WNS (WNS) 10-Q 6 Aug 24 2024 Q1 Quarterly report Financial data

Cover Page

Cover Page	3 Months Ended
	Jun. 30, 2024 shares
Document Information [Line Items]
Document Type	10-Q
Amendment Flag	false
Document Fiscal Year Focus	2024
Document Period End Date	Jun. 30, 2024
Document Quarterly Report	true
Document Transition Report	false
Document Fiscal Period Focus	Q1
Entity Registrant Name	WNS (HOLDINGS) LIMITED
Entity Central Index Key	0001356570
Entity Tax Identification Number	00-0000000
Current Fiscal Year End Date	--03-31
Entity Incorporation, State or Country Code	Y9
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity File Number	001-32945
Entity Shell Company	false
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Address, Address Line One	515 Madison Avenue, 8th Floor
Entity Address, City or Town	New York
Entity Address, State or Province	NY
Entity Address, Postal Zip Code	10022
City Area Code	91-22
Local Phone Number	6826-2100
Title of 12(b) Security	Ordinary shares,par value 10 Jersey pence per share
Trading Symbol	WNS
Entity Common Stock, Shares Outstanding	44,170,987
Security Exchange Name	NYSE
Other Address [Member]
Document Information [Line Items]
Entity Address, Address Line One	Malta House, 36-38 Piccadilly
Entity Address, City or Town	London
Other Business [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, State or Province	IN
Entity Address, Postal Zip Code	400 079

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Jun. 30, 2024	Mar. 31, 2024
Current assets:
Cash and cash equivalents	$ 83,916	$ 87,431
Investments	217,266	156,531
Accounts receivable, net	128,902	124,570
Unbilled revenue	106,633	107,777
Funds held for clients	7,405	6,853
Derivative assets	7,648	5,847
Contract assets	13,257	11,949
Prepaid expense and other current assets	30,221	28,720
Total current assets	595,248	529,678
Goodwill	356,328	356,350
Other intangible assets, net	124,419	124,369
Property and equipment, net	71,813	73,740
Operating lease right-of-use assets	178,641	181,388
Derivative assets	2,652	1,914
Deferred tax assets	50,694	49,919
Investments	326	313
Contract assets	53,981	52,849
Other assets	63,480	63,553
TOTAL ASSETS	1,497,582	1,434,073
Current liabilities:
Accounts payables	24,644	24,971
Provisions and accrued expenses	32,786	31,180
Derivative liabilities	9,092	3,968
Pension and other employee obligations	71,935	105,352
Short-term borrowings	73,000	40,000
Current portion of long-term debt	56,587	36,675
Contract liabilities	17,480	12,902
Income taxes payable	14,065	8,302
Operating lease liabilities	28,264	28,826
Other liabilities	43,310	19,852
Total current liabilities	371,163	312,028
Derivative liabilities	1,549	558
Pension and other employee obligations, less current portion	24,691	24,642
Long-term debt, less current portion	171,912	102,529
Contract liabilities	12,694	12,625
Operating lease liabilities, less current portion	159,084	161,054
Other liabilities, less current portion	118	13,897
Deferred tax liabilities	19,470	19,432
TOTAL LIABILITIES	760,681	646,765
Commitments and contingencies
Shareholders' equity:
Share capital (ordinary shares $0.16 (£0.10) par value, authorized 60,000,000 shares; issued: 45,814,718 shares and 45,684,145 shares; each as at June 30, 2024 and March 31, 2024, respectively)	7,366	7,349
Additional paid-in capital	11,138	0
Retained earnings	1,065,500	1,034,388
Other reserves, net	3,939	6,129
Accumulated other comprehensive loss	(266,814)	(260,558)
Total shareholder's equity, including shares held in treasury	821,129	787,308
Less: 1,643,731 shares as at June 30, 2024 and Nil as at March 31, 2024, held in treasury, at cost	(84,228)	0
Total shareholders' equity	736,901	787,308
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	$ 1,497,582	$ 1,434,073

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical)	Jun. 30, 2024 $ / shares shares	Jun. 30, 2024 £ / shares shares	Mar. 31, 2024 $ / shares shares	Mar. 31, 2024 £ / shares shares
Common Stock, Par or Stated Value Per Share | (per share)	$ 0.16	£ 0.1	$ 0.16	£ 0.1
Common Stock, Shares Authorized	60,000,000	60,000,000	60,000,000	60,000,000
Common Stock, Shares, Issued	45,814,718	45,814,718	45,684,145	45,684,145
Treasury Stock, Common, Shares	1,643,731	1,643,731	0	0

Consolidated Statements of Inco

Consolidated Statements of Income - USD ($) $ in Thousands		3 Months Ended
		Jun. 30, 2024	Jun. 30, 2023
Revenue		$ 323,115	$ 326,501
Cost of revenue	[1]	209,443	213,934
Gross profit		113,672	112,567
Operating expenses:
Selling and marketing expenses		21,540	19,968
General and administrative expenses		45,666	46,913
Foreign exchange loss/(gain), net		975	(905)
Amortization of intangible assets		6,918	8,725
Operating income		38,573	37,866
Other income, net		(3,857)	(4,780)
Interest expense		4,381	3,642
Income before income taxes		38,049	39,004
Income tax expense		9,127	7,040
Net income		$ 28,922	$ 31,964
Earnings per share
Basic		$ 0.64	$ 0.67
Diluted		$ 0.61	$ 0.64
Weighted average number of shares used in computing earnings per share
Basic		45,443,899	47,997,486
Diluted		47,425,017	50,259,257
[1]Exclusive of amortization expense

Consolidated Statement of Compr

Consolidated Statement of Comprehensive Income - USD ($) $ in Thousands	3 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Statement of Comprehensive Income [Abstract]
Net income	$ 28,922	$ 31,964
Other comprehensive income/(loss), net of taxes
Gain/(loss) on retirement benefits	712	(882)
Foreign currency translation loss	(3,879)	(178)
(Losses)/gains on cash flow hedges	(3,089)	2,446
Total other comprehensive (loss)/income, net of tax	(6,256)	1,386
Total comprehensive income	$ 22,666	$ 33,350

Consolidated Statements of Shar

Consolidated Statements of Shareholders' Equity - USD ($) $ in Thousands	Total	Share Capital [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Other Reserves [Member]		Treasury Shares [Member]	Accumulated Other Comprehensive Income/(Loss) [Member]
Beginning balance, shares at Mar. 31, 2023		48,360,817					0
Beginning balance at Mar. 31, 2023	$ 812,058	$ 7,690	$ 70,437	$ 979,284	$ 6,765		$ 0	$ (252,118)
Shares issued for exercised options and RSUs, shares		97,472
Shares issued for exercised options and RSUs		$ 12	(12)
Purchase of treasury shares, shares							1,100,000
Purchase of treasury shares	(85,677)						$ (85,677)
Cancellation of treasury shares, shares		(1,100,000)					(1,100,000)
Cancellation of treasury shares		$ (140)	(85,537)				$ 85,677
Share-based compensation expense	16,216		16,216
Transfer from other reserves on utilization				61	(61)	[1]
Net Income (Loss)	31,964			31,964
Other comprehensive income (loss)	1,386							1,386
Ending balance, shares at Jun. 30, 2023		47,358,289					0
Ending balance at Jun. 30, 2023	775,947	$ 7,562	1,104	1,011,309	6,704		$ 0	(250,732)
Beginning balance, shares at Mar. 31, 2023		48,360,817					0
Beginning balance at Mar. 31, 2023	812,058	$ 7,690	70,437	979,284	6,765		$ 0	(252,118)
Ending balance, shares at Mar. 31, 2024		45,684,145					0
Ending balance at Mar. 31, 2024	787,308	$ 7,349	0	1,034,388	6,129		$ 0	(260,558)
Shares issued for exercised options and RSUs, shares		130,573
Shares issued for exercised options and RSUs		$ 17	(17)
Purchase of treasury shares, shares							1,643,731
Purchase of treasury shares	(84,228)						$ (84,228)
Share-based compensation expense	11,155		11,155
Transfer from other reserves on utilization				2,190	(2,190)	[1]
Net Income (Loss)	28,922			28,922
Other comprehensive income (loss)	(6,256)							(6,256)
Ending balance, shares at Jun. 30, 2024		45,814,718					1,643,731
Ending balance at Jun. 30, 2024	$ 736,901	$ 7,366	$ 11,138	$ 1,065,500	$ 3,939		$ (84,228)	$ (266,814)
[1]Other reserves include the Special Economic Zone Re-Investment Reserve created out of the profits of eligible Special Economic Zones (“SEZ”) units in terms of the provisions of the Indian Income-tax Act, 1961. Further, these provisions require the reserve to be utilized by the Company for acquiring new plant and machinery for the purpose of its business (Refer Note 24).

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands		3 Months Ended
		Jun. 30, 2024	Jun. 30, 2023
Cash flows from operating activities:
Net income		$ 28,922	$ 31,964
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization		13,865	14,436
Share-based compensation expense		11,155	16,216
Amortization of debt issuance cost		90	99
Allowance for expected credit losses ("ECL")		586	343
Unrealized foreign currency exchange (gain), net		(4,412)	(1,948)
Income from mutual funds		(2,814)	(2,591)
Loss/(gain) on sale of property and equipment		34	(147)
Deferred tax benefit		(2,291)	(6,000)
Unrealized loss on derivative instruments		3,214	1,253
Reduction in carrying amount of operating lease right-of-use assets		7,149	6,919
Changes in operating assets and liabilities, net of effects of acquisitions:
Account receivables and unbilled revenue		(3,398)	(16,804)
Other assets		(4,826)	(6,997)
Account payables		(1,425)	(165)
Contract liabilities		4,569	3,427
Other liabilities		(29,996)	(35,473)
Operating lease liabilities		(6,872)	(5,831)
Income taxes payable		7,858	14,213
Net cash provided by operating activities		21,408	12,914
Cash flows from investing activities:
Proceeds from working capital adjustment on acquisition of Vuram		0	141
Payment for property and equipment and intangible Assets		(10,723)	(17,839)
Proceeds from sale of property and equipment		82	193
Investment in fixed deposits		(6,384)	(21,717)
Proceeds from maturity of fixed deposits		11,237	7,008
Mutual funds (purchased)/sold, net (short-term)		(62,696)	34,140
Net cash (used in)/provided by investing activities		(68,484)	1,926
Cash flows from financing activities:
Payment for repurchase of shares		(77,951)	(85,622)
Repayment of long-term debt		(10,539)	(10,604)
Proceeds from long-term debt		100,000	0
Contingent consideration paid towards acquisition of Optibuy		0	(2,192)
Proceeds from short-term borrowings		33,000	39,896
Payment of debt issuance cost		(284)	0
Net cash provided by/(used in) financing activities		44,226	(58,522)
Effect of exchange rate changes on cash, cash equivalents and restricted cash	[1]	(113)	(2,142)
Net change in cash, cash equivalents and restricted cash		(2,963)	(45,824)
Cash, cash equivalents and restricted cash at the beginning of the period		94,284	137,309
Cash, cash equivalents and restricted cash at the end of the period		91,321	91,485
Supplemental cash flow information:
Cash paid for interest		(3,220)	(2,540)
Cash (paid)/refunded for income taxes		(3,278)	1,342
Supplemental disclosure of non-cash investing and financing activities:
(i) Liability towards property and equipment and intangible assets purchased on credit		8,919	6,239
(ii) Lease liabilities arising from obtaining operating lease right-of-use assets		$ 5,428	$ 6,761
[1]Restricted cash represents funds held for clients.

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($) $ in Thousands	3 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Pay vs Performance Disclosure
Net Income (Loss)	$ 28,922	$ 31,964

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
	Jun. 30, 2024
Trading Arrangements, by Individual
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

Company overview

Company overview	3 Months Ended
	Jun. 30, 2024
Organization, Consolidation and Presentation of Financial Statements [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”). WNS Holdings is incorporated in Jersey, Channel Islands and maintains a registered office in Jersey at 22, Grenville Street, St Helier, Jersey JE4 8PX.

Summary of significant accounti

Summary of significant accounting policies	3 Months Ended
	Jun. 30, 2024
Accounting Policies [Abstract]
Summary of significant accounting policies	2. Summary of significant accounting policies a. Basis of preparation and consolidation These unaudited consolidated financial statements have been prepared, in compliance with United States generally accepted accounting principles (“US GAAP”) and the rules and regulations of the Securities and Exchange Commission (the “SEC”) for reporting on Form 10-Q. The Company consolidates all of its subsidiaries. Subsidiaries are consolidated from the date control commences until the date control ceases. All inter-company and intra-company balances, transactions, income and expenses including unrealized income or expenses are eliminated on consolidation. The standalone financial statements of subsidiaries are fully consolidated on a line-by-line basis. Intra-group balances and transactions, and gains and losses arising from intra-group transactions, are eliminated while preparing consolidated financial statements. Accounting policies of the respective individual subsidiaries and equity affiliates are aligned wherever necessary, so as to ensure consistency with the accounting policies that are adopted by the Company under US GAAP. b. Use of estimates The preparation of unaudited consolidated financial statements in conformity with US GAAP requires management to make estimates that affect the application of accounting policies and the reported amount of assets, liabilities, income, expenses and contingent liability. 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. Significant items subject to such estimates and assumptions include the useful lives of property and equipment, business combinations, intangible assets and goodwill, revenue recognition, allowance for credit losses, valuation allowances for deferred tax assets, current income taxes, the valuation of derivative financial instruments, the measurement of lease liabilities and operating lease right-of-use c. Business combinations Business combinations are accounted for using the acquisition method of accounting in accordance with Accounting Standard Codification (“ASC”) Topic 805 , “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. Acquisition-related 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. d. 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. e. 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 remeasurement of trading activities are disclosed under foreign exchange gains/losses and remeasurement with functional currency of financing activities are disclosed under interest 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 for which the functional currency is other than the US dollar 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 currency translation adjustment. f. 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 to hedge certain foreign currency exposures. i. Cash flow hedges The Company recognizes derivative instruments as either assets or liabilities in the balance sheet 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 be highly effective. 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 accumulated other comprehensive income/(loss), 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) 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. 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 under 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. ii. Offsetting of financial instruments Financial assets and financial liabilities are offset against each other and the net amount reported in the balance sheet if a right to set off exists. iii. 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. i v Impairment of non-derivative Loss allowance for accounts 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. g. Equity and share capital 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 additional paid-in paid-in 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 additional paid-in capital or retained earnings. h. 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. i. Investments i. Mutual funds The Company’s mutual fund investments represent liquid investments and are acquired principally for the purpose of earning daily income. Investments in mutual fund 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 ii. Investments in fixed deposits Investments in fixed deposits consist of term deposits with original maturities of more than three months with banks. j. 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 the client’s behalf. k. Property and equipment Property and equipment are stated at historical cost less accumulated depreciation and amortization and accumulated impairment loss. 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 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 reviews property and equipment for impairment whenever events or changes in circumstances indicate that the related carrying amounts may not be recoverable. Such assets are required to be tested for impairment if the carrying amount of the assets is higher than the future undiscounted net cash flows expected to be generated from the assets. The impairment amount to be recognized is measured as the amount by which the carrying value of the assets exceeds their fair value. The Company determines fair value by using a discounted cash flow approach. l. 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 tested, at the reporting unit 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 is set forth under “impairment of intangible assets and goodwill” below. m. Intangible assets Intangible assets are recognized only when asset recognition criteria are met. 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 The Company capitalizes certain costs related to the development or enhancements to existing software products to be sold, leased or otherwise marketed and / or used for internal use. The Company begins to capitalize costs to develop or enhance software when planning stage efforts are successfully completed, management has authorized and committed project funding, and it is probable that the project will be completed and the software will be used as intended. Costs incurred prior to meeting these criteria, together with costs incurred for training and maintenance, are expensed as incurred and recorded within “General and administrative expenses” in the Company’s consolidated statements of income. 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 planning stage 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 n. Impairment of intangible assets and goodwill Goodwill is not subject to amortization and is 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. Such assets are required to be tested for impairment if the carrying amount of the assets is higher than the future undiscounted net cash flows expected to be generated from the assets. The impairment amount to be recognized is measured as the amount by which the carrying value of the assets exceeds their fair value. The Company determines fair value by using a discounted cash flow approach. Previously recognized impairment loss is not reversed. o. 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 statement of income 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, Dubai and Sri Lanka are entitled to a defined benefit retirement plan covering eligible employees of the Company. The plan provides for a lump-sum payment to eligible employees, at retirement, death, and incapacitation or on termination of employment, of an amount based on the respective employees’ salary and tenure of employment (subject to a maximum of The Company’s Sri Lanka subsidiary, Philippines subsidiary, Dubai branch and two Indian subsidiaries have unfunded gratuity obligations. (See also note 16 for references for Dubai) 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 Topic 715 – “Compensation-Retirement Benefits.” The Company includes the service cost component of the net periodic benefit cost in the same line item or items as other compensation costs arising from services rendered by the respective employees during the period. The interest cost is included in interest expense. Expected return on plan assets and amortization of actuarial gains/loss are included in other income/(expense), net. 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. p. 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 equity-settled share-based compensation expense relating to share-based payments using a fair value method in accordance with ASC 718 “Compensation-Stock Compensation.” The Company is required to estimate share-based compensation expense, net of estimated forfeiture and expectation of market and non-market q. Provisions and accrued expenses A provision is recognized in the balance sheet 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 r. 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, 606-10-55-36 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 ASC 606 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 ASC 606 under the application guidance in paragraphs “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. 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. s. 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. A lease is classified as a finance lease if any one of the following criteria are met: (1) the lease transfers ownership of the asset by the end of the lease term, (2) the lease contains an option to purchase the asset that is reasonably certain to be exercised, (3) the lease term is for a major part of the remaining useful life of the asset or (4) the present value of the lease payments equals or exceeds substantially all of the fair value of the asset. Operating leases are presented within “Operating lease right-of-use At the date of commencement of the lease, the Company recognizes a ROU and a corresponding lease liability for all lease arrangements under which it is a lessee, except for short-term leases. ROU 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. The lease arrangements include options to extend or terminate the lease before the end of the lease term. ROU and lease liabilities include these options when it is reasonably certain that they will be exercised. The ROU 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. Lease expense for operating lease arrangements is recognized on a straight-line basis over the lease term reflecting single operating lease cost. 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. In the case of sub-leases, sub-lease sub-lease sub-lease sub-lease sub-lease. The Company has elected to not separate lease and non-lease t. Interest expense Interest expense comprises interest cost on borrowings, transaction costs, the gains or losses on settlement of related derivative instruments and interest on defined benefit obligations. 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. u. Income taxes Income tax comprises current and deferred tax. Income tax expense is recognized in the consolidated statement of income except to the extent it relates to items directly recognized in equity, in which case it is recognized in equity. i. Current income tax Current income tax for the current and prior periods are measured at the amount expected to be recovered from or paid to the taxation authorities based on the taxable profit for the period. The tax rates and tax laws used to compute the amount are those that are enacted by the reporting date and applicable for the period. The Company offsets current tax assets and current tax liabilities where it has a legally enforceable right to set off the recognized amounts and where it intends either to s

New accounting pronouncements n

New accounting pronouncements not yet adopted by the Company	3 Months Ended
	Jun. 30, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
New accounting pronouncements not yet adopted by the Company	3. New accounting pronouncements not yet adopted by the Company: Certain new standards, interpretations and amendments to existing standards have been published that are mandatory for the Company’s accounting periods beginning on or after April 1, 2024 or later periods. Those which are considered to be relevant to the Company’s operations are set out below: i. In October 2023, the Financial Accounting Standards Board (“FASB”) issued Accounting Standard Update (“ASU”) 2023-06, Disclosure Improvements: Codification Amendments in Response to the SEC’s Disclosure Update and Simplification Initiative. This ASU: • modifies the disclosure or presentation requirements of a variety of Topics in the Codification. Certain of the amendments represent clarifications to or technical corrections of the current requirements. For entities subject to the SEC’s existing disclosure requirements and for entities required to file or furnish financial statements with or to the SEC in preparation for the sale of or for purposes of issuing securities that are not subject to contractual restrictions on transfer, the effective date for each amendment will be the date on which the SEC’s removal of that related disclosure from Regulation S-X or Regulation S-K becomes effective, with early adoption prohibited. • should be applied prospectively. For all entities, if by June 30, 2027, the SEC has not removed the applicable requirement from Regulation S-X or Regulation S-K, the pending content of the related amendment will be removed from the Codification and will not become effective for any entity. The adoption of this ASU will not have a material impact on the Company’s unaudited consolidated financial statements. The Company will continue to monitor for SEC action, and plan accordingly for adoption. ii. In November 2023, FASB issued ASU No. 2023-07, Segment Reporting (“Accounting Standards Codification (“ASC”) Topic 280”): Improvements to Reportable Segment Disclosures. This ASU: • improves reportable segment disclosure requirements on an annual and interim basis for all public entities by requiring disclosure of significant segment expenses that are regularly reviewed by the chief operating decision maker (“CODM”) and included within each reported measure of segment profit or loss, an amount and description of its composition for other segment items, and interim disclosures of a reportable segment’s profit or loss and assets. • allows, in addition to the measure that is most consistent with US GAAP, the disclosure of additional measures of segment profit or loss that are used by the CODM in assessing segment performance and deciding how to allocate resources. The ASU is effective for fiscal years beginning from April 1, 2024, and interim periods within fiscal years beginning from April 1, 2025, with early adoption permitted. The Company is currently evaluating the impact of this ASU on its unaudited consolidated financial statements. iii. In December 2023, FASB issued ASU No. 2023-09, Income Taxes (“ASC Topic 740”), Improvements to Income Tax Disclosures. This ASU: • expands disclosures relating to the entity’s income tax rate reconciliation, income taxes paid and certain other disclosures related to income taxes. The ASU will be effective for annual periods beginning from April 1, 2025. The Company is currently evaluating the impact of this ASU on its unaudited consolidated financial statements. iv. In March 2024, FASB issued ASU No. 2024-01, Compensation-Stock Compensation (“ASC Topic 718”). This ASU: • clarifies how to evaluate whether profits interest and similar awards given to employees and non-employees are within the scope of share-based payment arrangement under ASC 718. The ASU will be effective for annual periods beginning from April 1, 2025, including interim periods within those years. The Company is currently evaluating the impact of this ASU on its unaudited consolidated financial statements. v. In March 2024, FASB issued ASU No. 2024-02, Codification Improvements—Amendments to Remove References to the Concepts Statements. This ASU: • contains amendments to the ASC that remove references to various FASB Concepts Statements. The ASU will be effective for annual periods beginning from April 1, 2025, with early adoption permitted. The adoption of this ASU will not have a material impact on the Company’s unaudited consolidated financial statements.

