WNS (WNS) 20-F 16 May 23 2023 FY Annual report (foreign) Financial data

Cover Page

Cover Page	12 Months Ended
	Mar. 31, 2023 shares
Document Information [Line Items]
Document Type	20-F
Amendment Flag	false
Document Period End Date	Mar. 31, 2023
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	FY
Title of 12(b) Security	American Depositary Shares, each represented by
Trading Symbol	WNS
Security Exchange Name	NYSE
Entity Registrant Name	WNS (Holdings) Limited
Entity Central Index Key	0001356570
Current Fiscal Year End Date	--03-31
Entity Well-known Seasoned Issuer	Yes
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Shell Company	false
Entity Incorporation, State or Country Code	Y9
Entity Address, Address Line One	Gate 4, Godrej & Boyce Complex
Entity Address, Address Line Two	Pirojshanagar
Entity Address, Address Line Three	Vikhroli (W)
Entity Address, City or Town	Mumbai
Entity Address, Country	IN
Entity Address, Postal Zip Code	400 079
Entity Emerging Growth Company	false
Entity Filer Category	Large Accelerated Filer
Document Annual Report	true
Document Shell Company Report	false
Entity Interactive Data Current	Yes
Document Registration Statement	false
Document Transition Report	false
Entity Common Stock, Shares Outstanding	48,360,817
ICFR Auditor Attestation Flag	true
Document Accounting Standard	International Financial Reporting Standards
Entity File Number	001-32945
Auditor Name	GRANT THORNTON BHARAT LLP
Auditor Firm ID	2416
Auditor Location	Gurugram, India
Business Contact [Member]
Document Information [Line Items]
Entity Address, Address Line One	Gate 4, Godrej & Boyce Complex
Entity Address, Address Line Two	Pirojshanagar
Entity Address, Address Line Three	Vikhroli (W)
Entity Address, City or Town	Mumbai
Entity Address, Country	IN
Entity Address, Postal Zip Code	400 079
Contact Personnel Name	Gopi Krishnan
Contact Personnel Email Address	gopi.krishnan@wns.com
City Area Code	91-22
Local Phone Number	4095-2100

Consolidated Statements of Fina

Consolidated Statements of Financial Position - USD ($) $ in Thousands	Mar. 31, 2023	Mar. 31, 2022
Current assets:
Cash and cash equivalents	$ 127,898	$ 108,153
Investments	101,092	211,398
Trade receivables, net	113,107	100,522
Unbilled revenue	99,785	87,032
Funds held for clients	9,411	11,643
Derivative assets	6,373	10,351
Contract assets	12,572	10,169
Prepayments and other current assets	33,851	28,822
Total current assets	504,089	568,090
Non-current assets:
Goodwill	353,645	123,537
Intangible assets	179,220	65,421
Property and equipment	62,437	49,257
Right-of-use assets	175,474	142,623
Derivative assets	2,681	3,249
Deferred tax assets	46,675	34,765
Investments	75,948	93,442
Contract assets	54,670	39,833
Other non-current assets	49,609	44,275
Total non-current assets	1,000,359	596,402
TOTAL ASSETS	1,504,448	1,164,492
Current liabilities:
Trade payables	25,397	27,829
Provisions and accrued expenses	41,761	36,752
Derivative liabilities	7,505	6,042
Pension and other employee obligations	107,881	105,768
Current portion of long-term debt	36,118	0
Contract liabilities	15,705	13,723
Current taxes payable	2,178	2,279
Lease liabilities	26,635	26,954
Other liabilities	40,662	11,351
Total current liabilities	303,842	230,698
Non-current liabilities:
Derivative liabilities	2,413	831
Pension and other employee obligations	19,504	16,238
Long-term debt	137,288	0
Contract liabilities	9,748	13,314
Lease liabilities	172,347	140,040
Other non-current liabilities	20,844	78
Deferred tax liabilities	37,326	9,290
Total non-current liabilities	399,470	179,791
TOTAL LIABILITIES	703,312	410,489
Shareholders' equity:
Share capital (ordinary shares $0.16 (10 pence) par value, authorized 60,000,000 shares; issued: 48,360,817 shares and 48,849,907 shares each as at March 31, 2023 and March 31, 2022, respectively)	7,690	7,751
Share premium	81,110	110,327
Retained earnings	951,601	818,402
Other reserves	6,765	2,656
Other components of equity	(246,030)	(185,133)
Total shareholders' equity	801,136	754,003
TOTAL LIABILITIES AND EQUITY	$ 1,504,448	$ 1,164,492

Consolidated Statements of Fi_2

Consolidated Statements of Financial Position (Parenthetical) - $ / shares	Mar. 31, 2023	Mar. 31, 2022
Statement of financial position [abstract]
Share capital, par value	$ 0.16	$ 0.16
Share capital, authorized	60,000,000	60,000,000
Share capital, issued	48,360,817	48,849,907

Consolidated Statements of Inco

Consolidated Statements of Income - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Mar. 31, 2021
Profit or loss [abstract]
Revenue	$ 1,224,262	$ 1,109,800	$ 912,643
Cost of revenue	801,526	735,165	587,205
Gross profit	422,736	374,635	325,438
Operating expenses:
Selling and marketing expenses	63,480	53,860	49,613
General and administrative expenses	169,329	151,124	126,295
Foreign exchange (gain)/loss, net	(1,042)	(5,959)	754
Amortization of intangible assets	23,646	11,550	13,722
Operating profit	167,323	164,060	135,054
Other income, net	(16,005)	(13,867)	(12,464)
Finance expense	18,819	13,387	14,827
Profit before income taxes	164,509	164,540	132,691
Income tax expense	27,201	32,439	30,074
Profit after tax	$ 137,308	$ 132,101	$ 102,617
Earnings per ordinary share
Basic	$ 2.85	$ 2.7	$ 2.06
Diluted	$ 2.7	$ 2.58	$ 1.97

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Mar. 31, 2021
Statement of comprehensive income [abstract]
Profit after tax	$ 137,308	$ 132,101	$ 102,617
Items that will not be reclassified to profit or loss:
Pension adjustment, net of tax	(614)	1,146	(1,164)
Items that will be reclassified subsequently to profit or loss:
Current period gain/(loss)	(10,352)	9,395	2,684
Net change in time value of option contracts designated as cash flow hedges	(2,033)	647	(1,204)
Reclassification to profit or loss	2,185	(3,327)	(3,555)
Foreign currency translation (loss)/gain	(54,427)	(28,309)	36,713
Income tax benefit/(expense) relating to above	4,344	(2,698)	(1,089)
Other comprehensive income/(loss), net of taxes - Items that will be reclassified subsequently to profit or loss	(60,283)	(24,292)	33,549
Total other comprehensive (loss)/income, net of taxes	(60,897)	(23,146)	32,385
Total comprehensive income	$ 76,411	$ 108,955	$ 135,002

Consolidated Statements of Chan

Consolidated Statements of Changes in Equity - USD ($) $ in Thousands	Total	Share capital [member]	Share Premium [member]	Retained earnings [member]	Other reserves [member]	[1]	Other components of equity: Foreign Currency translation reserve [member]	Other components of equity: Cash flow hedging reserve [member]	Other components of equity: Pension adjustments [member]	Treasury shares [member]
Beginning balance at Mar. 31, 2020	$ 587,110	$ 7,874	$ 187,268	$ 586,340			$ (197,391)	$ 1,282	$ 1,737	$ 0
Beginning balance, shares at Mar. 31, 2020		49,733,640								0
Shares issued for exercised options and RSUs (Refer Note 24)		$ 103	(103)
Shares issued for exercised options and RSUs (Refer Note 24), shares		768,563
Transaction charges on cancellation of treasury shares (Refer Note 19)	(55)		(55)
Purchase of treasury shares (Refer note 19)	(78,563)									$ (78,563)
Purchase of treasury shares (Refer note 19), shares										1,100,000
Share-based compensation expense (Refer note 24)	38,230		38,230
Excess tax benefits relating to share-based options and RSUs	2,368		2,368
Transactions with owners	(38,020)	$ 103	40,440							$ (78,563)
Transactions with owners, shares		768,563								1,100,000
Profit after tax	102,617			102,617
Other comprehensive income/(loss), net of taxes	32,385						36,713	(3,164)	(1,164)
Total comprehensive income/(loss) for the period	135,002			102,617			36,713	(3,164)	(1,164)
Ending balance at Mar. 31, 2021	684,092	$ 7,977	227,708	688,957	$ 0		(160,678)	(1,882)	573	$ (78,563)
Ending balance, shares at Mar. 31, 2021		50,502,203								1,100,000
Shares issued for exercised options and RSUs (Refer Note 24)		$ 76	(76)
Shares issued for exercised options and RSUs (Refer Note 24), shares		547,704
Purchase of treasury shares (Refer note 19)	(85,148)									$ (85,148)
Purchase of treasury shares (Refer note 19), shares										1,100,000
Cancellation of treasury shares (Refer Note 19)		$ (302)	(163,409)							$ 163,711
Cancellation of treasury shares (Refer Note 19), shares		(2,200,000)								(2,200,000)
Share-based compensation expense (Refer note 24)	44,165		44,165
Excess tax benefits relating to share-based options and RSUs	1,939		1,939
Transfer to other reserves				(5,067)	5,067
Transfer from other reserves on utilization				2,411	(2,411)
Transactions with owners	(39,044)	$ (226)	(117,381)	(2,656)	2,656					$ 78,563
Transactions with owners, shares		(1,652,296)								(1,100,000)
Profit after tax	132,101			132,101
Other comprehensive income/(loss), net of taxes	(23,146)						(28,309)	4,017	1,146
Total comprehensive income/(loss) for the period	108,955			132,101			(28,309)	4,017	1,146
Ending balance at Mar. 31, 2022	754,003	$ 7,751	110,327	818,402	2,656		(188,987)	2,135	1,719	$ 0
Ending balance, shares at Mar. 31, 2022		48,849,907								0
Shares issued for exercised options and RSUs (Refer Note 24)	(32)	$ 73	(105)
Shares issued for exercised options and RSUs (Refer Note 24), shares		610,910
Purchase of treasury shares (Refer note 19)	(81,686)									$ (81,686)
Purchase of treasury shares (Refer note 19), shares										1,100,000
Cancellation of treasury shares (Refer Note 19)	0	$ (134)	(81,552)							$ 81,686
Cancellation of treasury shares (Refer Note 19), shares		(1,100,000)								(1,100,000)
Share-based compensation expense (Refer note 24)	49,733		49,733
Excess tax benefits relating to share-based options and RSUs	2,707		2,707
Transfer to other reserves				(5,322)	5,322
Transfer from other reserves on utilization				1,213	(1,213)
Transactions with owners	(29,278)	$ (61)	(29,217)	(4,109)	4,109
Transactions with owners, shares		(489,090)
Profit after tax	137,308			137,308
Other comprehensive income/(loss), net of taxes	(60,897)						(54,427)	(5,856)	(614)
Total comprehensive income/(loss) for the period	76,411			137,308			(54,427)	(5,856)	(614)
Ending balance at Mar. 31, 2023	$ 801,136	$ 7,690	$ 81,110	$ 951,601	$ 6,765		$ (243,414)	$ (3,721)	$ 1,105	$ 0
Ending balance, shares at Mar. 31, 2023		48,360,817								0
[1]Other reserves include the Special Economic Zone Re-Investment Income-tax

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Mar. 31, 2021
Cash flows from operating activities:
Profit after tax	$ 137,308	$ 132,101	$ 102,617
Adjustments to reconcile profit after tax to net cash generated from operating activities:
Depreciation and amortization	73,771	61,553	62,645
Share-based compensation expense	49,733	44,165	38,230
Amortization of debt issue cost	195	52	126
Allowances for expected credit losses ("ECL")	(778)	(115)	924
Unrealized exchange (gain)/loss, net	2,185	(4,502)	8,383
Income tax expense	27,201	32,439	30,074
Interest expense	18,624	13,335	14,701
Interest income	(5,279)	(3,772)	(3,702)
Income from marketable securities	(7,991)	(7,137)	(6,352)
(Gain)/loss on sale of property and equipment	(560)	(329)	67
Rent concession	0	(21)	(416)
Excess tax benefit from share-based compensation expense	(798)	(1,062)	(729)
Unrealized loss/(gain) on derivative instruments	(2,446)	3,254	(4,145)
Changes in operating assets and liabilities:
Trade receivables and unbilled revenue	(12,445)	(39,667)	4,994
Other assets	(25,660)	(24,325)	7,174
Trade payables	(6,810)	(1,456)	(4,412)
Contract liabilities	(2,352)	(2,627)	(2,687)
Other liabilities	7,392	34,255	9,288
Cash generated from operating activities before interest and income taxes	251,290	236,141	256,780
Income taxes paid	(35,759)	(38,872)	(33,535)
Interest paid	(15,970)	(13,392)	(14,454)
Interest received	5,400	3,577	4,935
Net cash provided by operating activities	204,961	187,454	213,726
Cash flows from investing activities:
Payment for business transfer (from a large insurance company)	(44,000)
Payment for property and equipment and intangible assets	(44,951)	(28,327)	(26,530)
Proceeds from sale of property and equipment	568	401	189
Investment in fixed deposits	(76,553)	(99,472)	(73,736)
Proceeds from maturity of fixed deposits	114,076	95,106	82,592
Marketable securities (purchased)/sold, net (short-term)	66,379	(15,951)	(75,797)
Profit on sale of marketable securities	7,727	2,321	505
Proceeds from redemption of marketable securities (long-term)	12,272	0	0
Net cash used in investing activities	(233,238)	(48,798)	(92,777)
Cash flows from financing activities:
Payment for repurchase of shares	(81,631)	(85,038)	(78,563)
Transaction charges on cancellation of treasury shares	(55)	(110)	(55)
Proceeds from long-term debt	180,936	0	0
Repayment of long-term debt	(8,000)	(16,800)	(16,800)
Principal payment for lease liabilities	(28,125)	(26,235)	(23,073)
Excess tax benefit from share-based compensation expense	798	1,062	729
Proceeds from short term borrowings	31,708	0	0
Payment of transaction charges towards exercise of RSUs	(32)	0	0
Payment of debt issuance cost	(1,155)	0	0
Repayment of short term borrowings	(31,418)	0	0
Net cash provided by/(used in) financing activities	63,026	(127,121)	(117,762)
Exchange difference on cash and cash equivalents	(15,004)	(9,015)	5,517
Net change in cash and cash equivalents	19,745	2,520	8,704
Cash and cash equivalents at the beginning of the year	108,153	105,633	96,929
Cash and cash equivalents at the end of the year	127,898	108,153	105,633
Non-cash transactions: Investing activities
(ii) Contingent consideration payable towards acquisitions	42,256
(iv) Payable upon achievement of target	2,168
Denali Sourcing Services Inc. [member]
Non-cash transactions: Investing activities
(i) Liability towards property and equipment and intangible assets purchased on credit	12,373	8,604	3,036
CEPROCS S.R.L. [member]
Cash flows from investing activities:
Acquisition of subsidiaries and businesses, net of cash acquired	0	(566)	0
MOL IPS [member]
Cash flows from investing activities:
Acquisition of subsidiaries and businesses, net of cash acquired	(17)	(2,310)	0
Non-cash transactions: Investing activities
(iii) Deferred consideration payable towards acquisitions	476	$ 493	$ 0
Vuram [Member]
Cash flows from investing activities:
Acquisition of subsidiaries and businesses, net of cash acquired	(144,173)
OptiBuy [Member]
Cash flows from investing activities:
Acquisition of subsidiaries and businesses, net of cash acquired	(24,886)
Smart Cube [Member]
Cash flows from investing activities:
Acquisition of subsidiaries and businesses, net of cash acquired	$ (99,680)

Consolidated Statements of Ca_2

Consolidated Statements of Cash Flows (Parenthetical) - Long term debt (including current portion) [member] - USD ($) $ in Thousands		12 Months Ended
		Mar. 31, 2023	Mar. 31, 2022
Statement [LineItems]
Opening Balance	[1]	$ 0	$ 16,748
Cash flows, net of repayments and debt issuance cost paid	[1]	171,781	(16,800)
Non-cash changes Amortization of debt issuance cost	[1]	195	52
Translation	[1]	1,430
Closing balance	[1]	$ 173,406	$ 0
[1]For reconciliation of lease liabilities refer Note 12.

Company overview

Company overview	12 Months Ended
	Mar. 31, 2023
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 Sydney (Australia), Canada, Dubai (United Arab Emirates), Germany, London (UK), New York (US), Mexico, and Switzerland and delivery centers in Canada, the People’s Republic of China (“China”), Costa Rica, India, Malaysia, the Philippines, Poland, Romania, Republic of South Africa (“South Africa”), Sri Lanka, Turkey, the United Kingdom (“UK”) and the United States (“US”). The Company’s clients are primarily in the travel and leisure, shipping and logistics services, utilities, retail and consumer products group, banking and financial and hi-tech 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 16

Summary of significant accounti

Summary of significant accounting policies	12 Months Ended
	Mar. 31, 2023
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 on a going concern basis, 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 ended March 31, 2022. 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 fixed maturity plans (“FMPs”); and e. Contingent consideration. c. Use of estimates and judgments The preparation of consolidated 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, the Philippines, 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 appropriate valuation techniques, such as binomial lattice model, 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 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 The Company applies the forward-looking ECL model for recognizing impairment loss on financial assets that are measured at amortized cost or at fair value through other comprehensive income (“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 xii. Leases The Company determines the lease term as the non-cancellable lease-by-lease The Company has applied an incremental borrowing rate for the purpose of computing lease liabilities based on the rate prevailing in respective geographies. 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 Initial recognition Trade receivables and unbilled revenue are initially recognized when they are originated. All other financial assets and financial liabilities are initially recognised when the Company becomes a party to the contractual provisions of the instrument. 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 Financial liabilities are derecognized when the contractual obligations are discharged, cancelled or expired. The Company also derecognizes financial liabilities when their terms are modified and the cash flows of the modified liabilities are substantially different, in which case new financial liabilities based on the modified terms are recognized at fair value. 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 h. Equity and share capital i. Share capital, share premium and treasury shares 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. Treasury shares represent the consideration paid by the Company, including any directly attributable costs, to repurchase its own ordinary shares. Treasury shares are presented as a deduction from total equity. On cancellation of treasury shares, the amount paid is adjusted against share capital, to the extent of the par value of ordinary shares repurchased, and the balance is adjusted against 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. Other Reserves Other reserves include the Special Economic Zone Re-Investment Income-tax . 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 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 60 Customer relationships 162 Covenant not-to-compete 33 Trade names 36 Technology 94 Software 47 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

New accounting pronouncements n

New accounting pronouncements not yet adopted by the Company	12 Months Ended
	Mar. 31, 2023
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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, 2023 or later periods. Those which are considered to be relevant to the Company’s operations are set out below. i. In January 2020, the IASB issued amendments to IAS 1 “ Presentation of Financial Statements Non-current’. Non-current • clarify that the classification of liabilities as current or non-current • clarify that classification is unaffected by expectations about whether an entity will exercise its right to defer settlement of a liability; and • make clear that settlement refers to the transfer to the counterparty of cash, equity instruments, other assets or services. The above amendments are effective for annual reporting periods beginning on or after January 1, 2024 and are to be applied retrospectively. Early application is permitted. The Company is currently evaluating the impact of these amendments on its consolidated financial statements. ii. In February 2021, the IASB issued “Disclosure of Accounting Policies (Amendments to IAS 1 and IFRS Practice Statement 2)” in relation to determining which accounting policies are to be disclosed in the financial statements. These amendments: • require an entity to disclose its material accounting policy information instead of its significant accounting policies. • clarify that accounting policy information may be material because of its nature, even if the related amounts are immaterial; and also clarifies if users of an entity’s financial statements would need it to understand other material information in the financial statements; • clarify that accounting policy information is material; and • clarify that if an entity discloses immaterial accounting policy information, such information shall not obscure material accounting policy information. The amendments are effective for annual periods beginning on or after January 1, 2023 and are to be applied prospectively. Early application is permitted. These amendments will not have a material impact on the Company’s consolidated financial statements. iii. In February 2021, the IASB issued “Disclosure of Accounting Estimates (Amendments to IAS 8)” in relation to distinction between accounting policies and accounting estimates. These amendments: • replace the definition of change in accounting estimates with a definition of accounting estimate as “monetary amounts in financial statements that are subject to measurement uncertainty”; • clarify that a change in accounting estimate that results from new information or new developments is not the correction of an error. In addition, the effects of a change in an input or a measurement technique used to develop an accounting estimate are changes in accounting estimates if they do not result from the correction of prior period errors; and • state that a change in an accounting estimate may affect only the current period’s profit or loss, or the profit or loss of both the current period and future periods. It also requires that the effect of the change relating to the current period is recognized as income or expense in the current period and the effect, if any, on future periods is recognized as income or expense in those future periods. The amendments are effective for annual periods beginning on or after January 1, 2023 and are to be applied prospectively. Early application is permitted. These amendments will not have a material impact on the Company’s consolidated financial statements. iv. In May 2021, the IASB issued “Deferred Tax related to Assets and Liabilities arising from a Single Transaction (Amendments to IAS 12)” to clarify the accounting for deferred tax on transactions such as leases and decommissioning obligations. These amendments clarify that the initial recognition exemption does not apply to transactions in which equal amounts of deductible and taxable temporary differences arise on initial recognition. The Company is required to apply the amendments to transactions that occur on or after the beginning of the earliest comparative period presented. The Company is required, at the beginning of the earliest comparative period presented, to recognize deferred tax for all temporary differences related to leases and decommissioning obligations and recognize the cumulative effect of initially applying the amendments as an adjustment to the opening balance of retained earnings at that date. The amendments are effective for annual reporting periods beginning on or after January 1, 2023. Early adoption is permitted. These amendments will not have a material impact on the Company’s consolidated financial statements. v. In September 2022, the IASB issued ‘Lease Liability in a Sale and Leaseback (Amendments to IFRS 16)’ with amendments to clarify: • the requirements that a seller-lessee uses in subsequently measuring sale and leaseback transactions that satisfy the requirements in IFRS 15 to be accounted for as a sale. The amendments are effective for annual periods beginning on or after January 1, 2024. The Company is currently evaluating the impact of these amendments on its consolidated financial statements. vi. In October 2022, the IASB issued “Non-current Liabilities with Covenants (Amendments to IAS 1)” to clarify the conditions with which an entity must comply within twelve months after the reporting period affect the classification of a liability. The amendments are effective for annual periods beginning on or after January 1, 2024. The Company is currently evaluating the impact of these amendments on its consolidated financial statements.

Business Combinations

Business Combinations	12 Months Ended
	Mar. 31, 2023
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Business Combinations	4. Business Combinations a) The Smart Cube Limited On December 16, 2022 (“Acquisition date”), the Company acquired all ownership interests of The Smart Cube Limited and its subsidiaries (“The Smart Cube”), which provide digitally led market intelligence and analytics solutions in four key areas including procurement and supply chain, commercial sales and marketing, digital and analytics, and strategy and investment research. The Smart Cube is expected to complement the Company’s existing offerings and strengthen the Company’s capabilities in high-end procurement and advanced analytics. The acquisition was for a total consideration of $122,150, subject to adjustments for cash and working capital, including a contingent consideration of $15,761, payable over a period of 2 years and 5 months linked to The Smart Cube’s target revenues and adjusted EBITDA (with certain adjustments) as specified in the acquisition agreement. The fair value of the contingent consideration liability was estimated using Level 3 inputs which included an assumption for discount rate of 4.93%. The potential undiscounted amount for all future payments that the Company could be required to make under the contingent consideration arrangement is between $0 and $17,286. Further, deferred earn out of $4,913 is payable over a period of 2 years and 5 months commencing from the acquisition date, subject to continued employment. The Company has funded the acquisition primarily with a five year secured term loan. The Company incurred acquisition related costs of $2,130, which have been included in “ general The provisional accounting pending allocation under IFRS 3, “Business Combinations” is as follows: Amount Cash $ 6,710 Trade receivables 7,472 Unbilled revenue 651 Prepayment and other current assets 1,051 Property and equipment 427 Right-of-use assets 1,781 Intangible assets - Customer relationships 26,692 - Customer contracts 1,959 - Covenant not-to-compete 1,305 - Software 1,305 Non-current assets 1,061 Deferred tax assets 1,767 Current liabilities (6,011 ) Non-current liabilities (1,689 ) Lease liabilities (1,736 ) Deferred tax liabilities (7,414 ) Net assets acquired 35,331 Less: Purchase consideration (122,150 ) Goodwill on acquisition $ 86,819 Goodwill is attributable mainly to expected synergies and assembled workforce arising from the acquisition. Goodwill arising from this acquisition is not expected to be deductible for tax purposes. The purchase consideration has been allocated on a provisional basis based on management’s estimates. The Company is in the process of making a final determination of the fair value of assets and liabilities. Finalization of the purchase price allocation may result in certain adjustments to the above allocation and revision of amounts recorded as of March 31, 2023 to reflect the final valuation of assets acquired or liabilities assumed. Impact of acquisition on the results of the Company: The acquisition of The Smart Cube contributed $10,146 to the Company’s revenue for the year ended March 31, 2023, and $971 to the Company’s profit after tax for the year ended March 31, 2023. b) OptiBuy sp. z.o.o. On December 14, 2022 (“Acquisition date”), the Company acquired all ownership interests of OptiBuy sp. z.o.o. and its subsidiaries (“OptiBuy”), which helps clients leverage the capabilities of leading third-party procurement and supply chain platforms and also provides consulting, optimization, outsourcing, training services and implementation solutions to their clients. OptiBuy is expected to complement the Company’s existing offerings and strengthen the Company’s capabilities in high-end procurement services. The acquisition was for a total consideration of Euro 30,472 ($32,064, based on the exchange rate on December 14, 2022), subject to adjustments for cash and working capital, including a contingent consideration of Euro 5,800 ($6,103), payable over a period of 2 years 3 months commencing from the A During the year ended March 31, 2023, a contingent consideration of Euro 2,000 ($2,168, based on the exchange rate on March 31, 2023) is payable by the Company to the sellers upon achievement of the target adjusted EBITDA (with certain adjustments) as specified in the acquisition agreement related to the first measurement period. The Company incurred acquisition related costs of $518, which have been included in “ g The provisional accounting pending allocation under IFRS 3, “Business Combinations” is as follows: Amount Cash $ 1,075 Trade receivables 2,230 Prepayment and other current assets 440 Property and equipment 45 Right-of-use assets 238 Intangible assets - Customer relationships 3,442 - Customer contracts 934 - Covenant not-to-compete 956 - Software 122 Non-current assets 593 Deferred tax assets 16 Current liabilities (2,532 ) Non-current liabilities (21 ) Lease liabilities (234 ) Deferred tax liabilities (1,022 ) Net assets acquired 6,282 Less: Purchase consideration (32,064 ) Goodwill on acquisition $ 25,782 Goodwill is attributable mainly to expected synergies and assembled workforce arising from the acquisition. Goodwill arising from this acquisition is not expected to be deductible for tax purposes. The purchase consideration has been allocated on a provisional basis based on management’s estimates. The Company is in the process of making a final determination of the fair value of assets and liabilities. Finalization of the purchase price allocation may result in certain adjustments to the above allocation and revision of amounts recorded as of March 31, 2023 to reflect the final valuation of assets acquired or liabilities assumed. Impact of acquisition on the results of the Company: The acquisition of OptiBuy contributed $1,598 to the Company’s revenue for the year ended March 31, 2023, and $341 to the Company’s profit after tax for the year ended March 31, 2023. c) Payment for business transfer (from a large insurance company) The Company entered into an agreement with a large insurance company, effective October 18, 2022 under which the Company has acquired the contract and capabilities in the form of licensed resources (organized workforce) including the underlying operational process manuals. The purchase price of the transaction, which was paid with cash on hand, was $ The purchase price has been allocated, as set out below: Amount Intangible assets - Customer contracts $ 37,890 Deferred tax liabilities (9,300 ) Net assets acquired 28,590 Less: Purchase consideration (44,000 ) Goodwill on acquisition $ 15,410 Goodwill is attributable mainly to the benefits expected from the acquired organized workforce and is not expected to be deductible for tax purposes. d) Vuram Technology Solutions Private Limited On July 1, 2022 (“Acquisition date”), the Company acquired all ownership interests of Vuram Technology Solutions Private Limited and it’s subsidiaries (“Vuram”), which is a hyper automation services company that specializes in low-code The Company paid a total consideration of $170,347, including cash and working capital adjustments of $(141) and a contingent consideration of $21,670, payable over a period of 18 months commencing from the A a A a The Company incurred acquisition related costs of $1,209, which have been included in “ g The purchase price has been allocated on a provisional basis, as set out below, to the assets acquired and liabilities assumed in the business combination. Amount Cash $ 4,670 Investments 11,235 Trade receivables 6,738 Unbilled revenue 705 Prepayment and other current assets 1,633 Property and equipment 707 Right-of-use 1,498 Intangible assets - Customer relationships 45,331 - Customer contracts 5,267 - Covenant not-to-compete 5,001 - Software & Trade name 92 Non-current 375 Deferred tax assets 632 Current liabilities (7,799 ) Non-current (1,265 ) Lease liabilities (1,470 ) Deferred tax liabilities (13,717 ) Net assets acquired 59,633 Less: Purchase consideration (170,347 ) Goodwill on acquisition $ 110,714 Goodwill is attributable mainly to expected synergies and assembled workforce arising from the acquisition. Goodwill arising from this acquisition is not expected to be deductible for tax purposes. The purchase consideration has been allocated on a provisional basis based on management’s estimates. The Company is in the process of making a final determination of the fair value of assets and liabilities. Finalization of the purchase price allocation may result in certain adjustments to the above allocation and revision of amounts recorded as of March 31, 2023 to reflect the final valuation of assets acquired or liabilities assumed. Impact of acquisition on the results of the Company: The acquisition of Vuram contributed $23,825 to the Company’s revenue for the year ended March 31, 2023, and $4,746 to the Company’s profit after tax for the year ended March 31, 2023. Impact of all acquisitions on the results of the Company: Had the acquisitions occurred on April 1, 2022, the Company’s revenue and profit after tax for the year ended March 31, 2023 would have been $1,262,612 (unaudited) and $145,305 (unaudited), respectively. e) Payment for business transfer (‘CEPROCS’) On December 31, 2021, the Company entered into an agreement with CEPROCS S.R.L. (“CEPROCS”), a provider of global sourcing and procurement services across multiple industries, including automotive, manufacturing, and retail/consumer packaged goods (“CPG”), pursuant to which the Company agreed to acquire its customer contract, skilled workforce and related assets, effective December 31, 2021 (“Acquisition Date”). The purchase price of the transaction, which was paid with cash on hand, was $566. The excess of purchase price over the assets acquired amounted to $14, which has been recognized as goodwill. The Company incurred acquisition related costs of $78, which have been included in “General and administrative expenses” in the consolidated statement of income for the year ended March 31, 2022. Goodwill is attributable mainly to the benefits expected from the acquired assembled workforce and is not expected to be deductible for tax purposes. f) MOL Information Processing Services (I) Private Limited (“MOL IPS”) On August 1, 2021, the Company acquired all outstanding equity shares of MOL IPS from the shareholder of MOL IPS, MOL Hong Kong Limited (the “seller”), for a total purchase consideration of $2,958 including deferred consideration of $1,054, payable upon realization of receivables by MOL IPS, subject to adjustments for working capital, if any. MOL IPS is engaged in the business of performing back-office activities and data entry including information technology enabled services. During the year ended March 31, 2023, the Company paid $17 to the seller as part of the purchase consideration. The Company has completed the accounting of the assets acquired and liabilities assumed on acquisition. The purchase price has been allocated, as set out below, to the assets acquired and liabilities assumed in the business combination. Amount Total assets $ 3,981 Less: Total liabilities (2,321 ) Net assets acquired 1,660 Less: Purchase consideration (2,958 ) Goodwill on acquisition $ 1,298 Goodwill is attributable mainly to assembled workforce arising from the acquisition. Goodwill arising on acquisition is not expected to be tax deductible.

Cash and cash equivalents

Cash and cash equivalents	12 Months Ended
	Mar. 31, 2023
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Cash and cash equivalents	5. 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, 2023 2022 Cash and bank balances $ 80,162 $ 78,578 Short-term deposits with banks* 47,736 29,575 Total $ 127,898 $ 108,153 * 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, 2023
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Investments	6. Investments Investments consist of the following: As at March 31, March 31, 2023 2022 Investments in marketable securities and mutual funds $ 167,844 $ 263,013 Investment in fixed deposits 9,196 41,827 Total $ 177,040 $ 304,840 As at March 31, 2023 March 31, 2022 Current investments $ 101,092 $ 211,398 Non-current 75,948 93,442 Total $ 177,040 $ 304,840

Trade receivables and unbilled

Trade receivables and unbilled revenue, net	12 Months Ended
	Mar. 31, 2023
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Trade receivables and unbilled revenue, net	7. Trade receivables and unbilled revenue, net Trade receivables and unbilled revenue consist of the following: As at March 31, March 31, 2023 2022 Trade receivables and unbilled revenue* $ 214,837 $ 189,952 Less: Allowances for ECL (1,945 ) (2,398 ) Total $ 212,892 $ 187,554 * As at March 31, 2023 and March 31, 2022 unbilled revenue includes contract assets amounting to $593 and $246, respectively. The movement in the ECL is as follows: Year ended March 31, 2023 2022 2021 Balance at the beginning of the year $ 2,398 $ 2,624 $ 1,590 Charged to consolidated statement of income 439 1,504 1,971 Write-offs, net of collections (402 ) (1,308 ) (589 ) Reversals (293 ) (397 ) (637 ) Translation adjustment (197 ) (25 ) 289 Balance at the end of the year $ 1,945 $ 2,398 $ 2,624

Prepayments and other assets

Prepayments and other assets	12 Months Ended
	Mar. 31, 2023
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Prepayments and other assets	8. Prepayments and other assets Prepayment and other assets consist of the following: As at March 31, 2023 March 31, 2022 Current: Service tax and other tax receivables $ 11,815 $ 8,833 Employee receivables 2,184 1,045 Advances to suppliers 1,765 2,987 Prepaid expenses 13,209 10,169 Other assets 4,878 5,788 Total $ 33,851 $ 28,822 Non-current: Deposits $ 11,423 $ 11,263 Income tax assets 15,102 15,068 Service tax and other tax receivables 15,255 13,079 Other assets 7,829 4,865 Total $ 49,609 $ 44,275

Goodwill

Goodwill	12 Months Ended
	Mar. 31, 2023
Text block [abstract]
Goodwill	9. Goodwill A summary of the carrying value of goodwill is as As at March 31, March 31, Gross carrying amount $ 379,134 $ 150,684 Accumulated impairment of goodwill (25,489 ) (27,147 ) Total $ 353,645 $ 123,537 The movement in goodwill balance by reportable segment as at March 31, 2023 and 2022 is as follows: Gross carrying amount WNS WNS Auto Global BPM Claims BPM Total Balance as at April 1, 2021 $ 123,979 $ 28,480 $ 152,459 Goodwill arising on acquisitions (Refer Note 4(e), 4(f)) 1,312 — 1,312 Translation adjustment (1,754 ) (1,333 ) (3,087 ) Balance as at March 31, 2022 $ 123,537 $ 27,147 $ 150,684 Goodwill arising on acquisitions (Refer Note 4(a), 4(b), 4(c), 4(d)) 238,725 — 238,725 Translation adjustment (8,617 ) (1,658 ) (10,275 ) Balance as at March 31, 2023 $ 353,645 $ 25,489 $ 379,134 Accumulated impairment losses WNS WNS Auto Global BPM Claims BPM Total Balance as at April 1, 2021 $ — $ 28,480 $ 28,480 Translation adjustment — (1,333 ) (1,333 ) Balance as at March 31, 2022 $ — $ 27,147 $ 27,147 Translation adjustment — (1,658 ) (1,658 ) Balance as at March 31, 2023 $ — $ 25,489 $ 25,489 The carrying value of goodwill allocated to the cash generating units (“CGU”) is as follows: As at March 31, March 31, 2023 2022 Vuram $ 105,959 $ — The Smart Cube 86,819 — HealthHelp 39,082 39,082 Research and Analytics 38,787 42,051 Denali 29,542 29,542 OptiBuy 26,400 — Insurance 15,410 — WNS Global BPM* 4,735 4,934 South Africa 3,713 4,522 Technology services 3,198 3,406 $ 353,645 $ 123,537 * Excludes South Africa, Research and Analytics, Technology services, Denali, HealthHelp, Vuram, The Smart Cube, OptiBuy and Insurance goodwill. Key assumptions on which the Company has based its determination of VIUs include: a) Estimated cash flows for five years based on management approved internal 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 during the year ended March 31, 2023, by each CGU, were as follows: CGU’s WNS Global BPM* South Africa Denali Research and HealthHelp Technology services Vuram Insurance Smart Optibuy Discount rate 14.3 % 17 % 11.5 % 14.3 % 11.5 % 11.6 % 13.5 % 14.3 % 12.0 % 11.6 % Perpetual growth rate 4.0 % 3.0 % 2.5 % 4.0 % 2.5 % 2.0 % 3.0 % 4.0 % 3.0 % 2.5 % CGU’s WNS Global BPM* South Africa Denali Research and Analytics HealthHelp Technology services Discount rate 14.9 % 15.5 % 11.7 % 14.9 % 11.7 % 13.0 % Perpetual growth rate 3.0 % 3.0 % 2.5 % 3.0 % 2.5 % 2.0 % * Excludes South Africa, Research and Analytics, Technology services, Denali, HealthHelp, Vuram, The Smart Cube, OptiBuy and Insurance CGUs. The assumptions used were based on the Company’s management approved internal budgets. 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 including the impact of COVID-19. Based on the above, no impairment was identified during the year ended March 31, 2023, 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 perpetual growth rate) did not identify any probable scenarios where the other CGU’s recoverable amount would fall below its carrying amount.

