WNS (WNS) 20-F 15 May 19 2019 FY Annual report (foreign) Financial data

Document and Entity Information

Document and Entity Information	12 Months Ended
	Mar. 31, 2019shares
Document and entity information [abstract]
Document Type	20-F
Amendment Flag	false
Document Period End Date	Mar. 31, 2019
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	FY
Trading Symbol	WNS
Entity Registrant Name	WNS (HOLDINGS) LTD
Entity Central Index Key	0001356570
Current Fiscal Year End Date	--03-31
Entity Well-known Seasoned Issuer	Yes
Entity Current Reporting Status	Yes
Entity Shell Company	false
Entity Emerging Growth Company	false
Entity Filer Category	Large Accelerated Filer
Entity Common Stock, Shares Outstanding	50,051,920

Consolidated Statements of Fina

Consolidated Statements of Financial Position - USD ($) $ in Thousands	Mar. 31, 2019	Mar. 31, 2018
Current assets:
Cash and cash equivalents	$ 85,444	$ 99,829
Investments	67,913	120,960
Trade receivables, net	73,872	71,388
Unbilled revenue	66,752	61,721
Funds held for clients	7,063	10,066
Derivative assets	13,394	11,738
Contract assets	4,190
Prepayments and other current assets	16,783	24,847
Total current assets	335,411	400,549
Non-current assets:
Goodwill	130,811	135,186
Intangible assets	80,188	89,652
Property and equipment	60,998	60,606
Derivative assets	5,687	3,245
Deferred tax assets	23,772	27,395
Investments	82,487	542
Contract assets	22,037
Other non-current assets	44,239	42,388
Total non-current assets	450,219	359,014
TOTAL ASSETS	785,630	759,563
Current liabilities:
Trade payables	17,831	19,703
Provisions and accrued expenses	27,619	28,826
Derivative liabilities	2,096	6,466
Pension and other employee obligations	68,121	64,617
Current portion of long-term debt	27,969	27,740
Contract liabilities	5,427	2,908
Current taxes payable	2,603	1,262
Other liabilities	10,294	15,739
Total current liabilities	161,960	167,261
Non-current liabilities:
Derivative liabilities	307	2,289
Pension and other employee obligations	11,248	9,621
Long term debt	33,422	61,391
Contract liabilities	6,609	571
Other non-current liabilities	8,959	11,662
Deferred tax liabilities	10,706	11,812
Total non-current liabilities	71,251	97,346
TOTAL LIABILITIES	233,211	264,607
Shareholders' equity:
Share capital (ordinary shares $0.16 (10 pence) par value, authorized 60,000,000 shares; issued: 51,153,220 shares and 54,834,080 shares each as at March 31, 2019 and March 31, 2018, respectively)	8,056	8,533
Share premium	269,529	371,764
Retained earnings	478,145	364,424
Other components of equity	(146,894)	(115,534)
Total shareholder's equity, including shares held in treasury	608,836	629,187
Less: 1,101,300 shares as at March 31, 2019 and 4,400,000 shares as at March 31, 2018, held in treasury, at cost	(56,417)	(134,231)
Total shareholders' equity	552,419	494,956
TOTAL LIABILITIES AND EQUITY	$ 785,630	$ 759,563

Consolidated Statements of Fi_2

Consolidated Statements of Financial Position (Parenthetical)	Mar. 31, 2019£ / sharesshares	Mar. 31, 2019$ / sharesshares	Mar. 31, 2018£ / sharesshares	Mar. 31, 2018$ / sharesshares
Statement of financial position [abstract]
Share capital, par value | (per share)	£ 0.10	$ 0.16	£ 0.10	$ 0.16
Share capital, authorized	60,000,000	60,000,000	60,000,000	60,000,000
Share capital, issued	51,153,220	51,153,220	54,834,080	54,834,080
Shares held in treasury, shares	1,101,300	1,101,300	4,400,000	4,400,000

Consolidated Statements of Inco

Consolidated Statements of Income - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2019	Mar. 31, 2018	Mar. 31, 2017
Profit or loss [abstract]
Revenue	$ 809,120	$ 757,956	$ 602,546
Cost of revenue	518,236	503,130	403,324
Gross profit	290,884	254,826	199,222
Operating expenses:
Selling and marketing expenses	44,573	41,767	32,631
General and administrative expenses	115,261	117,626	91,742
Foreign exchange gain, net	(4,495)	(14,973)	(14,514)
Impairment of goodwill	0	0	21,673
Amortization of intangible assets	15,783	15,505	20,539
Operating profit	119,762	94,901	47,151
Other income, net	(14,594)	(11,230)	(8,689)
Finance expense	3,204	4,264	547
Profit before income taxes	131,152	101,867	55,293
Income tax expense	25,719	15,431	17,530
Profit after tax	$ 105,433	$ 86,436	$ 37,763
Earnings per ordinary share
Basic	$ 2.10	$ 1.72	$ 0.75
Diluted	$ 2.02	$ 1.63	$ 0.71

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2019	Mar. 31, 2018	Mar. 31, 2017
Statement of comprehensive income [abstract]
Profit after tax	$ 105,433	$ 86,436	$ 37,763
Other comprehensive income/(loss), net of taxes - Items that will not be reclassified to profit or loss:
Pension adjustment, net of tax	(104)	2,486	(1,804)
Other comprehensive income/(loss), net of taxes - Items that will be reclassified subsequently to profit or loss:
Current period gain/(loss)	13,582	(341)	43,118
Net change in time value of option contracts designated as cash flow hedges	(2,484)
Reclassification to profit or loss	(486)	(26,436)	(24,777)
Foreign currency translation (loss)/gain	(37,230)	14,202	(7,810)
Income tax (expense)/benefit relating to above	(1,877)	9,409	(6,921)
Other comprehensive income/(loss), net of taxes - Items that will be reclassified subsequently to profit or loss	(28,495)	(3,166)	3,610
Total other comprehensive (loss)/income, net of taxes	(28,599)	(680)	1,806
Total comprehensive income	$ 76,834	$ 85,756	$ 39,569

Consolidated Statements of Chan

Consolidated Statements of Changes in Equity - USD ($) $ in Thousands	Total	Previously stated [member]	Adoption of IFRS 9 [member]	Adoption of IFRS 15 [member]	Restated Adjusted balance [member]	Share capital [member]	Share capital [member]Previously stated [member]	Share capital [member]Restated Adjusted balance [member]	Share premium [member]	Share premium [member]Previously stated [member]	Share premium [member]Restated Adjusted balance [member]	Retained earnings [member]	Retained earnings [member]Previously stated [member]	Retained earnings [member]Adoption of IFRS 9 [member]	Retained earnings [member]Adoption of IFRS 15 [member]	Retained earnings [member]Restated Adjusted balance [member]	Other components of equity: Foreign currency translation reserve [member]	Other components of equity: Foreign currency translation reserve [member]Previously stated [member]	Other components of equity: Foreign currency translation reserve [member]Restated Adjusted balance [member]	Other components of equity: Cash flow hedging reserve [member]	Other components of equity: Cash flow hedging reserve [member]Previously stated [member]	Other components of equity: Cash flow hedging reserve [member]Adoption of IFRS 9 [member]	Other components of equity: Cash flow hedging reserve [member]Restated Adjusted balance [member]	Other components of equity: Pension adjustments [member]	Other components of equity: Pension adjustments [member]Previously stated [member]	Other components of equity: Pension adjustments [member]Restated Adjusted balance [member]	Treasury shares [member]	Treasury shares [member]Previously stated [member]	Treasury shares [member]Restated Adjusted balance [member]
Beginning balance at Mar. 31, 2016	$ 408,189					$ 8,211			$ 306,874			$ 240,225					$ (124,357)			$ 5,928				$ 1,769			$ (30,461)
Beginning balance at Mar. 31, 2016						52,406,304																					1,100,000
Shares issued for exercised options and restricted share units ("RSUs") (Refer note 24)	8,941					$ 122			8,819
Shares issued for exercised options and restricted share units ("RSUs") (Refer Note 24), shares						906,255
Purchase of treasury shares (Refer note 19)	(64,224)																										$ (64,224)
Purchase of treasury shares (Refer note 19), shares																											2,200,000
Share-based compensation (Refer Note 24)	23,036								23,036
Excess tax benefits relating to share-based options and RSUs	(445)								(445)
Transactions with owners	(32,692)					$ 122			31,410																		$ (64,224)
Transactions with owners, shares						906,255																					2,200,000
Profit after tax	37,763											37,763
Other comprehensive income/(loss), net of taxes	1,806																(7,810)			11,420				(1,804)
Total comprehensive income/(loss) for the period	39,569											37,763					(7,810)			11,420				(1,804)
Ending balance at Mar. 31, 2017	415,066					$ 8,333			338,284			277,988					(132,167)			17,348				(35)			$ (94,685)
Ending balance at Mar. 31, 2017						53,312,559																					3,300,000
Shares issued for exercised options and restricted share units ("RSUs") (Refer note 24)	1,347					$ 200			1,147
Shares issued for exercised options and restricted share units ("RSUs") (Refer Note 24), shares						1,521,521
Purchase of treasury shares (Refer note 19)	(39,546)																										$ (39,546)
Purchase of treasury shares (Refer note 19), shares																											1,100,000
Share-based compensation (Refer Note 24)	30,565								30,565
Purchase of equity from non-controlling interest	(52)								(52)
Excess tax benefits relating to share-based options and RSUs	1,820								1,820
Transactions with owners	(5,866)					$ 200			33,480																		$ (39,546)
Transactions with owners, shares						1,521,521																					1,100,000
Profit after tax	86,436											86,436
Other comprehensive income/(loss), net of taxes	(680)																14,202			(17,368)				2,486
Total comprehensive income/(loss) for the period	85,756											86,436					14,202			(17,368)				2,486
Ending balance at Mar. 31, 2018	494,956	$ 494,956	$ 16	$ 5,511	$ 500,483	$ 8,533	$ 8,533	$ 8,533	371,764	$ 371,764	$ 371,764	364,424	$ 364,424	$ 2,777	$ 5,511	$ 372,712	(117,965)	$ (117,965)	$ (117,965)	(20)	$ (20)	$ (2,761)	$ (2,781)	2,451	$ 2,451	$ 2,451	$ (134,231)	$ (134,231)	$ (134,231)
Ending balance at Mar. 31, 2018						54,834,080	54,834,080	54,834,080																			4,400,000	4,400,000	4,400,000
Shares issued for exercised options and restricted share units ("RSUs") (Refer note 24)						$ 96			(96)
Shares issued for exercised options and restricted share units ("RSUs") (Refer Note 24), shares						719,140
Cancellation of treasury shares (Refer Note 19)						$ (573)			(133,658)																		$ 134,231
Cancellation of treasury shares (Refer Note 19), shares						(4,400,000)																					(4,400,000)
Purchase of treasury shares (Refer note 19)	(56,417)																										$ (56,417)
Purchase of treasury shares (Refer note 19), shares																											1,101,300
Share-based compensation (Refer Note 24)	30,305								30,305
Excess tax benefits relating to share-based options and RSUs	1,214								1,214
Transactions with owners	(24,898)					$ (477)			(102,235)																		$ 77,814
Transactions with owners, shares						(3,680,860)																					(3,298,700)
Profit after tax	105,433											105,433
Other comprehensive income/(loss), net of taxes	(28,599)																(37,230)			8,735				(104)
Total comprehensive income/(loss) for the period	76,834											105,433					(37,230)			8,735				(104)
Ending balance at Mar. 31, 2019	$ 552,419					$ 8,056			$ 269,529			$ 478,145					$ (155,195)			$ 5,954				$ 2,347			$ (56,417)
Ending balance at Mar. 31, 2019						511,532,220																					1,101,300

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2019	Mar. 31, 2018	Mar. 31, 2017
Cash flows from operating activities:
Profit after tax	$ 105,433	$ 86,436	$ 37,763
Adjustments to reconcile profit after tax to net cash generated from operating activities:
Depreciation and amortization	36,117	35,459	37,442
Impairment of goodwill			21,673
Share-based compensation expense	30,305	30,565	23,036
Amortization of debt issue cost	360	488	52
Allowances for expected credit losses ("ECL")	659	(499)	(1,040)
Unrealized exchange (gain)/loss, net	(2,441)	2,663	(11,123)
Current tax expense	27,526	24,494	25,785
Interest expense	2,844	3,778	495
Interest income	(2,556)	(3,693)	(2,083)
Income from marketable securities	(7,979)	(3,570)	(4,131)
Unrealized gain on investments		(3)	(6)
Income from funds held in escrow		(239)	(280)
Loss/ (gain) on sale of property and equipment	25	(325)	143
Deferred income taxes	(1,807)	(9,063)	(8,255)
Deferred rent	1,578	1,289	1,136
Excess tax benefit from share-based compensation expense	(1,260)	(685)	(270)
Unrealized (gain)/loss on derivative instruments	(372)	5,283	(1,930)
Others, net			23
Changes in operating assets and liabilities:
Trade receivables and unbilled revenue	(14,822)	(16,413)	(1,630)
Other assets	(17,340)	(4,196)	(2,137)
Trade payables	(585)	2,029	(4,203)
Contract liabilities	8,714	(2,560)	2,303
Other liabilities	8,279	13,722	6,914
Cash generated from operating activities before interest and income taxes:	172,678	163,636	119,677
Income taxes paid	(22,992)	(27,265)	(29,462)
Interest paid	(2,521)	(3,390)	(84)
Interest received	2,489	3,327	2,004
Net cash provided by operating activities	149,654	136,308	92,135
Cash flows from investing activities:
Restricted cash, held in escrow			(5,112)
Payment of contingent considerations in relation to acquisitions	(6,922)	(5,465)
Proceeds from restricted cash, held in escrow		239	280
Government grant received		200
Government grants repaid	(200)	(136)
Payment for property and equipment and intangible assets	(32,292)	(33,684)	(22,867)
Proceeds from sale of property and equipment	120	367	443
Investment in fixed deposits	(27,899)	(26,532)	(24,672)
Proceeds from maturity of fixed deposits	31,336	30,698	15,112
Investment in marketable securities (long-term)	(78,823)
Marketable securities (short-term) sold / (purchased), net	42,037	(12,761)	32,413
Profit on sale of marketable securities (short-term)	1,497
Dividends received	32	3,570	4,127
Investment in mutual funds		(52)	(462)
Proceeds from maturity of fixed maturity plans ("FMPs")		100
Net cash used in investing activities	(71,347)	(43,583)	(131,267)
Cash flows from financing activities:
Repurchase of shares	(56,417)	(39,546)	(64,224)
Proceeds from exercise of stock options		1,347	8,941
Proceeds from long-term debt			118,000
Repayment of long-term debt	(28,100)	(28,100)
Repayment of short-term borrowings, net			(475)
Payment of debt issuance cost		(354)	(953)
Purchase of equity of non-controlling interest		(52)
Excess tax benefit from share-based compensation expense	1,260	685	270
Net cash (used in)/provided by financing activities	(83,257)	(66,020)	61,559
Exchange difference on cash and cash equivalents	(9,435)	3,321	5,522
Net change in cash and cash equivalents	(14,385)	30,026	27,949
Cash and cash equivalents at the beginning of the year	99,829	69,803	41,854
Cash and cash equivalents at the end of the year	85,444	99,829	69,803
Non-cash transactions: Investing activities
(i) Liability towards property and equipment and intangible assets purchased on credit	6,114	5,440	4,292
(ii) Contingent consideration payable towards acquisitions			19,678
(iv) Release of restricted cash, held in escrow	1,535	1,535
MTS HealthHelp Inc. [member]
Adjustments to reconcile profit after tax to net cash generated from operating activities:
Reversal of contingent consideration in relation to acquisition of HealthHelp		(1,324)
Cash flows from investing activities:
Acquisition of subsidiaries and businesses, net of cash acquired			(56,674)
Adjustment towards acquisition		(573)
Repayment of long-term debt of subsidiaries			(29,249)
Denali Sourcing Services Inc. [member]
Cash flows from investing activities:
Acquisition of subsidiaries and businesses, net of cash acquired			(31,886)
Adjustment towards acquisition		446
Payment of contingent considerations in relation to acquisitions	(2,484)	(2,351)
Non-cash transactions: Investing activities
(iii) Liability towards deferred consideration			522
Financing activities
(i) Short-term line of credit of Denali			475
Value Edge Research Services Private Limited [member]
Cash flows from investing activities:
Acquisition of subsidiaries and businesses, net of cash acquired			$ (12,720)
Non-cash transactions: Investing activities
(iv) Release of restricted cash, held in escrow	(1,535)	$ (1,535)
Hotel Beds Group SLU [member]
Cash flows from investing activities:
Acquisition of subsidiaries and businesses, net of cash acquired	$ (233)

Consolidated Statements of Ca_2

Consolidated Statements of Cash Flows (Parenthetical) - Long term debt (including current portion) [member] $ in Thousands	12 Months Ended
	Mar. 12, 2019USD ($)
Statement [LineItems]
Opening Balance	$ 89,131
Cash flows	(28,100)
Non-cash changes amortization of debt issuance cost	360
Closing balance	$ 61,391

Company overview

Company overview	12 Months Ended
	Mar. 31, 2019
Text block [abstract]
Company overview	1. Company overview WNS (Holdings) Limited (“WNS Holdings”), along with its subsidiaries (collectively, “the Company”), is a global business process management (“BPM”) company with client service offices in Australia, Dubai (United Arab Emirates), Germany, London (UK), New Jersey (US), Singapore and France and delivery centers in the People’s Republic of China (“China”), Costa Rica, India, the Philippines, Poland, Romania, Republic of South Africa (“South Africa”), Sri Lanka, Turkey, Spain, the United Kingdom (“UK”) and the United States (“US”). The Company’s clients are primarily in the travel, shipping and logistics services, utilities, retail and consumer products group, banking and financial and consulting and professional services, insurance services, healthcare, auto claims and others. WNS Holdings is incorporated in Jersey, Channel Islands and maintains a registered office in Jersey at 22, Grenville Street, St Helier, Jersey JE4 8PX. These consolidated financial statements were approved by the Board of Directors and authorized for issue on May 15, 2019.

Summary of significant accounti

Summary of significant accounting policies	12 Months Ended
	Mar. 31, 2019
Text block [abstract]
Summary of significant accounting policies	2. Summary of significant accounting policies a. Basis of preparation These consolidated financial statements have been prepared in compliance with International Financial Reporting Standards (“IFRS”) as issued by the International Accounting Standard Board (“IASB”). These consolidated financial statements correspond to the classification provisions contained in IAS 1 (revised), “Presentation of Financial Statements.” Accounting policies applied are consistent with the policies that were applied for the preparation of the consolidated financial statements for the year March 31, 2018, except in relation to the new standards, IFRS 15 “Revenue from Contracts with Customers” and IFRS 9 “Financial Instruments”, adopted on April 1, 2018 (Refer Note 4). b. Basis of measurement These consolidated financial statements have been prepared on a historical cost convention and on an accrual basis, except for the following material items that have been measured at fair value as required by relevant IFRS: a. Derivative financial instruments; b. Share-based payment transactions; c. Marketable securities and investments in mutual funds; d. Investments in FMPs; and e. Contingent consideration. c. Use of estimates and judgments The preparation of financial statements in conformity with IFRS requires management to make judgments, estimates and assumptions that affect the application of accounting policies and the reported amount of assets, liabilities, income and expenses. Actual results may differ from those estimates. Estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognized in the period in which the estimates are revised and in any future period affected. In particular, information about significant areas of estimation, uncertainty and critical judgments in applying accounting policies that have the most significant effect on the amount recognized in the consolidated financial statements is included in the following notes: i. Revenue recognition The Company’s determination of whether BPM services are considered distinct performance obligations that should be accounted for separately versus together may require significant judgment. The Company provides automobile claims handling services, wherein the Company enters into contracts with its clients to process all their claims over the contract period and the fees are determined either on a per claim basis or as a fixed payment for the contract period. Where the contracts are on a per claim basis, the Company invoices the client at the inception of the claim process. The Company estimates the processing period for the claims and recognizes revenue over the estimated processing period. This processing period generally ranges between one to two months. The processing time may be greater for new clients and the estimated service period is adjusted accordingly. The processing period is estimated based on historical experience and other relevant factors, if any. ii. Current income taxes The major tax jurisdictions for the Company are India, South Africa, UK and US, though the Company also files tax returns in other foreign jurisdictions. Significant judgments are involved in determining the provision for income taxes including judgment on whether tax positions are probable of being sustained in tax assessments. A tax assessment can involve complex issues, which can only be resolved over extended time periods. The recognition of taxes that are subject to certain legal or economic limits or uncertainties is assessed individually by management based on the specific facts and circumstances. iii. Deferred income taxes The assessment of the probability of future taxable profit in which deferred tax assets can be utilized is based on the Company’s latest approved budget forecast, which is adjusted for significant non-taxable iv. Impairment An impairment loss is recognized for the amount by which an asset’s or cash-generating unit’s carrying amount exceeds its recoverable amount. To determine the recoverable amount, management estimates expected future cash flows from each asset or cash-generating unit and determines a suitable interest rate in order to calculate the present value of those cash flows. In the process of measuring expected future cash flows management makes assumptions about future operating results. These assumptions relate to future events and circumstances. The actual results may vary, and may cause significant adjustments to the Company’s assets within the next financial year. The calculation of impairment loss involves significant estimates and assumptions which include revenue and earnings multiples, growth rates and net margins used to calculate projected future cash flows, risk-adjusted discount rate and future economic and market conditions. In most cases, determining the applicable discount rate involves estimating the appropriate adjustment to market risk and the appropriate adjustment to asset-specific risk factors. v. Valuation of derivative financial instruments Management uses valuation techniques in measuring the fair value of derivative financial instruments, where active market quotes are not available. In applying the valuation techniques, management makes maximum use of market inputs, and uses estimates and assumptions that are, as far as possible, consistent with observable data that market participants would use in pricing the instrument. Where applicable data is not observable, management uses its best estimate about the assumptions that market participants would make. These estimates may vary from the actual prices that would be achieved in an arm’s length transaction at the reporting date. vi. Accounting for defined benefit plans In accounting for pension and post-retirement benefits, several statistical and other factors that attempt to anticipate future events are used to calculate plan expenses and liabilities. These factors include expected return on plan assets, discount rate assumptions and rate of future compensation increases. To estimate these factors, actuarial consultants also use estimates such as withdrawal, turnover, and mortality rates which require significant judgment. The actuarial assumptions used by the Company may differ materially from actual results in future periods due to changing market and economic conditions, regulatory events, judicial rulings, higher or lower withdrawal rates, or longer or shorter participant life spans. vii. Share-based compensation expense The share-based compensation expense is determined based on the Company’s estimate of equity instruments that will eventually vest and valuation using the Black-Scholes-Merton pricing model, Monte-Carlo simulation and the binomial lattice model. viii. Business combinations Business combinations are accounted for using the acquisition method under the provisions of IFRS 3 (Revised) , “Business Combinations.” The cost of an acquisition is measured at the fair value of the assets transferred, equity instruments issued and liabilities incurred at the date of acquisition. The cost of the acquisition also includes the fair value of any contingent consideration. Identifiable tangible and intangible assets acquired and liabilities and contingent liabilities assumed in a business combination are measured initially at their fair value on the date of acquisition. Significant estimates are required to be made in determining the value of contingent consideration and intangible assets. xi. Impairment of non-derivative financial assets The Company applies the forward-looking expected credit loss (“ECL”) model for recognizing impairment loss on financial assets that are measured at amortized cost or at fair value through other comprehensive income (“FVOCI”). The Company applies the simplified approach for determining the lifetime ECL allowance using the Company’s historical credit loss experience adjusted for factors that are specific to the debtor. For all other financial assets, the Company recognizes lifetime ECL when there has been a significant increase in credit risk since initial recognition. d. Basis of consolidation The Company consolidates entities over which it has control. Control exists when the Company has existing rights that give the Company the current ability to direct the activities which affect the entity’s returns; the Company is exposed to or has rights to returns which may vary depending on the entity’s performance; and the Company has the ability to use its power to affect its own returns from its involvement with the entity. Subsidiaries are consolidated from the date control commences until the date control ceases. i. Business combinations Business combinations are accounted for using the acquisition method under the provisions of IFRS 3 (Revised) , “Business Combinations.” The cost of an acquisition is measured at the fair value of the assets transferred, equity instruments issued and liabilities incurred at the date of acquisition. The consideration of the acquisition also includes the fair value of any contingent consideration. Identifiable tangible and intangible assets acquired and liabilities and contingent liabilities assumed in a business combination are measured initially at their fair value on the date of acquisition. Significant estimates are required to be made in determining the value of contingent consideration and intangible assets. Transaction costs that the Company incurs in connection with a business combination such as finders’ fees, legal fees, due diligence fees, and other professional and consulting fees are expensed as incurred. ii. Transactions eliminated on consolidation All inter-company and intra-company balances, transactions, income and expenses including unrealized income or expenses are eliminated on consolidation. e. Functional and presentation currency The financial statements of each of the Company’s subsidiaries are presented using the currency of the primary economic environment in which these entities operate (i.e. the functional currency). The consolidated financial statements are presented in US dollars (“USD”) which is the presentation currency of the Company and has been rounded off to the nearest thousands. f. Foreign currency transactions and translation i. Transactions in foreign currency Transactions in foreign currency are translated into the functional currency using the exchange rates prevailing at the dates of the transactions. Foreign exchange gains and losses resulting from the settlement of such transactions and from the translation at the exchange rates prevailing at the reporting date of monetary assets and liabilities denominated in foreign currencies are recognized in the consolidated statement of income. Gains/losses relating to translation or settlement of trading activities are disclosed under foreign exchange gains/losses and translation or settlements of financing activities are disclosed under finance expenses. In the case of foreign exchange gains/losses on borrowings that are considered as a natural economic hedge for the foreign currency monetary assets, such foreign exchange gains/losses, net are presented within results from operating activities. ii. Foreign operations For the purpose of presenting consolidated financial statements, the assets and liabilities of the Company’s foreign operations that have local functional currency are translated into US dollars using exchange rates prevailing at the reporting date. Income and expense are translated at the monthly average exchange rate for the respective period. Exchange differences arising, if any, are recorded in equity as part of the Company’s other comprehensive income. Such exchange differences are recognized in the consolidated statement of income in the period in which such foreign operations are disposed. Goodwill and fair value adjustments arising on the acquisition of foreign operation are treated as assets and liabilities of the foreign operation and translated at the exchange rate prevailing at the reporting date. Foreign currency exchange differences arising from intercompany receivables or payables relating to foreign operations, the settlement of which is neither planned nor likely to occur in the foreseeable future, are considered to form part of net investment in foreign operation and are recognized in foreign currency translation reserve. g. Financial instruments — initial recognition and subsequent measurement Financial instruments are classified in the following categories: • Non-derivative • Non-derivative • Derivative financial instruments under the category of financial assets or financial liabilities at FVTPL or at FVOCI. The classification of financial instruments depends on the purpose for which those were acquired. Management determines the classification of the Company’s financial instruments at initial recognition. Non-derivative Subsequent to initial recognition, non-derivative i. Non-derivative a) Financial assets at amortized cost Financial assets that meet the following criteria are measured at amortized cost (except for investments that are designated at FVTPL on initial recognition): i) the asset is held within a business model whose objective is to hold assets in order to collect contractual cash flows; and ii) the contractual terms of the instrument give rise on specified dates to cash flows that are solely payment of principal and interest on the principal amount outstanding. Financial assets at amortized cost are presented as current assets, except for those maturing later than 12 months after the balance sheet date which are presented as non-current b) Financial assets at FVTPL Financial assets that do not meet the amortized cost or FVOCI criteria are measured at FVTPL. Financial assets at FVTPL are measured at fair value at the end of each reporting period, with any gains or losses arising on re-measurement Interest income on financial assets at FVTPL is recognized in the consolidated statement of income. Dividend on financial assets at FVTPL is recognized when the Company’s right to receive the dividend is established. ii. Non-derivative All financial liabilities are recognized initially at fair value, except in the case of loans and borrowings which are recognized at fair value net of directly attributable transaction costs. The Company’s financial liabilities include trade and other payables, bank overdrafts, contingent consideration and loans and borrowings. Trade and other payables maturing later than 12 months after the reporting date are presented as non-current After initial recognition, interest bearing loans and borrowings are subsequently measured at amortized cost using the effective interest rate method. Gains and losses are recognized in the consolidated statement of income when the liabilities are derecognized as well as through the effective interest rate method amortization process. After initial recognition, contingent consideration is subsequently measured at fair value and the changes to the fair value are recognized in the consolidated statement of income. iii. Derivative financial instruments and hedge accounting The Company is exposed to foreign currency fluctuations on foreign currency assets, liabilities, net investment in foreign operations and forecasted cash flows denominated in foreign currency. The Company limits the effect of foreign exchange rate fluctuation by following established risk management policies including the use of derivatives. The Company enters into derivative financial instruments where the counterparty is primarily a bank. The Company holds derivative financial instruments such as foreign exchange forward and option contracts and interest rate swaps to hedge certain foreign currency and interest rate exposures. Cash flow hedges The Company recognizes derivative instruments as either assets or liabilities in the statement of financial position at fair value. Derivative instruments qualify for hedge accounting when the instrument is designated as a hedge; the hedged item is specifically identifiable and exposes the Company to risk; and it is expected that a change in fair value of the derivative instrument and an opposite change in the fair value of the hedged item will have a high degree of correlation. For derivative instruments where hedge accounting is applied, the Company records the effective portion of derivative instruments that are designated as cash flow hedges in other comprehensive income/(loss) in the statement of comprehensive income, which is reclassified into earnings in the same period during which the hedged item affects earnings. The remaining gain or loss on the derivative instrument in excess of the cumulative change in the present value of future cash flows of the hedged item, if any (i.e., the ineffective portion) or hedge components excluded from the assessment of effectiveness, and changes in fair value of other derivative instruments not designated as qualifying hedges is recorded as gains/losses, net in the consolidated statement of income. If the hedging instrument expires or is sold, terminated or exercised, the cumulative gain or loss on the hedging instrument recognized in the cash flow hedging reserve (in other comprehensive income/(loss)) until the period the hedge was effective remains in the cash flow hedging reserve until the forecasted transaction occurs. Cash flow hedge on interest rate swaps are recorded under finance expense, net. Cash flows from the derivative instruments are classified within cash flows from operating activities in the statement of cash flows. When it is highly probable that a forecasted transaction will not occur, the Company discontinues the hedge accounting and recognizes immediately, in the consolidated statement of income, the gains and losses attributable to such derivative instrument that were accumulated in other comprehensive income/(loss). Gains/losses on cash flow hedges on forecasted revenue transactions are recorded in foreign exchange gains/losses forming part of revenue. Changes in fair value of foreign currency derivative instruments not designated as cash flow hedges are recognized in the consolidated statement of income and reported within foreign exchange gains, net within results from operating activities. iv. Offsetting of financial instruments Financial assets and financial liabilities are offset against each other and the net amount reported in the consolidated statement of financial position if, and only if, there is a currently enforceable legal right to offset the recognized amounts and there is an intention to settle on a net basis, or to realize the assets and settle the liabilities simultaneously. v. Fair value of financial instruments The fair value of financial instruments that are traded in active markets at each reporting date is determined by reference to quoted market prices or dealer price quotations, without any deduction for transaction costs. For financial instruments not traded in an active market, the fair value is determined using appropriate valuation models. Where applicable, these models project future cash flows and discount the future amounts to a present value using market-based observable inputs including interest rate curves, credit risk, foreign exchange rates, and forward and spot prices for currencies. vi. Impairment of non-derivative The Company applies the forward-looking ECL model for recognizing impairment loss on financial assets that are measured at amortized cost or at FVOCI. Loss allowance for trade receivables and unbilled revenue with no significant financing component are measured at an amount equal to lifetime ECL. The Company applies the simplified approach for determining the lifetime ECL allowance using the Company’s historical credit loss experience adjusted for factors that are specific to the debtor. For all other financial assets, the Company recognizes lifetime ECL when there has been a significant increase in credit risk since initial recognition. However, if the credit risk on the financial instruments has not increased significantly since the initial recognition, the Company measures the loss allowance for that financial instrument equal to 12-month ECL. The amount of ECL (or reversal) that is required to adjust the loss allowance at the reporting date is recognized as an impairment gain/loss in the consolidated statement of income. h. Equity and share capital i. Share capital and share premium The Company has only one class of equity shares. Par value of the equity share is recorded as the share capital and the amount received in excess of par value is classified as share premium. The credit corresponding to the share-based compensation expense and excess tax benefit related to the exercise of share options and restricted share units is recorded in share premium. ii. Retained earnings Retained earnings comprise the Company’s undistributed earnings after taxes. iii. Other components of equity Other components of equity consist of the following: Cash flow hedging reserve Changes in fair value of derivative hedging instruments designated and effective as a cash flow hedge are recognized net of taxes. Foreign currency translation reserve Foreign currency translation reserve consists of (i) the exchange difference arising from the translation of the financial statements of foreign subsidiaries and (ii) foreign currency differences arising from intercompany receivables or payables relating to foreign operations, the settlement of which is neither planned nor likely to occur in the foreseeable future, which are considered to form part of net investment in foreign operation. Pension adjustments This reserve represents cumulative actuarial gain and losses recognized, net of taxes on defined benefits plans. i. Cash and cash equivalents The Company considers all highly liquid investments with an initial maturity of up to three months to be cash equivalents. Cash equivalents are readily convertible into known amounts of cash and subject to an insignificant risk of changes in value. j. Investments i. Marketable securities and mutual funds The Company’s marketable securities represent liquid investments and are acquired principally for the purpose of earning daily income. Investments in mutual funds represent investments in mutual fund schemes wherein the mutual fund issuer has invested these funds in enterprise development funds. Investments which are expected to be redeemed after 12 months from the reporting date are classified as non-current investments, otherwise they are classified as current investments. These investments are designated at fair value through profit or loss and changes in fair value recognized in the consolidated statement of income. The fair value represents the original cost of the investment and the investment’s fair value at each reporting period. ii. Investments in fixed maturity plans The Company’s investments in FMPs represent investments in mutual fund schemes wherein the mutual fund issuer has invested these funds in certificates of deposits with banks in India. The investments in FMPs are designated as fair value through profit or loss and change in fair value is recognized in the consolidated statement of income. The fair value represents original cost of an investment and the investment’s fair value at each reporting period or net asset value as quoted. The Company manages FMPs on a fair value basis in accordance with the entity’s documented risk management, investment strategy and information provided to the key managerial personnel. The returns on the investment are measured based on the fair value movement rather than looking at the overall returns on the maturity. The Company’s investment purchase and sale decisions are also based on the fair value fluctuations rather than a predetermined policy to hold the investment until maturity. Key management personnel believe that recording these investments through the consolidated statement of income would provide more relevant information to measure the performance of the investment. iii. Investments in fixed deposits Investments in fixed deposits consist of term deposits with original maturities of more than three months with banks. These are designated as financial assets at amortized cost. k. Funds held for clients Some of the Company’s agreements in the auto claims handling services allow the Company to temporarily hold funds on behalf of the client. The funds are segregated from the Company’s funds and there is usually a short period of time between when the Company receives these funds from the client and when the payments are made on their behalf. l. Property and equipment Property and equipment are stated at historical cost. Cost includes expenditures directly attributable to the acquisition of the asset. Depreciation and amortization is computed using the straight-line method over the estimated useful lives of the assets, which are as follows: Asset description Asset life (in years) Buildings 20 Computers and software 3-4 Furniture, fixtures and office equipment 2-5 Vehicles 3 Leasehold improvements Lesser of estimated useful life or lease term Assets acquired under finance leases are capitalized as assets by the Company at an amount equal to the fair value of the leased asset or, if lower, the present value of the minimum lease payments, each determined at the inception of the lease. Assets under finance leases and leasehold improvements are depreciated over the shorter of the lease term or the estimated useful life of the assets. Advances paid towards the acquisition of property and equipment and the cost of property and equipment not ready for use before the reporting date are disclosed as capital work-in-progress The Company assesses property and equipment for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset or group of assets may not be recoverable. If any such indication exists, the Company estimates the recoverable amount of the asset. The recoverable amount of an asset or cash generating unit is the higher of its fair value less cost of disposal (“FVLCOD”) and its value-in-use m. Goodwill Goodwill represents the excess of the cost of an acquisition over the fair value of the Company’s share of the net identifiable assets of the acquired subsidiary at the date of acquisition. Goodwill is allocated to the cash-generating units expected to benefit from the synergies of the combination for the purpose of impairment testing. Goodwill is tested, at the cash-generating unit (or group of cash generating units) level, for impairment annually or if events or changes in circumstances indicate that the carrying amount may not be recoverable. Goodwill is carried at cost less accumulated impairment losses. Impairment loss on goodwill is not reversed. See further discussion on impairment testing under “Impairment of intangible assets and goodwill” below. n. Intangible assets Intangible assets are recognized only when it is probable that the expected future economic benefits attributable to the assets will accrue to the Company and the cost can be reliably measured. Intangible assets acquired in a business combination are recorded at fair value using generally accepted valuation methods appropriate for the type of intangible asset. Intangible assets with definite lives are amortized over the estimated useful lives and are reviewed for impairment, if indicators of impairment arise. Intangible assets with indefinite lives are not amortized but instead are tested for impairment at least annually and written down to the fair value. See further discussion on impairment testing under “Impairment of intangible assets and goodwill” below. Software development costs Costs incurred for developing software or enhancements to the existing software products to be sold and/or used for internal use are capitalized once the research phase is complete, technological feasibility and commercial feasibility has been established, future economic benefits are probable, the Company has an intention and ability to complete and use or sell the software and the costs can be measured reliably. Technological feasibility is established upon completion of a detailed design program or, in its absence, completion of a working model. Significant management judgments and estimates are required in the assessment of when technological feasibility is established, as well as in the ongoing assessment of the recoverability of capitalized costs. Costs that qualify as software development costs include external direct costs of materials and services utilized in developing or obtaining software and compensation and related benefits for employees who are directly associated with the software project. The capitalized costs are amortized on a straight-line basis over the estimated useful life. Costs associated with research phase activities, training, maintenance and all post-implementation stage activities are expensed as incurred. The Company’s definite lived intangible assets are amortized over the estimated useful life of the assets on a straight-line basis, as given below. Asset description Weighted average Customer contracts 47 Customer relationships 217 Covenant not-to-compete 48 Trade names 34 Technology 94 Intellectual Property and other rights 24 Software 53 Service mark Indefinite useful life o. Impairment of intangible assets and goodwill Goodwill is not subject to amortization and tested at least annually for impairment or whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. Intangible assets that are subject to amortization are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. An impairment loss is recognized for the amount by which the asset’s carrying amount exceeds its recoverable amount. The recoverable amount is the higher of an asset’s FVLCOD and VIU. For the purposes of assessing impairment, assets are grouped at the cash generating unit level which is the lowest level for which there are separately identifiable cash flows. Impairment losses recognized in respect of cash generating units are allocated first to reduce the carrying amount of any goodwill allocated to the cash generating units (or group of cash generating units) and then, to reduce the carrying amount of the other assets in the cash generating unit (or group of cash generating units) on a pro rata basis based on the carrying amount of each asset in the cash generating unit. Intangible assets except goodwill that suffered impairment are reviewed for possible reversal of the impairment at each reporting date. p. Employee benefits i. Defined contribution plans US savings plan Eligible employees of the Company in the US participate in a savings plan (“the Plan”) under Section 401(k) of the United States Internal Revenue Code (“the Code”). The Plan allows for employees to defer a portion of their annual earnings on a pre-tax UK pension scheme Eligible employees in the UK contribute to a defined contribution pension scheme operated in the UK. The assets of the scheme are held separately in an independently administered fund. The pension expense represents contributions payable to the fund maintained by the Company. Provident fund Eligible employees of the Company in India, the Philippines, South Africa, Sri Lanka and the UK participate in a defined contribution fund in accordance with the regulatory requirements in the respective jurisdictions. Both the employee and the Company contribute an equal amount to the fund which is equal to a specified percentage of the employee’s salary. The Company has no further obligation under defined contribution plans beyond the contributions made under these plans. Contributions are charged to profit or loss and are included in the consolidated statement of income in the year in which they accrue. ii. Defined benefit plan Employees in India, the Philippines and Sri Lanka are entitled to a defined benefit retirement plan covering eligible employees of the Company. The plan provides for a lump-sum Gratuity liabilities are determined by actuarial valuation, performed by an independent actuary, at each reporting date using the projected unit credit method. The Company recognizes the net obligation of a defined benefit plan in its balance sheet as an asset or liability, as the case may be, in accordance with IAS 19 – “Employee Benefits.” iii. Compensated absences The Company’s liability for compensated absences, which are expected to be utilized or settled within one year, is dete

New accounting pronouncements n

New accounting pronouncements not yet adopted by the Company	12 Months Ended
	Mar. 31, 2019
Text block [abstract]
New accounting pronouncements not yet adopted by the Company	3. New accounting pronouncements not yet adopted by the Company Certain new standards, interpretations and amendments to existing standards have been published that are mandatory for the Company’s accounting periods beginning on or after April 1, 2019 or later periods. Those which are considered to be relevant to the Company’s operations are set out below. i. In January 2016, the IASB issued IFRS 16 “Leases” • eliminates the requirement to classify a lease as either operating or finance lease in the books of lessee; • introduces a single lessee accounting model, which requires lessee to recognize assets and liabilities for all leases, initially measured at the present value of unavoidable future lease payment. Entity may elect not to apply this accounting requirement to short term leases and leases for which underlying asset is of low value; • replaces the straight-line operating lease expense model with a depreciation charge for the lease asset (included within operating costs) and an interest expense on the lease liability (included within finance costs); • requires lessee to classify cash payments for principal and interest portion of lease arrangement within financing activities and financing/operating activities respectively in the cash flow statements; and • requires entities to determine whether a contract conveys the right to control the use of an identified asset for a period of time to assess whether that contract is, or contains, a lease. IFRS 16 replaces IAS 17 – “ Leases Determining whether an Arrangement contains a Lease SIC-15 Operating Leases—Incentives SIC-27 Evaluating the Substance of Transactions Involving the Legal Form of a Lease IFRS 16 substantially carries forward lessor accounting requirements in IAS 17 “Leases.” IFRS 16 is effective for annual reporting periods beginning on or after January 1, 2019. Early application is permitted for entities that apply IFRS 15 at or before the date of initial application of IFRS 16. A lessee shall apply IFRS 16 either retrospectively to each prior reporting period presented or record a cumulative effect of initial application of IFRS 16 as an adjustment to opening balance of equity at the date of initial application. The Company intends to adopt the “Modified Retrospective Approach” on the date of initial application (April 1, 2019) and make a cumulative adjustment to retained earnings. Accordingly, comparatives for the year ended March 31, 2019 will not be retrospectively adjusted. The Company will elect the available practical expedients which allows the Company not to reassess under the new standard its prior conclusions about lease identification, lease classification and initial direct costs. The Company will also elect the practical expedient to not separate lease and non-lease components for all of its leases, non-capitalization of short-term leases and low value assets. The Company expects that adoption of this standard will have a material effect on its consolidated financial statements. The most significant effects of this new standard on the Company relate to the recognition of new Right of Use (“ROU”) assets and lease liabilities on its financial position for various real estate operating leases. The adoption of IFRS 16 is expected to have a favourable impact on operating profit in fiscal 2020, since a portion of the costs that were previously classified as rental expenses will be classified as interest expense and thus recorded outside operating profit and an unfavourable impact on profit after tax due to interest accruing at a higher rate in earlier years and decreasing over the lease term, while depreciation is recorded on a straight-line basis. The new standard also has an impact on how lease payments are presented in the cash flow statement resulting in an increase in cash flows from operating activities and a decline in cash flows from financing activities. The adoption of this standard will result in the recognition of ROU assets and lease liabilities for operating leases of approximately $176,000 and $191,000, respectively as of April 1, 2019. ii. In June 2017, the IFRIC issued IFRIC 23 “ Uncertainty over Income Tax Treatments • the determination of whether to consider each uncertain tax treatment separately or together with one or more uncertain tax treatments; • the assumptions an entity makes about the examination of tax treatments by taxations authorities; • the determination of taxable profit (tax loss), tax bases, unused tax losses, unused tax credits and tax rates where there is an uncertainty regarding the treatment of an item; and • the reassessment of judgements and estimates if facts and circumstances change. IFRIC 23 is effective for annual reporting periods beginning on or after January 1, 2019. Earlier application is permitted. On initial application, the requirements are to be applied by recognizing the cumulative effect of initially applying them in retained earnings, or in other appropriate components of equity, at the start of the reporting period in which an entity first applies them, without adjusting comparative information. Full retrospective application is permitted, if an entity can do so without using hindsight. The Company expects the adoption of this standard will have no material impact on its consolidated financial statements. iii. In February 2018, the IASB issued amendments to IAS 19 “ Employee Benefits • If a plan amendment, curtailment or settlement occurs, it is now mandatory that the current service cost and the net interest for the period after the remeasurement are determined using the assumptions used for the remeasurement; • In addition, amendments have been included to clarify the effect of a plan amendment, curtailment or settlement on the requirements regarding asset ceiling. The above amendments are effective for annual periods beginning on or after January 1, 2019. Earlier application is permitted but must be disclosed. The Company expects the adoption of these amendments will have no material impact on its consolidated financial statements. iv. In October 2018, the IASB issued amendments to IFRS 3 “ Business Combinations • clarify that to be considered a business, an acquired set of activities and assets must include, at a minimum, an input and a substantive process that together significantly contribute to the ability to create outputs; • narrow the definitions of a business and of outputs by focusing on goods and services provided to customers and by removing the reference to an ability to reduce costs; • add guidance and illustrative examples to help entities assess whether a substantive process has been acquired; • remove the assessment of whether market participants are capable of replacing any missing inputs or processes and continuing to produce outputs; and • add an optional concentration test that permits a simplified assessment of whether an acquired set of activities and assets is not a business. The above amendments are effective for business combinations for which the acquisition date is on or after the beginning of the first annual reporting period beginning on or after January 1, 2020. The Company is currently evaluating the impact of these amendments on its consolidated financial statements. v. In October 2018, the IASB issued amendments to IAS 1 “ Presentation of Financial Statements Accounting Policies, Changes in Accounting Estimates and Errors • Obscuring • Could reasonably be expected to influence • Primary users The amendments highlight five ways in which material information can be obscured: • if the language regarding a material item, transaction or other event is vague or unclear; • if information regarding a material item, transaction or other event is scattered in different places in the financial statements; • if dissimilar items, transactions or other events are inappropriately aggregated; • if similar items, transactions or other events are inappropriately disaggregated; and • if material information is hidden by immaterial information to the extent that it becomes unclear what information is material. The new definition of material and the accompanying explanatory paragraphs are contained in IAS 1. The definition of material in IAS 8 has been replaced with a reference to IAS 1. The amendments are effective for annual reporting periods beginning on or after January 1, 2020. Earlier application is permitted. The Company is currently evaluating the impact of these amendments on its consolidated financial statements.