Business Combination

Business Combination	3 Months Ended
	Jun. 30, 2024
Business Combinations [Abstract]
Business Combination	4. Business Combination a) The Smart Cube Limited On (“Acquisition date”), the Company acquired all ownership interests of 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 $ , including working capital adjustments of $ ) and a contingent consideration of $ , payable over a period of linked to The Smart Cube’s target revenues and adjusted earnings before interest, taxes, depreciation, and amortization (“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 %. The potential undiscounted amount for all future payments that the Company could be required to make under the contingent consideration arrangement is between $ and $ . Further, deferred earn out of $ is payable over a period of commencing from the acquisition date, subject to continued employment. The Company has funded the acquisition primarily with a five year secured term loan. The fair value of the customer relationship and customer contracts were determined by using the Multi-Period Excess Earnings Method (“MPEEM”) under income approach. The MPEEM is a specific application of the discounted cash flow method. The principle behind the MPEEM is that the value of an intangible asset is equal to the present value of the excess after-tax cash flows attributable only to the subject intangible asset after deducting Contributory Asset Charges (“CAC”). CAC represents the return on investment (“ROI”) an owner of the asset would require. The ROI is comprised of a pure investment return (commonly referred to as return on) and, in cases where the contributory asset deteriorates in value over time, a recoupment of the original investment amount (commonly referred to as return of). The fair value of the covenant not-to-compete were determined by using Incremental cash flows method (with and without scenario analysis). The customer relationships, customer contracts and covenant not-to-compete are being amortized on a straight-line basis (which approximates the economic pattern of benefits) over the estimated economic life of , and years, respectively. During the year ended March 31, 2023, the Company incurred acquisition related costs of $ , which had been included in “general and administrative expenses” in the consolidated statement of income. During the year ended March 31, 2024, the Company changed fair value of the contingent consideration with an assumption for discount rate of %. The change in the fair value of contingent consideration amounting to $ was credited to the consolidated statement of income. The purchase price has been allocated, as set out below, to the assets acquired and liabilities assumed in the business combination. Amount Cash $ 6,777 Accounts receivables 6,672 Unbilled revenue 1,775 Prepaid expense and other current assets 961 Property and equipment 319 Operating lease right-of-use 1,736 Other intangible assets - Customer relationships 26,759 - Customer contracts 1,972 - Covenant not-to-compete 1,309 - Software 1,305 Non-current 1,329 Deferred tax assets 1,372 Current liabilities (6,241 ) Non-current (1,352 ) Operating lease liabilities (1,736 ) Deferred tax liabilities (7,758 ) Net assets acquired 35,199 Less: Purchase consideration (121,643 ) Goodwill on acquisition $ 86,444 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 goodwill has been allocated using a relative fair value allocation method to the Company’s reporting segments as follows: to the MRHP segment in the amount of $ , to the BFSI segment in the amount of $ and to the HCLS segment in the amount of $ . b) OptiBuy sp. z.o.o. On (“Acquisition date”), the Company acquired all ownership interests of 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 ($ , based on the exchange rate on December 14, 2022), including working capital adjustments of Euro ) ($ ), based on the exchange rate on December 14, 2023) and a contingent consideration of Euro ($ , payable over a period of commencing from the Acquisition date linked to target 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 %. The potential undiscounted amount for all future payments that the Company could be required to make under the contingent consideration arrangement and deferred consideration is between Euro and Euro ($ and $ , based on the exchange rate on December 14, 2022). Further, deferred earn out of Euro ($ is payable over a period of commencing from the acquisition date, subject to continued employment. The Company has funded the acquisition with cash on hand. During the year ended March 31, 2023, a contingent consideration of Euro ($ , based on the exchange rate on April 20, 2023) was paid 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 fair value of the customer relationship and customer contracts were determined by using the Multi-Period Excess Earnings Method (“MPEEM”) under income approach. The MPEEM is a specific application of the discounted cash flow method. The principle behind the MPEEM is that the value of an intangible asset is equal to the present value of the excess after-tax cash flows attributable only to the subject intangible asset after deducting Contributory Asset Charges (“CAC”). CAC represents the return on investment (“ROI”) an owner of the asset would require. The ROI is comprised of a pure investment return (commonly referred to as return on) and, in cases where the contributory asset deteriorates in value over time, a recoupment of the original investment amount (commonly referred to as return of). The fair value of the covenant not-to-compete were determined by using Incremental cash flows method (with and without scenario analysis). The customer relationships, customer contracts and covenant not-to-compete are being amortized on a straight-line basis (which approximates the economic pattern of benefits) over the estimated economic life of , and years, respectively. During the year ended March 31, 2023, the Company incurred acquisition related costs of $ , which had been included in “general and administrative expenses” in the consolidated statement of income. The purchase price has been allocated, as set out below, to the assets acquired and liabilities assumed in the business combination. Amount Cash $ 1,081 Accounts receivables 1,936 Unbilled revenue 294 Prepaid expense and other current assets 355 Property and equipment 45 Operating lease right-of-use 234 Other intangible assets - Customer relationships 3,434 - Customer contracts 932 - Covenant not-to-compete 956 - Software 122 Non-current 594 Deferred tax assets 17 Current liabilities (2,557 ) Non-current (53 ) Operating lease liabilities (234 ) Deferred tax liabilities (1,027 ) Net assets acquired 6,129 Less: Purchase consideration (31,756 ) Goodwill on acquisition $ 25,627 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 goodwill has been allocated to the Company’s MRHP reportable segment based upon the Company’s assessment of nature of services rendered by OptiBuy. 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 $44,000. The purchase price has been allocated, as set out below: Amount Other 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 The fair value of the customer contracts were determined by using the Multi-Period Excess Earnings Method (“MPEEM”) under income approach. The MPEEM is a specific application of the discounted cash flow method. The principle behind the MPEEM is that the value of an intangible asset is equal to the present value of the excess after-tax Goodwill is attributable mainly to the benefits expected from the acquired organized workforce and is not expected to be deductible for tax purposes. The goodwill has been allocated to the Company’s BFSI reportable segment based upon the Company’s assessment of nature of services. d) Vuram Technology Solutions Private Limited On (“Acquisition date”), the Company acquired all ownership interests of and its subsidiaries (“Vuram”), which is a hyper automation services company that specializes in low-code enterprise automation and provides custom, scalable BPM solutions, including specific solutions for the banking and financial services, insurance, and healthcare industries. The Company is expected to leverage Vuram’s capability to accelerate new client transformation programs and enhance ongoing productivity improvements for existing engagements. The Company paid a total consideration of $ , including cash and working capital adjustments of $ ) and a contingent consideration of $ , payable over a period of commencing from the Acquisition date linked to Vuram’s target revenues and adjusted EBITDA (with certain adjustments) as specified in the acquisition agreement, for the acquisition. The fair value of the contingent consideration liability was estimated using Level 3 inputs which included an assumption for discount rate of %. The potential undiscounted amount for all future payments that the Company could be required to make under the contingent consideration arrangement is between $ and $ . Further, deferred earn out of $ is payable over a period of commencing from the Acquisition date, subject to continued employment. The Company has funded the acquisition with cash on hand. During the year ended March 31, 2023, the Company incurred acquisition related costs of $ , which had been included in “general and administrative expenses” in the consolidated statement of income. During the year ended March 31, 2024, the Company received $ towards working capital adjustments. Upon non achievement of Vuram’s target revenues and adjusted EBITDA (with certain adjustments) as specified in the acquisition agreement accordingly by the seller, the contingent consideration amounting to $ was reversed and credited to consolidated income statement during the year ended March 31, 2024 and the same is not expected to be taxable. The fair value of the customer relationship and customer contracts were determined by using the Multi-Period Excess Earnings Method (“MPEEM”) under income approach. The MPEEM is a specific application of the discounted cash flow method. The principle behind the MPEEM is that the value of an intangible asset is equal to the present value of the excess after-tax cash flows attributable only to the subject intangible asset after deducting Contributory Asset Charges (“CAC”). CAC represents the return on investment (“ROI”) an owner of the asset would require. The ROI is comprised of a pure investment return (commonly referred to as return on) and, in cases where the contributory asset deteriorates in value over time, a recoupment of the original investment amount (commonly referred to as return of). The fair value of the covenant not-to-compete were determined by using Incremental cash flows method (with and without scenario analysis). The customer relationships, customer contracts and covenant not-to-compete are being amortized on a straight-line basis (which approximates the economic pattern of benefits) over the estimated economic life of , and years, respectively. The purchase price has been allocated, as set out below, to the assets acquired and liabilities assumed in the business combination. Amount Cash $ 4,670 Investments 11,235 Accounts receivables 6,738 Unbilled revenue 705 Prepaid expense and other current assets 1,633 Property and equipment 707 Operating lease right-of-use 1,470 Other intangible assets - Customer relationships 45,331 - Customer contracts 5,267 - Covenant not-to-compete 5,001 - Software & Trade name 92 Non-current 403 Deferred tax assets 632 Current liabilities (7,799 ) Non-current (1,265 ) Operating 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 goodwill has been allocated using a relative fair value allocation method to each of the Company’s reporting segments as follows: to the BFSI segment in the amount of $59,805, to the MRHP segment in the amount of $43,621, to the TSLU segment in the amount of $6,158 and to the HCLS segment in the amount

Cash, cash equivalents and rest

Cash, cash equivalents and restricted cash	3 Months Ended
	Jun. 30, 2024
Cash and Cash Equivalents [Abstract]
Cash, cash equivalents and restricted cash	5. Cash, cash equivalents and restricted cash The Company considers all highly liquid investments with an initial maturity of up to three months to be cash equivalents. Cash, cash equivalents and restricted cash consist of following: As at June 30, 2024 March 31, 2024 Cash and bank balances $ 58,995 $ 72,710 Short-term deposits with banks 24,921 14,721 Funds held for clients - Restricted cash 7,405 6,853 Total $ 91,321 $ 94,284

Accounts receivable and unbille

Accounts receivable and unbilled revenue, net	3 Months Ended
	Jun. 30, 2024
Receivables [Abstract]
Accounts receivable, and unbilled revenue net	6. Accounts receivable and unbilled revenue, net Account receivables and unbilled revenue consist of the following: As at June 30, 2024 March 31, 2024 Account receivables and unbilled revenue $ 237,434 $ 233,735 Less: Allowances for ECL (1,899 ) (1,388 ) Total $ 235,535 $ 232,347 The movement in the ECL is as follows: Three months ended June 30, Year ended 2024 2023 March 31, 2024 Balance at the beginning of the period $ 1,388 $ 1,945 $ 1,945 Charged to consolidated statement of income 567 464 1,080 Write-offs, net of collections (31 ) (2 ) (1,063 ) Reversals (42 ) (33 ) (589 ) Translation adjustment 17 17 15 Balance at the end of the period $ 1,899 $ 2,391 $ 1,388

Prepaid Expense and Other Asset

Prepaid Expense and Other Assets	3 Months Ended
	Jun. 30, 2024
Prepaid Expense and Other Assets [Abstract]
Prepaid expense and other assets	7. Prepaid expense and other assets Prepaid expense and other assets consist of the following: June 30, 2024 March 31, 2024 Current: Prepaid expenses $ 17,389 $ 14,183 Service tax and other tax receivables 3,035 2,467 Employee receivables 1,746 1,551 Advances to suppliers 2,022 2,483 Other assets 6,029 8,036 Total $ 30,221 $ 28,720 Non-current: Service tax and other tax receivables $ 25,740 $ 24,905 Deposits 18,668 17,205 Income tax assets 11,861 13,931 Other assets 7,211 7,512 Total $ 63,480 $ 63,553

Goodwill

Goodwill	3 Months Ended
	Jun. 30, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill	8. Goodwill Effective April 1, 2023, the Company adopted a new organizational structure featuring four SBUs, resulting in certain changes to its operating segments, with each SBU being a reporting unit. The Company reallocated goodwill basis relative value approach as at April 1, 2023. In addition, the Company completed an assessment of any potential goodwill impairment for all its reporting units immediately prior to the reallocation and determined that no impairment existed. The following table sets forth details of changes in goodwill by reportable segment of the Company: Carrying amount TSLU MRHP HCLS BFSI Total Balance as at April 1, 2023 $ 14,338 $ 185,162 $ 60,942 $ 93,203 $ 353,645 Goodwill arising on acquisitions (Refer Note 4(a), 4(b)) —  (478 ) (14 ) (37 ) (529 ) Translation adjustments (320 ) 4,339 (142 ) (643 ) 3,234 Balance as at March 31, 2024 14,018 189,023 60,786 92,523 356,350 Translation adjustments 142 (203 ) 9 30 (22 ) Balance as at June 30, 2024 $ 14,160 188,820 $ 60,795 $ 92,553 $ 356,328 As at June 30, 2024, the Company performed an assessment to determine whether events or circumstances exist that may lead to a determination that it is more likely than not that the fair value of a reporting unit is less than its carrying amount. There are no such events or circumstances as at June 30, 2024.

Other Intangible Assets, Net

Other Intangible Assets, Net	3 Months Ended
	Jun. 30, 2024
Other Intangible Assets [Abstract]
Other intangible assets, net	9. Other intangible assets, net Information regarding the Company’s intangible assets is set forth below: As at June 30, 2024 Gross Accumulated Net Finite-lived intangible assets: Customer contracts $ 195,452 $ 168,862 $ 26,590 Customer relationships 194,299 130,894 63,405 Intellectual property and other rights 4,159 4,159 —  Software 84,101 53,462 30,639 Technology 5,847 5,417 430 Leasehold benefits 1,835 1,835 —  Trade names 639 630 9 Covenant not-to-compete 15,970 13,024 2,946 $ 502,302 $ 378,283 $ 124,019 Indefinite-lived intangible assets: Service mark 400 —  400 Total intangible assets $ 502,702 $ 378,283 $ 124,419 As at March 31, 2024 Gross Accumulated Net Finite-lived intangible assets: Customer contracts $ 195,347 $ 167,095 $ 28,252 Customer relationships 194,243 128,615 65,628 Intellectual property and other rights 4,153 4,153 —  Software 77,201 51,217 25,984 Technology 5,847 5,266 581 Leasehold benefits 1,835 1,835 —  Trade names 639 630 9 Covenant not-to-compete 15,979 12,464 3,515 $ 495,244 $ 371,275 $ 123,969 Indefinite-lived intangible assets: Service mark 400 —  400 Total intangible assets $ 495,644 $ 371,275 $ 124,369 The amortization and impairment expense recognized in the consolidated statements of income was as follows: Three months ended June 30, 2024 2023 Amortization expense $ 6,918 $ 8,725 $ 6, 918 $ 8,725 Estimated amortization expense related to finite-lived intangible assets as a Amount July 1, 2024 to March 31, 2025 $ 28,237 2026 25,261 2027 19,724 2028 16,047 2029 9,726 Thereafter 25,024 $ 124,019 Impairment of intangible assets During the year ended March 31, 2024, upon termination of a key client contract the Company determined that the carrying value of the associated customer relationship intangible asset exceeded the expected future cash flows. The Company determined the fair value of the identified customer relationship using the “Income Approach — Multi-period Excess Earnings Method (MEEM)”. Under the “Income Approach — Multi-period Excess Earnings Method”, the key assumptions consider projected sales, cost of sales, and operating expenses for the remaining life of intangible asset. These assumptions were determined by management utilizing internal operating plan, growth rates for revenues and operating expenses, and margin assumptions using market participant perspective. The fair value of the customer relationship intangible asset was determined using Level 3 inputs through an income approach which includes assumptions for discount rate of 11.5%. The fair value of the intangible asset was

Property and equipment

Property and equipment	3 Months Ended
	Jun. 30, 2024
Property, Plant and Equipment [Abstract]
Property and equipment	10. Property and equipment Property and equipment consists of the following: As at June 30, 2024 March 31, 2024 Owned Assets: Building s $ 9,236 $ 9,236 Computers and software 90,132 90,477 Furniture, fixtures and office equipment 94,155 94,400 Vehicles 1,012 1,012 Leasehold improvements 88,663 89,408 Capital work-in-progress 3,402 2,863 $ 286,600 $ 287,396 Less: Accumulated depreciation 214,787 213,656 Property and equipment, net $ 71,813 $ 73,740 The depreciation recognized in the consolidated statements of income was as follows: Three months ended June 30, 2024 2023 Depreciation expense $ 6,948 $ 5,712 $ 6,948 $ 5,712 During the three months ended June 30, 2024 and 2023, there were no material changes in estimated useful lives of property and equipment during the ordinary course of operations. As at

Leases

Leases	3 Months Ended
	Jun. 30, 2024
Leases [Abstract]
Leases	11. Leases Supplemental balance sheet information The following table sets forth the details of the operating lease liabilities: As at June 30, 2024 March 31, 2024 Operating lease Operating lease right-of-use-asset $ 178,641 $ 181,388 Operating lease liabilities - Current $ 28,264 $ 28,826 Operating lease liabilities - Non current $ 159,084 $ 161,054 Total operating lease liabilities $ 187,348 $ 189,880 The components of lease cost for operating leases for three months ended June 30, 2024 and 2023 are summarized below:  Three months ended June 30,  2024 2023 Operating lease cost $ 10,998 $ 11,164 Short-term lease cost 30 75 Variable lease cost 715 642 Total lease cost $ 11,743 $ 11,881 Other information relating to operating lease is summarized below:  Three months ended June 30,  2024 2023 Cash payments for amounts included in the measurement of lease liabilities : Operating cash outflows for operating leases $ (10,631 ) $ (9,647 ) Right-of-use asset obtained in exchange of lease liabilities-net 5,429 6,799 Weighted average remaining lease term (in years) 6.88 7.12 Weighted average discount rate 8.97 % 8.23 % The Company continued to evaluate its delivery center and office facility leases to determine where it can exit or consolidate its use, as a result the Company entered and surrendered certain operating leases resulting in increase of its lease liabilities by $10,084 and $6,879 and a decrease of its lease liabilities by $ and June 30, 2023 As at and March 31, 2024 and $52,292 . The table below reconciles the undiscounted cash flows for the Company’s operating leases as at June 30, 2024 to the operating lease liabilities recorded on the Company’s consolidated balance sheets: Period range Operating July 1, 2024 to March 31, 2025 $ 32,062 2026 42,261 2027 34,514 2028 33,765 2029 26,363 Thereafter 80,178 Total lease payments $ 249,143 Less: imputed interest $ 61,795 Total operating lease liabilities $ 187,348 The table below reconciles the undiscounted cash flows for the Company’s operating leases as at March 31, 2024 to the operating lease liabilities recorded on the Company’s consolidated balance sheets: Period range Operating 2025 $ 42,173 2026 41,086 2027 33,505 2028 32,970 2029 25,733 Thereafter 74,425 Total lease payments $ 249,892 Less: imputed interest $ 60,012 Total operating lease liabilities $ 189,880

Accumulated other comprehensive

Accumulated other comprehensive loss	3 Months Ended
	Jun. 30, 2024
Equity [Abstract]
Accumulated other comprehensive loss	12. Accumulated other comprehensive loss Accumulated other comprehensive income/(loss) (“AOCI”) consists of actuarial gain/(loss) on retirement benefits and cumulative translation adjustments. In addition, the Company enters into forward and option contracts, which are designated as cash flow hedges, in accordance with ASC Topic 815, Derivatives and Hedging. Cumulative changes in the fair values of cash flow hedges are recognized in AOCI on the Company’s consolidated balance sheets. The fair value changes are reclassified from AOCI to consolidated statements of income upon settlement of foreign currency forward and option contracts designated as cash flow hedges of a forecast transaction. The following table sets forth the changes in AOCI during the three months ended June 30, 2024 and 2023. Currency translation Unrealized Retirement Total Balance as at April 1, 2024 $ (256,979 ) $ (42 ) $ (3,539 ) $ (260,560 ) Gains / (losses) recognized during the period (3,877 ) (2,144 ) 834 (5,187 ) Reclassification to net income —  918 103 1,021 Income tax effects —  (1,863 ) (225 ) (2,088 ) Accumulated other comprehensive loss as at June 30, 2024 $ (260,856 ) $ (3,131 ) $ (2,827 ) $ (266,814 ) Balance as at April 1, 2023 $ (246,570 ) $ (3,721 ) $ (1,827 ) $ (252,118 ) Gains / (losses) recognized during the period (178 ) 1,580 (1,115 ) 287 Reclassification to net income —  1,693 4 1,697 Income tax effects —  (827 ) 229 (598 ) Accumulated other comprehensive loss as at June 30, 2023 $ (246,748 ) $ (1,275 ) $ (2,709 ) $ (250,732 )

Loans and borrowings

Loans and borrowings	3 Months Ended
	Jun. 30, 2024
Debt Disclosure [Abstract]
Loans and borrowings	13. Loans and borrowings Long-term debt The long-term loans and borrowings consist of the following: As at Currency Interest rate Final maturity June 30, 2024 March 31, 2024 US dollars SOFR + 1.20% 2028 $ 56,000 $ 56,000 US dollars SOFR + 1.15% 2030 100,000 —  Sterling Pound SONIA + 1.25% 2028 73,461 83,830 Total 229,461 139,830 Less: Debt issuance cost (962 ) (626 ) Total 228,499 139,204 Current portion of long-term debt $ 56,587 $ 36,675 Long-term debt $ 171,912 $ 102,529 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 1.20% 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 $8,000 each. On January 9, 2023, July 11, 2023, January 11, 2024 and July 11, 2024 the Company made a scheduled repayment of $8,000 each. As at June 30, 2024, the Company had complied with the financial covenants in all material respects in relation to this loan facility. In December 2022, the Company obtained a term loan facility of £ 83,000 104,945 1.25 8,300 8,300 In June 2024, the Company obtained a term loan facility of $100,000 from The Hongkong and Shanghai Banking Corporation Limited, Singapore Branch and JP Morgan Chase Bank N.A., Singapore Branch for general corporate purposes. The loan bears interest at a rate equivalent to the secured overnight financing rate (“SOFR”) plus a margin of 1.15% 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 $10,000 each. The Company had complied with the financial covenants in all material respects in relation to this loan facility. Expected payments for all of the Company’s long term-debt as at June 30, 2024 is as follows: Amount July 1, 2024 to March 31, 2025 $ 36,494 2026 56,989 2027 56,989 2028 48,989 2029 20,000 2030 10,000 Total $ 229,461 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 $64,638 (based on the exchange rate on June 30, 2024). The Company has established a line of credit in the UK amounting to $37,932 (based on the exchange rate on June 30, 2024). The Company has established a line of credit in North America amounting to $55,000. The Company has also established a line of credit in the Philippines amounting to $15,000. Further, the Company has also established a line of credit in South Africa amounting to $1,649 (based on the exchange rate June 30, 2024). As at June 30, 2024, WNS Global Services Private Limited has utilized an aggregate of $9.0 million from The Hongkong and Shanghai Banking Corporation Limited, bearing interest at SOFR plus a margin of 0.80% and an aggregate of $9.0 million was utilized under lines of credit from Citibank N.A., bearing interest at SOFR plus a margin of 0.75%. As at June 30, 2024, WNS North America has utilized $55,000 of its lines of credit from The HSBC Bank plc. The loan bears interest at a rate equivalent to the one month Term SOFR plus a margin of 1.65% per annum.

Fair Value Measurements

Fair Value Measurements	3 Months Ended
	Jun. 30, 2024
Fair Value Disclosures [Abstract]
Fair Value Measurements	14. Fair value measurements 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 June 30 Fair value measurement at reporting date using Description June 30, 2024 Quoted prices in Significant other observable inputs (Level 2) Significant unobservable inputs (Level 3) Assets Foreign exchange contracts $ 10,300 —  $  10,300 —  Investments in mutual funds 211,267 210,942 325 —  Total assets $  221,567 210,942 10,625 —  Liabilities Foreign exchange contracts $ 10,641 —  $ 10,641 —  Contingent consideration 20,722 —  —  $  20,722 Total liabilities $ 31,363 —  $ 10,641 $ 20,722 The assets and liabilities measured at fair value on a recurring basis as at March 31, 2024 are as follows: Fair value measurement at reporting date using Description March 31, 2024 Quoted prices in Significant inputs (Level 2) Significant unobservable inputs (Level 3) Assets Foreign exchange contracts $ 7,761 $ —  $ 7,761 $ —  Investments in mutual funds 145,635 145,322 313 —  Total assets $ 153,396 $ 145,322 $ 8,074 $ —   Liabilities Foreign exchange contracts $ 4,526 $ —  $ 4,526 $ —  Contingent consideration 20,510 —  —  20,510 Total liabilities $ 25,036 $ —   $ 4,526 $ 20,510 Description of significant unobservable inputs to Level 3 valuation The fair value of the contingent consideration liability for The Smart Cube and OptiBuy was estimated using a probability weighted method and achievement of target revenues and adjusted EBITDA (with certain adjustments) with a discount rate % During the year ended March 31, 2024, there was a change in the fair value of contingent consideration liability for The Smart Cube with a discount rate of 6.45%. 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 categorized under Level 3 fair value measurement is given below: As at June 30, 2024 March 31, 2024 Balance at the beginning of the Period $ 20,510 $ 42,256 Interest expense recognized in the consolidated statement of income 245 1,044 Gain recognized —  (22,470 ) Translation (33 ) (320 ) Balance at the end of the period $ 20,722 $ 20,510 During the three months ended June 30, 2024 and the year ended March 31, 2024

Derivatives And Hedge Accountin

Derivatives And Hedge Accounting	3 Months Ended
	Jun. 30, 2024
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivatives and hedge accounting	15. Derivatives and hedge accounting Derivative financial instruments The primary risks managed by using derivative instruments are foreign currency exchange 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 June 30, 2024 March 31, 2024 Forward contracts (Sell) In US dollars $ 498,883 $ 444,560 In Pound Sterling 185,857 130,248 In Euro 37,610 38,201 In Australian dollars 45,252 36,202 Others 54,129 22,589 $ 821,731 $ 671,800 Option contracts (Sell) In US dollars $ 319,610 $ 297,823 In Pound Sterling 129,783 116,356 In Euro 45,013 45,822 In Australian dollars 49,040 41,114 $ 543,446 $ 501,115 The following table sets forth the fair value of the of foreign exchange forward contracts and foreign exchange option contracts and their location on the consolidated balance sheets: Derivatives in cash flow hedging Derivatives not designated as hedging As at As at June 30, 2024 March 31, 2024 June 30, 2024 March 31, 2024 Assets: Derivative assets $ 9,188 $ 7,201 $ 1,112 $ 560 Liabilities: Derivative liabilities 6,454 3,373 4,187 1,153 $ 2,734 $ 3,828 $ (3,075 ) $ (593 ) The amount of gain/ (loss) reclassified from other comprehensive income into consolidated statement of income in respective line items for the three months ended June 30, 2024 and 2023 are as follows: Three months ended June 30, 2024 2023 Revenue $ (918 ) $ (1,693 ) Foreign exchange gain/(loss), net (331 ) —  Income tax related to amounts reclassified into consolidated statement of income 57 280 Total $ (1,192 ) $ (1,413 ) The following table sets forth the effect of foreign exchange forward contracts and foreign exchange option contracts on AOCI and the consolidated statement of income: Three months ended June 30, 2024 2023 Derivative financial instruments: Unrealized gain/(loss) recognized in OCI Derivatives in cash flow hedging relationships $ 219 $ (829 ) Gain/(loss) recognized in consolidated statements of income Derivatives not designated as hedging instruments (5,176 ) (1,748 ) $ (4,957 ) $ (2,577 ) As at June 30, 2024, a loss amounting to $42 net, excluding tax effects, included in AOCI, 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 12 months. As at June 30, 2024, the maximum outstanding term of the cash flow hedges was approximately 24 months. Due to the discontinuation of cash flow hedge accounting on account of non-occurrence of original forecasted transactions by the end of the originally specified time period, the Company recognized in the consolidated statement of income a loss for three months ended June 30, 2024 and 2023, respectively. 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 June 30, 2024 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 Financial Instruments Cash collateral received Net Amount Derivative assets $ 10,300 $ —  $ 10,300 $ (2,251 ) $ —  $ 8,049 Total $ 10,300 $ —  $ 10,300 $ (2,251 ) $ —  $ 8,049 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 Financial instruments Cash collateral pledged Net Amount Derivative liabilities $ 10,641 $ —  $ 10,641 $ (2,251 ) $ —  $ 8,390 Total $ 10,641 $ —  $ 10,641 $ (2,251 ) $ —  $ 8,390 Financial assets and liabilities subject to offsetting, enforceable master netting arrangements or similar agreements as at March 31, 2024 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 Financial Instruments Cash collateral received Net Amount Derivative assets $ 7,761 $ —  $ 7,761 $ (3,708 ) $ —  $ 4.053 Total $ 7,761 $ —   $ 7,761 $ (3,708 ) $ —   $ 4,053 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 Financial instruments Cash collateral pledged Net Amount Derivative liabilities $ 4,526 $ —  $ 4,526 $ (3,708 ) $ —  $ 818 Total $ 4,526 $ —   $ 4,526 $ (3,708 ) $ —   $ 818

