Genpact Limited (G) 10-Q 9 Nov 22 2022 Q3 Quarterly report Financial data

Cover

Cover - shares	9 Months Ended
	Sep. 30, 2022	Nov. 03, 2022
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2022
Document Transition Report	false
Entity File Number	001-33626
Entity Registrant Name	GENPACT LIMITED
Entity Incorporation, State or Country Code	D0
Entity Tax Identification Number	98-0533350
Entity Address, Address Line One	Canon's Court
Entity Address, Address Line Two	22 Victoria Street
Entity Address, City or Town	Hamilton
Entity Address, Postal Zip Code	HM 12
Entity Address, Country	BM
City Area Code	441
Local Phone Number	298-3300
Title of 12(b) Security	Common shares, par value $0.01 per share
Trading Symbol	G
Security Exchange Name	NYSE
Entity Interactive Data Current	Yes
Entity Current Reporting Status	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		183,258,135
Amendment Flag	false
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	Q3
Entity Central Index Key	0001398659
Current Fiscal Year End Date	--12-31

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Current assets
Cash and cash equivalents	$ 518,680	$ 899,458
Accounts receivable, net of allowance for credit losses of $24,329 and $20,437 as of December 31, 2021 and September 30, 2022, respectively	994,250	887,742
Prepaid expenses and other current assets	229,825	134,441
Total current assets	1,758,376	1,921,641
Property, plant and equipment, net	180,379	215,089
Operating lease right-of-use assets	191,371	270,603
Deferred tax assets	111,932	106,322
Intangible assets, net	101,226	169,635
Goodwill	1,680,932	1,731,027
Contract cost assets	218,137	238,794
Other assets, net of allowance for credit losses of $3,711 and $3,198 as of December 31, 2021 and September 30, 2022, respectively	294,319	322,158
Total assets	4,536,672	4,975,269
Current liabilities
Short-term borrowings	200,000	0
Current portion of long-term debt	535,142	383,433
Accounts payable	27,925	24,984
Income taxes payable	107,172	47,353
Accrued expenses and other current liabilities	700,484	791,440
Operating leases liability	53,976	61,591
Total current liabilities	1,633,109	1,308,801
Long-term debt, less current portion	746,613	1,272,476
Operating leases liability	186,057	247,707
Deferred tax liabilities	3,634	3,942
Other liabilities	235,413	245,210
Total liabilities	2,804,826	3,078,136
Shareholders' equity
Preferred shares, $0.01 par value, 250,000,000 authorized, none issued	0	0
Common shares, $0.01 par value, 500,000,000 authorized, $185,336,357 and 183,008,135 issued and outstanding as of December 31, 2021 and September 30, 2022, respectively	1,825	1,847
Additional paid-in capital	1,740,271	1,717,165
Retained earnings	745,172	732,474
Accumulated other comprehensive income (loss)	(755,422)	(554,353)
Total equity	1,731,846	1,897,133
Commitments and contingencies
Total liabilities and equity	4,536,672	4,975,269
Disposal Group, Held-for-sale, Not Discontinued Operations
Current assets
Assets of business held for sale	15,621	0
Current liabilities
Liabilities of business held for sale	$ 8,410	$ 0

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Statement of Financial Position [Abstract]
Allowance for credit losses	$ 20,437	$ 24,329
Allowance for credit losses, other assets	$ 3,198	$ 3,711
Preferred shares, par value (in usd per share)	$ 0.01	$ 0.01
Preferred shares, authorized (in shares)	250,000,000	250,000,000
Preferred shares, issued (in shares)	0	0
Common shares, par value (in usd per share)	$ 0.01	$ 0.01
Common shares, authorized (in shares)	500,000,000	500,000,000
Common shares, issued (in shares)	185,336,357	185,336,357
Common shares, outstanding (in shares)	183,008,135	183,008,135

Consolidated Statements of Inco

Consolidated Statements of Income - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Income Statement [Abstract]
Net revenues	$ 1,111,037	$ 1,015,737	$ 3,268,627	$ 2,949,934
Cost of revenue	717,219	653,686	2,117,437	1,887,596
Gross profit	393,818	362,051	1,151,190	1,062,338
Operating expenses:
Selling, general and administrative expenses	231,436	215,957	701,828	620,857
Amortization of acquired intangible assets	10,604	13,898	32,805	44,624
Other operating (income) expense, net	20,937	(93)	42,157	(217)
Income from operations	130,841	132,289	374,400	397,074
Foreign exchange gains (losses), net	3,867	2,733	9,312	11,529
Interest income (expense), net	(13,399)	(12,765)	(36,691)	(38,198)
Other income (expense), net	(235)	1,480	(4,902)	8,966
Income before income tax expense	121,074	123,737	342,119	379,371
Income tax expense	25,231	21,351	78,427	83,008
Net income	$ 95,843	$ 102,386	$ 263,692	$ 296,363
Earnings per common share
Earnings per common share, Basic (in usd per share)	$ 0.52	$ 0.55	$ 1.43	$ 1.58
Earnings per common share, Diluted (in usd per sahre)	$ 0.51	$ 0.53	$ 1.40	$ 1.54
Weighted average number of common shares used in computing earnings per common share
Weighted average number of common shares used in computing basic earnings per common share (in shares)	183,312,013	187,856,026	184,456,047	187,945,234
Weighted average number of common shares used in computing diluted earnings per common share (in shares)	187,399,204	193,159,929	188,274,420	192,885,252

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (Loss) (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Statement of Comprehensive Income [Abstract]
Net income (loss)	$ 95,843	$ 102,386	$ 263,692	$ 296,363
Other comprehensive income:
Currency translation adjustments	(71,092)	(9,043)	(179,933)	(36,721)
Net income (loss) on cash flow hedging derivatives, net of taxes (Note 6)	(14,198)	7,789	(23,056)	10,321
Retirement benefits, net of taxes	374	497	1,920	2,128
Other comprehensive income (loss)	(84,916)	(757)	(201,069)	(24,272)
Comprehensive income (loss)	$ 10,927	$ 101,629	$ 62,623	$ 272,091

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)
Beginning balance (in shares) at Dec. 31, 2020		189,045,661
Beginning balance, value at Dec. 31, 2020	$ 1,834,229	$ 1,885	$ 1,636,026	$ 741,658	$ (545,340)
Issuance of common shares on exercise of options (Note 15) (in shares)		1,020,125
Issuance of common shares on exercise of options (Note 16)	20,913	$ 11	20,902
Issuance of common shares under the employee stock purchase plan (Note 15) (in shares)		216,378
Issuance of common shares under the employee stock purchase plan (Note 16)	8,873	$ 2	8,871
Net settlement on vesting of restricted share units (Note 16) (in shares)		264,376
Net settlement on vesting of restricted share units (Note 16)	(5,842)	$ 3	(5,845)
Net settlement on vesting of performance units (Note 16) (in shares)		1,102,440
Net settlement on vesting of performance units (Note 16)	$ (28,291)	$ 11	(28,302)
Stock repurchased and retired (Note 16) (in shares)	(3,592,409)	(3,592,409)
Stock repurchased and retired (Note 17)	$ (147,152)	$ (36)		(147,116)
Expenses related to stock purchase (Note 17)	(72)			(72)
Stock-based compensation expense (Note 16)	58,604		58,604
Others	(6)		(6)
Comprehensive income (loss):
Net income (loss)	296,363			296,363
Other comprehensive income (loss)	(24,272)				(24,272)
Dividend ($0.1075/$0.215 per common share, Note 17)	(60,461)			(60,461)
End balance (in shares) at Sep. 30, 2021		188,056,571
End balance, value at Sep. 30, 2021	1,952,886	$ 1,876	1,690,250	830,372	(569,612)
Beginning balance (in shares) at Jun. 30, 2021		187,350,298
Beginning balance, value at Jun. 30, 2021	1,838,969	$ 1,869	1,657,756	748,199	(568,855)
Issuance of common shares on exercise of options (Note 15) (in shares)		511,813
Issuance of common shares on exercise of options (Note 16)	11,737	$ 5	11,732
Issuance of common shares under the employee stock purchase plan (Note 15) (in shares)		60,374
Issuance of common shares under the employee stock purchase plan (Note 16)	2,819	$ 1	2,818
Net settlement on vesting of restricted share units (Note 16) (in shares)		134,086
Net settlement on vesting of restricted share units (Note 16)	(3,534)	$ 1	(3,535)
Stock-based compensation expense (Note 16)	21,485		21,485
Others	(6)		(6)
Comprehensive income (loss):
Net income (loss)	102,386			102,386
Other comprehensive income (loss)	(757)				(757)
Dividend ($0.1075/$0.215 per common share, Note 17)	(20,213)			(20,213)
End balance (in shares) at Sep. 30, 2021		188,056,571
End balance, value at Sep. 30, 2021	$ 1,952,886	$ 1,876	1,690,250	830,372	(569,612)
Beginning balance (in shares) at Dec. 31, 2021	183,008,135	185,336,357
Beginning balance, value at Dec. 31, 2021	$ 1,897,133	$ 1,847	1,717,165	732,474	(554,353)
Issuance of common shares on exercise of options (Note 15) (in shares)	110,000	110,000
Issuance of common shares on exercise of options (Note 16)	$ 2,956	$ 1	2,955
Issuance of common shares under the employee stock purchase plan (Note 15) (in shares)		253,377
Issuance of common shares under the employee stock purchase plan (Note 16)	10,086	$ 3	10,083
Net settlement on vesting of restricted share units (Note 16) (in shares)		74,934
Net settlement on vesting of restricted share units (Note 16)	(421)	$ 1	(422)
Net settlement on vesting of performance units (Note 16) (in shares)		1,300,511
Net settlement on vesting of performance units (Note 16)	$ (44,391)	$ 13	(44,404)
Stock repurchased and retired (Note 16) (in shares)	(4,067,044)	(4,067,044)
Stock repurchased and retired (Note 17)	$ (182,011)	$ (40)		(181,971)
Expenses related to stock purchase (Note 17)	(81)			(81)
Stock-based compensation expense (Note 16)	54,894		54,894
Comprehensive income (loss):
Net income (loss)	263,692			263,692
Other comprehensive income (loss)	(201,069)				(201,069)
Dividend ($0.1075/$0.215 per common share, Note 17)	$ (68,942)			(68,942)
End balance (in shares) at Sep. 30, 2022	183,008,135	183,008,135
End balance, value at Sep. 30, 2022	$ 1,731,846	$ 1,825	1,740,271	745,172	(755,422)
Beginning balance (in shares) at Jun. 30, 2022		183,483,736
Beginning balance, value at Jun. 30, 2022	1,750,438	$ 1,830	1,716,895	702,219	(670,506)
Issuance of common shares on exercise of options (Note 15) (in shares)		60,000
Issuance of common shares on exercise of options (Note 16)	1,573	$ 0	1,573
Issuance of common shares under the employee stock purchase plan (Note 15) (in shares)		71,499
Issuance of common shares under the employee stock purchase plan (Note 16)	3,023	$ 1	3,022
Net settlement on vesting of restricted share units (Note 16) (in shares)		19,992
Net settlement on vesting of restricted share units (Note 16)	(421)	$ 0	(421)
Stock repurchased and retired (Note 16) (in shares)		(627,092)
Stock repurchased and retired (Note 17)	(30,011)	$ (6)		(30,005)
Expenses related to stock purchase (Note 17)	(12)			(12)
Stock-based compensation expense (Note 16)	19,202		19,202
Comprehensive income (loss):
Net income (loss)	95,843			95,843
Other comprehensive income (loss)	(84,916)				(84,916)
Dividend ($0.1075/$0.215 per common share, Note 17)	$ (22,873)			(22,873)
End balance (in shares) at Sep. 30, 2022	183,008,135	183,008,135
End balance, value at Sep. 30, 2022	$ 1,731,846	$ 1,825	$ 1,740,271	$ 745,172	$ (755,422)

Consolidated Statements of Eq_2

Consolidated Statements of Equity (Parenthetical) - $ / shares						3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 23, 2022	Jun. 24, 2022	Mar. 23, 2022	Feb. 10, 2022	Feb. 09, 2021	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2020
Statement of Stockholders' Equity [Abstract]
Dividends per common share (in usd per share)	$ 0.125	$ 0.125	$ 0.125	$ 0.125	$ 0.1075	$ 0.1250	$ 0.1075	$ 0.3750	$ 0.3225	$ 0.0975

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021
Operating activities
Net income			$ 263,692	$ 296,363
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization			68,169	82,344
Amortization of debt issuance costs			1,825	1,969
Amortization of acquired intangible assets	$ 10,604	$ 13,898	32,805	44,624
Write-down of intangible assets and property, plant and equipment			1,377	915
Impairment charge on intangible assets and goodwill held-for-sale	21,426	0	21,426	0
Allowance for credit losses			1,045	2,412
Unrealized (gain)/ loss on revaluation of foreign currency asset/liability			2,150	(4,252)
Stock-based compensation expense	19,202	21,485	54,894	58,604
Deferred tax benefit			(7,655)	(6,236)
Write-down of operating right-of-use assets and other assets	0	0	20,307	0
Others, net			323	806
Change in operating assets and liabilities:
Increase in accounts receivable			(121,038)	(78,626)
(Increase) decrease in prepaid expenses, other current assets, contract cost assets, operating lease right-of-use assets and other assets			(57,940)	43,071
Increase in accounts payable			6,755	11,138
Decrease in accrued expenses, other current liabilities, operating leases liabilities and other liabilities			(132,524)	(74,085)
Increase in income taxes payable			58,431	68,430
Net cash provided by operating activities			214,042	447,477
Investing activities
Purchase of property, plant and equipment			(35,312)	(31,385)
Payment for internally generated intangible assets (including intangibles under development)			(2,972)	(3,907)
Proceeds from sale of property, plant and equipment			58	4,511
(Payment)/ refund for business acquisitions, net of cash acquired			973	(6,613)
Proceed from sale of investment			0	142
Net cash used for investing activities			(37,253)	(37,252)
Financing activities
Repayment of finance lease obligations			(10,305)	(8,659)
Payment of debt issuance costs			0	(3,018)
Proceeds from long-term debt			0	350,000
Repayment of long-term debt			(375,500)	(25,500)
Proceeds from short-term borrowings			250,000	0
Repayment of short-term borrowings			(50,000)	(250,000)
Proceeds from issuance of common shares under stock-based compensation plans			13,042	29,786
Payment for net settlement of stock-based awards			(44,942)	(33,467)
Payment of earn-out consideration			(2,437)	(2,556)
Dividend paid			(68,942)	(60,461)
Payment for stock repurchased and retired (including expenses related to stock repurchase)			(182,092)	(147,224)
Others			0	(6)
Net cash used for financing activities			(471,176)	(151,105)
Effect of exchange rate changes			(86,391)	(17,085)
Net increase/(decrease) in cash and cash equivalents			(294,387)	259,120
Cash and cash equivalents at the beginning of the period			899,458	680,440	$ 680,440
Cash and cash equivalents at the end of the period	$ 518,680	$ 922,475	518,680	922,475	$ 899,458
Supplementary information
Cash paid during the period for interest			30,430	25,715
Cash paid during the period for income taxes, net of refund			$ 114,343	$ 38,040

Organization

Organization	9 Months Ended
	Sep. 30, 2022
Accounting Policies [Abstract]
Organization	OrganizationThe Company is a global professional services firm that drives digitally-led innovation and runs digitally-enabled intelligent operations for its clients, guided by its experience running thousands of processes for hundreds of Fortune Global 500 clients. The Company has over 117,700 employees serving clients in key industry verticals from more than 30 countries.

Summary of significant accounti

Summary of significant accounting policies	9 Months Ended
	Sep. 30, 2022
Accounting Policies [Abstract]
Summary of significant accounting policies	Summary of significant accounting policies (a) Basis of preparation and principles of consolidation The accompanying consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles ("U.S. GAAP") and the rules and regulations of the Securities and Exchange Commission (the “SEC”) 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, 2021. The accompanying consolidated financial statements reflect all adjustments that management considers necessary for a fair presentation of the results of operations for these periods. The accompanying 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 over the entity, the Company applies the equity method of accounting. All intercompany transactions and balances are eliminated in consolidation. (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, intangible assets and goodwill, revenue recognition, allowance for credit losses, valuation allowances for deferred tax assets, the valuation of derivative financial instruments, the measurement of lease liabilities and right-of-use (“ROU”) assets, measurements of stock-based compensation, assets and obligations related to employee benefits, the nature and timing of the satisfaction of performance obligations, the standalone selling price of performance obligations, variable consideration, other obligations for revenue recognition, income tax uncertainties and other contingencies . Management believes that the estimates used in the preparation of the consolidated financial statements are reasonable, and management has made assumptions about the possible effects of the ongoing COVID-19 pandemic on critical and significant accounting estimates. Although these estimates and assumptions 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 Accounting Standard Codification (“ASC”) Topic 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 re-measured 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. 2. Summary of significant accounting policies (Continued) 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 mor e 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 and developed internally are carried at cost less accumulated amortization and accumulated impairment loss based on their estimated useful lives as follows: Customer-related intangible assets 1 - 9 years Marketing-related intangible assets 1 - 8 years Technology-related intangible assets 2 - 10 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. The Company also capitalizes certain software and technology-related development costs incurred in connection with developing or obtaining software or technology for sale/lease to customers when the initial design phase is completed and commercial and technological feasibility has been established. Any development cost incurred before technological feasibility is established is expensed as incurred as research and development costs. Technological feasibility is established upon completion of a detailed design program or, in its absence, completion of a working model. Capitalized software and technology costs include only (i) external direct costs of materials and services utilized in developing or obtaining software and technology and (ii) compensation and related benefits for employees who are directly associated with the project. Costs incurred in connection with developing or obtaining software or technology for sale/lease to customers which are under development and not put to use are disclosed under “intangible assets under development.” Advances paid towards the acquisition of intangible assets outstanding as of each balance sheet date are disclosed under “intangible assets under development.” Capitalized software and technology costs are included in intangible assets under technology-related intangible assets on the Company’s balance sheet and are amortized on a straight-line basis when placed into service over the estimated useful lives of the software and technology. The Company evaluates the remaining useful life of intangible assets that are being amortized at each reporting period wherever events and circumstances warrant a revision to the remaining period of amortization, and the remaining carrying amount of the intangible asset is amortized prospectively over that revised remaining useful life. 2. Summary of significant accounting policies (Continued) (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 customers. (e) Accounts receivable Accounts receivable are recorded at the invoiced or to be invoiced amount and do not bear interest. Amounts collected on trade accounts receivable are included in net cash provided by operating activities in the consolidated statements of cash flows. The Company maintains an allowance for current expected credit losses inherent in its accounts receivable portfolio. In establishing the required allowance, management considers historical losses which are adjusted to current market conditions and a reasonable and supportable forecast. Account balances are charged off against the allowance after all means of collection have been exhausted and the potential for recovery is considered remote. The Company uses revolving accounts receivable-based facilities in the normal course of business as part of managing its cash flows. The Company accounts for receivables sold under these facilities as a sale of financial assets pursuant to ASC 860 “Transfers and Servicing” and de-recognizes these receivables, as well as the related allowances, from its balance sheets. Generally, the fair value of accounts receivable sold approximates their book value due to their short-term nature, and any gains or losses on the sale of these receivables are recorded at the time of transfer and included under "interest income (expense), net" in the Company’s consolidated statements of income. (f) Revenue Recognition The Company derives its revenue primarily from business process management services, including analytics, consulting and related digital solutions and information technology services, which are provided primarily on a time-and-material, transaction or fixed-price basis. The Company recognizes revenue upon the transfer of control of promised services to its customers in an amount that reflects the consideration the Company expects to receive in exchange for those services. Revenues from services rendered under time-and-materials and transaction-based contracts are recognized as the services are provided. The Company’s fixed-price contracts include contracts for customization of applications, maintenance and support services. Revenues from these contracts are recognized ratably over the term of the agreement. The Company accrues for revenue and unbilled receivables for services rendered between the last billing date and the balance sheet date. The Company’s contracts with its customers also include incentive payments received for discrete benefits delivered or promised to be delivered to the customer or service level agreements that could result in credits or refunds to the customer. Revenues relating to such arrangements are accounted for as variable consideration when the amount of revenue to be recognized can be estimated to the extent that it is probable that a significant reversal of any incremental revenue will not occur. The Company records deferred revenue attributable to certain process transition activities where such activities do not represent separate performance obligations. Revenues relating to such transition activities are classified under contract liabilities and subsequently recognized ratably over the period in which the related services are performed. Costs relating to such transition activities are fulfillment costs which are directly related to the contract and result in the generation or enhancement of resources. Such costs are expected to be recoverable under the contract and are therefore classified as contract cost assets and recognized ratably over the estimated expected period of benefit under cost of revenue. 2. Summary of significant accounting policies (Continued) Revenues are reported net of value-added tax, business tax and applicable discounts and allowances. Reimbursements of out-of-pocket expenses received from customers have been included as part of revenues. Revenue for performance obligations that are satisfied over time is recognized in accordance with the methods prescribed for measuring progress. The input (cost expended) method has been used to measure progress towards completion as there is a direct relationship between input and the satisfaction of a performance obligation. Provisions for estimated losses, if any, on uncompleted contracts are recorded in the period in which such losses become probable based on the current contract estimates. The Company enters into multiple-element revenue arrangements in which a customer may purchase a combination of products or services. The Company determines whether each product or service promised to a customer is capable of being distinct, and is distinct in the context of the contract. If not, the promised products or services are combined and accounted for as a single performance obligation. In the event of a multiple-element revenue arrangement, the Company allocates the arrangement consideration to separately identifiable performance obligations based on their relative stand-alone selling prices. Certain contracts may include offerings such as sale of licenses, which may be perpetual or subscription-based. Revenue from distinct perpetual licenses is recognized upfront at the point in time when the software is made available to the customer. Revenue from distinct, non-cancellable, subscription-based licenses is recognized at the point in time it is transferred to the customer. Revenue from any associated maintenance or ongoing support services is recognized ratably over the term of the contract. For a combined software license/services performance obligation, revenue is recognized over the period that the services are performed. All incremental and direct costs incurred for acquiring contracts, such as certain sales commissions, are classified as contract cost assets. Such costs are amortized over the expected period of benefit and recorded under selling, general and administrative expenses. Other upfront fees paid to customers are classified as contract assets. Such fees are amortized over the expected period of benefit and recorded as an adjustment to the transaction price and deducted from revenue. Timing of revenue recognition may differ from the timing of invoicing. If a payment is received in respect of services prior to the delivery of services, the payment is recognized as an advance from the customer and classified as a contract liability. Contract assets and contract liabilities relating to the same customer contract are offset against each other and presented on a net basis in the consolidated financial statements. Significant judgements The Company often enters into contracts with its customers that include promises to transfer multiple products and services to the customer. Determining whether products and services are considered distinct performance obligations that should be accounted for separately rather than together may require significant judgement. Judgement is also required to determine the standalone selling price for each distinct performance obligation. In instances where the standalone selling price is not directly observable, it is determined using information that may include market conditions and other observable inputs. Customer contracts sometimes include incentive payments received for discrete benefits delivered to the customer or service level agreements that could result in credits or refunds to the customer. Such amounts are estimated at contract inception and are adjusted at the end of each reporting period as additional information becomes available only to the extent that it is probable that a significant reversal of any incremental revenue will not occur. 2. Summary of significant accounting policies (Continued) (g) Leases At the inception of a contract, the Company assesses whether the contract is, or contains, a lease. The Company’s assessment is based on whether: (1) the contract involves the use of a distinct identified asset, (2) the Company obtains the right to substantially all the economic benefit from the use of the asset throughout the term of the contract, and (3) the Company has the right to direct the use of the asset. At the inception of a lease, the consideration in the contract is allocated to each lease component based on its relative standalone price to determine the lease payments. Leases are classified as either finance leases or operating leases. A lease is classified as a finance lease if any one of the following criteria are met: (1) the lease transfers ownership of the asset by the end of the lease term, (2) the lease contains an option to purchase the asset that is reasonably certain to be exercised, (3) the lease term is for a major part of the remaining useful life of the asset or (4) the present value of the lease payments equals or exceeds substantially all of the fair value of the asset. A lease is classified as an operating lease if it does not meet any one of the above criteria. For all leases at the lease commencement date, a ROU asset and a lease liability are recognized. The lease liability represents the present value of the lease payments under the lease. Lease liabilities are initially measured at the present value of the lease payments not yet paid, discounted using the discount rate for the lease at the lease commencement. The lease liabilities are subsequently measured on an amortized cost basis. The lease liability is adjusted to reflect interest on the liability and the lease payments made during the period. Interest on the lease liability is determined as the amount that results in a constant periodic discount rate on the remaining balance of the liability. The ROU asset represents the right to use the leased asset for the lease term. The ROU asset for each lease initially includes the amount of the initial measurement of the lease liability adjusted for any lease payments made to the lessor at or before the commencement date, accrued lease liabilities and any lease incentives received or any initial direct costs incurred by the Company. The ROU asset of finance leases is subsequently measured at cost, less accumulated amortization and any accumulated impairment losses. The ROU asset of operating leases is subsequently measured from the carrying amount of the lease liability at the end of each reporting period, and is equal to the carrying amount of lease liabilities adjusted for (1) unamortized initial direct costs, (2) prepaid/(accrued) lease payments and (3) the unamortized balance of lease incentives received. The carrying value of ROU assets is reviewed for impairment, similar to long-lived assets, whenever events or changes in circumstances indicate that the carrying amounts may not be recoverable. The Company has elected to not separate lease and non-lease components for all of its leases and to use the recognition exemptions for lease contracts that, at commencement date, have a lease term of 12 months or less and do not contain a purchase option (“short-term leases”). Significant judgements The Company determines the lease term as the non-cancellable term of the lease, together with any periods covered by an option to extend the lease if it is reasonably certain to be exercised, or any periods covered by an option to terminate the lease, if it is reasonably certain not to be exercised. Under certain of its leases, the Company has a renewal and termination option to lease assets for additional terms between one 2. Summary of significant accounting policies (Continued) The Company has applied an incremental borrowing rate for the purpose of computing lease liabilities based on the remaining lease term and the rates prevailing in the jurisdictions where leases were executed. (h) Cost of revenue Cost of revenue primarily consists of salaries and benefits (including stock-based compensation), recruitment, training and related costs of employees who are directly responsible for the performance of services for customers, their supervisors and certain support personnel who may be dedicated to a particular client or a set of processes. It also includes operational expenses, which consist of facilities maintenance expenses, travel and living expenses, rent, IT expenses, and consulting and certain other expenses. Consulting charges represent the cost of consultants and contract resources with specialized skills who are directly responsible for the performance of services for clients and travel and other billable costs related to the Company’s clients. It also includes depreciation of property, plant and equipment, and amortization of intangible and ROU assets which are directly related to providing services that generate revenue. (i) Selling, general and administrative expenses Selling, general and administrative (“SG&A”) expenses consist of expenses relating to salaries and benefits (including stock-based compensation) as well as costs related to recruitment, training and retention of senior management and other support personnel in enabling functions such as human resources, finance, legal, marketing, sales and sales support, and other support personnel. The operational costs component of SG&A expenses also includes travel and living costs for such personnel. SG&A expenses also include acquisition-related costs, legal and professional fees (which represent the costs of third party legal, tax, accounting and other advisors), investment in research and development, digital technology, advanced automation and robotics, and an allowance for credit losses. It also includes depreciation of property, plant and equipment, and amortization of intangibles and ROU assets other than those included in cost of revenue. (j) Credit losses An allowance for credit losses is recognized for all debt instruments other than those held at fair value through profit or loss. The Company pools its accounts receivable (other than deferred billings) based on similar risk characteristics in estimating expected credit losses. Credit losses for accounts receivable are based on the roll-rate method, and the Company recognizes a loss allowance based on lifetime expected credit losses at each reporting date. The Company has established a provision matrix based on historical credit loss experience, adjusted for forward-looking factors and the economic environment. The Company believes the most relevant forward-looking factors are economic environment, gross domestic product, inflation rates and unemployment rates for each of the countries in which the Company or its customers operate, and accordingly the Company adjusts historical loss rates based on expected changes in these factors. At every reporting date, observed historical default rates are updated to reflect changes in the Company’s forward-looking estimates. Credit losses for other financial assets and deferred billings are based on the discounted cash flow (“DCF”) method. Under the DCF method, the allowance for credit losses reflects the difference between the contractual cash flows due in accordance with the contract and the present value of the cash flows expected to be collected. The expected cash flows are discounted at the effective interest rate of the financial asset. Such allowances are based on the credit losses expected to arise over the life of the asset which includes consideration of prepayments based on the Company’s expectation as of the balance sheet date. A financial asset is written off when it is deemed uncollectible and there is no reasonable expectation of recovering the contractual cash flows. Expected recoveries of amounts previously written off, not to exceed the aggregate amounts previously written off, are included in determining the allowance at each reporting period. Credit losses are presented as a credit loss expense within “Selling, general and administrative expenses.” Subsequent recoveries of amounts previously written off are credited against the same line item. 2. Summary of significant accounting policies (Continued) (k) Reclassification Certain reclassifications have been made in the consolidated financial statements of prior periods to conform to the classification used in the current period. The impact of such reclassifications on the consolidated financial statements is not material. (l) Impairment of long-lived assets Long-lived assets, including certain intangible assets, to be held and used are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of such assets may not be recoverable. Such assets are required to be tested for impairment if the carrying amount of the assets is higher than the future undiscounted net cash flows expected to be generated by the assets. The impairment amount to be recognized is measured as the amount by which the carrying value of the assets exceeds their fair value. The Company determines fair value by using a discounted cash flow approach. (m) Assets held for sale A long-lived asset (or a disposal group for a long-lived asset comprising a group of assets and related liabilities) is classified as held for sale if it is highly probable that the asset will be recovered through sale rather than continuing use. The Company records assets held for sale at the lower of its carrying value or fair value less costs to sell. The following criteria are used to determine if a business is held for sale: (i) management, having the authority to approve a sale, commits to a plan to sell; (ii) the business is available for immediate sale in its present condition; (iii) an active program to locate a buyer and a plan to sell the business have been initiated; (iv) the sale of the business is probable within one year; (v) the business is being actively marketed for sale at a reasonable price relative to its fair value; and (vi) it is unlikely that the plan to sell will be withdrawn or that significant changes to the plan will be made. In determining the fair value of the assets less costs to sell, the Company considers factors including current sales prices for comparable assets, discounted cash flow projections, third party valuation and any indicative offers. The Company’s assumptions about fair value require significant judgment because the current market is highly sensitive to changes in economic conditions. The Company estimates the fair values of assets held for sale based on current market conditions and assumptions made by management, which may differ from actual results and may result in impairments if market conditions deteriorate. Any impairment loss on the initial classification and subsequent measurement is recognized as an expense. Any subsequent increase in fair value less costs to sell (not exceeding the accumulated impairment loss that has been previously recognized) is recognized in the income statement. When assets are classified as held for sale, the Company does not record any depreciation and amortization for the respective property, plant and equipment and intangibles. (n) Recently issued accounting pronouncements The authoritative bodies release standards and guidance which are assessed by management for impact on the Company’s consolidated financial statements. The following recently released accounting standard has not yet been adopted by the Company: In November 2021, the FASB issued ASU No. 2021-10, “Government Assistance.” This ASU improves financial reporting by requiring disclosures that increase the transparency of transactions with governments. The ASU is effective for the Company for annual periods, beginning December 15, 2021. Early adoption is permitted. The Company is in the process of assessing the impact of this ASU on its consolidated results of operations, cash flows, financial position and disclosures.

