Genpact Limited (G) 10-Q 9 Nov 23 2023 Q3 Quarterly report Financial data

Cover

Cover - shares	9 Months Ended
	Sep. 30, 2023	Nov. 02, 2023
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2023
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		181,412,399
Amendment Flag	false
Document Fiscal Year Focus	2023
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, 2023	Dec. 31, 2022
Current assets
Cash and cash equivalents	$ 541,004	$ 646,765
Accounts receivable, net of allowance for credit losses of $20,442 and $20,493 as of December 31, 2022 and September 30, 2023, respectively	1,054,491	994,755
Prepaid expenses and other current assets	274,057	137,972
Total current assets	1,869,552	1,779,492
Property, plant and equipment, net	179,678	180,758
Operating lease right-of-use assets	176,663	198,366
Deferred tax assets	137,606	135,483
Intangible assets, net	61,805	89,715
Goodwill	1,677,804	1,684,196
Contract cost assets	197,129	216,670
Other assets, net of allowance for credit losses of $3,198 and $3,612 as of December 31, 2022 and September 30, 2023, respectively	298,536	304,134
Total assets	4,598,773	4,588,814
Current liabilities
Short-term borrowings	55,000	151,000
Current portion of long-term debt	26,149	26,136
Accounts payable	26,659	35,809
Income taxes payable	131,208	45,306
Accrued expenses and other current liabilities	689,733	791,007
Operating leases liability	50,209	54,063
Total current liabilities	978,958	1,103,321
Long-term debt, less current portion	1,230,425	1,249,153
Operating leases liability	159,019	190,398
Deferred tax liabilities	3,815	4,176
Other liabilities	217,103	215,608
Total liabilities	2,589,320	2,762,656
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, 182,924,416 and 181,412,399 issued and outstanding as of December 31, 2022 and September 3o, 2023, respectively	1,809	1,823
Additional paid-in capital	1,856,230	1,777,453
Retained earnings	893,613	780,007
Accumulated other comprehensive income (loss)	(742,199)	(733,125)
Total equity	2,009,453	1,826,158
Commitments and contingencies
Total liabilities and equity	$ 4,598,773	$ 4,588,814

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Statement of Financial Position [Abstract]
Allowance for credit losses	$ 20,493	$ 20,442
Allowance for credit losses, other assets	$ 3,612	$ 3,198
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)	181,412,399	182,924,416
Common shares, outstanding (in shares)	181,412,399	182,924,416

Consolidated Statements of Inco

Consolidated Statements of Income - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Income Statement [Abstract]
Net revenues	$ 1,135,792	$ 1,111,037	$ 3,330,635	$ 3,268,627
Cost of revenue	732,962	717,219	2,167,524	2,117,437
Gross profit	402,830	393,818	1,163,111	1,151,190
Operating expenses:
Selling, general and administrative expenses	229,731	231,436	675,642	701,828
Amortization of acquired intangible assets	7,497	10,604	24,009	32,805
Other operating (income) expense, net	(91)	20,937	(4,665)	42,157
Income from operations	165,693	130,841	468,125	374,400
Foreign exchange gains (losses), net	2,975	3,867	3,698	9,312
Interest income (expense), net	(13,255)	(13,399)	(35,020)	(36,691)
Other income (expense), net	(508)	(235)	6,947	(4,902)
Income before income tax expense	154,905	121,074	443,750	342,119
Income tax expense	37,312	25,231	103,804	78,427
Net income	$ 117,593	$ 95,843	$ 339,946	$ 263,692
Earnings per common share
Earnings per common share, basic (in usd per share)	$ 0.65	$ 0.52	$ 1.86	$ 1.43
Earnings per common share, diluted (in usd per share)	$ 0.64	$ 0.51	$ 1.83	$ 1.40
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)	181,399,897	183,312,013	182,808,518	184,456,047
Weighted average number of common shares used in computing diluted earnings per common share (in shares)	183,801,791	187,399,204	185,737,729	188,274,420

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (Loss) (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Statement of Comprehensive Income [Abstract]
Net income	$ 117,593	$ 95,843	$ 339,946	$ 263,692
Other comprehensive income:
Currency translation adjustments	(30,391)	(71,092)	(21,283)	(179,933)
Net income (loss) on cash flow hedging derivatives, net of taxes (Note 6)	(10,677)	(14,198)	10,963	(23,056)
Retirement benefits, net of taxes	201	374	1,246	1,920
Other comprehensive income (loss)	(40,867)	(84,916)	(9,074)	(201,069)
Comprehensive income (loss)	$ 76,726	$ 10,927	$ 330,872	$ 62,623

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, 2021		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 (in shares)		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 (in shares)		253,377
Issuance of common shares on exercise of options (Note 16)	10,086	$ 3	10,083
Net settlement on vesting of restricted share unit (in shares)		74,934
Issuance of common shares under the employee stock purchase plan (Note 16)	(421)	$ 1	(422)
Net settlement on vesting of performance units (in shares)		1,300,511
Net settlement on vesting of performance units (Note 16)	$ (44,391)	$ 13	(44,404)
Stock repurchased and retired (in shares)	(4,067,044)	(4,067,044)
Stock repurchased and retired (Note 17)	$ (182,011)	$ (40)		(181,971)
Expenses related to stock repurchased (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)
Dividends	(68,942)			(68,942)
End balance (in shares) at Sep. 30, 2022		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 (in shares)		60,000
Issuance of common shares on exercise of options (Note 16)	1,573		1,573
Issuance of common shares under the employee stock purchase plan (in shares)		71,499
Issuance of common shares on exercise of options (Note 16)	3,023	$ 1	3,022
Net settlement on vesting of restricted share unit (in shares)		19,992
Issuance of common shares under the employee stock purchase plan (Note 16)	(421)		(421)
Stock repurchased and retired (in shares)		(627,092)
Stock repurchased and retired (Note 17)	(30,011)	$ (6)		(30,005)
Expenses related to stock repurchased (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)
Dividends	(22,873)			(22,873)
End balance (in shares) at Sep. 30, 2022		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 Dec. 31, 2022	182,924,416	182,924,416
Beginning balance, value at Dec. 31, 2022	$ 1,826,158	$ 1,823	1,777,453	780,007	(733,125)
Issuance of common shares on exercise of options (in shares)	1,287,280	1,287,280
Issuance of common shares on exercise of options (Note 16)	$ 25,437	$ 13	25,424
Issuance of common shares under the employee stock purchase plan (in shares)		255,123
Issuance of common shares on exercise of options (Note 16)	9,201	$ 3	9,198
Net settlement on vesting of restricted share unit (in shares)		361,389
Issuance of common shares under the employee stock purchase plan (Note 16)	(8,644)	$ 4	(8,648)
Net settlement on vesting of performance units (in shares)		412,275
Net settlement on vesting of performance units (Note 16)	$ (11,043)	$ 4	(11,047)
Stock repurchased and retired (in shares)	(3,828,084)	(3,828,084)
Stock repurchased and retired (Note 17)	$ (150,471)	$ (38)		(150,433)
Expenses related to stock repurchased (Note 17)	(677)			(677)
Stock-based compensation expense (Note 16)	63,850		63,850
Comprehensive income (loss):
Net income (loss)	339,946			339,946
Other comprehensive income (loss)	(9,074)				(9,074)
Dividends	$ (75,230)			(75,230)
End balance (in shares) at Sep. 30, 2023	181,412,399	181,412,399
End balance, value at Sep. 30, 2023	$ 2,009,453	$ 1,809	1,856,230	893,613	(742,199)
Beginning balance (in shares) at Jun. 30, 2023		181,318,104
Beginning balance, value at Jun. 30, 2023	1,932,864	$ 1,807	1,831,425	800,964	(701,332)
Issuance of common shares under the employee stock purchase plan (in shares)		80,650
Issuance of common shares on exercise of options (Note 16)	2,710	$ 1	2,709
Net settlement on vesting of restricted share unit (in shares)		13,645
Issuance of common shares under the employee stock purchase plan (Note 16)	(217)	$ 1	(218)
Stock-based compensation expense (Note 16)	22,314		22,314
Comprehensive income (loss):
Net income (loss)	117,593			117,593
Other comprehensive income (loss)	(40,867)				(40,867)
Dividends	$ (24,944)			(24,944)
End balance (in shares) at Sep. 30, 2023	181,412,399	181,412,399
End balance, value at Sep. 30, 2023	$ 2,009,453	$ 1,809	$ 1,856,230	$ 893,613	$ (742,199)

Consolidated Statements of Eq_2

Consolidated Statements of Equity (Parenthetical) - $ / shares										3 Months Ended		9 Months Ended
	Sep. 26, 2023	Jun. 26, 2023	Mar. 24, 2023	Feb. 09, 2023	Sep. 23, 2022	Jun. 24, 2022	Mar. 23, 2022	Feb. 10, 2022	Feb. 09, 2021	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Statement of Stockholders' Equity [Abstract]
Dividends per common share (in usd per share)	$ 0.1375	$ 0.1375	$ 0.1375	$ 0.1375	$ 0.125	$ 0.125	$ 0.125	$ 0.125	$ 0.1075	$ 0.1375	$ 0.125	$ 0.4125	$ 0.3750

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Operating activities
Net income	$ 339,946	$ 263,692
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	54,410	68,169
Amortization of debt issuance costs	1,473	1,825
Amortization of acquired intangible assets	24,009	32,805
Write-down of intangible assets and property, plant and equipment	0	1,377
Impairment charge on intangible assets and goodwill held-for-sale	0	21,426
Write-down of operating right-of-use assets and other assets	0	20,307
Loss on the sale of business classified as held for sale (refer to Note 8)	802	0
Allowance for credit losses	5,081	1,045
Unrealized loss on revaluation of foreign currency assets/liabilities	1,283	2,150
Stock-based compensation expense	63,850	54,894
Deferred tax benefit	(7,092)	(7,655)
Others, net	1,512	323
Change in operating assets and liabilities:
Increase in accounts receivable	(73,400)	(121,038)
Increase in prepaid expenses, other current assets, contract cost assets, operating lease right-of-use assets and other assets	(110,227)	(57,940)
Increase (decrease) in accounts payable	(9,196)	6,755
Decrease in accrued expenses, other current liabilities, operating leases liabilities and other liabilities	(80,694)	(132,524)
Increase in income taxes payable	87,149	58,431
Net cash provided by operating activities	298,906	214,042
Investing activities
Purchase of property, plant and equipment	(37,330)	(35,312)
Payment for internally generated intangible assets (including intangibles under development)	(2,569)	(2,972)
Proceeds from sale of property, plant and equipment	21	58
(Payment)/ refund for business acquisitions, net of cash acquired	(682)	973
Payment for divestiture of business	(19,510)	0
Net cash used for investing activities	(60,070)	(37,253)
Financing activities
Repayment of finance lease obligations	(9,168)	(10,305)
Repayment of long-term debt	(19,875)	(375,500)
Proceeds from short-term borrowings	148,000	250,000
Repayment of short-term borrowings	(244,000)	(50,000)
Proceeds from issuance of common shares under stock-based compensation plans	34,638	13,042
Payment for net settlement of stock-based awards	(19,687)	(44,942)
Payment of earn-out consideration	(2,399)	(2,437)
Dividend paid	(75,230)	(68,942)
Payment for stock repurchased and retired (including expenses related to stock repurchased)	(150,548)	(182,092)
Net cash used for financing activities	(338,269)	(471,176)
Net decrease in cash and cash equivalents	(99,433)	(294,387)
Effect of exchange rate changes	(6,328)	(86,391)
Cash and cash equivalents at the beginning of the period	646,765	899,458
Cash and cash equivalents at the end of the period	541,004	518,680
Supplementary information
Cash paid during the period for interest	31,551	30,430
Cash paid during the period for income taxes, net of refund	$ 123,395	$ 114,343

Organization

Organization	9 Months Ended
	Sep. 30, 2023
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 127,000 employees serving clients in key industry verticals from more than 35 countries.

Summary of significant accounti

Summary of significant accounting policies	9 Months Ended
	Sep. 30, 2023
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, 2022. 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. 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 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) 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. (l) 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. (m) 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 March 2023, the FASB issued ASU No. 2023-01, “Leases (Topic 842).” This ASU requires a lessee in a common-control lease arrangement to amortize leasehold improvements that it owns over the improvements’ useful life to the common control group, regardless of the lease term, if the lessee continues to control the use of the underlying asset through a lease. The ASU is effective for the Company for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2023. 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, 2023
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 $66,721. This amount represents cash consideration of $64,439, net of cash acquired of $2,283. The total purchase consideration paid by the Company to the sellers on the closing date was $67,695, resulting in a recoverable of $973 on the closing date, which was subsequently recovered. The Company made measurement period adjustments of $1,688 related to taxes during the year ended December 31, 2022. The Company paid $682 to the sellers in the first quarter of 2023, and no portion of the purchase consideration is outstanding as of September 30, 2023. This acquisition furthered 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 expanded 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.

Accounts receivable, net of all

Accounts receivable, net of allowance for credit losses	9 Months Ended
	Sep. 30, 2023
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, 2022 Nine months ended September 30, 2023 Opening balance as of January 1 $ 24,329 $ 20,442 Additions (net), charged to income statement 2,096 4,667 Deductions/effect of exchange rate fluctuations (5,983) (4,616) Closing balance $ 20,442 $ 20,493 4. Accounts receivable, net of allowance for credit losses (Continued) Accounts receivable were $1,015,197 and $1,074,984, and allowances for credit losses were $20,442 and $20,493, resulting in net accounts receivable balances of $994,755 and $1,054,491 as of December 31, 2022 and September 30, 2023, respectively. As of December 31, 2022, the Company reclassified accounts receivable amounting to $2,341 as assets held for sale. See Note 8 for additional information. In addition, deferred billings were $64,735 and $82,349 and allowances for credit losses on deferred billings were $3,198 and $3,612, resulting in net deferred billings balances of $61,537 and $78,737 as of December 31, 2022 and September 30, 2023, respectively. During the nine months ended September 30, 2022 and 2023, the Company recorded a release of $513 and a charge of $414, respectively, and for the three months ended September 30, 2022 and 2023, charges of $326 and $267, respectively, to the income statement 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, 2022 and September 30, 2023. The Company has a revolving accounts receivable-based facility of $100,000 and $75,000 as of December 31, 2022 and September 30, 2023, respectively, 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, 2022 and September 3o, 2023 was $33,030 and $45,594, respectively. The principal amount outstanding against this facility as of December 31, 2022 and September 30, 2023 was $33,030 and $38,942, respectively. The cost of factoring such accounts receivable during the three and nine months ended September 30, 2022 and 2023 was $146 and $454, respectively, and $304 and $1,368, 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, 2023
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, 2022 and September 30, 2023: As of December 31, 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) $ 21,687 $ — $ 21,687 $ — Deferred compensation plan assets (Note a, e) 40,261 — — 40,261 Total $ 61,948 $ — $ 21,687 $ 40,261 Liabilities Earn-out consideration (Note b, d) $ 2,517 $ — $ — $ 2,517 Derivative instruments (Note b, c) 38,817 — 38,817 — Deferred compensation plan liability (Note b, f) 39,654 — — 39,654 Total $ 80,988 $ — $ 38,817 $ 42,171 5. Fair value measurements (Continued) As of September 30, 2023 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) $ 23,069 $ — $ 23,069 $ — Deferred compensation plan assets (Note a, e) 46,944 — — 46,944 Total $ 70,013 $ — $ 23,069 $ 46,944 Liabilities Derivative instruments (Note b, c) 17,766 — 17,766 — Deferred compensation plan liability (Note b, f) 46,332 — — 46,332 Total $ 64,098 $ — $ 17,766 $ 46,332 (a) Derivative assets are included in “prepaid expenses and other current assets” and “other assets” in the consolidated balance sheets. 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, 2022 and 2023: Three months ended September 30, Nine months ended September 30, 2022 2023 2022 2023 Opening balance $ 5,406 $ — $ 5,406 $ 2,517 Payments made on earn-out consideration (2,437) — (2,437) (2,399) Change in fair value of earn-out consideration (Note a) (452) — (452) (118) Closing balance $ 2,517 $ — $ 2,517 $ — (a) Changes in the fair value of earn-out consideration are reported in “other operating (income) expense, net” in the consolidated statements of income. 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, 2022 and 2023: Three months ended September 30, Nine months ended September 30, 2022 2023 2022 2023 Opening balance $ 38,422 $ 47,975 $ 38,584 $ 40,261 Additions (net of redemption) 725 555 8,610 3,752 Change in fair value of deferred compensation plan assets (Note a) (1,964) (1,586) (10,011) 2,931 Closing balance $ 37,183 $ 46,944 $ 37,183 $ 46,944 (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, 2022 and 2023: Three months ended September 30, Nine months ended September 30, 2022 2023 2022 2023 Opening balance $ 37,833 $ 47,313 $ 38,007 $ 39,654 Additions (net of redemption) 727 555 8,611 3,752 Change in fair value of deferred compensation plan liabilities (Note a) (1,977) (1,536) (10,035) 2,926 Closing balance $ 36,583 $ 46,332 $ 36,583 $ 46,332 (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.

