Firstsource Solutions Ltd. - Quarterly/Annual Result Disclosures and Notes dated 31 Mar 2026

1. Figures for the quarter ended March 31, 2026 and March 31, 2025 are the balancing figures between the audited standalone financial statements in respect of the full year and the audited standalone 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.

2. 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.

3. The Board of Directors, at its meeting held on November 4, 2025, approved a Scheme of Amalgamation ('Scheme') under Sections 230 to 232 of the Companies Act, 2013, for the merger of Firstsource Process Management Services Limited and Accunai India Services Private Limited with the Company. The Scheme is subject to requisite approvals, including the sanction of the Hon’ble National Company Law Tribunal (NCLT), and is yet to attain finality.  The Appointed date of the Scheme is April 1, 2026.

4.Revenue from operations includes Other operating income, net.

Cashflow notes

1.Other adjustments for which cash effects are investing or financing cash flow: includes (Gain) / Loss on sale of Property Plant and Equipment Rs (10.72)million and Profit on sale / redemption of investments Rs (39.07) million

2.Cash flows used in obtaining control of subsidiaries or other businesses: includes Payment of contingent consideration towards acquisition Rs 26.93million and Investment in subsidiary Rs 7.49 million

3.Other inflows (outflows) of cash: includes Earmarked funds placed with banks Rs 11.57 million