Business acquisitions

Business acquisitions	9 Months Ended
	Sep. 30, 2022
Business Combinations [Abstract]
Business acquisitions	Business acquisitions (a) Hoodoo Digital, LLC On December 31, 2021, the Company acquired 100% of the outstanding equity/limited liability company interests in Hoodoo Digital, LLC, a Utah limited liability company, for total purchase consideration of $66,722. This amount represents cash consider ation of $64,439, net of cash acquired of $2,283. The total purchase consideration paid by the Company to the sellers was $67,695, resulting in a recoverable of $973 on the closing date, which was subsequently recovered. The Company has made measurement period adjustments of $1,688 related to taxes, and this amount was outstanding as of September 30, 2022. The Company is evaluating adjustments related to certain income and othe r taxes, which, when determined, may result in the recognition of additional assets or liabilities as of the acquisition date. The measurement period will not exceed one year from the acquisition date. This acquisition furthers the Company's strategy to fuse experience and process innovation to help clients drive end-to-end digital transformation. Hoodoo Digital’s expertise with Adobe Experience Manager and other Adobe applications expands the Company's existing capabilities to provide clients with an end-to-end solution that integrates digital content, e-commerce, data analytics, and marketing operations. In connection with this acquisition, the Company recorded $16,200 in customer-related intangibles and $2,400 in marketing-related intangibles which have a weighted average amortization period of five years. Goodwill arising from the acquisition amounting to $46,033 has been allocated using a relative fair value allocation method to each of the Company’s reporting segments as follows: to the Financial Services segment in the amount of $4,338, to the Consumer and Healthcare segment in the amount of $7,321 and to the High Tech and Manufacturing segment in the amount of $34,374. Goodwill arising from this acquisition is deductible for income tax purposes. The goodwill represents primarily the acquired capabilities and other benefits expected to result from combining the acquired operations with the Company’s existing operations. Acquisition-related costs of $1,177 have been included in selling, general and administrative expenses as incurred. In connection with the acquisition, the Company also acquired certain assets with a value of $5,629 and assumed certain liabilities amounting to $1,852. The agreement with the sellers provides a full indemnity to the Company for all pre-closing income and non-income tax liabilities up to a maximum of the purchase consideration, including interest and penalties thereon. The Company would not be financially or materially affected by any liabilities that may arise from such exposures. Accordingly, the Company recognized an indemnification asset of $278 based on the information that was available at the date of the acquisition, which is included in the assets taken over by the Company. 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 the date of the acquisition. (b) Enquero Inc On December 31, 2020, the Company acquired 100% of the outstanding equity interests in Enquero Inc, a California corporation, and certain affiliated entities in India, the Netherlands and Canada (collectively referred to as “Enquero”) for total purchase consideration of $148,797. This amount represents cash consideration of $137,166, net of cash acquired of $11,631. The total purchase consideration paid by the Company to the sellers on the closing date was $141,938. No portion of the purchase consideration is outstanding as of September 30, 2022. This acquisition increased the scale and depth of the Company’s data and analytics capabilities and enhanced the Company’s ability to accelerate the digital transformation journeys of its clients through cloud technologies and advanced data analytics. 3. Business acquisitions (Continued) In connection with this acquisition, the Company recorded $49,000 in customer-related intangibles, $9,500 in marketing-related intangibles and $1,400 in technology-related intangibles, which have a weighted average amortization period of four years. Goodwill arising from the acquisition amounting to $87,874 has been allocated using a relative fair value allocation method to each of the Company’s reporting segments as follows: to the Financial Services segment in the amount of $2,594, to the Consumer and Healthcare segment in the amount of $22,548 and to the High Tech and Manufacturing segment in the amount of $62,732. The goodwill arising from this acquisition is not deductible for income tax purposes. The goodwill represents primarily the acquired capabilities and other benefits expected to result from combining the acquired operations with the Company’s existing operations. Acquisition-related costs of $1,590 have been included in selling, general and administrative expenses as incurred. In connection with the transaction, the Company also acquired certain assets with a value of $32,879, assumed certain liabilities amounting to $17,232 and recognized a net deferred tax liability of $14,343. The agreement with the sellers provides a full indemnity to the Company for all pre-closing income and non-income tax liabilities up to a maximum of the purchase consideration, including interest and penalties thereon. The Company would not be financially or materially affected by any liabilities that may arise from such exposures. Accordingly, the Company recognized an indemnification asset of $5,968 based on the information that was available at the date of the acquisition, which is included in the assets taken over by the Company. 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 the date of the acquisition. (c) SomethingDigital.Com LLC On October 5, 2020, the Company acquired 100% of the outstanding equity/limited liability company interests in SomethingDigital.Com LLC, a New York limited liability company, for total purchase consideration of $57,451. This amount represents cash consideration of $56,073, net of cash acquired of $1,378. The total purchase consideration paid by the Company to the sellers on the closing date was $57,704, resulting in a recoverable of $253. No portion of the purchase consideration is outstanding as of September 30, 2022. This acquisition supported the Company’s strategy to integrate experience and process innovation to help clients on their digital transformation journeys and expanded on the Company’s existing experience capabilities to support end-to-end digital commerce solutions, both business-to-business and business-to-consumer. Additionally, this acquisition expanded the Company’s capabilities into Magento Commerce, which powers Adobe Commerce Cloud, and Shopify Plus, a cloud-based e-commerce platform for high volume merchants. In connection with this acquisitio n, the Company recorded $11,900 in customer-related intangibles and $3,500 in marketing-related intangibles which have a weighted average amortization period of four years. Goodwill arising from the acquisition amounting to $36,926 has been allocated using a relative fair value allocation method to two of the Company’s reporting segments as follows: to the Consumer and Healthcare segment in the amount of $30,373 and to the High Tech and Manufacturing segment in the amount of $6,553. Of the total goodwill arising from this acquisition, $35,084 is deductible for income tax purposes. The goodwill represents primarily the acquired capabilities and other benefits expected to result from combining the acquired operations with those of the Company’s existing operations. Acquisition-related costs of $1,060 have been included in selling, general and administrative expenses as incurred. In connection with the transaction, the Company also acquired certain assets with a value of $9,538, assumed certain liabilities amounting to $4,494 and recognized a net deferred tax asset of $81. 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 the date of the acquisition. 3. Business acquisitions (Continued) (d) Rightpoint Consulting, LLC On November 12, 2019, the Company acquired 100% of the outstanding equity/limited liability company interests in Rightpoint Consulting, LLC, an Illinois limited liability company, and certain affiliated entities in the United States and India (collectively referred to as “Rightpoint”) for total purchase consideration of $270,669. This amount includes cash consideration of $268,170, net of cash acquired of $2,499. The total purchase consideration paid by the Company to the sellers on the closing date was $248,470, resulting in a payable of $22,199. $2,517 of the total purchase consideration remains payable as of September 30, 2022. This acquisition expanded the Company’s capabilities in improving customer experience. The securities purchase agreement between the Company and the selling equity holders of Rightpoint provided certain of the selling equity holders the option to elect to either (a) receive 100% consideration in cash at the closing date for their limited liability company interests and vested options or (b) “roll over” and retain 25% of their Rightpoint limited liability company interests and vested options for a three-year rollover period and receive cash consideration at closing for the remaining 75% of their Rightpoint limited liability company interests and vested options. Certain selling equity holders elected to receive deferred, variable earn-out consideration with an estimated value of $21,500 over the rollover period of three years. The amount of deferred earn-out consideration ultimately payable by the Company to the selling equity holders of Rightpoint will be based on the future revenue multiple of the acquired business. Additionally, under the purchase agreement the selling equity holders are obligated to sell their rollover interests to the Company. Accordingly, the Company has obtained control over 100% of the outstanding equity/limited liability company interests of Rightpoint as of November 12, 2019. See Note 5, “Fair value measurements,” for additional details. In connection with this acquisition, the Company recorded $46,000 in customer-related intangibles and $29,000 in marketing-related intangibles which have a weighted average amortization period of five years. Goodwill arising from the acquisition amounting to $177,181 has been allocated using a relative fair value allocation method to each of the Company’s reporting segments as follows: to the Financial Services segment in the amount of $16,983, to the Consumer and Healthcare segment in the amount of $42,993 and to the High Tech and Manufacturing segment in the amount of $117,205. Of the total goodwill arising from this acquisition, $91,929 is deductible for income tax purposes. The goodwill represents primarily the acquired capabilities and other benefits expected to result from combining the acquired operations with those of the Company.

Accounts receivable, net of all

Accounts receivable, net of allowance for credit losses	9 Months Ended
	Sep. 30, 2022
Receivables [Abstract]
Accounts receivable, net of allowance for credit losses	Accounts receivable, net of allowance for credit losses The following table provides details of the Company’s allowance for credit losses on accounts receivable: Year ended December 31, 2021 Nine months ended September 30, 2022 Opening balance as of January 1 $ 27,707 $ 24,329 Additions charged/reversal released to cost and expense 910 1,558 Deductions/effect of exchange rate fluctuations (4,288) (5,450) Closing balance $ 24,329 $ 20,437 4. Accounts receivable, net of allowance for credit losses (Continued) Accounts receivable were $912,071 and $1,014,687, and allowances for credit losses were $24,329 and $20,437, resulting in net accounts receivable balances of $887,742 and $994,250 as of December 31, 2021 and September 30, 2022, respectively. As of September 30, 2022, the Company reclassified accounts receivable amounting to $4,653 as assets held for sale. See Note 8 for additional information. In addition, deferred billings were $48,071 and $59,103 and allowances for credit losses on deferred billings were $3,711 and $3,198, resulting in net deferred billings balances of $44,360 and $55,905 as of December 31, 2021 and September 30, 2022, respectively. During the nine months ended September 30, 2021 and 2022, the Company recorded a release of $541 and $513, respectively, to cost and expense on account of credit losses on deferred billings. Deferred billings, net of related allowances for credit losses, are included under “other assets” in the Company's consolidated balance sheet as of December 31, 2021 and September 30, 2022. The Company has a revolving accounts receivable-based facility of $100,000 permitting it to sell accounts receivable to banks on a non-recourse basis in the ordinary course of business. The aggregate maximum capacity utilized by the Company at any time during the period ended December 31, 2021 and September 30, 2022 was $7,053 and $67,439, respectively. The principal amount outstanding against this facility as of December 31, 2021 and September 30, 2022 was $0 and $27,302, respectively. The cost of factoring such accounts receivable during the three and nine months ended September 30, 2021 and 2022 was $29 and $146, respectively, and $40 and $304, respectively. Gains or losses on the sales are recorded at the time of transfer of the accounts receivable and are included under "interest income (expense), net" in the Company's consolidated statements of income.

Fair value measurements

Fair value measurements	9 Months Ended
	Sep. 30, 2022
Fair Value Disclosures [Abstract]
Fair value measurements	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 financial assets and liabilities were determined using the following inputs as of December 31, 2021 and September 30, 2022: As of December 31, 2021 Fair Value Measurements at Reporting Date Using Quoted Prices in Significant Significant Total (Level 1) (Level 2) (Level 3) Assets Derivative instruments (Note a, c) $ 34,070 $ — $ 34,070 $ — Deferred compensation plan assets (Note a, e) 38,584 — — 38,584 Total $ 72,654 $ — $ 34,070 $ 38,584 Liabilities Earn-out consideration (Note b, d) $ 5,406 $ — $ — $ 5,406 Derivative instruments (Note b, c) 15,254 — 15,254 — Deferred compensation plan liability (Note b, f) 38,007 — — 38,007 Total $ 58,667 $ — $ 15,254 $ 43,413 5. Fair value measurements (Continued) As of September 30, 2022 Fair Value Measurements at Reporting Date Using Quoted Prices in Significant Significant Total (Level 1) (Level 2) (Level 3) Assets Derivative instruments (Note a, c) $ 35,625 $ — $ 35,625 $ — Deferred compensation plan assets (Note a, e) 37,183 — — 37,183 Total $ 72,808 $ — $ 35,625 $ 37,183 Liabilities Earn-out consideration (Note b, d) $ 2,517 $ — $ — $ 2,517 Derivative instruments (Note b, c) 59,199 — 59,199 — Deferred compensation plan liability (Note b, f) 36,583 — — 36,583 Total $ 98,299 $ — $ 59,199 $ 39,100 (a) Derivative assets are included in “prepaid expenses and other current assets” and “other assets.” Deferred compensation plan assets are included in “other assets” in the consolidated balance sheets. (b) Included in “accrued expenses and other current liabilities” and “other liabilities” in the consolidated balance sheets. (c) The Company values its derivative instruments based on market observable inputs, including both forward and spot prices for the relevant currencies and interest rate indices for relevant interest rates. The quotes are taken from an independent market database. (d) The fair value of earn-out consideration, calculated as the present value of expected future payments to be made to the sellers of acquired businesses, was derived by estimating the future financial performance of the acquired businesses using the earn-out formula and performance targets specified in each purchase agreement and adjusting the result to reflect the Company’s estimate of the likelihood of achievement of such targets. Given the significance of the unobservable inputs, the valuations are classified in level 3 of the fair value hierarchy. (e) Deferred compensation plan assets consist of life insurance policies held under a Rabbi Trust. Assets held in the Rabbi Trust are valued based on the cash surrender value of the insurance contract, which is determined based on the fair value of the underlying assets included in the insurance portfolio and are therefore classified within level 3 of the fair value hierarchy. (f) The fair value of the deferred compensation plan liability is derived based on the fair value of the underlying assets in the insurance policies and is therefore classified within level 3 of the fair value hierarchy. 5. Fair value measurements (Continued) The following table provides a roll-forward of the fair value of earn-out consideration categorized as level 3 in the fair value hierarchy for the three and nine months ended September 30, 2021 and 2022: Three months ended September 30, Nine months ended September 30, 2021 2022 2021 2022 Opening balance $ 5,716 $ 5,406 $ 8,272 $ 5,406 Payments made on earn-out consideration (Note a) — (2,437) (2,556) (2,437) Change in fair value of earn-out consideration (Note b) $ — $ (452) $ — $ (452) Others (Note c) 440 $ — 440 $ — Closing balance $ 6,156 $ 2,517 $ 6,156 $ 2,517 (a) Includes an interest payment on earn-out consideration in excess of the acquisition date fair value, which is included in “cash flows from operating activities,” amounting to $440 for the three and nine months ended September 30, 2021 and $0 for the three and nine months ended September 30, 2022. (b) Changes in the fair value of earn-out consideration are reported in “other operating (income) expense, net” in the consolidated statements of income. (c) “Others” is comprised of interest expense included in “interest income (expense), net” and the impact of changes in foreign exchange reported in “foreign exchange gains (losses), net” in the consolidated statements of income. This also includes a cumulative translation adjustment reported as a component of “other comprehensive income (loss).” The following table provides a roll-forward of the fair value of deferred compensation plan assets categorized as level 3 in the fair value hierarchy for the three and nine months ended September 30, 2021 and 2022: Three months ended September 30, Nine months ended September 30, 2021 2022 2021 2022 Opening balance $ 35,533 $ 38,422 $ 26,832 $ 38,584 Additions (net of redemption) 857 725 6,816 8,610 Change in fair value of deferred compensation plan assets (Note a) (84) (1,964) 2,658 (10,011) Closing balance $ 36,306 $ 37,183 $ 36,306 $ 37,183 (a) Changes in the fair value of plan assets are reported in “other income (expense), net” in the consolidated statements of income. The following table provides a roll-forward of the fair value of deferred compensation liabilities categorized as level 3 in the fair value hierarchy for the three and nine months ended September 30, 2021 and 2022: Three months ended September 30, Nine months ended September 30, 2021 2022 2021 2022 Opening balance $ 35,034 $ 37,833 $ 26,390 $ 38,007 Additions (net of redemption) 840 727 6,799 8,611 Change in fair value of deferred compensation plan liabilities (Note a) (159) (1,977) 2,526 (10,035) Closing balance $ 35,715 $ 36,583 $ 35,715 $ 36,583 5. Fair value measurements (Continued) (a) Changes in the fair value of deferred compensation plan liabilities are reported in “selling, general and administrative expenses” in the consolidated statements of income.
Business acquisitions	Business acquisitions (a) Hoodoo Digital, LLC On December 31, 2021, the Company acquired 100% of the outstanding equity/limited liability company interests in Hoodoo Digital, LLC, a Utah limited liability company, for total purchase consideration of $66,722. This amount represents cash consider ation of $64,439, net of cash acquired of $2,283. The total purchase consideration paid by the Company to the sellers was $67,695, resulting in a recoverable of $973 on the closing date, which was subsequently recovered. The Company has made measurement period adjustments of $1,688 related to taxes, and this amount was outstanding as of September 30, 2022. The Company is evaluating adjustments related to certain income and othe r taxes, which, when determined, may result in the recognition of additional assets or liabilities as of the acquisition date. The measurement period will not exceed one year from the acquisition date. This acquisition furthers the Company's strategy to fuse experience and process innovation to help clients drive end-to-end digital transformation. Hoodoo Digital’s expertise with Adobe Experience Manager and other Adobe applications expands the Company's existing capabilities to provide clients with an end-to-end solution that integrates digital content, e-commerce, data analytics, and marketing operations. In connection with this acquisition, the Company recorded $16,200 in customer-related intangibles and $2,400 in marketing-related intangibles which have a weighted average amortization period of five years. Goodwill arising from the acquisition amounting to $46,033 has been allocated using a relative fair value allocation method to each of the Company’s reporting segments as follows: to the Financial Services segment in the amount of $4,338, to the Consumer and Healthcare segment in the amount of $7,321 and to the High Tech and Manufacturing segment in the amount of $34,374. Goodwill arising from this acquisition is deductible for income tax purposes. The goodwill represents primarily the acquired capabilities and other benefits expected to result from combining the acquired operations with the Company’s existing operations. Acquisition-related costs of $1,177 have been included in selling, general and administrative expenses as incurred. In connection with the acquisition, the Company also acquired certain assets with a value of $5,629 and assumed certain liabilities amounting to $1,852. The agreement with the sellers provides a full indemnity to the Company for all pre-closing income and non-income tax liabilities up to a maximum of the purchase consideration, including interest and penalties thereon. The Company would not be financially or materially affected by any liabilities that may arise from such exposures. Accordingly, the Company recognized an indemnification asset of $278 based on the information that was available at the date of the acquisition, which is included in the assets taken over by the Company. 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 the date of the acquisition. (b) Enquero Inc On December 31, 2020, the Company acquired 100% of the outstanding equity interests in Enquero Inc, a California corporation, and certain affiliated entities in India, the Netherlands and Canada (collectively referred to as “Enquero”) for total purchase consideration of $148,797. This amount represents cash consideration of $137,166, net of cash acquired of $11,631. The total purchase consideration paid by the Company to the sellers on the closing date was $141,938. No portion of the purchase consideration is outstanding as of September 30, 2022. This acquisition increased the scale and depth of the Company’s data and analytics capabilities and enhanced the Company’s ability to accelerate the digital transformation journeys of its clients through cloud technologies and advanced data analytics. 3. Business acquisitions (Continued) In connection with this acquisition, the Company recorded $49,000 in customer-related intangibles, $9,500 in marketing-related intangibles and $1,400 in technology-related intangibles, which have a weighted average amortization period of four years. Goodwill arising from the acquisition amounting to $87,874 has been allocated using a relative fair value allocation method to each of the Company’s reporting segments as follows: to the Financial Services segment in the amount of $2,594, to the Consumer and Healthcare segment in the amount of $22,548 and to the High Tech and Manufacturing segment in the amount of $62,732. The goodwill arising from this acquisition is not deductible for income tax purposes. The goodwill represents primarily the acquired capabilities and other benefits expected to result from combining the acquired operations with the Company’s existing operations. Acquisition-related costs of $1,590 have been included in selling, general and administrative expenses as incurred. In connection with the transaction, the Company also acquired certain assets with a value of $32,879, assumed certain liabilities amounting to $17,232 and recognized a net deferred tax liability of $14,343. The agreement with the sellers provides a full indemnity to the Company for all pre-closing income and non-income tax liabilities up to a maximum of the purchase consideration, including interest and penalties thereon. The Company would not be financially or materially affected by any liabilities that may arise from such exposures. Accordingly, the Company recognized an indemnification asset of $5,968 based on the information that was available at the date of the acquisition, which is included in the assets taken over by the Company. 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 the date of the acquisition. (c) SomethingDigital.Com LLC On October 5, 2020, the Company acquired 100% of the outstanding equity/limited liability company interests in SomethingDigital.Com LLC, a New York limited liability company, for total purchase consideration of $57,451. This amount represents cash consideration of $56,073, net of cash acquired of $1,378. The total purchase consideration paid by the Company to the sellers on the closing date was $57,704, resulting in a recoverable of $253. No portion of the purchase consideration is outstanding as of September 30, 2022. This acquisition supported the Company’s strategy to integrate experience and process innovation to help clients on their digital transformation journeys and expanded on the Company’s existing experience capabilities to support end-to-end digital commerce solutions, both business-to-business and business-to-consumer. Additionally, this acquisition expanded the Company’s capabilities into Magento Commerce, which powers Adobe Commerce Cloud, and Shopify Plus, a cloud-based e-commerce platform for high volume merchants. In connection with this acquisitio n, the Company recorded $11,900 in customer-related intangibles and $3,500 in marketing-related intangibles which have a weighted average amortization period of four years. Goodwill arising from the acquisition amounting to $36,926 has been allocated using a relative fair value allocation method to two of the Company’s reporting segments as follows: to the Consumer and Healthcare segment in the amount of $30,373 and to the High Tech and Manufacturing segment in the amount of $6,553. Of the total goodwill arising from this acquisition, $35,084 is deductible for income tax purposes. The goodwill represents primarily the acquired capabilities and other benefits expected to result from combining the acquired operations with those of the Company’s existing operations. Acquisition-related costs of $1,060 have been included in selling, general and administrative expenses as incurred. In connection with the transaction, the Company also acquired certain assets with a value of $9,538, assumed certain liabilities amounting to $4,494 and recognized a net deferred tax asset of $81. 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 the date of the acquisition. 3. Business acquisitions (Continued) (d) Rightpoint Consulting, LLC On November 12, 2019, the Company acquired 100% of the outstanding equity/limited liability company interests in Rightpoint Consulting, LLC, an Illinois limited liability company, and certain affiliated entities in the United States and India (collectively referred to as “Rightpoint”) for total purchase consideration of $270,669. This amount includes cash consideration of $268,170, net of cash acquired of $2,499. The total purchase consideration paid by the Company to the sellers on the closing date was $248,470, resulting in a payable of $22,199. $2,517 of the total purchase consideration remains payable as of September 30, 2022. This acquisition expanded the Company’s capabilities in improving customer experience. The securities purchase agreement between the Company and the selling equity holders of Rightpoint provided certain of the selling equity holders the option to elect to either (a) receive 100% consideration in cash at the closing date for their limited liability company interests and vested options or (b) “roll over” and retain 25% of their Rightpoint limited liability company interests and vested options for a three-year rollover period and receive cash consideration at closing for the remaining 75% of their Rightpoint limited liability company interests and vested options. Certain selling equity holders elected to receive deferred, variable earn-out consideration with an estimated value of $21,500 over the rollover period of three years. The amount of deferred earn-out consideration ultimately payable by the Company to the selling equity holders of Rightpoint will be based on the future revenue multiple of the acquired business. Additionally, under the purchase agreement the selling equity holders are obligated to sell their rollover interests to the Company. Accordingly, the Company has obtained control over 100% of the outstanding equity/limited liability company interests of Rightpoint as of November 12, 2019. See Note 5, “Fair value measurements,” for additional details. In connection with this acquisition, the Company recorded $46,000 in customer-related intangibles and $29,000 in marketing-related intangibles which have a weighted average amortization period of five years. Goodwill arising from the acquisition amounting to $177,181 has been allocated using a relative fair value allocation method to each of the Company’s reporting segments as follows: to the Financial Services segment in the amount of $16,983, to the Consumer and Healthcare segment in the amount of $42,993 and to the High Tech and Manufacturing segment in the amount of $117,205. Of the total goodwill arising from this acquisition, $91,929 is deductible for income tax purposes. The goodwill represents primarily the acquired capabilities and other benefits expected to result from combining the acquired operations with those of the Company.