Derivative financial instrument

Derivative financial instruments	9 Months Ended
	Sep. 30, 2023
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, 2022 As of September 30, 2023 As of December 31, 2022 As of September 30, 2023 Foreign exchange forward contracts denominated in: United States Dollars (sell) Indian Rupees (buy) $ 1,587,500 $ 1,720,500 $ (25,581) $ (2,339) United States Dollars (sell) Mexican Peso (buy) 24,000 54,750 1,079 1,617 United States Dollars (sell) Philippines Peso (buy) 79,200 102,300 (828) (1,629) Euro (sell) United States Dollars (buy) 182,163 168,663 480 4,916 Singapore Dollars (buy) United States Dollars (sell) 50,956 50,956 166 (922) Euro (sell) Romanian Leu (buy) 51,115 50,779 848 608 Japanese Yen (sell) Chinese Renminbi (buy) 8,185 25,758 (327) 1,956 United States Dollars (sell) Chinese Renminbi (buy) 41,000 43,500 605 (2,039) Pound Sterling (sell) United States Dollars (buy) 32,594 21,659 1,113 524 United States Dollars (sell) Hungarian Font (buy) 12,000 35,000 828 (1,090) Australian Dollars (sell) Indian Rupees (buy) 87,513 98,181 (452) 3,655 United States Dollars (Sell) Polish Zloty (buy) 24,000 44,500 1,372 (1,445) Japanese Yen (sell) United States Dollars (buy) 10,000 7,000 (1,134) 580 Israeli Shekel (sell) United States Dollars (buy) 3,000 — 3 — South African Rand (sell) United States Dollars (buy) 21,000 27,000 (1,652) 1,023 United States Dollars (Sell) Brazilian Real (buy) — 4,000 — (126) United States Dollars (Sell) Costa Rica Colon (buy) — 13,000 — 344 Pound Sterling (buy) United States Dollar (Sell) — 29,734 — (330) Interest rate swaps (floating to fixed) 432,248 — 6,350 — $ (17,130) $ 5,303 (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, 2022 As of September 30, 2023 As of December 31, 2022 As of September 30, 2023 Assets Prepaid expenses and other current assets $ 17,531 $ 14,366 $ 2,151 $ 2,894 Other assets $ 2,005 $ 5,809 $ — $ — Liabilities Accrued expenses and other current liabilities $ 23,662 $ 10,199 $ 11,495 $ 4,958 Other liabilities $ 3,660 $ 2,554 $ — $ 55 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 December 31, 2022 and September 30, 2023 was $530 and $409, respectively. 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, 2022 2023 Before Tax Net of Before Tax Net of Opening balance $ 8,284 $ (3,078) $ 5,206 $ 21,297 $ (5,368) $ 15,928 Net gains (losses) reclassified into statement of (2,274) (153) (2,427) 3,595 (946) 2,649 Changes in fair value of effective portion of (19,328) 2,703 (16,625) (9,872) 1,843 (8,028) Gain (loss) on cash flow hedging derivatives, net (17,054) 2,856 (14,198) (13,467) 2,789 (10,677) Closing balance $ (8,770) $ (222) $ (8,992) $ 7,830 $ (2,579) $ 5,251 Nine months ended September 30, 2022 2023 Before Tax Net of Before Tax Net of Opening balance $ 17,468 $ (3,404) $ 14,064 $ (7,255) $ 1,543 $ (5,712) Net gains (losses) reclassified into statement of (2,551) (423) (2,974) 10,622 (2,698) 7,924 Changes in fair value of effective portion of (28,789) 2,759 (26,030) 25,707 (6,820) 18,887 Gain (loss) on cash flow hedging derivatives, net (26,238) 3,182 (23,056) 15,085 (4,122) 10,963 Closing balance $ (8,770) $ (222) $ (8,992) $ 7,830 $ (2,579) $ 5,251 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, 2022 2023 2022 2023 2022 2023 2022 2023 Forward foreign $ (22,264) $ (9,809) $ (42,948) $ 24,076 Revenue $ 1,089 $ (222) $ 2,269 $ 1,007 Interest rate swaps $ 2,936 $ (63) $ 14,159 $ 1,631 Cost of revenue (3,334) 2,199 (2,284) 1,301 Selling, general and (566) 325 (116) 212 Interest expense 537 1,293 (2,420) 8,102 $ (19,328) $ (9,872) $ (28,789) $ 25,707 $ (2,274) $ 3,595 $ (2,551) $ 10,622 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, 2022 and 2023, respectively. 6. Derivative financial instruments (Continued) 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 2022 2023 2022 2023 Forward foreign exchange contracts (Note a) Foreign exchange gains (losses), net $ (12,705) $ (5,689) $ (29,649) $ 8,034 $ (12,705) $ (5,689) $ (29,649) $ 8,034 (a) These forward foreign exchange contracts were entered into to hedge fluctuations in foreign exchange rates for recognized balance sheet items such as receivables and intercompany borrowings and were not originally designated as hedges under FASB guidance on derivatives and hedging. Realized gains (losses) and changes in the fair value of these derivatives are recorded in foreign exchange gains (losses), net in the consolidated statements of income.

Prepaid expenses and other curr

Prepaid expenses and other current assets	9 Months Ended
	Sep. 30, 2023
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, 2022 As of September 30, 2023 Advance income and non-income taxes $ 38,382 $ 159,890 Contract asset (Note 20) 11,613 16,239 Prepaid expenses 39,952 48,573 Derivative instruments 19,682 17,260 Employee advances 3,299 5,049 Deposits 5,372 3,270 Advances to suppliers 953 1,000 Others 18,719 22,776 Total $ 137,972 $ 274,057 As of December 31, 2022, the Company reclassified certain prepaid expenses and other current assets amounting to $901 as 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, 2023
Discontinued Operations and Disposal Groups [Abstract]
Assets and liabilities held for sale	Assets and liabilities held for sale During the year ended December 31, 2022, the Company took actions to realign its portfolio to focus on services it believes have the greatest opportunities for growth, and deprioritized 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 identified and divested a business (the “Business”) that was part of the Company's Consumer and Healthcare segment. The transaction to divest the Business included the sale of 100% of the issued and outstanding shares of capital stock of an entity pursuant to a stock purchase agreement, which was completed in December 2022. It also included the sale of certain assets and liabilities pursuant to an asset purchase agreement signed during the fourth quarter of 2022. The sale of such assets was completed in February 2023. 8. Assets and liabilities held for sale (Continued) Pursuant to the stock purchase agreement related to the sale of the Business, the Company is entitled to a potential earn-out of up to $10,600, contingent upon the Business signing contracts with certain clients and invoicing them during 2023. The Company has determined that the likelihood of achieving these events is uncertain, and accordingly, the Company has opted to record the earn-out if and when the consideration is determined to be realizable. Pursuant to the asset purchase agreement related to the sale of the Business which was signed in 2022, the Company now holds 1.5% fixed rate unsecured loan notes amounting to $18,001 issued by the purchasers. These notes and interest thereon become receivable by the Company upon a future share sale, disposal or listing by the buyer group or early voluntary repayment of these notes at the discretion of the buyer group. The Company deems the likelihood of recovery of principal and interest on these notes to be remote and not in the control of the Company. Accordingly, the Company did not record a value for these notes. The Company's obligation to transfer $18,001 to the purchasers in exchange for these notes was satisfied in February 2023 upon the closing of the transaction. The Company completed the sale of the Business in February 2023, resulting in a net payout of $2,091 and a loss of $802 on the sale of the Business in addition to an impairment charge of $32,575 recorded in the year ended December 31, 2022. No corresponding loss was recorded in the nine months ended September 30, 2022 or the three months ended September 30, 2023. The loss on the sale of business classified as held for sale has been recorded in "other operating (income) expense, net" in the Company's consolidated statement of income. See Note 21 for additional information.

Property, plant and equipment,

Property, plant and equipment, net	9 Months Ended
	Sep. 30, 2023
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, 2022 As of September 30, 2023 Property, plant and equipment, gross $ 766,365 $ 768,056 Less: Accumulated depreciation and amortization (585,607) (588,378) Property, plant and equipment, net $ 180,758 $ 179,678

Goodwill and intangible assets

Goodwill and intangible assets	9 Months Ended
	Sep. 30, 2023
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, 2022 and the nine months ended September 30, 2023: For the year ended December 31, 2022 For the nine months ended September 30, 2023 Opening balance 1,731,027 1,684,196 Impact of measurement period adjustments 1,817 — Classified as held for sale (1,625) — Effect of exchange rate fluctuations (47,023) (6,392) Closing balance 1,684,196 1,677,804 10. Goodwill and intangible assets (Continued) The following table presents the changes in goodwill by reporting unit for the year ended December 31, 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 Classified as held for sale — (1,625) — (1,625) Effect of exchange rate fluctuations (12,692) (16,877) (17,454) (47,023) Closing balance 408,736 592,907 682,553 1,684,196 The following table presents the changes in goodwill by reporting unit for the nine months ended September 30, 2023: Financial Services Consumer and Healthcare High Tech and Manufacturing Total Opening balance 408,736 592,907 682,553 1,684,196 Effect of exchange rate fluctuations (1,784) (2,318) (2,290) (6,392) Closing balance 406,952 590,589 680,263 1,677,804 As of December 31, 2022, the Company reclassified goodwill (before impairment) amounting to $1,625 attributable 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 $291,377 and $270,108 as of December 31, 2022 and September 30, 2023, respectively. The Company’s intangible assets are as follows: As of December 31, 2022 As of September 30, 2023 Gross Accumulated amortization Net Gross Accumulated amortization Net Customer-related intangible assets $ 473,997 $ 411,706 $ 62,291 $ 471,485 $ 427,813 $ 43,672 Marketing-related intangible assets 97,831 83,253 14,578 97,628 87,112 10,516 Technology-related intangible assets 126,406 113,560 12,846 128,438 120,821 7,617 $ 698,234 $ 608,519 $ 89,715 $ 697,551 $ 635,746 $ 61,805 As of December 31, 2022, the Company reclassified certain intangible assets with a gross carrying value of $40,538 and accumulated amortization of $16,989 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 three months ended September 30, 2022 and 2023 were $10,604 and $7,497, respectively, and for the nine months ended September 30, 2022 and 2023 were $32,805 and $24,009, respectively. 10. Goodwill and intangible assets (Continued) 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 three months ended September 30, 2022 and 2023 were $2,595 and $2,092, respectively, and for the nine months ended September 30, 2022 and 2023 were $12,264 and $6,465, respectively. During the three and nine months ended September 30, 2022 and 2023, 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 decision 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 $1,377 and $0 for the nine months ended September 30, 2022 and 2023. There was no corresponding expense recorded in the three months ended September 30, 2022 and 2023. These write-downs have been recorded in “other operating (income) expense, net” in the consolidated statement of income. The summary below presents the impairment charges Three months ended September 30, Nine months ended September 30, 2022 2023 2022 2023 Technology-related intangibles $ 19,116 $ — $ 19,116 $ — Customer-related intangibles 685 — 685 — Goodwill 1,625 — 1,625 — Total intangibles and goodwill $ 21,426 $ — $ 21,426 $ — Property, plant and equipment $ — $ — $ 1,377 $ — Total property, plant and equipment $ — $ — $ 1,377 $ — Total impairment and write-down $ 21,426 $ — $ 22,803 $ —

Short-term borrowings

Short-term borrowings	9 Months Ended
	Sep. 30, 2023
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, 2022 and September 30, 2023, the limits available were $22,882 and $21,526, respectively, of which $5,392 and $9,133, respectively, was utilized, constituting non-funded drawdown. 11. Short-term borrowings (Continued) b. A fund-based and non-fund based revolving credit facility of $650,000, which the Company obtained by entering into an amended and restated credit agreement (the "2022 Credit Agreement") with Genpact USA., Inc., a wholly-owned subsidiary of the Company (“Genpact USA”), Genpact Global Holdings (Bermuda) Limited (“GGH”) and Genpact Luxembourg S.à r.l., a wholly-owned subsidiary of the Company (“Genpact Luxembourg”, and together with Genpact USA and GGH, the “Borrowers”), as borrowers, Wells Fargo Bank, National Association (“Wells Fargo”), as administrative agent, swingline lender and issuing bank, and the lenders and other parties thereto on December 13, 2022. The term loan and revolving credit facility under the 2022 Credit Agreement expire on December 13, 2027. Borrowings under the 2022 Credit Agreement bear interest at a rate equal to, at the election of the Company, either Adjusted Term SOFR (which is the rate per annum equal to (a) Term SOFR (the forward-looking secured overnight financing rate) plus (b) a Term SOFR Adjustment of 0.10% per annum, but in no case lower than 0.0%) plus an applicable margin equal to 1.375% per annum or a base rate plus an applicable margin equal to 0.375% per annum. The unutilized amount on the revolving credit facility under the 2022 Credit Agreement bore a commitment fee of 0.20% as of December 31, 2022 and September 30, 2023. As of December 31, 2022 and September 30, 2023, a total of $153,658 and $56,627, respectively, was utilized, of which $151,000 and $55,000, respectively, constituted funded drawdown and $2,658 and $1,627, respectively, constituted non-funded drawdown. The 2022 Credit Agreement contains certain customary covenants, including a maximum leverage covenant and a minimum interest coverage ratio. During the period ended December 31, 2022 and September 30, 2023, the Company was in compliance with the financial covenants of the 2022 Credit Agreement.

Long-term debt

Long-term debt	9 Months Ended
	Sep. 30, 2023
Debt Disclosure [Abstract]
Long-term debt	Long-term debt In December 2022, the Company amended its existing credit facility under its amended and restated credit agreement entered into in August 2018 (the "2018 Credit Agreement”), which was comprised of a $680,000 term loan and a $500,000 revolving credit facility, and entered into the 2022 Credit Agreement, which is comprised of a $530,000 term loan and a $650,000 revolving credit facility. The 2022 Credit Agreement, which is guaranteed by the Company and certain of its subsidiaries, replaces the 2018 Credit Agreement. The obligations under the 2022 Credit Agreement are unsecured. The outstanding balance of the term loan under the 2018 Credit Agreement as of the date of the 2022 Credit Agreement was $527,000. The revolving credit facility and the term loan have a term of five years and expire on December 13, 2027. The 2022 Credit Agreement did not result in a substantial modification of $290,870 of the outstanding term loan under the 2018 Credit Agreement. Further, as a result of the 2022 Credit Agreement, the Company extinguished $236,130 of funding arrangements for the outstanding term loan under the 2018 Credit Agreement and obtained funding from new lenders of $239,130, resulting in outstanding principal of $530,000 of the term loan under the 2022 Credit Agreement. In connection with the 2022 Credit Agreement, the Company expensed $126, representing partial acceleration of the amortization of the existing unamortized debt issuance costs and an additional fee paid to the Company’s lenders related to the term loan. The overall borrowing capacity under the revolving credit facility increased from $500,000 under the 2018 Credit Agreement to $650,000 under the 2022 Credit Agreement. In connection with the 2022 Credit Agreement, the Company expensed $93 relating to existing unamortized debt issuance cost. The remaining unamortized costs and an additional third-party fee paid in connection with the 2022 Credit Agreement will be amortized over the term of the amended facility. Borrowings under the 2022 Credit Agreement bear interest at a rate equal to, at the election of the Company, either Adjusted Term SOFR (which is the rate per annum equal to (a) Term SOFR (the forward-looking secured overnight financing rate) plus (b) a Term SOFR Adjustment of 0.10% per annum, but in no case lower than 0.00%) 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 Borrowers' debt ratings provided by Standard & Poor’s Rating Services and Moody’s Investors Service, Inc. (the "Debt Ratings"). The revolving credit commitments under the 2022 Credit Agreement are subject to a commitment fee equal to 0.20% per annum, subject to adjustment based on the Debt Ratings. The commitment fee accrues on the actual daily amount by which the aggregate revolving commitments exceed the sum of outstanding revolving loans and letter of credit obligations. 12. Long-term debt (Continued) The 2022 Credit Agreement restricts certain payments, including dividend payments, if there is an event of default under the 2022 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 2022 Credit Agreement. These covenants require the Company to maintain a net debt to EBITDA leverage ratio of less than 3x and an interest coverage ratio of more than 3x. During the period ended September 30, 2023, the Company was in compliance with the terms of the 2022 Credit Agreement, including all of the financial covenants therein. 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 2022 Credit Agreement. As of December 31, 2022 and September 30, 2023, the amount outstanding under the Company's term loan, net of debt amortization expense of $1,622 and $1,348, was $528,378 and $508,777, respectively. Indebtedness under the 2022 Credit Agreement is unsecured. The amount outstanding on the term loan as of September 30, 2023 requires quarterly payments of $6,625, and the balance of the loan is due and payable upon the maturity of the term loan on December 13, 2027. The maturity profile of the term loan outstanding as of September 30, 2023, net of debt amortization expense, is as follows: Year ending Amount 2023 $ 6,535 2024 26,153 2025 26,173 2026 26,192 2027 423,724 Total $ 508,777 Genpact Luxembourg 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, 2022 and September 30, 2023, the amount outstanding under the 2019 Senior Notes, net of debt amortization expense of $1,119 and $683, was $398,881 and $399,317, respectively, which is payable on December 1, 2024. In March 2021, Genpact Luxembourg and Genpact USA 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, 2022 and September 30, 2023, the amount outstanding under the 2021 Senior Notes, net of debt amortization expense of $1,970 and $1,520, respectively, was $348,030 and $348,480 , respectively, which is payable on April 10, 2026. 12. Long-term debt (Continued) 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, 2023, 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%. A summary of the Company’s long-term debt is as follows: As of December 31, 2022 As of September 30, 2023 Credit facility, net of amortization expenses $ 528,378 $ 508,777 3.375% 2019 Senior Notes, net of debt amortization expenses 398,881 399,317 1.750% 2021 Senior Notes, net of debt amortization expenses 348,030 348,480 Total $ 1,275,289 $ 1,256,574 Current portion 26,136 26,149 Non-current portion 1,249,153 1,230,425 Total $ 1,275,289 $ 1,256,574

Accrued expenses and other curr

Accrued expenses and other current liabilities	9 Months Ended
	Sep. 30, 2023
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, 2022 As of September 30, 2023 Accrued expenses $ 126,680 $ 144,807 Accrued employee cost 293,934 269,860 Earn-out consideration 2,517 — Statutory liabilities 82,912 65,033 Retirement benefits 1,725 1,709 Compensated absences 25,101 29,801 Derivative instruments 35,157 15,157 Contract liabilities (Note 20) 160,625 114,444 Finance leases liability 15,585 11,823 Other liabilities 46,771 37,099 $ 791,007 $ 689,733 As of December 31, 2022, the Company reclassified certain accrued expenses and other current liabilities amounting to $1,147 to liabilities held for sale. See Note 8 for additional information.