Pension and Other Employee Obli

Pension and Other Employee Obligations	3 Months Ended
	Jun. 30, 2024
Retirement Benefits [Abstract]
Pension And Other Employee Obligations	16. Pension and other employee obligations Pension and other employee obligations consist of the following: As at June 30, 2024 March 31, 2024 Current: Salaries and bonus $ 60,002 $ 93,764 Pension 1,051 944 Withholding taxes on salary and statutory payables 10,882 10,644 Total $ 71,935 $ 105,352 Non-current: Pension and other obligations $ 24,691 $ 24,642 Total $ 24,691 $ 24,642 Employee benefit costs consist of the following: Three months ended June 30, 2024 2023 Salaries and bonus $ 183,176 $ 188,897 Employee benefit plans: Defined contribution plan 5,374 4,949 Defined benefit plan 1,396 1,142 Share-based compensation expense (Refer Note 23) 11,155 16,216 Total $ 201,101 $ 211,204 Employee benefit costs is recognized in the following line items in the consolidated statement of income: Three months ended June 30, 2024 2023 Cost of revenue $ 151,453 $ 158,753 Selling and marketing expenses 16,270 16,170 General and administrative expenses 33,378 36,281 Total $ 201,101 $ 211,204 Defined contribution plan The Company’s contributions to defined contribution plans are as follows: Three months ended June 30, 2024 2023 India $ 3,425 $ 3,188 United States 729 624 United Kingdom 697 721 South Africa 283 240 Sri Lanka 137 115 Philippines 103 61 Total $ 5,374 $ 4,949 Defined benefit plan The components of net periodic cost recognized in consolidated statements of income are as follows: Three months ended June 30, 2024 2023 Service cost $ 942 $ 850 Interest cost 402 339 Expected return on plan assets (51 ) (51 ) Amortization of prior service cost/(credit) (7 ) (6 ) Amortization of actuarial (gain)/loss, gross of tax 110 10 Net gratuity cost $ 1,396 $ 1,142 Components of retirement benefits in accumulated other comprehensive income (loss) as at June 30, 2024 and March 31, 2024 are as follows: As at June 30, 2024 March 31, 2024 Net actuarial (gain)/loss $ 3,755 $ 4,698 Net prior service cost/(credit) (65 ) (71 ) Accumulated Other comprehensive income/(loss), excluding tax effects $ 3,690 $ 4,627 The following table sets forth the funded status of the Company’s defined benefit plans and the amounts recognized in the Company’s financial statements based on actuarial valuations carried out as at June 30, 2024, and March 31, 2024. As at June 30, 2024 March 31, 2024 Change in projected benefit obligations Obligation at beginning of the period $ 23,305 $ 19,447 Foreign currency translation (12 ) (256 ) Service cost 942 3,012 Interest cost 402 1,342 Benefits paid (441 ) (2,393 ) Plan Amendments —  (17 ) Actuarial (gain)/loss (874 ) 2,170 Benefit obligation at end of the period $ 23,322 $ 23,305 Change in plan assets Plan assets at beginning of the period $ 2,712 $ 2,728 Foreign currency translation —  (40 ) Actual return on plan assets 12 182 Actual contributions 267 1,950 Benefits paid (332 ) (2,108 ) Plan assets at end of the period $ 2,659 $ 2,712 Unfunded status at the end of the period $ 20,663 $ 20,593 Unfunded amounts recognized in consolidated Balance sheets Current liability $ 1,051 $ 944 Non-current 19,612 19,649 Total accrued liability $ 20,663 $ 20,593 Accumulated benefit obligation $ 16,007 $ 15,680 Net amount recognized relating to the Company’s India plan, the Philippines plan , , and the Dubai plan 19,705, $92 The weighted average actuarial assumptions used to determine benefit obligations and net gratuity cost were: Three months ended June 30, 2024 2023 Discount rate: India 7.2% 7.2% Philippines 6.3% 5.9% Sri Lanka 11.7% 28.5% Dubai 5.1% 5.6% Rate of increase in compensation level 5.0% to 14.0% 5.0% to 14.0% Expected rate of return on plan assets 7.5% 7.5% 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. 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. Accordingly, the data related to the fair value of the assets for the various categories of plan asset held and classification of level of fair value under ASC 820-10 -“Fair Value Measurements and Disclosure” As at June 30, 2024, $ 1,368 1,290 1,351 1,360 40 61 39 The expected benefits are based on the same assumptions used to measure the Company’s defined benefit obligations as at June 30, 2024. The Company expects to contribute $3,362 to defined benefit plan for the year ending March 31, 2025. The maturity analysis of the Company’s defined benefit payments is as follows: Amount July 1, 2024 to March 31, 2025 $ 3,362 2026 3,310 2027 3,577 2028 4,185 2029 4,493 Thereafter 23,515 $ 42,442

Contract Liabilities

Contract Liabilities	3 Months Ended
	Jun. 30, 2024
Contract with Customer, Liability [Abstract]
Contract Liabilities	17. Contract liabilities Contract liabilities consists of the following: As at June 30, 2024 March 31, 2024 Current: Payments in advance of services $ 8,221 $ 6,215 Advance billings 9,204 6,659 Others 55 28 Total $ 17,480 $ 12,902 Non-current: Payments in advance of services $ 11,076 $ 11,495 Advance billings 1,591 1,104 Others 27 26 Total $ 12,694 $ 12,625

Other Liabilities

Other Liabilities	3 Months Ended
	Jun. 30, 2024
Other Liabilities Disclosure [Abstract]
Other Liabilities	18. Other liabilities Other liabilities consist of the following: As at June 30, 2024 March 31, 2024 Current: Withholding taxes and value added tax payables $ 8,801 $ 7,670 Contingent consideration (Refer Note 4(a) & 4(b)) 20,722 6,730 Other liabilities 13,787 5,452 Total $ 43,310 $ 19,852 Non-current: Contingent consideration (Refer Note 4(a) & 4(b)) $ —  $ 13,780 Other liabilities 118 117 Total $ 118 $ 13,897

Share Capital

Share Capital	3 Months Ended
	Jun. 30, 2024
Equity [Abstract]
Share capital	19. Share capital As at June 30, 2024, 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 44,170,987 ordinary shares outstanding (excluding 1,643,731 treasury shares) as at June 30, 2024. There were no preferred shares outstanding as at June 30, 2024. As at March 31, 2024, 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 45,684,145 ordinary shares outstanding as at Marche 31, 2024. There were no preferred shares outstanding as at March 31, 2024. Treasury shares During the three months ended June 30, 2024, the shareholders of the Company authorized the repurchase of of the Company’s ordinary shares, at a price range of $ to $ per ordinary share. Pursuant to the terms of the repurchase program, the Company’s ordinary shares may be purchased in the open market from time to time for months from May 30, 2024 to March 31, 2025. The Company is not obligated under the repurchase program to repurchase a specific number of ordinary shares, and the repurchase program may be suspended at any time at the Company’s discretion. The Company may fund the repurchases with internal or external sources. During the three months June 30, 2024 ordinary shares of During the three months ended June 30, 2024, the shareholders of the Company authorized a new share repurchase program for the repurchase of During the three months ended June 30, 2024, the Company purchased ordinary shares in the open market for a total consideration of $ (including transaction costs of $ ) under the above-mentioned share repurchase program. The Company funded the repurchases under the repurchase program with cash on hand.

Revenue

Revenue	3 Months Ended
	Jun. 30, 2024
Revenue from Contract with Customer [Abstract]
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 Three months ended June 30, 2024 2023 Industry-specific $ 140,043 $ 131,463 Finance and accounting 64,702 73,639 Customer experience services 61,333 66,029 Research and analytics 40,511 39,458 Others 16,526 15,912 Total $ 323,115 $ 326,501 Revenue by industry Three months ended June 30, 2024 2023 Insurance $ 90,662 $ 87,792 Healthcare 43,846 44,308 Diversified businesses including manufacturing, retail, CPG, media and entertainment, and telecom 44,319 49,405 Travel and leisure 42,675 56,757 Banking and financial services 29,053 23,931 Shipping and logistics 25,504 24,626 Hi-tech and 24,220 22,995 Utilities 22,836 16,687 Total $ 323,115 $ 326,501 Revenue by contract type Three months ended June 30, 2024 2023 Full-time-equivalent $ 234,163 $ 230,882 Transaction 48,076 46,365 Subscription 15,737 17,346 Fixed price 14,867 16,288 Others 10,272 15,620 Total $ 323,115 $ 326,501 Revenue by delivery location Three months ended June 30, 2024 2023 India $ 183,109 $ 174,511 Philippines 42,715 47,236 United States 37,170 43,022 South Africa 23,542 17,848 UK (1) 17,878 20,362 Romania 4,728 7,288 Sri Lanka 3,728 4,650 China 3,692 3,880 Poland 3,461 3,419 Costa Rica 1,560 1,884 Australia 1,388 1,449 Malaysia 144 80 Spain —  872 Total $ 323,115 $ 326,501 (1) Includes revenue derived from Germany, which was not significant. Revenue by geography Refer Note 26 — External revenue. Contract balances Contract assets The movement in contract assets during the three months ended June 30, 2024 is as follows: As at June 30, 2024 Sales Transition Upfront Total Opening balance $ 11,227 $ 44,137 $ 9,434 $ 64,798 Additions during the period 1,979 2,696 717 5,392 Amortization during the period (548 ) (1,386 ) (955 ) (2,889 ) Impairment loss recognized during the period — — — — Translation adjustments 17 (89 ) 9 (63 ) Closing balance $ 12,675 $ 45,358 $ 9,205 $ 67,238 The movement in contract assets during the year ended March 31, 2024 is as follows: As at March 31, 2024 Sales Transition Upfront Total Opening balance $ 13,415 $ 41,905 $ 11,922 $ 67,242 Additions during the period 1,249 10,178 7,199 18,626 Amortization during the period (2,856 ) (7,657 ) (9,820 ) (20,333 ) Impairment loss recognized during the period (655 ) — — (655 ) Translation adjustments 74 (289 ) 133 (82 ) Closing balance $ 11,227 $ 44,137 $ 9,434 $ 64,798 Contract liabilities Contract liabilities consist of the following: As at June 30, 2024 March 31, 2024 Payments in advance of services $ 19,297 $ 17,710 Advance billings 10,795 7,763 Others 82 54 Total $ 30,174 $ 25,527 Revenue recognized during the three months ended June 30, 2024 and June 30, 2023, which was included in the contract liabilities balance at the beginning of the respective periods , Three months ended June 30, 2024 2023 Payments in advance of services $ 1,746 $ 2,090 Advance billings 3,239 2,675 Others 13 341 Total $ 4,998 $ 5,106 The estimated revenue expected to be recognized in the future relating to remaining performance obligations as at June 30, 2024 and March 31, 2024 is as follows: As at June 30, 2024 Less than 1 Year 1-2 years 2-5 years More Total Transaction price allocated to remaining performance obligations $ 1,983 $ 1,539 $ 308 $ — $ 3,830 As at March 31, 2024 Less than 1 Year 1-2 years 2-5 years More Total Transaction price allocated to remaining performance obligations $ 1,149 $ 1,015 $ 291 $ — $ 2,455 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.

Interest expense

Interest expense	3 Months Ended
	Jun. 30, 2024
Interest Expense [Abstract]
Interest expense	21. Interest expense Interest expense consists of the following: Three months ended June 30, 2024 2023 Interest expense $ 3,979 $ 3,303 Others 402 339 Total $ 4,381 $ 3,642

Other income, net

Other income, net	3 Months Ended
	Jun. 30, 2024
Other Income, Nonoperating [Abstract]
Other income, net	22. Other income, net Other income, net consists of the following: Three months ended June 30, 2024 2023 Net gain arising on financial assets $ 2,814 $ 2,591 Interest income 455 1,567 Others, net 588 622 Total $ 3,857 $ 4,780

Share-Based Payments

Share-Based Payments	3 Months Ended
	Jun. 30, 2024
Share-Based Payment Arrangement [Abstract]
Share-based payments	23. 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 requisite service Share-based compensation expense during the three months ended June 30, 2024 and 2023 is as follows: Three months ended June 30, 2024 2023 Share-based compensation expense recorded in: Cost of revenue $ 2,169 $ 4,153 Selling and marketing expenses 1,521 3,127 General and administrative expenses 7,465 8,936 Total share-based compensation expense $ 11,155 $ 16,216 Income tax benefit (including excess tax benefit) related to share-based compensation expense 2,379 3,630 During the three months ended June 30, 2024, the Company modified the terms of certain unvested RSUs to vest immediately, which would have lapsed on account of non-achievement of market and non-market conditions. The Company identified it as Type III modification and the incremental compensation cost amounted to $1,899 recognized immediately in the consolidated statement of income. Upon exercise of RSUs, the Company issued 130,573 and 97,472 ordinary shares during the three months ended June 30, 2024 and 2023, 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, 2023 1,032,718 $ 63.38 $ 96,218 Granted 405,709 80.50 Exercised (306,701 ) 61.30 Forfeited (34,739 ) 81.56 Outstanding as at March 31, 2024 1,096,987 $ 69.73 $ 55,436 Granted 210,580 47.64 Exercised (56,988 ) 68.84 Forfeited (27,671 ) 82.21 Outstanding as at June 30, 2024 1,222,908 65.68 64,203 RSUs exercisable 611,981 $ 61.75 $ 32,129 RSUs expected to vest 555,031 $ 65.68 $ 29,139 The fair value of RSUs is generally the market price of the Company’s shares on the date of grant. As at June 30, 2024, there was $17,941 of unrecognized compensation cost related to unvested RSUs. This amount is expected to be recognized over a weighted average period of 2.7 years. To the extent the actual forfeiture rate is different than what the Company has anticipated, share-based compensation 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 three months ended June 30, 2024 and year ended March 31, 2024 was $47.64 per ordinary share and $80.50 per ADS, respectively. The aggregate intrinsic value of RSUs exercised during the three months ended June 30, 2024 and year ended March 31, 2024 was $2,884 and $20,204, respectively. The total grant date fair value of RSUs vested during the three months ended June 30, 2024 and year ended March 31, 2024 was $6,693 and $25,170, respectively. The weighted average share price of RSUs exercised during the three months ended June 30, 2024 and year ended March 31, 2024 was $50.17 and $65.88, 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 Aggregate Outstanding as at March 31, 2023 $ 58,639 $ 14.30 $ 5,463 Granted — — — Exercised (58,639 ) $ 14.30 $ — Forfeited — — — Outstanding as at March 31, 2024 — — — Granted — — — Exercised — — — Forfeited — — — Outstanding as at June 30, 2024 — — — RSUs exercisable — — — RSUs expected to vest — — — The aggregate intrinsic value of RSUs exercised during the three months ended June 30, 2024 and year ended March 31, 2024 was $NIL and $3,755, respectively. The weighted average share price of RSU exercised during the three months ended June 30, 2024 and year ended March 31, 2024 was $NIL and $64.04, respectively. (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 Aggregate Outstanding as at March 31, 2023 790,508 $ 56.32 $ 73,652 Granted 117,747 87.03 Exercised (113,631 ) 45.82 Forfeited (16,906 ) 65.25 Outstanding as at March 31, 2024 777,718 $ 62.15 $ 39,307 Granted 153,207 41.31 Exercised (6,883 ) 33.54 Forfeited (10,129 ) 85.08 Lapsed (65,450 ) 78.80 Outstanding as at June 30, 2024 848,463 $ 57.04 $ 44,544 RSUs exercisable 496,269 $ 51.39 $ 26,054 RSUs expected to vest 328,835 $ 57.04 $ 17,264 During the three months ended June 30, 2024, the Company issued 153,207 RSUs (March 31, 2024: 117,747 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 requisite service 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 three months ended June 30, 2024 and year ended March 31, 2024 was $41.31 per ordinary share and $87.03 per ADS, respectively. The share compensation expense charged during the three months ended June 30, 2024 was $991 (March 31, 2024: $5,196). As at June 30, 2024, there was $7,249 of unrecognized compensation cost related to these RSUs. This amount is expected to be recognized over a weighted average period of 2.2 years. The total grant date fair value of these RSUs vested during the three months ended June 30, 2024 and year ended March 31, 2024 was $5,352 and $9,352, respectively. The aggregate intrinsic value of RSUs exercised during the three months ended June 30, 2024 and year ended March 31, 2024 was $356 and $7,812, respectively. The weighted average share price of RSU exercised during the three months ended June 30, 2024 and year ended March 31, 2024 was $51.68 and $68.75, 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 Aggregate Outstanding as at March 31, 2023 837,091 $ 55.30 $ 77,992 Granted 205,968 84.83 Exercised (138,901 ) 45.89 Forfeited (19,386 ) 79.05 Outstanding as at March 31, 2024 884,772 $ 62.49 $ 44,672 Granted 12,396 43.02 Exercised (65,513 ) 59.29 Forfeited (11,177 ) 81.58 Outstanding as at June 30, 2024 820,478 62.62 43,075 RSUs exercisable 590,620 $ 54.38 $ 31,008 RSUs expected to vest 202,112 $ 62.62 $ 10,611 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 June 30, 2024, there was $17,032 of unrecognized compensation costs related to unvested PSUs, net of forfeitures. This amount is expected to be recognized over a weighted average period of 2.4 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 three months ended June 30, 2024 and year ended March 31, 2024 was $43.02 per ordinary share and $84.83 per ADS, respectively. The aggregate intrinsic value of PSUs exercised during the three months ended June 30, 2024 and year ended March 31, 2024 was $3,287 and $9,319, respectively. The total grant date fair value of PSUs vested during the three months ended June 30, 2024 and year ended March 31, 2024 was $2,652 and $11,186 respectively. The weighted average share price of PSU exercised during the three months ended June 30, 2024 and year ended March 31, 2024 was $50.17 and $67.09, respectively. Total cash received as a result of RSUs exercised during the year $Nil . 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 3,178 and 2,495 RSUs during the year ended March 31, 2024, 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 instant basis, nine months anniversary, 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 requisite service RSUs to drive higher growth In the prior periods, 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 requisite service 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 non-achievement The fair value of these RSUs is determined using the Monte-Carlo simulation. The grant date fair value of RSUs granted was $ 28.00 During the year ended March 31, 2023, the Company modified the terms of the original grant to increase the requisite service period. The revised requisite service period ranges from 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 three months ended June 30, 2024 and 2023 considering the net revenue target is not expected to be met, based on the current projections. As at June 30, 2024, there was $18,056 of unrecognized compensation cost related to these RSUs.

Income taxes

Income taxes	3 Months Ended
	Jun. 30, 2024
Income Tax Disclosure [Abstract]
Income taxes	24. Income taxes The domestic and foreign source component of income/(loss) before income taxes is as follows: Three months ended June 30, 2024 2023 Domestic $ (4,726 ) $ (3,597 ) Foreign 42,775 42,601 Income before income taxes $ 38,049 $ 39,004 The Company’s income tax expense/(benefit) consists of following Three months ended June 30, 2024 2023 Current taxes Domestic taxes $ —  $ —  Foreign taxes 11,418 13,040 $ 11,418 $ 13,040 Deferred taxes Domestic taxes —  —  Foreign taxes (2,291 ) (6,000 ) $ (2,291 ) $ (6,000 ) Income tax expense $ 9,127 $ 7,040 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 three months ended June 30, 2024, 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 were eligible for a 100% income tax exemption for a period of five years from the date of commencement of operations which expired 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. Some of these operations which have completed a period of ten years from the date of commencement are eligible for a 50% income tax exemption for a further period of five years subject to creation of a Special Economic Zone Re-investment 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 $1,696, $10,265 and $20,735 for the three months ended June 30, 2024 and the years ended March 31, 2024 and 2023 respectively. Such additional tax would have decreased the basic and diluted earnings per share for the three months ended June 30, 2024 by $0.04 and $0.03, respectively ($0.05 and $0.04, respectively, for the three months ended June 30, 2023). Income taxes recognized in other comprehensive income are as follows: Three months ended June 30, 2024 2023 Current taxes $ — $ — Deferred taxes: Unrealized gain/(loss) on cash flow hedging derivatives 1,863 827 Retirement benefits 222 (229 ) Total income tax (benefit)/ expense recognized directly in other comprehensive income $ 2,085 $ 598 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 $1,390,296, $1,349,654 1,172,255 as at June 30, 2024, March 31, 2024 and March 31, 2023 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 2020, which assess additional taxable income that could in the aggregate give rise to an estimated $3,629 in additional taxes, including interest of $623. These orders of assessment allege that the transfer pricing 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 $82,830 in additional taxes, including interest of $29,467. The income tax authorities have filed or may file appeals against these orders at higher appellate authorities. The following table summarizes the activities related to the Company’s unrecognized tax benefits for uncertain tax positions As at June 30, 2024 March 31, 2024 Opening Balance $ 9,284 $ 9,942 Increase/(Decrease) related to prior period tax positions — (511 ) Increase related to current year tax positions — — Translation adjustments 2 (147 ) Closing Balance $ 9,286 $ 9,284 The unrecognized tax benefit as at June 30, 2024 of $9,286, if recognized would impact the effective tax rate. 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 June 30, 2024, the Company had provided a tax reserve of $9,286 (March 31, 2024: $9,284) primarily on account of the Indian tax authorities’ denying the set off of brought forward business losses and unabsorbed depreciation. As at June 30, 2024, corporate tax returns for years ended 2021 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 $10,862 (March 31, 2024: $10,840) 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 pertaining to the pre-acquisition In 2016, we also received an assessment order from the Sri Lankan Tax Authority, demanding payment of LKR25.2 million ($0.1 million based on the exchange rate on June 30, 2024) in connection with the review of our tax return for fiscal year 2012. The assessment order challenges the tax exemption that we have claimed for export business. We have filed an appeal against the assessment order with the Sri Lankan Tax Appeal Commission in this regard. Based on consultations with our tax advisors, we believe this order of assessment will more likely than not be vacated in our favour by the higher appellate authorities and we intend to dispute the order of assessment. No assurance can be given, however, that we will prevail in our tax disputes. If we do not prevail, payment of additional taxes, interest and penalties may adversely affect our results of operations, financial condition and cash flows. There can also be no assurance that we will not receive similar or additional orders of assessment in the future.

Earnings per share

Earnings per share	3 Months Ended
	Jun. 30, 2024
Earnings Per Share [Abstract]
Earnings per share	25. Earnings per share The following table sets forth the computation of basic and diluted earnings per share: Three months ended June 30, 2024 2023 Numerator: Net income $ 28,922 $ 31,964 Denominator: Basic weighted average number of shares outstanding 45,443,899 47,997,486 Dilutive impact of equivalent share-based options and RSUs 1,981,118 2,261,771 Diluted weighted average number of shares outstanding 47,425,017 50,259,257 Earnings per share Basic 0.64 0.67 Diluted 0.61 0.64 Weighted average potentially dilutive shares considered anti-dilutive and not included in computing diluted earnings per share 204,700 —  The computation of earnings per ordinary share (“EPS”) was determined by dividing net income by the weighted average number of shares outstanding during the respective periods.

