Genpact Limited (G) 10-Q 9 Nov 18 2018 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2018	Oct. 31, 2018
Document And Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Sep. 30, 2018
Document Fiscal Year Focus	2,018
Document Fiscal Period Focus	Q3
Trading Symbol	G
Entity Registrant Name	GENPACT LTD
Entity Central Index Key	1,398,659
Current Fiscal Year End Date	--12-31
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Common Stock, Shares Outstanding		190,088,587

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands		Sep. 30, 2018		Dec. 31, 2017	Sep. 30, 2017	Dec. 31, 2016
Current assets
Cash and cash equivalents		$ 401,230		$ 504,468	$ 440,055	$ 422,623
Accounts receivable, net		710,045		693,085
Prepaid expenses and other current assets		210,006	[1],[2]	236,342
Total current assets		1,321,281		1,433,895
Property, plant and equipment, net		211,382		207,030
Deferred tax assets		94,212	[3]	76,929
Investment in equity affiliates		825		886
Intangible assets, net		135,028		131,590
Goodwill		1,386,408		1,337,122		$ 1,069,408
Contract cost assets	[2],[3]	160,110
Other assets		147,383	[1],[2]	262,169
Total assets		3,456,629		3,449,621
Current liabilities
Short-term borrowings		330,000		170,000
Current portion of long-term debt		33,476		39,226
Accounts payable		14,436		15,050
Income taxes payable		73,567		30,026
Accrued expenses and other current liabilities		554,708	[1]	584,482
Total current liabilities		1,006,187		838,784
Long-term debt, less current portion		983,884		1,006,687
Deferred tax liabilities		6,512		6,747
Other liabilities		175,028	[1]	168,609
Total liabilities		2,171,611		2,020,827
Redeemable non-controlling interest				4,750
Shareholders' equity
Preferred shares, $0.01 par value, 250,000,000 authorized, none issued
Common shares, $0.01 par value, 500,000,000 authorized, 192,825,207 and 190,053,249 issued and outstanding as of December 31, 2017 and September 30, 2018, respectively		1,896		1,924
Additional paid-in capital		1,453,674		1,421,368
Retained earnings		397,470	[3]	355,982
Accumulated other comprehensive income (loss)		(568,022)		(355,230)
Total equity		1,285,018		1,424,044
Commitments and contingencies
Total liabilities, redeemable non-controlling interest and equity		$ 3,456,629		$ 3,449,621
[1]	As a result of its adoption of ASC 606, the Company has offset contract assets amounting to $7,362 under “Prepaid expenses and other current assets” and $15,224 under “Other assets” against contract liabilities amounting $6,221 under “Accrued expenses and other current liabilities” and $16,365 under “Other liabilities” related to the same customer contract.
[2]	As a result of its adoption of ASC 606, the Company has reclassified deferred transition costs from “Prepaid expenses and other current assets” amounting to $49,248 and “Other assets” amounting to $84,403 to “Contract cost assets” amounting to $133,651.
[3]	The cumulative impact of the adoption of ASC 606 resulted in a $160,110 increase in "Contract cost assets," which includes the reclassification of $133,651 (refer to note a in the table above) and a closing balance of $26,459 related to sales incentive programs, with a corresponding impact on retained earnings of $ 20,477 and on deferred tax assests of $5,982 which has been offset against deferred tax assets.

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Sep. 30, 2018	Dec. 31, 2017
Statement Of Financial Position [Abstract]
Preferred shares, par value	$ 0.01	$ 0.01
Preferred shares, authorized	250,000,000	250,000,000
Preferred shares, issued	0	0
Common shares, par value	$ 0.01	$ 0.01
Common shares, authorized	500,000,000	500,000,000
Common shares, issued	190,053,249	192,825,207
Common shares, outstanding	190,053,249	192,825,207

Consolidated Statements of Inco

Consolidated Statements of Income - USD ($) $ in Thousands		3 Months Ended			9 Months Ended
		Sep. 30, 2018		Sep. 30, 2017	Sep. 30, 2018		Sep. 30, 2017
Income Statement [Abstract]
Net revenues	[1]	$ 747,978		$ 708,824	$ 2,165,451		$ 2,002,516
Cost of revenue	[1]	481,412		428,790	1,388,634		1,226,635
Gross profit	[1]	266,566		280,034	776,817		775,881
Operating expenses:
Selling, general and administrative expenses	[1]	168,010	[2]	172,028	515,285	[3]	500,644
Amortization of acquired intangible assets	[1]	9,372		10,151	29,134		25,780
Other operating (income) expense, net	[1]	(4,844)		(64)	(4,913)		(8,517)
Income from operations	[1]	94,028		97,919	237,311		257,974
Foreign exchange gains (losses), net	[1]	7,450		5,045	15,053		2,045
Interest income (expense), net	[1]	(9,139)		(8,724)	(27,646)		(24,067)
Other income (expense), net	[1]	5,385		(4,498)	30,683		7,615
Income before equity-method investment activity, net and income tax expense	[1]	97,724		89,742	255,401		243,567
Equity-method investment activity, net	[1]	(7)			(22)		(4,567)
Income before income tax expense	[1]	97,717		89,742	255,379		239,000
Income tax expense	[1]	24,114		16,581	53,268		44,297
Net income	[1]	73,603		73,161	202,111		194,703
Net loss attributable to redeemable non-controlling interest	[1]			584	761		1,326
Net income attributable to Genpact Limited shareholders	[1]	73,603		73,745	202,872		196,029
Net income available to Genpact Limited common shareholders	[1]	$ 73,603		$ 73,745	$ 202,872		$ 196,029
Earnings per common share attributable to Genpact Limited common shareholders
Basic	[1]	$ 0.39		$ 0.38	$ 1.06		$ 1.01
Diluted	[1]	$ 0.38		$ 0.38	$ 1.04		$ 0.99
Weighted average number of common shares used in computing earnings per common share attributable to Genpact Limited common shareholders
Basic	[1]	190,024,924		192,124,366	190,991,405		194,221,162
Diluted	[1]	193,115,769		194,947,699	194,256,771		197,112,014
[1]	Cost of revenue, selling, general and administrative expenses, other income (expense) and income from operations for the three and nine months ended September 30, 2017 have been restated due to the adoption of ASU No. 2017-07 with effect from January 1, 2018.
[2]	During the three months ended September 30, 2018, the Company amortized $3,666 in contract costs related to obtaining a contract. Following the adoption of ASC Topic 606, the Company capitalized such costs in an amount of $5,317, resulting in a net adjustment of $1,651 with a corresponding impact on income tax expense of $347.
[3]	During the nine months ended September 30, 2018, the Company amortized $10,509 in contract costs related to obtaining a contract. Following the adoption of ASC Topic 606, the Company capitalized such costs in an amount of $13,741, resulting in a net adjustment of $3,232 with a corresponding impact on income tax expense of $679.

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (Loss) - USD ($) $ in Thousands		3 Months Ended		9 Months Ended
		Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Net income (loss)	[1]	$ 73,603	$ 73,161	$ 202,111	$ 194,703
Other comprehensive income:
Net income (loss) on cash flow hedging derivatives, net of taxes (Note 7)		(28,918)	(14,874)	(75,729)	(5,627)
Genpact Limited Shareholders
Net income (loss)		73,603	73,745	202,872	196,029
Other comprehensive income:
Currency translation adjustments		(58,134)	(4,185)	(141,150)	67,527
Net income (loss) on cash flow hedging derivatives, net of taxes (Note 7)		(28,918)	(14,874)	(75,729)	(5,627)
Retirement benefits, net of taxes		692	369	1,822	711
Other comprehensive income (loss)		(86,360)	(18,690)	(215,057)	62,611
Comprehensive income (loss)		$ (12,757)	55,055	(12,185)	258,640
Redeemable Non-controlling interest
Net income (loss)			(584)	(761)	(1,326)
Other comprehensive income:
Currency translation adjustments			(256)	(424)	(334)
Other comprehensive income (loss)			(256)	(424)	(334)
Comprehensive income (loss)			$ (840)	$ (1,185)	$ (1,660)
[1]	Cost of revenue, selling, general and administrative expenses, other income (expense) and income from operations for the three and nine months ended September 30, 2017 have been restated due to the adoption of ASU No. 2017-07 with effect from January 1, 2018.

Consolidated Statements of Equi

Consolidated Statements of Equity and Redeemable Non-controlling Interest - USD ($) $ in Thousands		Total		Common shares	Additional Paid- in Capital	Retained Earnings	Accumulated Other Comprehensive Income (Loss)	Total Equity	Redeemable Non-controlling interest
Beginning balance, value at Dec. 31, 2016				$ 1,984	$ 1,384,468	$ 358,121	$ (457,925)	$ 1,286,648	$ 4,520
Beginning balance, value (in shares) at Dec. 31, 2016				198,794,052
Issuance of common shares on exercise of options				$ 6	9,237			9,243
Issuance of common shares on exercise of options (in shares)				641,900
Issuance of common shares under the employee stock purchase plan				$ 2	3,589			3,591
Issuance of common shares under the employee stock purchase plan (in shares)				150,265
Net settlement on vesting of restricted share units				$ 1	(358)			(357)
Net settlement on vesting of restricted share units, shares				103,220
Net settlement on vesting of performance units				$ 7	(9,946)			(9,939)
Net settlement on vesting of performance units, shares				731,701
Stock repurchased and retired				$ (74)	(40,000)	(179,710)		(219,784)
Stock repurchased and retired, shares		(808,293)		(7,387,240)
Expenses related to stock repurchase						(16)		(16)
Stock-based compensation expense					22,402			22,402
Change in fair value of redeemable non-controlling interest						(979)		(979)	979
Comprehensive income (loss):
Net income (loss)		$ 194,703	[1]			196,029		196,029	(1,326)
Other comprehensive income (loss)							62,611	62,611	(334)
Dividend						(35,096)		(35,096)
End balance, value at Sep. 30, 2017				$ 1,926	1,369,392	338,349	(395,314)	1,314,353	3,839
End balance, value (in shares) at Sep. 30, 2017				193,033,898
Beginning balance, value at Dec. 31, 2017				$ 1,924	1,421,368	355,982	(355,230)	1,424,044	4,750
Beginning balance, value (in shares) at Dec. 31, 2017		192,825,207		192,825,207
Adoption of ASU (ASU 2014-09) at Dec. 31, 2017						17,924		17,924
Adjusted balance, value at Dec. 31, 2017				$ 1,924	1,421,368	373,906	(355,230)	1,441,968	4,750
Adoption of ASU | ASU 2018-02						(2,265)	2,265
Issuance of common shares on exercise of options				$ 4	7,254			7,258
Issuance of common shares on exercise of options (in shares)		441,076		441,076
Issuance of common shares under the employee stock purchase plan				$ 2	5,015			5,017
Issuance of common shares under the employee stock purchase plan (in shares)				181,643
Net settlement on vesting of restricted share units				$ 2	(1,665)			(1,663)
Net settlement on vesting of restricted share units, shares				192,222
Net settlement on vesting of performance units				$ 7	(13,291)			(13,284)
Net settlement on vesting of performance units, shares		691,958		691,958
Stock repurchased and retired				$ (43)	4,000	(134,060)		(130,103)
Stock repurchased and retired, shares		(4,114,882)		(4,278,857)
Expenses related to stock repurchase						(82)		(82)
Stock-based compensation expense					32,158			32,158
Payment for purchase of redeemable non-controlling interest					(1,165)			(1,165)	(3,565)
Comprehensive income (loss):
Net income (loss)		$ 202,111	[1]			202,872		202,872	(761)
Net income (loss) | ASU 2014-09	[2]	$ 202,111
Other comprehensive income (loss)							(215,057)	(215,057)	$ (424)
Dividend						(42,901)		(42,901)
End balance, value at Sep. 30, 2018				$ 1,896	$ 1,453,674	$ 397,470	$ (568,022)	$ 1,285,018
End balance, value (in shares) at Sep. 30, 2018		190,053,249		190,053,249
[1]	Cost of revenue, selling, general and administrative expenses, other income (expense) and income from operations for the three and nine months ended September 30, 2017 have been restated due to the adoption of ASU No. 2017-07 with effect from January 1, 2018.
[2]	During the nine months ended September 30, 2018, the Company amortized $10,509 in contract costs related to obtaining a contract. Following the adoption of ASC Topic 606, the Company capitalized such costs in an amount of $13,741, resulting in a net adjustment of $3,232 and a tax impact of $679 which is further adjusted by note (g) below.

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands		9 Months Ended
		Sep. 30, 2018	Sep. 30, 2017
Operating activities
Net income attributable to Genpact Limited shareholders	[1]	$ 202,872	$ 196,029
Net loss attributable to redeemable non-controlling interest	[1]	(761)	(1,326)
Net income	[1]	202,111	194,703
Adjustments to reconcile net income to net cash provided by (used for) operating activities:
Depreciation and amortization		47,612	42,271
Amortization of debt issuance costs (including loss on extinguishment of debt)		3,546	1,382
Amortization of acquired intangible assets	[1]	29,134	25,780
Write-down of intangible assets and property, plant and equipment		1,538
Reserve for doubtful receivables		1,705	4,871
Unrealized loss (gain) on revaluation of foreign currency asset/liability		(4,544)	(9,296)
Equity-method investment activity, net	[1]	22	4,567
Stock-based compensation expense		32,158	22,402
Deferred income taxes		(1,768)	(4,589)
Provision for expected loss on divestiture			5,195
Others, net		255	(5,261)
Change in operating assets and liabilities:
Increase in accounts receivable		(12,946)	(30,687)
Increase in prepaid expenses, other current assets, contract cost assets and other assets		(96,300)	(56,230)
Decrease in accounts payable		(913)	(462)
Increase (decrease) in accrued expenses, other current liabilities and other liabilities		(44,602)	27,723
Increase in income taxes payable		45,798	41,324
Net cash provided by operating activities		202,806	263,693
Investing activities
Purchase of property, plant and equipment		(68,027)	(47,510)
Payment for internally generated intangible assets (including intangibles under development)		(19,397)	(8,950)
Proceeds from sale of property, plant and equipment		499	1,648
Investment in equity affiliates			(496)
Payment for business acquisitions, net of cash acquired		(108,105)	(277,549)
Payment for purchase of redeemable non-controlling interest		(4,730)
Net cash used for investing activities		(199,760)	(332,857)
Financing activities
Repayment of capital lease obligations		(1,954)	(2,199)
Payment of debt issuance costs		(4,293)	(1,481)
Proceeds from long-term debt		129,186	350,000
Repayment of long-term debt		(157,686)	(30,000)
Proceeds from short-term borrowings		225,000	275,000
Repayment of short-term borrowings		(65,000)	(275,000)
Proceeds from issuance of common shares under stock-based compensation plans		12,275	12,834
Payment for net settlement of stock-based awards		(14,947)	(10,296)
Payment of earn-out/deferred consideration		(1,559)	(6,219)
Dividend paid		(42,901)	(35,096)
Payment for stock repurchased and retired		(130,103)	(219,784)
Payment for expenses related to stock repurchase		(82)	(16)
Net cash provided by/(used for) financing activities		(52,064)	57,743
Effect of exchange rate changes		(54,220)	28,853
Net increase (decrease) in cash and cash equivalents		(49,018)	(11,421)
Cash and cash equivalents at the beginning of the period		504,468	422,623
Cash and cash equivalents at the end of the period		401,230	440,055
Supplementary information
Cash paid during the period for interest		35,082	23,414
Cash paid during the period for income taxes		54,920	46,935
Property, plant and equipment acquired under capital lease obligations		$ 1,832	$ 1,944
[1]	Cost of revenue, selling, general and administrative expenses, other income (expense) and income from operations for the three and nine months ended September 30, 2017 have been restated due to the adoption of ASU No. 2017-07 with effect from January 1, 2018.

