Genpact Limited (G) 10-Q 6 Nov 15 2015 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2015	Oct. 30, 2015
Document Information [Line Items]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Sep. 30, 2015
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	Q3
Trading Symbol	G
Entity Registrant Name	GENPACT LTD
Entity Central Index Key	1,398,659
Current Fiscal Year End Date	--12-31
Entity Filer Category	Large Accelerated Filer
Entity Common Stock, Shares Outstanding		212,690,181

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Current assets
Cash and cash equivalents	$ 467,504	$ 461,788
Accounts receivable, net	549,438	525,754
Deferred tax assets	35,529	45,486
Prepaid expenses and other current assets	183,048	155,480
Total current assets	1,235,519	1,188,508
Property, plant and equipment, net	163,848	175,936
Deferred tax assets	75,587	59,135
Investment in equity affiliates	5,747	494
Intangible assets, net	102,933	114,544
Goodwill	1,042,539	1,057,214
Other assets	162,832	146,706
Total assets	2,789,005	2,742,537
Current liabilities
Short-term borrowings	21,500	135,000
Current portion of long-term debt	39,122	4,288
Accounts payable	15,288	15,544
Income taxes payable	71,852	13,586
Deferred tax liabilities	1,394	1,239
Accrued expenses and other current liabilities	436,825	452,457
Total current liabilities	585,981	622,114
Long-term debt, less current portion	747,118	649,314
Deferred tax liabilities	6,266	6,671
Other liabilities	168,289	179,302
Total liabilities	$ 1,507,654	$ 1,457,401
Shareholders' equity
Preferred shares, $0.01 par value, 250,000,000 authorized, none issued
Common shares, $0.01 par value, 500,000,000 authorized, 218,684,205 and 213,612,787 issued and outstanding as of December 31, 2014 and September 30, 2015, respectively	$ 2,133	$ 2,184
Additional paid-in capital	1,322,959	1,296,730
Retained earnings	415,003	398,706
Accumulated other comprehensive income (loss)	(458,744)	(412,484)
Genpact Limited shareholders' equity	1,281,351	1,285,136
Non-controlling interest	0	0
Total equity	$ 1,281,351	$ 1,285,136
Commitments and contingencies
Total liabilities and equity	$ 2,789,005	$ 2,742,537

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Sep. 30, 2015	Dec. 31, 2014
Preferred shares, par value	$ 0.01	$ 0.01
Preferred shares, authorized	250,000,000	250,000,000
Preferred shares, issued	0	0
Common shares, par value	$ 0.01	$ 0.01
Common shares, authorized	500,000,000	500,000,000
Common shares, issued	213,612,787	218,684,205
Common shares, outstanding	213,612,787	218,684,205

Consolidated Statements of Inco

Consolidated Statements of Income - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Net revenues
Net revenues from services	$ 617,831	$ 588,107	$ 1,814,516	$ 1,677,908
Cost of revenue
Services	375,830	354,475	1,099,610	1,018,889
Gross profit	242,001	233,632	714,906	659,019
Operating expenses:
Selling, general and administrative expenses	144,723	153,148	442,701	418,361
Amortization of acquired intangible assets	7,219	7,989	21,875	20,617
Other operating (income) expense, net	2,716	(372)	(416)	(3,124)
Income from operations	87,343	72,867	250,746	223,165
Foreign exchange (gains) losses, net	(4,210)	4,671	(4,098)	12,093
Other income (expense), net	(1,868)	(6,439)	(26,976)	(19,477)
Income before equity-method investment activity, net and income tax expense	89,685	61,757	227,868	191,595
Loss (gain) on equity-method investment activity, net	3,432	(33)	7,995	(87)
Income before income tax expense	86,253	61,790	219,873	191,682
Income tax expense	18,203	15,124	44,469	45,263
Net income	68,050	46,666	175,404	146,419
Net income (loss) attributable to non-controlling interest		13		169
Net income attributable to Genpact Limited shareholders	68,050	46,653	175,404	146,250
Net income available to Genpact Limited common shareholders	$ 68,050	$ 46,653	$ 175,404	$ 146,250
Earnings per common share attributable to Genpact Limited common shareholders
Basic	$ 0.32	$ 0.22	$ 0.80	$ 0.66
Diluted	$ 0.31	$ 0.21	$ 0.80	$ 0.65
Weighted average number of common shares used in computing earnings per common share attributable to Genpact Limited common shareholders
Basic	215,311,322	216,472,908	217,909,722	222,036,262
Diluted	217,595,704	220,535,530	220,301,712	226,440,350

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (Loss) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Net income	$ 68,050	$ 46,666	$ 175,404	$ 146,419
Other comprehensive income:
Net income (loss) on cash flow hedging derivatives, net of taxes (Note 7)	(507)	14,757	11,153	77,337
Other comprehensive income (loss)			(46,260)	66,132
Non-controlling interest
Net income		13		169
Other comprehensive income:
Currency translation adjustments		(1)		(11)
Other comprehensive income (loss)		(1)		(11)
Comprehensive income (loss)		12		158
Parent Company
Net income	68,050	46,653	175,404	146,250
Other comprehensive income:
Currency translation adjustments	(36,503)	(30,386)	(57,173)	(11,395)
Net income (loss) on cash flow hedging derivatives, net of taxes (Note 7)	(507)	14,757	11,153	77,337
Retirement benefits, net of taxes	(352)	45	(240)	201
Other comprehensive income (loss)	(37,362)	(15,584)	(46,260)	66,143
Comprehensive income (loss)	$ 30,688	$ 31,069	$ 129,144	$ 212,393

Consolidated Statements of Equi

Consolidated Statements of Equity - USD ($) $ in Thousands	Total	Common shares	Additional Paid- in Capital	Retained Earnings	Accumulated Other Comprehensive Income (Loss)	Non-controlling interest
Beginning balance, value (in shares) at Dec. 31, 2013		231,262,576
Beginning balance, value at Dec. 31, 2013	$ 1,324,068	$ 2,310	$ 1,268,344	$ 511,699	$ (459,614)	$ 1,329
Issuance of common shares upon exercise of options (Note 15) (in shares)		1,448,044
Issuance of common shares upon exercise of options (Note 15)	4,022	$ 14	4,008
Issuance of common shares under the employee stock purchase plan (Note 15) (in shares)		117,305
Issuance of common shares under the employee stock purchase plan (Note 15)	1,793	$ 1	1,792
Net settlement on vesting of restricted share units (Note 15)	(910)	$ 1	(911)
Net settlement on vesting of restricted share units (Note 15), shares		131,070
Net settlement on vesting of performance units (Note 15)	(6,491)	$ 9	(6,500)
Net settlement on vesting of performance units (Note 15), shares		913,939
Stock repurchased and retired (Note 16)	(302,625)	$ (173)		(302,452)
Stock repurchased and retired ( Note16) (in shares)		(17,292,842)
Expenses related to stock purchase (Note 16)	(2,543)			(2,543)
Distribution to non-controlling interest	(1,487)					(1,487)
Stock-based compensation expense (Note 15)	20,153		20,153
Comprehensive income:
Net income	146,419			146,250		169
Other comprehensive income	66,132				66,143	$ (11)
End balance, value (in shares) at Sep. 30, 2014		216,580,092
End balance, value at Sep. 30, 2014	$ 1,248,531	$ 2,162	1,286,886	352,954	(393,471)
Beginning balance, value (in shares) at Dec. 31, 2014	218,684,205	218,684,205
Beginning balance, value at Dec. 31, 2014	$ 1,285,136	$ 2,184	1,296,730	398,706	(412,484)
Issuance of common shares upon exercise of options (Note 15) (in shares)	931,067	931,067
Issuance of common shares upon exercise of options (Note 15)	$ 8,058	$ 9	8,049
Issuance of common shares under the employee stock purchase plan (Note 15) (in shares)		97,603
Issuance of common shares under the employee stock purchase plan (Note 15)	1,982	$ 1	1,981
Net settlement on vesting of restricted share units (Note 15)	(1,300)	$ 2	(1,302)
Net settlement on vesting of restricted share units (Note 15), shares		163,951
Net settlement on vesting of performance units (Note 15)		$ 8	(8)
Net settlement on vesting of performance units (Note 15), shares		846,114
Stock repurchased and retired (Note 16)	$ (159,036)	$ (71)		(158,965)
Stock repurchased and retired ( Note16) (in shares)	(7,110,153)	(7,110,153)
Expenses related to stock purchase (Note 16)	$ (142)			(142)
Stock-based compensation expense (Note 15)	17,509		17,509
Comprehensive income:
Net income	175,404			175,404
Other comprehensive income	$ (46,260)				(46,260)
End balance, value (in shares) at Sep. 30, 2015	213,612,787	213,612,787
End balance, value at Sep. 30, 2015	$ 1,281,351	$ 2,133	$ 1,322,959	$ 415,003	$ (458,744)

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Operating activities
Net income attributable to Genpact Limited shareholders	$ 175,404	$ 146,250
Net income attributable to non-controlling interest		169
Net income	175,404	146,419
Adjustments to reconcile net income to net cash provided by (used for) operating activities:
Depreciation and amortization	40,185	37,784
Amortization of debt issuance costs (including loss on extinguishment of debt)	13,154	2,425
Amortization of acquired intangible assets	21,875	20,617
Intangible asset write-down	10,714
Reserve for doubtful receivables	1,493	2,322
Unrealized (gain) loss on revaluation of foreign currency asset/liability	(6,320)	4,873
Equity-method investment activity, net	7,995	(87)
Stock-based compensation expense	17,509	20,153
Deferred income taxes	(15,958)	(6,583)
Others, net	(275)	1,133
Change in operating assets and liabilities:
Increase in accounts receivable	(34,282)	(24,328)
Increase in prepaid expenses and other current assets and other assets	(46,157)	(65,973)
Increase (decrease) in accounts payable	1,255	(5,563)
Increase in accrued expenses and other current liabilities and other liabilities	6,952	5,125
Increase in income taxes payable	60,036	40,486
Net cash provided by operating activities	253,580	178,803
Investing activities
Purchase of property, plant and equipment	(44,880)	(48,192)
Proceeds from sale of property, plant and equipment	1,353	550
Investment in equity affiliates	(13,520)
Short-term deposits placed		(25,000)
Payment for business acquisitions, net of cash acquired	(21,363)	(123,701)
Net cash used for investing activities	(78,410)	(196,343)
Financing activities
Repayment of capital lease obligations	(1,645)	(1,525)
Payment of debt issuance and refinancing costs	(6,584)
Proceeds from long-term debt	800,000
Repayment of long-term debt	(674,875)	(5,062)
Proceeds from short-term borrowings	1,451,500	195,000
Repayment of short-term borrowings	(1,565,000)	(30,000)
Proceeds from issuance of common shares under stock-based compensation plans	10,040	11,866
Payment for net settlement of stock-based awards	(6,826)	(15,174)
Payment of earn-out consideration	(230)	(1,088)
Distribution to non-controlling interest		(1,487)
Payment for stock purchased and retired	(159,036)	(302,625)
Payment for expenses related to stock purchase	(142)	(2,543)
Net cash used for financing activities	(152,798)	(152,638)
Effect of exchange rate changes	(16,656)	(1,899)
Net increase/(decrease) in cash and cash equivalents	22,372	(170,178)
Cash and cash equivalents at the beginning of the period	461,788	571,276
Cash and cash equivalents at the end of the period	467,504	399,199
Supplementary information
Cash paid during the period for interest	17,304	20,152
Cash paid during the period for income taxes	38,735	64,176
Property, plant and equipment acquired under capital lease obligations	$ 1,362	$ 1,840

Organization

Organization	9 Months Ended
	Sep. 30, 2015
Organization	1. Organization The Company is a former division of the General Electric Company and has served GE businesses since 1997. Prior to December 30, 2004, the business of the Company was conducted through various entities and divisions of GE. On December 30, 2004, in a series of transactions referred to as the “2004 Reorganization,” GE transferred such operations to the Company. In August 2007, the Company completed an initial public offering of its common shares, pursuant to which the Company and certain of its shareholders each sold 17,647,059 common shares. On March 24, 2010, the Company completed a secondary offering of its common shares pursuant to which GE’s shareholding in the Company decreased to 9.1% and it ceased to be a significant shareholder, although it continued to be a related party. During the year ended December 31, 2012, GE’s shareholding declined to less than 5.0%, as a result of which GE is no longer considered a related party. 2012 Recapitalization On August 1, 2012, affiliates of General Atlantic (“GA”) and Oak Hill Capital Partners (“OH”) entered into an agreement to sell 67,750,678 common shares of the Company to Glory Investments A Limited, formerly known as South Asia Private Investments, an affiliate of Bain Capital Investors, LLC (“Bain Capital”). On October 25, 2012, Bain Capital and its affiliated assignees, along with two additional co-investors (RGIP, LLC, an investor in certain investment funds which are affiliated with Bain Capital, and Twickenham Investment Private Limited, an affiliate of the Government of Singapore Investment Corporation Private Limited), completed the purchase of the Company’s common shares covered by the share purchase agreement. On December 14, 2012, a secondary offering of the Company’s common shares by affiliates of GA and OH was completed. Upon the completion of the secondary offering, GA and OH each owned approximately 2.4% of the Company’s common shares outstanding, and they ceased to be significant shareholders and related parties. On August 30, 2012, the Company terminated its previous credit facility of $380,000 and entered into a new credit facility of $925,000. Net proceeds from the credit facility along with cash on hand were partially used to fund the payment of a special cash dividend in the amount of $2.24 per share in the third quarter of 2012. The share purchase transaction described above, the entry into a new credit facility and the payment of the special cash dividend are referred to collectively as the “2012 Recapitalization.” The 2012 credit facility was amended in 2013, and in June 2015 the Company entered into a new credit facility as described in Note 12.

Summary of significant accounti

Summary of significant accounting policies	9 Months Ended
	Sep. 30, 2015
Summary of significant accounting policies	2. Summary of significant accounting policies (a) Basis of preparation and principles of consolidation The unaudited interim consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles (U.S. GAAP) for interim financial information and the rules and regulations of the Securities and Exchange Commission for reporting on Form 10-Q. Accordingly, they do not include certain information and note disclosures required by generally accepted accounting principles for annual financial reporting and should be read in conjunction with the consolidated financial statements included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2014. The unaudited interim consolidated financial statements reflect all adjustments that management considers necessary for a fair presentation of the results of operations for these periods. The results of operations for interim periods are not necessarily indicative of the results for the full year. The accompanying unaudited interim consolidated financial statements have been prepared on a consolidated basis and reflect the financial statements of Genpact Limited, a Bermuda company, and all of its subsidiaries that are more than 50% owned and controlled. When the Company does not have a controlling interest in an entity but exerts significant influence on the entity, the Company applies the equity method of accounting. All intercompany transactions and balances are eliminated in consolidation. The non-controlling interest disclosed in the accompanying unaudited interim consolidated financial statements represents the non-controlling partners’ interest in the operation of Genpact Netherlands B.V. and the profits or losses associated with such non-controlling interest. The non-controlling partners of Genpact Netherlands B.V. are individually liable for the tax obligations on their shares of profit as it is a partnership. Accordingly, non-controlling interest relating to Genpact Netherlands B.V. has been computed prior to tax and disclosed accordingly in the unaudited interim Consolidated Statements of Income. During the year ended December 31, 2014, the Company purchased such non-controlling interest, as a result of which the Company has 100% control of Genpact Netherlands B.V. (b) Use of estimates The preparation of consolidated financial statements in accordance with U.S. GAAP requires management to make estimates and assumptions that affect the amounts reported in the consolidated financial statements. Significant items subject to such estimates and assumptions include the useful lives of property, plant and equipment, the carrying amount of property, plant and equipment, intangibles and goodwill, reserves for doubtful receivables, valuation allowances for deferred tax assets, the valuation of derivative financial instruments, measurements of stock-based compensation, assets and obligations related to employee benefits, and income tax uncertainties and other contingencies. Management believes that the estimates used in the preparation of the consolidated financial statements are reasonable. Although these estimates are based upon management’s best knowledge of current events and actions, actual results could differ from these estimates. Any changes in estimates are adjusted prospectively in the Company’s consolidated financial statements. (c) Business combinations, goodwill and other intangible assets The Company accounts for its business combinations using the acquisition method of accounting in accordance with ASC 805, Business Combinations, by recognizing the identifiable tangible and intangible assets acquired and liabilities assumed, and any non-controlling interest in the acquired business, measured at their acquisition date fair values. Contingent consideration is included within the acquisition cost and is recognized at its fair value on the acquisition date. A liability resulting from contingent consideration is remeasured to fair value as of each reporting date until the contingency is resolved. Changes in fair value are recognized in earnings. All assets and liabilities of the acquired businesses, including goodwill, are assigned to reporting units. Acquisition-related costs are expensed as incurred under Selling, General and Administrative Expenses. Goodwill represents the cost of acquired businesses in excess of the fair value of identifiable tangible and intangible net assets purchased. Goodwill is not amortized but is tested for impairment at least on an annual basis on December 31, based on a number of factors, including operating results, business plans and future cash flows. The Company performs an assessment of qualitative factors to determine whether the existence of events or circumstances leads to a determination that it is more likely than not that the fair value of a reporting unit is less than its carrying amount. Based on the assessment of events or circumstances, the Company performs a quantitative assessment of goodwill impairment if it determines that it is more likely than not that the fair value of a reporting unit is less than its carrying amount. If, based on the quantitative impairment analysis, the carrying value of the goodwill of a reporting unit exceeds the fair value of such goodwill, an impairment loss is recognized in an amount equal to the excess. In addition, the Company performs a qualitative assessment of goodwill impairment between annual tests if an event occurs or circumstances change that would more likely than not reduce the fair value of a reporting unit below its carrying amount. See Note 10 for information and related disclosures. Intangible assets acquired individually or with a group of other assets or in a business combination are carried at cost less accumulated amortization based on their estimated useful lives as follows: Customer-related intangible assets 1-14 years Marketing-related intangible assets 1-10 years Other intangible assets 3-9 years Intangible assets are amortized over their estimated useful lives using a method of amortization that reflects the pattern in which the economic benefits of the intangible assets are consumed or otherwise realized. In business combinations, where the fair value of identifiable tangible and intangible net assets purchased exceeds the cost of the acquired business, the Company recognizes the resulting gain under “Other operating (income) expense, net” in the Consolidated Statements of Income. (d) Financial instruments and concentration of credit risk Financial instruments that potentially subject the Company to concentration of credit risk are reflected principally in cash and cash equivalents, derivative financial instruments and accounts receivable. The Company places its cash and cash equivalents and derivative financial instruments with corporations and banks with high investment grade ratings, limits the amount of credit exposure with any one corporation or bank and conducts ongoing evaluations of the creditworthiness of the corporations and banks with which it does business. To reduce its credit risk on accounts receivable, the Company conducts ongoing credit evaluations of its clients. GE accounted for 25% and 18% of receivables as of December 31, 2014 and September 30, 2015, respectively. GE accounted for 21% and 19% of revenues for the nine months ended September 30, 2014 and 2015, respectively, and 20% and 19% of revenues for the three months ended September 30, 2014 and 2015, respectively. (e) Recently adopted accounting pronouncements There are no recent accounting pronouncements issued by authoritative bodies that have been adopted by the Company.

