-012025-12-31in-capmkt:OtherExpenses1Member5328092025-10-012025-12-31in-capmkt:OtherExpenses2Member5328092025-10-012025-12-31in-capmkt:OtherExpenses3Member5328092025-10-012025-12-31in-capmkt:OtherExpenses4Member5328092025-10-012025-12-31in-capmkt:OtherExpenses5Member5328092025-10-012025-12-31in-capmkt:OtherExpenses6Member5328092025-10-012025-12-31in-capmkt:OtherExpenses7Member5328092025-10-012025-12-31in-capmkt:OtherExpenses8Member5328092025-10-012025-12-31in-capmkt:OtherExpenses9Member5328092025-10-012025-12-31in-capmkt:OtherExpenses10Member5328092025-04-012025-12-31in-capmkt:OtherExpenses1Member5328092025-04-012025-12-31in-capmkt:OtherExpenses2Member5328092025-04-012025-12-31in-capmkt:OtherExpenses3Member5328092025-04-012025-12-31in-capmkt:OtherExpenses4Member5328092025-04-012025-12-31in-capmkt:OtherExpenses5Member5328092025-04-012025-12-31in-capmkt:OtherExpenses6Member5328092025-04-012025-12-31in-capmkt:OtherExpenses7Member5328092025-04-012025-12-31in-capmkt:OtherExpenses8Member5328092025-04-012025-12-31in-capmkt:OtherExpenses9Member5328092025-04-012025-12-31in-capmkt:OtherExpenses10Member5328092025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15328092025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15328092025-10-012025-12-31ItemsThatWillBeReclassifiedToProfitAndLoss15328092025-10-012025-12-31ItemsThatWillBeReclassifiedToProfitAndLoss25328092025-04-012025-12-31ItemsThatWillBeReclassifiedToProfitAndLoss15328092025-04-012025-12-31ItemsThatWillBeReclassifiedToProfitAndLoss25328092025-10-012025-12-31AuditorDomain1iso4217:INRiso4217:INRxbrli:shares532809FSLNOTLISTEDINE684F01012Firstsource Solutions LimitedMain BoardEquity2025-04-012026-03-312026-02-032026-01-20INRMillionsQuarterlyThird quarterSingle segmentNone2026-02-0315:00:002026-02-0316:05:00Declaration of unmodified opinionfalsefalseDisclosure for the Default on Loand and Debt Securities is Not applicable to the entity2025-10-012025-12-31AuditedStandalone752022000010947000076296900000003795650000168510000534690000144184000059406900001689000000-974670000714330000124810000146000012627000005880600000000588060000-3538300002342300006969910000100.850.83000.850.831. The audited standalone financial results for the quarter and nine months ended December 31, 2025 have been approved by the Board of Directors at its meeting held on February 3, 2026. 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 nine months ended December 31, 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> 2. Exceptional Items for the quarter ended December 31, 2025 consist of : <BR> a The Government of India notified the provisions of the four new Labour Codes ("Labour Codes") on November 21, 2025, thereby consolidating twenty-nine existing labour laws into a comprehensive and unified framework. Among other changes, the Labour Codes provide a unified definition of "wages" to be applied across various employee benefit computations. In accordance with Ind AS 19 - Employee Benefits, the Company has recognised one-time expense of Rs. 886.75 million towards increase in liability in respect of gratuity and compensated absences. On notification of the rules under Labour Codes, the Company shall recognize additional impact, if any. <BR> b Provision for impairment of investment in associate of Rs. 87.92 milllion. <BR> 3. The Board of directors at its meeting held on February 3, 2026 has declared an interim dividend of Rs. 5.50 per equity share. <BR> 4. 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.2025-04-012025-12-31AuditedStandalone21092080000330070000214221500000001087611000045957000015148600004040830000168913700004530780000-9746700003556110000623970000114500006354200000292069000000002920690000-23524300005682600006969910000104.234.14004.234.14Technology and applications support cost364210000Rent139590000Car hire charges155000000Repairs, maintenance and upkeep142750000Legal and professional fees163530000Electricity, water and power consumption80370000Connectivity expenses70330000Travel and conveyance58020000Recruitment and training expenses43830000Miscellaneous expenses, net224210000Technology and applications support cost1009820000Rent500530000Car hire charges454440000Repairs, maintenance and upkeep411580000Legal and professional fees336800000Electricity, water and power consumption245880000Connectivity expenses196640000Travel and conveyance141440000Recruitment and training expenses127920000Miscellaneous expenses, net615780000Remeasurement of the net defined benefit liability/asset-110340000-110340000Remeasurement of the net defined benefit liability/asset-110340000-11034000000Net changes in fair value on derivatives designated as cash flow hedges-179200000Exchange difference on translation of foreign operations1030000-178170000Net changes in fair value on derivatives designated as cash flow hedges-2503470000Exchange difference on translation of foreign operations13160000-249031000065320000-248220000-353830000-2352430000AuditedtrueDeloitte Haskins Sells LLPtrue2027-07-31