Impact on adoption of new IFRS

Impact on adoption of new IFRS	12 Months Ended
	Mar. 31, 2019
Text block [abstract]
Impact on adoption of new IFRS	4. Impact on adoption of new IFRS Adoption of IFRS 15 Effective April 1, 2018, the Company adopted IFRS 15. As a result, the Company has changed its accounting policy for revenue recognition, which has been detailed below. The Company has applied the standard retrospectively with the cumulative effect being recognized as a transition adjustment to the Company’s opening retained earnings as at April 1, 2018. The comparative information has not been restated and continues to be reported in accordance with the principles of IAS 18 “ Revenue The key area impacted upon adoption of IFRS 15 relates to the accounting for sales commission costs. Specifically, under IFRS 15, a portion of sales commission costs have been recorded as an asset and amortized on a straight-line basis over the expected life of contract rather than expensed as incurred under the Company’s former accounting policy (Refer Note 20). Adoption of IFRS 9 On April 1, 2018, the Company adopted the standard IFRS 9 “ Financial Instruments Financial Instruments: Recognition and Measurement The standard provides limited exception from prospective application of the new standard for the time value of options, when only the intrinsic value is designated by restating the comparative periods. The time value of options did not have any material impact on the consolidated financial statements. Hence, prior period comparative figures have not been restated and the cumulative impact has been recognized as an adjustment to the Company’s retained earnings as at April 1, 2018. The key areas impacted upon adoption of the standard relates to the recognition of gains/losses on cash flow hedges on intercompany forecasted revenue transactions as part of revenues, which had previously been recognized in the foreign exchange gains/losses, net, accounting for time value of options and the presentation of classification and measurement of the Company’s financial instruments. The impact of this standard resulted in an increase in retained earnings of $2,777 as at April 1, 2018 with a corresponding increase in the losses in other components of equity of $2,761, increase in trade receivables of $74 and a decrease in other non-current The cumulative effect of the changes made to the Company’s consolidated statement of financial position as at April 1, 2018 as a result of the adoption of IFRS 15 and IFRS 9 is as follows: As at March 31, 2018 Transition Transition As at April 1, 2018 ASSETS Current assets: Cash and cash equivalents $ 99,829 $ — $ — $ 99,829 Investments 120,960 — — 120,960 Trade receivables, net 71,388 — 74 71,462 Unbilled revenue 61,721 — — 61,721 Funds held for clients 10,066 — — 10,066 Derivative assets 11,738 — — 11,738 Prepayments and other current assets 24,847 1,520 — 26,367 Total current assets 400,549 1,520 74 402,143 Non-current Goodwill 135,186 — — 135,186 Intangible assets 89,652 — — 89,652 Property and equipment 60,606 — — 60,606 Derivative assets 3,245 — — 3,245 Deferred tax assets 27,395 (1,803 ) 27 25,619 Investments 542 — — 542 Other non-current 42,388 5,861 (84 ) 48,165 Total non-current 359,014 4,058 (57 ) 363,015 TOTAL ASSETS 759,563 5,578 17 765,158 LIABILITIES AND EQUITY Current liabilities: Trade payables 19,703 — — 19,703 Provisions and accrued expenses 28,826 — — 28,826 Derivative liabilities 6,466 — — 6,466 Pension and other employee obligations 64,617 — — 64,617 Current portion of long- term debt 27,740 — — 27,740 Contract liabilities 2,908 27 — 2,935 Current taxes payable 1,262 — — 1,262 Other liabilities 15,739 — — 15,739 Total current liabilities 167,261 27 — 167,288 Non-current Derivative liabilities 2,289 — — 2,289 Pension and other employee obligations 9,621 — — 9,621 Long- term debt 61,391 — — 61,391 Contract liabilities 571 37 — 608 Other non-current 11,662 — — 11,662 Deferred tax liabilities 11,812 3 1 11,816 Total non-current 97,346 40 1 97,387 TOTAL LIABILITIES 264,607 67 1 264,675 Shareholders’ equity: Share capital 8,533 — — 8,533 Share premium 371,764 — — 371,764 Retained earnings 364,424 5,511 2,777 372,712 Other components of equity (115,534 ) — (2,761 ) (118,295 ) Less: shares, held in treasury, at cost (134,231 ) — — (134,231 ) Total shareholders’ equity 494,956 5,511 16 500,483 TOTAL LIABILITIES AND EQUITY $ 759,563 $ 5,578 $ 17 $ 765,158 Details showing the classification and measurement of the Company’s financial instruments on adoption of IFRS 9 as at April 1, 2018: IAS 39 Category IFRS 9 Category Total carrying Total fair Cash and cash equivalents Loans and receivables Financial assets at amortized cost $ 99,829 $ 99,829 Investment in fixed deposits Loans and receivables Financial assets at amortized cost 21,548 21,548 Investments in marketable securities and mutual funds Available for sale Financial assets at FVTPL 99,954 99,954 Trade receivables Loans and receivables Financial assets at amortized cost 71,388 71,388 Unbilled revenue Loans and receivables Financial assets at amortized cost 61,721 61,721 Funds held for clients Loans and receivables Financial assets at amortized cost 10,066 10,066 Prepayments and other assets Loans and receivables Financial assets at amortized cost 4,410 4,410 Other non-current Loans and receivables Financial assets at amortized cost 10,243 10,243 Derivative assets Financial assets at FVTPL Financial assets at FVTPL 2,212 2,212 Derivative assets Derivative designated as cash flow hedges (carried at fair value) Financial assets at FVOCI 12,771 12,771 Total carrying value $ 394,142 $ 394,142 The impact of the adoption of IFRS 15 and IFRS 9 on the Company’s consolidated statement of financial position as at March 31, 2019 was as follows: As reported (includes Adjustments on Adjustments on Balances without ASSETS Current assets: Cash and cash equivalents $ 85,444 $ — $ — $ 85,444 Investments 67,913 — — 67,913 Trade receivables, net 73,872 — 115 73,987 Unbilled revenue 66,752 — — 66,752 Funds held for clients 7,063 — — 7,063 Derivative assets 13,394 — — 13,394 Contract assets 4,190 (1,820 ) — 2,370 Prepayment and other current assets 16,783 — — 16,783 Total current assets 335,411 (1,820 ) 115 333,706 Non-current Goodwill 130,811 — — 130,811 Intangible assets 80,188 — — 80,188 Property and equipment 60,998 — — 60,998 Derivative assets 5,687 — — 5,687 Deferred tax assets 23,772 1,219 (4 ) 24,987 Investments 82,487 — — 82,487 Contract assets 22,037 (6,967 ) — 15,070 Other non-current 44,239 — 112 44,351 Total non-current 450,219 (5,748 ) 108 444,579 TOTAL ASSETS 785,630 (7,568 ) 223 778,285 LIABILITIES AND EQUITY Current liabilities: Trade payables 17,831 — — 17,831 Provisions and accrued expenses 27,619 — — 27,619 Derivative liabilities 2,096 — — 2,096 Pension and other employee obligations 68,121 — — 68,121 Current portion of long-term debt 27,969 — — 27,969 Contract liabilities 5,427 (9 ) — 5,418 Current taxes payable 2,603 — — 2,603 Other liabilities 10,294 — — 10,294 Total current liabilities 161,960 (9 ) — 161,951 Non-current Derivative liabilities 307 — — 307 Pension and other employee obligations 11,248 — — 11,248 Long- term debt 33,422 — — 33,422 Contract liabilities 6,609 — — 6,609 Other non-current 8,959 — — 8,959 Deferred tax liabilities 10,706 (3 ) (1 ) 10,702 Total non-current 71,251 (3 ) (1 ) 71,247 TOTAL LIABILITIES 233,211 (12 ) (1 ) 233,198 Shareholders’ equity: Share capital 8,056 — — 8,056 Share premium 269,529 — — 269,529 Retained earnings 478,145 (7,864 ) (366 ) 469,915 Other components of equity (146,894 ) 308 590 (145,996 ) Less: shares, held in treasury, at cost (56,417 ) — — (56,417 ) Total shareholders’ equity 552,419 (7,556 ) 224 545,087 TOTAL LIABILITIES AND EQUITY $ 785,630 $ (7,568 ) $ 223 $ 778,285 The impact of the adoption of IFRS 15 and IFRS 9 on the Company’s consolidated statement of income for the year ended March 31, 2019 was as follows: Year ended March 31, 2019 As reported (includes Adjustments on Adjustments on Amounts without Revenue $ 809,120 $ — $ 642 $ 809,762 Cost of revenue 518,236 281 — 518,517 Gross profit 290,884 (281 ) 642 291,245 Operating expenses: Selling and marketing expenses 44,573 1,489 — 46,062 General and administrative expenses 115,261 — (220 ) 115,041 Foreign exchange gain, net (4,495 ) — (2,198 ) (6,693 ) Amortization of intangible assets 15,783 — — 15,783 Operating profit 119,762 (1,770 ) 3,060 121,052 Other income, net (14,594 ) — — (14,594 ) Finance expense 3,204 — — 3,204 Profit before income taxes 131,152 (1,770 ) 3,060 132,442 Income tax expense 25,719 583 649 26,951 Profit after tax $ 105,433 $ (2,353 ) $ 2,411 $ 105,491 The impact of the adoption of IFRS 15 and IFRS 9 on the Company’s consolidated cashflows for the year ended March 31, 2019 was as follows: Year ended March 31, 2019 As reported Adjustments Adjustments on Amounts without Cash flows from operating activities: Profit after tax $ 105,433 $ (2,353 ) $ 2,411 $ 105,491 Adjustments to reconcile profit after tax to net cash generated from operating activities: Depreciation and amortization 36,117 — — 36,117 Share-based compensation expense 30,305 — — 30,305 Amortization of debt issue cost 360 — — 360 Allowances for ECL 659 — — 659 Unrealized exchange loss/(gain), net (2,441 ) — — (2,441 ) Current tax expense 27,526 — — 27,526 Interest expense 2,844 — — 2,844 Interest income (2,556 ) — — (2,556 ) Income from marketable securities (7,979 ) — — (7,979 ) Loss on sale of property and equipment 25 — — 25 Deferred income taxes (1,807 ) 583 649 (575 ) Deferred rent 1,578 — — 1,578 Excess tax benefit from share-based compensation expense (1,260 ) — — (1,260 ) Unrealized (gain)/loss on derivative instruments (372 ) — (2,840 ) (3,212 ) Changes in operating assets and liabilities: Trade receivables and unbilled revenue (14,822 ) — (190 ) (15,012 ) Other assets (17,340 ) 1,779 (30 ) (15,591 ) Trade payables (585 ) — — (585 ) Contract liabilities 8,714 (9 ) — 8,705 Other liabilities 8,279 — — 8,279 Cash generated from operating activities before interest and income taxes: 172,678 — — 172,678 Income taxes paid (22,992 ) — — (22,992 ) Interest paid (2,521 ) — — (2,521 ) Interest received 2,489 — — 2,489 Net cash provided by operating activities 149,654 — — 149,654 Cash flows from investing activities: Acquisition of HotelBeds (233 ) — — (233 ) Payment of contingent considerations in relation to acquisitions (6,922 ) — — (6,922 ) Government grants repaid (200 ) — — (200 ) Purchase of property and equipment and intangible assets (32,292 ) — — (32,292 ) Marketable securities (purchased)/sold, net 42,037 — — 42,037 Proceeds from sale of property and equipment 120 — — 120 Investment in fixed deposits (27,899 ) — — (27,899 ) Proceeds from maturity of fixed deposits 31,336 — — 31,336 Marketable securities (long-term) sold / (purchased), net (78,823 ) — — (78,823 ) Profit on sale of marketable securities (short-term) 1,497 — — 1,497 Dividends received 32 — — 32 Net cash used in investing activities (71,347 ) — — (71,347 ) Cash flows from financing activities: Repurchase of shares (56,417 ) — — (56,417 ) Repayment of long-term debt (28,100 ) — — (28,100 ) Excess tax benefit from share-based compensation expense 1,260 — — 1,260 Net cash used in financing activities (83,257 ) — — (83,257 ) Exchange difference on cash and cash equivalents (9,435 ) — — (9,435 ) Net change in cash and cash equivalents (14,385 ) — — (14,385 ) Cash and cash equivalents at the beginning of the year 99,829 — — 99,829 Cash and cash equivalents at the end of the year 85,444 — — 85,444

Business Combinations

Business Combinations	12 Months Ended
	Mar. 31, 2019
Text block [abstract]
Business Combinations	5. Business Combinations a) Payment for business transfer (“HotelBeds”) On October 30, 2018, the Company entered into an agreement with HotelBeds, a leading provider of travel services in Spain, pursuant to which the Company agreed to acquire certain assets and the related workforce of HotelBeds, effective January 1, 2019 (“Acquisition Date”). The net purchase price of the transaction, which was paid in cash was $233. The excess of purchase price over the assets acquired amounted to $203, which has been recognized as goodwill. Goodwill is attributable mainly to the benefits expected from the acquired assembled workforce and is not expected to be deductible for tax purposes. b) HealthHelp On March 15, 2017 (“Acquisition date”), the Company acquired all ownership interests of HealthHelp, which provides benefits management across several specialty healthcare areas, including radiology, cardiology, oncology, sleep care, orthopedics, and pain management, for a total consideration of $68,910, including working capital adjustments of $573 and a contingent consideration of $8,545, payable over a period of two years linked to revenue targets and continuation of an identified client contract. The fair value of the contingent consideration liability was estimated using Level 3 inputs which included an assumption for discount rate of 2.5%. The potential undiscounted amount of all future payments that the Company could be required to make under the contingent consideration arrangement is between $0 and $8,876. The Company funded the acquisition primarily with a five year secured term loan. The Company is expected to leverage HealthHelp’s capability in care management to address the needs of payor, provider and insurance organizations. The Company incurred acquisition related costs of $1,809, which were included in “General and administrative expenses” in the consolidated statement of income for the year ended March 31, 2017. During the year ended March 31, 2018, the Company made a payment of $573 towards working capital adjustments. During the year ended March 31, 2018, a contingent consideration of $3,114 was also paid by the Company to the sellers on achievement of the revenue target in relation to the identified client contract related to the first measurement period and an amount of $1,324 was reversed and credited to its consolidated income statement, due to the shortfall in revenue target achievement for the identified client contract, in accordance with the terms of the share purchase agreement. During the year ended March 31, 2019, a contingent consideration of $4,438 was paid by the Company to the sellers on achievement of the revenue target in relation to the identified client contract related to the second measurement period. The purchase price has been allocated, as set out below, to the assets acquired and liabilities assumed in the business combination. Amount Cash $ 3,119 Trade receivables 4,910 Unbilled revenue 2,016 Prepayments and other current assets 1,060 Property and equipment 4,612 Intangible assets - Software 1,274 - Customer contracts 4,537 - Customer relationships 49,584 - Service mark 400 - Covenant not-to-compete 4,693 - Technology 4,852 Non-current 161 Term loan (29,249 ) Current liabilities (2,555 ) Non-current (1,423 ) Deferred tax liability (18,163 ) Net assets acquired $ 29,828 Less: Purchase consideration 68,910 Goodwill on acquisition $ 39,082 Goodwill of $14,876 arising from this acquisition is expected to be deductible for tax purposes. Goodwill is attributable mainly to expected synergies and assembled workforce arising from the acquisition. During the year ended March 31, 2018, the Company completed the accounting of the assets acquired and liabilities assumed on acquisition. Corresponding changes to the comparatives for the year ended March 31, 2017 were not made, as the impact of the change on finalization of purchase price allocation is not material to the Company’s consolidated statement of financial position or consolidated statement of income. c) Denali On January 20, 2017 (“Acquisition Date”), the Company acquired all outstanding shares of Denali, a provider of strategic procurement BPM solutions for a purchase consideration of $38,668 (including the contingent consideration of $6,277, dependent on the achievement of revenue targets over a period of three years and deferred consideration of $522 payable in first quarter of fiscal 2018), including adjustments for working capital. The fair value of the contingent consideration liability was estimated using Level 3 inputs which included an assumption for discount rate of 2.5%. The potential undiscounted amount of all future payments that the Company could be required to make under the contingent consideration arrangement is between $0 and $6,578. The Company funded the acquisition through a three-year secured term loan. Denali delivers global sourcing and procurement services to high-tech, retail and Consumer Packaged Goods (“CPG”), banking and financial services, utilities, and healthcare verticals. The acquisition of Denali is expected to add a strategic procurement capability to the Company’s existing Finance and Accounting services and will enable the Company to offer procurement solutions to its clients. The Company incurred acquisition related costs of $502, which were included in “General and administrative expenses” in the consolidated statement of income for the year ended March 31, 2017. During the year ended March 31, 2018, the Company made payment of $522 towards deferred consideration and an amount of $968 was reduced from the purchase consideration towards working capital adjustments. During the year ended March 31, 2018, a contingent consideration of $2,351 was also paid by the Company to the sellers on achievement of the revenue target related to the first measurement period. During the year ended March 31, 2019, a contingent consideration of $2,484 was paid by the Company to the sellers on achievement of the revenue target related to the second measurement period. The purchase price has been allocated, as set out below, to the assets acquired and liabilities assumed in the business combination. Amount Cash $ 1,204 Trade receivables 2,799 Unbilled revenue 1,258 Prepayments and other current assets 95 Property and equipment 53 Deferred tax asset 18 Intangible assets - Software 3 - Customer contracts 3,025 - Customer relationships 8,000 - Trade name 545 - Covenant not-to-compete 1,718 Non-current 27 Current liabilities (3,781 ) Short-term line of credit (475 ) Non-current (343 ) Deferred tax liability (5,020 ) Net assets acquired $ 9,126 Less: Purchase consideration 38,668 Goodwill on acquisition $ 29,542 Goodwill arising from this acquisition is not expected to be deductible for tax purposes. Goodwill is attributable mainly to expected synergies and assembled workforce arising from the acquisition. During the year ended March 31, 2018, the Company has completed the accounting of the assets acquired and liabilities assumed on acquisition. Corresponding changes to the comparatives for the year ended March 31, 2017 were not made, as the impact of the change on finalization of purchase price allocation is not material to the Company’s consolidated statement of financial position or consolidated statement of income. d) Value Edge On June 14, 2016 (“Acquisition Date”), the Company acquired all outstanding equity shares of Value Edge which provides business research and analytics reports and databases across the domains of pharmaceutical, biotech and medical devices, for a total consideration of $18,265 including working capital adjustments of $765 and contingent consideration of $5,112 (held in escrow), subject to compliance with certain conditions, payable over a period of three years. The acquisition is expected to deepen the Company’s domain and specialized analytical capabilities in the growing pharma market, and provide the Company with a technology asset, which is leverageable across clients and industries. The Company incurred acquisition related costs of $24, which were included in “General and administrative expenses” in the consolidated statement of income for the year ended March 31, 2017. During the year ended March 31, 2018, the Company released from escrow an amount of $1,535 towards the first instalment of contingent consideration to the sellers. During the year ended March 31, 2019, the Company released from escrow an amount of $1,535 towards the second instalment of contingent consideration to the sellers. The purchase price has been allocated, as set out below, to the assets acquired and liabilities assumed in the business combination. Amount Cash $ 432 Trade receivables 370 Unbilled revenue 706 Investments 87 Prepayments and other current assets 99 Property and equipment 78 Deferred tax asset 49 Intangible assets - Software 10 - Customer contracts 701 - Customer relationships 1,894 - Trade name 104 - Covenant not-to-compete 2,655 - Technology 1,238 Non-current 74 Current liabilities (1,236 ) Non-current (126 ) Deferred tax liability (2,281 ) Net assets acquired $ 4,854 Less: Purchase consideration 18,265 Goodwill on acquisition $ 13,411 Goodwill arising from this acquisition is not expected to be deductible for tax purposes (Refer Note 25). Goodwill is attributable mainly to expected synergies and assembled workforce arising from the acquisition.

Cash and cash equivalents

Cash and cash equivalents	12 Months Ended
	Mar. 31, 2019
Text block [abstract]
Cash and cash equivalents	6. Cash and cash equivalents The Company considers all highly liquid investments with an initial maturity of up to three months to be cash equivalents. Cash and cash equivalents consist of the following: As at March 31, March 31, 2019 2018 Cash and bank balances $ 43,933 $ 47,738 Short term deposits with banks* 41,511 52,091 Total $ 85,444 $ 99,829 * Short term deposits can be withdrawn by the Company at any time without prior notice and are readily convertible into known amounts of cash with an insignificant risk of changes in value.

Investments

Investments	12 Months Ended
	Mar. 31, 2019
Text block [abstract]
Investments	7. Investments Investments consist of the following: As at March 31, March 31, 2019 2018 Investments in marketable securities and mutual funds $ 134,493 $ 99,954 Investment in fixed deposits 15,907 21,548 Total $ 150,400 $ 121,502 As at March 31, 2019 March 31, 2018 Current investments $ 67,913 $ 120,960 Non-current 82,487 542 Total $ 150,400 $ 121,502

Trade receivables and unbilled

Trade receivables and unbilled revenue, net	12 Months Ended
	Mar. 31, 2019
Text block [abstract]
Trade receivables and unbilled revenue, net	8. Trade receivables and unbilled revenue, net Trade receivables and unbilled revenue consist of the following: As at March 31, March 31, 2019 2018 Trade receivables and unbilled revenue* $ 141,806 $ 133,673 Less: Allowances for ECL (1,182 ) (564 ) Total $ 140,624 $ 133,109 * As at March 31, 2019, unbilled revenue includes contract assets amounting to $1,457. The movement in the allowances for ECL is as follows: Year ended March 31, 2019 2018 2017 Balance as at March 31, 2018 $ 564 — — Impact of adoption of IFRS 9 (74 ) — — Balance at the beginning of the year 490 $ 1,713 $ 4,446 Charged to profit or loss 1,171 2,115 777 Write-offs, net of collections (331 ) (1,136 ) (2,571 ) Reversals (157 ) (2,321 ) (664 ) Translation adjustment 9 193 (275 ) Balance at the end of the year $ 1,182 $ 564 $ 1,713

Prepayments and other assets

Prepayments and other assets	12 Months Ended
	Mar. 31, 2019
Text block [abstract]
Prepayments and other assets	9. Prepayments and other assets Prepayment and other assets consist of the following: As at March 31, 2019 March 31, 2018 Current: Service tax and other tax receivables $ 1,117 $ 6,569 Deferred transition cost* — 571 Employee receivables 1,052 1,099 Advances to suppliers 2,073 2,877 Prepaid expenses 7,456 7,994 Restricted cash, held in escrow (Refer Note 5(d)) 1,535 1,535 Other assets 3,550 4,202 Total $ 16,783 $ 24,847 Non-current: Deposits $ 9,205 $ 8,708 Income tax assets 9,916 12,595 Service tax and other tax receivables 22,246 11,410 Deferred transition cost* — 2,467 Restricted cash, held in escrow (Refer Note 5(d)) — 1,535 Other assets 2,872 5,673 Total $ 44,239 $ 42,388 * As at March 31, 2019, deferred transition cost is included within contract assets in accordance with IFRS 15 (Refer Note 20).

Goodwill

Goodwill	12 Months Ended
	Mar. 31, 2019
Text block [abstract]
Goodwill	10. Goodwill A summary of the carrying value of goodwill is as follows: As at March 31, March 31, 2019 2018 Gross carrying amount $ 153,453 $ 159,500 Accumulated impairment of goodwill (22,642 ) (24,314 ) Total $ 130,811 $ 135,186 The movement in goodwill balance by reportable segment as at March 31, 2019 and 2018 is as follows: Gross carrying amount WNS WNS Auto Global BPM Claims BPM Total Balance as at April 1, 2017 $ 129,878 $ 25,803 $ 155,681 Goodwill arising on acquisitions (92 ) — (92 ) Foreign currency translation 767 3,144 3,911 Balance as at March 31, 2018 $ 130,553 $ 28,947 $ 159,500 Goodwill arising on acquisitions 203 — 203 Foreign currency translation (4,260 ) (1,990 ) (6,250 ) Balance as at March 31, 2019 $ 126,496 $ 26,957 $ 153,453 Accumulated impairment losses WNS WNS Auto Global BPM Claims BPM Total Balance as at April 1, 2017 $ — $ 21,673 $ 21,673 Impairment of goodwill recognized during the year — — — Foreign currency translation adjustment — 2,641 2,641 Balance as at March 31, 2018 $ — $ 24,314 $ 24,314 Impairment of goodwill recognized during the year — — — Foreign currency translation adjustment — (1,672 ) (1,672 ) Balance as at March 31, 2019 — $ 22,642 $ 22,642 During the year ended March 31, 2019, the Company realigned its cash generating units (“CGU”) (Refer Note 28). The carrying value of goodwill allocated to the new CGUs is as follows: As at March 31, March 31, 2019 2018 WNS Global BPM* $ 3,846 $ 3,815 South Africa 4,557 5,581 Research and Analytics 46,087 48,901 Technology services 3,382 3,632 WNS Auto Claims BPM 4,315 4,633 Denali (previously ‘Finance and accounting’) 29,542 29,542 HealthHelp (previously ‘Healthcare’) 39,082 39,082 $ 130,811 $ 135,186 * Excluding South Africa, research and analytics, technology services, Denali and HealthHelp goodwill. Key assumptions on which the Company has based its determination of VIUs include: a) Estimated cash flows for five years based on approved internal management budgets with extrapolation for the remaining period, wherever such budgets were shorter than five years period. b) Terminal value arrived by extrapolating last forecasted year cash flows to perpetuity using long-term growth rates. These long-term growth rates take into consideration external macro-economic sources of data. Such long-term growth rate considered does not exceed that of the relevant business and industry sector. c) The discount rates used are based on weighted average cost of capital of a comparable market participant, which are adjusted for specific country risks. The key assumptions used in performing the impairment test, by each CGU, were as follows: CGU’s WNS Global BPM* South Africa Denali Research and HealthHelp Technology services WNS Auto Claims BPM Discount rate 16.5 % 17.0 % 13.2 % 16.5 % 13.2 % 15.5 % 15.5 % Perpetual growth rate 3.0 % 3.0 % 2.5 % 3.0 % 2.5 % 2.0 % 2.0 % * Excluding South Africa, research and analytics, technology services, HealthHelp and Denali. The assumptions used were based on the Company’s internal budget. The Company projected revenue, operating margins and cash flows for a period of five years and applied a perpetual long-term growth rate thereafter. In arriving at its forecasts, the Company considered past experience, economic trends and inflation as well as industry and market trends. The projections also took into account factors such as the expected impact from new client wins and expansion from existing clients businesses and efficiency initiatives, and the maturity of the markets in which each business operates. Based on the above, no impairment was identified as of March 31, 2019 (Nil for March 31, 2018), as the recoverable amount of the CGUs exceeded the carrying value. An analysis of the calculation’s sensitivity to a change in the key parameters (revenue growth, operating margin, discount rate and long-term growth rate) did not identify any probable scenarios where the other CGU’s recoverable amount would fall below its carrying amount. Impairment charge recognized in the year March 31, 2017 During the fourth quarter of fiscal 2017, the proposed changes in UK laws with respect to personal injury market and the associated uncertainty of the future earnings trajectory of the legal services business and downward revision in the expectation for future performance within the WNS Auto Claims reportable segment due to contract renegotiations and loss of certain clients caused the financial projections and estimates of the WNS Auto Claims BPM reportable segment to significantly decrease from the previous estimates which led to an impairment loss during fiscal 2017. These factors arising in the fourth quarter of fiscal 2017 had a significant and negative impact on the VIU of the WNS Auto Claims BPM reportable segment, and the Company determined that the carrying value of the reportable segment for WNS Auto Claims BPM exceeded the VIU as of the date of its annual impairment review. The Company further performed the valuation of FVLCOD of the impairment test. The Company determined the FVLCOD of reportable segment using the “Income Approach — Discounted Cash Flow Analysis” method. Under the “Income Approach — Discounted Cash Flow Analysis” method the key assumptions consider projected sales, cost of sales, and operating expenses for five years. These assumptions were determined by management utilizing our internal operating plan, growth rates for revenues and operating expenses, and margin assumptions using market participant perspective. An additional key assumption under this approach is the discount rate, which represents the expected return on capital and is based on the estimated weighted average cost of capital for a market participant. If our assumptions relative to growth rates were to change, our fair value calculation may change, which could impact the results. The fair value of the WNS Auto Claims BPM reportable segment was determined using Level 3 inputs through an income approach which includes assumptions for discount rate of 13.0% with annual and perpetual growth rate of 2.5% and 2.0%, respectively. The Company used the “Market approach — Guideline Public Company Method” to corroborate the results of the income approach. The FVLCOD was higher than the VIU, which is considered as the recoverable amount of the CGU amounting to $37,836 (after deducting costs of disposal of $656). The next step of the goodwill impairment test resulted in an impairment charge of $21,673 for goodwill related to the WNS Auto Claims BPM reportable segment in fiscal 2017. This impairment charge of $21,673 was recorded in operating expenses in the consolidated statement of income, which reduced the goodwill in the WNS Auto Claims BPM to $4,130 as at March 31, 2017.

Intangible assets

Intangible assets	12 Months Ended
	Mar. 31, 2019
Text block [abstract]
Intangible assets	11. Intangible assets The changes in the carrying value of intangible assets for the year ended March 31, 2018 are as follows: Gross carrying value Customer contracts Customer relationships Intellectual Property and other rights Trade names Technology Leasehold benefits Covenant not-to- compete Service mark Software Total Balance as at April 1, 2017 $ 167,001 $ 121,922 $ 3,861 $ 653 $ 6,131 $ 1,835 $ 9,451 400 $ 25,586 $ 336,840 Additions — — 250 — — — — — 7,369 7,619 Translation adjustments 93 940 470 — (6 ) — 10 — 894 2,401 Balance as at March 31, 2018 $ 167,094 $ 122,862 $ 4,581 $ 653 $ 6,125 $ 1,835 $ 9,461 $ 400 $ 33,849 $ 346,860 Accumulated amortization Balance as at April 1, 2017 $ 157,976 $ 62,175 $ 3,861 $ 80 $ 172 $ 1,835 $ 964 $ — $ 13,153 $ 240,216 Amortization 2,725 3,700 74 236 790 — 2,310 — 5,670 15,505 Translation adjustments (62 ) 873 470 (1 ) (4 ) — 12 — 199 1,487 Balance as at March 31, 2018 $ 160,639 $ 66,748 $ 4,405 $ 315 $ 958 $ 1,835 $ 3,286 $ — $ 19,022 $ 257,208 Net carrying value as at March 31, 2018 $ 6,455 $ 56,114 $ 176 $ 338 $ 5,167 $ — $ 6,175 $ 400 $ 14,827 $ 89,652 The changes in the carrying value of intangible assets for the year ended March 31, 2019 are as follows: Gross carrying value Customer contracts Customer relationships Intellectual Property and other rights Trade names Technology Leasehold benefits Covenant not-to- compete Service mark Software Total Balance as at April 1, 2018 $ 167,094 $ 122,862 $ 4,581 $ 653 $ 6,125 $ 1,835 $ 9,461 400 $ 33,849 $ 346,860 Additions — — — — — — — — 7,556 7,556 Translation adjustments (5,146 ) (1,225 ) (298 ) (6 ) (73 ) — (172 ) — (1,742 ) (8,662 ) Balance as at March 31, 2019 $ 161,948 $ 121,637 $ 4,283 $ 647 $ 6,052 $ 1,835 $ 9,289 $ 400 $ 39,663 $ 345,754 Accumulated amortization Balance as at April 1, 2018 $ 160,639 $ 66,748 $ 4,405 $ 315 $ 958 $ 1,835 $ 3,286 $ — $ 19,022 $ 257,208 Amortization 2,675 3,671 125 192 776 — 2,240 — 6,104 15,783 Translation adjustments (4,940 ) (1,031 ) (298 ) (6 ) (17 ) — (79 ) — (1,054 ) (7,425 ) Balance as at March 31, 2019 $ 158,374 $ 69,338 $ 4,232 $ 501 $ 1,717 $ 1,835 $ 5,447 $ — $ 24,072 $ 265,566 Net carrying value as at March 31, 2019 $ 3,574 $ 52,249 $ 51 $ 146 $ 4,335 $ — $ 3,842 $ 400 $ 15,591 $ 80,188 Balance life (in months) Customer contracts 19 Customer relationships 196 Covenant not-to-compete 21 Trade names 10 Technology 68 Intellectual property and other rights 5 Software 20 The estimated annual amortization expense based on remaining weighted average amortization periods for intangible assets and exchange rates, each as at March 31, 2019 are as follows: Amount 2020 $ 15,716 2021 12,078 2022 7,000 2023 5,649 2024 4,398 Thereafter 34,947 $ 79,788 * * excludes service mark, as it has an indefinite useful life

Property and equipment

Property and equipment	12 Months Ended
	Mar. 31, 2019
Text block [abstract]
Property and equipment	12. Property and equipment The changes in the carrying value of property and equipment for the year ended March 31, 2018 are as follows: Gross carrying value Buildings Computers and software Furniture, fixtures and office equipment Vehicles Leasehold improvements Total Balance as at April 1, 2017 $ 10,246 $ 69,871 $ 68,877 $ 587 $ 60,992 $ 210,573 Additions — 4,597 9,389 93 9,756 23,835 Disposals/retirements — (3,350 ) (1,718 ) (29 ) (2,303 ) (7,400 ) Translation adjustments (23 ) 1,965 839 5 721 3,507 Balance as at March 31, 2018 $ 10,223 $ 73,083 $ 77,387 $ 656 $ 69,166 $ 230,515 Accumulated depreciation Balance as at April 1, 2017 $ 4,208 $ 59,811 $ 51,431 $ 429 $ 41,180 $ 157,059 Depreciation 514 6,442 6,623 97 6,278 19,954 Disposals/retirements — (3,345 ) (1,674 ) (30 ) (2,308 ) (7,357 ) Translation adjustments (12 ) 1,822 512 1 296 2,619 Balance as at March 31, 2018 $ 4,710 $ 64,730 $ 56,892 $ 497 $ 45,446 $ 172,275 Capital work-in-progress 2,366 Net carrying value as at March 31, 2018 $ 60,606 The changes in the carrying value of property and equipment for the year ended March 31, 2019 are as follows: Gross carrying value Buildings Computers and software Furniture, office equipment Vehicles Leasehold improvements Total Balance as at April 1, 2018 $ 10,223 $ 73,083 $ 77,387 $ 656 $ 69,166 $ 230,515 Additions — 7,361 7,487 328 8,097 23,273 On acquisition (Refer Note 5(a)) — 30 — — — 30 Disposals/retirements — (2,812 ) (2,856 ) (158 ) (1,275 ) (7,101 ) Translation adjustments (260 ) (4,572 ) (4,739 ) (45 ) (4,287 ) (13,903 ) Balance as at March 31, 2019 $ 9,963 $ 73,090 $ 77,279 $ 781 $ 71,701 $ 232,814 Accumulated depreciation Balance as at April 1, 2018 $ 4,710 $ 64,730 $ 56,892 $ 497 $ 45,446 $ 172,275 Depreciation 496 5,437 7,227 150 7,024 20,334 Disposals/retirements — (2,775 ) (2,816 ) (146 ) (1,169 ) (6,906 ) Translation adjustments (117 ) (4,139 ) (3,465 ) (35 ) (2,816 ) (10,572 ) Balance as at March 31, 2019 $ 5,089 $ 63,253 $ 57,838 $ 466 $ 48,485 $ 175,131 Capital work-in-progress 3,315 Net carrying value as at March 31, 2019 $ 60,998 Certain property and equipment are pledged as collateral against borrowings with a carrying amount of $111 and $107 as at March 31, 2019 and 2018, respectively.

Loans and borrowings

Loans and borrowings	12 Months Ended
	Mar. 31, 2019
Text block [abstract]
Loans and borrowings	13. Loans and borrowings Long-term debt The long-term loans and borrowings consist of the following: Final maturity As at Currency Interest rate (fiscal year) March 31, 2019 March 31, 2018 US dollars 3M USD Libor+1.27% 2020 11,400 22,700 US dollars 3M USD Libor+0.95% 2022 50,400 67,200 Total 61,800 89,900 Less: Debt issuance cost (409 ) (769 ) Total 61,391 89,131 Current portion of long-term debt $ 27,969 $ 27,740 Long-term debt $ 33,422 $ 61,391 The Company has entered into a floating to fixed interest rate swap in relation to these debts. In January 2017, WNS North America Inc. obtained from BNP Paribas, Hong Kong, a three-year term loan facility of $34,000 at an interest rate equal to the three month US dollar LIBOR plus a margin of 1.27% per annum to finance the acquisition of Denali. WNS North America Inc. has pledged its shares of Denali as security for the loan. In connection with the term loan, the Company has entered into an interest rate swap with a bank to swap the variable portion of the interest based on the three month US dollar LIBOR to a fixed rate of 1.5610%. The facility agreement for the term loan contains certain financial covenants as defined in the facility agreement. This term loan is repayable in six semi-annual installments. The first five repayment installments are $5,650 each and the sixth and final repayment installment is $5,750. On July 20, 2017, January 22, 2018, July 20, 2018 and January 22, 2019, the Company made scheduled repayments of $5,650 each. As at March 31, 2019, the Company has complied with the financial covenants in all material respects in relation to this loan facility. In March 2017, WNS (Mauritius) Limited obtained from HSBC Bank (Mauritius) Ltd. and Standard Chartered Bank, UK a five-year term loan facility of $84,000 at an interest rate equal to the three-month US dollar LIBOR plus a margin of 0.95% per annum to finance the acquisition of HealthHelp. The Company has pledged its shares of WNS (Mauritius) Limited as security for the loan. In connection with the term loan, the Company has entered into interest rate swaps with banks to swap the variable portion of the interest based on the three month US dollar LIBOR to a fixed rate of 1.9635%. The facility agreement for the term loan contains certain financial covenants as defined in the facility agreement. This term loan is repayable in ten semi-annual installments of $8,400 each. On September 14, 2017, March 14, 2018, September 17, 2018 and March 14, 2019 the Company made scheduled repayments of $8,400 each. As at March 31, 2019, the Company has complied with the financial covenants in all material respects in relation to this loan facility. The Company has pledged trade receivables, other financial assets and property and equipment with an aggregate amount of $125,317 and $113,174 as at March 31, 2019 and March 31, 2018, respectively, as collateral for the above borrowings. Short-term lines of credit The Company’s Indian subsidiary, WNS Global Services Private Limited (“WNS Global”), has unsecured lines of credit with banks amounting to $59,971 (based on the exchange rate on March 31, 2019). The Company has also established a line of credit in the UK amounting to $12,889 (based on the exchange rate on March 31, 2019). Further the Company has also established a line of credit in South Africa amounting to $1,414 (based on the exchange rate on March 31, 2019). As at March 31, 2019, no amounts were drawn under these lines of credit.

Financial instruments

Financial instruments	12 Months Ended
	Mar. 31, 2019
Text block [abstract]
Financial instruments	14. Financial instruments Financial instruments by category The carrying value and fair value of financial instruments by class as at March 31, 2019 are as follows: Financial assets Financial Financial Financial Total carrying value Total fair value Cash and cash equivalents $ 85,444 $ — $ — $ 85,444 $ 85,444 Investment in fixed deposits 15,907 — — 15,907 15,907 Investments in marketable securities and mutual funds — 134,493 — 134,493 134,493 Trade receivables 73,872 — — 73,872 73,872 Unbilled revenue (1) 65,295 — — 65,295 65,295 Funds held for clients 7,063 — — 7,063 7,063 Prepayments and other assets (2) 5,375 — — 5,375 5,375 Other non-current (3) 9,308 — — 9,308 9,308 Derivative assets — 2,077 17,004 19,081 19,081 Total carrying value $ 262,264 $ 136,570 $ 17,004 $ 415,838 $ 415,838 Financial liabilities Financial Financial Financial Total carrying value Total fair value Trade payables $ 17,831 $ — $ — $ 17,831 $ 17,831 Long-term debt (includes current portion) (4) 61,800 — — 61,800 61,800 Other employee obligations (5) 63,129 — — 63,129 63,129 Provision and accrued expenses 27,619 — — 27,619 27,619 Other liabilities (6) 2,288 3,197 — 5,485 5,485 Derivative liabilities — 307 2,096 2,403 2,403 Total carrying value $ 172,667 $ 3,504 $ 2,096 $ 178,267 $ 178,267 Notes: (1) Excluding non-financial (2) Excluding non-financial (3) Excluding non-financial (4) Excluding non-financial (5) Excluding non-financial (6) Excluding non-financial The carrying value and fair value of financial instruments by class as at March 31, 2018 are as follows: Financial assets Financial assets at amortized cost Financial assets at FVTPL Financial assets at FVOCI Total carrying value Total fair value Cash and cash equivalents $ 99,829 $ — $ — $ 99,829 $ 99,829 Investment in fixed deposits 21,548 — — 21,548 21,548 Investments in marketable securities and mutual funds — 99,954 — 99,954 99,954 Trade receivables 71,388 — — 71,388 71,388 Unbilled revenue 61,721 — — 61,721 61,721 Funds held for clients 10,066 — — 10,066 10,066 Prepayments and other assets (1) 4,410 — — 4,410 4,410 Other non-current (2) 10,243 — — 10,243 10,243 Derivative assets — 2,212 12,771 14,983 14,983 Total carrying value $ 279,205 $ 102,166 $ 12,771 $ 394,142 $ 394,142 Financial liabilities Financial Financial Financial Total carrying value Total fair value Trade payables $ 19,703 $ — $ — $ 19,703 $ 19,703 Long-term debt (includes current portion) (3) 89,900 — — 89,900 89,900 Other employee obligations (4) 59,346 — — 59,346 59,346 Provision and accrued expenses 28,826 — — 28,826 28,826 Other liabilities (5) 2,447 11,388 — 13,835 13,835 Derivative liabilities — 946 7,809 8,755 8,755 Total carrying value $ 200,222 $ 12,334 $ 7,809 $ 220,365 $ 220,365 Notes: (1) Excluding non-financial (2) Excluding non-financial (3) Excluding non-financial (4) Excluding non-financial (5) Excluding non-financial For the financial assets and liabilities subject to offsetting or similar arrangements, each agreement between the Company and the counterparty allows for net settlement of the relevant financial assets and liabilities when both elect to settle on a net basis. In the absence of such an election, financial assets and liabilities will be settled on a gross basis. Financial assets and liabilities subject to offsetting, enforceable master netting arrangements or similar agreements as at March 31, 2019 are as follows: Description of types of financial assets Gross amounts of recognized financial assets Gross amounts of recognized financial liabilities offset in the statement of financial position Net amounts of financial assets presented in the statement of financial position Related amount not set off in financial instruments Net Amount Financial Instruments Cash collateral received Derivative assets $ 19,081 $ — $ 19,081 $ (2,045 ) $ — $ 17,036 Total $ 19,081 $ — $ 19,081 $ (2,045 ) $ — $ 17,036 Description of types of financial liabilities Gross amounts of recognized financial liabilities Gross amounts of recognized financial assets offset in the statement of financial position Net amounts of financial liabilities presented in the statement of financial position Related amount not set off in financial instruments Net Amount Financial instruments Cash collateral pledged Derivative liabilities $ 2,403 $ — $ 2,403 $ (2,045 ) $ — $ 358 Total $ 2,403 $ — $ 2,403 $ (2,045 ) $ — $ 358 Financial assets and liabilities subject to offsetting, enforceable master netting arrangements or similar agreements as at March 31, 2018 are as follows: Description of types of financial assets Gross amounts of recognized financial assets Gross amounts of recognized financial liabilities offset in the statement of financial position Net amounts of financial assets presented in the statement of financial position Related amount not set off in financial instruments Net Amount Financial instruments Cash collateral received Derivative assets $ 14,983 $ — $ 14,983 $ (4,215 ) $ — $ 10,768 Total $ 14,983 $ — $ 14,983 $ (4,215 ) $ — $ 10,768 Description of types of financial liabilities Gross amounts of recognized financial liabilities Gross amounts of recognized financial assets offset in the statement of financial position Net amounts of financial liabilities presented in the statement of financial position Related amount not set off in financial instruments Net Amount Financial instruments Cash collateral pledged Derivative liabilities $ 8,755 $ — $ 8,755 $ (4,215 ) $ — $ 4,540 Total $ 8,755 $ — $ 8,755 $ (4,215 ) $ — $ 4,540 Fair value hierarchy The following is the hierarchy for determining and disclosing the fair value of financial instruments by valuation technique: Level 1 — quoted prices (unadjusted) in active markets for identical assets or liabilities. Level 2 — other techniques for which all inputs have a significant effect on the recorded fair value are observable, either directly or indirectly. Level 3 — techniques which use inputs that have a significant effect on the recorded fair value that are not based on observable market data. The fair value is estimated using the discounted cash flow approach and market rates of interest. The valuation technique involves assumptions and judgments regarding risk characteristics of the instruments, discount rates and future cash flows. The Company uses valuation techniques in measuring the fair value of financial instruments, where active market quotes are not available. In applying the valuation techniques, the Company makes maximum use of market inputs, and uses estimates and assumptions that are, as far as possible, consistent with observable data that market participants would use in pricing the instrument. Where applicable data is not observable, the Company uses its best estimate about the assumptions that market participants would make. These estimates may vary from the actual prices that would be achieved in an arm’s length transaction at the reporting date. The assets and liabilities measured at fair value on a recurring basis as at March 31, 2019 are as follows:- Fair value measurement at reporting date using Description March 31, 2019 Quoted Significant other observable inputs (Level 2) Significant unobservable inputs (Level 3) Assets Financial assets at FVTPL Foreign exchange contracts $ 2,077 $ — $ 2,077 $ — Investments in marketable securities and mutual funds 134,493 134,047 446 — Financial assets at FVOCI Foreign exchange contracts 16,611 — 16,611 — Interest rate swaps 392 — 392 — Total assets $ 153,573 $ 134,047 $ 19,526 $ — Liabilities Financial liabilities at FVTPL Foreign exchange contracts $ 308 $ — $ 308 $ — Contingent consideration 3,197 — — 3,197 Financial liabilities at FVOCI Foreign exchange contracts 2,095 — 2,095 — Total liabilities $ 5,600 $ — $ 2,403 $ 3,197 The assets and liabilities measured at fair value on a recurring basis as at March 31, 2018 are as follows:- Fair value measurement at reporting date using Description March 31, 2018 Quoted Significant (Level 2) Significant (Level 3) Assets Financial assets at FVTPL Foreign exchange contracts $ 2,212 $ — $ 2,212 $ — Investments in marketable securities and mutual funds 99,954 99,412 542 — Financial assets at FVOCI Foreign exchange contracts 11,709 — 11,709 — Interest rate swaps 1,062 — 1,062 — Total assets $ 114,937 $ 99,412 $ 15,525 $ — Liabilities Financial liabilities at FVTPL Foreign exchange contracts $ 946 $ — $ 946 $ — Contingent consideration 11,388 — — 11,388 Financial liabilities at FVOCI Foreign exchange contracts 7,809 — 7,809 — Total liabilities $ 20,143 $ — $ 8,755 $ 11,388 Description of significant unobservable inputs to Level 3 valuation The fair value of the contingent consideration liability was estimated using a probability weighted method and achievement of revenue target with a discount rate of 2.5%. One percentage point change in the unobservable inputs used in fair valuation of the contingent consideration does not have a significant impact on its value. The fair value is estimated using discounted cash flow approach which involves assumptions and judgments regarding risk characteristics of the instruments, discount rates, future cash flows, foreign exchange spot, forward premium rates and market rates of interest. The movement in contingent consideration categorized under Level 3 fair value measurement is given below: For the year ended March 31, 2019 March 31, 2018 Balance at the beginning of the year $ 11,388 $ 19,678 Additions — — Payouts (8,456 ) (7,000 ) Gain recognized in the consolidated statement of income — (1,553 ) Finance expense recognized in the consolidated statement of income 265 263 Balance at the end of the year $ 3,197 $ 11,388 During the years ended March 31, 2019 and 2018, there were no transfers between Level 1 and Level 2 fair value measurements, and no transfers into and out of Level 3 fair value measurements. Fair value on a non-recurring The non-recurring Derivative financial instruments The primary risks managed by using derivative instruments are foreign currency exchange risk and interest rate risk. Forward and option contracts up to 24 months on various foreign currencies are entered into to manage the foreign currency exchange rate risk on forecasted revenue denominated in foreign currencies and monetary assets and liabilities held in non-functional The following table presents the notional values of outstanding foreign exchange forward contracts, foreign exchange option contracts and interest rate swap contracts: As at March 31, 2019 March 31, 2018 Forward contracts (Sell) In US dollars $ 230,292 $ 242,418 In UK pound sterling 134,077 132,591 In Euro 34,251 23,883 In Australian dollars 43,271 48,147 Others 2,866 2,332 $ 444,757 $ 449,371 Option contracts (Sell) In US dollars $ 134,060 $ 107,629 In UK pound sterling 122,377 116,401 In Euro 32,226 21,483 In Australian dollars 42,106 28,828 Others — 927 $ 330,769 $ 275,268 Interest rate swap contracts In US dollars 61,800 89,900 The amount of gain/ (loss) reclassified from other comprehensive income into consolidated statement of income in respective line items for the years ended March 31, 2019, 2018 and 2017 are as follows: Year ended March 31, 2019 2018 2017 Revenue $ 66 11,231 $ 7,952 Foreign exchange gain, net (2 ) 15,766 16,896 Finance expense 422 (561 ) (71 ) Income tax related to amounts reclassified into consolidated statement of income (577 ) (9,965 ) (8,998 ) Total $ (91 ) 16,471 $ 15,779 As at March 31, 2019, a gain amounting to $5,578 on account of cash flow hedges in relation to forward and option contracts entered is expected to be reclassified from other comprehensive income into the consolidated statement of income over a period of 24 months and a gain amounting to $376 on account of cash flow hedges in relation to interest rate swaps is expected to be reclassified from other comprehensive income into the consolidated statement of income over a period of 36 months. Due to the discontinuation of cash flow hedge accounting on account of non-occurrence Financial risk management Financial risk factors The Company’s activities expose it to a variety of financial risks: market risk, interest rate risk, credit risk and liquidity risk. The Company’s primary focus is to foresee the unpredictability of financial markets and seek to minimize potential adverse effects on its financial performance. The primary market risk to the Company is foreign exchange risk. The Company uses derivative financial instruments to mitigate foreign exchange related risk exposures. The Company’s exposure to credit risk is influenced mainly by the individual characteristic of each customer and the concentration of risk from the top few customers. The demographics of the customer including the default risk of the industry and country in which the customer operates also has an influence on credit risk assessment. The Company does not enter into or trade financial instruments, including derivative financial instruments, for speculative purposes. Risk management procedures The Company manages market risk through treasury operations. Senior management and the Board of Directors approve the Company’s treasury operations’ objectives and policies. The activities of treasury operations include management of cash resources, implementation of hedging strategies for foreign currency exposures, implementation of borrowing strategies and monitoring compliance with market risk limits and policies. The Company’s foreign exchange committee, comprising the Chairman of the Board, Group Chief Executive Officer and Group Chief Financial Officer, is the approving authority for all hedging transactions. Components of market risk Exchange rate or currency risk The Company’s exposure to market risk arises principally from exchange rate risk. Although substantially all of the Company’s revenue is denominated in pound sterling and US dollars, a significant portion of expenses for the year ended March 31, 2019 (net of payments to repair centers made as part of the Company’s WNS Auto Claims BPM segment) were incurred and paid in Indian rupees. The exchange rates among the Indian rupee, the pound sterling and the US dollar have changed substantially in recent years and may fluctuate substantially in the future. The Company hedges a portion of forecasted external and inter-company revenue denominated in foreign currencies with forward contracts and options. Based upon the Company’s level of operations for the year ended March 31, 2019, a sensitivity analysis shows that a 10% appreciation or depreciation in the pound sterling against the US dollar would have increased or decreased, respectively, the Company’s revenue for the year ended March 31, 2019 by approximately $23,451. Similarly, a 10% appreciation or depreciation in the Indian rupee against the US dollar would have increased or decreased, respectively, the Company’s expenses incurred and paid in Indian rupee for the year ended March 31, 2019 by approximately $30,976. The foreign currency risk from non-derivative As at March 31, 2019 US Dollar Pound Sterling Indian Rupees Australian Dollar Euro Other currencies Total Cash and cash equivalents $ 1,204 263 — 2,864 528 214 5,073 Trade receivables 100,713 48,198 3,629 17,107 12,459 3,395 185,501 Unbilled revenue 4,576 3,553 — 3,221 5,778 532 17,660 Prepayments and other current assets 522 311 2 82 85 16 1,018 Other non-current 4 — — — — 15 19 Trade payables (28,704 ) (63,467 ) (8,332 ) (9,059 ) (10,265 ) (596 ) (120,423 ) Provisions and accrued expenses (2,924 ) (210 ) (217 ) (1,069 ) (477 ) (72 ) (4,969 ) Pension and other employee obligations (127 ) — — — (28 ) (177 ) (332 ) Other liabilities (2 ) (7 ) — — — (1 ) (10 ) Net assets/ (liabilities) $ 75,262 (11,359 ) (4,918 ) 13,146 8,080 3,326 83,537 The foreign currency risk from non-derivative As at March 31, 2018 US Dollar Pound Sterling Indian Rupees Australian Dollar Euro Other currencies Total Cash and cash equivalents $ 399 4,735 — 2,991 339 610 9,074 Trade receivables 100,002 46,658 3,850 24,686 7,289 2,525 185,010 Unbilled revenue 7,178 3,209 — 643 6,230 858 18,118 Prepayments and other current assets 428 188 10 29 63 11 729 Other non-current 3 — — — — 16 19 Trade payables (27,613 ) (64,070 ) (6,989 ) (16,093 ) (1,429 ) (19 ) (116,213 ) Provisions and accrued expenses (2,314 ) (291 ) (205 ) — (154 ) (19 ) (2,983 ) Pension and other employee obligations (134 ) — — — (12 ) (306 ) (452 ) Other liabilities (7 ) (4 ) — — — — (11 ) Net assets/ (liabilities) $ 77,942 (9,575 ) (3,334 ) 12,256 12,325 3,676 93,291 Other currencies include currencies such as the Swiss Franc (CHF), Singapore Dollar (SGD), Philippine Peso (PHP), Canadian Dollar (CAD), Polish Zloty (PLN), Sri Lankan Rupee (LKR), Romanian Leu (RON), South African Rand (ZAR), New Zealand Dollar (NZD), Hong Kong Dollar (HKD), United Arab Emirates Dirham (AED), Chinese Yuan Renminbi (CNY), Costa Rican colon (CRC), Danish Krone (DKK), Swedish Krona (SEK), Malaysian Ringgit (MYR) and Turkish Lira (TRY). As at March 31, 2019, every 5% appreciation or depreciation of the respective foreign currencies compared to the functional currency of the Company would impact the Company’s profit before tax from operating activities by approximately $3,152. Interest rate risk The Company’s exposure to interest rate risk arises from borrowings which have a floating rate of interest, which is linked to the US dollar LIBOR. The risk is managed by the Company by maintaining an appropriate mix of fixed and floating rate borrowings and by the use of interest rate swap contracts. The costs of floating rate borrowings may be affected by the fluctuations in the interest rates. In connection with the term loan facilities entered into in fiscal 2017, the Company entered into interest rate swap agreements with the banks in fiscal 2017. These swap agreements effectively convert the term loans from variable US dollar LIBOR interest rates to fixed rates, thereby managing the Company’s exposure to changes in market interest rates under the term loans. The amounts outstanding under swap agreements as at March 31, 2019 aggregated $61,800. The Company monitors its positions and does not anticipate non-performance Credit risk Credit risk arises from the possibility that customers may not be able to settle their obligations as agreed. Trade receivables are typically unsecured and are derived from revenue earned from customers primarily located in the UK and the US. Credit risk is managed through periodical assessment of the financial reliability of customers, taking into account the financial condition, current economic trends, analysis of historical bad debts and ageing of trade receivables. The credit risk on marketable securities, FMPs, mutual funds, bank deposits and derivative financial instruments is limited because the counterparties are banks and mutual funds with high credit-ratings assigned by international credit rating agencies. The maximum exposure to credit risk at the reporting date is primarily from trade receivables and unbilled revenue which amounted to $73,872 and $66,752, respectively as at March 31, 2019 and $71,388 and $61,721, respectively, as at March 31, 2018. The Company provides loss allowance using the ECL model on trade receivables and unbilled revenue with no significant financing component at an amount equal to lifetime ECL (Refer Note 8). The following table gives details in respect of the percentage of revenue generated from the Company’s top customer and top five customers: Year Ended March 31, 2019 2018 2017 Revenue from top customer 6.9 % 6.8 % 9.0 % Revenue from top five customers 27.1 % 29.4 % 32.1 % Liquidity risk Liquidity risk is the risk that the Company will encounter difficulty in meeting the obligations associated with its financial liabilities that are settled by delivering cash or another financial asset. The Company’s approach to managing liquidity risk is to ensure, as far as possible, that it will always have sufficient liquidity to meet its liabilities when due, under normal and stressed conditions, without incurring unacceptable losses or risking damage to its reputation. Typically, the Company ensures that it has sufficient cash on demand to meet expected operational expenses and service financial obligations. In addition, the Company has concluded arrangements with reputable banks and has unused lines of credit of $74,274 as of March 31, 2019 that could be drawn upon should there be a need. The contractual maturities of financial liabilities are as follows: As at March 31, 2019 Less than 1 Year 1-2 years 2-5 years Total Long-term debt (includes current portion) (1) $ 28,200 $ 16,800 $ 16,800 $ 61,800 Trade payables 17,831 — — 17,831 Provision and accrued expenses 27,619 — — 27,619 Other liabilities 5,485 — — 5,485 Other employee obligations 63,129 — — 63,129 Derivative financial instruments 2,096 307 — 2,403 Total (2) $ 144,360 $ 17,107 $ 16,800 $ 178,267 Notes: (1) Before netting off debt issuance cost of $409. (2) Non-financial As at March 31, 2018 Less than 1 Year 1-2 years 2-5 years Total Long-term debt (includes current portion) (1) $ 28,100 $ 28,200 $ 33,600 $ 89,900 Trade payables 19,703 — — 19,703 Provision and accrued expenses 28,826 — — 28,826 Other liabilities 10,680 3,154 — 13,834 Other employee obligations 59,347 — — 59,347 Derivative financial instruments 6,466 2,289 — 8,755 Total (2) $ 153,122 $ 33,643 $ 33,600 $ 220,365 Notes: (1) Before netting off debt issuance cost of $769. (2) Non-financial The balanced view of liquidity and financial indebtedness is stated in the table below. This calculation of the net cash position is used by the management: As at March 31, 2019 March 31, 2018 Cash and cash equivalents $ 85,444 $ 99,829 Investments 150,400 121,502 Long-term debt (includes current portion) (1) (61,800 ) (89,900 ) Net cash position $ 174,044 $ 131,431 Note: (1) Before netting off debt issuance cost of $409 and $769 as at March 31, 2019 and March 31, 2018, respectively.