Intangible assets

Intangible assets	12 Months Ended
	Mar. 31, 2023
Text block [abstract]
Intangible assets	10. Intangible assets The changes in the carrying value of intangible assets for the year ended March 31, 2023 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, 2022 $ 156,163 $ 121,052 $ 4,312 $ 638 $ 5,947 $ 1,835 $ 9,065 $ 400 $ 63,219 $ 362,631 Additions — — — — — — — — 10,149 10,149 On acquisitions (Refer Note 4(a), 4(b), 4(c), 4(d)) 46,050 75,465 — 8 — — 7,262 — 1,511 130,296 Translation adjustments (5,874 ) (2,634 ) (248 ) (6 ) (85 ) — (368 ) — (5,730 ) (14,945 ) Balance as at March 31, 2023 $ 196,339 $ 193,883 $ 4,064 $ 640 $ 5,862 $ 1,835 $ 15,959 $ 400 $ 69,149 $ 488,131 Accumulated amortization Balance as at April 1, 2022 $ 155,770 $ 79,830 $ 4,312 $ 638 $ 3,965 $ 1,835 $ 9,065 $ — $ 41,795 $ 297,210 Amortization 6,505 7,826 — — 754 — 1,600 — 6,961 23,646 Translation adjustments (5,472 ) (1,141 ) (248 ) (7 ) (73 ) — (412 ) — (4,592 ) (11,945 ) Balance as at March 31, 2023 $ 156,803 $ 86,515 $ 4,064 $ 631 $ 4,646 $ 1,835 $ 10,253 $ — $ 44,164 $ 308,911 Net carrying value as at March 31, 2023 $ 39,536 $ 107,368 $ — $ 9 $ 1,216 $ — $ 5,706 $ 400 $ 24,985 $ 179,220 The changes in the carrying value of intangible assets for the year ended March 31, 2022 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, 2021 $ 158,014 $ 121,622 $ 4,511 $ 641 $ 5,987 $ 1,835 $ 9,161 $ 400 $ 53,152 $ 355,323 Additions — — — — — — — — 12,246 12,246 On acquisitions (Refer Note 4(e), 4(f)) 536 — — — — — — — 146 682 Translation adjustments (2,387 ) (570 ) (199 ) (3 ) (40 ) — (96 ) — (2,325 ) (5,620 ) Balance as at March 31, 2022 $ 156,163 $ 121,052 $ 4,312 $ 638 $ 5,947 $ 1,835 $ 9,065 $ 400 $ 63,219 $ 362,631 Accumulated amortization Balance as at April 1, 2021 $ 158,014 $ 76,739 $ 4,511 $ 641 $ 3,230 $ 1,835 $ 9,161 $ — $ 36,051 $ 290,182 Amortization 133 3,645 — — 766 — — — 7,006 11,550 Translation adjustments (2,377 ) (554 ) (199 ) (3 ) (31 ) — (96 ) — (1,262 ) (4,522 ) Balance as at March 31, 2022 $ 155,770 $ 79,830 $ 4,312 $ 638 $ 3,965 $ 1,835 $ 9,065 $ — $ 41,795 $ 297,210 Net carrying value as at March 31, 2022 $ 393 $ 41,222 $ — $ — $ 1,982 $ — $ — $ 400 $ 21,424 $ 65,421 As at March 31, 2023, the estimated remaining weighted average amortization periods for definite lived intangible assets are as follows: Balance life (in months) Customer relationships 127 Customer contracts 61 Trade names 36 Covenant not-to-compete 33 Technology 23 Software 27 The estimated annual amortization expense based on remaining weighted average amortization periods for intangible assets and exchange rates, each as at March 31, 2023 are as follows: Amount 2024 $ 37,910 2025 29,368 2026 21,927 2027 18,102 2028 16,456 Thereafter 55,057 $ 178,820 * * Excludes service mark, as it has an indefinite useful life.

Property and equipment

Property and equipment	12 Months Ended
	Mar. 31, 2023
Text block [abstract]
Property and equipment	11. Property and equipment The changes in the carrying value of property and equipment for the year ended March 31, 2023 are as follows: Gross carrying value Building Computers and software Furniture, Vehicles Leasehold improvements Total Balance as at April 1, 2022 $ 9,591 $ 87,574 $ 82,642 $ 784 $ 72,704 $ 253,295 Additions — 10,902 6,736 — 5,738 23,376 On acquisitions (Refer Note 4(a), 4(b), 4(d)) — 517 261 104 298 1,180 Disposals/retirements — (5,417 ) (3,265 ) — (476 ) (9,158 ) Translation adjustments (302 ) (6,354 ) (5,788 ) (71 ) (5,269 ) (17,784 ) Balance as at March 31, 2023 $ 9,289 $ 87,222 $ 80,586 $ 817 $ 72,995 $ 250,909 Accumulated depreciation Balance as at April 1, 2022 $ 6,338 $ 69,574 $ 70,966 $ 764 $ 59,469 $ 207,111 Depreciation 469 9,915 5,246 46 5,611 21,287 Disposals/retirements — (5,322 ) (3,252 ) — (476 ) (9,050 ) Translation adjustments (204 ) (5,078 ) (5,022 ) (66 ) (4,541 ) (14,911 ) Balance as at March 31, 2023 $ 6,603 $ 69,089 $ 67,938 $ 744 $ 60,063 $ 204,437 Capital work-in-progress — — — — — 15,965 Net carrying value as at March 31, 2023 $ 2,686 $ 18,133 $ 12,648 $ 73 $ 12,932 $ 62,437 The changes in the carrying value of property and equipment for the year ended March 31, 2022 are as follows: Gross carrying value Building Computers and software Furniture, Vehicles Leasehold improvements Total Balance as at April 1, 2021 $ 9,733 $ 78,850 $ 84,335 $ 876 $ 76,043 $ 249,837 Additions — 13,966 2,449 — 2,348 18,763 On acquisitions (Refer Note 4(e), 4(f)) — 217 102 10 116 445 Disposals/retirements — (1,901 ) (1,016 ) (74 ) (2,765 ) (5,756 ) Translation adjustments (142 ) (3,558 ) (3,228 ) (28 ) (3,038 ) (9,994 ) Balance as at March 31, 2022 $ 9,591 $ 87,574 $ 82,642 $ 784 $ 72,704 $ 253,295 Accumulated depreciation Balance as at April 1, 2021 $ 5,945 $ 65,421 $ 68,141 $ 737 $ 58,568 $ 198,812 Depreciation 483 8,771 6,412 120 6,004 21,790 Disposals/retirements — (1,864 ) (988 ) (70 ) (2,727 ) (5,649 ) Translation adjustments (90 ) (2,754 ) (2,599 ) (23 ) (2,376 ) (7,842 ) Balance as at March 31, 2022 $ 6,338 $ 69,574 $ 70,966 $ 764 $ 59,469 $ 207,111 Capital work-in-progress 3,073 Net carrying value as at March 31, 2022 $ 49,257

Leases

Leases	12 Months Ended
	Mar. 31, 2023
Text block [abstract]
Leases	12. Leases The changes in the carrying value of ROU assets for the year ended March 31, 2023 are as follows: Gross carrying value Premises Computers Equipment Motor Total Balance as at April 1, 2022 $ 220,185 $ 40 $ 24 $ 813 $ 221,062 Additions 43,017 — — 92 43,109 On acquisition (Refer Note 4(a), 4(b), 4(d)) 3,443 — — 74 3,517 Terminations/modifications 26,140 (35 ) — (230 ) 25,875 Translation adjustments (16,989 ) (5 ) (1 ) (28 ) (17,023 ) Balance as at March 31, 2023 $ 275,796 $ — $ 23 $ 721 $ 276,540 Accumulated depreciation Balance as at April 1, 2022 $ 77,834 $ 40 $ 19 $ 546 $ 78,439 Depreciation 28,733 — 1 104 28,838 Terminations/modifications (154 ) (35 ) — (229 ) (418 ) Translation adjustments (5,765 ) (5 ) (1 ) (22 ) (5,793 ) Balance as at March 31, 2023 $ 100,648 $ — $ 19 $ 399 $ 101,066 Net carrying value as at March 31, 2023 $ 175,148 $ — $ 4 $ 322 $ 175,474 The changes in the carrying value of ROU assets for the year ended March 31, 2022 are as follows: Gross carrying value Premises Computers Equipment Motor Total Balance as at April 1, 2021 $ 219,078 $ 39 $ 25 $ 639 $ 219,781 Additions 5,620 — — 216 5,836 On acquisition (Refer Note 4(e), (f)) 1,528 — — — 1,528 Terminations/modifications 3,174 — — — 3,174 Translation adjustments (9,215 ) 1 (1 ) (42 ) (9,257 ) Balance as at March 31, 2022 $ 220,185 $ 40 $ 24 $ 813 $ 221,062 Accumulated depreciation Balance as at April 1, 2021 $ 52,497 $ 35 $ 17 $ 466 $ 53,015 Depreciation 28,100 4 3 106 28,213 Terminations/modifications (47 ) — — — (47 ) Translation adjustments (2,716 ) 1 (1 ) (26 ) (2,742 ) Balance as at March 31, 2022 $ 77,834 $ 40 $ 19 $ 546 $ 78,439 Net carrying value as at March 31, 2022 $ 142,351 $ — $ 5 $ 267 $ 142,623 The movement in lease liabilities for the year ended March 31, 2023 and 2022 is as follows: Lease liabilities March 31, March 31, Opening balance $ 166,994 $ 191,907 Cash outflows Principal payment of lease liabilities (28,125 ) (26,235 ) Interest payment on lease liabilities (12,749 ) (12,826 ) Non-cash On acquisition (Refer Note 4(a), 4(b), 4(d), 4(e), 4(f)) 3,440 1,521 Additions 40,293 5,403 Terminations/modifications 25,013 2,282 Interest accrued 13,307 12,657 Rent concessions — (21 ) Translation adjustments (9,191 ) (7,694 ) Closing balance $ 198,982 $ 166,994 Rental expense charged for short-term leases was $755 and $1,125, rental expense charged for low value leases was $58 and $65 and variable lease payments was $1,898 and $1,599 for the year ended March 31, 2023 and March 31, 2022, respectively. The Company has applied practical expedient for rent concessions as a direct consequence of the COVID-19 The table below provides details regarding the contractual maturities of lease liabilities as at March As at Tenure March 31, March 31, Less than 1 year $ 40,726 $ 37,330 1-3 79,085 67,177 3-5 60,372 49,449 More than 5 years 81,851 62,234 Total $ 262,034 $ 216,190 The total future cash outflows for executed leases that had not yet commenced were $59,827 and $82,013 at March 31, 2023 and March 31, 2022, respectively.

Loans and borrowings

Loans and borrowings	12 Months Ended
	Mar. 31, 2023
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 March 31, 2023 March 31, 2022 US dollars SOFR + 1.20 % 2028 72,000 — Sterling Pound SONIA + 1.25 % 2028 102,381 — Total 174,381 — Less: Debt issuance cost (975) — Total 173,406 — Current portion of long-term debt $ 36,118 $ — Long-term debt $ 137,288 $ — In July 2022, the Company obtained a term loan facility of $80,000 from The Hongkong and Shanghai Banking Corporation Limited, Hong Kong and Citibank N.A., Hong Kong Branch for general corporate purposes. The loan bears interest at a rate equivalent to the secured overnight financing rate (“SOFR”) plus a margin of This term loan is repayable in 10 semi-annual instalments of $8,000 each. On January 9, 2023, the Company made the first scheduled repayment of $8,000. As at March 31, 2023, the Company had In December 2022, the Company obtained a term loan facility of £83,000 ($102,381 based on the exchange rate on March 31, 2023) from The Hongkong and Shanghai Banking Corporation Limited, Hong Kong and Citibank N.A., UK Branch to acquire The Smart Cube. The loan bears interest at a rate equivalent to the Sterling overnight index average (“SONIA”) plus a margin of 1.25% per annum. The Company has pledged its shares of WNS (Mauritius) Limited as security for the loan. The facility agreement for the term loan contains certain financial covenants as defined in the facility agreement. This term loan is repayable in 10 semi-annual instalments of £8,300 each. The first scheduled repayment is in June 2023. As at March 31, 2023, the Company had 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 $65,596 (based on the exchange rate on March 31, 2023). The Company has established a line of credit in the UK amounting to (based on the exchange rate on March 31, 2023). The Company has established a line of credit in North America amounting to The Company has also established a line of credit in the Philippines amounting to , As at March 31, 2023, no amounts were drawn under these lines of credit.

Financial instruments

Financial instruments	12 Months Ended
	Mar. 31, 2023
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, 2023 are as follows: Financial assets Financial Financial Financial Total carrying value Total fair value Cash and cash equivalents $ 127,898 $ — $ — $ 127,898 $ 127,898 Investment in fixed deposits 9,196 — — 9,196 9,196 Investments in marketable securities and mutual funds — 167,844 — 167,844 167,844 Trade receivables 113,107 — — 113,107 113,107 Unbilled revenue (1) 99,192 — — 99,192 99,192 Funds held for clients 9,411 — — 9,411 9,411 Prepayments and other assets (2) 6,357 — — 6,357 6,357 Other non-current (3) 15,920 — — 15,920 15,920 Derivative assets — 1,424 7,630 9,054 9,054 Total carrying value $ 381,081 $ 169,268 $ 7,630 $ 557,979 $ 557,979 Financial liabilities Financial Financial Financial Total carrying value Total fair Value Trade payables $ 25,397 $ — $ — $ 25,397 $ 25,397 Long-term debt (4) 174,381 — — 174,381 174,381 Other employee obligations (5) 100,148 — — 100,148 100,148 Provisions and accrued expenses 41,761 — — 41,761 41,761 Lease liabilities 198,982 — — 198,982 198,982 Other liabilities (6) 6,347 42,256 — 48,603 48,603 Derivative liabilities — 409 9,509 9,918 9,918 Total carrying value $ 547,016 $ 42,665 $ 9,509 $ 599,190 $ 599,190 Notes: (1) Excluding non-financial (2) Excluding non-financial (3) Excluding non-financial (4) Excluding non-financial asset (unamortized debt issuance cost) $975. (5) Excluding non-financial (6) Excluding non-financial The carrying value and fair value of financial instruments by class as at March 31, 2022 are as follows: Financial assets Financial Financial Financial Total carrying value Total fair value Cash and cash equivalents $ 108,153 $ — $ — $ 108,153 $ 108,153 Investment in fixed deposits 41,827 — — 41,827 41,827 Investments in marketable securities and mutual funds — 263,013 — 263,013 263,013 Trade receivables 100,522 — — 100,522 100,522 Unbilled revenue (1) 86,786 — — 86,786 86,786 Funds held for clients 11,643 — — 11,643 11,643 Prepayments and other assets (2) 6,283 — — 6,283 6,283 Other non-current (3) 13,509 — — 13,509 13,509 Derivative assets — 556 13,044 13,600 13,600 Total carrying value $ 368,723 $ 263,569 $ 13,044 $ 645,336 $ 645,336 Financial liabilities Financial Financial Financial Total Total fair Trade payables $ 27,829 $ — $ — $ 27,829 $ 27,829 Other employee obligations (4) 95,098 — — 95,098 95,098 Provisions and accrued expenses 36,752 — — 36,752 36,752 Lease liabilities 166,994 — — 166,994 166,994 Other liabilities (5) 2,015 — — 2,015 2,015 Derivative liabilities — 2,295 4,578 6,873 6,873 Total carrying value $ 328,688 $ 2,295 $ 4,578 $ 335,561 $ 335,561 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, 2023 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 $ 9,054 $ — $ 9,054 $ (4,325 ) $ — $ 4,729 Total $ 9,054 $ — $ 9,054 $ (4,325 ) $ — $ 4,729 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 $ 9,917 $ — $ 9,917 $ (4,325 ) $ — $ 5,592 Total $ 9,917 $ — $ 9,917 $ (4,325 ) $ — $ 5,592 Financial assets and liabilities subject to offsetting, enforceable master netting arrangements or similar agreements as at March 31, 2022 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 $ 13,600 $ — $ 13,600 $ (646 ) $ — $ 12,954 Total $ 13,600 $ — $ 13,600 $ (646 ) $ — $ 12,954 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 $ 6,873 $ — $ 6,873 $ (646 ) $ — $ 6,227 Total $ 6,873 $ — $ 6,873 $ (646 ) $ — $ 6,227 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, 2023 are as follows: Fair value measurement at reporting date using Description March 31, 2023 Quoted prices in identical assets Significant other observable inputs (Level 2) Significant unobservable inputs (Level 3) Assets Financial assets at FVTPL Foreign exchange contracts $ 1,424 $ — $ 1,424 $ — Investments in marketable securities and mutual funds 167,844 167,509 335 — Financial assets at FVOCI Foreign exchange contracts 7,630 — 7,630 — Total assets $ 176,898 $ 167,509 $ 9,389 $ — Liabilities Financial liabilities at FVTPL Foreign exchange contracts $ 409 $ — $ 409 $ — Contingent consideration 42,256 — — 42,256 Financial liabilities at FVOCI Foreign exchange contracts 9,508 — 9,508 — Total liabilities $ 52,173 $ — $ 9,917 $ 42,256 The assets and liabilities measured at fair value on a recurring basis as at March 31, 2022 are as follows: Fair value measurement at reporting date using Description March 31, 2022 Quoted prices in identical assets Significant other observable inputs (Level 2) Significant unobservable inputs (Level 3) Assets Financial assets at FVTPL Foreign exchange contracts $ 556 $ — $ 556 $ — Investments in marketable securities and mutual funds 263,013 262,602 411 — Financial assets at FVOCI Foreign exchange contracts 13,044 — 13,044 — Total assets $ 276,613 $ 262,202 $ 14,011 $ — Liabilities Financial liabilities at FVTPL Foreign exchange contracts $ 2,295 $ — $ 2,295 $ — Financial liabilities at FVOCI Foreign exchange contracts 4,578 — 4,578 — Interest rate swaps — — — — Total liabilities $ 6,873 $ — $ 6,873 $ — Description of significant unobservable inputs to Level 3 valuation The fair value of the contingent consideration liability for The Smart Cube, OptiBuy and Vuram was estimated using a probability weighted method and achievement of target revenues and adjusted EBITDA (with certain adjustments) with a discount rate of 2.75%, 4.93% and 2.90%, respectively. 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 the 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 categorised under Level 3 fair value measurement is given below: For the year ended March 31, 2023 March 31, 2022 Balance at the beginning of the year $ — $ — On acquisitions (Refer Note 4(a), 4(b), 4(d)) 43,534 Payable upon achievement of target (Refer Note 4(b)) (2,168 ) — Finance expense recognized in the consolidated statement of income 706 — Translation 184 — Balance at the end of the year $ 42,256 $ — During the years ended March 31, 2023 and 2022, 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. 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 and foreign exchange option contracts: As at March 31, 2023 March 31, 2022 Forward contracts (Sell) In US dollars $ 346,081 $ 316,651 In Pound Sterling 113,398 99,006 In Euro 30,125 21,811 In Australian dollars 25,123 27,290 Others 19,641 20,406 $ 534,368 $ 485,164 Option contracts (Sell) In US dollars $ 239,747 $ 204,773 In Pound Sterling 101,737 88,899 In Euro 35,690 26,147 In Australian dollars 32,825 38,004 $ 409,999 $ 357,823 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, 2023, 2022 and 2021 are as follows: Year ended March 31, 2023 2022 2021 Revenue $ (2,185 ) $ 3,451 $ 4,237 Foreign exchange gain/(loss), net — 93 (222 ) Finance expense — (217 ) (460 ) Income tax related to amounts reclassified into consolidated statement of income (1,432 ) (1,150 ) 425 Total $ (3,617 ) $ 2,177 $ 3,980 As at March 31, 2023, a gain amounting to $3,721 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. Due to the discontinuation of cash flow hedge accounting on account of non-occurrence s COVID-19. 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 Director nominated by 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, 2023 (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, 2023, 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, 2023 by approximately $30,523. 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, 2023 by approximately $47,914. The foreign currency risk from non-derivative As at March 31, 2023 US Dollar Pound Sterling Indian Rupees Australian Dollar Euro Other currencies Total Cash and cash equivalents $ 4,762 631 — 66 3,983 31 $ 9,473 Trade receivables 189,929 31,964 2,759 8,381 20,018 4,543 257,594 Unbilled revenue 7,774 5,260 — — 7,517 685 21,236 Prepayments and other current assets 401 129 51 18 258 23 857 Other non-current assets 13 — — — — 22 35 Trade payables (46,179 ) (50,094 ) (6,099 ) — (25,217 ) (713 ) (128,302 ) Provisions and accrued expenses (6,919 ) (955 ) (458 ) (8 ) (828 ) (68 ) (9,236 ) Pension and other employee obligations (33 ) (742 ) — — (1 ) (396 ) (1,172 ) Lease liabilities — — — — (2,721 ) (1 ) (2722 ) Other liabilities (15,188 ) (14 ) — — (2,518 ) (29 ) (17,726 ) Non-current liabilities (23,457 ) — — — (4,786 ) — (28,243 ) Net assets/ (liabilities) $ 111,103 (13,821 ) (3,747 ) 8,457 (4,295 ) 4,097 $ 101,794 The foreign currency risk from non-derivative As at March 31, 2022 US Dollar Pound Sterling Indian Rupees Australian Dollar Euro Other currencies Total Cash and cash equivalents $ 3,412 1,813 — 54 899 196 $ 6,374 Investment 600 — — — — — 600 Trade receivables 127,640 22,934 1,363 7,366 11,631 3,064 173,998 Unbilled revenue 7,105 4,460 — — 4,304 537 16,406 Prepayments and other current assets 205 66 55 2 246 — 574 Other non-current 3 — — — — 16 19 Trade payables (33,849 ) (74,701 ) (5,576 ) (103 ) (20,627 ) (467 ) (135,323 ) Provisions and accrued expenses (4,493 ) (1,084 ) (56 ) — (446 ) (71 ) (6,150 ) Pension and other employee obligations — (794 ) — — (1 ) (441 ) (1,236 ) Lease liabilities — — — — (4,736 ) (27 ) (4,763 ) Other liabilities — (14 ) — — (2 ) — (16 ) Net assets/ (liabilities) $ 100,623 (47,320 ) (4,214 ) 7,319 (8,732 ) 2,807 $ 50,483 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), Omani Riyal (OMR) and Turkish Lira (TRY). As at March 31, 2023, every 10% 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 $2,130. 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 SOFR and SONIA. 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. As at March 31, 2023, there was no amount outstanding under these swap agreements. 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 periodic 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 $113,107 and $99,785, respectively as at March 31, 2023 and $100,522 and $87,032, respectively, as at March 31, 2022. 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 7). 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, 2023 2022 2021 Revenue from top customer 6.5 % 7.3 % 8.1 % Revenue from top five customers 23.8 % 27.1 % 26.8 % 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 $139,551 as at March 31, 2023 that could be drawn upon, should there be a need. The contractual maturities of financial liabilities are as follows: As at March 31, 2023 Less than 1 Year 1-2 years 2-5 years Total Trade payables $ 25,397 $ — $ — $ 25,397 Long-term debt (includes current portion) (1) 36,476 36,476 101,429 174,381 Provisions and accrued expenses 41,761 — — 41,761 Other liabilities 27,837 325 20,441 48,603 Other employee obligations 100,148 — — 100,148 Derivative financial instruments 7,505 2,413 — 9,918 Total (2) (3) $ 239,124 $ 39,214 $ 121,870 $ 400,208 Notes: (1) Before netting off debt issuance cost of $975 (2) For contractual maturities of lease liabilities refer note 12. (3) Non-financial As at March 31, 2022 Less than 1 Year 1-2 years 2-5 years Total Trade payables $ 27,829 $ — $ — $ 27,829 Provisions and accrued expenses 36,752 — — 36,752 Other liabilities 2,015 — — 2,015 Other employee obligations 95,098 — — 95,098 Derivative financial instruments 6,042 831 — 6,873 Total (1) (2) $ 167,736 $ 831 $ — $ 168,567 Notes: (1) For contractual maturities of lease liabilities refer note 12. (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, 2023 March 31, 2022 Cash and cash equivalents $ 127,898 $ 108,153 Investments 177,040 304,840 Long-term debt (includes current portion) (1) (174,381 ) — Net cash position $ 130,557 $ 412,993 Note: (1) Before netting off debt issuance cost of $975 and Nil as at March 31, 2023 and March 31, 2022, respectively.

Pension and other employee obli

Pension and other employee obligations	12 Months Ended
	Mar. 31, 2023
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, 2023 March 31, 2022 Current: Salaries and bonus $ 95,893 $ 93,210 Pension 1,473 1,365 Withholding taxes on salary and statutory payables 10,515 11,193 Total $ 107,881 $ 105,768 Non-current: Pension and other obligations $ 19,504 $ 16,238 Total $ 19,504 $ 16,238 Employee benefit costs consist of the following: Year ended March 31, 2023 2022 2021 Salaries and bonus $ 690,643 $ 608,064 $ 498,431 Employee benefit plans: Defined contribution plan 16,916 15,296 12,648 Defined benefit plan 3,518 4,339 2,839 Share-based compensation expense (Refer Note 24) 49,733 44,165 38,230 Total $ 760,810 $ 671,864 $ 552,148 Employee benefit costs is recognized in the following line items in the consolidated statement of income: Year ended March 31, 2023 2022 2021 Cost of revenue $ 578,262 $ 503,748 $ 404,431 Selling and marketing expenses 51,665 46,614 43,601 General and administrative expenses 130,883 121,502 104,116 Total $ 760,810 $ 671,864 $ 552,148 Defined contribution plan The Company’s contributions to defined contribution plans are as follows: Year ended March 31, 2023 2022 2021 India $ 12,037 $ 10,758 $ 8,681 United States 2,261 2,110 1,770 United Kingdom 1,170 825 898 South Africa 806 801 596 Sri Lanka 405 567 512 Philippines 237 235 191 Total $ 16,916 $ 15,296 $ 12,648 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, 2023 2022 2021 Service cost $ 2,584 $ 3,368 $ 2,047 Interest on the net defined benefit liability 934 971 792 Net gratuity cost $ 3,518 $ 4,339 $ 2,839 As at March 2023 March 2022 Change in projected benefit obligations Obligation at beginning of the year $ 18,460 $ 17,220 Foreign currency translation (1,487 ) (790 ) Service cost 2,584 3,368 Interest cost 1,066 1,097 Benefits paid (3,116 ) (2,374 ) Business combinations 1,393 1,223 Actuarial (gain)/loss From changes in demographic assumptions (177 ) (1,334 ) From changes in financial assumptions (650 ) 238 From actual experience compared to assumptions 1,376 (188 ) Benefit obligation at end of the year $ 19,449 $ 18,460 Change in plan assets Plan assets at beginning of the year $ 2,745 $ 1,314 Foreign currency translation (226 ) (51 ) Expected return on plan assets 132 126 Actual contributions 2,640 2,415 Benefits paid (2,954 ) (2,260 ) Business combinations 388 1,191 Actuarial gain 2 10 Plan assets at end of the year $ 2,727 $ 2,745 Accrued pension liability Current $ 1,473 $ 1,365 Non-current 15,249 14,350 Net amount recognized $ 16,722 $ 15,715 Present value of funded defined benefit obligation $ 17,888 $ 18,035 Fair value of plan assets (2,727 ) (2,745 ) 15,161 15,290 Present value of unfunded defined benefit obligation $ 1,561 $ 425 Weighted average duration of defined benefit obligation (both funded and unfunded) 5.4 years 5.1 years Net amount recognized relating to the Company’s India plan, the Philippines plan and Sri Lanka plan was $16,367, $67 and $288 as at March 31, 2023 and was $15,336, $64 and $315 as at March 31, 2022, respectively. The assumptions used in accounting for the gratuity plans are as follows: Year ended March 31, 2023 2022 2021 Discount rate: India 7.4% 6.2% to 6.6% 6.4% Philippines 5.9% 1.7% 3.1% Sri Lanka 32.4% 16.4% 8.1% Rate of increase in compensation level 7.0% to 14.0% 8.0% to 10.0% 7.0% to 8.0% Expected rate of return on plan assets 7.4% 6.5% to 6.6% 6.4% 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, 2023, 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% (4.4 )% (0.9 )% (1.6 )% Decrease in discount rate by 1% 4.8 % 1.0 % 1.7 % Rate of increase in compensation level: Increase in salary escalation rate by 1% 3.4 % 0.5 % 1.5 % Decrease in salary escalation rate by 1% (3.3 )% (0.5 )% (1.4 )% 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 Plan assets are generally exposed to risk including market, interest and operating risk. 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. As at March 31, 2023, $1,442 and $1,285 ($1,162 and $1,583 as at March 31, 2022) of the plan 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 76% and 24% are invested in unquoted government securities and money market instruments, respectively. The expected benefits are based on the same assumptions used to measure the Company’s defined benefit obligations as at March 31, 2023. The Company expects to contribute $3,800 to defined benefit plan for the year ending March 31, 2024. The maturity analysis of the Company’s defined benefit payments is as follows: Amount 2024 $ 3,800 2025 3,579 2026 3,454 2027 3,587 2028 3,892 Thereafter 18,640 $ 36,952

Provisions and accrued expenses

Provisions and accrued expenses	12 Months Ended
	Mar. 31, 2023
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Provisions and accrued expenses	16. Provisions and accrued expenses Provisions and accrued expenses consist of the following: As at March 31, 2023 March 31, 2022 Accrued expenses $ 41,761 $ 36,752 Total $ 41,761 $ 36,752

Contract liabilities

Contract liabilities	12 Months Ended
	Mar. 31, 2023
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Contract liabilities	17. Contract liabilities Contract liabilities consists of the following: As at March 31, 2023 March 31, 2022 Current: Payments in advance of services $ 9,820 $ 8,344 Advance billings 5,552 5,081 Others 333 298 Total $ 15,705 $ 13,723 Non-current: Payments in advance of services $ 8,714 $ 12,072 Advance billings 1,008 1,226 Others 26 16 Total $ 9,748 $ 13,314

Other liabilities

Other liabilities	12 Months Ended
	Mar. 31, 2023
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Other liabilities	18. Other liabilities Other liabilities consist of the following: As at March 31, 2023 March 31, 2022 Current: Withholding taxes and value added tax payables $ 11,425 $ 8,164 Contingent consideration (Refer Note 4(a), 4(b) & 4(d)) 22,121 — Other liabilities 7,116 3,187 Total $ 40,662 $ 11,351 Non-current: Contingent consideration (Refer Note 4(a), 4(b) & 4(d)) 20,135 — Other liabilities 709 78 Total $ 20,844 $ 78

