Firstsource Solutions Ltd. - Quarterly/Annual Result Disclosures and Notes dated 30 Jun 2025

Notes:
1. The audited condensed interim standalone financial statements for the quarter ended June 30, 2025 have been taken on record by the Board of Directors at its meeting held on July 30, 2025. The statutory auditors have expressed an unmodified audit opinion. The information presented above is extracted from the audited condensed interim standalone financial statements. These 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.

2.On July 18, 2025, the Company, through its wholly owned subsidiary Firstsource Solutions UK Limited, has executed a share purchase agreement to acquire 100% ownership of Pastdue Credit Solutions Limited ('PDC'), a UK-based collections agency, for a consideration of GBP 22 million, including earn out payments, subject to regulatory approvals. Upon completion of transaction, PDC will become a wholly owned subsidiary of Firstsource Solutions UK Limited.

3.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.


Profit and loss Notes:
1.Revenue from operations includes Other operating income, net.