Derivative financial instrument

Derivative financial instruments	9 Months Ended
	Sep. 30, 2022
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivative financial instruments	Derivative financial instruments The Company is exposed to the risk of rate fluctuations on its foreign currency assets and liabilities and on foreign currency denominated forecasted cash flows and interest rates. The Company has established risk management policies, including the use of derivative financial instruments to hedge foreign currency assets and liabilities, foreign currency denominated forecasted cash flows and interest rate risk. These derivative financial instruments consist of deliverable and non-deliverable forward foreign exchange contracts, treasury rate locks and interest rate swaps. 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 and interest rate swaps mature during a period of up to 51 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 December 31, 2021 As of September 30, 2022 As of December 31, 2021 As of September 30, 2022 Foreign exchange forward contracts denominated in: United States Dollars (sell) Indian Rupees (buy) $ 1,348,600 $ 1,617,900 $ 26,247 $ (42,942) United States Dollars (sell) Mexican Peso (buy) 23,750 31,000 140 484 United States Dollars (sell) Philippines Peso (buy) 75,600 78,600 (2,215) (6,548) Euro (sell) United States Dollars (buy) 120,994 104,785 2,634 12,786 Singapore Dollars (buy) United States Dollars (sell) 3,655 48,736 65 (1,140) Euro (sell) Romanian Leu (buy) 47,506 42,726 (233) 380 Japanese Yen (sell) Chinese Renminbi (buy) 10,440 3,124 202 394 United States Dollars (sell) Chinese Renminbi (buy) 45,000 11,250 120 (872) Pound Sterling (sell) United States Dollars (buy) 49,031 29,917 545 4,291 United States Dollars (sell) Hungarian Font (buy) 39,000 22,500 (2,174) (3,238) Hungarian Font (Sell) Euro (buy) 2,828 — (17) — Australian Dollars (sell) Indian Rupees (buy) 97,053 74,719 1,234 4,699 USD (Sell) Polish Zloty (buy) — 24,000 — (2,515) Japanese Yen (sell) US Dollar (buy) — 10,000 — 808 Israel Shekel (sell) US Dollar (buy) — 3,000 — 107 South African Rand (sell) US Dollar (buy) — 15,000 — 764 Interest rate swaps (floating to fixed) 460,135 439,220 (7,732) 8,968 $ 18,816 $ (23,574) (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, foreign exchange, interest rate or market risks. However, the amounts exchanged are based on the notional amounts and other provisions of the underlying derivative financial instrument agreements. Notional amounts are denominated in U.S. dollars. (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. 6. Derivative financial instruments (Continued) FASB guidance on derivatives and hedging requires companies to recognize all derivative instruments as either assets or liabilities at fair value in the balance sheet. In accordance with the FASB guidance on derivatives and hedging, the Company designates foreign exchange forward contracts, interest rate swaps and treasury rate locks as cash flow hedges. Foreign exchange forward contracts are entered into to cover the effects of future exchange rate variability on forecasted revenues and purchases of services, and interest rate swaps and treasury rate locks are entered into to cover interest rate fluctuation risk. 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, that are 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 December 31, 2021 As of September 30, 2022 As of December 31, 2021 As of September 30, 2022 Assets Prepaid expenses and other current assets $ 16,064 $ 27,363 $ 3,130 $ 2,727 Other assets $ 14,876 $ 5,524 $ — $ 11 Liabilities Accrued expenses and other current liabilities $ 11,408 $ 32,150 $ 1,090 $ 16,971 Other liabilities $ 2,756 $ 10,078 $ — $ — 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. The Company executed a treasury rate lock agreement for $350,000 in connection with future interest payments to be made on its senior notes issued by Genpact Luxembourg S.à r.l. (“Genpact Luxembourg”) and Genpact USA, Inc. (“Genpact USA”), both wholly-owned subsidiaries of the Company, in March 2021 (the “2021 Senior Notes”), and the treasury rate lock was designated as a cash flow hedge. The treasury rate lock agreement was terminated on March 23, 2021 and a deferred gain was recorded in accumulated other comprehensive income and is being amortized to interest expense over the life of the 2021 Senior Notes. The remaining gain to be amortized related to the treasury rate lock agreement as of September 30, 2022 was $571. 6. Derivative financial instruments (Continued) In connection with cash flow hedges, the gains (losses) recorded as a component of other comprehensive income (loss) (“OCI”), and the related tax effects are summarized below: Three months ended September 30, 2021 2022 Before Tax Net of Before Tax Net of Opening balance $ (7,883) $ 1,355 $ (6,528) $ 8,284 $ (3,078) $ 5,206 Net gains (losses) reclassified into statement of 2,443 (526) 1,917 (2,274) (153) (2,427) Changes in fair value of effective portion of 11,984 (2,278) 9,706 (19,328) 2,703 (16,625) Gain (loss) on cash flow hedging derivatives, net 9,541 (1,752) 7,789 (17,054) 2,856 (14,198) Closing balance $ 1,658 $ (397) $ 1,261 $ (8,770) $ (222) $ (8,992) Nine months ended September 30, 2021 2022 Before Tax Net of Before Tax Net of Opening balance $ (10,921) $ 1,861 $ (9,060) $ 17,468 $ (3,404) $ 14,064 Net gains (losses) reclassified into statement of 6,361 (1,463) 4,898 (2,551) (423) (2,974) Changes in fair value of effective portion of 18,940 (3,721) 15,219 (28,789) 2,759 (26,030) Gain (loss) on cash flow hedging derivatives, net 12,579 (2,258) 10,321 (26,238) 3,182 (23,056) Closing balance $ 1,658 $ (397) $ 1,261 $ (8,770) $ (222) $ (8,992) The gains or losses recognized in other comprehensive income (loss) and their effects on financial performance are summarized below: Derivatives in Cash Flow Hedging Relationships Amount of Gain (Loss) recognized in OCI on Derivatives (Effective Portion) Location of Gain (Loss) reclassified from OCI into Statement of Income (Effective Portion) Amount of Gain (Loss) reclassified from OCI into Statement of Income (Effective Portion) Three months ended September 30, Nine months ended September 30, Three months ended September 30, Nine months ended September 30, 2021 2022 2021 2022 2021 2022 2021 2022 Forward foreign $ 12,175 $ (22,264) $ 17,457 $ (42,948) Revenue $ 416 $ 1,089 $ 515 $ 2,269 Interest rate swaps $ (191) $ 2,936 $ 667 $ 14,159 Cost of revenue 3,160 (3,334) 9,288 (2,284) Treasury rate lock $ — $ — $ 816 $ — Selling, general and 849 (566) 2,513 (116) Interest expense (1,982) 537 (5,955) (2,420) $ 11,984 $ (19,328) $ 18,940 $ (28,789) $ 2,443 $ (2,274) $ 6,361 $ (2,551) 6. Derivative financial instruments (Continued) There were no gains (losses) recognized in the statement of income on the ineffective portion of derivatives and excluded from effectiveness testing for the three and nine months ended September 30, 2021 and 2022, respectively. Non-designated Hedges Amount of Gain (Loss) recognized in Statement of Income on Derivatives Three months ended September 30, Nine months ended September 30, Derivatives not designated as hedging instruments Location of Gain (Loss) recognized in Statement of Income on Derivatives 2021 2022 2021 2022 Forward foreign exchange contracts (Note a) Foreign exchange gains (losses), net $ 3,938 $ (12,705) $ 8,775 $ (29,649) $ 3,938 $ (12,705) $ 8,775 $ (29,649) (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. In connection with the COVID-19 pandemic, the Company has reevaluated its hedging arrangements. The Company has considered the effect of changes, if any, in both counterparty credit risk and the Company’s own non-performance risk while assessing hedge effectiveness and measuring hedge ineffectiveness. The Company believes that its hedges continue to be effective after taking into account the expected impact of the COVID-19 pandemic on the Company’s hedged transactions.

Prepaid expenses and other curr

Prepaid expenses and other current assets	9 Months Ended
	Sep. 30, 2022
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Prepaid expenses and other current assets	Prepaid expenses and other current assets Prepaid expenses and other current assets consist of the following: As of December 31, 2021 As of September 30, 2022 Advance income and non-income taxes $ 28,075 $ 110,908 Contract asset (Note 20) 8,506 14,506 Prepaid expenses 38,528 44,341 Derivative instruments 19,194 30,090 Employee advances 2,797 3,199 Deposits 5,839 4,970 Advances to suppliers 804 797 Others 30,698 21,014 $ 134,441 $ 229,825 As of September 30, 2022, the Company reclassified certain prepaid expenses and other current assets amounting to $1,200 to assets held for sale. See Note 8 for additional information.

Assets and liabilities held for

Assets and liabilities held for sale	9 Months Ended
	Sep. 30, 2022
Discontinued Operations and Disposal Groups [Abstract]
Assets and liabilities held for sale	Assets and liabilities held for sale The Company is taking actions to realign its portfolio to focus on emerging solutions where it sees the greatest opportunities for growth, and deprioritizing assets that no longer fit with its long-term strategy. Pursuant to a plan approved by management in the second quarter of 2022, the Company is in the process of divesting a business that comprises part of the Company's Consumer and Healthcare segment. It is the Company’s intention to complete the sale of this business within the twelve months following the end of the second quarter of 2022. Accordingly, the Company classified this business as held for sale during the second quarter of 2022. As a result, the Company classified $37,047 of assets (before recording an impairment charge of $21,426 ) and $8,410 of liabilities as held for sale as of September 30, 2022. During the three and nine months ended September 30, 2022, the Company recorded a non-cash impairment charge of $21,426 to adjust the carrying amount of assets to their fair value. Of the total impairment charge of $21,426, $19,801 pertains to intangible assets and $1,625 pertains to goodwill. The impairment loss has been recorded in "other operating (income) expense, net" in the consolidated statement of income. See Note 10 for additional information. The components of assets and liabilities of the business classified as held for sale (after recording an impairment charge) in the consolidated balance sheet consist of the following: As of September 30, 2022 Accounts receivable $ 4,653 Prepaid expense and other current assets 1,200 Property, plant and equipment, net 18 Intangible assets, net 6,370 Contract cost assets 1,417 Other assets 1,963 Assets of business held for sale $ 15,621 Accounts payable $ 410 Accrued expenses and other current liabilities 7,141 Other liabilities 859 Liabilities of business held for sale $ 8,410

Property, plant and equipment,

Property, plant and equipment, net	9 Months Ended
	Sep. 30, 2022
Property, Plant and Equipment [Abstract]
Property, plant and equipment, net	Property, plant and equipment, net The following table provides the gross and net amount of property, plant and equipment: As of December 31, 2021 As of September 30, 2022 Property, plant and equipment, gross $ 818,452 $ 754,762 Less: Accumulated depreciation and amortization (603,363) (574,383) Property, plant and equipment, net $ 215,089 $ 180,379 Depreciation expense on property, plant and equipment for the nine months ended September 30, 2021 and 2022 was $46,305 and $42,102, respectively, and for the three months ended September 30, 2021 and 2022 was $14,131 and $13,442, respectively. Computer software amortization for the nine months ended September 30, 2021 and 2022 was $4,469 and $3,874, respectively, and for the three months ended September 30, 2021 and 2022 was $1,461 and $1,192, respectively. The Company recorded a write-down to certain property, plant and equipment during the three and nine months ended September 30, 2021 and 2022, as described in Note 10. 9. Property, plant and equipment, net (Continued) As of September 30, 2022, the Company reclassified certain property, plant and equipment with a gross carrying value and accumulated depreciation of $368 and $350, respectively, to assets held for sale. See Note 8 for additional information.

Goodwill and intangible assets

Goodwill and intangible assets	9 Months Ended
	Sep. 30, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and intangible assets	Goodwill and intangible assets The following table presents the changes in goodwill for the year ended December 31, 2021 and nine months ended September 30, 2022: For the year ended December 31, 2021 For the nine months ended September 30, 2022 Opening balance 1,695,688 1,731,027 Goodwill relating to acquisitions consummated during the period 44,216 — Impact of measurement period adjustments 1,205 1,817 Reclassified as held for sale — (1,625) Effect of exchange rate fluctuations (10,082) (50,287) Closing balance 1,731,027 1,680,932 The following table presents the changes in goodwill by reporting unit for the year ended December 31, 2021: Financial Services Consumer and Healthcare High Tech and Manufacturing Total Opening balance 420,172 607,574 667,942 1,695,688 Goodwill relating to acquisitions consummated during the period 4,167 7,032 33,017 44,216 Impact of measurement period adjustments 35 309 861 1,205 Effect of exchange rate fluctuations (3,117) (3,795) (3,170) (10,082) Closing balance 421,257 611,120 698,650 1,731,027 The following table presents the changes in goodwill by reporting unit for the nine months ended September 30, 2022: Financial Services Consumer and Healthcare High Tech and Manufacturing Total Opening balance 421,257 611,120 698,650 1,731,027 Impact of measurement period adjustments 171 289 1,357 1,817 Reclassified as held for sale — (1,625) — (1,625) Effect of exchange rate fluctuations (13,796) (18,143) (18,348) (50,287) Closing balance 407,632 591,641 681,659 1,680,932 As of September 30, 2022, the Company reclassified goodwill (before impairment) amounting to $1,625 at tributable to its Consumer and Healthcare segment as assets held for sale. See Note 8 for additional information. The total amount of goodwill deductible for tax purposes was $326,795 and $305,244 (including goodwill reclassified as held for sale) as of December 31, 2021 and September 30, 2022, respectively. 10. Goodwill and intangible assets (Continued) The Company’s intangible assets are as follows: As of December 31, 2021 As of September 30, 2022 Gross Accumulated amortization Net Gross Accumulated amortization Net Customer-related intangible assets $ 489,974 $ 394,688 $ 95,286 $ 471,875 $ 402,357 $ 69,518 Marketing-related intangible assets 98,870 76,663 22,207 97,710 81,215 16,495 Technology-related intangible assets 171,772 119,630 52,142 125,497 110,284 15,213 $ 760,616 $ 590,981 $ 169,635 $ 695,082 $ 593,856 $ 101,226 As of September 30, 2022, the Company reclassified certain intangible assets (before impairment) with a gross carrying value and accumulated amortization of $50,432 and $24,261, respectively, to assets held for sale. See Note 8 for additional information. Amortization expenses for intangible assets acquired as part of a business combination and disclosed in the consolidated statements of income under amortization of acquired intangible assets for the nine months ended September 30, 2021 and 2022 were $44,624 and $32,805, respectively, and for the three months ended September 30, 2021 and 2022 were $13,898 and $10,604, respectively. Amortization expenses for internally-developed and other intangible assets disclosed in the consolidated statements of income under cost of revenue and selling, general and administrative expenses for the nine months ended September 30, 2021 and 2022 were $18,841 and $12,264, respectively, and for the three months ended September 30, 2021 and 2022 were $6,919 and $2,595, respectively. During the three and nine months ended September 30, 2021 and 2022, the Company tested for recoverability certain customer-related and technology-related intangible assets, including those under development, and certain property, plant and equipment, as a result of changes in market trends and the Company’s investment strategy, including the Company's decisions to cease certain service offerings. Based on the results of this testing, the Company determined that the carrying values of the assets tested were not recoverable, and the Company recorded complete write-downs of the carrying values of these assets amounting to $915 and $1,377 for the nine months ended September 30, 2021 and 2022, respectively, and zero for the three months ended September 30, 2021 and 2022, respectively. These write-downs have been recorded in “other operating (income) expense, net” in the consolidated statement of income. 10. Goodwill and intangible assets (Continued) The summary below presents the impairment charges (on intangibles and goodwill) and write-downs (on property, plant and equipment) recorded for various categories of assets during the three and nine months ended September 30, 2021 and September 30, 2022: Three months ended September 30, Nine months ended September 30, 2021 2022 2021 2022 Technology related intangibles $ — $ 19,116 $ 205 $ 19,116 Customer related intangibles — 685 — 685 Goodwill — 1,625 — 1,625 Total intangibles and goodwill $ — $ 21,426 $ 205 $ 21,426 Property, plant and equipment $ — $ — $ 710 $ 1,377 Total property, plant and equipment $ — $ — $ 710 $ 1,377 Total impairment and write-down $ — $ 21,426 $ 915 $ 22,803

Short-term borrowings

Short-term borrowings	9 Months Ended
	Sep. 30, 2022
Debt Disclosure [Abstract]
Short-term borrowings	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, 2021 and September 30, 2022, the limits available were $24,727 and $22,869, respectively, of which $5,848 and $5,025, respectively, was utilized, constituting non-funded drawdown. b. A fund-based and non-fund based revolving credit facility of $500,000, which the Company obtained through an amendment of its existing credit agreement on August 9, 2018. The amended credit facility expires on August 8, 2023. The Company is in the process of refinancing its credit facility, and is currently in negotiation with various financial institutions, and the refinancing is expected to close in the fourth quarter of 2022. The funded drawdown amount under the Company’s revolving facilities bore interest at a rate equal to LIBOR plus a margin of 1.375% as of December 31, 2021 and September 30, 2022. The unutilized amount on the revolving facilities bore a commitment fee of 0.20% as of December 31, 2021 and September 30, 2022. As of December 31, 2021 and September 30, 2022, a total of $2,017 and $202,658, respectively, was utilized, of which $0 and $200,000, respectively, constituted funded drawdown and $2,017 and $2,658, respectively, constituted non-funded drawdown. The Company’s amended credit agreement contains certain customary covenants, including a maximum leverage covenant and a minimum interest coverage ratio. During the period ended December 31, 2021 and September 30, 2022, the Company was in compliance with the financial covenants of the credit agreement.

Long-term debt

Long-term debt	9 Months Ended
	Sep. 30, 2022
Debt Disclosure [Abstract]
Long-term debt	Long-term debt Borrowings under the Company's credit facility, which was amended in August 2018, bear interest at a rate equal to, at the election of the Company, either LIBOR plus an applicable margin equal to 1.375% per annum or a base rate plus an applicable margin equal to 0.375% 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 1.375% per annum. The amended credit agreement restricts certain payments, including dividend payments, if there is an event of default under the amended credit agreement or if the Company is not, or after making the payment would not be, in compliance with certain financial covenants contained in the amended credit agreement. These covenants require the Company to maintain a net debt to EBITDA leverage ratio of below 3x and an interest coverage ratio of more than 3x. During the period ended September 30, 2022, the Company was in compliance with the terms of the credit agreement, including all of the financial covenants therein. 12. Long-term debt (Continued) The Company’s retained earnings are not subject to any restrictions on availability to make dividend payments to shareholders, subject to compliance with the financial covenants described above that are contained in the amended credit agreement. As of December 31, 2021 and September 30, 2022, the amount outstanding under the term loan under the amended credit agreement, net of debt amortization expense of $687 and $358, was $560,313 and $535,142, respectively. As of December 31, 2021 and September 30, 2022, the term loan bore interest at a rate equal to LIBOR plus a margin of 1.375% per annum. Indebtedness under the amended credit facility is unsecured. The amount outstanding on the term loan as of September 30, 2022 requires quarterly payments of $8,500, and the balance of the loan is due and payable upon the maturity of the term loan on August 8, 2023. The Company is in the process of refinancing its credit facility, and is currently in negotiation with various financial institutions, and the refinancing is expected to close in the fourth quarter of 2022. The maturity profile of the term loan outstanding as of September 30, 2022, net of debt amortization expense, is as follows: Year ended Amount 2022 8,393 2023 526,749 Total $ 535,142 Genpact Luxembourg S.à r.l., a wholly-owned subsidiary of the Company, issued $400,000 aggregate principal amount of 3.375% senior notes in November 2019 (the “2019 Senior Notes”). The 2019 Senior Notes are fully guaranteed by the Company. The total debt issuance cost of $2,937 incurred in connection with the 2019 Senior Notes offering is being amortized over the life of the 2019 Senior Notes as an additional interest expense. As of December 31, 2021 and September 30, 2022, the amount outstanding under the 2019 Senior Notes, net of debt amortization expense of $1,702 and $1,266, was $398,298 and $398,734, respectively, which is payable on December 1, 2024. In March 2021, Genpact Luxembourg S.à r.l. and Genpact USA, Inc., both wholly-owned subsidiaries of the Company, co-issued $350,000 aggregate principal amount of 1.750% senior notes (the “2021 Senior Notes,” and together with the 2019 Senior Notes, the “Senior Notes”). The 2021 Senior Notes are fully guaranteed by the Company. The total debt issuance cost of $3,032 incurred in connection with the 2021 Senior Notes is being amortized over the life of the 2021 Senior Notes as additional interest expense. As of December 31, 2021 and September 30, 2022, the amount outstanding under the 2021 Senior Notes, net of debt amortization expense of $2,571 and $2,121, respectively, was $347,429 and $347,879 , respectively, which is payable on April 10, 2026. The Company pays interest on (i) the 2019 Senior Notes semi-annually in arrears on June 1 and December 1 of each year, and (ii) the 2021 Senior Notes semi-annually in arrears on April 10 and October 10 of each year, ending on the maturity dates of December 1, 2024 and April 10, 2026, respectively. The Company, at its option, may redeem the Senior Notes at any time in whole or in part, at a redemption price equal to (i) 100% of the principal amount of the notes redeemed, together with accrued and unpaid interest on the redeemed amount, and (ii) if the notes are redeemed prior to, in the case of the 2019 Senior Notes, November 1, 2024, and in the case of the 2021 Senior Notes, March 10, 2026, a specified “make-whole” premium. The Senior Notes are subject to certain customary covenants, including limitations on the ability of the Company and certain of its subsidiaries to incur debt secured by liens, engage in certain sale and leaseback transactions and consolidate, merge, convey or transfer their assets substantially as an entirety. During the period ended September 30, 2022, the Company and its applicable subsidiaries were in compliance with the covenants. Upon certain change of control transactions, the applicable issuer or issuers will be required to make an offer to repurchase the Senior Notes at a price equal to 101% of the aggregate principal amount of the Senior Notes, plus accrued and unpaid interest. The interest rate payable on the Senior Notes is subject to adjustment if the credit rating of the Senior Notes is downgraded, up to a maximum increase of 2.0%. 12. Long-term debt (Continued) A summary of the Company’s long-term debt is as follows: As of December 31, 2021 As of September 30, 2022 Credit facility, net of amortization expenses $ 560,313 $ 535,142 3.70% 2017 Senior Notes, net of debt amortization expenses 349,869 — 3.375% 2019 Senior Notes, net of debt amortization expenses 398,298 398,734 1.750% 2021 Senior Notes, net of debt amortization expenses 347,429 347,879 Total $ 1,655,909 $ 1,281,755 Current portion 383,433 535,142 Non-current portion 1,272,476 746,613 Total $ 1,655,909 $ 1,281,755

Accrued expenses and other curr

Accrued expenses and other current liabilities	9 Months Ended
	Sep. 30, 2022
Payables and Accruals [Abstract]
Accrued expenses and other current liabilities	Accrued expenses and other current liabilities Accrued expenses and other current liabilities consist of the following: As of December 31, 2021 As of September 30, 2022 Accrued expenses $ 162,054 $ 129,877 Accrued employee cost 307,777 230,013 Earn-out consideration 2,501 2,517 Statutory liabilities 67,948 69,857 Retirement benefits 1,746 1,657 Compensated absences 26,596 24,505 Derivative instruments 12,498 49,121 Contract liabilities (Note 20) 160,602 144,441 Finance leases liability 18,549 13,321 Other liabilities 31,169 35,175 $ 791,440 $ 700,484 As September 30, 2022, the Company reclassified certain accrued expenses and other current liabilities amounting to $7,141 to liabilities held for sale. See Note 8 for additional information.

Other liabilities

Other liabilities	9 Months Ended
	Sep. 30, 2022
Other Liabilities Disclosure [Abstract]
Other liabilities	Other liabilities Other liabilities consist of the following: As of December 31, 2021 As of September 30, 2022 Accrued employee cost $ 15,790 $ 20,647 Earn-out consideration 2,905 — Retirement benefits 11,993 11,987 Compensated absences 52,023 46,293 Derivative instruments 2,756 10,078 Contract liabilities (Note 20) 80,222 63,868 Finance leases liability 16,297 11,897 Others 63,224 70,643 $ 245,210 $ 235,413 As September 30, 2022, the Company reclassified certain other liabilities amounting to $859 to liabilities held for sale. See Note 8 for additional information.

Employee benefit plans

Employee benefit plans	9 Months Ended
	Sep. 30, 2022
Retirement Benefits [Abstract]
Employee benefit plans	Employee benefit plans The Company has employee benefit plans in the form of certain statutory and other programs covering its employees. Defined benefit plans In accordance with Indian law, the Company maintains a defined benefit retirement 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, Israel and Japan sponsor defined benefit retirement programs. Net defined benefit plan costs for the three and nine months ended September 30, 2021 and 2022 include the following components: Three months ended September 30, Nine months ended September 30, 2021 2022 2021 2022 Service costs $ 3,454 $ 3,505 $ 10,528 $ 10,804 Interest costs 1,363 1,424 4,135 4,394 Amortization of actuarial loss 558 178 1,704 550 Expected return on plan assets (1,534) (1,457) (4,605) (4,502) Net defined benefit plan costs $ 3,841 $ 3,650 $ 11,762 $ 11,246 15. Employee benefit plans (Continued) Defined contribution plans During the three and nine months ended September 30, 2021 and 2022, the Company contributed the following amounts to defined contribution plans in various jurisdictions: Three months ended September 30, Nine months ended September 30, 2021 2022 2021 2022 India $ 9,637 $ 11,015 $ 27,445 $ 32,629 U.S. 5,020 5,060 15,508 16,968 U.K. 4,301 4,676 12,074 16,398 China 6,362 6,772 18,433 20,003 Other regions 3,913 4,351 11,155 13,728 Total $ 29,233 $ 31,874 $ 84,615 $ 99,726 Deferred compensation plan On July 1, 2018, Genpact LLC, a wholly-owned subsidiary of the Company, adopted an executive deferred compensation plan (the “Plan”). Th e Plan provides a select group of U.S.-based members of Company management with the opportunity to defer from 1% to 80% of their base salary and from 1% to 100% of their qualifying bonus compensation (or such other minimums or maximums as determined by the Plan administrator from time to time) pursuant to the terms of the Plan. Participant deferrals are 100% vested at all times. The Plan also allows for discretionary supplemental employer contributions by the Company, in its sole discretion, which will be subject to a two-year vesting schedule (50% vesting on the one-year anniversary of approval of the contribution and 50% vesting on the second year anniversary of approval of the contribution) or such other vesting schedule as determined by the Company. However, no such contribution has been made by the Company to date. The Plan also provides an option for participants to elect to receive deferred compensation and earnings thereon on either fixed date(s) no earlier than 2 years following the applicable Plan year (or end of the ap plicable performance period for performance-based bonus c ompensation) or following a separation from service, in each case either in a lump sum or in annual installments over a term of up to 15 years. Participants can elect to change or re-defer their rights to receive the deferred compensation until the 10th anniversary following their separation from service, subject to fulfillment of certain conditions. Each Plan participant’s compensation deferrals are credited or debited with notional investment gains and losses equal to the performance of selected hypothetical investment funds offered under the Plan and elected by the participant. The Company has investments in funds held in Company-owned life insurance policies which are held in a Rabbi Trust that are classified as trading securities. Management determines the appropriate classification of the securities at the time they are acquired and evaluates the appropriateness of such classifications at each balance sheet date. The securities are classified as trading securities because they are held for resale in anticipation of short-term fluctuations in market prices. The trading securities are stated at fair value. The liability for the deferred compensation plan was $38,007 and $36,583 as of December 31, 2021 and September 30, 2022, respectively, and is included in “accrued expenses and other current liabilities” and “other liabilities” in the consolidated balance sheets. In connection with the administration of the Plan, the Company has purchased Company-owned life insurance policies insuring the lives of certain employees. The cash surrender value of these policies was $38,584 and $37,183 as of December 31, 2021 and September 30, 2022, respectively. The cash surrender value of these insurance policies is included i n “other assets” in the consolidated balance sheets.