Share capital

Share capital	12 Months Ended
	Mar. 31, 2023
Text block [abstract]
Share capital	19. Share capital As at March 31, 2023, 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 48,360,817 ordinary shares outstanding as at March 31, 2023. There were no preferred shares outstanding as at March 31, 2023. As at March 31, 2022, 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 48,849,907 ordinary shares outstanding as at March 31, 2022. There were no preferred shares outstanding as at March 31, 2022. 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. During the year ended March 31, 2020, the Company received authorization from the Board of Directors to cancel, and cancelled, 2,200,000 ADSs that were held as treasury shares for an aggregate cost of $120,154. The effect of the cancellation of these treasury shares was recognized in share capital amounting to $281 and in share premium amounting to $119,873, in compliance with Jersey law. There was no effect on the total shareholders’ equity as a result of this cancellation. During the year ended March 31, 2021, the Company purchased the balance 1,100,000 ADSs in the open market for a total consideration of $78,563 (including transaction costs $11) and completed the authorized repurchases under the above-mentioned share repurchase program. The Company paid $55 towards cancellation fees for ADSs in relation to the repurchase of 1,100,000 ADSs. The Company funded the repurchases under the repurchase program with cash on hand. During the year ended March 31, 2021, the shareholders of the Company authorized a new share repurchase program for the repurchase of up to 3,300,000 of the Company’s ADSs, each representing one ordinary share, at a price range of $10 to $110 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 April 1, 2021 to March 31, 2024. 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, 2022, the Company purchased 1,100,000 ADSs in the open market for a total consideration of $85,038 (including transaction costs $11) under the above-mentioned share repurchase program. The Company funded the repurchases under the repurchase program with cash on hand. During the year ended March 31, 2022, the Company received authorization from the Board of Directors to cancel, and cancelled, 2,200,000 ADSs that were held as treasury shares for an aggregate cost of $163,711 (including share cancellation charges $110). The effect of the cancellation of these treasury shares was recognized in share capital amounting to $302 and in share premium amounting to $163,409, in compliance with Jersey law. There was no effect on the total shareholders’ equity as a result of this cancellation. During the year ended March 31, 2023, the Company purchased 1,100,000 ADSs in the open market for a total consideration of $81,631 (including transaction costs $11) under the above-mentioned share repurchase program. The Company funded the repurchases under the repurchase program with cash on hand. During the year ended March 31, 2023, the Company received authorization from the Board of Directors to cancel, and cancelled, 1,100,000 ADSs that were held as treasury shares for an aggregate cost of $81,686 (including share cancellation charges $55). The effect of the cancellation of these treasury shares was recognized in share capital amounting to $134 and in share premium amounting to $81,552, 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, 2023
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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, 2023 2022 2021 Industry-specific $ 451,829 $ 431,770 $ 372,505 Finance and accounting 281,826 248,572 212,563 Customer experience services 237,558 189,615 154,368 Research and analytics 131,694 116,081 94,545 Auto claims 71,754 96,123 54,620 Others 49,601 27,639 24,042 Total $ 1,224,262 $ 1,109,800 $ 912,643 Revenue by industry Year ended March 31, 2023 2022 2021 Insurance* $ 328,593 $ 332,335 $ 266,669 Healthcare 192,498 196,614 172,878 Diversified businesses including manufacturing, retail, CPG, media and entertainment, and telecom 179,546 149,884 139,449 Travel and leisure 207,429 163,849 129,231 Shipping and logistics 92,762 85,258 63,530 Hi-tech and 80,750 69,278 56,386 Banking and financial services 82,600 64,034 42,555 Utilities 60,084 48,548 41,945 Total $ 1,224,262 $ 1,109,800 $ 912,643 * Includes revenue disclosed under the Auto Claims BPM segment in Note 28. Revenue by contract type Year ended March 31, 2023 2022 2021 Full-time-equivalent $ 829,330 $ 703,440 $ 592,868 Transaction* 181,177 188,357 133,423 Subscription 94,173 102,859 98,176 Fixed price 67,640 63,570 42,371 Others 51,942 51,574 45,805 Total $ 1,224,262 $ 1,109,800 $ 912,643 * Includes revenue disclosed under the Auto Claims BPM segment in Note 28. Revenue by delivery location Year ended March 31, 2023 2022 2021 India $ 635,678 $ 555,796 $ 463,908 United States (1) 185,898 168,493 150,418 Philippines 164,930 143,238 119,855 UK (2)(3) 103,422 127,826 72,178 South Africa 63,025 56,735 51,625 Sri Lanka 15,714 16,282 15,748 China 13,919 13,880 12,740 Romania 20,702 12,756 13,107 Spain 3,902 5,314 5,224 Poland 6,764 4,989 4,816 Costa Rica 5,272 3,643 3,024 Australia 4,945 848 — Malaysia 91 — — Total $ 1,224,262 $ 1,109,800 $ 912,643 (1) Includes revenue derived from Canada, which was not significant. (2) Includes revenue derived from Turkey and Germany, which were not significant. (3) Includes revenue disclosed under the Auto Claims BPM segment in Note 28. Revenue by geography Refer Note 28 — External revenue. Contract balances Contract assets The movement in contract assets during the year ended March 31, 2023 is as follows: As at March 31, 2023 Sales Transition Upfront Total Opening balance $ 10,845 $ 27,361 $ 11,796 $ 50,002 Additions during the year 5,488 20,528 7,010 33,026 Amortization/recognition during the year (2,317 ) (4,332 ) (6,157 ) (12,806 ) Impairment loss recognized during the year (260 ) — — (260 ) Translation adjustments (341 ) (1,652 ) (727 ) (2,720 ) Closing balance $ 13,415 $ 41,905 $ 11,922 $ 67,242 The movement in contract assets during the year ended March 31, 2022 is as follows: As at March 31, 2022 Sales Transition Upfront Total Opening balance $ 8,112 $ 17,656 $ 9,121 $ 34,889 Additions during the year 5,209 17,923 10,811 33,943 Amortization/recognition during the year (2,190 ) (7,352 ) (7,736 ) (17,278 ) Impairment loss recognized during the year (46 ) — — (46 ) Translation adjustments (240 ) (866 ) (400 ) (1,506 ) Closing balance $ 10,845 $ 27,361 $ 11,796 $ 50,002 Contract liabilities As at March 31, 2023 March 31, 2022 Contract liabilities: Payments in advance of services $ 18,534 $ 20,416 Advance billings 6,560 6,307 Others 359 314 Total $ 25,453 $ 27,037 Revenue recognized during the year ended March 31, 2023 and 2022, which was included in the contract liabilities balance at the beginning of the respective periods is as follows: As at March 31, 2023 March 31, 2022 Payments in advance of services $ 8,204 $ 9,114 Advance billings 5,038 538 Others 273 2,340 Total $ 13,515 $ 11,992 During the year ended March 31, 2023 the Company acquired $1,578 (March 31, 2022: $892) of contract liabilities as part of its business combinations (Refer Note 4). The estimated revenue expected to be recognized in the future relating to remaining performance obligations as at March 31, 2023 and March 31, 2022 is as follows: As at March 31, 2023 Less than 1 Year 1-2 years 2-5 years More than Total Transaction price allocated to remaining performance obligations $ 2,726 $ 1,144 $ 1,305 $ — $ 5,175 As at March 31, 2022 Less than 1 Year 1-2 years 2-5 years More than Total Transaction price allocated to remaining performance obligations $ 15,141 $ 5,475 $ 2,086 $ — $ 22,702 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, 2023
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Expenses by nature	21. Expenses by nature Expenses by nature consist of the following: Year ended March 31, 2023 2022 2021 Employee cost $ 760,810 $ 671,864 $ 552,148 Repair payments 62,240 82,954 43,942 Facilities cost 73,089 61,238 54,563 Depreciation 50,125 50,003 48,923 Legal and professional expenses 26,433 22,207 23,298 Travel expenses 15,891 4,878 1,927 Others 45,747 47,005 38,312 Total cost of revenue, selling and marketing and general and administrative expenses $ 1,034,335 $ 940,149 $ 763,113

Finance expense

Finance expense	12 Months Ended
	Mar. 31, 2023
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Finance expense	22. Finance expense Finance expense consists of the following: Year ended March 31, 2023 2022 2021 Interest expense on lease liabilities $ 13,307 $ 12,657 $ 13,689 Interest expense 5,512 513 678 Loss/(gain) on interest rate swaps — 217 460 Total $ 18,819 $ 13,387 $ 14,827

Other income, net

Other income, net	12 Months Ended
	Mar. 31, 2023
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Other income, net	23. Other income, net Other income, net consists of the following: Year ended March 31, 2023 2022 2021 Net gain arising on financial assets designated as FVTPL $ 7,991 $ 7,137 $ 6,352 Interest income 5,279 3,772 3,702 Others, net 2,735 2,958 2,410 Total $ 16,005 $ 13,867 $ 12,464

Share-based payments

Share-based payments	12 Months Ended
	Mar. 31, 2023
Text block [abstract]
Share-based payments	24. Share-based payments The Company has two share-based incentive plans: the 2006 Incentive Award Plan adopted on June 1, 2006, as amended and restated in February 2009, September 2011 and September 2013 (which has expired) the “2006 Incentive Award Plan”, 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 are generally granted for a term of ten years. Options and RSUs 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, 2023, the Company had 1,881,518 ordinary shares available for future grants. Share-based compensation expense during the years ended March 31, 2023, 2022 and 2021 is as follows: Year ended March 31, 2023 2022 2021 Share-based compensation expense recorded in: $ $ $ Cost of revenue 8,057 5,155 4,890 Selling and marketing expenses 6,411 4,948 4,327 General and administrative expenses 35,265 34,062 29,013 Total share-based compensation expense $ 49,733 $ 44,165 $ 38,230 Upon exercise of RSUs, the Company issued 610,910, 547,704 and 768,563 shares during the years ended March 31, 2023, 2022 and 2021, respectively. 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 Aggregate Outstanding as at March 31, 2021 924,049 $ 44.25 $ 66,938 Granted 295,441 74.14 Exercised (293,769 ) 47.24 Forfeited (40,264 ) 56.52 Outstanding as at March 31, 2022 885,457 $ 52.67 $ 75,698 Granted 428,238 83.70 Exercised (255,200 ) 59.34 Forfeited (25,777 ) 73.02 Outstanding as at March 31, 2023 1,032,718 $ 63.38 $ 96,218 RSUs exercisable 575,146 $ 50.70 $ 53,586 The fair value of RSUs is generally the market price of the Company’s shares on the date of grant. As at March 31, 2023, there was $15,322 of unrecognized compensation cost related to unvested RSUs. This amount is expected to be recognized over a weighted average period of 2.8 years. To the extent the actual forfeiture rate is different than what the Company has anticipated, share-based compensation expense 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, 2023, 2022 and 2021 was $83.70, $74.14 and $43.26, per ADS, respectively. The aggregate intrinsic value of RSUs exercised during the year ended March 31, 2023, 2022 and 2021 was $21,438, $23,194 and $20,354, respectively. The total grant date fair value of RSUs vested during the year ended March 31, 2023, 2022 and 2021 was $21,484, $18,240 and $15,912, respectively. The weighted average share price of RSUs exercised during the year ended March 31, 2023, 2022 and 2021 was $84.01, $78.95 and $66.77, 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 Aggregate intrinsic value Outstanding as at March 31, 2021 75,645 $ 14.10 $ 5,480 Exercised (16,245 ) 13.39 Outstanding as at March 31, 2022 59,400 $ 14.30 $ 5,078 Exercised (761 ) 14.30 Outstanding as at March 31, 2023 58,639 14.30 $ 5,463 RSUs exercisable 58,639 $ 14.30 $ 5,463 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 at modification date and the fair value of modified RSUs as at 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, 2022: $Nil) in respect of such modified share awards amounted to $Nil. The aggregate intrinsic value of RSUs exercised during the year ended March 31, 2023, 2022 and 2021 was $69, $1,205 and $8,973, respectively. The weighted average share price of RSU exercised during the year ended March 31, 2023, 2022 and 2021 was $90.98, $74.18 and $72.75, respectively. As at March 31, 2023, there was $Nil of unrecognized compensation cost related to unvested market based RSUs. The weighted average grant date fair value of the RSUs granted during the years ended March 31, 2023, 2022 and 2021 was $Nil. (iii) RSUs related to total shareholder’s return (“TSR”) 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 Aggregate Intrinsic Outstanding as at March 31, 2021 826,210 $ 45.45 $ 59,851 Granted 154,110 78.80 Exercised (15,209 ) 50.22 Forfeited (15,111 ) 38.70 Lapsed (50,550 ) 57.20 Outstanding as at March 31, 2022 899,450 $ 50.53 $ 76,894 Granted 104,975 79.00 Exercised (165,201 ) 37.87 Forfeited (22,480 ) 58.28 Lapsed (26,236 ) 63.10 Outstanding as at March 31, 2023 790,508 56.32 73,652 RSUs exercisable 256,135 $ 58.05 $ 23,864 During the year ended March 31, 2023, the Company issued 104,975 RSUs (March 31, 2022: 154,110 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, 2023, 2022 and 2021 was $79.00, $78.80 and $35.22, per ADS, respectively. The stock compensation expense charged during the year ended March 31, 2023 was $5,123 (March 31, 2022: $5,892). As at March 31, 2023, there was $5,062 of unrecognized compensation cost related to these RSUs. This amount is expected to be recognized over a weighted average period of 1.8 years. The total grant date fair value of these RSUs vested during the year ended March 31, 2023, 2022 and 2021 was $9,395, $5,338 and $7,651, respectively. The aggregate intrinsic value of RSUs exercised during the year ended March 31, 2023, 2022 and 2021 was $14,448, $1,201, and $1,413, respectively. The weighted average share price of RSU exercised during the year ended March 31, 2023, 2022 and 2021 was $87.45, $78.97 and $74.20, respectively. 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 Aggregate intrinsic value Outstanding as at March 31, 2021 771,289 $ 43.21 $ 55,870 Granted 275,245 73.46 Exercised (192,053 ) 35.65 Forfeited (16,173 ) 60.58 Outstanding as at March 31, 2022 838,308 $ 49.19 $ 71,667 Granted 202,005 84.00 Exercised (189,226 ) 44.59 Forfeited (13,996 ) 72.81 Outstanding as at March 31, 2023 837,091 55.30 77,992 PSUs exercisable 428,090 $ 47.13 $ 39,885 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, 2023, there was $11,500 of unrecognized compensation costs related to unvested PSUs, net of forfeitures. This amount is expected to be recognized over a weighted average period of 1.7 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, 2023, 2022 and 2021 was $84.00, $73.46 and $68.05, per ADS, respectively. The aggregate intrinsic value of PSUs exercised during the year ended March 31, 2023, 2022 and 2021 was $15,970, $14,958 and $22,207, respectively. The total grant date fair value of PSUs vested during the year ended March 31, 2023, 2022 and 2021 was $17,686, $13,599 and $13,049 respectively. The weighted average share price of PSU exercised during the year ended March 31, 2023, 2022 and 2021 was $84.40, $77.89 and $69.10, 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 1,135 RSUs during the year ended March 31, 2022 and 11,400 and 1,850 RSUs during the year ended March 31, 2021 which shall vest on the second anniversary, nine months and third anniversary, respectively, from the grant date. During the years ended March 31, 2020, 2019 and 2018, the Company granted 3,365, 14,250 and 32,050 RSUs, which shall vest on the fourth, 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 $3,483 to be amortized over the vesting period of four years. The stock compensation expense charged during the years ended March 31, 2023, 2022 and 2021 was $111, $ RSUs to drive higher growth During the year ended March 31, 2023, the Company granted 705,090 RSUs to drive higher growth, based on performance and market conditions along with service conditions. The RSUs under this grant will vest upon the Company achieving the market capitalization target along with net revenue targets (together referred as the “vesting conditions”). The vesting period ranges from 2 years and 9 months to 4 years and 9 months from the grant date dependent on achievement of respective vesting conditions at each evaluation period. The vesting of RSUs will happen only on achievement of both the vesting conditions. Any unvested RSUs due to non-achievement of vesting conditions at the end of vesting period will lapse. The fair value of these RSUs is determined using the Monte-Carlo simulation. The grant date fair value of RSUs granted was $28.00 per RSU. During the year ended March 31, 2023, the Company modified the terms of the original grant to increase the vesting period. The revised vesting period ranges from 3 years 3 months to 4 years and 9 months from the grant date dependent on achievement of respective vesting conditions at each evaluation period. The incremental fair value of these RSUs was $1.60 determined using the Monte-Carlo simulation as at the date of modification. The Company has not recognized any charge for the year ended March 31, 2023 considering the net revenue target is not expected to be met, based on the current projections. As at March 31, 2023, there was $20,871 of unrecognized compensation cost related to these RSUs.

Income taxes

Income taxes	12 Months Ended
	Mar. 31, 2023
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, 2023 2022 2021 Domestic $ (13,001 ) $ (11,150 ) $ (8,176 ) Foreign 177,510 175,690 140,867 Profit before income taxes $ 164,509 $ 164,540 $ 132,691 The Company’s income tax expense consists of the following: Year ended March 31, 2023 2022 2021 Current taxes Domestic taxes $ — $ — $ — Foreign taxes 36,245 37,579 31,326 36,245 37,579 31,326 Deferred taxes Domestic taxes — — — Foreign taxes (9,044 ) (5,140 ) (1,252 ) (9,044 ) (5,140 ) (1,252 ) Income tax expense $ 27,201 $ 32,439 $ 30,074 Domestic taxes are Nil as the corporate rate of tax applicable to companies in Jersey, Channel Islands is 0%. Foreign taxes are based on applicable tax rates in each subsidiary’s jurisdiction. From fiscal 2012 until the year ended March 31, 2023, the Company started operations in various delivery centers in Mumbai, Pune, Chennai, Gurgaon, Noida, India registered under the Special Economic Zone scheme. Some of these operations are eligible for a 100% income tax exemption for a period of five years from the date of commencement of operations expiring between fiscal 2022 and fiscal 2024. Following the expiry of the 100% income tax exemption, these operations are eligible for a 50% income tax exemption expiring between fiscal 2026 and fiscal 2034. The Company’s operations in Costa Rica are eligible for a 50% income tax exemption from fiscal 2018 to fiscal 2021. Between fiscal 2016 and fiscal 2022, the Company commenced operations in delivery centers in the Philippines that are eligible for various tax exemption benefits expiring between fiscal 2020 and fiscal 2026. Following the expiry of the tax benefits, income generated by our Philippines subsidiary, WNS Global Services Philippines Inc., will be taxed at the prevailing special tax rate, which is currently 5.0% on gross profit. As per The Corporate Recovery and Tax Incentives for Enterprises Act (“CREATE”) which is effective from April, 2021, enterprises will be taxed at 5% on gross profit for a fixed period of 10 years. Our operations in Sri Lanka were eligible to claim income tax exemption with respect to the profits earned from export revenue until fiscal 2018 and have been taxed at 14% on a net basis with effect from April 1, 2018 until December 31, 2019. From January 1, 2020, our operations in Sri Lanka are eligible to claim income tax exemption with respect to the profits earned from export revenue. 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 $20,735, $20,885 and $11,102 for the years ended March 31, 2023, 2022 and 2021, respectively. Such additional tax would have decreased the basic and diluted earnings per share for the year ended March 31, 2023 by $0.43 and $0.41, respectively ($0.43 and $0.41, respectively, for the year ended March 31, 2022 and $0.22 and $0.21, respectively for the year ended March 31, 2021). Income taxes recognized directly in equity are as follows: Year ended March 31, 2023 2022 2021 Current taxes: Excess tax deductions related to share-based payments (798 ) (1,062 ) (729 ) $ (798 ) $ (1,062 ) $ (729 ) Deferred taxes: Excess tax deductions related to share-based payments (1,909 ) (877 ) (1,640 ) $ (1,909 ) $ (877 ) $ (1,640 ) Total income tax recognized directly in equity $ (2,707 ) $ (1,939 ) $ (2,369 ) Income taxes recognized in other comprehensive income are as follows: Year ended March 31, 2023 2022 2021 Current taxes — — — Deferred taxes: Unrealized gain/(loss) on cash flow hedging derivatives (4,344 ) 2,698 1,089 Pension liability 67 148 (248 ) Total income tax recognized directly in other comprehensive income $ (4,277 ) $ 2,846 $ 841 The reconciliation of estimated income tax to income tax expense: Year ended March 31, 2023 2022 2021 Profit before income taxes $ 164,509 $ 164,540 $ 132,691 Income tax expense at tax rates applicable to individual entities 51,524 50,954 41,268 Effect of: Items not deductible for tax 1,412 358 401 Exempt income (20,092 ) (20,557 ) (11,340 ) Losses in respect of which deferred tax asset not recognized due to uncertainty and ineligibility to carry forward 279 2,183 106 Recognition of unutilized tax benefits / Unrecognized losses utilized (1,745 ) (56 ) (472 ) Temporary difference that will reverse during tax holiday period — 2,828 1,139 Change in tax rate and law (841 ) (160 ) 1,228 State taxes 395 345 458 Employment related tax incentive (2,239 ) (2,123 ) (1,734 ) Others, net (1,492 ) (1,333 ) (980 ) Income tax expense $ 27,201 $ 32,439 $ 30,074 Deferred taxes for the year ended March 31, 2023 arising from temporary differences and unused tax losses can be summarized below: Opening Balance Additions Recognized in income Recognized in equity Recognized in/ Reclassified from other comprehensive income Foreign currency translation Closing balance Deferred tax assets: Property and equipment $ 6,527 $ 223 $ (95 ) $ — $ — $ (667 ) $ 5,988 Net operating loss carry forward 932 602 (760 ) — — (93 ) 681 Accruals deductible on actual payment 12,002 1,419 (144 ) — (67 ) (1,016 ) 12,194 Share-based compensation expense 24,930 — 6,756 1,909 — (1,315 ) 32,280 Others 754 82 (355 ) — — (55 ) 426 Total deferred tax assets $ 45,145 $ 2,326 $ 5,402 $ 1,909 $ (67 ) $ (3,146 ) $ 51,569 Deferred tax liabilities: Intangible assets 11,983 31,688 (2,713 ) — — (480 ) 40,478 Unrealized gain/(loss) on cash flow hedging and investments 3,854 — (146 ) — (4,344 ) (374 ) (1,010 ) Others 3,833 — (784 ) — — (297 ) 2,752 Total deferred tax liabilities $ 19,670 $ 31,688 $ (3,643 ) $ — $ (4,344 ) $ (1,151 ) $ 42,220 Net deferred tax assets/(liabilities) $ 25,475 $ (29,362 ) $ 9,045 $ 1,909 $ 4,277 $ (1,995 ) $ 9,349 Deferred taxes for the year ended March 31, 2022 arising from temporary differences and unused tax losses can be summarized below: Opening Balance Additions Recognized in income Recognized in equity Recognized in/ Reclassified from other comprehensive income Foreign currency translation Closing balance Deferred tax assets: Property and equipment $ 6,188 $ 237 $ 254 $ — $ — $ (152 ) $ 6,527 Net operating loss carry forward 1,249 — (294 ) — — (23 ) 932 Accruals deductible on actual payment 10,549 153 1,743 — (148 ) (295 ) 12,002 Share-based compensation expense 21,036 — 3,678 877 — (661 ) 24,930 Others 799 — (33 ) — — (12 ) 754 Total deferred tax assets $ 39,821 $ 390 $ 5,348 $ 877 $ (148 ) $ (1,143 ) $ 45,145 Deferred tax liabilities: Intangible assets 11,967 1 32 — — (17 ) 11,983 Unrealized gain/(loss) on cash flow hedging and investments 1,387 — (117 ) — 2,698 (114 ) 3,854 Others 3,674 — 293 — — (134 ) 3,833 Total deferred tax liabilities $ 17,028 $ 1 $ 208 $ — $ 2,698 $ (265 ) $ 19,670 Net deferred tax assets/(liabilities) $ 22,793 $ 389 $ 5,140 $ 877 $ (2,846 ) $ (878 ) $ 25,475 Deferred taxes for the year ended March 31, 2021 arising from temporary differences and unused tax losses can be summarized below: Opening Balance Additions 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 $ 5,592 $ — $ 40 $ — $ — $ 556 $ 6,188 Net operating loss carry forward 779 — 417 — — 53 1,249 Accruals deductible on actual payment 9,825 — (120 ) — 248 596 10,549 Share-based compensation expense 16,101 — 1,861 1,640 — 1,434 21,036 Minimum alternate tax 629 — (654 ) — — 25 — Others 130 — 610 — — 59 799 Total deferred tax assets $ 33,056 $ — $ 2,154 $ 1,640 $ 248 $ 2,723 $ 39,821 Deferred tax liabilities: Intangible assets 11,437 312 — — 218 11,967 Unrealized gain/(loss) on cash flow hedging and investments 352 — (52 ) — 1,089 (2 ) 1,387 Others 2,380 — 642 — — 652 3,674 Total deferred tax liabilities $ 14,169 $ — $ 902 $ — $ 1,089 $ 868 $ 17,028 Net deferred tax assets/(liabilities) $ 18,887 $ — $ 1,252 $ 1,640 $ (841 ) $ 1,855 $ 22,793 Deferred tax presented in the consolidated statement of financial position is as follows: As at March 31, 2023 March 31, 2022 Deferred tax assets 46,675 34,765 Deferred tax liabilities (37,326 ) (9,290 ) Net deferred tax assets $ 9,349 $ 25,475 There are unused tax losses amounting to $11,657 as at March 31, 2023 (March 31, 2022: $18,709) 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 2024 to 2033. However, in the US, Germany, New Zealand, the Netherlands, Portugal and UK 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 $1,148,274, $984,475 and $840,607 as at March 31, 2023, 2022 and 2021, 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 2018, which assess additional taxable income that could in the aggregate give rise to an estimated $6,902 (March 31, 2022: $24,718) in additional taxes, including interest of $1,863 (March 31, 2022: $6,214). 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 $79,797 (March 31, 2022: $71,712) in additional taxes, including interest of $28,638 (March 31, 2022: $25,481). 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 at March 31, 2023, the Company had provided a tax reserve of $ As at March 31, 2023, corporate tax returns for years ended March 31, 2020 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 $11,022 (March 31, 2022: $11,849) 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. In addition, the Company currently has orders of assessment outstanding for various years from newly acquired entities pertaining to the pre-acquisition period, which assess additional taxable income that could in the aggregate give rise to an estimated $ These orders of assessment allege that the tax holiday benefit claimed by the newly acquired entities should be disallowed. The newly acquired entities have appealed against these orders of assessment before higher appellate authorities. Others From time to time, the Company receives orders of assessment from the VAT, service tax and GST authorities, demanding payment of $1,942 towards VAT, service tax and GST for the period April 1, 2014 to March 31, 2019. The tax authorities have rejected input tax credit on certain types of input services. Based on consultations with the Company’s tax advisors, the Company believes these orders of assessments will more likely than not be vacated by the higher appellate authorities and the Company intends to dispute the orders of assessment.

Earnings per share

Earnings per share	12 Months Ended
	Mar. 31, 2023
Text block [abstract]
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, 2023 2022 2021 Numerator: Profit after tax $ 137,308 $ 132,101 $ 102,617 Denominator: Basic weighted average ordinary shares outstanding 48,252,095 48,891,004 49,765,672 Dilutive impact of equivalent share-based options and RSUs 2,625,674 2,357,573 2,343,077 Diluted weighted average ordinary shares outstanding 50,877,769 51,248,577 52,108,749 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 RSUs for the issuance of Nil, 3,165 and 4,995 shares for the years ended March 31, 2023, 2022 and 2021, respectively, because their effect will be anti-dilutive.

Related party

Related party	12 Months Ended
	Mar. 31, 2023
Text block [abstract]
Related party	27. Related party The following is a list of the Company’s subsidiaries as at March 31, 2023: Direct subsidiaries Step subsidiaries Place of WNS Global Services Netherlands B.V. The Netherlands 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. Delaware, USA WNS Assistance Limited (previously WNS Workflow Technologies Limited) United Kingdom WNS Assistance (Legal) Limited United Kingdom Accidents Happen Assistance Limited United Kingdom WNS Legal Assistance LLP 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 New Zealand - Business Applications Associates Beijing Ltd China - WNS Global Services Malaysia Sdn. Bhd. (1) Malaysia WNS Global Services Private Limited (2) (3) (4) India - Vuram Technology Solutions Private Limited (4) India - Vuram Australia Pty Ltd (4) Australia - Vuram Canada Inc. (4) Canada - Vuram Technologies B.V. (4) The Netherlands - Vuram, Inc. (4)(5) USA - Solucionesen Tecnologia Vuram Mexico, S De R.L. de C.V. (4)(5) Mexico - Vuram UK Private Limited (4) United Kingdom - WNS Global Services (UK) Limited (6) (9) (10) United Kingdom - WNS Global Services SA (Pty) Limited South Africa - WNS B-BBEE (7) South Africa - Ucademy (Pty) Limited South Africa - WNS South Africa (Pty) Limited (8) South Africa - The Smart Cube Limited (9) United Kingdom - Smart Cube India Private Limited India - The Smart Cube S.R.L. Romania - The Smart Cube (Switzerland) GmbH Switzerland - The Smart Cube Inc. USA - The Smart Cube Consulting Services (Dalian) Co. Ltd. China - OptiBuy sp. z o.o. (10) Poland - Nextbuy sp. z o.o. Poland - OptiBuy GmbH Germany - MTS HealthHelp Inc. Delaware, USA - HealthHelp Holdings LLC Delaware, USA - HealthHelp LLC Delaware, USA - WNS-HealthHelp Philippines Inc. Philippines - Value Edge Inc. Delaware, USA - Value Edge AG. Switzerland -VE Value Edge GmbH Germany WNS Global Services (Private) Limited Sri Lanka WNS Global Services (Dalian) Co. Ltd. China WNS Global Services (UK) International Limited United Kingdom - WNS Global Services North Americas Inc. Delaware, USA - WNS Global Services AG (11) Switzerland - WNS Global Services Lisbon Unipessoal LDA (12) Portugal WNS Business Consulting Netherlands B.V. (13) The Netherlands WNS Global Services Philippines Inc. The Philippines WNS Gestion des Processus d’Affaire Inc. Canada WNS BPM Americas Holdings Inc. (14) Delaware, USA WNS BPM Americas LLC (15) Delaware, USA Notes: (1) WNS Global Services Malaysia Sdn. Bhd., a wholly-owned subsidiary of WNS Customer Solutions (Singapore) Private Limited, was incorporated on July 21, 2022. (2) WNS Global Services Private Limited is held jointly by WNS (Mauritius) Limited, WNS Global Services Netherlands B.V. and WNS Customer Solutions (Singapore) Private Limited. The percentage of holding of WNS (Mauritius) Limited is 63.18%, of WNS Global Services Netherlands B.V. is 20.84%, and of WNS Customer Solutions (Singapore) Private Limited is 15.98%. (3) On August 1, 2021, the Company acquired all outstanding shares of MOL Information Processing Services (I) Private Limited. The name of the entity was changed to WNS Information Services (India) Private Limited with effect from December 1, 2021. WNS Information Services (India) 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 dated August 4, 2022 with effect from August 1, 2021. (4) On July 1, 2022, WNS Global Services Private Limited acquired all ownership interests of Vuram Technology Solutions Private Limited, including its subsidiaries that existed on that date. (5) Solucionesen Tecnologia Vuram Mexico, S De R.L. de C.V is jointly held by Vuram Technology Solutions Private Limited and Vuram, Inc. The percentage of holding of Vuram Technology Solutions Private Limited is 99% and Vuram, Inc is 1%. (6) WNS Global Services (UK) Limited is jointly held by WNS Global Services Private Limited and WNS (Holdings) Limited. The percentage of holding of WNS Global Services Private Limited is 94.9% and of WNS (Holdings) Limited is 5.1%. (7) The WNS B-BBEE (8) WNS South Africa (Pty) Limited was incorporated as a subsidiary of WNS Global Services SA (Pty) Limited on December 19, 2018. The name of the entity was changed to WNS South Africa (Pty) Ltd with effect from September 25, 2019. (9) On December 16, 2022, WNS Global Services (UK) Limited acquired all ownership interests of The Smart Cube Limited, including its subsidiaries that existed on that date. (10) On December 14, 2022, WNS Global Services (UK) Limited acquired all ownership interests of OptiBuy sp. z o.o., including its subsidiaries that existed on that date. (11) WNS Global Services AG, a wholly-owned subsidiary of WNS Global Services (UK) International Limited, was incorporated on July 16, 2021. (12) WNS Global Services Lisbon Unipessoal LDA, a wholly-owned subsidiary of WNS Global Services (UK) International Limited, was incorporated on August 13, 2021. (13) WNS Business Consulting Netherlands B.V., a wholly-owned subsidiary of WNS (Holdings) Limited, was incorporated on March 17, 2020, pursuant to the execution of deed of demerger on March 16, 2020. The shares of WNS Global Services Philippines Inc. were transferred from WNS Global Services Netherlands B.V. to WNS Business Consulting Netherlands B.V. pursuant to the proposal of demerger. As at March 31, 2023, the entity is jointly held by WNS (Holdings) Limited and WNS Global Services Private Limited. The percentage of holding of WNS (Holdings) Limited is (14) WNS BPM Americas Holdings Inc. , a wholly-owned subsidiary of WNS (Holdings) Limited, was incorporated on March 1, 2023 (15) WNS BPM Americas LLC, a wholly-owned subsidiary of WNS BPM Americas Holdings Inc, was incorporated on March 3, 2023. The following is a list of Key Management Personnel of the Company as at March 31, 2023: Key management personnel Adrian T. Dillon (Ceased to be Chairman from September 20, 2021) Chairman Timothy L. Main (Appointed on September 21, 2021) Chairman Keshav R. Murugesh Director and Group Chief Executive Officer Jason Liberty Director Swaminathan Rajamani Chief People Officer Gautam Barai (Resigned on February 15, 2023, effective May 15, 2023) Chief Operating Officer Sanjay Puria Group Chief Financial Officer Gareth Williams (Ceased to be Director from December 31, 2022) Director Michael Menezes (Ceased to be Director from December 31, 2022) Director John Freeland Director Françoise Gri Director Keith Haviland Director Mario P. Vitale Director Lan Tu (Appointed on February 4, 2022) Director Year ended March 31, Nature of transaction with related parties 2023 2022 2021 Key management personnel* Remuneration and short-term benefits $ 6,570 $ 7,601 $ 7,380 Defined contribution plan 165 124 105 Other benefits 154 114 47 Share-based compensation expense 17,465 15,264 14,830 * 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, 2023
Text block [abstract]
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” hi-tech hi-tech The Company believes that the business process management services that it provides to customers in industries other than auto claims such as travel and leisure, shipping and logistics services; utilities, retail and consumer products group; banking and financial, healthcare and insurance; hi-tech 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, 2023 are as follows: Year ended March 31, 2023 WNS Global BPM WNS Auto Claims BPM Inter segments (1) Total Revenue from external customers $ 1,152,508 $ 71,754 $ — $ 1,224,262 Segment revenue $ 1,153,254 $ 71,754 $ (746 ) $ 1,224,262 Payments to repair centers — 62,240 — 62,240 Revenue less repair payments (non-GAAP) 1,153,254 9,514 (746 ) 1,162,022 Depreciation 49,499 626 — 50,125 Other costs 860,998 10,943 (746 ) 871,195 Segment operating profit/(loss) 242,757 (2,055 ) — 240,702 Other income, net (15,433 ) (572 ) — (16,005 ) Finance expense 18,770 49 — 18,819 Segment profit/(loss) before income taxes 239,420 (1,532 ) — 237,888 Income tax expense 27,408 (207 ) — 27,201 Segment profit/(loss) 212,012 (1,325 ) — 210,687 Amortization of intangible assets — — — 23,646 Share-based compensation expense — — — 49,733 Profit after tax $ 137,308 Addition to non-current (2) $ 227,810 $ 1,242 $ (4,425 ) $ 224,627 Total assets, net of elimination 1,402,064 102,384 — 1,504,448 Total liabilities, net of elimination $ 626,682 $ 76,630 $ — $ 703,312 (1) Transactions between inter segments represent business process management services rendered by WNS Global BPM to WNS Auto Claims BPM. (2) Addition to non-current right-of-use No client individually accounted for 10% or more of the total revenue during the year ended March 31, 2023. The segment results for the year ended March 31, 2022 are as follows: Year ended March 31, 2022 WNS Global BPM WNS Auto Claims BPM Inter segments (1) Total Revenue from external customers $ 1,013,677 $ 96,123 $ — $ 1,109,800 Segment revenue $ 1,014,671 $ 96,123 $ (994 ) $ 1,109,800 Payments to repair centers — 82,954 — 82,954 Revenue less repair payments (non-GAAP) 1,014,671 13,169 (994 ) 1,026,846 Depreciation 49,277 726 — 50,003 Other costs 742,745 15,317 (994 ) 757,068 Segment operating profit/(loss) 222,649 (2,874 ) — 219,775 Other income, net (13,134 ) (733 ) — (13,867 ) Finance expense 13,323 64 — 13,387 Segment profit/(loss) before income taxes 222,460 (2,205 ) — 220,255 Income tax expense 32,703 (264 ) — 32,439 Segment profit/(loss) 189,757 (1,941 ) — 187,816 Amortization of intangible assets 11,550 Share-based compensation expense 44,165 Profit after tax $ 132,101 Addition to non-current (2) $ 39,094 $ 2,232 $ — $ 41,326 Total assets, net of elimination 1,044,865 119,627 — 1,164,492 Total liabilities, net of elimination $ 319,936 $ 90,553 $ — $ 410,489 (1) Transactions between inter segments represent business process management services rendered by WNS Global BPM to WNS Auto Claims BPM. (2) Addition to non-current right-of-use No client individually accounted for 10% or more of the total revenue during the year ended March 31, 2022. The segment results for the year ended March 31, 2021 are as follows: Year ended March 31, 2021 WNS Global BPM WNS Auto Claims BPM Inter segments (1) Total Revenue from external customers $ 858,023 $ 54,620 $ — $ 912,643 Segment revenue $ 858,368 $ 54,620 $ (345 ) $ 912,643 Payments to repair centers — 43,942 — 43,942 Revenue less repair payments (non-GAAP) 858,368 10,678 (345 ) 868,701 Depreciation 48,302 621 — 48,923 Other costs 620,487 12,630 (345 ) 632,772 Segment operating profit/(loss) 189,579 (2,573 ) — 187,006 Other income, net (11,847 ) (617 ) — (12,464 ) Finance expense 14,758 69 — 14,827 Segment profit/(loss) before income taxes 186,668 (2,025 ) — 184,643 Income tax expense 29,661 413 — 30,074 Segment profit/(loss) 157,007 (2,438 ) — 154,569 Amortization of intangible assets 13,722 Share-based compensation expense 38,230 Profit after tax $ 102,617 Addition to non-current (2) $ 46,806 $ 1,792 $ — $ 48,598 Total assets, net of elimination 979,281 126,867 — 1,106,148 Total liabilities, net of elimination $ 329,192 $ 92,864 $ — $ 422,056 (1) Transactions between inter segments represent business process management services rendered by WNS Global BPM to WNS Auto Claims BPM. (2) Addition to non-current right-of-use No client individually accounted for 10% or more of the total revenue during the year ended March 31, 2021. External revenue Revenues from the geographic segments are based on domicile of the customer. The Company’s external revenue by geographic area is as follows: Year ended March 31, 2023 2022 2021 Jersey, Channel Islands $ — $ — $ — North America (primarily the US) 602,453 504,260 403,527 UK 351,035 363,871 286,646 Australia 74,738 67,409 70,297 Europe (excluding the UK) 86,504 67,918 61,381 South Africa 13,526 22,270 26,450 Rest of the world 96,006 84,072 64,342 Total $ 1,224,262 $ 1,109,800 $ 912,643 The Company’s non-current right-of-use As at March 31, 2023 2022 Jersey, Channel Islands $ — $ — India 119,534 90,272 Philippines 68,431 59,030 South Africa 23,665 12,136 North America 14,820 14,707 UK 4,274 5,066 Rest of the world 7,187 10,669 Total $ 237,911 $ 191,880

Commitment and contingencies

Commitment and contingencies	12 Months Ended
	Mar. 31, 2023
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Commitment and contingencies	29. Commitment and contingencies Capital commitments As at March 31, 2023 and 2022, the Company had committed to spend approximately $17,942 and $9,522, 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 $924 and $868 as at March 31, 2023 and March 31 , one Restricted time deposits placed with bankers as security for guarantees given by them to regulatory authorities and other third parties aggregating $484 and $666 as at March 31, 2023 and March 31 , 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. Also refer Note 25-Income Taxes for details on tax related contingencies.