Segment reporting

Segment reporting	3 Months Ended
	Jun. 30, 2024
Segment Reporting [Abstract]
Segment reporting	26. Segment reporting The Company provides business process management services. Effective April 1, 2023, the Company adopted a new organizational structure featuring four SBUs, each headed by a chief business officer. Under the new organizational structure, the Company combined its prior verticals into the four SBUs The SBUs’ performance is reviewed by the Group Chief Executive Officer, who has been identified as the Chief Operating decision Maker (“CODM”) as defined by ASC 280, “Segment Reporting.” The CODM evaluates the Company’s performance and allocates resources based on revenue growth and operating performance of SBUs. The Company’s operating segments, effective April 1, 202 3 • Banking/Financial Services, and Insurance (“BFSI”), • Travel, Shipping/Logistics, and Utilities (“TSLU’’), • Manufacturing/Retail/Consumer, Hi-tech/Professional • Healthcare/Life Sciences (“HCLS”) The Company uses revenue less repair payments (non-GAAP) non-GAAP The CODM does not evaluate certain operating expenses, interest expense, other income, net and income taxes by segment, therefore the Company does not allocate these expenses by segment. Assets and liabilities used in Company’s business are not identified to any of the reportable segments as they are used interchangeably between segments. Management believes that it is currently not practicable to provide segment disclosures relating to total assets and liabilities, since a meaningful segregation of the available data is onerous. The segment results for the three months ended June 30, 2024 are as follows: TSLU MRHP HCLS BFSI Reconciling (3) Total Revenue from external customers Segment Revenue $ 93,466 $ 76,943 $ 41,487 $ 118,410 $ (7,191 ) $ 323,115 Payments to repair centers —  —  —  10,676 —  10,676 Revenue less repair payments (non-GAAP) 93,466 76,943 41,487 107,734 (7,191 ) 312,439 Adjusted cost of revenue (1) (2) 56,013 42,459 25,906 66,850 5,370 196,599 Segment gross profit 37,453 34,484 15,581 40,884 (12,561 ) 115,840 Other costs 59,194 Other income, net (3,857 ) Interest expense 4,381 Amortization of intangible assets 6,918 Share-based compensation expense 11,155 Income- tax expense 9,127 Net income $ 28,922 (1) Excludes share-based compensation expense. (2) Adjusted cost of revenue under reconciling items includes inter and intra segment eliminations and unallocated expenses. (3) Revenue under reconciling items includes inter and intra segment eliminations and impact of foreign exchange fluctuations. No client The segment results for the three months ended June 30, 2023 are as follows: TSLU MRHP HCLS BFSI Reconciling (3) Total Revenue from external customers Segment Revenue $  102,174 $  80,996 $  40,867 $  110,116 $ (7,652 ) $  326,501 Payments to repair centers —  —  —  9,013 —  9,013 Revenue less repair payments (non-GAAP) 102,174 80,996 40,867 101,103 (7,652 ) 317,488 Adjusted cost of revenue (1) (2) 59,950 47,701 28,861 61,624 2,633 200,769 Segment gross profit 42,224 33,295 12,006 39,479 (10,285 ) 116,719 Other costs 53,912 Other income, net (4,780 ) Interest expense 3,642 Amortization of intangible assets 8,725 Share-based compensation expense 16,216 Income- tax expense 7,040 Net income $ 31,964 (1) Excludes share-based compensation expense. (2) Adjusted cost of revenue under reconciling items includes inter and intra segment eliminations and unallocated expenses. (3) Revenue under reconciling items includes inter and intra segment eliminations and impact of foreign exchange fluctuations. No client (Amounts in thousands, except share and per share data) 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: Three months ended June 30,   2024     2023   Jersey, Channel Islands $ —  $ —  North America (primarily the US) 148,220 157,785 UK 95,439 89,662 Australia 23,645 20,671 Europe (excluding the UK) 24,131 27,590 South Africa 2,909 3,495 Rest of the world 28,771 27,298 Total $ 323,115 $ 326,501 The Company’s long-lived assets by geographic area, which consist of property and equipment and right-of-use are as As at  June 30, 2024   March 31, 2024  Jersey, Channel Islands $ —  $ —  India 128,530 130,481 Philippines 59,907 63,881 South Africa 31,087 31,257 North America 12,523 15,649 UK 6,095 2,135 Rest of the world 12,312 11,725 Total $ 250,454 $ 255,128

Commitment and contingencies

Commitment and contingencies	3 Months Ended
	Jun. 30, 2024
Commitments and Contingencies Disclosure [Abstract]
Commitment and contingencies	27. Commitment and contingencies Capital commitments As at June 30, 2024 and March 31, 2024, the Company had committed to spend approximately $8,930 and $8,022, respectively, under agreements to purchase property and equipment and software Bank guarantees Certain subsidiaries of the Company hold bank guarantees aggregating $910 and $896 as at June 30, 2024 and March 31, 2024, respectively. These guarantees have a remaining expiry term ranging from one 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. Others From time to time, the Company receives orders of assessment from the VAT, service tax and GST authorities, demanding payment of $10,704 towards VAT, service tax and GST for the period April 1, 2014 to March 31, 2020. 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. No assurance can be given, however, that we will prevail in our tax disputes. If we do

Summary of significant accoun_2

Summary of significant accounting policies (Policies)	3 Months Ended
	Jun. 30, 2024
Accounting Policies [Abstract]
Basis of preparation and consolidation	a. Basis of preparation and consolidation These unaudited consolidated financial statements have been prepared, in compliance with United States generally accepted accounting principles (“US GAAP”) and the rules and regulations of the Securities and Exchange Commission (the “SEC”) for reporting on Form 10-Q. The Company consolidates all of its subsidiaries. Subsidiaries are consolidated from the date control commences until the date control ceases. All inter-company and intra-company balances, transactions, income and expenses including unrealized income or expenses are eliminated on consolidation. The standalone financial statements of subsidiaries are fully consolidated on a line-by-line basis. Intra-group balances and transactions, and gains and losses arising from intra-group transactions, are eliminated while preparing consolidated financial statements. Accounting policies of the respective individual subsidiaries and equity affiliates are aligned wherever necessary, so as to ensure consistency with the accounting policies that are adopted by the Company under US GAAP.
Use of estimates	b. Use of estimates The preparation of unaudited consolidated financial statements in conformity with US GAAP requires management to make estimates that affect the application of accounting policies and the reported amount of assets, liabilities, income, expenses and contingent liability. 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. Significant items subject to such estimates and assumptions include the useful lives of property and equipment, business combinations, intangible assets and goodwill, revenue recognition, allowance for credit losses, valuation allowances for deferred tax assets, current income taxes, the valuation of derivative financial instruments, the measurement of lease liabilities and operating lease right-of-use
Business combinations	c. Business combinations Business combinations are accounted for using the acquisition method of accounting in accordance with Accounting Standard Codification (“ASC”) Topic 805 , “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. Acquisition-related 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.
Functional and presentation currency	d. 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	e. 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 remeasurement of trading activities are disclosed under foreign exchange gains/losses and remeasurement with functional currency of financing activities are disclosed under interest 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 for which the functional currency is other than the US dollar 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 currency translation adjustment.
Derivative financial instruments and hedge accounting	f. 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 to hedge certain foreign currency exposures. i. Cash flow hedges The Company recognizes derivative instruments as either assets or liabilities in the balance sheet 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 be highly effective. 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 accumulated other comprehensive income/(loss), 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) 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. 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 under 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. ii. Offsetting of financial instruments Financial assets and financial liabilities are offset against each other and the net amount reported in the balance sheet if a right to set off exists. iii. 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. i v Impairment of non-derivative Loss allowance for accounts 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.
Equity and share capital	g. Equity and share capital 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 additional paid-in paid-in 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 additional paid-in capital or retained earnings.
Cash and cash equivalents	h. 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	i. Investments i. Mutual funds The Company’s mutual fund investments represent liquid investments and are acquired principally for the purpose of earning daily income. Investments in mutual fund 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 ii. Investments in fixed deposits Investments in fixed deposits consist of term deposits with original maturities of more than three months with banks.
Funds held for clients	j. 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 the client’s behalf.
Property and equipment	k. Property and equipment Property and equipment are stated at historical cost less accumulated depreciation and amortization and accumulated impairment loss. 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 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 reviews property and equipment for impairment whenever events or changes in circumstances indicate that the related carrying amounts may not be recoverable. Such assets are required to be tested for impairment if the carrying amount of the assets is higher than the future undiscounted net cash flows expected to be generated from the assets. The impairment amount to be recognized is measured as the amount by which the carrying value of the assets exceeds their fair value. The Company determines fair value by using a discounted cash flow approach.
Goodwill	l. 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 tested, at the reporting unit 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 is set forth under “impairment of intangible assets and goodwill” below.
Intangible assets	m. Intangible assets Intangible assets are recognized only when asset recognition criteria are met. 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 The Company capitalizes certain costs related to the development or enhancements to existing software products to be sold, leased or otherwise marketed and / or used for internal use. The Company begins to capitalize costs to develop or enhance software when planning stage efforts are successfully completed, management has authorized and committed project funding, and it is probable that the project will be completed and the software will be used as intended. Costs incurred prior to meeting these criteria, together with costs incurred for training and maintenance, are expensed as incurred and recorded within “General and administrative expenses” in the Company’s consolidated statements of income. 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 planning stage 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	n. Impairment of intangible assets and goodwill Goodwill is not subject to amortization and is 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. Such assets are required to be tested for impairment if the carrying amount of the assets is higher than the future undiscounted net cash flows expected to be generated from the assets. The impairment amount to be recognized is measured as the amount by which the carrying value of the assets exceeds their fair value. The Company determines fair value by using a discounted cash flow approach. Previously recognized impairment loss is not reversed.
Employee benefits	o. 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 statement of income 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, Dubai and Sri Lanka are entitled to a defined benefit retirement plan covering eligible employees of the Company. The plan provides for a lump-sum payment to eligible employees, at retirement, death, and incapacitation or on termination of employment, of an amount based on the respective employees’ salary and tenure of employment (subject to a maximum of The Company’s Sri Lanka subsidiary, Philippines subsidiary, Dubai branch and two Indian subsidiaries have unfunded gratuity obligations. (See also note 16 for references for Dubai) 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 Topic 715 – “Compensation-Retirement Benefits.” The Company includes the service cost component of the net periodic benefit cost in the same line item or items as other compensation costs arising from services rendered by the respective employees during the period. The interest cost is included in interest expense. Expected return on plan assets and amortization of actuarial gains/loss are included in other income/(expense), net. 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	p. 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 equity-settled share-based compensation expense relating to share-based payments using a fair value method in accordance with ASC 718 “Compensation-Stock Compensation.” The Company is required to estimate share-based compensation expense, net of estimated forfeiture and expectation of market and non-market
Provisions and accrued expenses	q. Provisions and accrued expenses A provision is recognized in the balance sheet 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
Revenue recognition	r. 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, 606-10-55-36 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 ASC 606 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 ASC 606 under the application guidance in paragraphs “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. 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	s. 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. A lease is classified as a finance lease if any one of the following criteria are met: (1) the lease transfers ownership of the asset by the end of the lease term, (2) the lease contains an option to purchase the asset that is reasonably certain to be exercised, (3) the lease term is for a major part of the remaining useful life of the asset or (4) the present value of the lease payments equals or exceeds substantially all of the fair value of the asset. Operating leases are presented within “Operating lease right-of-use At the date of commencement of the lease, the Company recognizes a ROU and a corresponding lease liability for all lease arrangements under which it is a lessee, except for short-term leases. ROU 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. The lease arrangements include options to extend or terminate the lease before the end of the lease term. ROU and lease liabilities include these options when it is reasonably certain that they will be exercised. The ROU 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. Lease expense for operating lease arrangements is recognized on a straight-line basis over the lease term reflecting single operating lease cost. 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. In the case of sub-leases, sub-lease sub-lease sub-lease sub-lease sub-lease. The Company has elected to not separate lease and non-lease
Interest expense	t. Interest expense Interest expense comprises interest cost on borrowings, transaction costs, the gains or losses on settlement of related derivative instruments and interest on defined benefit obligations. 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	u. Income taxes Income tax comprises current and deferred tax. Income tax expense is recognized in the consolidated statement of income except to the extent it relates to items directly recognized in equity, in which case it is recognized in equity. i. Current income tax Current income tax for the current and prior periods are measured at the amount expected to be recovered from or paid to the taxation authorities based on the taxable profit for the period. The tax rates and tax laws used to compute the amount are those that are enacted by the reporting date and applicable for the period. The Company offsets current tax assets and current tax liabilities where it has a legally enforceable right to set off the recognized amounts and where it intends either to settle on a net basis. 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. 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 at the reporting date. Deferred tax assets are reduced by a valuation allowance if, based on available evidence, it is more likely than not that some portion or all of the deferred tax assets will not be realized. The Company recognizes deferred tax liabilities for all taxable temporary differences except those associated with the investments in subsidiaries where the undistributed earnings are deemed to be reinvested indefinitely and will not be remitted in foreseeable future or that the earnings would be remitted in a tax-free manner. The effect on deferred tax assets and liabilities of a change in tax rates or tax status is recognized in the statements of income in the period in which the change is identified. The Company releases (reclassifies) the tax effects from AOCI to the consolidated statements of income at the time of settlement of cash flows hedges and amortization of deferred actuarial gain/(loss) on retirement benefits.
Earnings per share	v. Earnings per share Basic earnings per share are computed using the weighted-average number of ordinary shares outstanding during the period adjusted for outstanding shares that are subject to repurchase 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	w. 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 as a reduction of expenses in the consolidat ed
Concentration of credit risk	y. Concentration of credit risk Credit risk arises from the possibility that customers may not be able to settle their obligations as agreed. Accounts receivable 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 accounts receivable. The credit risk on investments, bank deposits and derivative financial instruments is limited because the counterparties are banks and mutual funds with high credit ratings assigned by international

Summary of significant accoun_3

Summary of significant accounting policies (Tables)	3 Months Ended
	Jun. 30, 2024
Accounting Policies [Abstract]
Schedule of Estimated Useful Lives of Property Plant 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
Schedule of Finite Lived 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 Combination (Tables)

Business Combination (Tables)	3 Months Ended
	Jun. 30, 2024
The Smart Cube Limited [Member]
Recognized Identified Assets Acquired and Liabilities Assumed [Line Items]
Schedule of Assets Acquired and Liabilities Assumed in the Business Combination	The purchase price has been allocated, as set out below, to the assets acquired and liabilities assumed in the business combination. Amount Cash $ 6,777 Accounts receivables 6,672 Unbilled revenue 1,775 Prepaid expense and other current assets 961 Property and equipment 319 Operating lease right-of-use 1,736 Other intangible assets - Customer relationships 26,759 - Customer contracts 1,972 - Covenant not-to-compete 1,309 - Software 1,305 Non-current 1,329 Deferred tax assets 1,372 Current liabilities (6,241 ) Non-current (1,352 ) Operating lease liabilities (1,736 ) Deferred tax liabilities (7,758 ) Net assets acquired 35,199 Less: Purchase consideration (121,643 ) Goodwill on acquisition $ 86,444
OptiBuy sp. z.o.o. [Member]
Recognized Identified Assets Acquired and Liabilities Assumed [Line Items]
Schedule of Assets Acquired and Liabilities Assumed in the Business Combination	The purchase price has been allocated, as set out below, to the assets acquired and liabilities assumed in the business combination. Amount Cash $ 1,081 Accounts receivables 1,936 Unbilled revenue 294 Prepaid expense and other current assets 355 Property and equipment 45 Operating lease right-of-use 234 Other intangible assets - Customer relationships 3,434 - Customer contracts 932 - Covenant not-to-compete 956 - Software 122 Non-current 594 Deferred tax assets 17 Current liabilities (2,557 ) Non-current (53 ) Operating lease liabilities (234 ) Deferred tax liabilities (1,027 ) Net assets acquired 6,129 Less: Purchase consideration (31,756 ) Goodwill on acquisition $ 25,627
Large Insurance Company [Member]
Recognized Identified Assets Acquired and Liabilities Assumed [Line Items]
Schedule of Assets Acquired and Liabilities Assumed in the Business Combination	The purchase price has been allocated, as set out below: Amount Other 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 Private Limited [Member]
Recognized Identified Assets Acquired and Liabilities Assumed [Line Items]
Schedule of Assets Acquired and Liabilities Assumed in the Business Combination	The purchase price has been allocated, as set out below, to the assets acquired and liabilities assumed in the business combination. Amount Cash $ 4,670 Investments 11,235 Accounts receivables 6,738 Unbilled revenue 705 Prepaid expense and other current assets 1,633 Property and equipment 707 Operating lease right-of-use 1,470 Other intangible assets - Customer relationships 45,331 - Customer contracts 5,267 - Covenant not-to-compete 5,001 - Software & Trade name 92 Non-current 403 Deferred tax assets 632 Current liabilities (7,799 ) Non-current (1,265 ) Operating lease liabilities (1,470 ) Deferred tax liabilities (13,717 ) Net assets acquired 59,633 Less: Purchase consideration (170,347 ) Goodwill on acquisition $ 110,714

Cash, cash equivalents and re_2

Cash, cash equivalents and restricted cash (Tables)	3 Months Ended
	Jun. 30, 2024
Cash and Cash Equivalents [Abstract]
Schedule of Cash and Cash Equivalents	Cash, cash equivalents and restricted cash consist of following: As at June 30, 2024 March 31, 2024 Cash and bank balances $ 58,995 $ 72,710 Short-term deposits with banks 24,921 14,721 Funds held for clients - Restricted cash 7,405 6,853 Total $ 91,321 $ 94,284

Accounts receivable and unbil_2

Accounts receivable and unbilled revenue, net (Tables)	3 Months Ended
	Jun. 30, 2024
Receivables [Abstract]
Schedule of Account Receivables and Unbilled Revenue	Account receivables and unbilled revenue consist of the following: As at June 30, 2024 March 31, 2024 Account receivables and unbilled revenue $ 237,434 $ 233,735 Less: Allowances for ECL (1,899 ) (1,388 ) Total $ 235,535 $ 232,347
Schedule of Movement in the ECL	The movement in the ECL is as follows: Three months ended June 30, Year ended 2024 2023 March 31, 2024 Balance at the beginning of the period $ 1,388 $ 1,945 $ 1,945 Charged to consolidated statement of income 567 464 1,080 Write-offs, net of collections (31 ) (2 ) (1,063 ) Reversals (42 ) (33 ) (589 ) Translation adjustment 17 17 15 Balance at the end of the period $ 1,899 $ 2,391 $ 1,388

Prepaid Expense and Other Ass_2

Prepaid Expense and Other Assets (Tables)	3 Months Ended
	Jun. 30, 2024
Prepaid Expense and Other Assets [Abstract]
Schedule of deferred costs capitalized prepaid and other assets	Prepaid expense and other assets consist of the following: June 30, 2024 March 31, 2024 Current: Prepaid expenses $ 17,389 $ 14,183 Service tax and other tax receivables 3,035 2,467 Employee receivables 1,746 1,551 Advances to suppliers 2,022 2,483 Other assets 6,029 8,036 Total $ 30,221 $ 28,720 Non-current: Service tax and other tax receivables $ 25,740 $ 24,905 Deposits 18,668 17,205 Income tax assets 11,861 13,931 Other assets 7,211 7,512 Total $ 63,480 $ 63,553

Goodwill (Tables)

Goodwill (Tables)	3 Months Ended
	Jun. 30, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of changes in goodwill by reportable segment	The following table sets forth details of changes in goodwill by reportable segment of the Company: Carrying amount TSLU MRHP HCLS BFSI Total Balance as at April 1, 2023 $ 14,338 $ 185,162 $ 60,942 $ 93,203 $ 353,645 Goodwill arising on acquisitions (Refer Note 4(a), 4(b)) —  (478 ) (14 ) (37 ) (529 ) Translation adjustments (320 ) 4,339 (142 ) (643 ) 3,234 Balance as at March 31, 2024 14,018 189,023 60,786 92,523 356,350 Translation adjustments 142 (203 ) 9 30 (22 ) Balance as at June 30, 2024 $ 14,160 188,820 $ 60,795 $ 92,553 $ 356,328

Other Intangible Assets, Net (T

Other Intangible Assets, Net (Tables)	3 Months Ended
	Jun. 30, 2024
Other Intangible Assets [Abstract]
Schedule of Company's Intangible Assets	Information regarding the Company’s intangible assets is set forth below: As at June 30, 2024 Gross Accumulated Net Finite-lived intangible assets: Customer contracts $ 195,452 $ 168,862 $ 26,590 Customer relationships 194,299 130,894 63,405 Intellectual property and other rights 4,159 4,159 —  Software 84,101 53,462 30,639 Technology 5,847 5,417 430 Leasehold benefits 1,835 1,835 —  Trade names 639 630 9 Covenant not-to-compete 15,970 13,024 2,946 $ 502,302 $ 378,283 $ 124,019 Indefinite-lived intangible assets: Service mark 400 —  400 Total intangible assets $ 502,702 $ 378,283 $ 124,419 As at March 31, 2024 Gross Accumulated Net Finite-lived intangible assets: Customer contracts $ 195,347 $ 167,095 $ 28,252 Customer relationships 194,243 128,615 65,628 Intellectual property and other rights 4,153 4,153 —  Software 77,201 51,217 25,984 Technology 5,847 5,266 581 Leasehold benefits 1,835 1,835 —  Trade names 639 630 9 Covenant not-to-compete 15,979 12,464 3,515 $ 495,244 $ 371,275 $ 123,969 Indefinite-lived intangible assets: Service mark 400 —  400 Total intangible assets $ 495,644 $ 371,275 $ 124,369
Schedule of Amortization and Impairment Expense	The amortization and impairment expense recognized in the consolidated statements of income was as follows: Three months ended June 30, 2024 2023 Amortization expense $ 6,918 $ 8,725 $ 6, 918 $ 8,725
Schedule of Estimated Amortization Expense Related To Finite-Lived Intangible Assets	Estimated amortization expense related to finite-lived intangible assets as a Amount July 1, 2024 to March 31, 2025 $ 28,237 2026 25,261 2027 19,724 2028 16,047 2029 9,726 Thereafter 25,024 $ 124,019

Property and equipment (Tables)

Property and equipment (Tables)	3 Months Ended
	Jun. 30, 2024
Property, Plant and Equipment [Abstract]
Schedule of property, plant and equipment	Property and equipment consists of the following: As at June 30, 2024 March 31, 2024 Owned Assets: Building s $ 9,236 $ 9,236 Computers and software 90,132 90,477 Furniture, fixtures and office equipment 94,155 94,400 Vehicles 1,012 1,012 Leasehold improvements 88,663 89,408 Capital work-in-progress 3,402 2,863 $ 286,600 $ 287,396 Less: Accumulated depreciation 214,787 213,656 Property and equipment, net $ 71,813 $ 73,740
Schedule of depreciation recognized in the consolidated statements of income	The depreciation recognized in the consolidated statements of income was as follows: Three months ended June 30, 2024 2023 Depreciation expense $ 6,948 $ 5,712 $ 6,948 $ 5,712

Leases (Tables)

Leases (Tables)	3 Months Ended
	Jun. 30, 2024
Leases [Abstract]
Schedule of Supplemental Balance Sheet Information	Supplemental balance sheet information The following table sets forth the details of the operating lease liabilities: As at June 30, 2024 March 31, 2024 Operating lease Operating lease right-of-use-asset $ 178,641 $ 181,388 Operating lease liabilities - Current $ 28,264 $ 28,826 Operating lease liabilities - Non current $ 159,084 $ 161,054 Total operating lease liabilities $ 187,348 $ 189,880
Summary of Lease Cost for Operating Leases	The components of lease cost for operating leases for three months ended June 30, 2024 and 2023 are summarized below:  Three months ended June 30,  2024 2023 Operating lease cost $ 10,998 $ 11,164 Short-term lease cost 30 75 Variable lease cost 715 642 Total lease cost $ 11,743 $ 11,881
Schedule of Other Information Relating to Operating Lease	Other information relating to operating lease is summarized below:  Three months ended June 30,  2024 2023 Cash payments for amounts included in the measurement of lease liabilities : Operating cash outflows for operating leases $ (10,631 ) $ (9,647 ) Right-of-use asset obtained in exchange of lease liabilities-net 5,429 6,799 Weighted average remaining lease term (in years) 6.88 7.12 Weighted average discount rate 8.97 % 8.23 %
Summary of Reconciles the Undiscounted Cash Flows for the Company's Operating Leases	The table below reconciles the undiscounted cash flows for the Company’s operating leases as at June 30, 2024 to the operating lease liabilities recorded on the Company’s consolidated balance sheets: Period range Operating July 1, 2024 to March 31, 2025 $ 32,062 2026 42,261 2027 34,514 2028 33,765 2029 26,363 Thereafter 80,178 Total lease payments $ 249,143 Less: imputed interest $ 61,795 Total operating lease liabilities $ 187,348 The table below reconciles the undiscounted cash flows for the Company’s operating leases as at March 31, 2024 to the operating lease liabilities recorded on the Company’s consolidated balance sheets: Period range Operating 2025 $ 42,173 2026 41,086 2027 33,505 2028 32,970 2029 25,733 Thereafter 74,425 Total lease payments $ 249,892 Less: imputed interest $ 60,012 Total operating lease liabilities $ 189,880

Accumulated other comprehensi_2

Accumulated other comprehensive loss (Tables)	3 Months Ended
	Jun. 30, 2024
Equity [Abstract]
Schedule of Changes in AOCI	The following table sets forth the changes in AOCI during the three months ended June 30, 2024 and 2023. Currency translation Unrealized Retirement Total Balance as at April 1, 2024 $ (256,979 ) $ (42 ) $ (3,539 ) $ (260,560 ) Gains / (losses) recognized during the period (3,877 ) (2,144 ) 834 (5,187 ) Reclassification to net income —  918 103 1,021 Income tax effects —  (1,863 ) (225 ) (2,088 ) Accumulated other comprehensive loss as at June 30, 2024 $ (260,856 ) $ (3,131 ) $ (2,827 ) $ (266,814 ) Balance as at April 1, 2023 $ (246,570 ) $ (3,721 ) $ (1,827 ) $ (252,118 ) Gains / (losses) recognized during the period (178 ) 1,580 (1,115 ) 287 Reclassification to net income —  1,693 4 1,697 Income tax effects —  (827 ) 229 (598 ) Accumulated other comprehensive loss as at June 30, 2023 $ (246,748 ) $ (1,275 ) $ (2,709 ) $ (250,732 )

Loans and borrowings (Tables)

Loans and borrowings (Tables)	3 Months Ended
	Jun. 30, 2024
Debt Disclosure [Abstract]
Schedule of Long-term Debt Instruments	The long-term loans and borrowings consist of the following: As at Currency Interest rate Final maturity June 30, 2024 March 31, 2024 US dollars SOFR + 1.20% 2028 $ 56,000 $ 56,000 US dollars SOFR + 1.15% 2030 100,000 —  Sterling Pound SONIA + 1.25% 2028 73,461 83,830 Total 229,461 139,830 Less: Debt issuance cost (962 ) (626 ) Total 228,499 139,204 Current portion of long-term debt $ 56,587 $ 36,675 Long-term debt $ 171,912 $ 102,529
Schedule of Maturities of Long-Term Debt	Expected payments for all of the Company’s long term-debt as at June 30, 2024 is as follows: Amount July 1, 2024 to March 31, 2025 $ 36,494 2026 56,989 2027 56,989 2028 48,989 2029 20,000 2030 10,000 Total $ 229,461

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	3 Months Ended
	Jun. 30, 2024
Fair Value Disclosures [Abstract]
Schedule Of Assets And Liabilities Measured At Fair Value	The assets and liabilities measured at fair value on a recurring basis as at June 30 Fair value measurement at reporting date using Description June 30, 2024 Quoted prices in Significant other observable inputs (Level 2) Significant unobservable inputs (Level 3) Assets Foreign exchange contracts $ 10,300 —  $  10,300 —  Investments in mutual funds 211,267 210,942 325 —  Total assets $  221,567 210,942 10,625 —  Liabilities Foreign exchange contracts $ 10,641 —  $ 10,641 —  Contingent consideration 20,722 —  —  $  20,722 Total liabilities $ 31,363 —  $ 10,641 $ 20,722 The assets and liabilities measured at fair value on a recurring basis as at March 31, 2024 are as follows: Fair value measurement at reporting date using Description March 31, 2024 Quoted prices in Significant inputs (Level 2) Significant unobservable inputs (Level 3) Assets Foreign exchange contracts $ 7,761 $ —  $ 7,761 $ —  Investments in mutual funds 145,635 145,322 313 —  Total assets $ 153,396 $ 145,322 $ 8,074 $ —   Liabilities Foreign exchange contracts $ 4,526 $ —  $ 4,526 $ —  Contingent consideration 20,510 —  —  20,510 Total liabilities $ 25,036 $ —   $ 4,526 $ 20,510
Schedule Of The Movement In Contingent Consideration Categorized Under Level 3 Fair Value Measurement	The movement in contingent consideration categorized under Level 3 fair value measurement is given below: As at June 30, 2024 March 31, 2024 Balance at the beginning of the Period $ 20,510 $ 42,256 Interest expense recognized in the consolidated statement of income 245 1,044 Gain recognized —  (22,470 ) Translation (33 ) (320 ) Balance at the end of the period $ 20,722 $ 20,510