Pension and other employee obli

Pension and other employee obligations	12 Months Ended
	Mar. 31, 2019
Text block [abstract]
Pension and other employee obligations	15. Pension and other employee obligations Pension and other employee obligations consist of the following: As at March 31, 2019 March 31, 2018 Current: Salaries and bonus $ 62,320 $ 59,346 Pension 854 1,189 Withholding taxes on salary and statutory payables 4,947 4,082 Total $ 68,121 $ 64,617 Non-current: Pension and other obligations $ 11,248 $ 9,621 Total $ 11,248 $ 9,621 Employee benefit costs consist of the following: Year ended March 31, 2019 2018 2017 Salaries and bonus $ 424,005 $ 405,665 $ 307,378 Employee benefit plans: Defined contribution plan 11,572 11,684 10,265 Defined benefit plan 2,242 3,042 2,639 Share-based compensation expense (Refer Note 24) 30,305 30,565 23,036 Total $ 468,124 $ 450,956 $ 343,318 Employee benefit costs is recognized in the following line items in the consolidated statement of income: Year ended March 31, 2019 2018 2017 Cost of revenue $ 346,914 $ 329,289 $ 249,701 Selling and marketing expenses 34,054 31,373 24,717 General and administrative expenses 87,156 90,294 68,900 Total $ 468,124 $ 450,956 $ 343,318 Defined contribution plan The Company’s contributions to defined contribution plans are as follows: Year ended March 31, 2019 2018 2017 India $ 7,919 $ 8,123 $ 7,587 Philippines 162 127 106 South Africa 840 860 715 Sri Lanka 505 625 661 United Kingdom 759 670 780 United States 1,387 1,279 416 Total 11,572 11,684 10,265 Defined benefit plan The net periodic cost recognized by the Company in respect of gratuity payments under the Company’s gratuity plans covering eligible employees of the Company in India, the Philippines and Sri Lanka is as follows: Year ended March 31, 2019 2018 2017 Service cost $ 1,621 $ 1,917 $ 2,188 Past service cost — 538 — Interest on the net defined benefit liability 621 587 451 Net gratuity cost $ 2,242 $ 3,042 $ 2,639 As at March 2019 March 2018 Change in projected benefit obligations Obligation at beginning of the year $ 11,101 $ 11,776 Foreign currency translation (671 ) (118 ) Service cost 1,621 1,917 Past service cost — 538 Interest cost 692 657 Benefits paid (1,213 ) (1,160 ) Actuarial (gain)/loss From changes in demographic assumptions 48 62 From changes in financial assumptions 32 (3,428 ) From actual experience compared to assumptions 942 857 Benefit obligation at end of the year $ 12,552 $ 11,101 Change in plan assets Plan assets at beginning of the year $ 1,041 $ 976 Foreign currency translation (57 ) (5 ) Expected return on plan assets 71 70 Actuarial (loss) /gain (21 ) (23 ) Actual contributions 1,354 1,104 Benefits paid (1,129 ) (1,081 ) Plan assets at end of the year $ 1,259 $ 1,041 Accrued pension liability Current $ 854 $ 1,189 Non-current 10,439 8,871 Net amount recognized $ 11,293 $ 10,060 Present value of funded defined benefit obligation $ 11,911 $ 10,418 Fair value of plan assets (1,259 ) (1,041 ) 10,652 9,377 Present value of unfunded defined benefit obligation $ 641 $ 683 Weighted average duration of defined benefit obligation (both funded and unfunded) 5.0 years 4.8 years Net amount amount recognized relating to the Company’s India plan, Philippines plan and Sri Lanka plan was $10,683, $29 and $581 as at March 31, 2019 and $9,402, $36 and $622 as at March 31, 2018, respectively. In March 2018, the Government of India amended the Payment of Gratuity Act, 1972 to increase the maximum limit of lump-sum The assumptions used in accounting for the gratuity plans are as follows: Year ended March 31, 2019 2018 2017 Discount rate: India 6.6% to 7.0% 6.6% to 7.3% 7.05% Philippines 6.1% 3.1% 5.45% Sri Lanka 11.0% 10.0% 12.8% Rate of increase in compensation level 7.0% to 8.0% 7.0% to 10.0% 7.0% to 15.0% Expected rate of return on plan assets 7.0% 7.3% 7.05% The Company evaluates these assumptions annually based on its long-term plans of growth and industry standards. The discount rates are based on current market yields on government securities adjusted for a suitable risk premium to reflect the additional risk for high quality corporate bonds. As at March 31, 2019, for each of the Company’s defined benefit plans, the sensitivity of the defined benefit obligation to a change in each significant actuarial assumption is as follows: India Philippines Sri Lanka Discount rate: Increase in discount rate by 1% (4.7 )% (0.9 )% (4.2 )% Decrease in discount rate by 1% 5.2 % 1.0 % 4.6 % Rate of increase in compensation level: Increase in salary escalation rate by 1% 4.1 % 0.5 % 4.2 % Decrease in salary escalation rate by 1% (3.9 )% (0.5 )% (3.9 )% Each sensitivity amount is calculated assuming that all other assumptions are held constant. The Company is not able to predict the extent of likely future changes in these assumptions, but based on past experience, the discount rate for each plan could change by up to 1% within a 12 month period. As at March 31, 2019, $4 and $1,255 ($4 and $1,037 as at March 31, 2018) of the fund assets are invested with LIC and ALICPL, respectively. Of the funds invested with LIC, approximately 40% and 60% of the funds are invested in unquoted government securities and money market instruments, respectively. Of the funds invested with ALICPL, approximately 87% and 13% are invested in unquoted government securities and money market instruments, respectively. Since the Company’s plan assets are managed by third party fund administrators, the contributions made by the Company are pooled with the corpus of the funds managed by such fund administrators and invested in accordance with regulatory guidelines. The Company’s funding policy is to contribute to the plan amounts necessary on an actuarial basis to, at a minimum, satisfy the minimum funding requirements. Additional discretionary contributions above the minimum funding requirement can be made and are generally based on adjustment for any over or under funding. The expected benefits are based on the same assumptions used to measure the Company’s defined benefit obligations as at March 31, 2019. The Company expects to contribute $1,958 to defined benefit plan for the year ending March 31, 2020. The maturity analysis of the Company’s defined benefit payments is as follows: Amount 2020 $ 2,113 2021 2,134 2022 2,250 2023 2,439 2024 2,524 Thereafter 11,535 $ 22,995

Provisions and accrued expenses

Provisions and accrued expenses	12 Months Ended
	Mar. 31, 2019
Text block [abstract]
Provisions and accrued expenses	16. Provisions and accrued expenses Provisions and accrued expenses consist of the following: As at March 31, 2019 March 31, 2018 Accrued expenses 27,619 28,826 Total $ 27,619 $ 28,826

Contract liabilities

Contract liabilities	12 Months Ended
	Mar. 31, 2019
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Contract liabilities	17. Contract liabilities Contract liabilities consists of the following: As at March 31, 2019 March 31, 2018 Current: Payments in advance of services $ 2,229 $ 557 Advance billings 3,092 2,104 Others 106 247 Total $ 5,427 $ 2,908 Non-current: Payments in advance of services $ 4,950 $ 550 Advance billings 1,642 2 Others 17 19 Total $ 6,609 $ 571

Other liabilities

Other liabilities	12 Months Ended
	Mar. 31, 2019
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Other liabilities	18. Other liabilities Other liabilities consist of the following: As at March 31, 2019 March 31, 2018 Current: Withholding taxes and value added tax payables $ 4,741 $ 5,117 Contingent consideration (Refer note 5(b), 5(c) and 5(d)) 3,197 8,233 Deferred rent 649 800 Other liabilities 1,707 1,589 Total $ 10,294 $ 15,739 Non-current: Deferred rent $ 7,780 $ 6,544 Contingent consideration (Refer note 5(b), 5(c) and 5(d)) — 3,155 Other liabilities 1,179 1,963 Total $ 8,959 $ 11,662

Share capital

Share capital	12 Months Ended
	Mar. 31, 2019
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Share capital	19. Share capital As at March 31, 2019, the authorized share capital was £6,100 divided into 60,000,000 ordinary shares of 10 pence each and 1,000,000 preferred shares of 10 pence each. The Company had 50,051,920 ordinary shares (excluding 1,101,300 treasury shares) outstanding as at March 31, 2019. There were no preferred shares outstanding as at March 31, 2019. As at March 31, 2018, the authorized share capital was £6,100 divided into 60,000,000 ordinary shares of 10 pence each and 1,000,000 preferred shares of 10 pence each. The Company had 50,434,080 ordinary shares (excluding 4,400,000 treasury shares) outstanding as at March 31, 2018. There were no preferred shares outstanding as at March 31, 2018. Treasury shares On March 16, 2016, the Company’s shareholders authorized a share repurchase program for the repurchase of up to 3,300,000 of the Company’s American Depository Shares (“ADSs”) each representing one ordinary share, par value 10 pence per share of the Company, at a price range of $10 to $50 per ADS. Pursuant to the terms of the repurchase program, the Company’s ADSs may be purchased in the open market from time to time for 36 months from March 16, 2016, the date of shareholders’ approval. The Company was not obligated under the repurchase program to repurchase a specific number of ADSs, and the repurchase program could be suspended at any time at the Company’s discretion. During the year ended March 31, 2017, the Company purchased 2,200,000 ADSs in the open market for total consideration of $64,224 (including transaction costs of $33 for share repurchase of 2,200,000 ADSs, $111 paid towards cancellation fees for ADSs in relation to the repurchase of 2,200,000 ADSs which was completed during the year ended March 31, 2017, and $55 paid towards cancellation fees for ADSs in relation to the repurchase of 1,100,000 ADSs, which was completed during the year ended March 31, 2016). During the year ended March 31, 2018, the Company purchased the balance 1,100,000 ADSs in the open market for total consideration of $39,546 (including transaction costs of $17) and completed the share repurchase program. The shares underlying these purchased ADSs are recorded as treasury shares. In March 2018, the shareholders of the Company authorized the repurchase of up to 3,300,000 of the Company’s ADSs, at a price range of $10 to $100 per ADS. Pursuant to the terms of the repurchase program, the Company’s ADSs may be purchased in the open market from time to time for 36 months from March 30, 2018, the date of shareholders’ approval. The Company is not obligated under the repurchase program to repurchase a specific number of ADSs, and the repurchase program may be suspended at any time at the Company’s discretion. The Company intends to fund the repurchase with cash on hand. During the year ended March 31, 2019, the Company purchased 1,101,300 ADSs in the open market for total consideration of $56,362 (including transaction costs of $11). The Company also paid $55 towards cancellation fees for ADSs in relation to the repurchase of 1,100,000 ADSs. During the year ended March 31, 2019, the Company received authorization from the Board of Directors to cancel, and cancelled, 4,400,000 ADSs that were held as treasury shares for an aggregate cost of $134,231. The effect of cancellation of these treasury shares was recognized in share capital amounting to $573 and in share premium amounting to $133,658, in compliance with Jersey Law. There was no effect on the total shareholders’ equity as a result of this cancellation.

Revenue

Revenue	12 Months Ended
	Mar. 31, 2019
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Revenue	20. Revenue Disaggregation of revenue In the following tables, revenue is disaggregated by service type, major industries serviced, contract type and geography. Revenue by service type Year ended March 31, 2019 2018 2017 Industry-specific $ 307,214 $ 258,155 $ 170,212 Customer interaction services 183,199 193,427 168,096 Finance and accounting 175,194 162,432 124,089 Research and analytics 91,716 89,402 79,948 Auto claims 34,885 35,414 44,642 Others 16,912 19,127 15,559 Total $ 809,120 $ 757,956 $ 602,546 Revenue by industry Year ended March 31, 2019 2018 2017 Insurance* $ 215,242 $ 194,593 $ 178,196 Diversified businesses including manufacturing, retail, CPG, media and entertainment, and telecom 142,091 137,049 105,325 Travel and leisure 140,996 142,091 128,051 Healthcare 124,109 111,593 40,814 Utilities 56,334 66,030 56,059 Shipping and logistics 49,858 33,922 25,638 Consulting and professional services 44,142 39,683 41,876 Banking and financial services 36,348 32,995 26,587 Total $ 809,120 $ 757,956 $ 602,546 * Includes revenue disclosed under the Auto Claims BPM segment in Note 28. Revenue by contract type Year ended March 31, 2019 2018 2017 Full-time-equivalent $ 522,436 $ 473,898 $ 432,919 Transaction* 137,219 141,617 106,352 Subscription 66,542 58,916 2,139 Fixed price 42,512 39,788 27,375 Others 40,411 43,735 33,761 Total $ 809,120 $ 757,956 $ 602,546 * Includes revenue disclosed under the Auto Claims BPM segment in Note 28. Revenue by geography Refer Note 28 — External revenue. Contract balances As at April 1, 2018, the Company capitalized $6,821 towards incremental costs incurred for acquiring contracts that were not completed. The capitalized costs will be amortized on a straight-line basis over the expected life of the contract. The movement in contract assets during the year is as follows: As at March 31, 2019 Sales Transition Upfront Total Opening balance $ — $ 3,038 $ 3,202 $ 6,240 Impact on adoption of IFRS 15 6,821 201 359 7,381 6,821 3,239 3,561 13,621 Additions during the year 3,182 11,507 6,533 21,222 Amortization/recognition during the year (1,185 ) (1,120 ) (4,844 ) (7,149 ) Impairment loss recognized during the year (508 ) — — (508 ) Translation adjustments (279 ) (215 ) (465 ) (959 ) Closing balance $ 8,031 13,411 4,785 26,227 The movement in contract liabilities during the year is as follows: As at March 31, 2019 Payments in Advance Others Total Opening balance $ 1,107 $ 2,106 $ 266 $ 3,479 Impact on offset with trade receivables and unbilled revenue 115 4,345 793 5,253 Gross opening balance 1,222 6,451 1,059 8,732 Impact on adoption of IFRS 15 64 — — 64 1,286 6,451 1,059 8,796 Additions during the year 11,175 44,940 11,861 67,976 Revenue recognized during the year (2,918 ) (39,927 ) (12,075 ) (54,920 ) Translation adjustments (109 ) (351 ) (83 ) (543 ) Gross closing balance 9,434 11,113 762 21,309 Impact on offset with trade receivables and unbilled revenue (2,255 ) (6,379 ) (639 ) (9,273 ) Closing balance $ 7,179 $ 4,734 $ 123 $ 12,036 The estimated revenue expected to be recognized in the future relating to remaining performance obligations as at March 31, 2019 is as follows: As at March 31, 2019 Less 1-2 years 2-5 More Total Transaction price allocated to remaining performance obligations $ 15,635 $ 10,182 $ 1,906 $ — $ 27,723 The Company does not disclose the value of unsatisfied performance obligations for: (i) contracts with an original expected length of one year or less; and (ii) contracts for which the Company recognizes revenue at the amount to which the Company has the right to invoice for services performed.

Expenses by nature

Expenses by nature	12 Months Ended
	Mar. 31, 2019
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Expenses by nature	21. Expenses by nature Expenses by nature consist of the following: Year ended March 31, 2019 2018 2017 Employee cost $ 468,124 $ 450,956 $ 343,318 Repair payments 15,166 16,970 24,102 Facilities cost 91,393 89,037 75,383 Depreciation 20,334 19,954 16,903 Legal and professional expenses 20,019 22,972 15,902 Travel expenses 22,757 23,748 18,563 Others 40,277 38,886 33,526 Total cost of revenue, selling and marketing and general and administrative expenses $ 678,070 $ 662,523 $ 527,697

Finance expense

Finance expense	12 Months Ended
	Mar. 31, 2019
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Finance expense	22. Finance expense Finance expense consists of the following: Year ended March 31, 2019 2018 2017 Interest expense $ 3,266 $ 3,215 $ 424 (Gain)/loss on interest rate swaps (422 ) 561 71 Debt issue cost 360 488 52 Total $ 3,204 $ 4,264 $ 547

Other income, net

Other income, net	12 Months Ended
	Mar. 31, 2019
Text block [abstract]
Other income, net	23. Other income, net Other income, net consists of the following: Year ended March 31, 2019 2018 2017 Interest income $ 2,556 $ 3,693 $ 2,083 Dividend income 32 3,570 4,131 Net gain arising on financial assets designated as FVTPL 7,947 3 6 Others, net 4,059 3,964 2,469 Total $ 14,594 $ 11,230 $ 8,689

Share-based payments

Share-based payments	12 Months Ended
	Mar. 31, 2019
Text block [abstract]
Share-based payments	24. Share-based payments The Company has three share-based incentive plans: the 2002 Stock Incentive Plan adopted on July 1, 2002 (which has expired), the 2006 Incentive Award Plan adopted on June 1, 2006, as amended and restated in February 2009, September 2011 and September 2013 (the “2006 Incentive Award Plan”) (which has expired), and the 2016 Incentive Award Plan effective from September 27, 2016, as amended and restated in September 2018 (the “2016 Incentive Award Plan”) (collectively referred to as the “Plans”). All the Plans are equity settled. Under the Plans, share-based options and RSUs may be granted to eligible participants. Options and RSUs are generally granted for a term of ten years and have a graded vesting period of up to four years. The Company settles employee share-based options and RSU exercises with newly issued ordinary shares. As at March 31, 2019, the Company had 3,303,952 ordinary shares available for future grants. Share-based compensation expense during the years ended March 31, 2019, 2018 and 2017 is as follows: Year ended March 31, 2019 2018 2017 Share-based compensation expense recorded in $ $ $ Cost of revenue 4,278 3,770 2,765 Selling and marketing expenses 3,983 2,557 1,723 General and administrative expenses 22,044 24,238 18,548 Total share-based compensation expense $ 30,305 $ 30,565 $ 23,036 Upon exercise of share options and RSUs, the Company issued 719,140, 1,521,521 and 906,255 shares during the years ended March 31, 2019, 2018 and 2017, respectively. Share-based options Movements in the number of options outstanding under the 2006 Incentive Award Plan and their related weighted average exercise prices are as follow: Shares Weighted average exercise price Weighted average remaining contract term (in years) Aggregate intrinsic value Outstanding as at March 31, 2017 117,179 $ 27.25 0.10 $ 163 Exercised (48,227 ) 7.63 Lapsed (68,952 ) 7.87 Outstanding as at March 31, 2018 — $ — — $ — Exercised — — — — Lapsed — — — — Outstanding as at March 31, 2019 — — — — Options exercisable — $ — — $ — The aggregate intrinsic value of options exercised during the year ended March 31, 2019, 2018 and 2017 was Nil, $180 and $2,697, respectively. The total grant date fair value of options vested during the year ended March 31, 2019, 2018 and 2017 was Nil for each year. Total cash received as a result of options exercised during the year ended March 31, 2019, 2018 and 2017 was Nil, $1,347, and $8,941, respectively. The fair value of options granted is estimated on the date of grant using the Black-Scholes-Merton option-pricing model. No options were granted during the years ended March 31, 2019, 2018 and 2017. The weighted average share price of options exercised during the year ended March 31, 2019, 2018 and 2017 was Nil, $30.44 and $27.46, respectively. As no options were outstanding at March 31, 2019 and 2018, there was no exercise price for these options and their weighted average remaining contractual term was zero years. Restricted share units The 2006 Incentive Award Plan and the 2016 Incentive Award Plan also allow for the grant of RSUs. Each RSU represents the right to receive one ordinary share and vests over a period of up to three years. (i) Movements in the number of RSUs dependent on non-market Shares Weighted average fair value Weighted average remaining contract term (in years) Aggregate intrinsic value Outstanding as at March 31, 2017 1,573,246 $ 22.47 7.50 $ 45,011 Granted 497,689 30.85 Exercised (961,111 ) 21.45 Forfeited (34,775 ) 29.07 Lapsed (2,216 ) 23.47 Outstanding as at March 31, 2018 1,072,833 $ 27.05 7.75 $ 48,632 Granted 383,229 47.89 Exercised (422,088 ) 28.40 Forfeited (70,723 ) 36.08 Lapsed (10,856 ) 8.22 Outstanding as at March 31, 2019 952,395 $ 34.38 7.62 $ 50,734 RSUs exercisable 410,948 $ 27.40 6.33 $ 21,891 The fair value of RSUs is generally the market price of the Company’s shares on the date of grant. As at March 31, 2019, there was $7,276 of unrecognized compensation cost related to unvested RSUs. This amount is expected to be recognized over a weighted average period of 2.7 years. To the extent the actual forfeiture rate is different than what the Company has anticipated, share-based compensation expenses related to these RSUs will be different from the Company’s expectations. The weighted average grant date fair value of RSUs granted during the year ended March 31, 2019, 2018 and 2017 was $47.89, $30.85, and $30.26, per ADS, respectively. The aggregate intrinsic value of RSUs exercised during the year ended March 31, 2019, 2018 and 2017 was $21,324, $34,339, and $9,991, respectively. The total grant date fair value of RSUs vested during the year ended March 31, 2019, 2018 and 2017 was $15,964, $16,931, and $14,631, respectively. The weighted average share price of RSU exercised during the year ended March 31, 2019, 2018 and 2017 was $50.52, $35.73, and $29.08, respectively. (ii) The 2006 Incentive Award Plan and the 2016 Incentive Award Plan also allow for the grant of RSUs based on the market price of the Company’s shares achieving a specified target over a period of time. The fair value of market-based share awards is determined using Monte-Carlo simulation. Movements in the number of RSUs dependent on market performance condition outstanding under the 2006 Incentive Award Plan and the 2016 Incentive Award Plan and their related weighted average fair values are as follows: Shares Weighted average fair value Weighted average remaining contract term (in years) Aggregate intrinsic value Outstanding as at March 31, 2017 203,990 $ 13.21 8.10 $ 5,836 Granted — Exercised — — Forfeited — — Lapsed — — Outstanding as at March 31, 2018 203,990 $ 13.21 7.10 $ 9,247 Granted — Exercised — Forfeited — Lapsed — Outstanding as at March 31, 2019 203,990 13.21 6.10 $ 10,867 RSUs exercisable 5,000 $ 14.30 7.08 $ 266 On March 15, 2017, the Company modified the vesting period in respect of the RSUs as follows: a. for RSUs granted in April 2014, the vesting date has been extended to the fifth anniversary of the grant date (i.e. April 2019) b. for RSUs granted in April 2015, the vesting date has been extended to the fourth anniversary of the grant date (i.e. April 2019) c. for RSUs granted in April 2016, the vesting date has been extended to the fourth anniversary of the grant date (i.e. April 2020) Subsequent vesting of RSUs for each of the remaining years would be subject to continued employment. The incremental fair value was determined using Monte-Carlo simulation by reference to the difference between fair value of original RSUs as of modification date and the fair value of modified RSUs as of modification date. The additional cost as a result of such modification in respect of modified share awards amounted to $1,185. The additional cost is spread over the period from the modification date until the vesting date of the modified award, which differs from the vesting date of the original award. The incremental cost recognized in the current year (March 31, 2018: $540) in respect of such modified share awards amounted to $540. As at March 31, 2019, there was $103 of unrecognized compensation cost related to unvested market based RSUs. This amount is expected to be recognized over a weighted average period of 0.7 years. The weighted average grant date fair value of the RSUs granted during the years ended March 31, 2019, 2018 and 2017 was Nil, Nil and $12.56 per ADS, respectively. (iii) RSUs related to total shareholder’s return (“TSR”) During the year ended March 31, 2019, the Company issued 166,760 RSUs (March 31, 2018: 248,655 RSUs) to certain employees. The conditions for the vesting of these RSUs are linked to the TSR of the Company in addition to the condition of continued employment with the Company through the applicable vesting period. The performance of these RSUs shall be assessed based on the TSR of the custom peer group (based on percentile rank) and the industry index (based on outperformance rank). The RSUs granted with the TSR condition shall vest on the third anniversary of the grant date, subject to the participant’s continued employment with the Company through the applicable vesting date and achievement of the specified conditions of stock performance and TSR parameters. The fair value of these RSUs is determined using Monte-Carlo simulation. The weighted average grant date fair value of RSUs granted during the year ended March 31, 2019 and 2018 was $57.20 and $36.52, per ADS, respectively. The stock compensation expense charged during the year ended March 31, 2019 was $2,886 (March 31, 2018: $1,368). As at March 31, 2019, there was $4,589 of unrecognized compensation cost related to these RSUs. This amount is expected to be recognized over a weighted average period of 1.7 years. Movements in the number of RSUs linked to the TSR condition outstanding under the 2016 Incentive Award Plan and their related weighted average fair values are as follows: Shares Weighted average fair value Weighted average remaining contract term (in years) Aggregate intrinsic value Outstanding as at March 31, 2017 — $ — — $ — Granted 248,655 36.52 Exercised — Forfeited — Lapsed — Outstanding as at March 31, 2018 248,655 $ 36.52 9.08 $ 11,272 Granted 166,760 57.20 — — Exercised — — Forfeited (62,040 ) 44.15 Lapsed — — Outstanding as at March 31, 2019 353,375 44.94 8.49 18,824 RSUs exercisable — $ — — $ — Performance share units The 2006 Incentive Award Plan and 2016 Incentive Award Plan also allow for grant of performance share units (“PSUs”). Each PSU represents the right to receive one ordinary share based on the Company’s performance against specified non-market Movements in the number of PSUs outstanding under the 2006 Incentive Award Plan and the 2016 Incentive Award Plan and their related weighted average fair values are as follow: Shares Weighted average fair value Weighted average remaining contract term (in years) Aggregate intrinsic value Outstanding as at March 31, 2017 1,184,852 $ 21.00 7.36 $ 33,899 Granted 400,463 30.35 Exercised (506,660 ) 16.79 Forfeited (18,681 ) 29.38 Outstanding as at March 31, 2018 1,059,975 $ 26.36 7.51 $ 48,048 Granted 199,303 47.54 Exercised (297,052 ) 23.25 Forfeited (48,467 ) 30.06 Outstanding as at March 31, 2019 913,759 29.80 7.13 48,674 PSUs exercisable 272,977 $ 21.91 5.59 $ 14,541 The fair value of PSUs is generally the market price of the Company’s shares on the date of grant, and assumes that performance targets will be achieved. As at March 31, 2019, there was $7,055 of unrecognized compensation costs related to unvested PSUs, net of forfeitures. This amount is expected to be recognized over a weighted average period of 2.2 years. Over the performance period, the number of shares that will be issued will be adjusted upward or downward based upon the probability of achievement of the performance targets. The ultimate number of shares issued and the related compensation cost recognized as expense will be based on a comparison of the final performance metrics to the specified targets. The weighted average grant date fair value of PSUs granted during the years ended March 31, 2019, 2018 and 2017 was $47.54, $30.35, and $31.12, per ADS, respectively. The aggregate intrinsic value of PSUs exercised during the year ended March 31, 2019, 2018 and 2017 was $15,077, $17,737 and $4,237, respectively. The total grant date fair value of PSUs vested during the year ended March 31, 2019, 2018 and 2017 was $9,535, $8,696 and $6,280, respectively. The weighted average share price of PSU exercised during the year ended March 31, 2019, 2018 and 2017 was $50.75, $35.01 and $29.89, respectively. BBBEE program in South Africa The Company’s South African subsidiary has issued share appreciation rights to certain employees to be settled with the Company’s shares. As part of the settlement, the Company granted 14,250 and 32,050 RSUs during the years ended March 31, 2019 and 2018, which shall vest on the third and fourth anniversaries, respectively, from the grant date, subject to such grantee’s continued employment with the Company through the applicable vesting date. The grant date fair value was estimated using a binomial lattice model. The total stock compensation expense in relation to these RSUs was $3,040 to be amortized over the vesting period of four years. The stock compensation expense charged during the years ended March 31, 2019 and 2018 was $760 and $547, respectively.

Income taxes

Income taxes	12 Months Ended
	Mar. 31, 2019
Text block [abstract]
Income taxes	25. Income taxes The domestic and foreign source component of profit/(loss) before income taxes is as follows: Year ended March 31, 2019 2018 2017 Domestic $ (2,742 ) $ (4,439 ) $ (5,342 ) Foreign 133,894 106,306 60,635 Profit before income taxes $ 131,152 $ 101,867 $ 55,293 The Company’s income tax expense consists of the following: Year ended March 31, 2019 2018 2017 Current taxes Domestic taxes $ — $ — $ — Foreign taxes 27,526 24,494 25,785 27,526 24,494 25,785 Deferred taxes Domestic taxes — — — Foreign taxes (1,807 ) (9,063 ) (8,255 ) (1,807 ) (9,063 ) (8,255 ) Income tax expense $ 25,719 $ 15,431 $ 17,530 Domestic taxes are Nil as the Company is subject to income tax in Jersey, Channel Islands at a rate of 0%. Foreign taxes are based on applicable tax rates in each subsidiary’s jurisdiction. On July 27, 2017, National Company Law Tribunal in India approved the scheme of amalgamation of Value Edge Research Services Limited (“Value Edge”) and WNS Global Services Private Limited (“WNS India”), pursuant to which, Value Edge was merged with and into WNS India. The merger resulted in the creation of a tax base of goodwill and certain other identifiable intangible assets in the financial statements of WNS India. WNS India is entitled to claim a tax benefit for amortization of goodwill and intangible assets in its future tax returns. The Company had previously recorded a deferred tax liability for the temporary differences between the tax base of identifiable intangible assets and its carrying amount in the Company’s consolidated financial statements upon the acquisition of Value Edge. As a result, the carrying value of such liability as at the effective date of the scheme of amalgamation, amounting to $1,686, was derecognized during the year ended March 31, 2018. The Company in fiscal 2012 started operations in delivery centers in Pune, Mumbai and Chennai, India registered under the SEZ scheme. These operations are eligible for a 50% income tax exemption from fiscal 2017 to fiscal 2026. During fiscal 2015, the Company started operations in new delivery centers in Gurgaon and Pune, India registered under the SEZ scheme. These operations are eligible for a 100% income tax exemption until fiscal 2019, and a 50% income tax exemption from fiscal 2020 to fiscal 2029. During fiscal 2018, the Company started operations in new delivery centers in Pune and Gurgaon, India registered under the SEZ scheme that are eligible for a 100% income tax exemption until fiscal 2022, and a 50% income tax exemption from fiscal 2023 to fiscal 2032. During fiscal 2019, the Company started operations in new delivery centers in Noida and Pune, India registered under the SEZ scheme that are eligible for a 100% income tax exemption until fiscal 2023 and are eligible for a 50% income tax exemption from fiscal 2024 to 2033. The Government of India pursuant to the Indian Finance Act, 2011 has also levied a minimum alternate tax on the book profits earned by the SEZ units at the prevailing rate which is currently 21.55%. The Company’s operations in Costa Rica are eligible for a 50% income tax exemption from fiscal 2018 to fiscal 2021. From fiscal 2016 until fiscal 2019, the Company started operations in delivery centers in the Philippines which are eligible for various tax exemption benefits expiring between 2020 and 2023. The Government of Sri Lanka exempted the profits earned from export revenue from tax, which enabled the Company’s Sri Lankan subsidiary to claim a tax exemption until fiscal 2018 to be taxed at 14% on net basis with effect from April 1, 2018. The Tax Cuts and Jobs Act of 2017 was enacted on December 22, 2017 with an effective date of January 1, 2018. The reduction in the corporate tax rate from 35% to 21% has an impact on the various current and deferred tax items recorded by the Company’s subsidiaries. The Company had recorded a provisional amount of $5,212 for the effects of the change in law in its financial results for the year ended March 31, 2018, with the amount to be updated during the measurement period as additional information was obtained, prepared and analyzed. During fiscal 2019, the Company analyzed the impacts of the effects of the change in law on its financial results and has recorded a final one-time If the income tax exemptions described above were not available, the additional income tax expense at the respective statutory rates in India, Sri Lanka and Philippines would have been approximately $15,743, $9,368 and $5,171 for the years ended March 31, 2019, 2018 and 2017, respectively. Such additional tax would have decreased the basic and diluted earnings per share for the year ended March 31, 2019 by $0.31 and $0.30, respectively ($0.19 and $0.18, respectively for the year ended March 31, 2018 and $0.10 and $0.10, respectively, for the year ended March 31, 2017). Income taxes recognized directly in equity are as follows: Year ended March 31, 2019 2018 2017 Current taxes: Excess tax deductions related to share-based payments (1,260 ) (685 ) (270 ) $ (1,260 ) $ (685 ) $ (270 ) Deferred taxes: Excess tax deductions related to share-based payments 46 (1,135 ) 715 $ 46 $ (1,135 ) $ 715 Total income tax recognized directly in equity $ (1,214 ) $ (1,820 ) $ 445 Income taxes recognized in other comprehensive income are as follows: Year ended March 31, 2019 2018 2017 Current taxes — — — Deferred taxes: Unrealized gain/(loss) on cash flow hedging derivatives 1,877 (9,409 ) 6,921 Pension liability (939 ) — — Total income tax recognized directly in other comprehensive income $ 938 $ (9,409 ) $ 6,921 The reconciliation of estimated income tax to income tax expense: Year ended March 31, 2019 2018 2017 Profit before income taxes $ 131,152 $ 101,867 $ 55,293 Income tax expense at tax rates applicable to individual entities 41,264 32,702 21,765 Effect of: Items not deductible for tax 544 221 455 Exempt income (16,024 ) (11,250 ) (7,706 ) Non tax deductible goodwill impairment — 4,335 (Gain)/loss in respect of which deferred tax (liability)/asset not recognized due to uncertainty and ineligibility to carry forward 138 324 (105 ) Recognition of unutilized tax benefits / Unrecognized losses utilized (841 ) — (1,220 ) Temporary difference that will reverse during tax holiday period 614 22 1,580 Change in tax rate and law (401 ) (5,685 ) 78 Provision for uncertain tax position — — (1,499 ) State taxes 620 317 14 Due to acquisitions and merger — (1,686 ) — One time tax on undistributed earnings — 266 — Others, net (195 ) 200 (167 ) Income tax expense $ 25,719 $ 15,431 $ 17,530 Deferred taxes for the year ended March 31, 2019 arising from temporary differences and unused tax losses can be summarized below: Opening Balance Transition Recognized in statement of income Recognized in equity Recognized in/ Reclassified from other comprehensive income Foreign currency translation Closing Balance Deferred tax assets: Property and equipment $ 7,291 $ — $ 321 $ — $ — $ (539 ) $ 7,073 Net operating loss carry forward 2,879 — (1,559 ) — — (33 ) 1,287 Accruals deductible on actual payment 7,424 (1,783 ) 1,214 — 939 (436 ) 7,358 Share-based compensation expense 12,770 — 1,980 (46 ) — (584 ) 14,120 Minimum alternate tax 420 — 153 — — (21 ) 552 Others 328 3 174 — — (23 ) 482 Total deferred tax assets $ 31,112 $ (1,780 ) $ 2,283 $ (46 ) $ 939 $ (1,636 ) $ 30,872 Deferred tax liabilities: Intangibles 12,662 (573 ) — — 94 12,183 Unrealized gain/(loss) on cash flow hedging and investments 1,759 — 46 — 1,877 (143 ) 3,539 Others 1,108 — 1,003 — — (27 ) 2,084 Total deferred tax liabilities $ 15,529 $ — $ 476 $ — $ 1,877 $ (76 ) $ 17,806 Net deferred tax assets/(liabilities) $ 15,583 $ (1,780 ) $ 1,807 $ (46 ) $ (938 ) $ (1,560 ) $ 13,066 Deferred taxes for the year ended March 31, 2018 arising from temporary differences and unused tax losses can be summarized below: Opening Balance Additions due to acquisition Recognized in statement of income Recognized in equity Recognized in/ Reclassified from other comprehensive income Foreign currency translation Closing balance Deferred tax assets: Property and equipment $ 5,648 $ (11 ) $ 1,623 $ — $ — $ 31 $ 7,291 Net operating loss carry forward 5,722 — (2,950 ) — — 107 2,879 Accruals deductible on actual payment 5,641 — 1,661 — — 122 7,424 Share-based compensation expense 12,264 — (702 ) 1,135 — 73 12,770 Minimum alternate tax 167 — 257 — — (4 ) 420 Others 975 — (661 ) — — 14 328 Total deferred tax assets $ 30,417 $ (11 ) $ (772 ) $ 1,135 $ $ 343 $ 31,112 Deferred tax liabilities: Intangibles 21,123 6 (8,555 ) — — 88 12,662 Unrealized gain/(loss) on cash flow hedging and investments 12,294 — (1,280 ) — (9,409 ) 154 1,759 Others 1,113 — — (5 ) 1,108 Total deferred tax liabilities $ 34,530 $ 6 $ (9,835 ) $ — $ (9,409 ) $ 237 $ 15,529 Net deferred tax assets/(liabilities) $ (4,113 ) $ (17 ) $ 9,063 $ 1,135 $ 9,409 $ 106 $ 15,583 Deferred taxes for the year ended March 31, 2017 arising from temporary differences and unused tax losses can be summarized below: Opening balance Additions due to acquisition during the year Recognized in statement of income Recognized in equity Recognized in/ Reclassified from other comprehensive income Foreign currency translation Closing balance Deferred tax assets: Property and equipment $ 5,512 $ (873 ) $ 932 $ — $ — $ 77 $ 5,648 Net operating loss carry forward 3,684 — 2,026 — — 12 5,722 Accruals deductible on actual payment 5,352 70 (1 ) — — 220 5,641 Share-based compensation expense 11,008 — 1,781 (715 ) — 190 12,264 Minimum alternate tax 68 — 96 — — 3 167 Others 362 — 679 — — (66 ) 975 Total deferred tax assets $ 25,986 $ (803 ) $ 5,513 $ (715 ) $ $ 436 $ 30,417 Deferred tax liabilities: Intangibles (712 ) 24,577 (2,769 ) — — 27 21,123 Unrealized gain/(loss) on cash flow hedging and investments 4,857 — 27 — 6,921 489 12,294 Others 1,108 — — — 5 1,113 Total deferred tax liabilities $ 5,253 $ 24,577 $ (2,742 ) $ — $ 6,921 $ 521 $ 34,530 Net deferred tax assets/(liabilities) $ 20,733 $ (25,380 ) $ 8,255 $ (715 ) $ (6,921 ) $ (85 ) $ (4,113 ) Deferred tax presented in the consolidated statement of financial position is as follows: As at March 31, 2019 March 31, 2018 Deferred tax assets 23,772 27,395 Deferred tax liabilities (10,706 ) (11,812 ) Net deferred tax assets $ 13,066 $ 15,583 There are unused tax losses amounting to $18,270 as at March 31, 2019 for which no deferred tax asset has been recognized as these losses relate to a tax jurisdiction where the group entity has had past losses and there is no conclusive evidence to support the view that sufficient taxable profit will be generated by such group entity in the future to offset such losses. The expiry dates of the tax benefit for these losses depend on the local tax laws of the jurisdiction and, if not utilized, would expire on various dates starting from financial year 2020 to 2026. However, in the US and New Zealand there is no expiry period for the unused tax losses. Deferred income tax liabilities on earnings of the Company’s subsidiaries have not been provided as such earnings are deemed to be permanently reinvested in the business and the Company is able to control the timing of the reversals of temporary differences associated with these investments. Accordingly, temporary difference on which deferred tax liability has not been recognized amounts to $617,038, $494,571 and $401,857 as at March 31, 2019, 2018 and 2017, respectively. From time to time, the Company receives orders of assessment from the Indian tax authorities assessing additional taxable income on the Company and/or its subsidiaries in connection with their review of their tax returns. The Company currently has orders of assessment outstanding for various years through fiscal 2015, which assess additional taxable income that could in the aggregate give rise to an estimated $31,796 (March 31, 2018: $43,583) in additional taxes, including interest of $10,926 (March 31, 2018: $17,234). These orders of assessment allege that the transfer prices the Company applied to certain of the international transactions between WNS Global and its other wholly-owned subsidiaries were not on arm’s length terms, disallow a tax holiday benefit claimed by the Company, deny the set off of brought forward business losses and unabsorbed depreciation and disallow certain expenses claimed as tax deductible by WNS Global. The Company has appealed against these orders of assessment before higher appellate authorities. In addition, the Company has orders of assessment pertaining to similar issues that have been decided in favor of the Company by appellate authorities, vacating the tax demands of $55,135 (March 31, 2018: $45,002) in additional taxes, including interest of $18,413 (March 31, 2018: $13,897). The income tax authorities have filed or may file appeals against these orders at higher appellate authorities. Uncertain tax positions are reflected at the amount likely to be paid to the taxation authorities. A liability is recognized in connection with each item that is not probable of being sustained on examination by taxing authority. The liability is measured using single best estimate of the most likely outcome for each position taken in the tax return. Thus, the provision would be the aggregate liability in connection with all uncertain tax positions. As of March 31, 2019, the Company has provided a tax reserve of $11,658 (March 31, 2018: $12,370) primarily on account of the Indian tax authorities’ denying the set off of brought forward business losses and unabsorbed depreciation. As at March 31, 2019, corporate tax returns for years ended March 31, 2016 and onward remain subject to examination by tax authorities in India. Based on the facts of these cases, the nature of the tax authorities’ disallowances and the orders from appellate authorities deciding similar issues in favor of the Company in respect of assessment orders for earlier fiscal years and after consultation with the Company’s external tax advisors, the Company believes these orders are unlikely to be sustained at the higher appellate authorities. The Company has deposited $12,644 (March 31, 2018: $13,416) of the disputed amounts with the tax authorities and may be required to deposit the remaining portion of the disputed amounts with the tax authorities pending final resolution of the respective matters. Others On March 21, 2009, the Company received an assessment order from the Indian service tax authority, demanding payment of $5,034 of service tax and related penalty for the period from March 1, 2003 to January 31, 2005. The assessment order alleges that service tax is payable in India on BPM services provided by the Company to clients based abroad as the export proceeds are repatriated outside India by the Company. In response to the appeal filed by the Company with the appellate tribunal against the assessment order in April 2009, the appellate tribunal has remanded the matter back to lower tax authorities to be adjudicated afresh. After consultation with Indian tax advisors, the Company believes this order of assessment is more likely than not to be upheld in favor of the Company. The Company intends to continue to vigorously dispute the assessment.

Earnings per share

Earnings per share	12 Months Ended
	Mar. 31, 2019
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Earnings per share	26. Earnings per share The following table sets forth the computation of basic and diluted earnings per share: Year ended March 31, 2019 2018 2017 Numerator: Profit $ 105,433 $ 86,436 $ 37,763 Denominator: Basic weighted average ordinary shares outstanding 50,139,389 50,388,440 50,582,852 Dilutive impact of equivalent stock options and RSUs 2,138,724 2,527,160 2,357,456 Diluted weighted average ordinary shares outstanding 52,278,113 52,915,600 52,940,308 The computation of earnings per ordinary share (“EPS”) was determined by dividing profit by the weighted average ordinary shares outstanding during the respective periods. The Company excluded from the calculation of diluted EPS options and RSUs to purchase 33,025, 27,350 and 5,200 shares for the year ended March 31, 2019, 2018 and 2017, respectively, because their effect will be anti-dilutive.

Related party

Related party	12 Months Ended
	Mar. 31, 2019
Text block [abstract]
Related party	27. Related party The following is a list of the Company’s subsidiaries as at March 31, 2019: Direct subsidiaries Step subsidiaries Place of incorporation WNS Global Services Netherlands Cooperatief U.A. The Netherlands WNS Global Services Philippines Inc. Philippines WNS Global Services (Romania) S.R.L. Romania WNS North America Inc. Delaware, USA WNS Business Consulting Services Private Limited India WNS Global Services Inc. Delaware, USA WNS BPO Services Costa Rica, S.R.L Costa Rica Denali Sourcing Services Inc. (1) Delaware, USA WNS Assistance Limited (previously WNS Workflow Technologies Limited) United Kingdom WNS Assistance (Legal) Limited (2) United Kingdom Accidents Happen Assistance Limited United Kingdom WNS Legal Assistance LLP (3) United Kingdom WNS (Mauritius) Limited Mauritius WNS Capital Investment Limited Mauritius - WNS Customer Solutions (Singapore) Private Limited Singapore - WNS Global Services (Australia) Pty Ltd Australia - WNS New Zealand Limited (4) New Zealand - Business Applications Associates Beijing Ltd China WNS Global Services Private Limited (5) India - WNS Global Services (UK) Limited (6) United Kingdom - WNS Global Services SA (Pty) Limited South Africa - WNS B-BBEE (7) South Africa - Ucademy (Pty) Limited (8) South Africa - WNS SA Domestic (Pty) Limited (9) South Africa - MTS HealthHelp Inc. (10) Delaware, USA - HealthHelp Holdings LLC (10) Delaware, USA - HealthHelp LLC (10) Delaware, USA - WNS-HealthHelp (11) Philippines - Value Edge Inc. (12) Delaware, USA - Value Edge AG. (12) Switzerland - Value Edge GmbH (12) Germany WNS Global Services (Private) Limited Sri Lanka WNS Global Services (Dalian) Co. Ltd. China WNS Global Services (UK) International Limited (13) United Kingdom - WNS Global Services North Americas Inc. (14) Delaware, USA Notes: (1) On January 20, 2017, the Company acquired all outstanding equity shares of Denali Sourcing Services Inc. (2) WNS Assistance (Legal) Limited, a wholly-owned subsidiary of WNS Assistance Limited, was incorporated on April 20, 2016. (3) WNS Legal Assistance LLP is a limited liability partnership, organized under the laws of England and Wales in November 2014. WNS Legal Assistance LLP provides legal services in relation to personal injury claims within the Auto Claims BPM (as defined in Note 27) segment in the UK. During the year ended March 31, 2018, the Company acquired 20% of the equity capital of WNS Legal Assistance LLP from Prettys Solicitors (the non-controlling (4) WNS New Zealand Limited, a wholly-owned subsidiary of WNS Global Services (Australia) Pty Ltd, was incorporated on June 13, 2017. (5) WNS Global Services Private Limited is held jointly by WNS (Mauritius) Limited and WNS Customer Solutions (Singapore) Private Limited. The percentage of holding of WNS (Mauritius) Limited is 80% and of WNS Customer Solutions (Singapore) Private Limited is 20%. (6) WNS Global Services (UK) Limited is jointly held by WNS Global Services Private Limited and WNS (Holdings) Limited. As at March 31, 2019, the percentage of holding of WNS Global Services Private Limited is 71.7% and of WNS (Holdings) Limited is 28.3%. (7) The WNS B-BBEE (8) Ucademy (Pty) Limited has been incorporated as a subsidiary of WNS Global Services SA (Pty) Limited with effect from June 20, 2016 (9) WNS SA Domestic (Pty) Limited, a wholly-owned subsidiary of WNS Global Services SA (Pty) Limited, was incorporated on December 19, 2018. (10) On March 15, 2017, the Company acquired all ownership interests of MTS HealthHelp Inc. and its subsidiaries, which existed on that date. HealthHelp Holdings LLC is 63.7% owned by MTS HealthHelp Inc. and 36.3% owned by WNS North America Inc. (11 ) WNS-HealthHelp (12) On June 14, 2016, the Company acquired all outstanding equity shares of Value Edge Research Services Private Limited. As part of the acquisition, the Company also acquired the three subsidiaries of Value Edge Research Services Private Limited, which existed on that date. Value Edge Research Services Private Limited was merged with and into WNS Global Services Private Limited pursuant to a Scheme of Amalgamation approved by the National Company Law Tribunal on July 27, 2017. (13) WNS Global Services (UK) International Limited, a wholly-owned subsidiary of WNS (Mauritius) Limited, was incorporated on September 17, 2018. (14) WNS Global Services North Americas Inc, a wholly-owned subsidiary of WNS Global Services (UK) International Limited, was incorporated on October 4, 2018. Name of the related party Relationship Acumentor Inc. (with effect from (“w.e.f.”) April 1, 2014) An entity of which a member of key management is the sole proprietor Razmatazz Events An entity which a close relative of the member of key management owns and controls Core Developers Private Limited (w.e.f. September 12, 2018) An entity in which a member of key management has a controlling stake Surface Architectural Supply Inc. (w.e.f. September 1, 2014) An entity in which a member of key management has a controlling stake J F Fitness of North America (w.e.f. September 1, 2014) An entity in which a member of key management has a controlling stake Sheron LLC (w.e.f. April 1, 2014) (Ceased to be a related party from January 31, 2019) An entity which a member of key management and his close relative jointly own and control JF Manufacturing LLC ( w.e.f. May 22, 2017) An entity in which a member of key management has a controlling stake Haviland Digital Limited (w.e.f. July 1, 2017) An entity in which a member of key management has a sole controlling stake Mission Control Productions Limited (w.e.f. July 1, 2017) An entity in which a member of key management has a controlling stake Mirabilis Technology Services Limited (w.e.f. July 1, 2017) An entity in which a member of key management has a controlling stake Haviland Digital Co-Productions An entity in which a member of key management has a sole controlling stake 35 Yard Development (w.e.f. July 1, 2017) An entity in which a member of key management has a joint controlling stake Vitality Risk LLC (w.e.f. October 27, 2017) An entity in which a member of key management has a sole controlling stake Cyber Speciality LLC (w.e.f from February 1, 2019) An entity in which a member of key management has a joint controlling stake Key management personnel Adrian T. Dillon Chairman Keshav R. Murugesh Director and Group Chief Executive Officer Renu S. Karnad Director Anthony A. Greener (Ceased to be director from September 27, 2016) Director Albert Aboody (Ceased to be director from September 27, 2017) Director Swaminathan Rajamani Chief People Officer Ronald Gillette (Ceased from January 31, 2019) Chief Operating Officer Gautam Barai (Appointed on January 31, 2019) Chief Operating Officer Sanjay Puria Group Chief Financial Officer Gareth Williams Director Michael Menezes Director John Freeland Director Francoise Gri Director Keith Haviland (Appointed on July 1, 2017) Director Mario P. Vitale (Appointed on October 27, 2017) Director Year ended March 31, Nature of transaction with related parties 2019 2018 2017 Key management personnel* Remuneration and short-term benefits 6,464 6,614 4,592 Defined contribution plan 97 94 89 Other benefits 16 17 15 Share-based compensation expense 14,957 17,677 13,347 * Defined benefit plan related costs are not disclosed as these are determined for the Company as a whole.