Organization

Organization	9 Months Ended
	Sep. 30, 2018
Accounting Policies [Abstract]
Organization	1. Organization The 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 80,000 employees serving clients in key industry verticals from more than 20 countries.

Summary of significant accounti

Summary of significant accounting policies	9 Months Ended
	Sep. 30, 2018
Accounting Policies [Abstract]
Summary of significant accounting policies	2. Summary of significant accounting policies (a) Basis of preparation and principles of consolidation The unaudited interim consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles (U.S. GAAP) for interim financial information and the rules and regulations of the Securities and Exchange Commission for reporting on Form 10-Q. Accordingly, they do not include certain information and note disclosures required by generally accepted accounting principles for annual financial reporting and should be read in conjunction with the consolidated financial statements included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2017. The unaudited interim consolidated financial statements reflect all adjustments that management considers necessary for a fair presentation of the results of operations for these periods. The results of operations for interim periods are not necessarily indicative of results for the full year. The accompanying unaudited interim consolidated financial statements have been prepared on a consolidated basis and reflect the financial statements of Genpact Limited, a Bermuda company, and all of its subsidiaries that are more than 50% owned and controlled. When the Company does not have a controlling interest in an entity but exerts significant influence on the entity, the Company applies the equity method of accounting. All intercompany transactions and balances are eliminated in consolidation. Non-controlling interest in subsidiaries that is redeemable outside of the Company’s control for cash or other assets is reflected in the mezzanine section between liabilities and equity in the consolidated balance sheets at the redeemable value, which approximates fair value. Redeemable non-controlling interest is adjusted to its fair value at each balance sheet date. Any resulting increases or decreases in the estimated redemption amount are affected by corresponding changes to additional paid-in capital. The Company’s share of non-controlling interest in subsidiary earnings is reflected in net loss (income) attributable to redeemable non-controlling interest in the consolidated statements of income. (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, intangibles and goodwill, revenue recognition, reserves for doubtful receivables, valuation allowances for deferred tax assets, valuation of derivative financial instruments, 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, 2. Summary of significant accounting policies (Continued) income tax uncertainties and other contingencies. Management believes that the estimates used in the preparation of the consolidated financial statements are reasonable. Although these estimates are based upon management’s best knowledge of current events and actions, actual results could differ from these estimates. Any changes in estimates are adjusted prospectively in the Company’s consolidated financial statements. (c) Business combinations, goodwill and other intangible assets The Company accounts for its business combinations using the acquisition method of accounting in accordance with ASC 805, Business Combinations, by recognizing the identifiable tangible and intangible assets acquired and liabilities assumed, and any non-controlling interest in the acquired business, measured at their acquisition date fair values. Contingent consideration is included within the acquisition cost and is recognized at its fair value on the acquisition date. A liability resulting from contingent consideration is remeasured to fair value as of each reporting date until the contingency is resolved. Changes in fair value are recognized in earnings. All assets and liabilities of the acquired businesses, including goodwill, are assigned to reporting units. Acquisition-related costs are expensed as incurred under selling, general and administrative expenses. Goodwill represents the cost of acquired businesses in excess of the fair value of identifiable tangible and intangible net assets purchased. Goodwill is not amortized but is tested for impairment at least on an annual basis on December 31, based on a number of factors, including operating results, business plans and future cash flows. The Company performs an assessment of qualitative factors to determine whether the existence of events or circumstances leads to a determination that it is more likely than not that the fair value of a reporting unit is less than its carrying amount. Based on the assessment of events or circumstances, the Company performs a quantitative assessment of goodwill impairment if it determines that it is more likely than not that the fair value of a reporting unit is less than its carrying amount. If, based on the quantitative impairment analysis, the carrying value of the goodwill of a reporting unit exceeds the fair value of such goodwill, an impairment loss is recognized in an amount equal to the excess. In addition, the Company performs a qualitative assessment of goodwill impairment between annual tests if an event occurs or circumstances change that would more likely than not reduce the fair value of a reporting unit below its carrying amount. See Note 10 for information and related disclosures. Intangible assets acquired individually or with a group of other assets or in a business combination and developed internally are carried at cost less accumulated amortization based on their estimated useful lives as follows: Customer-related intangible assets 1-14 years Marketing-related intangible assets 1-10 years Technology-related intangible assets 2-8 years Other intangible assets 3-5 years 2. Summary of significant accounting policies (Continued) Intangible assets are amortized over their estimated useful lives using a method of amortization that reflects the pattern in which the economic benefits of the intangible assets are consumed or otherwise realized. In business combinations where the fair value of identifiable tangible and intangible net assets purchased exceeds the cost of the acquired business, the Company recognizes the resulting gain under “Other operating (income) expense, net” in the consolidated statements of income. (d) Financial instruments and concentration of credit risk Financial instruments that potentially subject the Company to concentration of credit risk are reflected principally in cash and cash equivalents, derivative financial instruments and accounts receivable. The Company places its cash and cash equivalents and derivative financial instruments with corporations and banks with high investment grade ratings, limits the amount of credit exposure with any one corporation or bank and conducts ongoing evaluations of the creditworthiness of the corporations and banks with which it does business. To reduce its credit risk on accounts receivable, the Company conducts ongoing credit evaluations of its clients. GE accounted for 11% and 9% of receivables as of December 31, 2017 and September 30, 2018, respectively. GE accounted for 10% and 9 (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 doubtful accounts for estimated losses inherent in its accounts receivable portfolio. In establishing the required allowance, management considers historical losses adjusted to take into account current market conditions and clients’ financial condition, the amount of receivables in dispute, and the current receivables’ aging and current payment patterns. 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 does not have any off-balance sheet credit exposure related to its clients. (f) Changes in accounting policies Except as described below, the Company has applied accounting policies consistently to all periods presented in these consolidated financial statements. The Company adopted Accounting Standards Codification Topic 606, Revenue from Contracts with Customers (“ASC Topic 606” or “Topic 606”), effective January 1, 2018. As a result, the Company has changed its accounting policy for revenue recognition as detailed below. The Company applied Topic 606 using the modified retrospective method, which involves recognizing the cumulative effect of initially applying Topic 606 as an adjustment to the Company’s opening equity balance as of January 1, 2018. Therefore, comparative information has not been adjusted and continues to be reported under ASC Topic 605. As a result of the Company’s adoption of this new standard, certain sales incentive programs meet the requirements for capitalization. Such costs are amortized over the period of expected benefit rather than being expensed as incurred as was the Company’s prior practice. The cumulative impact of the adoption of this standard resulted in an increase in retained earnings of $17,924 as of January 1, 2018 with a corresponding impact on contract cost assets of $23,227 and deferred tax liabilities of $5,303 2. Summary of significant accounting policies (Continued) Revenue Recognition The Company derives its revenue primarily from business process outsourcing and information technology services, which are provided primarily on a time-and-material, transaction or fixed-price basis. The Company recognizes revenue when the promised services are delivered to customers for an amount that reflects the consideration to which the Company expects to be entitled in exchange for those services. Revenues from services rendered under time-and-material and transaction-based contracts are recognized as the services are provided. The Company’s fixed-price contracts include contracts for application development, 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 customer contracts sometimes also include incentive payments received for discrete benefits delivered or promised to be delivered to clients 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. Revenues are reported net of value-added tax, business tax and applicable discounts and allowances. Reimbursements of out-of-pocket expenses received from clients 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 (effort or cost expended) method has been used to measure progress towards completion as there is a direct relationship between input and productivity. 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 client may purchase a combination of products or services. Revenue from multiple-element arrangements is recognized, for each element, based on an allocation of the transaction price to each performance obligation on a relative standalone basis. 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 subscription-based licenses is recognized ratably over the subscription term. 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 costs are amortized over the expected period of benefit and recorded as an adjustment to the transaction price and subtracted 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 customers 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. See note 19 for information and related disclosures regarding contract balances. 2. Summary of significant accounting policies (Continued) For a description of the Company’s revenue recognition accounting policy in effect before the Company’s adoption of ASC 606, see Note 2—“Summary of significant accounting policies” to the consolidated financial statements and Part II, Item 7—“Management’s Discussion and Analysis of Financial Condition and Results of Operations”—“Critical Accounting Policies and Estimates” in the Company’s Annual Report on Form 10-K for the year ended December 31, 2017. Significant judgements The Company often enters into contracts with customers that include promises to transfer multiple products and services to the customer. Determining whether products and services are considered distinct performance obligations that should be accounted for separately rather than together may require significant judgment. Judgment is also required to determine the standalone selling price for each distinct performance obligation. In instances where the standalone selling price is not directly observable, it is determined using information that may include market conditions and other observable inputs. Customer contracts sometimes include incentive payments received for discrete benefits delivered to clients 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. Impact on consolidated financial statements The following tables summarize the impact of the Company’s adoption of Topic 606 on its consolidated financial statements for the three and nine months ended September 30, 2018. Consolidated Balance Sheet As of September 30, 2018 As reported Adjustments Balances without adoption of Topic 606 Assets Current assets Cash and cash equivalents $ 401,230 $ 401,230 Accounts receivable, net 710,045 710,045 Prepaid expenses and other current assets (a, c) 210,006 56,610 266,616 Total current assets $ 1,321,281 56,610 $ 1,377,891 Property, plant and equipment, net 211,382 211,382 Deferred tax assets (b) 94,212 5,982 100,194 Investment in equity affiliates 825 825 Intangible assets, net 135,028 135,028 Goodwill 1,386,408 1,386,408 Contract cost assets (a, b) 160,110 (160,110 ) — Other assets (a, c) 147,383 99,627 247,010 Total assets $ 3,456,629 2,109 $ 3,458,738 Liabilities and equity Current liabilities Short-term borrowings 330,000 330,000 Current portion of long-term debt 33,476 33,476 Accounts payable 14,436 14,436 Income taxes payable 73,567 73,567 Accrued expenses and other current liabilities (c) 554,708 6,221 560,929 Total current liabilities $ 1,006,187 6,221 $ 1,012,408 Long-term debt, less current portion 983,884 983,884 Deferred tax liabilities 6,512 6,512 Other liabilities (c) 175,028 16,365 191,393 Total liabilities $ 2,171,611 22,586 $ 2,194,197 Redeemable non-controlling interest — — Shareholders' equity Preferred shares, $0.01 par value, 250,000,000 authorized, none issued — — Common shares, $0.01 par value, 500,000,000 authorized,192,825,207 and 190,053,249 issued and outstanding as of December 31, 2017 and September 30, 2018, respectively 1,896 1,896 Additional paid-in capital 1,453,674 1,453,674 Retained earnings (b) 397,470 (20,477 ) 376,993 Accumulated other comprehensive income (loss) (568,022 ) (568,022 ) Total equity $ 1,285,018 (20,477 ) $ 1,264,541 Commitments and contingencies Total liabilities, redeemable