Stock-based compensation

Stock-based compensation	9 Months Ended
	Sep. 30, 2022
Share-Based Payment Arrangement [Abstract]
Stock-based compensation	Stock-based compensation The Company has issued options under the Genpact Limited 2007 Omnibus Incentive Compensation Plan (the “2007 Omnibus Plan”) and the Genpact Limited 2017 Omnibus Incentive Compensation Plan (the “2017 Omnibus Plan”) to eligible persons, including employees, directors and certain other persons associated with the Company. Under the 2007 Omnibus Plan, shares underlying options forfeited, expired, terminated or cancelled under any of the Company’s predecessor plans were 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. Further, during the year ended December 31, 2012, the number of common shares authorized for issuance under the 2007 Omnibus Plan was increased by 8,858,823 shares as a result of a one-time adjustment to outstanding unvested share awards in connection with a special dividend payment. On May 9, 2017, the Company’s shareholders approved the adoption of the 2017 Omnibus Plan, pursuant to which 15,000,000 Company common shares are available for issuance. The 2017 Omnibus Plan was amended and restated on April 5, 2019 and April 5, 2022 to increase the number of common shares authorized for issuance by 8,000,000 shares to 23,000,000 shares and by 3,500,000 shares to 26,500,000 shares, respectively. No grants may be made under the 2007 Omnibus Plan after the date of adoption of the 2017 Omnibus Plan. Grants that were outstanding under the 2007 Omnibus Plan as of the date of Company’s adoption of the 2017 Omnibus Plan remain subject to the terms of the 2007 Omnibus Plan. Stock-based compensation costs relating to the foregoing plans during the nine months ended September 30, 2021 and September 30, 2022 were $57,554 and $53,712, respectively, and for the three months ended September 30, 2021 and September 30, 2022 were $21,150 and $18,873, respectively. These costs have been allocated to “cost of revenue” and “selling, general and administrative expenses.” Stock options All options granted under the 2007 and 2017 Omnibus Plans are exercisable into common shares of the Company, have a contractual period of ten years and vest over three Compensation cost is determined at 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 determining the fair value of options granted in the nine months ended September 30, 2021 and September 30, 2022. The Company granted options covering 1,831,180 common shares in the nine months ended September 30, 2021. Nine months ended September 30, 2021 Nine months ended September 30, 2022 Dividend yield 0.84 % — 1.08% 0.96 % Expected life (in months) 84 84 Risk-free rate of interest 1.12 % — 1.37% 1.71 % Volatility 26.05 % — 26.18% 26.29 % 16. Stoc k-based compensation (Continued) A summary of stock option activity during the nine months ended September 30, 2022 is set out below: Nine Months Ended September 30, 2022 Shares Weighted Weighted average remaining contractual life (years) Aggregate Outstanding as of January 1, 2022 8,008,296 31.30 6.1 — Granted 475,695 52.12 — — Forfeited (70,841) 41.46 — — Expired — — — — Exercised (110,000) 26.87 — 1,789 Outstanding as of September 30, 2022 8,303,150 32.46 5.5 100,968 Vested as of September 30, 2022 and expected to vest thereafter (Note a) 7,783,195 31.70 5.5 99,577 Vested and exercisable as of September 30, 2022 3,766,735 24.73 3.3 71,706 Weighted average grant date fair value of grants during the period 14.19 (a) Options expected to vest reflect an estimated forfeiture rate. As of September 30, 2022, the total remaining unrecognized stock-based compensation cost for options expected to vest amounted to $21,073, which will be recognized over the weighted average remaining requisite vesting period of 3.0 years. Restricted share units The Company has granted restricted share units (“RSUs”) under the 2007 and 2017 Omnibus Plans. Each RSU represents the right to receive one common share. The fair value of each RSU is the market price of one common share of the Company on the date of the grant. The 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 RSU activity during the nine months ended September 30, 2022 is set out below: Nine Months Ended September 30, 2022 Number of Restricted Share Units Weighted Average Grant Date Fair Value Outstanding as of January 1, 2022 759,507 42.29 Granted 206,280 45.66 Vested (Note a) (28,866) 47.63 Forfeited (54,200) 42.49 Outstanding as of September 30, 2022 882,721 42.89 Expected to vest (Note b) 803,557 (a) 28,866 RSUs vested during the nine months ended September 30, 2022 in respect of which 19,992 shares (net of minimum statutory tax withholding) were issued during the nine months ended September 30, 2022. (b) The number of RSUs expected to vest reflects the application of an estimated forfeiture rate. 16. Stoc k-based compensation (Continued) 49,513 RSUs vested in the year ended December 31, 2020, in respect of which 49,446 shares were issued during the nine months ended September 30, 2022 after withholding shares to the extent required to satisfy minimum statutory withholding obligations. 7,863 RSUs vested in the year ended December 31, 2021, in respect of which 5,496 shares were issued during the nine months ended September 30, 2022 after withholding shares to the extent required to satisfy minimum statutory withholding obligations. As of September 30, 2022, the total remaining unrecognized stock-based compensation cost related to RSUs amounted to $15,478, which will be recognized over the weighted average remaining requisite vesting period of 2.0 years. Performance units The Company also grants stock awards in the form of performance units (“PUs”) and has granted PUs under both the 2007 and 2017 Omnibus Plans. 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 plans 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, 2022 is set out below: Nine Months Ended September 30, 2022 Number of Performance Units Weighted Average Grant Date Fair Value Maximum Shares Eligible to Receive Outstanding as of January 1, 2022 4,583,155 39.40 4,583,155 Granted 1,590,794 44.50 3,181,588 Vested (Note a) (2,161,789) 34.61 (2,161,789) Forfeited (445,773) 43.46 (577,995) Adjustment upon final determination of level of performance goal achievement (Note b) 28,325 44.01 28,325 Outstanding as of September 30, 2022 3,594,712 44.07 5,053,284 Expected to vest (Note c) 3,063,863 (a) 2,161,789 PUs that vested during the period were net settled upon vesting by issuing 1,300,511 shares (net of minimum statutory tax withholding). (b) Represents an adjustment made in March 2022 to the number of shares subject to the PUs granted in 2021 upon certification of the level of achievement of the performance targets underlying such awards. (c) The number of PUs expected to vest reflects the application of an estimated forfeiture rate. As of September 30, 2022, the total remaining unrecognized stock-based compensation cost related to PUs amounted to $72,523, which will be recognized over the weighted average remaining requisite vesting period of 1.8 years. 16. Stoc k-based compensation (Continued) 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”). In April 2018, these plans were amended and restated, and their terms were extended to August 31, 2028. 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 may 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 of the subsequent May, August, November and February. 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, 2021 and 2022, 216,378 and 253,377 common shares, respectively, were issued under the ESPP. The ESPP is considered compensatory under the FASB guidance on Compensation-Stock Compensation.

Capital stock

Capital stock	9 Months Ended
	Sep. 30, 2022
Equity [Abstract]
Capital stock	Capital stock Share repurchases The Board of Directors of the Company (the “Board”) has authorized repurchases of up to $1,750,000 under the Company’s existing share repurchase program. 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 ended September 30, 2021 and 2022, the Company repurchased 3,592,409 and 4,067,044 of its common shares, respectively, on the open market at a weighted average price of $40.96 and $44.75 per share, respectively, for an aggregate cash amount of $147,152 and $182,012, respectively. All repurchased shares have been retired. 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, 2021 and 2022, retained earnings were reduced by the direct costs related to share repurchases of $72 and $81, respectively. $156,899 remained available for share repurchases under the Company’s existing share repurchase program as of September 30, 2022. This repurchase program does not obligate the Company to acquire any specific number of shares and does not specify an expiration date. 17. Capital stock (Continued) Dividend On February 9, 2021, the Company announced that its Board had approved a 10% increase in its quarterly cash dividend to $0.1075 per share, up from $0.0975 per share in 2020, representing an annual dividend of $0.43 per common share, up from $0.39 per share in 2020, payable to holders of the Company’s common shares. On March 19, 2021, June 23, 2021 and September 24, 2021, the Company paid a dividend of $0.1075 per share, amounting to $20,115, $20,133 and $20,213 in the aggregate, to shareholders of record as of March 10, 2021, June 11, 2021 and September 10, 2021, respectively. On February 10, 2022, the Company announced that its Board had approved a 16% increase in its quarterly cash dividend to $0.125 per share, up from $0.1075 per share in 2021, representing a planned annual dividend of $0.50 per common share, up from $0.43 per share in 2021, payable to holders of the Company’s common shares. On March 23, 2022, June 24, 2022 and September 23, 2022, the Company paid a dividend of $0.125 per share, amounting to $23,134, $22,935 and $22,873 in the aggregate, to shareholders of record as of March 10, 2022, June 10, 2022 and September 9, 2022, respectively.

Earnings per share

Earnings per share	9 Months Ended
	Sep. 30, 2022
Earnings Per Share [Abstract]
Earnings per share	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 Company common shares outstanding. 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, common shares to be issued under the ESPP and performance units, have been included in the computation of diluted net earnings per share and the number of weighted average shares outstanding, except where the result would be anti-dilutive. The number of shares subject to stock awards outstanding but not included in the computation of diluted earnings per common share because their effect was anti-dilutive is 1,698,735 and 2,757,114 for the nine months ended September 30, 2021 and 2022, respectively, and 1,556,671 and 2,667,958 for the three months ended September 30, 2021 and 2022, respectively. Three months ended September 30, Nine months ended September 30, 2021 2022 2021 2022 Net income $ 102,386 $ 95,843 $ 296,363 $ 263,692 Weighted average number of common shares used in computing basic earnings per common share 187,856,026 183,312,013 187,945,234 184,456,047 Dilutive effect of stock-based awards 5,303,903 4,087,191 4,940,018 3,818,373 Weighted average number of common shares used in computing dilutive earnings per common share 193,159,929 187,399,204 192,885,252 188,274,420 Earnings per common share Basic $ 0.55 $ 0.52 $ 1.58 $ 1.43 Diluted $ 0.53 $ 0.51 $ 1.54 $ 1.40

Segment reporting

Segment reporting	9 Months Ended
	Sep. 30, 2022
Segment Reporting [Abstract]
Segment reporting	Segment reporting The Company manages various types of business process and transformation services in an integrated manner for clients in various industries and geographic locations. The Company's operating segments are significant strategic business units that align its products and services with how it manages its business, approaches key markets and interacts with its clients. During the second quarter of 2022, the Company renamed its three reportable segments. Beginning in the second quarter of 2022, the Company's: (1) Banking, Capital Markets and Insurance segment has been renamed the Financial Services segment; (2) Consumer Goods, Retail, Life Sciences and Healthcare segment has been renamed the Consumer and Healthcare segment; and (3) High Tech, Manufacturing and Services segment has been renamed the High Tech and Manufacturing segment. The Company’s Chief Executive Officer, who has been identified as the Chief Operating Decision Maker ("CODM"), reviews operating segment revenue, which is a GAAP measure, and operating segment adjusted income from operations ("AOI"), which is a non-GAAP measure. The Company does not allocate, and therefore the CODM does not evaluate, stock-based compensation expenses, amortization and impairment of acquired intangible assets, foreign exchange gain/(losses), interest income/(expense), restructuring expenses, acquisition related expenses, any losses or gains from businesses held for sale, including impairment charges, other income/(expense), or income taxes by segment. The Company’s operating assets and liabilities pertain to multiple segments. The Company manages assets and liabilities on a total company basis, not by operating segment, and therefore asset and liabilities information and capital expenditures by operating segment are not presented to the CODM and are not reviewed by the CODM. The CODM continues to review the operating segment revenue, which is a GAAP measure, and operating segment adjusted income from operations, which is a non-GAAP measure. Revenues and adjusted income from operations for each of the Company’s segments for the three months ended September 30, 2021 were as follows: Net revenues Data-Tech-AI Digital operations Total AOI Financial Services 107,683 150,838 258,521 32,514 Consumer and Healthcare 168,801 219,268 388,069 63,681 High Tech and Manufacturing 151,770 214,971 366,741 68,263 Total reportable segment 428,254 585,077 1,013,331 164,458 Others# 554 1,852 2,406 4,484 Total 428,808 586,929 1,015,737 168,942 Stock-based compensation (21,485) Amortization and impairment of acquired intangible assets (other than included above) (13,688) Foreign exchange gains (losses), net 2,733 Interest income (expense), net (12,765) Income tax expense (21,351) Net income 102,386 #Revenues, net for “Others” primarily represents the impact of foreign exchange fluctuations, which is not allocated to the Company’s segments for management’s internal reporting purposes. Adjusted income from operations for “Others” primarily represents the impact of over-absorption of overhead and foreign exchange fluctuations, which are not allocated to the Company’s segments for management’s internal reporting purposes. 19. Segment reporting (Continued) Revenues and adjusted income from operations for each of the Company’s segments for the three months ended September 30, 2022 were as follows: Net revenues Data-Tech-AI Digital operations Total AOI Financial Services 137,629 166,216 303,845 41,008 Consumer and Healthcare 194,154 218,695 412,849 49,598 High Tech and Manufacturing 188,455 236,837 425,292 69,553 Total reportable segment 520,238 621,748 1,141,986 160,159 Others* (10,508) (20,441) (30,949) 21,591 Total 509,730 601,307 1,111,037 181,750 Business held for sale (refer to Note (a) below and Note 8) (3,932) 7,069 Total (excluding business held for sale - refer to Note (a) below and Note 8) 1,107,105 188,819 Stock-based compensation (19,202) Amortization and impairment of acquired intangible assets (other than included above) (10,516) Foreign exchange gains (losses), net 3,867 Interest income (expense), net (13,399) Business held for sale (refer to Note (a) below and Note 8) (7,069) Impairment charge on assets classified as held for sale (refer to Note (a) below and Note 8) (21,426) Income tax expense (25,231) Net income 95,843 (a) During the second quarter of 2022, the Company's management approved a plan to divest a business that comprises part of the Company's Consumer and Healthcare segment. The revenues and associated losses, including an impairment charge recorded in the third quarter of 2022, attributable to this business have been excluded from the computation of adjusted operating income margin with effect from April 1, 2022, as management believes that excluding these items provides useful information about the Company's financial performance and underlying business trends. *Revenues, net for “Others” primarily represents the impact of foreign exchange fluctuations, which is not allocated to the Company’s segments for management’s internal reporting purposes. Adjusted income from operations for “Others” primarily represents the impact of under-absorption of overhead, unallocated allowance for credit losses and foreign exchange fluctuations, which are not allocated to the Company’s segments for management’s internal reporting purposes. 19. Segment reporting (Continued) Revenues and adjusted income from operations for each of the Company’s segments for the nine months ended September 30, 2021 were as follows: Net revenues Data-Tech-AI Digital operations Total AOI Financial Services 293,207 457,383 750,590 98,972 Consumer and Healthcare 476,822 624,361 1,101,183 184,647 High Tech and Manufacturing 434,143 647,623 1,081,766 203,915 Total reportable segment 1,204,172 1,729,367 2,933,539 487,534 Others## 4,340 12,055 16,395 21,087 Total 1,208,512 1,741,422 2,949,934 508,621 Stock-based compensation (58,604) Amortization and impairment of acquired intangible assets (other than included above) (43,977) Foreign exchange gains (losses), net 11,529 Interest income (expense), net (38,198) Income tax expense (83,008) Net income 296,363 ##Revenues, net for “Others” primarily represents the impact of foreign exchange fluctuations, which is not allocated to the Company’s segments for management’s internal reporting purposes. Adjusted income from operations for “Others” primarily represents the impact of over-absorption of overhead and foreign exchange fluctuations, which are not allocated to the Company’s segments for management’s internal reporting purposes. 19. Segment reporting (Continued) Revenues and adjusted income from operations for each of the Company’s segments for the nine months ended September 30, 2022 were as follows: Net revenues Data-Tech-AI Digital operations Total AOI Financial Services 391,485 481,116 872,601 102,747 Consumer and Healthcare 560,561 662,721 1,223,282 158,290 High Tech and Manufacturing 530,975 694,725 1,225,700 207,850 Total reportable segment 1,483,021 1,838,562 3,321,583 468,887 Others** (18,002) (34,954) (52,956) 48,455 Total 1,465,019 1,803,608 3,268,627 517,342 Business held for sale (refer to Note (b) below and Note 8) (8,843) 14,291 Total (excluding business held for sale - refer to Note (b) below and Note 8) 3,259,784 531,633 Stock-based compensation (54,894) Amortization and impairment of acquired intangible assets (other than included above) (32,709) Foreign exchange gains (losses), net 9,312 Interest income (expense), net (36,691) Business held for sale (refer to Note (b) below and Note 8) (14,291) Impairment charge on assets classified as held for sale (refer to Note (b) below and Note 8) (21,426) Restructuring expenses (refer to Note (c) below and Note 25) (38,815) Income tax expense (78,427) Net income 263,692 (b) During the second quarter of 2022, the Company's management approved a plan to divest a business that comprises part of the Company's Consumer and Healthcare segment. The revenues and associated losses, including an impairment charge recorded in the third quarter of 2022, attributable to this business have been excluded from the computation of adjusted operating income margin with effect from April 1, 2022, as management believes that excluding these items provides useful information about the Company's financial performance and underlying business trends. (c) The Company does not allocate these charges to individual segments in internal management reports used by the CODM. Accordingly, such expenses are included in the Company's segment reporting as “unallocated costs.” **Revenues, net for “Others” primarily represents the impact of foreign exchange fluctuations, which is not allocated to the Company’s segments for management’s internal reporting purposes. Adjusted income from operations for “Others” primarily represents the impact of under-absorption of overhead, unallocated allowance for credit losses and foreign exchange fluctuations, which are not allocated to the Company’s segments for management’s internal reporting purposes.

Net revenues

Net revenues	9 Months Ended
	Sep. 30, 2022
Revenues [Abstract]
Net revenues	Net revenues Disaggregation of revenue In the following table, the Company’s revenue is disaggregated by the nature of services provided: Three months ended September 30, Nine months ended September 30, 2021 2022 2021 2022 Data-Tech-AI $ 428,808 $ 509,730 $ 1,208,512 $ 1,465,019 Digital Operations 586,929 601,307 1,741,422 1,803,608 Total net revenues $ 1,015,737 $ 1,111,037 $ 2,949,934 $ 3,268,627 All three of the Company's segments include revenue from both Data-Tech-AI and Digital Operations. See Note 19 for additional information. During the second quarter of 2022, the Company's management modified the manner in which it disaggregates revenue for reporting and internal tracking purposes, and the Company now reports revenue disaggregated by the nature of services provided to the client, namely either Data-Tech-AI or Digital Operations. Prior to the second quarter of 2022, the Company disaggregated its revenue as revenue from the General Electric Company (GE) or revenue from Global Clients (other than GE). The Company has evaluated the impact of the COVID-19 pandemic on the Company’s net revenues for the three and nine months ended September 30, 2021 and 2022, respectively, to ensure that revenue is recognized after considering all impacts to the extent currently known. Impacts observed include constraints on the Company’s ability to render services, whether due to full or partial shutdowns of the Company’s facilities or travel restrictions, penalties relating to breaches of service level agreements, and contract terminations or contract performance delays initiated by clients. The Company’s net revenues for the three and nine months ended September 30, 2021 were lower than expected before the onset of the pandemic, primarily due to delays in obtaining client approvals to shift to a virtual, work-from-home operating environment, whether as a result of regulatory constraints or due to privacy or security concerns. The COVID-19 pandemic did not have a significant impact on the Company’s net revenues for the three and nine months ended September 30, 2022. Due to the nature of the pandemic, the Company will continue to monitor developments to identify significant uncertainties relating to revenue in future periods. Contract balances Accounts receivable include amounts for services that the Company has performed but for which payment has not been received. The Company typically follows a 30-day billing cycle and, as such, at any point in time may have accrued up to 30 days of revenues that have not been billed. The Company has determined that in instances where the timing of revenue recognition differs from the timing of invoicing, the related contracts generally do not include a significant financing component. Refer to Note 4 for details on the Company’s accounts receivable and allowance for credit losses. The following table shows the details of the Company’s contract balances: As of December 31, 2021 As of September 30, 2022 Contract assets (Note a) $ 13,741 $ 18,646 Contract liabilities (Note b) Deferred transition revenue $ 155,077 $ 136,845 Advance from customers $ 85,747 $ 71,464 (a) Included in "prepaid expenses and other current assets" and "other assets" in the consolidated balance sheet. 20. Net revenues (Continued) (b) Included in "accrued expenses and other current liabilities" and "other liabilities" in the consolidated balance sheet. As of September 30, 2022, the Company reclassified certain contract assets and contract liabilities of $2,270 and $2,038, respectively, to assets and liabilities held for sale. See Note 8 for additional information. Contract assets represent the contract acquisition fees or other upfront fees paid to a customer. Such costs are amortized over the expected period of benefit and recorded as an adjustment to the transaction price and deducted from revenue. The Company’s assessment did not indicate any significant impairment losses on its contract assets for the periods presented. Contract liabilities include that portion of revenue for which payments have been received in advance from customers. The Company also defers revenues attributable to certain process transition activities for which costs have been capitalized by the Company as contract fulfillment costs. Consideration received from customers, if any, relating to such transition activities is also included as part of contract liabilities. The contract liabilities are included within “Accrued expenses and other current liabilities” and “Other liabilities” in the unaudited consolidated balance sheets. The revenues are recognized as (or when) the performance obligation is fulfilled under the contract with the customer. Changes in the Company’s contract asset and liability balances during the three and nine months ended September 30, 2021 and 2022 were a result of normal business activity and not materially impacted by any other factors. Revenue recognized during the three months ended September 30, 2021 and 2022 that was included in the Company's contract liabilities balance at the beginning of the period was $60,756 and $63,762, respectively. Revenue recognized during the nine months ended September 30, 2021 and 2022 that was included in the Company's contract liabilities balance at the beginning of the period was $128,628 and $129,046, respectively. The following table includes estimated revenue expected to be recognized in the future related to remaining performance obligations as of September 30, 2022: Particulars Total Less than 1 year 1-3 years 3-5 years After 5 years Transaction price allocated to remaining performance obligations $ 208,309 $ 144,441 $ 52,277 $ 10,494 $ 1,097 Transaction price allocated to remaining performance obligations relating to business held for sale $ 2,038 $ 2,038 $ — $ — $ — The following table provides details of the Company’s contract cost assets: Three months ended September 30, Nine months ended September 30, 2021 2022 2021 2022 Particulars Sales incentive programs Transition activities Sales incentive programs Transition activities Sales incentive programs Transition activities Sales incentive programs Transition activities Opening balance $ 31,559 $ 210,747 $ 29,186 $ 198,401 $ 33,390 $ 192,507 $ 32,296 $ 206,498 Closing balance 31,058 209,320 28,718 189,419 31,058 209,320 28,718 189,419 Amortization 5,041 23,028 6,632 23,767 14,576 58,644 19,220 66,180 As of September 30, 2022, the Company reclassified certain contract assets amounting to $1,417 to assets and liabilities held for sale. See Note 8 for additional information.

Other operating (income) expens

Other operating (income) expense, net	9 Months Ended
	Sep. 30, 2022
Other Income and Expenses [Abstract]
Other operating (income) expense, net	Other operating (income) expense, net Three months ended September 30, Nine months ended September 30, 2021 2022 2021 2022 Write-down of intangible assets and property, plant and equipment $ — $ — $ 915 $ 1,377 Write-down of operating right-of-use assets and other assets* — — — 20,307 Impairment charge on intangible assets and goodwill held-for-sale — 21,426 — 21,426 Other operating income (93) (489) (1,132) (953) Other operating (income) expense, net $ (93) $ 20,937 $ (217) $ 42,157 *See Notes 10 and 25 for additional information about other operating (income) expense, net for the three and nine months ended September 30, 2022.

Interest income (expense), net

Interest income (expense), net	9 Months Ended
	Sep. 30, 2022
Banking and Thrift, Interest [Abstract]
Interest income (expense), net	Interest income (expense), net Three months ended September 30, Nine months ended September 30, 2021 2022 2021 2022 Interest income $ 2,068 $ 1,440 $ 4,544 $ 4,042 Interest expense (14,833) (14,839) (42,742) (40,733) Interest income (expense), net $ (12,765) $ (13,399) $ (38,198) $ (36,691)

Income taxes

Income taxes	9 Months Ended
	Sep. 30, 2022
Income Tax Disclosure [Abstract]
Income taxes	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. The Company’s effective tax rate (“ETR”) was 20.8% for the three months ended September 30, 2022, up from 17.3% for the three months ended September 30, 2021. The increase in the Company’s ETR in the three months ended September 30, 2022 is primarily due to a lower mix of benefits recorded in the three months ended September 30, 2022 compared to the three months ended September 30, 2021. The following table summarizes activities related to the Company’s unrecognized tax benefits for uncertain tax positions for the nine months ended September 30, 2022 : Nine months ended September 30, 2022 Opening balance at January 1 $ 25,651 Increase related to prior year tax positions, including recorded in acquisition accounting 16 Decrease related to prior year tax positions (1,678) Decrease related to prior year tax positions due to lapse of applicable statute of limitation (84) Effect of exchange rate changes (1,232) Closing balance at September 30 $ 22,673 As of December 31, 2021 and September 30, 2022, the Company had unrecognized tax benefits amounting to 25,651 and $22,673, respectively, which, if recognized, would impact the Company’s effective tax rate. As of December 31, 2021 and September 30, 2022, the Company had accrued $2,842 and $2,904, respectively, in interest and $628 and $528, respectively, for penalties relating to unrecognized tax benefits.

Commitments and contingencies

Commitments and contingencies	9 Months Ended
	Sep. 30, 2022
Commitments and Contingencies Disclosure [Abstract]
Commitments and contingencies	Commitments and contingencies Capital commitments As of December 31, 2021 and September 30, 2022, the Company has committed to spend $13,317 and $22,403, respectively, under agreements to purchase property, plant and equipment. This amount is net of capital advances paid in respect of these purchases. Bank guarantees The Company has outstanding bank guarantees and letters of credit amounting to $7,865 and $7,683 as of December 31, 2021 and September 30, 2022, respectively. Bank guarantees are generally provided to government agencies and excise and customs authorities for the purpose of maintaining a bonded warehouse. These guarantees may be revoked if the government agencies suffer any losses or damages through the breach of any of the covenants contained in the agreements governing such guarantees. Other commitments Certain units of the Company’s Indian subsidiaries are established as Software Technology Parks of India units or Special Economic Zone (“SEZ”) units under the relevant regulations issued by the Government of India. These units are exempt from customs and other duties on imported and indigenous capital goods, stores and spares. SEZ units are also exempt from the Goods and Services Tax (“GST”) that was introduced in India in 2017. The Company has undertaken to pay taxes and duties, if any, in respect of capital goods, stores, spares and services consumed duty-free, in the event that certain terms and conditions are not fulfilled. Contingency (a) In February 2019, there was a judicial pronouncement in India with respect to defined contribution benefit payments interpreting certain statutory defined contribution obligations of employees and employers. It is not currently clear whether the interpretation set out in the pronouncement has retrospective application. If applied retrospectively, the interpretation would result in an increase in contributions payable by the Company for past periods for certain of its India-based employees. There are numerous interpretative challenges concerning the retrospective application of the judgment. Due to such challenges and a lack of interpretive guidance, and based on legal advice the Company has obtained on the matter, it is currently impracticable to reliably estimate the timing and amount of any payments the Company may be required to make. Accordingly, the Company plans to obtain further clarity and will evaluate the amount of a potential provision, if any. (b) The Indian taxing authorities (“ITA”) have initiated proceedings to examine the availability of a tax exemption claimed by the Company in respect of exports of services and related refunds under the Indian Goods and Services (“GST”) tax regime and the previous service tax regime. In the second quarter of 2020, the ITA began to challenge or reject the Company’s Indian GST and service tax refunds in certain Indian states. In total, refunds of $28,535 have been denied or challenged by the ITA. Additional refunds may be denied. The Company is pursuing appeals of the denied refunds before relevant appellate authorities. The Company had requested these refunds pursuant to the tax exemption available for exports under the previous service tax regime as well as the current GST regime in respect of services performed by the Company in India for affiliates and clients outside of India. In denying the refunds, the ITA have taken the position that the services provided are local services, which interpretation, if correct, would make the service tax and GST exemption on exports unavailable to the Company in respect of such services. Additional potentially material challenges and assessments may result from ongoing proceedings related to service tax recovery. The Company believes that the denial of the refunds claimed pursuant to the service tax and GST exemption is incorrect and that the risk that the liability will materialize is remote. The Government of India has issued an administrative circular which supports the Company’s position, and the Company believes that the appellate authorities will reverse the previous orders denying refunds owed to the Company. Accordingly, no reserve has been provided as of September 30, 2022. 24. Commitments and contingencies (Continued) (c) The ITA have also issued assessment orders to certain subsidiaries of the Company seeking to assess income tax on certain transactions that occurred in 2013 and 2015. The Company has received demands for potential tax claims related to these orders in an aggregate amount of $209,042, including interest through the date of the orders. This amount excludes penalties or interest accrued since the date of the orders. The Company is pursuing appeals before the relevant appellate authorities in respect of these orders. The Income Tax Appellate Tribunal of India (the “Tribunal”) has accepted the legal arguments made by the Company and ruled in favor of the Company in relation to demands of $100,589, and the corresponding assessment order has been cancelled. The ITA may appeal the Tribunal's ruling before a higher court. Based on its evaluation of the facts underlying the transactions and legal advice received on the matter, the Company believes that it is more likely than not that the Company’s position will ultimately prevail in respect of these transactions. Accordingly, no reserve has been provided as of September 30, 2022. (d) In September 2020, the Indian Parliament approved the Code on Social Security, 2020 (the “Code”), which will impact the Company’s contributions to its defined contribution and defined benefit plans for employees based in India. The date the changes will take effect is not yet known and the rules for quantifying the financial impact have not yet been published. The Company will evaluate the impact of the Code on the Company in its financial statements for the period in which the Code becomes effective and the related rules are published.