Other liabilities

Other liabilities	9 Months Ended
	Sep. 30, 2023
Other Liabilities Disclosure [Abstract]
Other liabilities	Other liabilities Other liabilities consist of the following: As of December 31, 2022 As of September 30, 2023 Accrued employee cost $ 14,120 $ 7,510 Retirement benefits 10,694 11,511 Compensated absences 43,474 50,311 Derivative instruments 3,660 2,609 Contract liabilities (Note 20) 56,157 52,718 Finance leases liability 11,802 7,638 Others 75,701 84,806 $ 215,608 $ 217,103 As of December 31, 2022, the Company reclassified certain other liabilities amounting to $141 to liabilities held for sale. See Note 8 for additional information.

Employee benefit plans

Employee benefit plans	9 Months Ended
	Sep. 30, 2023
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, 2022 and 2023 include the following components: Three months ended September 30, Nine months ended September 30, 2022 2023 2022 2023 Service costs $ 3,505 $ 3,781 $ 10,804 $ 11,290 Interest costs 1,424 1,750 4,394 5,221 Amortization of actuarial loss 178 166 550 500 Expected return on plan assets (1,457) (1,261) (4,502) (3,781) Net defined benefit plan costs $ 3,650 $ 4,436 $ 11,246 $ 13,230 15. Employee benefit plans (Continued) Defined contribution plans During the three and nine months ended September 30, 2022 and 2023, the Company contributed the following amounts to defined contribution plans in various jurisdictions: Three months ended September 30, Nine months ended September 30, 2022 2023 2022 2023 India $ 11,015 $ 12,369 $ 32,629 $ 35,407 U.S. 5,060 4,976 16,968 15,199 U.K. 4,676 4,295 16,398 14,457 China 6,772 6,787 20,003 20,309 Other regions 4,351 4,851 13,728 14,952 Total $ 31,874 $ 33,278 $ 99,726 $ 100,324 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 liability for the deferred compensation plan was $39,654 and $46,332 as of December 31, 2022 and September 30, 2023, 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 $40,261 and $46,944 as of December 31, 2022 and September 30, 2023, 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, 2023
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 three months ended September 30, 2022 and September 30, 2023 were $18,873 and $22,007, respectively, and for the nine months ended September 30, 2022 and September 30, 2023 were $53,712 and $62,692, 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, 2022. No options were granted in the nine months ended September 30, 2023. 16. Stoc k-based compensation (Continued) The Company granted options covering 475,695 common shares in the nine months ended September 30, 2022. Nine months ended September 30, 2022 Dividend yield 0.96 % Expected life (in months) 84 Risk-free rate of interest 1.71 % Volatility 26.29 % A summary of stock option activity during the nine months ended September 30, 2023 is set out below: Nine Months Ended September 30, 2023 Shares Weighted Weighted average remaining contractual life (years) Aggregate Outstanding as of January 1, 2023 7,748,114 33.27 5.6 — Granted — — — — Forfeited (319,646) 41.06 — — Expired (53,990) 43.94 — — Exercised (1,287,280) 19.76 — 28,482 Outstanding as of September 30, 2023 6,087,198 35.63 5.7 25,623 Vested as of September 30, 2023 and expected to vest thereafter (Note a) 5,821,250 35.18 5.7 25,518 Vested and exercisable as of September 30, 2023 3,250,442 30.30 4.6 20,444 Weighted average grant date fair value of grants during the period — (a) Options expected to vest reflect an estimated forfeiture rate. As of September 30, 2023, the total remaining unrecognized stock-based compensation cost for options expected to vest amounted to $11,730, which will be recognized over the weighted average remaining requisite vesting period of 2.5 years. 16. Stoc k-based compensation (Continued) 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, 2023 is set out below: Nine Months Ended September 30, 2023 Number of Restricted Share Units Weighted Average Grant Date Fair Value Outstanding as of January 1, 2023 579,622 42.97 Granted 1,009,772 43.05 Vested (Note a) (308,542) 42.63 Forfeited (70,910) 42.87 Outstanding as of September 30, 2023 1,209,942 43.13 Expected to vest (Note b) 1,098,694 (a) 308,542 RSUs vested during the nine months ended September 30, 2023 in respect of which 201,016 shares (net of minimum statutory tax withholding) were issued during the nine months ended September 30, 2023. (b) The number of RSUs expected to vest reflects the application of an estimated forfeiture rate. 199,297 RSUs vested in the year ended December 31, 2022, in respect of which 120,858 shares were issued during the nine months ended September 30, 2023 after withholding shares to the extent of minimum statutory withholding taxes. 39,633 RSUs vested in the year ended December 31, 2021, in respect of which 39,515 shares were issued during the nine months ended September 30, 2023 after withholding shares to the extent of minimum statutory withholding taxes. As of September 30, 2023, the total remaining unrecognized stock-based compensation cost related to RSUs amounted to $33,114, which will be recognized over the weighted average remaining requisite vesting period of 2.1 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 approximately six months to three years. 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. For PUs granted prior to 2023, 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. For PUs that have a performance period of one year, 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. 16. Stoc k-based compensation (Continued) For the PUs granted in 2023, the Company made certain amendments to the vesting conditions. For PUs granted in 2023, the performance period increased to three years from one year for PUs granted prior to 2023. Further, the number of PUs granted in 2023 that will ultimately vest will be modified, subject to certain conditions and limitations, based on the Company’s total shareholder return (“TSR”) relative to the TSR of the companies included as of January 1, 2023 in the S&P 400 Midcap Index (the “Peer Group”) over the three-year performance period for the 2023 PUs. The grant date fair value for PUs granted in 2023 is determined using a Monte Carlo simulation model. This model simulates a range of possible future stock prices and estimates the probabilities of the potential payouts. This model also incorporates the following assumptions: • The historical volatility for the companies in the Peer Group was measured using the most recent three-year period. • The risk-free interest rate is based on the U.S. Treasury rate assumption commensurate with the three-year performance period. • For determining the TSR of the Company and the companies in the Peer Group, dividends will be assumed to have been reinvested in the stock of the issuing entities on a continuous basis. • The correlation coefficients used to model the way in which each entity tends to move in relation to each other are based upon the price data used to calculate historical volatility. The fair value of each 2023 PU granted to employees was estimated on the date of grant using the following valuation assumptions: Nine months ended September 30, 2023 Dividend yield 1.22 % — 1.52% Expected life (years) 2.54 — 2.80 Risk-free rate for expected life 3.80 % — 4.44% Volatility for expected life 24.03 % — 24.71% A summary of PU activity during the nine months ended September 30, 2023 is set out below: Nine Months Ended September 30, 2023 Number of Performance Units Weighted Average Grant Date Fair Value Maximum Shares Eligible to Receive Outstanding as of January 1, 2023 3,570,951 44.07 3,570,951 Granted 986,891 43.99 2,368,538 Vested (Note a) (647,549) 42.53 (647,549) Forfeited (310,792) 44.13 (351,054) Adjustment upon final determination of level of performance goal achievement (Note b) 96,668 44.50 96,668 Outstanding as of September 30, 2023 3,696,169 44.32 5,037,554 Expected to vest (Note c) 3,356,263 (a) 647,549 PUs vested during the nine months ended September 30, 2023, in respect of which 412,275 shares (net of minimum statutory tax withholding) were issued during the nine months ended September 30, 2023. (b) Represents an adjustment made in March 2023 to the number of shares subject to the PUs granted in 2022 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. 16. Stoc k-based compensation (Continued) As of September 30, 2023, the total remaining unrecognized stock-based compensation cost related to PUs amounted to $61,380, which will be recognized over the weighted average remaining requisite vesting period of 1.7 years. Employee Stock Purchase Plan (ESPP) On May 1, 2008, the Company adopted the Genpact Limited U.S. Employee Stock Purchase Plan and the Genpact Limited International Employee Stock Purchase Plan (together, the “ESPP”). 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, 2022 and 2023, 253,377 and 255,123 common shares, respectively, were issued under the ESPP. The ESPP is considered compensatory under the FASB guidance on Compensation-Stock Compensation. The compensation expense for the ESPP is recognized in accordance with the FASB guidance on Compensation-Stock Compensation. The compensation expense for the ESPP during the three months ended September 30, 2022 and 2023 was $329 and $307, respectively, and for the nine months ended September 30, 2022 and 2023 was $1,182 and $1,158, respectively, and has been allocated to cost of revenue and selling, general and administrative expenses.

Capital stock

Capital stock	9 Months Ended
	Sep. 30, 2023
Equity [Abstract]
Capital stock	Capital stock Share repurchases The Board of Directors of the Company (the “Board”) has authorized repurchases of up to $2,250,000 under the Company’s existing share repurchase program, including $500,000 approved during the first quarter of 2023. 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, 2022 and 2023, the Company repurchased 4,067,044 and 3,828,084 of its common shares, respectively, on the open market at a weighted average price of $44.75 and $39.31 per share, respectively, for an aggregate cash amount of $182,012 and $150,471, 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, 2022 and 2023, retained earnings were reduced by the direct costs, including taxes, related to share repurchases of $81 and $677, respectively. $474,453 remained available for share repurchases under the Company’s existing share repurchase program as of September 30, 2023. 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 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 an 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. On February 9, 2023, the Company announced that its Board had approved a 10% increase in its quarterly cash dividend to $0.1375 per share, up from $0.125 per share in 2022, representing a planned annual dividend of $0.55 per common share, up from $0.50 per share in 2022, payable to holders of the Company’s common shares. On March 24, 2023, June 26, 2023 and September 26, 2023, the Company paid a dividend of $0.1375 per share, amounting to $25,255 $25,031 and $24,944 in the aggregate, to shareholders of record as of March 10, 2023, June 9, 2023 and September 8, 2023, respectively.

Earnings per share

Earnings per share	9 Months Ended
	Sep. 30, 2023
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 2,757,114 and 2,213,546 for the nine months ended September 30, 2022 and 2023, respectively, and 2,667,958 and 2,389,358 for the three months ended September 30, 2022 and 2023, respectively. Three months ended September 30, Nine months ended September 30, 2022 2023 2022 2023 Net income $ 95,843 $ 117,593 $ 263,692 $ 339,946 Weighted average number of common shares used in computing basic earnings per common share 183,312,013 181,399,897 184,456,047 182,808,518 Dilutive effect of stock-based awards 4,087,191 2,401,894 3,818,373 2,929,211 Weighted average number of common shares used in computing dilutive earnings per common share 187,399,204 183,801,791 188,274,420 185,737,729 Earnings per common share Basic $ 0.52 $ 0.65 $ 1.43 $ 1.86 Diluted $ 0.51 $ 0.64 $ 1.40 $ 1.83

Segment reporting

Segment reporting	9 Months Ended
	Sep. 30, 2023
Segment Reporting [Abstract]
Segment reporting	Segment reporting The Company manages various types of business process and information technology 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 was renamed the Financial Services segment; (2) Consumer Goods, Retail, Life Sciences and Healthcare segment was renamed the Consumer and Healthcare segment; and (3) High Tech, Manufacturing and Services segment was 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 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) (other than those included in income from operations), interest income/(expense), restructuring expense/income, 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. With effect from January 1, 2023, the Company has modified the items that are allocated to the Company's reportable segments for the purpose of evaluating segment performance, and the Company now allocates by segment certain foreign exchange gains/(losses) (to the extent included in income from operations) and unallocated resource costs. Segment results after such allocation are reviewed by the CODM to evaluate segment performance. Prior to January 1, 2023, the CODM evaluated the performance of reportable segment revenue and adjusted income from operations after excluding these items, which were previously included under "Others." Accordingly, the Company has recast the segment revenue and adjusted income from operations of its reportable segments for the three and nine months ended September 30, 2022 to present comparable segment information. Adjusted income from operations for “Others” primarily represents the impact of certain under or over-absorption of overhead, and allowance for credit losses, which are not allocated to the Company’s segments for management’s internal reporting purposes. The CODM continues to review operating segment revenue, which is a GAAP measure, and adjusted income from operations, which is a non-GAAP measure. 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 134,849 160,751 295,600 45,446 Consumer and Healthcare 190,233 211,505 401,738 55,570 High Tech and Manufacturing 184,648 229,051 413,699 75,763 Net revenues 509,730 601,307 1,111,037 Business held for sale (refer to Note (a) below and Note 8) (3,932) 7,069 Net revenues (excluding business held for sale - refer to Note (a) below and Note 8) 1,107,105 Others 4,971 Total AOI 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 (b) below and Note 8) (21,426) Income tax expense (25,231) Net income 95,843 19. Segment reporting (Continued) Revenues and adjusted income from operations for each of the Company’s segments for the three months ended September 30, 2023 were as follows: Net revenues Data-Tech-AI Digital operations Total AOI Financial Services 126,342 187,145 313,487 52,991 Consumer and Healthcare 177,011 216,908 393,919 62,299 High Tech and Manufacturing 196,342 232,044 428,386 83,102 Net revenues 499,695 636,097 1,135,792 Others (3,398) Total AOI 194,994 Stock-based compensation (22,314) Amortization and impairment of acquired intangible assets (other than included above) (7,495) Foreign exchange gains (losses), net 2,975 Interest income (expense), net (13,255) Income tax expense (37,312) Net income 117,593 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 386,689 471,882 858,571 112,163 Consumer and Healthcare 553,866 650,244 1,204,110 171,218 High Tech and Manufacturing 524,464 681,482 1,205,946 221,021 Net revenues 1,465,019 1,803,608 3,268,627 Business held for sale (refer to Note (a) below and Note 8) (8,843) 14,291 Net revenues (excluding business held for sale - refer to Note (a) below and Note 8) 3,259,784 Others 12,940 Total AOI 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 (a) 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 (expense) / income (refer to Note (b) below and Note 25) (38,815) Income tax expense (78,427) Net income 263,692 19. Segment reporting (Continued) Revenues and adjusted income from operations for each of the Company’s segments for the nine months ended September 30, 2023 were as follows: Net revenues Data-Tech-AI Digital operations Total AOI Financial Services 381,867 531,543 913,410 145,291 Consumer and Healthcare 538,686 635,747 1,174,433 177,581 High Tech and Manufacturing 565,109 677,683 1,242,792 217,014 Net revenues 1,485,662 1,844,973 3,330,635 Business held for sale (refer to Note (a) below and Note 8) (490) 1,201 Net revenues (excluding business held for sale - refer to Note (a) below and Note 8) 3,330,145 Others 18,859 Total AOI 559,946 Stock-based compensation (63,850) Amortization and impairment of acquired intangible assets (other than included above) (23,895) Foreign exchange gains (losses), net 3,698 Interest income (expense), net (35,020) Restructuring (expense) / income (refer to Note (b) below and Note 25) 4,874 Operating loss from the business classified as held for sale (refer to Note (a) below and Note 8) (1,201) Loss on the sale of business classified as held for sale (refer to Note (a) below and Note 8) (802) Income tax expense (103,804) Net income 339,946 (a) During the second quarter of 2022, the Company's management approved a plan to divest a business that was part of the Company's Consumer and Healthcare segment. The revenues and associated operating losses attributable to this business, including a loss on the sale of this business recorded in the first quarter of 2023, 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. (b) The Company does not allocate these charges to individual segments in internal management reports used by the CODM. Accordingly, such expenses are included in our segment reporting as “unallocated costs.”