non-controlling interest and equity $ 3,456,629 2,109 $ 3,458,738 (a) As a result of its adoption of ASC 606, the Company has reclassified deferred transition costs from “Prepaid expenses and other current assets” amounting to $49,248 and “Other assets” amounting to $84,403 to “Contract cost assets” amounting to $133,651. (b) The cumulative impact of the adoption of ASC 606 resulted in a $160,110 increase in "Contract cost assets," which includes the reclassification of $133,651 (refer to note a in the table above) and a closing balance of $26,459 related to sales incentive programs, with a corresponding impact on retained earnings of $ 20,477 and on deferred tax assests of $5,982 which has been offset against deferred tax assets. (c) As a result of its adoption of ASC 606, the Company has offset contract assets amounting to $7,362 under “Prepaid expenses and other current assets” and $15,224 under “Other assets” against contract liabilities amounting $6,221 under “Accrued expenses and other current liabilities” and $16,365 under “Other liabilities” related to the same customer contract. Consolidated Statement of Income Three months ended September 30, 2018 As reported Adjustments Balances without adoption of Topic 606 Net revenues $ 747,978 $ 747,978 Cost of revenue 481,412 481,412 Gross profit $ 266,566 — $ 266,566 Operating expenses: — Selling, general and administrative expenses (d) 168,010 1,651 169,661 Amortization of acquired intangible assets 9,372 9,372 Other operating (income) expense, net (4,844 ) (4,844 ) Income from operations $ 94,028 (1,651 ) $ 92,377 Foreign exchange gains (losses), net 7,450 7,450 Interest income (expense), net (9,139 ) (9,139 ) Other income (expense), net 5,385 5,385 Income before equity-method investment activity, net and income tax expense $ 97,724 (1,651 ) $ 96,073 Equity-method investment activity, net (7 ) — (7 ) Income before income tax expense $ 97,717 (1,651 ) $ 96,066 Income tax expense 24,114 (347 ) 23,767 Net income $ 73,603 (1,304 ) $ 72,299 Net loss (income) attributable to non-controlling interest — — — Net income attributable to Genpact Limited shareholders $ 73,603 (1,304 ) $ 72,299 (d) During the three months ended September 30, 2018, the Company amortized $3,666 in contract costs related to obtaining a contract. Following the adoption of ASC Topic 606, the Company capitalized such costs in an amount of $5,317, resulting in a net adjustment of $1,651 with a corresponding impact on income tax expense of $347. Consolidated Statement of Income Nine months ended September 30, 2018 As reported Adjustments Balances without adoption of Topic 606 Net revenues $ 2,165,451 $ 2,165,451 Cost of revenue 1,388,634 1,388,634 Gross profit $ 776,817 — $ 776,817 Operating expenses: Selling, general and administrative expenses (e) 515,285 3,232 518,517 Amortization of acquired intangible assets 29,134 29,134 Other operating (income) expense, net (4,913 ) (4,913 ) Income from operations $ 237,311 (3,232 ) $ 234,079 Foreign exchange gains (losses), net 15,053 15,053 Interest income (expense), net (27,646 ) (27,646 ) Other income (expense), net 30,683 30,683 Income before equity-method investment activity, net and income tax expense $ 255,401 (3,232 ) $ 252,169 Equity-method investment activity, net (22 ) — (22 ) Income before income tax expense $ 255,379 (3,232 ) $ 252,147 Income tax expense 53,268 (679 ) 52,589 Net income $ 202,111 (2,553 ) $ 199,558 Net loss (income) attributable to non-controlling interest 761 — 761 Net income attributable to Genpact Limited shareholders $ 202,872 (2,553 ) $ 200,319 (e) During the nine months ended September 30, 2018, the Company amortized $10,509 in contract costs related to obtaining a contract. Following the adoption of ASC Topic 606, the Company capitalized such costs in an amount of $13,741, resulting in a net adjustment of $3,232 with a corresponding impact on income tax expense of $679. Consolidated Statement of Cash flow Nine months ended September 30, 2018 As reported Adjustments Balances without adoption of Topic 606 Operating activities Net income attributable to Genpact Limited shareholders (f) $ 202,872 (2,553 ) $ 200,319 Net loss attributable to redeemable non-controlling interest (761 ) (761 ) Net income (f) $ 202,111 (2,553 ) $ 199,558 Adjustments to reconcile net income to net cash provided by (used for) operating activities: Depreciation and amortization 47,612 47,612 Amortization of debt issuance costs (including loss on extinguishment of debt) 3,546 3,546 Amortization of acquired intangible assets 29,134 29,134 Write-down of intangible assets and property, plant and equipment 1,538 1,538 Reserve for doubtful receivables 1,705 1,705 Unrealized loss (gain) on revaluation of foreign currency asset/liability (4,544 ) (4,544 ) Equity-method investment activity, net 22 22 Stock-based compensation expense 32,158 32,158 Deferred income taxes (f) (1,768 ) (679 ) (2,447 ) Others, net 255 255 Change in operating assets and liabilities: Increase in accounts receivable (12,946 ) (12,946 ) Increase in prepaid expenses, other current assets, contract cost assets and other assets (f, g) (96,300 ) 1,994 (94,306 ) Decrease in accounts payable (913 ) (913 ) Decrease in accrued expenses, other current liabilities and other liabilities (g) (44,602 ) 1,238 (43,364 ) Increase in income taxes payable 45,798 45,798 Net cash provided by operating activities $ 202,806 — $ 202,806 Investing activities Purchase of property, plant and equipment (68,027 ) (68,027 ) Payment for internally generated intangible assets (including intangibles under development) (19,397 ) (19,397 ) Proceeds from sale of property, plant and equipment 499 499 Payment for business acquisitions, net of cash acquired (108,105 ) (108,105 ) Payment for redeemable non-controlling interest (4,730 ) (4,730 ) Net cash used for investing activities $ (199,760 ) — $ (199,760 ) Financing activities Repayment of capital lease obligations (1,954 ) (1,954 ) Payment of debt issuance and refinancing costs (4,293 ) (4,293 ) Proceeds from long term debt 129,186 129,186 Repayment of long-term debt (157,686 ) (157,686 ) Proceeds from short-term borrowings 225,000 225,000 Repayment of short-term borrowings (65,000 ) (65,000 ) Proceeds from issuance of common shares under stock-based compensation plans 12,275 12,275 Payment for net settlement of stock-based awards (14,947 ) (14,947 ) Payment of earn-out/deferred consideration (1,559 ) (1,559 ) Dividend paid (42,901 ) (42,901 ) Payment for stock repurchased and retired (130,103 ) (130,103 ) Payment for expenses related to stock repurchase (82 ) (82 ) Net cash used for financing activities $ (52,064 ) — $ (52,064 ) Effect of exchange rate changes (54,220 ) (54,220 ) Net increase (decrease) in cash and cash equivalents (49,018 ) (49,018 ) Cash and cash equivalents at the beginning of the period 504,468 504,468 Cash and cash equivalents at the end of the period $ 401,230 — $ 401,230 (f) During the nine months ended September 30, 2018, the Company amortized $10,509 in contract costs related to obtaining a contract. Following the adoption of ASC Topic 606, the Company capitalized such costs in an amount of $13,741, resulting in a net adjustment of $3,232 and a tax impact of $679 which is further adjusted by note (g) below. (g) Following the adoption of ASC Topic 606, the Company offset certain contract assets against contract liabilities related to the same client contract in an amount of $1,238. 2. Summary of significant accounting policies (Continued) ( g Deferred Compensation Plans The Company maintains a non-qualified deferred compensation plan for certain employees. The plan is accounted for using the fair value measurement approach. Plan earnings are calculated by reference to actual earnings of the funds chosen by individual participants. In connection with the administration of this plan, the Company has purchased Company-owned life insurance policies insuring the lives of certain employees. The cash surrender value of these insurance policies is included in other assets in the consolidated balance sheets at fair value. Gains or losses on the plan’s assets and changes in the fair value of deferred compensation liabilities are included in other income (expense), net, and selling, general and administrative expenses, respectively, in the consolidated statements of income. (h ) Debt Restructuring The Company accounts for any restructuring of its credit facility using the ten percent cash flow test in accordance with ASC 470, Debt. If the cash flow effect of the change in terms on a present-value basis is less than ten percent, the debt instruments are not considered to be substantially different, and are accounted for as a modification. If the change is more than ten percent, it is treated as an extinguishment. In performing the cash flow test, the Company includes all amounts paid to its lenders in connection with the restructuring but excludes third party expenses. In the case of a modification, all new fees paid to lenders are capitalized and amortized as part of the existing effective yield and any new fees paid to third parties are expensed as incurred under selling, general and administrative expenses. No gain or loss is recorded in the case of a modification. In the case of an extinguishment, all new fees paid to lenders are expensed as incurred under selling, general and administrative expenses and any new fees paid to third parties are capitalized and amortized as a debt issuance cost. The old debt is derecognized and the new debt is recorded at fair value and a gain or loss is recorded for the difference between the net carrying value of the original debt and the fair value of the new debt. (i) Recently issued accounting pronouncements The authoritative bodies release standards and guidance which are assessed by management for their impact on the Company’s consolidated financial statements. The Company has adopted the following recently released accounting standards: The Company adopted ASC Topic 606, Revenue from Contracts with Customers, . In February 2018, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2018-02, “Income Statement – Reporting Comprehensive Income (Topic 220): Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income.” The new standard provides guidance to “allow a reclassification from accumulated other comprehensive income (“AOCI”) to retained earnings for stranded tax effects resulting from the Tax Cuts and Jobs Act.” The guidance is effective for fiscal years beginning after December 15, 2018, including interim periods within those years, and the guidance may be applied either in the period of adoption or retrospectively to each period (or periods) in which the effect of the change in the U.S. federal income tax rate in the Tax Cuts and Jobs Act is recognized. Early adoption is permitted. On January 1, 2018, the Company elected the early adoption of ASU 2018-02, which was adopted at the beginning of the period and no prior periods have been adjusted. In addition, the Company has adopted the following recently released accounting Effective January 1, 2017, the Company adopted FASB ASU 2016-06, Derivatives and Hedging (Topic 815). The amendments in this update clarify the requirements for assessing whether contingent call (put) options that can accelerate the payment of principal on debt instruments are clearly and closely related to their debt hosts. An entity performing the 2. Summary of significant accounting policies (Continued) assessment under the amendments in this update is required to assess the embedded call (put) options solely in accordance with a four-step decision sequence. Effective January 1, 2018, the Company adopted FASB ASU 2017-01, “Business Combinations (Topic 805): Clarifying the Definition of a Business.” The new guidance revises the definition of a business. The definition of a business affects many areas of accounting (e.g., acquisitions, disposals, goodwill impairment, consolidation). Effective January 1, 2018, the Company adopted FASB ASU 2016-16, “Intra-Entity Transfers of Assets Other Than Inventory.” The new guidance eliminates the exception for deferment of tax recognition until the transferred asset is sold to a third party or otherwise recovered through use for all intra-entity sales of assets other than inventory. Effective January 1, 2018, the Company adopted FASB ASU 2017-07, “Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost.” The ASU requires entities to (1) disaggregate the current service-cost component from the other components of net benefit cost (the “other components”) and present it with other current compensation costs for related employees in the income statement and (2) present the other components elsewhere in the income statement and outside of income from operations if that subtotal is presented. In addition, the ASU requires entities to disclose the income statement lines that contain the other components if they are not presented on appropriately described separate lines. Effective January 1, 2017, the Company early adopted FASB ASU 2016-15, "Statement of Cash Flows: Classification of Certain Cash Receipts and Cash Payments." The new guidance is intended to reduce diversity in how certain transactions are classified in the statement of cash flows. The following recently released accounting standards have not yet been adopted by the Company: In February 2016, the FASB issued ASU No. 2016-02, “Leases.” The core principle of the ASU is that a lessee should recognize the assets and liabilities that arise from its leases other than those that meet the definition of a short-term lease. The ASU requires extensive qualitative and quantitative disclosures, including with respect to significant judgments made by management. Subsequently, the FASB issued ASU No. 2017-13, in September 2017, ASU No. 2018-01, in January 2018, ASU No. 2018-10, in July 2018, ASU No. 2018-11, in July 2018, which amends and clarifies ASU 2016-02. The ASU will be effective for the Company beginning January 1, 2019, including interim periods in the fiscal year 2019. Early adoption is permitted. The Company will use a modified retrospective adoption approach using the effective date as its date of initial application. The Company has completed its preliminary assessment of adopting ASU No. 2016-02 and expects that this standard will have a material effect on its financial statements. The preliminary assessment includes reviewing existing leases and service contracts, which may include embedded leases. While the Company continues to assess all of the effects of adoption, the most significant effects of this new standard relate to