Restructuring

Restructuring	9 Months Ended
	Sep. 30, 2022
Restructuring and Related Activities [Abstract]
Restructuring	Restructuring The Company has implemented a flexible, hybrid global delivery model in line with the Company's long-term strategy that incorporates a mix of offshore, onshore, near shore, and remote working. As a result, the Company determined that certain leases and employee roles were no longer needed. Accordingly, in the second quarter of 2022, the Company recorded a $38,815 restructuring charge relating to the abandonment of leased office premises and an employee severance charge. Of the total charge of $38,815, $21,684 was a non-cash charge (including $1,377 related to writing down of certain property, plant and equipment) recorded as other operating expense, which pertains to the abandonment of various leased office premises. The Company also recorded a severance charge of $17,131 in personnel expenses. The Company has sought out one or more third parties to sublease certain office premises from the Company, wherever applicable, instead of abandoning them. However, the Company has not been successful in such attempts, and the Company believes it is unlikely that it will be able to sublease such premises in the foreseeable future. No restructuring costs were incurred related to this restructuring plan in the third quarter of 2022.

Subsequent Events

Subsequent Events	9 Months Ended
	Sep. 30, 2022
Subsequent Events [Abstract]
Subsequent events	Subsequent events Dividend On October 13, 2022, the Company announced that its Board of Directors has declared a dividend for the fourth quarter of 2022 of $0.125 per common share, which is payable on December 23, 2022 to shareholders of record as of the close of business on December 9, 2022. The declaration of any future dividends will be at the discretion of the Board of Directors and subject to Bermuda and other applicable laws.

Summary of significant accoun_2

Summary of significant accounting policies (Policies)	9 Months Ended
	Sep. 30, 2022
Accounting Policies [Abstract]
Basis of preparation and principles of consolidation	(a) Basis of preparation and principles of consolidation The accompanying consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles ("U.S. GAAP") and the rules and regulations of the Securities and Exchange Commission (the “SEC”) 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, 2021. The accompanying consolidated financial statements reflect all adjustments that management considers necessary for a fair presentation of the results of operations for these periods. The accompanying 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 over the entity, the Company applies the equity method of accounting. All intercompany transactions and balances are eliminated in consolidation.
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, intangible assets and goodwill, revenue recognition, allowance for credit losses, valuation allowances for deferred tax assets, the valuation of derivative financial instruments, the measurement of lease liabilities and right-of-use (“ROU”) assets, measurements of stock-based compensation, assets and obligations related to employee benefits, the nature and timing of the satisfaction of performance obligations, the standalone selling price of performance obligations, variable consideration, other obligations for revenue recognition, income tax uncertainties and other contingencies . Management believes that the estimates used in the preparation of the consolidated financial statements are reasonable, and management has made assumptions about the possible effects of the ongoing COVID-19 pandemic on critical and significant accounting estimates.
Business combinations	The Company accounts for its business combinations using the acquisition method of accounting in accordance with Accounting Standard Codification (“ASC”) Topic 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 re-measured 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	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 mor e 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 and developed internally are carried at cost less accumulated amortization and accumulated impairment loss based on their estimated useful lives as follows: Customer-related intangible assets 1 - 9 years Marketing-related intangible assets 1 - 8 years Technology-related intangible assets 2 - 10 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. The Company also capitalizes certain software and technology-related development costs incurred in connection with developing or obtaining software or technology for sale/lease to customers when the initial design phase is completed and commercial and technological feasibility has been established. Any development cost incurred before technological feasibility is established is expensed as incurred as research and development costs. Technological feasibility is established upon completion of a detailed design program or, in its absence, completion of a working model. Capitalized software and technology costs include only (i) external direct costs of materials and services utilized in developing or obtaining software and technology and (ii) compensation and related benefits for employees who are directly associated with the project. Costs incurred in connection with developing or obtaining software or technology for sale/lease to customers which are under development and not put to use are disclosed under “intangible assets under development.” Advances paid towards the acquisition of intangible assets outstanding as of each balance sheet date are disclosed under “intangible assets under development.” Capitalized software and technology costs are included in intangible assets under technology-related intangible assets on the Company’s balance sheet and are amortized on a straight-line basis when placed into service over the estimated useful lives of the software and technology. The Company evaluates the remaining useful life of intangible assets that are being amortized at each reporting period wherever events and circumstances warrant a revision to the remaining period of amortization, and the remaining carrying amount of the intangible asset is amortized prospectively over that revised remaining useful life.
Financial instruments and concentration of credit risk	(d) Financial instruments and concentration of credit riskFinancial 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 customers.
Accounts receivable	(e) Accounts receivable Accounts receivable are recorded at the invoiced or to be invoiced amount and do not bear interest. Amounts collected on trade accounts receivable are included in net cash provided by operating activities in the consolidated statements of cash flows. The Company maintains an allowance for current expected credit losses inherent in its accounts receivable portfolio. In establishing the required allowance, management considers historical losses which are adjusted to current market conditions and a reasonable and supportable forecast. Account balances are charged off against the allowance after all means of collection have been exhausted and the potential for recovery is considered remote. The Company uses revolving accounts receivable-based facilities in the normal course of business as part of managing its cash flows. The Company accounts for receivables sold under these facilities as a sale of financial assets pursuant to ASC 860 “Transfers and Servicing” and de-recognizes these receivables, as well as the related allowances, from its balance sheets. Generally, the fair value of accounts receivable sold approximates their book value due to their short-term nature, and any gains or losses on the sale of these receivables are recorded at the time of transfer and included under "interest income (expense), net" in the Company’s consolidated statements of income.
Revenue Recognition	(f) Revenue Recognition The Company derives its revenue primarily from business process management services, including analytics, consulting and related digital solutions and information technology services, which are provided primarily on a time-and-material, transaction or fixed-price basis. The Company recognizes revenue upon the transfer of control of promised services to its customers in an amount that reflects the consideration the Company expects to receive in exchange for those services. Revenues from services rendered under time-and-materials and transaction-based contracts are recognized as the services are provided. The Company’s fixed-price contracts include contracts for customization of applications, maintenance and support services. Revenues from these contracts are recognized ratably over the term of the agreement. The Company accrues for revenue and unbilled receivables for services rendered between the last billing date and the balance sheet date. The Company’s contracts with its customers also include incentive payments received for discrete benefits delivered or promised to be delivered to the customer or service level agreements that could result in credits or refunds to the customer. Revenues relating to such arrangements are accounted for as variable consideration when the amount of revenue to be recognized can be estimated to the extent that it is probable that a significant reversal of any incremental revenue will not occur. The Company records deferred revenue attributable to certain process transition activities where such activities do not represent separate performance obligations. Revenues relating to such transition activities are classified under contract liabilities and subsequently recognized ratably over the period in which the related services are performed. Costs relating to such transition activities are fulfillment costs which are directly related to the contract and result in the generation or enhancement of resources. Such costs are expected to be recoverable under the contract and are therefore classified as contract cost assets and recognized ratably over the estimated expected period of benefit under cost of revenue. 2. Summary of significant accounting policies (Continued) Revenues are reported net of value-added tax, business tax and applicable discounts and allowances. Reimbursements of out-of-pocket expenses received from customers have been included as part of revenues. Revenue for performance obligations that are satisfied over time is recognized in accordance with the methods prescribed for measuring progress. The input (cost expended) method has been used to measure progress towards completion as there is a direct relationship between input and the satisfaction of a performance obligation. Provisions for estimated losses, if any, on uncompleted contracts are recorded in the period in which such losses become probable based on the current contract estimates. The Company enters into multiple-element revenue arrangements in which a customer may purchase a combination of products or services. The Company determines whether each product or service promised to a customer is capable of being distinct, and is distinct in the context of the contract. If not, the promised products or services are combined and accounted for as a single performance obligation. In the event of a multiple-element revenue arrangement, the Company allocates the arrangement consideration to separately identifiable performance obligations based on their relative stand-alone selling prices. Certain contracts may include offerings such as sale of licenses, which may be perpetual or subscription-based. Revenue from distinct perpetual licenses is recognized upfront at the point in time when the software is made available to the customer. Revenue from distinct, non-cancellable, subscription-based licenses is recognized at the point in time it is transferred to the customer. Revenue from any associated maintenance or ongoing support services is recognized ratably over the term of the contract. For a combined software license/services performance obligation, revenue is recognized over the period that the services are performed. All incremental and direct costs incurred for acquiring contracts, such as certain sales commissions, are classified as contract cost assets. Such costs are amortized over the expected period of benefit and recorded under selling, general and administrative expenses. Other upfront fees paid to customers are classified as contract assets. Such fees are amortized over the expected period of benefit and recorded as an adjustment to the transaction price and deducted from revenue. Timing of revenue recognition may differ from the timing of invoicing. If a payment is received in respect of services prior to the delivery of services, the payment is recognized as an advance from the customer and classified as a contract liability. Contract assets and contract liabilities relating to the same customer contract are offset against each other and presented on a net basis in the consolidated financial statements. Significant judgements The Company often enters into contracts with its customers that include promises to transfer multiple products and services to the customer. Determining whether products and services are considered distinct performance obligations that should be accounted for separately rather than together may require significant judgement. Judgement is also required to determine the standalone selling price for each distinct performance obligation. In instances where the standalone selling price is not directly observable, it is determined using information that may include market conditions and other observable inputs. Customer contracts sometimes include incentive payments received for discrete benefits delivered to the customer or service level agreements that could result in credits or refunds to the customer. Such amounts are estimated at contract inception and are adjusted at the end of each reporting period as additional information becomes available only to the extent that it is probable that a significant reversal of any incremental revenue will not occur.
Leases	(g) Leases At the inception of a contract, the Company assesses whether the contract is, or contains, a lease. The Company’s assessment is based on whether: (1) the contract involves the use of a distinct identified asset, (2) the Company obtains the right to substantially all the economic benefit from the use of the asset throughout the term of the contract, and (3) the Company has the right to direct the use of the asset. At the inception of a lease, the consideration in the contract is allocated to each lease component based on its relative standalone price to determine the lease payments. Leases are classified as either finance leases or operating leases. A lease is classified as a finance lease if any one of the following criteria are met: (1) the lease transfers ownership of the asset by the end of the lease term, (2) the lease contains an option to purchase the asset that is reasonably certain to be exercised, (3) the lease term is for a major part of the remaining useful life of the asset or (4) the present value of the lease payments equals or exceeds substantially all of the fair value of the asset. A lease is classified as an operating lease if it does not meet any one of the above criteria. For all leases at the lease commencement date, a ROU asset and a lease liability are recognized. The lease liability represents the present value of the lease payments under the lease. Lease liabilities are initially measured at the present value of the lease payments not yet paid, discounted using the discount rate for the lease at the lease commencement. The lease liabilities are subsequently measured on an amortized cost basis. The lease liability is adjusted to reflect interest on the liability and the lease payments made during the period. Interest on the lease liability is determined as the amount that results in a constant periodic discount rate on the remaining balance of the liability. The ROU asset represents the right to use the leased asset for the lease term. The ROU asset for each lease initially includes the amount of the initial measurement of the lease liability adjusted for any lease payments made to the lessor at or before the commencement date, accrued lease liabilities and any lease incentives received or any initial direct costs incurred by the Company. The ROU asset of finance leases is subsequently measured at cost, less accumulated amortization and any accumulated impairment losses. The ROU asset of operating leases is subsequently measured from the carrying amount of the lease liability at the end of each reporting period, and is equal to the carrying amount of lease liabilities adjusted for (1) unamortized initial direct costs, (2) prepaid/(accrued) lease payments and (3) the unamortized balance of lease incentives received. The carrying value of ROU assets is reviewed for impairment, similar to long-lived assets, whenever events or changes in circumstances indicate that the carrying amounts may not be recoverable. The Company has elected to not separate lease and non-lease components for all of its leases and to use the recognition exemptions for lease contracts that, at commencement date, have a lease term of 12 months or less and do not contain a purchase option (“short-term leases”). Significant judgements The Company determines the lease term as the non-cancellable term of the lease, together with any periods covered by an option to extend the lease if it is reasonably certain to be exercised, or any periods covered by an option to terminate the lease, if it is reasonably certain not to be exercised. Under certain of its leases, the Company has a renewal and termination option to lease assets for additional terms between one 2. Summary of significant accounting policies (Continued) The Company has applied an incremental borrowing rate for the purpose of computing lease liabilities based on the remaining lease term and the rates prevailing in the jurisdictions where leases were executed.
Cost of revenue	(h) Cost of revenue Cost of revenue primarily consists of salaries and benefits (including stock-based compensation), recruitment, training and related costs of employees who are directly responsible for the performance of services for customers, their supervisors and certain support personnel who may be dedicated to a particular client or a set of processes. It also includes operational expenses, which consist of facilities maintenance expenses, travel and living expenses, rent, IT expenses, and consulting and certain other expenses. Consulting charges represent the cost of consultants and contract resources with specialized skills who are directly responsible for the performance of services for clients and travel and other billable costs related to the Company’s clients. It also includes depreciation of property, plant and equipment, and amortization of intangible and ROU assets which are directly related to providing services that generate revenue.
Selling, general and administrative expenses	(i) Selling, general and administrative expenses Selling, general and administrative (“SG&A”) expenses consist of expenses relating to salaries and benefits (including stock-based compensation) as well as costs related to recruitment, training and retention of senior management and other support personnel in enabling functions such as human resources, finance, legal, marketing, sales and sales support, and other support personnel. The operational costs component of SG&A expenses also includes travel and living costs for such personnel. SG&A expenses also include acquisition-related costs, legal and professional fees (which represent the costs of third party legal, tax, accounting and other advisors), investment in research and development, digital technology, advanced automation and robotics, and an allowance for credit losses. It also includes depreciation of property, plant and equipment, and amortization of intangibles and ROU assets other than those included in cost of revenue.
Credit losses	(j) Credit losses An allowance for credit losses is recognized for all debt instruments other than those held at fair value through profit or loss. The Company pools its accounts receivable (other than deferred billings) based on similar risk characteristics in estimating expected credit losses. Credit losses for accounts receivable are based on the roll-rate method, and the Company recognizes a loss allowance based on lifetime expected credit losses at each reporting date. The Company has established a provision matrix based on historical credit loss experience, adjusted for forward-looking factors and the economic environment. The Company believes the most relevant forward-looking factors are economic environment, gross domestic product, inflation rates and unemployment rates for each of the countries in which the Company or its customers operate, and accordingly the Company adjusts historical loss rates based on expected changes in these factors. At every reporting date, observed historical default rates are updated to reflect changes in the Company’s forward-looking estimates. Credit losses for other financial assets and deferred billings are based on the discounted cash flow (“DCF”) method. Under the DCF method, the allowance for credit losses reflects the difference between the contractual cash flows due in accordance with the contract and the present value of the cash flows expected to be collected. The expected cash flows are discounted at the effective interest rate of the financial asset. Such allowances are based on the credit losses expected to arise over the life of the asset which includes consideration of prepayments based on the Company’s expectation as of the balance sheet date. A financial asset is written off when it is deemed uncollectible and there is no reasonable expectation of recovering the contractual cash flows. Expected recoveries of amounts previously written off, not to exceed the aggregate amounts previously written off, are included in determining the allowance at each reporting period. Credit losses are presented as a credit loss expense within “Selling, general and administrative expenses.” Subsequent recoveries of amounts previously written off are credited against the same line item.
Reclassification	(k) Reclassification Certain reclassifications have been made in the consolidated financial statements of prior periods to conform to the classification used in the current period. The impact of such reclassifications on the consolidated financial statements is not material.
Impairment of long-lived assets	(l) Impairment of long-lived assets
Assets held for sale	(m) Assets held for sale A long-lived asset (or a disposal group for a long-lived asset comprising a group of assets and related liabilities) is classified as held for sale if it is highly probable that the asset will be recovered through sale rather than continuing use. The Company records assets held for sale at the lower of its carrying value or fair value less costs to sell. The following criteria are used to determine if a business is held for sale: (i) management, having the authority to approve a sale, commits to a plan to sell; (ii) the business is available for immediate sale in its present condition; (iii) an active program to locate a buyer and a plan to sell the business have been initiated; (iv) the sale of the business is probable within one year; (v) the business is being actively marketed for sale at a reasonable price relative to its fair value; and (vi) it is unlikely that the plan to sell will be withdrawn or that significant changes to the plan will be made. In determining the fair value of the assets less costs to sell, the Company considers factors including current sales prices for comparable assets, discounted cash flow projections, third party valuation and any indicative offers. The Company’s assumptions about fair value require significant judgment because the current market is highly sensitive to changes in economic conditions. The Company estimates the fair values of assets held for sale based on current market conditions and assumptions made by management, which may differ from actual results and may result in impairments if market conditions deteriorate. Any impairment loss on the initial classification and subsequent measurement is recognized as an expense. Any subsequent increase in fair value less costs to sell (not exceeding the accumulated impairment loss that has been previously recognized) is recognized in the income statement.
Recently issued accounting pronouncements	(n) Recently issued accounting pronouncements The authoritative bodies release standards and guidance which are assessed by management for impact on the Company’s consolidated financial statements. The following recently released accounting standard has not yet been adopted by the Company: In November 2021, the FASB issued ASU No. 2021-10, “Government Assistance.” This ASU improves financial reporting by requiring disclosures that increase the transparency of transactions with governments. The ASU is effective for the Company for annual periods, beginning December 15, 2021. Early adoption is permitted. The Company is in the process of assessing the impact of this ASU on its consolidated results of operations, cash flows, financial position and disclosures.

Summary of significant accoun_3

Summary of significant accounting policies (Tables)	9 Months Ended
	Sep. 30, 2022
Accounting Policies [Abstract]
Schedule of estimated useful lives of intangible assets	Intangible assets acquired individually or with a group of other assets or in a business combination and developed internally are carried at cost less accumulated amortization and accumulated impairment loss based on their estimated useful lives as follows: Customer-related intangible assets 1 - 9 years Marketing-related intangible assets 1 - 8 years Technology-related intangible assets 2 - 10 years

Accounts receivable, net of a_2

Accounts receivable, net of allowance for credit losses (Tables)	9 Months Ended
	Sep. 30, 2022
Receivables [Abstract]
Schedule of allowance for credit losses	The following table provides details of the Company’s allowance for credit losses on accounts receivable: Year ended December 31, 2021 Nine months ended September 30, 2022 Opening balance as of January 1 $ 27,707 $ 24,329 Additions charged/reversal released to cost and expense 910 1,558 Deductions/effect of exchange rate fluctuations (4,288) (5,450) Closing balance $ 24,329 $ 20,437

Fair value measurements (Tables

Fair value measurements (Tables)	9 Months Ended
	Sep. 30, 2022
Fair Value Disclosures [Abstract]
Schedule of fair value of assets and liabilities, including derivative instruments, at fair value on a 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 financial assets and liabilities were determined using the following inputs as of December 31, 2021 and September 30, 2022: As of December 31, 2021 Fair Value Measurements at Reporting Date Using Quoted Prices in Significant Significant Total (Level 1) (Level 2) (Level 3) Assets Derivative instruments (Note a, c) $ 34,070 $ — $ 34,070 $ — Deferred compensation plan assets (Note a, e) 38,584 — — 38,584 Total $ 72,654 $ — $ 34,070 $ 38,584 Liabilities Earn-out consideration (Note b, d) $ 5,406 $ — $ — $ 5,406 Derivative instruments (Note b, c) 15,254 — 15,254 — Deferred compensation plan liability (Note b, f) 38,007 — — 38,007 Total $ 58,667 $ — $ 15,254 $ 43,413 5. Fair value measurements (Continued) As of September 30, 2022 Fair Value Measurements at Reporting Date Using Quoted Prices in Significant Significant Total (Level 1) (Level 2) (Level 3) Assets Derivative instruments (Note a, c) $ 35,625 $ — $ 35,625 $ — Deferred compensation plan assets (Note a, e) 37,183 — — 37,183 Total $ 72,808 $ — $ 35,625 $ 37,183 Liabilities Earn-out consideration (Note b, d) $ 2,517 $ — $ — $ 2,517 Derivative instruments (Note b, c) 59,199 — 59,199 — Deferred compensation plan liability (Note b, f) 36,583 — — 36,583 Total $ 98,299 $ — $ 59,199 $ 39,100 (a) Derivative assets are included in “prepaid expenses and other current assets” and “other assets.” Deferred compensation plan assets are included in “other assets” in the consolidated balance sheets. (b) Included in “accrued expenses and other current liabilities” and “other liabilities” in the consolidated balance sheets. (c) The Company values its derivative instruments based on market observable inputs, including both forward and spot prices for the relevant currencies and interest rate indices for relevant interest rates. The quotes are taken from an independent market database. (d) The fair value of earn-out consideration, calculated as the present value of expected future payments to be made to the sellers of acquired businesses, was derived by estimating the future financial performance of the acquired businesses using the earn-out formula and performance targets specified in each purchase agreement and adjusting the result to reflect the Company’s estimate of the likelihood of achievement of such targets. Given the significance of the unobservable inputs, the valuations are classified in level 3 of the fair value hierarchy. (e) Deferred compensation plan assets consist of life insurance policies held under a Rabbi Trust. Assets held in the Rabbi Trust are valued based on the cash surrender value of the insurance contract, which is determined based on the fair value of the underlying assets included in the insurance portfolio and are therefore classified within level 3 of the fair value hierarchy. (f) The fair value of the deferred compensation plan liability is derived based on the fair value of the underlying assets in the insurance policies and is therefore classified within level 3 of the fair value hierarchy.
Schedule of roll-forward of fair value of earn-out consideration categorized as level 3 in fair value hierarchy	The following table provides a roll-forward of the fair value of earn-out consideration categorized as level 3 in the fair value hierarchy for the three and nine months ended September 30, 2021 and 2022: Three months ended September 30, Nine months ended September 30, 2021 2022 2021 2022 Opening balance $ 5,716 $ 5,406 $ 8,272 $ 5,406 Payments made on earn-out consideration (Note a) — (2,437) (2,556) (2,437) Change in fair value of earn-out consideration (Note b) $ — $ (452) $ — $ (452) Others (Note c) 440 $ — 440 $ — Closing balance $ 6,156 $ 2,517 $ 6,156 $ 2,517 (a) Includes an interest payment on earn-out consideration in excess of the acquisition date fair value, which is included in “cash flows from operating activities,” amounting to $440 for the three and nine months ended September 30, 2021 and $0 for the three and nine months ended September 30, 2022. (b) Changes in the fair value of earn-out consideration are reported in “other operating (income) expense, net” in the consolidated statements of income. (c) “Others” is comprised of interest expense included in “interest income (expense), net” and the impact of changes in foreign exchange reported in “foreign exchange gains (losses), net” in the consolidated statements of income. This also includes a cumulative translation adjustment reported as a component of “other comprehensive income (loss).” The following table provides a roll-forward of the fair value of deferred compensation liabilities categorized as level 3 in the fair value hierarchy for the three and nine months ended September 30, 2021 and 2022: Three months ended September 30, Nine months ended September 30, 2021 2022 2021 2022 Opening balance $ 35,034 $ 37,833 $ 26,390 $ 38,007 Additions (net of redemption) 840 727 6,799 8,611 Change in fair value of deferred compensation plan liabilities (Note a) (159) (1,977) 2,526 (10,035) Closing balance $ 35,715 $ 36,583 $ 35,715 $ 36,583 5. Fair value measurements (Continued) (a) Changes in the fair value of deferred compensation plan liabilities are reported in “selling, general and administrative expenses” in the consolidated statements of income.
Schedule of roll-forward of fair value of deferred compensation plan assets categorized as level 3 in fair value hierarchy	The following table provides a roll-forward of the fair value of deferred compensation plan assets categorized as level 3 in the fair value hierarchy for the three and nine months ended September 30, 2021 and 2022: Three months ended September 30, Nine months ended September 30, 2021 2022 2021 2022 Opening balance $ 35,533 $ 38,422 $ 26,832 $ 38,584 Additions (net of redemption) 857 725 6,816 8,610 Change in fair value of deferred compensation plan assets (Note a) (84) (1,964) 2,658 (10,011) Closing balance $ 36,306 $ 37,183 $ 36,306 $ 37,183

Derivative financial instrume_2

Derivative financial instruments (Tables)	9 Months Ended
	Sep. 30, 2022
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Schedule of 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 December 31, 2021 As of September 30, 2022 As of December 31, 2021 As of September 30, 2022 Foreign exchange forward contracts denominated in: United States Dollars (sell) Indian Rupees (buy) $ 1,348,600 $ 1,617,900 $ 26,247 $ (42,942) United States Dollars (sell) Mexican Peso (buy) 23,750 31,000 140 484 United States Dollars (sell) Philippines Peso (buy) 75,600 78,600 (2,215) (6,548) Euro (sell) United States Dollars (buy) 120,994 104,785 2,634 12,786 Singapore Dollars (buy) United States Dollars (sell) 3,655 48,736 65 (1,140) Euro (sell) Romanian Leu (buy) 47,506 42,726 (233) 380 Japanese Yen (sell) Chinese Renminbi (buy) 10,440 3,124 202 394 United States Dollars (sell) Chinese Renminbi (buy) 45,000 11,250 120 (872) Pound Sterling (sell) United States Dollars (buy) 49,031 29,917 545 4,291 United States Dollars (sell) Hungarian Font (buy) 39,000 22,500 (2,174) (3,238) Hungarian Font (Sell) Euro (buy) 2,828 — (17) — Australian Dollars (sell) Indian Rupees (buy) 97,053 74,719 1,234 4,699 USD (Sell) Polish Zloty (buy) — 24,000 — (2,515) Japanese Yen (sell) US Dollar (buy) — 10,000 — 808 Israel Shekel (sell) US Dollar (buy) — 3,000 — 107 South African Rand (sell) US Dollar (buy) — 15,000 — 764 Interest rate swaps (floating to fixed) 460,135 439,220 (7,732) 8,968 $ 18,816 $ (23,574) (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, foreign exchange, interest rate or market risks. However, the amounts exchanged are based on the notional amounts and other provisions of the underlying derivative financial instrument agreements. Notional amounts are denominated in U.S. dollars. (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.
Schedule of fair value of derivative instruments and their location in the Company's 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 December 31, 2021 As of September 30, 2022 As of December 31, 2021 As of September 30, 2022 Assets Prepaid expenses and other current assets $ 16,064 $ 27,363 $ 3,130 $ 2,727 Other assets $ 14,876 $ 5,524 $ — $ 11 Liabilities Accrued expenses and other current liabilities $ 11,408 $ 32,150 $ 1,090 $ 16,971 Other liabilities $ 2,756 $ 10,078 $ — $ —
Schedule gains (losses) recorded as component of other comprehensive income (loss) in connection with cash flow hedges	In connection with cash flow hedges, the gains (losses) recorded as a component of other comprehensive income (loss) (“OCI”), and the related tax effects are summarized below: Three months ended September 30, 2021 2022 Before Tax Net of Before Tax Net of Opening balance $ (7,883) $ 1,355 $ (6,528) $ 8,284 $ (3,078) $ 5,206 Net gains (losses) reclassified into statement of 2,443 (526) 1,917 (2,274) (153) (2,427) Changes in fair value of effective portion of 11,984 (2,278) 9,706 (19,328) 2,703 (16,625) Gain (loss) on cash flow hedging derivatives, net 9,541 (1,752) 7,789 (17,054) 2,856 (14,198) Closing balance $ 1,658 $ (397) $ 1,261 $ (8,770) $ (222) $ (8,992) Nine months ended September 30, 2021 2022 Before Tax Net of Before Tax Net of Opening balance $ (10,921) $ 1,861 $ (9,060) $ 17,468 $ (3,404) $ 14,064 Net gains (losses) reclassified into statement of 6,361 (1,463) 4,898 (2,551) (423) (2,974) Changes in fair value of effective portion of 18,940 (3,721) 15,219 (28,789) 2,759 (26,030) Gain (loss) on cash flow hedging derivatives, net 12,579 (2,258) 10,321 (26,238) 3,182 (23,056) Closing balance $ 1,658 $ (397) $ 1,261 $ (8,770) $ (222) $ (8,992)
Schedule of gains or losses recognized in other comprehensive income (loss)	The gains or losses recognized in other comprehensive income (loss) and their effects on financial performance are summarized below: Derivatives in Cash Flow Hedging Relationships Amount of Gain (Loss) recognized in OCI on Derivatives (Effective Portion) Location of Gain (Loss) reclassified from OCI into Statement of Income (Effective Portion) Amount of Gain (Loss) reclassified from OCI into Statement of Income (Effective Portion) Three months ended September 30, Nine months ended September 30, Three months ended September 30, Nine months ended September 30, 2021 2022 2021 2022 2021 2022 2021 2022 Forward foreign $ 12,175 $ (22,264) $ 17,457 $ (42,948) Revenue $ 416 $ 1,089 $ 515 $ 2,269 Interest rate swaps $ (191) $ 2,936 $ 667 $ 14,159 Cost of revenue 3,160 (3,334) 9,288 (2,284) Treasury rate lock $ — $ — $ 816 $ — Selling, general and 849 (566) 2,513 (116) Interest expense (1,982) 537 (5,955) (2,420) $ 11,984 $ (19,328) $ 18,940 $ (28,789) $ 2,443 $ (2,274) $ 6,361 $ (2,551) Amount of Gain (Loss) recognized in Statement of Income on Derivatives Three months ended September 30, Nine months ended September 30, Derivatives not designated as hedging instruments Location of Gain (Loss) recognized in Statement of Income on Derivatives 2021 2022 2021 2022 Forward foreign exchange contracts (Note a) Foreign exchange gains (losses), net $ 3,938 $ (12,705) $ 8,775 $ (29,649) $ 3,938 $ (12,705) $ 8,775 $ (29,649) (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 cu_2

Prepaid expenses and other current assets (Tables)	9 Months Ended
	Sep. 30, 2022
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Schedule of prepaid expenses and other current assets	Prepaid expenses and other current assets consist of the following: As of December 31, 2021 As of September 30, 2022 Advance income and non-income taxes $ 28,075 $ 110,908 Contract asset (Note 20) 8,506 14,506 Prepaid expenses 38,528 44,341 Derivative instruments 19,194 30,090 Employee advances 2,797 3,199 Deposits 5,839 4,970 Advances to suppliers 804 797 Others 30,698 21,014 $ 134,441 $ 229,825 As of September 30, 2022, the Company reclassified certain prepaid expenses and other current assets amounting to $1,200 to assets held for sale. See Note 8 for additional information.