Net Revenues

Net Revenues	9 Months Ended
	Sep. 30, 2023
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, 2022 2023 2022 2023 Data-Tech-AI $ 509,730 $ 499,695 $ 1,465,019 $ 1,485,662 Digital Operations 601,307 636,097 1,803,608 1,844,973 Net revenues $ 1,111,037 $ 1,135,792 $ 3,268,627 $ 3,330,635 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). 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, 2022 As of September 30, 2023 Contract assets (Note a) $ 18,347 $ 30,032 Contract liabilities (Note b) Deferred transition revenue $ 128,726 $ 114,217 Advance from customers $ 88,056 $ 52,945 (a) Included in "prepaid expenses and other current assets" and "other assets" in the consolidated balance sheet. (b) Included in "accrued expenses and other current liabilities" and "other liabilities" in the consolidated balance sheet. As of December 31, 2022, the Company reclassified certain contract assets amounting to $2,168 and contract liabilities amounting to $649 as assets and liabilities held for sale. See Note 8 for additional information. 20. Net revenues (Continued) 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, 2022 and 2023 were a result of normal business activity and not materially impacted by any other factors. The amount of revenue recognized during the three months ended September 30, 2022 and 2023 that was included in the Company's contract liabilities balance at the beginning of the period was $63,762 and $55,007, respectively, and the amount of revenue recognized during the nine months ended September 30, 2022 and 2023 that was included in the Company's contract liabilities balance at the beginning of the period was $129,046 and $140,379, respectively. The following table includes estimated revenue expected to be recognized in the future related to remaining performance obligations as of September 30, 2023: Particulars Total Less than 1 year 1-3 years 3-5 years After 5 years Transaction price allocated to remaining performance obligations $ 167,162 $ 114,444 $ 41,346 $ 10,712 $ 660 The following table provides details of the Company’s contract cost assets: Three months ended September 30, Nine months ended September 30, 2022 2023 2022 2023 Particulars Sales incentive programs Transition activities Sales incentive programs Transition activities Sales incentive programs Transition activities Sales incentive programs Transition activities Opening balance $ 29,186 $ 198,401 $ 37,556 $ 156,231 $ 32,296 $ 206,498 $ 34,805 $ 181,865 Closing balance 28,718 189,419 38,411 158,718 28,718 189,419 38,411 158,718 Amortization 6,632 23,767 7,446 20,354 19,220 66,180 22,012 68,460 As of December 31, 2022, the Company reclassified certain contract cost assets amounting to $1,247 to assets held for sale. See Note 8 for additional information.

Other operating (income) expens

Other operating (income) expense, net	9 Months Ended
	Sep. 30, 2023
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, 2022 2023 2022 2023 Write-down of intangible assets and property, plant and equipment — — 1,377 — Impairment charge on intangible assets and goodwill held-for-sale 21,426 — 21,426 — Write-down of operating right-of-use assets and other assets — — 20,307 — Loss on the sale of business classified as held for sale (refer to Note 8) — — — 802 Gain on termination of lease (refer to Note 25) — — — (4,874) Other operating (income) expense (489) (91) (953) (593) Other operating (income) expense, net $ 20,937 $ (91) $ 42,157 $ (4,665) *See Notes 8, 10 and 25 for additional information about other operating (income) expense, net for the three and nine months ended September 30, 2022 and 2023.

Interest income (expense), net

Interest income (expense), net	9 Months Ended
	Sep. 30, 2023
Banking and Thrift, Interest [Abstract]
Interest income (expense), net	Interest income (expense), net Three months ended September 30, Nine months ended September 30, 2022 2023 2022 2023 Interest income $ 1,440 $ 4,582 $ 4,042 $ 13,005 Interest expense (14,839) (17,837) (40,733) (48,025) Interest income (expense), net $ (13,399) $ (13,255) $ (36,691) $ (35,020)

Income taxes

Income taxes	9 Months Ended
	Sep. 30, 2023
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 24.1% for the three months ended September 30, 2023, up from 20.8% for the three months ended September 30, 2022. The increase in the Company’s ETR in the three months ended September 30, 2023 is primarily due to higher tax expense resulting from changes in the jurisdictional mix of the Company’s income and an increase in the income tax rates in certain jurisdictions. The Company’s ETR was 23.4% for the nine months ended September 30, 2023, up from 22.9% for the nine months ended September 30, 2022. The increase in the Company’s ETR is primarily due to higher tax expense from a change in the jurisdictional mix of the Company’s income and an increase in the income tax rates in certain jurisdictions, partially offset by higher discrete benefits recorded in the nine months ended September 30, 2023 compared to the nine months ended September 30, 2022. 23. Income taxes (Continued) The following table summarizes activities related to the Company’s unrecognized tax benefits for uncertain tax positions for the nine months ended September 30, 2023: Nine months ended September 30, 2023 Opening balance at January 1 $ 25,430 Increase related to prior year tax positions, including recorded in acquisition accounting 251 Decrease related to prior year tax positions due to lapse of applicable statute of limitation (1,030) Decrease related to settlements with taxing authorities (170) Effect of exchange rate changes (47) Closing balance at September 30 $ 24,434 As of December 31, 2022 and September 30, 2023, the Company had unrecognized tax benefits amounting to $25,430 and $24,434, respectively, which, if recognized, would impact the Company’s ETR. As of December 31, 2022 and September 30, 2023, the Company had accrued $2,871 and $3,068, respectively, in interest and $374 and $372, respectively, for penalties relating to unrecognized tax benefits.

Commitments and contingencies

Commitments and contingencies	9 Months Ended
	Sep. 30, 2023
Commitments and Contingencies Disclosure [Abstract]
Commitments and contingencies	Commitments and contingencies Capital commitments As of December 31, 2022 and September 30, 2023, the Company has committed to spend $17,972 and $17,869, 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 $8,050 and $10,760 as of December 31, 2022 and September 30, 2023, 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 Indian 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. 24. Commitments and contingencies (Continued) 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”) had 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 GST 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. 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 took the position that the services provided are local services, which interpretation, if correct, would have made the service tax and GST exemption on exports unavailable to the Company in respect of such services. The Government of India has since issued an administrative circular which supports the Company’s position. Further, in the fourth quarter of 2022, the Punjab and Haryana High Court (the "High Court") ruled in favor of the Company in respect of this issue, and the ITA did not appeal the High Court's ruling, which has become final. Similarly, separate proceedings initiated in respect of the service tax regime have also been decided in the Company's favor by the High Court. All of Company’s past refunds under dispute have been approved by the ITA. The Company believes that these proceedings have been conclusively settled in the Company's favor and accordingly, no reserve is provided with respect to this matter as of September 30, 2023. (c) The ITA have issued assessment orders to certain subsidiaries of the Company seeking to assess income tax on certain transactions that occurred in 2015. The Company has received demands for potential tax claims related to these orders in an aggregate amount of $111,356, 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. Further, in respect of the transaction undertaken in 2015, the ITA has attempted to revise a previously closed assessment. During 2022, the Income Tax Appellate Tribunal of India (the "Tribunal") ruled in favor of the Company denying the ITA's ability to revise the assessment, and the ITA have appealed this ruling before the Delhi High Court. In January 2023, notwithstanding the Tribunal’s decision in the Company's favor, the ITA issued a revised assessment order to the Company, and in March 2023, this assessment order was struck down by the Tribunal. The ITA have filed an appeal challenging this most recent decision of the Tribunal before the Delhi High Court. Based on the foregoing, 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 with respect to this matter as of September 30, 2023. (d) In September 2020, the Indian Parliament approved new labor codes including the Code on Social Security, 2020 (the “Code”), which will impact the Company’s contributions to its defined benefit plans for employees based in India. The Code has not yet been made effective and the rules for different states are in the process of being framed. 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, 2023
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 included in cost of revenue and selling, general and administrative expenses. The Company had 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. In the second quarter of 2023, the Company successfully terminated a lease agreement involving leased premises that were abandoned as part of the 2022 restructuring described above. Accordingly, effective upon the lease termination date, the Company recorded a gain in other operating (income) expense of $4,874. There was no incremental restructuring charge in the third quarter of 2023.

Subsequent Events

Subsequent Events	9 Months Ended
	Sep. 30, 2023
Subsequent Events [Abstract]
Subsequent events	Subsequent events Dividend On October 26, 2023, the Company announced that its Board of Directors has declared a dividend for the fourth quarter of 2023 of $0.1375 per common share, which is payable on December 22, 2023 to shareholders of record as of the close of business on December 8, 2023. The declaration of any future dividends will be at the discretion of the Board of Directors and subject to Bermuda and other applicable laws.

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Pay vs Performance Disclosure
Net income	$ 117,593	$ 95,843	$ 339,946	$ 263,692

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
	Sep. 30, 2023 shares
Trading Arrangements, by Individual
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false
Heather D White [Member]
Trading Arrangements, by Individual
Name	Heather D. White
Title	Senior Vice President and Chief Legal Officer
Rule 10b5-1 Arrangement Adopted	true
Adoption Date	August 17, 2023
Arrangement Duration	5 months 27 days
Aggregate Available	19,496

Summary of significant accoun_2

Summary of significant accounting policies (Policies)	9 Months Ended
	Sep. 30, 2023
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, 2022. 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 .
Business combinations	(c) Business combinations, goodwill and other intangible assets The Company accounts for its business combinations using the acquisition method of accounting in accordance with 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 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.
Impairment of long-lived assets	(k) 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.
Assets held for sale	(l) 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	(m) 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 March 2023, the FASB issued ASU No. 2023-01, “Leases (Topic 842).” This ASU requires a lessee in a common-control lease arrangement to amortize leasehold improvements that it owns over the improvements’ useful life to the common control group, regardless of the lease term, if the lessee continues to control the use of the underlying asset through a lease. The ASU is effective for the Company for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2023. 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, 2023
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, 2023
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, 2022 Nine months ended September 30, 2023 Opening balance as of January 1 $ 24,329 $ 20,442 Additions (net), charged to income statement 2,096 4,667 Deductions/effect of exchange rate fluctuations (5,983) (4,616) Closing balance $ 20,442 $ 20,493

Fair value measurements (Tables

Fair value measurements (Tables)	9 Months Ended
	Sep. 30, 2023
Fair Value Disclosures [Abstract]
Schedule of fair value of 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, 2022 and September 30, 2023: As of December 31, 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) $ 21,687 $ — $ 21,687 $ — Deferred compensation plan assets (Note a, e) 40,261 — — 40,261 Total $ 61,948 $ — $ 21,687 $ 40,261 Liabilities Earn-out consideration (Note b, d) $ 2,517 $ — $ — $ 2,517 Derivative instruments (Note b, c) 38,817 — 38,817 — Deferred compensation plan liability (Note b, f) 39,654 — — 39,654 Total $ 80,988 $ — $ 38,817 $ 42,171 5. Fair value measurements (Continued) As of September 30, 2023 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) $ 23,069 $ — $ 23,069 $ — Deferred compensation plan assets (Note a, e) 46,944 — — 46,944 Total $ 70,013 $ — $ 23,069 $ 46,944 Liabilities Derivative instruments (Note b, c) 17,766 — 17,766 — Deferred compensation plan liability (Note b, f) 46,332 — — 46,332 Total $ 64,098 $ — $ 17,766 $ 46,332 (a) Derivative assets are included in “prepaid expenses and other current assets” and “other assets” in the consolidated balance sheets. 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, 2022 and 2023: Three months ended September 30, Nine months ended September 30, 2022 2023 2022 2023 Opening balance $ 5,406 $ — $ 5,406 $ 2,517 Payments made on earn-out consideration (2,437) — (2,437) (2,399) Change in fair value of earn-out consideration (Note a) (452) — (452) (118) Closing balance $ 2,517 $ — $ 2,517 $ — (a) Changes in the fair value of earn-out consideration are reported in “other operating (income) expense, net” 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, 2022 and 2023: Three months ended September 30, Nine months ended September 30, 2022 2023 2022 2023 Opening balance $ 38,422 $ 47,975 $ 38,584 $ 40,261 Additions (net of redemption) 725 555 8,610 3,752 Change in fair value of deferred compensation plan assets (Note a) (1,964) (1,586) (10,011) 2,931 Closing balance $ 37,183 $ 46,944 $ 37,183 $ 46,944
Roll-forward of fair value of deferred compensation liabilities categorized as Level 3 in fair value hierarchy	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, 2022 and 2023: Three months ended September 30, Nine months ended September 30, 2022 2023 2022 2023 Opening balance $ 37,833 $ 47,313 $ 38,007 $ 39,654 Additions (net of redemption) 727 555 8,611 3,752 Change in fair value of deferred compensation plan liabilities (Note a) (1,977) (1,536) (10,035) 2,926 Closing balance $ 36,583 $ 46,332 $ 36,583 $ 46,332 (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.

Derivative financial instrume_2

Derivative financial instruments (Tables)	9 Months Ended
	Sep. 30, 2023
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, 2022 As of September 30, 2023 As of December 31, 2022 As of September 30, 2023 Foreign exchange forward contracts denominated in: United States Dollars (sell) Indian Rupees (buy) $ 1,587,500 $ 1,720,500 $ (25,581) $ (2,339) United States Dollars (sell) Mexican Peso (buy) 24,000 54,750 1,079 1,617 United States Dollars (sell) Philippines Peso (buy) 79,200 102,300 (828) (1,629) Euro (sell) United States Dollars (buy) 182,163 168,663 480 4,916 Singapore Dollars (buy) United States Dollars (sell) 50,956 50,956 166 (922) Euro (sell) Romanian Leu (buy) 51,115 50,779 848 608 Japanese Yen (sell) Chinese Renminbi (buy) 8,185 25,758 (327) 1,956 United States Dollars (sell) Chinese Renminbi (buy) 41,000 43,500 605 (2,039) Pound Sterling (sell) United States Dollars (buy) 32,594 21,659 1,113 524 United States Dollars (sell) Hungarian Font (buy) 12,000 35,000 828 (1,090) Australian Dollars (sell) Indian Rupees (buy) 87,513 98,181 (452) 3,655 United States Dollars (Sell) Polish Zloty (buy) 24,000 44,500 1,372 (1,445) Japanese Yen (sell) United States Dollars (buy) 10,000 7,000 (1,134) 580 Israeli Shekel (sell) United States Dollars (buy) 3,000 — 3 — South African Rand (sell) United States Dollars (buy) 21,000 27,000 (1,652) 1,023 United States Dollars (Sell) Brazilian Real (buy) — 4,000 — (126) United States Dollars (Sell) Costa Rica Colon (buy) — 13,000 — 344 Pound Sterling (buy) United States Dollar (Sell) — 29,734 — (330) Interest rate swaps (floating to fixed) 432,248 — 6,350 — $ (17,130) $ 5,303 (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, 2022 As of September 30, 2023 As of December 31, 2022 As of September 30, 2023 Assets Prepaid expenses and other current assets $ 17,531 $ 14,366 $ 2,151 $ 2,894 Other assets $ 2,005 $ 5,809 $ — $ — Liabilities Accrued expenses and other current liabilities $ 23,662 $ 10,199 $ 11,495 $ 4,958 Other liabilities $ 3,660 $ 2,554 $ — $ 55
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, 2022 2023 Before Tax Net of Before Tax Net of Opening balance $ 8,284 $ (3,078) $ 5,206 $ 21,297 $ (5,368) $ 15,928 Net gains (losses) reclassified into statement of (2,274) (153) (2,427) 3,595 (946) 2,649 Changes in fair value of effective portion of (19,328) 2,703 (16,625) (9,872) 1,843 (8,028) Gain (loss) on cash flow hedging derivatives, net (17,054) 2,856 (14,198) (13,467) 2,789 (10,677) Closing balance $ (8,770) $ (222) $ (8,992) $ 7,830 $ (2,579) $ 5,251 Nine months ended September 30, 2022 2023 Before Tax Net of Before Tax Net of Opening balance $ 17,468 $ (3,404) $ 14,064 $ (7,255) $ 1,543 $ (5,712) Net gains (losses) reclassified into statement of (2,551) (423) (2,974) 10,622 (2,698) 7,924 Changes in fair value of effective portion of (28,789) 2,759 (26,030) 25,707 (6,820) 18,887 Gain (loss) on cash flow hedging derivatives, net (26,238) 3,182 (23,056) 15,085 (4,122) 10,963 Closing balance $ (8,770) $ (222) $ (8,992) $ 7,830 $ (2,579) $ 5,251
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, 2022 2023 2022 2023 2022 2023 2022 2023 Forward foreign $ (22,264) $ (9,809) $ (42,948) $ 24,076 Revenue $ 1,089 $ (222) $ 2,269 $ 1,007 Interest rate swaps $ 2,936 $ (63) $ 14,159 $ 1,631 Cost of revenue (3,334) 2,199 (2,284) 1,301 Selling, general and (566) 325 (116) 212 Interest expense 537 1,293 (2,420) 8,102 $ (19,328) $ (9,872) $ (28,789) $ 25,707 $ (2,274) $ 3,595 $ (2,551) $ 10,622 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 2022 2023 2022 2023 Forward foreign exchange contracts (Note a) Foreign exchange gains (losses), net $ (12,705) $ (5,689) $ (29,649) $ 8,034 $ (12,705) $ (5,689) $ (29,649) $ 8,034 (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, 2023
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, 2022 As of September 30, 2023 Advance income and non-income taxes $ 38,382 $ 159,890 Contract asset (Note 20) 11,613 16,239 Prepaid expenses 39,952 48,573 Derivative instruments 19,682 17,260 Employee advances 3,299 5,049 Deposits 5,372 3,270 Advances to suppliers 953 1,000 Others 18,719 22,776 Total $ 137,972 $ 274,057