Business acquisitions and dives

Business acquisitions and divestiture	9 Months Ended
	Sep. 30, 2018
Business Combinations [Abstract]
Business acquisitions and divestiture	3. Business acquisitions and divestiture A. Certain acquisitions (a) Barkawi Management Consultants GmbH & Co. KG and certain related entities On August 30, 2018, the Company acquired 100% of the outstanding equity/partnership interests in Barkawi Management Consultants GmbH & Co. KG, a German limited partnership, and certain affiliated entities in the United States, Germany and Austria (collectively referred to as “Barkawi”) for total purchase consideration of $101,307. This amount includes cash consideration of $95,625, net of cash acquired of $5,682. The total purchase consideration paid by the Company was $97,671, resulting in a payable of $3,636, which is outstanding as of September 30, 2018. The Company is evaluating adjustments related to certain employee-related liabilities and certain tax positions, which, when determined, may result in the recognition of additional assets and liabilities as of the acquisition date. The measurement period will not exceed one year from the acquisition date. This acquisition enhances the Company’s supply chain management consulting capabilities. In connection with the acquisition of Barkawi, the Company recorded $10,200 in customer-related intangibles and $1,800 in marketing-related intangibles, which have a weighted average amortization period of three years. Goodwill arising from the acquisition amounted to $80,688, which has been allocated to the Company’s India reporting unit and is partially deductible for tax purposes. The goodwill represents primarily the consulting expertise, operating synergies and other benefits expected to result from combining the acquired operations with those of the Company. Acquisition-related costs of $1,842 have been included in selling, general and administrative expenses as incurred. In connection with the transaction, the Company also acquired certain assets with a value of $17,314, assumed certain liabilities amounting to $9,399 and recognized a net deferred tax asset of $704. The results of operations of the acquired business and the fair value of the acquired assets and assumed liabilities are included in the Company’s consolidated financial statements with effect from the date of the acquisition. (b) Commonwealth Informatics Inc. On July 3, 2018, the Company acquired 100% of the outstanding equity interest in Commonwealth Informatics Inc. (“Commonwealth”), a Massachusetts corporation, for preliminary purchase consideration of $17,599. This amount includes cash consideration of $16,123, net of cash acquired of $1,477, and preliminary adjustments for working capital and indebtedness. As of September 30, 2018, the total consideration paid by the Company to the sellers was $17,173, resulting in a payable of $426. The Company is evaluating certain tax positions, which, when determined, may result in the recognition of additional assets and liabilities as of the acquisition date. The measurement period will not exceed one year from the acquisition date. This acquisition enhances the Company’s signal management and pharmacovigilance capabilities for clients in the life sciences industry. In connection with the acquisition of Commonwealth, the Company recorded $2,200 in customer-related intangibles and $2,600 in technology-related intangible assets, which have a weighted average amortization period of four years. Goodwill arising from the acquisition amounted to $11,248, which has been allocated to the Company’s India reporting unit and is deductible for tax purposes. The goodwill represents primarily the acquired capabilities, operating synergies and other benefits expected to result from combining the acquired operations with those of the Company. Acquisition-related costs of $521 have been included in selling, general and administrative expenses as incurred. In connection with the transaction, the Company also acquired certain assets with a value of $2,583 and assumed certain liabilities amounting to $1,032. The results of operations of the acquired business and the fair value of the acquired assets and assumed liabilities are included in the Company’s consolidated financial statements with effect from the date of the acquisition. 3. Business acquisitions and divestiture (Continued) (c) Strategic Sourcing Excellence Limited On January 8, 2016, the Company acquired 51% of the outstanding equity interest in Strategic Sourcing Excellence LLC (“SSE”), a Delaware limited liability company. The total consideration paid by the Company to the selling equity holders for the acquired interest in SSE was $14,541. This amount includes the fair value of earn-out consideration, cash consideration of $2,550, adjusted for working capital, transaction expenses, indebtedness and measurement period adjustments which did not have a significant impact on the Company’ consolidated statements of income, balance sheets or cash flows in the adjustment periods. The equity purchase agreement between the Company and the selling equity holders of SSE also provided for contingent earn-out consideration of up to $20,000, payable by the Company to the selling equity holders based on the future performance of the acquired business relative to the thresholds specified in the earn-out calculation. Up to $9,800 of the total potential earn-out consideration, representing the selling equity holders’ redeemable, non-controlling 49% interest in SSE, was payable only if either the put or call option, each as described below, was exercised. This acquisition enhanced the Company’s sourcing and procurement consulting domain expertise. The equity purchase agreement granted the Company a call option to purchase the remaining 49% equity interest in SSE, which the Company had the right to exercise between January 1, 2018 and January 31, 2018. As the Company did not exercise its call option during such period, the selling equity holders exercised their put option on March 1, 2018 in accordance with the terms of the equity purchase agreement to require the Company to purchase their 49% interest in SSE for $2,950. The Company also paid $1,780 in earn-out consideration to the selling equity holders during the three months ended March 31, 2018. The amount paid in excess of carrying amount has been recorded in additional paid-in capital. Acquisition-related costs of $164 have been included in selling, general and administrative expenses as incurred. Through this transaction, the Company acquired assets with a value of $412 and assumed liabilities amounting to $617. The results of operations of the acquired business, the fair value of the acquired assets and assumed liabilities, and redeemable non-controlling interest are included in the Company’s Consolidated Financial Statements with effect from the date of the acquisition. In connection with the transaction, the Company recorded $300 in customer-related intangible assets with an amortization period of five years. Goodwill arising from the acquisition amounted to $14,445, which has been allocated to the Company’s India reporting unit and is deductible for tax purposes. The goodwill represents future economic benefits the Company expects to derive from its expanded presence in the sourcing and procurement consulting domains, operating synergies and other anticipated benefits of combining the acquired operations with those of the Company. (d) TandemSeven, Inc. On September 5, 2017, the Company acquired 100% of the outstanding equity interest in TandemSeven, Inc. (“TandemSeven”), a Massachusetts corporation, for total purchase consideration of $35,637. This amount includes cash consideration of $31,784, net of cash acquired of $3,853, and an adjustment for working capital and indebtedness. During the quarter ended March 31, 2018, the Company recorded certain measurement period adjustments. These adjustments did not have a significant impact on the Company’s consolidated statements of income, balance sheets or cash flows. TandemSeven’s focus on improving the design of customer experiences complements the Company’s existing capabilities aimed at transforming clients’ processes end-to-end. 3. Business acquisitions and divestiture (Continued) In connection with the acquisition of TandemSeven, the Company recorded $2,000 in customer-related intangibles, $1,700 in marketing-related intangibles and $800 in technology-related intangible assets, which have a weighted average amortization period of two years. Goodwill arising from the acquisition amounted to $25,227, which has been allocated to the Company’s India reporting unit and is deductible for tax purposes. The goodwill represents primarily the acquired design expertise, operating synergies and other benefits expected to result from combining the acquired operations with those of the Company. Acquisition-related costs of $932 have been included in selling, general and administrative expenses as incurred. In connection with the transaction, the Company also acquired certain assets with a value of $7,378, assumed certain liabilities amounting to $1,207 and recognized a net deferred tax liability of $260. 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. (e) BrightClaim LLC and associated companies On May 3, 2017, the Company acquired 100% of the outstanding equity interest in each of BrightClaim LLC, a Delaware limited liability company, BrightServe LLC, a Georgia limited liability company, National Vendor LLC, a Delaware limited liability company, and BrightClaim Blocker, Inc., a Delaware corporation (collectively referred to as “BrightClaim”) for total purchase consideration of $56,461. This amount includes cash consideration of $52,395, net of cash acquired of $4,002, adjusted for working capital, net debt, transaction expenses and measurement period adjustments which did not have a significant impact on the Company’ consolidated statements of income, balance sheets or cash flows in the period of adjustments. This acquisition enhanced the Company’s breadth and depth of service offerings for clients in the insurance industry. In connection with the acquisition of BrightClaim, the Company recorded $8,000 in customer-related intangibles, $3,200 in marketing related intangibles, $2,200 in technology-related intangibles and $200 in other intangibles, which have a weighted average amortization period of four years. Goodwill arising from the acquisition amounted to $42,638, which has been allocated to the Company’s India reporting unit and is partially deductible for tax purposes. The goodwill represents primarily the capabilities, operating synergies and other benefits expected to result from combining the acquired operations with those of the Company. Acquisition-related costs of $1,563 have been included in selling, general and administrative expenses as incurred. In connection with the transaction, the Company also acquired certain assets with a value of $10,367, assumed certain liabilities amounting to $7,415, and recognized a net deferred tax liability of $2,728. 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. (f) RAGE Frameworks, Inc. On April 13, 2017, the Company acquired 100% of the outstanding equity interest in RAGE Frameworks, Inc. (“RAGE”), a Delaware corporation, for total consideration of $125,329. This amount includes cash consideration of $124,149, net of cash acquired of $1,605, and an adjustment for working capital and indebtedness. During the quarters ended December 31, 2017 and June 30, 2018, the Company recorded certain measurement period adjustments. These measurement period adjustments did not have a significant impact on the Company’s consolidated statements of income, balance sheets or cash flows. This acquisition enhances the Company’s digital and artificial intelligence capabilities by adding knowledge-based automation technology and services. 3. Business acquisitions and divestiture (Continued) In connection with the acquisition of RAGE, the Company recorded $1,600 in customer-related intangibles, $600 in marketing-related intangibles, $12,400 in technology-related intangible assets and $100 in other intangible assets, which have a weighted average amortization period of seven years. Goodwill arising from the acquisition amounted to $105,451, which has been allocated to the Company’s India reporting unit and is not deductible for tax purposes. The goodwill represents primarily the acquired digital and artificial intelligence capabilities, operating synergies and other benefits expected to result from combining the acquired operations with those of the Company. Acquisition-related costs of $881 have been included in selling, general and administrative expenses as incurred. In connection with the transaction, the Company also acquired certain assets with a value of $13,836 and assumed certain liabilities amounting to $9,752. The Company also recognized a net deferred tax asset of $1,094. 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. (g) Other acquisitions in 2017 In 2017, the Company also completed five individually immaterial business acquisition transactions, namely the acquisition of a supply chain management delivery center in the U.S. (“U.S. Delivery Center”), the purchase of all of the outstanding equity interest in OnSource, LLC (“OnSource”), the purchase of the IT business of Birlasoft (“Birlasoft”), the purchase of the image processing business of Fiserv Solutions of Australia Pty Ltd. (“Fiserv”) and the purchase of all of the outstanding equity interest in Lease Dimensions, Inc. (“Lease Dimensions”). The aggregate total estimated consideration the Company paid to consummate these acquisitions was $87,586. This aggregate amount includes the estimated fair value of contingent earn-out consideration, cash consideration of $76,612, net of cash acquired of $254, and adjustments for closing date working capital, indebtedness, value transfer, seller transaction expenses and certain employee-related liabilities. In addition, this amount reflects measurement period adjustments related to the Birlasoft and Fiserv transactions. These adjustments did not have a significant impact on the Company’s consolidated statements of income, balance sheets or cash flows in the periods in which they were made. The U.S. Delivery Center acquisition enhanced the Company’s supply chain management capabilities for its clients in the consumer packaged goods industry. The OnSource acquisition brought incremental digital capabilities to the Company’s insurance service offerings. The Birlasoft transaction expanded the Company’s end-to-end capabilities for its clients in the healthcare and aviation industries. The Fiserv transaction strengthened the Company’s financial services portfolio and expanded its Australia footprint. The Lease Dimensions acquisition enhanced the Company’s capabilities in commercial lending and leasing. The purchase agreement for the acquisition of the U.S. Delivery Center provides for contingent earn-out consideration ranging from $0 to $10,000, payable by the Company to the seller based on the achievement of certain milestones relative to the thresholds specified in the earn-out calculation. The purchase agreement for the Lease Dimensions acquisition provides for contingent earn-out consideration ranging from $0 to $3,000, payable by the Company to the sellers based on the future performance of the business relative to the thresholds specified in the earn-out calculation. In connection with these transactions, the Company recorded $33,494 in customer-related intangibles, $1,936 in marketing-related intangibles, $2,956 in technology-related intangibles and $100 in other intangibles, which have a weighted average amortization period of five years. Goodwill arising from these acquisitions amounted to $56,521. The goodwill represents primarily the capabilities, operating synergies and other benefits expected to result from combining the acquired operations with those of the Company. 3. Business acquisitions and divestiture (Continued) The following table sets forth, with respect to each of the five acquisitions, the acquisition date, goodwill reporting unit and the tax deductibility of the goodwill: Acquisition Acquisition date Goodwill reporting unit Tax deductibility - goodwill U.S. Delivery Center October 16, 2017 India Deductible OnSource July 18, 2017 India Deductible Birlasoft July 18, 2017 IT Services Deductible Fiserv May 11, 2017 India Non-deductible Lease Dimensions February 15, 2017 Americas Non-deductible Acquisition-related costs for these acquisitions, amounting to $2,369 in the aggregate, have been included in selling, general and administrative expenses as incurred. Through these transactions, the Company acquired assets with a value of $10,387, assumed liabilities amounting to $11,239, and recognized a net deferred tax liability of $6,570. The results of operations of the acquired businesses and the fair value of the acquired assets and assumed liabilities are included in the Company’s consolidated financial statements with effect from the respective dates of the acquisitions. B. Divestiture (a) A portion of IT support business in Europe In November 2017, the Company completed the sale of a portion of its legacy IT support business in Europe (the “Business”). Sale proceeds were $0. During the year ended December 31, 2017, the Business recorded net revenues of $4,546 and a net loss of $9,706. The Company recorded a loss of $5,668 in its consolidated statement of income in connection with the sale of the Business, calculated as follows: Net sale proceeds $ — Net assets of the business, including the translation impact thereof 5,569 Selling expenses 99 Loss on divestiture included in other income (expense), net $ 5,668

Cash and cash equivalents

Cash and cash equivalents	9 Months Ended
	Sep. 30, 2018
Cash And Cash Equivalents [Abstract]
Cash and cash equivalents	4. Cash and cash equivalents Cash and cash equivalents as of December 31, 2017 and September 30, 2018 are set out in the table below: As of December 31, As of September 30, 2017 2018 Cash and other bank balances $ 504,468 $ 401,230 Total $ 504,468 $ 401,230

Accounts receivable, net of res

Accounts receivable, net of reserve for doubtful receivables	9 Months Ended
	Sep. 30, 2018
Receivables [Abstract]
Accounts receivable, net of reserve for doubtful receivables	5. Accounts receivable, net of reserve for doubtful receivables The following table provides details of the Company’s reserve for doubtful receivables: Year ended December 31, 2017 Nine months ended September 30, 2018 Opening balance as of January 1 $ 15,519 $ 23,660 Additions due to acquisitions 235 - Additions charged/reversal released to cost and expense 9,819 1,705 Deductions/effect of exchange rate fluctuations (1,913 ) (1,169 ) Closing balance $ 23,660 $ 24,196 Accounts receivable were $716,745 and $734,241, and reserves for doubtful receivables were $23,660 and $24,196, resulting in net accounts receivable balances of $693,085 and $710,045 as of December 31, 2017 and September 30, 2018, respectively. In addition, accounts receivable due after one year amounting to $1,624 and $3,912 as of December 31, 2017 and September 30, 2018, respectively, are included under other assets in the consolidated balance sheets. Accounts receivable from related parties were $36 and $86 as of December 31, 2017 and September 30, 2018, respectively.