Business acquisitions

Business acquisitions	9 Months Ended
	Sep. 30, 2015
Japan Finance and Accounting Service Delivery
Business acquisitions	3. Business acquisitions (a) Acquisition of Wealth Management business in the U.K. On August 18, 2015, the Company acquired certain assets and assumed certain liabilities from Citibank, N.A. comprising a portion of its U.K. wealth management operations for cash consideration of $3,418, which amount was adjusted to account for certain employee-related liabilities. Together with the asset purchase, the Company hired certain U.K.-based employees of the seller. With this transaction, the Company has expanded upon its end-to-end, technology-enabled wealth management service offering acquired from Citibank in January 2015, described below. In connection with the transaction, the Company recorded $2,200 in customer-related intangible assets, which have a weighted average amortization period of eight years and against which a deferred tax liability of $440 has been recorded. Goodwill arising from the acquisition amounted to $1,209, which has been allocated to the Company’s India reporting unit and is not deductible for tax purposes. In connection with the transaction the Company also acquired property, plant and equipment with a value of $1,059 and assumed certain employee-related liabilities amounting to $610. The results of operations of the acquired business and the fair value of the acquired assets and assumed liabilities are included in the Company’s Consolidated Financial Statements with effect from August 18, 2015, the date of the acquisition. As of September 30, 2015, $226 is receivable from the seller with respect to an employee-related liability, representing a purchase price adjustment. (b) Acquisition of delivery center in Slovakia On April 1, 2015, the Company acquired certain assets and assumed certain liabilities of a finance-and-accounting service delivery center in Bratislava, Slovakia, for cash consideration of $6,100. As part of the transaction, the Company hired certain employees of the seller. There are no contingent consideration arrangements in connection with the acquisition. This acquisition strengthens the Company’s finance-and-accounting services domain expertise in the consumer product goods industry and adds incremental European language capacity. In connection with the transaction, the Company recorded $3,000 in customer-related intangible assets, which have an amortization period of five years. Goodwill arising from the acquisition amounted to $3,065, which has been allocated to the Company’s European reporting unit and is deductible for tax purposes. The results of operations of the acquired business and the fair value of the acquired assets and assumed liabilities are included in the Company’s Consolidated Financial Statements with effect from April 1, 2015, the date of the acquisition. (c) Acquisition of Wealth Management business in the U.S. On January 16, 2015, the Company acquired certain assets and assumed certain liabilities from Citibank, N.A. comprising a portion of its U.S. wealth management operations for cash consideration of $11,678. Together with its asset purchase, the Company hired certain employees of the seller’s U.S. wealth management business. With this transaction, the Company has acquired an end-to-end, technology-enabled wealth management service offering. In connection with the transaction, the Company recorded $9,100 in customer-related intangible assets, which have a weighted average amortization period of five years. Goodwill arising from the acquisition amounted to $3,400, which has been allocated to the Company’s India reporting unit and is deductible for tax purposes. The Company also assumed a pre-existing liability of the seller amounting to $822 in connection with the acquisition. Acquisition-related costs of $798 have been included in selling, general and administrative expenses as incurred. The results of operations of the acquired business and the fair value of the acquired assets and assumed liabilities are included in the Company’s Consolidated Financial Statements with effect from January 16, 2015, the date of the acquisition. (d) Acquisition of delivery center in Japan On November 4, 2014, the Company acquired a finance-and-accounting service delivery center in Japan. In connection with the acquisition, the Company entered into a five-year business process outsourcing (“BPO”) agreement. The purchase consideration for the acquisition is set forth below: Cash consideration after closing net assets value and preliminary adjustment for pension underfunding $ 10,539 Fair value of contingent earn-out consideration (ranging from $0 to $15,750) 11,198 Total preliminary estimated purchase consideration $ 21,737 The contingent earn-out consideration will be determined based on additional services contracted by the delivery center for the period from November 4, 2014 to November 4, 2021. The total consideration the Company paid at the closing of the acquisition was $7,108, net of cash acquired of $3,491. This acquisition expands the Company’s presence in Japan and strengthens its finance-and-accounting service offerings. As of the date of these financial statements, the purchase consideration is pending final adjustment for pension underfunding and closing date net assets, which may result in a corresponding adjustment to goodwill during the measurement period. The Company is also evaluating certain pension assets and liabilities and tax positions with respect to this acquisition which, when determined, may result in the recognition of additional assets and liabilities as of the acquisition date. Changes to the preliminary recorded assets and liabilities may result in a corresponding adjustment to goodwill. The measurement period will not exceed one year from the acquisition date. During the quarter ended June 30, 2015, the Company recorded a measurement period adjustment that resulted in a $60 decrease in the purchase consideration with a corresponding decrease in goodwill. The measurement period adjustment did not have a significant impact on the Company’s Consolidated Statements of Income, Balance Sheets or Cash Flows in any period and, thus, was recorded during the quarter ended June 30, 2015. The following table summarizes the preliminary allocation of the preliminary estimated purchase price based on the fair value of the assets acquired and the liabilities assumed as of the date of the acquisition: Preliminary estimated purchase price $ 21,737 Acquisition-related costs included in selling, general and administrative expenses as incurred 796 Recognized amounts of identifiable assets acquired and liabilities assumed Net assets acquired (323 ) Customer related intangible assets 7,522 Deferred tax asset (liability), net (2,496 ) Total identifiable net assets acquired $ 4,703 Goodwill 17,034 Total $ 21,737 Goodwill has been allocated to the Company’s China reporting unit and is not deductible for tax purposes as the Company has not recorded any tax benefit for amortization. The customer-related intangible assets in the foregoing table have a weighted average amortization period of seven years. The results of operations of the delivery center and the fair value of its assets and liabilities are included in the Company’s Consolidated Financial Statements with effect from November 4, 2014, the date of the acquisition. (e) Pharmalink Consulting Limited and Pharmalink Consulting Inc. On May 29, 2014, the Company acquired 100% of the outstanding equity interest in each of Pharmalink Consulting Limited, a company incorporated under the laws of England and Wales, and Pharmalink Consulting Inc., a California corporation (collectively referred to as “Pharmalink”). The purchase consideration for the acquisition is set forth below: Cash consideration after adjustment for net debt and working capital $ 126,069 Fair value of contingent earn-out consideration (ranging from $0 to $27,405) 12,730 Total purchase consideration $ 138,799 The contingent earn-out consideration is based on gross profits and order bookings of sustainable outsourcing contracts for the period from June 1, 2014 to June 30, 2016. The total consideration paid at closing for the Company’s acquisition of Pharmalink was $123,701, net of cash acquired of $2,200. Pharmalink is a provider of regulatory affairs services to the life sciences industry. With this acquisition, the Company adds regulatory consulting, outsourcing and operations capabilities for clients in the life sciences industry. During the quarter ended December 31, 2014, the Company recorded a measurement period adjustment that resulted in a non-current liability of $585 and a corresponding indemnification asset with no impact on goodwill. During the quarter ended June 30, 2015, the Company recorded a measurement period adjustment that resulted in a $168 increase in the purchase consideration, with a corresponding increase in goodwill. These measurement period adjustments did not have a significant impact on the Company’s Consolidated Statements of Income, Balance Sheets or Cash Flows in any period and, thus, were recorded during the quarters ended December 31, 2014 and June 30, 2015, respectively. The following table summarizes the allocation of the purchase price based on the fair value of the assets acquired and liabilities assumed as of the date of the acquisition, including measurement period adjustments: Purchase price $ 138,799 Acquisition-related costs included in selling, general and administrative expenses as incurred 1,977 Recognized amounts of identifiable assets acquired and liabilities assumed Net assets acquired 7,174 Intangible assets 29,923 Deferred tax asset (liability), net (8,419 ) Total identifiable net assets acquired $ 28,678 Goodwill 110,121 Total $ 138,799 Goodwill has been allocated to the India reporting unit and is not deductible for tax purposes. The intangible assets consist of customer-related and marketing-related intangible assets with a weighted average amortization period of six years. The results of operations of Pharmalink and the fair value of its assets and liabilities are included in the Company’s Consolidated Financial Statements with effect from May 29, 2014, the date of the acquisition.

Cash and cash equivalents

Cash and cash equivalents	9 Months Ended
	Sep. 30, 2015
Cash and cash equivalents	4. Cash and cash equivalents Cash and cash equivalents as of December 31, 2014 and September 30, 2015 comprise: As of December 31, 2014 As of September 30, 2015 Deposits with banks $ 130,610 $ 250,095 Other cash and bank balances 331,178 217,409 Total $ 461,788 $ 467,504

Accounts receivable, net of res

Accounts receivable, net of reserve for doubtful receivables	9 Months Ended
	Sep. 30, 2015
Accounts receivable, net of reserve for doubtful receivables	5. Accounts receivable, net of reserve for doubtful receivables The following table provides details of the reserve for doubtful receivables recorded by the Company: Year ended December 31, 2014 Nine months ended Opening Balance as of January 1 $ 16,560 $ 15,192 Additions due to acquisitions 178 — Additions charged to cost and expense 3,107 1,493 Deductions (4,653 ) (3,149 ) Closing Balance $ 15,192 $ 13,536 Accounts receivable were $540,946 and $562,974, and the reserves for doubtful receivables were $15,192 and $13,536, resulting in net accounts receivable balances of $525,754 and $549,438 as of December 31, 2014 and September 30, 2015, respectively. In addition, accounts receivable due after one year of $11,635 and $9,231 as of December 31, 2014 and September 30, 2015, respectively, are included under other assets in the Consolidated Balance Sheets. Accounts receivable from related parties were $5,840 and $2,069 as of December 31, 2014 and September 30, 2015, respectively. There are no reserves for doubtful receivables in respect of amounts due from related parties.

Fair Value Measurements

Fair Value Measurements	9 Months Ended
	Sep. 30, 2015
Fair Value Measurements	6. Fair Value Measurements The Company measures certain financial assets and liabilities, including derivative instruments, at fair value on a recurring basis. The fair value measurements of these derivative instruments were determined using the following inputs as of December 31, 2014 and September 30, 2015: As of December 31, 2014 Fair Value Measurements at Reporting Date Using Quoted Prices in Active Significant Other Significant Other Total (Level 1) (Level 2) (Level 3) Assets Derivative instruments (Note a) $ 33,967 $ — $ 33,967 $ — Total $ 33,967 $ — $ 33,967 $ — Liabilities Derivative instruments (Note b) $ 101,516 $ — $ 101,516 $ — Total $ 101,516 $ — $ 101,516 $ — As of September 30, 2015 Fair Value Measurements at Reporting Date Using Quoted Prices in Active Significant Other Significant Other Total (Level 1) (Level 2) (Level 3) Assets Derivative instruments (Note a) $ 33,598 $ — $ 33,598 $ — Total $ 33,598 $ — $ 33,598 $ — Liabilities Derivative instruments (Note b) $ 81,479 $ — $ 81,479 $ — Total $ 81,479 $ — $ 81,479 $ — (a) Included in prepaid expenses and other current assets and other assets in the consolidated balance sheets. (b) Included in accrued expenses and other current liabilities and other liabilities in the consolidated balance sheets. The Company values its derivative instruments based on market observable inputs including both forward and spot prices for the relevant currencies. The quotes are taken from an independent market database.

Derivative financial instrument

Derivative financial instruments	9 Months Ended
	Sep. 30, 2015
Derivative financial instruments	7. Derivative financial instruments The Company is exposed to the risk of rate fluctuations on foreign currency assets and liabilities and on foreign currency denominated forecasted cash flows. The Company has established risk management policies, including the use of derivative financial instruments to hedge foreign currency assets and liabilities and foreign currency denominated forecasted cash flows. These derivative financial instruments are largely deliverable and non-deliverable forward foreign exchange contracts. The Company enters into these contracts with counterparties that are banks or other financial institutions, and the Company considers the risk of non-performance by such counterparties not to be material. The forward foreign exchange contracts mature between 0 and 63 months, and the forecasted transactions are expected to occur during the same period. The following table presents the aggregate notional principal amounts of outstanding derivative financial instruments together with the related balance sheet exposure: Notional principal amounts (note a) Balance sheet exposure asset (liability) (note b) As of As of As of As of Foreign exchange forward contracts denominated in: United States Dollars (sell) Indian Rupees (buy) $ 1,282,800 $ 1,193,900 $ (86,913 ) $ (72,968 ) United States Dollars (sell) Mexican Peso (buy) 5,640 11,430 (514 ) (1,501 ) United States Dollars (sell) Philippines Peso (buy) 72,900 45,350 (738 ) (1,898 ) Euro (sell) United States Dollars (buy) 98,903 139,216 5,458 8,368 Euro (sell) Romanian Leu (buy) 81,072 50,138 562 1,801 Japanese Yen (sell) Chinese Renminbi (buy) 28,586 42,281 2,766 327 Pound Sterling (sell) United States Dollars (buy) 133,435 102,942 4,278 6,038 Australian Dollars (sell) United States Dollars (buy) 104,362 71,306 7,552 11,952 $ (67,549 ) $ (47,881 ) (a) Notional amounts are key elements of derivative financial instrument agreements but do not represent the amount exchanged by counterparties and do not measure the Company’s exposure to credit or market risks. However, the amounts exchanged are based on the notional amounts and other provisions of the underlying derivative financial instrument agreements. (b) Balance sheet exposure is denominated in U.S. dollars and denotes the mark-to-market impact of the derivative financial instruments on the reporting date. FASB guidance on Derivatives and Hedging requires companies to recognize all derivative instruments as either assets or liabilities at fair value in the statement of financial position. In accordance with the FASB guidance on Derivatives and Hedging, the Company designates foreign exchange forward contracts as cash flow hedges for forecasted revenues and the purchase of services. In addition to this program, the Company uses derivative instruments that are not accounted for as hedges under the FASB guidance in order to hedge foreign exchange risks related to balance sheet items such as receivables and intercompany borrowings denominated in currencies other than the Company’s underlying functional currency. The fair value of the Company’s derivative instruments and their location in the Company’s financial statements are summarized in the table below: Cash flow hedges Non-designated As of As of As of As of Assets Prepaid expenses and other current assets $ 16,636 $ 19,705 $ 202 $ 943 Other assets $ 17,129 $ 12,950 $ — $ — Liabilities Accrued expenses and other current liabilities $ 64,650 $ 40,633 $ 965 $ 250 Other liabilities $ 35,901 $ 40,596 $ — $ — Cash flow hedges For derivative instruments that are designated and qualify as cash flow hedges, the effective portion of the gain (loss) on the derivative instrument is reported as a component of other comprehensive income (loss) and reclassified into earnings in the same period or periods during which the hedged transaction is recognized in the consolidated statements of income. Gains (losses) on the derivatives, representing either hedge ineffectiveness or hedge components excluded from the assessment of effectiveness, are recognized in earnings as incurred. In connection with cash flow hedges, the gains (losses) recorded as a component of other comprehensive income (loss), or OCI, and the related tax effects are summarized below: Three months ended September 30, Nine months ended September 30, 2014 2015 2014 2015 Before- Tax Net of Before- Tax Net of Before- Tax Net of Before- Tax Net of tax Opening balance $ (110,016 ) $ 39,256 $ (70,760 ) $ (48,640 ) $ 17,160 $ (31,480 ) $ (205,952 ) $ 72,612 $ (133,340 ) $ (66,786 ) $ 23,646 $ (43,140 ) Net gains (losses) reclassified into statement of income upon completion of hedged transactions (13,341 ) 4,809 (8,532 ) (16,096 ) 6,061 (10,035 ) (38,395 ) 13,637 (24,758 ) (34,009 ) 12,374 (21,635 ) Changes in fair value of effective portion of outstanding derivatives, net 10,144 (3,919 ) 6,225 (16,030 ) 5,488 (10,542 ) 81,026 (28,447 ) 52,579 (15,797 ) 5,315 (10,482 ) Gain (loss) on cash flow hedging derivatives, net 23,485 (8,728 ) 14,757 66 (573 ) (507 ) 119,421 (42,084 ) 77,337 18,212 (7,059 ) 11,153 Closing balance as of September 30 $ (86,531 ) $ 30,528 $ (56,003 ) $ (48,574 ) $ 16,587 $ (31,987 ) $ (86,531 ) $ 30,528 $ (56,003 ) $ (48,574 ) $ 16,587 $ (31,987 ) The gains or losses recognized in other comprehensive income (loss) and their effects on financial performance are summarized below: Location of reclassified from OCI into Statement of Location of Derivatives Amount of Gain Amount of Gain (Loss) reclassified from OCI into Amount of Gain (Loss) recognized in Income on Nine months Three months ended September 30, Nine months ended September 30, Three months ended September 30, Nine months ended 2014 2015 2014 2015 2014 2015 2014 2015 2014 2015 Forward foreign exchange contracts $ 81,026 $ (15,797 ) Revenue $ (2,089 ) $ 2,768 $ (4,591 ) $ 9,078 Foreign exchange (gains) losses, net $ — $ — $ — $ — Cost of revenue (8,992 ) (15,282 ) (26,829 ) (34,722 ) Selling, general and administrative expenses (2,260 ) (3,582 ) (6,975 ) (8,365 ) $ 81,026 $ (15,797 ) $ (13,341 ) $ (16,096 ) $ (38,395 ) $ (34,009 ) $ — $ — $ — $ — Non-designated Hedges Derivatives not designated Location of (Gain) Loss recognized in Statement of Income on Amount of (Gain) Loss recognized in Statement of Three months ended September 30, Nine months ended September 30, 2014 2015 2014 2015 Forward foreign exchange contracts (Note a) Foreign exchange (gains) losses, net $ (197 ) $ (723 ) $ 66 $ (4,563 ) $ (197 ) $ (723 ) $ 66 $ (4,563 ) (a) These forward foreign exchange contracts were entered into to hedge fluctuations in foreign exchange rates for recognized balance sheet items such as receivables and intercompany borrowings, and were not originally designated as hedges under FASB guidance on derivatives and hedging. Realized (gains) losses and changes in the fair value of these derivatives are recorded in foreign exchange (gains) losses, net in the consolidated statements of income.