Additional capital disclosures

Additional capital disclosures	12 Months Ended
	Mar. 31, 2023
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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, 2023 and 2022 was as follows: As at March 31, 2023 2022 % Change Total equity attributable to the equity shareholders of the Company $ 801,136 $ 754,003 6 % As percentage of total capital 82 % 100 % Long-term debt (1) 174,381 — (100 )% Total debt $ 174,381 $ — (100 )% As percentage of total capital 18 % — Total capital (debt and equity) $ 975,517 $ 754,003 29 % Note: (1) Before netting off debt issuance cost of $975 and Nil as at March 31, 2023 and March 31, 2022, respectively. The Company is predominantly equity-financed. This is evident from the fact that debt represents only

Summary of significant accoun_2

Summary of significant accounting policies (Policies)	12 Months Ended
	Mar. 31, 2023
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Basis of preparation	a. Basis of preparation These consolidated financial statements have been prepared on a going concern basis, 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 ended March 31, 2022.
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 fixed maturity plans (“FMPs”); and e. Contingent consideration.
Use of estimates and judgments	c. Use of estimates and judgments The preparation of consolidated 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, the Philippines, 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 appropriate valuation techniques, such as binomial lattice model, 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 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 The Company applies the forward-looking ECL model for recognizing impairment loss on financial assets that are measured at amortized cost or at fair value through other comprehensive income (“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 xii. Leases The Company determines the lease term as the non-cancellable lease-by-lease The Company has applied an incremental borrowing rate for the purpose of computing lease liabilities based on the rate prevailing in respective geographies.
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 Initial recognition Trade receivables and unbilled revenue are initially recognized when they are originated. All other financial assets and financial liabilities are initially recognised when the Company becomes a party to the contractual provisions of the instrument. 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 Financial liabilities are derecognized when the contractual obligations are discharged, cancelled or expired. The Company also derecognizes financial liabilities when their terms are modified and the cash flows of the modified liabilities are substantially different, in which case new financial liabilities based on the modified terms are recognized at fair value. 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
Equity and share capital	h. Equity and share capital i. Share capital, share premium and treasury shares 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. Treasury shares represent the consideration paid by the Company, including any directly attributable costs, to repurchase its own ordinary shares. Treasury shares are presented as a deduction from total equity. On cancellation of treasury shares, the amount paid is adjusted against share capital, to the extent of the par value of ordinary shares repurchased, and the balance is adjusted against 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. Other Reserves Other reserves include the Special Economic Zone Re-Investment Income-tax . 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 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 60 Customer relationships 162 Covenant not-to-compete 33 Trade names 36 Technology 94 Software 47 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 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 grant date fair value of share-based payment grants given to employees is recognized as employee cost with a corresponding increase in equity. 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.” The Company is required to estimate share-based compensation expense, net of estimated forfeiture and expectation of market and non-market conditions to be met. In determining the estimated forfeiture rate, the Company annually conducts an assessment of actual number of share-based payment grants that have been forfeited as well as those expected to be forfeited in the future. The Company considers factors such as the employee grade and historical experience while estimating expected forfeitures.
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 and a reliable estimate can be made of the amount of 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 experience 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 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 experience services management services Back-office administration, data management and customer experience 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, “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. 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.
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. The Company assesses whether a contract contains a lease at the inception of the contract. A contract is, or contains, a lease if the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. To assess whether a contract conveys the right to control the use of an identified asset, the company assesses whether: (i) the contract involves the use of an identified asset, (ii) the company has the right to obtain substantially all of the economic benefits from the use of the asset through the period of the lease, and (iii) the company has the right to direct the use of the asset. At the date of commencement of the lease, the Company recognizes a ROU asset and a corresponding lease liability for all lease arrangements under which it is a lessee, except for short-term leases and low value leases. ROU assets represent the Company’s right to use an underlying asset for the lease term and lease liabilities represent the Company’s obligation to make lease payments arising from the lease. For short-term leases and low value leases, the Company recognizes the lease payments as an expense on a straight-line basis over the term of the lease. The lease arrangements include options to extend or terminate the lease before the end of the lease term. ROU assets and lease liabilities include these options when it is reasonably certain that they will be exercised. The ROU assets are initially recognized at cost, which comprises the initial amount of the lease liability adjusted for any lease payments made at or prior to the commencement date of the lease plus any initial direct costs less any lease incentives. They are subsequently measured at cost less accumulated depreciation and impairment losses. ROU assets are depreciated from the date of commencement of the lease on a straight-line basis over the shorter of the lease term and the useful life of the underlying asset. The lease liability is initially measured at amortized cost at the present value of the future lease payments. For leases under which the rate implicit in the lease is not readily determinable, the Company uses its incremental borrowing rate based on the information available at the date of commencement of the lease in determining the present value of lease payments. Lease liabilities are remeasured with a corresponding adjustment to the related ROU asset if the Company changes its assessment as to whether it will exercise an extension or a termination option. The Company accounts for a modification of a lease contract as a separate contract for an additional right of use not included in the original lease and the increase in lease payment is commensurate with the standalone price for the additional right of use, adjusted for the circumstances of the particular contract. Modifications which are not accounted for as a separate contract are reassessed as at the effective date of the modifications based on the modified terms and conditions and the facts and circumstances as at that date. Upon modification, the Company remeasures the lease liability to reflect changes to the remaining lease payments and discount rates and recognizes the amount of the remeasurement of the lease liability as an adjustment to the ROU assets. However, if the carrying amount of the ROU assets is reduced to zero as a result of modification, any remaining amount of the remeasurement is recognized as an expense in consolidated statement of income. The Company has applied practical expedient under an amendment to IFRS 16 for COVID-19 covid-19 In the case of sub-leases, sub-lease right-of-use sub-lease sub-lease sub-lease sub-lease.
Finance expense	u. Finance expense Finance expense comprises interest cost on borrowings, transaction costs, interest expense on lease liabilities 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.
Income taxes	v. 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.
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, 2023
Text block [abstract]
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 60 Customer relationships 162 Covenant not-to-compete 33 Trade names 36 Technology 94 Software 47 Service mark Indefinite useful life

Business Combinations (Tables)

Business Combinations (Tables)	12 Months Ended
	Mar. 31, 2023
The Smart Cube [Member]
Statement [LineItems]
Purchase Price Allocation to Assets Acquired and Liabilities Assumed	The provisional accounting pending allocation under IFRS 3, “Business Combinations” is as follows: Amount Cash $ 6,710 Trade receivables 7,472 Unbilled revenue 651 Prepayment and other current assets 1,051 Property and equipment 427 Right-of-use assets 1,781 Intangible assets - Customer relationships 26,692 - Customer contracts 1,959 - Covenant not-to-compete 1,305 - Software 1,305 Non-current assets 1,061 Deferred tax assets 1,767 Current liabilities (6,011 ) Non-current liabilities (1,689 ) Lease liabilities (1,736 ) Deferred tax liabilities (7,414 ) Net assets acquired 35,331 Less: Purchase consideration (122,150 ) Goodwill on acquisition $ 86,819
OptiBuy [Member]
Statement [LineItems]
Purchase Price Allocation to Assets Acquired and Liabilities Assumed	The provisional accounting pending allocation under IFRS 3, “Business Combinations” is as follows: Amount Cash $ 1,075 Trade receivables 2,230 Prepayment and other current assets 440 Property and equipment 45 Right-of-use assets 238 Intangible assets - Customer relationships 3,442 - Customer contracts 934 - Covenant not-to-compete 956 - Software 122 Non-current assets 593 Deferred tax assets 16 Current liabilities (2,532 ) Non-current liabilities (21 ) Lease liabilities (234 ) Deferred tax liabilities (1,022 ) Net assets acquired 6,282 Less: Purchase consideration (32,064 ) Goodwill on acquisition $ 25,782
Large Insurance Company [Member]
Statement [LineItems]
Purchase Price Allocation to Assets Acquired and Liabilities Assumed	The purchase price has been allocated, as set out below: Amount Intangible assets - Customer contracts $ 37,890 Deferred tax liabilities (9,300 ) Net assets acquired 28,590 Less: Purchase consideration (44,000 ) Goodwill on acquisition $ 15,410
Vuram Technology Solutions [Member]
Statement [LineItems]
Purchase Price Allocation to Assets Acquired and Liabilities Assumed	The purchase price has been allocated on a provisional basis, as set out below, to the assets acquired and liabilities assumed in the business combination. Amount Cash $ 4,670 Investments 11,235 Trade receivables 6,738 Unbilled revenue 705 Prepayment and other current assets 1,633 Property and equipment 707 Right-of-use 1,498 Intangible assets - Customer relationships 45,331 - Customer contracts 5,267 - Covenant not-to-compete 5,001 - Software & Trade name 92 Non-current 375 Deferred tax assets 632 Current liabilities (7,799 ) Non-current (1,265 ) Lease liabilities (1,470 ) Deferred tax liabilities (13,717 ) Net assets acquired 59,633 Less: Purchase consideration (170,347 ) Goodwill on acquisition $ 110,714
MOL Information Processing Services (I) Private Limited [Member]
Statement [LineItems]
Purchase Price Allocation to Assets Acquired and Liabilities Assumed	The Company has completed the accounting of the assets acquired and liabilities assumed on acquisition. The purchase price has been allocated, as set out below, to the assets acquired and liabilities assumed in the business combination. Amount Total assets $ 3,981 Less: Total liabilities (2,321 ) Net assets acquired 1,660 Less: Purchase consideration (2,958 ) Goodwill on acquisition $ 1,298

Cash and cash equivalents (Tabl

Cash and cash equivalents (Tables)	12 Months Ended
	Mar. 31, 2023
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, 2023 2022 Cash and bank balances $ 80,162 $ 78,578 Short-term deposits with banks* 47,736 29,575 Total $ 127,898 $ 108,153

Investments (Tables)

Investments (Tables)	12 Months Ended
	Mar. 31, 2023
Text block [abstract]
Summary of Investments	Investments consist of the following: As at March 31, March 31, 2023 2022 Investments in marketable securities and mutual funds $ 167,844 $ 263,013 Investment in fixed deposits 9,196 41,827 Total $ 177,040 $ 304,840 As at March 31, 2023 March 31, 2022 Current investments $ 101,092 $ 211,398 Non-current 75,948 93,442 Total $ 177,040 $ 304,840

Trade receivables and unbille_2

Trade receivables and unbilled revenue, net (Tables)	12 Months Ended
	Mar. 31, 2023
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, 2023 2022 Trade receivables and unbilled revenue* $ 214,837 $ 189,952 Less: Allowances for ECL (1,945 ) (2,398 ) Total $ 212,892 $ 187,554
Trade receivables [member]
Statement [LineItems]
Movement in Allowances for Expected Credit Losses	The movement in the ECL is as follows: Year ended March 31, 2023 2022 2021 Balance at the beginning of the year $ 2,398 $ 2,624 $ 1,590 Charged to consolidated statement of income 439 1,504 1,971 Write-offs, net of collections (402 ) (1,308 ) (589 ) Reversals (293 ) (397 ) (637 ) Translation adjustment (197 ) (25 ) 289 Balance at the end of the year $ 1,945 $ 2,398 $ 2,624

Prepayments and other assets (T

Prepayments and other assets (Tables)	12 Months Ended
	Mar. 31, 2023
Text block [abstract]
Summary of Prepayment and Other Assets	Prepayment and other assets consist of the following: As at March 31, 2023 March 31, 2022 Current: Service tax and other tax receivables $ 11,815 $ 8,833 Employee receivables 2,184 1,045 Advances to suppliers 1,765 2,987 Prepaid expenses 13,209 10,169 Other assets 4,878 5,788 Total $ 33,851 $ 28,822 Non-current: Deposits $ 11,423 $ 11,263 Income tax assets 15,102 15,068 Service tax and other tax receivables 15,255 13,079 Other assets 7,829 4,865 Total $ 49,609 $ 44,275

Goodwill (Tables)

Goodwill (Tables)	12 Months Ended
	Mar. 31, 2023
Text block [abstract]
Summary of the Carrying Value of Goodwill	A summary of the carrying value of goodwill is as As at March 31, March 31, Gross carrying amount $ 379,134 $ 150,684 Accumulated impairment of goodwill (25,489 ) (27,147 ) Total $ 353,645 $ 123,537
Summary of Movement in Goodwill by Reportable Segment	The movement in goodwill balance by reportable segment as at March 31, 2023 and 2022 is as follows: Gross carrying amount WNS WNS Auto Global BPM Claims BPM Total Balance as at April 1, 2021 $ 123,979 $ 28,480 $ 152,459 Goodwill arising on acquisitions (Refer Note 4(e), 4(f)) 1,312 — 1,312 Translation adjustment (1,754 ) (1,333 ) (3,087 ) Balance as at March 31, 2022 $ 123,537 $ 27,147 $ 150,684 Goodwill arising on acquisitions (Refer Note 4(a), 4(b), 4(c), 4(d)) 238,725 — 238,725 Translation adjustment (8,617 ) (1,658 ) (10,275 ) Balance as at March 31, 2023 $ 353,645 $ 25,489 $ 379,134 Accumulated impairment losses WNS WNS Auto Global BPM Claims BPM Total Balance as at April 1, 2021 $ — $ 28,480 $ 28,480 Translation adjustment — (1,333 ) (1,333 ) Balance as at March 31, 2022 $ — $ 27,147 $ 27,147 Translation adjustment — (1,658 ) (1,658 ) Balance as at March 31, 2023 $ — $ 25,489 $ 25,489
Carrying Value of Goodwill Allocated to Cash Generating Units	The carrying value of goodwill allocated to the cash generating units (“CGU”) is as follows: As at March 31, March 31, 2023 2022 Vuram $ 105,959 $ — The Smart Cube 86,819 — HealthHelp 39,082 39,082 Research and Analytics 38,787 42,051 Denali 29,542 29,542 OptiBuy 26,400 — Insurance 15,410 — WNS Global BPM* 4,735 4,934 South Africa 3,713 4,522 Technology services 3,198 3,406 $ 353,645 $ 123,537 * Excludes South Africa, Research and Analytics, Technology services, Denali, HealthHelp, Vuram, The Smart Cube, OptiBuy and Insurance goodwill.
Key Assumptions Used in Performing Impairment Test, by each CGU	The key assumptions used in performing the impairment test during the year ended March 31, 2023, by each CGU, were as follows: CGU’s WNS Global BPM* South Africa Denali Research and HealthHelp Technology services Vuram Insurance Smart Optibuy Discount rate 14.3 % 17 % 11.5 % 14.3 % 11.5 % 11.6 % 13.5 % 14.3 % 12.0 % 11.6 % Perpetual growth rate 4.0 % 3.0 % 2.5 % 4.0 % 2.5 % 2.0 % 3.0 % 4.0 % 3.0 % 2.5 % CGU’s WNS Global BPM* South Africa Denali Research and Analytics HealthHelp Technology services Discount rate 14.9 % 15.5 % 11.7 % 14.9 % 11.7 % 13.0 % Perpetual growth rate 3.0 % 3.0 % 2.5 % 3.0 % 2.5 % 2.0 % * Excludes South Africa, Research and Analytics, Technology services, Denali, HealthHelp, Vuram, The Smart Cube, OptiBuy and Insurance CGUs.

Intangible assets (Tables)

Intangible assets (Tables)	12 Months Ended
	Mar. 31, 2023
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, 2023 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, 2022 $ 156,163 $ 121,052 $ 4,312 $ 638 $ 5,947 $ 1,835 $ 9,065 $ 400 $ 63,219 $ 362,631 Additions — — — — — — — — 10,149 10,149 On acquisitions (Refer Note 4(a), 4(b), 4(c), 4(d)) 46,050 75,465 — 8 — — 7,262 — 1,511 130,296 Translation adjustments (5,874 ) (2,634 ) (248 ) (6 ) (85 ) — (368 ) — (5,730 ) (14,945 ) Balance as at March 31, 2023 $ 196,339 $ 193,883 $ 4,064 $ 640 $ 5,862 $ 1,835 $ 15,959 $ 400 $ 69,149 $ 488,131 Accumulated amortization Balance as at April 1, 2022 $ 155,770 $ 79,830 $ 4,312 $ 638 $ 3,965 $ 1,835 $ 9,065 $ — $ 41,795 $ 297,210 Amortization 6,505 7,826 — — 754 — 1,600 — 6,961 23,646 Translation adjustments (5,472 ) (1,141 ) (248 ) (7 ) (73 ) — (412 ) — (4,592 ) (11,945 ) Balance as at March 31, 2023 $ 156,803 $ 86,515 $ 4,064 $ 631 $ 4,646 $ 1,835 $ 10,253 $ — $ 44,164 $ 308,911 Net carrying value as at March 31, 2023 $ 39,536 $ 107,368 $ — $ 9 $ 1,216 $ — $ 5,706 $ 400 $ 24,985 $ 179,220 The changes in the carrying value of intangible assets for the year ended March 31, 2022 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, 2021 $ 158,014 $ 121,622 $ 4,511 $ 641 $ 5,987 $ 1,835 $ 9,161 $ 400 $ 53,152 $ 355,323 Additions — — — — — — — — 12,246 12,246 On acquisitions (Refer Note 4(e), 4(f)) 536 — — — — — — — 146 682 Translation adjustments (2,387 ) (570 ) (199 ) (3 ) (40 ) — (96 ) — (2,325 ) (5,620 ) Balance as at March 31, 2022 $ 156,163 $ 121,052 $ 4,312 $ 638 $ 5,947 $ 1,835 $ 9,065 $ 400 $ 63,219 $ 362,631 Accumulated amortization Balance as at April 1, 2021 $ 158,014 $ 76,739 $ 4,511 $ 641 $ 3,230 $ 1,835 $ 9,161 $ — $ 36,051 $ 290,182 Amortization 133 3,645 — — 766 — — — 7,006 11,550 Translation adjustments (2,377 ) (554 ) (199 ) (3 ) (31 ) — (96 ) — (1,262 ) (4,522 ) Balance as at March 31, 2022 $ 155,770 $ 79,830 $ 4,312 $ 638 $ 3,965 $ 1,835 $ 9,065 $ — $ 41,795 $ 297,210 Net carrying value as at March 31, 2022 $ 393 $ 41,222 $ — $ — $ 1,982 $ — $ — $ 400 $ 21,424 $ 65,421
Estimated Remaining Weighted Average Amortization Periods for Definite Lived Intangible Assets	As at March 31, 2023, the estimated remaining weighted average amortization periods for definite lived intangible assets are as follows: Balance life (in months) Customer relationships 127 Customer contracts 61 Trade names 36 Covenant not-to-compete 33 Technology 23 Software 27
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, 2023 are as follows: Amount 2024 $ 37,910 2025 29,368 2026 21,927 2027 18,102 2028 16,456 Thereafter 55,057 $ 178,820 * * Excludes service mark, as it has an indefinite useful life.

Property and equipment (Tables)

Property and equipment (Tables)	12 Months Ended
	Mar. 31, 2023
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, 2023 are as follows: Gross carrying value Building Computers and software Furniture, Vehicles Leasehold improvements Total Balance as at April 1, 2022 $ 9,591 $ 87,574 $ 82,642 $ 784 $ 72,704 $ 253,295 Additions — 10,902 6,736 — 5,738 23,376 On acquisitions (Refer Note 4(a), 4(b), 4(d)) — 517 261 104 298 1,180 Disposals/retirements — (5,417 ) (3,265 ) — (476 ) (9,158 ) Translation adjustments (302 ) (6,354 ) (5,788 ) (71 ) (5,269 ) (17,784 ) Balance as at March 31, 2023 $ 9,289 $ 87,222 $ 80,586 $ 817 $ 72,995 $ 250,909 Accumulated depreciation Balance as at April 1, 2022 $ 6,338 $ 69,574 $ 70,966 $ 764 $ 59,469 $ 207,111 Depreciation 469 9,915 5,246 46 5,611 21,287 Disposals/retirements — (5,322 ) (3,252 ) — (476 ) (9,050 ) Translation adjustments (204 ) (5,078 ) (5,022 ) (66 ) (4,541 ) (14,911 ) Balance as at March 31, 2023 $ 6,603 $ 69,089 $ 67,938 $ 744 $ 60,063 $ 204,437 Capital work-in-progress — — — — — 15,965 Net carrying value as at March 31, 2023 $ 2,686 $ 18,133 $ 12,648 $ 73 $ 12,932 $ 62,437 The changes in the carrying value of property and equipment for the year ended March 31, 2022 are as follows: Gross carrying value Building Computers and software Furniture, Vehicles Leasehold improvements Total Balance as at April 1, 2021 $ 9,733 $ 78,850 $ 84,335 $ 876 $ 76,043 $ 249,837 Additions — 13,966 2,449 — 2,348 18,763 On acquisitions (Refer Note 4(e), 4(f)) — 217 102 10 116 445 Disposals/retirements — (1,901 ) (1,016 ) (74 ) (2,765 ) (5,756 ) Translation adjustments (142 ) (3,558 ) (3,228 ) (28 ) (3,038 ) (9,994 ) Balance as at March 31, 2022 $ 9,591 $ 87,574 $ 82,642 $ 784 $ 72,704 $ 253,295 Accumulated depreciation Balance as at April 1, 2021 $ 5,945 $ 65,421 $ 68,141 $ 737 $ 58,568 $ 198,812 Depreciation 483 8,771 6,412 120 6,004 21,790 Disposals/retirements — (1,864 ) (988 ) (70 ) (2,727 ) (5,649 ) Translation adjustments (90 ) (2,754 ) (2,599 ) (23 ) (2,376 ) (7,842 ) Balance as at March 31, 2022 $ 6,338 $ 69,574 $ 70,966 $ 764 $ 59,469 $ 207,111 Capital work-in-progress 3,073 Net carrying value as at March 31, 2022 $ 49,257

Leases (Tables)

Leases (Tables)	12 Months Ended
	Mar. 31, 2023
Text block [abstract]
Summary of Right Use Assets	The changes in the carrying value of ROU assets for the year ended March 31, 2023 are as follows: Gross carrying value Premises Computers Equipment Motor Total Balance as at April 1, 2022 $ 220,185 $ 40 $ 24 $ 813 $ 221,062 Additions 43,017 — — 92 43,109 On acquisition (Refer Note 4(a), 4(b), 4(d)) 3,443 — — 74 3,517 Terminations/modifications 26,140 (35 ) — (230 ) 25,875 Translation adjustments (16,989 ) (5 ) (1 ) (28 ) (17,023 ) Balance as at March 31, 2023 $ 275,796 $ — $ 23 $ 721 $ 276,540 Accumulated depreciation Balance as at April 1, 2022 $ 77,834 $ 40 $ 19 $ 546 $ 78,439 Depreciation 28,733 — 1 104 28,838 Terminations/modifications (154 ) (35 ) — (229 ) (418 ) Translation adjustments (5,765 ) (5 ) (1 ) (22 ) (5,793 ) Balance as at March 31, 2023 $ 100,648 $ — $ 19 $ 399 $ 101,066 Net carrying value as at March 31, 2023 $ 175,148 $ — $ 4 $ 322 $ 175,474 The changes in the carrying value of ROU assets for the year ended March 31, 2022 are as follows: Gross carrying value Premises Computers Equipment Motor Total Balance as at April 1, 2021 $ 219,078 $ 39 $ 25 $ 639 $ 219,781 Additions 5,620 — — 216 5,836 On acquisition (Refer Note 4(e), (f)) 1,528 — — — 1,528 Terminations/modifications 3,174 — — — 3,174 Translation adjustments (9,215 ) 1 (1 ) (42 ) (9,257 ) Balance as at March 31, 2022 $ 220,185 $ 40 $ 24 $ 813 $ 221,062 Accumulated depreciation Balance as at April 1, 2021 $ 52,497 $ 35 $ 17 $ 466 $ 53,015 Depreciation 28,100 4 3 106 28,213 Terminations/modifications (47 ) — — — (47 ) Translation adjustments (2,716 ) 1 (1 ) (26 ) (2,742 ) Balance as at March 31, 2022 $ 77,834 $ 40 $ 19 $ 546 $ 78,439 Net carrying value as at March 31, 2022 $ 142,351 $ — $ 5 $ 267 $ 142,623
Summary of Movement in Lease Liabilities	The movement in lease liabilities for the year ended March 31, 2023 and 2022 is as follows: Lease liabilities March 31, March 31, Opening balance $ 166,994 $ 191,907 Cash outflows Principal payment of lease liabilities (28,125 ) (26,235 ) Interest payment on lease liabilities (12,749 ) (12,826 ) Non-cash On acquisition (Refer Note 4(a), 4(b), 4(d), 4(e), 4(f)) 3,440 1,521 Additions 40,293 5,403 Terminations/modifications 25,013 2,282 Interest accrued 13,307 12,657 Rent concessions — (21 ) Translation adjustments (9,191 ) (7,694 ) Closing balance $ 198,982 $ 166,994
Summary of Contractual Maturities of Lease Liabilities	The table below provides details regarding the contractual maturities of lease liabilities as at March As at Tenure March 31, March 31, Less than 1 year $ 40,726 $ 37,330 1-3 79,085 67,177 3-5 60,372 49,449 More than 5 years 81,851 62,234 Total $ 262,034 $ 216,190

Loans and borrowings (Tables)

Loans and borrowings (Tables)	12 Months Ended
	Mar. 31, 2023
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 March 31, 2023 March 31, 2022 US dollars SOFR + 1.20 % 2028 72,000 — Sterling Pound SONIA + 1.25 % 2028 102,381 — Total 174,381 — Less: Debt issuance cost (975) — Total 173,406 — Current portion of long-term debt $ 36,118 $ — Long-term debt $ 137,288 $ —

Financial instruments (Tables)

Financial instruments (Tables)	12 Months Ended
	Mar. 31, 2023
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, 2023 are as follows: Financial assets Financial Financial Financial Total carrying value Total fair value Cash and cash equivalents $ 127,898 $ — $ — $ 127,898 $ 127,898 Investment in fixed deposits 9,196 — — 9,196 9,196 Investments in marketable securities and mutual funds — 167,844 — 167,844 167,844 Trade receivables 113,107 — — 113,107 113,107 Unbilled revenue (1) 99,192 — — 99,192 99,192 Funds held for clients 9,411 — — 9,411 9,411 Prepayments and other assets (2) 6,357 — — 6,357 6,357 Other non-current (3) 15,920 — — 15,920 15,920 Derivative assets — 1,424 7,630 9,054 9,054 Total carrying value $ 381,081 $ 169,268 $ 7,630 $ 557,979 $ 557,979 Financial liabilities Financial Financial Financial Total carrying value Total fair Value Trade payables $ 25,397 $ — $ — $ 25,397 $ 25,397 Long-term debt (4) 174,381 — — 174,381 174,381 Other employee obligations (5) 100,148 — — 100,148 100,148 Provisions and accrued expenses 41,761 — — 41,761 41,761 Lease liabilities 198,982 — — 198,982 198,982 Other liabilities (6) 6,347 42,256 — 48,603 48,603 Derivative liabilities — 409 9,509 9,918 9,918 Total carrying value $ 547,016 $ 42,665 $ 9,509 $ 599,190 $ 599,190 Notes: (1) Excluding non-financial (2) Excluding non-financial (3) Excluding non-financial (4) Excluding non-financial asset (unamortized debt issuance cost) $975. (5) Excluding non-financial (6) Excluding non-financial The carrying value and fair value of financial instruments by class as at March 31, 2022 are as follows: Financial assets Financial Financial Financial Total carrying value Total fair value Cash and cash equivalents $ 108,153 $ — $ — $ 108,153 $ 108,153 Investment in fixed deposits 41,827 — — 41,827 41,827 Investments in marketable securities and mutual funds — 263,013 — 263,013 263,013 Trade receivables 100,522 — — 100,522 100,522 Unbilled revenue (1) 86,786 — — 86,786 86,786 Funds held for clients 11,643 — — 11,643 11,643 Prepayments and other assets (2) 6,283 — — 6,283 6,283 Other non-current (3) 13,509 — — 13,509 13,509 Derivative assets — 556 13,044 13,600 13,600 Total carrying value $ 368,723 $ 263,569 $ 13,044 $ 645,336 $ 645,336 Financial liabilities Financial Financial Financial Total Total fair Trade payables $ 27,829 $ — $ — $ 27,829 $ 27,829 Other employee obligations (4) 95,098 — — 95,098 95,098 Provisions and accrued expenses 36,752 — — 36,752 36,752 Lease liabilities 166,994 — — 166,994 166,994 Other liabilities (5) 2,015 — — 2,015 2,015 Derivative liabilities — 2,295 4,578 6,873 6,873 Total carrying value $ 328,688 $ 2,295 $ 4,578 $ 335,561 $ 335,561 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, 2023 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 $ 9,054 $ — $ 9,054 $ (4,325 ) $ — $ 4,729 Total $ 9,054 $ — $ 9,054 $ (4,325 ) $ — $ 4,729 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 $ 9,917 $ — $ 9,917 $ (4,325 ) $ — $ 5,592 Total $ 9,917 $ — $ 9,917 $ (4,325 ) $ — $ 5,592 Financial assets and liabilities subject to offsetting, enforceable master netting arrangements or similar agreements as at March 31, 2022 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 $ 13,600 $ — $ 13,600 $ (646 ) $ — $ 12,954 Total $ 13,600 $ — $ 13,600 $ (646 ) $ — $ 12,954 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 $ 6,873 $ — $ 6,873 $ (646 ) $ — $ 6,227 Total $ 6,873 $ — $ 6,873 $ (646 ) $ — $ 6,227
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, 2023 are as follows: Fair value measurement at reporting date using Description March 31, 2023 Quoted prices in identical assets Significant other observable inputs (Level 2) Significant unobservable inputs (Level 3) Assets Financial assets at FVTPL Foreign exchange contracts $ 1,424 $ — $ 1,424 $ — Investments in marketable securities and mutual funds 167,844 167,509 335 — Financial assets at FVOCI Foreign exchange contracts 7,630 — 7,630 — Total assets $ 176,898 $ 167,509 $ 9,389 $ — Liabilities Financial liabilities at FVTPL Foreign exchange contracts $ 409 $ — $ 409 $ — Contingent consideration 42,256 — — 42,256 Financial liabilities at FVOCI Foreign exchange contracts 9,508 — 9,508 — Total liabilities $ 52,173 $ — $ 9,917 $ 42,256 The assets and liabilities measured at fair value on a recurring basis as at March 31, 2022 are as follows: Fair value measurement at reporting date using Description March 31, 2022 Quoted prices in identical assets Significant other observable inputs (Level 2) Significant unobservable inputs (Level 3) Assets Financial assets at FVTPL Foreign exchange contracts $ 556 $ — $ 556 $ — Investments in marketable securities and mutual funds 263,013 262,602 411 — Financial assets at FVOCI Foreign exchange contracts 13,044 — 13,044 — Total assets $ 276,613 $ 262,202 $ 14,011 $ — Liabilities Financial liabilities at FVTPL Foreign exchange contracts $ 2,295 $ — $ 2,295 $ — Financial liabilities at FVOCI Foreign exchange contracts 4,578 — 4,578 — Interest rate swaps — — — — Total liabilities $ 6,873 $ — $ 6,873 $ —
Summary of Movement in Contingent Consideration	The movement in contingent consideration categorised under Level 3 fair value measurement is given below: For the year ended March 31, 2023 March 31, 2022 Balance at the beginning of the year $ — $ — On acquisitions (Refer Note 4(a), 4(b), 4(d)) 43,534 Payable upon achievement of target (Refer Note 4(b)) (2,168 ) — Finance expense recognized in the consolidated statement of income 706 — Translation 184 — Balance at the end of the year $ 42,256 $ —
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 and foreign exchange option contracts: As at March 31, 2023 March 31, 2022 Forward contracts (Sell) In US dollars $ 346,081 $ 316,651 In Pound Sterling 113,398 99,006 In Euro 30,125 21,811 In Australian dollars 25,123 27,290 Others 19,641 20,406 $ 534,368 $ 485,164 Option contracts (Sell) In US dollars $ 239,747 $ 204,773 In Pound Sterling 101,737 88,899 In Euro 35,690 26,147 In Australian dollars 32,825 38,004 $ 409,999 $ 357,823
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, 2023, 2022 and 2021 are as follows: Year ended March 31, 2023 2022 2021 Revenue $ (2,185 ) $ 3,451 $ 4,237 Foreign exchange gain/(loss), net — 93 (222 ) Finance expense — (217 ) (460 ) Income tax related to amounts reclassified into consolidated statement of income (1,432 ) (1,150 ) 425 Total $ (3,617 ) $ 2,177 $ 3,980
Foreign Currency Risk from Non-derivative Financial Instruments	The foreign currency risk from non-derivative As at March 31, 2023 US Dollar Pound Sterling Indian Rupees Australian Dollar Euro Other currencies Total Cash and cash equivalents $ 4,762 631 — 66 3,983 31 $ 9,473 Trade receivables 189,929 31,964 2,759 8,381 20,018 4,543 257,594 Unbilled revenue 7,774 5,260 — — 7,517 685 21,236 Prepayments and other current assets 401 129 51 18 258 23 857 Other non-current assets 13 — — — — 22 35 Trade payables (46,179 ) (50,094 ) (6,099 ) — (25,217 ) (713 ) (128,302 ) Provisions and accrued expenses (6,919 ) (955 ) (458 ) (8 ) (828 ) (68 ) (9,236 ) Pension and other employee obligations (33 ) (742 ) — — (1 ) (396 ) (1,172 ) Lease liabilities — — — — (2,721 ) (1 ) (2722 ) Other liabilities (15,188 ) (14 ) — — (2,518 ) (29 ) (17,726 ) Non-current liabilities (23,457 ) — — — (4,786 ) — (28,243 ) Net assets/ (liabilities) $ 111,103 (13,821 ) (3,747 ) 8,457 (4,295 ) 4,097 $ 101,794 The foreign currency risk from non-derivative As at March 31, 2022 US Dollar Pound Sterling Indian Rupees Australian Dollar Euro Other currencies Total Cash and cash equivalents $ 3,412 1,813 — 54 899 196 $ 6,374 Investment 600 — — — — — 600 Trade receivables 127,640 22,934 1,363 7,366 11,631 3,064 173,998 Unbilled revenue 7,105 4,460 — — 4,304 537 16,406 Prepayments and other current assets 205 66 55 2 246 — 574 Other non-current 3 — — — — 16 19 Trade payables (33,849 ) (74,701 ) (5,576 ) (103 ) (20,627 ) (467 ) (135,323 ) Provisions and accrued expenses (4,493 ) (1,084 ) (56 ) — (446 ) (71 ) (6,150 ) Pension and other employee obligations — (794 ) — — (1 ) (441 ) (1,236 ) Lease liabilities — — — — (4,736 ) (27 ) (4,763 ) Other liabilities — (14 ) — — (2 ) — (16 ) Net assets/ (liabilities) $ 100,623 (47,320 ) (4,214 ) 7,319 (8,732 ) 2,807 $ 50,483
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, 2023 2022 2021 Revenue from top customer 6.5 % 7.3 % 8.1 % Revenue from top five customers 23.8 % 27.1 % 26.8 %
Contractual Maturities of Financial Liabilities	The contractual maturities of financial liabilities are as follows: As at March 31, 2023 Less than 1 Year 1-2 years 2-5 years Total Trade payables $ 25,397 $ — $ — $ 25,397 Long-term debt (includes current portion) (1) 36,476 36,476 101,429 174,381 Provisions and accrued expenses 41,761 — — 41,761 Other liabilities 27,837 325 20,441 48,603 Other employee obligations 100,148 — — 100,148 Derivative financial instruments 7,505 2,413 — 9,918 Total (2) (3) $ 239,124 $ 39,214 $ 121,870 $ 400,208 Notes: (1) Before netting off debt issuance cost of $975 (2) For contractual maturities of lease liabilities refer note 12. (3) Non-financial As at March 31, 2022 Less than 1 Year 1-2 years 2-5 years Total Trade payables $ 27,829 $ — $ — $ 27,829 Provisions and accrued expenses 36,752 — — 36,752 Other liabilities 2,015 — — 2,015 Other employee obligations 95,098 — — 95,098 Derivative financial instruments 6,042 831 — 6,873 Total (1) (2) $ 167,736 $ 831 $ — $ 168,567 Notes: (1) For contractual maturities of lease liabilities refer note 12. (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, 2023 March 31, 2022 Cash and cash equivalents $ 127,898 $ 108,153 Investments 177,040 304,840 Long-term debt (includes current portion) (1) (174,381 ) — Net cash position $ 130,557 $ 412,993 Note: (1) Before netting off debt issuance cost of $975 and Nil as at March 31, 2023 and March 31, 2022, respectively.