Fair value measurements

Fair value measurements	9 Months Ended
	Sep. 30, 2018
Fair Value Disclosures [Abstract]
Fair value measurements	6. Fair value measurements The Company measures certain financial assets and liabilities, including derivative instruments, at fair value on a recurring basis. The fair value measurements of these financial assets and liabilities were determined using the following inputs as of December 31, 2017 and September 30, 2018: As of December 31, 2017 Fair Value Measurements at Reporting Date Using Quoted Prices in Active Markets for Identical Assets Significant Other Observable Inputs Significant Other Unobservable Inputs Total (Level 1) (Level 2) (Level 3) Assets Derivative instruments (Note a, c) $ 73,098 $ — $ 73,098 $ — Total $ 73,098 $ — $ 73,098 $ — Liabilities Earn out consideration (Note b, d) $ 24,732 $ — $ — $ 24,732 Derivative instruments (Note b, c) $ 18,188 $ — $ 18,188 $ — Total $ 42,920 $ — $ 18,188 $ 24,732 Redeemable non-controlling interest (Note e) $ 4,750 $ — $ — $ 4,750 6. Fair value measurements (Continued) As of September 30, 2018 Fair Value Measurements at Reporting Date Using Quoted Prices in Active Markets for Identical Assets Significant Other Observable Inputs Significant Other Unobservable Inputs Total (Level 1) (Level 2) (Level 3) Assets Derivative instruments (Note a, c) $ 21,379 $ — $ 21,379 $ — Deferred compensation plan assets (a, f) 587 — — 587 Total $ 21,966 $ — $ 21,379 $ 587 Liabilities Earn out consideration (Note b, d) $ 18,240 $ — $ — $ 18,240 Derivative instruments (Note b, c) 78,447 — 78,447 — Deferred compensation plan liability (b, g) 598 — — 598 Total $ 97,285 $ — $ 78,447 $ 18,838 (a) Included in prepaid expenses and other current assets and other assets in the consolidated balance sheets. (b) Included in accrued expenses and other current liabilities and other liabilities in the consolidated balance sheets. (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) The Company’s estimate of the fair value of redeemable non-controlling interest is based on unobservable inputs considering the assumptions that market participants would make in pricing the obligation. Given the significance of the unobservable inputs, the valuation is classified in level 3 of the fair value hierarchy. See Note 3—Business Acquisitions. (f) Deferred compensation plan assets consist of life insurance policies. These life insurance policies 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 valuation hierarchy. (g) 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 valuation hierarchy . 6. 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, 2017 and 2018: Three months ended Nine months ended September 30, September 30, 2017 2018 2017 2018 Opening balance $ 23,274 $ 23,609 $ 22,435 $ 24,732 Earn-out consideration payable in connection with acquisitions — — 2,320 — Payments made on earn-out consideration (5,756 ) (83 ) (7,239 ) (1,559 ) Change in fair value of earn out consideration (Note a) 11 (5,341 ) (1,414 ) (5,974 ) Others (Note b) 470 55 1,897 1,041 Ending balance $ 17,999 $ 18,240 $ 17,999 $ 18,240 (a) Changes in the fair value of earn-out consideration are reported in “other operating (income) expense, net” in the consolidated statements of income. (b) “ 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, 2017 and 2018: Three months ended Nine months ended September 30, September 30, 2017 2018 2017 2018 Opening balance $ — $ — $ — $ — Redemptions — — — — Additions — 595 — 595 Change in fair value of deferred compensation plan assets (note a) — 13 — 13 Others (note b) — (20) — (20) Closing balance $ — $ 588 $ — $ 588 (a) Changes in the fair value of plan assets are reported in “other income (expense), net” in the consolidated statements of income. (b) “ Others” is comprised of certain administrative charges which are reported in “selling, general and administrative expenses” in the consolidated statements of income. 6. Fair value measurements (Continued) 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, 2017 and 2018: Three months ended Nine months ended September 30, September 30, 2017 2018 2017 2018 Opening balance $ — $ — $ — $ — Redemptions — — — — Additions — 595 — 595 Change in fair value of deferred compensation plan liabilities (note a) — 3 — 3 Others — — — — Closing balance $ — $ 598 $ — $ 598 (a) Changes in the fair value of deferred compensation 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, 2018
Derivative Instruments And Hedging Activities Disclosure [Abstract]
Derivative financial instruments	7. 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 rate. 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 are largely deliverable and non-deliverable forward foreign exchange contracts 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, 2017 As of September 30, 2018 As of December 31, 2017 As of September 30, 2018 Foreign exchange forward contracts denominated in: United States Dollars (sell) Indian Rupees (buy) $ 1,289,400 $ 1,102,600 $ 54,398 $ (69,482 ) United States Dollars (sell) Mexican Peso (buy) 9,000 3,000 (441 ) 149 United States Dollars (sell) Philippines Peso (buy) 76,650 44,400 69 (3,129 ) Euro (sell) United States Dollars (buy) 170,542 112,635 (2,069 ) 3,788 Pound Sterling (buy) United States Dollars (sell) 24,041 21,326 253 (447 ) Euro (sell) Romanian Leu (buy) 35,826 24,455 (892 ) (212 ) Japanese Yen (sell) Chinese Renminbi (buy) 60,768 35,463 1,918 (1,011 ) Pound Sterling (sell) United States Dollars (buy) 80,871 40,855 (2,478 ) (333 ) Australian Dollars (sell) United States Dollars (buy) 136,092 81,250 (5,180 ) 2,104 Interest rate swaps (floating to fixed) 432,117 413,598 9,332 11,505 54,910 (57,068 ) 7. Derivative financial instruments (Continued) (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. (b) Balance sheet exposure is denominated in U.S. dollars and denotes the mark-to-market impact of the derivative financial instruments on the reporting date. FASB guidance on derivatives and hedging requires companies to recognize all derivative instruments as either assets or liabilities at fair value in the balance sheet. In accordance with the FASB guidance on derivatives and hedging, the Company designates foreign exchange forward contracts and interest rate swaps 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 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, 2017 As of September 30, 2018 As of December 31, 2017 As of September 30, 2018 Assets Prepaid expenses and other current assets $ 43,557 $ 12,664 $ 4,635 $ 1,041 Other assets $ 24,906 $ 7,674 $ — $ — Liabilities Accrued expenses and other current liabilities $ 10,092 $ 31,831 $ 254 $ 9,418 Other liabilities $ 7,842 $ 37,198 $ — $ — 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. 7. Derivative financial instruments (Continued) In connection with cash flow hedges, the gains (losses) recorded as a component of other comprehensive income (loss), or OCI, and the related tax effects are summarized below: Three months ended September 30, Nine months ended September 30, 2017 2018 2017 2018 Before-Tax amount Tax (Expense) or Benefit Net of tax Amount Before-Tax amount Tax (Expense) or Benefit Net of tax Amount Before-Tax amount Tax (Expense) or Benefit Net of tax Amount Before-Tax amount Tax (Expense) or Benefit Net of tax Amount Opening balance $ 52,167 $ (19,438 ) $ 32,729 $ (10,277 ) $ 1,824 $ (8,453 ) $ 37,461 $ (13,979 ) $ 23,482 $ 50,529 $ (14,436 ) $ 36,093 Adoption of ASU 2018-02 (refer to note 24) — — — — — — — — — — 2,265 2,265 Net gains (losses) reclassified into statement of income on completion of hedged transactions 15,451 (5,716 ) 9,735 173 47 220 40,251 (14,815 ) 25,436 12,734 (2,329 ) 10,405 Changes in fair value of effective portion of outstanding derivatives, net (7,760 ) 2,621 (5,139 ) (38,242 ) 9,544 (28,698 ) 31,746 (11,937 ) 19,809 (86,487 ) 21,163 (65,324 ) Gain (loss) on cash flow hedging derivatives, net (23,211 ) 8,337 (14,874 ) (38,415 ) 9,497 (28,918 ) (8,505 ) 2,878 (5,627 ) (99,221 ) 23,492 (75,729 ) Closing balance $ 28,956 $ (11,101 ) $ 17,855 $ (48,692 ) $ 11,321 $ (37,371 ) $ 28,956 $ (11,101 ) $ 17,855 $ (48,692 ) $ 11,321 $ (37,371 ) The Company’s gains or losses recognized in other comprehensive income (loss) and their effects on financial performance are summarized below: Amount of Gain (Loss) Amount of Gain (Loss) reclassified recognized in OCI on Location of Gain (Loss) from OCI into Statement of Income Derivatives in Derivatives (Effective Portion) reclassified (Effective Portion) Cash Flow Three months ended Nine months ended from OCI into Three months ended Nine months ended Hedging September 30, September 30, Statement of Income September 30, September 30, Relationships 2017 2018 2017 2018 (Effective Portion) 2017 2018 2017 2018 Forward foreign exchange contracts $ (7,779 ) $ (38,960 ) $ 33,132 $ (91,180 ) Revenue $ 403 $ 1,002 $ 6,429 $ (1,767 ) Interest rate swaps 19 718 (1,386 ) 4,693 Cost of revenue 11,666 (1,510 ) 26,655 9,438 Selling, general and administrative expenses 3,213 $ (382 ) 7,368 2,543 Interest expense 169 1,063 (201 ) 2,520 $ (7,760 ) $ (38,242 ) $ 31,746 $ (86,487 ) $ 15,451 $ 173 $ 40,251 $ 12,734 7. Derivative financial instruments (Continued) There were no gains (losses) recognized in income on the ineffective portion of derivatives and excluded from effectiveness testing 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 2017 2018 2017 2018 Forward foreign exchange contracts (Note a) Foreign exchange gains (losses), net $ (1,350 ) $ (6,450) $ 8,763 $ (23,279 ) $ (1,350 ) $ (6,450) $ 8,763 $ (23,279 ) (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, 2018
Deferred Costs Capitalized Prepaid And Other Assets Disclosure [Abstract]
Prepaid expenses and other current assets	8. Prepaid expenses and other current assets Prepaid expenses and other current assets consist of the following: As of December 31, As of September 30, 2017 2018 Advance income and non-income taxes $ 51,832 $ 85,452 Deferred transition costs 62,029 — Contract asset (Note 19) — 19,932 Customer acquisition cost 19,327 — Prepaid expenses 16,944 27,066 Derivative instruments 48,192 13,705 Employee advances 5,014 4,195 Deposits 4,719 7,290 Advances to suppliers 2,705 1,273 Others 25,580 51,093 $ 236,342 $ 210,006

Property, plant and equipment,

Property, plant and equipment, net	9 Months Ended
	Sep. 30, 2018
Property Plant And Equipment [Abstract]
Property, plant and equipment, net	9. Property, plant and equipment, net The following table provides the gross and net amount of property, plant and equipment: As of December 31, As of September 30, 2017 2018 Property, plant and equipment, gross $ 666,031 $ 661,689 Less: Accumulated depreciation and amortization (459,001 ) (450,307 ) Property, plant and equipment, net $ 207,030 $ 211,382 Depreciation expense on property, plant and equipment for the nine months ended September 30, 2017 and 2018 was $32,692 and $36,500, respectively, and for the three months ended September 30, 2017 and 2018 was $11,479 and $11,864, respectively. Computer software amortization for the nine months ended September 30, 2017 and 2018 amounted to $8,368 and $9,288, respectively, and for the three months ended September 30, 2017 and 2018 amounted to $2,963 and $3,715, respectively. The depreciation and amortization expenses set forth above include the effect of the reclassification of foreign exchange (gains) losses related to the effective portion of foreign currency derivative contracts, amounting to During the nine months ended September 30, 2018, the Company tested for recoverability a group of assets, comprised of computer software and a technology-related intangible asset, as a result of the termination of related customer contracts. Based on the results of its testing, the Company determined that the carrying value of the group of assets was not recoverable and the Company recorded a complete write-down of the carrying value of $1,538. This write-down has been recorded in other operating (income) expenses, net in the consolidated statement of income and has been allocated to computer software, and technology-related intangible assets, amounting to $1,200 and $338, respectively. For the three months ended September 30, 2018, the Company recorded a complete write-down of the carrying value of $688. This write-down has been recorded in other operating (income) expenses, net in the consolidated statement of income and has been allocated to computer software, amounting to $688.

Goodwill and intangible assets

Goodwill and intangible assets	9 Months Ended
	Sep. 30, 2018
Goodwill And Intangible Assets Disclosure [Abstract]
Goodwill and intangible assets	10. Goodwill and intangible assets The following table presents the changes in goodwill for the year ended December 31, 2017 and nine months ended September 30, 2018: As of December 31, As of September 30, 2017 2018 Opening balance $ 1,069,408 $ 1,337,122 Goodwill relating to acquisitions consummated during the period 229,745 91,936 Impact of measurement period adjustments (106 ) 254 Effect of exchange rate fluctuations 38,075 (42,904 ) Closing balance $ 1,337,122 $ 1,386,408 The total amount of goodwill deductible for tax purposes was $120,617 and $205,581 as of December 31, 2017 and September 30, 2018, respectively. 10. Goodwill and intangible assets (Continued) The Company’s intangible assets are as follows: As of December 31, 2017 As of September 30,2018 Gross carrying amount Accumulated amortization & Impairment Net Gross carrying amount Accumulated amortization & Impairment Net Customer-related intangible assets $ 369,173 $ 293,029 $ 76,144 $ 366,211 $ 297,447 $ 68,764 Marketing-related intangible assets 52,443 39,212 13,231 54,633 44,448 10,185 Technology-related intangible assets 54,189 28,278 25,911 58,832 34,621 24,211 Other intangible assets 3,081 2,314 767 1,170 1,044 126 Intangible assets under development 15,537 - 15,537 31,742 - 31,742 494,423 362,833 $ 131,590 $ 512,588 $ 377,560 $ 135,028 Amortization expenses for intangible assets disclosed in the consolidated statements of income under amortization of acquired intangible assets for the nine months ended September 30, 2017 and 2018 were $25,780 and $29,134, respectively, and for the three months ended September 30, 2017 and 2018 were $10,151 and $9,372, respectively. Amortization expenses for technology-related, internally-developed intangible assets disclosed in the consolidated statements of income under cost of revenue and selling, general and administrative expenses for the nine months ended September 30, 2017 and 2018 were $0 and $1,389, respectively, and for the three months ended September 30, 2017 and 2018 were $0 and $499, respectively. Amortization expenses for the technology-related, internally-developed intangible assets set forth above include the effect of the reclassification of foreign exchange (gains) losses related to the effective portion of foreign currency derivative contracts, amounting to The Company recorded a write-down to a technology-related intangible asset during the nine months ended September 30, 2018, as described in note 9.

Short-term borrowings

Short-term borrowings	9 Months Ended
	Sep. 30, 2018
Debt Disclosure [Abstract]
Short-term borrowings	11. Short-term borrowings The Company has the following borrowing facilities: (a) Fund-based and non-fund-based credit facilities with banks, which are available for operational requirements in the form of overdrafts, letters of credit, guarantees and short-term loans. As of December 31, 2017 and September 30, 2018, the limits available were $15,064 and $13,890, respectively, of which $7,900 and $7,303 was utilized, constituting non-funded drawdown. (b) A fund-based and non-fund based revolving credit facility of $500,000 which the Company obtained through an amendment of its existing credit agreement on August 9, 2018, as described in note 12. Prior to the amendment, the Company’s revolving credit facility was $350,000. The amended credit facility expires on August 8, 2023. The funded drawdown amount under the Company’s revolving facilities bore interest at a rate equal to LIBOR plus a margin of 1.50% as of December 31, 2017 compared to a rate equal to LIBOR plus a margin of 1.375% as of September 30, 2018. The unutilized amount on the revolving facilities bore a commitment fee of 0.25% as of December 31, 2017 compared to a commitment fee of 0.20% as of September 30, 2018.

Long-term debt

Long-term debt	9 Months Ended
	Sep. 30, 2018
Debt Disclosure [Abstract]
Long-term debt	12. Long-term debt In August 2018, the Company amended its 2015 credit facility (“the 2015 Facility”), which was comprised of an $800,000 term loan and a $350,000 revolving credit facility. The amended facility is comprised of a $680,000 term loan, which represents the outstanding balance under the 2015 Facility as of the date of amendment, and a $500,000 revolving credit facility. The amended facility expires on August 8, 2023. The amendment did not result in a substantial modification of $550,814 of the outstanding term loan under the 2015 Facility. Further, as a result of the amendment, the Company extinguished the outstanding term loan under the 2015 Facility of $129,186 and obtained additional funding of $129,186, resulting in no change to the outstanding principal of the term loan under the amended facility. In connection with the amendment, the Company expensed $2,029, 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 $350,000 to $500,000. The amendment of the revolving credit facility resulted in accelerated amortization of $82 relating to existing unamortized debt issuance cost. The remaining unamortized costs and an additional third party fee paid in connection with the amendment will be amortized over the term of the amended facility, which will expire on August 8, 2023. Borrowings under the amended credit facility bear interest at a rate equal to, at the election of the Company, either LIBOR plus an applicable margin equal to 1.375% per annum, compared to a margin of 1.50% under the 2015 facility, or a base rate plus an applicable margin equal to 0.375% per annum, compared to a margin of 0.50% under the 2015 facility, in each case subject to adjustment based on the Company’s debt ratings provided by Standard & Poor’s Rating Services and Moody’s Investors Service, Inc. Based on the Company’s election and current credit rating, the applicable interest rate is equal to LIBOR plus 1.375% per annum. The amended credit agreement contains certain customary covenants, including a maximum leverage covenant and a minimum interest coverage ratio. During the nine months ended September 30, 2018, the Company was in compliance with the financial covenants. As of December 31, 2017 and September 30, 2018, the amount outstanding under the term loan, net of debt amortization expense of $1,848 and $2,293, was $698,152 and $669,207, respectively. As of December 31, 2017 and September 30, 2018, the term loan bore interest at a rate equal to LIBOR plus a margin of 1.50% per annum and 1.375% per annum, respectively. Indebtedness under the amended credit facility is unsecured. The amount outstanding on the term loan as of September 30, 2018 requires quarterly payments of $8,500, and the balance of the loan is due and payable upon the maturity of the term loan on August 8, 2023. The maturity profile of the term loan outstanding as of September 30, 2018, net of debt amortization expense, is as follows: Year ended Amount 2018 8,365 2019 33,483 2020 33,509 2021 33,537 2022 33,564 2023 526,749 Total $ 669,207 12. Long-term debt (Continued) In March 2017, Genpact Luxembourg S.à.r.l. (the “Issuer”), a wholly owned subsidiary of the Company, issued $350,000 aggregate principal amount of 3.70% senior notes in a private offering, resulting in cash proceeds of approximately $348,519, net of an underwriting fee of $1,481. The issuance was fully guaranteed by the Company. In connection with the offering, the Company incurred other debt issuance costs of $1,161. The total debt issuance cost of $2,642 is being amortized over the life of the notes as additional interest expense. As of December 31, 2017 and September 30, 2018, the amount outstanding under the notes, net of debt amortization expense of $2,239 and $1,847, was $347,761 and $348,153 respectively, which is payable on April 1, 2022. The Issuer will pay interest on the notes semi-annually in arrears on April 1 and October 1 of each year, ending on the maturity date of April 1, 2022. The Company, at its option, may redeem the 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 March 1, 2022, a specified “make-whole” premium. The 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, and during the nine months ended September 30, 2018, the Company and its applicable subsidiaries were in compliance with the covenants. Upon certain change of control transactions, the Issuer will be required to make an offer to repurchase the notes at a price equal to 101% of the aggregate principal amount of such notes, plus accrued and unpaid interest. The interest rate payable on the notes is subject to adjustment if the credit rating of the notes is downgraded, up to a maximum increase of 2.0%. In connection with the 3.70% senior notes private offering, the Issuer and the Company entered into a registration rights agreement with the initial purchasers of the outstanding unregistered notes pursuant to which the Issuer and the Company agreed to complete an exchange offer within 455 days after the date of the private offering upon terms identical in all material respects to the terms of the outstanding unregistered notes, except that the transfer restrictions, registration rights and additional interest provisions applicable to the outstanding unregistered notes would not apply to the exchange notes.