Prepaid expenses and other curr

Prepaid expenses and other current assets	9 Months Ended
	Sep. 30, 2015
Prepaid expenses and other current assets	8. Prepaid expenses and other current assets Prepaid expenses and other current assets consist of the following: As of December 31, As of September 30, Advance taxes $ 61,251 $ 84,399 Deferred transition costs 40,185 35,390 Derivative instruments 16,838 20,648 Prepaid expenses 12,949 18,016 Customer acquisition cost 5,557 6,365 Employee advances 5,816 5,003 Deposits 1,754 1,460 Advances to suppliers 3,358 1,168 Others 7,772 10,599 $ 155,480 $ 183,048

Property, plant and equipment,

Property, plant and equipment, net	9 Months Ended
	Sep. 30, 2015
Property, plant and equipment, net	9. Property, plant and equipment, net Property, plant and equipment, net consist of the following: As of December 31, As of September 30, Property, plant and equipment, gross $ 531,960 $ 536,138 Less: Accumulated depreciation and amortization (356,024 ) (372,290 ) Property, plant and equipment, net $ 175,936 $ 163,848 Depreciation expense on property, plant and equipment for the nine months ended September 30, 2014 and 2015 was $32,701 and $35,163, respectively, and for the three months ended September 30, 2014 and 2015 was $11,044 and $11,849, respectively. Computer software amortization for the nine months ended September 30, 2014 and 2015 amounted to $6,679 and $6,992, respectively, and for the three months ended September 30, 2014 and 2015 amounted to $2,271 and $2,335, respectively. The depreciation and amortization expenses set forth above include the effect of the reclassification of foreign exchange (gains) losses related to the effective portion of foreign currency derivative contracts, amounting to $1,596 and $1,970 for the nine months ended September 30, 2014 and 2015, respectively, and $525 and $810 for the three months ended September 30, 2014 and 2015, respectively.

Goodwill and intangible assets

Goodwill and intangible assets	9 Months Ended
	Sep. 30, 2015
Goodwill and intangible assets	10. Goodwill and intangible assets The following table presents the changes in goodwill for the year ended December 31, 2014 and nine months ended September 30, 2015: As of December 31, 2014 As of September 30, 2015 Opening balance $ 953,849 $ 1,057,214 Goodwill relating to acquisitions consummated during the period 127,047 7,674 Impact of measurement period adjustments — 108 Effect of exchange rate fluctuations (23,682 ) (22,457 ) Closing balance $ 1,057,214 $ 1,042,539 The total amount of goodwill deductible for tax purposes is $37,628 and $40,724 as of December 31, 2014 and September 30, 2015, respectively. The Company’s intangible assets acquired either individually or with a group of other assets or in a business combination are as follows: As of December 31, 2014 As of September 30, 2015 Gross Accumulated Net Gross Accumulated Net Customer-related intangible assets $ 310,069 $ 228,095 $ 81,974 $ 316,773 $ 240,312 $ 76,461 Marketing-related intangible assets 43,137 23,801 19,336 42,813 25,866 16,947 Other intangible assets 19,002 5,768 13,234 27,060 17,535 9,525 $ 372,208 $ 257,664 $ 114,544 $ 386,646 $ 283,713 $ 102,933 Amortization expenses for intangible assets in the nine months ended September 30, 2014 and 2015 were $20,617 and $21,875, respectively, and in the three months ended September 30, 2014 and 2015 were $7,989 and $7,219, respectively, and are disclosed in the consolidated statements of income under amortization of acquired intangible assets. During the three months ended September 30, 2015, the Company tested an intangible software asset for recoverability as a result of a downward revision to the forecasted cash flows to be generated by the intangible asset. Based on the results of such testing, the Company determined that the carrying value of the intangible asset exceeded its fair value by $10,714 and recorded a charge to reduce the carrying value by this amount. The Company used the discounted cash flow or income approach to determine the fair value of the intangible asset for the purpose of calculating the resulting charge. This charge has been recorded in other operating (income) expenses, net in the consolidated statement of income.

Short-term borrowings

Short-term borrowings	9 Months Ended
	Sep. 30, 2015
Short-term borrowings	11. Short-term borrowings The Company has the following borrowing facilities: (a) Fund-based and non-fund-based credit facilities with banks, which are available for operational requirements in the form of overdrafts, letters of credit, guarantees and short-term loans. As of December 31, 2014 and September 30, 2015, the limits available were $14,282 and $16,001, respectively, of which $8,138 and $10,124 was utilized, constituting non-funded drawdown. (b ) A fund-based and non-fund based revolving credit facility of $350,000, which the company obtained in June 2015 as described in note 12. This facility replaces the Company’s $250,000 facility initially entered into in August 2012 and subsequently amended in June 2013. As of December 31, 2014 and September 30, 2015, a total of $137,224 and $26,247, respectively, was utilized, of which $135,000 and $21,500, respectively, constituted funded drawdown and $2,224 and $4,747, respectively, constituted non-funded drawdown. The revolving facility expires in June 2020. The funded drawdown amount bore interest at a rate equal to LIBOR plus a margin of 2.50% as of December 31, 2014. As of September 30, 2015, the revolving facility bore interest at a rate equal to LIBOR plus a margin of 1.50% per annum. The unutilized amount on the revolving facility bore a commitment fee of 0.5% and 0.25% as of December 31, 2014 and September 30, 2015, respectively. The credit agreement contains certain customary covenants, including a maximum leverage covenant and a minimum interest coverage ratio. During the nine months ended September 30, 2015, the Company was in compliance with the financial covenants. ( c) On January 27, 2015 and March 23, 2015, the Company obtained short-term loans in the amount of $672,500 and $737,500, respectively, from Morgan Stanley Senior Funding, Inc. in connection with certain internal reorganization transactions. These loans bore interest at a rate of 2.00% per annum and were fully repaid on January 30, 2015 and March 26, 2015, respectively. The Company recorded $1,045 in debt issuance expenses and $235 in interest with respect to the amounts borrowed under the short-term loans.

Long-term debt

Long-term debt	9 Months Ended
	Sep. 30, 2015
Long-term debt	12. Long-term debt In August 2012, the Company obtained credit facilities aggregating $925,000 from a consortium of financial institutions. In June 2013, the Company amended this credit facility to reduce interest payments thereunder. As of the amendment date, the gross outstanding term loan amounted to $671,625. The amendment did not result in a substantial modification of $553,589 of the outstanding term loan under the previous credit facility. As a result of the amendment, the Company extinguished $118,036 of the outstanding term loan under the previous facility and obtained additional funding amounting to $121,410, increasing the total term loan outstanding to $675,000. The Company expensed $3,103, representing partial acceleration of the amortization of the existing unamortized debt issuance costs and an additional fee paid to the lenders in respect of the extinguished amount. The overall borrowing capacity under the revolving facility did not change. The amendment of the revolving facility resulted in accelerated amortization of $54 relating to the existing unamortized debt issuance cost. The remaining unamortized costs and an additional third party fee paid in connection with the amendment were to be amortized over the duration of the term loan and revolving facility, which by their terms were to expire on August 30, 2019 and August 30, 2017, respectively. In June 2015, the Company refinanced its 2012 facility through a new credit facility, comprised of an $800,000 term loan and a $350,000 revolving credit facility. Borrowings under the new facility bear interest at a rate equal to, at the election of the Company, either LIBOR plus an applicable margin equal to 1.50% per annum or a base rate plus an applicable margin equal to 0.50% per annum, in each case subject to adjustment based on the Company’s debt ratings provided by Standard & Poor’s Rating Services and Moody’s Investors Service, Inc. Based on the Company’s election and current credit rating, the applicable interest rate is equal to LIBOR plus 1.50% per annum. As a result of the June 2015 refinancing, the gross outstanding term loan under the previous facility, which amounted to $663,188 as of June 30, 2015, was extinguished, and the Company expensed $10,050, representing accelerated amortization of the existing unamortized debt issuance costs related to the prior facility. Additionally, the refinancing of the revolving facility resulted in the accelerated amortization of $65 relating to the existing unamortized debt issuance cost. The remaining unamortized costs for the revolving facility, together with the fees paid to the Company’s lenders and third parties in connection with the new term loan and revolving facility, will be amortized over the term of the refinanced facility, which ends on June 30, 2020. As of December 31, 2014 and September 30, 2015, the amount outstanding under the term loan, net of debt amortization expense of $11,274 and $3,759, was $653,602 and $786,240, respectively. As of December 31, 2014, the term loan bore interest at a rate equal to LIBOR (subject to a floor of 0.75%) plus an applicable margin of 2.75% per annum. As of September 30, 2015 the term loan bore interest at a rate equal to LIBOR plus a margin of 1.50% per annum. Indebtedness under the refinanced facility is unsecured. The amount outstanding on the term loan as of September 30, 2015 will be repaid through quarterly payments of $10,000, and the balance will be repaid upon the maturity of the term loan on June 30, 2020. The maturity profile of the term loan, net of debt amortization expense, is as follows: Year ended Amount 2015 $ 9,775 2016 39,134 2017 39,181 2018 39,226 2019 39,272 2020 619,652 $ 786,240

Accrued expenses and other curr

Accrued expenses and other current liabilities	9 Months Ended
	Sep. 30, 2015
Accrued expenses and other current liabilities	13. Accrued expenses and other current liabilities As of December 31, 2014 As of September 30, 2015 Accrued expenses $ 114,770 $ 115,651 Accrued employee cost 143,829 140,033 Deferred transition revenue 49,792 44,441 Statutory liabilities 24,713 20,613 Retirement benefits 16,807 20,846 Derivative instruments 65,615 40,883 Advance from customers 19,857 21,037 Earn-out consideration 3,232 17,270 Other liabilities 12,399 14,727 Capital lease obligations 1,443 1,324 $ 452,457 $ 436,825

Employee benefit plans

Employee benefit plans	9 Months Ended
	Sep. 30, 2015
Employee benefit plans	14. Employee benefit plans The Company has employee benefit plans in the form of certain statutory and other schemes covering its employees. Defined benefit plans In accordance with Indian law, the Company provides a defined benefit retirement plan (the “Gratuity Plan”) covering substantially all of its Indian employees. In accordance with Mexican law, the Company provides termination benefits to all of its Mexican employees. In addition, certain of the Company’s subsidiaries in the Philippines and Japan sponsor defined benefit retirement programs. Net defined benefit plan costs for the three and nine months ended September 30, 2014 and 2015 include the following components: Three months ended September 30, Nine months ended September 30, 2014 2015 2014 2015 Service costs $ 1,213 $ 1,327 $ 3,629 $ 4,100 Interest costs 631 660 1,888 2,013 Amortization of actuarial loss 80 61 239 244 Expected return on plan assets (460 ) (521 ) (1,371 ) (1,628 ) Net Gratuity Plan costs $ 1,464 $ 1,527 $ 4,385 $ 4,729 Defined contribution plans During the three and nine months ended September 30, 2014 and 2015, the Company contributed the following amounts to defined contribution plans in various jurisdictions: Three months ended September 30, Nine months ended September 30, 2014 2015 2014 2015 India $ 3,883 $ 4,199 $ 11,565 $ 12,217 U.S. 1,415 1,474 4,045 6,110 U.K. 934 1,106 2,335 3,761 China 3,785 3,896 10,703 10,949 Other Regions 1,001 916 3,376 3,234 Total $ 11,018 $ 11,591 $ 32,024 $ 36,271