Pension and other employee ob_2

Pension and other employee obligations (Tables)	12 Months Ended
	Mar. 31, 2023
Text block [abstract]
Summary of Pension and Other Employee Obligations	Pension and other employee obligations consist of the following: As at March 31, 2023 March 31, 2022 Current: Salaries and bonus $ 95,893 $ 93,210 Pension 1,473 1,365 Withholding taxes on salary and statutory payables 10,515 11,193 Total $ 107,881 $ 105,768 Non-current: Pension and other obligations $ 19,504 $ 16,238 Total $ 19,504 $ 16,238
Summary of Employee Benefit Costs	Employee benefit costs consist of the following: Year ended March 31, 2023 2022 2021 Salaries and bonus $ 690,643 $ 608,064 $ 498,431 Employee benefit plans: Defined contribution plan 16,916 15,296 12,648 Defined benefit plan 3,518 4,339 2,839 Share-based compensation expense (Refer Note 24) 49,733 44,165 38,230 Total $ 760,810 $ 671,864 $ 552,148 Employee benefit costs is recognized in the following line items in the consolidated statement of income: Year ended March 31, 2023 2022 2021 Cost of revenue $ 578,262 $ 503,748 $ 404,431 Selling and marketing expenses 51,665 46,614 43,601 General and administrative expenses 130,883 121,502 104,116 Total $ 760,810 $ 671,864 $ 552,148
Contributions to Defined Contribution Plans	The Company’s contributions to defined contribution plans are as follows: Year ended March 31, 2023 2022 2021 India $ 12,037 $ 10,758 $ 8,681 United States 2,261 2,110 1,770 United Kingdom 1,170 825 898 South Africa 806 801 596 Sri Lanka 405 567 512 Philippines 237 235 191 Total $ 16,916 $ 15,296 $ 12,648
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, 2023 2022 2021 Service cost $ 2,584 $ 3,368 $ 2,047 Interest on the net defined benefit liability 934 971 792 Net gratuity cost $ 3,518 $ 4,339 $ 2,839
Summary of Net Defined Benefit Liability (Asset)	As at March 2023 March 2022 Change in projected benefit obligations Obligation at beginning of the year $ 18,460 $ 17,220 Foreign currency translation (1,487 ) (790 ) Service cost 2,584 3,368 Interest cost 1,066 1,097 Benefits paid (3,116 ) (2,374 ) Business combinations 1,393 1,223 Actuarial (gain)/loss From changes in demographic assumptions (177 ) (1,334 ) From changes in financial assumptions (650 ) 238 From actual experience compared to assumptions 1,376 (188 ) Benefit obligation at end of the year $ 19,449 $ 18,460 Change in plan assets Plan assets at beginning of the year $ 2,745 $ 1,314 Foreign currency translation (226 ) (51 ) Expected return on plan assets 132 126 Actual contributions 2,640 2,415 Benefits paid (2,954 ) (2,260 ) Business combinations 388 1,191 Actuarial gain 2 10 Plan assets at end of the year $ 2,727 $ 2,745 Accrued pension liability Current $ 1,473 $ 1,365 Non-current 15,249 14,350 Net amount recognized $ 16,722 $ 15,715 Present value of funded defined benefit obligation $ 17,888 $ 18,035 Fair value of plan assets (2,727 ) (2,745 ) 15,161 15,290 Present value of unfunded defined benefit obligation $ 1,561 $ 425 Weighted average duration of defined benefit obligation (both funded and unfunded) 5.4 years 5.1 years
Actuarial Assumptions For Gratuity Plans	The assumptions used in accounting for the gratuity plans are as follows: Year ended March 31, 2023 2022 2021 Discount rate: India 7.4% 6.2% to 6.6% 6.4% Philippines 5.9% 1.7% 3.1% Sri Lanka 32.4% 16.4% 8.1% Rate of increase in compensation level 7.0% to 14.0% 8.0% to 10.0% 7.0% to 8.0% Expected rate of return on plan assets 7.4% 6.5% to 6.6% 6.4%
Sensitivity of Defined Benefit Obligation to a Change in Each Significant Actuarial Assumption	As at March 31, 2023, 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% (4.4 )% (0.9 )% (1.6 )% Decrease in discount rate by 1% 4.8 % 1.0 % 1.7 % Rate of increase in compensation level: Increase in salary escalation rate by 1% 3.4 % 0.5 % 1.5 % Decrease in salary escalation rate by 1% (3.3 )% (0.5 )% (1.4 )%
Maturity Analysis of Defined Benefit Payments	The maturity analysis of the Company’s defined benefit payments is as follows: Amount 2024 $ 3,800 2025 3,579 2026 3,454 2027 3,587 2028 3,892 Thereafter 18,640 $ 36,952

Provisions and accrued expens_2

Provisions and accrued expenses (Tables)	12 Months Ended
	Mar. 31, 2023
Text block [abstract]
Summary of Provisions and Accrued Expenses	Provisions and accrued expenses consist of the following: As at March 31, 2023 March 31, 2022 Accrued expenses $ 41,761 $ 36,752 Total $ 41,761 $ 36,752

Contract liabilities (Tables)

Contract liabilities (Tables)	12 Months Ended
	Mar. 31, 2023
Text block [abstract]
Summary of Contract Liabilities	Contract liabilities consists of the following: As at March 31, 2023 March 31, 2022 Current: Payments in advance of services $ 9,820 $ 8,344 Advance billings 5,552 5,081 Others 333 298 Total $ 15,705 $ 13,723 Non-current: Payments in advance of services $ 8,714 $ 12,072 Advance billings 1,008 1,226 Others 26 16 Total $ 9,748 $ 13,314

Other liabilities (Tables)

Other liabilities (Tables)	12 Months Ended
	Mar. 31, 2023
Text block [abstract]
Summary of Other Liabilities	Other liabilities consist of the following: As at March 31, 2023 March 31, 2022 Current: Withholding taxes and value added tax payables $ 11,425 $ 8,164 Contingent consideration (Refer Note 4(a), 4(b) & 4(d)) 22,121 — Other liabilities 7,116 3,187 Total $ 40,662 $ 11,351 Non-current: Contingent consideration (Refer Note 4(a), 4(b) & 4(d)) 20,135 — Other liabilities 709 78 Total $ 20,844 $ 78

Revenue (Tables)

Revenue (Tables)	12 Months Ended
	Mar. 31, 2023
Text block [abstract]
Summary of Revenue by Service Type	Revenue by service type Year ended March 31, 2023 2022 2021 Industry-specific $ 451,829 $ 431,770 $ 372,505 Finance and accounting 281,826 248,572 212,563 Customer experience services 237,558 189,615 154,368 Research and analytics 131,694 116,081 94,545 Auto claims 71,754 96,123 54,620 Others 49,601 27,639 24,042 Total $ 1,224,262 $ 1,109,800 $ 912,643
Summary of Revenue by Industry	Revenue by industry Year ended March 31, 2023 2022 2021 Insurance* $ 328,593 $ 332,335 $ 266,669 Healthcare 192,498 196,614 172,878 Diversified businesses including manufacturing, retail, CPG, media and entertainment, and telecom 179,546 149,884 139,449 Travel and leisure 207,429 163,849 129,231 Shipping and logistics 92,762 85,258 63,530 Hi-tech and 80,750 69,278 56,386 Banking and financial services 82,600 64,034 42,555 Utilities 60,084 48,548 41,945 Total $ 1,224,262 $ 1,109,800 $ 912,643 * 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, 2023 2022 2021 Full-time-equivalent $ 829,330 $ 703,440 $ 592,868 Transaction* 181,177 188,357 133,423 Subscription 94,173 102,859 98,176 Fixed price 67,640 63,570 42,371 Others 51,942 51,574 45,805 Total $ 1,224,262 $ 1,109,800 $ 912,643 * Includes revenue disclosed under the Auto Claims BPM segment in Note 28.
Summary of Revenue by Delivery Location Explanatory	Revenue by delivery location Year ended March 31, 2023 2022 2021 India $ 635,678 $ 555,796 $ 463,908 United States (1) 185,898 168,493 150,418 Philippines 164,930 143,238 119,855 UK (2)(3) 103,422 127,826 72,178 South Africa 63,025 56,735 51,625 Sri Lanka 15,714 16,282 15,748 China 13,919 13,880 12,740 Romania 20,702 12,756 13,107 Spain 3,902 5,314 5,224 Poland 6,764 4,989 4,816 Costa Rica 5,272 3,643 3,024 Australia 4,945 848 — Malaysia 91 — — Total $ 1,224,262 $ 1,109,800 $ 912,643 (1) Includes revenue derived from Canada, which was not significant. (2) Includes revenue derived from Turkey and Germany, which were not significant. (3) 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 ended March 31, 2023 is as follows: As at March 31, 2023 Sales Transition Upfront Total Opening balance $ 10,845 $ 27,361 $ 11,796 $ 50,002 Additions during the year 5,488 20,528 7,010 33,026 Amortization/recognition during the year (2,317 ) (4,332 ) (6,157 ) (12,806 ) Impairment loss recognized during the year (260 ) — — (260 ) Translation adjustments (341 ) (1,652 ) (727 ) (2,720 ) Closing balance $ 13,415 $ 41,905 $ 11,922 $ 67,242 The movement in contract assets during the year ended March 31, 2022 is as follows: As at March 31, 2022 Sales Transition Upfront Total Opening balance $ 8,112 $ 17,656 $ 9,121 $ 34,889 Additions during the year 5,209 17,923 10,811 33,943 Amortization/recognition during the year (2,190 ) (7,352 ) (7,736 ) (17,278 ) Impairment loss recognized during the year (46 ) — — (46 ) Translation adjustments (240 ) (866 ) (400 ) (1,506 ) Closing balance $ 10,845 $ 27,361 $ 11,796 $ 50,002
Summary of Movement in Contract Liabilities	As at March 31, 2023 March 31, 2022 Contract liabilities: Payments in advance of services $ 18,534 $ 20,416 Advance billings 6,560 6,307 Others 359 314 Total $ 25,453 $ 27,037 Revenue recognized during the year ended March 31, 2023 and 2022, which was included in the contract liabilities balance at the beginning of the respective periods is as follows: As at March 31, 2023 March 31, 2022 Payments in advance of services $ 8,204 $ 9,114 Advance billings 5,038 538 Others 273 2,340 Total $ 13,515 $ 11,992
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, 2023 and March 31, 2022 is as follows: As at March 31, 2023 Less than 1 Year 1-2 years 2-5 years More than Total Transaction price allocated to remaining performance obligations $ 2,726 $ 1,144 $ 1,305 $ — $ 5,175 As at March 31, 2022 Less than 1 Year 1-2 years 2-5 years More than Total Transaction price allocated to remaining performance obligations $ 15,141 $ 5,475 $ 2,086 $ — $ 22,702

Expenses by nature (Tables)

Expenses by nature (Tables)	12 Months Ended
	Mar. 31, 2023
Text block [abstract]
Summary of Expenses by Nature	Expenses by nature consist of the following: Year ended March 31, 2023 2022 2021 Employee cost $ 760,810 $ 671,864 $ 552,148 Repair payments 62,240 82,954 43,942 Facilities cost 73,089 61,238 54,563 Depreciation 50,125 50,003 48,923 Legal and professional expenses 26,433 22,207 23,298 Travel expenses 15,891 4,878 1,927 Others 45,747 47,005 38,312 Total cost of revenue, selling and marketing and general and administrative expenses $ 1,034,335 $ 940,149 $ 763,113

Finance expense (Tables)

Finance expense (Tables)	12 Months Ended
	Mar. 31, 2023
Text block [abstract]
Summary of Finance Expense	Finance expense consists of the following: Year ended March 31, 2023 2022 2021 Interest expense on lease liabilities $ 13,307 $ 12,657 $ 13,689 Interest expense 5,512 513 678 Loss/(gain) on interest rate swaps — 217 460 Total $ 18,819 $ 13,387 $ 14,827

Other income, net (Tables)

Other income, net (Tables)	12 Months Ended
	Mar. 31, 2023
Text block [abstract]
Summary of Other Income, Net	Other income, net consists of the following: Year ended March 31, 2023 2022 2021 Net gain arising on financial assets designated as FVTPL $ 7,991 $ 7,137 $ 6,352 Interest income 5,279 3,772 3,702 Others, net 2,735 2,958 2,410 Total $ 16,005 $ 13,867 $ 12,464

Share-based payments (Tables)

Share-based payments (Tables)	12 Months Ended
	Mar. 31, 2023
Statement [LineItems]
Summary of Share-based Compensation Expense	Share-based compensation expense during the years ended March 31, 2023, 2022 and 2021 is as follows: Year ended March 31, 2023 2022 2021 Share-based compensation expense recorded in: $ $ $ Cost of revenue 8,057 5,155 4,890 Selling and marketing expenses 6,411 4,948 4,327 General and administrative expenses 35,265 34,062 29,013 Total share-based compensation expense $ 49,733 $ 44,165 $ 38,230
Movements in Number of Options Outstanding under 2006 Incentive Award Plan and Related Weighted Average Exercise Prices	(i) Movements in the number of RSUs dependent on non-market Shares Weighted Aggregate Outstanding as at March 31, 2021 924,049 $ 44.25 $ 66,938 Granted 295,441 74.14 Exercised (293,769 ) 47.24 Forfeited (40,264 ) 56.52 Outstanding as at March 31, 2022 885,457 $ 52.67 $ 75,698 Granted 428,238 83.70 Exercised (255,200 ) 59.34 Forfeited (25,777 ) 73.02 Outstanding as at March 31, 2023 1,032,718 $ 63.38 $ 96,218 RSUs exercisable 575,146 $ 50.70 $ 53,586
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 Aggregate intrinsic value Outstanding as at March 31, 2021 75,645 $ 14.10 $ 5,480 Exercised (16,245 ) 13.39 Outstanding as at March 31, 2022 59,400 $ 14.30 $ 5,078 Exercised (761 ) 14.30 Outstanding as at March 31, 2023 58,639 14.30 $ 5,463 RSUs exercisable 58,639 $ 14.30 $ 5,463
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 Aggregate Intrinsic Outstanding as at March 31, 2021 826,210 $ 45.45 $ 59,851 Granted 154,110 78.80 Exercised (15,209 ) 50.22 Forfeited (15,111 ) 38.70 Lapsed (50,550 ) 57.20 Outstanding as at March 31, 2022 899,450 $ 50.53 $ 76,894 Granted 104,975 79.00 Exercised (165,201 ) 37.87 Forfeited (22,480 ) 58.28 Lapsed (26,236 ) 63.10 Outstanding as at March 31, 2023 790,508 56.32 73,652 RSUs exercisable 256,135 $ 58.05 $ 23,864
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 Aggregate intrinsic value Outstanding as at March 31, 2021 771,289 $ 43.21 $ 55,870 Granted 275,245 73.46 Exercised (192,053 ) 35.65 Forfeited (16,173 ) 60.58 Outstanding as at March 31, 2022 838,308 $ 49.19 $ 71,667 Granted 202,005 84.00 Exercised (189,226 ) 44.59 Forfeited (13,996 ) 72.81 Outstanding as at March 31, 2023 837,091 55.30 77,992 PSUs exercisable 428,090 $ 47.13 $ 39,885

Income taxes (Tables)

Income taxes (Tables)	12 Months Ended
	Mar. 31, 2023
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, 2023 2022 2021 Domestic $ (13,001 ) $ (11,150 ) $ (8,176 ) Foreign 177,510 175,690 140,867 Profit before income taxes $ 164,509 $ 164,540 $ 132,691
Income Tax Expense	The Company’s income tax expense consists of the following: Year ended March 31, 2023 2022 2021 Current taxes Domestic taxes $ — $ — $ — Foreign taxes 36,245 37,579 31,326 36,245 37,579 31,326 Deferred taxes Domestic taxes — — — Foreign taxes (9,044 ) (5,140 ) (1,252 ) (9,044 ) (5,140 ) (1,252 ) Income tax expense $ 27,201 $ 32,439 $ 30,074
Income Taxes Recognized Directly in Equity	Income taxes recognized directly in equity are as follows: Year ended March 31, 2023 2022 2021 Current taxes: Excess tax deductions related to share-based payments (798 ) (1,062 ) (729 ) $ (798 ) $ (1,062 ) $ (729 ) Deferred taxes: Excess tax deductions related to share-based payments (1,909 ) (877 ) (1,640 ) $ (1,909 ) $ (877 ) $ (1,640 ) Total income tax recognized directly in equity $ (2,707 ) $ (1,939 ) $ (2,369 )
Income Taxes Recognized in Other Comprehensive Income	Income taxes recognized in other comprehensive income are as follows: Year ended March 31, 2023 2022 2021 Current taxes — — — Deferred taxes: Unrealized gain/(loss) on cash flow hedging derivatives (4,344 ) 2,698 1,089 Pension liability 67 148 (248 ) Total income tax recognized directly in other comprehensive income $ (4,277 ) $ 2,846 $ 841
Reconciliation of Estimated Income Tax to Provision for Income Taxes	The reconciliation of estimated income tax to income tax expense: Year ended March 31, 2023 2022 2021 Profit before income taxes $ 164,509 $ 164,540 $ 132,691 Income tax expense at tax rates applicable to individual entities 51,524 50,954 41,268 Effect of: Items not deductible for tax 1,412 358 401 Exempt income (20,092 ) (20,557 ) (11,340 ) Losses in respect of which deferred tax asset not recognized due to uncertainty and ineligibility to carry forward 279 2,183 106 Recognition of unutilized tax benefits / Unrecognized losses utilized (1,745 ) (56 ) (472 ) Temporary difference that will reverse during tax holiday period — 2,828 1,139 Change in tax rate and law (841 ) (160 ) 1,228 State taxes 395 345 458 Employment related tax incentive (2,239 ) (2,123 ) (1,734 ) Others, net (1,492 ) (1,333 ) (980 ) Income tax expense $ 27,201 $ 32,439 $ 30,074
Summary of Deferred Taxes Arising from Temporary Differences and Unused Tax Losses	Deferred taxes for the year ended March 31, 2023 arising from temporary differences and unused tax losses can be summarized below: Opening Balance Additions Recognized in income Recognized in equity Recognized in/ Reclassified from other comprehensive income Foreign currency translation Closing balance Deferred tax assets: Property and equipment $ 6,527 $ 223 $ (95 ) $ — $ — $ (667 ) $ 5,988 Net operating loss carry forward 932 602 (760 ) — — (93 ) 681 Accruals deductible on actual payment 12,002 1,419 (144 ) — (67 ) (1,016 ) 12,194 Share-based compensation expense 24,930 — 6,756 1,909 — (1,315 ) 32,280 Others 754 82 (355 ) — — (55 ) 426 Total deferred tax assets $ 45,145 $ 2,326 $ 5,402 $ 1,909 $ (67 ) $ (3,146 ) $ 51,569 Deferred tax liabilities: Intangible assets 11,983 31,688 (2,713 ) — — (480 ) 40,478 Unrealized gain/(loss) on cash flow hedging and investments 3,854 — (146 ) — (4,344 ) (374 ) (1,010 ) Others 3,833 — (784 ) — — (297 ) 2,752 Total deferred tax liabilities $ 19,670 $ 31,688 $ (3,643 ) $ — $ (4,344 ) $ (1,151 ) $ 42,220 Net deferred tax assets/(liabilities) $ 25,475 $ (29,362 ) $ 9,045 $ 1,909 $ 4,277 $ (1,995 ) $ 9,349 Deferred taxes for the year ended March 31, 2022 arising from temporary differences and unused tax losses can be summarized below: Opening Balance Additions Recognized in income Recognized in equity Recognized in/ Reclassified from other comprehensive income Foreign currency translation Closing balance Deferred tax assets: Property and equipment $ 6,188 $ 237 $ 254 $ — $ — $ (152 ) $ 6,527 Net operating loss carry forward 1,249 — (294 ) — — (23 ) 932 Accruals deductible on actual payment 10,549 153 1,743 — (148 ) (295 ) 12,002 Share-based compensation expense 21,036 — 3,678 877 — (661 ) 24,930 Others 799 — (33 ) — — (12 ) 754 Total deferred tax assets $ 39,821 $ 390 $ 5,348 $ 877 $ (148 ) $ (1,143 ) $ 45,145 Deferred tax liabilities: Intangible assets 11,967 1 32 — — (17 ) 11,983 Unrealized gain/(loss) on cash flow hedging and investments 1,387 — (117 ) — 2,698 (114 ) 3,854 Others 3,674 — 293 — — (134 ) 3,833 Total deferred tax liabilities $ 17,028 $ 1 $ 208 $ — $ 2,698 $ (265 ) $ 19,670 Net deferred tax assets/(liabilities) $ 22,793 $ 389 $ 5,140 $ 877 $ (2,846 ) $ (878 ) $ 25,475 Deferred taxes for the year ended March 31, 2021 arising from temporary differences and unused tax losses can be summarized below: Opening Balance Additions 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 $ 5,592 $ — $ 40 $ — $ — $ 556 $ 6,188 Net operating loss carry forward 779 — 417 — — 53 1,249 Accruals deductible on actual payment 9,825 — (120 ) — 248 596 10,549 Share-based compensation expense 16,101 — 1,861 1,640 — 1,434 21,036 Minimum alternate tax 629 — (654 ) — — 25 — Others 130 — 610 — — 59 799 Total deferred tax assets $ 33,056 $ — $ 2,154 $ 1,640 $ 248 $ 2,723 $ 39,821 Deferred tax liabilities: Intangible assets 11,437 312 — — 218 11,967 Unrealized gain/(loss) on cash flow hedging and investments 352 — (52 ) — 1,089 (2 ) 1,387 Others 2,380 — 642 — — 652 3,674 Total deferred tax liabilities $ 14,169 $ — $ 902 $ — $ 1,089 $ 868 $ 17,028 Net deferred tax assets/(liabilities) $ 18,887 $ — $ 1,252 $ 1,640 $ (841 ) $ 1,855 $ 22,793
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, 2023 March 31, 2022 Deferred tax assets 46,675 34,765 Deferred tax liabilities (37,326 ) (9,290 ) Net deferred tax assets $ 9,349 $ 25,475

Earnings per share (Tables)

Earnings per share (Tables)	12 Months Ended
	Mar. 31, 2023
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, 2023 2022 2021 Numerator: Profit after tax $ 137,308 $ 132,101 $ 102,617 Denominator: Basic weighted average ordinary shares outstanding 48,252,095 48,891,004 49,765,672 Dilutive impact of equivalent share-based options and RSUs 2,625,674 2,357,573 2,343,077 Diluted weighted average ordinary shares outstanding 50,877,769 51,248,577 52,108,749

Related party (Tables)

Related party (Tables)	12 Months Ended
	Mar. 31, 2023
Text block [abstract]
List of the Company's Subsidiaries	The following is a list of the Company’s subsidiaries as at March 31, 2023: Direct subsidiaries Step subsidiaries Place of WNS Global Services Netherlands B.V. The Netherlands 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. Delaware, USA WNS Assistance Limited (previously WNS Workflow Technologies Limited) United Kingdom WNS Assistance (Legal) Limited United Kingdom Accidents Happen Assistance Limited United Kingdom WNS Legal Assistance LLP 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 New Zealand - Business Applications Associates Beijing Ltd China - WNS Global Services Malaysia Sdn. Bhd. (1) Malaysia WNS Global Services Private Limited (2) (3) (4) India - Vuram Technology Solutions Private Limited (4) India - Vuram Australia Pty Ltd (4) Australia - Vuram Canada Inc. (4) Canada - Vuram Technologies B.V. (4) The Netherlands - Vuram, Inc. (4)(5) USA - Solucionesen Tecnologia Vuram Mexico, S De R.L. de C.V. (4)(5) Mexico - Vuram UK Private Limited (4) United Kingdom - WNS Global Services (UK) Limited (6) (9) (10) United Kingdom - WNS Global Services SA (Pty) Limited South Africa - WNS B-BBEE (7) South Africa - Ucademy (Pty) Limited South Africa - WNS South Africa (Pty) Limited (8) South Africa - The Smart Cube Limited (9) United Kingdom - Smart Cube India Private Limited India - The Smart Cube S.R.L. Romania - The Smart Cube (Switzerland) GmbH Switzerland - The Smart Cube Inc. USA - The Smart Cube Consulting Services (Dalian) Co. Ltd. China - OptiBuy sp. z o.o. (10) Poland - Nextbuy sp. z o.o. Poland - OptiBuy GmbH Germany - MTS HealthHelp Inc. Delaware, USA - HealthHelp Holdings LLC Delaware, USA - HealthHelp LLC Delaware, USA - WNS-HealthHelp Philippines Inc. Philippines - Value Edge Inc. Delaware, USA - Value Edge AG. Switzerland -VE Value Edge GmbH Germany WNS Global Services (Private) Limited Sri Lanka WNS Global Services (Dalian) Co. Ltd. China WNS Global Services (UK) International Limited United Kingdom - WNS Global Services North Americas Inc. Delaware, USA - WNS Global Services AG (11) Switzerland - WNS Global Services Lisbon Unipessoal LDA (12) Portugal WNS Business Consulting Netherlands B.V. (13) The Netherlands WNS Global Services Philippines Inc. The Philippines WNS Gestion des Processus d’Affaire Inc. Canada WNS BPM Americas Holdings Inc. (14) Delaware, USA WNS BPM Americas LLC (15) Delaware, USA Notes: (1) WNS Global Services Malaysia Sdn. Bhd., a wholly-owned subsidiary of WNS Customer Solutions (Singapore) Private Limited, was incorporated on July 21, 2022. (2) WNS Global Services Private Limited is held jointly by WNS (Mauritius) Limited, WNS Global Services Netherlands B.V. and WNS Customer Solutions (Singapore) Private Limited. The percentage of holding of WNS (Mauritius) Limited is 63.18%, of WNS Global Services Netherlands B.V. is 20.84%, and of WNS Customer Solutions (Singapore) Private Limited is 15.98%. (3) On August 1, 2021, the Company acquired all outstanding shares of MOL Information Processing Services (I) Private Limited. The name of the entity was changed to WNS Information Services (India) Private Limited with effect from December 1, 2021. WNS Information Services (India) 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 dated August 4, 2022 with effect from August 1, 2021. (4) On July 1, 2022, WNS Global Services Private Limited acquired all ownership interests of Vuram Technology Solutions Private Limited, including its subsidiaries that existed on that date. (5) Solucionesen Tecnologia Vuram Mexico, S De R.L. de C.V is jointly held by Vuram Technology Solutions Private Limited and Vuram, Inc. The percentage of holding of Vuram Technology Solutions Private Limited is 99% and Vuram, Inc is 1%. (6) WNS Global Services (UK) Limited is jointly held by WNS Global Services Private Limited and WNS (Holdings) Limited. The percentage of holding of WNS Global Services Private Limited is 94.9% and of WNS (Holdings) Limited is 5.1%. (7) The WNS B-BBEE (8) WNS South Africa (Pty) Limited was incorporated as a subsidiary of WNS Global Services SA (Pty) Limited on December 19, 2018. The name of the entity was changed to WNS South Africa (Pty) Ltd with effect from September 25, 2019. (9) On December 16, 2022, WNS Global Services (UK) Limited acquired all ownership interests of The Smart Cube Limited, including its subsidiaries that existed on that date. (10) On December 14, 2022, WNS Global Services (UK) Limited acquired all ownership interests of OptiBuy sp. z o.o., including its subsidiaries that existed on that date. (11) WNS Global Services AG, a wholly-owned subsidiary of WNS Global Services (UK) International Limited, was incorporated on July 16, 2021. (12) WNS Global Services Lisbon Unipessoal LDA, a wholly-owned subsidiary of WNS Global Services (UK) International Limited, was incorporated on August 13, 2021. (13) WNS Business Consulting Netherlands B.V., a wholly-owned subsidiary of WNS (Holdings) Limited, was incorporated on March 17, 2020, pursuant to the execution of deed of demerger on March 16, 2020. The shares of WNS Global Services Philippines Inc. were transferred from WNS Global Services Netherlands B.V. to WNS Business Consulting Netherlands B.V. pursuant to the proposal of demerger. As at March 31, 2023, the entity is jointly held by WNS (Holdings) Limited and WNS Global Services Private Limited. The percentage of holding of WNS (Holdings) Limited is (14) WNS BPM Americas Holdings Inc. , a wholly-owned subsidiary of WNS (Holdings) Limited, was incorporated on March 1, 2023 (15) WNS BPM Americas LLC, a wholly-owned subsidiary of WNS BPM Americas Holdings Inc, was incorporated on March 3, 2023.
Key Management Personnel Compensation	Year ended March 31, Nature of transaction with related parties 2023 2022 2021 Key management personnel* Remuneration and short-term benefits $ 6,570 $ 7,601 $ 7,380 Defined contribution plan 165 124 105 Other benefits 154 114 47 Share-based compensation expense 17,465 15,264 14,830 * 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, 2023
Text block [abstract]
Segment Results for Operating Segments	The segment results for the year ended March 31, 2023 are as follows: Year ended March 31, 2023 WNS Global BPM WNS Auto Claims BPM Inter segments (1) Total Revenue from external customers $ 1,152,508 $ 71,754 $ — $ 1,224,262 Segment revenue $ 1,153,254 $ 71,754 $ (746 ) $ 1,224,262 Payments to repair centers — 62,240 — 62,240 Revenue less repair payments (non-GAAP) 1,153,254 9,514 (746 ) 1,162,022 Depreciation 49,499 626 — 50,125 Other costs 860,998 10,943 (746 ) 871,195 Segment operating profit/(loss) 242,757 (2,055 ) — 240,702 Other income, net (15,433 ) (572 ) — (16,005 ) Finance expense 18,770 49 — 18,819 Segment profit/(loss) before income taxes 239,420 (1,532 ) — 237,888 Income tax expense 27,408 (207 ) — 27,201 Segment profit/(loss) 212,012 (1,325 ) — 210,687 Amortization of intangible assets — — — 23,646 Share-based compensation expense — — — 49,733 Profit after tax $ 137,308 Addition to non-current (2) $ 227,810 $ 1,242 $ (4,425 ) $ 224,627 Total assets, net of elimination 1,402,064 102,384 — 1,504,448 Total liabilities, net of elimination $ 626,682 $ 76,630 $ — $ 703,312 (1) Transactions between inter segments represent business process management services rendered by WNS Global BPM to WNS Auto Claims BPM. (2) Addition to non-current right-of-use No client individually accounted for 10% or more of the total revenue during the year ended March 31, 2023. The segment results for the year ended March 31, 2022 are as follows: Year ended March 31, 2022 WNS Global BPM WNS Auto Claims BPM Inter segments (1) Total Revenue from external customers $ 1,013,677 $ 96,123 $ — $ 1,109,800 Segment revenue $ 1,014,671 $ 96,123 $ (994 ) $ 1,109,800 Payments to repair centers — 82,954 — 82,954 Revenue less repair payments (non-GAAP) 1,014,671 13,169 (994 ) 1,026,846 Depreciation 49,277 726 — 50,003 Other costs 742,745 15,317 (994 ) 757,068 Segment operating profit/(loss) 222,649 (2,874 ) — 219,775 Other income, net (13,134 ) (733 ) — (13,867 ) Finance expense 13,323 64 — 13,387 Segment profit/(loss) before income taxes 222,460 (2,205 ) — 220,255 Income tax expense 32,703 (264 ) — 32,439 Segment profit/(loss) 189,757 (1,941 ) — 187,816 Amortization of intangible assets 11,550 Share-based compensation expense 44,165 Profit after tax $ 132,101 Addition to non-current (2) $ 39,094 $ 2,232 $ — $ 41,326 Total assets, net of elimination 1,044,865 119,627 — 1,164,492 Total liabilities, net of elimination $ 319,936 $ 90,553 $ — $ 410,489 (1) Transactions between inter segments represent business process management services rendered by WNS Global BPM to WNS Auto Claims BPM. (2) Addition to non-current right-of-use The segment results for the year ended March 31, 2021 are as follows: Year ended March 31, 2021 WNS Global BPM WNS Auto Claims BPM Inter segments (1) Total Revenue from external customers $ 858,023 $ 54,620 $ — $ 912,643 Segment revenue $ 858,368 $ 54,620 $ (345 ) $ 912,643 Payments to repair centers — 43,942 — 43,942 Revenue less repair payments (non-GAAP) 858,368 10,678 (345 ) 868,701 Depreciation 48,302 621 — 48,923 Other costs 620,487 12,630 (345 ) 632,772 Segment operating profit/(loss) 189,579 (2,573 ) — 187,006 Other income, net (11,847 ) (617 ) — (12,464 ) Finance expense 14,758 69 — 14,827 Segment profit/(loss) before income taxes 186,668 (2,025 ) — 184,643 Income tax expense 29,661 413 — 30,074 Segment profit/(loss) 157,007 (2,438 ) — 154,569 Amortization of intangible assets 13,722 Share-based compensation expense 38,230 Profit after tax $ 102,617 Addition to non-current (2) $ 46,806 $ 1,792 $ — $ 48,598 Total assets, net of elimination 979,281 126,867 — 1,106,148 Total liabilities, net of elimination $ 329,192 $ 92,864 $ — $ 422,056 (1) Transactions between inter segments represent business process management services rendered by WNS Global BPM to WNS Auto Claims BPM. (2) Addition to non-current right-of-use
External Revenue and Non-current Assets (Excluding Goodwill and Intangible Assets) by Geographic Area	Revenues from the geographic segments are based on domicile of the customer. The Company’s external revenue by geographic area is as follows: Year ended March 31, 2023 2022 2021 Jersey, Channel Islands $ — $ — $ — North America (primarily the US) 602,453 504,260 403,527 UK 351,035 363,871 286,646 Australia 74,738 67,409 70,297 Europe (excluding the UK) 86,504 67,918 61,381 South Africa 13,526 22,270 26,450 Rest of the world 96,006 84,072 64,342 Total $ 1,224,262 $ 1,109,800 $ 912,643 The Company’s non-current right-of-use As at March 31, 2023 2022 Jersey, Channel Islands $ — $ — India 119,534 90,272 Philippines 68,431 59,030 South Africa 23,665 12,136 North America 14,820 14,707 UK 4,274 5,066 Rest of the world 7,187 10,669 Total $ 237,911 $ 191,880

Additional capital disclosures

Additional capital disclosures (Tables)	12 Months Ended
	Mar. 31, 2023
Text block [abstract]
Summary of Capital Structure	The capital structure as at March 31, 2023 and 2022 was as follows: As at March 31, 2023 2022 % Change Total equity attributable to the equity shareholders of the Company $ 801,136 $ 754,003 6 % As percentage of total capital 82 % 100 % Long-term debt (1) 174,381 — (100 )% Total debt $ 174,381 $ — (100 )% As percentage of total capital 18 % — Total capital (debt and equity) $ 975,517 $ 754,003 29 % Note: (1) Before netting off debt issuance cost of $975 and Nil as at March 31, 2023 and March 31, 2022, respectively.