Accrued expenses and other curr

Accrued expenses and other current liabilities	9 Months Ended
	Sep. 30, 2018
Payables And Accruals [Abstract]
Accrued expenses and other current liabilities	13. Accrued expenses and other current liabilities Accrued expenses and other current liabilities consist of the following: As of December 31, As of September 30, 2017 2018 Accrued expenses $ 204,997 $ 178,414 Accrued employee cost 204,506 175,424 Earn-out consideration 14,928 17,899 Statutory liabilities 36,283 33,411 Retirement benefits 21,074 21,482 Derivative instruments 10,346 41,249 Advance from customers 25,476 — Contract liabilities (Note 19) — 69,152 Deferred transition revenue 52,233 — Other liabilities 13,093 16,318 Capital lease obligations 1,546 1,359 $ 584,482 $ 554,708

Other liabilities

Other liabilities	9 Months Ended
	Sep. 30, 2018
Other Liabilities Disclosure [Abstract]
Other liabilities	14. Other liabilities Other liabilities consist of the following: As of December 31, As of September 30, 2017 2018 Accrued employee cost $ 14,020 $ 9,062 Earn-out consideration 9,804 341 Retirement benefits 40,520 44,593 Derivative instruments 7,842 37,198 Advance from customers 790 — Contract liabilities (Note 19) — 54,074 Deferred transition revenue 70,900 — Others 22,069 27,453 Capital lease obligations 2,664 2,307 $ 168,609 $ 175,028

Employee benefit plans

Employee benefit plans	9 Months Ended
	Sep. 30, 2018
Compensation And Retirement Disclosure [Abstract]
Employee benefit plans	15. Employee benefit plans The Company has employee benefit plans in the form of certain statutory and other schemes covering its employees. Defined benefit plans In accordance with Indian law, the Company 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 and Japan sponsor defined benefit retirement programs. Net defined benefit plan costs for the three and nine months ended September 30, 2017 and 2018 include the following components: Three months ended September 30, Nine months ended September 30, 2017 2018 2017 2018 Service costs $ 1,814 $ 1,762 $ 5,391 $ 5,815 Interest costs 776 900 2,303 2,834 Amortization of actuarial loss 221 344 653 899 Expected return on plan assets (529 ) (689 ) (1,560 ) (2,169 ) Net defined benefit plan costs $ 2,282 $ 2,317 $ 6,787 $ 7,379 On January 1, 2018, the Company adopted ASU 2017-07, Compensation-Retirement Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost. The service cost is recognized within cost of revenue and selling, general and administrative expenses, depending on the functional area of the underlying employees included in the plans, and the non-operating components of net benefit plan costs are included within other income (expense), net in the consolidated statements of income. 15. Employee benefit plans (Continued) Defined contribution plans During the three and nine months ended September 30, 2017 and 2018, the Company contributed the following amounts to defined contribution plans in various jurisdictions: Three months ended September 30, Nine months ended September 30, 2017 2018 2017 2018 India $ 5,731 $ 6,269 $ 16,514 $ 18,274 U.S. 2,228 2,463 9,148 9,421 U.K. 1,887 2,033 5,961 7,357 China 4,132 4,388 11,700 13,190 Other regions 1,006 980 3,083 3,312 Total $ 14,984 $ 16,133 $ 46,406 $ 51,554 Deferred compensation plan On July 1, 2018, Genpact LLC, a wholly-owned subsidiary of the Company, adopted an executive deferred compensation plan (the “Plan”). The Plan will provide 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. The Plan will also provide an option for participants to elect to receive deferred compensation and earnings thereon on either fixed date(s) no earlier than two years following the applicable Plan year (or end of the applicable performance period for performance-based bonus compensation) 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. Each Plan participant’s compensation deferrals and discretionary supplemental employer contributions (if any) will be credited or debited with notional investment gains and losses equal to the experience of selected hypothetical investment funds offered under the Plan and elected by the participant. The liability for the deferred compensation plan was $0 and $598 as of December 31, 2017 and September 30, 2018, respectively, and is included in “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 $0 and $587 as of December 31, 2017 and September 30, 2018, respectively. The cash surrender value of these insurance policies is included in “other assets” in the consolidated balance sheets. During the three and nine months ended September 30, 2017 and 2018, the change in the fair value of Plan assets was $0 and $(8), respectively, which is included in “other income (expense), net,” in the consolidated statements of income. During the three and nine months ended September 30, 2017 and 2018, the change in the fair value of deferred compensation liabilities was $0 and $3, respectively, which is included in “selling, general and administrative expenses.”

Stock-based compensation

Stock-based compensation	9 Months Ended
	Sep. 30, 2018
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Stock-based compensation	16. 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. On May 9, 2017, the Company’s shareholders approved the adoption of the Genpact Limited 2017 Omnibus Incentive Compensation Plan (the “2017 Omnibus Plan”), pursuant to which 15,000,000 Company common shares are available for issuance. No grants may be made under the 2007 Omnibus Plan after the date of adoption of the 2017 Omnibus Plan. Grants that were outstanding under the 2007 Omnibus Plan as of the date of Company’s adoption of the 2017 Omnibus Plan remain subject to the terms of the 2007 Omnibus Plan. Stock-based compensation costs relating to the foregoing plans during the nine months ended September 30, 2017 and September 30, 2018 were $21,985 and $31,567, respectively, and for the three months ended September 30, 2017 and 2018 were $9,907 and $13,224, 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 four to five years unless specified otherwise in the applicable award agreement. The Company recognizes compensation cost over the vesting period of the option. Compensation cost is determined 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, 2017 and September 30, 2018. Nine months ended September 30, 2017 Nine months ended September 30, 2018 Dividend yield 0.97% 0.95%-1.01% Expected life (in months) 84 84 Risk-free rate of interest 2.25% 2.67%-2.93% Volatility 24.28% 22.55%-22.73% 16. Stock-based compensation (Continued) A summary of stock option activity during the nine months ended September 30, 2018 is set out below: Nine months ended September 30, 2018 Shares arising out of options Weighted average exercise price Weighted average remaining contractual life (years) Aggregate intrinsic value Outstanding as of January 1, 2018 5,134,645 $ 19.52 5.6 $ — Granted 2,638,106 30.47 — — Forfeited (70,000) 27.65 — — Expired — — — — Exercised (441,076 ) 16.46 — 6,242 Outstanding as of September 30, 2018 7,261,675 $ 23.61 6.6 $ 51,236 Vested as of September 30, 2018 and expected to vest thereafter (Note a) 7,086,270 $ 23.50 6.6 $ 50,729 Vested and exercisable as of September 30, 2018 3,313,570 $ 17.69 4.0 $ 42,801 Weighted average grant date fair value of grants during the period $ 8.32 (a) Options expected to vest reflect an estimated forfeiture rate. As of September 30, 2018, the total remaining unrecognized stock-based compensation cost for options expected to vest amounted to $23,616, which will be recognized over the weighted average remaining requisite vesting period of 4.2 years. Restricted share units The Company has granted restricted share units, or 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, 2018 is set out below: Nine months ended September 30, 2018 Number of Restricted Share Units Weighted Average Grant Date Fair Value Outstanding as of January 1, 2018 1,605,251 $ 26.17 Granted 478,562 30.50 Vested (Note a) (314,135 ) 25.17 Forfeited (174,536) 26.91 Outstanding as of September 30, 2018 1,595,142 $ 27.59 Expected to vest (Note b) 1,382,971 (a) 209,076 RSUs that vested during the period were net settled upon vesting by issuing 140,167 shares (net of minimum statutory tax withholding). 52,875 RSUs vested in the year ended December 31, 2017, shares in respect of which will be issuable on December 31, 2018 after withholding shares to the extent of minimum statutory withholding taxes. 52,184 RSUs vested in the nine months ended September 30, 2018, in respect of which shares will be issuable in October 2018 after withholding shares to the extent of minimum statutory withholding taxes. (b) The number of RSUs expected to vest reflects an estimated forfeiture rate. 52,482 RSUs vested in the year ended December 31, 2016, in respect of which 52,055 shares were issued during the nine months ended September 30, 2018 after withholding shares to the extent of minimum statutory withholding taxes. 16. Stock-based compensation (Continued) As of September 30, 2018, the total remaining unrecognized stock-based compensation cost related to RSUs amounted to $28,789, 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, or PUs, and has granted PUs under both the 2007 and 2017 Omnibus Plans. Each PU represents the right to receive one common share at a future date based on the Company’s performance against specified targets. PUs granted to date have vesting schedules of six months to three years. The fair value of each PU is the market price of one common share of the Company on the date of grant and assumes that performance targets will be achieved. PUs granted under the plans are subject to cliff vesting. The compensation expense for such awards is recognized on a straight-line basis over the vesting terms. During the performance period, the Company’s estimate of the number of shares to be issued is adjusted upward or downward based upon the probability of achievement of the performance targets. The ultimate number of shares issued and the related compensation cost recognized is based on a comparison of the final performance metrics to the specified targets. A summary of PU activity during the nine months ended September 30, 2018 is set out below: Nine months ended September 30, 2018 Number of Performance Units Weighted Average Grant Date Fair Value Maximum Shares Eligible to Receive Outstanding as of January 1, 2018 2,900,940 $ 24.40 2,900,940 Granted 1,682,740 30.62 3,365,480 Vested (Note a) (1,087,751) 22.73 (1,087,751) Forfeited (215,336 ) 25.50 (234,236 ) Adjustment upon final determination of level of performance goal achievement (Note b) (4,780 ) 25.22 Adjustment upon final determination of level of performance goal achievement (Note b) (4,780 ) Outstanding as of September 30, 2018 3,275,813 $ 28.08 4,939,653 Expected to vest (Note c) 2,814,209 (a) PUs that vested during the period were net settled upon vesting by issuing 691,958 shares (net of minimum statutory tax withholding). (b) Represents an adjustment made in March 2018 to the number of shares subject to the PUs granted in 2017 upon certification of the level of achievement of the performance targets underlying such awards. (c) The number of PUs expected to vest has been adjusted by an estimated forfeiture rate. As of September 30, 2018, the total remaining unrecognized stock-based compensation cost related to PUs amounted to $52,234, which will be recognized over the weighted average remaining requisite vesting period of 2.0 years. 16. Stock-based compensation (Continued) Employee Stock Purchase Plan (ESPP) On May 1, 2008, the Company adopted the Genpact Limited U.S. Employee Stock Purchase Plan and the Genpact Limited International Employee Stock Purchase Plan (together, the “ESPP”). In April 2018, these plans were amended and restated, and their terms were extended to August 31, 2028. The ESPP allows eligible employees to purchase the Company’s common shares through payroll deductions at 90% of the closing price of the Company’s common shares on the last business day of each purchase interval. The dollar amount of common shares purchased under the ESPP must not exceed 15% of the participating employee’s base salary, subject to a cap of $25 per employee per calendar year. With effect from September 1, 2009, the offering periods commence on the first business day in March, June, September and December of each year and end on the last business day 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, 2017 and 2018, 150,265 and 181,643 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 nine months ended September 30, 2017 and 2018 was $417 and $591, respectively, and for the three months ended September 30, 2017 and 2018 was $144 and $210, respectively, and has been allocated to cost of revenue and selling, general, and administrative expenses.

Capital stock

Capital stock	9 Months Ended
	Sep. 30, 2018
Equity [Abstract]
Capital stock	17. Capital stock Share repurchases As of December 31, 2016, the Company’s board of directors (the “Board”) had authorized the Company to repurchase up to $750,000 of the Company’s common shares under its existing share repurchase program. On February 10, 2017, the Board approved up to an additional $500,000 in share repurchases, bringing the total authorization under the Company’s existing program to $1,250,000. The Company’s share repurchase program does not obligate it to acquire any specific number of shares. Under the program, shares may be purchased in privately negotiated and/or open market transactions, including under plans complying with Rule 10b5-1 under the Securities Exchange Act of 1934, as amended. On March 29, 2017, the Company entered into an accelerated share repurchase (“ASR”) agreement with Morgan Stanley & Co. LLC (the “Dealer”) to repurchase Company common shares for an aggregate purchase price of $200,000. Pursuant to the ASR agreement, as amended in November 2017, the Company paid the aggregate purchase price to the Dealer upfront and received an initial delivery of 6,578,947 common shares on March 30, 2017, an additional delivery of 350,006 common shares on December 29, 2017 and a final delivery of 163,975 common shares on January 17, 2018 upon final settlement of the transaction. The weighted average price per share of the common shares delivered was $28.20. The Company’s purchase of its common shares under the ASR has been recorded as a reduction in retained earnings. All repurchased shares have been retired. The final number of common shares repurchased by the Company under the ASR agreement was based on the volume-weighted average share price of the Company’s common shares during the term of the transaction, less a discount and subject to adjustments pursuant to the terms of the ASR agreement. During the nine months ended September 30, 2017 and September 30, 2018, the Company also repurchased 808,293 and 4,114,882 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, 2017 and September 30, 2018, retained earnings were reduced by the direct costs related to share repurchases of $16 and $82, respectively.. Dividend In February 2017, the Company’s board of directors approved a dividend program under which the Company paid a regular quarterly cash dividend of $0.06 per share to holders of its common shares, representing an annual dividend of $0.24 per share. On March 28, 2017, June 28, 2017 and September 21, 2017, the Company paid dividends of $0.06 per share, amounting to $11,957, $11,558 and $11,581 in the aggregate, to shareholders of record as of March 10, 2017, June 12, 2017 and September 8, 2017, respectively. On February 12, 2018, the Company announced that its Board of Directors had approved a 25% increase in its quarterly cash dividend to $0.075 per share, up from $0.06 per share in 2017, representing a planned annual dividend of $0.30 per common share, up from $0.24 per share in 2017, payable to holders of the Company’s common shares. On March 21, 2018, June 20, 2018 and September 19, 2018, the Company paid dividends of $0.075 per share, amounting to $14,408, $14,240 and $14,253 in the aggregate, to shareholders of record as of March 9, 2018, June 8, 2018 and September 10, 2018, respectively.

