📉 The Financial Deep Dive
The Numbers: Firstsource Solutions Limited announced robust financial results for Q3 FY26. Consolidated revenue grew by a significant 16.2% year-on-year to ₹24,431 million. Earnings Before Interest and Taxes (EBIT) saw a substantial 24.9% increase year-on-year to ₹2,915 million, maintaining a healthy 11.9% EBIT margin. For the nine months ended December 31, 2025, revenue stood at ₹69,729 million, up 19.8% YoY, with EBIT at ₹8,078 million (11.6% margin, +26.5% YoY).
While adjusted PAT for the quarter was ₹2,022 million with adjusted diluted EPS at ₹2.87, reported PAT stood at ₹1,203 million, a decrease from ₹1,603 million in Q3 FY25. This resulted in a reported diluted EPS of ₹1.71, down from ₹2.33 YoY. For the nine months, reported PAT was ₹4,692 million with reported diluted EPS of ₹6.65.
The Quality: Free Cash Flow (FCF) generation remained a strong point, with FCF to adjusted PAT at an impressive 164% for the quarter and 159% for the nine months. The decline in reported PAT and EPS for Q3 FY26 was primarily due to ₹913.53 million in exceptional items, which included a provision for new Labour Codes affecting employee benefit computations and an impairment of investment in an associate.
The Grill: Management expressed confidence by raising the FY26 outlook. They now expect revenue growth in the range of 14.5% to 15.5% in constant currency terms, including a 1.5% contribution from acquisitions. The projected EBIT margin for FY26 is set between 11.5% and 12%. This optimistic guidance is underpinned by consistent business development, including the signing of five large deals in Q3 FY26 (marking the fourth consecutive quarter with four or more large wins) and adding nine new logos, five of which are strategic. The acquisition of Pastdue Credit Solutions Limited (UK) on December 11, 2025, is also expected to contribute.
🚩 Risks & Outlook
Specific Risks: Key operational challenges will involve the successful integration of the newly acquired UK entity and ongoing adjustments related to the new Labour Codes impacting employee costs. Continued execution on the significant new deals signed remains crucial for sustained growth.
The Forward View: Investors will monitor Firstsource Solutions' ability to maintain its revenue growth momentum, deliver on EBIT margin guidance, and effectively integrate its recent acquisition. The declaration of an interim dividend of ₹5.50 per equity share signals management's positive outlook on future cash flows and profitability.