Property, plant and equipment_2

Property, plant and equipment, net (Tables)	9 Months Ended
	Sep. 30, 2023
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, 2022 As of September 30, 2023 Property, plant and equipment, gross $ 766,365 $ 768,056 Less: Accumulated depreciation and amortization (585,607) (588,378) Property, plant and equipment, net $ 180,758 $ 179,678

Goodwill and intangible assets

Goodwill and intangible assets (Tables)	9 Months Ended
	Sep. 30, 2023
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, 2022 and the nine months ended September 30, 2023: For the year ended December 31, 2022 For the nine months ended September 30, 2023 Opening balance 1,731,027 1,684,196 Impact of measurement period adjustments 1,817 — Classified as held for sale (1,625) — Effect of exchange rate fluctuations (47,023) (6,392) Closing balance 1,684,196 1,677,804
Schedule of goodwill by reporting unit	The following table presents the changes in goodwill by reporting unit for the year ended December 31, 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 Classified as held for sale — (1,625) — (1,625) Effect of exchange rate fluctuations (12,692) (16,877) (17,454) (47,023) Closing balance 408,736 592,907 682,553 1,684,196 The following table presents the changes in goodwill by reporting unit for the nine months ended September 30, 2023: Financial Services Consumer and Healthcare High Tech and Manufacturing Total Opening balance 408,736 592,907 682,553 1,684,196 Effect of exchange rate fluctuations (1,784) (2,318) (2,290) (6,392) Closing balance 406,952 590,589 680,263 1,677,804
Summary of intangible assets	The Company’s intangible assets are as follows: As of December 31, 2022 As of September 30, 2023 Gross Accumulated amortization Net Gross Accumulated amortization Net Customer-related intangible assets $ 473,997 $ 411,706 $ 62,291 $ 471,485 $ 427,813 $ 43,672 Marketing-related intangible assets 97,831 83,253 14,578 97,628 87,112 10,516 Technology-related intangible assets 126,406 113,560 12,846 128,438 120,821 7,617 $ 698,234 $ 608,519 $ 89,715 $ 697,551 $ 635,746 $ 61,805
Schedule of impairment charge recorded for various categories of assets	The summary below presents the impairment charges Three months ended September 30, Nine months ended September 30, 2022 2023 2022 2023 Technology-related intangibles $ 19,116 $ — $ 19,116 $ — Customer-related intangibles 685 — 685 — Goodwill 1,625 — 1,625 — Total intangibles and goodwill $ 21,426 $ — $ 21,426 $ — Property, plant and equipment $ — $ — $ 1,377 $ — Total property, plant and equipment $ — $ — $ 1,377 $ — Total impairment and write-down $ 21,426 $ — $ 22,803 $ —

Long-term debt (Tables)

Long-term debt (Tables)	9 Months Ended
	Sep. 30, 2023
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, 2023, net of debt amortization expense, is as follows: Year ending Amount 2023 $ 6,535 2024 26,153 2025 26,173 2026 26,192 2027 423,724 Total $ 508,777
Summary of long term debt	A summary of the Company’s long-term debt is as follows: As of December 31, 2022 As of September 30, 2023 Credit facility, net of amortization expenses $ 528,378 $ 508,777 3.375% 2019 Senior Notes, net of debt amortization expenses 398,881 399,317 1.750% 2021 Senior Notes, net of debt amortization expenses 348,030 348,480 Total $ 1,275,289 $ 1,256,574 Current portion 26,136 26,149 Non-current portion 1,249,153 1,230,425 Total $ 1,275,289 $ 1,256,574

Accrued expenses and other cu_2

Accrued expenses and other current liabilities (Tables)	9 Months Ended
	Sep. 30, 2023
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, 2022 As of September 30, 2023 Accrued expenses $ 126,680 $ 144,807 Accrued employee cost 293,934 269,860 Earn-out consideration 2,517 — Statutory liabilities 82,912 65,033 Retirement benefits 1,725 1,709 Compensated absences 25,101 29,801 Derivative instruments 35,157 15,157 Contract liabilities (Note 20) 160,625 114,444 Finance leases liability 15,585 11,823 Other liabilities 46,771 37,099 $ 791,007 $ 689,733

Other liabilities (Tables)

Other liabilities (Tables)	9 Months Ended
	Sep. 30, 2023
Other Liabilities Disclosure [Abstract]
Schedule of other liabilities	Other liabilities consist of the following: As of December 31, 2022 As of September 30, 2023 Accrued employee cost $ 14,120 $ 7,510 Retirement benefits 10,694 11,511 Compensated absences 43,474 50,311 Derivative instruments 3,660 2,609 Contract liabilities (Note 20) 56,157 52,718 Finance leases liability 11,802 7,638 Others 75,701 84,806 $ 215,608 $ 217,103

Employee benefit plans (Tables)

Employee benefit plans (Tables)	9 Months Ended
	Sep. 30, 2023
Retirement Benefits [Abstract]
Schedule of net defined benefit plan costs	Net defined benefit plan costs for the three and nine months ended September 30, 2022 and 2023 include the following components: Three months ended September 30, Nine months ended September 30, 2022 2023 2022 2023 Service costs $ 3,505 $ 3,781 $ 10,804 $ 11,290 Interest costs 1,424 1,750 4,394 5,221 Amortization of actuarial loss 178 166 550 500 Expected return on plan assets (1,457) (1,261) (4,502) (3,781) Net defined benefit plan costs $ 3,650 $ 4,436 $ 11,246 $ 13,230
Schedule of amounts contributed to defined contribution plans in various jurisdictions	During the three and nine months ended September 30, 2022 and 2023, the Company contributed the following amounts to defined contribution plans in various jurisdictions: Three months ended September 30, Nine months ended September 30, 2022 2023 2022 2023 India $ 11,015 $ 12,369 $ 32,629 $ 35,407 U.S. 5,060 4,976 16,968 15,199 U.K. 4,676 4,295 16,398 14,457 China 6,772 6,787 20,003 20,309 Other regions 4,351 4,851 13,728 14,952 Total $ 31,874 $ 33,278 $ 99,726 $ 100,324

Stock-based compensation (Table

Stock-based compensation (Tables)	9 Months Ended
	Sep. 30, 2023
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, 2022. No options were granted in the nine months ended September 30, 2023. 16. Stoc k-based compensation (Continued) The Company granted options covering 475,695 common shares in the nine months ended September 30, 2022. Nine months ended September 30, 2022 Dividend yield 0.96 % Expected life (in months) 84 Risk-free rate of interest 1.71 % Volatility 26.29 %
Schedule of stock option activity	A summary of stock option activity during the nine months ended September 30, 2023 is set out below: Nine Months Ended September 30, 2023 Shares Weighted Weighted average remaining contractual life (years) Aggregate Outstanding as of January 1, 2023 7,748,114 33.27 5.6 — Granted — — — — Forfeited (319,646) 41.06 — — Expired (53,990) 43.94 — — Exercised (1,287,280) 19.76 — 28,482 Outstanding as of September 30, 2023 6,087,198 35.63 5.7 25,623 Vested as of September 30, 2023 and expected to vest thereafter (Note a) 5,821,250 35.18 5.7 25,518 Vested and exercisable as of September 30, 2023 3,250,442 30.30 4.6 20,444 Weighted average grant date fair value of grants during the period — (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, 2023 is set out below: Nine Months Ended September 30, 2023 Number of Restricted Share Units Weighted Average Grant Date Fair Value Outstanding as of January 1, 2023 579,622 42.97 Granted 1,009,772 43.05 Vested (Note a) (308,542) 42.63 Forfeited (70,910) 42.87 Outstanding as of September 30, 2023 1,209,942 43.13 Expected to vest (Note b) 1,098,694 (a) 308,542 RSUs vested during the nine months ended September 30, 2023 in respect of which 201,016 shares (net of minimum statutory tax withholding) were issued during the nine months ended September 30, 2023.
Schedule of significant assumptions used in determining fair value of performance units	The fair value of each 2023 PU granted to employees was estimated on the date of grant using the following valuation assumptions: Nine months ended September 30, 2023 Dividend yield 1.22 % — 1.52% Expected life (years) 2.54 — 2.80 Risk-free rate for expected life 3.80 % — 4.44% Volatility for expected life 24.03 % — 24.71%
Schedule of performance units activity	A summary of PU activity during the nine months ended September 30, 2023 is set out below: Nine Months Ended September 30, 2023 Number of Performance Units Weighted Average Grant Date Fair Value Maximum Shares Eligible to Receive Outstanding as of January 1, 2023 3,570,951 44.07 3,570,951 Granted 986,891 43.99 2,368,538 Vested (Note a) (647,549) 42.53 (647,549) Forfeited (310,792) 44.13 (351,054) Adjustment upon final determination of level of performance goal achievement (Note b) 96,668 44.50 96,668 Outstanding as of September 30, 2023 3,696,169 44.32 5,037,554 Expected to vest (Note c) 3,356,263 (a) 647,549 PUs vested during the nine months ended September 30, 2023, in respect of which 412,275 shares (net of minimum statutory tax withholding) were issued during the nine months ended September 30, 2023. (b) Represents an adjustment made in March 2023 to the number of shares subject to the PUs granted in 2022 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, 2023
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 2,757,114 and 2,213,546 for the nine months ended September 30, 2022 and 2023, respectively, and 2,667,958 and 2,389,358 for the three months ended September 30, 2022 and 2023, respectively. Three months ended September 30, Nine months ended September 30, 2022 2023 2022 2023 Net income $ 95,843 $ 117,593 $ 263,692 $ 339,946 Weighted average number of common shares used in computing basic earnings per common share 183,312,013 181,399,897 184,456,047 182,808,518 Dilutive effect of stock-based awards 4,087,191 2,401,894 3,818,373 2,929,211 Weighted average number of common shares used in computing dilutive earnings per common share 187,399,204 183,801,791 188,274,420 185,737,729 Earnings per common share Basic $ 0.52 $ 0.65 $ 1.43 $ 1.86 Diluted $ 0.51 $ 0.64 $ 1.40 $ 1.83

Segment reporting (Tables)

Segment reporting (Tables)	9 Months Ended
	Sep. 30, 2023
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, 2022 were as follows: Net revenues Data-Tech-AI Digital operations Total AOI Financial Services 134,849 160,751 295,600 45,446 Consumer and Healthcare 190,233 211,505 401,738 55,570 High Tech and Manufacturing 184,648 229,051 413,699 75,763 Net revenues 509,730 601,307 1,111,037 Business held for sale (refer to Note (a) below and Note 8) (3,932) 7,069 Net revenues (excluding business held for sale - refer to Note (a) below and Note 8) 1,107,105 Others 4,971 Total AOI 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 (b) below and Note 8) (21,426) Income tax expense (25,231) Net income 95,843 Revenues and adjusted income from operations for each of the Company’s segments for the three months ended September 30, 2023 were as follows: Net revenues Data-Tech-AI Digital operations Total AOI Financial Services 126,342 187,145 313,487 52,991 Consumer and Healthcare 177,011 216,908 393,919 62,299 High Tech and Manufacturing 196,342 232,044 428,386 83,102 Net revenues 499,695 636,097 1,135,792 Others (3,398) Total AOI 194,994 Stock-based compensation (22,314) Amortization and impairment of acquired intangible assets (other than included above) (7,495) Foreign exchange gains (losses), net 2,975 Interest income (expense), net (13,255) Income tax expense (37,312) Net income 117,593 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 386,689 471,882 858,571 112,163 Consumer and Healthcare 553,866 650,244 1,204,110 171,218 High Tech and Manufacturing 524,464 681,482 1,205,946 221,021 Net revenues 1,465,019 1,803,608 3,268,627 Business held for sale (refer to Note (a) below and Note 8) (8,843) 14,291 Net revenues (excluding business held for sale - refer to Note (a) below and Note 8) 3,259,784 Others 12,940 Total AOI 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 (a) 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 (expense) / income (refer to Note (b) below and Note 25) (38,815) Income tax expense (78,427) Net income 263,692 19. Segment reporting (Continued) Revenues and adjusted income from operations for each of the Company’s segments for the nine months ended September 30, 2023 were as follows: Net revenues Data-Tech-AI Digital operations Total AOI Financial Services 381,867 531,543 913,410 145,291 Consumer and Healthcare 538,686 635,747 1,174,433 177,581 High Tech and Manufacturing 565,109 677,683 1,242,792 217,014 Net revenues 1,485,662 1,844,973 3,330,635 Business held for sale (refer to Note (a) below and Note 8) (490) 1,201 Net revenues (excluding business held for sale - refer to Note (a) below and Note 8) 3,330,145 Others 18,859 Total AOI 559,946 Stock-based compensation (63,850) Amortization and impairment of acquired intangible assets (other than included above) (23,895) Foreign exchange gains (losses), net 3,698 Interest income (expense), net (35,020) Restructuring (expense) / income (refer to Note (b) below and Note 25) 4,874 Operating loss from the business classified as held for sale (refer to Note (a) below and Note 8) (1,201) Loss on the sale of business classified as held for sale (refer to Note (a) below and Note 8) (802) Income tax expense (103,804) Net income 339,946 (a) During the second quarter of 2022, the Company's management approved a plan to divest a business that was part of the Company's Consumer and Healthcare segment. The revenues and associated operating losses attributable to this business, including a loss on the sale of this business recorded in the first quarter of 2023, 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. (b) The Company does not allocate these charges to individual segments in internal management reports used by the CODM. Accordingly, such expenses are included in our segment reporting as “unallocated costs.”