Assets and liabilities held f_2

Assets and liabilities held for sale (Tables)	9 Months Ended
	Sep. 30, 2022
Discontinued Operations and Disposal Groups [Abstract]
Schedule of assets and liabilities held for sale	The components of assets and liabilities of the business classified as held for sale (after recording an impairment charge) in the consolidated balance sheet consist of the following: As of September 30, 2022 Accounts receivable $ 4,653 Prepaid expense and other current assets 1,200 Property, plant and equipment, net 18 Intangible assets, net 6,370 Contract cost assets 1,417 Other assets 1,963 Assets of business held for sale $ 15,621 Accounts payable $ 410 Accrued expenses and other current liabilities 7,141 Other liabilities 859 Liabilities of business held for sale $ 8,410

Property, plant and equipment_2

Property, plant and equipment, net (Tables)	9 Months Ended
	Sep. 30, 2022
Property, Plant and Equipment [Abstract]
Schedule of gross and net amount of property, plant and equipment	The following table provides the gross and net amount of property, plant and equipment: As of December 31, 2021 As of September 30, 2022 Property, plant and equipment, gross $ 818,452 $ 754,762 Less: Accumulated depreciation and amortization (603,363) (574,383) Property, plant and equipment, net $ 215,089 $ 180,379

Goodwill and intangible assets

Goodwill and intangible assets (Tables)	9 Months Ended
	Sep. 30, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of changes in goodwill	The following table presents the changes in goodwill for the year ended December 31, 2021 and nine months ended September 30, 2022: For the year ended December 31, 2021 For the nine months ended September 30, 2022 Opening balance 1,695,688 1,731,027 Goodwill relating to acquisitions consummated during the period 44,216 — Impact of measurement period adjustments 1,205 1,817 Reclassified as held for sale — (1,625) Effect of exchange rate fluctuations (10,082) (50,287) Closing balance 1,731,027 1,680,932
Schedule of goodwill	The following table presents the changes in goodwill by reporting unit for the year ended December 31, 2021: Financial Services Consumer and Healthcare High Tech and Manufacturing Total Opening balance 420,172 607,574 667,942 1,695,688 Goodwill relating to acquisitions consummated during the period 4,167 7,032 33,017 44,216 Impact of measurement period adjustments 35 309 861 1,205 Effect of exchange rate fluctuations (3,117) (3,795) (3,170) (10,082) Closing balance 421,257 611,120 698,650 1,731,027 The following table presents the changes in goodwill by reporting unit for the nine months ended September 30, 2022: Financial Services Consumer and Healthcare High Tech and Manufacturing Total Opening balance 421,257 611,120 698,650 1,731,027 Impact of measurement period adjustments 171 289 1,357 1,817 Reclassified as held for sale — (1,625) — (1,625) Effect of exchange rate fluctuations (13,796) (18,143) (18,348) (50,287) Closing balance 407,632 591,641 681,659 1,680,932
Summary of intangible assets	The Company’s intangible assets are as follows: As of December 31, 2021 As of September 30, 2022 Gross Accumulated amortization Net Gross Accumulated amortization Net Customer-related intangible assets $ 489,974 $ 394,688 $ 95,286 $ 471,875 $ 402,357 $ 69,518 Marketing-related intangible assets 98,870 76,663 22,207 97,710 81,215 16,495 Technology-related intangible assets 171,772 119,630 52,142 125,497 110,284 15,213 $ 760,616 $ 590,981 $ 169,635 $ 695,082 $ 593,856 $ 101,226
Schedule of impairment charge recorded for various categories of assets	The summary below presents the impairment charges (on intangibles and goodwill) and write-downs (on property, plant and equipment) recorded for various categories of assets during the three and nine months ended September 30, 2021 and September 30, 2022: Three months ended September 30, Nine months ended September 30, 2021 2022 2021 2022 Technology related intangibles $ — $ 19,116 $ 205 $ 19,116 Customer related intangibles — 685 — 685 Goodwill — 1,625 — 1,625 Total intangibles and goodwill $ — $ 21,426 $ 205 $ 21,426 Property, plant and equipment $ — $ — $ 710 $ 1,377 Total property, plant and equipment $ — $ — $ 710 $ 1,377 Total impairment and write-down $ — $ 21,426 $ 915 $ 22,803

Long-term debt (Tables)

Long-term debt (Tables)	9 Months Ended
	Sep. 30, 2022
Debt Disclosure [Abstract]
Schedule of maturity profile of term loan outstanding net of debt amortization expense	The maturity profile of the term loan outstanding as of September 30, 2022, net of debt amortization expense, is as follows: Year ended Amount 2022 8,393 2023 526,749 Total $ 535,142
Summary of long term debt	A summary of the Company’s long-term debt is as follows: As of December 31, 2021 As of September 30, 2022 Credit facility, net of amortization expenses $ 560,313 $ 535,142 3.70% 2017 Senior Notes, net of debt amortization expenses 349,869 — 3.375% 2019 Senior Notes, net of debt amortization expenses 398,298 398,734 1.750% 2021 Senior Notes, net of debt amortization expenses 347,429 347,879 Total $ 1,655,909 $ 1,281,755 Current portion 383,433 535,142 Non-current portion 1,272,476 746,613 Total $ 1,655,909 $ 1,281,755

Accrued expenses and other cu_2

Accrued expenses and other current liabilities (Tables)	9 Months Ended
	Sep. 30, 2022
Payables and Accruals [Abstract]
Schedule of accrued expenses and other current liabilities	Accrued expenses and other current liabilities consist of the following: As of December 31, 2021 As of September 30, 2022 Accrued expenses $ 162,054 $ 129,877 Accrued employee cost 307,777 230,013 Earn-out consideration 2,501 2,517 Statutory liabilities 67,948 69,857 Retirement benefits 1,746 1,657 Compensated absences 26,596 24,505 Derivative instruments 12,498 49,121 Contract liabilities (Note 20) 160,602 144,441 Finance leases liability 18,549 13,321 Other liabilities 31,169 35,175 $ 791,440 $ 700,484

Other liabilities (Tables)

Other liabilities (Tables)	9 Months Ended
	Sep. 30, 2022
Other Liabilities Disclosure [Abstract]
Schedule of other liabilities	Other liabilities consist of the following: As of December 31, 2021 As of September 30, 2022 Accrued employee cost $ 15,790 $ 20,647 Earn-out consideration 2,905 — Retirement benefits 11,993 11,987 Compensated absences 52,023 46,293 Derivative instruments 2,756 10,078 Contract liabilities (Note 20) 80,222 63,868 Finance leases liability 16,297 11,897 Others 63,224 70,643 $ 245,210 $ 235,413

Employee benefit plans (Tables)

Employee benefit plans (Tables)	9 Months Ended
	Sep. 30, 2022
Retirement Benefits [Abstract]
Schedule of net defined benefit plan costs	Net defined benefit plan costs for the three and nine months ended September 30, 2021 and 2022 include the following components: Three months ended September 30, Nine months ended September 30, 2021 2022 2021 2022 Service costs $ 3,454 $ 3,505 $ 10,528 $ 10,804 Interest costs 1,363 1,424 4,135 4,394 Amortization of actuarial loss 558 178 1,704 550 Expected return on plan assets (1,534) (1,457) (4,605) (4,502) Net defined benefit plan costs $ 3,841 $ 3,650 $ 11,762 $ 11,246
Schedule of amounts contributed to defined contribution plans in various jurisdictions	During the three and nine months ended September 30, 2021 and 2022, the Company contributed the following amounts to defined contribution plans in various jurisdictions: Three months ended September 30, Nine months ended September 30, 2021 2022 2021 2022 India $ 9,637 $ 11,015 $ 27,445 $ 32,629 U.S. 5,020 5,060 15,508 16,968 U.K. 4,301 4,676 12,074 16,398 China 6,362 6,772 18,433 20,003 Other regions 3,913 4,351 11,155 13,728 Total $ 29,233 $ 31,874 $ 84,615 $ 99,726

Stock-based compensation (Table

Stock-based compensation (Tables)	9 Months Ended
	Sep. 30, 2022
Share-Based Payment Arrangement [Abstract]
Schedule of significant assumptions used in determining fair value of options granted	The following table shows the significant assumptions used in determining the fair value of options granted in the nine months ended September 30, 2021 and September 30, 2022. The Company granted options covering 1,831,180 common shares in the nine months ended September 30, 2021. Nine months ended September 30, 2021 Nine months ended September 30, 2022 Dividend yield 0.84 % — 1.08% 0.96 % Expected life (in months) 84 84 Risk-free rate of interest 1.12 % — 1.37% 1.71 % Volatility 26.05 % — 26.18% 26.29 %
Schedule of stock option activity	A summary of stock option activity during the nine months ended September 30, 2022 is set out below: Nine Months Ended September 30, 2022 Shares Weighted Weighted average remaining contractual life (years) Aggregate Outstanding as of January 1, 2022 8,008,296 31.30 6.1 — Granted 475,695 52.12 — — Forfeited (70,841) 41.46 — — Expired — — — — Exercised (110,000) 26.87 — 1,789 Outstanding as of September 30, 2022 8,303,150 32.46 5.5 100,968 Vested as of September 30, 2022 and expected to vest thereafter (Note a) 7,783,195 31.70 5.5 99,577 Vested and exercisable as of September 30, 2022 3,766,735 24.73 3.3 71,706 Weighted average grant date fair value of grants during the period 14.19 (a) Options expected to vest reflect an estimated forfeiture rate.
Schedule of restricted share units activity	A summary of RSU activity during the nine months ended September 30, 2022 is set out below: Nine Months Ended September 30, 2022 Number of Restricted Share Units Weighted Average Grant Date Fair Value Outstanding as of January 1, 2022 759,507 42.29 Granted 206,280 45.66 Vested (Note a) (28,866) 47.63 Forfeited (54,200) 42.49 Outstanding as of September 30, 2022 882,721 42.89 Expected to vest (Note b) 803,557 (a) 28,866 RSUs vested during the nine months ended September 30, 2022 in respect of which 19,992 shares (net of minimum statutory tax withholding) were issued during the nine months ended September 30, 2022. (b) The number of RSUs expected to vest reflects the application of an estimated forfeiture rate.
Schedule of performance units activity	A summary of PU activity during the nine months ended September 30, 2022 is set out below: Nine Months Ended September 30, 2022 Number of Performance Units Weighted Average Grant Date Fair Value Maximum Shares Eligible to Receive Outstanding as of January 1, 2022 4,583,155 39.40 4,583,155 Granted 1,590,794 44.50 3,181,588 Vested (Note a) (2,161,789) 34.61 (2,161,789) Forfeited (445,773) 43.46 (577,995) Adjustment upon final determination of level of performance goal achievement (Note b) 28,325 44.01 28,325 Outstanding as of September 30, 2022 3,594,712 44.07 5,053,284 Expected to vest (Note c) 3,063,863 (a) 2,161,789 PUs that vested during the period were net settled upon vesting by issuing 1,300,511 shares (net of minimum statutory tax withholding). (b) Represents an adjustment made in March 2022 to the number of shares subject to the PUs granted in 2021 upon certification of the level of achievement of the performance targets underlying such awards. (c) The number of PUs expected to vest reflects the application of an estimated forfeiture rate.

Earnings per share (Tables)

Earnings per share (Tables)	9 Months Ended
	Sep. 30, 2022
Earnings Per Share [Abstract]
Schedule of earnings per share	The number of shares subject to stock awards outstanding but not included in the computation of diluted earnings per common share because their effect was anti-dilutive is 1,698,735 and 2,757,114 for the nine months ended September 30, 2021 and 2022, respectively, and 1,556,671 and 2,667,958 for the three months ended September 30, 2021 and 2022, respectively. Three months ended September 30, Nine months ended September 30, 2021 2022 2021 2022 Net income $ 102,386 $ 95,843 $ 296,363 $ 263,692 Weighted average number of common shares used in computing basic earnings per common share 187,856,026 183,312,013 187,945,234 184,456,047 Dilutive effect of stock-based awards 5,303,903 4,087,191 4,940,018 3,818,373 Weighted average number of common shares used in computing dilutive earnings per common share 193,159,929 187,399,204 192,885,252 188,274,420 Earnings per common share Basic $ 0.55 $ 0.52 $ 1.58 $ 1.43 Diluted $ 0.53 $ 0.51 $ 1.54 $ 1.40

Segment reporting (Tables)

Segment reporting (Tables)	9 Months Ended
	Sep. 30, 2022
Segment Reporting [Abstract]
Schedule of revenue and adjusted income from operations by reporting segments	Revenues and adjusted income from operations for each of the Company’s segments for the three months ended September 30, 2021 were as follows: Net revenues Data-Tech-AI Digital operations Total AOI Financial Services 107,683 150,838 258,521 32,514 Consumer and Healthcare 168,801 219,268 388,069 63,681 High Tech and Manufacturing 151,770 214,971 366,741 68,263 Total reportable segment 428,254 585,077 1,013,331 164,458 Others# 554 1,852 2,406 4,484 Total 428,808 586,929 1,015,737 168,942 Stock-based compensation (21,485) Amortization and impairment of acquired intangible assets (other than included above) (13,688) Foreign exchange gains (losses), net 2,733 Interest income (expense), net (12,765) Income tax expense (21,351) Net income 102,386 #Revenues, net for “Others” primarily represents the impact of foreign exchange fluctuations, which is not allocated to the Company’s segments for management’s internal reporting purposes. Adjusted income from operations for “Others” primarily represents the impact of over-absorption of overhead and foreign exchange fluctuations, which are not allocated to the Company’s segments for management’s internal reporting purposes. Revenues and adjusted income from operations for each of the Company’s segments for the three months ended September 30, 2022 were as follows: Net revenues Data-Tech-AI Digital operations Total AOI Financial Services 137,629 166,216 303,845 41,008 Consumer and Healthcare 194,154 218,695 412,849 49,598 High Tech and Manufacturing 188,455 236,837 425,292 69,553 Total reportable segment 520,238 621,748 1,141,986 160,159 Others* (10,508) (20,441) (30,949) 21,591 Total 509,730 601,307 1,111,037 181,750 Business held for sale (refer to Note (a) below and Note 8) (3,932) 7,069 Total (excluding business held for sale - refer to Note (a) below and Note 8) 1,107,105 188,819 Stock-based compensation (19,202) Amortization and impairment of acquired intangible assets (other than included above) (10,516) Foreign exchange gains (losses), net 3,867 Interest income (expense), net (13,399) Business held for sale (refer to Note (a) below and Note 8) (7,069) Impairment charge on assets classified as held for sale (refer to Note (a) below and Note 8) (21,426) Income tax expense (25,231) Net income 95,843 (a) During the second quarter of 2022, the Company's management approved a plan to divest a business that comprises part of the Company's Consumer and Healthcare segment. The revenues and associated losses, including an impairment charge recorded in the third quarter of 2022, attributable to this business have been excluded from the computation of adjusted operating income margin with effect from April 1, 2022, as management believes that excluding these items provides useful information about the Company's financial performance and underlying business trends. *Revenues, net for “Others” primarily represents the impact of foreign exchange fluctuations, which is not allocated to the Company’s segments for management’s internal reporting purposes. Adjusted income from operations for “Others” primarily represents the impact of under-absorption of overhead, unallocated allowance for credit losses and foreign exchange fluctuations, which are not allocated to the Company’s segments for management’s internal reporting purposes. Revenues and adjusted income from operations for each of the Company’s segments for the nine months ended September 30, 2021 were as follows: Net revenues Data-Tech-AI Digital operations Total AOI Financial Services 293,207 457,383 750,590 98,972 Consumer and Healthcare 476,822 624,361 1,101,183 184,647 High Tech and Manufacturing 434,143 647,623 1,081,766 203,915 Total reportable segment 1,204,172 1,729,367 2,933,539 487,534 Others## 4,340 12,055 16,395 21,087 Total 1,208,512 1,741,422 2,949,934 508,621 Stock-based compensation (58,604) Amortization and impairment of acquired intangible assets (other than included above) (43,977) Foreign exchange gains (losses), net 11,529 Interest income (expense), net (38,198) Income tax expense (83,008) Net income 296,363 ##Revenues, net for “Others” primarily represents the impact of foreign exchange fluctuations, which is not allocated to the Company’s segments for management’s internal reporting purposes. Adjusted income from operations for “Others” primarily represents the impact of over-absorption of overhead and foreign exchange fluctuations, which are not allocated to the Company’s segments for management’s internal reporting purposes. Revenues and adjusted income from operations for each of the Company’s segments for the nine months ended September 30, 2022 were as follows: Net revenues Data-Tech-AI Digital operations Total AOI Financial Services 391,485 481,116 872,601 102,747 Consumer and Healthcare 560,561 662,721 1,223,282 158,290 High Tech and Manufacturing 530,975 694,725 1,225,700 207,850 Total reportable segment 1,483,021 1,838,562 3,321,583 468,887 Others** (18,002) (34,954) (52,956) 48,455 Total 1,465,019 1,803,608 3,268,627 517,342 Business held for sale (refer to Note (b) below and Note 8) (8,843) 14,291 Total (excluding business held for sale - refer to Note (b) below and Note 8) 3,259,784 531,633 Stock-based compensation (54,894) Amortization and impairment of acquired intangible assets (other than included above) (32,709) Foreign exchange gains (losses), net 9,312 Interest income (expense), net (36,691) Business held for sale (refer to Note (b) below and Note 8) (14,291) Impairment charge on assets classified as held for sale (refer to Note (b) below and Note 8) (21,426) Restructuring expenses (refer to Note (c) below and Note 25) (38,815) Income tax expense (78,427) Net income 263,692 (b) During the second quarter of 2022, the Company's management approved a plan to divest a business that comprises part of the Company's Consumer and Healthcare segment. The revenues and associated losses, including an impairment charge recorded in the third quarter of 2022, attributable to this business have been excluded from the computation of adjusted operating income margin with effect from April 1, 2022, as management believes that excluding these items provides useful information about the Company's financial performance and underlying business trends. (c) The Company does not allocate these charges to individual segments in internal management reports used by the CODM. Accordingly, such expenses are included in the Company's segment reporting as “unallocated costs.” **Revenues, net for “Others” primarily represents the impact of foreign exchange fluctuations, which is not allocated to the Company’s segments for management’s internal reporting purposes. Adjusted income from operations for “Others” primarily represents the impact of under-absorption of overhead, unallocated allowance for credit losses and foreign exchange fluctuations, which are not allocated to the Company’s segments for management’s internal reporting purposes.

Net revenues (Tables)

Net revenues (Tables)	9 Months Ended
	Sep. 30, 2022
Revenues [Abstract]
Schedule of net revenues disaggregated by customer	In the following table, the Company’s revenue is disaggregated by the nature of services provided: Three months ended September 30, Nine months ended September 30, 2021 2022 2021 2022 Data-Tech-AI $ 428,808 $ 509,730 $ 1,208,512 $ 1,465,019 Digital Operations 586,929 601,307 1,741,422 1,803,608 Total net revenues $ 1,015,737 $ 1,111,037 $ 2,949,934 $ 3,268,627
Schedule of details of contract balances	The following table shows the details of the Company’s contract balances: As of December 31, 2021 As of September 30, 2022 Contract assets (Note a) $ 13,741 $ 18,646 Contract liabilities (Note b) Deferred transition revenue $ 155,077 $ 136,845 Advance from customers $ 85,747 $ 71,464 (a) Included in "prepaid expenses and other current assets" and "other assets" in the consolidated balance sheet. 20. Net revenues (Continued) (b) Included in "accrued expenses and other current liabilities" and "other liabilities" in the consolidated balance sheet.
Schedule of estimated revenue expected to be recognized in the future related to remaining performance obligation	The following table includes estimated revenue expected to be recognized in the future related to remaining performance obligations as of September 30, 2022: Particulars Total Less than 1 year 1-3 years 3-5 years After 5 years Transaction price allocated to remaining performance obligations $ 208,309 $ 144,441 $ 52,277 $ 10,494 $ 1,097 Transaction price allocated to remaining performance obligations relating to business held for sale $ 2,038 $ 2,038 $ — $ — $ —
Schedule of contract cost assets	The following table provides details of the Company’s contract cost assets: Three months ended September 30, Nine months ended September 30, 2021 2022 2021 2022 Particulars Sales incentive programs Transition activities Sales incentive programs Transition activities Sales incentive programs Transition activities Sales incentive programs Transition activities Opening balance $ 31,559 $ 210,747 $ 29,186 $ 198,401 $ 33,390 $ 192,507 $ 32,296 $ 206,498 Closing balance 31,058 209,320 28,718 189,419 31,058 209,320 28,718 189,419 Amortization 5,041 23,028 6,632 23,767 14,576 58,644 19,220 66,180

Other operating (income) expe_2

Other operating (income) expense, net (Tables)	9 Months Ended
	Sep. 30, 2022
Other Income and Expenses [Abstract]
Schedule of other operating (income) expense, net	Three months ended September 30, Nine months ended September 30, 2021 2022 2021 2022 Write-down of intangible assets and property, plant and equipment $ — $ — $ 915 $ 1,377 Write-down of operating right-of-use assets and other assets* — — — 20,307 Impairment charge on intangible assets and goodwill held-for-sale — 21,426 — 21,426 Other operating income (93) (489) (1,132) (953) Other operating (income) expense, net $ (93) $ 20,937 $ (217) $ 42,157 *See Notes 10 and 25 for additional information about other operating (income) expense, net for the three and nine months ended September 30, 2022.

Interest income (expense), net

Interest income (expense), net (Tables)	9 Months Ended
	Sep. 30, 2022
Banking and Thrift, Interest [Abstract]
Schedule of interest income (expense), net	Three months ended September 30, Nine months ended September 30, 2021 2022 2021 2022 Interest income $ 2,068 $ 1,440 $ 4,544 $ 4,042 Interest expense (14,833) (14,839) (42,742) (40,733) Interest income (expense), net $ (12,765) $ (13,399) $ (38,198) $ (36,691)

Income taxes (Tables)

Income taxes (Tables)	9 Months Ended
	Sep. 30, 2022
Income Tax Disclosure [Abstract]
Schedule of 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 for the nine months ended September 30, 2022 : Nine months ended September 30, 2022 Opening balance at January 1 $ 25,651 Increase related to prior year tax positions, including recorded in acquisition accounting 16 Decrease related to prior year tax positions (1,678) Decrease related to prior year tax positions due to lapse of applicable statute of limitation (84) Effect of exchange rate changes (1,232) Closing balance at September 30 $ 22,673

Organization - Narrative (Detai

Organization - Narrative (Detail)	Sep. 30, 2022 Employee Country
Product Information [Line Items]
Number of countries in which entity operates | Country	30
Minimum
Product Information [Line Items]
Number of employees around the globe, minimum | Employee	117,700

Summary of Significant Accoun_4

Summary of Significant Accounting Policies - Schedule of estimated useful lives of intangible assets (Detail)	9 Months Ended
	Sep. 30, 2022
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	9 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	8 years
Technology-related intangible assets | Minimum
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets estimated useful lives	2 years
Technology-related intangible assets | Maximum
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets estimated useful lives	10 years

Summary of Significant Accoun_5

Summary of Significant Accounting Policies - Narrative (Detail)	9 Months Ended
	Sep. 30, 2022
Minimum
Schedule Of Significant Accounting Policies [Line Items]
Additional terms of termination option	1 year
Maximum
Schedule Of Significant Accounting Policies [Line Items]
Additional terms of termination option	10 years

Business acquisitions - Hoodoo

Business acquisitions - Hoodoo Digital - Narrative (Details) - USD ($) $ in Thousands	9 Months Ended		12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021	Dec. 31, 2020
Business Acquisition [Line Items]
Payment for business acquisitions, net of cash acquired	$ (973)	$ 6,613
Goodwill	1,680,932		$ 1,731,027	$ 1,695,688
Hoodoo Digital, LLC
Business Acquisition [Line Items]
Ownership percentage acquired (in percentage)			100%
Purchase consideration			$ 66,722
Payment for business acquisitions, net of cash acquired			64,439
Cash and cash equivalents			2,283
Cash consideration to acquired certain assets and assumed certain liabilities			67,695
Consideration payable			$ 973
Measurement Period Adjustment Related To Taxes	$ 1,688
Measurement period			1 year
Acquired intangible assets, weighted average amortization period			5 years
Goodwill			$ 46,033
Acquisition related cost			1,177
Acquired assets			5,629
Liabilities assumed			1,852
Indemnification assets			278
Hoodoo Digital, LLC | Financial Services
Business Acquisition [Line Items]
Goodwill			4,338
Hoodoo Digital, LLC | Consumer and Healthcare
Business Acquisition [Line Items]
Goodwill			7,321
Hoodoo Digital, LLC | High Tech and Manufacturing
Business Acquisition [Line Items]
Goodwill			34,374
Hoodoo Digital, LLC | Customer-related intangible assets
Business Acquisition [Line Items]
Acquired intangibles			16,200
Hoodoo Digital, LLC | Marketing-related intangible assets
Business Acquisition [Line Items]
Acquired intangibles			$ 2,400

Business acquisitions - Enquero

Business acquisitions - Enquero inc. - Narrative (Details) - USD ($) $ in Thousands		9 Months Ended
	Dec. 31, 2020	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021
Business Acquisition [Line Items]
Payment for business acquisitions, net of cash acquired		$ (973)	$ 6,613
Goodwill	$ 1,695,688	$ 1,680,932		$ 1,731,027
Enquero Inc.
Business Acquisition [Line Items]
Ownership percentage acquired (in percentage)	100%
Purchase consideration	$ 148,797
Payment for business acquisitions, net of cash acquired	137,166
Cash and cash equivalents	11,631
Cash consideration to acquired certain assets and assumed certain liabilities	$ 141,938
Acquired intangible assets, weighted average amortization period	4 years
Goodwill	$ 87,874
Acquisition related cost	1,590
Acquired assets	32,879
Liabilities assumed	17,232
Recognized net deferred tax liability	14,343
Indemnification assets	5,968
Enquero Inc. | Financial Services
Business Acquisition [Line Items]
Goodwill	2,594
Enquero Inc. | Consumer and Healthcare
Business Acquisition [Line Items]
Goodwill	22,548
Enquero Inc. | High Tech and Manufacturing
Business Acquisition [Line Items]
Goodwill	62,732
Enquero Inc. | Customer-related intangible assets
Business Acquisition [Line Items]
Acquired intangibles	49,000
Enquero Inc. | Marketing-related intangible assets
Business Acquisition [Line Items]
Acquired intangibles	9,500
Enquero Inc. | Technology-related intangible assets
Business Acquisition [Line Items]
Acquired intangibles	$ 1,400