Derivatives And Hedge Account_2

Derivatives And Hedge Accounting (Tables)	3 Months Ended
	Jun. 30, 2024
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Summary of notional values of outstanding foreign exchange forward contracts and foreign exchange option contracts	The following table presents the notional values of outstanding foreign exchange forward contracts and foreign exchange option contracts: As at June 30, 2024 March 31, 2024 Forward contracts (Sell) In US dollars $ 498,883 $ 444,560 In Pound Sterling 185,857 130,248 In Euro 37,610 38,201 In Australian dollars 45,252 36,202 Others 54,129 22,589 $ 821,731 $ 671,800 Option contracts (Sell) In US dollars $ 319,610 $ 297,823 In Pound Sterling 129,783 116,356 In Euro 45,013 45,822 In Australian dollars 49,040 41,114 $ 543,446 $ 501,115
Summary of foreign exchange forward contracts and foreign exchange option contracts and interest rate	The following table sets forth the fair value of the of foreign exchange forward contracts and foreign exchange option contracts and their location on the consolidated balance sheets: Derivatives in cash flow hedging Derivatives not designated as hedging As at As at June 30, 2024 March 31, 2024 June 30, 2024 March 31, 2024 Assets: Derivative assets $ 9,188 $ 7,201 $ 1,112 $ 560 Liabilities: Derivative liabilities 6,454 3,373 4,187 1,153 $ 2,734 $ 3,828 $ (3,075 ) $ (593 )
Summary of the amount of gain/ (loss) reclassified from other comprehensive income	The amount of gain/ (loss) reclassified from other comprehensive income into consolidated statement of income in respective line items for the three months ended June 30, 2024 and 2023 are as follows: Three months ended June 30, 2024 2023 Revenue $ (918 ) $ (1,693 ) Foreign exchange gain/(loss), net (331 ) —  Income tax related to amounts reclassified into consolidated statement of income 57 280 Total $ (1,192 ) $ (1,413 )
Summary effect of foreign exchange forward contracts and foreign exchange option contracts and interest rate swaps on AOCI	The following table sets forth the effect of foreign exchange forward contracts and foreign exchange option contracts on AOCI and the consolidated statement of income: Three months ended June 30, 2024 2023 Derivative financial instruments: Unrealized gain/(loss) recognized in OCI Derivatives in cash flow hedging relationships $ 219 $ (829 ) Gain/(loss) recognized in consolidated statements of income Derivatives not designated as hedging instruments (5,176 ) (1,748 ) $ (4,957 ) $ (2,577 )
Summary of financial assets and liabilities subject to offsetting	Financial assets and liabilities subject to offsetting, enforceable master netting arrangements or similar agreements as at June 30, 2024 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 Financial Instruments Cash collateral received Net Amount Derivative assets $ 10,300 $ —  $ 10,300 $ (2,251 ) $ —  $ 8,049 Total $ 10,300 $ —  $ 10,300 $ (2,251 ) $ —  $ 8,049 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 Financial instruments Cash collateral pledged Net Amount Derivative liabilities $ 10,641 $ —  $ 10,641 $ (2,251 ) $ —  $ 8,390 Total $ 10,641 $ —  $ 10,641 $ (2,251 ) $ —  $ 8,390 Financial assets and liabilities subject to offsetting, enforceable master netting arrangements or similar agreements as at March 31, 2024 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 Financial Instruments Cash collateral received Net Amount Derivative assets $ 7,761 $ —  $ 7,761 $ (3,708 ) $ —  $ 4.053 Total $ 7,761 $ —   $ 7,761 $ (3,708 ) $ —   $ 4,053 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 Financial instruments Cash collateral pledged Net Amount Derivative liabilities $ 4,526 $ —  $ 4,526 $ (3,708 ) $ —  $ 818 Total $ 4,526 $ —   $ 4,526 $ (3,708 ) $ —   $ 818

Pension and Other Employee Ob_2

Pension and Other Employee Obligations (Tables)	3 Months Ended
	Jun. 30, 2024
Retirement Benefits [Abstract]
Schedule of Pension and Other Employee Obligations	Pension and other employee obligations consist of the following: As at June 30, 2024 March 31, 2024 Current: Salaries and bonus $ 60,002 $ 93,764 Pension 1,051 944 Withholding taxes on salary and statutory payables 10,882 10,644 Total $ 71,935 $ 105,352 Non-current: Pension and other obligations $ 24,691 $ 24,642 Total $ 24,691 $ 24,642
Schedule of Employee Benefit Costs	Employee benefit costs consist of the following: Three months ended June 30, 2024 2023 Salaries and bonus $ 183,176 $ 188,897 Employee benefit plans: Defined contribution plan 5,374 4,949 Defined benefit plan 1,396 1,142 Share-based compensation expense (Refer Note 23) 11,155 16,216 Total $ 201,101 $ 211,204
Schedule of Employee Benefit Cost is Recognized in Consolidated Statement of Income	Employee benefit costs is recognized in the following line items in the consolidated statement of income: Three months ended June 30, 2024 2023 Cost of revenue $ 151,453 $ 158,753 Selling and marketing expenses 16,270 16,170 General and administrative expenses 33,378 36,281 Total $ 201,101 $ 211,204
Schedule of Contributions to Defined Contribution Plans	Defined contribution plan The Company’s contributions to defined contribution plans are as follows: Three months ended June 30, 2024 2023 India $ 3,425 $ 3,188 United States 729 624 United Kingdom 697 721 South Africa 283 240 Sri Lanka 137 115 Philippines 103 61 Total $ 5,374 $ 4,949
Schedule of Net Periodic Cost	The components of net periodic cost recognized in consolidated statements of income are as follows: Three months ended June 30, 2024 2023 Service cost $ 942 $ 850 Interest cost 402 339 Expected return on plan assets (51 ) (51 ) Amortization of prior service cost/(credit) (7 ) (6 ) Amortization of actuarial (gain)/loss, gross of tax 110 10 Net gratuity cost $ 1,396 $ 1,142
Schedule of Components of Retirement Benefits in Accumulated Other Comprehensive Income (Loss)	Components of retirement benefits in accumulated other comprehensive income (loss) as at June 30, 2024 and March 31, 2024 are as follows: As at June 30, 2024 March 31, 2024 Net actuarial (gain)/loss $ 3,755 $ 4,698 Net prior service cost/(credit) (65 ) (71 ) Accumulated Other comprehensive income/(loss), excluding tax effects $ 3,690 $ 4,627
Schedule of the funded status of the Company's defined benefit plans	The following table sets forth the funded status of the Company’s defined benefit plans and the amounts recognized in the Company’s financial statements based on actuarial valuations carried out as at June 30, 2024, and March 31, 2024. As at June 30, 2024 March 31, 2024 Change in projected benefit obligations Obligation at beginning of the period $ 23,305 $ 19,447 Foreign currency translation (12 ) (256 ) Service cost 942 3,012 Interest cost 402 1,342 Benefits paid (441 ) (2,393 ) Plan Amendments —  (17 ) Actuarial (gain)/loss (874 ) 2,170 Benefit obligation at end of the period $ 23,322 $ 23,305 Change in plan assets Plan assets at beginning of the period $ 2,712 $ 2,728 Foreign currency translation —  (40 ) Actual return on plan assets 12 182 Actual contributions 267 1,950 Benefits paid (332 ) (2,108 ) Plan assets at end of the period $ 2,659 $ 2,712 Unfunded status at the end of the period $ 20,663 $ 20,593 Unfunded amounts recognized in consolidated Balance sheets Current liability $ 1,051 $ 944 Non-current 19,612 19,649 Total accrued liability $ 20,663 $ 20,593 Accumulated benefit obligation $ 16,007 $ 15,680
Schedule of weighted average actuarial assumptions used to determine benefit obligations and net gratuity cost	The weighted average actuarial assumptions used to determine benefit obligations and net gratuity cost were: Three months ended June 30, 2024 2023 Discount rate: India 7.2% 7.2% Philippines 6.3% 5.9% Sri Lanka 11.7% 28.5% Dubai 5.1% 5.6% Rate of increase in compensation level 5.0% to 14.0% 5.0% to 14.0% Expected rate of return on plan assets 7.5% 7.5%
Schedule of maturity analysis of the Company's defined benefit payments	The maturity analysis of the Company’s defined benefit payments is as follows: Amount July 1, 2024 to March 31, 2025 $ 3,362 2026 3,310 2027 3,577 2028 4,185 2029 4,493 Thereafter 23,515 $ 42,442

Contract Liabilities (Tables)

Contract Liabilities (Tables)	3 Months Ended
	Jun. 30, 2024
Contract with Customer, Liability [Abstract]
Summary of Contract Liabilities	Contract liabilities consists of the following: As at June 30, 2024 March 31, 2024 Current: Payments in advance of services $ 8,221 $ 6,215 Advance billings 9,204 6,659 Others 55 28 Total $ 17,480 $ 12,902 Non-current: Payments in advance of services $ 11,076 $ 11,495 Advance billings 1,591 1,104 Others 27 26 Total $ 12,694 $ 12,625

Other Liabilities (Tables)

Other Liabilities (Tables)	3 Months Ended
	Jun. 30, 2024
Other Liabilities Disclosure [Abstract]
Schedule of Other Liabilities	Other liabilities consist of the following: As at June 30, 2024 March 31, 2024 Current: Withholding taxes and value added tax payables $ 8,801 $ 7,670 Contingent consideration (Refer Note 4(a) & 4(b)) 20,722 6,730 Other liabilities 13,787 5,452 Total $ 43,310 $ 19,852 Non-current: Contingent consideration (Refer Note 4(a) & 4(b)) $ —  $ 13,780 Other liabilities 118 117 Total $ 118 $ 13,897

Revenue (Tables)

Revenue (Tables)	3 Months Ended
	Jun. 30, 2024
Disaggregation of Revenue [Abstract]
Schedule of Revenue Disaggregated by Service Type, Major Industries Serviced, Contract Type and Geography	In the following tables, revenue is disaggregated by service type, major industries serviced, contract type and geography. Revenue by service type Three months ended June 30, 2024 2023 Industry-specific $ 140,043 $ 131,463 Finance and accounting 64,702 73,639 Customer experience services 61,333 66,029 Research and analytics 40,511 39,458 Others 16,526 15,912 Total $ 323,115 $ 326,501 Revenue by industry Three months ended June 30, 2024 2023 Insurance $ 90,662 $ 87,792 Healthcare 43,846 44,308 Diversified businesses including manufacturing, retail, CPG, media and entertainment, and telecom 44,319 49,405 Travel and leisure 42,675 56,757 Banking and financial services 29,053 23,931 Shipping and logistics 25,504 24,626 Hi-tech and 24,220 22,995 Utilities 22,836 16,687 Total $ 323,115 $ 326,501 Revenue by contract type Three months ended June 30, 2024 2023 Full-time-equivalent $ 234,163 $ 230,882 Transaction 48,076 46,365 Subscription 15,737 17,346 Fixed price 14,867 16,288 Others 10,272 15,620 Total $ 323,115 $ 326,501 Revenue by delivery location Three months ended June 30, 2024 2023 India $ 183,109 $ 174,511 Philippines 42,715 47,236 United States 37,170 43,022 South Africa 23,542 17,848 UK (1) 17,878 20,362 Romania 4,728 7,288 Sri Lanka 3,728 4,650 China 3,692 3,880 Poland 3,461 3,419 Costa Rica 1,560 1,884 Australia 1,388 1,449 Malaysia 144 80 Spain —  872 Total $ 323,115 $ 326,501 (1) Includes revenue derived from Germany, which was not significant.
Schedule of Movement in Contract Assets	The movement in contract assets during the three months ended June 30, 2024 is as follows: As at June 30, 2024 Sales Transition Upfront Total Opening balance $ 11,227 $ 44,137 $ 9,434 $ 64,798 Additions during the period 1,979 2,696 717 5,392 Amortization during the period (548 ) (1,386 ) (955 ) (2,889 ) Impairment loss recognized during the period — — — — Translation adjustments 17 (89 ) 9 (63 ) Closing balance $ 12,675 $ 45,358 $ 9,205 $ 67,238 The movement in contract assets during the year ended March 31, 2024 is as follows: As at March 31, 2024 Sales Transition Upfront Total Opening balance $ 13,415 $ 41,905 $ 11,922 $ 67,242 Additions during the period 1,249 10,178 7,199 18,626 Amortization during the period (2,856 ) (7,657 ) (9,820 ) (20,333 ) Impairment loss recognized during the period (655 ) — — (655 ) Translation adjustments 74 (289 ) 133 (82 ) Closing balance $ 11,227 $ 44,137 $ 9,434 $ 64,798
Schedule of Contract Liabilities	Contract liabilities consist of the following: As at June 30, 2024 March 31, 2024 Payments in advance of services $ 19,297 $ 17,710 Advance billings 10,795 7,763 Others 82 54 Total $ 30,174 $ 25,527
Schedule of Revenue Recognized From Contract Liabilities	Revenue recognized during the three months ended June 30, 2024 and June 30, 2023, which was included in the contract liabilities balance at the beginning of the respective periods , Three months ended June 30, 2024 2023 Payments in advance of services $ 1,746 $ 2,090 Advance billings 3,239 2,675 Others 13 341 Total $ 4,998 $ 5,106
Schedule of Estimated Revenue Expected To Be Recognized in Future Relating To Remaining Performance Obligations	The estimated revenue expected to be recognized in the future relating to remaining performance obligations as at June 30, 2024 and March 31, 2024 is as follows: As at June 30, 2024 Less than 1 Year 1-2 years 2-5 years More Total Transaction price allocated to remaining performance obligations $ 1,983 $ 1,539 $ 308 $ — $ 3,830 As at March 31, 2024 Less than 1 Year 1-2 years 2-5 years More Total Transaction price allocated to remaining performance obligations $ 1,149 $ 1,015 $ 291 $ — $ 2,455

Interest expense (Tables)

Interest expense (Tables)	3 Months Ended
	Jun. 30, 2024
Interest Expense [Abstract]
Schedule of Detailed Information of Interest Expense	Interest expense consists of the following: Three months ended June 30, 2024 2023 Interest expense $ 3,979 $ 3,303 Others 402 339 Total $ 4,381 $ 3,642

Other income, net (Tables)

Other income, net (Tables)	3 Months Ended
	Jun. 30, 2024
Other Income, Nonoperating [Abstract]
Schedule of Other Income, Net	Other income, net consists of the following: Three months ended June 30, 2024 2023 Net gain arising on financial assets $ 2,814 $ 2,591 Interest income 455 1,567 Others, net 588 622 Total $ 3,857 $ 4,780

Share-Based Payments (Tables)

Share-Based Payments (Tables)	3 Months Ended
	Jun. 30, 2024
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Schedule of Share-Based Compensation Expense	Share-based compensation expense during the three months ended June 30, 2024 and 2023 is as follows: Three months ended June 30, 2024 2023 Share-based compensation expense recorded in: Cost of revenue $ 2,169 $ 4,153 Selling and marketing expenses 1,521 3,127 General and administrative expenses 7,465 8,936 Total share-based compensation expense $ 11,155 $ 16,216 Income tax benefit (including excess tax benefit) related to share-based compensation expense 2,379 3,630
2006 Incentive Award Plan and 2016 Incentive Award Plan [Member] | Phantom Share Units (PSUs) [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Schedule of Share Based Payment Arrangement, Outstanding Award, Activity, Excluding Option	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 Aggregate Outstanding as at March 31, 2023 837,091 $ 55.30 $ 77,992 Granted 205,968 84.83 Exercised (138,901 ) 45.89 Forfeited (19,386 ) 79.05 Outstanding as at March 31, 2024 884,772 $ 62.49 $ 44,672 Granted 12,396 43.02 Exercised (65,513 ) 59.29 Forfeited (11,177 ) 81.58 Outstanding as at June 30, 2024 820,478 62.62 43,075 RSUs exercisable 590,620 $ 54.38 $ 31,008 RSUs expected to vest 202,112 $ 62.62 $ 10,611
2006 Incentive Award Plan and 2016 Incentive Award Plan [Member] | Non Market Performance Condition [Member] | Restricted Stock Units (RSUs) [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Schedule of Share Based Payment Arrangement, Outstanding Award, Activity, Excluding Option	(i) Movements in the number of RSUs dependent on non-market Shares Weighted Aggregate Outstanding as at March 31, 2023 1,032,718 $ 63.38 $ 96,218 Granted 405,709 80.50 Exercised (306,701 ) 61.30 Forfeited (34,739 ) 81.56 Outstanding as at March 31, 2024 1,096,987 $ 69.73 $ 55,436 Granted 210,580 47.64 Exercised (56,988 ) 68.84 Forfeited (27,671 ) 82.21 Outstanding as at June 30, 2024 1,222,908 65.68 64,203 RSUs exercisable 611,981 $ 61.75 $ 32,129 RSUs expected to vest 555,031 $ 65.68 $ 29,139
2006 Incentive Award Plan and 2016 Incentive Award Plan [Member] | Market Performance Condition [Member] | Restricted Stock Units (RSUs) [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Schedule of Share Based Payment Arrangement, Outstanding Award, Activity, Excluding Option	(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 Aggregate Outstanding as at March 31, 2023 $ 58,639 $ 14.30 $ 5,463 Granted — — — Exercised (58,639 ) $ 14.30 $ — Forfeited — — — Outstanding as at March 31, 2024 — — — Granted — — — Exercised — — — Forfeited — — — Outstanding as at June 30, 2024 — — — RSUs exercisable — — — RSUs expected to vest — — —
2016 Incentive Award Plan [Member] | TSR Condition [Member] | Restricted Stock Units (RSUs) [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Schedule of Share Based Payment Arrangement, Outstanding Award, Activity, Excluding Option	(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 Aggregate Outstanding as at March 31, 2023 790,508 $ 56.32 $ 73,652 Granted 117,747 87.03 Exercised (113,631 ) 45.82 Forfeited (16,906 ) 65.25 Outstanding as at March 31, 2024 777,718 $ 62.15 $ 39,307 Granted 153,207 41.31 Exercised (6,883 ) 33.54 Forfeited (10,129 ) 85.08 Lapsed (65,450 ) 78.80 Outstanding as at June 30, 2024 848,463 $ 57.04 $ 44,544 RSUs exercisable 496,269 $ 51.39 $ 26,054 RSUs expected to vest 328,835 $ 57.04 $ 17,264

Income taxes (Tables)

Income taxes (Tables)	3 Months Ended
	Jun. 30, 2024
Income Tax Disclosure [Abstract]
Schedule of Income Before Income Tax, Domestic and Foreign	The domestic and foreign source component of income/(loss) before income taxes is as follows: Three months ended June 30, 2024 2023 Domestic $ (4,726 ) $ (3,597 ) Foreign 42,775 42,601 Income before income taxes $ 38,049 $ 39,004
Schedule of Components of Income Tax Expense	The Company’s income tax expense/(benefit) consists of following Three months ended June 30, 2024 2023 Current taxes Domestic taxes $ —  $ —  Foreign taxes 11,418 13,040 $ 11,418 $ 13,040 Deferred taxes Domestic taxes —  —  Foreign taxes (2,291 ) (6,000 ) $ (2,291 ) $ (6,000 ) Income tax expense $ 9,127 $ 7,040
Schedule of Income Taxes Recognized in Other Comprehensive Income	Income taxes recognized in other comprehensive income are as follows: Three months ended June 30, 2024 2023 Current taxes $ — $ — Deferred taxes: Unrealized gain/(loss) on cash flow hedging derivatives 1,863 827 Retirement benefits 222 (229 ) Total income tax (benefit)/ expense recognized directly in other comprehensive income $ 2,085 $ 598
Schedule of Unrecognized Tax Benefits for Uncertain Tax Positions	The following table summarizes the activities related to the Company’s unrecognized tax benefits for uncertain tax positions As at June 30, 2024 March 31, 2024 Opening Balance $ 9,284 $ 9,942 Increase/(Decrease) related to prior period tax positions — (511 ) Increase related to current year tax positions — — Translation adjustments 2 (147 ) Closing Balance $ 9,286 $ 9,284

Earnings per share (Tables)

Earnings per share (Tables)	3 Months Ended
	Jun. 30, 2024
Earnings Per Share [Abstract]
Schedule of Basic and Diluted Earnings Per Share	The following table sets forth the computation of basic and diluted earnings per share: Three months ended June 30, 2024 2023 Numerator: Net income $ 28,922 $ 31,964 Denominator: Basic weighted average number of shares outstanding 45,443,899 47,997,486 Dilutive impact of equivalent share-based options and RSUs 1,981,118 2,261,771 Diluted weighted average number of shares outstanding 47,425,017 50,259,257 Earnings per share Basic 0.64 0.67 Diluted 0.61 0.64 Weighted average potentially dilutive shares considered anti-dilutive and not included in computing diluted earnings per share 204,700 —

Segment reporting (Tables)

Segment reporting (Tables)	3 Months Ended
	Jun. 30, 2024
Segment Reporting [Abstract]
Schedule of Segment Results	The segment results for the three months ended June 30, 2024 are as follows: TSLU MRHP HCLS BFSI Reconciling (3) Total Revenue from external customers Segment Revenue $ 93,466 $ 76,943 $ 41,487 $ 118,410 $ (7,191 ) $ 323,115 Payments to repair centers —  —  —  10,676 —  10,676 Revenue less repair payments (non-GAAP) 93,466 76,943 41,487 107,734 (7,191 ) 312,439 Adjusted cost of revenue (1) (2) 56,013 42,459 25,906 66,850 5,370 196,599 Segment gross profit 37,453 34,484 15,581 40,884 (12,561 ) 115,840 Other costs 59,194 Other income, net (3,857 ) Interest expense 4,381 Amortization of intangible assets 6,918 Share-based compensation expense 11,155 Income- tax expense 9,127 Net income $ 28,922 (1) Excludes share-based compensation expense. (2) Adjusted cost of revenue under reconciling items includes inter and intra segment eliminations and unallocated expenses. (3) Revenue under reconciling items includes inter and intra segment eliminations and impact of foreign exchange fluctuations. The segment results for the three months ended June 30, 2023 are as follows: TSLU MRHP HCLS BFSI Reconciling (3) Total Revenue from external customers Segment Revenue $  102,174 $  80,996 $  40,867 $  110,116 $ (7,652 ) $  326,501 Payments to repair centers —  —  —  9,013 —  9,013 Revenue less repair payments (non-GAAP) 102,174 80,996 40,867 101,103 (7,652 ) 317,488 Adjusted cost of revenue (1) (2) 59,950 47,701 28,861 61,624 2,633 200,769 Segment gross profit 42,224 33,295 12,006 39,479 (10,285 ) 116,719 Other costs 53,912 Other income, net (4,780 ) Interest expense 3,642 Amortization of intangible assets 8,725 Share-based compensation expense 16,216 Income- tax expense 7,040 Net income $ 31,964 (1) Excludes share-based compensation expense. (2) Adjusted cost of revenue under reconciling items includes inter and intra segment eliminations and unallocated expenses. (3) Revenue under reconciling items includes inter and intra segment eliminations and impact of foreign exchange fluctuations.
Schedule of Revenue from External Customers	The Company’s external revenue by geographic area is as follows: Three months ended June 30,   2024     2023   Jersey, Channel Islands $ —  $ —  North America (primarily the US) 148,220 157,785 UK 95,439 89,662 Australia 23,645 20,671 Europe (excluding the UK) 24,131 27,590 South Africa 2,909 3,495 Rest of the world 28,771 27,298 Total $ 323,115 $ 326,501
Schedule of Long-Lived Assets by Geographic Areas	The Company’s long-lived assets by geographic area, which consist of property and equipment and right-of-use are as As at  June 30, 2024   March 31, 2024  Jersey, Channel Islands $ —  $ —  India 128,530 130,481 Philippines 59,907 63,881 South Africa 31,087 31,257 North America 12,523 15,649 UK 6,095 2,135 Rest of the world 12,312 11,725 Total $ 250,454 $ 255,128

Summary of significant accoun_4

Summary of significant accounting policies - Schedule of Estimated Useful Lives of Property Plant and Equipment (Detail)	Jun. 30, 2024
Buildings [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	20 years
Vehicles [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	3 years
Leasehold improvements [Member]
Property, Plant and Equipment [Line Items]
Lesser of estimated useful life or lease term	Leasehold improvements [Member]
Minimum [Member] | Computers and software [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	3 years
Minimum [Member] | Furniture, fixtures and office equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	2 years
Maximum [Member] | Computers and software [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	4 years
Maximum [Member] | Furniture, fixtures and office equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	5 years

Summary of significant accoun_5

Summary of significant accounting policies - Schedule of Finite Lived Intangible Assets (Detail)	3 Months Ended
	Jun. 30, 2024
Customer contracts [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible asset, useful life	60 months
Customer relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible asset, useful life	162 months
Covenant not-to-compete [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible asset, useful life	33 months
Trade names [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible asset, useful life	36 months
Technology [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible asset, useful life	94 months
Software [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible asset, useful life	47 months
Service mark [Member]
Finite-Lived Intangible Assets [Line Items]
Finite lived intangible asset useful life description of term	Indefinite useful life