Net revenues (Tables)

Net revenues (Tables)	9 Months Ended
	Sep. 30, 2023
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, 2022 2023 2022 2023 Data-Tech-AI $ 509,730 $ 499,695 $ 1,465,019 $ 1,485,662 Digital Operations 601,307 636,097 1,803,608 1,844,973 Net revenues $ 1,111,037 $ 1,135,792 $ 3,268,627 $ 3,330,635
Schedule of details of contract balances	The following table shows the details of the Company’s contract balances: As of December 31, 2022 As of September 30, 2023 Contract assets (Note a) $ 18,347 $ 30,032 Contract liabilities (Note b) Deferred transition revenue $ 128,726 $ 114,217 Advance from customers $ 88,056 $ 52,945 (a) Included in "prepaid expenses and other current assets" and "other assets" in the consolidated balance sheet. (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, 2023: Particulars Total Less than 1 year 1-3 years 3-5 years After 5 years Transaction price allocated to remaining performance obligations $ 167,162 $ 114,444 $ 41,346 $ 10,712 $ 660
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, 2022 2023 2022 2023 Particulars Sales incentive programs Transition activities Sales incentive programs Transition activities Sales incentive programs Transition activities Sales incentive programs Transition activities Opening balance $ 29,186 $ 198,401 $ 37,556 $ 156,231 $ 32,296 $ 206,498 $ 34,805 $ 181,865 Closing balance 28,718 189,419 38,411 158,718 28,718 189,419 38,411 158,718 Amortization 6,632 23,767 7,446 20,354 19,220 66,180 22,012 68,460

Other operating (income) expe_2

Other operating (income) expense, net (Tables)	9 Months Ended
	Sep. 30, 2023
Other Income and Expenses [Abstract]
Schedule of other operating (income) expense, net	Three months ended September 30, Nine months ended September 30, 2022 2023 2022 2023 Write-down of intangible assets and property, plant and equipment — — 1,377 — Impairment charge on intangible assets and goodwill held-for-sale 21,426 — 21,426 — Write-down of operating right-of-use assets and other assets — — 20,307 — Loss on the sale of business classified as held for sale (refer to Note 8) — — — 802 Gain on termination of lease (refer to Note 25) — — — (4,874) Other operating (income) expense (489) (91) (953) (593) Other operating (income) expense, net $ 20,937 $ (91) $ 42,157 $ (4,665)

Interest income (expense), net

Interest income (expense), net (Tables)	9 Months Ended
	Sep. 30, 2023
Banking and Thrift, Interest [Abstract]
Schedule of interest income (expense), net	Three months ended September 30, Nine months ended September 30, 2022 2023 2022 2023 Interest income $ 1,440 $ 4,582 $ 4,042 $ 13,005 Interest expense (14,839) (17,837) (40,733) (48,025) Interest income (expense), net $ (13,399) $ (13,255) $ (36,691) $ (35,020)

Income taxes (Tables)

Income taxes (Tables)	9 Months Ended
	Sep. 30, 2023
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, 2023: Nine months ended September 30, 2023 Opening balance at January 1 $ 25,430 Increase related to prior year tax positions, including recorded in acquisition accounting 251 Decrease related to prior year tax positions due to lapse of applicable statute of limitation (1,030) Decrease related to settlements with taxing authorities (170) Effect of exchange rate changes (47) Closing balance at September 30 $ 24,434

Organization - Narrative (Detai

Organization - Narrative (Detail)	Sep. 30, 2023 Employee Country
Product Information [Line Items]
Number of countries in which entity operates | Country	35
Minimum
Product Information [Line Items]
Number of employees around the globe, minimum | Employee	127,000

Summary of Significant Accoun_4

Summary of Significant Accounting Policies - Schedule of estimated useful lives of intangible assets (Detail)	Sep. 30, 2023
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, 2023
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	3 Months Ended	9 Months Ended		12 Months Ended
	Mar. 31, 2023	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Business Acquisition [Line Items]
Payment for business acquisitions, net of cash acquired		$ 682	$ (973)
Goodwill		$ 1,677,804		$ 1,684,196	$ 1,731,027
Hoodoo Digital, LLC
Business Acquisition [Line Items]
Ownership percentage acquired (in percentage)					100%
Purchase consideration					$ 66,721
Payment for business acquisitions, net of cash acquired	$ 682				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
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

Accounts receivable, net of a_3

Accounts receivable, net of allowance for credit losses - Schedule of allowance for credit losses (Detail) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Receivables [Abstract]
Opening balance as of January 1	$ 20,442	$ 24,329
Additions (net), charged to income statement	4,667	2,096
Deductions/effect of exchange rate fluctuations	(4,616)	(5,983)
Closing balance	$ 20,493	$ 20,442

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, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Financing Receivable, Allowance for Credit Loss [Line Items]
Gross accounts receivable	$ 1,074,984		$ 1,074,984		$ 1,015,197
Allowance for credit losses	20,493		20,493		20,442	$ 24,329
Accounts receivable, after allowance for credit loss, current	1,054,491		1,054,491		994,755
Deferred billings	82,349		82,349		64,735
Allowance for credit losses, other assets	3,612		3,612		3,198
Net deferred billings	78,737		78,737		61,537
Allowance for credit losses current period charge	267	$ 326	414	$ (513)
Factoring facility maximum capacity	75,000		75,000		100,000
Factoring facility, maximum capacity utilized	45,594		45,594		33,030
Factoring facility, amount outstanding	38,942		38,942		33,030
Cost of factoring facility	$ 454	$ 146	$ 1,368	$ 304
Disposal group, held-for-sale, not discontinued operations
Financing Receivable, Allowance for Credit Loss [Line Items]
Disposal group, accounts receivable, current					$ 2,341

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, 2023	Dec. 31, 2022
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative instruments, assets	$ 23,069	$ 21,687
Deferred compensation plan assets	46,944	40,261
Total, assets	70,013	61,948
Earn-out consideration		2,517
Derivative instruments, liabilities	17,766	38,817
Deferred compensation plan liability	46,332	39,654
Total, liabilities	64,098	80,988
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
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	23,069	21,687
Deferred compensation plan assets	0	0
Total, assets	23,069	21,687
Earn-out consideration		0
Derivative instruments, liabilities	17,766	38,817
Deferred compensation plan liability	0	0
Total, liabilities	17,766	38,817
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	46,944	40,261
Total, assets	46,944	40,261
Earn-out consideration		2,517
Derivative instruments, liabilities	0	0
Deferred compensation plan liability	46,332	39,654
Total, liabilities	$ 46,332	$ 42,171

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) - Business acquisition contingent consideration - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Opening balance	$ 0	$ 5,406	$ 2,517	$ 5,406
Payments made on earn-out consideration	0	(2,437)	(2,399)	(2,437)
Change in fair value of earn-out consideration	0	(452)	(118)	(452)
Closing balance	$ 0	$ 2,517	$ 0	$ 2,517

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, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Opening balance	$ 47,975	$ 38,422	$ 40,261	$ 38,584
Additions (net of redemption)	555	725	3,752	8,610
Change in fair value of deferred compensation plan assets	(1,586)	(1,964)	2,931	(10,011)
Closing balance	$ 46,944	$ 37,183	$ 46,944	$ 37,183

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, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Opening balance	$ 47,313	$ 37,833	$ 39,654	$ 38,007
Additions (net of redemption)	555	727	3,752	8,611
Change in fair value of deferred compensation plan liabilities	(1,536)	(1,977)	2,926	(10,035)
Closing balance	$ 46,332	$ 36,583	$ 46,332	$ 36,583

Derivative Financial Instrume_3

Derivative Financial Instruments - Narrative (Detail) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022	Mar. 31, 2021
Interest rate swaps | Maximum
Derivative [Line Items]
Derivatives, maturity period	51 months
Forward foreign exchange contracts | Maximum
Derivative [Line Items]
Derivatives, maturity period	51 months
Treasury lock
Derivative [Line Items]
Treasury lock on fair value edges, amount			$ 350,000
Derivative instrument, gain amortized	$ 409	$ 530

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, 2023	Dec. 31, 2022
Derivative [Line Items]
Balance sheet exposure asset	$ 5,303	$ (17,130)
United States Dollars (sell) Indian Rupees (buy)
Derivative [Line Items]
Notional principal amounts	1,720,500	1,587,500
Balance sheet exposure asset	(2,339)	(25,581)
United States Dollars (sell) Mexican Peso (buy)
Derivative [Line Items]
Notional principal amounts	54,750	24,000
Balance sheet exposure asset	1,617	1,079
United States Dollars (sell) Philippines Peso (buy)
Derivative [Line Items]
Notional principal amounts	102,300	79,200
Balance sheet exposure asset	(1,629)	(828)
Euro (sell) United States Dollars (buy)
Derivative [Line Items]
Notional principal amounts	168,663	182,163
Balance sheet exposure asset	4,916	480
Singapore Dollars (buy) United States Dollars (sell)
Derivative [Line Items]
Notional principal amounts	50,956	50,956
Balance sheet exposure asset	(922)	166
Euro (sell) Romanian Leu (buy)
Derivative [Line Items]
Notional principal amounts	50,779	51,115
Balance sheet exposure asset	608	848
Japanese Yen (sell) Chinese Renminbi (buy)
Derivative [Line Items]
Notional principal amounts	25,758	8,185
Balance sheet exposure asset	1,956	(327)
United States Dollars (sell) Chinese Renminbi (buy)
Derivative [Line Items]
Notional principal amounts	43,500	41,000
Balance sheet exposure asset	(2,039)	605
Pound Sterling (sell) United States Dollars (buy)
Derivative [Line Items]
Notional principal amounts	21,659	32,594
Balance sheet exposure asset	524	1,113
United States Dollars (sell) Hungarian Font (buy)
Derivative [Line Items]
Notional principal amounts	35,000	12,000
Balance sheet exposure asset	(1,090)	828
Australian Dollars (sell) Indian Rupees (buy)
Derivative [Line Items]
Notional principal amounts	98,181	87,513
Balance sheet exposure asset	3,655	(452)
United States Dollars (Sell) Polish Zloty (buy)
Derivative [Line Items]
Notional principal amounts	44,500	24,000
Balance sheet exposure asset	(1,445)	1,372
Japanese Yen (sell) United States Dollars (buy)
Derivative [Line Items]
Notional principal amounts	7,000	10,000
Balance sheet exposure asset	580	(1,134)
Israeli Shekel (sell) United States Dollars (buy)
Derivative [Line Items]
Notional principal amounts	0	3,000
Balance sheet exposure asset	0	3
South African Rand (sell) United States Dollars (buy)
Derivative [Line Items]
Notional principal amounts	27,000	21,000
Balance sheet exposure asset	1,023	(1,652)
United States Dollars (Sell) Brazilian Real (buy)
Derivative [Line Items]
Notional principal amounts	4,000	0
Balance sheet exposure asset	(126)	0
United States Dollars (Sell) Costa Rica Colon (buy)
Derivative [Line Items]
Notional principal amounts	13,000	0
Balance sheet exposure asset	344	0
Pound Sterling (buy) United States Dollar (Sell)
Derivative [Line Items]
Notional principal amounts	29,734	0
Balance sheet exposure asset	(330)	0
Interest rate swaps (floating to fixed)
Derivative [Line Items]
Notional principal amounts	0	432,248
Balance sheet exposure asset	$ 0	$ 6,350

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, 2023	Dec. 31, 2022
Prepaid expenses and other current assets | Non-designated
Derivatives, Fair Value [Line Items]
Assets	$ 2,894	$ 2,151
Other assets | Non-designated
Derivatives, Fair Value [Line Items]
Assets	0	0
Accrued expenses and other current liabilities | Non-designated
Derivatives, Fair Value [Line Items]
Liabilities	4,958	11,495
Other liabilities | Non-designated
Derivatives, Fair Value [Line Items]
Liabilities	55	0
Cash flow hedges | Prepaid expenses and other current assets
Derivatives, Fair Value [Line Items]
Assets	14,366	17,531
Cash flow hedges | Other assets
Derivatives, Fair Value [Line Items]
Assets	5,809	2,005
Cash flow hedges | Accrued expenses and other current liabilities
Derivatives, Fair Value [Line Items]
Liabilities	10,199	23,662
Cash flow hedges | Other liabilities
Derivatives, Fair Value [Line Items]
Liabilities	$ 2,554	$ 3,660

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, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Opening balance, before-tax amount	$ 21,297	$ 8,284	$ (7,255)	$ 17,468
Net gains (losses) reclassified into statement of income on completion of hedged transactions, before-tax amount	3,595	(2,274)	10,622	(2,551)
Changes in fair value of effective portion of outstanding derivatives, net, before tax amount	(9,872)	(19,328)	25,707	(28,789)
Gain (loss) on cash flow hedging derivatives, before tax amount	(13,467)	(17,054)	15,085	(26,238)
Closing balance, before-tax amount	7,830	(8,770)	7,830	(8,770)
Opening balance, tax (expense) or benefit	(5,368)	(3,078)	1,543	(3,404)
Net gains (losses) reclassified into statement of income on completion of hedged transactions, tax (expense) or benefit	(946)	(153)	(2,698)	(423)
Changes in fair value of effective portion of outstanding derivatives, net, tax (expense) or benefit	1,843	2,703	(6,820)	2,759
Gain (loss) on cash flow hedging derivatives, net, tax (expense) or benefit	2,789	2,856	(4,122)	3,182
Closing balance, tax (expense) or benefit	(2,579)	(222)	(2,579)	(222)
Opening balance, net of tax amount	15,928	5,206	(5,712)	14,064
Net gains (losses) reclassified into statement of income on completion of hedged transactions, net of tax amount	2,649	(2,427)	7,924	(2,974)
Changes in fair value of effective portion of outstanding derivatives, net, net of tax amount	(8,028)	(16,625)	18,887	(26,030)
Gain (loss) on cash flow hedging derivatives, net, net of tax amount	(10,677)	(14,198)	10,963	(23,056)
Closing balance, net of tax amount	$ 5,251	$ (8,992)	$ 5,251	$ (8,992)

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, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Other Comprehensive Income (Loss) [Line Items]
Changes in fair value of effective portion of outstanding derivatives, net	$ (9,872)	$ (19,328)	$ 25,707	$ (28,789)
Amount of gain (loss) reclassified from OCI into statement of income (effective portion)	3,595	(2,274)	10,622	(2,551)
Non designated hedges, amount of (gain) loss recognized in statement of income on derivatives	(5,689)	(12,705)	8,034	(29,649)
Revenue
Other Comprehensive Income (Loss) [Line Items]
Amount of gain (loss) reclassified from OCI into statement of income (effective portion)	(222)	1,089	1,007	2,269
Cost of revenue
Other Comprehensive Income (Loss) [Line Items]
Amount of gain (loss) reclassified from OCI into statement of income (effective portion)	2,199	(3,334)	1,301	(2,284)
Selling, general and administrative expenses
Other Comprehensive Income (Loss) [Line Items]
Amount of gain (loss) reclassified from OCI into statement of income (effective portion)	325	(566)	212	(116)
Interest expense
Other Comprehensive Income (Loss) [Line Items]
Amount of gain (loss) reclassified from OCI into statement of income (effective portion)	1,293	537	8,102	(2,420)
Forward foreign exchange contracts
Other Comprehensive Income (Loss) [Line Items]
Changes in fair value of effective portion of outstanding derivatives, net	(9,809)	(22,264)	24,076	(42,948)
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	(5,689)	(12,705)	8,034	(29,649)
Interest rate swaps
Other Comprehensive Income (Loss) [Line Items]
Changes in fair value of effective portion of outstanding derivatives, net	$ (63)	$ 2,936	$ 1,631	$ 14,159

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, 2023	Dec. 31, 2022
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Advance income and non-income taxes	$ 159,890	$ 38,382
Contract asset (Note 20)	16,239	11,613
Prepaid expenses	48,573	39,952
Derivative instruments	17,260	19,682
Employee advances	5,049	3,299
Deposits	3,270	5,372
Advances to suppliers	1,000	953
Others	22,776	18,719
Prepaid expenses and other current assets, net	$ 274,057	$ 137,972

Prepaid expenses and other cu_4

Prepaid expenses and other current assets -Narrative (Details) $ in Thousands	Dec. 31, 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]
Disposal group, prepaid and other assets, current	$ 901

Assets and liabilities held f_2

Assets and liabilities held for sale - Narrative (Details) - USD ($) $ in Thousands	1 Months Ended	3 Months Ended		9 Months Ended		12 Months Ended
	Feb. 28, 2023	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Loss on the sale of business classified as held for sale (refer to Note 8)		$ 0	$ 0	$ 802	$ 0
The Business
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Percentage of issued and outstanding shares (in percent)						100%
Contingent consideration, asset						$ 10,600
Net consideration transferred	$ 2,091
Loss on the sale of business classified as held for sale (refer to Note 8)	802
Impairment charge on assets classified as held-for-sale						$ 32,575
The Business | Fixed Rate Unsecured Loan Note
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Interest rate on senior notes (in percentage)						1.50%
Debt instrument, face amount						$ 18,001
Payment for debt extinguishment	$ 18,001

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, 2023	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
Property, plant and equipment, gross	$ 768,056	$ 766,365
Less: Accumulated depreciation and amortization	(588,378)	(585,607)
Property, plant and equipment, net	$ 179,678	$ 180,758

Property, Plant and Equipment_4

Property, Plant and Equipment, Net - Narrative (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Property, Plant and Equipment [Line Items]
Depreciation and amortization			$ 54,410	$ 68,169
Depreciation on PPE
Property, Plant and Equipment [Line Items]
Depreciation and amortization	$ 12,198	$ 13,442	37,466	42,102
Computer software
Property, Plant and Equipment [Line Items]
Depreciation and amortization	$ 664	$ 1,192	$ 2,060	$ 3,874

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, 2023	Dec. 31, 2022
Goodwill [Roll Forward]
Opening balance	$ 1,684,196	$ 1,731,027
Impact of measurement period adjustments	0	1,817
Classified as held for sale	0	(1,625)
Effect of exchange rate fluctuations	(6,392)	(47,023)
Closing balance	$ 1,677,804	$ 1,684,196