Business acquisitions - Somethi

Business acquisitions - SomethingDigital.Com LLC - Narrative (Details) $ in Thousands		9 Months Ended
	Oct. 05, 2020 USD ($) numberOfOperatingSegment	Sep. 30, 2022 USD ($) numberOfOperatingSegment	Sep. 30, 2021 USD ($)	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)
Business Acquisition [Line Items]
Payment for business acquisitions, net of cash acquired		$ (973)	$ 6,613
Goodwill		$ 1,680,932		$ 1,731,027	$ 1,695,688
Number of reportable segments | numberOfOperatingSegment		3
Goodwill deductible for tax purposes		$ 305,244		$ 326,795
SomethingDigital.Com LLC
Business Acquisition [Line Items]
Ownership percentage acquired (in percentage)	100%
Purchase consideration	$ 57,451
Payment for business acquisitions, net of cash acquired	56,073
Cash and cash equivalents	1,378
Cash consideration to acquired certain assets and assumed certain liabilities	57,704
Consideration receivable	$ 253
Acquired intangible assets, weighted average amortization period	4 years
Goodwill	$ 36,926
Number of reportable segments | numberOfOperatingSegment	2
Goodwill deductible for tax purposes	$ 35,084
Acquisition related cost	1,060
Acquired assets	9,538
Liabilities assumed	4,494
Net deferred tax assets	81
SomethingDigital.Com LLC | Consumer and Healthcare
Business Acquisition [Line Items]
Goodwill	30,373
SomethingDigital.Com LLC | High Tech and Manufacturing
Business Acquisition [Line Items]
Goodwill	6,553
SomethingDigital.Com LLC | Customer-related intangible assets
Business Acquisition [Line Items]
Acquired intangibles	11,900
SomethingDigital.Com LLC | Marketing-related intangible assets
Business Acquisition [Line Items]
Acquired intangibles	$ 3,500

Business acquisitions - Right P

Business acquisitions - Right Point Consulting LLC - Narrative (Details) - USD ($) $ in Thousands	Nov. 12, 2019	Sep. 30, 2022	Dec. 31, 2021	Dec. 31, 2020
Business Acquisition [Line Items]
Goodwill		$ 1,680,932	$ 1,731,027	$ 1,695,688
Goodwill deductible for tax purposes		305,244	$ 326,795
Rightpoint Consulting LLC
Business Acquisition [Line Items]
Ownership percentage acquired (in percentage)	100%
Purchase consideration	$ 270,669
Payments to acquire businesses, net of cash acquired and payables	268,170
Cash and cash equivalents	2,499
Cash consideration to acquired certain assets and assumed certain liabilities	248,470
Consideration payable	$ 22,199	$ 2,517
Consideration in cash at closing date for limited liability company interests and vested options to selling equity holders (in percentage)	100%
Limited liability company interests and vested options to selling equity holders (in percentage)	25%
Deferred earn-out consideration rolling period to certain selling equity holders	3 years
Consideration for remaining limited liability company interests and vested options to selling equity holders (in percentage)	75%
Deferred variable earn-out consideration to certain selling equity holders	$ 21,500
Vested options rolling period to certain selling equity holders	3 years
Acquired intangible assets, weighted average amortization period	5 years
Goodwill	$ 177,181
Goodwill deductible for tax purposes	91,929
Acquisition related cost	7,385
Acquired assets	39,140
Liabilities assumed	22,295
Recognized net deferred tax liability	1,643
Rightpoint Consulting LLC | Financial Services
Business Acquisition [Line Items]
Goodwill	16,983
Rightpoint Consulting LLC | Consumer and Healthcare
Business Acquisition [Line Items]
Goodwill	42,993
Rightpoint Consulting LLC | High Tech and Manufacturing
Business Acquisition [Line Items]
Goodwill	117,205
Rightpoint Consulting LLC | Customer-related intangible assets
Business Acquisition [Line Items]
Acquired intangibles	46,000
Rightpoint Consulting LLC | Marketing-related intangible assets
Business Acquisition [Line Items]
Acquired intangibles	$ 29,000

Accounts Receivable, Net of A_3

Accounts Receivable, Net of Allowance for Credit Losses - Allowance for credit losses (Detail) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Receivables [Abstract]
Opening balance as of January 1	$ 24,329	$ 27,707
Additions charged/reversal released to cost and expense	1,558	910
Deductions/effect of exchange rate fluctuations	(5,450)	(4,288)
Closing balance	$ 20,437	$ 24,329

Accounts Receivable, Net of A_4

Accounts Receivable, Net of Allowance for Credit Losses - Narrative (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021	Dec. 31, 2020
Financing Receivable, Allowance for Credit Loss [Line Items]
Gross accounts receivable	$ 1,014,687		$ 1,014,687		$ 912,071
Allowance for credit losses	20,437		20,437		24,329	$ 27,707
Accounts receivable, net of allowance for credit losses of $24,329 and $20,437 as of December 31, 2021 and September 30, 2022, respectively	994,250		994,250		887,742
Deferred billings	59,103		59,103		48,071
Allowance for credit losses, other assets	3,198		3,198		3,711
Net deferred billings	55,905		55,905		44,360
Allowance for credit losses current period charge			513	$ 541
Factoring facility maximum capacity	100,000		100,000
Factoring facility, maximum capacity utilized	67,439		67,439		7,053
Factoring facility, amount outstanding	27,302		27,302		$ 0
Cost of factoring facility	40	$ 29	304	$ 146
Disposal Group, Held-for-sale, Not Discontinued Operations
Financing Receivable, Allowance for Credit Loss [Line Items]
Accounts receivable	$ 4,653		$ 4,653

Fair Value Measurements - Sched

Fair Value Measurements - Schedule of fair value of assets and liabilities, including derivative instruments, at fair value on a recurring basis (Detail) - Fair Value, Measurements, Recurring - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative instruments, assets	$ 35,625	$ 34,070
Deferred compensation plan assets	37,183	38,584
Total, assets	72,808	72,654
Earn-out Consideration	2,517	5,406
Derivative instruments, liabilities	59,199	15,254
Deferred compensation plan liability	36,583	38,007
Total, liabilities	98,299	58,667
Fair Value, Inputs, Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative instruments, assets	0	0
Deferred compensation plan assets	0	0
Total, assets	0	0
Earn-out Consideration	0	0
Derivative instruments, liabilities	0	0
Deferred compensation plan liability	0	0
Total, liabilities	0	0
Fair Value, Inputs, Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative instruments, assets	35,625	34,070
Deferred compensation plan assets	0	0
Total, assets	35,625	34,070
Earn-out Consideration	0	0
Derivative instruments, liabilities	59,199	15,254
Deferred compensation plan liability	0	0
Total, liabilities	59,199	15,254
Fair Value, Inputs, Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative instruments, assets	0	0
Deferred compensation plan assets	37,183	38,584
Total, assets	37,183	38,584
Earn-out Consideration	2,517	5,406
Derivative instruments, liabilities	0	0
Deferred compensation plan liability	36,583	38,007
Total, liabilities	$ 39,100	$ 43,413

Fair Value Measurements - Sch_2

Fair Value Measurements - Schedule of roll-forward of fair value of earn-out consideration categorized as level 3 in fair value hierarchy (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Payment of earn-out consideration include in cash flows from operating activities	$ 0	$ 440	$ 0	$ 440
Business acquisition contingent consideration
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Opening balance	5,406	5,716	5,406	8,272
Payments made on earn-out consideration (Note a)	(2,437)	0	(2,437)	(2,556)
Change in fair value of earn-out consideration (Note b)	(452)	0	(452)	0
Others (Note c)	0	440	0	440
Closing balance	$ 2,517	$ 6,156	$ 2,517	$ 6,156

Fair Value Measurements - Sch_3

Fair Value Measurements - Schedule of roll-forward of fair value of deferred compensation plan assets categorized as level 3 in fair value hierarchy (Detail) - Deferred compensation assets - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Opening balance	$ 38,422	$ 35,533	$ 38,584	$ 26,832
Additions (net of redemption)	725	857	8,610	6,816
Change in fair value of deferred compensation plan assets	(1,964)	(84)	(10,011)	2,658
Closing balance	$ 37,183	$ 36,306	$ 37,183	$ 36,306

Fair Value Measurements - Roll-

Fair Value Measurements - Roll-forward of fair value of deferred compensation liabilities categorized as Level 3 in fair value hierarchy (Detail) - Deferred compensation liabilities - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Opening balance	$ 37,833	$ 35,034	$ 38,007	$ 26,390
Additions (net of redemption)	727	840	8,611	6,799
Change in fair value of deferred compensation plan liabilities	(1,977)	(159)	(10,035)	2,526
Closing balance	$ 36,583	$ 35,715	$ 36,583	$ 35,715

Derivative Financial Instrume_3

Derivative Financial Instruments - Narrative (Detail) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2022	Mar. 31, 2021
Interest rate swaps | Maximum
Derivative [Line Items]
Derivatives, maturity period	51 months
Treasury rate lock
Derivative [Line Items]
Treasury lock on fair value edges, amount		$ 350,000
Derivative instrument, gain amortized	$ 571
Forward foreign exchange contracts | Maximum
Derivative [Line Items]
Derivatives, maturity period	51 months

Derivative Financial Instrume_4

Derivative Financial Instruments - Schedule of aggregate notional principal amounts of outstanding derivative financial instruments with related balance sheet exposure (Detail) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Derivative [Line Items]
Balance sheet exposure asset	$ (23,574)	$ 18,816
United States Dollars (sell) Indian Rupees (buy)
Derivative [Line Items]
Notional principal amounts	1,617,900	1,348,600
Balance sheet exposure asset	(42,942)	26,247
United States Dollars (sell) Mexican Peso (buy)
Derivative [Line Items]
Notional principal amounts	31,000	23,750
Balance sheet exposure asset	484	140
United States Dollars (sell) Philippines Peso (buy)
Derivative [Line Items]
Notional principal amounts	78,600	75,600
Balance sheet exposure asset	(6,548)	(2,215)
Euro (sell) United States Dollars (buy)
Derivative [Line Items]
Notional principal amounts	104,785	120,994
Balance sheet exposure asset	12,786	2,634
Singapore Dollars (buy) United States Dollars (sell)
Derivative [Line Items]
Notional principal amounts	48,736	3,655
Balance sheet exposure asset	(1,140)	65
Euro (sell) Romanian Leu (buy)
Derivative [Line Items]
Notional principal amounts	42,726	47,506
Balance sheet exposure asset	380	(233)
Japanese Yen (sell) Chinese Renminbi (buy)
Derivative [Line Items]
Notional principal amounts	3,124	10,440
Balance sheet exposure asset	394	202
United States Dollars (sell) Chinese Renminbi (buy)
Derivative [Line Items]
Notional principal amounts	11,250	45,000
Balance sheet exposure asset	(872)	120
Pound Sterling (sell) United States Dollars (buy)
Derivative [Line Items]
Notional principal amounts	29,917	49,031
Balance sheet exposure asset	4,291	545
United States Dollars (sell) Hungarian Font (buy)
Derivative [Line Items]
Notional principal amounts	22,500	39,000
Balance sheet exposure asset	(3,238)	(2,174)
Hungarian Font (Sell) Euro (buy)
Derivative [Line Items]
Notional principal amounts	0	2,828
Balance sheet exposure asset	0	(17)
Australian Dollars (sell) Indian Rupees (buy)
Derivative [Line Items]
Notional principal amounts	74,719	97,053
Balance sheet exposure asset	4,699	1,234
USD (Sell) Polish Zloty (buy)
Derivative [Line Items]
Notional principal amounts	24,000	0
Balance sheet exposure asset	(2,515)	0
Japanese Yen (sell) US Dollar (buy)
Derivative [Line Items]
Notional principal amounts	10,000	0
Balance sheet exposure asset	808	0
Israel Shekel (sell) US Dollar (buy)
Derivative [Line Items]
Notional principal amounts	3,000	0
Balance sheet exposure asset	107	0
South African Rand (sell) US Dollar (buy)
Derivative [Line Items]
Notional principal amounts	15,000	0
Balance sheet exposure asset	764	0
Interest rate swaps (floating to fixed)
Derivative [Line Items]
Notional principal amounts	439,220	460,135
Balance sheet exposure asset	$ 8,968	$ (7,732)

Derivative Financial Instrume_5

Derivative Financial Instruments - Schedule of fair value of derivative instruments and their location in the Company's financial statements (Detail) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Prepaid expenses and other current assets | Non-designated
Derivatives, Fair Value [Line Items]
Assets	$ 2,727	$ 3,130
Other assets | Non-designated
Derivatives, Fair Value [Line Items]
Assets	11	0
Accrued expenses and other current liabilities | Non-designated
Derivatives, Fair Value [Line Items]
Liabilities	16,971	1,090
Other liabilities | Non-designated
Derivatives, Fair Value [Line Items]
Liabilities	0	0
Cash flow hedges | Prepaid expenses and other current assets
Derivatives, Fair Value [Line Items]
Assets	27,363	16,064
Cash flow hedges | Other assets
Derivatives, Fair Value [Line Items]
Assets	5,524	14,876
Cash flow hedges | Accrued expenses and other current liabilities
Derivatives, Fair Value [Line Items]
Liabilities	32,150	11,408
Cash flow hedges | Other liabilities
Derivatives, Fair Value [Line Items]
Liabilities	$ 10,078	$ 2,756

Derivative Financial Instrume_6

Derivative Financial Instruments - Schedule gains (losses) recorded as component of other comprehensive income (loss) in connection with cash flow hedges (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Opening balance, before-tax amount	$ 8,284	$ (7,883)	$ 17,468	$ (10,921)
Net gains (losses) reclassified into statement of income on completion of hedged transactions, before-tax amount	(2,274)	2,443	(2,551)	6,361
Changes in fair value of effective portion of outstanding derivatives, net, before tax amount	(19,328)	11,984	(28,789)	18,940
Gain (loss) on cash flow hedging derivatives, net, before tax amount	(17,054)	9,541	(26,238)	12,579
Closing balance, before-tax amount	(8,770)	1,658	(8,770)	1,658
Opening balance, tax (expense) or benefit	(3,078)	1,355	(3,404)	1,861
Net gains (losses) reclassified into statement of income on completion of hedged transactions, tax (expense) or benefit	(153)	(526)	(423)	(1,463)
Changes in fair value of effective portion of outstanding derivatives, net, tax (expense) or benefit	2,703	(2,278)	2,759	(3,721)
Gain (loss) on cash flow hedging derivatives, net, tax (expense) or benefit	2,856	(1,752)	3,182	(2,258)
Closing balance, tax (expense) or benefit	(222)	(397)	(222)	(397)
Opening balance, net of tax amount	5,206	(6,528)	14,064	(9,060)
Net gains (losses) reclassified into statement of income on completion of hedged transactions, net of tax amount	(2,427)	1,917	(2,974)	4,898
Changes in fair value of effective portion of outstanding derivatives, net, net of tax amount	(16,625)	9,706	(26,030)	15,219
Gain (loss) on cash flow hedging derivatives, net, net of tax amount	(14,198)	7,789	(23,056)	10,321
Closing balance, net of tax amount	$ (8,992)	$ 1,261	$ (8,992)	$ 1,261

Derivative Financial Instrume_7

Derivative Financial Instruments - Schedule of gains or losses recognized in other comprehensive income (loss) (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Other Comprehensive Income (Loss) [Line Items]
Changes in fair value of effective portion of outstanding derivatives, net	$ (19,328)	$ 11,984	$ (28,789)	$ 18,940
Net gains (losses) reclassified into statement of income on completion of hedged transactions, before-tax amount	(2,274)	2,443	(2,551)	6,361
Non designated hedges, amount of (gain) loss recognized in statement of income on derivatives	(12,705)	3,938	(29,649)	8,775
Revenue
Other Comprehensive Income (Loss) [Line Items]
Net gains (losses) reclassified into statement of income on completion of hedged transactions, before-tax amount	1,089	416	2,269	515
Cost of revenue
Other Comprehensive Income (Loss) [Line Items]
Net gains (losses) reclassified into statement of income on completion of hedged transactions, before-tax amount	(3,334)	3,160	(2,284)	9,288
Selling, general and administrative expenses
Other Comprehensive Income (Loss) [Line Items]
Net gains (losses) reclassified into statement of income on completion of hedged transactions, before-tax amount	(566)	849	(116)	2,513
Interest expense
Other Comprehensive Income (Loss) [Line Items]
Net gains (losses) reclassified into statement of income on completion of hedged transactions, before-tax amount	537	(1,982)	(2,420)	(5,955)
Forward foreign exchange contracts
Other Comprehensive Income (Loss) [Line Items]
Changes in fair value of effective portion of outstanding derivatives, net	(22,264)	12,175	(42,948)	17,457
Forward foreign exchange contracts | Foreign exchange gains (losses), net | Non-designated
Other Comprehensive Income (Loss) [Line Items]
Non designated hedges, amount of (gain) loss recognized in statement of income on derivatives	(12,705)	3,938	(29,649)	8,775
Interest rate swaps
Other Comprehensive Income (Loss) [Line Items]
Changes in fair value of effective portion of outstanding derivatives, net	2,936	(191)	14,159	667
Treasury rate lock
Other Comprehensive Income (Loss) [Line Items]
Changes in fair value of effective portion of outstanding derivatives, net	$ 0	$ 0	$ 0	$ 816

Prepaid expenses and other cu_3

Prepaid expenses and other current assets - Schedule of prepaid expenses and other current assets (Detail) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Advance income and non-income taxes	$ 110,908	$ 28,075
Contract asset (Note 20)	14,506	8,506
Prepaid expenses	44,341	38,528
Derivative instruments	30,090	19,194
Employee advances	3,199	2,797
Deposits	4,970	5,839
Advances to suppliers	797	804
Others	21,014	30,698
Prepaid expenses and other current assets, net	$ 229,825	$ 134,441

Prepaid expenses and other cu_4

Prepaid expenses and other current assets -Narrative (Details) $ in Thousands	Sep. 30, 2022 USD ($)
Disposal Group, Held-for-sale, Not Discontinued Operations
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Prepaid expense and other current assets	$ 1,200

Assets and liabilities held f_3

Assets and liabilities held for sale - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Impairment charge on intangible assets and goodwill held-for-sale	$ 21,426	$ 0	$ 21,426	$ 0
Finite-Lived Intangible Assets
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Impairment charge on intangible assets and goodwill held-for-sale			19,801
Goodwill
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Impairment charge on intangible assets and goodwill held-for-sale			1,625
Disposal Group, Held-for-sale, Not Discontinued Operations
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Assets held for sale before impairment	37,047		37,047
Liabilities of business held for sale	$ 8,410		8,410		$ 0
Impairment charge on intangible assets and goodwill held-for-sale			$ 21,426

Assets and liabilities held f_4

Assets and liabilities held for sale (Details) - Disposal Group, Held-for-sale, Not Discontinued Operations - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Disposal Group, Including Discontinued Operation, Assets, Current [Abstract]
Accounts receivable	$ 4,653
Intangible assets, net	6,370
Assets of business held for sale	15,621	$ 0
Disposal Group, Including Discontinued Operation, Liabilities, Current [Abstract]
Prepaid expense and other current assets	1,200
Property, plant and equipment, net	18
Contract cost assets	1,417
Other assets	1,963
Accounts payable	410
Accrued expenses and other current liabilities	7,141
Other liabilities	859
Liabilities of business held for sale	$ 8,410	$ 0

Property, Plant and Equipment_3

Property, Plant and Equipment, Net - Schedule of gross and net amount of property, plant and equipment (Detail) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Property, Plant and Equipment [Abstract]
Property, plant and equipment, gross	$ 754,762	$ 818,452
Less: Accumulated depreciation and amortization	(574,383)	(603,363)
Property, plant and equipment, net	$ 180,379	$ 215,089

Property, Plant and Equipment_4

Property, Plant and Equipment, Net - Narrative (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021
Property, Plant and Equipment [Line Items]
Depreciation and amortization			$ 68,169	$ 82,344
Property, plant and equipment, gross	$ 754,762		754,762		$ 818,452
Disposal Group, Held-for-sale, Not Discontinued Operations
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	368		368
Property, plant, and equipment, owned, accumulated depreciation	350		350
Depreciation on PPE
Property, Plant and Equipment [Line Items]
Depreciation and amortization	13,442	$ 14,131	42,102	46,305
Computer software
Property, Plant and Equipment [Line Items]
Depreciation and amortization	$ 1,192	$ 1,461	$ 3,874	$ 4,469

Goodwill and Intangible Asset_2

Goodwill and Intangible Assets - Schedule of changes in goodwill (Detail) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Goodwill [Roll Forward]
Opening balance	$ 1,731,027	$ 1,695,688
Goodwill relating to acquisitions consummated during the period	0	44,216
Impact of measurement period adjustments	1,817	1,205
Reclassified as held for sale	(1,625)	0
Effect of exchange rate fluctuations	(50,287)	(10,082)
Closing balance	$ 1,680,932	$ 1,731,027

Goodwill and Intangible Asset_3

Goodwill and Intangible Assets - Changes in goodwill by reporting unit (Detail) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Goodwill [Roll Forward]
Opening balance	$ 1,731,027	$ 1,695,688
Goodwill relating to acquisitions consummated during the period	0	44,216
Impact of measurement period adjustments	1,817	1,205
Reclassified as held for sale	(1,625)	0
Effect of exchange rate fluctuations	(50,287)	(10,082)
Closing balance	1,680,932	1,731,027
Financial Services
Goodwill [Roll Forward]
Opening balance	421,257	420,172
Goodwill relating to acquisitions consummated during the period		4,167
Impact of measurement period adjustments	171	35
Reclassified as held for sale	0
Effect of exchange rate fluctuations	(13,796)	(3,117)
Closing balance	407,632	421,257
Consumer and Healthcare
Goodwill [Roll Forward]
Opening balance	611,120	607,574
Goodwill relating to acquisitions consummated during the period		7,032
Impact of measurement period adjustments	289	309
Reclassified as held for sale	(1,625)
Effect of exchange rate fluctuations	(18,143)	(3,795)
Closing balance	591,641	611,120
High Tech and Manufacturing
Goodwill [Roll Forward]
Opening balance	698,650	667,942
Goodwill relating to acquisitions consummated during the period		33,017
Impact of measurement period adjustments	1,357	861
Reclassified as held for sale	0
Effect of exchange rate fluctuations	(18,348)	(3,170)
Closing balance	$ 681,659	$ 698,650

Goodwill and Intangible Asset_4

Goodwill and Intangible Assets - Narrative (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021
Goodwill And Intangible Assets Disclosure [Line Items]
Goodwill deductible for tax purposes	$ 305,244		$ 305,244		$ 326,795
Reclassified as held for sale			1,625		$ 0
Amortization of acquired intangible assets	10,604	$ 13,898	32,805	$ 44,624
Intangible assets write-down	0	0	1,377	915
Disposal Group, Held-for-sale, Not Discontinued Operations
Goodwill And Intangible Assets Disclosure [Line Items]
Intangible assets held for sale, gross	50,432		50,432
Intangible assets held for sale, accumulated amortization	24,261		24,261
Internally developed and other intangibles
Goodwill And Intangible Assets Disclosure [Line Items]
Amortization of acquired intangible assets	$ 2,595	$ 6,919	12,264	$ 18,841
Consumer and Healthcare
Goodwill And Intangible Assets Disclosure [Line Items]
Reclassified as held for sale			$ 1,625

Goodwill and Intangible Asset_5

Goodwill and Intangible Assets - Schedule of intangible assets (Detail) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Acquired Finite-Lived Intangible Assets [Line Items]
Gross  carrying amount	$ 695,082	$ 760,616
Accumulated amortization  & Impairment	593,856	590,981
Net	101,226	169,635
Customer-related intangible assets
Acquired Finite-Lived Intangible Assets [Line Items]
Gross  carrying amount	471,875	489,974
Accumulated amortization  & Impairment	402,357	394,688
Net	69,518	95,286
Marketing-related intangible assets
Acquired Finite-Lived Intangible Assets [Line Items]
Gross  carrying amount	97,710	98,870
Accumulated amortization  & Impairment	81,215	76,663
Net	16,495	22,207
Technology-related intangible assets
Acquired Finite-Lived Intangible Assets [Line Items]
Gross  carrying amount	125,497	171,772
Accumulated amortization  & Impairment	110,284	119,630
Net	$ 15,213	$ 52,142

Goodwill and Intangible Asset_6

Goodwill and Intangible Assets - Schedule of impairment charge recorded for various categories of assets (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Acquired Finite-Lived Intangible Assets [Line Items]
Goodwill	$ 1,625	$ 0	$ 1,625	$ 0
Total intangibles and goodwill	21,426	0	21,426	205
Impairment charge on intangible assets and goodwill held-for-sale	21,426	0	21,426	0
Total impairment and write-down	21,426	0	22,803	915
Property, plant and equipment
Acquired Finite-Lived Intangible Assets [Line Items]
Impairment charge on intangible assets and goodwill held-for-sale	0	0	1,377	710
Technology-related intangible assets
Acquired Finite-Lived Intangible Assets [Line Items]
Impairment of intangible assets, finite-lived	19,116	0	19,116	205
Customer-related intangible assets
Acquired Finite-Lived Intangible Assets [Line Items]
Impairment of intangible assets, finite-lived	$ 685	$ 0	$ 685	$ 0

Short-Term Borrowings - Narrati

Short-Term Borrowings - Narrative (Detail) - USD ($)	1 Months Ended	9 Months Ended	12 Months Ended
	Aug. 31, 2018	Sep. 30, 2022	Dec. 31, 2021	Aug. 09, 2018
Line of Credit Facility [Line Items]
Fund-based and non-fund-based credit facilities limits available		$ 22,869,000	$ 24,727,000
Utilization of credit facility for non fund-based usage		$ 5,025,000	$ 5,848,000
Margin over LIBOR (in percentage)	1.375%	1.375%	1.375%
Commitment fee (in percentage)		0.20%	0.20%
Credit facility, amount utilized		$ 202,658,000	$ 2,017,000
Short-term borrowings		$ 200,000,000	$ 0
Revolving credit facility
Line of Credit Facility [Line Items]
Credit facility, maximum borrowing capacity				$ 500,000,000
Fund-based credit facility
Line of Credit Facility [Line Items]
Margin over LIBOR (in percentage)		1.375%	1.375%
Non fund-based credit facility
Line of Credit Facility [Line Items]
Credit facility, amount utilized		$ 2,658,000	$ 2,017,000

Long-Term Debt - Narrative (Det

Long-Term Debt - Narrative (Detail) - USD ($)	1 Months Ended	9 Months Ended	12 Months Ended
	Aug. 31, 2018	Sep. 30, 2022	Dec. 31, 2021	Mar. 31, 2021	Nov. 30, 2019
Debt Instrument [Line Items]
Margin over LIBOR (in percentage)	1.375%	1.375%	1.375%
Debt amount outstanding		$ 1,281,755,000	$ 1,655,909,000
Term loan credit facility
Debt Instrument [Line Items]
Debt amortization expense		358,000	687,000
Debt amount outstanding		535,142,000	560,313,000
Principal amount of term loan		8,500,000
Amended 2015 facility
Debt Instrument [Line Items]
Margin over LIBOR (in percentage)	1.375%
Credit facility, base rate (in percentage)	0.375%
2019 Senior notes
Debt Instrument [Line Items]
Debt amount outstanding		398,734,000	398,298,000
2019 Senior notes | Genpact Luxembourg S.r.l.
Debt Instrument [Line Items]
Debt amortization expense		1,266,000	1,702,000
Debt amount outstanding		$ 398,734,000	398,298,000
Principal amount of senior notes issued					$ 400,000,000
Interest rate on senior notes (in percentage)		3.375%			3.375%
Total debt issuance cost					$ 2,937,000
Debt instrument redemption price (in percentage)		100%
Debt repurchase price as percentage of aggregate principal value upon certain change of controls (in percentage)		101%
Maximum increase in downgrade of credit rating of notes to adjust interest rate payable (in percentage)		2%
2021 Senior notes
Debt Instrument [Line Items]
Debt amount outstanding		$ 347,879,000	347,429,000
2021 Senior notes | Genpact Luxembourg S.r.l.
Debt Instrument [Line Items]
Debt amortization expense		2,121,000	2,571,000
Debt amount outstanding		$ 347,879,000	$ 347,429,000
Principal amount of senior notes issued				$ 350,000,000
Interest rate on senior notes (in percentage)		1.75%		1.75%
Total debt issuance cost				$ 3,032,000