Operating segments

Operating segments	12 Months Ended
	Mar. 31, 2019
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Operating segments	28. Operating segments The Company has several operating segments based on a mix of industry and the types of services. The composition and organization of these operating segments currently is designed in such a way that the back office shared processes, i.e. the horizontal structure, delivers service to industry specific back office and front office processes i.e. the vertical structure. These structures represent a matrix form of organization structure, accordingly operating segments have been determined based on the core principle of segment reporting in accordance with IFRS 8 “ Operating segments The Company believes that the business process management services that it provides to customers in industries other than auto claims such as travel, shipping and logistics services; utilities, retail and consumer products group; banking and financial, healthcare and insurance; consulting and professional services; and others are similar in terms of services, service delivery methods, use of technology, and average long-term gross profit and hence meet the aggregation criteria in accordance with IFRS 8. WNS Assistance Limited and Accidents Happen Assistance Limited (which provide automobile repair through a network of third party repair centers), and WNS Assistance (Legal) Limited and WNS Legal Assistance LLP (which provide legal services in relation to personal injury claims), constitute WNS Auto Claims BPM, the performance of which is evaluated by the CODM separately. The WNS Auto Claims BPM segment does not meet the aggregation criteria. Accordingly, the Company has determined that it has two reportable segments, “WNS Global BPM” and “WNS Auto Claims BPM.” In order to provide accident management services, the Company arranges for the repair through a network of repair centers. Repair costs paid to automobile repair centers are invoiced to customers and recognized as revenue except in cases where the Company has concluded that it is not the principal in providing claims handling services and hence it would be appropriate to record revenue from repair services on a net basis, i.e. net of repair cost. The Company uses revenue less repair payments (non-GAAP) non-GAAP “Non-fault “Non-fault” The segment results for the year ended March 31, 2019 are as follows: Year ended March 31, 2019 WNS Global BPM WNS Auto Claims BPM Inter segments* Total Revenue from external customers $ 774,235 $ 34,885 $ — $ 809,120 Segment revenue $ 774,309 $ 34,885 $ (74 ) $ 809,120 Payments to repair centers — 15,166 — 15,166 Revenue less repair payments (non-GAAP) 774,309 19,719 (74 ) 793,954 Depreciation 20,130 204 — 20,334 Other costs 588,289 19,555 (74 ) 607,770 Segment operating profit/(loss) 165,890 (40 ) — 165,850 Other income, net (12,572 ) (2,022 ) — (14,594 ) Finance expense 3,204 — — 3,204 Segment profit before income taxes 175,258 1,982 — 177,240 Income tax expense 25,503 216 — 25,719 Segment profit 149,755 1,766 — 151,521 Amortization of intangible assets 15,783 Share-based compensation expense 30,305 Profit after tax $ 105,433 Addition to non-current $ 29,583 $ 2,224 $ — $ 31,807 Total assets, net of elimination 667,261 118,369 — 785,630 Total liabilities, net of elimination $ 156,298 $ 76,913 $ — $ 233,211 * Transactions between inter segments represent business process management services rendered by WNS Global BPM to WNS Auto Claims BPM. No client individually accounted for more than 10% of the total revenue during the year ended March 31, 2019. The segment results for the year ended March 31, 2018 are as follows: Year ended March 31, 2018 WNS Global BPM WNS Auto Claims BPM Inter segments* Total Revenue from external customers $ 722,542 $ 35,414 $ — $ 757,956 Segment revenue $ 722,600 $ 35,414 $ (58 ) $ 757,956 Payments to repair centers — 16,970 — 16,970 Revenue less repair payments (non-GAAP) 722,600 18,444 (58 ) 740,986 Depreciation 19,682 272 — 19,954 Other costs 561,870 18,249 (58 ) 580,061 Segment operating profit/(loss) 141,048 (77 ) — 140,971 Other income, net (9,757 ) (1,473 ) — (11,230 ) Finance expense 4,065 199 — 4,264 Segment profit before income taxes 146,740 1,197 — 147,937 Income tax expense 15,319 112 — 15,431 Segment profit 131,421 1,085 — 132,506 Amortization of intangible assets 15,505 Share-based compensation expense 30,565 Profit after tax $ 86,436 Addition to non-current $ 32,337 $ 201 $ — $ 32,538 Total assets, net of elimination 633,186 126,377 — 759,563 Total liabilities, net of elimination $ 181,627 $ 82,980 $ — $ 264,607 * Transactions between inter segments represent business process management services rendered by WNS Global BPM to WNS Auto Claims BPM. No client individually accounted for more than 10% of the total revenue during the year ended March 31, 2018. The segment results for the year ended March 31, 2017 are as follows: Year ended March 31, 2017 WNS Global BPM WNS Auto Claims BPM Inter segments* Total Revenue from external customers $ 557,904 $ 44,642 $ — $ 602,546 Segment revenue $ 557,983 $ 44,642 $ (79 ) $ 602,546 Payments to repair centers 24,102 — 24,102 Revenue less repair payments (non-GAAP) 557,983 20,540 (79 ) 578,444 Depreciation 16,598 305 — 16,903 Other costs 429,074 20,147 (79 ) 449,142 Impairment of goodwill (Refer Note 10) — 21,673 — 21,673 Segment operating profit/(loss) 112,311 (21,585 ) — 90,726 Other income, net (7,785 ) (904 ) — (8,689 ) Finance expense 547 — 547 Segment profit/(loss) before income taxes 119,549 (20,681 ) — 98,868 Income tax expense 17,441 89 — 17,530 Segment profit/(loss) 102,108 (20,770 ) — 81,338 Amortization of intangible assets 20,539 Share-based compensation expense 23,036 Profit after tax $ 37,763 Addition to non-current $ 111,280 $ 453 $ — $ 111,733 Total assets, net of elimination 590,974 113,149 — 704,123 Total liabilities, net of elimination $ 214,155 $ 74,902 $ — $ 289,057 * Transactions between inter segments represent business process management services rendered by WNS Global BPM to WNS Auto Claims BPM. One customer in the WNS Global BPM segment accounted for 9.0% of the Company’s total revenue for the year ended March 31, 2017. The receivables from this customer comprised 7.1% of the Company’s total trade receivables as at March 31, 2017. External revenue Revenues from the geographic segments based on domicile of the customer. The Company’s external revenue by geographic area is as follows: Year ended March 31, 2019 2018 2017 Jersey, Channel Islands $ — $ — $ — US 335,880 308,436 196,193 UK 253,962 258,863 248,588 Australia 77,187 66,626 49,053 Europe (excluding UK) 56,383 47,169 37,494 South Africa 38,866 42,841 42,717 Rest of the world 46,842 34,021 28,501 Total $ 809,120 $ 757,956 $ 602,546 The Company’s non-current As at March 31, 2019 2018 Jersey, Channel Islands $ — $ — India 26,708 26,167 Philippines 18,797 14,050 South Africa 6,374 10,529 North America 3,777 5,112 UK 2,144 756 Rest of the world 3,198 3,992 Total $ 60,998 $ 60,606

Commitment and contingencies

Commitment and contingencies	12 Months Ended
	Mar. 31, 2019
Text block [abstract]
Commitment and contingencies	29. Commitment and contingencies Leases The Company has entered into various non-cancelable non-cancelable Operating lease Less than 1 year $ 30,505 1-3 54,534 3-5 41,951 More than 5 years 34,929 Total minimum lease payments $ 161,919 Rental expenses were $35,909, $33,685 and $27,712 for the years ended March 31, 2019, 2018, and 2017, respectively. Capital commitments As at March 31, 2019 and 2018, the Company had committed to spend approximately $10,778 and $5,762, respectively, under agreements to purchase property and equipment. These amounts are net of capital advances paid in respect of these purchases. Bank guarantees and others Certain subsidiaries of the Company hold bank guarantees aggregating $1,352 and $2,579 as at March 31, 2019 and 2018, respectively. These guarantees have a remaining expiry term ranging from one to five years. Restricted time deposits placed with bankers as security for guarantees given by them to regulatory authorities aggregating $564 and $575 as at March 31, 2019 and 2018, respectively, are included in other current assets. These deposits represent cash collateral against bank guarantees issued by the banks on behalf of the Company to third parties. Contingencies In the ordinary course of business, the Company is involved in lawsuits, claims and administrative proceedings. While uncertainties are inherent in the final outcome of these matters, the Company believes, after consultation with counsel, that the disposition of these proceedings will not have a material adverse effect on the Company’s financial position, results of operations or cash flows.

Additional capital disclosures

Additional capital disclosures	12 Months Ended
	Mar. 31, 2019
Text block [abstract]
Additional capital disclosures	30. Additional capital disclosures The key objective of the Company’s capital management is to ensure that it maintains a stable capital structure with the focus on total equity to uphold investor, creditor, and customer confidence and to ensure future development of its business. The Company focuses on keeping a strong total equity base to ensure independence, security, as well as a high financial flexibility for potential future borrowings, if required, without impacting the risk profile of the Company. The capital structure as at March 31, 2019 and 2018 was as follows: As at March 31, 2019 2018 % Change Total equity attributable to the equity shareholders of the Company $ 552,419 $ 494,956 19 % As percentage of total capital 90 % 85 % Long term debt (1) 61,800 89,900 (24 )% Total debt $ 61,800 $ 89,900 (24 )% As percentage of total capital 10 % 15 % Total capital (debt and equity) $ 614,219 $ 584,856 10 % Note: (1) Before netting off debt issuance cost of $409 and $769 as at March 31, 2019 and March 31, 2018, respectively. The Company is predominantly equity-financed. This is also evident from the fact that debt represents only 10% and 15% of total capital as at March 31, 2019 and 2018, respectively.

Summary of significant accoun_2

Summary of significant accounting policies (Policies)	12 Months Ended
	Mar. 31, 2019
Text block [abstract]
Basis of preparation	a. Basis of preparation These consolidated financial statements have been prepared in compliance with International Financial Reporting Standards (“IFRS”) as issued by the International Accounting Standard Board (“IASB”). These consolidated financial statements correspond to the classification provisions contained in IAS 1 (revised), “Presentation of Financial Statements.” Accounting policies applied are consistent with the policies that were applied for the preparation of the consolidated financial statements for the year March 31, 2018, except in relation to the new standards, IFRS 15 “Revenue from Contracts with Customers” and IFRS 9 “Financial Instruments”, adopted on April 1, 2018 (Refer Note 4).
Basis of measurement	b. Basis of measurement These consolidated financial statements have been prepared on a historical cost convention and on an accrual basis, except for the following material items that have been measured at fair value as required by relevant IFRS: a. Derivative financial instruments; b. Share-based payment transactions; c. Marketable securities and investments in mutual funds; d. Investments in FMPs; and e. Contingent consideration.
Use of estimates and judgments	c. Use of estimates and judgments The preparation of financial statements in conformity with IFRS requires management to make judgments, estimates and assumptions that affect the application of accounting policies and the reported amount of assets, liabilities, income and expenses. Actual results may differ from those estimates. Estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognized in the period in which the estimates are revised and in any future period affected. In particular, information about significant areas of estimation, uncertainty and critical judgments in applying accounting policies that have the most significant effect on the amount recognized in the consolidated financial statements is included in the following notes: i. Revenue recognition The Company’s determination of whether BPM services are considered distinct performance obligations that should be accounted for separately versus together may require significant judgment. The Company provides automobile claims handling services, wherein the Company enters into contracts with its clients to process all their claims over the contract period and the fees are determined either on a per claim basis or as a fixed payment for the contract period. Where the contracts are on a per claim basis, the Company invoices the client at the inception of the claim process. The Company estimates the processing period for the claims and recognizes revenue over the estimated processing period. This processing period generally ranges between one to two months. The processing time may be greater for new clients and the estimated service period is adjusted accordingly. The processing period is estimated based on historical experience and other relevant factors, if any. ii. Current income taxes The major tax jurisdictions for the Company are India, South Africa, UK and US, though the Company also files tax returns in other foreign jurisdictions. Significant judgments are involved in determining the provision for income taxes including judgment on whether tax positions are probable of being sustained in tax assessments. A tax assessment can involve complex issues, which can only be resolved over extended time periods. The recognition of taxes that are subject to certain legal or economic limits or uncertainties is assessed individually by management based on the specific facts and circumstances. iii. Deferred income taxes The assessment of the probability of future taxable profit in which deferred tax assets can be utilized is based on the Company’s latest approved budget forecast, which is adjusted for significant non-taxable iv. Impairment An impairment loss is recognized for the amount by which an asset’s or cash-generating unit’s carrying amount exceeds its recoverable amount. To determine the recoverable amount, management estimates expected future cash flows from each asset or cash-generating unit and determines a suitable interest rate in order to calculate the present value of those cash flows. In the process of measuring expected future cash flows management makes assumptions about future operating results. These assumptions relate to future events and circumstances. The actual results may vary, and may cause significant adjustments to the Company’s assets within the next financial year. The calculation of impairment loss involves significant estimates and assumptions which include revenue and earnings multiples, growth rates and net margins used to calculate projected future cash flows, risk-adjusted discount rate and future economic and market conditions. In most cases, determining the applicable discount rate involves estimating the appropriate adjustment to market risk and the appropriate adjustment to asset-specific risk factors. v. Valuation of derivative financial instruments Management uses valuation techniques in measuring the fair value of derivative financial instruments, where active market quotes are not available. In applying the valuation techniques, management makes maximum use of market inputs, and uses estimates and assumptions that are, as far as possible, consistent with observable data that market participants would use in pricing the instrument. Where applicable data is not observable, management uses its best estimate about the assumptions that market participants would make. These estimates may vary from the actual prices that would be achieved in an arm’s length transaction at the reporting date. vi. Accounting for defined benefit plans In accounting for pension and post-retirement benefits, several statistical and other factors that attempt to anticipate future events are used to calculate plan expenses and liabilities. These factors include expected return on plan assets, discount rate assumptions and rate of future compensation increases. To estimate these factors, actuarial consultants also use estimates such as withdrawal, turnover, and mortality rates which require significant judgment. The actuarial assumptions used by the Company may differ materially from actual results in future periods due to changing market and economic conditions, regulatory events, judicial rulings, higher or lower withdrawal rates, or longer or shorter participant life spans. vii. Share-based compensation expense The share-based compensation expense is determined based on the Company’s estimate of equity instruments that will eventually vest and valuation using the Black-Scholes-Merton pricing model, Monte-Carlo simulation and the binomial lattice model. viii. Business combinations Business combinations are accounted for using the acquisition method under the provisions of IFRS 3 (Revised) , “Business Combinations.” The cost of an acquisition is measured at the fair value of the assets transferred, equity instruments issued and liabilities incurred at the date of acquisition. The cost of the acquisition also includes the fair value of any contingent consideration. Identifiable tangible and intangible assets acquired and liabilities and contingent liabilities assumed in a business combination are measured initially at their fair value on the date of acquisition. Significant estimates are required to be made in determining the value of contingent consideration and intangible assets. xi. Impairment of non-derivative financial assets The Company applies the forward-looking expected credit loss (“ECL”) model for recognizing impairment loss on financial assets that are measured at amortized cost or at fair value through other comprehensive income (“FVOCI”). The Company applies the simplified approach for determining the lifetime ECL allowance using the Company’s historical credit loss experience adjusted for factors that are specific to the debtor. For all other financial assets, the Company recognizes lifetime ECL when there has been a significant increase in credit risk since initial recognition.
Basis of consolidation	d. Basis of consolidation The Company consolidates entities over which it has control. Control exists when the Company has existing rights that give the Company the current ability to direct the activities which affect the entity’s returns; the Company is exposed to or has rights to returns which may vary depending on the entity’s performance; and the Company has the ability to use its power to affect its own returns from its involvement with the entity. Subsidiaries are consolidated from the date control commences until the date control ceases. i. Business combinations Business combinations are accounted for using the acquisition method under the provisions of IFRS 3 (Revised) , “Business Combinations.” The cost of an acquisition is measured at the fair value of the assets transferred, equity instruments issued and liabilities incurred at the date of acquisition. The consideration of the acquisition also includes the fair value of any contingent consideration. Identifiable tangible and intangible assets acquired and liabilities and contingent liabilities assumed in a business combination are measured initially at their fair value on the date of acquisition. Significant estimates are required to be made in determining the value of contingent consideration and intangible assets. Transaction costs that the Company incurs in connection with a business combination such as finders’ fees, legal fees, due diligence fees, and other professional and consulting fees are expensed as incurred. ii. Transactions eliminated on consolidation All inter-company and intra-company balances, transactions, income and expenses including unrealized income or expenses are eliminated on consolidation.
Functional and presentation currency	e. Functional and presentation currency The financial statements of each of the Company’s subsidiaries are presented using the currency of the primary economic environment in which these entities operate (i.e. the functional currency). The consolidated financial statements are presented in US dollars (“USD”) which is the presentation currency of the Company and has been rounded off to the nearest thousands.
Foreign currency transactions and translation	f. Foreign currency transactions and translation i. Transactions in foreign currency Transactions in foreign currency are translated into the functional currency using the exchange rates prevailing at the dates of the transactions. Foreign exchange gains and losses resulting from the settlement of such transactions and from the translation at the exchange rates prevailing at the reporting date of monetary assets and liabilities denominated in foreign currencies are recognized in the consolidated statement of income. Gains/losses relating to translation or settlement of trading activities are disclosed under foreign exchange gains/losses and translation or settlements of financing activities are disclosed under finance expenses. In the case of foreign exchange gains/losses on borrowings that are considered as a natural economic hedge for the foreign currency monetary assets, such foreign exchange gains/losses, net are presented within results from operating activities. ii. Foreign operations For the purpose of presenting consolidated financial statements, the assets and liabilities of the Company’s foreign operations that have local functional currency are translated into US dollars using exchange rates prevailing at the reporting date. Income and expense are translated at the monthly average exchange rate for the respective period. Exchange differences arising, if any, are recorded in equity as part of the Company’s other comprehensive income. Such exchange differences are recognized in the consolidated statement of income in the period in which such foreign operations are disposed. Goodwill and fair value adjustments arising on the acquisition of foreign operation are treated as assets and liabilities of the foreign operation and translated at the exchange rate prevailing at the reporting date. Foreign currency exchange differences arising from intercompany receivables or payables relating to foreign operations, the settlement of which is neither planned nor likely to occur in the foreseeable future, are considered to form part of net investment in foreign operation and are recognized in foreign currency translation reserve.
Financial instruments - initial recognition and subsequent measurement	g. Financial instruments — initial recognition and subsequent measurement Financial instruments are classified in the following categories: • Non-derivative • Non-derivative • Derivative financial instruments under the category of financial assets or financial liabilities at FVTPL or at FVOCI. The classification of financial instruments depends on the purpose for which those were acquired. Management determines the classification of the Company’s financial instruments at initial recognition. Non-derivative Subsequent to initial recognition, non-derivative i. Non-derivative a) Financial assets at amortized cost Financial assets that meet the following criteria are measured at amortized cost (except for investments that are designated at FVTPL on initial recognition): i) the asset is held within a business model whose objective is to hold assets in order to collect contractual cash flows; and ii) the contractual terms of the instrument give rise on specified dates to cash flows that are solely payment of principal and interest on the principal amount outstanding. Financial assets at amortized cost are presented as current assets, except for those maturing later than 12 months after the balance sheet date which are presented as non-current b) Financial assets at FVTPL Financial assets that do not meet the amortized cost or FVOCI criteria are measured at FVTPL. Financial assets at FVTPL are measured at fair value at the end of each reporting period, with any gains or losses arising on re-measurement Interest income on financial assets at FVTPL is recognized in the consolidated statement of income. Dividend on financial assets at FVTPL is recognized when the Company’s right to receive the dividend is established. ii. Non-derivative All financial liabilities are recognized initially at fair value, except in the case of loans and borrowings which are recognized at fair value net of directly attributable transaction costs. The Company’s financial liabilities include trade and other payables, bank overdrafts, contingent consideration and loans and borrowings. Trade and other payables maturing later than 12 months after the reporting date are presented as non-current After initial recognition, interest bearing loans and borrowings are subsequently measured at amortized cost using the effective interest rate method. Gains and losses are recognized in the consolidated statement of income when the liabilities are derecognized as well as through the effective interest rate method amortization process. After initial recognition, contingent consideration is subsequently measured at fair value and the changes to the fair value are recognized in the consolidated statement of income. iii. Derivative financial instruments and hedge accounting The Company is exposed to foreign currency fluctuations on foreign currency assets, liabilities, net investment in foreign operations and forecasted cash flows denominated in foreign currency. The Company limits the effect of foreign exchange rate fluctuation by following established risk management policies including the use of derivatives. The Company enters into derivative financial instruments where the counterparty is primarily a bank. The Company holds derivative financial instruments such as foreign exchange forward and option contracts and interest rate swaps to hedge certain foreign currency and interest rate exposures. Cash flow hedges The Company recognizes derivative instruments as either assets or liabilities in the statement of financial position at fair value. Derivative instruments qualify for hedge accounting when the instrument is designated as a hedge; the hedged item is specifically identifiable and exposes the Company to risk; and it is expected that a change in fair value of the derivative instrument and an opposite change in the fair value of the hedged item will have a high degree of correlation. For derivative instruments where hedge accounting is applied, the Company records the effective portion of derivative instruments that are designated as cash flow hedges in other comprehensive income/(loss) in the statement of comprehensive income, which is reclassified into earnings in the same period during which the hedged item affects earnings. The remaining gain or loss on the derivative instrument in excess of the cumulative change in the present value of future cash flows of the hedged item, if any (i.e., the ineffective portion) or hedge components excluded from the assessment of effectiveness, and changes in fair value of other derivative instruments not designated as qualifying hedges is recorded as gains/losses, net in the consolidated statement of income. If the hedging instrument expires or is sold, terminated or exercised, the cumulative gain or loss on the hedging instrument recognized in the cash flow hedging reserve (in other comprehensive income/(loss)) until the period the hedge was effective remains in the cash flow hedging reserve until the forecasted transaction occurs. Cash flow hedge on interest rate swaps are recorded under finance expense, net. Cash flows from the derivative instruments are classified within cash flows from operating activities in the statement of cash flows. When it is highly probable that a forecasted transaction will not occur, the Company discontinues the hedge accounting and recognizes immediately, in the consolidated statement of income, the gains and losses attributable to such derivative instrument that were accumulated in other comprehensive income/(loss). Gains/losses on cash flow hedges on forecasted revenue transactions are recorded in foreign exchange gains/losses forming part of revenue. Changes in fair value of foreign currency derivative instruments not designated as cash flow hedges are recognized in the consolidated statement of income and reported within foreign exchange gains, net within results from operating activities. iv. Offsetting of financial instruments Financial assets and financial liabilities are offset against each other and the net amount reported in the consolidated statement of financial position if, and only if, there is a currently enforceable legal right to offset the recognized amounts and there is an intention to settle on a net basis, or to realize the assets and settle the liabilities simultaneously. v. Fair value of financial instruments The fair value of financial instruments that are traded in active markets at each reporting date is determined by reference to quoted market prices or dealer price quotations, without any deduction for transaction costs. For financial instruments not traded in an active market, the fair value is determined using appropriate valuation models. Where applicable, these models project future cash flows and discount the future amounts to a present value using market-based observable inputs including interest rate curves, credit risk, foreign exchange rates, and forward and spot prices for currencies. vi. Impairment of non-derivative The Company applies the forward-looking ECL model for recognizing impairment loss on financial assets that are measured at amortized cost or at FVOCI. Loss allowance for trade receivables and unbilled revenue with no significant financing component are measured at an amount equal to lifetime ECL. The Company applies the simplified approach for determining the lifetime ECL allowance using the Company’s historical credit loss experience adjusted for factors that are specific to the debtor. For all other financial assets, the Company recognizes lifetime ECL when there has been a significant increase in credit risk since initial recognition. However, if the credit risk on the financial instruments has not increased significantly since the initial recognition, the Company measures the loss allowance for that financial instrument equal to 12-month ECL. The amount of ECL (or reversal) that is required to adjust the loss allowance at the reporting date is recognized as an impairment gain/loss in the consolidated statement of income.
Equity and share capital	h. Equity and share capital i. Share capital and share premium The Company has only one class of equity shares. Par value of the equity share is recorded as the share capital and the amount received in excess of par value is classified as share premium. The credit corresponding to the share-based compensation expense and excess tax benefit related to the exercise of share options and restricted share units is recorded in share premium. ii. Retained earnings Retained earnings comprise the Company’s undistributed earnings after taxes. iii. Other components of equity Other components of equity consist of the following: Cash flow hedging reserve Changes in fair value of derivative hedging instruments designated and effective as a cash flow hedge are recognized net of taxes. Foreign currency translation reserve Foreign currency translation reserve consists of (i) the exchange difference arising from the translation of the financial statements of foreign subsidiaries and (ii) foreign currency differences arising from intercompany receivables or payables relating to foreign operations, the settlement of which is neither planned nor likely to occur in the foreseeable future, which are considered to form part of net investment in foreign operation. Pension adjustments This reserve represents cumulative actuarial gain and losses recognized, net of taxes on defined benefits plans.
Cash and cash equivalents	i. Cash and cash equivalents The Company considers all highly liquid investments with an initial maturity of up to three months to be cash equivalents. Cash equivalents are readily convertible into known amounts of cash and subject to an insignificant risk of changes in value.
Investments	j. Investments i. Marketable securities and mutual funds The Company’s marketable securities represent liquid investments and are acquired principally for the purpose of earning daily income. Investments in mutual funds represent investments in mutual fund schemes wherein the mutual fund issuer has invested these funds in enterprise development funds. Investments which are expected to be redeemed after 12 months from the reporting date are classified as non-current investments, otherwise they are classified as current investments. These investments are designated at fair value through profit or loss and changes in fair value recognized in the consolidated statement of income. The fair value represents the original cost of the investment and the investment’s fair value at each reporting period. ii. Investments in fixed maturity plans The Company’s investments in FMPs represent investments in mutual fund schemes wherein the mutual fund issuer has invested these funds in certificates of deposits with banks in India. The investments in FMPs are designated as fair value through profit or loss and change in fair value is recognized in the consolidated statement of income. The fair value represents original cost of an investment and the investment’s fair value at each reporting period or net asset value as quoted. The Company manages FMPs on a fair value basis in accordance with the entity’s documented risk management, investment strategy and information provided to the key managerial personnel. The returns on the investment are measured based on the fair value movement rather than looking at the overall returns on the maturity. The Company’s investment purchase and sale decisions are also based on the fair value fluctuations rather than a predetermined policy to hold the investment until maturity. Key management personnel believe that recording these investments through the consolidated statement of income would provide more relevant information to measure the performance of the investment. iii. Investments in fixed deposits Investments in fixed deposits consist of term deposits with original maturities of more than three months with banks. These are designated as financial assets at amortized cost.
Funds held for clients	k. Funds held for clients Some of the Company’s agreements in the auto claims handling services allow the Company to temporarily hold funds on behalf of the client. The funds are segregated from the Company’s funds and there is usually a short period of time between when the Company receives these funds from the client and when the payments are made on their behalf.
Property and equipment	l. Property and equipment Property and equipment are stated at historical cost. Cost includes expenditures directly attributable to the acquisition of the asset. Depreciation and amortization is computed using the straight-line method over the estimated useful lives of the assets, which are as follows: Asset description Asset life (in years) Buildings 20 Computers and software 3-4 Furniture, fixtures and office equipment 2-5 Vehicles 3 Leasehold improvements Lesser of estimated useful life or lease term Assets acquired under finance leases are capitalized as assets by the Company at an amount equal to the fair value of the leased asset or, if lower, the present value of the minimum lease payments, each determined at the inception of the lease. Assets under finance leases and leasehold improvements are depreciated over the shorter of the lease term or the estimated useful life of the assets. Advances paid towards the acquisition of property and equipment and the cost of property and equipment not ready for use before the reporting date are disclosed as capital work-in-progress The Company assesses property and equipment for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset or group of assets may not be recoverable. If any such indication exists, the Company estimates the recoverable amount of the asset. The recoverable amount of an asset or cash generating unit is the higher of its fair value less cost of disposal (“FVLCOD”) and its value-in-use
Goodwill	m. Goodwill Goodwill represents the excess of the cost of an acquisition over the fair value of the Company’s share of the net identifiable assets of the acquired subsidiary at the date of acquisition. Goodwill is allocated to the cash-generating units expected to benefit from the synergies of the combination for the purpose of impairment testing. Goodwill is tested, at the cash-generating unit (or group of cash generating units) level, for impairment annually or if events or changes in circumstances indicate that the carrying amount may not be recoverable. Goodwill is carried at cost less accumulated impairment losses. Impairment loss on goodwill is not reversed. See further discussion on impairment testing under “Impairment of intangible assets and goodwill” below.
Intangible assets	n. Intangible assets Intangible assets are recognized only when it is probable that the expected future economic benefits attributable to the assets will accrue to the Company and the cost can be reliably measured. Intangible assets acquired in a business combination are recorded at fair value using generally accepted valuation methods appropriate for the type of intangible asset. Intangible assets with definite lives are amortized over the estimated useful lives and are reviewed for impairment, if indicators of impairment arise. Intangible assets with indefinite lives are not amortized but instead are tested for impairment at least annually and written down to the fair value. See further discussion on impairment testing under “Impairment of intangible assets and goodwill” below. Software development costs Costs incurred for developing software or enhancements to the existing software products to be sold and/or used for internal use are capitalized once the research phase is complete, technological feasibility and commercial feasibility has been established, future economic benefits are probable, the Company has an intention and ability to complete and use or sell the software and the costs can be measured reliably. Technological feasibility is established upon completion of a detailed design program or, in its absence, completion of a working model. Significant management judgments and estimates are required in the assessment of when technological feasibility is established, as well as in the ongoing assessment of the recoverability of capitalized costs. Costs that qualify as software development costs include external direct costs of materials and services utilized in developing or obtaining software and compensation and related benefits for employees who are directly associated with the software project. The capitalized costs are amortized on a straight-line basis over the estimated useful life. Costs associated with research phase activities, training, maintenance and all post-implementation stage activities are expensed as incurred. The Company’s definite lived intangible assets are amortized over the estimated useful life of the assets on a straight-line basis, as given below. Asset description Weighted average Customer contracts 47 Customer relationships 217 Covenant not-to-compete 48 Trade names 34 Technology 94 Intellectual Property and other rights 24 Software 53 Service mark Indefinite useful life
Impairment of intangible assets and goodwill	o. Impairment of intangible assets and goodwill Goodwill is not subject to amortization and tested at least annually for impairment or whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. Intangible assets that are subject to amortization are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. An impairment loss is recognized for the amount by which the asset’s carrying amount exceeds its recoverable amount. The recoverable amount is the higher of an asset’s FVLCOD and VIU. For the purposes of assessing impairment, assets are grouped at the cash generating unit level which is the lowest level for which there are separately identifiable cash flows. Impairment losses recognized in respect of cash generating units are allocated first to reduce the carrying amount of any goodwill allocated to the cash generating units (or group of cash generating units) and then, to reduce the carrying amount of the other assets in the cash generating unit (or group of cash generating units) on a pro rata basis based on the carrying amount of each asset in the cash generating unit. Intangible assets except goodwill that suffered impairment are reviewed for possible reversal of the impairment at each reporting date.
Employee benefits	p. Employee benefits i. Defined contribution plans US savings plan Eligible employees of the Company in the US participate in a savings plan (“the Plan”) under Section 401(k) of the United States Internal Revenue Code (“the Code”). The Plan allows for employees to defer a portion of their annual earnings on a pre-tax UK pension scheme Eligible employees in the UK contribute to a defined contribution pension scheme operated in the UK. The assets of the scheme are held separately in an independently administered fund. The pension expense represents contributions payable to the fund maintained by the Company. Provident fund Eligible employees of the Company in India, the Philippines, South Africa, Sri Lanka and the UK participate in a defined contribution fund in accordance with the regulatory requirements in the respective jurisdictions. Both the employee and the Company contribute an equal amount to the fund which is equal to a specified percentage of the employee’s salary. The Company has no further obligation under defined contribution plans beyond the contributions made under these plans. Contributions are charged to profit or loss and are included in the consolidated statement of income in the year in which they accrue. ii. Defined benefit plan Employees in India, the Philippines and Sri Lanka are entitled to a defined benefit retirement plan covering eligible employees of the Company. The plan provides for a lump-sum Gratuity liabilities are determined by actuarial valuation, performed by an independent actuary, at each reporting date using the projected unit credit method. The Company recognizes the net obligation of a defined benefit plan in its balance sheet as an asset or liability, as the case may be, in accordance with IAS 19 – “Employee Benefits.” iii. Compensated absences The Company’s liability for compensated absences, which are expected to be utilized or settled within one year, is determined on an accrual basis for the carried forward unused vacation balances standing to the credit of each employee as at year-end The Company’s liability for compensated absences, which are expected to be utilized after one year is determined on the basis of an actuarial valuation using the projected unit credit method and is charged to consolidated statement of income in the year in which they accrue.
Share-based payments	q. Share-based payments The Company accounts for share-based compensation expense relating to share-based payments using a fair value method in accordance with IFRS 2 “Share-based Payments.”
Provisions and accrued expenses	r. Provisions and accrued expenses A provision is recognized in the statement of financial position when the Company has a present legal or constructive obligation as a result of a past event, and it is probable that an outflow of economic benefits will be required to settle the obligation. If the effect is material, provisions are recognized at present value by discounting the expected future cash flows at a pre-tax Provisions for onerous contracts are recognized when the expected benefits to be derived by the Company from a contract are lower than the unavoidable costs of meeting the future obligations under the contract. The provision is measured at the present value of the lower of the expected cost of terminating the contract and the expected net cost of continuing with the contract. Before a provision is established, the Company recognizes any impairment loss on the assets associated with that contract.
Revenue recognition	s. Revenue recognition The Company derives revenue from BPM services, comprising back office administration, data management, customer interaction services management, and auto claims handling services. Revenue from rendering services is recognized on an accrual basis when the promised services are performed for an amount that reflects the consideration to which the Company expects to be entitled in exchange for those services. Revenue earned from the end of last billing to the reporting date is recognized as unbilled revenue. Unbilled revenue for certain contracts is classified as contract assets, as the right to consideration is conditional on factors other than the passage of time. Revenue is net of value-added taxes and includes reimbursements of out-of-pocket Revenue earned by back office administration, data management and customer interaction services management services Back office administration, data management and customer interaction services contracts are based on the following pricing models: a) per full-time-equivalent arrangements, which typically involve billings based on the number of full-time employees (or equivalent) deployed on the execution of the business process outsourced; b) per transaction arrangements, which typically involve billings based on the number of transactions processed (such as the number of e-mail c) subscription arrangements, which typically involve billings based on per member per month, based on contractually agreed rates; d) fixed-price arrangements, which typically involve billings based on achievements of pre-defined e) outcome-based arrangements, which typically involve billings based on the business result achieved by our clients through our service efforts (such as measured based on a reduction in days sales outstanding, improvement in working capital, increase in collections or a reduction in operating expenses); or f) other pricing arrangements, including cost-plus arrangements, which typically involve billing the contractually agreed direct and indirect costs and a fee based on the number of employees deployed under the arrangement. Revenues under time-and-material mark-up. Revenue for performance obligations that are satisfied over time is recognized in accordance with the methods prescribed for measuring the progress. The input method (cost or efforts expended) has been used to measure progress towards completion as there is a direct relationship between inputs and productivity. In respect of arrangements involving sub-contracting, in part or whole of the assigned work, the Company evaluates revenues to be recognized under criteria established by IFRS 15 “Revenue from Contract with Customers” (“IFRS 15”) “Principal versus agent considerations.” Contracts with customers include variability in transaction price primarily due to service level agreements, gain share, minimum commitment and volume discounts. Revenues relating to such arrangements are accounted for as variable consideration when the amount of revenue to be recognized can be estimated to the extent that it is probable that a significant reversal of any incremental revenue will not occur. Amounts billed or payments received, where revenue recognition criteria have not been met, are recorded as deferred revenue and classified as contract liabilities. These are recognized as revenue when all the recognition criteria have been met. The costs related to the performance of BPM services unrelated to transition services (discussed below) are fulfilment costs classified as contract assets and recognized in the consolidated statement of income when the conditions for revenue recognition have been met. Any upfront payment received towards future services is classified as a contract liability and is recognized in the consolidated statement of income over the period when such services are provided. All incremental and direct costs incurred for acquiring contracts, such as certain sales commission, are classified as contract assets. Such costs are amortized over the expected life of the contract. Other upfront fees paid to customers are classified as contract assets. Such costs are amortized over the life of the contract and recorded as an adjustment to the transaction price and reduced from revenue. For certain BPM customers, the Company performs transition activities at the outset of entering into a new contract. The Company has determined these transition activities do not meet the criteria of IFRS 15 to be accounted for as a separate performance obligation and has deferred revenue attributable to these activities. Accordingly, transition revenues are classified as contract liabilities and are subsequently recognized ratably over the period in which the BPM services are performed. Costs related to such transition services are fulfillment costs which are directly related to the contract and result in generation or enhancement of resources and are expected to be recoverable under the contract and thereby classified as contract assets and are recognized ratably over the estimated life of the contract. Further, the deferral of costs is limited to the amount of the deferred revenue. Any costs in excess of the deferred transition revenue are recognized in the period they are incurred. All contracts entered into by the Company specify the payment terms. Usual payment terms range between 30 to 60 days. Revenue earned by auto claims handling services Auto claims handling services include claims handling and administration (“Claims Handling”), car hire and arranging for repairs with repair centers across the UK and the related payment processing for such repairs (“Accident Management”). With respect to Claims Handling, the Company receives either a per-claim In order to provide Accident Management services, the Company arranges for the repair through a network of repair centers. The repair costs are invoiced to customers. In determining whether the receipt from the customers related to payments to repair centers should be recognized as revenue, the Company considers the criteria established by IFRS 15 under the application guidance in paragraphs B34 to B38 “Principal versus agent considerations.” a) the Company has the primary responsibility for providing the services, b) the Company negotiates labor rates with repair centers, and c) the Company is responsible for timely and satisfactory completion of repairs. If there are circumstances where the above criteria are not met and therefore the Company is not the principal in providing Accident Management services, amounts received from customers are recognized and presented net of payments to repair centers in the consolidated statement of income. Revenue from Accident Management services is recorded net of the repairer referral fees passed on to customers. Revenue from legal services in the Auto Claims BPM segment is recognized on the admission of liability by the third party to the extent of fixed fees earned at each stage and any further income on the successful settlement of the claim. Incremental and direct costs incurred to contract with a claimant are classified as contract assets and amortized over the expected period of benefit, not exceeding 15 months. All other costs to the Company are expensed as incurred. For a description of the Company’s revenue recognition accounting policy in effect before the Company’s adoption of IFRS 15 and “Part I — Item 5. Operating and Financial review and prospects — Critical Accounting Policies and “Part III — Item 18. Financial Statements — Note 2. Summary of significant accounting policies” in the Company’s annual report on Form 20-F
Leases	t. Leases The Company leases most of its delivery centers and office facilities under operating lease agreements that are renewable on a periodic basis at the option of the lessor and the lessee. The lease agreements contain rent free periods and rent escalation clauses. Rental expenses for operating leases with step rents are recognized on a straight-line basis over the lease term. When a lease agreement undergoes a substantial modification of the existing terms, it would be accounted as a new lease agreement with the resultant deferred rent liability credited to the consolidated statement of income. Leases under which the Company assumes substantially all the risks and rewards of ownership are classified as finance leases. When acquired, such assets are capitalized at fair value or present value of the minimum lease payments at the inception of the lease, whichever is lower.
Income taxes	u. Income taxes Income tax comprises current and deferred tax. Income tax expense is recognized in the consolidated statement of income except to the extent it relates to items directly recognized in equity, in which case it is recognized in equity. i. Current income tax Current income tax for the current and prior periods are measured at the amount expected to be recovered from or paid to the taxation authorities based on the taxable profit for the period. The tax rates and tax laws used to compute the amount are those that are enacted by the reporting date and applicable for the period. The Company offsets current tax assets and current tax liabilities where it has a legally enforceable right to set off the recognized amounts and where it intends either to settle on a net basis, or to realize the asset and liability simultaneously. Significant judgments are involved in determining the provision for income taxes including judgment on whether tax positions are probable of being sustained in tax assessments. A tax assessment can involve complex issues, which can only be resolved over extended time periods. The recognition of taxes that are subject to certain legal or economic limits or uncertainties is assessed individually by management based on the specific facts and circumstances. Though the Company has considered all these issues in estimating its income taxes, there could be an unfavorable resolution of such issues that may affect results of the Company’s operations. ii. Deferred income tax Deferred income tax is recognized using the balance sheet approach. Deferred income tax assets and liabilities are recognized for all deductible and taxable temporary differences arising between the tax bases of assets and liabilities and their carrying amount in financial statements, except when the deferred income tax arises from the initial recognition of goodwill or an asset or liability in a transaction that is not a business combination and affects neither accounting nor taxable profits or loss at the time of transaction. Deferred income tax assets and liabilities are measured at the tax rates that are expected to apply in the period when the asset is realized or the liability is settled, based on tax rates (and tax laws) that have been enacted or substantively enacted at the reporting date. Deferred income tax asset in respect of carry forward of unused tax credits and unused tax losses are recognized to the extent that it is probable that taxable profit will be available against which the deductible temporary differences, and the carry forward of unused tax credits and unused tax losses can be utilized. The carrying amount of deferred income tax assets is reviewed at each reporting date and reduced to the extent that it is no longer probable that sufficient taxable profit will be available to allow all or part of the deferred income tax asset to be utilized. The Company recognizes deferred tax liabilities for all taxable temporary differences except those associated with the investments in subsidiaries where the timing of the reversal of the temporary difference can be controlled and it is probable that the temporary difference will not reverse in the foreseeable future.
Finance expense	v. Finance expense Finance expense comprises interest cost on borrowings, transaction costs and the gains/losses on settlement of related derivative instruments. The foreign exchange gains/losses on borrowings are considered as a natural economic hedge for the foreign currency monetary assets which are classified as foreign exchange gains/losses, net within results from operating activities. Borrowing costs are recognized in the consolidated statement of income using the effective interest method.
Earnings per share	w. Earnings per share Basic earnings per share are computed using the weighted-average number of ordinary shares outstanding during the period. Diluted earnings per share is computed by considering the impact of the potential issuance of ordinary shares, using the treasury stock method, on the weighted average number of shares outstanding during the period, except where the results would be anti-dilutive.
Government grants	x. Government grants The Company recognizes government grants only when there is reasonable assurance that the conditions attached to them shall be complied with, and the grants will be received. Government grants related to depreciable assets are treated as deferred income and are recognized in the consolidated statement of income on a systematic and rational basis over the useful life of the asset. Government grants related to revenue are recognized on a systematic basis in the consolidated statement of income, generally over the periods necessary to match them with the related costs that they are intended to compensate.

Summary of significant accoun_3

Summary of significant accounting policies (Tables)	12 Months Ended
	Mar. 31, 2019
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Estimated Useful Lives of Property and Equipment	Depreciation and amortization is computed using the straight-line method over the estimated useful lives of the assets, which are as follows: Asset description Asset life (in years) Buildings 20 Computers and software 3-4 Furniture, fixtures and office equipment 2-5 Vehicles 3 Leasehold improvements Lesser of estimated useful life or lease term
Estimated Useful Life of Intangible Assets	The Company’s definite lived intangible assets are amortized over the estimated useful life of the assets on a straight-line basis, as given below. Asset description Weighted average Customer contracts 47 Customer relationships 217 Covenant not-to-compete 48 Trade names 34 Technology 94 Intellectual Property and other rights 24 Software 53 Service mark Indefinite useful life

Impact on adoption of new IFRS

Impact on adoption of new IFRS (Tables)	12 Months Ended
	Mar. 31, 2019
Text block [abstract]
Summary of Cumulative Effect of Changes Made to Consolidated Statement of Financial Position for Adoption of IFRS 15 and IFRS 9 Financial Instruments	The cumulative effect of the changes made to the Company’s consolidated statement of financial position as at April 1, 2018 as a result of the adoption of IFRS 15 and IFRS 9 is as follows: As at March 31, 2018 Transition Transition As at April 1, 2018 ASSETS Current assets: Cash and cash equivalents $ 99,829 $ — $ — $ 99,829 Investments 120,960 — — 120,960 Trade receivables, net 71,388 — 74 71,462 Unbilled revenue 61,721 — — 61,721 Funds held for clients 10,066 — — 10,066 Derivative assets 11,738 — — 11,738 Prepayments and other current assets 24,847 1,520 — 26,367 Total current assets 400,549 1,520 74 402,143 Non-current Goodwill 135,186 — — 135,186 Intangible assets 89,652 — — 89,652 Property and equipment 60,606 — — 60,606 Derivative assets 3,245 — — 3,245 Deferred tax assets 27,395 (1,803 ) 27 25,619 Investments 542 — — 542 Other non-current 42,388 5,861 (84 ) 48,165 Total non-current 359,014 4,058 (57 ) 363,015 TOTAL ASSETS 759,563 5,578 17 765,158 LIABILITIES AND EQUITY Current liabilities: Trade payables 19,703 — — 19,703 Provisions and accrued expenses 28,826 — — 28,826 Derivative liabilities 6,466 — — 6,466 Pension and other employee obligations 64,617 — — 64,617 Current portion of long- term debt 27,740 — — 27,740 Contract liabilities 2,908 27 — 2,935 Current taxes payable 1,262 — — 1,262 Other liabilities 15,739 — — 15,739 Total current liabilities 167,261 27 — 167,288 Non-current Derivative liabilities 2,289 — — 2,289 Pension and other employee obligations 9,621 — — 9,621 Long- term debt 61,391 — — 61,391 Contract liabilities 571 37 — 608 Other non-current 11,662 — — 11,662 Deferred tax liabilities 11,812 3 1 11,816 Total non-current 97,346 40 1 97,387 TOTAL LIABILITIES 264,607 67 1 264,675 Shareholders’ equity: Share capital 8,533 — — 8,533 Share premium 371,764 — — 371,764 Retained earnings 364,424 5,511 2,777 372,712 Other components of equity (115,534 ) — (2,761 ) (118,295 ) Less: shares, held in treasury, at cost (134,231 ) — — (134,231 ) Total shareholders’ equity 494,956 5,511 16 500,483 TOTAL LIABILITIES AND EQUITY $ 759,563 $ 5,578 $ 17 $ 765,158
Summary of Classification and Measurement of Financial Instruments on Adoption of IFRS 9	Details showing the classification and measurement of the Company’s financial instruments on adoption of IFRS 9 as at April 1, 2018: IAS 39 Category IFRS 9 Category Total carrying Total fair Cash and cash equivalents Loans and receivables Financial assets at amortized cost $ 99,829 $ 99,829 Investment in fixed deposits Loans and receivables Financial assets at amortized cost 21,548 21,548 Investments in marketable securities and mutual funds Available for sale Financial assets at FVTPL 99,954 99,954 Trade receivables Loans and receivables Financial assets at amortized cost 71,388 71,388 Unbilled revenue Loans and receivables Financial assets at amortized cost 61,721 61,721 Funds held for clients Loans and receivables Financial assets at amortized cost 10,066 10,066 Prepayments and other assets Loans and receivables Financial assets at amortized cost 4,410 4,410 Other non-current Loans and receivables Financial assets at amortized cost 10,243 10,243 Derivative assets Financial assets at FVTPL Financial assets at FVTPL 2,212 2,212 Derivative assets Derivative designated as cash flow hedges (carried at fair value) Financial assets at FVOCI 12,771 12,771 Total carrying value $ 394,142 $ 394,142
Impact of Adoption of IFRS 15 and IFRS 9 on Consolidated Statement of Financial Position, Consolidated Statement of Income and Consolidated Cashflows	The impact of the adoption of IFRS 15 and IFRS 9 on the Company’s consolidated statement of financial position as at March 31, 2019 was as follows: As reported (includes Adjustments on Adjustments on Balances without ASSETS Current assets: Cash and cash equivalents $ 85,444 $ — $ — $ 85,444 Investments 67,913 — — 67,913 Trade receivables, net 73,872 — 115 73,987 Unbilled revenue 66,752 — — 66,752 Funds held for clients 7,063 — — 7,063 Derivative assets 13,394 — — 13,394 Contract assets 4,190 (1,820 ) — 2,370 Prepayment and other current assets 16,783 — — 16,783 Total current assets 335,411 (1,820 ) 115 333,706 Non-current Goodwill 130,811 — — 130,811 Intangible assets 80,188 — — 80,188 Property and equipment 60,998 — — 60,998 Derivative assets 5,687 — — 5,687 Deferred tax assets 23,772 1,219 (4 ) 24,987 Investments 82,487 — — 82,487 Contract assets 22,037 (6,967 ) — 15,070 Other non-current 44,239 — 112 44,351 Total non-current 450,219 (5,748 ) 108 444,579 TOTAL ASSETS 785,630 (7,568 ) 223 778,285 LIABILITIES AND EQUITY Current liabilities: Trade payables 17,831 — — 17,831 Provisions and accrued expenses 27,619 — — 27,619 Derivative liabilities 2,096 — — 2,096 Pension and other employee obligations 68,121 — — 68,121 Current portion of long-term debt 27,969 — — 27,969 Contract liabilities 5,427 (9 ) — 5,418 Current taxes payable 2,603 — — 2,603 Other liabilities 10,294 — — 10,294 Total current liabilities 161,960 (9 ) — 161,951 Non-current Derivative liabilities 307 — — 307 Pension and other employee obligations 11,248 — — 11,248 Long- term debt 33,422 — — 33,422 Contract liabilities 6,609 — — 6,609 Other non-current 8,959 — — 8,959 Deferred tax liabilities 10,706 (3 ) (1 ) 10,702 Total non-current 71,251 (3 ) (1 ) 71,247 TOTAL LIABILITIES 233,211 (12 ) (1 ) 233,198 Shareholders’ equity: Share capital 8,056 — — 8,056 Share premium 269,529 — — 269,529 Retained earnings 478,145 (7,864 ) (366 ) 469,915 Other components of equity (146,894 ) 308 590 (145,996 ) Less: shares, held in treasury, at cost (56,417 ) — — (56,417 ) Total shareholders’ equity 552,419 (7,556 ) 224 545,087 TOTAL LIABILITIES AND EQUITY $ 785,630 $ (7,568 ) $ 223 $ 778,285 The impact of the adoption of IFRS 15 and IFRS 9 on the Company’s consolidated statement of income for the year ended March 31, 2019 was as follows: Year ended March 31, 2019 As reported (includes Adjustments on Adjustments on Amounts without Revenue $ 809,120 $ — $ 642 $ 809,762 Cost of revenue 518,236 281 — 518,517 Gross profit 290,884 (281 ) 642 291,245 Operating expenses: Selling and marketing expenses 44,573 1,489 — 46,062 General and administrative expenses 115,261 — (220 ) 115,041 Foreign exchange gain, net (4,495 ) — (2,198 ) (6,693 ) Amortization of intangible assets 15,783 — — 15,783 Operating profit 119,762 (1,770 ) 3,060 121,052 Other income, net (14,594 ) — — (14,594 ) Finance expense 3,204 — — 3,204 Profit before income taxes 131,152 (1,770 ) 3,060 132,442 Income tax expense 25,719 583 649 26,951 Profit after tax $ 105,433 $ (2,353 ) $ 2,411 $ 105,491 The impact of the adoption of IFRS 15 and IFRS 9 on the Company’s consolidated cashflows for the year ended March 31, 2019 was as follows: Year ended March 31, 2019 As reported Adjustments Adjustments on Amounts without Cash flows from operating activities: Profit after tax $ 105,433 $ (2,353 ) $ 2,411 $ 105,491 Adjustments to reconcile profit after tax to net cash generated from operating activities: Depreciation and amortization 36,117 — — 36,117 Share-based compensation expense 30,305 — — 30,305 Amortization of debt issue cost 360 — — 360 Allowances for ECL 659 — — 659 Unrealized exchange loss/(gain), net (2,441 ) — — (2,441 ) Current tax expense 27,526 — — 27,526 Interest expense 2,844 — — 2,844 Interest income (2,556 ) — — (2,556 ) Income from marketable securities (7,979 ) — — (7,979 ) Loss on sale of property and equipment 25 — — 25 Deferred income taxes (1,807 ) 583 649 (575 ) Deferred rent 1,578 — — 1,578 Excess tax benefit from share-based compensation expense (1,260 ) — — (1,260 ) Unrealized (gain)/loss on derivative instruments (372 ) — (2,840 ) (3,212 ) Changes in operating assets and liabilities: Trade receivables and unbilled revenue (14,822 ) — (190 ) (15,012 ) Other assets (17,340 ) 1,779 (30 ) (15,591 ) Trade payables (585 ) — — (585 ) Contract liabilities 8,714 (9 ) — 8,705 Other liabilities 8,279 — — 8,279 Cash generated from operating activities before interest and income taxes: 172,678 — — 172,678 Income taxes paid (22,992 ) — — (22,992 ) Interest paid (2,521 ) — — (2,521 ) Interest received 2,489 — — 2,489 Net cash provided by operating activities 149,654 — — 149,654 Cash flows from investing activities: Acquisition of HotelBeds (233 ) — — (233 ) Payment of contingent considerations in relation to acquisitions (6,922 ) — — (6,922 ) Government grants repaid (200 ) — — (200 ) Purchase of property and equipment and intangible assets (32,292 ) — — (32,292 ) Marketable securities (purchased)/sold, net 42,037 — — 42,037 Proceeds from sale of property and equipment 120 — — 120 Investment in fixed deposits (27,899 ) — — (27,899 ) Proceeds from maturity of fixed deposits 31,336 — — 31,336 Marketable securities (long-term) sold / (purchased), net (78,823 ) — — (78,823 ) Profit on sale of marketable securities (short-term) 1,497 — — 1,497 Dividends received 32 — — 32 Net cash used in investing activities (71,347 ) — — (71,347 ) Cash flows from financing activities: Repurchase of shares (56,417 ) — — (56,417 ) Repayment of long-term debt (28,100 ) — — (28,100 ) Excess tax benefit from share-based compensation expense 1,260 — — 1,260 Net cash used in financing activities (83,257 ) — — (83,257 ) Exchange difference on cash and cash equivalents (9,435 ) — — (9,435 ) Net change in cash and cash equivalents (14,385 ) — — (14,385 ) Cash and cash equivalents at the beginning of the year 99,829 — — 99,829 Cash and cash equivalents at the end of the year 85,444 — — 85,444

Business Combinations (Tables)

Business Combinations (Tables)	12 Months Ended
	Mar. 31, 2019
MTS HealthHelp Inc. [member]
Statement [LineItems]
Purchase Price Allocation to Assets Acquired and Liabilities Assumed	The purchase price has been allocated, as set out below, to the assets acquired and liabilities assumed in the business combination. Amount Cash $ 3,119 Trade receivables 4,910 Unbilled revenue 2,016 Prepayments and other current assets 1,060 Property and equipment 4,612 Intangible assets - Software 1,274 - Customer contracts 4,537 - Customer relationships 49,584 - Service mark 400 - Covenant not-to-compete 4,693 - Technology 4,852 Non-current 161 Term loan (29,249 ) Current liabilities (2,555 ) Non-current (1,423 ) Deferred tax liability (18,163 ) Net assets acquired $ 29,828 Less: Purchase consideration 68,910 Goodwill on acquisition $ 39,082
Denali Sourcing Services Inc. [member]
Statement [LineItems]
Purchase Price Allocation to Assets Acquired and Liabilities Assumed	The purchase price has been allocated, as set out below, to the assets acquired and liabilities assumed in the business combination. Amount Cash $ 1,204 Trade receivables 2,799 Unbilled revenue 1,258 Prepayments and other current assets 95 Property and equipment 53 Deferred tax asset 18 Intangible assets - Software 3 - Customer contracts 3,025 - Customer relationships 8,000 - Trade name 545 - Covenant not-to-compete 1,718 Non-current 27 Current liabilities (3,781 ) Short-term line of credit (475 ) Non-current (343 ) Deferred tax liability (5,020 ) Net assets acquired $ 9,126 Less: Purchase consideration 38,668 Goodwill on acquisition $ 29,542
Value Edge Research Services Private Limited [member]
Statement [LineItems]
Purchase Price Allocation to Assets Acquired and Liabilities Assumed	The purchase price has been allocated, as set out below, to the assets acquired and liabilities assumed in the business combination. Amount Cash $ 432 Trade receivables 370 Unbilled revenue 706 Investments 87 Prepayments and other current assets 99 Property and equipment 78 Deferred tax asset 49 Intangible assets - Software 10 - Customer contracts 701 - Customer relationships 1,894 - Trade name 104 - Covenant not-to-compete 2,655 - Technology 1,238 Non-current 74 Current liabilities (1,236 ) Non-current (126 ) Deferred tax liability (2,281 ) Net assets acquired $ 4,854 Less: Purchase consideration 18,265 Goodwill on acquisition $ 13,411

Cash and cash equivalents (Tabl

Cash and cash equivalents (Tables)	12 Months Ended
	Mar. 31, 2019
Text block [abstract]
Summary of Cash and Cash Equivalents	The Company considers all highly liquid investments with an initial maturity of up to three months to be cash equivalents. Cash and cash equivalents consist of the following: As at March 31, March 31, 2019 2018 Cash and bank balances $ 43,933 $ 47,738 Short term deposits with banks* 41,511 52,091 Total $ 85,444 $ 99,829 * Short term deposits can be withdrawn by the Company at any time without prior notice and are readily convertible into known amounts of cash with an insignificant risk of changes in value.