Summary of significant accoun_6

Summary of significant accounting policies - Additional Information (Detail) $ in Thousands	3 Months Ended
	Jun. 30, 2024 USD ($)
Summary of Significant Accounting Policies [Line Items]
Defined benefit plan, benefit obligation, special and contractual termination benefits	$ 24
Minimum [Member]
Summary of Significant Accounting Policies [Line Items]
Contracts payment terms	30 days
Maximum [Member]
Summary of Significant Accounting Policies [Line Items]
Contracts payment terms	60 days

Business Combination - Addition

Business Combination - Additional Information (Detail) € in Thousands, $ in Thousands						3 Months Ended	12 Months Ended
	Dec. 16, 2022 USD ($)	Dec. 14, 2022 USD ($)	Dec. 14, 2022 EUR (€)	Oct. 18, 2022 USD ($)	Jul. 01, 2022 USD ($)	Jun. 30, 2024 USD ($)	Mar. 31, 2024 USD ($)	Mar. 31, 2023 USD ($)	Mar. 31, 2023 EUR (€)	Dec. 14, 2022 EUR (€)
Business Acquisition [Line Items]
Fair value of contingent consideration						$ 538
Measurement Input, Discount Rate [Member]
Business Acquisition [Line Items]
Business combination, contingent consideration, liability, measurement input							6.45
The Smart Cube Limited [Member]
Business Acquisition [Line Items]
Business acquisition, effective date of acquisition	Dec. 16, 2022
Business acquisition, name of acquired entity	The Smart Cube Limited
Business combination, consideration transferred	$ 121,643
Working capital adjustment	$ (507)
Contingent consideration payment period	2 years 5 months
Business combination, contingent consideration arrangements, range of outcomes, value, low	$ 0
Business combination, contingent consideration arrangements, range of outcomes, value, high	17,286
Deferred consideration payable amount	$ 4,913
Deferred consideration payable period	2 years 5 months
The Smart Cube Limited [Member] | Customer Relationships [Member]
Business Acquisition [Line Items]
Acquired finite lived intangible assets useful life	10 years
The Smart Cube Limited [Member] | Customer Contracts [Member]
Business Acquisition [Line Items]
Acquired finite lived intangible assets useful life	1 year
The Smart Cube Limited [Member] | Covenant Not To Compete [Member]
Business Acquisition [Line Items]
Acquired finite lived intangible assets useful life	3 years
The Smart Cube Limited [Member] | MRHP [Member]
Business Acquisition [Line Items]
Goodwill, fair value disclosure	$ 74,604
The Smart Cube Limited [Member] | BFSI [Member]
Business Acquisition [Line Items]
Goodwill, fair value disclosure	8,594
The Smart Cube Limited [Member] | HCLS [Member]
Business Acquisition [Line Items]
Goodwill, fair value disclosure	$ 3,246
The Smart Cube Limited [Member] | Acquisition-related Costs [Member]
Business Acquisition [Line Items]
Business combination, acquisition related costs								$ 2,130
The Smart Cube Limited [Member] | Measurement Input, Discount Rate [Member]
Business Acquisition [Line Items]
Business combination, contingent consideration, liability, measurement input	0.0493
The Smart Cube Limited [Member] | Contingent Consideration [Member]
Business Acquisition [Line Items]
Business combination, contingent consideration, liability	$ 15,761
OptiBuy sp. z.o.o. [Member]
Business Acquisition [Line Items]
Business acquisition, effective date of acquisition	Dec. 14, 2022
Business acquisition, name of acquired entity		OptiBuy sp. z.o.o.	OptiBuy sp. z.o.o.
Business combination, consideration transferred		$ 31,756	€ 30,192
Working capital adjustment		(308)	€ (280)
Business combination, contingent consideration, liability		$ 6,103								€ 5,800
Contingent consideration payment period		2 years 3 months	2 years 3 months
Business combination, contingent consideration arrangements, range of outcomes, value, low		$ 0								0
Business combination, contingent consideration arrangements, range of outcomes, value, high		6,313								€ 6,000
Deferred consideration payable amount		$ 1,052	€ 1,000
Deferred consideration payable period		2 years 3 months	2 years 3 months
OptiBuy sp. z.o.o. [Member] | Customer Relationships [Member]
Business Acquisition [Line Items]
Acquired finite lived intangible assets useful life		4 years	4 years
OptiBuy sp. z.o.o. [Member] | Customer Contracts [Member]
Business Acquisition [Line Items]
Acquired finite lived intangible assets useful life		1 year	1 year
OptiBuy sp. z.o.o. [Member] | Covenant Not To Compete [Member]
Business Acquisition [Line Items]
Acquired finite lived intangible assets useful life		5 years	5 years
OptiBuy sp. z.o.o. [Member] | Acquisition-related Costs [Member]
Business Acquisition [Line Items]
Business combination, acquisition related costs								518
OptiBuy sp. z.o.o. [Member] | Measurement Input, Discount Rate [Member]
Business Acquisition [Line Items]
Business combination, contingent consideration, liability, measurement input		0.029								0.029
OptiBuy sp. z.o.o. [Member] | Exchange Rate on April 2023 [Member]
Business Acquisition [Line Items]
Business combination, contingent consideration, liability								2,192	€ 2,000
Large Insurance Company [Member]
Business Acquisition [Line Items]
Business acquisition, effective date of acquisition				Oct. 18, 2022
Business acquisition, name of acquired entity				large insurance company
Business combination, consideration transferred				$ 44,000
Business acquisition, transaction costs				$ 44,000
Acquired finite lived intangible assets useful life				5 years 7 months
Vuram Technology Solutions Pvt Ltd [Member]
Business Acquisition [Line Items]
Business acquisition, effective date of acquisition					Jul. 01, 2022
Business acquisition, name of acquired entity					Vuram Technology Solutions Private Limited
Business combination, consideration transferred					$ 170,347
Working capital adjustment					$ (141)
Business combination, contingent consideration, liability							$ 21,932
Contingent consideration payment period					18 months
Business combination, contingent consideration arrangements, range of outcomes, value, low					$ 0
Business combination, contingent consideration arrangements, range of outcomes, value, high					22,300
Deferred consideration payable amount					$ 2,700
Deferred consideration payable period					18 months
Increase (decrease) in working capital adjustments in a business combination							141
Acquired finite lived intangible assets useful life					3 years
Vuram Technology Solutions Pvt Ltd [Member] | Customer Relationships [Member]
Business Acquisition [Line Items]
Acquired finite lived intangible assets useful life					10 years
Vuram Technology Solutions Pvt Ltd [Member] | Customer Contracts [Member]
Business Acquisition [Line Items]
Acquired finite lived intangible assets useful life					1 year 6 months
Vuram Technology Solutions Pvt Ltd [Member] | MRHP [Member]
Business Acquisition [Line Items]
Goodwill, fair value disclosure							43,621
Vuram Technology Solutions Pvt Ltd [Member] | BFSI [Member]
Business Acquisition [Line Items]
Goodwill, fair value disclosure							59,805
Vuram Technology Solutions Pvt Ltd [Member] | HCLS [Member]
Business Acquisition [Line Items]
Goodwill, fair value disclosure							1,130
Vuram Technology Solutions Pvt Ltd [Member] | TSLU [Member]
Business Acquisition [Line Items]
Goodwill, fair value disclosure							$ 6,158
Vuram Technology Solutions Pvt Ltd [Member] | Acquisition-related Costs [Member]
Business Acquisition [Line Items]
Business combination, acquisition related costs								$ 1,209
Vuram Technology Solutions Pvt Ltd [Member] | Measurement Input, Discount Rate [Member]
Business Acquisition [Line Items]
Business combination, contingent consideration, liability, measurement input					0.0275
Vuram Technology Solutions Pvt Ltd [Member] | Contingent Consideration [Member]
Business Acquisition [Line Items]
Business combination, contingent consideration, liability					$ 21,670

Business Combination - Schedule

Business Combination - Schedule of Assets Acquired and Liabilities Assumed in the Business Combination (Detail) € in Thousands, $ in Thousands	Dec. 16, 2022 USD ($)	Dec. 14, 2022 USD ($)	Dec. 14, 2022 EUR (€)	Oct. 18, 2022 USD ($)	Jul. 01, 2022 USD ($)	Jun. 30, 2024 USD ($)	Mar. 31, 2024 USD ($)	Mar. 31, 2023 USD ($)
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill [Abstract]
Goodwill on acquisition						$ (356,328)	$ (356,350)	$ (353,645)
The Smart Cube Limited [Member]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill [Abstract]
Cash	$ 6,777
Account receivables	6,672
Unbilled revenue	1,775
Prepayment and other current assets	961
Property and equipment	319
Operating lease right-of-use assets	1,736
Non-current assets	1,329
Deferred tax assets	1,372
Current liabilities	(6,241)
Non-current liabilities	(1,352)
Operating lease liabilities	(1,736)
Deferred tax liabilities	(7,758)
Net assets acquired	35,199
Less: Purchase consideration	(121,643)
Goodwill on acquisition	86,444
The Smart Cube Limited [Member] | Customer relationships [Member]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill [Abstract]
Intangible assets	26,759
The Smart Cube Limited [Member] | Customer contracts [Member]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill [Abstract]
Intangible assets	1,972
The Smart Cube Limited [Member] | Covenant not-to-compete [Member]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill [Abstract]
Intangible assets	1,309
The Smart Cube Limited [Member] | Software [Member]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill [Abstract]
Intangible assets	1,305
OptiBuy sp. z.o.o. [Member]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill [Abstract]
Cash		$ 1,081
Account receivables	1,936
Unbilled revenue		294
Prepayment and other current assets		355
Property and equipment		45
Operating lease right-of-use assets	234
Non-current assets		594
Deferred tax assets		17
Current liabilities		(2,557)
Non-current liabilities		(53)
Operating lease liabilities	$ (234)
Deferred tax liabilities		(1,027)
Net assets acquired		6,129
Less: Purchase consideration		(31,756)	€ (30,192)
Goodwill on acquisition		25,627
OptiBuy sp. z.o.o. [Member] | Customer relationships [Member]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill [Abstract]
Intangible assets		3,434
OptiBuy sp. z.o.o. [Member] | Customer contracts [Member]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill [Abstract]
Intangible assets		932
OptiBuy sp. z.o.o. [Member] | Covenant not-to-compete [Member]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill [Abstract]
Intangible assets		956
OptiBuy sp. z.o.o. [Member] | Software [Member]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill [Abstract]
Intangible assets		$ 122
Large Insurance Company [Member]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill [Abstract]
Deferred tax liabilities				$ (9,300)
Net assets acquired				28,590
Less: Purchase consideration				(44,000)
Goodwill on acquisition				15,410
Large Insurance Company [Member] | Customer contracts [Member]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill [Abstract]
Intangible assets				$ 37,890
Vuram Technology Solutions Private Limited [Member]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill [Abstract]
Cash					$ 4,670
Investments					11,235
Account receivables					6,738
Unbilled revenue					705
Prepayment and other current assets					1,633
Property and equipment					707
Operating lease right-of-use assets					1,470
Non-current assets					403
Deferred tax assets					632
Current liabilities					(7,799)
Non-current liabilities					(1,265)
Operating lease liabilities					(1,470)
Deferred tax liabilities					(13,717)
Net assets acquired					59,633
Less: Purchase consideration					(170,347)
Goodwill on acquisition					110,714
Vuram Technology Solutions Private Limited [Member] | Customer relationships [Member]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill [Abstract]
Intangible assets					45,331
Vuram Technology Solutions Private Limited [Member] | Customer contracts [Member]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill [Abstract]
Intangible assets					5,267
Vuram Technology Solutions Private Limited [Member] | Covenant not-to-compete [Member]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill [Abstract]
Intangible assets					5,001
Vuram Technology Solutions Private Limited [Member] | Software & Trade name [Member]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill [Abstract]
Intangible assets					$ 92

Cash, cash equivalents and re_3

Cash, cash equivalents and restricted cash - Schedule of Cash and Cash Equivalents (Detail) - USD ($) $ in Thousands	Jun. 30, 2024	Mar. 31, 2024	Jun. 30, 2023	Mar. 31, 2023
Cash and Cash Equivalents [Abstract]
Cash and bank balances	$ 58,995	$ 72,710
Short-term deposits with banks	24,921	14,721
Funds held for clients - Restricted cash	7,405	6,853
Total	$ 91,321	$ 94,284	$ 91,485	$ 137,309

Accounts receivable and unbil_3

Accounts receivable and unbilled revenue, net - Schedule of Account Receivables and Unbilled Revenue (Detail) - USD ($) $ in Thousands	Jun. 30, 2024	Mar. 31, 2024	Jun. 30, 2023	Mar. 31, 2023
Receivables [Abstract]
Account receivables and unbilled revenue	$ 237,434	$ 233,735
Less: Allowances for ECL	(1,899)	(1,388)	$ (2,391)	$ (1,945)
Total	$ 235,535	$ 232,347

Accounts receivable and unbil_4

Accounts receivable and unbilled revenue, net - Schedule of Movement in the ECL (Detail) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Mar. 31, 2024
Receivables [Abstract]
Balance at the beginning of the period	$ 1,388	$ 1,945	$ 1,945
Charged to consolidated statement of income	567	464	1,080
Write-offs, net of collections	(31)	(2)	(1,063)
Reversals	(42)	(33)	(589)
Translation adjustment	17	17	15
Balance at the end of the period	$ 1,899	$ 2,391	$ 1,388

Prepaid Expense and Other Ass_3

Prepaid Expense and Other Assets - Schedule of Deferred Costs Capitalized Prepaid and Other Assets (Detail) - USD ($) $ in Thousands	Jun. 30, 2024	Mar. 31, 2024
Current:
Prepaid expenses	$ 17,389	$ 14,183
Service tax and other tax receivables	3,035	2,467
Employee receivables	1,746	1,551
Advances to suppliers	2,022	2,483
Other assets	6,029	8,036
Total	30,221	28,720
Non-current:
Service tax and other tax receivables	25,740	24,905
Deposits	18,668	17,205
Income tax assets	11,861	13,931
Other assets	7,211	7,512
Total	$ 63,480	$ 63,553

Goodwill - Schedule of Changes

Goodwill - Schedule of Changes in Goodwill by Reportable Segment (Detail) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Jun. 30, 2024	Mar. 31, 2024
Goodwill [Line Items]
Beginning Balance	$ 356,350	$ 353,645
Goodwill arising on acquisitions		(529)
Translation adjustments	(22)	3,234
Ending Balance	356,328	356,350
TSLU [Member]
Goodwill [Line Items]
Beginning Balance	14,018	14,338
Goodwill arising on acquisitions		0
Translation adjustments	142	(320)
Ending Balance	14,160	14,018
MRHP [Member]
Goodwill [Line Items]
Beginning Balance	189,023	185,162
Goodwill arising on acquisitions		(478)
Translation adjustments	(203)	4,339
Ending Balance	188,820	189,023
HCLS [Member]
Goodwill [Line Items]
Beginning Balance	60,786	60,942
Goodwill arising on acquisitions		(14)
Translation adjustments	9	(142)
Ending Balance	60,795	60,786
BFSI [Member]
Goodwill [Line Items]
Beginning Balance	92,523	93,203
Goodwill arising on acquisitions		(37)
Translation adjustments	30	(643)
Ending Balance	$ 92,553	$ 92,523

Other Intangible Assets, net -

Other Intangible Assets, net - Schedule of Company's Intangible Assets (Detail) - USD ($) $ in Thousands	Jun. 30, 2024	Mar. 31, 2024
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Finite-lived intangible assets - Gross carrying amount	$ 502,302	$ 495,244
Finite-lived intangible assets - Accumulated amortization and impairment	378,283	371,275
Finite-lived intangible assets - Net carrying amount	124,019	123,969
Indefinite-lived intangible assets - Gross carrying amount	502,702	495,644
Impairment of Intangible Assets (Excluding Goodwill) [Abstract]
Indefinite-lived intangible assets - Accumulated amortization and impairment	378,283	371,275
Indefinite-lived intangible assets - Net carrying amount	124,419	124,369
Service mark [Member]
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Indefinite-lived intangible assets - Gross carrying amount	400	400
Impairment of Intangible Assets (Excluding Goodwill) [Abstract]
Indefinite-lived intangible assets - Accumulated amortization and impairment	0	0
Indefinite-lived intangible assets - Net carrying amount	400	400
Customer contracts [Member]
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Finite-lived intangible assets - Gross carrying amount	195,452	195,347
Finite-lived intangible assets - Accumulated amortization and impairment	168,862	167,095
Finite-lived intangible assets - Net carrying amount	26,590	28,252
Customer relationships [Member]
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Finite-lived intangible assets - Gross carrying amount	194,299	194,243
Finite-lived intangible assets - Accumulated amortization and impairment	130,894	128,615
Finite-lived intangible assets - Net carrying amount	63,405	65,628
Intellectual property and other rights [Member]
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Finite-lived intangible assets - Gross carrying amount	4,159	4,153
Finite-lived intangible assets - Accumulated amortization and impairment	4,159	4,153
Finite-lived intangible assets - Net carrying amount	0	0
Software [Member]
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Finite-lived intangible assets - Gross carrying amount	84,101	77,201
Finite-lived intangible assets - Accumulated amortization and impairment	53,462	51,217
Finite-lived intangible assets - Net carrying amount	30,639	25,984
Technology [Member]
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Finite-lived intangible assets - Gross carrying amount	5,847	5,847
Finite-lived intangible assets - Accumulated amortization and impairment	5,417	5,266
Finite-lived intangible assets - Net carrying amount	430	581
Leasehold benefits [Member]
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Finite-lived intangible assets - Gross carrying amount	1,835	1,835
Finite-lived intangible assets - Accumulated amortization and impairment	1,835	1,835
Finite-lived intangible assets - Net carrying amount	0	0
Trade names [Member]
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Finite-lived intangible assets - Gross carrying amount	639	639
Finite-lived intangible assets - Accumulated amortization and impairment	630	630
Finite-lived intangible assets - Net carrying amount	9	9
Covenant not-to-compete [Member]
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Finite-lived intangible assets - Gross carrying amount	15,970	15,979
Finite-lived intangible assets - Accumulated amortization and impairment	13,024	12,464
Finite-lived intangible assets - Net carrying amount	$ 2,946	$ 3,515

Other intangible assets, net _2

Other intangible assets, net - Schedule of Amortization and Impairment Expense (Detail) - USD ($) $ in Thousands	3 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Amortization And Impairment Expense [Line Items]
Amortization expense	$ 6,918	$ 8,725
Other Intangible Assets [Member]
Amortization And Impairment Expense [Line Items]
Amortization expense	$ 6,918	$ 8,725

Other Intangible Assets, net _3

Other Intangible Assets, net - Schedule of Estimated Amortization Expense Related To Finite-Lived Intangible Assets (Detail) - USD ($) $ in Thousands	Jun. 30, 2024	Mar. 31, 2024
Finite-Lived Intangible Assets, Amortization Expense, Maturity Schedule [Abstract]
July 1, 2024 to March 31, 2025	$ 28,237
2026	25,261
2027	19,724
2028	16,047
2029	9,726
Thereafter	25,024
Total	$ 124,019	$ 123,969

Other intangible assets, net -

Other intangible assets, net - Additional Information (Detail) - Customer-Related Intangible Assets [Member] $ in Thousands	3 Months Ended
	Jun. 30, 2024 USD ($)
Other Intangible Assets [Line Items]
Finite lived intangible assets fair value disclosure	$ 1,450
Impairment of intangible assets finite lived	$ 30,882
Fair Value, Inputs, Level 3 [Member]
Other Intangible Assets [Line Items]
Discount rate of fair value of intangible asset	11.50%

Property and equipment - Schedu

Property and equipment - Schedule of Property, Plant and Equipment (Detail) - USD ($) $ in Thousands	Jun. 30, 2024	Mar. 31, 2024
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	$ 286,600	$ 287,396
Less: Accumulated depreciation	214,787	213,656
Property and equipment, net	71,813	73,740
Buildings
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	9,236	9,236
Computers and software
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	90,132	90,477
Furniture, fixtures and office equipment
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	94,155	94,400
Vehicles
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	1,012	1,012
Leasehold improvements
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	88,663	89,408
Capital work-in-progress
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	$ 3,402	$ 2,863

Property and equipment - Sche_2

Property and equipment - Schedule of Depreciation Recognized In The Consolidated Statements of Income (Detail) - USD ($) $ in Thousands	3 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Property Plant and Equipment Income Statement Disclosures [Abstract]
Depreciation expense	$ 6,948	$ 5,712

Leases - Schedule of Supplement

Leases - Schedule of Supplemental Balance Sheet Information (Detail) - USD ($) $ in Thousands	Jun. 30, 2024	Mar. 31, 2024
Operating lease
Operating lease right-of-use-asset	$ 178,641	$ 181,388
Operating lease liabilities - Current	28,264	28,826
Operating lease liabilities - Non current	159,084	161,054
Total operating lease liabilities	$ 187,348	$ 189,880

Leases - Summary of Lease Cost

Leases - Summary of Lease Cost for Operating Leases (Detail) - USD ($) $ in Thousands	3 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Lease, Cost [Abstract]
Operating lease cost	$ 10,998	$ 11,164
Short-term lease cost	30	75
Variable lease cost	715	642
Total lease cost	$ 11,743	$ 11,881

Leases - Schedule of Other Info

Leases - Schedule of Other Information Relating to Operating Lease (Detail) - USD ($) $ in Thousands	3 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Cash payments for amounts included in the measurement of lease liabilities :
Operating cash outflows for operating leases	$ (10,631)	$ (9,647)
Right-of-use asset obtained in exchange of lease liabilities-net	$ 5,429	$ 6,799
Weighted average remaining lease term	6 years 10 months 17 days	7 years 1 month 13 days
Weighted average discount rate	8.97%	8.23%

Leases - Summary of Reconciles

Leases - Summary of Reconciles the Undiscounted Cash Flows for the Company's Operating Leases (Detail) - USD ($) $ in Thousands	Jun. 30, 2024	Mar. 31, 2024
Lessee, Operating Lease, Liability, to be Paid, Fiscal Year Maturity [Abstract]
July 1, 2024 to March 31, 2025	$ 32,062
2025	42,261	$ 42,173
2026	34,514	41,086
2027	33,765	33,505
2028	26,363	32,970
2029		25,733
Thereafter	80,178	74,425
Total lease payments	249,143	249,892
Less: imputed interest	61,795	60,012
Total operating lease liabilities	$ 187,348	$ 189,880

Leases - Additional Information

Leases - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Mar. 31, 2024
Lessee, Lease, Description [Line Items]
Addition to operating lease liabilities	$ 10,084	$ 6,879
Reduction to operate lease liabililities	10,084	6,879
Addition to operating lease right of use assets	4,655	80
Reduction to operating lease right of use assets	4,655	$ 80
Operating leases not yet commenced value	$ 93,647		$ 52,292
Minimum [Member]
Lessee, Lease, Description [Line Items]
Lessee operating leases not yet commenced term of contract	15 years
Maximum [Member]
Lessee, Lease, Description [Line Items]
Lessee operating leases not yet commenced term of contract	20 years

Accumulated other comprehensi_3

Accumulated other comprehensive loss - Schedule of Changes in AOCI (Detail) - USD ($) $ in Thousands	3 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning balance	$ (260,560)	$ (252,118)
Gains / (losses) recognized during the period	(5,187)	287
Reclassification to net income	1,021	1,697
Income tax effects	(2,088)	(598)
Accumulated other comprehensive loss ending balance	(266,814)	(250,732)
Currency translation adjustments [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning balance	(256,979)	(246,570)
Gains / (losses) recognized during the period	(3,877)	(178)
Reclassification to net income	0	0
Income tax effects	0	0
Accumulated other comprehensive loss ending balance	(260,856)	(246,748)
Unrealized gain/(loss) on cash flow hedges [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning balance	(42)	(3,721)
Gains / (losses) recognized during the period	(2,144)	1,580
Reclassification to net income	918	1,693
Income tax effects	(1,863)	(827)
Accumulated other comprehensive loss ending balance	(3,131)	(1,275)
Retirement benefits [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning balance	(3,539)	(1,827)
Gains / (losses) recognized during the period	834	(1,115)
Reclassification to net income	103	4
Income tax effects	(225)	229
Accumulated other comprehensive loss ending balance	$ (2,827)	$ (2,709)

Loans and borrowings - Schedule

Loans and borrowings - Schedule of Long-term Debt Instruments (Detail) - USD ($) $ in Thousands	3 Months Ended
	Jun. 30, 2024	Mar. 31, 2024
Debt Instrument [Line Items]
Long-term debt, Gross	$ 229,461	$ 139,830
Less: Debt issuance cost	(962)	(626)
Total	228,499	139,204
Current portion of long-term debt	56,587	36,675
Long-term debt	$ 171,912	102,529
US dollars [Member]
Debt Instrument [Line Items]
Interest rate	SOFR + 1.20%
Final maturity (financial year)	2028
Long-term debt, Gross	$ 56,000	56,000
US dollars [Member] | Long Term Debt One [Member]
Debt Instrument [Line Items]
Interest rate	SOFR + 1.15%
Final maturity (financial year)	2030
Long-term debt, Gross	$ 100,000	0
Sterling Pound [Member]
Debt Instrument [Line Items]
Interest rate	SONIA + 1.25%
Interest rate	1.25%
Final maturity (financial year)	2028
Long-term debt, Gross	$ 73,461	$ 83,830

Loans and borrowings - Schedu_2

Loans and borrowings - Schedule of Maturities of Long Term Debt (Detail) $ in Thousands	Jun. 30, 2024 USD ($)
Debt Disclosure [Abstract]
July 1, 2024 to March 31, 2025	$ 36,494
2026	56,989
2027	56,989
2028	48,989
2029	20,000
2030	10,000
Total	$ 229,461

