Firstsource Solutions Ltd. - Quarterly/Annual Result Disclosures and Notes dated 31 Dec 2025

1. 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.
2. Exceptional Items for the quarter ended December 31, 2025 consist of :
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.
b Provision for impairment of investment in associate of Rs. 87.92 milllion.
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.
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.