Stock-based compensation

Stock-based compensation	9 Months Ended
	Sep. 30, 2015
Stock-based compensation	15. Stock-based compensation The Company has issued options under the Genpact Global Holdings 2005 Plan (the “2005 Plan”), Genpact Global Holdings 2006 Plan (the “2006 Plan”), Genpact Global Holdings 2007 Plan (the “2007 Plan”) and Genpact Limited 2007 Omnibus Incentive Compensation Plan (the “2007 Omnibus Plan”) to eligible persons, including employees, directors and certain other persons associated with the Company. With respect to options granted under the 2005, 2006 and 2007 Plans before the date of adoption of the 2007 Omnibus Plan, if an award granted under any such plan is forfeited or otherwise expires, terminates, or is cancelled without the delivery of shares, then the shares covered by the forfeited, expired, terminated, or cancelled award will be added to the number of shares otherwise available for grant under the respective plans. Beginning on July 13, 2007, the date of adoption of the 2007 Omnibus Plan, shares underlying options forfeited, expired, terminated, or cancelled under any of the plans are added to the number of shares otherwise available for grant under the 2007 Omnibus Plan. The 2007 Omnibus Plan was amended and restated on April 11, 2012 to increase the number of common shares authorized for issuance by 5,593,200 shares to 15,000,000 shares. On August 30, 2012, the Company’s Board of Directors declared a special cash dividend of $2.24 per share. The special cash dividend resulted in an adjustment to stock-based awards under both the 2007 Omnibus Plan and the 2005 Plan. Accordingly, effective September 24, 2012, the payment date of the special cash dividend, the number of common shares authorized for issuance under the 2007 Omnibus Plan was increased by 2,544,327 shares. The number of common shares authorized for issuance under the 2005 Plan was increased by 495,915 shares. Further, as of December 31, 2012, the number of common shares authorized for issuance under the 2007 Omnibus Plan was increased by 6,314,496 shares as a result of the termination, expiration or forfeiture of options granted under the Company’s stock incentive plans other than the 2007 Omnibus Plan. In accordance with the anti-dilutive provisions of the 2005 Plan, 2006 Plan, 2007 Plan and 2007 Omnibus Plan, the Company adjusted both the exercise price on outstanding options and the number of stock based awards outstanding as of the record date of the special cash dividend. The aggregate fair value, intrinsic value and the ratio of the exercise price to the market price were approximately equal immediately before and after the adjustments. Therefore, in accordance with the equity restructuring guidance under ASC 718, Compensation-Stock Compensation, no incremental compensation expense was recognized for the adjustment to outstanding stock-based awards as a result of the special cash dividend. Stock-based compensation costs relating to the foregoing plans during the nine months ended September 30, 2014 and 2015 were $19,932 and $17,279, respectively, and for the three months ended September 30, 2014 and 2015 were $8,196 and $6,124, respectively. These costs have been allocated to cost of revenue and selling, general, and administrative expenses. Stock options All options granted under the 2007 Omnibus Plan or any prior plans are exercisable into common shares of the Company, have a contractual period of ten years and vest over four to five years unless specified otherwise in the applicable award agreement. The Company recognizes compensation cost over the vesting period of the option. Compensation cost is determined on the date of grant by estimating the fair value of an option using the Black-Scholes option-pricing model. The following table shows the significant assumptions used in connection with the determination of the fair value of options granted in the nine months ended September 30, 2014 and September 30, 2015. Nine months ended Nine months ended Dividend yield — — Expected life (in months) 84 84 Risk free rate of interest 2.18-2.29 % 1.99 % Volatility 37.27-38.34 % 34.97 % A summary of stock option activity during the nine months ended September 30, 2015 is set out below: Nine months ended September 30, 2015 Shares arising Weighted average Weighted average Aggregate Outstanding as of January 1, 2015 7,371,727 $ 15.44 5.9 $ — Granted 170,000 22.77 — — Forfeited (125,000 ) 19.35 — — Expired (1,277 ) 14.32 — — Exercised (931,067 ) 8.65 — 13,924 Outstanding as of September 30, 2015 6,484,383 $ 16.54 5.7 $ 46,700 Vested as of September 30, 2015 and expected to vest thereafter (Note a) 6,151,670 $ 16.25 5.7 $ 45,251 Vested and exercisable as of September 30, 2015 2,681,384 $ 12.37 2.7 $ 30,141 Weighted average grant date fair value of grants during the period $ 9.15 a) Options expected to vest reflect an estimated forfeiture rate. As of September 30, 2015, the total remaining unrecognized stock-based compensation cost for options expected to vest amounted to $15,759, which will be recognized over the weighted average remaining requisite vesting period of 2.6 years. Restricted Share Units The Company has granted restricted share units, or RSUs, under the 2007 Omnibus Plan. Each RSU represents the right to receive one common share at a future date. The fair value of each RSU is the market price of one common share of the Company on the date of the grant. RSUs granted to date have graded vesting schedules of three months to four years. The compensation expense is recognized on a straight-line basis over the vesting term. A summary of RSUs granted during the nine months ended September 30, 2015 is set out below: Nine months ended September 30, 2015 Number of Restricted Share Weighted Average Grant Date Outstanding as of January 1, 2015 488,418 $ 15.36 Granted 53,546 20.88 Vested (Note a) (162,801 ) 14.97 Forfeited (29,828 ) 14.06 Outstanding as of September 30, 2015 349,335 $ 16.49 Expected to vest (Note b) 327,903 (a) Vested RSUs have been net settled upon vesting by issuing 104,124 shares (net of minimum statutory tax withholding) (b) RSUs expected to vest reflect an estimated forfeiture rate 61,057 RSUs vested in the year ended December 31, 2013, in respect of which 59,827 shares were issued in January 2015 after withholding shares to the extent of the minimum statutory withholding taxes. 92,692 RSUs vested in the year ended December 31, 2014, shares in respect of which will be issuable on December 31, 2015 after withholding shares to the extent of the minimum statutory withholding taxes. As of September 30, 2015, the total remaining unrecognized stock-based compensation cost related to RSUs amounted to $2,362, which will be recognized over the weighted average remaining requisite vesting period of 1.9 years. Performance Units The Company also grants stock awards in the form of performance units, or PUs, under the 2007 Omnibus Plan. Each PU represents the right to receive one common share at a future date based on the Company’s performance against specified targets. PUs granted to date have vesting schedules of six months to three years. The fair value of each PU is the market price of one common share of the Company on the date of grant and assumes that performance targets will be achieved. PUs granted under the plan are subject to cliff vesting. The compensation expense for such awards is recognized on a straight-line basis over the vesting terms. During the performance period, the Company’s estimate of the number of shares to be issued is 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 is based on a comparison of the final performance metrics to the specified targets. A summary of PU activity during the nine months ended September 30, 2015 is set out below: Nine months ended September 30, 2015 Number of Weighted Maximum Shares Eligible to Outstanding as of January 1, 2015 1,292,750 $ 16.78 2,648,626 Granted 1,375,650 22.72 2,965,475 Vested (Note a) (855 ) 16.78 (855 ) Forfeited (119,178 ) 17.67 (136,153 ) Addition due to achievement of higher than target performance goals (Note b) 51,595 16.78 Reduction due to achievement of lower than maximum performance goals (Note c) (1,296,105 ) Outstanding as of September 30, 2015 2,599,962 $ 19.88 4,180,988 Expected to vest (Note d) 2,065,807 (a) Vested PUs have been net settled upon vesting by issuing 590 shares (net of minimum statutory tax withholding). (b) Represents additional shares awarded ranging from 0.8% to 6.6% of the target shares as a result of achievement of higher-than-target performance for the PUs granted in April 2014. (c) Represents a 143.4% and 49.2% reduction in the maximum shares eligible to vest as a result of the certification of the level of achievement of the performance goals for the PUs granted in April 2014. (d) PUs expected to vest are based on the probable achievement of the performance targets after considering an estimated forfeiture rate. (e) 1,329,270 PUs granted in March 2012 vested as of December 31, 2014 based on the compensation committee’s certification of the achievement of the performance goals for the performance period based on the Company’s audited financial statements. Shares in respect of such PUs were issued in January 2015 (845,524 shares after withholding shares to the extent of the minimum statutory withholding taxes). As of September 30, 2015, the total remaining unrecognized stock-based compensation costs related to PUs amounted to $26,199, which will be recognized over the weighted average remaining requisite vesting period of 2.0 years. Employee Stock Purchase Plan (ESPP) On May 1, 2008, the Company adopted the Genpact Limited U.S. Employee Stock Purchase Plan and the Genpact Limited International Employee Stock Purchase Plan (together, the “ESPP”). The ESPP allows eligible employees to purchase the Company’s common shares through payroll deductions at 90% of the closing price of the Company’s common shares on the last business day of each purchase interval. The dollar amount of common shares purchased under the ESPP must not exceed 15% of the participating employee’s base salary, subject to a cap of $25 per employee per calendar year. With effect from September 1, 2009, the offering periods commence on the first business day in March, June, September and December of each year and end on the last business day in the subsequent May, August, November and February of each year. 4,200,000 common shares have been reserved for issuance in the aggregate over the term of the ESPP. During the nine months ended September 30, 2014 and 2015, 117,305 and 97,603 common shares, respectively, were issued under ESPP. The ESPP is considered compensatory under the FASB guidance on Compensation-Stock Compensation. The compensation expense for the ESPP is recognized in accordance with the FASB guidance on Compensation-Stock Compensation. The compensation expense for ESPP during the nine months ended September 30, 2014 and 2015 was $221 and $230, respectively, and for the three months ended September 30, 2014 and 2015 was $77 and $72, respectively, and has been allocated to cost of revenue and selling, general, and administrative expenses.

Share Repurchases

Share Repurchases	9 Months Ended
	Sep. 30, 2015
Share Repurchases	16. Share Repurchases In February 2015, the Company’s Board of Directors authorized a program to repurchase up to $250,000 in value of the Company’s common shares. The Company’s share repurchase program does not obligate it to acquire any specific number of shares. Under the program, shares may be purchased in privately negotiated and/or open market transactions, including under plans complying with Rule 10b5-1 under the Securities Exchange Act of 1934, as amended. During the nine months and three months ended September 30, 2015, the Company purchased 7,110,153 and 3,481,704 of its common shares, respectively, at a weighted average price of $22.37 and $22.30 per share, respectively, for an aggregate cash amount of $159,036 and $77,636, respectively. The purchased shares have been retired. On April 8, 2014, the Company purchased 17,292,842 of its common shares at a price of $17.50 per share for an aggregate cash amount of $302,625 pursuant to the Company’s modified “Dutch Auction” self-tender offer announced on March 5, 2014. Under the terms of the offer, the Company was authorized to purchase up to $300,000 in value of its common shares. The number of shares accepted for purchase included the Company’s exercise of its right to upsize the offer by up to 2% of the Company’s shares then outstanding. The Company records repurchases of its common shares on the settlement date of each transaction. Shares purchased and retired are deducted to the extent of their par value from common stock and from retained earnings for the excess over par value. Direct costs incurred to acquire the shares are included in the total cost of the shares purchased. For the nine months ended September 30, 2014 and 2015, $2,543 and $142, respectively, was deducted from retained earnings in direct costs related to share repurchases.

Earnings per share

Earnings per share	9 Months Ended
	Sep. 30, 2015
Earnings per share	17. Earnings per share The Company calculates earnings per share in accordance with FASB guidance on Earnings per Share. Basic and diluted earnings per common share give effect to the change in the number of common shares outstanding of the Company. The calculation of basic earnings per common share is determined by dividing net income available to common shareholders by the weighted average number of common shares outstanding during the respective periods. The potentially dilutive shares, consisting of outstanding options on common shares, restricted share units, performance units and common shares to be issued under the employee stock purchase plan, have been included in the computation of diluted net earnings per share and the weighted average shares outstanding, except where the result would be anti-dilutive. The number of stock options outstanding but not included in the computation of diluted earnings per common share because their inclusion would be anti-dilutive is 3,467,390 and 3,704,667 for the nine months ended September 30, 2014 and 2015, respectively, and 3,567,728 and 3,593,000 for the three months ended September 30, 2014 and 2015, respectively. Three months ended September 30, Nine months ended September 30, 2014 2015 2014 2015 Net income available to Genpact Limited common shareholders $ 46,653 $ 68,050 $ 146,250 $ 175,404 Weighted average number of common shares used in computing basic earnings per common share 216,472,908 215,311,322 222,036,262 217,909,722 Dilutive effect of stock-based awards 4,062,622 2,284,382 4,404,088 2,391,990 Weighted average number of common shares used in computing dilutive earnings per common share 220,535,530 217,595,704 226,440,350 220,301,712 Earnings per common share attributable to Genpact Limited common shareholders Basic $ 0.22 $ 0.32 $ 0.66 $ 0.80 Diluted $ 0.21 $ 0.31 $ 0.65 $ 0.80

Cost of revenue

Cost of revenue	9 Months Ended
	Sep. 30, 2015
Cost of revenue	18. Cost of revenue Cost of revenue consists of the following: Three months ended September 30, Nine months ended September 30, 2014 2015 2014 2015 Personnel expenses $ 244,466 $ 257,289 $ 701,469 $ 750,606 Operational expenses 98,841 106,593 284,329 313,687 Depreciation and amortization 11,168 11,948 33,091 35,317 $ 354,475 $ 375,830 $ 1,018,889 $ 1,099,610

Selling, general and administra

Selling, general and administrative expenses	9 Months Ended
	Sep. 30, 2015
Selling, general and administrative expenses	19. Selling, general and administrative expenses Selling, general and administrative expenses consist of the following: Three months ended September 30, Nine months ended September 30, 2014 2015 2014 2015 Personnel expenses $ 111,427 $ 103,640 $ 302,115 $ 316,858 Operational expenses 39,574 38,847 109,957 119,005 Depreciation and amortization 2,147 2,236 6,289 6,838 $ 153,148 $ 144,723 $ 418,361 $ 442,701

Other operating (income) expens

Other operating (income) expense, net	9 Months Ended
	Sep. 30, 2015
Other operating (income) expense, net	20. Other operating (income) expense, net Three months ended September 30, Nine months ended September 30, 2014 2015 2014 2015 Other operating (income) expense $ (372 ) $ (656 ) $ (926 ) $ (1,688 ) Provision for impairment of intangible assets — 10,714 — 10,714 Change in fair value of earn-out and deferred consideration (relating to business acquisitions) — (7,342 ) (2,198 ) (9,442 ) Other operating (income) expense, net $ (372 ) $ 2,716 $ (3,124 ) $ (416 )

Other income (expense), net

Other income (expense), net	9 Months Ended
	Sep. 30, 2015
Other income (expense), net	21. Other income (expense), net Other income (expense), net consists of the following: Three months ended September 30, Nine months ended September 30, 2014 2015 2014 2015 Interest income $ 1,597 $ 2,343 $ 3,582 $ 5,540 Interest expense (8,986 ) (5,210 ) (24,395 ) (24,669 ) Loss on extinguishment of debt (Note 12) — — — (10,115 ) Other income (expense) 950 999 1,336 2,268 Other income (expense), net $ (6,439 ) $ (1,868 ) $ (19,477 ) $ (26,976 )

Income taxes

Income taxes	9 Months Ended
	Sep. 30, 2015
Income taxes	22. Income taxes The Company determines its tax provision for interim periods using an estimate of its annual effective tax rate adjusted for discrete items, if any, that are taken into account in the relevant period. Each quarter, the Company updates its estimate of the annual effective tax rate, and if its estimated tax rate changes, the Company makes a cumulative adjustment. As of December 31, 2014, the Company had unrecognized tax benefits amounting to $22,718, including an amount of $21,268, which, if recognized, would impact the effective tax rate. The following table summarizes activities related to the Company’s unrecognized tax benefits for uncertain tax positions from January 1, 2015 to September 30, 2015: Opening Balance at January 1 $ 22,718 Increase related to prior year tax positions, including recorded in acquisition accounting 2 Decrease related to prior year tax positions (373 ) Effect of exchange rate changes (1,023 ) Closing Balance at September 30 $ 21,324 The Company’s unrecognized tax benefits as of September 30, 2015 include an amount of $19,912, which, if recognized, would impact the effective tax rate. As of December 31, 2014 and September 30, 2015, the Company had accrued approximately $3,417 and $3,647, respectively, in interest relating to unrecognized tax benefits. During the year ended December 31, 2014 and the nine months ended September 30, 2015, the company recognized approximately $44 and $229, respectively, in interest expense. As of December 31, 2014 and September 30, 2015, the Company had accrued approximately $561 and $543, respectively, for penalties.

Related party transactions

Related party transactions	9 Months Ended
	Sep. 30, 2015
Related party transactions	23. Related party transactions The Company has entered into related party transactions with its non-consolidating affiliates. The Company has also entered into related party transactions with a significant shareholder and its affiliates. The Company’s related party transactions can be categorized as follows: Revenue from services For the nine months ended September 30, 2014 and 2015, the Company recognized net revenues of $214 and $251, respectively, and for the three months ended September 30, 2014 and 2015, the Company recognized net revenues of $72 and $75, respectively, from a client that is a significant shareholder of the Company. For the nine months ended September 30, 2015, the Company recognized net revenues of $5,876, and for the three months ended September 30, 2015, the Company recognized net revenues of $1,712, from a client that is a non-consolidating affiliate of the Company. $2,044 of this amount is receivable as of September 30, 2015. Cost of revenue from services The Company purchases certain services from its non-consolidating affiliates, mainly relating to training and recruitment, which are included in cost of revenue. For the nine months ended September 30, 2014 and 2015, cost of revenue includes an amount of $1,635 and $1,376, respectively, and for three months ended September 30, 2014 and 2015, cost of revenue includes an amount of $662 and $346, respectively, attributable to the cost of services from the company’s non-consolidating affiliates. Selling, general and administrative expenses The Company purchases certain services from its non-consolidating affiliates, mainly relating to training and recruitment, the costs of which are included in selling, general and administrative expenses. For the nine months ended September 30, 2014 and 2015, selling, general and administrative expenses includes an amount of $482 and $287, respectively, and for three months ended September 30, 2014 and 2015, selling, general and administrative expenses includes an amount of $179 and $47, respectively, attributable to the cost of services provided by the company’s non-consolidating affiliates. During the nine and three months ended September 30, 2015, the Company engaged a significant shareholder of the Company to provide services to the company at a cost of $421 and $0, respectively, of which $57 is payable as of September 30, 2015. Investment in equity affiliates During the nine months ended September 30, 2015, the Company invested $13,277 in its non-consolidating affiliates and made payments of $13,520, of which $5,146 was outstanding as of December 31, 2014 and $8,374 represents investments made during the nine months ended September 30, 2015. As of September 30, 2015, an investment amounting to $4,903 is outstanding and has been included in accrued expenses and other current liabilities in the Company’s consolidated balance sheet. As of December 31, 2014 and September 30, 2015, the Company’s investments in its non-consolidating affiliates amounted to $494 and $5,747, respectively. Others During the nine and three months ended September 30, 2015, the Company also entered into transactions with one of its non-consolidating affiliates for certain cost reimbursements amounting to $1,602 and $379, respectively, of which $379 is receivable as of September 30, 2015.

Commitments and contingencies

Commitments and contingencies	9 Months Ended
	Sep. 30, 2015
Commitments and contingencies	24. Commitments and contingencies Capital commitments As of December 31, 2014 and September 30, 2015, the Company has committed to spend $6,073 and $5,024, respectively, under agreements to purchase property, plant and equipment. These amounts are net of capital advances paid in respect of such purchases. Bank guarantees The Company has outstanding bank guarantees amounting to $10,362 and $14,871 as of December 31, 2014 and September 30, 2015, respectively. Bank guarantees are generally provided to government agencies and excise and customs authorities for the purposes of maintaining a bonded warehouse. These guarantees may be revoked by the government agencies if they suffer any losses or damage through the breach of any of the covenants contained in the agreements governing such guarantees. Other commitments The Company’s business process delivery centers in India are 100% export oriented units or Software Technology Parks of India (“STPI”) units under the STPI guidelines issued by the Government of India. These units are exempt from customs, central excise duties, and levies on imported and indigenous capital goods, stores, and spares. The Company has undertaken to pay custom duties, service taxes, levies, and liquidated damages payable, if any, in respect of imported and indigenous capital goods, stores, and spares consumed duty free, in the event that certain terms and conditions are not fulfilled.

Subsequent Events

Subsequent Events	9 Months Ended
	Sep. 30, 2015
Subsequent Events	25. Subsequent Events Pursuant to its share repurchase program, the Company repurchased 999,416 of its common shares between Oct 1, 2015 and November 6, 2015, at a weighted average price of $23.73 per share for an aggregate cash amount of $23,711.

