Firstsource Solutions officially declared its audited standalone and consolidated financial results for Q3FY26 through a formal board meeting held on February 3, 2026, showing mixed performance with strong revenue growth but declining quarterly profits due to exceptional items.

Board Meeting Outcomes and Corporate Actions

The Board of Directors approved several key decisions during their meeting held from 3:00 p.m. to 4:05 p.m. on February 3, 2026. The board declared an interim dividend of ₹5.50 per equity share for FY2026, with the record date fixed as February 20, 2026. Additionally, the board approved the continuation of Dr. Rajiv Kumar as Non-Executive Independent Director beyond age 75, effective July 6, 2026, subject to postal ballot approval.

Financial Performance Overview

The company reported consolidated net profit of ₹1,203.29 million for Q3FY26, representing a significant 33% decline from the previous quarter's ₹1,795.13 million. However, revenue demonstrated robust growth, reaching ₹24,674.47 million, up 18.2% year-over-year from ₹20,878.50 million in Q3FY25.

Exceptional Items Impact

The quarterly profit decline was primarily attributed to exceptional items totaling ₹1,001.45 million. The major component was a one-time expense of ₹913.53 million related to new Labour Codes notified by the Government of India on November 21, 2025. These codes consolidated twenty-nine existing labour laws and required recognition of increased liability for gratuity and compensated absences. Additionally, the company recorded ₹87.92 million as provision for impairment of investment in associate.

Auditor's Certification and Compliance

Deloitte Haskins & Sells LLP provided unmodified audit opinions for both standalone and consolidated financial results. The auditors confirmed that the results are presented in accordance with Regulation 33 of SEBI LODR Regulations and give a true and fair view in conformity with Indian Accounting Standard 34. The company submitted the required declaration under Regulation 33 confirming the unmodified audit opinion.

Segment-wise Revenue Performance

The company's diversified business model showed growth across all segments:

Recent Acquisition Integration

Firstsource completed the acquisition of Pastdue Credit Solutions Limited (PDC) on December 11, 2025, for an aggregate consideration of GBP 22 million. PDC, headquartered in the UK, provides white-label early arrears and debt collection services. The acquisition allocated ₹912.40 million to fair value of net assets and ₹1,802.07 million to goodwill on a provisional basis.

Firstsource Solutions Limited has announced a conference call with institutional investors and analysts to discuss its financial performance for the quarter ended December 31, 2025. The call is scheduled as part of the company's regular investor engagement activities following quarterly results.

Conference Call Details

The earnings call has been organized in compliance with Regulation 30(6) read with Part A of Schedule III of the SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015. The company has provided comprehensive access details to ensure broad participation from the investment community.

Multi-Timezone Access

Recognizing its global investor base, Firstsource Solutions has arranged the call timing to accommodate participants across multiple time zones. The 5:00 PM IST timing corresponds to 7:30 PM Singapore time, 11:30 AM GMT, and 6:30 AM EST, enabling convenient access for international investors.

Participation Options

The company has provided multiple ways for participants to join the conference call:

• DiamondPass™: Pre-registration option allowing direct connection without operator assistance
• Universal dial-in numbers: +91 22 6280 1356 and +91 22 7115 8159
• International toll-free access: Dedicated numbers for Singapore (800 101 2045), Hong Kong (800 964 448), UK (0 808 101 1573), and USA (1 866 746 2133)

Additional Information

Participants are advised to dial in ten minutes ahead of the scheduled time to ensure smooth connectivity. The company will make the conference call transcript available on the investors section of its website following the call, providing ongoing access to the discussion for stakeholders who cannot participate live.

The announcement was signed by Pooja Nambiar, Company Secretary of Firstsource Solutions Limited, and communicated to both the National Stock Exchange of India Limited and BSE Limited as per regulatory requirements.