Investments (Tables)

Investments (Tables)	12 Months Ended
	Mar. 31, 2019
Text block [abstract]
Summary of Investments	Investments consist of the following: As at March 31, March 31, 2019 2018 Investments in marketable securities and mutual funds $ 134,493 $ 99,954 Investment in fixed deposits 15,907 21,548 Total $ 150,400 $ 121,502 As at March 31, 2019 March 31, 2018 Current investments $ 67,913 $ 120,960 Non-current 82,487 542 Total $ 150,400 $ 121,502

Trade receivables and unbille_2

Trade receivables and unbilled revenue, net (Tables)	12 Months Ended
	Mar. 31, 2019
Trade receivables and unbilled revenue [member]
Statement [LineItems]
Summary of Trade Receivables and Unbilled Revenue	Trade receivables and unbilled revenue consist of the following: As at March 31, March 31, 2019 2018 Trade receivables and unbilled revenue* $ 141,806 $ 133,673 Less: Allowances for ECL (1,182 ) (564 ) Total $ 140,624 $ 133,109 * As at March 31, 2019, unbilled revenue includes contract assets amounting to $1,457.
Trade receivables [member]
Statement [LineItems]
Movement in Allowances for Expected Credit Losses	The movement in the allowances for ECL is as follows: Year ended March 31, 2019 2018 2017 Balance as at March 31, 2018 $ 564 — — Impact of adoption of IFRS 9 (74 ) — — Balance at the beginning of the year 490 $ 1,713 $ 4,446 Charged to profit or loss 1,171 2,115 777 Write-offs, net of collections (331 ) (1,136 ) (2,571 ) Reversals (157 ) (2,321 ) (664 ) Translation adjustment 9 193 (275 ) Balance at the end of the year $ 1,182 $ 564 $ 1,713

Prepayments and other assets (T

Prepayments and other assets (Tables)	12 Months Ended
	Mar. 31, 2019
Text block [abstract]
Summary of Prepayment and Other Assets	Prepayment and other assets consist of the following: As at March 31, 2019 March 31, 2018 Current: Service tax and other tax receivables $ 1,117 $ 6,569 Deferred transition cost* — 571 Employee receivables 1,052 1,099 Advances to suppliers 2,073 2,877 Prepaid expenses 7,456 7,994 Restricted cash, held in escrow (Refer Note 5(d)) 1,535 1,535 Other assets 3,550 4,202 Total $ 16,783 $ 24,847 Non-current: Deposits $ 9,205 $ 8,708 Income tax assets 9,916 12,595 Service tax and other tax receivables 22,246 11,410 Deferred transition cost* — 2,467 Restricted cash, held in escrow (Refer Note 5(d)) — 1,535 Other assets 2,872 5,673 Total $ 44,239 $ 42,388 * As at March 31, 2019, deferred transition cost is included within contract assets in accordance with IFRS 15 (Refer Note 20).

Goodwill (Tables)

Goodwill (Tables)	12 Months Ended
	Mar. 31, 2019
Text block [abstract]
Summary of the Carrying Value of Goodwill	A summary of the carrying value of goodwill is as follows: As at March 31, March 31, 2019 2018 Gross carrying amount $ 153,453 $ 159,500 Accumulated impairment of goodwill (22,642 ) (24,314 ) Total $ 130,811 $ 135,186
Summary of Movement in Goodwill by Reportable Segment	The movement in goodwill balance by reportable segment as at March 31, 2019 and 2018 is as follows: Gross carrying amount WNS WNS Auto Global BPM Claims BPM Total Balance as at April 1, 2017 $ 129,878 $ 25,803 $ 155,681 Goodwill arising on acquisitions (92 ) — (92 ) Foreign currency translation 767 3,144 3,911 Balance as at March 31, 2018 $ 130,553 $ 28,947 $ 159,500 Goodwill arising on acquisitions 203 — 203 Foreign currency translation (4,260 ) (1,990 ) (6,250 ) Balance as at March 31, 2019 $ 126,496 $ 26,957 $ 153,453 Accumulated impairment losses WNS WNS Auto Global BPM Claims BPM Total Balance as at April 1, 2017 $ — $ 21,673 $ 21,673 Impairment of goodwill recognized during the year — — — Foreign currency translation adjustment — 2,641 2,641 Balance as at March 31, 2018 $ — $ 24,314 $ 24,314 Impairment of goodwill recognized during the year — — — Foreign currency translation adjustment — (1,672 ) (1,672 ) Balance as at March 31, 2019 — $ 22,642 $ 22,642
Carrying Value of Goodwill Allocated to Cash Generating Units	The carrying value of goodwill allocated to the new CGUs is as follows: As at March 31, March 31, 2019 2018 WNS Global BPM* $ 3,846 $ 3,815 South Africa 4,557 5,581 Research and Analytics 46,087 48,901 Technology services 3,382 3,632 WNS Auto Claims BPM 4,315 4,633 Denali (previously ‘Finance and accounting’) 29,542 29,542 HealthHelp (previously ‘Healthcare’) 39,082 39,082 $ 130,811 $ 135,186 * Excluding South Africa, research and analytics, technology services, Denali and HealthHelp goodwill.
Key Assumptions Used in Performing Impairment Test, by each CGU	The key assumptions used in performing the impairment test, by each CGU, were as follows: CGU’s WNS Global BPM* South Africa Denali Research and HealthHelp Technology services WNS Auto Claims BPM Discount rate 16.5 % 17.0 % 13.2 % 16.5 % 13.2 % 15.5 % 15.5 % Perpetual growth rate 3.0 % 3.0 % 2.5 % 3.0 % 2.5 % 2.0 % 2.0 % * Excluding South Africa, research and analytics, technology services, HealthHelp and Denali.

Intangible assets (Tables)

Intangible assets (Tables)	12 Months Ended
	Mar. 31, 2019
Text block [abstract]
Change in Carrying Value of Intangible Assets	The changes in the carrying value of intangible assets for the year ended March 31, 2018 are as follows: Gross carrying value Customer contracts Customer relationships Intellectual Property and other rights Trade names Technology Leasehold benefits Covenant not-to- compete Service mark Software Total Balance as at April 1, 2017 $ 167,001 $ 121,922 $ 3,861 $ 653 $ 6,131 $ 1,835 $ 9,451 400 $ 25,586 $ 336,840 Additions — — 250 — — — — — 7,369 7,619 Translation adjustments 93 940 470 — (6 ) — 10 — 894 2,401 Balance as at March 31, 2018 $ 167,094 $ 122,862 $ 4,581 $ 653 $ 6,125 $ 1,835 $ 9,461 $ 400 $ 33,849 $ 346,860 Accumulated amortization Balance as at April 1, 2017 $ 157,976 $ 62,175 $ 3,861 $ 80 $ 172 $ 1,835 $ 964 $ — $ 13,153 $ 240,216 Amortization 2,725 3,700 74 236 790 — 2,310 — 5,670 15,505 Translation adjustments (62 ) 873 470 (1 ) (4 ) — 12 — 199 1,487 Balance as at March 31, 2018 $ 160,639 $ 66,748 $ 4,405 $ 315 $ 958 $ 1,835 $ 3,286 $ — $ 19,022 $ 257,208 Net carrying value as at March 31, 2018 $ 6,455 $ 56,114 $ 176 $ 338 $ 5,167 $ — $ 6,175 $ 400 $ 14,827 $ 89,652 The changes in the carrying value of intangible assets for the year ended March 31, 2019 are as follows: Gross carrying value Customer contracts Customer relationships Intellectual Property and other rights Trade names Technology Leasehold benefits Covenant not-to- compete Service mark Software Total Balance as at April 1, 2018 $ 167,094 $ 122,862 $ 4,581 $ 653 $ 6,125 $ 1,835 $ 9,461 400 $ 33,849 $ 346,860 Additions — — — — — — — — 7,556 7,556 Translation adjustments (5,146 ) (1,225 ) (298 ) (6 ) (73 ) — (172 ) — (1,742 ) (8,662 ) Balance as at March 31, 2019 $ 161,948 $ 121,637 $ 4,283 $ 647 $ 6,052 $ 1,835 $ 9,289 $ 400 $ 39,663 $ 345,754 Accumulated amortization Balance as at April 1, 2018 $ 160,639 $ 66,748 $ 4,405 $ 315 $ 958 $ 1,835 $ 3,286 $ — $ 19,022 $ 257,208 Amortization 2,675 3,671 125 192 776 — 2,240 — 6,104 15,783 Translation adjustments (4,940 ) (1,031 ) (298 ) (6 ) (17 ) — (79 ) — (1,054 ) (7,425 ) Balance as at March 31, 2019 $ 158,374 $ 69,338 $ 4,232 $ 501 $ 1,717 $ 1,835 $ 5,447 $ — $ 24,072 $ 265,566 Net carrying value as at March 31, 2019 $ 3,574 $ 52,249 $ 51 $ 146 $ 4,335 $ — $ 3,842 $ 400 $ 15,591 $ 80,188
Estimated Remaining Weighted Average Amortization Periods for Definite Lived Intangible Assets	As at March 31, 2019, the estimated remaining weighted average amortization periods for definite lived intangible assets are as follows: Balance life (in months) Customer contracts 19 Customer relationships 196 Covenant not-to-compete 21 Trade names 10 Technology 68 Intellectual property and other rights 5 Software 20
Estimated Annual Amortization Expense	The estimated annual amortization expense based on remaining weighted average amortization periods for intangible assets and exchange rates, each as at March 31, 2019 are as follows: Amount 2020 $ 15,716 2021 12,078 2022 7,000 2023 5,649 2024 4,398 Thereafter 34,947 $ 79,788 * * excludes service mark, as it has an indefinite useful life

Property and equipment (Tables)

Property and equipment (Tables)	12 Months Ended
	Mar. 31, 2019
Text block [abstract]
Changes in Carrying Value of Property and Equipment	The changes in the carrying value of property and equipment for the year ended March 31, 2018 are as follows: Gross carrying value Buildings Computers and software Furniture, fixtures and office equipment Vehicles Leasehold improvements Total Balance as at April 1, 2017 $ 10,246 $ 69,871 $ 68,877 $ 587 $ 60,992 $ 210,573 Additions — 4,597 9,389 93 9,756 23,835 Disposals/retirements — (3,350 ) (1,718 ) (29 ) (2,303 ) (7,400 ) Translation adjustments (23 ) 1,965 839 5 721 3,507 Balance as at March 31, 2018 $ 10,223 $ 73,083 $ 77,387 $ 656 $ 69,166 $ 230,515 Accumulated depreciation Balance as at April 1, 2017 $ 4,208 $ 59,811 $ 51,431 $ 429 $ 41,180 $ 157,059 Depreciation 514 6,442 6,623 97 6,278 19,954 Disposals/retirements — (3,345 ) (1,674 ) (30 ) (2,308 ) (7,357 ) Translation adjustments (12 ) 1,822 512 1 296 2,619 Balance as at March 31, 2018 $ 4,710 $ 64,730 $ 56,892 $ 497 $ 45,446 $ 172,275 Capital work-in-progress 2,366 Net carrying value as at March 31, 2018 $ 60,606 The changes in the carrying value of property and equipment for the year ended March 31, 2019 are as follows: Gross carrying value Buildings Computers and software Furniture, office equipment Vehicles Leasehold improvements Total Balance as at April 1, 2018 $ 10,223 $ 73,083 $ 77,387 $ 656 $ 69,166 $ 230,515 Additions — 7,361 7,487 328 8,097 23,273 On acquisition (Refer Note 5(a)) — 30 — — — 30 Disposals/retirements — (2,812 ) (2,856 ) (158 ) (1,275 ) (7,101 ) Translation adjustments (260 ) (4,572 ) (4,739 ) (45 ) (4,287 ) (13,903 ) Balance as at March 31, 2019 $ 9,963 $ 73,090 $ 77,279 $ 781 $ 71,701 $ 232,814 Accumulated depreciation Balance as at April 1, 2018 $ 4,710 $ 64,730 $ 56,892 $ 497 $ 45,446 $ 172,275 Depreciation 496 5,437 7,227 150 7,024 20,334 Disposals/retirements — (2,775 ) (2,816 ) (146 ) (1,169 ) (6,906 ) Translation adjustments (117 ) (4,139 ) (3,465 ) (35 ) (2,816 ) (10,572 ) Balance as at March 31, 2019 $ 5,089 $ 63,253 $ 57,838 $ 466 $ 48,485 $ 175,131 Capital work-in-progress 3,315 Net carrying value as at March 31, 2019 $ 60,998

Loans and borrowings (Tables)

Loans and borrowings (Tables)	12 Months Ended
	Mar. 31, 2019
Text block [abstract]
Summary of Long-term Loans and Borrowings	The long-term loans and borrowings consist of the following: Final maturity As at Currency Interest rate (fiscal year) March 31, 2019 March 31, 2018 US dollars 3M USD Libor+1.27% 2020 11,400 22,700 US dollars 3M USD Libor+0.95% 2022 50,400 67,200 Total 61,800 89,900 Less: Debt issuance cost (409 ) (769 ) Total 61,391 89,131 Current portion of long-term debt $ 27,969 $ 27,740 Long-term debt $ 33,422 $ 61,391

Financial instruments (Tables)

Financial instruments (Tables)	12 Months Ended
	Mar. 31, 2019
Statement [LineItems]
Carrying Value and Fair Value of Financial Instruments by Class	The carrying value and fair value of financial instruments by class as at March 31, 2019 are as follows: Financial assets Financial Financial Financial Total carrying value Total fair value Cash and cash equivalents $ 85,444 $ — $ — $ 85,444 $ 85,444 Investment in fixed deposits 15,907 — — 15,907 15,907 Investments in marketable securities and mutual funds — 134,493 — 134,493 134,493 Trade receivables 73,872 — — 73,872 73,872 Unbilled revenue (1) 65,295 — — 65,295 65,295 Funds held for clients 7,063 — — 7,063 7,063 Prepayments and other assets (2) 5,375 — — 5,375 5,375 Other non-current (3) 9,308 — — 9,308 9,308 Derivative assets — 2,077 17,004 19,081 19,081 Total carrying value $ 262,264 $ 136,570 $ 17,004 $ 415,838 $ 415,838 Financial liabilities Financial Financial Financial Total carrying value Total fair value Trade payables $ 17,831 $ — $ — $ 17,831 $ 17,831 Long-term debt (includes current portion) (4) 61,800 — — 61,800 61,800 Other employee obligations (5) 63,129 — — 63,129 63,129 Provision and accrued expenses 27,619 — — 27,619 27,619 Other liabilities (6) 2,288 3,197 — 5,485 5,485 Derivative liabilities — 307 2,096 2,403 2,403 Total carrying value $ 172,667 $ 3,504 $ 2,096 $ 178,267 $ 178,267 Notes: (1) Excluding non-financial (2) Excluding non-financial (3) Excluding non-financial (4) Excluding non-financial (5) Excluding non-financial (6) Excluding non-financial The carrying value and fair value of financial instruments by class as at March 31, 2018 are as follows: Financial assets Financial assets at amortized cost Financial assets at FVTPL Financial assets at FVOCI Total carrying value Total fair value Cash and cash equivalents $ 99,829 $ — $ — $ 99,829 $ 99,829 Investment in fixed deposits 21,548 — — 21,548 21,548 Investments in marketable securities and mutual funds — 99,954 — 99,954 99,954 Trade receivables 71,388 — — 71,388 71,388 Unbilled revenue 61,721 — — 61,721 61,721 Funds held for clients 10,066 — — 10,066 10,066 Prepayments and other assets (1) 4,410 — — 4,410 4,410 Other non-current (2) 10,243 — — 10,243 10,243 Derivative assets — 2,212 12,771 14,983 14,983 Total carrying value $ 279,205 $ 102,166 $ 12,771 $ 394,142 $ 394,142 Financial liabilities Financial Financial Financial Total carrying value Total fair value Trade payables $ 19,703 $ — $ — $ 19,703 $ 19,703 Long-term debt (includes current portion) (3) 89,900 — — 89,900 89,900 Other employee obligations (4) 59,346 — — 59,346 59,346 Provision and accrued expenses 28,826 — — 28,826 28,826 Other liabilities (5) 2,447 11,388 — 13,835 13,835 Derivative liabilities — 946 7,809 8,755 8,755 Total carrying value $ 200,222 $ 12,334 $ 7,809 $ 220,365 $ 220,365 Notes: (1) Excluding non-financial (2) Excluding non-financial (3) Excluding non-financial (4) Excluding non-financial (5) Excluding non-financial
Financial Assets and Liabilities Subject to Offsetting, Enforceable Master Netting Arrangements or Similar Agreements	Financial assets and liabilities subject to offsetting, enforceable master netting arrangements or similar agreements as at March 31, 2019 are as follows: Description of types of financial assets Gross amounts of recognized financial assets Gross amounts of recognized financial liabilities offset in the statement of financial position Net amounts of financial assets presented in the statement of financial position Related amount not set off in financial instruments Net Amount Financial Instruments Cash collateral received Derivative assets $ 19,081 $ — $ 19,081 $ (2,045 ) $ — $ 17,036 Total $ 19,081 $ — $ 19,081 $ (2,045 ) $ — $ 17,036 Description of types of financial liabilities Gross amounts of recognized financial liabilities Gross amounts of recognized financial assets offset in the statement of financial position Net amounts of financial liabilities presented in the statement of financial position Related amount not set off in financial instruments Net Amount Financial instruments Cash collateral pledged Derivative liabilities $ 2,403 $ — $ 2,403 $ (2,045 ) $ — $ 358 Total $ 2,403 $ — $ 2,403 $ (2,045 ) $ — $ 358 Financial assets and liabilities subject to offsetting, enforceable master netting arrangements or similar agreements as at March 31, 2018 are as follows: Description of types of financial assets Gross amounts of recognized financial assets Gross amounts of recognized financial liabilities offset in the statement of financial position Net amounts of financial assets presented in the statement of financial position Related amount not set off in financial instruments Net Amount Financial instruments Cash collateral received Derivative assets $ 14,983 $ — $ 14,983 $ (4,215 ) $ — $ 10,768 Total $ 14,983 $ — $ 14,983 $ (4,215 ) $ — $ 10,768 Description of types of financial liabilities Gross amounts of recognized financial liabilities Gross amounts of recognized financial assets offset in the statement of financial position Net amounts of financial liabilities presented in the statement of financial position Related amount not set off in financial instruments Net Amount Financial instruments Cash collateral pledged Derivative liabilities $ 8,755 $ — $ 8,755 $ (4,215 ) $ — $ 4,540 Total $ 8,755 $ — $ 8,755 $ (4,215 ) $ — $ 4,540
Assets and Liabilities Measured at Fair Value on Recurring Basis	The assets and liabilities measured at fair value on a recurring basis as at March 31, 2019 are as follows:- Fair value measurement at reporting date using Description March 31, 2019 Quoted Significant other observable inputs (Level 2) Significant unobservable inputs (Level 3) Assets Financial assets at FVTPL Foreign exchange contracts $ 2,077 $ — $ 2,077 $ — Investments in marketable securities and mutual funds 134,493 134,047 446 — Financial assets at FVOCI Foreign exchange contracts 16,611 — 16,611 — Interest rate swaps 392 — 392 — Total assets $ 153,573 $ 134,047 $ 19,526 $ — Liabilities Financial liabilities at FVTPL Foreign exchange contracts $ 308 $ — $ 308 $ — Contingent consideration 3,197 — — 3,197 Financial liabilities at FVOCI Foreign exchange contracts 2,095 — 2,095 — Total liabilities $ 5,600 $ — $ 2,403 $ 3,197 The assets and liabilities measured at fair value on a recurring basis as at March 31, 2018 are as follows:- Fair value measurement at reporting date using Description March 31, 2018 Quoted Significant (Level 2) Significant (Level 3) Assets Financial assets at FVTPL Foreign exchange contracts $ 2,212 $ — $ 2,212 $ — Investments in marketable securities and mutual funds 99,954 99,412 542 — Financial assets at FVOCI Foreign exchange contracts 11,709 — 11,709 — Interest rate swaps 1,062 — 1,062 — Total assets $ 114,937 $ 99,412 $ 15,525 $ — Liabilities Financial liabilities at FVTPL Foreign exchange contracts $ 946 $ — $ 946 $ — Contingent consideration 11,388 — — 11,388 Financial liabilities at FVOCI Foreign exchange contracts 7,809 — 7,809 — Total liabilities $ 20,143 $ — $ 8,755 $ 11,388
Summary of Contingent Consideration Categorized Under Level 3 Fair Value Measurement	The movement in contingent consideration categorized under Level 3 fair value measurement is given below: For the year ended March 31, 2019 March 31, 2018 Balance at the beginning of the year $ 11,388 $ 19,678 Additions — — Payouts (8,456 ) (7,000 ) Gain recognized in the consolidated statement of income — (1,553 ) Finance expense recognized in the consolidated statement of income 265 263 Balance at the end of the year $ 3,197 $ 11,388
Notional Values of Outstanding Foreign Exchange Forward Contracts, Foreign Exchange Option Contracts and Interest Rate Swap Contracts	The following table presents the notional values of outstanding foreign exchange forward contracts, foreign exchange option contracts and interest rate swap contracts: As at March 31, 2019 March 31, 2018 Forward contracts (Sell) In US dollars $ 230,292 $ 242,418 In UK pound sterling 134,077 132,591 In Euro 34,251 23,883 In Australian dollars 43,271 48,147 Others 2,866 2,332 $ 444,757 $ 449,371 Option contracts (Sell) In US dollars $ 134,060 $ 107,629 In UK pound sterling 122,377 116,401 In Euro 32,226 21,483 In Australian dollars 42,106 28,828 Others — 927 $ 330,769 $ 275,268 Interest rate swap contracts In US dollars 61,800 89,900
Gain/(Loss) Reclassified from Other Comprehensive Income into Consolidated Statement of Income	The amount of gain/ (loss) reclassified from other comprehensive income into consolidated statement of income in respective line items for the years ended March 31, 2019, 2018 and 2017 are as follows: Year ended March 31, 2019 2018 2017 Revenue $ 66 11,231 $ 7,952 Foreign exchange gain, net (2 ) 15,766 16,896 Finance expense 422 (561 ) (71 ) Income tax related to amounts reclassified into consolidated statement of income (577 ) (9,965 ) (8,998 ) Total $ (91 ) 16,471 $ 15,779
Percentage of Revenue Generated from Top Customer and Top Five Customers	The following table gives details in respect of the percentage of revenue generated from the Company’s top customer and top five customers: Year Ended March 31, 2019 2018 2017 Revenue from top customer 6.9 % 6.8 % 9.0 % Revenue from top five customers 27.1 % 29.4 % 32.1 %
Contractual Maturities of Financial Liabilities	The contractual maturities of financial liabilities are as follows: As at March 31, 2019 Less than 1 Year 1-2 years 2-5 years Total Long-term debt (includes current portion) (1) $ 28,200 $ 16,800 $ 16,800 $ 61,800 Trade payables 17,831 — — 17,831 Provision and accrued expenses 27,619 — — 27,619 Other liabilities 5,485 — — 5,485 Other employee obligations 63,129 — — 63,129 Derivative financial instruments 2,096 307 — 2,403 Total (2) $ 144,360 $ 17,107 $ 16,800 $ 178,267 Notes: (1) Before netting off debt issuance cost of $409. (2) Non-financial As at March 31, 2018 Less than 1 Year 1-2 years 2-5 years Total Long-term debt (includes current portion) (1) $ 28,100 $ 28,200 $ 33,600 $ 89,900 Trade payables 19,703 — — 19,703 Provision and accrued expenses 28,826 — — 28,826 Other liabilities 10,680 3,154 — 13,834 Other employee obligations 59,347 — — 59,347 Derivative financial instruments 6,466 2,289 — 8,755 Total (2) $ 153,122 $ 33,643 $ 33,600 $ 220,365 Notes: (1) Before netting off debt issuance cost of $769. (2) Non-financial
Summary of Net Cash Position	The balanced view of liquidity and financial indebtedness is stated in the table below. This calculation of the net cash position is used by the management: As at March 31, 2019 March 31, 2018 Cash and cash equivalents $ 85,444 $ 99,829 Investments 150,400 121,502 Long-term debt (includes current portion) (1) (61,800 ) (89,900 ) Net cash position $ 174,044 $ 131,431 Note: (1) Before netting off debt issuance cost of $409 and $769 as at March 31, 2019 and March 31, 2018, respectively.
Currency risk [member]
Statement [LineItems]
Foreign Currency Risk from Non-derivative Financial Instruments	The foreign currency risk from non-derivative As at March 31, 2019 US Dollar Pound Sterling Indian Rupees Australian Dollar Euro Other currencies Total Cash and cash equivalents $ 1,204 263 — 2,864 528 214 5,073 Trade receivables 100,713 48,198 3,629 17,107 12,459 3,395 185,501 Unbilled revenue 4,576 3,553 — 3,221 5,778 532 17,660 Prepayments and other current assets 522 311 2 82 85 16 1,018 Other non-current 4 — — — — 15 19 Trade payables (28,704 ) (63,467 ) (8,332 ) (9,059 ) (10,265 ) (596 ) (120,423 ) Provisions and accrued expenses (2,924 ) (210 ) (217 ) (1,069 ) (477 ) (72 ) (4,969 ) Pension and other employee obligations (127 ) — — — (28 ) (177 ) (332 ) Other liabilities (2 ) (7 ) — — — (1 ) (10 ) Net assets/ (liabilities) $ 75,262 (11,359 ) (4,918 ) 13,146 8,080 3,326 83,537 The foreign currency risk from non-derivative As at March 31, 2018 US Dollar Pound Sterling Indian Rupees Australian Dollar Euro Other currencies Total Cash and cash equivalents $ 399 4,735 — 2,991 339 610 9,074 Trade receivables 100,002 46,658 3,850 24,686 7,289 2,525 185,010 Unbilled revenue 7,178 3,209 — 643 6,230 858 18,118 Prepayments and other current assets 428 188 10 29 63 11 729 Other non-current 3 — — — — 16 19 Trade payables (27,613 ) (64,070 ) (6,989 ) (16,093 ) (1,429 ) (19 ) (116,213 ) Provisions and accrued expenses (2,314 ) (291 ) (205 ) — (154 ) (19 ) (2,983 ) Pension and other employee obligations (134 ) — — — (12 ) (306 ) (452 ) Other liabilities (7 ) (4 ) — — — — (11 ) Net assets/ (liabilities) $ 77,942 (9,575 ) (3,334 ) 12,256 12,325 3,676 93,291

Pension and other employee ob_2

Pension and other employee obligations (Tables)	12 Months Ended
	Mar. 31, 2019
Text block [abstract]
Summary of Pension and Other Employee Obligations	Pension and other employee obligations consist of the following: As at March 31, 2019 March 31, 2018 Current: Salaries and bonus $ 62,320 $ 59,346 Pension 854 1,189 Withholding taxes on salary and statutory payables 4,947 4,082 Total $ 68,121 $ 64,617 Non-current: Pension and other obligations $ 11,248 $ 9,621 Total $ 11,248 $ 9,621
Summary of Employee Benefit Costs	Employee benefit costs consist of the following: Year ended March 31, 2019 2018 2017 Salaries and bonus $ 424,005 $ 405,665 $ 307,378 Employee benefit plans: Defined contribution plan 11,572 11,684 10,265 Defined benefit plan 2,242 3,042 2,639 Share-based compensation expense (Refer Note 24) 30,305 30,565 23,036 Total $ 468,124 $ 450,956 $ 343,318 Employee benefit costs is recognized in the following line items in the consolidated statement of income: Year ended March 31, 2019 2018 2017 Cost of revenue $ 346,914 $ 329,289 $ 249,701 Selling and marketing expenses 34,054 31,373 24,717 General and administrative expenses 87,156 90,294 68,900 Total $ 468,124 $ 450,956 $ 343,318
Contributions to Defined Contribution Plans	The Company’s contributions to defined contribution plans are as follows: Year ended March 31, 2019 2018 2017 India $ 7,919 $ 8,123 $ 7,587 Philippines 162 127 106 South Africa 840 860 715 Sri Lanka 505 625 661 United Kingdom 759 670 780 United States 1,387 1,279 416 Total 11,572 11,684 10,265
Summary of Net Periodic Cost	The net periodic cost recognized by the Company in respect of gratuity payments under the Company’s gratuity plans covering eligible employees of the Company in India, the Philippines and Sri Lanka is as follows: Year ended March 31, 2019 2018 2017 Service cost $ 1,621 $ 1,917 $ 2,188 Past service cost — 538 — Interest on the net defined benefit liability 621 587 451 Net gratuity cost $ 2,242 $ 3,042 $ 2,639
Summary of Net Defined Benefit Liability (Asset)	As at March 2019 March 2018 Change in projected benefit obligations Obligation at beginning of the year $ 11,101 $ 11,776 Foreign currency translation (671 ) (118 ) Service cost 1,621 1,917 Past service cost — 538 Interest cost 692 657 Benefits paid (1,213 ) (1,160 ) Actuarial (gain)/loss From changes in demographic assumptions 48 62 From changes in financial assumptions 32 (3,428 ) From actual experience compared to assumptions 942 857 Benefit obligation at end of the year $ 12,552 $ 11,101 Change in plan assets Plan assets at beginning of the year $ 1,041 $ 976 Foreign currency translation (57 ) (5 ) Expected return on plan assets 71 70 Actuarial (loss) /gain (21 ) (23 ) Actual contributions 1,354 1,104 Benefits paid (1,129 ) (1,081 ) Plan assets at end of the year $ 1,259 $ 1,041 Accrued pension liability Current $ 854 $ 1,189 Non-current 10,439 8,871 Net amount recognized $ 11,293 $ 10,060 Present value of funded defined benefit obligation $ 11,911 $ 10,418 Fair value of plan assets (1,259 ) (1,041 ) 10,652 9,377 Present value of unfunded defined benefit obligation $ 641 $ 683 Weighted average duration of defined benefit obligation (both funded and unfunded) 5.0 years 4.8 years
Actuarial Assumptions For Gratuity Plans	The assumptions used in accounting for the gratuity plans are as follows: Year ended March 31, 2019 2018 2017 Discount rate: India 6.6% to 7.0% 6.6% to 7.3% 7.05% Philippines 6.1% 3.1% 5.45% Sri Lanka 11.0% 10.0% 12.8% Rate of increase in compensation level 7.0% to 8.0% 7.0% to 10.0% 7.0% to 15.0% Expected rate of return on plan assets 7.0% 7.3% 7.05%
Sensitivity of Defined Benefit Obligation to a Change in Each Significant Actuarial Assumption	As at March 31, 2019, for each of the Company’s defined benefit plans, the sensitivity of the defined benefit obligation to a change in each significant actuarial assumption is as follows: India Philippines Sri Lanka Discount rate: Increase in discount rate by 1% (4.7 )% (0.9 )% (4.2 )% Decrease in discount rate by 1% 5.2 % 1.0 % 4.6 % Rate of increase in compensation level: Increase in salary escalation rate by 1% 4.1 % 0.5 % 4.2 % Decrease in salary escalation rate by 1% (3.9 )% (0.5 )% (3.9 )%
Maturity Analysis of Defined Benefit Payments	The maturity analysis of the Company’s defined benefit payments is as follows: Amount 2020 $ 2,113 2021 2,134 2022 2,250 2023 2,439 2024 2,524 Thereafter 11,535 $ 22,995

Provisions and accrued expens_2

Provisions and accrued expenses (Tables)	12 Months Ended
	Mar. 31, 2019
Text block [abstract]
Summary of Provisions and Accrued Expenses	Provisions and accrued expenses consist of the following: As at March 31, 2019 March 31, 2018 Accrued expenses 27,619 28,826 Total $ 27,619 $ 28,826

Contract liabilities (Tables)

Contract liabilities (Tables)	12 Months Ended
	Mar. 31, 2019
Text block [abstract]
Summary of Contract Liabilities	Contract liabilities consists of the following: As at March 31, 2019 March 31, 2018 Current: Payments in advance of services $ 2,229 $ 557 Advance billings 3,092 2,104 Others 106 247 Total $ 5,427 $ 2,908 Non-current: Payments in advance of services $ 4,950 $ 550 Advance billings 1,642 2 Others 17 19 Total $ 6,609 $ 571

Other liabilities (Tables)

Other liabilities (Tables)	12 Months Ended
	Mar. 31, 2019
Text block [abstract]
Summary of Other Liabilities	Other liabilities consist of the following: As at March 31, 2019 March 31, 2018 Current: Withholding taxes and value added tax payables $ 4,741 $ 5,117 Contingent consideration (Refer note 5(b), 5(c) and 5(d)) 3,197 8,233 Deferred rent 649 800 Other liabilities 1,707 1,589 Total $ 10,294 $ 15,739 Non-current: Deferred rent $ 7,780 $ 6,544 Contingent consideration (Refer note 5(b), 5(c) and 5(d)) — 3,155 Other liabilities 1,179 1,963 Total $ 8,959 $ 11,662

Revenue (Tables)

Revenue (Tables)	12 Months Ended
	Mar. 31, 2019
Text block [abstract]
Summary of Revenue by Service Type	Revenue by service type Year ended March 31, 2019 2018 2017 Industry-specific $ 307,214 $ 258,155 $ 170,212 Customer interaction services 183,199 193,427 168,096 Finance and accounting 175,194 162,432 124,089 Research and analytics 91,716 89,402 79,948 Auto claims 34,885 35,414 44,642 Others 16,912 19,127 15,559 Total $ 809,120 $ 757,956 $ 602,546
Summary of Revenue by Industry	Revenue by industry Year ended March 31, 2019 2018 2017 Insurance* $ 215,242 $ 194,593 $ 178,196 Diversified businesses including manufacturing, retail, CPG, media and entertainment, and telecom 142,091 137,049 105,325 Travel and leisure 140,996 142,091 128,051 Healthcare 124,109 111,593 40,814 Utilities 56,334 66,030 56,059 Shipping and logistics 49,858 33,922 25,638 Consulting and professional services 44,142 39,683 41,876 Banking and financial services 36,348 32,995 26,587 Total $ 809,120 $ 757,956 $ 602,546 * Includes revenue disclosed under the Auto Claims BPM segment in Note 28.
Summary of Revenue by Contract Type	Revenue by contract type Year ended March 31, 2019 2018 2017 Full-time-equivalent $ 522,436 $ 473,898 $ 432,919 Transaction* 137,219 141,617 106,352 Subscription 66,542 58,916 2,139 Fixed price 42,512 39,788 27,375 Others 40,411 43,735 33,761 Total $ 809,120 $ 757,956 $ 602,546 * Includes revenue disclosed under the Auto Claims BPM segment in Note 28.
Summary of Movement in Contract Assets	The movement in contract assets during the year is as follows: As at March 31, 2019 Sales Transition Upfront Total Opening balance $ — $ 3,038 $ 3,202 $ 6,240 Impact on adoption of IFRS 15 6,821 201 359 7,381 6,821 3,239 3,561 13,621 Additions during the year 3,182 11,507 6,533 21,222 Amortization/recognition during the year (1,185 ) (1,120 ) (4,844 ) (7,149 ) Impairment loss recognized during the year (508 ) — — (508 ) Translation adjustments (279 ) (215 ) (465 ) (959 ) Closing balance $ 8,031 13,411 4,785 26,227
Summary of Movement in Contract Liabilities	The movement in contract liabilities during the year is as follows: As at March 31, 2019 Payments in Advance Others Total Opening balance $ 1,107 $ 2,106 $ 266 $ 3,479 Impact on offset with trade receivables and unbilled revenue 115 4,345 793 5,253 Gross opening balance 1,222 6,451 1,059 8,732 Impact on adoption of IFRS 15 64 — — 64 1,286 6,451 1,059 8,796 Additions during the year 11,175 44,940 11,861 67,976 Revenue recognized during the year (2,918 ) (39,927 ) (12,075 ) (54,920 ) Translation adjustments (109 ) (351 ) (83 ) (543 ) Gross closing balance 9,434 11,113 762 21,309 Impact on offset with trade receivables and unbilled revenue (2,255 ) (6,379 ) (639 ) (9,273 ) Closing balance $ 7,179 $ 4,734 $ 123 $ 12,036
Summary of Estimated Revenue Expected to be Recognized in Future Related to Remaining Performance Obligations	The estimated revenue expected to be recognized in the future relating to remaining performance obligations as at March 31, 2019 is as follows: As at March 31, 2019 Less 1-2 years 2-5 More Total Transaction price allocated to remaining performance obligations $ 15,635 $ 10,182 $ 1,906 $ — $ 27,723

Expenses by nature (Tables)

Expenses by nature (Tables)	12 Months Ended
	Mar. 31, 2019
Text block [abstract]
Summary of Expenses by Nature	Expenses by nature consist of the following: Year ended March 31, 2019 2018 2017 Employee cost $ 468,124 $ 450,956 $ 343,318 Repair payments 15,166 16,970 24,102 Facilities cost 91,393 89,037 75,383 Depreciation 20,334 19,954 16,903 Legal and professional expenses 20,019 22,972 15,902 Travel expenses 22,757 23,748 18,563 Others 40,277 38,886 33,526 Total cost of revenue, selling and marketing and general and administrative expenses $ 678,070 $ 662,523 $ 527,697

Finance expense (Tables)

Finance expense (Tables)	12 Months Ended
	Mar. 31, 2019
Text block [abstract]
Summary of Finance Expense	Finance expense consists of the following: Year ended March 31, 2019 2018 2017 Interest expense $ 3,266 $ 3,215 $ 424 (Gain)/loss on interest rate swaps (422 ) 561 71 Debt issue cost 360 488 52 Total $ 3,204 $ 4,264 $ 547

Other income, net (Tables)

Other income, net (Tables)	12 Months Ended
	Mar. 31, 2019
Text block [abstract]
Summary of Other Income, Net	Other income, net consists of the following: Year ended March 31, 2019 2018 2017 Interest income $ 2,556 $ 3,693 $ 2,083 Dividend income 32 3,570 4,131 Net gain arising on financial assets designated as FVTPL 7,947 3 6 Others, net 4,059 3,964 2,469 Total $ 14,594 $ 11,230 $ 8,689

Share-based payments (Tables)

Share-based payments (Tables)	12 Months Ended
	Mar. 31, 2019
Statement [LineItems]
Summary of Share-based Compensation Expense	Share-based compensation expense during the years ended March 31, 2019, 2018 and 2017 is as follows: Year ended March 31, 2019 2018 2017 Share-based compensation expense recorded in $ $ $ Cost of revenue 4,278 3,770 2,765 Selling and marketing expenses 3,983 2,557 1,723 General and administrative expenses 22,044 24,238 18,548 Total share-based compensation expense $ 30,305 $ 30,565 $ 23,036
Movements in Number of Options Outstanding under 2006 Incentive Award Plan and Related Weighted Average Exercise Prices	Movements in the number of options outstanding under the 2006 Incentive Award Plan and their related weighted average exercise prices are as follow: Shares Weighted average exercise price Weighted average remaining contract term (in years) Aggregate intrinsic value Outstanding as at March 31, 2017 117,179 $ 27.25 0.10 $ 163 Exercised (48,227 ) 7.63 Lapsed (68,952 ) 7.87 Outstanding as at March 31, 2018 — $ — — $ — Exercised — — — — Lapsed — — — — Outstanding as at March 31, 2019 — — — — Options exercisable — $ — — $ —
RSUs dependent on non-market performance condition [member]
Statement [LineItems]
Movements in Number of Shares Outstanding under 2006 and 2016 Incentive Award Plan and Related Weighted Average Fair Values	(i) Movements in the number of RSUs dependent on non-market Shares Weighted average fair value Weighted average remaining contract term (in years) Aggregate intrinsic value Outstanding as at March 31, 2017 1,573,246 $ 22.47 7.50 $ 45,011 Granted 497,689 30.85 Exercised (961,111 ) 21.45 Forfeited (34,775 ) 29.07 Lapsed (2,216 ) 23.47 Outstanding as at March 31, 2018 1,072,833 $ 27.05 7.75 $ 48,632 Granted 383,229 47.89 Exercised (422,088 ) 28.40 Forfeited (70,723 ) 36.08 Lapsed (10,856 ) 8.22 Outstanding as at March 31, 2019 952,395 $ 34.38 7.62 $ 50,734 RSUs exercisable 410,948 $ 27.40 6.33 $ 21,891
RSUs dependent on market performance condition [member]
Statement [LineItems]
Movements in Number of Shares Outstanding under 2006 and 2016 Incentive Award Plan and Related Weighted Average Fair Values	Movements in the number of RSUs dependent on market performance condition outstanding under the 2006 Incentive Award Plan and the 2016 Incentive Award Plan and their related weighted average fair values are as follows: Shares Weighted average fair value Weighted average remaining contract term (in years) Aggregate intrinsic value Outstanding as at March 31, 2017 203,990 $ 13.21 8.10 $ 5,836 Granted — Exercised — — Forfeited — — Lapsed — — Outstanding as at March 31, 2018 203,990 $ 13.21 7.10 $ 9,247 Granted — Exercised — Forfeited — Lapsed — Outstanding as at March 31, 2019 203,990 13.21 6.10 $ 10,867 RSUs exercisable 5,000 $ 14.30 7.08 $ 266
RSUs related total shareholders return [member]
Statement [LineItems]
Movements in Number of Shares Outstanding under 2006 and 2016 Incentive Award Plan and Related Weighted Average Fair Values	Movements in the number of RSUs linked to the TSR condition outstanding under the 2016 Incentive Award Plan and their related weighted average fair values are as follows: Shares Weighted average fair value Weighted average remaining contract term (in years) Aggregate intrinsic value Outstanding as at March 31, 2017 — $ — — $ — Granted 248,655 36.52 Exercised — Forfeited — Lapsed — Outstanding as at March 31, 2018 248,655 $ 36.52 9.08 $ 11,272 Granted 166,760 57.20 — — Exercised — — Forfeited (62,040 ) 44.15 Lapsed — — Outstanding as at March 31, 2019 353,375 44.94 8.49 18,824 RSUs exercisable — $ — — $ —
PSUs [member]
Statement [LineItems]
Movements in Number of Shares Outstanding under 2006 and 2016 Incentive Award Plan and Related Weighted Average Fair Values	Movements in the number of PSUs outstanding under the 2006 Incentive Award Plan and the 2016 Incentive Award Plan and their related weighted average fair values are as follow: Shares Weighted average fair value Weighted average remaining contract term (in years) Aggregate intrinsic value Outstanding as at March 31, 2017 1,184,852 $ 21.00 7.36 $ 33,899 Granted 400,463 30.35 Exercised (506,660 ) 16.79 Forfeited (18,681 ) 29.38 Outstanding as at March 31, 2018 1,059,975 $ 26.36 7.51 $ 48,048 Granted 199,303 47.54 Exercised (297,052 ) 23.25 Forfeited (48,467 ) 30.06 Outstanding as at March 31, 2019 913,759 29.80 7.13 48,674 PSUs exercisable 272,977 $ 21.91 5.59 $ 14,541

Income taxes (Tables)

Income taxes (Tables)	12 Months Ended
	Mar. 31, 2019
Text block [abstract]
Domestic and Foreign Source Component of Profit/(Loss) Before Income Taxes	The domestic and foreign source component of profit/(loss) before income taxes is as follows: Year ended March 31, 2019 2018 2017 Domestic $ (2,742 ) $ (4,439 ) $ (5,342 ) Foreign 133,894 106,306 60,635 Profit before income taxes $ 131,152 $ 101,867 $ 55,293
Income Tax Expense	The Company’s income tax expense consists of the following: Year ended March 31, 2019 2018 2017 Current taxes Domestic taxes $ — $ — $ — Foreign taxes 27,526 24,494 25,785 27,526 24,494 25,785 Deferred taxes Domestic taxes — — — Foreign taxes (1,807 ) (9,063 ) (8,255 ) (1,807 ) (9,063 ) (8,255 ) Income tax expense $ 25,719 $ 15,431 $ 17,530
Income Taxes Recognized Directly in Equity	Income taxes recognized directly in equity are as follows: Year ended March 31, 2019 2018 2017 Current taxes: Excess tax deductions related to share-based payments (1,260 ) (685 ) (270 ) $ (1,260 ) $ (685 ) $ (270 ) Deferred taxes: Excess tax deductions related to share-based payments 46 (1,135 ) 715 $ 46 $ (1,135 ) $ 715 Total income tax recognized directly in equity $ (1,214 ) $ (1,820 ) $ 445
Income Taxes Recognized in Other Comprehensive Income	Income taxes recognized in other comprehensive income are as follows: Year ended March 31, 2019 2018 2017 Current taxes — — — Deferred taxes: Unrealized gain/(loss) on cash flow hedging derivatives 1,877 (9,409 ) 6,921 Pension liability (939 ) — — Total income tax recognized directly in other comprehensive income $ 938 $ (9,409 ) $ 6,921
Reconciliation of Estimated Income Tax to Provision for Income Taxes	The reconciliation of estimated income tax to income tax expense: Year ended March 31, 2019 2018 2017 Profit before income taxes $ 131,152 $ 101,867 $ 55,293 Income tax expense at tax rates applicable to individual entities 41,264 32,702 21,765 Effect of: Items not deductible for tax 544 221 455 Exempt income (16,024 ) (11,250 ) (7,706 ) Non tax deductible goodwill impairment — 4,335 (Gain)/loss in respect of which deferred tax (liability)/asset not recognized due to uncertainty and ineligibility to carry forward 138 324 (105 ) Recognition of unutilized tax benefits / Unrecognized losses utilized (841 ) — (1,220 ) Temporary difference that will reverse during tax holiday period 614 22 1,580 Change in tax rate and law (401 ) (5,685 ) 78 Provision for uncertain tax position — — (1,499 ) State taxes 620 317 14 Due to acquisitions and merger — (1,686 ) — One time tax on undistributed earnings — 266 — Others, net (195 ) 200 (167 ) Income tax expense $ 25,719 $ 15,431 $ 17,530
Summary of Deferred Taxes Arising from Temporary Differences and Unused Tax Losses	Deferred taxes for the year ended March 31, 2019 arising from temporary differences and unused tax losses can be summarized below: Opening Balance Transition Recognized in statement of income Recognized in equity Recognized in/ Reclassified from other comprehensive income Foreign currency translation Closing Balance Deferred tax assets: Property and equipment $ 7,291 $ — $ 321 $ — $ — $ (539 ) $ 7,073 Net operating loss carry forward 2,879 — (1,559 ) — — (33 ) 1,287 Accruals deductible on actual payment 7,424 (1,783 ) 1,214 — 939 (436 ) 7,358 Share-based compensation expense 12,770 — 1,980 (46 ) — (584 ) 14,120 Minimum alternate tax 420 — 153 — — (21 ) 552 Others 328 3 174 — — (23 ) 482 Total deferred tax assets $ 31,112 $ (1,780 ) $ 2,283 $ (46 ) $ 939 $ (1,636 ) $ 30,872 Deferred tax liabilities: Intangibles 12,662 (573 ) — — 94 12,183 Unrealized gain/(loss) on cash flow hedging and investments 1,759 — 46 — 1,877 (143 ) 3,539 Others 1,108 — 1,003 — — (27 ) 2,084 Total deferred tax liabilities $ 15,529 $ — $ 476 $ — $ 1,877 $ (76 ) $ 17,806 Net deferred tax assets/(liabilities) $ 15,583 $ (1,780 ) $ 1,807 $ (46 ) $ (938 ) $ (1,560 ) $ 13,066 Deferred taxes for the year ended March 31, 2018 arising from temporary differences and unused tax losses can be summarized below: Opening Balance Additions due to acquisition Recognized in statement of income Recognized in equity Recognized in/ Reclassified from other comprehensive income Foreign currency translation Closing balance Deferred tax assets: Property and equipment $ 5,648 $ (11 ) $ 1,623 $ — $ — $ 31 $ 7,291 Net operating loss carry forward 5,722 — (2,950 ) — — 107 2,879 Accruals deductible on actual payment 5,641 — 1,661 — — 122 7,424 Share-based compensation expense 12,264 — (702 ) 1,135 — 73 12,770 Minimum alternate tax 167 — 257 — — (4 ) 420 Others 975 — (661 ) — — 14 328 Total deferred tax assets $ 30,417 $ (11 ) $ (772 ) $ 1,135 $ $ 343 $ 31,112 Deferred tax liabilities: Intangibles 21,123 6 (8,555 ) — — 88 12,662 Unrealized gain/(loss) on cash flow hedging and investments 12,294 — (1,280 ) — (9,409 ) 154 1,759 Others 1,113 — — (5 ) 1,108 Total deferred tax liabilities $ 34,530 $ 6 $ (9,835 ) $ — $ (9,409 ) $ 237 $ 15,529 Net deferred tax assets/(liabilities) $ (4,113 ) $ (17 ) $ 9,063 $ 1,135 $ 9,409 $ 106 $ 15,583 Deferred taxes for the year ended March 31, 2017 arising from temporary differences and unused tax losses can be summarized below: Opening balance Additions due to acquisition during the year Recognized in statement of income Recognized in equity Recognized in/ Reclassified from other comprehensive income Foreign currency translation Closing balance Deferred tax assets: Property and equipment $ 5,512 $ (873 ) $ 932 $ — $ — $ 77 $ 5,648 Net operating loss carry forward 3,684 — 2,026 — — 12 5,722 Accruals deductible on actual payment 5,352 70 (1 ) — — 220 5,641 Share-based compensation expense 11,008 — 1,781 (715 ) — 190 12,264 Minimum alternate tax 68 — 96 — — 3 167 Others 362 — 679 — — (66 ) 975 Total deferred tax assets $ 25,986 $ (803 ) $ 5,513 $ (715 ) $ $ 436 $ 30,417 Deferred tax liabilities: Intangibles (712 ) 24,577 (2,769 ) — — 27 21,123 Unrealized gain/(loss) on cash flow hedging and investments 4,857 — 27 — 6,921 489 12,294 Others 1,108 — — — 5 1,113 Total deferred tax liabilities $ 5,253 $ 24,577 $ (2,742 ) $ — $ 6,921 $ 521 $ 34,530 Net deferred tax assets/(liabilities) $ 20,733 $ (25,380 ) $ 8,255 $ (715 ) $ (6,921 ) $ (85 ) $ (4,113 )
Deferred Tax Presented in Consolidated Statement of Financial Position	Deferred tax presented in the consolidated statement of financial position is as follows: As at March 31, 2019 March 31, 2018 Deferred tax assets 23,772 27,395 Deferred tax liabilities (10,706 ) (11,812 ) Net deferred tax assets $ 13,066 $ 15,583