Summary of significant accoun33

Summary of significant accounting policies (Policies)	9 Months Ended
	Sep. 30, 2015
Basis of preparation and principles of consolidation	(a) Basis of preparation and principles of consolidation The unaudited interim consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles (U.S. GAAP) for interim financial information and the rules and regulations of the Securities and Exchange Commission for reporting on Form 10-Q. Accordingly, they do not include certain information and note disclosures required by generally accepted accounting principles for annual financial reporting and should be read in conjunction with the consolidated financial statements included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2014. The unaudited interim consolidated financial statements reflect all adjustments that management considers necessary for a fair presentation of the results of operations for these periods. The results of operations for interim periods are not necessarily indicative of the results for the full year. The accompanying unaudited interim consolidated financial statements have been prepared on a consolidated basis and reflect the financial statements of Genpact Limited, a Bermuda company, and all of its subsidiaries that are more than 50% owned and controlled. When the Company does not have a controlling interest in an entity but exerts significant influence on the entity, the Company applies the equity method of accounting. All intercompany transactions and balances are eliminated in consolidation. The non-controlling interest disclosed in the accompanying unaudited interim consolidated financial statements represents the non-controlling partners’ interest in the operation of Genpact Netherlands B.V. and the profits or losses associated with such non-controlling interest. The non-controlling partners of Genpact Netherlands B.V. are individually liable for the tax obligations on their shares of profit as it is a partnership. Accordingly, non-controlling interest relating to Genpact Netherlands B.V. has been computed prior to tax and disclosed accordingly in the unaudited interim Consolidated Statements of Income. During the year ended December 31, 2014, the Company purchased such non-controlling interest, as a result of which the Company has 100% control of Genpact Netherlands B.V.
Use of estimates	(b) Use of estimates The preparation of consolidated financial statements in accordance with U.S. GAAP requires management to make estimates and assumptions that affect the amounts reported in the consolidated financial statements. Significant items subject to such estimates and assumptions include the useful lives of property, plant and equipment, the carrying amount of property, plant and equipment, intangibles and goodwill, reserves for doubtful receivables, valuation allowances for deferred tax assets, the valuation of derivative financial instruments, measurements of stock-based compensation, assets and obligations related to employee benefits, and income tax uncertainties and other contingencies. Management believes that the estimates used in the preparation of the consolidated financial statements are reasonable. Although these estimates are based upon management’s best knowledge of current events and actions, actual results could differ from these estimates. Any changes in estimates are adjusted prospectively in the Company’s consolidated financial statements.
Business combinations	(c) Business combinations, goodwill and other intangible assets The Company accounts for its business combinations using the acquisition method of accounting in accordance with ASC 805, Business Combinations, by recognizing the identifiable tangible and intangible assets acquired and liabilities assumed, and any non-controlling interest in the acquired business, measured at their acquisition date fair values. Contingent consideration is included within the acquisition cost and is recognized at its fair value on the acquisition date. A liability resulting from contingent consideration is remeasured to fair value as of each reporting date until the contingency is resolved. Changes in fair value are recognized in earnings. All assets and liabilities of the acquired businesses, including goodwill, are assigned to reporting units. Acquisition-related costs are expensed as incurred under Selling, General and Administrative Expenses. In business combinations, where the fair value of identifiable tangible and intangible net assets purchased exceeds the cost of the acquired business, the Company recognizes the resulting gain under “Other operating (income) expense, net” in the Consolidated Statements of Income.
Goodwill	Goodwill represents the cost of acquired businesses in excess of the fair value of identifiable tangible and intangible net assets purchased. Goodwill is not amortized but is tested for impairment at least on an annual basis on December 31, based on a number of factors, including operating results, business plans and future cash flows. The Company performs an assessment of qualitative factors to determine whether the existence of events or circumstances leads to a determination that it is more likely than not that the fair value of a reporting unit is less than its carrying amount. Based on the assessment of events or circumstances, the Company performs a quantitative assessment of goodwill impairment if it determines that it is more likely than not that the fair value of a reporting unit is less than its carrying amount. If, based on the quantitative impairment analysis, the carrying value of the goodwill of a reporting unit exceeds the fair value of such goodwill, an impairment loss is recognized in an amount equal to the excess. In addition, the Company performs a qualitative assessment of goodwill impairment between annual tests if an event occurs or circumstances change that would more likely than not reduce the fair value of a reporting unit below its carrying amount. See Note 10 for information and related disclosures.
Intangible Assets	Intangible assets acquired individually or with a group of other assets or in a business combination are carried at cost less accumulated amortization based on their estimated useful lives as follows: Customer-related intangible assets 1-14 years Marketing-related intangible assets 1-10 years Other intangible assets 3-9 years Intangible assets are amortized over their estimated useful lives using a method of amortization that reflects the pattern in which the economic benefits of the intangible assets are consumed or otherwise realized.
Financial instruments and concentration of credit risk	(d) Financial instruments and concentration of credit risk Financial instruments that potentially subject the Company to concentration of credit risk are reflected principally in cash and cash equivalents, derivative financial instruments and accounts receivable. The Company places its cash and cash equivalents and derivative financial instruments with corporations and banks with high investment grade ratings, limits the amount of credit exposure with any one corporation or bank and conducts ongoing evaluations of the creditworthiness of the corporations and banks with which it does business. To reduce its credit risk on accounts receivable, the Company conducts ongoing credit evaluations of its clients. GE accounted for 25% and 18% of receivables as of December 31, 2014 and September 30, 2015, respectively. GE accounted for 21% and 19% of revenues for the nine months ended September 30, 2014 and 2015, respectively, and 20% and 19% of revenues for the three months ended September 30, 2014 and 2015, respectively.
Recently adopted accounting pronouncements	(e) Recently adopted accounting pronouncements There are no recent accounting pronouncements issued by authoritative bodies that have been adopted by the Company.

Summary of significant accoun34

Summary of significant accounting policies (Tables)	9 Months Ended
	Sep. 30, 2015
Estimated Useful Lives of Intangible Assets Acquired	Intangible assets acquired individually or with a group of other assets or in a business combination are carried at cost less accumulated amortization based on their estimated useful lives as follows: Customer-related intangible assets 1-14 years Marketing-related intangible assets 1-10 years Other intangible assets 3-9 years

Business acquisitions (Tables)

Business acquisitions (Tables)	9 Months Ended
	Sep. 30, 2015
Purchase Price Allocation Based on Fair Value of Assets Acquired and Liabilities Assumed	The following table summarizes the preliminary allocation of the preliminary estimated purchase price based on the fair value of the assets acquired and the liabilities assumed as of the date of the acquisition: Preliminary estimated purchase price $ 21,737 Acquisition-related costs included in selling, general and administrative expenses as incurred 796 Recognized amounts of identifiable assets acquired and liabilities assumed Net assets acquired (323 ) Customer related intangible assets 7,522 Deferred tax asset (liability), net (2,496 ) Total identifiable net assets acquired $ 4,703 Goodwill 17,034 Total $ 21,737
Japan Finance and Accounting Service Delivery
Purchase Consideration for the Acquisition	The purchase consideration for the acquisition is set forth below: Cash consideration after closing net assets value and preliminary adjustment for pension underfunding $ 10,539 Fair value of contingent earn-out consideration (ranging from $0 to $15,750) 11,198 Total preliminary estimated purchase consideration $ 21,737
Pharmalink Consulting Inc
Purchase Consideration for the Acquisition	The purchase consideration for the acquisition is set forth below: Cash consideration after adjustment for net debt and working capital $ 126,069 Fair value of contingent earn-out consideration (ranging from $0 to $27,405) 12,730 Total purchase consideration $ 138,799
Purchase Price Allocation Based on Fair Value of Assets Acquired and Liabilities Assumed	The following table summarizes the allocation of the purchase price based on the fair value of the assets acquired and liabilities assumed as of the date of the acquisition, including measurement period adjustments: Purchase price $ 138,799 Acquisition-related costs included in selling, general and administrative expenses as incurred 1,977 Recognized amounts of identifiable assets acquired and liabilities assumed Net assets acquired 7,174 Intangible assets 29,923 Deferred tax asset (liability), net (8,419 ) Total identifiable net assets acquired $ 28,678 Goodwill 110,121 Total $ 138,799

Cash and cash equivalents (Tabl

Cash and cash equivalents (Tables)	9 Months Ended
	Sep. 30, 2015
Cash And Cash Equivalents	Cash and cash equivalents as of December 31, 2014 and September 30, 2015 comprise: As of December 31, 2014 As of September 30, 2015 Deposits with banks $ 130,610 $ 250,095 Other cash and bank balances 331,178 217,409 Total $ 461,788 $ 467,504

Accounts receivable, net of r37

Accounts receivable, net of reserve for doubtful receivables (Tables)	9 Months Ended
	Sep. 30, 2015
Reserve for Doubtful Receivables	The following table provides details of the reserve for doubtful receivables recorded by the Company: Year ended December 31, 2014 Nine months ended Opening Balance as of January 1 $ 16,560 $ 15,192 Additions due to acquisitions 178 — Additions charged to cost and expense 3,107 1,493 Deductions (4,653 ) (3,149 ) Closing Balance $ 15,192 $ 13,536

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	9 Months Ended
	Sep. 30, 2015
Fair Value of Assets and Liabilities Measured on Recurring Basis	The Company measures certain financial assets and liabilities, including derivative instruments, at fair value on a recurring basis. The fair value measurements of these derivative instruments were determined using the following inputs as of December 31, 2014 and September 30, 2015: As of December 31, 2014 Fair Value Measurements at Reporting Date Using Quoted Prices in Active Significant Other Significant Other Total (Level 1) (Level 2) (Level 3) Assets Derivative instruments (Note a) $ 33,967 $ — $ 33,967 $ — Total $ 33,967 $ — $ 33,967 $ — Liabilities Derivative instruments (Note b) $ 101,516 $ — $ 101,516 $ — Total $ 101,516 $ — $ 101,516 $ — As of September 30, 2015 Fair Value Measurements at Reporting Date Using Quoted Prices in Active Significant Other Significant Other Total (Level 1) (Level 2) (Level 3) Assets Derivative instruments (Note a) $ 33,598 $ — $ 33,598 $ — Total $ 33,598 $ — $ 33,598 $ — Liabilities Derivative instruments (Note b) $ 81,479 $ — $ 81,479 $ — Total $ 81,479 $ — $ 81,479 $ — (a) Included in prepaid expenses and other current assets and other assets in the consolidated balance sheets. (b) Included in accrued expenses and other current liabilities and other liabilities in the consolidated balance sheets.

Derivative financial instrume39

Derivative financial instruments (Tables)	9 Months Ended
	Sep. 30, 2015
Aggregate Notional Principal Amounts of Outstanding Derivative Financial Instruments with Related Balance Sheet Exposure	The following table presents the aggregate notional principal amounts of outstanding derivative financial instruments together with the related balance sheet exposure: Notional principal amounts (note a) Balance sheet exposure asset (liability) (note b) As of As of As of As of Foreign exchange forward contracts denominated in: United States Dollars (sell) Indian Rupees (buy) $ 1,282,800 $ 1,193,900 $ (86,913 ) $ (72,968 ) United States Dollars (sell) Mexican Peso (buy) 5,640 11,430 (514 ) (1,501 ) United States Dollars (sell) Philippines Peso (buy) 72,900 45,350 (738 ) (1,898 ) Euro (sell) United States Dollars (buy) 98,903 139,216 5,458 8,368 Euro (sell) Romanian Leu (buy) 81,072 50,138 562 1,801 Japanese Yen (sell) Chinese Renminbi (buy) 28,586 42,281 2,766 327 Pound Sterling (sell) United States Dollars (buy) 133,435 102,942 4,278 6,038 Australian Dollars (sell) United States Dollars (buy) 104,362 71,306 7,552 11,952 $ (67,549 ) $ (47,881 ) (a) Notional amounts are key elements of derivative financial instrument agreements but do not represent the amount exchanged by counterparties and do not measure the Company’s exposure to credit or market risks. However, the amounts exchanged are based on the notional amounts and other provisions of the underlying derivative financial instrument agreements. (b) Balance sheet exposure is denominated in U.S. dollars and denotes the mark-to-market impact of the derivative financial instruments on the reporting date.
Fair Value of Derivative Instruments and Location in Financial Statements	The fair value of the Company’s derivative instruments and their location in the Company’s financial statements are summarized in the table below: Cash flow hedges Non-designated As of As of As of As of Assets Prepaid expenses and other current assets $ 16,636 $ 19,705 $ 202 $ 943 Other assets $ 17,129 $ 12,950 $ — $ — Liabilities Accrued expenses and other current liabilities $ 64,650 $ 40,633 $ 965 $ 250 Other liabilities $ 35,901 $ 40,596 $ — $ —
Cash Flow Hedges, Gains (Losses) Recorded as Component of Other Comprehensive Income (Loss) or Other Comprehensive Income	In connection with cash flow hedges, the gains (losses) recorded as a component of other comprehensive income (loss), or OCI, and the related tax effects are summarized below: Three months ended September 30, Nine months ended September 30, 2014 2015 2014 2015 Before- Tax Net of Before- Tax Net of Before- Tax Net of Before- Tax Net of tax Opening balance $ (110,016 ) $ 39,256 $ (70,760 ) $ (48,640 ) $ 17,160 $ (31,480 ) $ (205,952 ) $ 72,612 $ (133,340 ) $ (66,786 ) $ 23,646 $ (43,140 ) Net gains (losses) reclassified into statement of income upon completion of hedged transactions (13,341 ) 4,809 (8,532 ) (16,096 ) 6,061 (10,035 ) (38,395 ) 13,637 (24,758 ) (34,009 ) 12,374 (21,635 ) Changes in fair value of effective portion of outstanding derivatives, net 10,144 (3,919 ) 6,225 (16,030 ) 5,488 (10,542 ) 81,026 (28,447 ) 52,579 (15,797 ) 5,315 (10,482 ) Gain (loss) on cash flow hedging derivatives, net 23,485 (8,728 ) 14,757 66 (573 ) (507 ) 119,421 (42,084 ) 77,337 18,212 (7,059 ) 11,153 Closing balance as of September 30 $ (86,531 ) $ 30,528 $ (56,003 ) $ (48,574 ) $ 16,587 $ (31,987 ) $ (86,531 ) $ 30,528 $ (56,003 ) $ (48,574 ) $ 16,587 $ (31,987 )
Gains (Losses) Recorded as Component of Other Comprehensive Income (Loss) or Other Comprehensive Income	The gains or losses recognized in other comprehensive income (loss) and their effects on financial performance are summarized below: Location of reclassified from OCI into Statement of Location of Derivatives Amount of Gain Amount of Gain (Loss) reclassified from OCI into Amount of Gain (Loss) recognized in Income on Nine months Three months ended September 30, Nine months ended September 30, Three months ended September 30, Nine months ended 2014 2015 2014 2015 2014 2015 2014 2015 2014 2015 Forward foreign exchange contracts $ 81,026 $ (15,797 ) Revenue $ (2,089 ) $ 2,768 $ (4,591 ) $ 9,078 Foreign exchange (gains) losses, net $ — $ — $ — $ — Cost of revenue (8,992 ) (15,282 ) (26,829 ) (34,722 ) Selling, general and administrative expenses (2,260 ) (3,582 ) (6,975 ) (8,365 ) $ 81,026 $ (15,797 ) $ (13,341 ) $ (16,096 ) $ (38,395 ) $ (34,009 ) $ — $ — $ — $ — Non-designated Hedges Derivatives not designated Location of (Gain) Loss recognized in Statement of Income on Amount of (Gain) Loss recognized in Statement of Three months ended September 30, Nine months ended September 30, 2014 2015 2014 2015 Forward foreign exchange contracts (Note a) Foreign exchange (gains) losses, net $ (197 ) $ (723 ) $ 66 $ (4,563 ) $ (197 ) $ (723 ) $ 66 $ (4,563 ) (a) These forward foreign exchange contracts were entered into to hedge fluctuations in foreign exchange rates for recognized balance sheet items such as receivables and intercompany borrowings, and were not originally designated as hedges under FASB guidance on derivatives and hedging. Realized (gains) losses and changes in the fair value of these derivatives are recorded in foreign exchange (gains) losses, net in the consolidated statements of income.

Prepaid expenses and other cu40

Prepaid expenses and other current assets (Tables)	9 Months Ended
	Sep. 30, 2015
Prepaid Expenses and Other Current Assets	Prepaid expenses and other current assets consist of the following: As of December 31, As of September 30, Advance taxes $ 61,251 $ 84,399 Deferred transition costs 40,185 35,390 Derivative instruments 16,838 20,648 Prepaid expenses 12,949 18,016 Customer acquisition cost 5,557 6,365 Employee advances 5,816 5,003 Deposits 1,754 1,460 Advances to suppliers 3,358 1,168 Others 7,772 10,599 $ 155,480 $ 183,048

Property, plant and equipment41

Property, plant and equipment, net (Tables)	9 Months Ended
	Sep. 30, 2015
Property, plant and equipment, net	Property, plant and equipment, net consist of the following: As of December 31, As of September 30, Property, plant and equipment, gross $ 531,960 $ 536,138 Less: Accumulated depreciation and amortization (356,024 ) (372,290 ) Property, plant and equipment, net $ 175,936 $ 163,848

Goodwill and intangible assets

Goodwill and intangible assets (Tables)	9 Months Ended
	Sep. 30, 2015
Changes in Goodwill	The following table presents the changes in goodwill for the year ended December 31, 2014 and nine months ended September 30, 2015: As of December 31, 2014 As of September 30, 2015 Opening balance $ 953,849 $ 1,057,214 Goodwill relating to acquisitions consummated during the period 127,047 7,674 Impact of measurement period adjustments — 108 Effect of exchange rate fluctuations (23,682 ) (22,457 ) Closing balance $ 1,057,214 $ 1,042,539
Intangible Assets Acquired Either Individually or with Group of Other Assets or in Business Combination	The Company’s intangible assets acquired either individually or with a group of other assets or in a business combination are as follows: As of December 31, 2014 As of September 30, 2015 Gross Accumulated Net Gross Accumulated Net Customer-related intangible assets $ 310,069 $ 228,095 $ 81,974 $ 316,773 $ 240,312 $ 76,461 Marketing-related intangible assets 43,137 23,801 19,336 42,813 25,866 16,947 Other intangible assets 19,002 5,768 13,234 27,060 17,535 9,525 $ 372,208 $ 257,664 $ 114,544 $ 386,646 $ 283,713 $ 102,933

Long-term debt (Tables)

Long-term debt (Tables)	9 Months Ended
	Sep. 30, 2015
Maturity Profile of Term Loan, Net of Debt Amortization Expense	The maturity profile of the term loan, net of debt amortization expense, is as follows: Year ended Amount 2015 $ 9,775 2016 39,134 2017 39,181 2018 39,226 2019 39,272 2020 619,652 $ 786,240

Accrued expenses and other cu44

Accrued expenses and other current liabilities (Tables)	9 Months Ended
	Sep. 30, 2015
Accrued Expenses and Other Current Liabilities	As of December 31, 2014 As of September 30, 2015 Accrued expenses $ 114,770 $ 115,651 Accrued employee cost 143,829 140,033 Deferred transition revenue 49,792 44,441 Statutory liabilities 24,713 20,613 Retirement benefits 16,807 20,846 Derivative instruments 65,615 40,883 Advance from customers 19,857 21,037 Earn-out consideration 3,232 17,270 Other liabilities 12,399 14,727 Capital lease obligations 1,443 1,324 $ 452,457 $ 436,825

