5328092025-10-012025-12-315328092025-12-315328092025-04-012025-12-315328092025-10-012025-12-31in-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:OtherExpenses10Member5328092025-10-012025-12-31in-capmkt:ReportableSegments1Member5328092025-10-012025-12-31in-capmkt:ReportableSegments2Member5328092025-10-012025-12-31in-capmkt:ReportableSegments3Member5328092025-10-012025-12-31in-capmkt:ReportableSegments4Member5328092025-04-012025-12-31in-capmkt:ReportableSegments1Member5328092025-04-012025-12-31in-capmkt:ReportableSegments2Member5328092025-04-012025-12-31in-capmkt:ReportableSegments3Member5328092025-04-012025-12-31in-capmkt:ReportableSegments4Member5328092025-10-012025-12-31in-capmkt:ReportableSegments1Member5328092025-10-012025-12-31in-capmkt:ReportableSegments2Member5328092025-10-012025-12-31in-capmkt:ReportableSegments3Member5328092025-10-012025-12-31in-capmkt:ReportableSegments4Member5328092025-04-012025-12-31in-capmkt:ReportableSegments1Member5328092025-04-012025-12-31in-capmkt:ReportableSegments2Member5328092025-04-012025-12-31in-capmkt:ReportableSegments3Member5328092025-04-012025-12-31in-capmkt:ReportableSegments4Member5328092025-10-012025-12-31in-capmkt:ReportableSegments1Member5328092025-12-31in-capmkt:ReportableSegments1Member5328092025-10-012025-12-31in-capmkt:ReportableSegments2Member5328092025-12-31in-capmkt:ReportableSegments2Member5328092025-10-012025-12-31in-capmkt:ReportableSegments3Member5328092025-12-31in-capmkt:ReportableSegments3Member5328092025-10-012025-12-31in-capmkt:ReportableSegments4Member5328092025-12-31in-capmkt:ReportableSegments4Member5328092025-10-012025-12-31in-capmkt:ReportableSegments1Member5328092025-12-31in-capmkt:ReportableSegments1Member5328092025-10-012025-12-31in-capmkt:ReportableSegments2Member5328092025-12-31in-capmkt:ReportableSegments2Member5328092025-10-012025-12-31in-capmkt:ReportableSegments3Member5328092025-12-31in-capmkt:ReportableSegments3Member5328092025-10-012025-12-31in-capmkt:ReportableSegments4Member5328092025-12-31in-capmkt:ReportableSegments4Member5328092025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15328092025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15328092025-10-012025-12-31ItemsThatWillBeReclassifiedToProfitAndLoss15328092025-10-012025-12-31ItemsThatWillBeReclassifiedToProfitAndLoss25328092025-04-012025-12-31ItemsThatWillBeReclassifiedToProfitAndLoss15328092025-04-012025-12-31ItemsThatWillBeReclassifiedToProfitAndLoss25328092025-10-012025-12-31AuditorDomain1iso4217:INRiso4217:INRxbrli:shares532809FSLNOTLISTEDINE684F01012Firstsource Solutions LimitedMain BoardEquity2025-04-012026-03-312026-02-032026-01-20INRMillionsQuarterlyThird quarterMulti segment2026-02-0315:00:002026-02-0316:05:00Declaration of unmodified opinion2025-10-012025-12-31AuditedConsolidated2443077000036200000244669700000001431174000043250000011119900006092520000219487500002518220000-10014500001516770000388390000-749100003134800000120329000000001203290000-576000011975300001203340000-500001197580000-500006969910000101.741.71001.741.711. The audited consolidated 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 consolidated financial statements for the quarter and nine months ended December 31, 2025. These condensed interim consolidated 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 Group has recognised one-time expense of Rs. 913.53 million towards increase in liability in respect of gratuity and compensated absences . On notification of the rules under Labour Codes, the Group shall recognize additional impact, if any. <BR> b) Provision for impairment of investment in associate of Rs. 87.92 million. <BR> 3. The Company through its wholly owned subsidiary Firstsource Solutions UK Limited signed Share Purchase Agreement on July 18, 2025 to acquire 100% ownership in Pastdue Credit Solutions Limited (“PDC”), headquartered at UK for an aggregate consideration of GBP 22 million, including contingent consideration of GBP 4.40 million. PDC is engaged in the business of providing white-label, early arrears and debt collections and recovery services. The Company completed the acquisition on December 11, 2025, after obtaining all requisite regulatory approvals. Of the purchase consideration paid, Rs. 912.40 million has been allocated to the fair value of identified