Loans and borrowings - Addition

Loans and borrowings - Additional Information (Detail) £ in Thousands, $ in Thousands	1 Months Ended			3 Months Ended
	Jun. 30, 2024 USD ($)	Dec. 31, 2022 GBP (£)	Jul. 31, 2022 USD ($)	Jun. 30, 2024 USD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2022 GBP (£)
Short Term Line Of Credit From Hongkong Shanghai And Banking Corporation Limited [Member]
Line of Credit Facility [Line Items]
Short-term debt, lender				The Hongkong and Shanghai Banking Corporation Limited
Short Term Line Of Credit From Citi Bank NA [Member]
Line of Credit Facility [Line Items]
Short-term debt, lender				Citibank N.A.
Short Term Line Of Credit From HSBC Bank Plc [Member]
Line of Credit Facility [Line Items]
Short-term debt, lender				The HSBC Bank plc.
Hong Kong Branch [Member]
Line of Credit Facility [Line Items]
Long-term debt, lender			The Hongkong and Shanghai Banking Corporation Limited, Hong Kong and Citibank N.A.
Singapore Branch [Member]
Line of Credit Facility [Line Items]
Long-term debt, lender				The Hongkong and Shanghai Banking Corporation Limited, Singapore Branch and JP Morgan Chase Bank N.A.
UK Branch [Member]
Line of Credit Facility [Line Items]
Long-term debt, lender		The Hongkong and Shanghai Banking Corporation Limited, Hong Kong and Citibank N.A.
Secured Overnight Financing Rate [Member]
Line of Credit Facility [Line Items]
Debt instrument, payment terms			10 semi-annual instalments
Secured Overnight Financing Rate [Member] | Short Term Line Of Credit From Hongkong Shanghai And Banking Corporation Limited [Member]
Line of Credit Facility [Line Items]
Utilized line of credit				$ 9,000
Debt instrument variable interest rate spread percentage	0.80%
Secured Overnight Financing Rate [Member] | Short Term Line Of Credit From Citi Bank NA [Member]
Line of Credit Facility [Line Items]
Utilized line of credit				$ 9,000
Debt instrument variable interest rate spread percentage				0.75%
Long-Term Debt [Member] | Secured Overnight Financing Rate [Member]
Line of Credit Facility [Line Items]
Debt instrument, face amount	$ 100,000		$ 80,000	$ 100,000
Debt instrument, interest rate, stated percentage	1.15%		1.20%	1.15%
Debt instrument, payment terms	10
Debt instrument, periodic payment	$ 10,000		$ 8,000
Long-Term Debt [Member] | Sterling Overnight Index Average [Member]
Line of Credit Facility [Line Items]
Debt instrument, face amount					$ 104,945	£ 83,000
Debt instrument, interest rate, stated percentage					1.25%	1.25%
Debt instrument, payment terms		10 semi-annual instalments
Debt instrument, periodic payment | £		£ 8,300
Short-Term Debt [Member] | India [Member]
Line of Credit Facility [Line Items]
Proceeds from unsecured lines of credit				$ 64,638
Short-Term Debt [Member] | UK [Member]
Line of Credit Facility [Line Items]
Proceeds from unsecured lines of credit				37,932
Short-Term Debt [Member] | North America [Member]
Line of Credit Facility [Line Items]
Proceeds from unsecured lines of credit				55,000
Utilized line of credit				55,000
Short-Term Debt [Member] | Philippines [Member]
Line of Credit Facility [Line Items]
Proceeds from unsecured lines of credit				15,000
Short-Term Debt [Member] | South Africa [Member]
Line of Credit Facility [Line Items]
Proceeds from unsecured lines of credit				$ 1,649
Short-Term Debt [Member] | Secured Overnight Financing Rate [Member]
Line of Credit Facility [Line Items]
Debt instrument, interest rate, stated percentage	1.65%			1.65%

Fair Value Measurements - Sched

Fair Value Measurements - Schedule of Assets and Liabilities Measured at Fair Value (Detail) - Fair Value, Recurring [Member] - USD ($) $ in Thousands	Jun. 30, 2024	Mar. 31, 2024
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Foreign exchange contracts	$ 10,300	$ 7,761
Investments in mutual funds	211,267	145,635
Total assets	221,567	153,396
Foreign exchange contracts	10,641	4,526
Contingent consideration	20,722	20,510
Total liabilities	31,363	25,036
Quoted prices in active markets for identical assets (Level 1) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Foreign exchange contracts	0	0
Investments in mutual funds	210,942	145,322
Total assets	210,942	145,322
Foreign exchange contracts	0	0
Contingent consideration	0	0
Total liabilities	0	0
Significant other observable inputs (Level 2) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Foreign exchange contracts	10,300	7,761
Investments in mutual funds	325	313
Total assets	10,625	8,074
Foreign exchange contracts	10,641	4,526
Contingent consideration	0	0
Total liabilities	10,641	4,526
Significant unobservable inputs (Level 3) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Foreign exchange contracts	0	0
Investments in mutual funds	0	0
Total assets	0	0
Foreign exchange contracts	0	0
Contingent consideration	20,722	20,510
Total liabilities	$ 20,722	$ 20,510

Fair Value Measurements - Addit

Fair Value Measurements - Additional Information (Detail) - Measurement Input, Discount Rate [Member]	12 Months Ended
	Mar. 31, 2024
The Smart Cube Limited [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Rate of contingent consideration fair value disclosure	4.93
Rate of contingent consideration fair value disclosure discount	6.45
OptiBuy sp z o o [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Rate of contingent consideration fair value disclosure	2.9

Fair Value Measurements - Sch_2

Fair Value Measurements - Schedule of the Movement in Contingent Consideration Categorized Under Level 3 Fair Value Measurement (Detail) - Contiingent Consideration [Member] - Fair Value, Inputs, Level 3 [Member] - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Jun. 30, 2024	Mar. 31, 2024
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Balance at the beginning of the Period	$ 20,510	$ 42,256
Interest expense recognized in the consolidated statement of income	245	1,044
Gain recognized in the consolidated statement of income (Refer Note 4(a), 4(d))	0	(22,470)
Translation	(33)	(320)
Balance at the end of the period	$ 20,722	$ 20,510

Derivatives And Hedge Account_3

Derivatives And Hedge Accounting - Summary Of Notional Values Of Outstanding Foreign Exchange Forward Contracts And Foreign Exchange Option Contracts (Detail) - USD ($) $ in Thousands	Jun. 30, 2024	Mar. 31, 2024
Foreign Exchange Forward [Member]
Derivative [Line Items]
Foreign currency fair value hedge derivative at fair value, net	$ 821,731	$ 671,800
Foreign Exchange Forward [Member] | In US dollars [Member]
Derivative [Line Items]
Foreign currency fair value hedge derivative at fair value, net	498,883	444,560
Foreign Exchange Forward [Member] | In Pound Sterling [Member]
Derivative [Line Items]
Foreign currency fair value hedge derivative at fair value, net	185,857	130,248
Foreign Exchange Forward [Member] | In Euro [Member]
Derivative [Line Items]
Foreign currency fair value hedge derivative at fair value, net	37,610	38,201
Foreign Exchange Forward [Member] | In Australian dollars [Member]
Derivative [Line Items]
Foreign currency fair value hedge derivative at fair value, net	45,252	36,202
Foreign Exchange Forward [Member] | Others [Member]
Derivative [Line Items]
Foreign currency fair value hedge derivative at fair value, net	54,129	22,589
Foreign Exchange Option [Member]
Derivative [Line Items]
Foreign currency fair value hedge derivative at fair value, net	543,446	501,115
Foreign Exchange Option [Member] | In US dollars [Member]
Derivative [Line Items]
Foreign currency fair value hedge derivative at fair value, net	319,610	297,823
Foreign Exchange Option [Member] | In Pound Sterling [Member]
Derivative [Line Items]
Foreign currency fair value hedge derivative at fair value, net	129,783	116,356
Foreign Exchange Option [Member] | In Euro [Member]
Derivative [Line Items]
Foreign currency fair value hedge derivative at fair value, net	45,013	45,822
Foreign Exchange Option [Member] | In Australian dollars [Member]
Derivative [Line Items]
Foreign currency fair value hedge derivative at fair value, net	$ 49,040	$ 41,114

Derivatives And Hedge Account_4

Derivatives And Hedge Accounting - Summary Of Foreign Exchange Forward Contracts And Foreign Exchange Option Contracts And Interest Rate Swaps (Detail) - USD ($) $ in Thousands	Jun. 30, 2024	Mar. 31, 2024
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivatives in cash flow hedging relationships, Derivative assets	$ 9,188	$ 7,201
Derivatives in cash flow hedging relationships, Derivative liabilities	6,454	3,373
Derivatives in cash flow hedging relationships, Total	2,734	3,828
Derivatives not designated as hedging instruments, Derivative assets	1,112	560
Derivatives not designated as hedging instruments, Derivative liabilities	4,187	1,153
Derivatives not designated as hedging instruments, Total	$ (3,075)	$ (593)

Derivatives And Hedge Account_5

Derivatives And Hedge Accounting - Summary of the amount of gain/ (loss) reclassified from other comprehensive income (Detail) - USD ($) $ in Thousands	3 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Derivative [Line Items]
Income tax related to amounts reclassified into consolidated statement of income	$ 57	$ 280
Total	(1,192)	(1,413)
Revenue [Member]
Derivative [Line Items]
Other comprehensive income (loss), unrealized gain (loss) on derivatives arising during period, before tax	(918)	(1,693)
Foreign exchange gain/(loss), net [Member]
Derivative [Line Items]
Other comprehensive income (loss), unrealized gain (loss) on derivatives arising during period, before tax	$ (331)	$ 0

Derivatives And Hedge Account_6

Derivatives And Hedge Accounting - Summary Effect Of Foreign Exchange Forward Contracts And Foreign Exchange Option Contracts And Interest Rate Swaps On AOCI (Detail) - USD ($) $ in Thousands	3 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Derivative [Line Items]
Total	$ (4,957)	$ (2,577)
Cash Flow Hedging [Member]
Derivative [Line Items]
Derivatives in cash flow hedging relationships	219	(829)
Fair Value Hedging [Member]
Derivative [Line Items]
Derivatives not designated as hedging instruments	$ (5,176)	$ (1,748)

Derivatives And Hedge Account_7

Derivatives And Hedge Accounting - Summary of Financial Assets and Liabilities Subject to Offsetting (Detail) - USD ($) $ in Thousands	Jun. 30, 2024	Mar. 31, 2024
Derivative Asset [Abstract]
Gross amounts of recognized financial assets	$ 10,300	$ 7,761
Gross amounts of recognized financial liabilities offset in the statement of financial position	0	0
Net amounts of financial assets presented in the statement of financial position	10,300	7,761
Financial Instruments	(2,251)	(3,708)
Cash collateral received	0	0
Net Amount	8,049	4,053
Derivative Liability [Abstract]
Gross amounts of recognized financial liabilities	10,641	4,526
Gross amounts of recognized financial assets offset in the statement of financial position	0	0
Net amounts of financial liabilities presented in the statement of financial position	10,641	4,526
Financial instruments	(2,251)	(3,708)
Cash collateral pledged	0	0
Net Amount	8,390	818
Derivative liabilities [Member]
Derivative Liability [Abstract]
Gross amounts of recognized financial liabilities	10,641	4,526
Gross amounts of recognized financial assets offset in the statement of financial position	0	0
Net amounts of financial liabilities presented in the statement of financial position	10,641	4,526
Financial instruments	(2,251)	(3,708)
Cash collateral pledged	0	0
Net Amount	8,390	818
Derivative assets [Member]
Derivative Asset [Abstract]
Gross amounts of recognized financial assets	10,300	7,761
Gross amounts of recognized financial liabilities offset in the statement of financial position	0	0
Net amounts of financial assets presented in the statement of financial position	10,300	7,761
Financial Instruments	(2,251)	(3,708)
Cash collateral received	0	0
Net Amount	$ 8,049	$ 4,053

Derivatives And Hedge Account_8

Derivatives And Hedge Accounting - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Derivative [Line Items]
Other comprehensive income (loss), derivatives qualifying as hedges, tax, portion attributable to parent	$ 331	$ 0
Foreign Exchange Forward [Member]
Derivative [Line Items]
Interest rate cash flow hedge gain (loss) to be reclassified during next 12 months, net	42
Foreign Exchange Option [Member]
Derivative [Line Items]
Interest rate cash flow hedge gain (loss) to be reclassified during next 12 months, net	$ 42

Pension and Other Employee Ob_3

Pension and Other Employee Obligations - Schedule of Pension and Other Employee Obligation (Detail) - USD ($) $ in Thousands	Jun. 30, 2024	Mar. 31, 2024
Retirement Benefits [Abstract]
Salaries and bonus	$ 60,002	$ 93,764
Pension	1,051	944
Withholding taxes on salary and statutory payables	10,882	10,644
Total	71,935	105,352
Pension and other obligations	24,691	24,642
Total	$ 24,691	$ 24,642

Pension and Other Employee Ob_4

Pension and Other Employee Obligations - Schedule of Employee Benefit Costs (Detail) - USD ($) $ in Thousands	3 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Retirement Benefits [Abstract]
Salaries and bonus	$ 183,176	$ 188,897
Employee benefit plans:
Defined contribution plan	5,374	4,949
Defined benefit plan	1,396	1,142
Share-based compensation expense (Refer Note 23)	11,155	16,216
Total	$ 201,101	$ 211,204

Pension and Other Employee Ob_5

Pension and Other Employee Obligations - Schedule of Employee Benefit Cost is Recognized in Consolidated Statement of Income (Detail) - USD ($) $ in Thousands		3 Months Ended
		Jun. 30, 2024	Jun. 30, 2023
Schedule of Amounts Recognized in Consolidated Statement of Income [Line Items]
Cost of revenues	[1]	$ 209,443	$ 213,934
Selling and marketing expenses		21,540	19,968
General and administrative expenses		45,666	46,913
Total		1,396	1,142
Pension and Other Postretirement Plans Costs [Member]
Schedule of Amounts Recognized in Consolidated Statement of Income [Line Items]
Cost of revenues		151,453	158,753
Selling and marketing expenses		16,270	16,170
General and administrative expenses		33,378	36,281
Total		$ 201,101	$ 211,204
[1]Exclusive of amortization expense

Pension and Other Employee Ob_6

Pension and Other Employee Obligations - Schedule of Contributions to Defined Contribution Plans (Detail) - USD ($) $ in Thousands	3 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Schedule of Contributions to Defined Contribution Plans [Line Items]
Defined contribution plan	$ 5,374	$ 4,949
India [Member]
Schedule of Contributions to Defined Contribution Plans [Line Items]
Defined contribution plan	3,425	3,188
United States [Member]
Schedule of Contributions to Defined Contribution Plans [Line Items]
Defined contribution plan	729	624
UK [Member]
Schedule of Contributions to Defined Contribution Plans [Line Items]
Defined contribution plan	697	721
South Africa [Member]
Schedule of Contributions to Defined Contribution Plans [Line Items]
Defined contribution plan	283	240
Sri Lanka [Member]
Schedule of Contributions to Defined Contribution Plans [Line Items]
Defined contribution plan	137	115
Philippines [Member]
Schedule of Contributions to Defined Contribution Plans [Line Items]
Defined contribution plan	$ 103	$ 61

Pension and Other Employee Ob_7

Pension and Other Employee Obligations - Schedule of Net Periodic Cost (Detail) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Mar. 31, 2024
Defined Benefit Plan [Abstract]
Service cost	$ 942	$ 850	$ 3,012
Interest cost	402	339	$ 1,342
Expected return on plan assets	(51)	(51)
Amortization of prior service cost/(credit)	(7)	(6)
Amortization of actuarial (gain)/loss, gross of tax	110	10
Total	$ 1,396	$ 1,142

Pension and Other Employee Ob_8

Pension and Other Employee Obligations - Schedule of Components of Retirement Benefits in Accumulated Other Comprehensive Income (Loss) (Detail) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Jun. 30, 2024	Mar. 31, 2024
Retirement Benefits [Abstract]
Net actuarial (gain)/loss	$ 3,755	$ 4,698
Net prior service cost/(credit)	(65)	(71)
Accumulated Other comprehensive income/(loss), excluding tax effects	$ 3,690	$ 4,627

Pension and Other Employee Ob_9

Pension and Other Employee Obligations - Schedule of the Funded Status of the Company's Defined Benefit Plans (Detail) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Mar. 31, 2024
Defined Benefit Plan, Roll Forwards [Abstract]
Obligation at beginning of the period	$ 23,305	$ 19,447	$ 19,447
Foreign currency translation	(12)		(256)
Service cost	942	850	3,012
Interest cost	402	339	1,342
Benefits paid	(441)		(2,393)
Plan Amendments	0		(17)
Actuarial (gain)/loss	(874)		2,170
Benefit obligation at end of the period	23,322		23,305
Plan assets at beginning of the period	2,712	$ 2,728	2,728
Foreign currency translation	0		(40)
Actual return on plan assets	12		182
Actual contributions	267		1,950
Benefits paid	(332)		(2,108)
Plan assets at end of the period	2,659		2,712
Unfunded status at the end of the period	20,663		20,593
Defined Benefit Plan, Funded (Unfunded) Status of Plan [Abstract]
Current liability	1,051		944
Non-current liability	19,612		19,649
Total accrued liability	20,663		20,593
Accumulated benefit obligation	$ 16,007		$ 15,680

Pension and Other Employee O_10

Pension and Other Employee Obligations - Schedule of Weighted Average Actuarial Assumptions Used to Determine Benefit Obligations and Net Gratuity Cost (Detail)	3 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Schedule Of Weighted Average Actuarial Assumptions Used To Determine Benefit Obligations And Net Gratuity Cost [Line Items]
Expected rate of return on plan assets	7.50%	7.50%
Maximum [Member]
Schedule Of Weighted Average Actuarial Assumptions Used To Determine Benefit Obligations And Net Gratuity Cost [Line Items]
Rate of increase in compensation level	14%	14%
Minimum [Member]
Schedule Of Weighted Average Actuarial Assumptions Used To Determine Benefit Obligations And Net Gratuity Cost [Line Items]
Rate of increase in compensation level	5%	5%
India [Member]
Schedule Of Weighted Average Actuarial Assumptions Used To Determine Benefit Obligations And Net Gratuity Cost [Line Items]
Discount rate	7.20%	7.20%
Philippines [Member]
Schedule Of Weighted Average Actuarial Assumptions Used To Determine Benefit Obligations And Net Gratuity Cost [Line Items]
Discount rate	6.30%	5.90%
Sri Lanka [Member]
Schedule Of Weighted Average Actuarial Assumptions Used To Determine Benefit Obligations And Net Gratuity Cost [Line Items]
Discount rate	11.70%	28.50%
Dubai [Member]
Schedule Of Weighted Average Actuarial Assumptions Used To Determine Benefit Obligations And Net Gratuity Cost [Line Items]
Discount rate	5.10%	5.60%

Pension and Other Employee O_11

Pension and Other Employee Obligations - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2025	Jun. 30, 2024	Mar. 31, 2024
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan net		$ 20,663	$ 20,593
Subsequent Event [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined contribution plan, employer discretionary contribution amount	$ 3,362
Life Insurance Corporation Of India [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, plan assets, investment within plan asset category, amount		$ 1,368	1,351
Life Insurance Corporation Of India [Member] | Government Security [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, plan assets, investment within plan asset category, percentage		40%
Life Insurance Corporation Of India [Member] | Money Market Instrument [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, plan assets, investment within plan asset category, percentage		60%
Aviva Life Insurance Company Private Limited [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, plan assets, investment within plan asset category, amount		$ 1,290	1,360
Aviva Life Insurance Company Private Limited [Member] | Government Security [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, plan assets, investment within plan asset category, percentage		61%
Aviva Life Insurance Company Private Limited [Member] | Money Market Instrument [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, plan assets, investment within plan asset category, percentage		39%
India [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan net		$ 19,784	19,705
Philippines [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan net		95	92
Sri Lanka [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan net		666	688
Dubai [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan net		$ 118	$ 108

Pension and Other Employee O_12

Pension and Other Employee Obligations - Schedule of Maturity Analysis of the Company's Defined Benefit Payments (Detail) $ in Thousands	Jun. 30, 2024 USD ($)
Retirement Benefits [Abstract]
July 1, 2024 to March 31, 2025	$ 3,362
2026	3,310
2027	3,577
2028	4,185
2029	4,493
Thereafter	23,515
Total	$ 42,442

Contract Liabilities - Summary

Contract Liabilities - Summary of Contract Liabilities (Detail) - USD ($) $ in Thousands	Jun. 30, 2024	Mar. 31, 2024
Current:
Contract liabilities current	$ 17,480	$ 12,902
Non-current:
Contract liabilities non-current	12,694	12,625
Payments in advance of services [Member]
Current:
Contract liabilities current	8,221	6,215
Non-current:
Contract liabilities non-current	11,076	11,495
Advance billings [Member]
Current:
Contract liabilities current	9,204	6,659
Non-current:
Contract liabilities non-current	1,591	1,104
Others [Member]
Current:
Contract liabilities current	55	28
Non-current:
Contract liabilities non-current	$ 27	$ 26

Other Liabilities - Schedule of

Other Liabilities - Schedule of Other Liabilities (Detail) - USD ($) $ in Thousands	Jun. 30, 2024	Mar. 31, 2024
Current:
Withholding taxes and value added tax payables	$ 8,801	$ 7,670
Contingent consideration	20,722	6,730
Other liabilities	13,787	5,452
Total	43,310	19,852
Non-current:
Contingent consideration	0	13,780
Other liabilities	118	117
Total	$ 118	$ 13,897

Share Capital - Additional Info

Share Capital - Additional Information (Detail) £ / shares in Units, $ / shares in Units, £ in Thousands, $ in Thousands	3 Months Ended	10 Months Ended	18 Months Ended
	Jun. 30, 2024 USD ($) $ / shares shares	Mar. 31, 2025	Nov. 29, 2025	Jun. 30, 2024 GBP (£) £ / shares shares	Mar. 31, 2024 $ / shares	Mar. 31, 2024 GBP (£) £ / shares shares
Capital Unit [Line Items]
Authorized share capital amount | £				£ 6,100		£ 6,100
Common stock, shares authorized				60,000,000		60,000,000
Common stock, par or stated value per share | (per share)	$ 0.16			£ 0.1	$ 0.16	£ 0.1
Treasury stock, common, shares				1,643,731		0
Share Repurchase Program [Member]
Capital Unit [Line Items]
Stock repurchase program period		10 months
Stock repurchased during period, shares	1,100,000
Stock repurchased during period, value | $	$ 56,232
Transaction cost of share | $	$ 11
New Share Repurchase Program [Member]
Capital Unit [Line Items]
Stock repurchased during period, shares	543,731
Stock repurchased during period, value | $	$ 27,996
Transaction cost of share | $	$ 5
New Share Repurchase Program [Member] | Subsequent Event [Member]
Capital Unit [Line Items]
Stock repurchase program period			19 months
Common Stock [Member]
Capital Unit [Line Items]
Common stock, shares authorized				60,000,000		60,000,000
Common stock, par or stated value per share | $ / shares	$ 10				10
Common stock, shares, outstanding				44,170,987		45,684,145
Common Stock [Member] | Share Repurchase Program [Member]
Capital Unit [Line Items]
Stock repurchase program, number of shares authorized to be repurchased				1,100,000
Common Stock [Member] | Share Repurchase Program [Member] | Maximum [Member]
Capital Unit [Line Items]
Common stock, par or stated value per share | $ / shares	77
Common Stock [Member] | Share Repurchase Program [Member] | Minimum [Member]
Capital Unit [Line Items]
Common stock, par or stated value per share | $ / shares	10
Common Stock [Member] | New Share Repurchase Program [Member]
Capital Unit [Line Items]
Stock repurchase program, number of shares authorized to be repurchased				3,000,000
Common Stock [Member] | New Share Repurchase Program [Member] | Maximum [Member]
Capital Unit [Line Items]
Common stock, par or stated value per share | $ / shares	100
Common Stock [Member] | New Share Repurchase Program [Member] | Minimum [Member]
Capital Unit [Line Items]
Common stock, par or stated value per share | $ / shares	10
Preferred Stock [Member]
Capital Unit [Line Items]
Preferred stock, shares authorized				1,000,000		1,000,000
Preferred stock, par or stated value per share | $ / shares	$ 10				$ 10
Preferred stock, shares outstanding				0		0
Treasury Stock, Common [Member]
Capital Unit [Line Items]
Treasury stock, common, shares				1,643,731