Employee benefit plans (Tables)

Employee benefit plans (Tables)	9 Months Ended
	Sep. 30, 2015
Net Defined Benefit Plan Costs	Net defined benefit plan costs for the three and nine months ended September 30, 2014 and 2015 include the following components: Three months ended September 30, Nine months ended September 30, 2014 2015 2014 2015 Service costs $ 1,213 $ 1,327 $ 3,629 $ 4,100 Interest costs 631 660 1,888 2,013 Amortization of actuarial loss 80 61 239 244 Expected return on plan assets (460 ) (521 ) (1,371 ) (1,628 ) Net Gratuity Plan costs $ 1,464 $ 1,527 $ 4,385 $ 4,729
Amount Contributed to Defined Contribution Plans in Various Jurisdictions	During the three and nine months ended September 30, 2014 and 2015, the Company contributed the following amounts to defined contribution plans in various jurisdictions: Three months ended September 30, Nine months ended September 30, 2014 2015 2014 2015 India $ 3,883 $ 4,199 $ 11,565 $ 12,217 U.S. 1,415 1,474 4,045 6,110 U.K. 934 1,106 2,335 3,761 China 3,785 3,896 10,703 10,949 Other Regions 1,001 916 3,376 3,234 Total $ 11,018 $ 11,591 $ 32,024 $ 36,271

Stock-based compensation (Table

Stock-based compensation (Tables)	9 Months Ended
	Sep. 30, 2015
Share-based Payment Award, Stock Options Granted, Valuation Assumptions	The following table shows the significant assumptions used in connection with the determination of the fair value of options granted in the nine months ended September 30, 2014 and September 30, 2015. Nine months ended Nine months ended Dividend yield — — Expected life (in months) 84 84 Risk free rate of interest 2.18-2.29 % 1.99 % Volatility 37.27-38.34 % 34.97 %
Summary of Stock Option Activity	A summary of stock option activity during the nine months ended September 30, 2015 is set out below: Nine months ended September 30, 2015 Shares arising Weighted average Weighted average Aggregate Outstanding as of January 1, 2015 7,371,727 $ 15.44 5.9 $ — Granted 170,000 22.77 — — Forfeited (125,000 ) 19.35 — — Expired (1,277 ) 14.32 — — Exercised (931,067 ) 8.65 — 13,924 Outstanding as of September 30, 2015 6,484,383 $ 16.54 5.7 $ 46,700 Vested as of September 30, 2015 and expected to vest thereafter (Note a) 6,151,670 $ 16.25 5.7 $ 45,251 Vested and exercisable as of September 30, 2015 2,681,384 $ 12.37 2.7 $ 30,141 Weighted average grant date fair value of grants during the period $ 9.15 a) Options expected to vest reflect an estimated forfeiture rate.
Summary of Restricted Share Units Granted	A summary of RSUs granted during the nine months ended September 30, 2015 is set out below: Nine months ended September 30, 2015 Number of Restricted Share Weighted Average Grant Date Outstanding as of January 1, 2015 488,418 $ 15.36 Granted 53,546 20.88 Vested (Note a) (162,801 ) 14.97 Forfeited (29,828 ) 14.06 Outstanding as of September 30, 2015 349,335 $ 16.49 Expected to vest (Note b) 327,903 (a) Vested RSUs have been net settled upon vesting by issuing 104,124 shares (net of minimum statutory tax withholding) (b) RSUs expected to vest reflect an estimated forfeiture rate
Summary of Performance Units Activity	A summary of PU activity during the nine months ended September 30, 2015 is set out below: Nine months ended September 30, 2015 Number of Weighted Maximum Shares Eligible to Outstanding as of January 1, 2015 1,292,750 $ 16.78 2,648,626 Granted 1,375,650 22.72 2,965,475 Vested (Note a) (855 ) 16.78 (855 ) Forfeited (119,178 ) 17.67 (136,153 ) Addition due to achievement of higher than target performance goals (Note b) 51,595 16.78 Reduction due to achievement of lower than maximum performance goals (Note c) (1,296,105 ) Outstanding as of September 30, 2015 2,599,962 $ 19.88 4,180,988 Expected to vest (Note d) 2,065,807 (a) Vested PUs have been net settled upon vesting by issuing 590 shares (net of minimum statutory tax withholding). (b) Represents additional shares awarded ranging from 0.8% to 6.6% of the target shares as a result of achievement of higher-than-target performance for the PUs granted in April 2014. (c) Represents a 143.4% and 49.2% reduction in the maximum shares eligible to vest as a result of the certification of the level of achievement of the performance goals for the PUs granted in April 2014. (d) PUs expected to vest are based on the probable achievement of the performance targets after considering an estimated forfeiture rate. (e) 1,329,270 PUs granted in March 2012 vested as of December 31, 2014 based on the compensation committee’s certification of the achievement of the performance goals for the performance period based on the Company’s audited financial statements. Shares in respect of such PUs were issued in January 2015 (845,524 shares after withholding shares to the extent of the minimum statutory withholding taxes).

Earnings per share (Tables)

Earnings per share (Tables)	9 Months Ended
	Sep. 30, 2015
Earnings Per Share	Three months ended September 30, Nine months ended September 30, 2014 2015 2014 2015 Net income available to Genpact Limited common shareholders $ 46,653 $ 68,050 $ 146,250 $ 175,404 Weighted average number of common shares used in computing basic earnings per common share 216,472,908 215,311,322 222,036,262 217,909,722 Dilutive effect of stock-based awards 4,062,622 2,284,382 4,404,088 2,391,990 Weighted average number of common shares used in computing dilutive earnings per common share 220,535,530 217,595,704 226,440,350 220,301,712 Earnings per common share attributable to Genpact Limited common shareholders Basic $ 0.22 $ 0.32 $ 0.66 $ 0.80 Diluted $ 0.21 $ 0.31 $ 0.65 $ 0.80

Cost of revenue (Tables)

Cost of revenue (Tables)	9 Months Ended
	Sep. 30, 2015
Cost of Revenue	Cost of revenue consists of the following: Three months ended September 30, Nine months ended September 30, 2014 2015 2014 2015 Personnel expenses $ 244,466 $ 257,289 $ 701,469 $ 750,606 Operational expenses 98,841 106,593 284,329 313,687 Depreciation and amortization 11,168 11,948 33,091 35,317 $ 354,475 $ 375,830 $ 1,018,889 $ 1,099,610

Selling, general and administ49

Selling, general and administrative expenses (Tables)	9 Months Ended
	Sep. 30, 2015
Selling, General and Administrative Expenses	Selling, general and administrative expenses consist of the following: Three months ended September 30, Nine months ended September 30, 2014 2015 2014 2015 Personnel expenses $ 111,427 $ 103,640 $ 302,115 $ 316,858 Operational expenses 39,574 38,847 109,957 119,005 Depreciation and amortization 2,147 2,236 6,289 6,838 $ 153,148 $ 144,723 $ 418,361 $ 442,701

Other operating (income) expe50

Other operating (income) expense, net (Tables)	9 Months Ended
	Sep. 30, 2015
Other Operating (Income) Expense, Net	Three months ended September 30, Nine months ended September 30, 2014 2015 2014 2015 Other operating (income) expense $ (372 ) $ (656 ) $ (926 ) $ (1,688 ) Provision for impairment of intangible assets — 10,714 — 10,714 Change in fair value of earn-out and deferred consideration (relating to business acquisitions) — (7,342 ) (2,198 ) (9,442 ) Other operating (income) expense, net $ (372 ) $ 2,716 $ (3,124 ) $ (416 )

Other income (expense), net (Ta

Other income (expense), net (Tables)	9 Months Ended
	Sep. 30, 2015
Other Income (Expense), Net	Other income (expense), net consists of the following: Three months ended September 30, Nine months ended September 30, 2014 2015 2014 2015 Interest income $ 1,597 $ 2,343 $ 3,582 $ 5,540 Interest expense (8,986 ) (5,210 ) (24,395 ) (24,669 ) Loss on extinguishment of debt (Note 12) — — — (10,115 ) Other income (expense) 950 999 1,336 2,268 Other income (expense), net $ (6,439 ) $ (1,868 ) $ (19,477 ) $ (26,976 )

Income taxes (Tables)

Income taxes (Tables)	9 Months Ended
	Sep. 30, 2015
Activities Related to Unrecognized Tax Benefits for Uncertain Tax Positions	The following table summarizes activities related to the Company’s unrecognized tax benefits for uncertain tax positions from January 1, 2015 to September 30, 2015: Opening Balance at January 1 $ 22,718 Increase related to prior year tax positions, including recorded in acquisition accounting 2 Decrease related to prior year tax positions (373 ) Effect of exchange rate changes (1,023 ) Closing Balance at September 30 $ 21,324

Organization - Additional Infor

Organization - Additional Information (Detail) - USD ($) $ / shares in Units, $ in Thousands	Aug. 30, 2012	Aug. 31, 2007	Dec. 31, 2012	Dec. 14, 2012	Aug. 01, 2012	Mar. 24, 2010
Organization [Line Items]
Common stock shares to be purchased by affiliates of Bain Capital Partners					67,750,678
Termination of credit facility	$ 380,000
New credit facility agreement	$ 925,000
Special cash dividend, per share declared	$ 2.24
IPO
Organization [Line Items]
Number of common shares sold		17,647,059
General Atlantic
Organization [Line Items]
Percent of ownership held				2.40%
Oak Hill Capital Partners
Organization [Line Items]
Percent of ownership held				2.40%
General Electric Company
Organization [Line Items]
Percent of ownership held						9.10%
Maximum | General Electric Company
Organization [Line Items]
Percent of ownership held			5.00%

Summary of Significant Accoun54

Summary of Significant Accounting Policies - Additional Information (Detail)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014
Genpact Netherlands BV
Schedule Of Significant Accounting Policies [Line Items]
Ownership interest					100.00%
General Electric Company
Schedule Of Significant Accounting Policies [Line Items]
Percentage of accounts receivables	18.00%		18.00%		25.00%
Percentage of revenues	19.00%	20.00%	19.00%	21.00%

Estimated Useful Lives of Intan

Estimated Useful Lives of Intangible Assets Acquired (Detail)	9 Months Ended
	Sep. 30, 2015
Customer-Related Intangible Assets | Minimum
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets estimated useful lives	1 year
Customer-Related Intangible Assets | Maximum
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets estimated useful lives	14 years
Marketing-Related Intangible Assets | Minimum
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets estimated useful lives	1 year
Marketing-Related Intangible Assets | Maximum
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets estimated useful lives	10 years
Other Intangible Assets | Minimum
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets estimated useful lives	3 years
Other Intangible Assets | Maximum
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets estimated useful lives	9 years

Business Acquisitions - Additio

Business Acquisitions - Additional Information (Detail) - USD ($)	Aug. 18, 2015	Apr. 01, 2015	Jan. 16, 2015	Nov. 04, 2014	May. 29, 2014	Jun. 30, 2015	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014	Dec. 31, 2013
Business Acquisition [Line Items]
Goodwill							$ 1,042,539,000		$ 1,057,214,000	$ 953,849,000
Payment for business acquisitions, net of cash acquired							21,363,000	$ 123,701,000
Decrease in Goodwill							(108,000)
Pharmalink Consulting Inc
Business Acquisition [Line Items]
Customer related intangible assets					$ 29,923,000
Acquired intangible assets, weighted average amortization period					6 years
Goodwill					$ 110,121,000
Cash and cash equivalents					2,200,000
Payment for business acquisitions, net of cash acquired					$ 123,701,000
Percentage of equity interest acquired					100.00%
Non-current liability									$ 585,000
Increase in purchase consideration						$ 168,000
Slovakia Finance and Accounting Service Delivery
Business Acquisition [Line Items]
Cash consideration to acquired certain assets and assumed certain liabilities		$ 6,100,000
Customer related intangible assets		$ 3,000,000
Acquired intangible assets, weighted average amortization period		5 years
Goodwill		$ 3,065,000
Contingent consideration arrangements		$ 0
Japan Finance and Accounting Service Delivery
Business Acquisition [Line Items]
Customer related intangible assets				$ 7,522,000
Acquired intangible assets, weighted average amortization period				7 years
Goodwill				$ 17,034,000
Cash and cash equivalents				3,491,000
Payment for business acquisitions, net of cash acquired				$ 7,108,000
Decrease in Goodwill						$ 60,000
Citibank NA | Wealth Management Business | U.S.
Business Acquisition [Line Items]
Cash consideration to acquired certain assets and assumed certain liabilities			$ 11,678,000
Customer related intangible assets			$ 9,100,000
Acquired intangible assets, weighted average amortization period			5 years
Goodwill			$ 3,400,000
Liabilities assumed			822,000
Acquisition related cost			$ 798,000
Citibank NA | Wealth Management Business | U.K.
Business Acquisition [Line Items]
Cash consideration to acquired certain assets and assumed certain liabilities	$ 3,418,000
Customer related intangible assets	$ 2,200,000
Acquired intangible assets, weighted average amortization period	8 years
Goodwill	$ 1,209,000
Liabilities assumed	610,000
Deferred tax liability	440,000
Property plant and equipment	$ 1,059,000
Employee related liability, receivable							$ 226,000

Purchase Consideration for Acqu

Purchase Consideration for Acquisition, Japan Finance and Accounting Service Delivery (Detail) - Japan Finance and Accounting Service Delivery $ in Thousands	Nov. 04, 2014USD ($)
Business Acquisition [Line Items]
Cash consideration after closing net assets value and preliminary adjustment for pension underfunding	$ 10,539
Fair value of contingent earn-out consideration (ranging from $0 to $15,750)	11,198
Total preliminary estimated purchase consideration	$ 21,737

Purchase Consideration for Ac58

Purchase Consideration for Acquisition, Japan Finance and Accounting Service Delivery (Parenthetical) (Detail) - Japan Finance and Accounting Service Delivery $ in Thousands	Nov. 04, 2014USD ($)
Business Acquisition [Line Items]
Contingent earn-out component-Low end	$ 0
Contingent earn-out component-High end	$ 15,750

Purchase Price Allocated Based

Purchase Price Allocated Based on Fair Value of Assets Acquired and Liabilities Assumed, Pharmalink (Detail) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014	Nov. 04, 2014	May. 29, 2014	Dec. 31, 2013
Recognized amounts of identifiable assets acquired and liabilities assumed
Goodwill	$ 1,042,539	$ 1,057,214			$ 953,849
Pharmalink Consulting Inc
Business Acquisition [Line Items]
Preliminary estimated purchase price				$ 138,799
Acquisition-related costs included in selling, general and administrative expenses as incurred				1,977
Recognized amounts of identifiable assets acquired and liabilities assumed
Net assets acquired				7,174
Customer related intangible assets				29,923
Deferred tax asset (liability), net				(8,419)
Total identifiable net assets acquired				28,678
Goodwill				110,121
Total preliminary estimated purchase consideration				$ 138,799
Japan Finance and Accounting Service Delivery
Business Acquisition [Line Items]
Preliminary estimated purchase price			$ 21,737
Acquisition-related costs included in selling, general and administrative expenses as incurred			796
Recognized amounts of identifiable assets acquired and liabilities assumed
Net assets acquired			(323)
Customer related intangible assets			7,522
Deferred tax asset (liability), net			(2,496)
Total identifiable net assets acquired			4,703
Goodwill			17,034
Total preliminary estimated purchase consideration			$ 21,737

Purchase Consideration for Ac60

Purchase Consideration for Acquisition (Detail) - Pharmalink Consulting Inc $ in Thousands	May. 29, 2014USD ($)
Business Acquisition [Line Items]
Cash consideration after adjustment for net debt and working capital	$ 126,069
Fair value of contingent earn-out consideration (ranging from $0 to $27,405)	12,730
Total preliminary estimated purchase consideration	$ 138,799

Purchase Consideration for Ac61

Purchase Consideration for Acquisition (Parenthetical) (Detail) - Pharmalink Consulting Inc $ in Thousands	May. 29, 2014USD ($)
Business Acquisition [Line Items]
Contingent earn-out component-Low end	$ 0
Contingent earn-out component-High end	$ 27,405

Cash and Cash Equivalents (Deta

Cash and Cash Equivalents (Detail) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014	Sep. 30, 2014	Dec. 31, 2013
Cash and Cash Equivalents [Line Items]
Deposits with banks	$ 250,095	$ 130,610
Other cash and bank balances	217,409	331,178
Total	$ 467,504	$ 461,788	$ 399,199	$ 571,276

Reserve for Doubtful Receivable

Reserve for Doubtful Receivables (Detail) - USD ($) $ in Thousands	9 Months Ended		12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014
Provisions for Doubtful Accounts [Line Items]
Opening Balance	$ 15,192	$ 16,560	$ 16,560
Additions due to acquisitions			178
Additions charged to cost and expense	1,493	$ 2,322	3,107
Deductions	(3,149)		(4,653)
Closing Balance	$ 13,536		$ 15,192

Accounts Receivable, Net of R64

Accounts Receivable, Net of Reserve for Doubtful Receivables - Additional Information (Detail) - USD ($)	Sep. 30, 2015	Dec. 31, 2014	Dec. 31, 2013
Accounts, Notes, Loans and Financing Receivable [Line Items]
Gross accounts receivable	$ 562,974,000	$ 540,946,000
Reserve for doubtful receivables	13,536,000	15,192,000	$ 16,560,000
Net accounts receivable	549,438,000	525,754,000
Accounts receivable due after one year	9,231,000	11,635,000
Accounts receivable from related parties	2,069,000	5,840,000
Reserve for doubtful receivables from related parties	$ 0	$ 0

Fair Value of Assets and Liabil

Fair Value of Assets and Liabilities Measured on Recurring Basis, Including Derivative Instruments (Detail) - Fair Value, Measurements, Recurring - USD ($) $ in Thousands		Sep. 30, 2015	Dec. 31, 2014
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative instrument, asset	[1]	$ 33,598	$ 33,967
Total, assets		33,598	33,967
Derivative instrument, liability	[2]	81,479	101,516
Total, liabilities		81,479	101,516
Fair Value, Inputs, Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative instrument, asset	[1]	33,598	33,967
Total, assets		33,598	33,967
Derivative instrument, liability	[2]	81,479	101,516
Total, liabilities		$ 81,479	$ 101,516
[1]	Included in prepaid expenses and other current assets and other assets in the consolidated balance sheets.
[2]	Included in accrued expenses and other current liabilities and other liabilities in the consolidated balance sheets.