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, 2023	Dec. 31, 2022	Dec. 31, 2021
Goodwill And Intangible Assets Disclosure [Line Items]
Goodwill	$ 1,677,804	$ 1,684,196	$ 1,731,027
Impact of measurement period adjustments	0	1,817
Classified as held for sale	0	(1,625)
Effect of exchange rate fluctuations	(6,392)	(47,023)
Financial Services
Goodwill And Intangible Assets Disclosure [Line Items]
Goodwill	406,952	408,736	421,257
Impact of measurement period adjustments		171
Classified as held for sale		0
Effect of exchange rate fluctuations	(1,784)	(12,692)
Consumer and Healthcare
Goodwill And Intangible Assets Disclosure [Line Items]
Goodwill	590,589	592,907	611,120
Impact of measurement period adjustments		289
Classified as held for sale		(1,625)
Effect of exchange rate fluctuations	(2,318)	(16,877)
High Tech and Manufacturing
Goodwill And Intangible Assets Disclosure [Line Items]
Goodwill	680,263	682,553	$ 698,650
Impact of measurement period adjustments		1,357
Classified as held for sale		0
Effect of exchange rate fluctuations	$ (2,290)	$ (17,454)

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, 2023	Sep. 30, 2022	Jun. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Goodwill And Intangible Assets Disclosure [Line Items]
Classified as held for sale				$ 0		$ 1,625
Goodwill deductible for tax purposes	$ 270,108			270,108		291,377
Amortization of acquired intangible assets	7,497	$ 10,604		24,009	$ 32,805
Tangible asset impairment charges	0	0		$ 0	1,377
Impairment, long-lived asset, held-for-use, statement of income or comprehensive income [Extensible Enumeration]				Other Operating Income (Expense), Net
Property, plant and equipment
Goodwill And Intangible Assets Disclosure [Line Items]
Tangible asset impairment charges	0	0	$ 1,377	$ 0	1,377
Disposal group, held-for-sale, not discontinued operations
Goodwill And Intangible Assets Disclosure [Line Items]
Intangible assets held for sale, gross						40,538
Intangible assets held for sale, accumulated amortization						16,989
Internally developed and other intangibles
Goodwill And Intangible Assets Disclosure [Line Items]
Amortization of acquired intangible assets	$ 2,092	$ 2,595		$ 6,465	$ 12,264
Consumer and Healthcare
Goodwill And Intangible Assets Disclosure [Line Items]
Classified 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, 2023	Dec. 31, 2022
Acquired Finite-Lived Intangible Assets [Line Items]
Gross  carrying amount	$ 697,551	$ 698,234
Accumulated amortization  & Impairment	635,746	608,519
Net	61,805	89,715
Customer-related intangible assets
Acquired Finite-Lived Intangible Assets [Line Items]
Gross  carrying amount	471,485	473,997
Accumulated amortization  & Impairment	427,813	411,706
Net	43,672	62,291
Marketing-related intangible assets
Acquired Finite-Lived Intangible Assets [Line Items]
Gross  carrying amount	97,628	97,831
Accumulated amortization  & Impairment	87,112	83,253
Net	10,516	14,578
Technology-related intangible assets
Acquired Finite-Lived Intangible Assets [Line Items]
Gross  carrying amount	128,438	126,406
Accumulated amortization  & Impairment	120,821	113,560
Net	$ 7,617	$ 12,846

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, 2023	Sep. 30, 2022	Jun. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Acquired Finite-Lived Intangible Assets [Line Items]
Goodwill	$ 0	$ 1,625		$ 0	$ 1,625
Total intangibles and goodwill	0	21,426		0	21,426
Total property, plant and equipment	0	0		0	1,377
Total impairment and write-down	0	21,426		0	22,803
Property, plant and equipment
Acquired Finite-Lived Intangible Assets [Line Items]
Total property, plant and equipment	0	0	$ 1,377	0	1,377
Technology-related intangible assets
Acquired Finite-Lived Intangible Assets [Line Items]
Impairment of intangible assets, finite-lived	0	19,116		0	19,116
Customer-related intangible assets
Acquired Finite-Lived Intangible Assets [Line Items]
Impairment of intangible assets, finite-lived	$ 0	$ 685		$ 0	$ 685

Short-Term Borrowings - Narrati

Short-Term Borrowings - Narrative (Detail) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022	Dec. 13, 2022
Line of Credit Facility [Line Items]
Fund-based and non-fund-based credit facilities limits available	$ 21,526,000	$ 22,882,000
Utilization of credit facility for non fund-based usage	$ 9,133,000	$ 5,392,000
Margin over LIBOR (in percentage)		1.375%
Commitment fee (in percentage)	0.20%	0.20%
Credit facility, amount utilized	$ 56,627,000	$ 153,658,000
Short-term borrowings	$ 55,000,000	$ 151,000,000
2022 facility | Base rate
Line of Credit Facility [Line Items]
Margin over LIBOR (in percentage)	1.375%
2022 facility | Base rate plus applicable margin
Line of Credit Facility [Line Items]
Debt instrument, basis spread on variable rate (in percentage)	0.375%
Minimum | 2022 facility
Line of Credit Facility [Line Items]
Term SOFR adjustment (in percentage)	0%	0%
Maximum | 2022 facility
Line of Credit Facility [Line Items]
Term SOFR adjustment (in percentage)	0.10%	0.10%
Revolving credit facility
Line of Credit Facility [Line Items]
Credit facility, maximum borrowing capacity			$ 650,000,000
Non fund-based credit facility
Line of Credit Facility [Line Items]
Credit facility, amount utilized	$ 1,627,000	$ 2,658,000

Long-Term Debt - Narrative (Det

Long-Term Debt - Narrative (Detail) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022	Mar. 31, 2021	Nov. 30, 2019
Debt Instrument [Line Items]
Long-term debt, amount	$ 1,256,574,000	$ 1,275,289,000
Margin over LIBOR (in percentage)		1.375%
Term loan
Debt Instrument [Line Items]
Long-term debt, amount	508,777,000	$ 528,378,000
Debt amortization expense	1,348,000	1,622,000
Principal amount of term loan	6,625,000
2018 facility
Debt Instrument [Line Items]
Long-term debt, amount		527,000,000
Long-term debt, modification amount	290,870,000
Extinguished outstanding term loan	236,130,000
Amortization of debt issuance costs	93,000
2018 facility | Line of credit
Debt Instrument [Line Items]
Debt instrument, face amount		500,000,000
Credit facility, maximum borrowing capacity		500,000,000
2018 facility | Term loan
Debt Instrument [Line Items]
Debt instrument, face amount		680,000,000
2022 facility
Debt Instrument [Line Items]
Debt instrument, face amount		$ 530,000,000
Long-term debt, term		5 years
Proceeds from issuance of long-term debt	239,130,000
Payments of debt restructuring costs	$ 126,000
2022 facility | Minimum
Debt Instrument [Line Items]
Term SOFR adjustment (in percentage)	0%	0%
2022 facility | Maximum
Debt Instrument [Line Items]
Term SOFR adjustment (in percentage)	0.10%	0.10%
2022 facility | Line of credit
Debt Instrument [Line Items]
Debt instrument, face amount		$ 650,000,000
Credit facility, maximum borrowing capacity		650,000,000
2022 facility | Term loan
Debt Instrument [Line Items]
Debt instrument, face amount		$ 530,000,000
Amended 2015 facility
Debt Instrument [Line Items]
Margin over LIBOR (in percentage)		0.20%
Credit facility, base rate (in percentage)		0.375%
2019 Senior notes
Debt Instrument [Line Items]
Long-term debt, amount	$ 399,317,000	$ 398,881,000
2019 Senior notes | Genpact Luxembourg S.r.l.
Debt Instrument [Line Items]
Debt instrument, face amount				$ 400,000,000
Long-term debt, amount	399,317,000	398,881,000
Debt amortization expense	$ 683,000	1,119,000
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]
Long-term debt, amount	$ 348,480,000	348,030,000
2021 Senior notes | Genpact Luxembourg S.r.l.
Debt Instrument [Line Items]
Debt instrument, face amount			$ 350,000,000
Long-term debt, amount	348,480,000	348,030,000
Debt amortization expense	$ 1,520,000	$ 1,970,000
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, 2023	Dec. 31, 2022
Debt Instrument [Line Items]
Total	$ 1,256,574	$ 1,275,289
Term loan
Debt Instrument [Line Items]
2023	6,535
2024	26,153
2025	26,173
2026	26,192
2027	423,724
Total	$ 508,777	$ 528,378

Long-Term Debt - Schedule of lo

Long-Term Debt - Schedule of long term debt (Detail) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022	Mar. 31, 2021	Nov. 30, 2019
Debt Instrument [Line Items]
Long-term debt, amount	$ 1,256,574	$ 1,275,289
Current portion	26,149	26,136
Non-current portion	1,230,425	1,249,153
Total	1,256,574	1,275,289
Term loan
Debt Instrument [Line Items]
Long-term debt, amount	508,777	528,378
Total	508,777	528,378
2019 Senior notes
Debt Instrument [Line Items]
Long-term debt, amount	399,317	398,881
Total	399,317	398,881
2021 Senior notes
Debt Instrument [Line Items]
Long-term debt, amount	348,480	348,030
Total	348,480	348,030
Genpact Luxembourg S.r.l. | 2019 Senior notes
Debt Instrument [Line Items]
Long-term debt, amount	399,317	398,881
Total	$ 399,317	398,881
Interest rate on senior notes (in percentage)	3.375%			3.375%
Genpact Luxembourg S.r.l. | 2021 Senior notes
Debt Instrument [Line Items]
Long-term debt, amount	$ 348,480	348,030
Total	$ 348,480	$ 348,030
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, 2023	Dec. 31, 2022
Payables and Accruals [Abstract]
Accrued expenses	$ 144,807	$ 126,680
Accrued employee cost	269,860	293,934
Earn-out consideration	0	2,517
Statutory liabilities	65,033	82,912
Retirement benefits	1,709	1,725
Compensated absences	29,801	25,101
Derivative instruments	15,157	35,157
Contract liabilities (Note 20)	114,444	160,625
Finance leases liability	11,823	15,585
Other liabilities	37,099	46,771
Accrued expenses and other current liabilities, net	$ 689,733	$ 791,007
Finance lease, liability, current, 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	Dec. 31, 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]
Disposal group, accrued liabilities, current	$ 1,147

Other Liabilities - Schedule of

Other Liabilities - Schedule of other liabilities (Detail) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Other Liabilities Disclosure [Abstract]
Accrued employee cost	$ 7,510	$ 14,120
Retirement benefits	11,511	10,694
Compensated absences	50,311	43,474
Derivative instruments	2,609	3,660
Contract liabilities (Note 20)	52,718	56,157
Finance leases liability	7,638	11,802
Others	84,806	75,701
Other liabilities	$ 217,103	$ 215,608
Finance lease, liability, noncurrent, statement of financial position [extensible list]	Other liabilities	Other liabilities

Other liabilities -Narrative (D

Other liabilities -Narrative (Details) $ in Thousands	Dec. 31, 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]
Disposal group, other liabilities, current	$ 141

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, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Retirement Benefits [Abstract]
Service costs	$ 3,781	$ 3,505	$ 11,290	$ 10,804
Interest costs	1,750	1,424	5,221	4,394
Amortization of actuarial loss	166	178	500	550
Expected return on plan assets	(1,261)	(1,457)	(3,781)	(4,502)
Net defined benefit plan costs	$ 4,436	$ 3,650	$ 13,230	$ 11,246

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, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Defined Contribution Plan Disclosure [Line Items]
Defined contribution plans, contributed amount	$ 33,278	$ 31,874	$ 100,324	$ 99,726
India
Defined Contribution Plan Disclosure [Line Items]
Defined contribution plans, contributed amount	12,369	11,015	35,407	32,629
Foreign Plan | U.S.
Defined Contribution Plan Disclosure [Line Items]
Defined contribution plans, contributed amount	4,976	5,060	15,199	16,968
Foreign Plan | U.K.
Defined Contribution Plan Disclosure [Line Items]
Defined contribution plans, contributed amount	4,295	4,676	14,457	16,398
Foreign Plan | China
Defined Contribution Plan Disclosure [Line Items]
Defined contribution plans, contributed amount	6,787	6,772	20,309	20,003
Foreign Plan | Other regions
Defined Contribution Plan Disclosure [Line Items]
Defined contribution plans, contributed amount	$ 4,851	$ 4,351	$ 14,952	$ 13,728

Employee Benefit Plans - Narrat

Employee Benefit Plans - Narrative (Detail) - USD ($) $ in Thousands		3 Months Ended		9 Months Ended
	Jul. 01, 2018	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Deferred compensation plan liability		$ 46,332		$ 46,332		$ 39,654
Cash surrender value of policies		46,944		46,944		$ 40,261
Change in fair value of plan assets		(1,586)	$ (1,964)	2,931	$ (10,011)
Change in fair value of deferred compensation liabilities		$ (1,536)	$ 1,977	$ 2,926	$ (10,035)
Foreign Plan
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 | Foreign Plan
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 | Foreign Plan
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Employer discretionary vesting percentage (in percentage)	50%
Minimum | Foreign Plan
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 | Foreign Plan
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, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2012
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock based compensation cost				$ 22,007,000	$ 18,873,000	$ 62,692,000	$ 53,712,000
Options granted, contractual period, years						10 years
Unrecognized stock-based compensation cost for options				11,730,000		$ 11,730,000
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
Employee stock option
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted average remaining requisite vesting period						2 years 6 months
Restricted share units (RSUs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted average remaining requisite vesting period						2 years 1 month 6 days
Vested, number of shares (Units)						308,542
Net settlement on vesting of restricted share unit (in shares)						201,016
Unrecognized stock-based compensation cost				33,114,000		$ 33,114,000
Restricted share units (RSUs) | Vesting period 2022
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vested, number of shares (Units)								199,297
Net settlement on vesting of restricted share unit (in shares)						120,858
Restricted share units (RSUs) | Vesting period 2021
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vested, number of shares (Units)									39,633
Net settlement on vesting of restricted share unit (in shares)						39,515
Performance units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted average remaining requisite vesting period						1 year 8 months 12 days
Vested, number of shares (Units)						647,549
Unrecognized stock-based compensation cost				$ 61,380,000		$ 61,380,000
Performance units | Prior to 2023
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Performance units vesting right, fair value (in shares)						1
Performance units period						1 year
Performance units | 2023
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Performance units 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)						255,123	253,377
Compensation expense for ESPP				$ 307,000	$ 329,000	$ 1,158,000	$ 1,182,000
Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award, vesting period						3 years
Minimum | Restricted share units (RSUs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award, vesting period						3 months
Minimum | Performance units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award, vesting period						6 months
Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award, vesting period						5 years
Maximum | Restricted share units (RSUs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award, vesting period						4 years
Maximum | Performance units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award, vesting period						3 years
2007 Omnibus Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Amended omnibus plan, increase in number of common shares authorized for issuance (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
Share-Based Payment Arrangement [Abstract]
Dividend yield	0.96%
Expected life (in months)	84 months
Risk-free rate of interest	1.71%
Volatility	26.29%

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, 2023	Sep. 30, 2022	Dec. 31, 2022
Shares  arising out of options
Outstanding, shares arising out of options, beginning balance (in shares)	7,748,114
Granted, shares arising out of options (in shares)	0	475,695
Forfeited, shares arising out of options (in shares)	(319,646)
Expired, shares arising out of options (in shares)	(53,990)
Exercised, shares arising out of options (in shares)	(1,287,280)
Outstanding, shares arising out of options, ending balance (in shares)	6,087,198		7,748,114
Vested and expected to vest thereafter, shares arising out of options (in shares)	5,821,250
Vested and exercisable, shares arising out of options (in shares)	3,250,442
Weighted average grant-date fair value of options granted during the period (in USD per share)	$ 0
Weighted  average exercise price
Outstanding weighted average exercise price, beginning balance (in usd per share)	33.27
Granted, weighted average exercise price (in usd per share)	0
Forfeited, weighted average exercise price (in usd per share)	41.06
Expired, weighted average exercise price (in usd per share)	43.94
Exercised, weighted average exercise price (in usd per share)	19.76
Outstanding weighted average exercise price, ending balance (in usd per share)	35.63		$ 33.27
Vested and expected to vest thereafter, weighted average exercise price (in usd per share)	35.18
Vested and exercisable, weighted average exercise price (in usd per share)	$ 30.30
Weighted average remaining contractual life (years)
Outstanding weighted average remaining contractual life, beginning balance (years)	5 years 8 months 12 days		5 years 7 months 6 days
Vested and expected to vest thereafter, weighted average remaining contractual life (years)	5 years 8 months 12 days
Vested and exercisable, weighted average remaining contractual life (years)	4 years 7 months 6 days
Aggregate intrinsic value
Exercised, aggregate intrinsic value	$ 28,482
Outstanding as of September 30, 2023	25,623
Vested and expected to vest thereafter	25,518
Vested and exercisable as of September 30, 2023	$ 20,444

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, 2023
Number of Restricted Share Units
Outstanding number of shares (Units), beginning balance	579,622
Granted (in shares)	1,009,772
Vested (in shares)	(308,542)
Forfeited (in shares)	(70,910)
Outstanding number of shares (Units), ending balance	1,209,942
Expected to vest, number of shares (Units)	1,098,694
Weighted Average Grant Date Fair Value
Outstanding weighted average grant date fair value, beginning balance (in usd per share)	$ 42.97
Granted, weighted average grant date fair value (in usd per share)	43.05
Vested, weighted average grant date fair value (in usd per share)	42.63
Forfeited, weighted average grant date fair value (in usd per share)	42.87
Outstanding weighted average grant date fair value, ending balance (in usd per share)	$ 43.13
Net settlement on vesting of restricted share unit (in shares)	201,016