Summary of Significant Accoun_4

Summary of Significant Accounting Policies - Estimated Useful Lives of Property and Equipment (Detail)	12 Months Ended
	Mar. 31, 2023
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, 2023
Customer contracts [member]
Disclosure of detailed information about intangible assets [line items]
Weighted average amortization period of definite lived intangible assets	60 months
Customer relationships [member]
Disclosure of detailed information about intangible assets [line items]
Weighted average amortization period of definite lived intangible assets	162 months
Covenant not-to-compete [member]
Disclosure of detailed information about intangible assets [line items]
Weighted average amortization period of definite lived intangible assets	33 months
Trade names [member]
Disclosure of detailed information about intangible assets [line items]
Weighted average amortization period of definite lived intangible assets	36 months
Technology [member]
Disclosure of detailed information about intangible assets [line items]
Weighted average amortization period of definite lived intangible assets	94 months
Software [member]
Disclosure of detailed information about intangible assets [line items]
Weighted average amortization period of definite lived intangible assets	47 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, 2023 USD ($)
Disclosure of defined benefit plans [abstract]
Approximate maximum amount per employee available for lump-sum payment to eligible employees in India	$ 24

Summary of Significant Accoun_7

Summary of Significant Accounting Policies - Revenue Recognition - Additional Information (Detail)	12 Months Ended
	Mar. 31, 2023
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

Business Combinations - Additio

Business Combinations - Additional Information (Detail) € in Thousands, $ in Thousands						12 Months Ended
	Dec. 16, 2022 USD ($)	Dec. 14, 2022 USD ($)	Dec. 14, 2022 EUR (€)	Jul. 01, 2022 USD ($)	Aug. 01, 2021 USD ($)	Mar. 31, 2023 USD ($)	Mar. 31, 2022 USD ($)	Mar. 31, 2023 EUR (€)	Dec. 14, 2022 EUR (€)	Oct. 18, 2022 USD ($)	Dec. 31, 2021 USD ($)
Disclosure of detailed information about business combination [line items]
Goodwill						$ 353,645	$ 123,537
CEPROCS S.R.L. [member]
Disclosure of detailed information about business combination [line items]
Payment of Purchase consideration											$ 566
Goodwill											$ 14
Acquisition related costs							$ 78
MOL Information Processing Services (I) Private Limited [Member]
Disclosure of detailed information about business combination [line items]
Payment of Purchase consideration						17
Goodwill						1,298
Purchase consideration					$ 2,958	2,958
Amount of Deferred Consideration					$ 1,054
The Smart Cube [Member]
Disclosure of detailed information about business combination [line items]
Goodwill	$ 86,819
Purchase consideration	122,150
Contingent consideration	15,761
Deferred consideration	4,913
Revenue of acquiree since acquisition date						10,146
Profit (loss) of acquiree since acquisition date						971
The Smart Cube [Member] | General and administrative expenses [member]
Disclosure of detailed information about business combination [line items]
Acquisition related costs	$ 2,130
The Smart Cube [Member] | Discount rate, measurement input [member] | Contingent consideration [member]
Disclosure of detailed information about business combination [line items]
Significant unobservable input, liabilities	4.93
The Smart Cube [Member] | Bottom of range [member]
Disclosure of detailed information about business combination [line items]
Contingent consideration	$ 0
The Smart Cube [Member] | Top of range [member]
Disclosure of detailed information about business combination [line items]
Contingent consideration	$ 17,286
OptiBuy [Member]
Disclosure of detailed information about business combination [line items]
Goodwill		$ 25,782
Purchase consideration		32,064							€ 30,472
Contingent consideration		6,103				2,168		€ 2,000	€ 5,800
Deferred consideration		1,052	€ 1,000
Revenue of acquiree since acquisition date						1,598
Profit (loss) of acquiree since acquisition date						$ 341
OptiBuy [Member] | General and administrative expenses [member]
Disclosure of detailed information about business combination [line items]
Acquisition related costs		$ 518
OptiBuy [Member] | Discount rate, measurement input [member] | Contingent consideration [member]
Disclosure of detailed information about business combination [line items]
Significant unobservable input, liabilities		2.9				4.93		4.93	2.9
OptiBuy [Member] | Bottom of range [member]
Disclosure of detailed information about business combination [line items]
Contingent consideration		$ 0							€ 0
OptiBuy [Member] | Top of range [member]
Disclosure of detailed information about business combination [line items]
Contingent consideration		$ 6,313							€ 6,000
Large Insurance Company [Member]
Disclosure of detailed information about business combination [line items]
Payment of Purchase consideration										$ 44,000
Goodwill										15,410
Purchase consideration										$ 44,000
Vuram Technology Solutions [Member]
Disclosure of detailed information about business combination [line items]
Goodwill				$ 110,714
Purchase consideration				170,347
Working capital adjustments				(141)
Contingent consideration				21,670
Deferred consideration				2,700
Revenue of acquiree since acquisition date						$ 23,825
Profit (loss) of acquiree since acquisition date						4,746
Revenue of combined entity as if combination occurred at beginning of period						1,262,612
Profit (loss) of combined entity as if combination occurred at beginning of period						$ 145,305
Vuram Technology Solutions [Member] | General and administrative expenses [member]
Disclosure of detailed information about business combination [line items]
Acquisition related costs				$ 1,209
Vuram Technology Solutions [Member] | Discount rate, measurement input [member] | Contingent consideration [member]
Disclosure of detailed information about business combination [line items]
Significant unobservable input, liabilities				2.75
Vuram Technology Solutions [Member] | Bottom of range [member]
Disclosure of detailed information about business combination [line items]
Contingent consideration				$ 0
Vuram Technology Solutions [Member] | Top of range [member]
Disclosure of detailed information about business combination [line items]
Contingent consideration				$ 22,300

Business Combinations - Summary

Business Combinations - Summary Of Provisional Accounting Pending Allocation (Detail) € in Thousands, $ in Thousands	Mar. 31, 2023 USD ($)	Dec. 16, 2022 USD ($)	Dec. 14, 2022 USD ($)	Dec. 14, 2022 EUR (€)	Oct. 18, 2022 USD ($)	Mar. 31, 2022 USD ($)
Disclosure of detailed information about business combination [line items]
Goodwill on acquisition	$ 353,645					$ 123,537
The Smart Cube [Member]
Disclosure of detailed information about business combination [line items]
Cash		$ 6,710
Trade receivables		7,472
Unbilled revenue		651
Prepayment and other current assets		1,051
Property and equipment		427
Right-of-use assets		1,781
- Customer relationships		26,692
- Customer contracts		1,959
- Covenant not-to-compete		1,305
- Software		1,305
Non-current assets		1,061
Deferred tax assets		1,767
Current liabilities		(6,011)
Non-current liabilities		(1,689)
Lease liabilities		(1,736)
Deferred tax liabilities		(7,414)
Net assets acquired		35,331
Less: Purchase consideration		(122,150)
Goodwill on acquisition		$ 86,819
OptiBuy [Member]
Disclosure of detailed information about business combination [line items]
Cash			$ 1,075
Trade receivables			2,230
Prepayment and other current assets			440
Property and equipment			45
Right-of-use assets			238
- Customer relationships			3,442
- Customer contracts			934
- Covenant not-to-compete			956
- Software			122
Non-current assets			593
Deferred tax assets			16
Current liabilities			(2,532)
Non-current liabilities			(21)
Lease liabilities			(234)
Deferred tax liabilities			(1,022)
Net assets acquired			6,282
Less: Purchase consideration			(32,064)	€ (30,472)
Goodwill on acquisition			$ 25,782
Large Insurance Company [Member]
Disclosure of detailed information about business combination [line items]
- Customer contracts					$ 37,890
Deferred tax liabilities					(9,300)
Net assets acquired					28,590
Less: Purchase consideration					(44,000)
Goodwill on acquisition					$ 15,410

Business Combinations - Summa_2

Business Combinations - Summary Of Assets Acquired And Liabilities Assumed In The Business Combination (Detail) - USD ($) $ in Thousands	Mar. 31, 2023	Jul. 01, 2022	Mar. 31, 2022
Disclosure of detailed information about business combination [line items]
Goodwill on acquisition	$ 353,645		$ 123,537
Vuram Technology Solutions [Member]
Disclosure of detailed information about business combination [line items]
Cash		$ 4,670
Investments		11,235
Trade receivables		6,738
Unbilled revenue		705
Prepayment and other current assets		1,633
Property and equipment		707
Right-of-use assets		1,498
- Customer relationships		45,331
- Customer contracts		5,267
- Covenant not-to-compete		5,001
- Software & Trade name		92
Non-current assets		375
Deferred tax assets		632
Current liabilities		(7,799)
Non-current liabilities		(1,265)
Lease liabilities		(1,470)
Deferred tax liabilities		(13,717)
Net assets acquired		59,633
Less: Purchase consideration		(170,347)
Goodwill on acquisition		$ 110,714

Business Combinations - Purchas

Business Combinations - Purchase Price Allocation to Assets Acquired and Liabilities Assumed of MOL IPS (Detail) - USD ($) $ in Thousands	Mar. 31, 2023	Mar. 31, 2022	Aug. 01, 2021
Disclosure of detailed information about business combination [line items]
Goodwill on acquisition	$ 353,645	$ 123,537
MOL IPS [member]
Disclosure of detailed information about business combination [line items]
Total assets	3,981
Less: Total liabilities	(2,321)
Net assets acquired	1,660
Less: Purchase consideration	(2,958)		$ (2,958)
Goodwill on acquisition	$ 1,298

Cash and Cash Equivalents - Sum

Cash and Cash Equivalents - Summary of Cash and Cash Equivalents (Detail) - USD ($) $ in Thousands		Mar. 31, 2023	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2020
Cash and cash equivalents [abstract]
Cash and bank balances		$ 80,162	$ 78,578
Short term deposits with banks	[1]	47,736	29,575
Total		$ 127,898	$ 108,153	$ 105,633	$ 96,929
[1]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 - Summary of Invest

Investments - Summary of Investments (Detail) - USD ($) $ in Thousands	Mar. 31, 2023	Mar. 31, 2022
Categories of financial assets [abstract]
Investments in marketable securities and mutual funds	$ 167,844	$ 263,013
Investment in fixed deposits	9,196	41,827
Current investments	101,092	211,398
Non-current investments	75,948	93,442
Total	$ 177,040	$ 304,840

Trade Receivables and Unbille_3

Trade Receivables and Unbilled Revenue, Net - Summary of Trade Receivables and Unbilled Revenue (Detail) - USD ($) $ in Thousands		Mar. 31, 2023	Mar. 31, 2022
Trade and other receivables [abstract]
Trade receivables and unbilled revenue	[1]	$ 214,837	$ 189,952
Less: Allowances for ECL		(1,945)	(2,398)
Total		$ 212,892	$ 187,554
[1]As at March 31, 2023 and March 31, 2022 unbilled revenue includes contract assets amounting to $593 and $246, respectively.

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, 2023	Mar. 31, 2022	Mar. 31, 2021
Disclosure of financial assets [line items]
Contract assets	$ 67,242	$ 50,002	$ 34,889
Unbilled revenue [member]
Disclosure of financial assets [line items]
Contract assets	$ 593	$ 246

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, 2023	Mar. 31, 2022	Mar. 31, 2021
Disclosure of financial assets [line items]
Balance at the beginning of the year	$ 2,398
Balance at the end of the year	1,945	$ 2,398
Allowances for expected credit losses [member]
Disclosure of financial assets [line items]
Balance at the beginning of the year	2,398	2,624	$ 1,590
Charged to consolidated statement of income	439	1,504	1,971
Write-offs, net of collections	(402)	(1,308)	(589)
Reversals	(293)	(397)	(637)
Translation adjustment	(197)	(25)	289
Balance at the end of the year	$ 1,945	$ 2,398	$ 2,624

Prepayments and Other Assets -

Prepayments and Other Assets - Summary of Prepayment and Other Assets (Detail) - USD ($) $ in Thousands	Mar. 31, 2023	Mar. 31, 2022
Current:
Service tax and other tax receivables	$ 11,815	$ 8,833
Employee receivables	2,184	1,045
Advances to suppliers	1,765	2,987
Prepaid expenses	13,209	10,169
Other assets	4,878	5,788
Total	33,851	28,822
Non-current:
Deposits	11,423	11,263
Income tax assets	15,102	15,068
Service tax and other tax receivables	15,255	13,079
Other assets	7,829	4,865
Total	$ 49,609	$ 44,275

Goodwill - Summary of the Carry

Goodwill - Summary of the Carrying Value of Goodwill (Detail) - USD ($) $ in Thousands	Mar. 31, 2023	Mar. 31, 2022	Mar. 31, 2021
Disclosure of reconciliation of changes in goodwill [line items]
Goodwill	$ 353,645	$ 123,537
Gross carrying value [member]
Disclosure of reconciliation of changes in goodwill [line items]
Goodwill	379,134	150,684	$ 152,459
Accumulated impairment [member]
Disclosure of reconciliation of changes in goodwill [line items]
Goodwill	$ (25,489)	$ (27,147)

Goodwill - Summary of Movement

Goodwill - Summary of Movement in Goodwill by Reportable Segment (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Disclosure of reconciliation of changes in goodwill [line items]
Beginning balance	$ 123,537
Ending balance	353,645	$ 123,537
Accumulated impairment [member]
Disclosure of reconciliation of changes in goodwill [line items]
Beginning balance	27,147	28,480
Translation adjustment	(1,658)	(1,333)
Ending balance	25,489	27,147
Accumulated impairment [member] | WNS Global BPM [member]
Disclosure of reconciliation of changes in goodwill [line items]
Beginning balance	0	0
Translation adjustment
Ending balance	0	0
Accumulated impairment [member] | WNS Auto Claims BPM [member]
Disclosure of reconciliation of changes in goodwill [line items]
Beginning balance	27,147	28,480
Translation adjustment	(1,658)	(1,333)
Ending balance	25,489	27,147
Gross carrying value [member]
Disclosure of reconciliation of changes in goodwill [line items]
Beginning balance	150,684	152,459
Goodwill arising on acquisitions	238,725	1,312
Translation adjustment	(10,275)	(3,087)
Ending balance	379,134	150,684
Gross carrying value [member] | WNS Global BPM [member]
Disclosure of reconciliation of changes in goodwill [line items]
Beginning balance	123,537	123,979
Goodwill arising on acquisitions	238,725	1,312
Translation adjustment	(8,617)	(1,754)
Ending balance	353,645	123,537
Gross carrying value [member] | WNS Auto Claims BPM [member]
Disclosure of reconciliation of changes in goodwill [line items]
Beginning balance	27,147	28,480
Goodwill arising on acquisitions	0	0
Translation adjustment	(1,658)	(1,333)
Ending balance	$ 25,489	$ 27,147

Goodwill - Carrying Value of Go

Goodwill - Carrying Value of Goodwill Allocated to Cash Generating Units ("CGU") (Detail) - USD ($) $ in Thousands		Mar. 31, 2023	Mar. 31, 2022
Disclosure of information for cash-generating units [line items]
Goodwill		$ 353,645	$ 123,537
Vuram [member]
Disclosure of information for cash-generating units [line items]
Goodwill		105,959	0
The Smart Cube [member]
Disclosure of information for cash-generating units [line items]
Goodwill		86,819	0
HealthHelp [member]
Disclosure of information for cash-generating units [line items]
Goodwill		39,082	39,082
Research and analytics [member]
Disclosure of information for cash-generating units [line items]
Goodwill		38,787	42,051
Denali [member]
Disclosure of information for cash-generating units [line items]
Goodwill		29,542	29,542
OptiBuy [member]
Disclosure of information for cash-generating units [line items]
Goodwill		26,400	0
Insurance [member]
Disclosure of information for cash-generating units [line items]
Goodwill		15,410	0
WNS Global BPM [member]
Disclosure of information for cash-generating units [line items]
Goodwill	[1]	4,735	4,934
South Africa [member]
Disclosure of information for cash-generating units [line items]
Goodwill		3,713	4,522
Technology services [member]
Disclosure of information for cash-generating units [line items]
Goodwill		$ 3,198	$ 3,406
[1]Excludes South Africa, Research and Analytics, Technology services, Denali, HealthHelp, Vuram, The Smart Cube, OptiBuy and Insurance goodwill

Goodwill - Additional Informati

Goodwill - Additional Information (Detail)	12 Months Ended
	Mar. 31, 2023
Disclosure of reconciliation of changes in goodwill [line items]
Estimated cash flows period	five years

Goodwill - Key Assumptions Used

Goodwill - Key Assumptions Used in Performing Impairment Test, by each CGU (Detail)		Mar. 31, 2023	Mar. 31, 2022
WNS Global BPM [member]
Disclosure of information for cash-generating units [line items]
Discount rate	[1]	14.30%	14.90%
Perpetual growth rate	[1]	4%	3%
South Africa [member]
Disclosure of information for cash-generating units [line items]
Discount rate		17%	15.50%
Perpetual growth rate		3%	3%
Denali Sourcing Services Inc. [member]
Disclosure of information for cash-generating units [line items]
Discount rate		11.50%	11.70%
Perpetual growth rate		2.50%	2.50%
Research and analytics [member]
Disclosure of information for cash-generating units [line items]
Discount rate		14.30%	14.90%
Perpetual growth rate		4%	3%
HealthHelp [member]
Disclosure of information for cash-generating units [line items]
Discount rate		11.50%	11.70%
Perpetual growth rate		2.50%	2.50%
Technology services [member]
Disclosure of information for cash-generating units [line items]
Discount rate		11.60%	13%
Perpetual growth rate		2%	2%
Vuram [member]
Disclosure of information for cash-generating units [line items]
Discount rate		13.50%
Perpetual growth rate		3%
Insurance [member]
Disclosure of information for cash-generating units [line items]
Discount rate		14.30%
Perpetual growth rate		4%
Smart Cube [member]
Disclosure of information for cash-generating units [line items]
Discount rate		12%
Perpetual growth rate		3%
OptiBuy [member]
Disclosure of information for cash-generating units [line items]
Discount rate		11.60%
Perpetual growth rate		2.50%
[1]Excludes South Africa, Research and Analytics, Technology services, Denali, HealthHelp, Vuram, The Smart Cube, OptiBuy and Insurance CGUs.

Intangible Assets - Change in C

Intangible Assets - Change in Carrying Value of Intangible Assets (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Mar. 31, 2021
Disclosure of detailed information about intangible assets [line items]
Beginning balance	$ 65,421
Amortization	23,646	$ 11,550	$ 13,722
Ending balance	179,220	65,421
Gross carrying value [member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance	362,631	355,323
Additions	10,149	12,246
On acquisitions	130,296	682
Translation adjustments	(14,945)	(5,620)
Ending balance	488,131	362,631	355,323
Accumulated depreciation and amortization [member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance	297,210	290,182
Amortization	23,646	11,550
Translation adjustments	(11,945)	(4,522)
Ending balance	308,911	297,210	290,182
Customer contracts [member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance	393
Ending balance	39,536	393
Customer contracts [member] | Gross carrying value [member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance	156,163	158,014
On acquisitions	46,050	536
Translation adjustments	(5,874)	(2,387)
Ending balance	196,339	156,163	158,014
Customer contracts [member] | Accumulated depreciation and amortization [member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance	155,770	158,014
Amortization	6,505	133
Translation adjustments	(5,472)	(2,377)
Ending balance	156,803	155,770	158,014
Customer relationships [member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance	41,222
Ending balance	107,368	41,222
Customer relationships [member] | Gross carrying value [member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance	121,052	121,622
On acquisitions	75,465
Translation adjustments	(2,634)	(570)
Ending balance	193,883	121,052	121,622
Customer relationships [member] | Accumulated depreciation and amortization [member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance	79,830	76,739
Amortization	7,826	3,645
Translation adjustments	(1,141)	(554)
Ending balance	86,515	79,830	76,739
Intellectual property rights [member] | Gross carrying value [member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance	4,312	4,511
Translation adjustments	(248)	(199)
Ending balance	4,064	4,312	4,511
Intellectual property rights [member] | Accumulated depreciation and amortization [member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance	4,312	4,511
Translation adjustments	(248)	(199)
Ending balance	4,064	4,312	4,511
Trade names [member]
Disclosure of detailed information about intangible assets [line items]
Ending balance	9
Trade names [member] | Gross carrying value [member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance	638	641
On acquisitions	8
Translation adjustments	(6)	(3)
Ending balance	640	638	641
Trade names [member] | Accumulated depreciation and amortization [member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance	638	641
Translation adjustments	(7)	(3)
Ending balance	631	638	641
Technology [member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance	1,982
Ending balance	1,216	1,982
Technology [member] | Gross carrying value [member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance	5,947	5,987
Translation adjustments	(85)	(40)
Ending balance	5,862	5,947	5,987
Technology [member] | Accumulated depreciation and amortization [member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance	3,965	3,230
Amortization	754	766
Translation adjustments	(73)	(31)
Ending balance	4,646	3,965	3,230
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]
Ending balance	5,706
Covenant not-to-compete [member] | Gross carrying value [member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance	9,065	9,161
On acquisitions	7,262
Translation adjustments	(368)	(96)
Ending balance	15,959	9,065	9,161
Covenant not-to-compete [member] | Accumulated depreciation and amortization [member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance	9,065	9,161
Amortization	1,600	0
Translation adjustments	(412)	(96)
Ending balance	10,253	9,065	9,161
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	21,424
Ending balance	24,985	21,424
Software [member] | Gross carrying value [member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance	63,219	53,152
Additions	10,149	12,246
On acquisitions	1,511	146
Translation adjustments	(5,730)	(2,325)
Ending balance	69,149	63,219	53,152
Software [member] | Accumulated depreciation and amortization [member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance	41,795	36,051
Amortization	6,961	7,006
Translation adjustments	(4,592)	(1,262)
Ending balance	$ 44,164	$ 41,795	$ 36,051

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, 2023
Customer relationships [member]
Disclosure of detailed information about intangible assets [line items]
Estimated remaining weighted average amortization periods	127 months
Customer contracts [member]
Disclosure of detailed information about intangible assets [line items]
Estimated remaining weighted average amortization periods	61 months
Trade names [member]
Disclosure of detailed information about intangible assets [line items]
Estimated remaining weighted average amortization periods	36 months
Covenant not-to-compete [member]
Disclosure of detailed information about intangible assets [line items]
Estimated remaining weighted average amortization periods	33 months
Technology [member]
Disclosure of detailed information about intangible assets [line items]
Estimated remaining weighted average amortization periods	23 months
Software [member]
Disclosure of detailed information about intangible assets [line items]
Estimated remaining weighted average amortization periods	27 months

Intangible Assets - Estimated A

Intangible Assets - Estimated Annual Amortization Expense (Detail) $ in Thousands	12 Months Ended
	Mar. 31, 2023 USD ($)
Disclosure of intangible assets with indefinite useful life [line items]
Estimated annual amortization expense	$ 178,820	[1]
2024 [member]
Disclosure of intangible assets with indefinite useful life [line items]
Estimated annual amortization expense	37,910
2025 [member]
Disclosure of intangible assets with indefinite useful life [line items]
Estimated annual amortization expense	29,368
2026 [member]
Disclosure of intangible assets with indefinite useful life [line items]
Estimated annual amortization expense	21,927
2027 [member]
Disclosure of intangible assets with indefinite useful life [line items]
Estimated annual amortization expense	18,102
2028 [member]
Disclosure of intangible assets with indefinite useful life [line items]
Estimated annual amortization expense	16,456
Thereafter [member]
Disclosure of intangible assets with indefinite useful life [line items]
Estimated annual amortization expense	$ 55,057
[1]Excludes service mark, as it has an indefinite useful life.

Property and Equipment - Change

Property and Equipment - Changes in Carrying Value of Property and Equipment (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	$ 49,257
Capital work-in-progress	15,965	$ 3,073
Ending balance	62,437	49,257
Gross carrying value [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	253,295	249,837
On acquisitions	1,180	445
Additions	23,376	18,763
Disposals/retirements	(9,158)	(5,756)
Translation adjustments	(17,784)	(9,994)
Ending balance	250,909	253,295
Accumulated depreciation and amortization [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	207,111	198,812
Depreciation	21,287	21,790
Disposals/retirements	(9,050)	(5,649)
Translation adjustments	(14,911)	(7,842)
Ending balance	204,437	207,111
Buildings [member]
Disclosure of detailed information about property, plant and equipment [line items]
Ending balance	2,686
Buildings [member] | Gross carrying value [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	9,591	9,733
Translation adjustments	(302)	(142)
Ending balance	9,289	9,591
Buildings [member] | Accumulated depreciation and amortization [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	6,338	5,945
Depreciation	469	483
Translation adjustments	(204)	(90)
Ending balance	6,603	6,338
Computers and software [member]
Disclosure of detailed information about property, plant and equipment [line items]
Ending balance	18,133
Computers and software [member] | Gross carrying value [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	87,574	78,850
On acquisitions	517	217
Additions	10,902	13,966
Disposals/retirements	(5,417)	(1,901)
Translation adjustments	(6,354)	(3,558)
Ending balance	87,222	87,574
Computers and software [member] | Accumulated depreciation and amortization [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	69,574	65,421
Depreciation	9,915	8,771
Disposals/retirements	(5,322)	(1,864)
Translation adjustments	(5,078)	(2,754)
Ending balance	69,089	69,574
Furniture, fixtures and office equipment [member]
Disclosure of detailed information about property, plant and equipment [line items]
Ending balance	12,648
Furniture, fixtures and office equipment [member] | Gross carrying value [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	82,642	84,335
On acquisitions	261	102
Additions	6,736	2,449
Disposals/retirements	(3,265)	(1,016)
Translation adjustments	(5,788)	(3,228)
Ending balance	80,586	82,642
Furniture, fixtures and office equipment [member] | Accumulated depreciation and amortization [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	70,966	68,141
Depreciation	5,246	6,412
Disposals/retirements	(3,252)	(988)
Translation adjustments	(5,022)	(2,599)
Ending balance	67,938	70,966
Vehicles [member]
Disclosure of detailed information about property, plant and equipment [line items]
Ending balance	73
Vehicles [member] | Gross carrying value [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	784	876
On acquisitions	104	10
Disposals/retirements	0	(74)
Translation adjustments	(71)	(28)
Ending balance	817	784
Vehicles [member] | Accumulated depreciation and amortization [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	764	737
Depreciation	46	120
Disposals/retirements	0	(70)
Translation adjustments	(66)	(23)
Ending balance	744	764
Leasehold improvements [member]
Disclosure of detailed information about property, plant and equipment [line items]
Ending balance	12,932
Leasehold improvements [member] | Gross carrying value [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	72,704	76,043
On acquisitions	298	116
Additions	5,738	2,348
Disposals/retirements	(476)	(2,765)
Translation adjustments	(5,269)	(3,038)
Ending balance	72,995	72,704
Leasehold improvements [member] | Accumulated depreciation and amortization [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	59,469	58,568
Depreciation	5,611	6,004
Disposals/retirements	(476)	(2,727)
Translation adjustments	(4,541)	(2,376)
Ending balance	$ 60,063	$ 59,469

Leases - Summary of Changes in

Leases - Summary of Changes in the Carrying Value of ROU Asset (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance	$ 142,623
Ending balance	175,474	$ 142,623
Premises [member]
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance	142,351
Ending balance	175,148	142,351
Equipment [member]
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance	5
Ending balance	4	5
Motor vehicles [member]
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance	267
Ending balance	322	267
Gross carrying amount [member]
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance	221,062	219,781
Additions	43,109	5,836
On acquisition	3,517	1,528
Terminations/modifications	25,875	3,174
Translation adjustments	(17,023)	(9,257)
Ending balance	276,540	221,062
Gross carrying amount [member] | Premises [member]
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance	220,185	219,078
Additions	43,017	5,620
On acquisition	3,443	1,528
Terminations/modifications	26,140	3,174
Translation adjustments	(16,989)	(9,215)
Ending balance	275,796	220,185
Gross carrying amount [member] | Computers [member]
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance	40	39
Terminations/modifications	(35)
Translation adjustments	(5)	1
Ending balance		40
Gross carrying amount [member] | Equipment [member]
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance	24	25
Translation adjustments	(1)	(1)
Ending balance	23	24
Gross carrying amount [member] | Motor vehicles [member]
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance	813	639
Additions	92	216
On acquisition	74
Terminations/modifications	(230)
Translation adjustments	(28)	(42)
Ending balance	721	813
Accumulated depreciation [member]
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance	78,439	53,015
Depreciation	28,838	28,213
Terminations/modifications	(418)	(47)
Translation adjustments	(5,793)	(2,742)
Ending balance	101,066	78,439
Accumulated depreciation [member] | Premises [member]
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance	77,834	52,497
Depreciation	28,733	28,100
Terminations/modifications	(154)	(47)
Translation adjustments	(5,765)	(2,716)
Ending balance	100,648	77,834
Accumulated depreciation [member] | Computers [member]
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance	40	35
Depreciation		4
Terminations/modifications	(35)
Translation adjustments	(5)	1
Ending balance		40
Accumulated depreciation [member] | Equipment [member]
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance	19	17
Depreciation	1	3
Translation adjustments	(1)	(1)
Ending balance	19	19
Accumulated depreciation [member] | Motor vehicles [member]
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance	546	466
Depreciation	104	106
Terminations/modifications	(229)
Translation adjustments	(22)	(26)
Ending balance	$ 399	$ 546

Leases - Additional Information

Leases - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Disclosure of quantitative information about right-of-use assets [line items]
Rental expense charged for short-term leases	$ 755	$ 1,125
Rental expense charged for low value leases	58	65
Rental expense charged for variable leases	1,898	1,599
Rent Concessions On Lease Liability		21
Future cash outflows for leases not yet commenced	$ 59,827	$ 82,013

Leases - Summary of Movement in

Leases - Summary of Movement in Lease Liabilities (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Mar. 31, 2021
Disclosure Of Movements In Lease Liabilities [Line Items]
Opening balance	$ 166,994	$ 191,907
Interest payment on lease liabilities	(13,307)	(12,657)	$ (13,689)
Rent concessions		21
Closing balance	198,982	166,994	$ 191,907
Cash Out flows [Member]
Disclosure Of Movements In Lease Liabilities [Line Items]
Principal payment of lease liabilities	(28,125)	(26,235)
Interest payment on lease liabilities	(12,749)	(12,826)
Non Cash Adjustments [Member]
Disclosure Of Movements In Lease Liabilities [Line Items]
On acquisition	3,440	1,521
Additions	40,293	5,403
Terminations/modifications	25,013	2,282
Interest accrued	13,307	12,657
Rent concessions		(21)
Translation adjustments	$ (9,191)	$ (7,694)

Leases - Summary of Contractual

Leases - Summary of Contractual Maturities of Lease Liabilities (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Disclosure of quantitative information about right-of-use assets [line items]
Minimum lease payments	$ 262,034	$ 216,190
Less than 1 Year [member]
Disclosure of quantitative information about right-of-use assets [line items]
Minimum lease payments	40,726	37,330
1-3 years [member]
Disclosure of quantitative information about right-of-use assets [line items]
Minimum lease payments	79,085	67,177
3-5 years [member]
Disclosure of quantitative information about right-of-use assets [line items]
Minimum lease payments	60,372	49,449
More than 5 years [member]
Disclosure of quantitative information about right-of-use assets [line items]
Minimum lease payments	$ 81,851	$ 62,234

Loans and Borrowings - Summary

Loans and Borrowings - Summary of Long-term Loans and Borrowings (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2023		Mar. 31, 2022
Disclosure of detailed information about borrowings [line items]
Total long term debt	$ 174,381	[1],[2]	$ 0
Less: Debt issuance cost	(975)		0
Total long term debt	173,406		0
Current portion of long-term debt	36,118		0
Long-term debt	$ 137,288		0
Long term loan for general corporate purposes [member]
Disclosure of detailed information about borrowings [line items]
Interest rate basis	SOFR
Adjustment to interest rate basis	1.20%
Final maturity (fiscal year)	2028
Total long term debt	$ 72,000		0
Long term loan to finance acquisition of The Smart Cube [member] | Sterling overnight index average [Member]
Disclosure of detailed information about borrowings [line items]
Interest rate basis	SONIA
Adjustment to interest rate basis	1.25%
Final maturity (fiscal year)	2028
Total long term debt	$ 102,381		$ 0
[1]Before netting off debt issuance cost of $975 and Nil as at March 31, 2023 and March 31, 2022, respectively.[2]Excluding non-financial asset (unamortized debt issuance cost) $975.