Derivative Financial Instrume66

Derivative Financial Instruments - Additional Information (Detail)	9 Months Ended
	Sep. 30, 2015
Derivative [Line Items]
Forward foreign exchange contracts, minimum maturity period	0 months
Forward foreign exchange contracts, maximum maturity period	63 months

Aggregate Notional Principal Am

Aggregate Notional Principal Amounts of Outstanding Derivative Financial Instruments with Related Balance Sheet Exposure (Detail) - USD ($) $ in Thousands		Sep. 30, 2015	Dec. 31, 2014
Derivative [Line Items]
Derivative financial instrument, balance sheet exposure asset (liability)	[1]	$ (47,881)	$ (67,549)
United States Dollars (sell) Indian Rupees (buy)
Derivative [Line Items]
Derivative instrument notional principal amount	[2]	1,193,900	1,282,800
Derivative financial instrument, balance sheet exposure asset (liability)	[1]	(72,968)	(86,913)
United States Dollars (sell) Mexican Peso (buy)
Derivative [Line Items]
Derivative instrument notional principal amount	[2]	11,430	5,640
Derivative financial instrument, balance sheet exposure asset (liability)	[1]	(1,501)	(514)
United States Dollars (sell) Philippines Peso (buy)
Derivative [Line Items]
Derivative instrument notional principal amount	[2]	45,350	72,900
Derivative financial instrument, balance sheet exposure asset (liability)	[1]	(1,898)	(738)
Euro (sell) United States Dollars (buy)
Derivative [Line Items]
Derivative instrument notional principal amount	[2]	139,216	98,903
Derivative financial instrument, balance sheet exposure asset (liability)	[1]	8,368	5,458
Euro (Sell) Romanian Leu (Buy)
Derivative [Line Items]
Derivative instrument notional principal amount	[2]	50,138	81,072
Derivative financial instrument, balance sheet exposure asset (liability)	[1]	1,801	562
Japanese Yen (sell) Chinese Renminbi (buy)
Derivative [Line Items]
Derivative instrument notional principal amount	[2]	42,281	28,586
Derivative financial instrument, balance sheet exposure asset (liability)	[1]	327	2,766
Pound Sterling (sell) United States Dollars (buy)
Derivative [Line Items]
Derivative instrument notional principal amount	[2]	102,942	133,435
Derivative financial instrument, balance sheet exposure asset (liability)	[1]	6,038	4,278
Australian Dollars (sell) United States Dollars (buy)
Derivative [Line Items]
Derivative instrument notional principal amount	[2]	71,306	104,362
Derivative financial instrument, balance sheet exposure asset (liability)	[1]	$ 11,952	$ 7,552
[1]	Balance sheet exposure is denominated in U.S. dollars and denotes the mark-to-market impact of the derivative financial instruments on the reporting date.
[2]	Notional amounts are key elements of derivative financial instrument agreements but do not represent the amount exchanged by counterparties and do not measure the Company's exposure to credit or market risks. However, the amounts exchanged are based on the notional amounts and other provisions of the underlying derivative financial instrument agreements.

Fair Value of Derivative Instru

Fair Value of Derivative Instruments and Location in Financial Statements (Detail) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Not Designated as Hedging Instrument | Prepaid Expenses and Other Current Assets
Derivatives, Fair Value [Line Items]
Fair value of assets	$ 943	$ 202
Not Designated as Hedging Instrument | Accrued Expenses and Other Current Liabilities
Derivatives, Fair Value [Line Items]
Fair value of liabilities	250	965
Cash Flow Hedges | Prepaid Expenses and Other Current Assets
Derivatives, Fair Value [Line Items]
Fair value of assets	19,705	16,636
Cash Flow Hedges | Other Assets
Derivatives, Fair Value [Line Items]
Fair value of assets	12,950	17,129
Cash Flow Hedges | Accrued Expenses and Other Current Liabilities
Derivatives, Fair Value [Line Items]
Fair value of liabilities	40,633	64,650
Cash Flow Hedges | Other Liabilities
Derivatives, Fair Value [Line Items]
Fair value of liabilities	$ 40,596	$ 35,901

Cash Flow Hedges, Gains (Losses

Cash Flow Hedges, Gains (Losses) Recorded as Component of Other Comprehensive Income (Loss) or Other Comprehensive Income (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Accumulated Other Comprehensive Income (Loss) [Line Items]
Opening balance, before-tax amount	$ (48,640)	$ (110,016)	$ (66,786)	$ (205,952)
Net gains (losses) reclassified into statement of income upon completion of hedged transactions, before-tax amount	(16,096)	(13,341)	(34,009)	(38,395)
Changes in fair value of effective portion of outstanding derivatives, net, before-tax amount	(16,030)	10,144	(15,797)	81,026
Gain (loss) on cash flow hedging derivatives, net, before-tax amount	66	23,485	18,212	119,421
Closing balance, before-tax amount	(48,574)	(86,531)	(48,574)	(86,531)
Opening balance, tax (expense) or benefit	17,160	39,256	23,646	72,612
Net gains (losses) reclassified into statement of income upon completion of hedged transactions, tax (expense) or benefit	6,061	4,809	12,374	13,637
Changes in fair value of effective portion of outstanding derivatives, net, tax (expense) or benefit	5,488	(3,919)	5,315	(28,447)
Gain (loss) on cash flow hedging derivatives, net	(573)	(8,728)	(7,059)	(42,084)
Closing balance, tax (expense) or benefit	16,587	30,528	16,587	30,528
Opening balance, net of tax amount	(31,480)	(70,760)	(43,140)	(133,340)
Net gains (losses) reclassified into statement of income upon completion of hedged transactions, net of tax amount	(10,035)	(8,532)	(21,635)	(24,758)
Changes in fair value of effective portion of outstanding derivatives, net, net of tax amount	(10,542)	6,225	(10,482)	52,579
Gain (loss) on cash flow hedging derivatives, net of taxes amount	(507)	14,757	11,153	77,337
Closing balance, net of tax amount	$ (31,987)	$ (56,003)	$ (31,987)	$ (56,003)

Gains or Losses Recorded as Com

Gains or Losses Recorded as Component of Other Comprehensive Income (Loss) or Other Comprehensive Income (Detail) - USD ($) $ in Thousands		3 Months Ended		9 Months Ended
		Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Other Comprehensive Income (Loss) [Line Items]
Amount of Gain (Loss) recognized in OCI on Derivatives (Effective Portion)				$ (15,797)	$ 81,026
Amount of Gain (Loss) reclassified from OCI into Statement of Income (Effective Portion)		$ (16,096)	$ (13,341)	(34,009)	(38,395)
Amount of Gain (Loss) recognized in income on Derivative (Ineffective Portion and Amount excluded from Effectiveness Testing)		0	0	0	0
Non designated Hedges, amount of (Gain) Loss recognized in Statement of Income on Derivatives		(723)	(197)	(4,563)	66
Net revenues
Other Comprehensive Income (Loss) [Line Items]
Amount of Gain (Loss) reclassified from OCI into Statement of Income (Effective Portion)		2,768	(2,089)	9,078	(4,591)
Cost of Revenue
Other Comprehensive Income (Loss) [Line Items]
Amount of Gain (Loss) reclassified from OCI into Statement of Income (Effective Portion)		(15,282)	(8,992)	(34,722)	(26,829)
Selling, General and Administrative Expenses
Other Comprehensive Income (Loss) [Line Items]
Amount of Gain (Loss) reclassified from OCI into Statement of Income (Effective Portion)		(3,582)	(2,260)	(8,365)	(6,975)
Foreign Exchange Contract
Other Comprehensive Income (Loss) [Line Items]
Amount of Gain (Loss) recognized in OCI on Derivatives (Effective Portion)				(15,797)	81,026
Amount of Gain (Loss) recognized in income on Derivative (Ineffective Portion and Amount excluded from Effectiveness Testing)		0	0	0	0
Foreign Exchange Contract | Foreign Exchange (Gains) Losses, Net
Other Comprehensive Income (Loss) [Line Items]
Non designated Hedges, amount of (Gain) Loss recognized in Statement of Income on Derivatives	[1]	$ (723)	$ (197)	$ (4,563)	$ 66
[1]	These forward foreign exchange contracts were entered into to hedge fluctuations in foreign exchange rates for recognized balance sheet items such as receivables and intercompany borrowings, and were not originally designated as hedges under FASB guidance on derivatives and hedging. Realized (gains) losses and changes in the fair value of these derivatives are recorded in foreign exchange (gains) losses, net in the consolidated statements of income.

Prepaid Expenses and Other Cu71

Prepaid Expenses and Other Current Assets (Detail) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Prepaid Expenses And Other Current Assets [Line Items]
Advance taxes	$ 84,399	$ 61,251
Deferred transition costs	35,390	40,185
Derivative instruments	20,648	16,838
Prepaid expenses	18,016	12,949
Customer acquisition cost	6,365	5,557
Employee advances	5,003	5,816
Deposits	1,460	1,754
Advances to suppliers	1,168	3,358
Others	10,599	7,772
Prepaid expenses and other current assets, net	$ 183,048	$ 155,480

Property, Plant and Equipment72

Property, Plant and Equipment, Net (Detail) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 536,138	$ 531,960
Less: Accumulated depreciation and amortization	(372,290)	(356,024)
Property, plant and equipment, net	$ 163,848	$ 175,936

Property, Plant and Equipment73

Property, Plant and Equipment, Net - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Property, Plant and Equipment [Line Items]
Depreciation and amortization			$ 40,185	$ 37,784
Depreciation Expense on Property, Plant And Equipment
Property, Plant and Equipment [Line Items]
Depreciation and amortization	$ 11,849	$ 11,044	35,163	32,701
Computer Software Amortization
Property, Plant and Equipment [Line Items]
Depreciation and amortization	2,335	2,271	6,992	6,679
Effect of Reclassification of Foreign Exchange (Gains) Losses
Property, Plant and Equipment [Line Items]
Depreciation and amortization	$ 810	$ 525	$ 1,970	$ 1,596

Changes in Goodwill (Detail)

Changes in Goodwill (Detail) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
Goodwill [Line Items]
Opening balance	$ 1,057,214	$ 953,849
Goodwill relating to acquisitions consummated during the period	7,674	127,047
Impact of measurement period adjustments	108
Effect of exchange rate fluctuations	(22,457)	(23,682)
Closing balance	$ 1,042,539	$ 1,057,214

Goodwill and Intangible Asset75

Goodwill and Intangible Assets - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014
Goodwill and Intangible Assets Disclosure [Line Items]
Goodwill deductible for tax purposes	$ 40,724		$ 40,724		$ 37,628
Amortization of acquired intangible assets	7,219	$ 7,989	21,875	$ 20,617
Intangible asset write-down	$ 10,714		$ 10,714

Intangible Assets Acquired Eith

Intangible Assets Acquired Either Individually or with Group of Other Assets or in Business Combination (Detail) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Acquired Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	$ 386,646	$ 372,208
Accumulated amortization & impairment	283,713	257,664
Net	102,933	114,544
Customer-Related Intangible Assets
Acquired Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	316,773	310,069
Accumulated amortization & impairment	240,312	228,095
Net	76,461	81,974
Marketing-Related Intangible Assets
Acquired Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	42,813	43,137
Accumulated amortization & impairment	25,866	23,801
Net	16,947	19,336
Other Intangible Assets
Acquired Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	27,060	19,002
Accumulated amortization & impairment	17,535	5,768
Net	$ 9,525	$ 13,234

Short-Term Borrowings - Additio

Short-Term Borrowings - Additional Information (Detail) - USD ($) $ in Thousands	6 Months Ended	9 Months Ended	12 Months Ended
	Jun. 30, 2015	Sep. 30, 2015	Dec. 31, 2014	Mar. 23, 2015	Jan. 27, 2015	Aug. 30, 2012
Line of Credit Facility [Line Items]
Fund-based and non-fund-based credit facilities limits available		$ 16,001	$ 14,282
Utilization of credit facility for non fund-based usage		10,124	8,138
Credit facility, maximum borrowing capacity						$ 925,000
Credit facility, amount utilized		$ 26,247	$ 137,224
Margin over LIBOR	1.50%	1.50%	2.75%
Percentage of commitment fee		0.25%	0.50%
Revolving credit facility, expiration month and year		2020-06
Line of credit covenant condition		The credit agreement contains certain customary covenants, including a maximum leverage covenant and a minimum interest coverage ratio.
Short term loans		$ 21,500	$ 135,000
Revolving Credit Facility
Line of Credit Facility [Line Items]
Credit facility, maximum borrowing capacity		350,000				$ 250,000
Fund-Based Credit Facility
Line of Credit Facility [Line Items]
Credit facility, amount utilized		$ 21,500	$ 135,000
Margin over LIBOR		1.50%	2.50%
Non-Fund-Based Credit Facility
Line of Credit Facility [Line Items]
Credit facility, amount utilized		$ 4,747	$ 2,224
Morgan Stanley Senior Funding, Inc
Line of Credit Facility [Line Items]
Short term loans				$ 737,500	$ 672,500
Short term borrowings fixed interest rate		2.00%
Debt issuance cost		$ 1,045
Interest expense		$ 235

Long-Term Debt - Additional Inf

Long-Term Debt - Additional Information (Detail) - USD ($) $ in Thousands	1 Months Ended		6 Months Ended	9 Months Ended	12 Months Ended
	Jun. 30, 2015	Jun. 30, 2013	Jun. 30, 2015	Sep. 30, 2015	Dec. 31, 2014	Aug. 30, 2012
Debt Instrument [Line Items]
Credit facility, maximum borrowing capacity						$ 925,000
Term loan amounts outstanding, gross		$ 671,625
Unmodified portion of Term Loan		553,589
Extinguishment of outstanding term loan		118,036	$ 663,188
Increase in outstanding term loan		121,410
Acceleration amortization of debt issuance cost			$ 10,050
Margin over LIBOR			1.50%	1.50%	2.75%
Term loan amounts outstanding				$ 786,240	$ 653,602
Debt amortization expense				3,759	$ 11,274
LIBOR floor rate					0.75%
Principal amount of term loan				$ 10,000
Credit facility, frequency of payments				Quarterly
Maturity date of term loan agreement				Jun. 30, 2020
New Credit Facility
Debt Instrument [Line Items]
Margin over LIBOR	1.50%
Credit facility, base rate	0.50%		0.50%
Revolving Credit Facility
Debt Instrument [Line Items]
Credit facility, maximum borrowing capacity				$ 350,000		$ 250,000
Acceleration amortization of debt issuance cost		54	$ 65
Revolving Credit Facility | New Credit Facility
Debt Instrument [Line Items]
Credit facility, maximum borrowing capacity	$ 350,000		350,000
Term Loan Credit Facility
Debt Instrument [Line Items]
Credit facility, maximum borrowing capacity		675,000
Term Loan Credit Facility | New Credit Facility
Debt Instrument [Line Items]
Credit facility, maximum borrowing capacity	$ 800,000		$ 800,000
Term Loans
Debt Instrument [Line Items]
Acceleration amortization of debt issuance cost		$ 3,103

Maturity Profile of Term Loan N

Maturity Profile of Term Loan Net of Debt Amortization Expense (Detail) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Long-Term Debt
2,015	$ 9,775
2,016	39,134
2,017	39,181
2,018	39,226
2,019	39,272
2,020	619,652
Term loan amounts outstanding	$ 786,240	$ 653,602

Accrued Expenses and Other Cu80

Accrued Expenses and Other Current Liabilities (Detail) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Accrued Expenses and Other Current Liabilities [Line Items]
Accrued expenses	$ 115,651	$ 114,770
Accrued employee cost	140,033	143,829
Deferred transition revenue	44,441	49,792
Statutory liabilities	20,613	24,713
Retirement benefits	20,846	16,807
Derivative instruments	40,883	65,615
Advance from customers	21,037	19,857
Earn-out consideration	17,270	3,232
Other liabilities	14,727	12,399
Capital lease obligations	1,324	1,443
Accrued expenses and other current liabilities, net	$ 436,825	$ 452,457

Net Defined Benefit Plan Costs

Net Defined Benefit Plan Costs (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Defined Benefit Plan Disclosure [Line Items]
Service costs	$ 1,327	$ 1,213	$ 4,100	$ 3,629
Interest costs	660	631	2,013	1,888
Amortization of actuarial loss	61	80	244	239
Expected return on plan assets	(521)	(460)	(1,628)	(1,371)
Net Gratuity Plan costs	$ 1,527	$ 1,464	$ 4,729	$ 4,385