Revenue - Schedule of Revenue D

Revenue - Schedule of Revenue Disaggregated by Service Type, Major Industries Serviced, Contract Type and Geography (Detail) - USD ($) $ in Thousands	3 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Disaggregation of Revenue [Line Items]
Revenue	$ 323,115	$ 326,501
Delivery Location [Member]
Disaggregation of Revenue [Line Items]
Revenue	323,115	326,501
Full-time-equivalent [Member]
Disaggregation of Revenue [Line Items]
Revenue	234,163	230,882
Transaction [Member]
Disaggregation of Revenue [Line Items]
Revenue	48,076	46,365
Subscription [Member]
Disaggregation of Revenue [Line Items]
Revenue	15,737	17,346
Fixed price [Member]
Disaggregation of Revenue [Line Items]
Revenue	14,867	16,288
Others [Member]
Disaggregation of Revenue [Line Items]
Revenue	10,272	15,620
Insurance [Member]
Disaggregation of Revenue [Line Items]
Revenue	90,662	87,792
Healthcare [Member]
Disaggregation of Revenue [Line Items]
Revenue	43,846	44,308
Diversified businesses including manufacturing, retail, CPG, media and entertainment, and telecom [Member]
Disaggregation of Revenue [Line Items]
Revenue	44,319	49,405
Travel and leisure [Member]
Disaggregation of Revenue [Line Items]
Revenue	42,675	56,757
Banking and financial services [Member]
Disaggregation of Revenue [Line Items]
Revenue	29,053	23,931
Shipping and logistics [Member]
Disaggregation of Revenue [Line Items]
Revenue	25,504	24,626
Hi-tech and professional services [Member]
Disaggregation of Revenue [Line Items]
Revenue	24,220	22,995
Utilities [Member]
Disaggregation of Revenue [Line Items]
Revenue	22,836	16,687
Industry-specific [Member]
Disaggregation of Revenue [Line Items]
Revenue	140,043	131,463
Finance and accounting [Member]
Disaggregation of Revenue [Line Items]
Revenue	64,702	73,639
Customer experience services [Member]
Disaggregation of Revenue [Line Items]
Revenue	61,333	66,029
Research and analytics [Member]
Disaggregation of Revenue [Line Items]
Revenue	40,511	39,458
Others [Member]
Disaggregation of Revenue [Line Items]
Revenue	16,526	15,912
India [Member] | Delivery Location [Member]
Disaggregation of Revenue [Line Items]
Revenue	183,109	174,511
Philippines [Member] | Delivery Location [Member]
Disaggregation of Revenue [Line Items]
Revenue	42,715	47,236
United States [Member] | Delivery Location [Member]
Disaggregation of Revenue [Line Items]
Revenue	37,170	43,022
South Africa [Member]
Disaggregation of Revenue [Line Items]
Revenue	2,909	3,495
South Africa [Member] | Delivery Location [Member]
Disaggregation of Revenue [Line Items]
Revenue	23,542	17,848
UK [Member]
Disaggregation of Revenue [Line Items]
Revenue	95,439	89,662
UK [Member] | Delivery Location [Member]
Disaggregation of Revenue [Line Items]
Revenue	17,878	20,362
Romania [Member] | Delivery Location [Member]
Disaggregation of Revenue [Line Items]
Revenue	4,728	7,288
Sri Lanka [Member] | Delivery Location [Member]
Disaggregation of Revenue [Line Items]
Revenue	3,728	4,650
China [Member] | Delivery Location [Member]
Disaggregation of Revenue [Line Items]
Revenue	3,692	3,880
Poland [Member] | Delivery Location [Member]
Disaggregation of Revenue [Line Items]
Revenue	3,461	3,419
Costa Rica [Member] | Delivery Location [Member]
Disaggregation of Revenue [Line Items]
Revenue	1,560	1,884
Australia [Member]
Disaggregation of Revenue [Line Items]
Revenue	23,645	20,671
Australia [Member] | Delivery Location [Member]
Disaggregation of Revenue [Line Items]
Revenue	1,388	1,449
Malaysia [Member] | Delivery Location [Member]
Disaggregation of Revenue [Line Items]
Revenue	144	80
Spain [Member] | Delivery Location [Member]
Disaggregation of Revenue [Line Items]
Revenue	$ 0	$ 872

Revenue - Schedule of Movement

Revenue - Schedule of Movement in Contract Assets (Detail) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Jun. 30, 2024	Mar. 31, 2024
Movement In Contract Assets [Line Items]
Opening balance	$ 64,798	$ 67,242
Additions during the period	5,392	18,626
Amortization during the period	(2,889)	(20,333)
Impairment loss recognized during the period	0	(655)
Translation adjustments	(63)	(82)
Closing balance	67,238	64,798
Sales Commission [Member]
Movement In Contract Assets [Line Items]
Opening balance	11,227	13,415
Additions during the period	1,979	1,249
Amortization during the period	(548)	(2,856)
Impairment loss recognized during the period	0	(655)
Translation adjustments	17	74
Closing balance	12,675	11,227
Transition activities [Member]
Movement In Contract Assets [Line Items]
Opening balance	44,137	41,905
Additions during the period	2,696	10,178
Amortization during the period	(1,386)	(7,657)
Impairment loss recognized during the period	0	0
Translation adjustments	(89)	(289)
Closing balance	45,358	44,137
Upfront payment / Others [Member]
Movement In Contract Assets [Line Items]
Opening balance	9,434	11,922
Additions during the period	717	7,199
Amortization during the period	(955)	(9,820)
Impairment loss recognized during the period	0	0
Translation adjustments	9	133
Closing balance	$ 9,205	$ 9,434

Revenue - Schedule of Contract

Revenue - Schedule of Contract Liabilities (Detail) - USD ($) $ in Thousands	Jun. 30, 2024	Mar. 31, 2024
Contract liabilities:
Contract liabilities	$ 30,174	$ 25,527
Payments in advance of services [Member]
Contract liabilities:
Contract liabilities	19,297	17,710
Advance billings [Member]
Contract liabilities:
Contract liabilities	10,795	7,763
Others [Member]
Contract liabilities:
Contract liabilities	$ 82	$ 54

Revenue - Schedule Of Revenue R

Revenue - Schedule Of Revenue Recognized From Contract Liabilities (Detail) - USD ($) $ in Thousands	3 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Contract liabilities:
Revenue recognized in contract liabilities	$ 4,998	$ 5,106
Payments in advance of services [Member]
Contract liabilities:
Revenue recognized in contract liabilities	1,746	2,090
Advance billings [Member]
Contract liabilities:
Revenue recognized in contract liabilities	3,239	2,675
Others [Member]
Contract liabilities:
Revenue recognized in contract liabilities	$ 13	$ 341

Revenue - Schedule of Estimated

Revenue - Schedule of Estimated Revenue Expected To Be Recognized in Future Relating To Remaining Performance Obligations (Detail) - USD ($) $ in Thousands	Jun. 30, 2024	Mar. 31, 2024
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Transaction price allocated to remaining performance obligations	$ 3,830	$ 2,455
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2024-04-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Transaction price allocated to remaining performance obligations		$ 1,149
Performance obligations remaining period of fulfillment		1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2024-07-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Transaction price allocated to remaining performance obligations	$ 1,983
Performance obligations remaining period of fulfillment	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2025-04-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Transaction price allocated to remaining performance obligations		$ 1,015
Performance obligations remaining period of fulfillment		1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2025-07-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Transaction price allocated to remaining performance obligations	$ 1,539
Performance obligations remaining period of fulfillment	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2029-04-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Transaction price allocated to remaining performance obligations		$ 291
Performance obligations remaining period of fulfillment		3 years
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2029-07-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Transaction price allocated to remaining performance obligations	$ 308
Performance obligations remaining period of fulfillment	3 years
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2030-04-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Transaction price allocated to remaining performance obligations		$ 0
Performance obligations remaining period of fulfillment
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2030-07-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Transaction price allocated to remaining performance obligations	$ 0
Performance obligations remaining period of fulfillment

Interest expense - Schedule of

Interest expense - Schedule of Detailed Information of Interest Expense (Detail) - USD ($) $ in Thousands	3 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Interest Expense [Abstract]
Interest expense	$ 3,979	$ 3,303
Others	402	339
Total	$ 4,381	$ 3,642

Other income, net - Schedule of

Other income, net - Schedule of Other Income, Net (Detail) - USD ($) $ in Thousands	3 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Other Income, Nonoperating [Abstract]
Net gain arising on financial assets	$ 2,814	$ 2,591
Interest income	455	1,567
Others, net	588	622
Total	$ 3,857	$ 4,780

Share-Based Payments - Addition

Share-Based Payments - Additional Information (Detail) - USD ($)	3 Months Ended		12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2020	Mar. 31, 2019	Mar. 31, 2018
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Share-based compensation expense	$ 11,155,000	$ 16,216,000
Share-Based Payment Arrangement, Plan Modification, Incremental Cost	1,899,000
BBBEE Program In South Africa [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Share-based compensation expense	$ 0		$ 94,000
Restricted Stock Units (RSUs) [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Term of period	ten years
Term of vesting period	4 years
Ordinary shares available for future grants	677,163
Restricted Stock Units (RSUs) [Member] | 2006 Incentive Award Plan and 2016 Incentive Award Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Term of period			three years
Share-based payments of ordinary shares issued	130,573	97,472
Description of vesting right	one ordinary share
Total cash received	$ 0
Restricted Stock Units (RSUs) [Member] | 2006 Incentive Award Plan and 2016 Incentive Award Plan [Member] | Non Market Performance Condition [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Weighted average period	2 years 8 months 12 days
Weighted average grant date fair value	$ 47.64		$ 80.5
Aggregate intrinsic value	$ 2,884,000		$ 20,204,000
Total grant date fair value in vested	$ 6,693,000		$ 25,170,000
Weighted average share price in exercised	$ 50.17		$ 65.88
Unrecognized compensation cost	$ 17,941,000
Restricted Stock Units (RSUs) [Member] | 2006 Incentive Award Plan and 2016 Incentive Award Plan [Member] | Market Performance Condition [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Aggregate intrinsic value	$ 0		$ 3,755,000
Weighted average share price in exercised	$ 0		$ 64.04
Restricted Stock Units (RSUs) [Member] | 2006 Incentive Award Plan and 2016 Incentive Award Plan [Member] | TSR Condition [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Share-based payments of ordinary shares issued	153,207		117,747
Weighted average period	2 years 2 months 12 days
Weighted average grant date fair value	$ 41.31		$ 87.03
Aggregate intrinsic value	$ 356,000		$ 7,812,000
Total grant date fair value in vested	$ 5,352,000		$ 9,352,000
Weighted average share price in exercised	$ 51.68		$ 68.75
Share-based compensation expense	$ 991,000		$ 5,196,000
Unrecognized compensation cost	7,249,000
Restricted Stock Units (RSUs) [Member] | BBBEE Program In South Africa [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Company granted			2,495		1,135	1,850	3,365	14,250	32,050
Share-based compensation expense	$ 3,483,000
Amortized vesting period of stock compensation expenses	4 years
Restricted Stock Units (RSUs) [Member] | RSUs To Drive Higher Growth [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Company granted	705,090
Restricted Stock Units (RSUs) [Member] | RSUs To Drive Higher Growth [Member] | Minimum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Description of vesting period	2 years 9 months
Restricted Stock Units (RSUs) [Member] | RSUs To Drive Higher Growth [Member] | Maximum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Description of vesting period	4 years 9 months
Restricted Stock Units (RSUs) [Member] | RSUs To Drive Higher Growth [Member] | Monte Carlo Simulation [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Total grant date fair value in vested	$ 28,000			$ 1,600
Unrecognized compensation cost	$ 18,056,000
Restricted Stock Units (RSUs) [Member] | RSUs To Drive Higher Growth [Member] | Monte Carlo Simulation [Member] | Minimum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Description of vesting period			3 years 3 months
Restricted Stock Units (RSUs) [Member] | RSUs To Drive Higher Growth [Member] | Monte Carlo Simulation [Member] | Maximum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Description of vesting period			4 years 9 months
Performance Share Units (PSUs) [Member] | 2006 Incentive Award Plan and 2016 Incentive Award Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Weighted average period	2 years 4 months 24 days
Weighted average grant date fair value	$ 43.02		$ 84.83
Aggregate intrinsic value	$ 3,287,000		$ 9,319,000
Total grant date fair value in vested	$ 2,652,000		$ 11,186,000
Weighted average share price in exercised	$ 50.17		$ 67.09
Unrecognized compensation cost	$ 17,032,000
Employee Stock Option | BBBEE Program In South Africa [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Company granted			3,178			11,400

Share-Based Payments - Schedule

Share-Based Payments - Schedule of Share-Based Compensation Expense (Detail) - USD ($) $ in Thousands	3 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Share-based compensation expense	$ 11,155	$ 16,216
Income tax benefit (including excess tax benefit) related to share-based compensation expense	2,379	3,630
Cost of revenues [Member]
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Share-based compensation expense	2,169	4,153
Selling and marketing expenses [Member]
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Share-based compensation expense	1,521	3,127
General and administrative expenses [Member]
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Share-based compensation expense	$ 7,465	$ 8,936

Share-Based Payments - Schedu_2

Share-Based Payments - Schedule of Share Based Payment Arrangement, Outstanding Award, Activity, Excluding Option (Detail) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended	12 Months Ended
	Jun. 30, 2024	Mar. 31, 2024
Restricted Stock Units (RSUs) [Member] | 2006 Incentive Award Plan and 2016 Incentive Award Plan [Member] | Non Market Performance Condition [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Outstanding, Share opening	1,096,987	1,032,718
Granted, Share	210,580	405,709
Exercised, Shares	(56,988)	(306,701)
Forfeited, Share	(27,671)	(34,739)
Outstanding, Share closing	1,222,908	1,096,987
RSUs exercisable, Share	611,981
RSUs expected to vest, Share	555,031
Outstanding, Weighted average fair value opening	$ 69.73	$ 63.38
Granted, Weighted average fair value	47.64	80.5
Exercised, Weighted average fair value	68.84	61.3
Forfeited, Weighted average fair value	82.21	81.56
Outstanding, Weighted average fair value closing	65.68	69.73
RSUs exercisable, Weighted average fair value	61.75
RSUs expected to vest, Weighted average fair value	65.68
Outstanding, Aggregate intrinsic value opening	55,436	96,218
Outstanding, Aggregate intrinsic value closing	$ 64,203	$ 55,436
RSUs exercisable, Aggregate intrinsic value closing	$ 32,129
RSUs expected to vest, Aggregate intrinsic value closing	$ 29,139
Restricted Stock Units (RSUs) [Member] | 2006 Incentive Award Plan and 2016 Incentive Award Plan [Member] | Market Performance Condition [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Outstanding, Share opening	0	58,639
Granted, Share	0	0
Exercised, Shares	0	(58,639)
Forfeited, Share	0	0
Outstanding, Share closing	0	0
RSUs exercisable, Share	0
RSUs expected to vest, Share	0
Outstanding, Weighted average fair value opening	$ 0	$ 14.3
Granted, Weighted average fair value	0	0
Exercised, Weighted average fair value	0	14.3
Forfeited, Weighted average fair value	0	0
Outstanding, Weighted average fair value closing	0	0
RSUs exercisable, Weighted average fair value	0
RSUs expected to vest, Weighted average fair value	0
Outstanding, Aggregate intrinsic value opening	0	5,463
Granted, Aggregate intrinsic value	$ 0	$ 0
Exercised, Aggregate intrinsic value	$ 0	$ 0
Forfeited, Aggregate intrinsic value	$ 0	$ 0
Outstanding, Aggregate intrinsic value closing	$ 0	$ 0
RSUs exercisable, Aggregate intrinsic value closing	$ 0
RSUs expected to vest, Aggregate intrinsic value closing	$ 0
Restricted Stock Units (RSUs) [Member] | 2016 Incentive Award Plan [Member] | TSR Condition [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Outstanding, Share opening	777,718	790,508
Granted, Share	153,207	117,747
Exercised, Shares	(6,883)	(113,631)
Forfeited, Share	(10,129)	(16,906)
Lapsed, Shares	(65,450)
Outstanding, Share closing	848,463	777,718
RSUs exercisable, Share	496,269
RSUs expected to vest, Share	328,835
Outstanding, Weighted average fair value opening	$ 62.15	$ 56.32
Granted, Weighted average fair value	41.31	87.03
Exercised, Weighted average fair value	33.54	45.82
Forfeited, Weighted average fair value	85.08	65.25
Lapsed, Weighted average fair value	78.8
Outstanding, Weighted average fair value closing	57.04	62.15
RSUs exercisable, Weighted average fair value	51.39
RSUs expected to vest, Weighted average fair value	57.04
Outstanding, Aggregate intrinsic value opening	39,307	73,652
Outstanding, Aggregate intrinsic value closing	$ 44,544	$ 39,307
RSUs exercisable, Aggregate intrinsic value closing	$ 26,054
RSUs expected to vest, Aggregate intrinsic value closing	$ 17,264
Performance Shares [Member] | 2006 Incentive Award Plan and 2016 Incentive Award Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Outstanding, Share opening	884,772	837,091
Granted, Share	12,396	205,968
Exercised, Shares	(65,513)	(138,901)
Forfeited, Share	(11,177)	(19,386)
Outstanding, Share closing	820,478	884,772
RSUs exercisable, Share	590,620
RSUs expected to vest, Share	202,112
Outstanding, Weighted average fair value opening	$ 62.49	$ 55.3
Granted, Weighted average fair value	43.02	84.83
Exercised, Weighted average fair value	59.29	45.89
Forfeited, Weighted average fair value	81.58	79.05
Outstanding, Weighted average fair value closing	62.62	62.49
RSUs exercisable, Weighted average fair value	54.38
RSUs expected to vest, Weighted average fair value	62.62
Outstanding, Aggregate intrinsic value opening	44,672	77,992
Outstanding, Aggregate intrinsic value closing	$ 43,075	$ 44,672
RSUs exercisable, Aggregate intrinsic value closing	$ 31,008
RSUs expected to vest, Aggregate intrinsic value closing	$ 10,611

Income taxes - Additional Infor

Income taxes - Additional Information (Detail) $ / shares in Units, $ in Thousands, රු in Millions	3 Months Ended		12 Months Ended
	Jun. 30, 2024 USD ($) $ / shares	Jun. 30, 2023 USD ($) $ / shares	Mar. 31, 2024 USD ($)	Mar. 31, 2023 USD ($)	Mar. 31, 2016 USD ($)	Mar. 31, 2016 LKR (රු)
Income tax expense	$ 9,127	$ 7,040
Percentage of income tax exemption period for five years	100%
Effective income tax rate reconciliation, tax exempt income, percent	100%
Percentage of completed period for income tax exemption	50%
Effective income tax rate reconciliation, prior year income taxes, percent	34.95%
Current income tax rate	34.95%
Effective income tax rate reconciliation at federal statutory income tax rate, amount	$ 1,696		$ 10,265	$ 20,735
Earnings per share, basic | $ / shares	$ 0.64	$ 0.67
Earnings per share, diluted | $ / shares	$ 0.61	$ 0.64
Deferred tax liability not recognized, amount of unrecognized deferred tax liability, undistributed earnings of foreign subsidiaries	$ 1,390,296		1,349,654	$ 1,172,255
Additional taxable income leading to additional tax			3,629
Income tax examination, interest expense			623
Favorable tax positions leading to vacation of tax demands for prior period			82,830
Favourable tax positions leading to vacation of tax demands for prior period interest expense			29,467
Unrecognized tax benefits that would impact effective tax rate		$ 9,286
Tax reserve	9,286		9,284
Disputed amounts with the tax authorities	10,862		$ 10,840
Additional taxable income aggregate rises	1,007
Additional taxable interest income rises	$ 550
Demanding tax payment					$ 100	රු 25.2
Minimum [Member]
Effective income tax rate reconciliation	25.17%
Earnings per share, basic | $ / shares	$ 0.04	$ 0.05
Earnings per share, diluted | $ / shares	$ 0.03	$ 0.04
Jersey Island [Member]
Effective income tax rate reconciliation, tax contingency, foreign, percent	0%
Philippines [Member]
Effective income tax rate reconciliation	5%
India [Member]
Effective income tax rate reconciliation, tax contingency, foreign, percent	25.17%
Domestic Tax Authority [Member]
Income tax expense	$ 0

Income taxes - Schedule of Inco

Income taxes - Schedule of Income Before Income Tax, Domestic and Foreign (Detail) - USD ($) $ in Thousands	3 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Income Tax Disclosure [Abstract]
Domestic	$ (4,726)	$ (3,597)
Foreign	42,775	42,601
Income before income taxes	$ 38,049	$ 39,004

Income taxes - Schedule of Comp

Income taxes - Schedule of Components of Income Tax Expense (Detail) - USD ($) $ in Thousands	3 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Current taxes
Domestic taxes	$ 0	$ 0
Foreign taxes	11,418	13,040
Total	11,418	13,040
Deferred taxes
Domestic taxes	0	0
Foreign taxes	(2,291)	(6,000)
Total	(2,291)	(6,000)
Income tax expense	$ 9,127	$ 7,040

Income taxes - Schedule of In_2

Income taxes - Schedule of Income Taxes Recognized in Other Comprehensive Income (Detail) - USD ($) $ in Thousands	3 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Income Tax Disclosure [Abstract]
Current taxes	$ 0	$ 0
Unrealized gain/(loss) on cash flow hedging derivatives	1,863	827
Retirement benefits	222	(229)
Total income tax (benefit)/ expense recognized directly in other comprehensive income	$ 2,085	$ 598

Income taxes - Schedule of Unre

Income taxes - Schedule of Unrecognized Tax Benefits for Uncertain Tax Positions (Detail) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Jun. 30, 2024	Mar. 31, 2024
Income Tax Disclosure [Abstract]
Opening Balance	$ 9,284	$ 9,942
Increase/(Decrease) related to prior period tax positions	0	(511)
Increase related to current year tax positions	0	0
Translation adjustments	2
Translation adjustments		(147)
Closing Balance	$ 9,286	$ 9,284

Earnings per share - Schedule o

Earnings per share - Schedule of Basic and Diluted Earnings Per Share (Detail) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Earnings Per Share [Abstract]
Net income	$ 28,922	$ 31,964
Basic weighted average number of shares outstanding	45,443,899	47,997,486
Dilutive impact of equivalent share-based options and RSUs	1,981,118	2,261,771
Diluted weighted average number of shares outstanding	47,425,017	50,259,257
Basic	$ 0.64	$ 0.67
Diluted	$ 0.61	$ 0.64
Weighted average potentially dilutive shares considered anti-dilutive and not included in computing diluted earnings per share	204,700	0

Segment reporting - Additional

Segment reporting - Additional Information (Detail) - Business	3 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Segment Reporting [Abstract]
Client represent ten percent or more revenue	No client individually accounted for 10% or more of the total revenue during the three months ended June 30, 2024.	No client individually accounted for 10% or more of the total revenue during the three months ended June 30, 2023.
Segment Reporting Information, Revenue for Reportable Segment [Abstract]
Percentage of revenue	10%	10%
Number of reporting units	4

Segment reporting - Schedule of

Segment reporting - Schedule of Segment Results (Detail) - USD ($) $ in Thousands	3 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Segment Reporting Information [Line Items]
Segment Revenue	$ 323,115	$ 326,501
Payments to repair centers	10,676	9,013
Revenue less repair payments (non-GAAP)	312,439	317,488
Adjusted cost of revenue	196,599	200,769
Segment gross profit	115,840	116,719
Other costs	59,194	53,912
Other income, net	(3,857)	(4,780)
Interest expense	4,381	3,642
Amortization of intangible assets	6,918	8,725
Share-based compensation expense	11,155	16,216
Income- tax expense	9,127	7,040
Net Income (Loss)	28,922	31,964
Segment Reconciling Items [Member]
Segment Reporting Information [Line Items]
Segment Revenue	(7,191)	(7,652)
Payments to repair centers	0	0
Revenue less repair payments (non-GAAP)	(7,191)	(7,652)
Adjusted cost of revenue	5,370	2,633
Segment gross profit	(12,561)	(10,285)
TSLU [Member] | Operating Segments [Member]
Segment Reporting Information [Line Items]
Segment Revenue	93,466	102,174
Payments to repair centers	0	0
Revenue less repair payments (non-GAAP)	93,466	102,174
Adjusted cost of revenue	56,013	59,950
Segment gross profit	37,453	42,224
MRHP [Member] | Operating Segments [Member]
Segment Reporting Information [Line Items]
Segment Revenue	76,943	80,996
Payments to repair centers	0	0
Revenue less repair payments (non-GAAP)	76,943	80,996
Adjusted cost of revenue	42,459	47,701
Segment gross profit	34,484	33,295
HCLS [Member] | Operating Segments [Member]
Segment Reporting Information [Line Items]
Segment Revenue	41,487	40,867
Payments to repair centers	0	0
Revenue less repair payments (non-GAAP)	41,487	40,867
Adjusted cost of revenue	25,906	28,861
Segment gross profit	15,581	12,006
BFSI [Member] | Operating Segments [Member]
Segment Reporting Information [Line Items]
Segment Revenue	118,410	110,116
Payments to repair centers	10,676	9,013
Revenue less repair payments (non-GAAP)	107,734	101,103
Adjusted cost of revenue	66,850	61,624
Segment gross profit	$ 40,884	$ 39,479

Segment reporting - Schedule _2

Segment reporting - Schedule of Revenue from External Customers (Detail) - USD ($) $ in Thousands	3 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Segment Reporting Information [Line Items]
Revenue	$ 323,115	$ 326,501
Jersey, Channel Islands [Member]
Segment Reporting Information [Line Items]
Revenue	0	0
North America (primarily the US) [Member]
Segment Reporting Information [Line Items]
Revenue	148,220	157,785
UK [Member]
Segment Reporting Information [Line Items]
Revenue	95,439	89,662
Australia [Member]
Segment Reporting Information [Line Items]
Revenue	23,645	20,671
Europe (excluding the UK) [Member]
Segment Reporting Information [Line Items]
Revenue	24,131	27,590
South Africa [Member]
Segment Reporting Information [Line Items]
Revenue	2,909	3,495
Rest of the world [Member]
Segment Reporting Information [Line Items]
Revenue	$ 28,771	$ 27,298

Segment reporting - Schedule _3

Segment reporting - Schedule of Long-Lived Assets by Geographic Areas (Detail) - USD ($) $ in Thousands	Jun. 30, 2024	Mar. 31, 2024
Revenues from External Customers and Long-Lived Assets [Line Items]
Long-Lived Assets	$ 250,454	$ 255,128
Jersey, Channel Islands [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Long-Lived Assets	0	0
India [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Long-Lived Assets	128,530	130,481
Philippines [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Long-Lived Assets	59,907	63,881
South Africa [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Long-Lived Assets	31,087	31,257
North America [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Long-Lived Assets	12,523	15,649
UK [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Long-Lived Assets	6,095	2,135
Rest of the world [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Long-Lived Assets	$ 12,312	$ 11,725

Commitment and contingencies -

Commitment and contingencies - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Jun. 30, 2024	Mar. 31, 2024
Other Commitments [Line Items]
Bank guarantee held	$ 910	$ 896
Taxes other	10,704
Minimum [Member]
Other Commitments [Line Items]
Guarantee expiring term		1 year
Maximum [Member]
Other Commitments [Line Items]
Guarantee expiring term		5 years
Property, Plant and Equipment [Member]
Other Commitments [Line Items]
Purchase commitment, remaining minimum amount committed	$ 8,930	$ 8,022