net assets and Rs. 1,802.07 million has been allocated to goodwill on a provisional basis, pending conclusion of the purchase price allocation exercise. Adjustments, if any, will be carried out during the measurement period, which shall not exceed one year from the acquisition date. <BR> 4. The Board of directors at its meeting held on February 3, 2026 has declared an interim dividend of Rs. 5.50 per equity share.2025-04-012025-12-31AuditedConsolidated697294000009161000069821010000000411364200001294470000318002000017335360000629462700006874740000-98234000058924000001346020000-14529000012007300000469167000000004691670000-100199000036896800004691810000-1400003689760000-800006969910000106.796.65006.796.65Services rendered by business associates and others1726450000Technology and applications support cost811940000Legal and professional fees809260000Communication expenses655810000Rent, net321780000Repairs, maintenance and upkeep330130000Travel and conveyance204140000Marketing and support fees165550000Car hire charges166750000Miscellaneous expenses, net900710000Services rendered by business associates and others4998750000Technology and applications support cost2274930000Legal and professional fees2116230000Communication expenses1762620000Rent, net1020340000Repairs, maintenance and upkeep927780000Travel and conveyance630440000Marketing and support fees569850000Car hire charges496660000Miscellaneous expenses, net2537760000Banking and Financial Services7811400000Healthcare7925120000Communication, Media and Technology5237190000Diverse Industries3700760000Banking and Financial Services22715160000Healthcare23109700000Communication, Media and Technology15225080000Diverse Industries89808200002467447000070030760000002467447000070030760000Banking and Financial Services1409110000Healthcare1076000000Communication, Media and Technology1063590000Diverse Industries472530000Banking and Financial Services4377710000Healthcare3018930000Communication, Media and Technology2762140000Diverse Industries98737000040212300001114615000043250000012944700002071960000395928000015167700005892400000Banking and Financial Services0Healthcare0Communication, Media and Technology0Diverse Industries0000Banking and Financial Services0Healthcare0Communication, Media and Technology0Diverse Industries0000Operating segments are defined as components of an enterprise for which discrete financial information is available that is evaluated regularly by the Chief Operating Decision Maker (‘CODM’), in deciding how to allocate resources and in assessing performance. Operating segments are identified based on the internal organization at the Balance Sheet date. With the objective of internal financial reporting and decision making of the Group, the CODM has reviewed the manner in which the Group views the business risks and returns and monitors its operations. Accordingly, the group has identified business segment which comprises of Banking and Financial Services, Healthcare, Communication, Media and Technology and Diverse Industries. <BR> <BR> Revenues and expenses directly attributable to the segments are reported under each reportable segment. The accounting principles used in the preparation of the segment information are consistently applied to record revenue and expenditure in individual business segments. <BR> <BR> Assets and liabilities used in the Group’s business are not directly identified to any of the operating segments, as these are used interchangeably between segments. Allocation of such assets and liabilities is not practicable and any forced allocation would not result in any meaningful segregation. Hence assets and liabilities have not been identified to any of the reportable segments by the Group.Remeasurement of the net defined benefit liability / asset-106240000-106240000Remeasurement of the net defined benefit liability / asset-106240000-10624000000Net changes in fair value on derivatives designated as cash flow hedges-181420000Exchange difference on translation of foreign operations346660000165240000Net changes in fair value on derivatives designated as cash flow hedges-2530300000Exchange difference on translation of foreign operations1379580000-115072000064760000-254970000-5760000-1001990000AuditedtrueDeloitte Haskins Sells LLPtrue2027-07-31