Amounts Contributed to Defined

Amounts Contributed to Defined Contribution Plans in Various Jurisdictions (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Defined Contribution Plan Disclosure [Line Items]
Defined contribution plans, contributed amount	$ 11,591	$ 11,018	$ 36,271	$ 32,024
India
Defined Contribution Plan Disclosure [Line Items]
Defined contribution plans, contributed amount	4,199	3,883	12,217	11,565
U.S.
Defined Contribution Plan Disclosure [Line Items]
Defined contribution plans, contributed amount	1,474	1,415	6,110	4,045
U.K.
Defined Contribution Plan Disclosure [Line Items]
Defined contribution plans, contributed amount	1,106	934	3,761	2,335
China
Defined Contribution Plan Disclosure [Line Items]
Defined contribution plans, contributed amount	3,896	3,785	10,949	10,703
Other Regions
Defined Contribution Plan Disclosure [Line Items]
Defined contribution plans, contributed amount	$ 916	$ 1,001	$ 3,234	$ 3,376

Stock-Based Compensation - Addi

Stock-Based Compensation - Additional Information (Detail) - USD ($) $ / shares in Units, $ in Thousands

Dec. 31, 2012

Sep. 24, 2012

Aug. 30, 2012

Apr. 11, 2012

Jan. 31, 2015

Sep. 30, 2015

Sep. 30, 2014

Sep. 30, 2015

Sep. 30, 2014

Dec. 31, 2014

Dec. 31, 2013

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Dividend per share

$ 2.24

Stock based compensation cost

$ 6,124

$ 8,196

$ 17,279

$ 19,932

Options granted, contractual period, years

10 years

Unrecognized stock-based compensation cost for options

15,759

$ 15,759

Minimum

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Stock options vesting period, years

4 years

Maximum

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Stock options vesting period, years

5 years

2007 Omnibus Plan

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Amended Omnibus Plan, increase in number of common shares authorized for issuance

6,314,496

2,544,327

5,593,200

Number of common shares authorized for issuance

15,000,000

2005 Omnibus Plan

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Amended Omnibus Plan, increase in number of common shares authorized for issuance

495,915

Employee Stock Option

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Weighted average remaining requisite vesting period

2 years 7 months 6 days

Performance Units

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Weighted average remaining requisite vesting period

2 years

Vested, number of shares (units)

855

[1]

1,329,270

Unrecognized stock-based compensation cost

26,199

$ 26,199

Restricted Share Units (RSUs)

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Weighted average remaining requisite vesting period

1 year 10 months 24 days

Minimum vesting schedules, months

3 months

Maximum vesting schedules, years

4 years

Vested, number of shares (units)

162,801

[2]

92,692

61,057

RSUs settled on vesting by issuing shares (net of minimum tax withholding)

59,827

104,124

Unrecognized stock-based compensation cost

$ 2,362

$ 2,362

Employee Stock Purchase Plan

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Percentage of closing price per share allowed to eligible employees to purchase through payroll deductions

90.00%

90.00%

Maximum percentage of employee's base salary allowed to be purchased

15.00%

15.00%

Maximum dollar amount of common shares allowed to be purchased

$ 25

Common shares reserved for issuance

4,200,000

4,200,000

Number of common shares issued under ESPP

97,603

117,305

Compensation expense for ESPP

$ 72

$ 77

$ 230

$ 221

[1]

Vested PUs have been net settled upon vesting by issuing 590 shares (net of minimum statutory tax withholding).

[2]

Vested RSUs have been net settled upon vesting by issuing 104,124 shares (net of minimum statutory tax withholding)

Significant Assumptions used in

Significant Assumptions used in Determination of Fair Value of Options Granted (Detail)	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Assumptions used to Determine Fair Value Options [Line Items]
Dividend yield	0.00%	0.00%
Expected life (in months)	84 months	84 months
Risk free rate of interest for expected life	1.99%
Risk free rate of interest for expected life, minimum		2.18%
Risk free rate of interest for expected life, maximum		2.29%
Volatility	34.97%
Volatility, minimum		37.27%
Volatility, maximum		38.34%

Summary of Stock Option Activit

Summary of Stock Option Activity (Detail) - USD ($) $ / shares in Units, $ in Thousands		9 Months Ended	12 Months Ended
		Sep. 30, 2015	Dec. 31, 2014
Shares arising out of options
Outstanding, shares arising out of options, beginning balance		7,371,727
Granted, shares arising out of options		170,000
Forfeited, shares arising out of options		(125,000)
Expired, shares arising out of options		(1,277)
Exercised, shares arising out of options		(931,067)
Outstanding, shares arising out of options, ending balance		6,484,383	7,371,727
Vested and expected to vest thereafter, shares arising out of options	[1]	6,151,670
Vested and exercisable, shares arising out of options		2,681,384
Weighted average grant date fair value of grants during the period		$ 9.15
Weighted average exercise price
Outstanding weighted average exercise price, beginning balance		15.44
Granted, weighted average exercise price		22.77
Forfeited, weighted average exercise price		19.35
Expired, weighted average exercise price		14.32
Exercised, weighted average exercise price		8.65
Outstanding weighted average exercise price, ending balance		16.54	$ 15.44
Vested and expected to vest thereafter, weighted average exercise price	[1]	16.25
Vested and exercisable, weighted average exercise price		$ 12.37
Weighted average remaining contractual life (years)
Outstanding weighted average remaining contractual life (years)		5 years 8 months 12 days	5 years 10 months 24 days
Vested and expected to vest thereafter, weighted average remaining contractual life (years)	[1]	5 years 8 months 12 days
Vested and exercisable, weighted average remaining contractual life (years)		2 years 8 months 12 days
Aggregate intrinsic value
Exercised, aggregate intrinsic value		$ 13,924
Outstanding aggregate intrinsic value, ending balance		46,700
Vested and expected to vest thereafter, aggregate intrinsic value	[1]	45,251
Vested and exercisable, aggregate intrinsic value		$ 30,141
[1]	Options expected to vest reflect an estimated forfeiture rate.

Summary of Restricted Share Uni

Summary of Restricted Share Units Granted (Detail) - Restricted Share Units (RSUs) - $ / shares		9 Months Ended		12 Months Ended
		Sep. 30, 2015		Dec. 31, 2014	Dec. 31, 2013
Number of Restricted Share Units
Outstanding number of shares (Units), beginning balance		488,418
Granted, number of shares (Units)		53,546
Vested, number of shares (Units)		(162,801)	[1]	(92,692)	(61,057)
Forfeited, number of shares (Units)		(29,828)
Outstanding number of shares (Units), ending balance		349,335		488,418
Expected to vest, number of shares (Units)	[2]	327,903
Weighted Average Grant Date Fair Value
Outstanding weighted average grant date fair value, beginning balance		$ 15.36
Granted, weighted average grant date fair value		20.88
Vested, weighted average grant date fair value	[1]	14.97
Forfeited, weighted average grant date fair value		14.06
Outstanding weighted average grant date fair value, ending balance		$ 16.49	[2]	$ 15.36
[1]	Vested RSUs have been net settled upon vesting by issuing 104,124 shares (net of minimum statutory tax withholding)
[2]	RSUs expected to vest reflect an estimated forfeiture rate

Summary of Restricted Share U87

Summary of Restricted Share Units Granted (Parenthetical) (Detail) - shares	1 Months Ended	9 Months Ended
	Jan. 31, 2015	Sep. 30, 2015
Restricted Share Units (RSUs)
Schedule Of Activity Related To Restricted Shares And Restricted Share [Line Items]
RSUs settled on vesting by issuing shares (net of minimum tax withholding)	59,827	104,124

Summary of Performance Units Ac

Summary of Performance Units Activity (Detail) - Performance Units - $ / shares		9 Months Ended		12 Months Ended
		Sep. 30, 2015		Dec. 31, 2014
Number of Share Units
Outstanding number of shares (Units), beginning balance		1,292,750
Granted, number of shares (Units)		1,375,650
Vested, number of shares (Units)		(855)	[1]	(1,329,270)
Forfeited, number of shares (Units)		(119,178)
Addition due to achievement of higher than target performance goals	[2]	51,595
Outstanding number of shares (Units), ending balance		2,599,962		1,292,750
Expected to vest, number of shares	[3]	2,065,807
Weighted Average Grant Date Fair Value
Outstanding weighted average grant date fair value, beginning balance		$ 16.78
Granted, weighted average grant date fair value		22.72
Vested, weighted average grant date fair value	[1]	16.78
Forfeited, weighted average grant date fair value		17.67
Addition due to achievement of higher than target performance goals, weighted average grant date fair value	[2]	16.78
Outstanding weighted average grant date fair value, ending balance		$ 19.88		$ 16.78
Maximum shares eligible to receive
Outstanding maximum shares eligible to receive, beginning balance		2,648,626
Granted, maximum shares eligible to receive		2,965,475
Vested, maximum shares eligible to receive	[1]	(855)
Forfeited, maximum shares eligible to receive		(136,153)
Reduction due to achievement of lower than maximum performance goals, maximum shares eligible to receive	[4]	(1,296,105)
Outstanding maximum shares eligible to receive, ending balance		4,180,988		2,648,626
[1]	Vested PUs have been net settled upon vesting by issuing 590 shares (net of minimum statutory tax withholding).
[2]	Represents additional shares awarded ranging from 0.8% to 6.6% of the target shares as a result of achievement of higher-than-target performance for the PUs granted in April 2014.
[3]	PUs expected to vest are based on the probable achievement of the performance targets after considering an estimated forfeiture rate.
[4]	Represents a 143.4% and 49.2% reduction in the maximum shares eligible to vest as a result of the certification of the level of achievement of the performance goals for the PUs granted in April 2014.

Summary of Performance Units 89

Summary of Performance Units Activity (Parenthetical) (Detail) - shares	1 Months Ended	9 Months Ended		12 Months Ended
	Jan. 31, 2015	Sep. 30, 2015		Dec. 31, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Performance shares settled on vesting by issuing shares (net of minimum tax withholding)	845,524	590
Performance Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vested, number of shares (units)		855	[1]	1,329,270
Performance Units | Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Addition due to achievement of higher than target performance, percentage		0.80%
Reduction due to achievement of lower than maximum performance, percentage		49.20%
Performance Units | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Addition due to achievement of higher than target performance, percentage		6.60%
Reduction due to achievement of lower than maximum performance, percentage		143.40%
[1]	Vested PUs have been net settled upon vesting by issuing 590 shares (net of minimum statutory tax withholding).

Share Repurchases - Additional

Share Repurchases - Additional Information (Detail) - USD ($)	Apr. 08, 2014	Sep. 30, 2015	Sep. 30, 2015	Sep. 30, 2014	Feb. 28, 2015	Mar. 05, 2014
Class of Stock [Line Items]
Shares repurchased and retired (in shares)	17,292,842	3,481,704	7,110,153
Common stock shares repurchased price per share	$ 17.50	$ 22.30	$ 22.37
Aggregate amount of common stock shares repurchased	$ 302,625,000	$ 77,636,000	$ 159,036,000	$ 302,625,000
Expenses related to stock repurchase			$ 142,000	$ 2,543,000
Maximum
Class of Stock [Line Items]
Stock repurchase authorized amount					$ 250,000,000	$ 300,000,000
Percentage of right to upsize the number of shares to be purchased						2.00%

Earnings Per Share - Additional

Earnings Per Share - Additional Information (Detail) - shares	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Number of stock options outstanding but not included in the computation of diluted earnings per common share	3,593,000	3,567,728	3,704,667	3,467,390

Earnings Per Share (Detail)

Earnings Per Share (Detail) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Earnings Per Share (Abstract)
Net income available to Genpact Limited common shareholders	$ 68,050	$ 46,653	$ 175,404	$ 146,250
Weighted average number of common shares used in computing basic earnings per common share	215,311,322	216,472,908	217,909,722	222,036,262
Dilutive effect of stock-based awards	2,284,382	4,062,622	2,391,990	4,404,088
Weighted average number of common shares used in computing dilutive earnings per common share	217,595,704	220,535,530	220,301,712	226,440,350
Earnings per common share attributable to Genpact Limited common shareholders, Basic	$ 0.32	$ 0.22	$ 0.80	$ 0.66
Earnings per common share attributable to Genpact Limited common shareholders, Diluted	$ 0.31	$ 0.21	$ 0.80	$ 0.65

Cost of Revenue (Detail)

Cost of Revenue (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Component of Operating Other Cost and Expense [Abstract]
Cost of revenue	$ 375,830	$ 354,475	$ 1,099,610	$ 1,018,889
Personnel expenses
Component of Operating Other Cost and Expense [Abstract]
Cost of revenue	257,289	244,466	750,606	701,469
Operational expenses
Component of Operating Other Cost and Expense [Abstract]
Cost of revenue	106,593	98,841	313,687	284,329
Depreciation and amortization
Component of Operating Other Cost and Expense [Abstract]
Cost of revenue	$ 11,948	$ 11,168	$ 35,317	$ 33,091

Selling, General and Administ94

Selling, General and Administrative Expenses (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Component of Operating Other Cost and Expense [Abstract]
Selling, general and administrative expenses	$ 144,723	$ 153,148	$ 442,701	$ 418,361
Personnel expenses
Component of Operating Other Cost and Expense [Abstract]
Selling, general and administrative expenses	103,640	111,427	316,858	302,115
Operational expenses
Component of Operating Other Cost and Expense [Abstract]
Selling, general and administrative expenses	38,847	39,574	119,005	109,957
Depreciation and amortization
Component of Operating Other Cost and Expense [Abstract]
Selling, general and administrative expenses	$ 2,236	$ 2,147	$ 6,838	$ 6,289

Other Operating Income (Expense

Other Operating Income (Expense), Net (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Components of Other Operating Income [Line Items]
Other operating (income) expense	$ (656)	$ (372)	$ (1,688)	$ (926)
Provision for impairment of intangible assets	10,714		10,714
Change in fair value of earn-out and deferred consideration (relating to business acquisitions)	(7,342)		(9,442)	(2,198)
Other operating (income) expense, net	$ 2,716	$ (372)	$ (416)	$ (3,124)

Other Income (Expense), Net (De

Other Income (Expense), Net (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Other Income (Expense), Net
Interest income	$ 2,343	$ 1,597	$ 5,540	$ 3,582
Interest expense	(5,210)	(8,986)	(24,669)	(24,395)
Loss on extinguishment of debt (Note 12)			(10,115)
Other income (expense)	999	950	2,268	1,336
Other income (expense), net	$ (1,868)	$ (6,439)	$ (26,976)	$ (19,477)

Income Taxes - Additional Infor

Income Taxes - Additional Information (Detail) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
Income Tax Disclosure [Line Items]
Amount of unrecognized tax benefits	$ 21,324	$ 22,718
Unrecognized tax benefits that would impact effective tax rate	19,912	21,268
Unrecognized tax benefits, interest on income taxes accrued	3,647	3,417
Unrecognized tax benefits, interest expense recognized	229	44
Accrued penalties	$ 543	$ 561

Activities Related to Unrecogni

Activities Related to Unrecognized Tax Benefits for Uncertain Tax Positions (Detail) $ in Thousands	9 Months Ended
	Sep. 30, 2015USD ($)
Schedule of Unrecognized Tax Benefits [Line Items]
Beginning Balance	$ 22,718
Increase related to prior year tax positions, including recorded in acquisition accounting	2
Decrease related to prior year tax positions	(373)
Effect of exchange rate changes	(1,023)
Ending Balance	$ 21,324

Related Party Transactions - Ad

Related Party Transactions - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		21 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Dec. 31, 2014
Related Party Transaction [Line Items]
Accounts receivable from related parties	$ 2,069		$ 2,069		$ 2,069	$ 5,840
Investment in equity affiliates	5,747		5,747		5,747	494
Non-Consolidating Affiliates
Related Party Transaction [Line Items]
Cost of revenue	346	$ 662	1,376	$ 1,635
Selling, general and administrative expenses, net of recovery	47	179	287	482
Investment in equity affiliates			8,374		13,277
Payment to acquire investment			13,520
Investment in equity affiliates	5,747		5,747		5,747	494
Cost reimbursements from non-consolidating affiliates	379		1,602
Non-Consolidating Affiliates | Accrued Expenses and Other Current Liabilities
Related Party Transaction [Line Items]
Investment in equity affiliates outstanding	4,903		4,903		4,903	$ 5,146
Non-Consolidating Affiliates | Prepaid Expenses and Other Current Assets
Related Party Transaction [Line Items]
Reimbursements receivable	379		379		379
Significant Shareholder of Company
Related Party Transaction [Line Items]
Recognized net revenues	75	$ 72	251	$ 214
Selling, general and administrative expenses, net of recovery	0		421
Selling, general and administrative expenses, net of recovery outstanding	57		57		57
Affiliate of Significant Shareholder
Related Party Transaction [Line Items]
Recognized net revenues	1,712		5,876
Accounts receivable from related parties	$ 2,044		$ 2,044		$ 2,044

Commitments and Contingencies -

Commitments and Contingencies - Additional Information (Detail) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
Commitments and Contingencies [Line Items]
Bank guarantees, outstanding	$ 14,871	$ 10,362
Capital Addition Purchase Commitments
Commitments and Contingencies [Line Items]
Commitments and contingencies	$ 5,024	$ 6,073

Subsequent Events - Additional

Subsequent Events - Additional Information (Detail) - USD ($) $ / shares in Units, $ in Thousands	Apr. 08, 2014	Nov. 06, 2015	Sep. 30, 2015	Sep. 30, 2015	Sep. 30, 2014
Subsequent Event [Line Items]
Shares repurchased and retired (in shares)	17,292,842		3,481,704	7,110,153
Common stock shares repurchased price per share	$ 17.50		$ 22.30	$ 22.37
Aggregate amount of common stock shares repurchased	$ 302,625		$ 77,636	$ 159,036	$ 302,625
Subsequent Event
Subsequent Event [Line Items]
Shares repurchased and retired (in shares)		999,416
Common stock shares repurchased price per share		$ 23.73
Aggregate amount of common stock shares repurchased		$ 23,711