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    Firstsource Solutions Limited

    FSLGood
    Services·3 Feb 2026
    Management Summary

    Firstsource delivered a strong Q3 FY26 characterized by double-digit revenue growth and consistent margin expansion. The company is successfully executing its strategy of shifting work to offshore/nearshore locations and rationalizing low-margin accounts to drive profitability. With a robust $1B+ pipeline and successful acquisition integrations, management has raised full-year guidance for both top-line growth and operating margins.

    Highlights

    8
    • Revenue of ₹2,440 crores ($274M), up 16.2% YoY in Rupee terms and 10.6% in constant currency

    • EBIT margin expanded to 11.9%, up 80bps YoY and 40bps QoQ, marking the 5th straight quarter of expansion

    • Adjusted Net Profit reached ₹200 crores, representing 26% YoY growth

    • Signed 5 large deals (ACV >$5M) in Q3, bringing the 9M FY26 total to 13 large deals

    • Raised FY26 constant currency revenue growth guidance to 14.5%-15.5% (including acquisitions)

    • Raised FY26 EBIT margin guidance to 11.5%-12.0% range

    • Interim dividend of ₹5.5 per share declared by the Board

    • Deal pipeline remains robust, staying above the $1 billion mark

    What Changed2

    vs Q4 FY26

    Risks discussed4 → 3 (-1)Q&A highlights7 → 3 (-4)

    Key financials

    Single quarter

    06 metrics
    1. 01Revenue₹2,440 Cr+16.2%YoY
    2. 02EBIT Margin11.9%
    3. 03Adjusted PAT₹200 Cr+26%YoY
    4. 04Diluted EPS₹2.87
    5. 05DSO67 days

    Segment breakdown

    Banking and Financial Services (BFS)
    9% Revenue Growth (CC)
    Healthcare
    6% Revenue Growth (CC)
    Communications, Media and Technology (CMT)
    14.0% Revenue Growth (CC)2% Revenue Growth (CC)
    Diverse (Utilities/Retail)
    21% Revenue Growth (CC)37% Revenue Growth (CC)
    List

    Guidance & targets

    4
    CategoryTargetPriority
    Revenue
    Constant Currency Revenue Growth (Total)
    14.5% to 15.5%
    High
    Margin
    EBIT Margin Band
    11.5% to 12%
    High
    Margin
    Long-term EBIT Margin Target
    14% to 15%
    Medium
    Other
    Effective Tax Rate
    19-21%
    High

    Risks & concerns

    4
    RiskSeverity

    US Regulatory changes (CMS Medicare Advantage rates)

    Proposed flat rates for Medicare Advantage could pressure payer margins, though management views this as a catalyst for more offshoring.Both acknowledged

    medium

    US Credit Card late fee caps

    Potential impact on collections business (ARSI) if interest rates/fees are capped; management sees no immediate impact as it's currently a proposal.Analyst downplayed

    medium

    Account rationalization in Healthcare Provider segment

    Trimming low-margin/low-growth accounts will impact FY26 revenue growth by ~50bps but is expected to improve overall margins.Management acknowledged

    low

    Areas of Evasion(1)

    • Specific absolute sizes of US/UK onshore headcount for modeling revenue deflation.

    Q&A highlights

    3

    “Our view is that, this should lead to not just more outsourcing, but also more offshoring and clients looking for more transformational programs that give them a structural uplift in their cost structure. So, we think it is a net positive in terms of a tailwind.”

    Addresses a major regulatory risk in the healthcare payer segment, turning a potential headwind into an outsourcing opportunity.

    asked by Vibhor Singhal

    2 min read5 chapters

    Detailed Narrative

    01

    Robust Deal Momentum and Pipeline Strength

    Firstsource signed five large deals in Q3 with an Annual Contract Value (ACV) exceeding $5 million each. This brings the total for the first nine months of FY26 to 13 large deals, nearly matching the 14 won in the entirety of FY25. Notably, six of these deals came from new logos, highlighting the company's growing competitiveness. The total deal pipeline remains healthy and robust, consistently staying above the $1 billion mark.

    02

    Accelerated Margin Expansion and Guidance Raise

    The company reported an EBIT margin of 11.9%, representing an 80bps YoY expansion. This marks the fifth consecutive quarter of sequential margin improvement, driven by operational efficiencies and a shift toward offshore delivery. Consequently, management raised its FY26 EBIT margin guidance to 11.5%-12.0%. The company remains committed to its long-term aspiration of reaching a 14%-15% margin band over the next 3-4 years.

    03

    Strategic Shift Towards Offshore and Nearshore Delivery

    A key driver of margin expansion is the aggressive shift of work to lower-cost geographies. Currently, 80% of gross hiring is occurring in offshore and nearshore locations. Over the last four quarters, UK onshore headcount has decreased by approximately 40%, while headcount in South Africa has grown by 50%. While this shift creates an 'optical' headwind to revenue due to lower billing rates per head, it significantly enhances profitability and structural cost advantages.

    04

    Healthcare Vertical Rationalization and Clinical Expansion

    Healthcare revenue grew 6% YoY but remained flat sequentially as the company intentionally rationalized low-margin, low-growth accounts in the provider segment. This rationalization is expected to impact FY26 revenue growth by about 50 basis points. Simultaneously, the acquisition of TeleMedik strengthens Firstsource's clinical and utilization management capabilities, particularly in the Puerto Rico payer market, providing a structural cost advantage for Medicaid work.

    05

    Acquisition Integration and Geographic Diversification

    The integration of Pastdue Credit was completed in Q3, contributing roughly 2% to YoY constant currency growth. Management plans to 'double down' on the utility segment using these new capabilities. Furthermore, the company is incubating new growth opportunities in Canada and Australia, with one of the largest Q3 deal wins occurring in the Australian market. The 'Diverse' portfolio, including UK retail and utilities, showed exceptional growth of 21% YoY.

    This is an AI-generated summary of a publicly available earnings call transcript. It is for informational purposes only and does not constitute investment advice, a recommendation, or an endorsement. inve.money is not a SEBI-registered investment advisor. Please consult a qualified financial advisor before making any investment decisions.