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ssifiedToProfitAndLoss25328092026-01-012026-03-31AuditorDomain1iso4217:INRiso4217:INRxbrli:shares532809FSLNOTLISTEDINE684F01012FIRSTSOURCE SOLUTIONS LIMITEDMain BoardEquity2025-04-012026-03-312026-05-062026-04-22INRMillionsQuarterlyFourth quarterMulti segment2026-05-0611:30:002026-05-0613:08:00trueCash Flow IndirectDeclaration of unmodified opinion2026-01-012026-03-31AuditedConsolidated25834540000-170800002581746000000014766490000520190000116087000067638800002321143000026060300000260603000052279000030790000553580000020524500000000205245000079418000028466300002052440000100002846563000700006969910000102.972.91002.972.911. Figures for the quarter ended March 31, 2026 and March 31, 2025 are the balancing figures between the audited consolidated financial statements in respect of the full year and the audited consolidated condensed interim financial statements for nine months ended December 31, 2025 and December 31, 2024 respectively, which are prepared in accordance with the Ind AS prescribed under section 133 of the Companies Act, 2013 read with the Companies (Indian Accounting Standards) Rules, 2015 as amended from time to time. These results have been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on May 6, 2026. The statutory auditors have expressed an unmodified audit opinion on these results. <BR> <BR> 2. The Company through its wholly owned subsidiary Firstsource Health Plans and Healthcare Services, LLC on January 13, 2026, has acquired 100% ownership in Jaye Inc. d/b/a TeleMedik (“Telemedik”) for a purchase consideration not to exceed USD 3 million (as per Share Purchase Agreement), including contingent consideration of USD 1 million. Telemedik, a Puerto Rico based outsourced service provider offering healthcare and telehealth solutions. Of the purchase consideration paid, Rs 57.66 million has been allocated to the fair value of identified net assets and Rs 146.02 million has been allocated to goodwill. <BR> <BR> 3.Revenue from operations includes Other operating income, net. <BR> <BR> Cashflow notes <BR> <BR> 1.Other adjustments for which cash effects are investing or financing cash flow: includes Profit on sale / redemption of investments Rs (60.44) million, and Loss on sale of property,plant and equipment,net Rs 17.77 million <BR> 2.Cash flows used in obtaining control of subsidiaries or other businesses: includes Payment of contingent consideration towards acquisition Rs 517.72 million and Payment towards acquisition of businesses Rs 2638.48 million <BR> 3.Other cash payments to acquire equity or debt instruments of other entities: includes Purchase of current investments Rs 32408.37 million and Purchase of non-current investment Rs 279.48 million <BR> 4.Other inflows (outflows) of cash: includes Earmarked balances with banks Rs 11.57 million.2025-04-012026-03-31AuditedConsolidated955639400007453000095638470000000559029100001814660000434089000024099240000861577000009480770000-98234000084984300001868810000-11450000017543100000674412000000006744120000-20781000065363100006744250000-1300006536323000-10000696991000010368753900009.779.56009.779.56Services rendered by business associates and others2071290000Technology and applications support cost872360000Legal and professional fees813560000Communication expenses689170000Rent, net328680000Repairs, maintenance and upkeep363000000Travel and conveyance282960000Marketing and support fees266770000Car hire charges160770000Miscellaneous expenses, net915320000Services rendered by business associates and others7070040000Technology and applications support cost3147290000Legal and professional fees2929790000Communication expenses2451790000Rent, net1349020000Repairs, maintenance and upkeep1290780000Travel and conveyance913400000Marketing and support fees836620000Car hire charges657430000Miscellaneous expenses, net3453080000310346000029920000085582000004265534000013513800000006577300000091795000015756800003910410000412378000065577450000050156000020785890000258584000010688000002354900002421566000003407280000276229400000093200390000696991000036875390000438453000003950000438492500001896700000000964333000011540030000113950000018864100000145659400001747801000005579330000557933000089983600003205570000014046100009733100003515800000347852000000049351140000932003900001.Investment property includes Right-of-use assets Rs 8558.20 millionDeposits917950000Income tax assets (net)895810000Capital advances1440000Deferred contract cost2922170000Unexpired rebate from customer0Prepaid expenses304360000Loans and advances to employees56900000Other receivables178590000Deferred contract cost999700000Prepaid expenses1629840000Indirect tax recoverable625210000Other advances152530000Lease liabilities7315370000Foreign currency forward contracts (net)2256840000Contingent Consideration71120000Lease liabilities2528870000Book credit in bank account219420000Foreign currency forward contracts (net)2348060000Interest accrued but not due83870000Employee benefits payable2690670000Creditors for capital goods23830000Unclaimed dividends40510000Contingent considerations1063130000Value added tax537030000Tax deducted at source227920000Advance from customer122780000Other Statutory Dues498780000Other liabilities18100000Banking and Financial Services8413050000Healthcare8981000000Communication, Media and Technology5212130000Diverse Industries3524270000Banking and Financial Services31128210000Healthcare32090700000Communication, Media and Technology20437210000Diverse Industries1250509000026130450000961612100002613045000096161210000Banking and Financial Services1717220000Healthcare1262140000Communication, Media and Technology1092250000Diverse Industries371530000Banking and Financial Services6094930000Healthcare4281070000Communication, Media and Technology3854390000Diverse Industries135890000044431400001558929000052019000018146600001316920000527620000026060300008498430000Banking 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.18146600000-34353500000-186204000000000022150600000434089000007632000000085593000004070000063385000000-4267000009823400000553829000014036720000000189696000001213976000003156200000326153800003268785000000006331700001957250000000000000000000000407000000-11570000-452362000000004998800000002018700000025969400003801290000178835000000-666776000094838000095340000104372000015421200002585840000Remeasurement of the net defined benefit liability / asset15280000Net changes in fair value of investment in equity shares carried at FVOCI344220000359500000Remeasurement of the net defined benefit liability / asset-90960000Net changes in fair value of investment in equity shares carried at FVOCI3442200002532600006316000063160000Net changes in fair value on derivatives designated as cash flow hedges-2050540000Exchange difference on translation of foreign operations1669940000-380600000Net changes in fair value on derivatives designated as cash flow hedges-4580840000Exchange difference on translation of foreign operations3049520000-1531320000-878440000-1133410000794180000-207810000AuditedtrueDeloitte Haskins Sells LLPtrue2027-07-31