Long-Term Debt - Schedule of ma

Long-Term Debt - Schedule of maturity profile of term loan outstanding net of debt amortization expense (Detail) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Debt Instrument [Line Items]
Total	$ 1,281,755	$ 1,655,909
Term loan credit facility
Debt Instrument [Line Items]
2022	8,393
2023	526,749
Total	$ 535,142	$ 560,313

Long-Term Debt - Schedule of lo

Long-Term Debt - Schedule of long term debt (Detail) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021	Mar. 31, 2021	Nov. 30, 2019
Debt Instrument [Line Items]
Debt amount outstanding	$ 1,281,755	$ 1,655,909
Current portion	535,142	383,433
Non-current portion	746,613	1,272,476
Total	1,281,755	1,655,909
Term loan credit facility
Debt Instrument [Line Items]
Debt amount outstanding	535,142	560,313
Total	535,142	560,313
2017 Senior notes
Debt Instrument [Line Items]
Debt amount outstanding	0	349,869
Total	0	349,869
2019 Senior notes
Debt Instrument [Line Items]
Debt amount outstanding	398,734	398,298
Total	398,734	398,298
2021 Senior notes
Debt Instrument [Line Items]
Debt amount outstanding	347,879	347,429
Total	$ 347,879	347,429
Genpact Luxembourg S.r.l. | 2017 Senior notes
Debt Instrument [Line Items]
Interest rate on senior notes (in percentage)	3.70%
Genpact Luxembourg S.r.l. | 2019 Senior notes
Debt Instrument [Line Items]
Debt amount outstanding	$ 398,734	398,298
Total	$ 398,734	398,298
Interest rate on senior notes (in percentage)	3.375%			3.375%
Genpact Luxembourg S.r.l. | 2021 Senior notes
Debt Instrument [Line Items]
Debt amount outstanding	$ 347,879	347,429
Total	$ 347,879	$ 347,429
Interest rate on senior notes (in percentage)	1.75%		1.75%

Accrued Expenses and Other Cu_3

Accrued Expenses and Other Current Liabilities - Schedule of accrued expenses and other current liabilities (Detail) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Payables and Accruals [Abstract]
Accrued expenses	$ 129,877	$ 162,054
Accrued employee cost	230,013	307,777
Earn-out consideration	2,517	2,501
Statutory liabilities	69,857	67,948
Retirement benefits	1,657	1,746
Compensated absences	24,505	26,596
Derivative instruments	49,121	12,498
Contract liabilities (Note 20)	144,441	160,602
Finance leases liability	13,321	18,549
Other liabilities	35,175	31,169
Accrued expenses and other current liabilities, net	$ 700,484	$ 791,440
Finance Lease, Liability, Noncurrent, Statement of Financial Position [Extensible List]	Accrued expenses and other current liabilities, net	Accrued expenses and other current liabilities, net

Accrued expenses and other cu_4

Accrued expenses and other current liabilities - Narrative (Details) $ in Thousands	Sep. 30, 2022 USD ($)
Disposal Group, Held-for-sale, Not Discontinued Operations
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Accrued expenses and other current liabilities	$ 7,141

Other Liabilities - Schedule of

Other Liabilities - Schedule of other liabilities (Detail) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Other Liabilities Disclosure [Abstract]
Accrued employee cost	$ 20,647	$ 15,790
Earn-out consideration	0	2,905
Retirement benefits	11,987	11,993
Compensated absences	46,293	52,023
Derivative instruments	10,078	2,756
Contract liabilities (Note 20)	63,868	80,222
Finance leases liability	11,897	16,297
Others	70,643	63,224
Other Liabilities	$ 235,413	$ 245,210
Finance Lease, Liability, Noncurrent, Statement of Financial Position [Extensible List]	Other Liabilities	Other Liabilities

Other liabilities -Narrative (D

Other liabilities -Narrative (Details) $ in Thousands	Sep. 30, 2022 USD ($)
Disposal Group, Held-for-sale, Not Discontinued Operations
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Other liabilities	$ 859

Employee Benefit Plans - Schedu

Employee Benefit Plans - Schedule of net defined benefit plan costs (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Retirement Benefits [Abstract]
Service costs	$ 3,505	$ 3,454	$ 10,804	$ 10,528
Interest costs	1,424	1,363	4,394	4,135
Amortization of actuarial loss	178	558	550	1,704
Expected return on plan assets	(1,457)	(1,534)	(4,502)	(4,605)
Net defined benefit plan costs	$ 3,650	$ 3,841	$ 11,246	$ 11,762

Employee Benefit Plans - Sche_2

Employee Benefit Plans - Schedule of amounts contributed to defined contribution plans in various jurisdictions (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Defined Contribution Plan Disclosure [Line Items]
Defined contribution plans, contributed amount	$ 31,874	$ 29,233	$ 99,726	$ 84,615
India
Defined Contribution Plan Disclosure [Line Items]
Defined contribution plans, contributed amount	11,015	9,637	32,629	27,445
U.S.
Defined Contribution Plan Disclosure [Line Items]
Defined contribution plans, contributed amount	5,060	5,020	16,968	15,508
U.K.
Defined Contribution Plan Disclosure [Line Items]
Defined contribution plans, contributed amount	4,676	4,301	16,398	12,074
China
Defined Contribution Plan Disclosure [Line Items]
Defined contribution plans, contributed amount	6,772	6,362	20,003	18,433
Other regions
Defined Contribution Plan Disclosure [Line Items]
Defined contribution plans, contributed amount	$ 4,351	$ 3,913	$ 13,728	$ 11,155

Employee Benefit Plans - Narrat

Employee Benefit Plans - Narrative (Detail) - USD ($) $ in Thousands		3 Months Ended		9 Months Ended
	Jul. 01, 2018	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Deferred compensation plan liability		$ 36,583		$ 36,583		$ 38,007
Cash surrender value of policies		37,183		37,183		$ 38,584
Change in fair value of plan assets		(1,964)	$ (84)	(10,011)	$ 2,658
Change in fair value of deferred compensation liabilities		$ (10,035)	$ 2,526	$ (1,977)	$ (159)
U.S.
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Vesting percentage of participants (in percentage)	100%
Employer discretionary vesting period	2 years
Earnings receivable minimum term	2 years
Earnings receivable lump sum or annual installment maximum terms	15 years
One-year anniversary of approval of contribution | U.S.
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Employer discretionary vesting percentage (in percentage)	50%
Two-year anniversary of approval of contribution | U.S.
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Employer discretionary vesting percentage (in percentage)	50%
Minimum | U.S.
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Individual qualifying base compensation (in percentage)	1%
Individual qualifying bonus compensation (in percentage)	1%
Maximum | U.S.
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Individual qualifying base compensation (in percentage)	80%
Individual qualifying bonus compensation (in percentage)	100%

Stock-Based Compensation - Narr

Stock-Based Compensation - Narrative (Detail) - USD ($)				3 Months Ended		9 Months Ended		12 Months Ended
	Apr. 05, 2019	May 09, 2017	Apr. 11, 2012	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2012
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock based compensation cost				$ 18,873,000	$ 21,150,000	$ 53,712,000	$ 57,554,000
Options granted, contractual period, years						10 years
Options granted (in shares)						475,695	1,831,180
Unrecognized stock-based compensation cost for options				21,073,000		$ 21,073,000
Restricted stock unit vesting right (in shares)						1
Restricted stock unit vesting right, fair value (in shares)						1
Performance units vesting right (in shares)						1
Performance units vesting right, fair value (in shares)						1
Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award, vesting period						3 years
Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award, vesting period						5 years
Employee stock option
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted average remaining requisite vesting period						3 years
Restricted share units (RSUs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares to be issued on vested awards other than options (in shares)								7,863	49,513
Net settlement on vesting of restricted share units (Note 16) (in shares)						19,992
Unrecognized stock-based compensation cost				15,478,000		$ 15,478,000
Weighted average remaining requisite vesting period						2 years
Restricted share units (RSUs) | Vesting period 2020
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Net settlement on vesting of restricted share units (Note 16) (in shares)						49,446
Restricted share units (RSUs) | Vesting period 2021
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Net settlement on vesting of restricted share units (Note 16) (in shares)						5,496
Restricted share units (RSUs) | Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award, vesting period						3 months
Restricted share units (RSUs) | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award, vesting period						4 years
Performance units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized stock-based compensation cost				$ 72,523,000		$ 72,523,000
Weighted average remaining requisite vesting period						1 year 9 months 18 days
Performance units | Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award, vesting period						6 months
Performance units | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award, vesting period						3 years
Employee stock purchase plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Fair value per share allowed to eligible employees to purchase through payroll deductions (in percentage)						90%
Maximum percentage of employee's base salary allowed to be purchased (in percentage)				15%		15%
Maximum dollar amount of common shares allowed to be purchased						$ 25,000
Common shares reserved for issuance (in shares)				4,200,000		4,200,000
Issuance of common shares under the employee stock purchase plan (in shares)						253,377	216,378
Compensation expense for ESPP				$ 329,000	$ 335,000	$ 1,182,000	$ 1,050,000
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 (in shares)	8,000,000	3,500,000	5,593,200							8,858,823
Number of common shares authorized for issuance (in shares)	23,000,000	26,500,000	15,000,000
2017 Omnibus Incentive Compensation Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of common shares authorized for issuance (in shares)		15,000,000

Stock-Based Compensation - Sche

Stock-Based Compensation - Schedule of significant assumptions used in determining fair value of options granted (Detail)	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Dividend yield	0.96%
Expected life (in months)	84 months	84 months
Risk-free rate of interest	1.71%
Volatility	26.29%
Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Dividend yield		0.84%
Risk-free rate of interest		1.12%
Volatility		26.05%
Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Dividend yield		1.08%
Risk-free rate of interest		1.37%
Volatility		26.18%

Stock-Based Compensation - Sc_2

Stock-Based Compensation - Schedule of stock option activity (Detail) - USD ($) $ / shares in Units, $ in Thousands	9 Months Ended		12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021
Shares  arising out of options
Outstanding, shares arising out of options, beginning balance (in shares)	8,008,296
Granted, shares arising out of options (in shares)	475,695	1,831,180
Forfeited, shares arising out of options (in shares)	(70,841)
Expired, shares arising out of options (in shares)	0
Exercised, shares arising out of options (in shares)	(110,000)
Outstanding, shares arising out of options, ending balance (in shares)	8,303,150		8,008,296
Vested and expected to vest thereafter, shares arising out of options (in shares)	7,783,195
Vested and exercisable, shares arising out of options (in shares)	3,766,735
Weighted average grant-date fair value of options granted during the period (in USD per share)	$ 14.19
Weighted  average exercise price
Outstanding weighted average exercise price, beginning balance (in usd per share)	31.30
Granted, weighted average exercise price (in usd per share)	52.12
Forfeited, weighted average exercise price (in usd per share)	41.46
Expired, weighted average exercise price (in usd per share)	0
Exercised, weighted average exercise price (in usd per share)	26.87
Outstanding weighted average exercise price, ending balance (in usd per share)	32.46		$ 31.30
Vested and expected to vest thereafter, weighted average exercise price (in usd per share)	31.70
Vested and exercisable, weighted average exercise price (in usd per share)	$ 24.73
Weighted average remaining contractual life (years)
Outstanding weighted average remaining contractual life, beginning balance (years)	5 years 6 months		6 years 1 month 6 days
Vested and expected to vest thereafter, weighted average remaining contractual life (years)	5 years 6 months
Vested and exercisable, weighted average remaining contractual life (years)	3 years 3 months 18 days
Aggregate intrinsic value
Exercised, aggregate intrinsic value	$ 1,789
Outstanding as of September 30, 2022	100,968
Vested as of March 31, 2022 and expected to vest thereafter	99,577
Vested and exercisable as of September 30, 2022	$ 71,706

Stock-Based Compensation - Sc_3

Stock-Based Compensation - Schedule of restricted share units activity (Detail) - Restricted share units (RSUs) - $ / shares	9 Months Ended
	Sep. 30, 2022
Number of Restricted Share Units
Outstanding number of shares (Units), beginning balance	759,507
Granted (in shares)	206,280
Vested (in shares)	(28,866)
Forfeited (in shares)	(54,200)
Outstanding number of shares (Units), ending balance	882,721
Expected to vest, number of shares (Units)	803,557
Weighted Average Grant Date Fair Value
Outstanding weighted average grant date fair value, beginning balance (in usd per share)	$ 42.29
Granted, weighted average grant date fair value (in usd per share)	45.66
Vested, weighted average grant date fair value (in usd per share)	47.63
Forfeited, weighted average grant date fair value (in usd per share)	42.49
Outstanding weighted average grant date fair value, ending balance (in usd per share)	$ 42.89
Net settlement on vesting of restricted share units (Note 16) (in shares)	19,992

Stock-Based Compensation - Sc_4

Stock-Based Compensation - Schedule of performance units activity (Detail) - Performance units	9 Months Ended
	Sep. 30, 2022 $ / shares shares
Number of Performance Units
Outstanding number of shares (Units), beginning balance	4,583,155
Granted, number of shares (Units)	1,590,794
Vested, number of shares (Units)	(2,161,789)
Forfeited, number of shares (Units)	(445,773)
Adjustment upon final determination of level of performance goal achievement (Units)	28,325
Outstanding number of shares (Units), ending balance	3,594,712
Expected to vest, number of shares (Units)	3,063,863
Weighted Average Grant Date Fair Value
Outstanding weighted average grant date fair value, beginning balance (in usd per share) | $ / shares	$ 39.40
Granted, weighted average grant date fair value (in usd per share) | $ / shares	44.50
Vested, weighted average grant date fair value (in usd per share) | $ / shares	34.61
Forfeited, weighted average grant date fair value (in usd per share) | $ / shares	43.46
Adjustment upon final determination of level of performance goal achievement (in usd per share) | $ / shares	44.01
Outstanding weighted average grant date fair value, ending balance (in usd per share) | $ / shares	$ 44.07
Maximum Shares Eligible to Receive
Outstanding maximum shares eligible to receive, beginning balance (in shares)	4,583,155
Granted, maximum shares eligible to receive (in shares)	3,181,588
Vested, maximum shares eligible to receive (in shares)	(2,161,789)
Forfeited, maximum shares eligible to receive (in shares)	(577,995)
Adjustment upon final determination of level of performance goal achievement (in shares)	28,325
Outstanding maximum shares eligible to receive, ending balance (in shares)	5,053,284
Net settlement on vesting of performance units (in shares)	1,300,511

Capital Stock (Details)

Capital Stock (Details) - USD ($) $ / shares in Units, $ in Thousands									3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 23, 2022	Jun. 24, 2022	Mar. 23, 2022	Feb. 10, 2022	Sep. 24, 2021	Jun. 23, 2021	Mar. 19, 2021	Feb. 09, 2021	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2020
Class of Stock [Line Items]
Stock repurchase authorized amount									$ 1,750,000		$ 1,750,000
Shares repurchased and retired (in shares)											4,067,044	3,592,409
Common stock shares repurchased price per share (in usd per share)											$ 44.75	$ 40.96
Expenses related to stock purchases											$ 81	$ 72
Stock repurchase program, remaining authorized repurchase amount									$ 156,899		$ 156,899
Increase in quarterly cash dividend (in percentage)				16%				10%
Quarterly dividend declared (in usd per share)	$ 0.125	$ 0.125	$ 0.125	$ 0.125				$ 0.1075	$ 0.1250	$ 0.1075	$ 0.3750	$ 0.3225	$ 0.0975
Annual dividend				$ 0.50				$ 0.43					$ 0.39
Dividends paid (USD per share)							$ 0.1075
Initial dividend paid	$ 22,873	$ 22,935	$ 23,134		$ 20,213	$ 20,133	$ 20,115
Share Repurchase Open Market
Class of Stock [Line Items]
Aggregate amount of common stock shares repurchased											$ 182,012	$ 147,152

Earnings Per Share (Details)

Earnings Per Share (Details) - shares	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Earnings Per Share [Abstract]
Number of stock awards outstanding but not included in the computation of diluted earnings per common share	2,667,958	1,556,671	2,757,114	1,698,735

Earnings Per Share - Schedule o

Earnings Per Share - Schedule of Earnings Per Share (Detail) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Earnings Per Share (Abstract)
Net income	$ 95,843	$ 102,386	$ 263,692	$ 296,363
Weighted average number of common shares used in computing basic earnings per common share (in shares)	183,312,013	187,856,026	184,456,047	187,945,234
Dilutive effect of stock-based awards (in shares)	4,087,191	5,303,903	3,818,373	4,940,018
Weighted average number of common shares used in computing diluted earnings per common share ( in shares)	187,399,204	193,159,929	188,274,420	192,885,252
Earnings per common share, Basic (in usd per share)	$ 0.52	$ 0.55	$ 1.43	$ 1.58
Earnings per common share, Diluted (in usd per sahre)	$ 0.51	$ 0.53	$ 1.40	$ 1.54

Segment Reporting - Revenues an

Segment Reporting - Revenues and adjusted income from operations by reportable segments (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Segment Reporting Information [Line Items]
Net revenues	$ 1,111,037	$ 1,015,737	$ 3,268,627	$ 2,949,934
AOI	181,750	168,942	517,342	508,621
Impairment Charge For Assets Held For Sale	(21,426)	0	(21,426)	0
Total excluding business held for sale	1,107,105		3,259,784
Adjusted Income Loss From Operations, Before Held For Sale Business	188,819		531,633
Stock-based compensation	(19,202)	(21,485)	(54,894)	(58,604)
Amortization and impairment of acquired intangible assets (other than included above)	(10,516)	(13,688)	(32,709)	(43,977)
Foreign exchange gains (losses), net	3,867	2,733	9,312	11,529
Interest income (expense), net	(13,399)	(12,765)	(36,691)	(38,198)
Restructuring expenses	(21,426)		(38,815)
Income tax expense	(25,231)	(21,351)	(78,427)	(83,008)
Net income	95,843	102,386	263,692	296,363
Disposal Group, Held-for-sale, Not Discontinued Operations
Segment Reporting Information [Line Items]
Revenue from operations held for sale	(3,932)		(8,843)
Charges from operations held for sale	(7,069)		(14,291)
Impairment Charge For Assets Held For Sale			(21,426)
Data-Tech-AI
Segment Reporting Information [Line Items]
Net revenues	509,730	428,808	1,465,019	1,208,512
Digital operations
Segment Reporting Information [Line Items]
Net revenues	601,307	586,929	1,803,608	1,741,422
Operating Segments
Segment Reporting Information [Line Items]
Net revenues	1,141,986	1,013,331	3,321,583	2,933,539
AOI	160,159	164,458	468,887	487,534
Operating Segments | Data-Tech-AI
Segment Reporting Information [Line Items]
Net revenues	520,238	428,254	1,483,021	1,204,172
Operating Segments | Digital operations
Segment Reporting Information [Line Items]
Net revenues	621,748	585,077	1,838,562	1,729,367
Operating Segments | Financial Services
Segment Reporting Information [Line Items]
Net revenues	303,845	258,521	872,601	750,590
AOI	41,008	32,514	102,747	98,972
Operating Segments | Financial Services | Data-Tech-AI
Segment Reporting Information [Line Items]
Net revenues	137,629	107,683	391,485	293,207
Operating Segments | Financial Services | Digital operations
Segment Reporting Information [Line Items]
Net revenues	166,216	150,838	481,116	457,383
Operating Segments | Consumer and Healthcare
Segment Reporting Information [Line Items]
Net revenues	412,849	388,069	1,223,282	1,101,183
AOI	49,598	63,681	158,290	184,647
Operating Segments | Consumer and Healthcare | Data-Tech-AI
Segment Reporting Information [Line Items]
Net revenues	194,154	168,801	560,561	476,822
Operating Segments | Consumer and Healthcare | Digital operations
Segment Reporting Information [Line Items]
Net revenues	218,695	219,268	662,721	624,361
Operating Segments | High Tech and Manufacturing
Segment Reporting Information [Line Items]
Net revenues	425,292	366,741	1,225,700	1,081,766
AOI	69,553	68,263	207,850	203,915
Operating Segments | High Tech and Manufacturing | Data-Tech-AI
Segment Reporting Information [Line Items]
Net revenues	188,455	151,770	530,975	434,143
Operating Segments | High Tech and Manufacturing | Digital operations
Segment Reporting Information [Line Items]
Net revenues	236,837	214,971	694,725	647,623
Others
Segment Reporting Information [Line Items]
Net revenues	(30,949)	2,406	(52,956)	16,395
AOI	21,591	4,484	48,455	21,087
Others | Data-Tech-AI
Segment Reporting Information [Line Items]
Net revenues	(10,508)	554	(18,002)	4,340
Others | Digital operations
Segment Reporting Information [Line Items]
Net revenues	$ (20,441)	$ 1,852	$ (34,954)	$ 12,055

Net Revenues - Schedule of net

Net Revenues - Schedule of net revenues disaggregated by customer (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Segment Reporting Information [Line Items]
Total net revenues	$ 1,111,037	$ 1,015,737	$ 3,268,627	$ 2,949,934
Data-Tech-AI
Segment Reporting Information [Line Items]
Total net revenues	509,730	428,808	1,465,019	1,208,512
Digital operations
Segment Reporting Information [Line Items]
Total net revenues	$ 601,307	$ 586,929	$ 1,803,608	$ 1,741,422

Net Revenues - Narrative (Detai

Net Revenues - Narrative (Detail) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022 USD ($)	Sep. 30, 2021 USD ($)	Sep. 30, 2022 USD ($) numberOfOperatingSegment	Sep. 30, 2021 USD ($)
Disaggregation of Revenue [Line Items]
Number of reportable segments | numberOfOperatingSegment			3
Billing cycle period			30 days
Contract assets held for sale	$ 2,270		$ 2,270
Contract liabilities held for sale	2,038		2,038
Revenue recognized	$ 63,762	$ 60,756	$ 129,046	$ 128,628

Net Revenues - Schedule of deta

Net Revenues - Schedule of details of contract balances (Detail) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Revenues [Abstract]
Contract assets	$ 18,646	$ 13,741
Deferred transition revenue	136,845	155,077
Advance from customers	$ 71,464	$ 85,747

Net Revenues - Schedule of esti

Net Revenues - Schedule of estimated revenue expected to be recognized in the future related to remaining performance obligation (Detail) $ in Thousands	Sep. 30, 2022 USD ($)
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, remaining performance obligation	$ 208,309
Disposal Group, Held-for-sale, Not Discontinued Operations
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, remaining performance obligation	2,038
Revenue, remaining performance obligation, expected timing of satisfaction, start date [Axis]: 2022-10-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, remaining performance obligation	$ 144,441
Revenue, remaining performance obligation, expected timing of satisfaction, period	3 months
Revenue, remaining performance obligation, expected timing of satisfaction, start date [Axis]: 2022-10-01 | Disposal Group, Held-for-sale, Not Discontinued Operations
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, remaining performance obligation	$ 2,038
Revenue, remaining performance obligation, expected timing of satisfaction, start date [Axis]: 2023-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, remaining performance obligation	$ 52,277
Revenue, remaining performance obligation, expected timing of satisfaction, period	3 years
Revenue, remaining performance obligation, expected timing of satisfaction, start date [Axis]: 2023-01-01 | Disposal Group, Held-for-sale, Not Discontinued Operations
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, remaining performance obligation	$ 0
Revenue, remaining performance obligation, expected timing of satisfaction, start date [Axis]: 2026-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, remaining performance obligation	$ 10,494
Revenue, remaining performance obligation, expected timing of satisfaction, period	3 years
Revenue, remaining performance obligation, expected timing of satisfaction, start date [Axis]: 2026-01-01 | Disposal Group, Held-for-sale, Not Discontinued Operations
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, remaining performance obligation	$ 0
Revenue, remaining performance obligation, expected timing of satisfaction, start date [Axis]: 2029-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, remaining performance obligation	$ 1,097
Revenue, remaining performance obligation, expected timing of satisfaction, period
Revenue, remaining performance obligation, expected timing of satisfaction, start date [Axis]: 2029-01-01 | Disposal Group, Held-for-sale, Not Discontinued Operations
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, remaining performance obligation	$ 0

Net Revenues - Schedule of cont

Net Revenues - Schedule of contract cost assets (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Opening balance			$ 238,794
Closing balance	$ 218,137		218,137
Sales incentive programs
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Opening balance	29,186	$ 31,559	32,296	$ 33,390
Closing balance	28,718	31,058	28,718	31,058
Amortization	6,632	5,041	19,220	14,576
Transition activities
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Opening balance	198,401	210,747	206,498	192,507
Closing balance	189,419	209,320	189,419	209,320
Amortization	$ 23,767	$ 23,028	$ 66,180	$ 58,644

Other operating (income) expe_3

Other operating (income) expense, net - Schedule of other operating (income) expense, net (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Other Income and Expenses [Abstract]
Write-down of intangible assets and property, plant and equipment	$ 0	$ 0	$ 1,377	$ 915
Write-down of operating right-of-use assets and other assets	0	0	20,307	0
Impairment charge on intangible assets and goodwill held-for-sale	21,426	0	21,426	0
Other operating income	(489)	(93)	(953)	(1,132)
Other operating (income) expense, net	$ 20,937	$ (93)	$ 42,157	$ (217)

Interest Income (Expense), Ne_2

Interest Income (Expense), Net - Schedule of interest income (expense), net (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Banking and Thrift, Interest [Abstract]
Interest income	$ 1,440	$ 2,068	$ 4,042	$ 4,544
Interest expense	(14,839)	(14,833)	(40,733)	(42,742)
Interest income (expense), net	$ (13,399)	$ (12,765)	$ (36,691)	$ (38,198)

Income taxes - Schedule of acti

Income taxes - Schedule of activities related to unrecognized tax benefits for uncertain tax positions (Detail) $ in Thousands	9 Months Ended
	Sep. 30, 2022 USD ($)
Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward]
Opening balance at January 1	$ 25,651
Increase related to prior year tax positions, including recorded in acquisition accounting	16
Decrease related to prior year tax positions	1,678
Decrease related to prior year tax positions due to lapse of applicable statute of limitation	(84)
Effect of exchange rate changes	(1,232)
Closing balance at September 30	$ 22,673

Income taxes - Narrative (Detai

Income taxes - Narrative (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended	12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Effective tax rate (in percentage)	20.80%	17.30%
Unrecognized tax benefits that would impact effective tax rate	$ 22,673		$ 22,673	$ 25,651
Unrecognized tax benefits, interest on income taxes accrued	2,904		2,904	2,842
Accrued penalties	$ 528		528	628
Unrecognized tax benefits, excluding exchange rate differences for interest recognized			$ (664)	$ (13,851)

Commitments and Contingencies (

Commitments and Contingencies (Detail) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021	Dec. 31, 2016	Jun. 30, 2020
Commitments And Contingencies [Line Items]
Bank guarantees and letters of credits, outstanding	$ 7,683	$ 7,865
Income tax examination, assessed tax, affiliate			$ 209,042
Income Tax Examination, Increase (Decrease) in Liability from Prior Year	100,589
Affiliated entity
Commitments And Contingencies [Line Items]
Refunds challenged by taxing authority, amount				$ 28,535
Capital addition purchase commitments
Commitments And Contingencies [Line Items]
Commitments and contingencies	$ 22,403	$ 13,317

Restructuring (Detail)

Restructuring (Detail) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2022
Restructuring Cost and Reserve [Line Items]
Restructuring charge	$ 21,426	$ 38,815
Severance charge	17,131
Property, plant and equipment
Restructuring Cost and Reserve [Line Items]
Restructuring charge	1,377
Non-cash Charge
Restructuring Cost and Reserve [Line Items]
Restructuring charge	21,684
Office Premises and Employee Severance Charge
Restructuring Cost and Reserve [Line Items]
Restructuring charge	$ 38,815

Subsequent events (Detail)

Subsequent events (Detail) - $ / shares							3 Months Ended		9 Months Ended		12 Months Ended
	Oct. 13, 2022	Sep. 23, 2022	Jun. 24, 2022	Mar. 23, 2022	Feb. 10, 2022	Feb. 09, 2021	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2020
Subsequent Event [Line Items]
Dividends per common share (in usd per share)		$ 0.125	$ 0.125	$ 0.125	$ 0.125	$ 0.1075	$ 0.1250	$ 0.1075	$ 0.3750	$ 0.3225	$ 0.0975
Subsequent Event
Subsequent Event [Line Items]
Dividends per common share (in usd per share)	$ 0.125