Earnings per share

Earnings per share	9 Months Ended
	Sep. 30, 2018
Earnings Per Share [Abstract]
Earnings per share	18. 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. Potentially dilutive shares, consisting of outstanding options on common shares, restricted share units, performance units and common shares to be issued under the employee stock purchase plan, have been included in the computation of diluted net earnings per share and the weighted average shares outstanding, except where the result would be anti-dilutive. The number of stock awards outstanding but not included in the computation of diluted earnings per common share because their effect was anti-dilutive is 1,122,559 and 2,051,062 for the nine months ended September 30, 2017 and 2018, respectively, and 1,113,307 and 3,222,303 for the three months ended September 30, 2017 and 2018, respectively. Three months ended September 30, Nine months ended September 30, 2017 2018 2017 2018 Net income available to Genpact Limited common shareholders $ 73,745 $ 73,603 $ 196,029 $ 202,872 Weighted average number of common shares used in computing basic earnings per common share 192,124,366 190,024,924 194,221,162 190,991,405 Dilutive effect of stock-based awards 2,823,333 3,090,845 2,890,852 3,265,366 Weighted average number of common shares used in computing dilutive earnings per common share 194,947,699 193,115,769 197,112,014 194,256,771 Earnings per common share attributable to Genpact Limited common shareholders Basic $ 0.38 $ 0.39 $ 1.01 $ 1.06 Diluted $ 0.38 $ 0.38 $ 0.99 $ 1.04

Net revenues

Net revenues	9 Months Ended
	Sep. 30, 2018
Revenues [Abstract]
Net revenues	19. Disaggregation of revenue In the following tables, the Company’s revenue is disaggregated by customer classification, service type, major industrial vertical and location of service delivery center. Three months ended September 30, Nine months ended September 30, 2017 2018 2017 2018 GE $ 72,241 $ 64,507 $ 204,687 $ 188,000 Global Clients 636,583 683,471 1,797,829 1,977,451 Total net revenues $ 708,824 $ 747,978 $ 2,002,516 $ 2,165,451 Three months ended September 30, Nine months ended September 30, 2017 2018 2017 2018 Business process outsourcing $ 583,273 $ 622,940 $ 1,650,783 $ 1,802,912 Information technology services 125,551 125,038 351,733 362,539 Total net revenues $ 708,824 $ 747,978 $ 2,002,516 $ 2,165,451 Three months ended September 30, Nine months ended September 30, 2017 2018 2017 2018 Banking, financial services and insurance $ 283,239 $ 261,501 $ 790,822 $ 815,914 Consumer goods, retail, life sciences and healthcare 212,453 225,570 613,990 633,744 High tech, manufacturing and services 213,132 260,907 597,704 715,793 Total net revenues $ 708,824 $ 747,978 $ 2,002,516 $ 2,165,451 The Company has reclassified the disaggregation of its revenue to reflect how the Company groups its clients into key industry verticals. Revenue from prior periods is also presented based on the classifications used in the current period. Three months ended September 30, Nine months ended September 30, 2017 2018 2017 2018 India $ 442,463 $ 408,169 $ 1,265,841 $ 1,262,225 Asia, other than India 75,493 83,844 212,902 241,535 North and Latin America 108,964 152,121 303,022 456,241 Europe 81,904 103,844 220,751 205,450 Total net revenues $ 708,824 $ 747,978 $ 2,002,516 $ 2,165,451 19. 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 5 for details on the Company’s accounts receivable and reserve for doubtful receivables. The following table provides details of the Company’s contract liabilities: Three months ended September 30, 2018 Nine months ended September 30, 2018 Particulars Advance from customers Deferred transition revenue Advance from customers Deferred transition revenue Opening balance $ 30,341 $ 98,962 $ 26,266 $ 101,785 Impact of opening balance offset — $ 23,735 — $ 21,348 Gross opening balance $ 30,341 $ 122,697 $ 26,266 $ 123,133 Additions 9,152 16,881 25,888 49,592 Effect of business combinations 273 75 273 75 Revenue recognized (11,934 ) (21,143 ) (23,837 ) (53,499 ) Currency translation adjustments (147 ) (383 ) (905 ) (1,174 ) Gross closing balance $ 27,685 $ 118,127 $ 27,685 $ 118,127 Impact of closing balance offset with contract assets — (22,586 ) — (22,586 ) Closing balance (Note a) $ 27,685 $ 95,541 $ 27,685 $ 95,541 (a) Included in "accrued expenses and other current liabilities" and "other liabilities" in the consolidated balance sheet. The following table includes estimated revenue expected to be recognized in the future related to remaining performance obligations as of September 30, 2018: Particulars Total Less than 1 year 1-3 years 3-5 years After 5 years Transaction price allocated to remaining performance obligations $ 96,086 42,012 37,242 15,224 1,608 The Company has applied the practical expedient related to contract duration and has not disclosed information about remaining performance obligations that have original expected durations of one year or less. 19. The following table provides details of the Company’s contract assets: Particulars Three months ended September 30, 2018 Nine months ended September 30, 2018 Opening balance $ 41,671 $ 43,366 Impact of opening balance offset 23,735 21,348 Gross opening balance $ 65,406 $ 64,714 Additions 9,710 29,228 Reduction in revenue recognized (10,706 ) (29,532 ) Gross closing balance $ 64,410 $ 64,410 Impact of closing balance offset with contract liability (22,586 ) (22,586 ) Closing balance (Note b) $ 41,824 $ 41,824 (b) Included in "prepaid expenses and other current assets" and "other assets" in the consolidated balance sheet. The following table provides details of the Company’s contract cost assets: Three months ended September 30, 2018 Nine months ended September 30, 2018 Particulars Sales incentive programs Transition activities Sales incentive programs Transition activities Opening balance $ 24,808 $ 137,370 $ 23,227 $ 139,284 Closing balance 26,459 133,651 26,459 133,651 Amortization 3,666 19,974 10,509 54,874

Cost of revenue

Cost of revenue	9 Months Ended
	Sep. 30, 2018
Other Income And Expenses [Abstract]
Cost of revenue	20. Cost of revenue Cost of revenue consists of the following: Three months ended September 30, Nine months ended September 30, 2017 2018 2017 2018 Personnel expenses $ 292,852 $ 326,717 $ 846,598 $ 959,648 Operational expenses 123,995 141,236 346,300 389,702 Depreciation and amortization 11,943 13,459 33,737 39,284 $ 428,790 $ 481,412 $ 1,226,635 $ 1,388,634

Selling, general and administra

Selling, general and administrative expenses	9 Months Ended
	Sep. 30, 2018
Selling General And Administrative Expenses [Abstract]
Selling, general and administrative expenses	21. Selling, general and administrative expenses Selling, general and administrative expenses consist of the following: Three months ended September 30, Nine months ended September 30, 2017 2018 2017 2018 Personnel expenses $ 126,545 $ 125,838 $ 371,657 $ 380,532 Operational expenses 42,984 39,551 121,664 126,860 Depreciation and amortization 2,499 2,621 7,323 7,893 $ 172,028 $ 168,010 $ 500,644 $ 515,285

Other operating (income) expens

Other operating (income) expense, net	9 Months Ended
	Sep. 30, 2018
Other Income And Expenses [Abstract]
Other operating (income) expense, net	22. Other operating (income) expense, net Three months ended September 30, Nine months ended September 30, 2017 2018 2017 2018 Other operating (income) expense $ (75 ) $ (191 ) $ (7,103 ) $ (477 ) Provision for impairment of intangible assets and property, plant and equipment - 688 - 1,538 Change in fair value of earn-out consideration and deferred consideration (relating to business acquisitions) 11 (5,341 ) $ (1,414 ) $ (5,974 ) Other operating (income) expense, net $ (64 ) $ (4,844 ) $ (8,517 ) $ (4,913 )

Interest income (expense), net

Interest income (expense), net	9 Months Ended
	Sep. 30, 2018
Banking And Thrift Interest [Abstract]
Interest Income (expense), net	23. Interest income (expense), net Three months ended September 30, Nine months ended September 30, 2017 2018 2017 2018 Interest income $ 2,549 $ 3,328 $ 4,543 $ 8,472 Interest expense (11,273 ) (12,467 ) (28,610 ) (36,118 ) Interest income (expense), net $ (8,724 ) $ (9,139 ) $ (24,067 ) $ (27,646 )

Income taxes

Income taxes	9 Months Ended
	Sep. 30, 2018
Income Tax Disclosure [Abstract]
Income taxes	24. 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. On December 22, 2017, the U.S. government enacted comprehensive tax legislation commonly referred to as the Tax Cuts and Jobs Act (the “Tax Act”). The Tax Act makes broad and complex changes to the U.S. tax code. The Tax Act also establishes new tax laws that will affect 2018 and subsequent years, including a reduction in the U.S. federal corporate income tax rate from 35% to 21%. The Company’s effective tax rate (“ETR”) was 20.8% for the nine months ended September 30, 2018, up from 18.4% for the nine months ended September 30, 2017. The Company’s tax expense for the nine months ended September 30, 2018 includes the impact of certain discrete The Company’s ETR was 24.7% in the third quarter of 2018, up from 18.4% in the third quarter of 2017. The quarterly tax expense includes certain discrete On December 22, 2017, the SEC staff issued Staff Accounting Bulletin No. 118 (“SAB 118”), which provides guidance on accounting for the tax effects of the Tax Act. SAB 118 provides a measurement period that should not extend beyond one year from the Tax Act enactment date for companies to complete the accounting under ASC 740, Income Taxes. In accordance with SAB 118, a company must reflect the income tax effects of those aspects of the Tax Act for which the accounting under ASC 740 is complete. To the extent that a company’s accounting for certain income tax effects of the Tax Act is incomplete but it is able to determine a reasonable estimate, it must record a provisional estimate in the financial statements. 24. Income taxes (Continued) The Company completed its accounting for the transition tax liability under the Tax Act during the third quarter of 2018 without any impact on ETR. As of September 30, 2018, based on the final calculation of the earnings and profit pool of the Company’s controlled foreign corporations, the Company determined that there was no material change in its previous estimates of the transition tax liability. The Company reports its gain/loss on derivatives designated as cash flow hedges, actuarial gain/loss on retirement benefits and currency translation adjustment, net of taxes to the extent applicable, in accumulated other comprehensive income. The Company follows the specific identification approach for releasing stranded tax effects from accumulated other comprehensive income (loss) (“AOCI”) upon recognition of these AOCI items in the statement of income. As of December 31, 2017, due to a reduction in the U.S. federal corporate income tax rate under the Tax Act from 35% to 21%, the Company revalued its net deferred tax assets, including deferred tax liabilities recorded through AOCI. Based on this revaluation, the Company recorded a tax gain of $2,265 relating to derivatives, reducing its net deferred tax liability balance, which was recorded as an income tax benefit in continuing operations for the year ended December 31, 2017. In the quarter ended March 31, 2018, the Company elected to early adopt ASU 2018-02, effective January 1, 2018, and made an election to reclassify the stranded income tax effects of the Tax Act from AOCI to retained earnings for all items of AOCI. The Company has elected to adopt the new guidance at the beginning of the period, and no prior periods have been adjusted. Accordingly, a stranded tax effect in AOCI of $2,265 resulting from the Tax Act has been adjusted through retained earnings. As of December 31, 2017, the Company had unrecognized tax benefits amounting to $26,060, including an amount of $24,877, which, if recognized, would impact the effective tax rate. The following table summarizes activities related to the Company’s unrecognized tax benefits for uncertain tax positions from January 1, 2018 to September 30, 2018: 2018 Opening Balance at January 1 $ 26,060 Increase related to prior year tax positions, including recorded in acquisition accounting 228 Decrease related to prior year tax positions (236 ) Decrease related to prior year tax position due to lapse of applicable statute of limitation (1,244 ) Effect of exchange rate changes (2,134 ) Closing Balance at September 30 $ 22,674 The Company’s unrecognized tax benefits as of September 30, 2018 include an amount of $21,492, which, if recognized, would impact the effective tax rate. As of September 30, 2018 and December 31, 2017, the Company had accrued approximately $4,578 and $4,614, respectively, in interest relating to unrecognized tax benefits. During the year ended December 31, 2017 and the nine months ended September 30, 2018, the company recognized approximately $(224) and $542, respectively, excluding the impact of exchange rate differences, in interest on unrecognized tax benefits. As of December 31, 2017 and September 30, 2018, the Company had accrued approximately $1,033 and $931, respectively, for penalties.

Related party transactions

Related party transactions	9 Months Ended
	Sep. 30, 2018
Related Party Transactions [Abstract]
Related party transactions	25. Related party transactions The Company has entered into related party transactions with its non-consolidating affiliates. The Company has also entered into related party transactions with a significant shareholder and its affiliates. The Company’s related party transactions can be categorized as follows: Revenue from services During the nine months ended September 30, 2017 and 2018, the Company recognized net revenues of $299 and $552, respectively, and for the three months ended September 30, 2017 and 2018, During the nine months ended September 30, 2017, the Company recognized net revenues of $5,400, and during the three months ended September 30, 2017, the Company recognized net revenues of $0, from a client that was a non-consolidating affiliate of the Company. Cost of revenue The Company purchases certain services from its non-consolidating affiliates, mainly relating to training and recruitment, which are included in cost of revenue. For the nine months ended September 30, 2017 and 2018, cost of revenue includes an amount of $1,245 and $863, respectively, and for the three months ended September 30, 2017 and 2018, cost of revenue includes an amount of $336 and $414, respectively, Selling, general and administrative expenses The Company purchases certain services from its non-consolidating affiliates, mainly relating to training and recruitment, the costs of which are included in selling, general and administrative expenses. For the nine months ended September 30, 2017 and 2018, selling, general and administrative expenses include an amount of $199 and $158, respectively, and for the three months ended September 30, 2017 and 2018, selling, general and administrative expenses include an amount of $51 and $68, respectively, attributable to the cost of services provided by the Company’s non-consolidating affiliates. During the three and nine months ended September 30, 2017 and 2018, the Company engaged a significant shareholder to provide certain services , Investment in equity affiliates During the nine months ended September 30, 2017, the Company invested $496 in its non-consolidating affiliates. During the nine months ended September 30, 2017, the Company recorded a charge of As of December 31, 2017 and September 30, 2018, the Company’s investments in its non-consolidating affiliates amounted to $886 and $825, respectively. Others During the nine months ended September 30, 2017, the Company also entered into transactions with one of its non-consolidating affiliates for certain cost reimbursements amounting to $477. 25. Related party transactions (Continued) During the nine months ended September 30, 2017, the Company made payments of

Other Income (expense), net

Other Income (expense), net	9 Months Ended
	Sep. 30, 2018
Other Nonoperating Income Expense [Abstract]
Other Income (expense), net	26. Other Income (expense), net Three months ended September 30, Nine months ended September 30, 2017 2018 2017 2018 Government incentives $ - $ 5,154 $ 11,882 $ 30,850 Other income/(expense) (4,498 ) 231 (4,267 ) (167 ) Other Income (expense), net $ (4,498 ) $ 5,385 $ 7,615 $ 30,683

Commitments and contingencies

Commitments and contingencies	9 Months Ended
	Sep. 30, 2018
Commitments And Contingencies Disclosure [Abstract]
Commitments and contingencies	27. Commitments and contingencies Capital commitments As of December 31, 2017 and September 30, 2018, the Company has committed to spend $8,314 and $8,901, 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 amounting to $8,879 and $9,401 as of December 31, 2017 and September 30, 2018, 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 our Indian subsidiaries are established as Software Technology Parks of India (“STPI”) units or Special Economic Zone (“SEZ”) units under the relevant regulations issued by the Government of India. These units are exempt from customs and central excise duties, and other levies on imported and indigenous capital goods, stores and spares, and service tax on services. SEZ units are also exempt from the goods and services tax (“GST”) that was introduced in India in 2017. The Company has undertaken to pay taxes and duties, if any, in respect of capital goods, stores, spares and services consumed duty-free, in the event that certain terms and conditions are not fulfilled.

