Firstsour.Solu.

    FSL
    Good
    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.

    Highlights8
    • 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 Changed3

    vs Q4 FY26

    Guidance items5 → 4 (-1)Risks discussed2 → 3 (+1)Q&A highlights8 → 3 (-5)
    Call Stats6
    Factual counts only
    35
    Data Points

    Notable Quotes from the Call

    Most Confident Moment

    Raising both revenue and EBIT margin guidance for the full year despite macroeconomic uncertainties.

    Least Confident Moment

    Acknowledging that final CMS rates for healthcare will only be known in a few months.

    Numbers6

    Key Financials

    MetricValueYoY
    Revenue₹2.4K Cr+16.2% YoY
    EBIT Margin11.9%
    Adjusted PAT₹200 Cr+26.0% YoY
    Diluted EPS₹2.87
    DSO67 days
    Headcount36689 employees

    Segment Breakdown

    Share of Revenue Growth (CC)

    • Banking and Financial Services (BFS)18.0%
    • Healthcare12.0%
    • Communications, Media and Technology (CMT)28.0%
    • Diverse (Utilities/Retail)42.0%
    Banking and Financial Services (BFS)
    0.09 yoy Revenue Growth (CC)
    Healthcare
    0.06 yoy Revenue Growth (CC)
    Communications, Media and Technology (CMT)
    0.14 yoy Revenue Growth (CC)0.02 qoq Revenue Growth (CC)
    Diverse (Utilities/Retail)
    0.21 yoy Revenue Growth (CC)0.37 qoq Revenue Growth (CC)
    Trend6

    Historical Trend

    Last 6Q
    MetricLatestTrend
    Revenue(million)25.8
    EBIT Margin12.2%
    PAT(million)180
    Diluted EPS(Rs)2.91
    Receivable Days (DSO)(days)69
    Net Debt(crores)1080
    Promises4

    Guidance & Targets

    CategoryTargetPriority
    Revenue
    Constant Currency Revenue Growth (Total)14.5% to 15.5%
    High
    Margin
    EBIT Margin Band11.5% to 12%
    High
    Margin
    Long-term EBIT Margin Target14% to 15%
    Medium
    Other
    Effective Tax Rate19-21%
    High
    Risks4

    Risks & Concerns

    SeverityRisk
    medium

    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
    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
    low

    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

    Areas of Evasion(1)

    • Specific absolute sizes of US/UK onshore headcount for modeling revenue deflation.
    Q&A3

    Q&A Highlights

    Narrative2m

    Detailed Narrative

    5 chapters
    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.

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