Stock-Based Compensation - Sc_4

Stock-Based Compensation - Schedule of significant assumptions used in determining fair value of performance units (Detail)	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Dividend yield		0.96%
Expected life (years)		84 months
Risk-free rate of interest		1.71%
Volatility		26.29%
Performance units | Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Dividend yield	1.22%
Expected life (years)	2 years 6 months 14 days
Risk-free rate of interest	3.80%
Volatility	24.03%
Performance units | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Dividend yield	1.52%
Expected life (years)	2 years 9 months 18 days
Risk-free rate of interest	4.44%
Volatility	24.71%

Stock-Based Compensation - Sc_5

Stock-Based Compensation - Schedule of performance units activity (Detail) - Performance units	9 Months Ended
	Sep. 30, 2023 $ / shares shares
Number of Performance Units
Outstanding number of shares (Units), beginning balance	3,570,951
Granted, number of shares (Units)	986,891
Vested, number of shares (Units)	(647,549)
Forfeited, number of shares (Units)	(310,792)
Adjustment upon final determination of level of performance goal achievement (Units)	96,668
Outstanding number of shares (Units), ending balance	3,696,169
Expected to vest, number of shares (Units)	3,356,263
Weighted Average Grant Date Fair Value
Outstanding weighted average grant date fair value, beginning balance (in usd per share) | $ / shares	$ 44.07
Granted, weighted average grant date fair value (in usd per share) | $ / shares	43.99
Vested, weighted average grant date fair value (in usd per share) | $ / shares	42.53
Forfeited, weighted average grant date fair value (in usd per share) | $ / shares	44.13
Adjustment upon final determination of level of performance goal achievement (in usd per share) | $ / shares	44.50
Outstanding weighted average grant date fair value, ending balance (in usd per share) | $ / shares	$ 44.32
Maximum Shares Eligible to Receive
Outstanding maximum shares eligible to receive, beginning balance (in shares)	3,570,951
Granted, maximum shares eligible to receive (in shares)	2,368,538
Vested, maximum shares eligible to receive (in shares)	(647,549)
Forfeited, maximum shares eligible to receive (in shares)	(351,054)
Adjustment upon final determination of level of performance goal achievement (in shares)	96,668
Outstanding maximum shares eligible to receive, ending balance (in shares)	5,037,554
Vested, net of withholding tax (in shares)	412,275

Capital Stock - Narrative (Deta

Capital Stock - Narrative (Details) - USD ($) $ / shares in Units, $ in Thousands										3 Months Ended		9 Months Ended
	Sep. 26, 2023	Jun. 26, 2023	Mar. 24, 2023	Feb. 09, 2023	Sep. 23, 2022	Jun. 24, 2022	Mar. 23, 2022	Feb. 10, 2022	Feb. 09, 2021	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Mar. 31, 2023
Equity, Class of Treasury Stock [Line Items]
Stock repurchase authorized amount										$ 2,250,000		$ 2,250,000		$ 500,000
Shares repurchased and retired (in shares)												3,828,084	4,067,044
Common stock shares repurchased price per share (in usd per share)												$ 39.31	$ 44.75
Expenses related to stock purchase												$ 677	$ 81
Stock repurchase program, remaining authorized repurchase amount										$ 474,453		$ 474,453
Increase in quarterly cash dividend (in percentage)				10%				16%
Quarterly dividend declared (in usd per share)	$ 0.1375	$ 0.1375	$ 0.1375	$ 0.1375	$ 0.125	$ 0.125	$ 0.125	$ 0.125	$ 0.1075	$ 0.1375	$ 0.125	$ 0.4125	$ 0.3750
Annual dividend				$ 0.55				$ 0.50	$ 0.43
Initial dividend paid	$ 24,944	$ 25,031	$ 25,255		$ 22,873	$ 22,935	$ 23,134
Share repurchase open market
Equity, Class of Treasury Stock [Line Items]
Aggregate amount of common stock shares repurchased												$ 150,471	$ 182,012

Earnings Per Share - Narrative

Earnings Per Share - Narrative (Details) - shares	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Earnings Per Share [Abstract]
Number of stock awards outstanding but not included in the computation of diluted earnings per common share (in shares)	2,389,358	2,667,958	2,213,546	2,757,114

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, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Earnings Per Share (Abstract)
Net income	$ 117,593	$ 95,843	$ 339,946	$ 263,692
Weighted average number of common shares used in computing basic earnings per common share (in shares)	181,399,897	183,312,013	182,808,518	184,456,047
Dilutive effect of stock-based awards (in shares)	2,401,894	4,087,191	2,929,211	3,818,373
Weighted average number of common shares used in computing diluted earnings per common share ( in shares)	183,801,791	187,399,204	185,737,729	188,274,420
Earnings per common share, basic (in usd per share)	$ 0.65	$ 0.52	$ 1.86	$ 1.43
Earnings per common share, diluted (in usd per share)	$ 0.64	$ 0.51	$ 1.83	$ 1.40

Segment Reporting - Narrative (

Segment Reporting - Narrative (Detail)	9 Months Ended
	Sep. 30, 2023 numberOfOperatingSegment
Segment Reporting [Abstract]
Number of reportable segments	3

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, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Segment Reporting Information [Line Items]
Net revenues	$ 1,135,792	$ 1,111,037	$ 3,330,635	$ 3,268,627
AOI	194,994	188,819	559,946	531,633
Total excluding business held for sale		1,107,105	3,330,145	3,259,784
Stock-based compensation	(22,314)	(19,202)	(63,850)	(54,894)
Amortization and impairment of acquired intangible assets (other than included above)	(7,495)	(10,516)	(23,895)	(32,709)
Foreign exchange gains (losses), net	2,975	3,867	3,698	9,312
Interest income (expense), net	(13,255)	(13,399)	(35,020)	(36,691)
Impairment charge on intangible assets and goodwill held-for-sale	0	(21,426)	0	(21,426)
Restructuring expenses (refer (a) below and note 27)				(38,815)
Restructuring income			4,874
Loss on the sale of the business classified as held for sale (refer to Note 8)	0	0	(802)	0
Income tax expense	(37,312)	(25,231)	(103,804)	(78,427)
Net income	117,593	95,843	339,946	263,692
Disposal group, held-for-sale, not discontinued operations
Segment Reporting Information [Line Items]
Revenue from operations held for sale		(3,932)	(490)	(8,843)
Charges from operations held for sale		(7,069)	(1,201)	(14,291)
Charges from operations held for sale		7,069	1,201	14,291
Data-Tech-AI
Segment Reporting Information [Line Items]
Net revenues	499,695	509,730	1,485,662	1,465,019
Digital operations
Segment Reporting Information [Line Items]
Net revenues	636,097	601,307	1,844,973	1,803,608
Operating Segments
Segment Reporting Information [Line Items]
Net revenues	1,135,792	1,111,037	3,330,635	3,268,627
Operating Segments | Financial Services
Segment Reporting Information [Line Items]
Net revenues	313,487	295,600	913,410	858,571
AOI	52,991	45,446	145,291	112,163
Operating Segments | Consumer and Healthcare
Segment Reporting Information [Line Items]
Net revenues	393,919	401,738	1,174,433	1,204,110
AOI	62,299	55,570	177,581	171,218
Operating Segments | High Tech and Manufacturing
Segment Reporting Information [Line Items]
Net revenues	428,386	413,699	1,242,792	1,205,946
AOI	83,102	75,763	217,014	221,021
Operating Segments | Data-Tech-AI
Segment Reporting Information [Line Items]
Net revenues	499,695	509,730	1,485,662	1,465,019
Operating Segments | Data-Tech-AI | Financial Services
Segment Reporting Information [Line Items]
Net revenues	126,342	134,849	381,867	386,689
Operating Segments | Data-Tech-AI | Consumer and Healthcare
Segment Reporting Information [Line Items]
Net revenues	177,011	190,233	538,686	553,866
Operating Segments | Data-Tech-AI | High Tech and Manufacturing
Segment Reporting Information [Line Items]
Net revenues	196,342	184,648	565,109	524,464
Operating Segments | Digital operations
Segment Reporting Information [Line Items]
Net revenues	636,097	601,307	1,844,973	1,803,608
Operating Segments | Digital operations | Financial Services
Segment Reporting Information [Line Items]
Net revenues	187,145	160,751	531,543	471,882
Operating Segments | Digital operations | Consumer and Healthcare
Segment Reporting Information [Line Items]
Net revenues	216,908	211,505	635,747	650,244
Operating Segments | Digital operations | High Tech and Manufacturing
Segment Reporting Information [Line Items]
Net revenues	232,044	229,051	677,683	681,482
Others
Segment Reporting Information [Line Items]
AOI	$ (3,398)	$ 4,971	$ 18,859	$ 12,940

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, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Segment Reporting Information [Line Items]
Net revenues	$ 1,135,792	$ 1,111,037	$ 3,330,635	$ 3,268,627
Data-Tech-AI
Segment Reporting Information [Line Items]
Net revenues	499,695	509,730	1,485,662	1,465,019
Digital operations
Segment Reporting Information [Line Items]
Net revenues	$ 636,097	$ 601,307	$ 1,844,973	$ 1,803,608

Net Revenues - Narrative (Detai

Net Revenues - Narrative (Detail) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023 USD ($)	Sep. 30, 2022 USD ($)	Sep. 30, 2023 USD ($) numberOfOperatingSegment	Sep. 30, 2022 USD ($)	Dec. 31, 2022 USD ($)
Disaggregation of Revenue [Line Items]
Number of reportable segments | numberOfOperatingSegment			3
Revenue recognized in contract liabilities balance	$ 55,007	$ 63,762	$ 140,379	$ 129,046
Revenue, remaining performance obligation, expected timing of satisfaction, start date [Axis]: 2023-10-01
Disaggregation of Revenue [Line Items]
Revenue, remaining performance obligation, expected timing of satisfaction, period	3 months		3 months
Revenue, remaining performance obligation, expected timing of satisfaction, start date [Axis]: 2024-01-01
Disaggregation of Revenue [Line Items]
Revenue, remaining performance obligation, expected timing of satisfaction, period	3 years		3 years
Revenue, remaining performance obligation, expected timing of satisfaction, start date [Axis]: 2026-01-01
Disaggregation of Revenue [Line Items]
Revenue, remaining performance obligation, expected timing of satisfaction, period	3 years		3 years
Revenue, remaining performance obligation, expected timing of satisfaction, start date [Axis]: 2028-01-01
Disaggregation of Revenue [Line Items]
Revenue, remaining performance obligation, expected timing of satisfaction, period
Disposal group, held-for-sale, not discontinued operations
Disaggregation of Revenue [Line Items]
Disposal group including discontinued operation, contract assets					$ 2,168
Contract liabilities held for sale					649
Disposal group, held-for-sale, not discontinued operations | The Business
Disaggregation of Revenue [Line Items]
Disposal group including discontinued operation, contract cost assets					$ 1,247

Net Revenues - Schedule of deta

Net Revenues - Schedule of details of contract balances (Detail) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Revenues [Abstract]
Contract assets	$ 30,032	$ 18,347
Deferred transition revenue
Contract Liabilities [Line Items]
Contract liabilities	114,217	128,726
Advance from customers
Contract Liabilities [Line Items]
Contract liabilities	$ 52,945	$ 88,056

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, 2023 USD ($)
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Transaction price allocated to remaining performance obligations	$ 167,162
Revenue, remaining performance obligation, expected timing of satisfaction, start date [Axis]: 2023-10-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Transaction price allocated to remaining performance obligations	114,444
Revenue, remaining performance obligation, expected timing of satisfaction, start date [Axis]: 2024-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Transaction price allocated to remaining performance obligations	41,346
Revenue, remaining performance obligation, expected timing of satisfaction, start date [Axis]: 2026-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Transaction price allocated to remaining performance obligations	10,712
Revenue, remaining performance obligation, expected timing of satisfaction, start date [Axis]: 2028-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Transaction price allocated to remaining performance obligations	$ 660

Net Revenues - Schedule of cont

Net Revenues - Schedule of contract cost assets (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Opening balance			$ 216,670
Closing balance	$ 197,129		197,129
Sales incentive programs
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Opening balance	37,556	$ 29,186	34,805	$ 32,296
Closing balance	38,411	28,718	38,411	28,718
Amortization	7,446	6,632	22,012	19,220
Transition activities
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Opening balance	156,231	198,401	181,865	206,498
Closing balance	158,718	189,419	158,718	189,419
Amortization	$ 20,354	$ 23,767	$ 68,460	$ 66,180

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, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Other Income and Expenses [Abstract]
Write-down of intangible assets and property, plant and equipment	$ 0	$ 0	$ 0	$ 1,377
Impairment charge on intangible assets and goodwill held-for-sale	0	21,426	0	21,426
Write-down of operating right-of-use assets and other assets	0	0	0	20,307
Loss on the sale of business classified as held for sale (refer to Note 8)	0	0	802	0
Gain on termination of lease (refer to Note 25)			(4,874)
Other operating (income) expense	(91)	(489)	(593)	(953)
Other operating (income) expense, net	$ (91)	$ 20,937	$ (4,665)	$ 42,157

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, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Banking and Thrift, Interest [Abstract]
Interest income	$ 4,582	$ 1,440	$ 13,005	$ 4,042
Interest expense	(17,837)	(14,839)	(48,025)	(40,733)
Interest income (expense), net	$ (13,255)	$ (13,399)	$ (35,020)	$ (36,691)

Income taxes - Narrative (Detai

Income taxes - Narrative (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Effective tax rate (in percentage)	24.10%	20.80%	23.40%	22.90%
Unrecognized tax benefits that would impact effective tax rate	$ 24,434		$ 24,434		$ 25,430
Unrecognized tax benefits, interest on income taxes accrued	3,068		3,068		2,871
Accrued penalties	$ 372		372		374
Unrecognized tax benefits, excluding exchange rate differences for interest recognized			$ 149		$ (2,583)

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, 2023 USD ($)
Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward]
Opening balance at January 1	$ 25,430
Increase related to prior year tax positions, including recorded in acquisition accounting	251
Decrease related to prior year tax positions due to lapse of applicable statute of limitation	(1,030)
Decrease related to settlements with taxing authorities	(170)
Effect of exchange rate changes	(47)
Closing balance at September 30	$ 24,434

Commitments and Contingencies (

Commitments and Contingencies (Detail) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022	Dec. 31, 2016
Commitments And Contingencies [Line Items]
Bank guarantees and letters of credits, outstanding	$ 10,760	$ 8,050
Income tax examination, assessed tax, affiliate			$ 111,356
Capital addition purchase commitments
Commitments And Contingencies [Line Items]
Commitments and contingencies	$ 17,869	$ 17,972

Restructuring (Detail)

Restructuring (Detail) - USD ($) $ in Thousands	3 Months Ended				9 Months Ended		12 Months Ended
	Sep. 30, 2023	Jun. 30, 2023	Sep. 30, 2022	Jun. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Restructuring Cost and Reserve [Line Items]
Restructuring expense						$ 38,815
Tangible asset impairment charges	$ 0		$ 0		$ 0	1,377
Severance charge							$ 17,131
Restructuring income					4,874
Property, plant and equipment
Restructuring Cost and Reserve [Line Items]
Tangible asset impairment charges	0		0	$ 1,377	0	1,377
Non-cash charge
Restructuring Cost and Reserve [Line Items]
Restructuring expense				21,684
Office Premises and Employee Severance Charge
Restructuring Cost and Reserve [Line Items]
Restructuring expense				$ 38,815
Restructuring income	$ 0	$ 4,874	$ 0		$ 4,874	$ 0

Subsequent events (Detail)

Subsequent events (Detail) - $ / shares

3 Months Ended

9 Months Ended

Oct. 26, 2023

Sep. 26, 2023

Jun. 26, 2023

Mar. 24, 2023

Feb. 09, 2023

Sep. 23, 2022

Jun. 24, 2022

Mar. 23, 2022

Feb. 10, 2022

Feb. 09, 2021

Sep. 30, 2023

Sep. 30, 2022

Sep. 30, 2023

Sep. 30, 2022

Subsequent Event [Line Items]

Dividends per common share (in usd per share)

$ 0.1375

$ 0.1375

$ 0.1375

$ 0.1375

$ 0.125

$ 0.125

$ 0.125

$ 0.125

$ 0.1075

$ 0.1375

$ 0.125

$ 0.4125

$ 0.3750

Subsequent Event

Subsequent Event [Line Items]

Dividends per common share (in usd per share)

$ 0.1375