Earnings per share (Tables)

Earnings per share (Tables)	12 Months Ended
	Mar. 31, 2019
Text block [abstract]
Computation of Basic and Diluted Earnings Per Share	The following table sets forth the computation of basic and diluted earnings per share: Year ended March 31, 2019 2018 2017 Numerator: Profit $ 105,433 $ 86,436 $ 37,763 Denominator: Basic weighted average ordinary shares outstanding 50,139,389 50,388,440 50,582,852 Dilutive impact of equivalent stock options and RSUs 2,138,724 2,527,160 2,357,456 Diluted weighted average ordinary shares outstanding 52,278,113 52,915,600 52,940,308

Related party (Tables)

Related party (Tables)	12 Months Ended
	Mar. 31, 2019
Text block [abstract]
List of the Company's Subsidiaries	The following is a list of the Company’s subsidiaries as at March 31, 2019: Direct subsidiaries Step subsidiaries Place of incorporation WNS Global Services Netherlands Cooperatief U.A. The Netherlands WNS Global Services Philippines Inc. Philippines WNS Global Services (Romania) S.R.L. Romania WNS North America Inc. Delaware, USA WNS Business Consulting Services Private Limited India WNS Global Services Inc. Delaware, USA WNS BPO Services Costa Rica, S.R.L Costa Rica Denali Sourcing Services Inc. (1) Delaware, USA WNS Assistance Limited (previously WNS Workflow Technologies Limited) United Kingdom WNS Assistance (Legal) Limited (2) United Kingdom Accidents Happen Assistance Limited United Kingdom WNS Legal Assistance LLP (3) United Kingdom WNS (Mauritius) Limited Mauritius WNS Capital Investment Limited Mauritius - WNS Customer Solutions (Singapore) Private Limited Singapore - WNS Global Services (Australia) Pty Ltd Australia - WNS New Zealand Limited (4) New Zealand - Business Applications Associates Beijing Ltd China WNS Global Services Private Limited (5) India - WNS Global Services (UK) Limited (6) United Kingdom - WNS Global Services SA (Pty) Limited South Africa - WNS B-BBEE (7) South Africa - Ucademy (Pty) Limited (8) South Africa - WNS SA Domestic (Pty) Limited (9) South Africa - MTS HealthHelp Inc. (10) Delaware, USA - HealthHelp Holdings LLC (10) Delaware, USA - HealthHelp LLC (10) Delaware, USA - WNS-HealthHelp (11) Philippines - Value Edge Inc. (12) Delaware, USA - Value Edge AG. (12) Switzerland - Value Edge GmbH (12) Germany WNS Global Services (Private) Limited Sri Lanka WNS Global Services (Dalian) Co. Ltd. China WNS Global Services (UK) International Limited (13) United Kingdom - WNS Global Services North Americas Inc. (14) Delaware, USA Notes: (1) On January 20, 2017, the Company acquired all outstanding equity shares of Denali Sourcing Services Inc. (2) WNS Assistance (Legal) Limited, a wholly-owned subsidiary of WNS Assistance Limited, was incorporated on April 20, 2016. (3) WNS Legal Assistance LLP is a limited liability partnership, organized under the laws of England and Wales in November 2014. WNS Legal Assistance LLP provides legal services in relation to personal injury claims within the Auto Claims BPM (as defined in Note 27) segment in the UK. During the year ended March 31, 2018, the Company acquired 20% of the equity capital of WNS Legal Assistance LLP from Prettys Solicitors (the non-controlling (4) WNS New Zealand Limited, a wholly-owned subsidiary of WNS Global Services (Australia) Pty Ltd, was incorporated on June 13, 2017. (5) WNS Global Services Private Limited is held jointly by WNS (Mauritius) Limited and WNS Customer Solutions (Singapore) Private Limited. The percentage of holding of WNS (Mauritius) Limited is 80% and of WNS Customer Solutions (Singapore) Private Limited is 20%. (6) WNS Global Services (UK) Limited is jointly held by WNS Global Services Private Limited and WNS (Holdings) Limited. As at March 31, 2019, the percentage of holding of WNS Global Services Private Limited is 71.7% and of WNS (Holdings) Limited is 28.3%. (7) The WNS B-BBEE (8) Ucademy (Pty) Limited has been incorporated as a subsidiary of WNS Global Services SA (Pty) Limited with effect from June 20, 2016 (9) WNS SA Domestic (Pty) Limited, a wholly-owned subsidiary of WNS Global Services SA (Pty) Limited, was incorporated on December 19, 2018. (10) On March 15, 2017, the Company acquired all ownership interests of MTS HealthHelp Inc. and its subsidiaries, which existed on that date. HealthHelp Holdings LLC is 63.7% owned by MTS HealthHelp Inc. and 36.3% owned by WNS North America Inc. (11 ) WNS-HealthHelp (12) On June 14, 2016, the Company acquired all outstanding equity shares of Value Edge Research Services Private Limited. As part of the acquisition, the Company also acquired the three subsidiaries of Value Edge Research Services Private Limited, which existed on that date. Value Edge Research Services Private Limited was merged with and into WNS Global Services Private Limited pursuant to a Scheme of Amalgamation approved by the National Company Law Tribunal on July 27, 2017. (13) WNS Global Services (UK) International Limited, a wholly-owned subsidiary of WNS (Mauritius) Limited, was incorporated on September 17, 2018. (14) WNS Global Services North Americas Inc, a wholly-owned subsidiary of WNS Global Services (UK) International Limited, was incorporated on October 4, 2018.
Key Management Personnel Compensation	Year ended March 31, Nature of transaction with related parties 2019 2018 2017 Key management personnel* Remuneration and short-term benefits 6,464 6,614 4,592 Defined contribution plan 97 94 89 Other benefits 16 17 15 Share-based compensation expense 14,957 17,677 13,347 * Defined benefit plan related costs are not disclosed as these are determined for the Company as a whole.

Operating segments (Tables)

Operating segments (Tables)	12 Months Ended
	Mar. 31, 2019
Text block [abstract]
Segment Results for Operating Segments	The segment results for the year ended March 31, 2019 are as follows: Year ended March 31, 2019 WNS Global BPM WNS Auto Claims BPM Inter segments* Total Revenue from external customers $ 774,235 $ 34,885 $ — $ 809,120 Segment revenue $ 774,309 $ 34,885 $ (74 ) $ 809,120 Payments to repair centers — 15,166 — 15,166 Revenue less repair payments (non-GAAP) 774,309 19,719 (74 ) 793,954 Depreciation 20,130 204 — 20,334 Other costs 588,289 19,555 (74 ) 607,770 Segment operating profit/(loss) 165,890 (40 ) — 165,850 Other income, net (12,572 ) (2,022 ) — (14,594 ) Finance expense 3,204 — — 3,204 Segment profit before income taxes 175,258 1,982 — 177,240 Income tax expense 25,503 216 — 25,719 Segment profit 149,755 1,766 — 151,521 Amortization of intangible assets 15,783 Share-based compensation expense 30,305 Profit after tax $ 105,433 Addition to non-current $ 29,583 $ 2,224 $ — $ 31,807 Total assets, net of elimination 667,261 118,369 — 785,630 Total liabilities, net of elimination $ 156,298 $ 76,913 $ — $ 233,211 * Transactions between inter segments represent business process management services rendered by WNS Global BPM to WNS Auto Claims BPM. The segment results for the year ended March 31, 2018 are as follows: Year ended March 31, 2018 WNS Global BPM WNS Auto Claims BPM Inter segments* Total Revenue from external customers $ 722,542 $ 35,414 $ — $ 757,956 Segment revenue $ 722,600 $ 35,414 $ (58 ) $ 757,956 Payments to repair centers — 16,970 — 16,970 Revenue less repair payments (non-GAAP) 722,600 18,444 (58 ) 740,986 Depreciation 19,682 272 — 19,954 Other costs 561,870 18,249 (58 ) 580,061 Segment operating profit/(loss) 141,048 (77 ) — 140,971 Other income, net (9,757 ) (1,473 ) — (11,230 ) Finance expense 4,065 199 — 4,264 Segment profit before income taxes 146,740 1,197 — 147,937 Income tax expense 15,319 112 — 15,431 Segment profit 131,421 1,085 — 132,506 Amortization of intangible assets 15,505 Share-based compensation expense 30,565 Profit after tax $ 86,436 Addition to non-current $ 32,337 $ 201 $ — $ 32,538 Total assets, net of elimination 633,186 126,377 — 759,563 Total liabilities, net of elimination $ 181,627 $ 82,980 $ — $ 264,607 * Transactions between inter segments represent business process management services rendered by WNS Global BPM to WNS Auto Claims BPM. The segment results for the year ended March 31, 2017 are as follows: Year ended March 31, 2017 WNS Global BPM WNS Auto Claims BPM Inter segments* Total Revenue from external customers $ 557,904 $ 44,642 $ — $ 602,546 Segment revenue $ 557,983 $ 44,642 $ (79 ) $ 602,546 Payments to repair centers 24,102 — 24,102 Revenue less repair payments (non-GAAP) 557,983 20,540 (79 ) 578,444 Depreciation 16,598 305 — 16,903 Other costs 429,074 20,147 (79 ) 449,142 Impairment of goodwill (Refer Note 10) — 21,673 — 21,673 Segment operating profit/(loss) 112,311 (21,585 ) — 90,726 Other income, net (7,785 ) (904 ) — (8,689 ) Finance expense 547 — 547 Segment profit/(loss) before income taxes 119,549 (20,681 ) — 98,868 Income tax expense 17,441 89 — 17,530 Segment profit/(loss) 102,108 (20,770 ) — 81,338 Amortization of intangible assets 20,539 Share-based compensation expense 23,036 Profit after tax $ 37,763 Addition to non-current $ 111,280 $ 453 $ — $ 111,733 Total assets, net of elimination 590,974 113,149 — 704,123 Total liabilities, net of elimination $ 214,155 $ 74,902 $ — $ 289,057 * Transactions between inter segments represent business process management services rendered by WNS Global BPM to WNS Auto Claims BPM.
External Revenue and Non-current Assets (Excluding Goodwill and Intangible Assets) by Geographic Area	Revenues from the geographic segments based on domicile of the customer. The Company’s external revenue by geographic area is as follows: Year ended March 31, 2019 2018 2017 Jersey, Channel Islands $ — $ — $ — US 335,880 308,436 196,193 UK 253,962 258,863 248,588 Australia 77,187 66,626 49,053 Europe (excluding UK) 56,383 47,169 37,494 South Africa 38,866 42,841 42,717 Rest of the world 46,842 34,021 28,501 Total $ 809,120 $ 757,956 $ 602,546 The Company’s non-current As at March 31, 2019 2018 Jersey, Channel Islands $ — $ — India 26,708 26,167 Philippines 18,797 14,050 South Africa 6,374 10,529 North America 3,777 5,112 UK 2,144 756 Rest of the world 3,198 3,992 Total $ 60,998 $ 60,606

Commitment and contingencies (T

Commitment and contingencies (Tables)	12 Months Ended
	Mar. 31, 2019
Text block [abstract]
Future Minimum Lease Payments under Non-cancelable Operating Leases	The details of future minimum lease payments under non-cancelable Operating lease Less than 1 year $ 30,505 1-3 54,534 3-5 41,951 More than 5 years 34,929 Total minimum lease payments $ 161,919

Additional capital disclosures

Additional capital disclosures (Tables)	12 Months Ended
	Mar. 31, 2019
Text block [abstract]
Summary of Capital Structure	The capital structure as at March 31, 2019 and 2018 was as follows: As at March 31, 2019 2018 % Change Total equity attributable to the equity shareholders of the Company $ 552,419 $ 494,956 19 % As percentage of total capital 90 % 85 % Long term debt (1) 61,800 89,900 (24 )% Total debt $ 61,800 $ 89,900 (24 )% As percentage of total capital 10 % 15 % Total capital (debt and equity) $ 614,219 $ 584,856 10 % Note: (1) Before netting off debt issuance cost of $409 and $769 as at March 31, 2019 and March 31, 2018, respectively.

Summary of Significant Accoun_4

Summary of Significant Accounting Policies - Estimated Useful Lives of Property and Equipment (Detail)	12 Months Ended
	Mar. 31, 2019
Buildings [member]
Disclosure of detailed information about property, plant and equipment [line items]
Estimated useful lives of property and equipment	20 years
Computers and software [member] | Bottom of range [member]
Disclosure of detailed information about property, plant and equipment [line items]
Estimated useful lives of property and equipment	3 years
Computers and software [member] | Top of range [member]
Disclosure of detailed information about property, plant and equipment [line items]
Estimated useful lives of property and equipment	4 years
Furniture, fixtures and office equipment [member] | Bottom of range [member]
Disclosure of detailed information about property, plant and equipment [line items]
Estimated useful lives of property and equipment	2 years
Furniture, fixtures and office equipment [member] | Top of range [member]
Disclosure of detailed information about property, plant and equipment [line items]
Estimated useful lives of property and equipment	5 years
Vehicles [member]
Disclosure of detailed information about property, plant and equipment [line items]
Estimated useful lives of property and equipment	3 years
Leasehold improvements [member]
Disclosure of detailed information about property, plant and equipment [line items]
Estimated useful lives of property and equipment	Lesser of estimated useful life or lease term

Summary of Significant Accoun_5

Summary of Significant Accounting Policies - Estimated Useful Life of Intangible Assets (Detail)	12 Months Ended
	Mar. 31, 2019
Customer contracts [member]
Disclosure of detailed information about intangible assets [line items]
Weighted average amortization period of definite lived intangible assets	47 months
Customer relationships [member]
Disclosure of detailed information about intangible assets [line items]
Weighted average amortization period of definite lived intangible assets	217 months
Covenant not-to-compete [member]
Disclosure of detailed information about intangible assets [line items]
Weighted average amortization period of definite lived intangible assets	48 months
Trade names [member]
Disclosure of detailed information about intangible assets [line items]
Weighted average amortization period of definite lived intangible assets	34 months
Technology [member]
Disclosure of detailed information about intangible assets [line items]
Weighted average amortization period of definite lived intangible assets	94 months
Intellectual property and other rights [member]
Disclosure of detailed information about intangible assets [line items]
Weighted average amortization period of definite lived intangible assets	24 months
Software [member]
Disclosure of detailed information about intangible assets [line items]
Weighted average amortization period of definite lived intangible assets	53 months
Service mark [member]
Disclosure of detailed information about intangible assets [line items]
Weighted average amortization period of definite lived intangible assets	Indefinite useful life

Summary of Significant Accoun_6

Summary of Significant Accounting Policies - Defined Benefit Plan - Additional Information (Detail) $ in Thousands	12 Months Ended
	Mar. 31, 2019USD ($)
Disclosure of defined benefit plans [abstract]
Approximate maximum amount per employee available for lump-sum payment to eligible employees in India	$ 29

Summary of Significant Accoun_7

Summary of Significant Accounting Policies - Revenue Recognition - Additional Information (Detail)	12 Months Ended
	Mar. 31, 2019
Bottom of range [member]
Disclosure of revenue [line items]
Usual payment terms	30 days
Top of range [member]
Disclosure of revenue [line items]
Usual payment terms	60 days

New Accounting Pronouncements_2

New Accounting Pronouncements Not Yet Adopted by the Company - Additional Information (Detail) $ in Thousands	Apr. 01, 2019USD ($)
Disclosure of expected impact of initial application of new standards or interpretations [abstract]
ROU assets	$ 176,000
Lease liabilities	$ 191,000

Impact on Adoption of New IFR_2

Impact on Adoption of New IFRS - Adoption of IFRS 9 - Additional Information (Detail) - USD ($) $ in Thousands	Mar. 31, 2019	Apr. 01, 2018	Mar. 31, 2018
Increase decrease due to application of new IFRS [line items]
Increase in retained earnings	$ 478,145	$ 372,712	$ 364,424
Increase in the losses in other components of equity	(146,894)	(118,295)	(115,534)
Increase trade receivables	73,872	71,462	71,388
Decrease in other non-current assets	$ 44,239	48,165	$ 42,388
Transition adjustments on adoption of IFRS 9 [member]
Increase decrease due to application of new IFRS [line items]
Increase in retained earnings		2,777
Increase in the losses in other components of equity		(2,761)
Increase trade receivables		74
Decrease in other non-current assets		$ (84)

Impact on Adoption of New IFR_3

Impact on Adoption of New IFRS - Summary of Cumulative Effect of Changes Made to Consolidated Statement of Financial Position for Adoption of IFRS 15 and IFRS 9 (Detail) - USD ($) $ in Thousands	Mar. 31, 2019	Apr. 01, 2018	Mar. 31, 2018	Mar. 31, 2017	Mar. 31, 2016
Current assets:
Cash and cash equivalents	$ 85,444	$ 99,829	$ 99,829	$ 69,803	$ 41,854
Investments	67,913	120,960	120,960
Trade receivables, net	73,872	71,462	71,388
Unbilled revenue	66,752	61,721	61,721
Funds held for clients	7,063	10,066	10,066
Derivative assets	13,394	11,738	11,738
Prepayments and other current assets	16,783	26,367	24,847
Total current assets	335,411	402,143	400,549
Non-current assets:
Goodwill	130,811	135,186	135,186
Intangible assets	80,188	89,652	89,652
Property and equipment	60,998	60,606	60,606
Derivative assets	5,687	3,245	3,245
Deferred tax assets	23,772	25,619	27,395
Investments	82,487	542	542
Other non-currentassets	44,239	48,165	42,388
Total non-current assets	450,219	363,015	359,014
TOTAL ASSETS	785,630	765,158	759,563	704,123
Current liabilities:
Trade payables	17,831	19,703	19,703
Provisions and accrued expenses	27,619	28,826	28,826
Derivative liabilities	2,096	6,466	6,466
Pension and other employee obligations	68,121	64,617	64,617
Current portion of long- term debt	27,969	27,740	27,740
Contract liabilities	5,427	2,935	2,908
Current taxes payable	2,603	1,262	1,262
Other liabilities	10,294	15,739	15,739
Total current liabilities	161,960	167,288	167,261
Non-currentliabilities:
Derivative liabilities	307	2,289	2,289
Pension and other employee obligations	11,248	9,621	9,621
Long- term debt	33,422	61,391	61,391
Contract liabilities	6,609	608	571
Other non-currentliabilities	8,959	11,662	11,662
Deferred tax liabilities	10,706	11,816	11,812
Total non-currentliabilities	71,251	97,387	97,346
TOTAL LIABILITIES	233,211	264,675	264,607	289,057
Shareholders' equity:
Share capital	8,056	8,533	8,533
Share premium	269,529	371,764	371,764
Retained earnings	478,145	372,712	364,424
Other components of equity	(146,894)	(118,295)	(115,534)
Less: shares, held in treasury, at cost	(56,417)	(134,231)	(134,231)
Total shareholders' equity	552,419	500,483	494,956	$ 415,066	$ 408,189
TOTAL LIABILITIES AND EQUITY	$ 785,630	$ 765,158	759,563
Transition adjustments on adoption of IFRS 15 [member]
Current assets:
Prepayments and other current assets			1,520
Total current assets			1,520
Non-current assets:
Deferred tax assets			(1,803)
Other non-currentassets			5,861
Total non-current assets			4,058
TOTAL ASSETS			5,578
Current liabilities:
Contract liabilities			27
Total current liabilities			27
Non-currentliabilities:
Contract liabilities			37
Deferred tax liabilities			3
Total non-currentliabilities			40
TOTAL LIABILITIES			67
Shareholders' equity:
Retained earnings			5,511
Total shareholders' equity			5,511
TOTAL LIABILITIES AND EQUITY			5,578
Transition adjustments on adoption of IFRS9 [member]
Current assets:
Trade receivables, net			74
Total current assets			74
Non-current assets:
Deferred tax assets			27
Other non-currentassets			(84)
Total non-current assets			(57)
TOTAL ASSETS			17
Non-currentliabilities:
Deferred tax liabilities			1
Total non-currentliabilities			1
TOTAL LIABILITIES			1
Shareholders' equity:
Retained earnings			2,777
Other components of equity			(2,761)
Total shareholders' equity			16
TOTAL LIABILITIES AND EQUITY			$ 17

Impact on Adoption of New IFR_4

Impact on Adoption of New IFRS - Summary of Classification and Measurement of Financial Instruments on Adoption of IFRS 9 (Detail) - USD ($) $ in Thousands	Mar. 31, 2019	Apr. 01, 2018	Mar. 31, 2018	Mar. 31, 2017	Mar. 31, 2016
Disclosure of financial assets at date of initial application of IFRS 9 [line items]
Total carrying value	$ 415,838		$ 394,142
Cash and cash equivalents	85,444	$ 99,829	99,829	$ 69,803	$ 41,854
Investment in fixed deposits	15,907		21,548
Investments in marketable securities and mutual funds	134,493		99,954
Trade receivables	73,872	71,462	71,388
Unbilled revenue	65,295		61,721
Funds held for clients	7,063	10,066	10,066
Prepayments and other assets	5,375		4,410
Other non-current assets	9,308		10,243
Derivative assets	19,081		14,983
IFRS9 [member]
Disclosure of financial assets at date of initial application of IFRS 9 [line items]
Total carrying value		394,142
IAS 39 [member]
Disclosure of financial assets at date of initial application of IFRS 9 [line items]
Total carrying value		394,142
Financial assets at amortized cost [member] | IFRS9 [member]
Disclosure of financial assets at date of initial application of IFRS 9 [line items]
Cash and cash equivalents		99,829
Investment in fixed deposits		21,548
Trade receivables		71,388
Unbilled revenue		61,721
Funds held for clients		10,066
Prepayments and other assets		4,410
Other non-current assets		10,243
Fair value through profit or loss [member]
Disclosure of financial assets at date of initial application of IFRS 9 [line items]
Total carrying value	136,570		102,166
Investments in marketable securities and mutual funds	134,493		99,954
Derivative assets	2,077		2,212
Fair value through profit or loss [member] | IFRS9 [member]
Disclosure of financial assets at date of initial application of IFRS 9 [line items]
Investments in marketable securities and mutual funds		99,954
Derivative assets		2,212
Fair value through profit or loss [member] | IAS 39 [member]
Disclosure of financial assets at date of initial application of IFRS 9 [line items]
Derivative assets		2,212
Financial assets at FVOCI [member]
Disclosure of financial assets at date of initial application of IFRS 9 [line items]
Total carrying value	17,004		12,771
Derivative assets	$ 17,004		$ 12,771
Financial assets at FVOCI [member] | IFRS9 [member]
Disclosure of financial assets at date of initial application of IFRS 9 [line items]
Derivative assets		12,771
Loans and receivables [member] | IAS 39 [member]
Disclosure of financial assets at date of initial application of IFRS 9 [line items]
Cash and cash equivalents		99,829
Investment in fixed deposits		21,548
Trade receivables		71,388
Unbilled revenue		61,721
Funds held for clients		10,066
Prepayments and other assets		4,410
Other non-current assets		10,243
Available for sale [member] | IAS 39 [member]
Disclosure of financial assets at date of initial application of IFRS 9 [line items]
Investments in marketable securities and mutual funds		99,954
Derivative designated as cash flow hedges (carried at fair value) [member] | IAS 39 [member]
Disclosure of financial assets at date of initial application of IFRS 9 [line items]
Derivative assets		12,771
Financial assets at fair value, class [member] | IFRS9 [member]
Disclosure of financial assets at date of initial application of IFRS 9 [line items]
Total carrying value		394,142
Financial assets at fair value, class [member] | IAS 39 [member]
Disclosure of financial assets at date of initial application of IFRS 9 [line items]
Total carrying value		394,142
Financial assets at fair value, class [member] | Financial assets at amortized cost [member] | IFRS9 [member]
Disclosure of financial assets at date of initial application of IFRS 9 [line items]
Cash and cash equivalents		99,829
Investment in fixed deposits		21,548
Trade receivables		71,388
Unbilled revenue		61,721
Funds held for clients		10,066
Prepayments and other assets		4,410
Other non-current assets		10,243
Financial assets at fair value, class [member] | Fair value through profit or loss [member] | IFRS9 [member]
Disclosure of financial assets at date of initial application of IFRS 9 [line items]
Investments in marketable securities and mutual funds		99,954
Derivative assets		2,212
Financial assets at fair value, class [member] | Fair value through profit or loss [member] | IAS 39 [member]
Disclosure of financial assets at date of initial application of IFRS 9 [line items]
Derivative assets		2,212
Financial assets at fair value, class [member] | Financial assets at FVOCI [member] | IFRS9 [member]
Disclosure of financial assets at date of initial application of IFRS 9 [line items]
Derivative assets		12,771
Financial assets at fair value, class [member] | Loans and receivables [member] | IAS 39 [member]
Disclosure of financial assets at date of initial application of IFRS 9 [line items]
Cash and cash equivalents		99,829
Investment in fixed deposits		21,548
Trade receivables		71,388
Unbilled revenue		61,721
Funds held for clients		10,066
Prepayments and other assets		4,410
Other non-current assets		10,243
Financial assets at fair value, class [member] | Available for sale [member] | IAS 39 [member]
Disclosure of financial assets at date of initial application of IFRS 9 [line items]
Investments in marketable securities and mutual funds		99,954
Financial assets at fair value, class [member] | Derivative designated as cash flow hedges (carried at fair value) [member] | IAS 39 [member]
Disclosure of financial assets at date of initial application of IFRS 9 [line items]
Derivative assets		$ 12,771

Impact on Adoption of New IFR_5

Impact on Adoption of New IFRS - Impact of Adoption of IFRS 15 and IFRS 9 on Consolidated Statement of Financial Position (Detail) - USD ($) $ in Thousands	Mar. 31, 2019	Apr. 01, 2018	Mar. 31, 2018	Mar. 31, 2017	Mar. 31, 2016
Current assets:
Cash and cash equivalents	$ 85,444	$ 99,829	$ 99,829	$ 69,803	$ 41,854
Investments	67,913	120,960	120,960
Trade receivables, net	73,872	71,462	71,388
Unbilled revenue	66,752	61,721	61,721
Funds held for clients	7,063	10,066	10,066
Derivative assets	13,394	11,738	11,738
Contract assets	4,190
Prepayment and other current assets	16,783	26,367	24,847
Total current assets	335,411	402,143	400,549
Non-current assets:
Goodwill	130,811	135,186	135,186
Intangible assets	80,188	89,652	89,652
Property and equipment	60,998	60,606	60,606
Derivative assets	5,687	3,245	3,245
Deferred tax assets	23,772	25,619	27,395
Investments	82,487	542	542
Contract assets	22,037
Other non-currentassets	44,239	48,165	42,388
Total non-currentassets	450,219	363,015	359,014
TOTAL ASSETS	785,630	765,158	759,563	704,123
Current liabilities:
Trade payables	17,831	19,703	19,703
Provisions and accrued expenses	27,619	28,826	28,826
Derivative liabilities	2,096	6,466	6,466
Pension and other employee obligations	68,121	64,617	64,617
Current portion of long-term debt	27,969	27,740	27,740
Contract liabilities	5,427	2,935	2,908
Current taxes payable	2,603	1,262	1,262
Other liabilities	10,294	15,739	15,739
Total current liabilities	161,960	167,288	167,261
Non-currentliabilities:
Derivative liabilities	307	2,289	2,289
Pension and other employee obligations	11,248	9,621	9,621
Long- term debt	33,422	61,391	61,391
Contract liabilities	6,609	608	571
Other non-currentliabilities	8,959	11,662	11,662
Deferred tax liabilities	10,706	11,816	11,812
Total non-current liabilities	71,251	97,387	97,346
TOTAL LIABILITIES	233,211	264,675	264,607	289,057
Shareholders' equity:
Share capital	8,056	8,533	8,533
Share premium	269,529	371,764	371,764
Retained earnings	478,145	372,712	364,424
Other components of equity	(146,894)	(118,295)	(115,534)
Less: shares, held in treasury, at cost	(56,417)	(134,231)	(134,231)
Total shareholders' equity	552,419	500,483	494,956	$ 415,066	$ 408,189
TOTAL LIABILITIES AND EQUITY	785,630	$ 765,158	759,563
Adoption Of IFRS 9 And 15 [member]
Current assets:
Cash and cash equivalents	85,444		99,829
Investments	67,913
Trade receivables, net	73,872
Unbilled revenue	66,752
Funds held for clients	7,063
Derivative assets	13,394
Contract assets	4,190
Prepayment and other current assets	16,783
Total current assets	335,411
Non-current assets:
Goodwill	130,811
Intangible assets	80,188
Property and equipment	60,998
Derivative assets	5,687
Deferred tax assets	23,772
Investments	82,487
Contract assets	22,037
Other non-currentassets	44,239
Total non-currentassets	450,219
TOTAL ASSETS	785,630
Current liabilities:
Trade payables	17,831
Provisions and accrued expenses	27,619
Derivative liabilities	2,096
Pension and other employee obligations	68,121
Current portion of long-term debt	27,969
Contract liabilities	5,427
Current taxes payable	2,603
Other liabilities	10,294
Total current liabilities	161,960
Non-currentliabilities:
Derivative liabilities	307
Pension and other employee obligations	11,248
Long- term debt	33,422
Contract liabilities	6,609
Other non-currentliabilities	8,959
Deferred tax liabilities	10,706
Total non-current liabilities	71,251
TOTAL LIABILITIES	233,211
Shareholders' equity:
Share capital	8,056
Share premium	269,529
Retained earnings	478,145
Other components of equity	(146,894)
Less: shares, held in treasury, at cost	(56,417)
Total shareholders' equity	552,419
TOTAL LIABILITIES AND EQUITY	785,630
Adjustments on adoption of IFRS 15 [member]
Current assets:
Contract assets	(1,820)
Total current assets	(1,820)
Non-current assets:
Deferred tax assets	1,219
Contract assets	(6,967)
Total non-currentassets	(5,748)
TOTAL ASSETS	(7,568)
Current liabilities:
Contract liabilities	(9)
Total current liabilities	(9)
Non-currentliabilities:
Deferred tax liabilities	(3)
Total non-current liabilities	(3)
TOTAL LIABILITIES	(12)
Shareholders' equity:
Retained earnings	(7,864)
Other components of equity	308
Total shareholders' equity	(7,556)
TOTAL LIABILITIES AND EQUITY	(7,568)
Adjustments on adoption of IFRS9 [member]
Current assets:
Trade receivables, net	115
Total current assets	115
Non-current assets:
Deferred tax assets	(4)
Other non-currentassets	112
Total non-currentassets	108
TOTAL ASSETS	223
Non-currentliabilities:
Deferred tax liabilities	(1)
Total non-current liabilities	(1)
TOTAL LIABILITIES	(1)
Shareholders' equity:
Retained earnings	(366)
Other components of equity	590
Total shareholders' equity	224
TOTAL LIABILITIES AND EQUITY	223
Amounts (Balance) without adoption of IFRS 15 and IFRS9 [member]
Current assets:
Cash and cash equivalents	85,444		$ 99,829
Investments	67,913
Trade receivables, net	73,987
Unbilled revenue	66,752
Funds held for clients	7,063
Derivative assets	13,394
Contract assets	2,370
Prepayment and other current assets	16,783
Total current assets	333,706
Non-current assets:
Goodwill	130,811
Intangible assets	80,188
Property and equipment	60,998
Derivative assets	5,687
Deferred tax assets	24,987
Investments	82,487
Contract assets	15,070
Other non-currentassets	44,351
Total non-currentassets	444,579
TOTAL ASSETS	778,285
Current liabilities:
Trade payables	17,831
Provisions and accrued expenses	27,619
Derivative liabilities	2,096
Pension and other employee obligations	68,121
Current portion of long-term debt	27,969
Contract liabilities	5,418
Current taxes payable	2,603
Other liabilities	10,294
Total current liabilities	161,951
Non-currentliabilities:
Derivative liabilities	307
Pension and other employee obligations	11,248
Long- term debt	33,422
Contract liabilities	6,609
Other non-currentliabilities	8,959
Deferred tax liabilities	10,702
Total non-current liabilities	71,247
TOTAL LIABILITIES	233,198
Shareholders' equity:
Share capital	8,056
Share premium	269,529
Retained earnings	469,915
Other components of equity	(145,996)
Less: shares, held in treasury, at cost	(56,417)
Total shareholders' equity	545,087
TOTAL LIABILITIES AND EQUITY	$ 778,285

Impact on Adoption of New IFR_6

Impact on Adoption of New IFRS - Impact of Adoption of IFRS 15 and IFRS 9 on Consolidated Statement of Income (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2019	Mar. 31, 2018	Mar. 31, 2017
Condensed income statements, captions [line items]
Revenue	$ 809,120	$ 757,956	$ 602,546
Cost of revenue	518,236	503,130	403,324
Gross profit	290,884	254,826	199,222
Operating expenses:
Selling and marketing expenses	44,573	41,767	32,631
General and administrative expenses	115,261	117,626	91,742
Foreign exchange gain, net	(4,495)	(14,973)	(14,514)
Amortization of intangible assets	15,783	15,505	20,539
Operating profit	119,762	94,901	47,151
Other income, net	14,594	11,230	8,689
Finance expense	3,204	4,264	547
Profit before income taxes	131,152	101,867	55,293
Income tax expense	25,719	15,431	17,530
Profit after tax	105,433	$ 86,436	$ 37,763
Adoption Of IFRS 9 And 15 [member]
Condensed income statements, captions [line items]
Revenue	809,120
Cost of revenue	518,236
Gross profit	290,884
Operating expenses:
Selling and marketing expenses	44,573
General and administrative expenses	115,261
Foreign exchange gain, net	(4,495)
Amortization of intangible assets	15,783
Operating profit	119,762
Other income, net	(14,594)
Finance expense	3,204
Profit before income taxes	131,152
Income tax expense	25,719
Profit after tax	105,433
Adjustments on adoption of IFRS 15 [member]
Condensed income statements, captions [line items]
Cost of revenue	281
Gross profit	(281)
Operating expenses:
Selling and marketing expenses	1,489
Operating profit	(1,770)
Profit before income taxes	(1,770)
Income tax expense	583
Profit after tax	(2,353)
Adjustments on adoption of IFRS9 [member]
Condensed income statements, captions [line items]
Revenue	642
Gross profit	642
Operating expenses:
General and administrative expenses	(220)
Foreign exchange gain, net	(2,198)
Operating profit	3,060
Profit before income taxes	3,060
Income tax expense	649
Profit after tax	2,411
Amounts (Balance) without adoption of IFRS 15 and IFRS9 [member]
Condensed income statements, captions [line items]
Revenue	809,762
Cost of revenue	518,517
Gross profit	291,245
Operating expenses:
Selling and marketing expenses	46,062
General and administrative expenses	115,041
Foreign exchange gain, net	(6,693)
Amortization of intangible assets	15,783
Operating profit	121,052
Other income, net	(14,594)
Finance expense	3,204
Profit before income taxes	132,442
Income tax expense	26,951
Profit after tax	$ 105,491

Impact on Adoption of New IFR_7

Impact on Adoption of New IFRS - Impact of Adoption of IFRS 15 and IFRS 9 on Consolidated Cashflows (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2019	Mar. 31, 2018	Mar. 31, 2017
Adjustments to reconcile profit after tax to net cash generated from operating activities:
Depreciation and amortization	$ 36,117	$ 35,459	$ 37,442
Share-based compensation expense	30,305	30,565	23,036
Amortization of debt issue cost	360	488	52
Allowances for ECL	659	(499)	(1,040)
Unrealized exchange loss/(gain), net	(2,441)	2,663	(11,123)
Current tax expense	27,526	24,494	25,785
Interest expense	2,844	3,778	495
Interest income	(2,556)	(3,693)	(2,083)
Income from marketable securities	(7,979)	(3,570)	(4,131)
Loss on sale of property and equipment	25	(325)	143
Deferred income taxes	(1,807)	(9,063)	(8,255)
Deferred rent	1,578	1,289	1,136
Excess tax benefit from share-based compensation expense	(1,260)	(685)	(270)
Unrealized (gain)/loss on derivative instruments	(372)	5,283	(1,930)
Changes in operating assets and liabilities:
Trade receivables and unbilled revenue	(14,822)	(16,413)	(1,630)
Other assets	(17,340)	(4,196)	(2,137)
Trade payables	(585)	2,029	(4,203)
Contract liabilities	8,714	(2,560)	2,303
Other liabilities	8,279	13,722	6,914
Cash generated from operating activities before interest and income taxes:	172,678	163,636	119,677
Income taxes paid	(22,992)	(27,265)	(29,462)
Interest paid	(2,521)	(3,390)	(84)
Interest received	2,489	3,327	2,004
Net cash provided by operating activities	149,654	136,308	92,135
Cash flows from investing activities:
Payment of contingent considerations in relation to acquisitions	(6,922)	(5,465)
Government grants repaid	(200)	(136)
Purchase of property and equipment and intangible assets	(32,292)	(33,684)	(22,867)
Marketable securities (purchased)/sold, net	42,037	(12,761)	32,413
Proceeds from sale of property and equipment	120	367	443
Investment in fixed deposits	(27,899)	(26,532)	(24,672)
Proceeds from maturity of fixed deposits	31,336	30,698	15,112
Marketable securities (long-term) sold / (purchased), net	(78,823)
Profit on sale of marketable securities (short-term)	1,497
Dividends received	32	3,570	4,127
Net cash used in investing activities	(71,347)	(43,583)	(131,267)
Cash flows from financing activities:
Repurchase of shares	(56,417)	(39,546)	(64,224)
Repayment of long-term debt	(28,100)	(28,100)
Excess tax benefit from share-based compensation expense	1,260	685	270
Net cash (used in)/provided by financing activities	(83,257)	(66,020)	61,559
Exchange difference on cash and cash equivalents	(9,435)	3,321	5,522
Net change in cash and cash equivalents	(14,385)	30,026	27,949
Cash and cash equivalents at the beginning of the year	99,829	69,803	41,854
Cash and cash equivalents at the end of the year	85,444	99,829	$ 69,803
Hotel Beds Group SLU [member]
Cash flows from investing activities:
Acquisition of HotelBeds	(233)
Adoption Of IFRS 9 And 15 [member]
Cash flows from operating activities:
Profit after tax	105,433
Adjustments to reconcile profit after tax to net cash generated from operating activities:
Depreciation and amortization	36,117
Share-based compensation expense	30,305
Amortization of debt issue cost	360
Allowances for ECL	659
Unrealized exchange loss/(gain), net	(2,441)
Current tax expense	27,526
Interest expense	2,844
Interest income	(2,556)
Income from marketable securities	(7,979)
Loss on sale of property and equipment	25
Deferred income taxes	(1,807)
Deferred rent	1,578
Excess tax benefit from share-based compensation expense	(1,260)
Unrealized (gain)/loss on derivative instruments	(372)
Changes in operating assets and liabilities:
Trade receivables and unbilled revenue	(14,822)
Other assets	(17,340)
Trade payables	(585)
Contract liabilities	8,714
Other liabilities	8,279
Cash generated from operating activities before interest and income taxes:	172,678
Income taxes paid	(22,992)
Interest paid	(2,521)
Interest received	2,489
Net cash provided by operating activities	149,654
Cash flows from investing activities:
Payment of contingent considerations in relation to acquisitions	(6,922)
Government grants repaid	(200)
Purchase of property and equipment and intangible assets	(32,292)
Marketable securities (purchased)/sold, net	42,037
Proceeds from sale of property and equipment	120
Investment in fixed deposits	(27,899)
Proceeds from maturity of fixed deposits	31,336
Marketable securities (long-term) sold / (purchased), net	(78,823)
Profit on sale of marketable securities (short-term)	1,497
Dividends received	32
Net cash used in investing activities	(71,347)
Cash flows from financing activities:
Repurchase of shares	(56,417)
Repayment of long-term debt	(28,100)
Excess tax benefit from share-based compensation expense	1,260
Net cash (used in)/provided by financing activities	(83,257)
Exchange difference on cash and cash equivalents	(9,435)
Net change in cash and cash equivalents	(14,385)
Cash and cash equivalents at the beginning of the year	99,829
Cash and cash equivalents at the end of the year	85,444	99,829
Adoption Of IFRS 9 And 15 [member] | Hotel Beds Group SLU [member]
Cash flows from investing activities:
Acquisition of HotelBeds	(233)
Adjustments on adoption of IFRS 15 [member]
Cash flows from operating activities:
Profit after tax	(2,353)
Adjustments to reconcile profit after tax to net cash generated from operating activities:
Deferred income taxes	583
Changes in operating assets and liabilities:
Other assets	1,779
Contract liabilities	(9)
Adjustments on adoption of IFRS9 [member]
Cash flows from operating activities:
Profit after tax	2,411
Adjustments to reconcile profit after tax to net cash generated from operating activities:
Deferred income taxes	649
Unrealized (gain)/loss on derivative instruments	(2,840)
Changes in operating assets and liabilities:
Trade receivables and unbilled revenue	(190)
Other assets	(30)
Amounts (Balance) without adoption of IFRS 15 and IFRS9 [member]
Cash flows from operating activities:
Profit after tax	105,491
Adjustments to reconcile profit after tax to net cash generated from operating activities:
Depreciation and amortization	36,117
Share-based compensation expense	30,305
Amortization of debt issue cost	360
Allowances for ECL	659
Unrealized exchange loss/(gain), net	(2,441)
Current tax expense	27,526
Interest expense	2,844
Interest income	(2,556)
Income from marketable securities	(7,979)
Loss on sale of property and equipment	25
Deferred income taxes	(575)
Deferred rent	1,578
Excess tax benefit from share-based compensation expense	(1,260)
Unrealized (gain)/loss on derivative instruments	(3,212)
Changes in operating assets and liabilities:
Trade receivables and unbilled revenue	(15,012)
Other assets	(15,591)
Trade payables	(585)
Contract liabilities	8,705
Other liabilities	8,279
Cash generated from operating activities before interest and income taxes:	172,678
Income taxes paid	(22,992)
Interest paid	(2,521)
Interest received	2,489
Net cash provided by operating activities	149,654
Cash flows from investing activities:
Payment of contingent considerations in relation to acquisitions	(6,922)
Government grants repaid	(200)
Purchase of property and equipment and intangible assets	(32,292)
Marketable securities (purchased)/sold, net	42,037
Proceeds from sale of property and equipment	120
Investment in fixed deposits	(27,899)
Proceeds from maturity of fixed deposits	31,336
Marketable securities (long-term) sold / (purchased), net	(78,823)
Profit on sale of marketable securities (short-term)	1,497
Dividends received	32
Net cash used in investing activities	(71,347)
Cash flows from financing activities:
Repurchase of shares	(56,417)
Repayment of long-term debt	(28,100)
Excess tax benefit from share-based compensation expense	1,260
Net cash (used in)/provided by financing activities	(83,257)
Exchange difference on cash and cash equivalents	(9,435)
Net change in cash and cash equivalents	(14,385)
Cash and cash equivalents at the beginning of the year	99,829
Cash and cash equivalents at the end of the year	85,444	$ 99,829
Amounts (Balance) without adoption of IFRS 15 and IFRS9 [member] | Hotel Beds Group SLU [member]
Cash flows from investing activities:
Acquisition of HotelBeds	$ (233)

Business Combinations - Additio

Business Combinations - Additional Information (Detail) - USD ($) $ in Thousands	Mar. 15, 2017	Jun. 14, 2016	Mar. 31, 2018	Mar. 31, 2019	Mar. 31, 2018	Mar. 31, 2017	Jan. 01, 2019	Apr. 01, 2018	Jan. 20, 2017
Disclosure of detailed information about business combination [line items]
Goodwill			$ 135,186	$ 130,811	$ 135,186			$ 135,186
Payment of contingent consideration				6,922	5,465
Release of restricted cash, held in escrow				(1,535)	(1,535)
HealthHelp [member]
Disclosure of detailed information about business combination [line items]
Percentage of ownership interests acquired	100.00%
Purchase consideration	$ 68,910
Working capital adjustments	573
Contingent consideration	$ 8,545
Contingent consideration payable period	Two years
Discount rate used for estimating fair value of contingent consideration liability	2.5 percent
Acquisition related costs						$ 1,809
Payment for working capital adjustments					573
Reversal of contingent consideration in relation to acquisition			1,324
Payment of contingent consideration			$ 3,114	4,438
Goodwill expected to be deductible for tax purposes	$ 14,876
HealthHelp [member] | Bottom of range [member]
Disclosure of detailed information about business combination [line items]
Potential undiscounted amount of all future payments that could be required to make under the contingent consideration arrangement	0
HealthHelp [member] | Top of range [member]
Disclosure of detailed information about business combination [line items]
Potential undiscounted amount of all future payments that could be required to make under the contingent consideration arrangement	$ 8,876
Denali Sourcing Services Inc. [member]
Disclosure of detailed information about business combination [line items]
Goodwill									$ 29,542
Purchase consideration									$ 38,668
Working capital adjustments					968
Acquisition related costs						502
Payment of contingent consideration				2,484	2,351
Payment of deferred consideration					522
Value Edge Research Services Private Limited [member]
Disclosure of detailed information about business combination [line items]
Goodwill		$ 13,411
Percentage of ownership interests acquired		100.00%
Purchase consideration		$ 18,265
Working capital adjustments		765
Contingent consideration		$ 5,112
Contingent consideration payable period		Three years
Acquisition related costs						$ 24
Release of restricted cash, held in escrow				$ 1,535	$ 1,535
Hotel Beds Group SLU [member]
Disclosure of detailed information about business combination [line items]
Purchase consideration in cash based on exchange rate on January 2, 2019							$ 233
Goodwill							$ 203

Business Combinations - Purchas

Business Combinations - Purchase Price Allocation to Assets Acquired and Liabilities Assumed of MTS HealthHelp Inc. (Detail) - USD ($) $ in Thousands	Mar. 31, 2019	Apr. 01, 2018	Mar. 31, 2018	Mar. 15, 2017
Disclosure of detailed information about business combination [line items]
Goodwill on acquisition	$ 130,811	$ 135,186	$ 135,186
MTS HealthHelp Inc. [member]
Disclosure of detailed information about business combination [line items]
Cash				$ 3,119
Trade receivables				4,910
Unbilled revenue				2,016
Prepayments and other current assets				1,060
Property and equipment				4,612
Non-current assets				161
Term loan				(29,249)
Current liabilities				(2,555)
Non-current liabilities				(1,423)
Deferred tax liability				(18,163)
Net assets acquired				29,828
Less: Purchase consideration				68,910
Goodwill on acquisition				39,082
MTS HealthHelp Inc. [member] | Software [member]
Disclosure of detailed information about business combination [line items]
Intangible assets				1,274
MTS HealthHelp Inc. [member] | Customer contracts [member]
Disclosure of detailed information about business combination [line items]
Intangible assets				4,537
MTS HealthHelp Inc. [member] | Customer relationships [member]
Disclosure of detailed information about business combination [line items]
Intangible assets				49,584
MTS HealthHelp Inc. [member] | Service mark [member]
Disclosure of detailed information about business combination [line items]
Intangible assets				400
MTS HealthHelp Inc. [member] | Covenant not-to-compete [member]
Disclosure of detailed information about business combination [line items]
Intangible assets				4,693
MTS HealthHelp Inc. [member] | Technology [member]
Disclosure of detailed information about business combination [line items]
Intangible assets				$ 4,852

Business Combinations - Purch_2

Business Combinations - Purchase Price Allocation to Assets Acquired and Liabilities Assumed of Denali Sourcing Services Inc. (Detail) - USD ($) $ in Thousands	Mar. 31, 2019	Apr. 01, 2018	Mar. 31, 2018	Mar. 31, 2017	Jan. 20, 2017
Disclosure of detailed information about business combination [line items]
Goodwill on acquisition	$ 130,811	$ 135,186	$ 135,186
Denali Sourcing Services Inc. [member]
Disclosure of detailed information about business combination [line items]
Cash					$ 1,204
Trade receivables					2,799
Unbilled revenue					1,258
Prepayments and other current assets					95
Property and equipment					53
Deferred tax asset					18
Non-current assets					27
Current liabilities					(3,781)
Short-term line of credit				$ (475)	(475)
Non-current liabilities					(343)
Deferred tax liability					(5,020)
Net assets acquired					9,126
Less: Purchase consideration					38,668
Goodwill on acquisition					29,542
Denali Sourcing Services Inc. [member] | Software [member]
Disclosure of detailed information about business combination [line items]
Intangible assets					3
Denali Sourcing Services Inc. [member] | Customer contracts [member]
Disclosure of detailed information about business combination [line items]
Intangible assets					3,025
Denali Sourcing Services Inc. [member] | Customer relationships [member]
Disclosure of detailed information about business combination [line items]
Intangible assets					8,000
Denali Sourcing Services Inc. [member] | Trade names [member]
Disclosure of detailed information about business combination [line items]
Intangible assets					545
Denali Sourcing Services Inc. [member] | Covenant not-to-compete [member]
Disclosure of detailed information about business combination [line items]
Intangible assets					$ 1,718

Business Combinations - Purch_3

Business Combinations - Purchase Price Allocation to Assets Acquired and Liabilities Assumed of Value Edge Research Services Private Limited (Detail) - USD ($) $ in Thousands	Mar. 31, 2019	Apr. 01, 2018	Mar. 31, 2018	Jun. 14, 2016
Disclosure of detailed information about business combination [line items]
Goodwill on acquisition	$ 130,811	$ 135,186	$ 135,186
Value Edge Research Services Private Limited [member]
Disclosure of detailed information about business combination [line items]
Cash				$ 432
Trade receivables				370
Unbilled revenue				706
Investments				87
Prepayments and other current assets				99
Property and equipment				78
Deferred tax asset				49
Non-current assets				74
Current liabilities				(1,236)
Non-current liabilities				(126)
Deferred tax liability				(2,281)
Net assets acquired				4,854
Less: Purchase consideration				18,265
Goodwill on acquisition				13,411
Value Edge Research Services Private Limited [member] | Software [member]
Disclosure of detailed information about business combination [line items]
Intangible assets				10
Value Edge Research Services Private Limited [member] | Customer contracts [member]
Disclosure of detailed information about business combination [line items]
Intangible assets				701
Value Edge Research Services Private Limited [member] | Customer relationships [member]
Disclosure of detailed information about business combination [line items]
Intangible assets				1,894
Value Edge Research Services Private Limited [member] | Trade names [member]
Disclosure of detailed information about business combination [line items]
Intangible assets				104
Value Edge Research Services Private Limited [member] | Covenant not-to-compete [member]
Disclosure of detailed information about business combination [line items]
Intangible assets				2,655
Value Edge Research Services Private Limited [member] | Technology [member]
Disclosure of detailed information about business combination [line items]
Intangible assets				$ 1,238