Loans and Borrowings - Addition

Loans and Borrowings - Additional Information (Detail) - USD ($) $ in Thousands	Jan. 09, 2023	Dec. 31, 2022	Jul. 01, 2022	Mar. 31, 2023	Jul. 31, 2022
Disclosure of detailed information about borrowings [line items]
Line of credit				$ 139,551,000
Line of credit [member] | UK [member]
Disclosure of detailed information about borrowings [line items]
Line of credit				17,269
Line of credit [member] | South Africa [member]
Disclosure of detailed information about borrowings [line items]
Line of credit				1,686
Line of credit [member] | North America [Member]
Disclosure of detailed information about borrowings [line items]
Line of credit				40,000
Line of credit [member] | PHILIPPINES
Disclosure of detailed information about borrowings [line items]
Line of credit				15,000
Line of credit [member] | WNS Global Services Private Limited [member]
Disclosure of detailed information about borrowings [line items]
Line of credit				65,596
Long term loan for general corporate purposes [member]
Disclosure of detailed information about borrowings [line items]
Term loan facility amount					$ 80,000
Repayment of installment	$ 8,000		$ 8,000
Long term loan for general corporate purposes [member] | Secured Overnight Financng Rate [Member]
Disclosure of detailed information about borrowings [line items]
Fixed rate					1.20%
Long Term Loan To Finance Acquisition Of The Smart Cube [Member]
Disclosure of detailed information about borrowings [line items]
Term loan facility amount		$ 83,000		$ 102,381
Repayment of installment		$ 8,300
Long Term Loan To Finance Acquisition Of The Smart Cube [Member] | Sterling overnight index average [Member]
Disclosure of detailed information about borrowings [line items]
Fixed rate		1.25%

Financial Instruments - Carryin

Financial Instruments - Carrying Value and Fair Value of Financial Instruments by Class (Detail) - USD ($) $ in Thousands		Mar. 31, 2023		Mar. 31, 2022		Mar. 31, 2021	Mar. 31, 2020
Disclosure of detailed information about financial instruments [line items]
Cash and cash equivalents		$ 127,898		$ 108,153		$ 105,633	$ 96,929
Investment in fixed deposits		9,196		41,827
Investments in marketable securities and mutual funds		167,844		263,013
Trade receivables		113,107		100,522
Unbilled revenue		99,192	[1]	86,786	[2]
Funds held for clients		9,411		11,643
Prepayments and other assets		6,357	[3]	6,283	[4]
Other non-current assets		15,920	[5]	13,509	[6]
Derivative assets		9,054		13,600
Total carrying value		557,979		645,336
Trade payables		25,397		27,829
Long-term debt		174,381	[7],[8]	0
Other employee obligations		100,148	[9]	95,098	[10]
Provision and accrued expenses		41,761		36,752
Lease liabilities		198,982		166,994		$ 191,907
Other liabilities		48,603	[11]	2,015	[12]
Derivative liabilities		9,918		6,873
Total carrying value		599,190		335,561
Financial liabilities at amortized cost [member]
Disclosure of detailed information about financial instruments [line items]
Trade payables		25,397		27,829
Long-term debt	[8]	174,381
Other employee obligations		100,148	[9]	95,098	[10]
Provision and accrued expenses		41,761		36,752
Lease liabilities		198,982		166,994
Other liabilities		6,347	[11]	2,015	[12]
Total carrying value		547,016		328,688
Fair value through profit or loss [member]
Disclosure of detailed information about financial instruments [line items]
Other liabilities	[11]	42,256
Derivative liabilities		409		2,295
Total carrying value		42,665		2,295
Financial liabilities at FVOCI [member]
Disclosure of detailed information about financial instruments [line items]
Derivative liabilities		9,509		4,578
Total carrying value		9,509		4,578
Financial liabilities at fair value, class [member]
Disclosure of detailed information about financial instruments [line items]
Trade payables		25,397		27,829
Long-term debt	[8]	174,381
Other employee obligations		100,148	[9]	95,098	[10]
Provision and accrued expenses		41,761		36,752
Lease liabilities		198,982		166,994
Other liabilities		48,603	[11]	2,015	[12]
Derivative liabilities		9,918		6,873
Total carrying value		599,190		335,561
Financial assets at amortized cost [member]
Disclosure of detailed information about financial instruments [line items]
Cash and cash equivalents		127,898		108,153
Investment in fixed deposits		9,196		41,827
Trade receivables		113,107		100,522
Unbilled revenue		99,192	[1]	86,786	[2]
Funds held for clients		9,411		11,643
Prepayments and other assets		6,357	[3]	6,283	[4]
Other non-current assets		15,920	[5]	13,509	[6]
Total carrying value		381,081		368,723
Fair value through profit or loss [member]
Disclosure of detailed information about financial instruments [line items]
Investments in marketable securities and mutual funds		167,844		263,013
Derivative assets		1,424		556
Total carrying value		169,268		263,569
Financial assets at FVOCI [member]
Disclosure of detailed information about financial instruments [line items]
Derivative assets		7,630		13,044
Total carrying value		7,630		13,044
Financial assets at fair value, class [member]
Disclosure of detailed information about financial instruments [line items]
Cash and cash equivalents		127,898		108,153
Investment in fixed deposits		9,196		41,827
Investments in marketable securities and mutual funds		167,844		263,013
Trade receivables		113,107		100,522
Unbilled revenue		99,192	[1]	86,786	[2]
Funds held for clients		9,411		11,643
Prepayments and other assets		6,357	[3]	6,283	[4]
Other non-current assets		15,920	[5]	13,509	[6]
Derivative assets		9,054		13,600
Total carrying value		$ 557,979		$ 645,336
[1]Excluding non-financial assets $593.[2]Excluding non-financial assets $246.[3]Excluding non-financial assets $27,494.[4]Excluding non-financial assets $ 22,539.[5]Excluding non-financial assets $33,689.[6]Excluding non-financial assets $ 30,766.[7]Before netting off debt issuance cost of $975 and Nil as at March 31, 2023 and March 31, 2022, respectively.[8]Excluding non-financial asset (unamortized debt issuance cost) $975.[9]Excluding non-financial liabilities $27,237.[10]Excluding non-financial liabilities $ 26,908.[11]Excluding non-financial liabilities $12,903.[12]Excluding non-financial liabilities $ 9,414.

Financial Instruments - Carry_2

Financial Instruments - Carrying Value and Fair Value of Financial Instruments by Class (Parenthetical) (Detail) - USD ($) $ in Thousands	Mar. 31, 2023		Mar. 31, 2022
Disclosure of detailed information about financial instruments [line items]
Unbilled Revenue	$ 99,192	[1]	$ 86,786	[2]
Prepayments and other assets	33,851		28,822
Other non-current assets	49,609		44,275
Unamortised debt issuance cost	975		0
Other employee obligations	107,881		105,768
Other liabilities	40,662		11,351
Non-financial instruments [member]
Disclosure of detailed information about financial instruments [line items]
Unbilled Revenue	593		246
Prepayments and other assets	27,494		22,539
Other non-current assets	33,689		30,766
Unamortised debt issuance cost	975
Other employee obligations	27,237		26,908
Other liabilities	$ 12,903		$ 9,414
[1]Excluding non-financial assets $593.[2]Excluding non-financial assets $246.

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, 2023	Mar. 31, 2022
Disclosure of offsetting of financial assets liabilities [Line Items]
Gross amounts of recognized financial assets	$ 9,054	$ 13,600
Net amounts of financial assets presented in the statement of financial position	9,054	13,600
Related amount not set off in financial instruments, Financial instruments, financial assets	(4,325)	(646)
Net Amount, financial assets	4,729	12,954
Gross amounts of recognized financial liabilities	9,917	6,873
Net amounts of financial liabilities presented in the statement of financial position	9,917	6,873
Related amount not set off in financial instruments, Financial instruments, financial liabilities	(4,325)	(646)
Net Amount, financial liabilities	5,592	6,227
Derivatives [member]
Disclosure of offsetting of financial assets liabilities [Line Items]
Gross amounts of recognized financial assets	9,054	13,600
Net amounts of financial assets presented in the statement of financial position	9,054	13,600
Related amount not set off in financial instruments, Financial instruments, financial assets	(4,325)	(646)
Net Amount, financial assets	4,729	12,954
Gross amounts of recognized financial liabilities	9,917	6,873
Net amounts of financial liabilities presented in the statement of financial position	9,917	6,873
Related amount not set off in financial instruments, Financial instruments, financial liabilities	(4,325)	(646)
Net Amount, financial liabilities	$ 5,592	$ 6,227

Financial Instruments - Assets

Financial Instruments - Assets and Liabilities Measured at Fair Value on Recurring Basis (Detail) - USD ($) $ in Thousands	Mar. 31, 2023	Mar. 31, 2022
Disclosure of detailed information about financial instruments [line items]
Derivative assets	$ 9,054	$ 13,600
Investments in marketable securities and mutual funds	167,844	263,013
Total assets	557,979	645,336
Derivative liabilities	9,918	6,873
Total liabilities	599,190	335,561
Fair value on recurring basis [member]
Disclosure of detailed information about financial instruments [line items]
Total assets	176,898	276,613
Total liabilities	52,173	6,873
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	167,844	263,013
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	1,424	556
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	7,630	13,044
Fair value on recurring basis [member] | Fair value through profit or loss [member]
Disclosure of detailed information about financial instruments [line items]
Contingent consideration	42,256
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	409	2,295
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	9,508	4,578
Fair value on recurring basis [member] | Financial liabilities at FVOCI [member] | Interest rate swap contracts [member]
Disclosure of detailed information about financial instruments [line items]
Derivative liabilities		0
Fair value on recurring basis [member] | Level 1 [member]
Disclosure of detailed information about financial instruments [line items]
Total assets	167,509	262,202
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	167,509	262,602
Fair value on recurring basis [member] | Level 2 [member]
Disclosure of detailed information about financial instruments [line items]
Total assets	9,389	14,011
Total liabilities	9,917	6,873
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	335	411
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	1,424	556
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	7,630	13,044
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	409	2,295
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	9,508	4,578
Fair value on recurring basis [member] | Level 2 [member] | Financial liabilities at FVOCI [member] | Interest rate swap contracts [member]
Disclosure of detailed information about financial instruments [line items]
Derivative liabilities		$ 0
Fair value on recurring basis [member] | Level 3 [member]
Disclosure of detailed information about financial instruments [line items]
Total liabilities	42,256
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	$ 42,256

Financial instruments - Summary

Financial instruments - Summary of Movement in Contingent Consideration (Detail) $ in Thousands	12 Months Ended
	Mar. 31, 2023 USD ($)
Disclosure of fair value measurement of liabilities [line items]
Balance at the beginning of the year	$ 410,489
Balance at the end of the year	703,312
Level 3 of fair value hierarchy [member] | Contingent consideration [member]
Disclosure of fair value measurement of liabilities [line items]
Balance at the beginning of the year	0
On acquisitions (Refer Note 4(a), 4(b), 4(d))	43,534
Payable upon achievement of target (Refer Note 4(b))	(2,168)
Finance expense recognized in the consolidated statement of income	706
Translation	184
Balance at the end of the year	$ 42,256

Financial Instruments - Additio

Financial Instruments - Additional Information (Detail)	12 Months Ended
	Mar. 31, 2023 USD ($)	Mar. 31, 2022 USD ($)	Mar. 31, 2021 USD ($)	Dec. 14, 2022
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		(93,000)	$ 222,000
Outstanding swap agreement	0
Trade receivables	113,107,000	100,522,000
Unbilled revenue	99,785,000	87,032,000
Unused lines of credit	139,551,000,000
Loss due to discontinuation of cash flow hedge accounting recognised in profit or loss (impact of COVID-19)			$ 222,000
Contingent consideration [member] | Discount rate, measurement input [member] | The Smart Cube Limited [Member]
Disclosure of detailed information about financial instruments [line items]
Significant unobservable input, liabilities	2.75
Contingent consideration [member] | Discount rate, measurement input [member] | OptiBuy [Member]
Disclosure of detailed information about financial instruments [line items]
Significant unobservable input, liabilities	4.93			2.9
Contingent consideration [member] | Discount rate, measurement input [member] | Vuram [Member]
Disclosure of detailed information about financial instruments [line items]
Significant unobservable input, liabilities	2.9
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	10%
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	$ 2,130,000
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%
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	$ 30,523,000
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%
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	$ 47,914,000
Credit risk [member]
Disclosure of detailed information about financial instruments [line items]
Trade receivables	113,107,000	100,522,000
Unbilled revenue	99,785,000	$ 87,032,000
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)	$ 3,721,000
Reclassification period for cash flow hedges	24 months

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, 2023	Mar. 31, 2022
Forward contracts (sell) [member]
Disclosure of detailed information about financial instruments [line items]
Derivative, notional amount	$ 534,368	$ 485,164
Forward contracts (sell) [member] | US Dollars [member]
Disclosure of detailed information about financial instruments [line items]
Derivative, notional amount	346,081	316,651
Forward contracts (sell) [member] | Pound Sterling [member]
Disclosure of detailed information about financial instruments [line items]
Derivative, notional amount	113,398	99,006
Forward contracts (sell) [member] | Euro [member]
Disclosure of detailed information about financial instruments [line items]
Derivative, notional amount	30,125	21,811
Forward contracts (sell) [member] | Australian Dollars [member]
Disclosure of detailed information about financial instruments [line items]
Derivative, notional amount	25,123	27,290
Forward contracts (sell) [member] | Others Currencies [member]
Disclosure of detailed information about financial instruments [line items]
Derivative, notional amount	19,641	20,406
Option contracts (sell) [member]
Disclosure of detailed information about financial instruments [line items]
Derivative, notional amount	409,999	357,823
Option contracts (sell) [member] | US Dollars [member]
Disclosure of detailed information about financial instruments [line items]
Derivative, notional amount	239,747	204,773
Option contracts (sell) [member] | Pound Sterling [member]
Disclosure of detailed information about financial instruments [line items]
Derivative, notional amount	101,737	88,899
Option contracts (sell) [member] | Euro [member]
Disclosure of detailed information about financial instruments [line items]
Derivative, notional amount	35,690	26,147
Option contracts (sell) [member] | Australian Dollars [member]
Disclosure of detailed information about financial instruments [line items]
Derivative, notional amount	$ 32,825	$ 38,004

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, 2023	Mar. 31, 2022	Mar. 31, 2021
Disclosure of detailed information about financial instruments [line items]
Changes in fair value of cash flow hedges reclassified to consolidated statement of income	$ (2,185)	$ 3,327	$ 3,555
Income tax related to amounts reclassified into consolidated statement of income	(1,432)	(1,150)	425
Total	(3,617)	2,177	3,980
Revenue [member]
Disclosure of detailed information about financial instruments [line items]
Changes in fair value of cash flow hedges reclassified to consolidated statement of income	$ (2,185)	3,451	4,237
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 consolidated statement of income		93	(222)
Finance expense [member]
Disclosure of detailed information about financial instruments [line items]
Changes in fair value of cash flow hedges reclassified to consolidated statement of income		$ (217)	$ (460)

Financial Instruments - Foreign

Financial Instruments - Foreign Currency Risk from Non-derivative Financial Instruments (Detail) - Currency risk [member] - USD ($) $ in Thousands	Mar. 31, 2023	Mar. 31, 2022
Disclosure of nature and extent of risks arising from financial instruments [line items]
Cash and cash equivalents	$ 9,473	$ 6,374
Investment		600
Trade receivables	257,594	173,998
Unbilled revenue	21,236	16,406
Prepayments and other current assets	857	574
Other non-current assets	35	19
Trade payables	(128,302)	(135,323)
Provisions and accrued expenses	(9,236)	(6,150)
Pension and other employee obligations	(1,172)	(1,236)
Lease liabilities	(2,722)	(4,763)
Other liabilities	(17,726)	(16)
Non-current liabilities	(28,243)
Net assets/ (liabilities)	101,794	50,483
US Dollars [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Cash and cash equivalents	4,762	3,412
Investment		600
Trade receivables	189,929	127,640
Unbilled revenue	7,774	7,105
Prepayments and other current assets	401	205
Other non-current assets	13	3
Trade payables	(46,179)	(33,849)
Provisions and accrued expenses	(6,919)	(4,493)
Pension and other employee obligations	(33)
Other liabilities	(15,188)
Non-current liabilities	(23,457)
Net assets/ (liabilities)	111,103	100,623
UK Pound Sterling [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Cash and cash equivalents	631	1,813
Trade receivables	31,964	22,934
Unbilled revenue	5,260	4,460
Prepayments and other current assets	129	66
Trade payables	(50,094)	(74,701)
Provisions and accrued expenses	(955)	(1,084)
Pension and other employee obligations	(742)	(794)
Other liabilities	(14)	(14)
Net assets/ (liabilities)	(13,821)	(47,320)
Indian Rupees [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Trade receivables	2,759	1,363
Prepayments and other current assets	51	55
Trade payables	(6,099)	(5,576)
Provisions and accrued expenses	(458)	(56)
Net assets/ (liabilities)	(3,747)	(4,214)
Australian Dollars [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Cash and cash equivalents	66	54
Trade receivables	8,381	7,366
Prepayments and other current assets	18	2
Trade payables		(103)
Provisions and accrued expenses	(8)
Net assets/ (liabilities)	8,457	7,319
Euro [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Cash and cash equivalents	3,983	899
Trade receivables	20,018	11,631
Unbilled revenue	7,517	4,304
Prepayments and other current assets	258	246
Trade payables	(25,217)	(20,627)
Provisions and accrued expenses	(828)	(446)
Pension and other employee obligations	(1)	(1)
Lease liabilities	(2,721)	(4,736)
Other liabilities	(2,518)	(2)
Non-current liabilities	(4,786)
Net assets/ (liabilities)	(4,295)	(8,732)
Others Currencies [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Cash and cash equivalents	31	196
Trade receivables	4,543	3,064
Unbilled revenue	685	537
Prepayments and other current assets	23
Other non-current assets	22	16
Trade payables	(713)	(467)
Provisions and accrued expenses	(68)	(71)
Pension and other employee obligations	(396)	(441)
Lease liabilities	(1)	(27)
Other liabilities	(29)
Net assets/ (liabilities)	$ 4,097	$ 2,807

Financial Instruments - Percent

Financial Instruments - Percentage of Revenue Generated from Top Customer and Top Five Customers (Detail)	12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Mar. 31, 2021
Top customer [member]
Disclosure of major customers [line items]
Percentage of revenue generated from customers	6.50%	7.30%	8.10%
Top five customers [Member]
Disclosure of major customers [line items]
Percentage of revenue generated from customers	23.80%	27.10%	26.80%

Financial Instruments - Contrac

Financial Instruments - Contractual Maturities of Financial Liabilities (Detail) - USD ($) $ in Thousands		Mar. 31, 2023	Mar. 31, 2022
Disclosure of maturity analysis for financial liabilities [Line Items]
Trade payables		$ 25,397	$ 27,829
Long-term debt (includes current portion)	[1]	174,381
Provisions and accrued expenses		41,761	36,752
Other liabilities		48,603	2,015
Other employee obligations		100,148	95,098
Derivative financial instruments		9,918	6,873
Total	[2],[3]	400,208	168,567
Less than 1 Year [member]
Disclosure of maturity analysis for financial liabilities [Line Items]
Trade payables		25,397	27,829
Long-term debt (includes current portion)	[1]	36,476
Provisions and accrued expenses		41,761	36,752
Other liabilities		27,837	2,015
Other employee obligations		100,148	95,098
Derivative financial instruments		7,505	6,042
Total	[2],[3]	239,124	167,736
1-2 years [member]
Disclosure of maturity analysis for financial liabilities [Line Items]
Long-term debt (includes current portion)	[1]	36,476
Other liabilities		325
Derivative financial instruments		2,413	831
Total	[2],[3]	39,214	831
2-5 years [member]
Disclosure of maturity analysis for financial liabilities [Line Items]
Long-term debt (includes current portion)	[1]	101,429
Other liabilities		20,441
Total	[2],[3]	$ 121,870
[1]Before netting off debt issuance cost of $975[2]For contractual maturities of lease liabilities refer note 12.[3]Non-financial liabilities are explained in the financial instruments categories table above.

Financial Instruments - Contr_2

Financial Instruments - Contractual Maturities of Financial Liabilities (Parenthetical) (Detail) - USD ($) $ in Thousands	Mar. 31, 2023	Mar. 31, 2022
Disclosure Of Maturity Analysis For Financial Liabilities [abstract]
Unamortised debt issuance cost	$ 975	$ 0

Financial Instruments - Summa_2

Financial Instruments - Summary of Net Cash Position (Detail) - USD ($) $ in Thousands	Mar. 31, 2023		Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2020
Disclosure of detailed information about financial instruments [abstract]
Cash and cash equivalents	$ 127,898		$ 108,153	$ 105,633	$ 96,929
Investments	177,040		304,840
Long-term debt (includes current portion)	(174,381)	[1],[2]	0
Net cash position	$ 130,557		$ 412,993
[1]Before netting off debt issuance cost of $975 and Nil as at March 31, 2023 and March 31, 2022, respectively.[2]Excluding non-financial asset (unamortized debt issuance cost) $975.

Financial Instruments - Summa_3

Financial Instruments - Summary of Net Cash Position (Parenthetical) (Detail) - USD ($) $ in Thousands	Mar. 31, 2023	Mar. 31, 2022
Disclosure of detailed information about financial instruments [abstract]
Unamortized debt issuance cost	$ 975

Pension and Other Employee Ob_3

Pension and Other Employee Obligations - Summary of Pension and Other Employee Obligations (Detail) - USD ($) $ in Thousands	Mar. 31, 2023	Mar. 31, 2022
Current:
Salaries and bonus	$ 95,893	$ 93,210
Pension	1,473	1,365
Withholding taxes on salary and statutory payables	10,515	11,193
Total	107,881	105,768
Non-current:
Pension and other obligations	19,504	16,238
Total	$ 19,504	$ 16,238

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, 2023	Mar. 31, 2022	Mar. 31, 2021
Disclosure of employee benefit expenses [Line Items]
Salaries and bonus	$ 690,643	$ 608,064	$ 498,431
Employee benefit plans: Defined contribution plan	16,916	15,296	12,648
Employee benefit plans: Defined benefit plan	3,518	4,339	2,839
Share-based compensation expense (Refer Note 24)	49,733	44,165	38,230
Employee benefit costs	760,810	671,864	552,148
Cost of revenue [member]
Disclosure of employee benefit expenses [Line Items]
Share-based compensation expense (Refer Note 24)	8,057	5,155	4,890
Employee benefit costs	578,262	503,748	404,431
Selling and marketing expenses [member]
Disclosure of employee benefit expenses [Line Items]
Share-based compensation expense (Refer Note 24)	6,411	4,948	4,327
Employee benefit costs	51,665	46,614	43,601
General and administrative expenses [member]
Disclosure of employee benefit expenses [Line Items]
Share-based compensation expense (Refer Note 24)	35,265	34,062	29,013
Employee benefit costs	$ 130,883	$ 121,502	$ 104,116

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, 2023	Mar. 31, 2022	Mar. 31, 2021
Disclosure of geographical areas [Line Items]
Contributions to defined contribution plans	$ 16,916	$ 15,296	$ 12,648
India [member]
Disclosure of geographical areas [Line Items]
Contributions to defined contribution plans	12,037	10,758	8,681
USA [member]
Disclosure of geographical areas [Line Items]
Contributions to defined contribution plans	2,261	2,110	1,770
UK [member]
Disclosure of geographical areas [Line Items]
Contributions to defined contribution plans	1,170	825	898
South Africa [member]
Disclosure of geographical areas [Line Items]
Contributions to defined contribution plans	806	801	596
Sri Lanka [member]
Disclosure of geographical areas [Line Items]
Contributions to defined contribution plans	405	567	512
Philippines [member]
Disclosure of geographical areas [Line Items]
Contributions to defined contribution plans	$ 237	$ 235	$ 191

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, 2023	Mar. 31, 2022	Mar. 31, 2021
Disclosure of defined benefit plans [abstract]
Service cost	$ 2,584	$ 3,368	$ 2,047
Interest on the net defined benefit liability	934	971	792
Net gratuity cost	$ 3,518	$ 4,339	$ 2,839

Pension and Other Employee Ob_7

Pension and Other Employee Obligations - Summary of Net Defined Benefit Liability (Asset) (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Mar. 31, 2021
Disclosure of net defined benefit liability (asset) [line items]
Service cost	$ 2,584	$ 3,368	$ 2,047
Interest cost	934	971	792
Accrued pension liability
Current	1,473	1,365
Non-current	15,249	14,350
Net amount recognized	16,722	15,715
Fair value of plan assets	(2,727)	(2,745)
Net surplus (deficit) in plan	$ 15,161	$ 15,290
Weighted average duration of defined benefit obligation (both funded and unfunded)	5 years 4 months 24 days	5 years 1 month 6 days
Benefit obligations [member]
Disclosure of net defined benefit liability (asset) [line items]
Beginning of the year	$ 18,460	$ 17,220
Foreign currency translation	(1,487)	(790)
Service cost	2,584	3,368
Interest cost	1,066	1,097
Benefits paid	(3,116)	(2,374)
Business combinations	1,393	1,223
Actuarial (gain)/loss from changes in demographic assumptions	(177)	(1,334)
Actuarial (gain)/loss from changes in financial assumptions	(650)	238
Actuarial (gain)/loss from actual experience compared to assumptions	1,376	(188)
End of the year	19,449	18,460	17,220
Plan assets [member]
Disclosure of net defined benefit liability (asset) [line items]
Beginning of the year	2,745	1,314
Foreign currency translation	(226)	(51)
Expected return on plan assets	132	126
Actual contributions	2,640	2,415
Benefits paid	(2,954)	(2,260)
Business combinations	388	1,191
Actuarial (gain)/loss	2	10
End of the year	2,727	2,745	$ 1,314
Present value of funded defined benefit obligation [member]
Accrued pension liability
Present value of defined benefit obligation	17,888	18,035
Present value of unfunded defined benefit obligation [member]
Accrued pension liability
Present value of defined benefit obligation	$ 1,561	$ 425

Pension and Other Employee Ob_8

Pension and Other Employee Obligations - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Disclosure of defined benefit plans [line items]
Net amount recognized relating to defined benefit plan	$ 16,722	$ 15,715
Fair value of plan assets	(2,727)	(2,745)
Expected contributions for the year ending March 31, 2023	3,800
Life Insurance Corporation of India [member]
Disclosure of defined benefit plans [line items]
Fair value of plan assets	1,442	1,162
Aviva Life Insurance Company Private Limited [member]
Disclosure of defined benefit plans [line items]
Fair value of plan assets	$ 1,285	1,583
Unquoted government securities [member] | Life Insurance Corporation of India [member]
Disclosure of defined benefit plans [line items]
Fund assets, investment percentage	40%
Unquoted government securities [member] | Aviva Life Insurance Company Private Limited [member]
Disclosure of defined benefit plans [line items]
Fund assets, investment percentage	76%
Money market instruments [member] | Life Insurance Corporation of India [member]
Disclosure of defined benefit plans [line items]
Fund assets, investment percentage	60%
Money market instruments [member] | Aviva Life Insurance Company Private Limited [member]
Disclosure of defined benefit plans [line items]
Fund assets, investment percentage	24%
Discount rate [member]
Disclosure of defined benefit plans [line items]
Possible change in discount rates within a 12-month period	up to 1%
India [member]
Disclosure of defined benefit plans [line items]
Net amount recognized relating to defined benefit plan	$ 16,367	15,336
Philippines [member]
Disclosure of defined benefit plans [line items]
Net amount recognized relating to defined benefit plan	67	64
Sri Lanka [member]
Disclosure of defined benefit plans [line items]
Net amount recognized relating to defined benefit plan	$ 288	$ 315

Pension and Other Employee Ob_9

Pension and Other Employee Obligations - Actuarial Assumptions For Gratuity Plans (Detail)	Mar. 31, 2023	Mar. 31, 2022	Mar. 31, 2021
Disclosure of defined benefit plans [line items]
Expected rate of return on plan assets	7.40%		6.40%
Bottom of range [member]
Disclosure of defined benefit plans [line items]
Rate of increase in compensation level	7%	8%	7%
Expected rate of return on plan assets		6.50%
Top of range [member]
Disclosure of defined benefit plans [line items]
Rate of increase in compensation level	14%	10%	8%
Expected rate of return on plan assets		6.60%
India [member]
Disclosure of defined benefit plans [line items]
Discount rate	7.40%		6.40%
India [member] | Bottom of range [member]
Disclosure of defined benefit plans [line items]
Discount rate		6.20%
India [member] | Top of range [member]
Disclosure of defined benefit plans [line items]
Discount rate		6.60%
Philippines [member]
Disclosure of defined benefit plans [line items]
Discount rate	5.90%	1.70%	3.10%
Sri Lanka [member]
Disclosure of defined benefit plans [line items]
Discount rate	32.40%	16.40%	8.10%

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, 2023
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 discount rate by 1%	(4.40%)
Sensitivity of defined benefit obligation due to a possible decrease in discount rate by 1%	4.80%
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 discount rate by 1%	3.40%
Sensitivity of defined benefit obligation due to a possible decrease in discount rate by 1%	(3.30%)
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 discount rate by 1%	(0.90%)
Sensitivity of defined benefit obligation due to a possible decrease in discount rate by 1%	1%
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 discount rate by 1%	0.50%
Sensitivity of defined benefit obligation due to a possible decrease in discount rate by 1%	(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 discount rate by 1%	(1.60%)
Sensitivity of defined benefit obligation due to a possible decrease in discount rate by 1%	1.70%
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 discount rate by 1%	1.50%
Sensitivity of defined benefit obligation due to a possible decrease in discount rate by 1%	(1.40%)

Pension and Other Employee O_11

Pension and Other Employee Obligations - Maturity Analysis of Defined Benefit Payments (Detail) $ in Thousands	Mar. 31, 2023 USD ($)
Disclosure of Information About Maturity Profile of Defined Benefit Obligation [line items]
Defined benefit payments	$ 36,952
2024 [member]
Disclosure of Information About Maturity Profile of Defined Benefit Obligation [line items]
Defined benefit payments	3,800
2025 [member]
Disclosure of Information About Maturity Profile of Defined Benefit Obligation [line items]
Defined benefit payments	3,579
2026 [member]
Disclosure of Information About Maturity Profile of Defined Benefit Obligation [line items]
Defined benefit payments	3,454
2027 [member]
Disclosure of Information About Maturity Profile of Defined Benefit Obligation [line items]
Defined benefit payments	3,587
2028 [member]
Disclosure of Information About Maturity Profile of Defined Benefit Obligation [line items]
Defined benefit payments	3,892
Thereafter [member]
Disclosure of Information About Maturity Profile of Defined Benefit Obligation [line items]
Defined benefit payments	$ 18,640

Provisions and Accrued Expens_3

Provisions and Accrued Expenses - Summary of Provisions and Accrued Expenses (Detail) - USD ($) $ in Thousands	Mar. 31, 2023	Mar. 31, 2022
Current provisions and accrued expenses [abstract]
Accrued expenses	$ 41,761	$ 36,752
Total	$ 41,761	$ 36,752

Contract liabilities - Summary

Contract liabilities - Summary of Deferred Revenue (Detail) - USD ($) $ in Thousands	Mar. 31, 2023	Mar. 31, 2022
Current:
Payments in advance of services	$ 9,820	$ 8,344
Advance billings	5,552	5,081
Others	333	298
Total	15,705	13,723
Non-current:
Payments in advance of services	8,714	12,072
Advance billings	1,008	1,226
Others	26	16
Total	$ 9,748	$ 13,314

Other Liabilities - Summary of

Other Liabilities - Summary of Other Liabilities (Detail) - USD ($) $ in Thousands	Mar. 31, 2023	Mar. 31, 2022
Current:
Withholding taxes and value added tax payables	$ 11,425	$ 8,164
Contingent consideration (Refer Note 4(a), 4(b) & 4(d))	22,121	0
Other liabilities	7,116	3,187
Total	40,662	11,351
Non-current:
Contingent consideration (Refer Note 4(a), 4(b) & 4(d))	20,135	0
Other liabilities	709	78
Total	$ 20,844	$ 78

Share Capital - Additional Info

Share Capital - Additional Information (Detail) $ / shares in Units, £ in Thousands, $ in Thousands		12 Months Ended
	Mar. 30, 2018 USD ($) shares	Mar. 31, 2023 GBP (£) shares	Mar. 31, 2023 USD ($) $ / shares shares	Mar. 31, 2022 GBP (£) shares	Mar. 31, 2022 USD ($) $ / shares shares	Mar. 31, 2021 USD ($) shares	Mar. 31, 2020 USD ($) shares
Disclosure of classes of share capital [line items]
Authorized share capital shares			60,000,000		60,000,000
Par value per share | $ / shares			$ 0.16		$ 0.16
Share cancellation charges | $			$ 55		$ 110
Treasury shares [member]
Disclosure of classes of share capital [line items]
Number of shares outstanding			0		0	1,100,000	0
Number of shares repurchased						1,100,000
Number of shares cancelled		1,100,000	1,100,000	2,200,000	2,200,000		2,200,000
Cancellation of treasury shares | $			$ 81,686		$ (163,711)		$ 120,154
Share capital [member]
Disclosure of classes of share capital [line items]
Number of shares outstanding			48,360,817		48,849,907	50,502,203	49,733,640
Number of shares cancelled		1,100,000	1,100,000	2,200,000	2,200,000
Cancellation of treasury shares | $			$ 134		$ (302)		$ 281
Share Premium [member]
Disclosure of classes of share capital [line items]
Cancellation of treasury shares | $			$ 81,552		$ (163,409)		$ 119,873
Ordinary shares [member]
Disclosure of classes of share capital [line items]
Authorized share capital amount | £		£ 6,100		£ 6,100
Authorized share capital shares			60,000,000		60,000,000
Par value per share | $ / shares			$ 10		$ 10
Number of shares outstanding			48,360,817		48,849,907
Preference shares [member]
Disclosure of classes of share capital [line items]
Authorized share capital shares			1,000,000		1,000,000
Par value per share | $ / shares			$ 10		$ 10
American depositary shares [member]
Disclosure of classes of share capital [line items]
Number of shares repurchased						1,100,000
Shares repurchased value | $			$ 81,631		$ 85,038	$ 78,563
Shares repurchased transaction costs | $					$ 11	11
Share repurchase cancellation fees | $						$ 55
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					$ 110
Duration of share repurchase program	36 months					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

Revenue - Summary of Revenue by

Revenue - Summary of Revenue by Service Type (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Mar. 31, 2021
Disclosure of products and services [line items]
Revenue	$ 1,224,262	$ 1,109,800	$ 912,643
Industry-specific [member]
Disclosure of products and services [line items]
Revenue	451,829	431,770	372,505
Finance and accounting [member]
Disclosure of products and services [line items]
Revenue	281,826	248,572	212,563
Customer experience services [member]
Disclosure of products and services [line items]
Revenue	237,558	189,615	154,368
Research and analytics [member]
Disclosure of products and services [line items]
Revenue	131,694	116,081	94,545
Auto claims [member]
Disclosure of products and services [line items]
Revenue	71,754	96,123	54,620
Others [member]
Disclosure of products and services [line items]
Revenue	$ 49,601	$ 27,639	$ 24,042

Revenue - Summary of Revenue _2

Revenue - Summary of Revenue by Industry (Detail) - USD ($) $ in Thousands		12 Months Ended
		Mar. 31, 2023	Mar. 31, 2022	Mar. 31, 2021
Disclosure of revenue by industry [line items]
Revenue		$ 1,224,262	$ 1,109,800	$ 912,643
Insurance [member]
Disclosure of revenue by industry [line items]
Revenue	[1]	328,593	332,335	266,669
Healthcare [member]
Disclosure of revenue by industry [line items]
Revenue		192,498	196,614	172,878
Diversified businesses including manufacturing, retail, CPG, media and entertainment, and telecom [member]
Disclosure of revenue by industry [line items]
Revenue		179,546	149,884	139,449
Travel and leisure [member]
Disclosure of revenue by industry [line items]
Revenue		207,429	163,849	129,231
Shipping and logistics [member]
Disclosure of revenue by industry [line items]
Revenue		92,762	85,258	63,530
Hi-tech and professional services
Disclosure of revenue by industry [line items]
Revenue		80,750	69,278	56,386
Banking and financial services [member]
Disclosure of revenue by industry [line items]
Revenue		82,600	64,034	42,555
Utilities [member]
Disclosure of revenue by industry [line items]
Revenue		$ 60,084	$ 48,548	$ 41,945
[1]Includes revenue disclosed under the Auto Claims BPM segment in Note 28.