Cash and Cash Equivalents - Sum

Cash and Cash Equivalents - Summary of Cash and Cash Equivalents (Detail) - USD ($) $ in Thousands	Mar. 31, 2019	Apr. 01, 2018	Mar. 31, 2018	Mar. 31, 2017	Mar. 31, 2016
Cash and cash equivalents [abstract]
Cash and bank balances	$ 43,933		$ 47,738
Short term deposits with banks	41,511		52,091
Total	$ 85,444	$ 99,829	$ 99,829	$ 69,803	$ 41,854

Investments - Summary of Invest

Investments - Summary of Investments (Detail) - USD ($) $ in Thousands	Mar. 31, 2019	Apr. 01, 2018	Mar. 31, 2018
Categories of financial assets [abstract]
Investments in marketable securities and mutual funds	$ 134,493		$ 99,954
Investment in fixed deposits	15,907		21,548
Current investments	67,913	$ 120,960	120,960
Non-current investments	82,487	$ 542	542
Total	$ 150,400		$ 121,502

Trade Receivables and Unbille_3

Trade Receivables and Unbilled Revenue, Net - Summary of Trade Receivables and Unbilled Revenue (Detail) - USD ($) $ in Thousands	Mar. 31, 2019	Mar. 31, 2018
Trade and other receivables [abstract]
Trade receivables and unbilled revenue	$ 141,806	$ 133,673
Less: Allowances for ECL	(1,182)	(564)
Total	$ 140,624	$ 133,109

Trade Receivables and Unbille_4

Trade Receivables and Unbilled Revenue, Net - Summary of Trade Receivables and Unbilled Revenue (Parenthetical) (Detail) - USD ($) $ in Thousands	Mar. 31, 2019	Mar. 31, 2018
Disclosure of financial assets [line items]
Contract assets	$ 26,227	$ 6,240
Unbilled revenue [member]
Disclosure of financial assets [line items]
Contract assets	$ 1,457

Trade Receivables and Unbille_5

Trade Receivables and Unbilled Revenue, Net - Movement in Allowances for Expected Credit Losses (ECL) (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2019	Mar. 31, 2018	Mar. 31, 2017
Disclosure of financial assets [line items]
Balance at the beginning of the year	$ 564
Balance at the end of the year	1,182	$ 564
Allowances for expected credit losses [member]
Disclosure of financial assets [line items]
Balance at the beginning of the year	564	1,713	$ 4,446
Charged to profit or loss	1,171	2,115	777
Write-offs, net of collections	(331)	(1,136)	(2,571)
Reversals	(157)	(2,321)	(664)
Translation adjustment	9	193	(275)
Balance at the end of the year	1,182	564	$ 1,713
Allowances for expected credit losses [member] | Previously stated [member]
Disclosure of financial assets [line items]
Balance at the beginning of the year	564
Balance at the end of the year		564
Allowances for expected credit losses [member] | Adoption of IFRS 9 [member]
Disclosure of financial assets [line items]
Balance at the beginning of the year	74
Balance at the end of the year		74
Allowances for expected credit losses [member] | Adjusted [member]
Disclosure of financial assets [line items]
Balance at the beginning of the year	$ 490
Balance at the end of the year		$ 490

Prepayments and Other Assets -

Prepayments and Other Assets - Summary of Prepayment and Other Assets (Detail) - USD ($) $ in Thousands	Mar. 31, 2019	Apr. 01, 2018	Mar. 31, 2018
Current:
Service tax and other tax receivables	$ 1,117		$ 6,569
Deferred transition cost			571
Employee receivables	1,052		1,099
Advances to suppliers	2,073		2,877
Prepaid expenses	7,456		7,994
Restricted cash, held in escrow (Refer Note 5(d))	1,535		1,535
Other assets	3,550		4,202
Total	16,783	$ 26,367	24,847
Non-current:
Deposits	9,205		8,708
Income tax assets	9,916		12,595
Service tax and other tax receivables	22,246		11,410
Deferred transition cost			2,467
Restricted cash, held in escrow (Refer Note 5(d))			1,535
Other assets	2,872		5,673
Total	$ 44,239	$ 48,165	$ 42,388

Goodwill - Summary of the Carry

Goodwill - Summary of the Carrying Value of Goodwill (Detail) - USD ($) $ in Thousands	Mar. 31, 2019	Apr. 01, 2018	Mar. 31, 2018	Mar. 31, 2017
Disclosure of reconciliation of changes in goodwill [line items]
Goodwill	$ 130,811	$ 135,186	$ 135,186
Gross carrying value [member]
Disclosure of reconciliation of changes in goodwill [line items]
Goodwill	153,453		159,500	$ 155,681
Accumulated impairment [member]
Disclosure of reconciliation of changes in goodwill [line items]
Goodwill	$ (22,642)		$ (24,314)	$ (21,673)

Goodwill - Summary of Movement

Goodwill - Summary of Movement in Goodwill by Reportable Segment (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2019	Mar. 31, 2018	Mar. 31, 2017
Disclosure of reconciliation of changes in goodwill [line items]
Beginning balance	$ 135,186
Impairment of goodwill recognized during the year	0	$ 0	$ 21,673
Ending balance	130,811	135,186
Accumulated impairment [member]
Disclosure of reconciliation of changes in goodwill [line items]
Beginning balance	(24,314)	(21,673)
Impairment of goodwill recognized during the year	0	0
Foreign currency translation	1,672	(2,641)
Ending balance	(22,642)	(24,314)	(21,673)
Accumulated impairment [member] | WNS global BPM [member]
Disclosure of reconciliation of changes in goodwill [line items]
Impairment of goodwill recognized during the year	0	0
Accumulated impairment [member] | WNS Auto Claims BPM [member]
Disclosure of reconciliation of changes in goodwill [line items]
Beginning balance	(24,314)	(21,673)
Impairment of goodwill recognized during the year	0	0
Foreign currency translation	1,672	(2,641)
Ending balance	(22,642)	(24,314)	(21,673)
Gross carrying value [member]
Disclosure of reconciliation of changes in goodwill [line items]
Beginning balance	159,500	155,681
Goodwill arising on acquisitions	203	(92)
Foreign currency translation	(6,250)	3,911
Ending balance	153,453	159,500	155,681
Gross carrying value [member] | WNS global BPM [member]
Disclosure of reconciliation of changes in goodwill [line items]
Beginning balance	130,553	129,878
Goodwill arising on acquisitions	203	(92)
Foreign currency translation	(4,260)	767
Ending balance	126,496	130,553	129,878
Gross carrying value [member] | WNS Auto Claims BPM [member]
Disclosure of reconciliation of changes in goodwill [line items]
Beginning balance	28,947	25,803
Foreign currency translation	(1,990)	3,144
Ending balance	$ 26,957	$ 28,947	$ 25,803

Goodwill - Carrying Value of Go

Goodwill - Carrying Value of Goodwill Allocated to Cash Generating Units ("CGU") (Detail) - USD ($) $ in Thousands	Mar. 31, 2019	Apr. 01, 2018	Mar. 31, 2018	Mar. 31, 2017
Disclosure of information for cash-generating units [line items]
Goodwill	$ 130,811	$ 135,186	$ 135,186
WNS global BPM [member]
Disclosure of information for cash-generating units [line items]
Goodwill	3,846		3,815
South Africa [member]
Disclosure of information for cash-generating units [line items]
Goodwill	4,557		5,581
Research and analytics [member]
Disclosure of information for cash-generating units [line items]
Goodwill	46,087		48,901
Technology services [member]
Disclosure of information for cash-generating units [line items]
Goodwill	3,382		3,632
WNS Auto Claims BPM [member]
Disclosure of information for cash-generating units [line items]
Goodwill	4,315		4,633	$ 4,130
Denali Sourcing Services Inc. [member]
Disclosure of information for cash-generating units [line items]
Goodwill	29,542		29,542
HealthHelp [member]
Disclosure of information for cash-generating units [line items]
Goodwill	$ 39,082		$ 39,082

Goodwill - Additional Informati

Goodwill - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2019	Mar. 31, 2018	Mar. 31, 2017	Apr. 01, 2018
Disclosure of reconciliation of changes in goodwill [line items]
Estimated cash flows period	Five years
Impairment charge	$ 0	$ 0	$ (21,673)
Goodwill	$ 130,811	135,186		$ 135,186
WNS Auto Claims BPM [member]
Disclosure of reconciliation of changes in goodwill [line items]
Impairment charge			$ 21,673
Discount rate	15.50%		13.00%
Growth rate	2.00%
Recoverable amount of cash generating units			$ 37,836
Goodwill	$ 4,315	$ 4,633	4,130
Disposal cost			$ 656
WNS Auto Claims BPM [member] | Annual Growth Rate [member]
Disclosure of reconciliation of changes in goodwill [line items]
Growth rate			2.50%
WNS Auto Claims BPM [member] | Perpetual Growth Rate [member]
Disclosure of reconciliation of changes in goodwill [line items]
Growth rate			2.00%

Goodwill - Key Assumptions Used

Goodwill - Key Assumptions Used in Performing Impairment Test, by each CGU (Detail)	Mar. 31, 2019	Mar. 31, 2017
WNS global BPM [member]
Disclosure of information for cash-generating units [line items]
Discount rate	16.50%
Perpetual growth rate	3.00%
South Africa [member]
Disclosure of information for cash-generating units [line items]
Discount rate	17.00%
Perpetual growth rate	3.00%
Denali Sourcing Services Inc. [member]
Disclosure of information for cash-generating units [line items]
Discount rate	13.20%
Perpetual growth rate	2.50%
Research and analytics [member]
Disclosure of information for cash-generating units [line items]
Discount rate	16.50%
Perpetual growth rate	3.00%
HealthHelp [member]
Disclosure of information for cash-generating units [line items]
Discount rate	13.20%
Perpetual growth rate	2.50%
Technology services [member]
Disclosure of information for cash-generating units [line items]
Discount rate	15.50%
Perpetual growth rate	2.00%
WNS Auto Claims BPM [member]
Disclosure of information for cash-generating units [line items]
Discount rate	15.50%	13.00%
Perpetual growth rate	2.00%

Intangible Assets - Change in C

Intangible Assets - Change in Carrying Value of Intangible Assets (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2019	Mar. 31, 2018	Mar. 31, 2017
Disclosure of detailed information about intangible assets [line items]
Beginning balance	$ 89,652
Amortization	15,783	$ 15,505	$ 20,539
Ending balance	80,188	89,652
Gross carrying value [member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance	346,860	336,840
Additions	7,556	7,619
Translation adjustments	(8,662)	2,401
Ending balance	345,754	346,860	336,840
Accumulated depreciation and amortization [member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance	257,208	240,216
Amortization	15,783	15,505
Translation adjustments	(7,425)	1,487
Ending balance	265,566	257,208	240,216
Customer contracts [member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance	6,455
Ending balance	3,574	6,455
Customer contracts [member] | Gross carrying value [member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance	167,094	167,001
Translation adjustments	(5,146)	93
Ending balance	161,948	167,094	167,001
Customer contracts [member] | Accumulated depreciation and amortization [member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance	160,639	157,976
Amortization	2,675	2,725
Translation adjustments	(4,940)	(62)
Ending balance	158,374	160,639	157,976
Customer relationships [member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance	56,114
Ending balance	52,249	56,114
Customer relationships [member] | Gross carrying value [member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance	122,862	121,922
Translation adjustments	(1,225)	940
Ending balance	121,637	122,862	121,922
Customer relationships [member] | Accumulated depreciation and amortization [member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance	66,748	62,175
Amortization	3,671	3,700
Translation adjustments	(1,031)	873
Ending balance	69,338	66,748	62,175
Intellectual property rights [member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance	176
Ending balance	51	176
Intellectual property rights [member] | Gross carrying value [member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance	4,581	3,861
Additions		250
Translation adjustments	(298)	470
Ending balance	4,283	4,581	3,861
Intellectual property rights [member] | Accumulated depreciation and amortization [member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance	4,405	3,861
Amortization	125	74
Translation adjustments	(298)	470
Ending balance	4,232	4,405	3,861
Trade names [member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance	338
Ending balance	146	338
Trade names [member] | Gross carrying value [member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance	653	653
Translation adjustments	(6)
Ending balance	647	653	653
Trade names [member] | Accumulated depreciation and amortization [member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance	315	80
Amortization	192	236
Translation adjustments	(6)	(1)
Ending balance	501	315	80
Technology [member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance	5,167
Ending balance	4,335	5,167
Technology [member] | Gross carrying value [member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance	6,125	6,131
Translation adjustments	(73)	(6)
Ending balance	6,052	6,125	6,131
Technology [member] | Accumulated depreciation and amortization [member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance	958	172
Amortization	776	790
Translation adjustments	(17)	(4)
Ending balance	1,717	958	172
Leasehold benefits [member] | Gross carrying value [member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance	1,835	1,835
Ending balance	1,835	1,835	1,835
Leasehold benefits [member] | Accumulated depreciation and amortization [member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance	1,835	1,835
Ending balance	1,835	1,835	1,835
Covenant not-to-compete [member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance	6,175
Ending balance	3,842	6,175
Covenant not-to-compete [member] | Gross carrying value [member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance	9,461	9,451
Translation adjustments	(172)	10
Ending balance	9,289	9,461	9,451
Covenant not-to-compete [member] | Accumulated depreciation and amortization [member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance	3,286	964
Amortization	2,240	2,310
Translation adjustments	(79)	12
Ending balance	5,447	3,286	964
Service mark [member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance	400
Ending balance	400	400
Service mark [member] | Gross carrying value [member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance	400	400
Ending balance	400	400	400
Software [member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance	14,827
Ending balance	15,591	14,827
Software [member] | Gross carrying value [member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance	33,849	25,586
Additions	7,556	7,369
Translation adjustments	(1,742)	894
Ending balance	39,663	33,849	25,586
Software [member] | Accumulated depreciation and amortization [member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance	19,022	13,153
Amortization	6,104	5,670
Translation adjustments	(1,054)	199
Ending balance	$ 24,072	$ 19,022	$ 13,153

Intangible Assets - Estimated R

Intangible Assets - Estimated Remaining Weighted Average Amortization Periods for Definite Lived Intangible Assets (Detail) - Remaining weighted average [member]	12 Months Ended
	Mar. 31, 2019
Customer contracts [member]
Disclosure of detailed information about intangible assets [line items]
Estimated remaining weighted average amortization periods	19 months
Customer relationships [member]
Disclosure of detailed information about intangible assets [line items]
Estimated remaining weighted average amortization periods	196 months
Covenant not-to-compete [member]
Disclosure of detailed information about intangible assets [line items]
Estimated remaining weighted average amortization periods	21 months
Trade names [member]
Disclosure of detailed information about intangible assets [line items]
Estimated remaining weighted average amortization periods	10 months
Technology [member]
Disclosure of detailed information about intangible assets [line items]
Estimated remaining weighted average amortization periods	68 months
Intellectual property and other rights [member]
Disclosure of detailed information about intangible assets [line items]
Estimated remaining weighted average amortization periods	5 months
Software [member]
Disclosure of detailed information about intangible assets [line items]
Estimated remaining weighted average amortization periods	20 months

Intangible Assets - Estimated A

Intangible Assets - Estimated Annual Amortization Expense (Detail) $ in Thousands	12 Months Ended
	Mar. 31, 2019USD ($)
Disclosure of intangible assets with indefinite useful life [line items]
Estimated annual amortization expense	$ 79,788
2020 [member]
Disclosure of intangible assets with indefinite useful life [line items]
Estimated annual amortization expense	15,716
2021 [member]
Disclosure of intangible assets with indefinite useful life [line items]
Estimated annual amortization expense	12,078
2022 [member]
Disclosure of intangible assets with indefinite useful life [line items]
Estimated annual amortization expense	7,000
2023 [member]
Disclosure of intangible assets with indefinite useful life [line items]
Estimated annual amortization expense	5,649
2024 [member]
Disclosure of intangible assets with indefinite useful life [line items]
Estimated annual amortization expense	4,398
More than 5 years [member]
Disclosure of intangible assets with indefinite useful life [line items]
Estimated annual amortization expense	$ 34,947

Property and Equipment - Change

Property and Equipment - Changes in Carrying Value of Property and Equipment (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	$ 60,606
Capital work-in-progress	3,315	$ 2,366
Ending balance	60,998	60,606
Gross carrying value [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	230,515	210,573
Additions	23,273	23,835
On acquisition (Refer Note 5(a))	30
Disposals/retirements	(7,101)	(7,400)
Translation adjustments	(13,903)	3,507
Ending balance	232,814	230,515
Accumulated depreciation and amortization [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	172,275	157,059
Depreciation	20,334	19,954
Disposals/retirements	(6,906)	(7,357)
Translation adjustments	(10,572)	2,619
Ending balance	175,131	172,275
Buildings [member] | Gross carrying value [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	10,223	10,246
Translation adjustments	(260)	(23)
Ending balance	9,963	10,223
Buildings [member] | Accumulated depreciation and amortization [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	4,710	4,208
Depreciation	496	514
Translation adjustments	(117)	(12)
Ending balance	5,089	4,710
Computers and software [member] | Gross carrying value [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	73,083	69,871
Additions	7,361	4,597
On acquisition (Refer Note 5(a))	30
Disposals/retirements	(2,812)	(3,350)
Translation adjustments	(4,572)	1,965
Ending balance	73,090	73,083
Computers and software [member] | Accumulated depreciation and amortization [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	64,730	59,811
Depreciation	5,437	6,442
Disposals/retirements	(2,775)	(3,345)
Translation adjustments	(4,139)	1,822
Ending balance	63,253	64,730
Furniture, fixtures and office equipment [member] | Gross carrying value [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	77,387	68,877
Additions	7,487	9,389
Disposals/retirements	(2,856)	(1,718)
Translation adjustments	(4,739)	839
Ending balance	77,279	77,387
Furniture, fixtures and office equipment [member] | Accumulated depreciation and amortization [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	56,892	51,431
Depreciation	7,227	6,623
Disposals/retirements	(2,816)	(1,674)
Translation adjustments	(3,465)	512
Ending balance	57,838	56,892
Vehicles [member] | Gross carrying value [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	656	587
Additions	328	93
Disposals/retirements	(158)	(29)
Translation adjustments	(45)	5
Ending balance	781	656
Vehicles [member] | Accumulated depreciation and amortization [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	497	429
Depreciation	150	97
Disposals/retirements	(146)	(30)
Translation adjustments	(35)	1
Ending balance	466	497
Leasehold improvements [member] | Gross carrying value [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	69,166	60,992
Additions	8,097	9,756
Disposals/retirements	(1,275)	(2,303)
Translation adjustments	(4,287)	721
Ending balance	71,701	69,166
Leasehold improvements [member] | Accumulated depreciation and amortization [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	45,446	41,180
Depreciation	7,024	6,278
Disposals/retirements	(1,169)	(2,308)
Translation adjustments	(2,816)	296
Ending balance	$ 48,485	$ 45,446

Property and Equipment - Additi

Property and Equipment - Additional Information (Detail) - USD ($) $ in Thousands	Mar. 31, 2019	Mar. 31, 2018
Disclosure of detailed information about property, plant and equipment [abstract]
Property and equipment pledged as collateral against borrowings	$ 111	$ 107

Loans and Borrowings - Summary

Loans and Borrowings - Summary of Long-term Loans and Borrowings (Detail) - USD ($) $ in Thousands	1 Months Ended	12 Months Ended
	Jan. 31, 2017	Mar. 31, 2019	Mar. 31, 2018	Apr. 01, 2018
Disclosure of detailed information about borrowings [line items]
Total long term debt		$ 61,800	$ 89,900
Unamortised debt issuance cost		(409)	(769)
Total long term debt		61,391	89,131
Current portion of long-term debt		27,969	27,740	$ 27,740
Long-term debt		$ 33,422	61,391	$ 61,391
Long term loan to finance acquisition of denali [member]
Disclosure of detailed information about borrowings [line items]
Interest rate basis	3M USD Libor	3M USD Libor
Adjustment to interest rate basis	1.27%	1.27%
Final maturity (fiscal year)		2020
Total long term debt		$ 11,400	$ 22,700
Long term loan to finance acquisition of health help [member]
Disclosure of detailed information about borrowings [line items]
Interest rate basis		3M USD Libor	3M USD Libor
Adjustment to interest rate basis		0.95%	0.95%
Final maturity (fiscal year)		2022
Total long term debt		$ 50,400	$ 67,200

Loans and Borrowings - Addition

Loans and Borrowings - Additional Information (Detail) $ in Thousands	Jan. 22, 2019USD ($)	Jul. 20, 2018USD ($)	Mar. 14, 2018USD ($)	Jan. 22, 2018USD ($)	Sep. 14, 2017USD ($)	Jul. 20, 2017USD ($)	Jan. 31, 2017USD ($)Installments	Mar. 31, 2019USD ($)	Mar. 31, 2018USD ($)Installments
Disclosure of detailed information about borrowings [line items]
Pledged trade receivables, other financial assets, property and equipment, intangible and other assets								$ 125,317	$ 113,174
Line of credit								74,274
Line of credit [member] | UK [member]
Disclosure of detailed information about borrowings [line items]
Line of credit								12,889
Line of credit [member] | South Africa [member]
Disclosure of detailed information about borrowings [line items]
Line of credit								1,414
Line of credit [member] | WNS Global Services Private Limited [member]
Disclosure of detailed information about borrowings [line items]
Line of credit								$ 59,971
Long term loan to finance acquisition of denali [member]
Disclosure of detailed information about borrowings [line items]
Term loan facility tenure							3 years
Term loan facility amount							$ 34,000
Interest rate basis							3M USD Libor	3M USD Libor
Adjustment to interest rate basis							1.27%	1.27%
Repayment installment term | Installments							6
First five repayment installments amount							$ 5,650
Sixth and final repayment installment							$ 5,750
Repayment of installment	$ 5,650	$ 5,650		$ 5,650		$ 5,650
Long term loan to finance acquisition of denali [member] | Fixed interest rate [member]
Disclosure of detailed information about borrowings [line items]
Fixed rate							1.561%
Long term loan to finance acquisition of health help [member]
Disclosure of detailed information about borrowings [line items]
Term loan facility tenure									5 years
Term loan facility amount									$ 84,000
Interest rate basis								3M USD Libor	3M USD Libor
Adjustment to interest rate basis								0.95%	0.95%
Repayment installment term | Installments									10
Repayment of installment			$ 8,400		$ 8,400
Repayment installment amount									$ 8,400
Long term loan to finance acquisition of health help [member] | Fixed interest rate [member]
Disclosure of detailed information about borrowings [line items]
Fixed rate									1.9635%

Financial Instruments - Carryin

Financial Instruments - Carrying Value and Fair Value of Financial Instruments by Class (Detail) - USD ($) $ in Thousands	Mar. 31, 2019	Apr. 01, 2018	Mar. 31, 2018	Mar. 31, 2017	Mar. 31, 2016
Disclosure of detailed information about financial instruments [line items]
Cash and cash equivalents	$ 85,444	$ 99,829	$ 99,829	$ 69,803	$ 41,854
Investment in fixed deposits	15,907		21,548
Investments in marketable securities and mutual funds	134,493		99,954
Trade receivables	73,872	71,462	71,388
Unbilled revenue	65,295		61,721
Funds held for clients	7,063	10,066	10,066
Prepayments and other assets	5,375		4,410
Other non-current assets	9,308		10,243
Derivative assets	19,081		14,983
Total carrying value	415,838		394,142
Trade payables	17,831	19,703	19,703
Long-term debt (includes current portion)	61,800		89,900
Other employee obligations	63,129		59,346
Provision and accrued expenses	27,619	$ 28,826	28,826
Other liabilities	5,485		13,835
Derivative liabilities	2,403		8,755
Total carrying value	178,267		220,365
Financial liabilities at amortized cost [member]
Disclosure of detailed information about financial instruments [line items]
Trade payables	17,831		19,703
Long-term debt (includes current portion)	61,800		89,900
Other employee obligations	63,129		59,346
Provision and accrued expenses	27,619		28,826
Other liabilities	2,288		2,447
Total carrying value	172,667		200,222
Fair value through profit or loss [member]
Disclosure of detailed information about financial instruments [line items]
Other liabilities	3,197		11,388
Derivative liabilities	307		946
Total carrying value	3,504		12,334
Financial liabilities at FVOCI [member]
Disclosure of detailed information about financial instruments [line items]
Derivative liabilities	2,096		7,809
Total carrying value	2,096		7,809
Financial liabilities at fair value, class [member]
Disclosure of detailed information about financial instruments [line items]
Trade payables	17,831		19,703
Long-term debt (includes current portion)	61,800		89,900
Other employee obligations	63,129		59,346
Provision and accrued expenses	27,619		28,826
Other liabilities	5,485		13,835
Derivative liabilities	2,403		8,755
Total carrying value	178,267		220,365
Financial assets at amortized cost [member]
Disclosure of detailed information about financial instruments [line items]
Cash and cash equivalents	85,444		99,829
Investment in fixed deposits	15,907		21,548
Trade receivables	73,872		71,388
Unbilled revenue	65,295		61,721
Funds held for clients	7,063		10,066
Prepayments and other assets	5,375		4,410
Other non-current assets	9,308		10,243
Total carrying value	262,264		279,205
Fair value through profit or loss [member]
Disclosure of detailed information about financial instruments [line items]
Investments in marketable securities and mutual funds	134,493		99,954
Derivative assets	2,077		2,212
Total carrying value	136,570		102,166
Financial assets at FVOCI [member]
Disclosure of detailed information about financial instruments [line items]
Derivative assets	17,004		12,771
Total carrying value	17,004		12,771
Financial assets at fair value, class [member]
Disclosure of detailed information about financial instruments [line items]
Cash and cash equivalents	85,444		99,829
Investment in fixed deposits	15,907		21,548
Investments in marketable securities and mutual funds	134,493		99,954
Trade receivables	73,872		71,388
Unbilled revenue	65,295		61,721
Funds held for clients	7,063		10,066
Prepayments and other assets	5,375		4,410
Other non-current assets	9,308		10,243
Derivative assets	19,081		14,983
Total carrying value	$ 415,838		$ 394,142

Financial Instruments - Carry_2

Financial Instruments - Carrying Value and Fair Value of Financial Instruments by Class (Parenthetical) (Detail) - USD ($) $ in Thousands	Mar. 31, 2019	Apr. 01, 2018	Mar. 31, 2018
Disclosure of detailed information about financial instruments [line items]
Unbilled revenue	$ 66,752	$ 61,721	$ 61,721
Prepayments and other assets	16,783	26,367	24,847
Other non-current assets	44,239	48,165	42,388
Unamortised debt issuance cost	409		769
Other employee obligations	68,121	64,617	64,617
Other liabilities	10,294	$ 15,739	15,739
Non-financial instruments [member]
Disclosure of detailed information about financial instruments [line items]
Unbilled revenue	1,457
Prepayments and other assets	11,408		20,437
Other non-current assets	34,931		32,145
Unamortised debt issuance cost	409		769
Other employee obligations	16,240		14,892
Other liabilities	$ 13,768		$ 13,566

Financial Instruments - Financi

Financial Instruments - Financial Assets and Liabilities Subject to Offsetting, Enforceable Master Netting Arrangements or Similar Agreements (Detail) - USD ($) $ in Thousands	Mar. 31, 2019	Mar. 31, 2018
Disclosure of offsetting of financial assets liabilities [Line Items]
Gross amounts of recognized financial assets	$ 19,081	$ 14,983
Gross amounts of recognized financial liabilities offset in the statement of financial position	0	0
Net amounts of financial assets presented in the statement of financial position	19,081	14,983
Related amount not set off in financial instruments, Financial instruments, financial assets	(2,045)	(4,215)
Related amount not set off in financial instruments, Cash collateral received, financial assets	0	0
Net Amount, financial assets	17,036	10,768
Gross amounts of recognized financial liabilities	2,403	8,755
Gross amounts of recognized financial assets offset in the statement of financial position	0	0
Net amounts of financial liabilities presented in the statement of financial position	2,403	8,755
Related amount not set off in financial instruments, Financial instruments, financial liabilities	(2,045)	(4,215)
Related amount not set off in financial instruments, Cash collateral received, financial liabilities	0	0
Net Amount, financial liabilities	358	4,540
Derivatives [member]
Disclosure of offsetting of financial assets liabilities [Line Items]
Gross amounts of recognized financial assets	19,081	14,983
Gross amounts of recognized financial liabilities offset in the statement of financial position	0	0
Net amounts of financial assets presented in the statement of financial position	19,081	14,983
Related amount not set off in financial instruments, Financial instruments, financial assets	(2,045)	(4,215)
Related amount not set off in financial instruments, Cash collateral received, financial assets	0	0
Net Amount, financial assets	17,036	10,768
Gross amounts of recognized financial liabilities	2,403	8,755
Gross amounts of recognized financial assets offset in the statement of financial position	0	0
Net amounts of financial liabilities presented in the statement of financial position	2,403	8,755
Related amount not set off in financial instruments, Financial instruments, financial liabilities	(2,045)	(4,215)
Related amount not set off in financial instruments, Cash collateral received, financial liabilities	0	0
Net Amount, financial liabilities	$ 358	$ 4,540

Financial Instruments - Assets

Financial Instruments - Assets and Liabilities Measured at Fair Value on Recurring Basis (Detail) - USD ($) $ in Thousands	Mar. 31, 2019	Mar. 31, 2018	Mar. 31, 2017
Disclosure of detailed information about financial instruments [line items]
Derivative assets	$ 19,081	$ 14,983
Investments in marketable securities and mutual funds	134,493	99,954
Total assets	415,838	394,142
Derivative liabilities	2,403	8,755
Total liabilities	178,267	220,365
Fair value on recurring basis [member]
Disclosure of detailed information about financial instruments [line items]
Total assets	153,573	114,937
Total liabilities	5,600	20,143
Fair value on recurring basis [member] | Fair value through profit or loss [member]
Disclosure of detailed information about financial instruments [line items]
Investments in marketable securities and mutual funds	134,493	99,954
Fair value on recurring basis [member] | Fair value through profit or loss [member] | Foreign exchange contracts [member]
Disclosure of detailed information about financial instruments [line items]
Derivative assets	2,077	2,212
Fair value on recurring basis [member] | Financial assets at FVOCI [member] | Foreign exchange contracts [member]
Disclosure of detailed information about financial instruments [line items]
Derivative assets	16,611	11,709
Fair value on recurring basis [member] | Financial assets at FVOCI [member] | Interest rate swap contracts [member]
Disclosure of detailed information about financial instruments [line items]
Derivative assets	392	1,062
Fair value on recurring basis [member] | Fair value through profit or loss [member]
Disclosure of detailed information about financial instruments [line items]
Contingent consideration	3,197	11,388
Fair value on recurring basis [member] | Fair value through profit or loss [member] | Foreign exchange contracts [member]
Disclosure of detailed information about financial instruments [line items]
Derivative liabilities	308	946
Fair value on recurring basis [member] | Financial liabilities at FVOCI [member] | Foreign exchange contracts [member]
Disclosure of detailed information about financial instruments [line items]
Derivative liabilities	2,095	7,809
Fair value on recurring basis [member] | Level 1 [member]
Disclosure of detailed information about financial instruments [line items]
Total assets	134,047	99,412
Fair value on recurring basis [member] | Level 1 [member] | Fair value through profit or loss [member]
Disclosure of detailed information about financial instruments [line items]
Investments in marketable securities and mutual funds	134,047	99,412
Fair value on recurring basis [member] | Level 2 [member]
Disclosure of detailed information about financial instruments [line items]
Total assets	19,526	15,525
Total liabilities	2,403	8,755
Fair value on recurring basis [member] | Level 2 [member] | Fair value through profit or loss [member]
Disclosure of detailed information about financial instruments [line items]
Investments in marketable securities and mutual funds	446	542
Fair value on recurring basis [member] | Level 2 [member] | Fair value through profit or loss [member] | Foreign exchange contracts [member]
Disclosure of detailed information about financial instruments [line items]
Derivative assets	2,077	2,212
Fair value on recurring basis [member] | Level 2 [member] | Financial assets at FVOCI [member] | Foreign exchange contracts [member]
Disclosure of detailed information about financial instruments [line items]
Derivative assets	16,611	11,709
Fair value on recurring basis [member] | Level 2 [member] | Financial assets at FVOCI [member] | Interest rate swap contracts [member]
Disclosure of detailed information about financial instruments [line items]
Derivative assets	392	1,062
Fair value on recurring basis [member] | Level 2 [member] | Fair value through profit or loss [member] | Foreign exchange contracts [member]
Disclosure of detailed information about financial instruments [line items]
Derivative liabilities	308	946
Fair value on recurring basis [member] | Level 2 [member] | Financial liabilities at FVOCI [member] | Foreign exchange contracts [member]
Disclosure of detailed information about financial instruments [line items]
Derivative liabilities	2,095	7,809
Fair value on recurring basis [member] | Level 3 [member]
Disclosure of detailed information about financial instruments [line items]
Contingent consideration	3,197	11,388	$ 19,678
Total liabilities	3,197	11,388
Fair value on recurring basis [member] | Level 3 [member] | Fair value through profit or loss [member]
Disclosure of detailed information about financial instruments [line items]
Contingent consideration	$ 3,197	$ 11,388

Financial Instruments - Additio

Financial Instruments - Additional Information (Detail) - USD ($)	12 Months Ended
	Mar. 31, 2019	Mar. 31, 2018	Mar. 31, 2017	Apr. 01, 2018
Disclosure of detailed information about financial instruments [line items]
Transfers between Level 1 and Level 2 fair value measurements, financial assets	$ 0	$ 0
Transfers between Level 1 and Level 2 fair value measurements, financial liabilities	0	0
Transfers between Level 2 and Level 1 fair value measurements, financial assets	0	0
Transfers between Level 2 and Level 1 fair value measurements, financial liabilities	0	0
Transfers into Level 3 fair value measurements, financial assets	0	0
Transfers into Level 3 fair value measurements, financial liabilities	0	0
Transfers out of Level 3 fair value measurements, financial assets	0	0
Transfers out of Level 3 fair value measurements, financial liabilities	0	0
Gain (loss) recognized due to discontinuation of cash flow hedge accounting	(2,000)	(20,000)	$ 666,000
Trade receivables	73,872,000	71,388,000		$ 71,462,000
Unbilled revenue	66,752,000	$ 61,721,000		$ 61,721,000
Unused lines of credit	74,274,000
Level 3 [member]
Disclosure of detailed information about financial instruments [line items]
Discount rate used to determine fair value of the contingent consideration liability		2.50%
Level 3 [member] | Non-recurring fair value measurement [member]
Disclosure of detailed information about financial instruments [line items]
Fair value measurement for Auto Claim BPM CGU	38,492,000
Disposal cost	656,000
Interest rate swap contracts [member]
Disclosure of detailed information about financial instruments [line items]
Outstanding swap agreement	$ 61,800,000
Currency risk [member]
Disclosure of detailed information about financial instruments [line items]
Rate of appreciation or depreciation of the foreign currencies against the functional currency of the company	5.00%
Effect on statement of profit before tax from operating activities due to appreciation or depreciation of the foreign currencies against the functional currency of the company	$ 3,152,000
Currency risk [member] | UK Pound Sterling [member]
Disclosure of detailed information about financial instruments [line items]
Rate of appreciation or depreciation of the foreign currencies against the functional currency of the company	10.00%
Effect on statement of profit before tax from operating activities due to appreciation or depreciation of the foreign currencies against the functional currency of the company	$ 23,451,000
Currency risk [member] | Indian Rupees [member]
Disclosure of detailed information about financial instruments [line items]
Rate of appreciation or depreciation of the foreign currencies against the functional currency of the company	10.00%
Effect on statement of profit before tax from operating activities due to appreciation or depreciation of the foreign currencies against the functional currency of the company	$ 30,976,000
Credit risk [member]
Disclosure of detailed information about financial instruments [line items]
Trade receivables	73,872,000	$ 71,388,000
Unbilled revenue	66,752,000	$ 61,721,000
Forward and option contracts [member]
Disclosure of detailed information about financial instruments [line items]
Gain (loss) on cash flow hedges, expected to be reclassified from other comprehensive income into profit (loss)	$ 5,578,000
Reclassification period for cash flow hedges	24 months
Interest rate swap contracts [member]
Disclosure of detailed information about financial instruments [line items]
Gain (loss) on cash flow hedges, expected to be reclassified from other comprehensive income into profit (loss)	$ 376,000
Reclassification period for cash flow hedges	36 months

Financial Instruments - Movemen

Financial Instruments - Movement in Contingent Consideration Categorized Under Level 3 Fair Value Measurement (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Disclosure of detailed information about financial instruments [line items]
Payouts	$ 6,922	$ 5,465
Fair value on recurring basis [member] | Level 3 [member]
Disclosure of detailed information about financial instruments [line items]
Beginning balance	11,388	19,678
Additions	0	0
Payouts	(8,456)	(7,000)
Gain recognized in the consolidated statement of income		(1,553)
Finance expense recognized in the consolidated statement of income	265	263
Ending Balance	$ 3,197	$ 11,388

Financial Instruments - Notiona

Financial Instruments - Notional Values of Outstanding Foreign Exchange Forward Contracts, Foreign Exchange Option Contracts and Interest Rate Swap Contracts (Detail) - USD ($) $ in Thousands	Mar. 31, 2019	Mar. 31, 2018
Forward contracts (sell) [member]
Disclosure of detailed information about financial instruments [line items]
Derivative, notional amount	$ 444,757	$ 449,371
Forward contracts (sell) [member] | US Dollars [member]
Disclosure of detailed information about financial instruments [line items]
Derivative, notional amount	230,292	242,418
Forward contracts (sell) [member] | UK Pound Sterling [member]
Disclosure of detailed information about financial instruments [line items]
Derivative, notional amount	134,077	132,591
Forward contracts (sell) [member] | Euro [member]
Disclosure of detailed information about financial instruments [line items]
Derivative, notional amount	34,251	23,883
Forward contracts (sell) [member] | Australian Dollars [member]
Disclosure of detailed information about financial instruments [line items]
Derivative, notional amount	43,271	48,147
Forward contracts (sell) [member] | Others Currencies [member]
Disclosure of detailed information about financial instruments [line items]
Derivative, notional amount	2,866	2,332
Option contracts (sell) [member]
Disclosure of detailed information about financial instruments [line items]
Derivative, notional amount	330,769	275,268
Option contracts (sell) [member] | US Dollars [member]
Disclosure of detailed information about financial instruments [line items]
Derivative, notional amount	134,060	107,629
Option contracts (sell) [member] | UK Pound Sterling [member]
Disclosure of detailed information about financial instruments [line items]
Derivative, notional amount	122,377	116,401
Option contracts (sell) [member] | Euro [member]
Disclosure of detailed information about financial instruments [line items]
Derivative, notional amount	32,226	21,483
Option contracts (sell) [member] | Australian Dollars [member]
Disclosure of detailed information about financial instruments [line items]
Derivative, notional amount	42,106	28,828
Option contracts (sell) [member] | Others Currencies [member]
Disclosure of detailed information about financial instruments [line items]
Derivative, notional amount		927
Interest rate swap contracts [member] | US Dollars [member]
Disclosure of detailed information about financial instruments [line items]
Derivative, notional amount	$ 61,800	$ 89,900

Financial Instruments - Gain_(L

Financial Instruments - Gain/(Loss) Reclassified from Other Comprehensive Income into Consolidated Statement of Income (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2019	Mar. 31, 2018	Mar. 31, 2017
Disclosure of detailed information about financial instruments [line items]
Changes in fair value of cash flow hedges reclassified to profit/(loss)	$ 486	$ 26,436	$ 24,777
Income tax related to amounts reclassified into consolidated statement of income	(577)	(9,965)	(8,998)
Total	(91)	16,471	15,779
Revenue [member]
Disclosure of detailed information about financial instruments [line items]
Changes in fair value of cash flow hedges reclassified to profit/(loss)	66	11,231	7,952
Foreign exchange gain/(loss), net [member]
Disclosure of detailed information about financial instruments [line items]
Changes in fair value of cash flow hedges reclassified to profit/(loss)	(2)	15,766	16,896
Finance expense [member]
Disclosure of detailed information about financial instruments [line items]
Changes in fair value of cash flow hedges reclassified to profit/(loss)	$ 422	$ (561)	$ (71)

Financial Instruments - Foreign

Financial Instruments - Foreign Currency Risk from Non-derivative Financial Instruments (Detail) - Currency risk [member] - USD ($) $ in Thousands	Mar. 31, 2019	Mar. 31, 2018
Disclosure of nature and extent of risks arising from financial instruments [line items]
Cash and cash equivalents	$ 5,073	$ 9,074
Trade receivables	185,501	185,010
Unbilled revenue	17,660	18,118
Prepayments and other current assets	1,018	729
Other non-current assets	19	19
Trade payables	(120,423)	(116,213)
Provisions and accrued expenses	(4,969)	(2,983)
Pension and other employee obligations	(332)	(452)
Other liabilities	(10)	(11)
Net assets/ (liabilities)	83,537	93,291
US Dollars [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Cash and cash equivalents	1,204	399
Trade receivables	100,713	100,002
Unbilled revenue	4,576	7,178
Prepayments and other current assets	522	428
Other non-current assets	4	3
Trade payables	(28,704)	(27,613)
Provisions and accrued expenses	(2,924)	(2,314)
Pension and other employee obligations	(127)	(134)
Other liabilities	(2)	(7)
Net assets/ (liabilities)	75,262	77,942
UK Pound Sterling [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Cash and cash equivalents	263	4,735
Trade receivables	48,198	46,658
Unbilled revenue	3,553	3,209
Prepayments and other current assets	311	188
Trade payables	(63,467)	(64,070)
Provisions and accrued expenses	(210)	(291)
Other liabilities	(7)	(4)
Net assets/ (liabilities)	(11,359)	(9,575)
Indian Rupees [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Trade receivables	3,629	3,850
Prepayments and other current assets	2	10
Trade payables	(8,332)	(6,989)
Provisions and accrued expenses	(217)	(205)
Net assets/ (liabilities)	(4,918)	(3,334)
Australian Dollars [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Cash and cash equivalents	2,864	2,991
Trade receivables	17,107	24,686
Unbilled revenue	3,221	643
Prepayments and other current assets	82	29
Trade payables	(9,059)	(16,093)
Provisions and accrued expenses	(1,069)
Net assets/ (liabilities)	13,146	12,256
Euro [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Cash and cash equivalents	528	339
Trade receivables	12,459	7,289
Unbilled revenue	5,778	6,230
Prepayments and other current assets	85	63
Trade payables	(10,265)	(1,429)
Provisions and accrued expenses	(477)	(154)
Pension and other employee obligations	(28)	(12)
Net assets/ (liabilities)	8,080	12,325
Others Currencies [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Cash and cash equivalents	214	610
Trade receivables	3,395	2,525
Unbilled revenue	532	858
Prepayments and other current assets	16	11
Other non-current assets	15	16
Trade payables	(596)	(19)
Provisions and accrued expenses	(72)	(19)
Pension and other employee obligations	(177)	(306)
Other liabilities	(1)
Net assets/ (liabilities)	$ 3,326	$ 3,676

Financial Instruments - Percent

Financial Instruments - Percentage of Revenue Generated from Top Customer and Top Five Customers (Detail)	12 Months Ended
	Mar. 31, 2018	Mar. 31, 2017	Mar. 31, 2016
Top customer [member]
Disclosure of major customers [line items]
Percentage of revenue generated from customers	6.90%	6.80%	9.00%
Top five customers [Member]
Disclosure of major customers [line items]
Percentage of revenue generated from customers	27.10%	29.40%	32.10%

Financial Instruments - Contrac

Financial Instruments - Contractual Maturities of Financial Liabilities (Detail) - USD ($) $ in Thousands	Mar. 31, 2019	Mar. 31, 2018
Disclosure of maturity analysis for financial liabilities [Line Items]
Long-term debt (includes current portion)	$ 61,800	$ 89,900
Trade payables	17,831	19,703
Provision and accrued expenses	27,619	28,826
Other liabilities	5,485	13,834
Other employee obligations	63,129	59,347
Derivative financial instruments	2,403	8,755
Total	178,267	220,365
Less than 1 Year [member]
Disclosure of maturity analysis for financial liabilities [Line Items]
Long-term debt (includes current portion)	28,200	28,100
Trade payables	17,831	19,703
Provision and accrued expenses	27,619	28,826
Other liabilities	5,485	10,680
Other employee obligations	63,129	59,347
Derivative financial instruments	2,096	6,466
Total	144,360	153,122
1-2 years [member]
Disclosure of maturity analysis for financial liabilities [Line Items]
Long-term debt (includes current portion)	16,800	28,200
Other liabilities		3,154
Derivative financial instruments	307	2,289
Total	17,107	33,643
2-5 years [member]
Disclosure of maturity analysis for financial liabilities [Line Items]
Long-term debt (includes current portion)	16,800	33,600
Total	$ 16,800	$ 33,600

Financial Instruments - Contr_2

Financial Instruments - Contractual Maturities of Financial Liabilities (Parenthetical) (Detail) - USD ($) $ in Thousands	Mar. 31, 2019	Mar. 31, 2018
Disclosure Of Maturity Analysis For Financial Liabilities [abstract]
Unamortised debt issuance cost	$ 409	$ 769

Financial Instruments - Summary

Financial Instruments - Summary of Net Cash Position (Detail) - USD ($) $ in Thousands	Mar. 31, 2019	Apr. 01, 2018	Mar. 31, 2018	Mar. 31, 2017	Mar. 31, 2016
Disclosure of detailed information about financial instruments [abstract]
Cash and cash equivalents	$ 85,444	$ 99,829	$ 99,829	$ 69,803	$ 41,854
Investments	150,400		121,502
Long-term debt (includes current portion)	(61,800)		(89,900)
Net cash position	$ 174,044		$ 131,431

Financial Instruments - Summa_2

Financial Instruments - Summary of Net Cash Position (Parenthetical) (Detail) - USD ($) $ in Thousands	Mar. 31, 2019	Mar. 31, 2018
Disclosure of detailed information about financial instruments [abstract]
Unamortized debt issuance cost	$ 409	$ 769

Pension and Other Employee Ob_3

Pension and Other Employee Obligations - Summary of Pension and Other Employee Obligations (Detail) - USD ($) $ in Thousands	Mar. 31, 2019	Apr. 01, 2018	Mar. 31, 2018
Current:
Salaries and bonus	$ 62,320		$ 59,346
Pension	854		1,189
Withholding taxes on salary and statutory payables	4,947		4,082
Total	68,121	$ 64,617	64,617
Non-current:
Pension and other obligations	11,248	9,621	9,621
Total	$ 11,248	$ 9,621	$ 9,621

Pension and Other Employee Ob_4

Pension and Other Employee Obligations - Summary of Employee Benefits Costs (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2019	Mar. 31, 2018	Mar. 31, 2017
Disclosure of employee benefit expenses [Line Items]
Salaries and bonus	$ 424,005	$ 405,665	$ 307,378
Employee benefit plans: Defined contribution plan	11,572	11,684	10,265
Employee benefit plans: Defined benefit plan	2,242	3,042	2,639
Share-based compensation expense	30,305	30,565	23,036
Employee benefit costs	468,124	450,956	343,318
Cost of revenue [member]
Disclosure of employee benefit expenses [Line Items]
Share-based compensation expense	4,278	3,770	2,765
Employee benefit costs	346,914	329,289	249,701
Selling and marketing expenses [member]
Disclosure of employee benefit expenses [Line Items]
Share-based compensation expense	3,983	2,557	1,723
Employee benefit costs	34,054	31,373	24,717
General and administrative expenses [member]
Disclosure of employee benefit expenses [Line Items]
Share-based compensation expense	22,044	24,238	18,548
Employee benefit costs	$ 87,156	$ 90,294	$ 68,900

Pension and Other Employee Ob_5

Pension and Other Employee Obligations - Contributions to Defined Contribution Plans (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2019	Mar. 31, 2018	Mar. 31, 2017
Disclosure of geographical areas [Line Items]
Contributions to defined contribution plans	$ 11,572	$ 11,684	$ 10,265
India [member]
Disclosure of geographical areas [Line Items]
Contributions to defined contribution plans	7,919	8,123	7,587
Philippines [member]
Disclosure of geographical areas [Line Items]
Contributions to defined contribution plans	162	127	106
South Africa [member]
Disclosure of geographical areas [Line Items]
Contributions to defined contribution plans	840	860	715
Sri Lanka [member]
Disclosure of geographical areas [Line Items]
Contributions to defined contribution plans	505	625	661
UK [member]
Disclosure of geographical areas [Line Items]
Contributions to defined contribution plans	759	670	780
USA [Member
Disclosure of geographical areas [Line Items]
Contributions to defined contribution plans	$ 1,387	$ 1,279	$ 416

Pension and Other Employee Ob_6

Pension and Other Employee Obligations - Summary of Net Periodic Cost (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2019	Mar. 31, 2018	Mar. 31, 2017
Disclosure of defined benefit plans [abstract]
Service cost	$ 1,621	$ 1,917	$ 2,188
Past service cost		538
Interest on the net defined benefit liability	621	587	451
Net gratuity cost	$ 2,242	$ 3,042	$ 2,639

Pension and Other Employee Ob_7

Pension and Other Employee Obligations - Summary of Net Defined Benefit Liability (Asset) (Detail) $ in Thousands	12 Months Ended
	Mar. 31, 2019USD ($)yr	Mar. 31, 2018USD ($)yr	Mar. 31, 2017USD ($)
Disclosure of net defined benefit liability (asset) [line items]
Service cost	$ 1,621	$ 1,917	$ 2,188
Past service cost		538
Interest cost	621	587	451
Accrued pension liability
Current	854	1,189
Non-current	10,439	8,871
Net amount recognized	11,293	10,060
Fair value of plan assets	(1,259)	(1,041)
Net surplus (deficit) in plan	$ 10,652	$ 9,377
Weighted average duration of defined benefit obligation (both funded and unfunded) | yr	5	4.8
Benefit obligations [member]
Disclosure of net defined benefit liability (asset) [line items]
Beginning of the year	$ 11,101	$ 11,776
Foreign currency translation	(671)	(118)
Service cost	1,621	1,917
Past service cost		538
Interest cost	692	657
Benefits paid	(1,213)	(1,160)
Actuarial (gain)/loss from changes in demographic assumptions	48	62
Actuarial (gain)/loss from changes in financial assumptions	32	(3,428)
Actuarial (gain)/loss from actual experience compared to assumptions	942	857
End of the year	12,552	11,101	11,776
Plan assets [member]
Disclosure of net defined benefit liability (asset) [line items]
Beginning of the year	1,041	976
Foreign currency translation	(57)	(5)
Expected return on plan assets	71	70
Benefits paid	(1,129)	(1,081)
Actuarial (gain)/loss	(21)	(23)
Actual contributions	1,354	1,104
End of the year	1,259	1,041	$ 976
Present value of funded defined benefit obligation [member]
Accrued pension liability
Present value of defined benefit obligation	11,911	10,418
Present value of unfunded defined benefit obligation [member]
Accrued pension liability
Present value of defined benefit obligation	$ 641	$ 683

Pension and Other Employee Ob_8

Pension and Other Employee Obligations - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2019	Mar. 31, 2018	Mar. 31, 2017
Disclosure of defined benefit plans [line items]
Net amount recognized relating to defined benefit plan	$ 11,293	$ 10,060
Maximum limit of lump-sum gratuity payment	29	31	$ 14
Past service cost		538
Amount of fund assets invested	1,259	1,041
Expected contributions for the year ending March 31, 2018	1,958
Life Insurance Corporation of India [member]
Disclosure of defined benefit plans [line items]
Amount of fund assets invested	4	4
Aviva Life Insurance Company Private Limited [member]
Disclosure of defined benefit plans [line items]
Amount of fund assets invested	$ 1,255	1,037
Unquoted government securities [member] | Life Insurance Corporation of India [member]
Disclosure of defined benefit plans [line items]
Fund assets, investment percentage	40.00%
Unquoted government securities [member] | Aviva Life Insurance Company Private Limited [member]
Disclosure of defined benefit plans [line items]
Fund assets, investment percentage	87.00%
Money market instruments [member] | Life Insurance Corporation of India [member]
Disclosure of defined benefit plans [line items]
Fund assets, investment percentage	60.00%
Money market instruments [member] | Aviva Life Insurance Company Private Limited [member]
Disclosure of defined benefit plans [line items]
Fund assets, investment percentage	13.00%
Previously Reported [Member]
Disclosure of defined benefit plans [line items]
Maximum limit of lump-sum gratuity payment			$ 15
Discount rate [member]
Disclosure of defined benefit plans [line items]
Possible change in discount rates	Up to 1%
India [member]
Disclosure of defined benefit plans [line items]
Net amount recognized relating to defined benefit plan	$ 10,683	9,402
Philippines [member]
Disclosure of defined benefit plans [line items]
Net amount recognized relating to defined benefit plan	29	36
Sri Lanka [member]
Disclosure of defined benefit plans [line items]
Net amount recognized relating to defined benefit plan	$ 581	$ 622

Pension and Other Employee Ob_9

Pension and Other Employee Obligations - Actuarial Assumptions For Gratuity Plans (Detail)	Mar. 31, 2019	Mar. 31, 2018	Mar. 31, 2017
Disclosure of defined benefit plans [line items]
Expected rate of return on plan assets	7.00%	7.30%	7.05%
Bottom of range [member]
Disclosure of defined benefit plans [line items]
Rate of increase in compensation level	7.00%	7.00%	7.00%
Top of range [member]
Disclosure of defined benefit plans [line items]
Rate of increase in compensation level	8.00%	10.00%	15.00%
India [member]
Disclosure of defined benefit plans [line items]
Discount rate			7.05%
India [member] | Bottom of range [member]
Disclosure of defined benefit plans [line items]
Discount rate	6.60%	6.60%
India [member] | Top of range [member]
Disclosure of defined benefit plans [line items]
Discount rate	7.00%	7.30%
Philippines [member]
Disclosure of defined benefit plans [line items]
Discount rate	6.10%	3.10%	5.45%
Sri Lanka [member]
Disclosure of defined benefit plans [line items]
Discount rate	11.00%	10.00%	12.80%

Pension and Other Employee O_10

Pension and Other Employee Obligations - Sensitivity of Defined Benefit Obligation to a Change in Each Significant Actuarial Assumption (Detail)	Mar. 31, 2019
India [member] | Discount rate [member]
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Sensitivity of defined benefit obligation due to a possible increase in assumption	(4.70%)
Sensitivity of defined benefit obligation due to a possible decrease in assumption	5.20%
India [member] | Salary escalation [member]
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Sensitivity of defined benefit obligation due to a possible increase in assumption	4.10%
Sensitivity of defined benefit obligation due to a possible decrease in assumption	(3.90%)
Philippines [member] | Discount rate [member]
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Sensitivity of defined benefit obligation due to a possible increase in assumption	(0.90%)
Sensitivity of defined benefit obligation due to a possible decrease in assumption	1.00%
Philippines [member] | Salary escalation [member]
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Sensitivity of defined benefit obligation due to a possible increase in assumption	0.50%
Sensitivity of defined benefit obligation due to a possible decrease in assumption	(0.50%)
Sri Lanka [member] | Discount rate [member]
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Sensitivity of defined benefit obligation due to a possible increase in assumption	(4.20%)
Sensitivity of defined benefit obligation due to a possible decrease in assumption	4.60%
Sri Lanka [member] | Salary escalation [member]
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Sensitivity of defined benefit obligation due to a possible increase in assumption	4.20%
Sensitivity of defined benefit obligation due to a possible decrease in assumption	(3.90%)

Pension and Other Employee O_11

Pension and Other Employee Obligations - Sensitivity of Defined Benefit Obligation to a Change in Each Significant Actuarial Assumption (Parenthetical) (Detail)	Mar. 31, 2019
Discount rate [member] | India [member]
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Increase in assumption	1.00%
Decrease in assumption	1.00%
Discount rate [member] | Philippines [member]
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Increase in assumption	1.00%
Decrease in assumption	1.00%
Discount rate [member] | Sri Lanka [member]
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Increase in assumption	1.00%
Decrease in assumption	1.00%
Salary escalation [member] | India [member]
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Increase in assumption	1.00%
Decrease in assumption	1.00%
Salary escalation [member] | Philippines [member]
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Increase in assumption	1.00%
Decrease in assumption	1.00%
Salary escalation [member] | Sri Lanka [member]
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Increase in assumption	1.00%
Decrease in assumption	1.00%

Pension and Other Employee O_12

Pension and Other Employee Obligations - Maturity Analysis of Defined Benefit Payments (Detail) $ in Thousands	Mar. 31, 2019USD ($)
Disclosure of Information About Maturity Profile of Defined Benefit Obligation [line items]
Defined benefit payments	$ 22,995
2020 [member]
Disclosure of Information About Maturity Profile of Defined Benefit Obligation [line items]
Defined benefit payments	2,113
2021 [member]
Disclosure of Information About Maturity Profile of Defined Benefit Obligation [line items]
Defined benefit payments	2,134
2022 [member]
Disclosure of Information About Maturity Profile of Defined Benefit Obligation [line items]
Defined benefit payments	2,250
2023 [member]
Disclosure of Information About Maturity Profile of Defined Benefit Obligation [line items]
Defined benefit payments	2,439
2024 [member]
Disclosure of Information About Maturity Profile of Defined Benefit Obligation [line items]
Defined benefit payments	2,524
More than 5 years [member]
Disclosure of Information About Maturity Profile of Defined Benefit Obligation [line items]
Defined benefit payments	$ 11,535

Provisions and Accrued Expens_3

Provisions and Accrued Expenses - Summary of Provisions and Accrued Expenses (Detail) - USD ($) $ in Thousands	Mar. 31, 2019	Apr. 01, 2018	Mar. 31, 2018
Current provisions and accrued expenses [abstract]
Accrued expenses	$ 27,619		$ 28,826
Total	$ 27,619	$ 28,826	$ 28,826

Contract liabilities - Summary

Contract liabilities - Summary of Deferred Revenue (Detail) - USD ($) $ in Thousands	Mar. 31, 2019	Mar. 31, 2018
Current
Payments in advance of services	$ 2,229	$ 557
Advance billings	3,092	2,104
Others	106	247
Total	5,427	2,908
Non-current
Payments in advance of services	4,950	550
Advance billings	1,642	2
Others	17	19
Total	$ 6,609	$ 571

Other Liabilities - Summary of

Other Liabilities - Summary of Other Liabilities (Detail) - USD ($) $ in Thousands	Mar. 31, 2019	Apr. 01, 2018	Mar. 31, 2018
Current
Withholding taxes and value added tax payables	$ 4,741		$ 5,117
Contingent consideration (Refer note 5(b), 5(c) and 5(d))	3,197		8,233
Deferred rent	649		800
Other liabilities	1,707		1,589
Total	10,294	$ 15,739	15,739
Non-current
Deferred rent	7,780		6,544
Contingent consideration (Refer note 5(b), 5(c) and 5(d))			3,155
Other liabilities	1,179		1,963
Total	$ 8,959	$ 11,662	$ 11,662

Share Capital - Additional Info

Share Capital - Additional Information (Detail)	Mar. 30, 2018USD ($)shares	Mar. 16, 2016USD ($)shares	Mar. 31, 2019USD ($)shares	Mar. 31, 2019GBP (£)£ / sharesshares	Mar. 31, 2018USD ($)shares	Mar. 31, 2018GBP (£)£ / sharesshares	Mar. 31, 2017USD ($)shares	Mar. 31, 2016USD ($)shares	Mar. 31, 2019$ / sharesshares	Mar. 31, 2018$ / sharesshares	Mar. 16, 2018£ / shares
Disclosure of classes of share capital [line items]
Authorized share capital shares				60,000,000		60,000,000			60,000,000	60,000,000
Par value per share | (per share)				£ 0.10		£ 0.10			$ 0.16	$ 0.16
Treasury shares [member]
Disclosure of classes of share capital [line items]
Number of shares outstanding				1,101,300		4,400,000	3,300,000	1,100,000	1,101,300	4,400,000
Number of shares cancelled			(4,400,000)	(4,400,000)
Cancellation of treasury shares | $			$ 134,231,000
Share capital [member]
Disclosure of classes of share capital [line items]
Number of shares outstanding				511,532,220		54,834,080	53,312,559	52,406,304	511,532,220	54,834,080
Number of shares cancelled			(4,400,000)	(4,400,000)
Cancellation of treasury shares | $			$ (573,000)
Share premium [member]
Disclosure of classes of share capital [line items]
Cancellation of treasury shares | $			$ (133,658,000)
Ordinary shares [member]
Disclosure of classes of share capital [line items]
Authorized share capital amount | £				£ 6,100,000		£ 6,100,000
Authorized share capital shares				60,000,000		60,000,000			60,000,000	60,000,000
Par value per share | £ / shares				£ 0.1		£ 0.10
Number of shares outstanding				50,051,920		50,434,080			50,051,920	50,434,080
Preference shares [member]
Disclosure of classes of share capital [line items]
Authorized share capital shares				1,000,000		1,000,000			1,000,000	1,000,000
Par value per share | £ / shares				£ 0.1		£ 0.10
Number of shares outstanding				0		0			0	0
American depositary shares [member]
Disclosure of classes of share capital [line items]
Par value per share | £ / shares											£ 0.10
Number of ordinary shares represented by 1 American Depositary Shares		1
Number of shares repurchased			1,101,300	1,101,300	1,100,000	1,100,000	2,200,000
Shares repurchased value | $			$ 56,362,000		$ 39,546,000		$ 64,224,000
Shares repurchased transaction costs | $			11,000		$ 17,000		33,000
Share repurchase cancellation fees | $			$ 55,000				$ 111,000	$ 55,000
American depositary shares [member] | Top of range [member]
Disclosure of classes of share capital [line items]
Number of shares authorized to be repurchased	3,300,000	3,300,000
Price for repurchase of shares | $	$ 100	$ 50
Duration of share repurchase program	36 months
American depositary shares [member] | Bottom of range [member]
Disclosure of classes of share capital [line items]
Price for repurchase of shares | $	$ 10	$ 10
American depositary shares [member] | Treasury shares [member]
Disclosure of classes of share capital [line items]
Number of shares cancelled			4,400,000	4,400,000

Revenue - Summary of Revenue by

Revenue - Summary of Revenue by Service Type (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2019	Mar. 31, 2018	Mar. 31, 2017
Disclosure of products and services [line items]
Revenue	$ 809,120	$ 757,956	$ 602,546
Industry-specific [member]
Disclosure of products and services [line items]
Revenue	307,214	258,155	170,212
Customer interaction services [member]
Disclosure of products and services [line items]
Revenue	183,199	193,427	168,096
Finance and accounting [member]
Disclosure of products and services [line items]
Revenue	175,194	162,432	124,089
Research and analytics [member]
Disclosure of products and services [line items]
Revenue	91,716	89,402	79,948
Auto claims [member]
Disclosure of products and services [line items]
Revenue	34,885	35,414	44,642
Others [member]
Disclosure of products and services [line items]
Revenue	$ 16,912	$ 19,127	$ 15,559

Revenue - Summary of Revenue _2

Revenue - Summary of Revenue by Industry (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2019	Mar. 31, 2018	Mar. 31, 2017
Disclosure of revenue by industry [line items]
Revenue	$ 809,120	$ 757,956	$ 602,546
Insurance [member]
Disclosure of revenue by industry [line items]
Revenue	215,242	194,593	178,196
Diversified businesses including manufacturing, retail, CPG, media and entertainment, and telecom [member]
Disclosure of revenue by industry [line items]
Revenue	142,091	137,049	105,325
Travel and leisure [member]
Disclosure of revenue by industry [line items]
Revenue	140,996	142,091	128,051
Healthcare [member]
Disclosure of revenue by industry [line items]
Revenue	124,109	111,593	40,814
Utilities [member]
Disclosure of revenue by industry [line items]
Revenue	56,334	66,030	56,059
Shipping and logistics [member]
Disclosure of revenue by industry [line items]
Revenue	49,858	33,922	25,638
Consulting and professional services [member]
Disclosure of revenue by industry [line items]
Revenue	44,142	39,683	41,876
Banking and financial services [member]
Disclosure of revenue by industry [line items]
Revenue	$ 36,348	$ 32,995	$ 26,587

Revenue - Summary of Revenue _3

Revenue - Summary of Revenue by Contract Type (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2019	Mar. 31, 2018	Mar. 31, 2017
Disclosure of revenue by contract type [line items]
Revenue	$ 809,120	$ 757,956	$ 602,546
Full-time-equivalent [member]
Disclosure of revenue by contract type [line items]
Revenue	522,436	473,898	432,919
Transaction [member]
Disclosure of revenue by contract type [line items]
Revenue	137,219	141,617	106,352
Subscription [member]
Disclosure of revenue by contract type [line items]
Revenue	66,542	58,916	2,139
Fixed price [member]
Disclosure of revenue by contract type [line items]
Revenue	42,512	39,788	27,375
Others [member]
Disclosure of revenue by contract type [line items]
Revenue	$ 40,411	$ 43,735	$ 33,761

Revenue - Additional Informatio

Revenue - Additional Information (Detail) $ in Thousands	Apr. 01, 2018USD ($)
Revenue [abstract]
Contract acquisition cost capitalized	$ 6,821

Revenue - Summary of Movement i

Revenue - Summary of Movement in Contract Assets (Detail) $ in Thousands	12 Months Ended
	Mar. 31, 2019USD ($)
Disclosure of contract assets [line items]
Opening Balance	$ 6,240
Impact on adoption of IFRS 15	7,381
Adjusted opening balance	13,621
Additions during the year	21,222
Amortization/recognition during the year	(7,149)
Impairment loss recognized during the year	(508)
Translation adjustments	(959)
Closing Balance	26,227
Sales Commission [member]
Disclosure of contract assets [line items]
Impact on adoption of IFRS 15	6,821
Adjusted opening balance	6,821
Additions during the year	3,182
Amortization/recognition during the year	(1,185)
Impairment loss recognized during the year	(508)
Translation adjustments	(279)
Closing Balance	8,031
Transition activities [member]
Disclosure of contract assets [line items]
Opening Balance	3,038
Impact on adoption of IFRS 15	201
Adjusted opening balance	3,239
Additions during the year	11,507
Amortization/recognition during the year	(1,120)
Translation adjustments	(215)
Closing Balance	13,411
Upfront payments/other contract assets [member]
Disclosure of contract assets [line items]
Opening Balance	3,202
Impact on adoption of IFRS 15	359
Adjusted opening balance	3,561
Additions during the year	6,533
Amortization/recognition during the year	(4,844)
Translation adjustments	(465)
Closing Balance	$ 4,785

Revenue - Summary of Movement_2

Revenue - Summary of Movement in Contract Liabilities (Detail) $ in Thousands	12 Months Ended
	Mar. 31, 2019USD ($)
Disclosure of contract liabilities [line items]
Opening balance	$ 3,479
Impact on offset with trade receivables and unbilled revenue	5,253
Gross opening balance	8,732
Impact on adoption of IFRS 15	64
Adjusted opening balance	8,796
Additions during the year	67,976
Revenue recognized during the year	(54,920)
Translation adjustments	(543)
Gross closing balance	21,309
Impact on offset with trade receivables and unbilled revenue	(9,273)
Closing balance	12,036
Payments in advance of services [member]
Disclosure of contract liabilities [line items]
Opening balance	1,107
Impact on offset with trade receivables and unbilled revenue	115
Gross opening balance	1,222
Impact on adoption of IFRS 15	64
Adjusted opening balance	1,286
Additions during the year	11,175
Revenue recognized during the year	(2,918)
Translation adjustments	(109)
Gross closing balance	9,434
Impact on offset with trade receivables and unbilled revenue	(2,255)
Closing balance	7,179
Advance billings [member]
Disclosure of contract liabilities [line items]
Opening balance	2,106
Impact on offset with trade receivables and unbilled revenue	4,345
Gross opening balance	6,451
Adjusted opening balance	6,451
Additions during the year	44,940
Revenue recognized during the year	(39,927)
Translation adjustments	(351)
Gross closing balance	11,113
Impact on offset with trade receivables and unbilled revenue	(6,379)
Closing balance	4,734
Others [member]
Disclosure of contract liabilities [line items]
Opening balance	266
Impact on offset with trade receivables and unbilled revenue	793
Gross opening balance	1,059
Adjusted opening balance	1,059
Additions during the year	11,861
Revenue recognized during the year	(12,075)
Translation adjustments	(83)
Gross closing balance	762
Impact on offset with trade receivables and unbilled revenue	(639)
Closing balance	$ 123

Revenue - Summary of Estimated

Revenue - Summary of Estimated Revenue Expected to be Recognized in Future Related to Remaining Performance Obligations (Detail) $ in Thousands	Mar. 31, 2019USD ($)
Disclosure of performance obligations [line items]
Transaction price allocated to remaining performance obligations	$ 27,723
Less than 1 Year [member]
Disclosure of performance obligations [line items]
Transaction price allocated to remaining performance obligations	15,635
1-2 years [member]
Disclosure of performance obligations [line items]
Transaction price allocated to remaining performance obligations	10,182
2-5 years [member]
Disclosure of performance obligations [line items]
Transaction price allocated to remaining performance obligations	1,906
More than 5 years [member]
Disclosure of performance obligations [line items]
Transaction price allocated to remaining performance obligations

Expenses by Nature - Summary of

Expenses by Nature - Summary of Expenses by Nature (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2019	Mar. 31, 2018	Mar. 31, 2017
Expenses by nature [abstract]
Employee cost	$ 468,124	$ 450,956	$ 343,318
Repair payments	15,166	16,970	24,102
Facilities cost	91,393	89,037	75,383
Depreciation	20,334	19,954	16,903
Legal and professional expenses	20,019	22,972	15,902
Travel expenses	22,757	23,748	18,563
Others	40,277	38,886	33,526
Total cost of revenue, selling and marketing and general and administrative expenses	$ 678,070	$ 662,523	$ 527,697

Finance Expense - Summary of Fi

Finance Expense - Summary of Finance Expense (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2019	Mar. 31, 2018	Mar. 31, 2017
Analysis of income and expense [abstract]
Interest expense	$ 3,266	$ 3,215	$ 424
(Gain)/loss on interest rate swaps	(422)	561	71
Debt issue cost	360	488	52
Total	$ 3,204	$ 4,264	$ 547

Other Income, Net - Summary of

Other Income, Net - Summary of Other Income, Net (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2019	Mar. 31, 2018	Mar. 31, 2017
Analysis of income and expense [abstract]
Interest income	$ 2,556	$ 3,693	$ 2,083
Dividend income	32	3,570	4,131
Net gain arising on financial assets designated as FVTPL	7,947	3	6
Others, net	4,059	3,964	2,469
Total	$ 14,594	$ 11,230	$ 8,689

Share-based Payments - Addition

Share-based Payments - Additional Information (Detail)	12 Months Ended
	Mar. 31, 2019USD ($)yr$ / sharesshares	Mar. 31, 2018USD ($)yr$ / sharesshares	Mar. 31, 2017USD ($)yr$ / sharesshares
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of shares available for future grants | shares	3,303,952
Number of shares issued upon exercise of share options and RSUs | shares	719,140	1,521,521	906,255
Total cash received from option exercised		$ 1,347,000	$ 8,941,000
Share-based compensation expense	$ 30,305,000	30,565,000	23,036,000
2006 Incentive award plan [member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Aggregate intrinsic value of options exercised	$ 0	$ 180,000	$ 2,697,000
Total grant date fair value of options vested | shares	0	0	0
Total cash received from option exercised	$ 0	$ 1,347,000	$ 8,941,000
Number of options granted	0	0	0
Weighted average share price of options exercised	$ 0	$ 30.44	$ 27.46
Exercise price per options outstanding	$ 0	$ 0
Weighted average remaining contractual term | yr	0	0	0.10
PSUs [member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Vesting period		Three years
Unrecognized compensation cost related to unvested other equity instruments	$ 7,055,000
Weighted average grant date fair value	47.54	$ 30.35	$ 31.12
Aggregate intrinsic value of share units exercised	15,077,000	17,737,000	4,237,000
Total grant date fair value of units vested	$ 9,535,000	$ 8,696,000	$ 6,280,000
Weighted average share price of share units exercised other equity instruments | $ / shares	$ 50.75	$ 35.01	$ 29.89
Number of other equity instruments issued in share-based payment arrangement	199,303	400,463
Expected weighted average period for recognition of compensation cost other equity instruments | yr	2.2
Share-based options [member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Share-based incentive plan - term	10 years
Share-based options [member] | Top of range [member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Vesting period	Four years
Restricted share units (RSUs) [member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Share-based incentive plan - term	10 years
Restricted share units (RSUs) [member] | Top of range [member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Vesting period	Four years
RSUs dependent on non-market performance condition [member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Unrecognized compensation cost related to unvested other equity instruments	$ 7,276,000
Expected weighted average period for recognition of compensation cost other equity instruments | yr	2.7
Weighted average grant date fair value	$ 47.89	$ 30.85	$ 30.26
Aggregate intrinsic value of share units exercised	21,324,000	34,339,000	9,991,000
Total grant date fair value of units vested	$ 15,964,000	$ 16,931,000	$ 14,631,000
Weighted average share price of share units exercised other equity instruments | $ / shares	$ 50.52	$ 35.73	$ 29.08
Number of other equity instruments issued in share-based payment arrangement	383,229	497,689
RSUs dependent on market performance condition [member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Unrecognized compensation cost related to unvested other equity instruments	$ 103,000
Expected weighted average period for recognition of compensation cost other equity instruments | yr	0.7
Weighted average grant date fair value	$ 0	$ 0	$ 12.56
Additional cost as a result of modification in respect of modified share awards	1,185,000
Incremental cost recognized in the current year in respect of such modified RSUs	$ 540,000	$ 540,000
Number of other equity instruments issued in share-based payment arrangement	0	0
RSUs related total shareholders return [member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Unrecognized compensation cost related to unvested other equity instruments	$ 4,589,000
Expected weighted average period for recognition of compensation cost other equity instruments | yr	1.7
Weighted average grant date fair value	$ 57.20	$ 36.52
Number of other equity instruments issued in share-based payment arrangement	166,760	248,655
Share-based compensation expense	$ 2,886,000	$ 1,368,000
RSUs BBBEE Program In South Africa [member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Vesting period	Four years
Number of other equity instruments issued in share-based payment arrangement	14,250	32,050
Share-based compensation expense	$ 760,000	$ 547,000	$ 0
Unamortized Share based compensation	$ 3,040,000

Share-based Payments - Summary

Share-based Payments - Summary of Share-based Compensation Expense (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2019	Mar. 31, 2018	Mar. 31, 2017
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Share-based compensation expense	$ 30,305	$ 30,565	$ 23,036
Cost of revenue [member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Share-based compensation expense	4,278	3,770	2,765
Selling and marketing expenses [member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Share-based compensation expense	3,983	2,557	1,723
General and administrative expenses [member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Share-based compensation expense	$ 22,044	$ 24,238	$ 18,548

Share-based Payments - Movement

Share-based Payments - Movements in Number of Options Outstanding under 2006 Incentive Award Plan and Related Weighted Average Exercise Prices (Detail) - 2006 Incentive award plan [member]	12 Months Ended
	Mar. 31, 2018USD ($)yr	Mar. 31, 2019USD ($)yr	Mar. 31, 2017yr
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Beginning balance	117,179
Exercised	(48,227)
Lapsed	(68,952)
Weighted average exercise price, Beginning balance	$ 27.25
Options exercisable		0
Weighted average exercise price, Exercised	7.63
Weighted average exercise price, Lapsed	7.87
Aggregate intrinsic value, Beginning balance	$ 163,000
Weighted average exercise price, Options exercisable		$ 0
Weighted average remaining contract term (in years) | yr	0	0	0.10
Aggregate intrinsic value, Options exercisable		$ 0
Weighted average remaining contract term (in years), Options exercisable | yr		0

Share-based Payments - Moveme_2

Share-based Payments - Movements in Number of Restricted Share Units Dependent on Non-market Performance Condition Outstanding under 2006 and 2016 Incentive Award Plan and Related Weighted Average Fair Values (Detail) - RSUs dependent on non-market performance condition [member]	12 Months Ended
	Mar. 31, 2019USD ($)yr	Mar. 31, 2018USD ($)yr	Mar. 31, 2017USD ($)yr
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Beginning balance	1,072,833	1,573,246
Granted	383,229	497,689
Exercised	(422,088)	(961,111)
Forfeited	(70,723)	(34,775)
Lapsed	(10,856)	(2,216)
Ending balance	952,395	1,072,833	1,573,246
Weighted average fair value, Beginning balance	$ 27.05	$ 22.47
Exercisable	410,948
Weighted average fair value, Granted	$ 47.89	30.85
Weighted average fair value, Exercised	28.40	21.45
Weighted average fair value, Forfeited	36.08	29.07
Weighted average fair value, Lapsed	8.22	23.47
Weighted average fair value, Ending balance	34.38	$ 27.05	$ 22.47
Weighted average fair value, exercisable	$ 27.40
Weighted average remaining contract term (in years) | yr	7.62	7.75	7.50
Weighted average remaining contract term (in years), exercisable | yr	6.33
Aggregate intrinsic value	$ 50,734,000	$ 48,632,000	$ 45,011,000
Aggregate intrinsic value, exercisable	$ 21,891,000

Share-based Payments - Moveme_3

Share-based Payments - Movements in Number of Restricted Share Units Dependent on Market Performance Condition Outstanding under 2006 and 2016 Incentive Award Plan and Related Weighted Average Fair Values (Detail) - RSUs dependent on market performance condition [member]	12 Months Ended
	Mar. 31, 2019USD ($)yr	Mar. 31, 2018USD ($)yr	Mar. 31, 2017USD ($)yr
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Beginning balance	203,990	203,990
Granted	0	0
Exercised	0	0
Forfeited	0	0
Lapsed	0	0
Ending balance	203,990	203,990	203,990
Weighted average fair value, Beginning balance	$ 13.21	$ 13.21
Exercisable	5,000
Weighted average fair value, Granted	$ 0	0
Weighted average fair value, Ending balance	13.21	$ 13.21	$ 13.21
Exercisable	$ 14.30
Weighted average remaining contract term (in years) | yr	6.10	7.10	8.10
Weighted average remaining contract term (in years), exercisable | yr	7.08
Aggregate intrinsic value	$ 10,867,000	$ 9,247,000	$ 5,836,000
Aggregate intrinsic value, exercisable	$ 266,000

Share-based Payments - Summar_2

Share-based Payments - Summary of RSUs related to Total Shareholder's Return ('TSR') (Detail) - RSUs related total shareholders return [member]	12 Months Ended
	Mar. 31, 2019USD ($)yr	Mar. 31, 2018USD ($)yr
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Beginning balance	248,655
Granted	166,760	248,655
Exercised	0	0
Forfeited	(62,040)
Lapsed	0	0
Ending balance	353,375	248,655
Weighted average fair value, Beginning balance	$ 36.52
RSUs exercisable	0
Weighted average fair value, Granted	$ 57.20	$ 36.52
Weighted average fair value, Exercised	0	0
Weighted average fair value, Forfeited	44.15
Weighted average fair value, Lapsed	0	0
Weighted average fair value, Ending balance	44.94	$ 36.52
Weighted average fair value, exercisable	$ 0
Weighted average remaining contract term (in years) | yr	8.49	9.08
Weighted average remaining contract term (in years), exercisable | yr	0
Aggregate intrinsic value	$ 18,824,000	$ 11,272,000
Aggregate intrinsic value, exercisable	$ 0

Share-based Payments - Moveme_4

Share-based Payments - Movements in Number of Performance Share Units Outstanding under 2006 and 2016 Incentive Award Plan and Related Weighted Average Fair Values (Detail) - PSUs [member]	12 Months Ended
	Mar. 31, 2019USD ($)yr	Mar. 31, 2018USD ($)yr	Mar. 31, 2017USD ($)yr
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Beginning balance	1,059,975	1,184,852
Granted	199,303	400,463
Exercised	(297,052)	(506,660)
Forfeited	(48,467)	(18,681)
Ending balance	913,759	1,059,975	1,184,852
Weighted average fair value, Beginning balance	$ 26.36	$ 21
Exercisable	272,977
Weighted average fair value, Granted	$ 47.54	30.35
Weighted average fair value, Exercised	23.25	16.79
Weighted average fair value, Forfeited	30.06	29.38
Weighted average fair value, Ending balance	29.80	$ 26.36	$ 21
Weighted average fair value, exercisable	$ 21.91
Weighted average remaining contract term (in years) | yr	7.13	7.51	7.36
Weighted average remaining contract term (in years), exercisable | yr	5.59
Aggregate intrinsic value	$ 48,674,000	$ 48,048,000	$ 33,899,000
Aggregate intrinsic value, exercisable	$ 14,541,000

Income Taxes - Domestic and For

Income Taxes - Domestic and Foreign Source Component of Profit/(Loss) Before Income Taxes (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2019	Mar. 31, 2018	Mar. 31, 2017
Disclosure of income taxes [Line Items]
Profit before income taxes	$ 131,152	$ 101,867	$ 55,293
Domestic [member]
Disclosure of income taxes [Line Items]
Profit before income taxes	(2,742)	(4,439)	(5,342)
Foreign [member]
Disclosure of income taxes [Line Items]
Profit before income taxes	$ 133,894	$ 106,306	$ 60,635

Income Taxes - Provision for In

Income Taxes - Provision for Income Taxes (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2019	Mar. 31, 2018	Mar. 31, 2017
Disclosure of income taxes [Line Items]
Current taxes	$ 27,526	$ 24,494	$ 25,785
Deferred taxes	(1,807)	(9,063)	(8,255)
Income tax expense	25,719	15,431	17,530
Foreign [member]
Disclosure of income taxes [Line Items]
Current taxes	27,526	24,494	25,785
Deferred taxes	$ (1,807)	$ (9,063)	$ (8,255)

Income Tax - Additional Informa

Income Tax - Additional Information (Detail) - USD ($)	Apr. 01, 2018	Mar. 21, 2009	Mar. 31, 2019	Mar. 31, 2018	Mar. 31, 2017	Mar. 31, 2015
Disclosure of income taxes [Line Items]
Provision for income taxes			$ 25,719,000	$ 15,431,000	$ 17,530,000
Corporate tax rate				0.00%
Deferred tax liability derecognized	$ 11,816,000		10,706,000	$ 11,812,000
Provision for income taxes			$ 15,743,000	$ 9,368,000	$ 5,171,000
Decrease in basic earnings loss per share			$ 0.31	$ 0.19	$ 0.10
Decrease in diluted earnings loss per share			$ 0.30	$ 0.18	$ 0.10
Unused tax losses for which no deferred tax asset recognized			$ 18,270,000
Temporary difference on which deferred tax liability has not been recognized amounts			617,038,000	$ 494,571,000	$ 401,857,000
Income tax reserve			11,658,000	12,370,000
Deposit of disputed amounts with tax authorities			12,644,000	13,416,000
Payment of service tax and related penalty		$ 5,034,000
Value Edge Research Services Private Limited [member]
Disclosure of income taxes [Line Items]
Deferred tax liability derecognized				1,686,000
Legal proceedings contingent liability [member]
Disclosure of income taxes [Line Items]
Estimated amount of additional taxes			55,135,000	45,002,000
Estimated amount of additional taxes, interest			$ 18,413,000	13,897,000
Domestic [member]
Disclosure of income taxes [Line Items]
Provision for income taxes				$ 0
Pune Mumbai and Chennai in India [member] | 2017 - 2026 [member]
Disclosure of income taxes [Line Items]
Percentage of income tax exemption					50.00%
New Pune and Gurgaon in India [member] | Until 2019 [member]
Disclosure of income taxes [Line Items]
Percentage of income tax exemption						100.00%
New Pune and Gurgaon in India [member] | 2020 - 2029 [member]
Disclosure of income taxes [Line Items]
Percentage of income tax exemption						50.00%
New Pune and Gurgaon in India [member] | Until 2022 [member]
Disclosure of income taxes [Line Items]
Percentage of income tax exemption				100.00%
New Pune and Gurgaon in India [member] | 2023 - 2032 [member]
Disclosure of income taxes [Line Items]
Percentage of income tax exemption				50.00%
India [member]
Disclosure of income taxes [Line Items]
Percentage of minimum alternative tax			21.55%
Estimated amount of additional taxes			$ 31,796,000	$ 43,583,000
Estimated amount of additional taxes, interest			$ 10,926,000	$ 17,234,000
Costa Rica [Member] | 2018 - 2021 [member]
Disclosure of income taxes [Line Items]
Percentage of income tax exemption			50.00%
Sri Lanka [member] | Changes in tax rates or tax laws enacted or announced [member]
Disclosure of income taxes [Line Items]
Corporate tax rate	14.00%
New Noida and Pune India [member] | Until 2023 [member]
Disclosure of income taxes [Line Items]
Percentage of income tax exemption			100.00%
New Noida and Pune India [member] | 2024 - 2023 [member]
Disclosure of income taxes [Line Items]
Percentage of income tax exemption			50.00%
USA [Member
Disclosure of income taxes [Line Items]
Corporate tax rate					35.00%
USA [Member | Changes in tax rates or tax laws enacted or announced [member]
Disclosure of income taxes [Line Items]
Corporate tax rate				21.00%
Tax effect from change in tax rate			$ 414,000	$ (5,212,000)
Reduction in effective tax rate			0.30%

Income Taxes - Income Taxes Rec

Income Taxes - Income Taxes Recognized Directly in Equity (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2019	Mar. 31, 2018	Mar. 31, 2017
Current and deferred tax relating to items charged or credited directly to equity [abstract]
Excess tax deductions related to share-based payments	$ (1,260)	$ (685)	$ (270)
Excess tax deductions related to share-based payments	46	(1,135)	715
Total income tax recognized directly in equity	$ (1,214)	$ (1,820)	$ 445

Income Taxes - Income Taxes R_2

Income Taxes - Income Taxes Recognized in Other Comprehensive Income (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2019	Mar. 31, 2018	Mar. 31, 2017
Income tax relating to components of other comprehensive income [abstract]
Current taxes	$ 0	$ 0	$ 0
Unrealized gain/(loss) on cash flow hedging derivatives	1,877	(9,409)	6,921
Pension liability	(939)
Total income tax recognized directly in other comprehensive income	$ 938	$ (9,409)	$ 6,921

Income Taxes - Reconciliation o

Income Taxes - Reconciliation of Estimated Income Tax to Income Tax Expense (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2019	Mar. 31, 2018	Mar. 31, 2017
Major components of tax expense (income) [abstract]
Profit before income taxes	$ 131,152	$ 101,867	$ 55,293
Income tax expense at tax rates applicable to individual entities	41,264	32,702	21,765
Effect of:
Items not deductible for tax	544	221	455
Exempt income	(16,024)	(11,250)	(7,706)
Non tax deductible goodwill impairment			4,335
(Gain)/loss in respect of which deferred tax (liability)/asset not recognized due to uncertainty and ineligibility to carry forward	138	324	(105)
Recognition of unutilized tax benefits / Unrecognized losses utilized	(841)		(1,220)
Temporary difference that will reverse during tax holiday period	614	22	1,580
Change in tax rate and law	(401)	(5,685)	78
Provision for uncertain tax position			(1,499)
State taxes	620	317	14
Due to acquisitions and merger		(1,686)
One time tax on undistributed earnings		266
Others, net	(195)	200	(167)
Income tax expense	$ 25,719	$ 15,431	$ 17,530

Income Taxes - Summary of Defer

Income Taxes - Summary of Deferred Taxes Arising from Temporary Differences and Unused Tax Losses (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2019	Mar. 31, 2018	Mar. 31, 2017
Disclosure of temporary difference, unused tax losses and unused tax credits [Line Items]
Opening balance	$ (15,583)	$ 4,113	$ (20,733)
Additions due to acquisition during the year	1,780	17	25,380
Recognized in statement of income	(1,807)	(9,063)	(8,255)
Recognized in equity	(46)	1,135	(715)
Recognized in/ Reclassified from other comprehensive income	938	(9,409)	6,921
Foreign currency translation	1,560	(106)	85
Closing balance	(13,066)	(15,583)	4,113
Deferred tax liabilities [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [Line Items]
Opening balance	15,529	34,530	5,253
Additions due to acquisition during the year		6	24,577
Recognized in statement of income	476	(9,835)	(2,742)
Recognized in/ Reclassified from other comprehensive income	1,877	(9,409)	6,921
Foreign currency translation	(76)	237	521
Closing balance	17,806	15,529	34,530
Deferred tax liabilities [member] | Intangible assets other than goodwill [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [Line Items]
Opening balance	12,662	21,123	(712)
Additions due to acquisition during the year		6	24,577
Recognized in statement of income	(573)	(8,555)	(2,769)
Foreign currency translation	94	88	27
Closing balance	12,183	12,662	21,123
Deferred tax liabilities [member] | Unrealized gain/(loss) on cash flow hedging and investment [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [Line Items]
Opening balance	1,759	12,294	4,857
Recognized in statement of income	46	(1,280)	27
Recognized in/ Reclassified from other comprehensive income	1,877	(9,409)	6,921
Foreign currency translation	(143)	154	489
Closing balance	3,539	1,759	12,294
Deferred tax liabilities [member] | Others [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [Line Items]
Opening balance	1,108	1,113	1,108
Recognized in statement of income	1,003
Foreign currency translation	(27)	(5)	5
Closing balance	2,084	1,108	1,113
Deferred tax assets [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [Line Items]
Opening balance	(31,112)	(30,417)	(25,986)
Additions due to acquisition during the year	1,780	11	803
Recognized in statement of income	(2,283)	772	(5,513)
Recognized in equity	(46)	1,135	(715)
Recognized in/ Reclassified from other comprehensive income	(939)
Foreign currency translation	1,636	(343)	(436)
Closing balance	(30,872)	(31,112)	(30,417)
Deferred tax assets [member] | Others [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [Line Items]
Opening balance	(328)	(975)	(362)
Additions due to acquisition during the year	(3)
Recognized in statement of income	(174)	661	(679)
Foreign currency translation	23	(14)	66
Closing balance	(482)	(328)	(975)
Deferred tax assets [member] | Property and equipment [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [Line Items]
Opening balance	(7,291)	(5,648)	(5,512)
Additions due to acquisition during the year		11	873
Recognized in statement of income	(321)	(1,623)	(932)
Foreign currency translation	539	(31)	(77)
Closing balance	(7,073)	(7,291)	(5,648)
Deferred tax assets [member] | Net operating loss carryforward [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [Line Items]
Opening balance	(2,879)	(5,722)	(3,684)
Recognized in statement of income	1,559	2,950	(2,026)
Foreign currency translation	33	(107)	(12)
Closing balance	(1,287)	(2,879)	(5,722)
Deferred tax assets [member] | Accruals deductible on actual payment [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [Line Items]
Opening balance	(7,424)	(5,641)	(5,352)
Additions due to acquisition during the year	1,783		(70)
Recognized in statement of income	(1,214)	(1,661)	1
Recognized in/ Reclassified from other comprehensive income	(939)
Foreign currency translation	436	(122)	(220)
Closing balance	(7,358)	(7,424)	(5,641)
Deferred tax assets [member] | Share-based payment arrangements [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [Line Items]
Opening balance	(12,770)	(12,264)	(11,008)
Recognized in statement of income	(1,980)	702	(1,781)
Recognized in equity	(46)	1,135	(715)
Foreign currency translation	584	(73)	(190)
Closing balance	(14,120)	(12,770)	(12,264)
Deferred tax assets [member] | Minimum alternate tax [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [Line Items]
Opening balance	(420)	(167)	(68)
Recognized in statement of income	(153)	(257)	(96)
Foreign currency translation	21	4	(3)
Closing balance	$ (552)	$ (420)	$ (167)

Income Taxes - Deferred Tax Pre

Income Taxes - Deferred Tax Presented in Consolidated Statement of Financial Position (Detail) - USD ($) $ in Thousands	Mar. 31, 2019	Mar. 31, 2018
Deferred tax assets and liabilities [abstract]
Deferred tax assets	$ 23,772	$ 27,395
Deferred tax liabilities	(10,706)	(11,812)
Net deferred tax assets	$ 13,066	$ 15,583

Earnings Per Share - Computatio

Earnings Per Share - Computation of Basic and Diluted Earnings Per Share (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2019	Mar. 31, 2018	Mar. 31, 2017
Numerator:
Profit	$ 105,433	$ 86,436	$ 37,763
Denominator:
Basic weighted average ordinary shares outstanding	50,139,389	50,388,440	50,582,852
Dilutive impact of equivalent stock options and RSUs	2,138,724	2,527,160	2,357,456
Diluted weighted average ordinary shares outstanding	52,278,113	52,915,600	52,940,308

Earning Per Share - Additional

Earning Per Share - Additional Information (Detail) - shares	12 Months Ended
	Mar. 31, 2019	Mar. 31, 2018	Mar. 31, 2017
Earnings per share [abstract]
Shares excluded from the calculation of diluted EPS options and RSUs since their effect is anti-dilutive	33,025	27,350	5,200

Related Party - List of the Com

Related Party - List of the Company's Subsidiaries (Detail) - Subsidiary	Mar. 15, 2017	Jun. 14, 2016	Mar. 31, 2019	Mar. 31, 2018
WNS Global Services (UK) Limited [member]
Disclosure of transactions between related parties [Line Items]
Proportion of ownership interest			71.70%
WNS Global Services SA (Pty) Limited [Member] | WNS B-BBEE Staff Share Trust [Member]
Disclosure of transactions between related parties [Line Items]
Proportion of ownership interest			10.00%
WNS Global Services SA (Pty) Limited [Member] | WNS Global Services (UK) Limited [member]
Disclosure of transactions between related parties [Line Items]
Proportion of ownership interest			90.00%
WNS Global Services Private Limited [member] | WNS Customer Solutions (Singapore) Private Limited [member]
Disclosure of transactions between related parties [Line Items]
Proportion of ownership interest			20.00%
WNS Global Services Private Limited [member] | WNS Global Services (UK) Limited [member]
Disclosure of transactions between related parties [Line Items]
Proportion of ownership interest			28.30%
WNS Global Services Private Limited [member] | WNS (Mauritius) Limited [member]
Disclosure of transactions between related parties [Line Items]
Proportion of ownership interest			80.00%
MTS HealthHelp Inc. [member] | HealthHelp Holdings LLC [member]
Disclosure of transactions between related parties [Line Items]
Proportion of ownership interest	63.70%
WNS North America Inc. [member] | HealthHelp Holdings LLC [member]
Disclosure of transactions between related parties [Line Items]
Proportion of ownership interest	36.30%
Value Edge Research Services Private Limited [member]
Disclosure of transactions between related parties [Line Items]
Number of subsidiaries acquired		3
WNS Assistance Limited [member] | WNS Legal Assistance LLP [member]
Disclosure of transactions between related parties [Line Items]
Proportion of ownership interest			98.75%
WNS Assistance (Legal) Limited [member] | WNS Legal Assistance LLP [member]
Disclosure of transactions between related parties [Line Items]
Proportion of ownership interest			1.25%
WNS Legal Assistance LLP [member] | Prettys Solicitors LLP [member]
Disclosure of transactions between related parties [Line Items]
Proportion of ownership interest				20.00%

Related Party - Key Management

Related Party - Key Management Personnel Compensation (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2019	Mar. 31, 2018	Mar. 31, 2017
Disclosure of transactions between related parties [abstract]
Remuneration and short-term benefits	$ 6,464	$ 6,614	$ 4,592
Defined contribution plan	97	94	89
Other benefits	16	17	15
Share-based compensation expense	$ 14,957	$ 17,677	$ 13,347

Operating Segments - Additional

Operating Segments - Additional Information (Detail)	12 Months Ended
	Mar. 31, 2019CustomerSegment	Mar. 31, 2018Customer	Mar. 31, 2017
Disclosure of operating segments [Line Items]
Number of reportable segment | Segment	2
WNS Global BPM segment [member]
Disclosure of operating segments [Line Items]
Number of clients individually accounted for more than 10% of total revenue | Customer	0	0
Percentage of revenue from top customer			9.00%
Percentage of trade receivables of top customer			7.10%

Operating Segments - Segment Re

Operating Segments - Segment Results for Operating Segments (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2019	Mar. 31, 2018	Mar. 31, 2017	Apr. 01, 2018
Disclosure of operating segments [Line Items]
Revenue	$ 809,120	$ 757,956	$ 602,546
Payments to repair centers	15,166	16,970	24,102
Revenue less repair payments (non-GAAP)	793,954	740,986	578,444
Depreciation	20,334	19,954	16,903
Other costs	607,770	580,061	449,142
Impairment of goodwill	0	0	21,673
Other income, net	(14,594)	(11,230)	(8,689)
Finance expense	3,204	4,264	547
Income tax expense	25,719	15,431	17,530
Segment profit/(loss)	151,521	132,506	81,338
Amortization of intangible assets	15,783	15,505	20,539
Share-based compensation expense	30,305	30,565	23,036
Profit after tax	105,433	86,436	37,763
Addition to non-current assets	31,807	32,538	111,733
Total assets, net of elimination	785,630	759,563	704,123	$ 765,158
Total liabilities, net of elimination	233,211	264,607	289,057	$ 264,675
External customers [member]
Disclosure of operating segments [Line Items]
Revenue	809,120	757,956	602,546
Operating segments [member]
Disclosure of operating segments [Line Items]
Segment operating profit/(loss)	165,850	140,971	90,726
Segment profit/(loss) before income taxes	177,240	147,937	98,868
Operating segments [member] | WNS global BPM [member]
Disclosure of operating segments [Line Items]
Revenue	774,309	722,600	557,983
Revenue less repair payments (non-GAAP)	774,309	722,600	557,983
Depreciation	20,130	19,682	16,598
Other costs	588,289	561,870	429,074
Segment operating profit/(loss)	165,890	141,048	112,311
Other income, net	(12,572)	(9,757)	(7,785)
Finance expense	3,204	4,065	547
Segment profit/(loss) before income taxes	175,258	146,740	119,549
Income tax expense	25,503	15,319	17,441
Segment profit/(loss)	149,755	131,421	102,108
Addition to non-current assets	29,583	32,337	111,280
Total assets, net of elimination	667,261	633,186	590,974
Total liabilities, net of elimination	156,298	181,627	214,155
Operating segments [member] | WNS global BPM [member] | External customers [member]
Disclosure of operating segments [Line Items]
Revenue	774,235	722,542	557,904
Operating segments [member] | WNS Auto Claims BPM [member]
Disclosure of operating segments [Line Items]
Revenue	34,885	35,414	44,642
Payments to repair centers	15,166	16,970	24,102
Revenue less repair payments (non-GAAP)	19,719	18,444	20,540
Depreciation	204	272	305
Other costs	19,555	18,249	20,147
Impairment of goodwill			21,673
Segment operating profit/(loss)	(40)	(77)	(21,585)
Other income, net	(2,022)	(1,473)	(904)
Finance expense		199
Segment profit/(loss) before income taxes	1,982	1,197	(20,681)
Income tax expense	216	112	89
Segment profit/(loss)	1,766	1,085	(20,770)
Addition to non-current assets	2,224	201	453
Total assets, net of elimination	118,369	126,377	113,149
Total liabilities, net of elimination	76,913	82,980	74,902
Operating segments [member] | WNS Auto Claims BPM [member] | External customers [member]
Disclosure of operating segments [Line Items]
Revenue	34,885	35,414	44,642
Inter segments [member]
Disclosure of operating segments [Line Items]
Revenue	(74)	(58)	(79)
Revenue less repair payments (non-GAAP)	(74)	(58)	(79)
Other costs	$ (74)	$ (58)	$ (79)

Operating Segments - External R

Operating Segments - External Revenue and Non-current Assets (Excluding Goodwill and Intangible Assets) by Geographic Area (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2019	Mar. 31, 2018	Mar. 31, 2017
Disclosure of geographical areas [Line Items]
Revenue	$ 809,120	$ 757,956	$ 602,546
Non-current assets (excluding goodwill and intangible assets)	60,998	60,606
UK [member]
Disclosure of geographical areas [Line Items]
Revenue	253,962	258,863	248,588
Non-current assets (excluding goodwill and intangible assets)	2,144	756
USA [Member
Disclosure of geographical areas [Line Items]
Revenue	335,880	308,436	196,193
Non-current assets (excluding goodwill and intangible assets)	3,777	5,112
India [member]
Disclosure of geographical areas [Line Items]
Non-current assets (excluding goodwill and intangible assets)	26,708	26,167
South Africa [member]
Disclosure of geographical areas [Line Items]
Revenue	38,866	42,841	42,717
Non-current assets (excluding goodwill and intangible assets)	6,374	10,529
Philippines [member]
Disclosure of geographical areas [Line Items]
Non-current assets (excluding goodwill and intangible assets)	18,797	14,050
Rest of the world [member]
Disclosure of geographical areas [Line Items]
Revenue	46,842	34,021	28,501
Non-current assets (excluding goodwill and intangible assets)	3,198	3,992
Europe (excluding UK) [member]
Disclosure of geographical areas [Line Items]
Revenue	56,383	47,169	37,494
Australia [member]
Disclosure of geographical areas [Line Items]
Revenue	$ 77,187	$ 66,626	$ 49,053

Commitment and Contingencies -

Commitment and Contingencies - Future Minimum Lease Payments under Non-cancelable Operating Leases (Detail) $ in Thousands	12 Months Ended
	Mar. 31, 2019USD ($)
Disclosure of finance lease and operating lease by lessee [line items]
Minimum lease payments	$ 161,919
Less than 1 Year [member]
Disclosure of finance lease and operating lease by lessee [line items]
Minimum lease payments	30,505
1-3 years [member]
Disclosure of finance lease and operating lease by lessee [line items]
Minimum lease payments	54,534
3-5 years [member]
Disclosure of finance lease and operating lease by lessee [line items]
Minimum lease payments	41,951
More than 5 years [member]
Disclosure of finance lease and operating lease by lessee [line items]
Minimum lease payments	$ 34,929

Commitment and Contingencies _2

Commitment and Contingencies - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2019	Mar. 31, 2018	Mar. 31, 2017
Commitments and contingencies [line items]
Rental expense	$ 35,909	$ 33,685	$ 27,712
Commitments net	10,778	5,762
Bank guarantees	1,352	2,579
Restricted time deposits	$ 564	$ 575
Bottom of range [member]
Commitments and contingencies [line items]
Bank guarantees, remaining expiry term	1 year
Top of range [member]
Commitments and contingencies [line items]
Bank guarantees, remaining expiry term	5 years

Additional Capital Disclosure_2

Additional Capital Disclosures - Summary of Capital Structure (Detail) - USD ($) $ in Thousands	Mar. 31, 2019	Apr. 01, 2018	Mar. 31, 2018	Mar. 31, 2017	Mar. 31, 2016
Disclosure of objectives, policies and processes for managing capital [abstract]
Total equity attributable to the equity shareholders of the Company	$ 552,419	$ 500,483	$ 494,956	$ 415,066	$ 408,189
As percentage of total capital	90.00%		85.00%
Long term debt	$ 61,800		$ 89,900
Long term debt	$ 61,800		$ 89,900
As percentage of total capital	10.00%		15.00%
Total capital (debt and equity)	$ 614,219		$ 584,856
Percentage of change in total equity attributable to the equity shareholders of the Company	19.00%
Percentage of change in long term debt	(24.00%)
Percentage of change in total debt	(24.00%)
Percentage of change in total capital (debt and equity)	10.00%

Additional Capital Disclosure_3

Additional Capital Disclosures - Summary of Capital Structure (Parenthetical) (Detail) - USD ($) $ in Thousands	Mar. 31, 2019	Mar. 31, 2018
Disclosure of objectives, policies and processes for managing capital [abstract]
Unamortised debt issuance cost	$ 409	$ 769

Additional Capital Disclosure_4

Additional Capital Disclosures - Additional Information (Detail)	Mar. 31, 2019	Mar. 31, 2018
Disclosure of objectives, policies and processes for managing capital [abstract]
Borrowings percentage of outstanding share capital	10.00%	15.00%