Revenue - Summary of Revenue _3

Revenue - Summary of Revenue by Contract Type (Detail) - USD ($) $ in Thousands		12 Months Ended
		Mar. 31, 2023	Mar. 31, 2022	Mar. 31, 2021
Disclosure of revenue by contract type [line items]
Revenue		$ 1,224,262	$ 1,109,800	$ 912,643
Full-time-equivalent [member]
Disclosure of revenue by contract type [line items]
Revenue		829,330	703,440	592,868
Transaction [member]
Disclosure of revenue by contract type [line items]
Revenue	[1]	181,177	188,357	133,423
Subscription [member]
Disclosure of revenue by contract type [line items]
Revenue		94,173	102,859	98,176
Fixed price [member]
Disclosure of revenue by contract type [line items]
Revenue		67,640	63,570	42,371
Others [member]
Disclosure of revenue by contract type [line items]
Revenue		$ 51,942	$ 51,574	$ 45,805
[1]Includes revenue disclosed under the Auto Claims BPM segment in Note 28.

Revenue - Summary of Revenue _4

Revenue - Summary of Revenue by Delivery Location (Detail) - USD ($) $ in Thousands		12 Months Ended
		Mar. 31, 2023	Mar. 31, 2022	Mar. 31, 2021
Disclosure Of Revenue By Delivery Location [Line Items]
Revenue from rendering of services		$ 1,224,262	$ 1,109,800	$ 912,643
Delivery Location [Member]
Disclosure Of Revenue By Delivery Location [Line Items]
Revenue from rendering of services		1,224,262	1,109,800	912,643
India [member] | Delivery Location [Member]
Disclosure Of Revenue By Delivery Location [Line Items]
Revenue from rendering of services		635,678	555,796	463,908
USA [member]
Disclosure Of Revenue By Delivery Location [Line Items]
Revenue from rendering of services		602,453	504,260	403,527
USA [member] | Delivery Location [Member]
Disclosure Of Revenue By Delivery Location [Line Items]
Revenue from rendering of services	[1]	185,898	168,493	150,418
Philippines [member] | Delivery Location [Member]
Disclosure Of Revenue By Delivery Location [Line Items]
Revenue from rendering of services		164,930	143,238	119,855
UK [member]
Disclosure Of Revenue By Delivery Location [Line Items]
Revenue from rendering of services		351,035	363,871	286,646
UK [member] | Delivery Location [Member]
Disclosure Of Revenue By Delivery Location [Line Items]
Revenue from rendering of services	[2],[3]	103,422	127,826	72,178
South Africa [member]
Disclosure Of Revenue By Delivery Location [Line Items]
Revenue from rendering of services		13,526	22,270	26,450
South Africa [member] | Delivery Location [Member]
Disclosure Of Revenue By Delivery Location [Line Items]
Revenue from rendering of services		63,025	56,735	51,625
Sri Lanka [member] | Delivery Location [Member]
Disclosure Of Revenue By Delivery Location [Line Items]
Revenue from rendering of services		15,714	16,282	15,748
Romania [member] | Delivery Location [Member]
Disclosure Of Revenue By Delivery Location [Line Items]
Revenue from rendering of services		20,702	12,756	13,107
China [member] | Delivery Location [Member]
Disclosure Of Revenue By Delivery Location [Line Items]
Revenue from rendering of services		13,919	13,880	12,740
Spain [member] | Delivery Location [Member]
Disclosure Of Revenue By Delivery Location [Line Items]
Revenue from rendering of services		3,902	5,314	5,224
Poland [member] | Delivery Location [Member]
Disclosure Of Revenue By Delivery Location [Line Items]
Revenue from rendering of services		6,764	4,989	4,816
Costa Rica [member] | Delivery Location [Member]
Disclosure Of Revenue By Delivery Location [Line Items]
Revenue from rendering of services		5,272	3,643	3,024
Australia [member]
Disclosure Of Revenue By Delivery Location [Line Items]
Revenue from rendering of services		74,738	67,409	70,297
Australia [member] | Delivery Location [Member]
Disclosure Of Revenue By Delivery Location [Line Items]
Revenue from rendering of services		4,945	848	0
Malaysia [member] | Delivery Location [Member]
Disclosure Of Revenue By Delivery Location [Line Items]
Revenue from rendering of services		$ 91	$ 0	$ 0
[1]Includes revenue derived from Canada, which was not significant.[2]Includes revenue derived from Turkey and Germany, which were not significant.[3]Includes revenue disclosed under the Auto Claims BPM segment in Note 28.

Revenue - Additional Informatio

Revenue - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Revenue [abstract]
Increase through business combinations, contract liabilities	$ 1,578	$ 892

Revenue - Summary of Movement i

Revenue - Summary of Movement in Contract Assets (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Disclosure of contract assets [line items]
Opening Balance	$ 50,002	$ 34,889
Additions during the year	33,026	33,943
Amortization/recognition during the year	(12,806)	(17,278)
Impairment loss recognized during the year	(260)	(46)
Translation adjustments	(2,720)	(1,506)
Closing Balance	67,242	50,002
Sales Commission [member]
Disclosure of contract assets [line items]
Opening Balance	10,845	8,112
Additions during the year	5,488	5,209
Amortization/recognition during the year	(2,317)	(2,190)
Impairment loss recognized during the year	(260)	(46)
Translation adjustments	(341)	(240)
Closing Balance	13,415	10,845
Transition activities [member]
Disclosure of contract assets [line items]
Opening Balance	27,361	17,656
Additions during the year	20,528	17,923
Amortization/recognition during the year	(4,332)	(7,352)
Impairment loss recognized during the year	0	0
Translation adjustments	(1,652)	(866)
Closing Balance	41,905	27,361
Upfront payments/other contract assets [member]
Disclosure of contract assets [line items]
Opening Balance	11,796	9,121
Additions during the year	7,010	10,811
Amortization/recognition during the year	(6,157)	(7,736)
Impairment loss recognized during the year	0	0
Translation adjustments	(727)	(400)
Closing Balance	$ 11,922	$ 11,796

Revenue - Summary of Movement_2

Revenue - Summary of Movement in Contract Liabilities (Detail) - USD ($) $ in Thousands	Mar. 31, 2023	Mar. 31, 2022
Disclosure of contract liabilities [line items]
Contract liabilities	$ 25,453	$ 27,037
Payments in advance of services [member]
Disclosure of contract liabilities [line items]
Contract liabilities	18,534	20,416
Advance billings [member]
Disclosure of contract liabilities [line items]
Contract liabilities	6,560	6,307
Others [member]
Disclosure of contract liabilities [line items]
Contract liabilities	$ 359	$ 314

Revenue - Summary of revenue re

Revenue - Summary of revenue recognized in Contract Liabilities (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Disclosure of contract liabilities [line items]
Revenue recognized during the year	$ 13,515	$ 11,992
Payment in advance of services [member]
Disclosure of contract liabilities [line items]
Revenue recognized during the year	8,204	9,114
Advance billings [member]
Disclosure of contract liabilities [line items]
Revenue recognized during the year	5,038	538
Others [member]
Disclosure of contract liabilities [line items]
Revenue recognized during the year	$ 273	$ 2,340

Revenue - Summary of Estimated

Revenue - Summary of Estimated Revenue Expected to be Recognized in Future Related to Remaining Performance Obligations (Detail) - USD ($) $ in Thousands	Mar. 31, 2023	Mar. 31, 2022
Disclosure of performance obligations [line items]
Transaction price allocated to remaining performance obligations	$ 5,175	$ 22,702
Less than 1 Year [member]
Disclosure of performance obligations [line items]
Transaction price allocated to remaining performance obligations	2,726	15,141
1-2 years [member]
Disclosure of performance obligations [line items]
Transaction price allocated to remaining performance obligations	1,144	5,475
2-5 years [member]
Disclosure of performance obligations [line items]
Transaction price allocated to remaining performance obligations	1,305	2,086
More than 5 years [member]
Disclosure of performance obligations [line items]
Transaction price allocated to remaining performance obligations	$ 0	$ 0

Expenses by Nature - Summary of

Expenses by Nature - Summary of Expenses by Nature (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Mar. 31, 2021
Expenses by nature [abstract]
Employee cost	$ 760,810	$ 671,864	$ 552,148
Repair payments	62,240	82,954	43,942
Facilities cost	73,089	61,238	54,563
Depreciation	50,125	50,003	48,923
Legal and professional expenses	26,433	22,207	23,298
Travel expenses	15,891	4,878	1,927
Others	45,747	47,005	38,312
Total cost of revenue, selling and marketing and general and administrative expenses	$ 1,034,335	$ 940,149	$ 763,113

Finance Expense - Summary of Fi

Finance Expense - Summary of Finance Expense (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Mar. 31, 2021
Analysis of income and expense [abstract]
Interest expense on lease liabilities	$ 13,307	$ 12,657	$ 13,689
Interest expense	5,512	513	678
Loss/(gain) on interest rate swaps	0	217	460
Total	$ 18,819	$ 13,387	$ 14,827

Other Income, Net - Summary of

Other Income, Net - Summary of Other Income, Net (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Mar. 31, 2021
Analysis of income and expense [abstract]
Net gain arising on financial assets designated as FVTPL	$ 7,991	$ 7,137	$ 6,352
Interest income	5,279	3,772	3,702
Others, net	2,735	2,958	2,410
Total	$ 16,005	$ 13,867	$ 12,464

Share-based Payments - Addition

Share-based Payments - Additional Information (Detail)	12 Months Ended
	Mar. 31, 2023 USD ($) yr shares $ / shares	Mar. 31, 2022 USD ($) $ / shares shares	Mar. 31, 2021 USD ($) $ / shares shares	Mar. 31, 2020	Mar. 31, 2019	Mar. 31, 2018
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of shares available for future grants | shares	1,881,518
Number of shares issued upon exercise of share options and RSUs | shares	610,910	547,704	768,563
Share-based compensation expense	$ 49,733,000	$ 44,165,000	$ 38,230,000
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	$ 11,500,000
Weighted average grant date fair value	84	73.46	68.05
Aggregate intrinsic value of share units exercised	15,970,000	14,958,000	22,207,000
Total grant date fair value of units vested	$ 17,686,000	$ 13,599,000	$ 13,049,000
Weighted average share price of share units exercised other equity instruments | $ / shares	$ 84.4	$ 77.89	$ 69.1
Expected weighted average period for recognition of compensation cost other equity instruments | yr	1.7
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
Vesting period	four years
Weighted average grant date fair value	$ 0	$ 0	$ 0
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	$ 15,322,000
Expected weighted average period for recognition of compensation cost other equity instruments | yr	2.8
Weighted average grant date fair value	$ 83.7	74.14	43.26
Aggregate intrinsic value of share units exercised	21,438,000	23,194,000	20,354,000
Total grant date fair value of units vested	$ 21,484,000	$ 18,240,000	$ 15,912,000
Weighted average share price of share units exercised other equity instruments | $ / shares	$ 84.01	$ 78.95	$ 66.77
Incremental cost recognized in the current year in respect of such modified RSUs	$ 0
Number of other equity instruments issued in share-based payment arrangement	428,238	295,441
Weighted average fair value, Granted	$ 83.7	$ 74.14
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	0
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		0
Share based compenation by share based award equity other than options aggregate instrinsic value excercised	$ 69,000	$ 1,205,000	$ 8,973,000
Weighted average exercise price of other equity instruments exercised or vested in share-based payment arrangement | $ / shares	$ 90.98	$ 74.18	$ 72.75
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	$ 5,062,000
Expected weighted average period for recognition of compensation cost other equity instruments | yr	1.8
Weighted average grant date fair value	$ 79	$ 78.8	$ 35.22
Total grant date fair value of units vested	$ 9,395,000	$ 5,338,000	7,651,000
Number of other equity instruments issued in share-based payment arrangement	104,975	154,110
Share-based compensation expense	$ 5,123,000	$ 5,892,000
Share based compenation by share based award equity other than options aggregate instrinsic value excercised	$ 14,448,000	$ 1,201,000	$ 1,413,000
Weighted average exercise price of other equity instruments exercised or vested in share-based payment arrangement | $ / shares	$ 87.45	$ 78.97	$ 74.2
Weighted average fair value, Granted	$ 79	$ 78.8
RSUs BBBEE Program In South Africa [member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Vesting period	four years	four years
Number of other equity instruments issued in share-based payment arrangement		1,135	11,400	3,365	14,250	32,050
Share-based compensation expense	$ 111,000	$ 324,000	$ 871,000
Unamortized Share based compensation	$ 3,483,000
RSUs BBBEE Program In South Africa third anniversary [member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of other equity instruments issued in share-based payment arrangement			1,850
RSUs to drive higher growth [Member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Vesting period	2 years and 9 months to 4 years and 9 months
Unrecognized compensation cost related to unvested other equity instruments	$ 20,871,000
Number of other equity instruments issued in share-based payment arrangement | shares	705,090
Share-based compensation expense	$ 0
Weighted average fair value, Granted	$ 28,000
Description of vesting requirements for modified share based payment arrangement	3 years 3 months to 4 years and 9 months
Incremental fair value granted, modified share based payment arrangements incremental fair value | $ / shares	$ 1.6

Share-based Payments - Summary

Share-based Payments - Summary of Share-based Compensation Expense (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Mar. 31, 2021
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Share-based compensation expense	$ 49,733	$ 44,165	$ 38,230
Cost of revenue [member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Share-based compensation expense	8,057	5,155	4,890
Selling and marketing expenses [member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Share-based compensation expense	6,411	4,948	4,327
General and administrative expenses [member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Share-based compensation expense	$ 35,265	$ 34,062	$ 29,013

Share-based Payments - Movement

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, 2023 USD ($)	Mar. 31, 2022 USD ($)	Mar. 31, 2021 USD ($)
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Beginning balance	885,457	924,049
Granted	428,238	295,441
Exercised	(255,200)	(293,769)
Forfeited	(25,777)	(40,264)
Ending balance	1,032,718	885,457	924,049
Exercisable	575,146
Weighted average fair value, Beginning balance	$ 52.67	$ 44.25
Weighted average fair value, Granted	83.7	74.14
Weighted average fair value, Exercised	59.34	47.24
Weighted average fair value, Forfeited	73.02	56.52
Weighted average fair value, Ending balance	63.38	52.67	$ 44.25
Weighted average fair value, exercisable	50.7
Aggregate intrinsic value	96,218,000	$ 75,698,000	$ 66,938,000
Aggregate intrinsic value, exercisable	$ 53,586,000

Share-based Payments - Moveme_2

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, 2023 USD ($)	Mar. 31, 2022 USD ($)	Mar. 31, 2021 USD ($)
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Beginning balance	59,400	75,645
Exercised	(761)	(16,245)
Ending balance	58,639	59,400
Exercisable	58,639
Weighted average fair value, Beginning balance	$ 14.3	$ 14.1
Exercised	14.3	13.39
Weighted average fair value, Ending balance	14.3	14.3
Exercisable	14.3
Aggregate intrinsic value	5,463,000	$ 5,078,000	$ 5,480,000
Aggregate intrinsic value, exercisable	$ 5,463,000

Share-based Payments - Summar_2

Share-based Payments - Summary of RSUs related to Total Shareholder's Return ('TSR') (Detail)	12 Months Ended
	Mar. 31, 2023 USD ($) shares	Mar. 31, 2022 USD ($)	Mar. 31, 2021 USD ($)
RSUs related total shareholders return [member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Beginning balance	899,450	826,210
Granted	104,975	154,110
Exercised	(165,201)	(15,209)
Forfeited	(22,480)	(15,111)
Lapsed	(26,236)	(50,550)
Ending balance	790,508	899,450	826,210
Weighted average fair value, Beginning balance	$ 50.53	$ 45.45
RSUs exercisable | shares	256,135
Weighted average fair value, Granted	$ 79	78.8
Weighted average fair value, Exercised	37.87	50.22
Weighted average fair value, Forfeited	58.28	38.7
Weighted average fair value, Lapsed	63.1	57.2
Weighted average fair value, Ending balance	56.32	50.53	$ 45.45
Weighted average fair value, exercisable	58.05
Aggregate intrinsic value	73,652,000	$ 76,894,000	$ 59,851,000
Aggregate intrinsic value, exercisable	$ 23,864,000
Performance Share Units [Member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Beginning balance	838,308	771,289
Granted	202,005	275,245
Exercised	(189,226)	(192,053)
Forfeited	(13,996)	(16,173)
Ending balance	837,091	838,308	771,289
Weighted average fair value, Beginning balance	$ 49.19	$ 43.21
RSUs exercisable | shares	428,090
Weighted average fair value, Granted	$ 84	73.46
Weighted average fair value, Exercised	44.59	35.65
Weighted average fair value, Forfeited	72.81	60.58
Weighted average fair value, Ending balance	55.3	49.19	$ 43.21
Weighted average fair value, exercisable	47.13
Aggregate intrinsic value	77,992,000	$ 71,667,000	$ 55,870,000
Aggregate intrinsic value, exercisable	$ 39,885,000

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, 2023	Mar. 31, 2022	Mar. 31, 2021
Disclosure of income taxes [Line Items]
Profit before income taxes	$ 164,509	$ 164,540	$ 132,691
Domestic [member]
Disclosure of income taxes [Line Items]
Profit before income taxes	(13,001)	(11,150)	(8,176)
Foreign [member]
Disclosure of income taxes [Line Items]
Profit before income taxes	$ 177,510	$ 175,690	$ 140,867

Income Taxes - Provision for In

Income Taxes - Provision for Income Taxes (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Mar. 31, 2021
Disclosure of income taxes [Line Items]
Current taxes	$ 36,245	$ 37,579	$ 31,326
Deferred taxes	(9,044)	(5,140)	(1,252)
Income tax expense	27,201	32,439	30,074
Domestic [member]
Disclosure of income taxes [Line Items]
Current taxes	0
Deferred taxes	0
Foreign [member]
Disclosure of income taxes [Line Items]
Current taxes	36,245	37,579	31,326
Deferred taxes	$ (9,044)	$ (5,140)	$ (1,252)

Income Taxes - Additional Infor

Income Taxes - Additional Information (Detail) - USD ($) $ / shares in Units, $ in Thousands		12 Months Ended			60 Months Ended
	Apr. 01, 2018	Mar. 31, 2023	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2019
Disclosure of income taxes [Line Items]
Provision for income taxes		$ 20,735	$ 20,885	$ 11,102
Decrease in basic earnings loss per share		$ 0.43	$ 0.43	$ 0.22
Decrease in diluted earnings loss per share		$ 0.41	$ 0.41	$ 0.21
Unused tax losses for which no deferred tax asset recognized		$ 11,657	$ 18,709
Temporary difference on which deferred tax liability has not been recognized amounts		1,148,274	984,475	$ 840,607
Income tax reserve		9,942	10,216
Deposit of disputed amounts with tax authorities		11,022	11,849
Demand for payment of service tax					$ 1,942
Estimate of possible loss from an adverse tax position pertaining to acquired entities		769
Income tax examination, interest accrued pertaining to acquired entities		379
Corporate Recovery and Tax Incentives for Enterprises Act [Member]
Disclosure of income taxes [Line Items]
Corporate tax rate				5%
Applicability of tax rate,fixed period				10 years
Legal proceedings contingent liability [member]
Disclosure of income taxes [Line Items]
Estimated amount of additional taxes		79,797	71,712
Estimated amount of additional taxes, interest		$ 28,638	25,481
Domestic [member]
Disclosure of income taxes [Line Items]
Corporate tax rate		0%
India [member]
Disclosure of income taxes [Line Items]
Estimated amount of additional taxes		$ 6,902	24,718
Estimated amount of additional taxes, interest		$ 1,863	$ 6,214
Costa Rica [member] | 2018 - 2021 [member]
Disclosure of income taxes [Line Items]
Percentage of income tax exemption				50%
Sri Lanka [member] | Changes in tax rates or tax laws enacted or announced [member]
Disclosure of income taxes [Line Items]
Corporate tax rate	14%
Philippines [member]
Disclosure of income taxes [Line Items]
Corporate tax rate				5%

Income Taxes - Income Taxes Rec

Income Taxes - Income Taxes Recognized Directly in Equity (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Mar. 31, 2021
Current and deferred tax relating to items charged or credited directly to equity [abstract]
Excess tax deductions related to share-based payments	$ (798)	$ (1,062)	$ (729)
Excess tax deductions related to share-based payments	(1,909)	(877)	(1,640)
Total income tax recognized directly in equity	$ (2,707)	$ (1,939)	$ (2,369)

Income Taxes - Income Taxes R_2

Income Taxes - Income Taxes Recognized in Other Comprehensive Income (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Mar. 31, 2021
Income tax relating to components of other comprehensive income [abstract]
Current taxes	$ 0	$ 0	$ 0
Unrealized gain/(loss) on cash flow hedging derivatives	(4,344)	2,698	1,089
Pension liability	67	148	(248)
Total income tax recognized directly in other comprehensive income	$ (4,277)	$ 2,846	$ 841

Income Taxes - Reconciliation o

Income Taxes - Reconciliation of Estimated Income Tax to Income Tax Expense (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Mar. 31, 2021
Major components of tax expense (income) [abstract]
Profit before income taxes	$ 164,509	$ 164,540	$ 132,691
Income tax expense at tax rates applicable to individual entities	51,524	50,954	41,268
Effect of:
Items not deductible for tax	1,412	358	401
Exempt income	(20,092)	(20,557)	(11,340)
losses in respect of which deferred tax asset not recognized due to uncertainty and ineligibility to carry forward	279	2,183	106
Recognition of unutilized tax benefits / Unrecognized losses utilized	(1,745)	(56)	(472)
Temporary difference that will reverse during tax holiday period		2,828	1,139
Change in tax rate and law	(841)	(160)	1,228
State taxes	395	345	458
Employment related tax incentive	(2,239)	(2,123)	(1,734)
Others, net	(1,492)	(1,333)	(980)
Income tax expense	$ 27,201	$ 32,439	$ 30,074

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, 2023	Mar. 31, 2022	Mar. 31, 2021
Disclosure of temporary difference, unused tax losses and unused tax credits [Line Items]
Opening balance	$ 25,475	$ 22,793	$ 18,887
Additions due to acquisition	(29,362)	389
Recognized in statement of income	9,045	5,140	1,252
Recognized in equity	1,909	877	1,640
Recognized in/ Reclassified from other comprehensive income	4,277	(2,846)	(841)
Foreign currency translation	(1,995)	(878)	1,855
Closing balance	9,349	25,475	22,793
Deferred tax assets [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [Line Items]
Opening balance	45,145	39,821	33,056
Additions due to acquisition	2,326	390
Recognized in statement of income	5,402	5,348	2,154
Recognized in equity	1,909	877	1,640
Recognized in/ Reclassified from other comprehensive income	(67)	(148)	248
Foreign currency translation	(3,146)	(1,143)	2,723
Closing balance	51,569	45,145	39,821
Deferred tax assets [member] | Property and equipment [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [Line Items]
Opening balance	6,527	6,188	5,592
Additions due to acquisition	223	237
Recognized in statement of income	(95)	254	40
Foreign currency translation	(667)	(152)	556
Closing balance	5,988	6,527	6,188
Deferred tax assets [member] | Net operating loss carryforward [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [Line Items]
Opening balance	932	1,249	779
Additions due to acquisition	602
Recognized in statement of income	(760)	(294)	417
Foreign currency translation	(93)	(23)	53
Closing balance	681	932	1,249
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	12,002	10,549	9,825
Additions due to acquisition	1,419	153
Recognized in statement of income	144	1,743	(120)
Recognized in/ Reclassified from other comprehensive income	(67)	(148)	248
Foreign currency translation	(1,016)	(295)	596
Closing balance	12,194	12,002	10,549
Deferred tax assets [member] | Share-based payment arrangements [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [Line Items]
Opening balance	24,930	21,036	16,101
Recognized in statement of income	6,756	3,678	1,861
Recognized in equity	1,909	877	1,640
Foreign currency translation	(1,315)	(661)	1,434
Closing balance	32,280	24,930	21,036
Deferred tax assets [member] | Minimum alternate tax [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [Line Items]
Opening balance		0	629
Recognized in statement of income			(654)
Foreign currency translation			25
Closing balance			0
Deferred tax assets [member] | Others [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [Line Items]
Opening balance	754	799	130
Additions due to acquisition	82
Recognized in statement of income	(355)	(33)	610
Foreign currency translation	(55)	(12)	59
Closing balance	426	754	799
Deferred tax liabilities [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [Line Items]
Opening balance	19,670	17,028	14,169
Additions due to acquisition	31,688	1
Recognized in statement of income	(3,643)	208	902
Recognized in/ Reclassified from other comprehensive income	(4,344)	2,698	1,089
Foreign currency translation	(1,151)	(265)	868
Closing balance	42,220	19,670	17,028
Deferred tax liabilities [member] | Others [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [Line Items]
Opening balance	3,833	3,674	2,380
Recognized in statement of income	(784)	293	642
Foreign currency translation	(297)	(134)	652
Closing balance	2,752	3,833	3,674
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	11,983	11,967	11,437
Additions due to acquisition	31,688	1
Recognized in statement of income	(2,713)	32	312
Foreign currency translation	(480)	(17)	218
Closing balance	40,478	11,983	11,967
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	3,854	1,387	352
Recognized in statement of income	(146)	(117)	(52)
Recognized in/ Reclassified from other comprehensive income	(4,344)	2,698	1,089
Foreign currency translation	(374)	(114)	(2)
Closing balance	$ (1,010)	$ 3,854	$ 1,387

Income Taxes - Deferred Tax Pre

Income Taxes - Deferred Tax Presented in Consolidated Statement of Financial Position (Detail) - USD ($) $ in Thousands	Mar. 31, 2023	Mar. 31, 2022
Deferred tax assets and liabilities [abstract]
Deferred tax assets	$ 46,675	$ 34,765
Deferred tax liabilities	(37,326)	(9,290)
Net deferred tax assets	$ 9,349	$ 25,475

Earnings Per Share - Computatio

Earnings Per Share - Computation of Basic and Diluted Earnings Per Share (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Mar. 31, 2021
Numerator:
Profit after tax	$ 137,308	$ 132,101	$ 102,617
Denominator:
Basic weighted average ordinary shares outstanding	48,252,095	48,891,004	49,765,672
Dilutive impact of equivalent share-based options and RSUs	2,625,674	2,357,573	2,343,077
Diluted weighted average ordinary shares outstanding	50,877,769	51,248,577	52,108,749

Earning Per Share - Additional

Earning Per Share - Additional Information (Detail) - shares	12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Mar. 31, 2021
Earnings per share [abstract]
Shares excluded from the calculation of diluted EPS options and RSUs since their effect is anti-dilutive	0	3,165	4,995

Related Party - List of the Com

Related Party - List of the Company's Subsidiaries (Detail)	12 Months Ended
	Mar. 31, 2023	Mar. 31, 2020
WNS Global Services (UK) Limited [member]
Disclosure of transactions between related parties [Line Items]
Proportion of ownership interest	5.10%
WNS Global Services SA (Pty) Limited [Member] | WNS South Africa (Pty) Limited [Member]
Disclosure of transactions between related parties [Line Items]
Proportion of ownership interest		48.84%
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	15.98%
WNS Global Services Private Limited [member] | WNS Global Services (UK) Limited [member]
Disclosure of transactions between related parties [Line Items]
Proportion of ownership interest	94.90%
WNS Global Services Private Limited [member] | WNS (Mauritius) Limited [member]
Disclosure of transactions between related parties [Line Items]
Proportion of ownership interest	63.18%
WNS Global Services Private Limited [member] | WNS Global Services Netherlands BV [member]
Disclosure of transactions between related parties [Line Items]
Proportion of ownership interest	20.84%
WNS Global Services Private Limited [member] | WNS Business Consulting Netherlands B.V [Member]
Disclosure of transactions between related parties [Line Items]
Proportion of ownership interest	47.65%
Solucionesen Tecnologia Vuram Mexico [Member] | Vuram Technology Solutions Private Limited [Member]
Disclosure of transactions between related parties [Line Items]
Proportion of ownership interest	99%
S De R.L. de C.V [Member] | Vuram, Inc [Member]
Disclosure of transactions between related parties [Line Items]
Proportion of ownership interest	1%
WNS (Holdings) Limited [Member] | WNS Business Consulting Netherlands B.V [Member]
Disclosure of transactions between related parties [Line Items]
Proportion of ownership interest	52.35%

Related Party - Key Management

Related Party - Key Management Personnel Compensation (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Mar. 31, 2021
Disclosure of transactions between related parties [abstract]
Remuneration and short-term benefits	$ 6,570	$ 7,601	$ 7,380
Defined contribution plan	165	124	105
Other benefits	154	114	47
Share-based compensation expense	$ 17,465	$ 15,264	$ 14,830

Operating Segments - Additional

Operating Segments - Additional Information (Detail) - Customer	12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Mar. 31, 2021
WNS Global BPM segment [member]
Disclosure of operating segments [Line Items]
Number of clients individually accounted for more than 10% of total revenue	0	0	0

Operating Segments - Segment Re

Operating Segments - Segment Results for Operating Segments (Detail) - USD ($) $ in Thousands		12 Months Ended
		Mar. 31, 2023		Mar. 31, 2022		Mar. 31, 2021
Disclosure of operating segments [Line Items]
Revenue		$ 1,224,262		$ 1,109,800		$ 912,643
Payments to repair centers		62,240		82,954		43,942
Revenue less repair payments (non-GAAP)		1,162,022		1,026,846		868,701
Depreciation		50,125		50,003		48,923
Other costs		871,195		757,068		632,772
Other income, net		(16,005)		(13,867)		(12,464)
Finance expense		18,819		13,387		14,827
Income tax expense		27,201		32,439		30,074
Segment profit/(loss)		210,687		187,816		154,569
Amortization of intangible assets		23,646		11,550		13,722
Share-based compensation expense		49,733		44,165		38,230
Profit after tax		137,308		132,101		102,617
Addition to non-current assets		224,627	[1]	41,326	[1]	48,598
Total assets, net of elimination		1,504,448		1,164,492		1,106,148
Total liabilities, net of elimination		703,312		410,489		422,056
External customers [member]
Disclosure of operating segments [Line Items]
Revenue		1,224,262		1,109,800		912,643
Operating segments [member]
Disclosure of operating segments [Line Items]
Segment operating profit/(loss)		240,702		219,775		187,006
Segment profit/(loss) before income taxes		237,888		220,255		184,643
Operating segments [member] | WNS Global BPM [member]
Disclosure of operating segments [Line Items]
Revenue		1,153,254		1,014,671		858,368
Revenue less repair payments (non-GAAP)		1,153,254		1,014,671		858,368
Depreciation		49,499		49,277		48,302
Other costs		860,998		742,745		620,487
Segment operating profit/(loss)		242,757		222,649		189,579
Other income, net		(15,433)		(13,134)		(11,847)
Finance expense		18,770		13,323		14,758
Segment profit/(loss) before income taxes		239,420		222,460		186,668
Income tax expense		27,408		32,703		29,661
Segment profit/(loss)		212,012		189,757		157,007
Addition to non-current assets		227,810	[1]	39,094	[1]	46,806
Total assets, net of elimination		1,402,064		1,044,865		979,281
Total liabilities, net of elimination		626,682		319,936		329,192
Operating segments [member] | WNS Global BPM [member] | External customers [member]
Disclosure of operating segments [Line Items]
Revenue		1,152,508		1,013,677		858,023
Operating segments [member] | WNS Auto Claims BPM [member]
Disclosure of operating segments [Line Items]
Revenue		71,754		96,123		54,620
Payments to repair centers		62,240		82,954		43,942
Revenue less repair payments (non-GAAP)		9,514		13,169		10,678
Depreciation		626		726		621
Other costs		10,943		15,317		12,630
Segment operating profit/(loss)		(2,055)		(2,874)		(2,573)
Other income, net		(572)		(733)		(617)
Finance expense		49		64		69
Segment profit/(loss) before income taxes		(1,532)		(2,205)		(2,025)
Income tax expense		(207)		(264)		413
Segment profit/(loss)		(1,325)		(1,941)		(2,438)
Addition to non-current assets		1,242	[1]	2,232	[1]	1,792
Total assets, net of elimination		102,384		119,627		126,867
Total liabilities, net of elimination		76,630		90,553		92,864
Operating segments [member] | WNS Auto Claims BPM [member] | External customers [member]
Disclosure of operating segments [Line Items]
Revenue		71,754		96,123		54,620
Inter segments [member]
Disclosure of operating segments [Line Items]
Revenue		(746)	[2]	(994)	[2]	(345)
Revenue less repair payments (non-GAAP)		(746)	[2]	(994)	[2]	(345)
Other costs		(746)	[2]	$ (994)	[2]	$ (345)
Addition to non-current assets	[1]	$ (4,425)
[1]Addition to non-current assets include additions made to property and equipment, right-of-use assets and intangible assets.[2]Transactions between inter segments represent business process management services rendered by WNS Global BPM to WNS Auto Claims BPM.

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, 2023	Mar. 31, 2022	Mar. 31, 2021
Disclosure of geographical areas [Line Items]
Revenue	$ 1,224,262	$ 1,109,800	$ 912,643
Non-current assets (excluding goodwill and intangible assets)	237,911	191,880
Jersey, Channel Islands [member]
Disclosure of geographical areas [Line Items]
Revenue	0	0	0
Non-current assets (excluding goodwill and intangible assets)	0	0
UK [member]
Disclosure of geographical areas [Line Items]
Revenue	351,035	363,871	286,646
Non-current assets (excluding goodwill and intangible assets)	4,274	5,066
USA [member]
Disclosure of geographical areas [Line Items]
Revenue	602,453	504,260	403,527
Non-current assets (excluding goodwill and intangible assets)	14,820	14,707
India [member]
Disclosure of geographical areas [Line Items]
Non-current assets (excluding goodwill and intangible assets)	119,534	90,272
South Africa [member]
Disclosure of geographical areas [Line Items]
Revenue	13,526	22,270	26,450
Non-current assets (excluding goodwill and intangible assets)	23,665	12,136
Philippines [member]
Disclosure of geographical areas [Line Items]
Non-current assets (excluding goodwill and intangible assets)	68,431	59,030
Rest of the world [member]
Disclosure of geographical areas [Line Items]
Revenue	96,006	84,072	64,342
Non-current assets (excluding goodwill and intangible assets)	7,187	10,669
Europe (excluding UK) [member]
Disclosure of geographical areas [Line Items]
Revenue	86,504	67,918	61,381
Australia [member]
Disclosure of geographical areas [Line Items]
Revenue	$ 74,738	$ 67,409	$ 70,297

Commitment and Contingencies -

Commitment and Contingencies - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Commitments and contingencies [line items]
Commitments net	$ 17,942	$ 9,522
Bank guarantees	924	868
Restricted time deposits	$ 484	$ 666
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, 2023		Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2020
Disclosure of objectives, policies and processes for managing capital [abstract]
Total equity attributable to the equity shareholders of the Company	$ 801,136		$ 754,003	$ 684,092	$ 587,110
As percentage of total capital	82%		100%
Long term debt	$ 174,381	[1],[2]	$ 0
Total debt	$ 174,381	[1],[2]	$ 0
As percentage of total capital	18%		0%
Total capital (debt and equity)	$ 975,517		$ 754,003
Percentage of change in total equity attributable to the equity shareholders of the Company	6%
Percentage of change in long term debt	(100.00%)
Percentage of change in total debt	(100.00%)
Percentage of change in total capital (debt and equity)	29%
[1]Before netting off debt issuance cost of $975 and Nil as at March 31, 2023 and March 31, 2022, respectively.[2]Excluding non-financial asset (unamortized debt issuance cost) $975.

Additional Capital Disclosure_3

Additional Capital Disclosures - Summary of Capital Structure (Parenthetical) (Detail) - USD ($) $ in Thousands	Mar. 31, 2023	Mar. 31, 2022
Disclosure of objectives, policies and processes for managing capital [abstract]
Unamortised debt issuance cost	$ 975	$ 0

Additional Capital Disclosure_4

Additional Capital Disclosures - Additional Information (Detail)	Mar. 31, 2023	Mar. 31, 2022
Disclosure of objectives, policies and processes for managing capital [abstract]
Borrowings percentage of outstanding share capital	18%	0%