Subsequent Events

Subsequent Events	9 Months Ended
	Sep. 30, 2018
Subsequent Events [Abstract]
Subsequent Events	28. Subsequent Events Dividend On October 23, 2018, the Company announced that its Board of Directors has declared a dividend for the fourth quarter of 2018 of $0.075 per common share, which is payable on or about December 19, 2018 to shareholders of record as of the close of business on December 10, 2018. The declaration of any future dividends will be at the discretion of the Board of Directors.

Guarantor financial information

Guarantor financial information	9 Months Ended
	Sep. 30, 2018
Guarantor Financial Information [Abstract]
Guarantor financial information	29. Guarantor financial information In March 2017, the Issuer issued $350,000 aggregate principal amount of 3.70% senior notes in a private offering. See Note 12 for additional information. 29. Guarantor financial information (continued) Condensed Consolidating Balance Sheet As of September 30, 2018 Issuer/ Subsidiary Parent/ Guarantor Non- Guarantor Subsidiaries Eliminations Consolidated Assets Current assets Cash and cash equivalents $ 6,027 $ 482 $ 394,721 $ — $ 401,230 Accounts receivable intercompany, net 98,549 — — (98,549 ) — Accounts receivable, net — — 710,045 — 710,045 Intercompany loans 350,668 1,300 1,745,710 (2,097,678 ) — Intercompany other receivable 11,807 72,048 153,163 (237,018 ) — Prepaid expenses and other current assets 674 2,219 207,113 — 210,006 Total current assets $ 467,725 $ 76,049 $ 3,210,752 $ (2,433,245 ) $ 1,321,281 Property, plant and equipment, Net 427 — 210,955 — 211,382 Intercompany loans 100,000 — 500,000 (600,000 ) — Deferred tax assets — — 94,212 — 94,212 Investment in subsidiaries 529,208 2,899,161 495,007 (3,923,376 ) — Investment in equity affiliates — — 825 — 825 Investment in debentures, intercompany 551,344 — — (551,344 ) — Intercompany other receivable — 68,866 — (68,866 ) — Intangible assets, net — — 135,028 — 135,028 Goodwill — — 1,386,408 — 1,386,408 Contract cost assets — — 160,110 — 160,110 Other assets 631 — 146,752 — 147,383 Total assets $ 1,649,335 $ 3,044,076 $ 6,340,049 $ (7,576,831 ) $ 3,456,629 Liabilities and equity Current liabilities Short-term borrowings $ 100,000 $ — $ 230,000 $ — $ 330,000 Intercompany loans 33,674 1,772,537 291,467 (2,097,678 ) — Current portion of long-term debt 4,965 — 28,511 — 33,476 Accounts payable 56 — 14,380 — 14,436 Intercompany accounts payable — — 98,549 (98,549 ) — Income taxes payable 523 - 73,044 — 73,567 Intercompany other payable 87,298 65,376 84,344 (237,018 ) — Accrued expenses and other current liabilities 6,042 4,238 544,428 — 554,708 Total current liabilities $ 232,558 $ 1,842,151 $ 1,364,723 $ (2,433,245 ) $ 1,006,187 Long-term debt, less current portion 441,766 — 542,118 — 983,884 Deferred tax liabilities — — 6,512 — 6,512 Intercompany other payable — — 68,866 (68,866 ) — Non current intercompany loans payable 500,000 — 651,344 (1,151,344 ) — Other liabilities 340 152 174,536 — 175,028 Total liabilities $ 1,174,664 $ 1,842,303 $ 2,808,099 $ (3,653,455 ) $ 2,171,611 Redeemable non-controlling interest — — — — — Shareholders' equity 474,671 1,201,773 3,531,950 (3,923,376 ) 1,285,018 Commitments and contingencies — — — — — Total liabilities, redeemable non-controlling interest and equity $ 1,649,335 $ 3,044,076 $ 6,340,049 $ (7,576,831 ) $ 3,456,629 29. Guarantor financial information (continued) Condensed Consolidating Balance Sheet As of December 31, 2017 Issuer/ Subsidiary Parent/ Guarantor Non- Guarantor Subsidiaries Eliminations Consolidated Assets Current assets Cash and cash equivalents $ 4,507 $ 2,136 $ 497,825 $ — $ 504,468 Accounts receivable intercompany, net 82,935 — — (82,935 ) — Accounts receivable, net — — 693,085 — 693,085 Intercompany loans 194,854 — 1,620,537 (1,815,391 ) — Intercompany other receivable 25,343 82,631 89,189 (197,163 ) — Prepaid expenses and other current assets 311 1,276 234,755 — 236,342 Total current assets $ 307,950 $ 86,043 $ 3,135,391 $ (2,095,489 ) $ 1,433,895 Property, plant and equipment, net 391 — 206,639 — 207,030 Intercompany loans — — 500,000 (500,000 ) — Deferred tax assets — — 76,929 — 76,929 Investment in subsidiaries 426,410 2,864,386 529,179 (3,819,975 ) — Investment in equity affiliates — — 886 — 886 Investment in debentures, intercompany 717,909 — — (717,909 ) — Intercompany other receivable — 49,761 — (49,761 ) — Intangible assets, net — — 131,590 — 131,590 Goodwill — — 1,337,122 — 1,337,122 Other assets — — 262,169 — 262,169 Total assets $ 1,452,660 $ 3,000,190 $ 6,179,905 $ (7,183,134 ) $ 3,449,621 Liabilities and equity Current liabilities Short-term borrowings $ — $ — $ 170,000 $ — $ 170,000 Intercompany loans 38,000 1,597,537 179,854 (1,815,391 ) — Current portion of long-term debt — — 39,226 — 39,226 Accounts payable 103 58 14,889 — 15,050 Intercompany accounts payable — — 82,935 (82,935 ) — Income taxes payable 885 — 29,141 — 30,026 Intercompany other payable 29,526 59,266 108,371 (197,163 ) — Accrued expenses and other current liabilities 5,995 2,390 576,097 — 584,482 Total current liabilities $ 74,509 $ 1,659,251 $ 1,200,513 $ (2,095,489 ) $ 838,784 Long-term debt, less current portion 347,761 — 658,926 — 1,006,687 Deferred tax liabilities — — 6,747 — 6,747 Intercompany other payable — — 49,761 (49,761 ) — Non-current intercompany loans payable 500,000 — 717,909 (1,217,909 ) — Other liabilities 1,211 153 167,245 — 168,609 Total liabilities $ 923,481 $ 1,659,404 $ 2,801,101 $ (3,363,159 ) $ 2,020,827 Redeemable non-controlling interest — — 4750 — 4750 Shareholders' equity 529,179 1,340,786 3,374,054 (3,819,975 ) 1,424,044 Commitments and contingencies — — — — — Total liabilities, redeemable non-controlling interest and equity $ 1,452,660 $ 3,000,190 $ 6,179,905 $ (7,183,134 ) $ 3,449,621 29. Guarantor financial information (continued) Condensed Consolidating Statement of Income (Loss) Three months ended September 30, 2018 Issuer/ Subsidiary Parent/ Guarantor Non- Guarantor Subsidiaries Eliminations Consolidated Net revenues $ 13,243 $ — $ 747,978 $ (13,243 ) $ 747,978 Cost of revenue — 707 480,705 — 481,412 Gross profit $ 13,243 $ (707 ) $ 267,273 $ (13,243 ) $ 266,566 Operating expenses: Selling, general and administrative expenses 4,935 5,154 171,164 (13,243 ) 168,010 Amortization of acquired intangible assets — — 9,372 — 9,372 Other operating (income) expense, net — — (4,844 ) — (4,844 ) Income (loss) from operations $ 8,308 $ (5,861 ) $ 91,581 $ - $ 94,028 Foreign exchange gains (losses), net (299 ) 372 7,377 — 7,450 Interest income (expense), net (4,651 ) — (4,488 ) — (9,139 ) Intercompany interest income (expense), net 18,031 (6,291 ) (11,740 ) — — Other income (expense), net — — 5,385 — 5,385 Income (loss) before equity-method investment activity, net and income tax expense $ 21,389 $ (11,780 ) $ 88,115 $ - $ 97,724 Gain (loss) on equity-method investment activity, net 11,069 85,383 19,820 (116,279 ) (7 ) Income before income tax expense $ 32,458 $ 73,603 $ 107,935 $ (116,279 ) $ 97,717 Income tax expense 1,567 — 22,547 — 24,114 Net income $ 30,891 $ 73,603 $ 85,388 $ (116,279 ) $ 73,603 Net loss attributable to redeemable non-controlling interest — — — — — Net income attributable to Genpact Limited shareholders $ 30,891 $ 73,603 $ 85,388 $ (116,279 ) $ 73,603 29. Guarantor financial information (continued) Condensed Consolidating Statement of Income (Loss) Nine months ended September 30, 2018 Issuer/ Subsidiary Parent/ Guarantor Non- Guarantor Subsidiaries Eliminations Consolidated Net revenues $ 37,301 $ — $ 2,165,451 $ (37,301 ) $ 2,165,451 Cost of revenue — 707 1,387,927 — 1,388,634 Gross profit $ 37,301 $ (707 ) $ 777,524 $ (37,301 ) $ 776,817 Operating expenses: Selling, general and administrative expenses 8,936 16,916 526,800 (37,367 ) 515,285 Amortization of acquired intangible assets 48 — 29,086 — 29,134 Other operating (income) expense, net 17 — (4,930 ) — (4,913 ) Income (loss) from operations $ 28,300 $ (17,623 ) $ 226,568 $ 66 $ 237,311 Foreign exchange gains (losses), net 862 874 13,317 — 15,053 Interest income (expense), net (11,629 ) — (16,017 ) — (27,646 ) Intercompany interest income (expense), net 58,156 (13,594 ) (44,562 ) — — Other income (expense), net — — 30,683 — 30,683 Income (loss) before equity-method investment activity, net and income tax expense $ 75,689 $ (30,343 ) $ 209,989 $ 66 $ 255,401 Gain (loss) on equity-method investment activity, net 22,100 233,215 81,864 (337,201 ) (22 ) Income before income tax expense $ 97,789 $ 202,872 $ 291,853 $ (337,135 ) $ 255,379 Income tax expense 4,854 — 48,414 — 53,268 Net income $ 92,935 $ 202,872 $ 243,439 $ (337,135 ) $ 202,111 Net loss attributable to redeemable non-controlling interest — (761 ) — (761 ) Net income attributable to Genpact Limited shareholders $ 92,935 $ 202,872 $ 244,200 $ (337,135 ) $ 202,872 29. Guarantor financial information (continued) Condensed Consolidating Statement of Income (Loss) Three months ended September 30, 2017 Issuer/ Subsidiary Parent/ Guarantor Non- Guarantor Subsidiaries Eliminations Consolidated Net revenues $ 11,856 $ — $ 708,824 $ (11,856 ) $ 708,824 Cost of revenue 43 2,548 426,199 — 428,790 Gross profit $ 11,813 $ (2,548 ) $ 282,625 $ (11,856 ) $ 280,034 Operating expenses: Selling, general and administrative expenses 2,077 1,965 179,842 (11,856 ) 172,028 Amortization of acquired intangible assets — — 10,151 — 10,151 Other operating (income) expense, net 11 — (75 ) — (64 ) Income (loss) from operations $ 9,725 $ (4,513 ) $ 92,707 $ - $ 97,919 Foreign exchange gains (losses), net 26 3 5,016 — 5,045 Interest income (expense), net (3,658 ) — (5,066 ) — (8,724 ) Intercompany interest income (expense), net 25,273 (2,650 ) (22,623 ) — — Other income (expense), net 1 — (4,499 ) — (4,498 ) Income (loss) before equity-method investment activity, net and income tax expense $ 31,367 $ (7,160 ) $ 65,535 $ - $ 89,742 Gain (loss) on equity-method investment activity, net 7,694 80,905 33,784 (122,383 ) - Income before income tax expense $ 39,061 $ 73,745 $ 99,319 $ (122,383 ) $ 89,742 Income tax expense 5,275 — 11,306 — 16,581 Net income $ 33,786 $ 73,745 $ 88,013 $ (122,383 ) $ 73,161 Net loss attributable to redeemable non-controlling interest — — 584 — 584 Net income attributable to Genpact Limited shareholders $ 33,786 $ 73,745 $ 88,597 $ (122,383 ) $ 73,745 29. Guarantor financial information (continued) Condensed Consolidating Statement of Income (Loss) Nine months ended September 30, 2017 Issuer/ Subsidiary Parent/ Guarantor Non- Guarantor Subsidiaries Eliminations Consolidated Net revenues $ 34,582 $ — $ 2,002,516 $ (34,582 ) $ 2,002,516 Cost of revenue 159 4,024 1,222,452 — 1,226,635 Gross profit $ 34,423 $ (4,024 ) $ 780,064 $ (34,582 ) $ 775,881 Operating expenses: Selling, general and administrative expenses 6,227 12,376 516,623 (34,582 ) 500,644 Amortization of acquired intangible assets — — 25,780 — 25,780 Other operating (income) expense, net (1,130 ) — (7,387 ) — (8,517 ) Income (loss) from operations $ 29,326 $ (16,400 ) $ 245,048 $ - $ 257,974 Foreign exchange gains (losses), net 3,054 (2 ) (1,007 ) — 2,045 Interest income (expense), net 10,517 — (34,584 ) — (24,067 ) Intercompany interest income (expense), net 52,106 (7,419 ) (44,687 ) — — Other income (expense), net (0 ) 1 7,614 — 7,615 Income (loss) before equity-method investment activity, net and income tax expense $ 95,003 $ (23,820 ) $ 172,384 $ - $ 243,567 Gain (loss) on equity-method investment activity, net 15,655 219,849 102,056 (342,127 ) (4,567 ) Income before income tax expense $ 110,658 $ 196,029 $ 274,440 $ (342,127 ) $ 239,000 Income tax expense 8,600 — 35,697 — 44,297 Net income $ 102,058 $ 196,029 $ 238,743 $ (342,127 ) $ 194,703 Net loss attributable to redeemable non-controlling interest — — 1,326 — 1,326 Net income attributable to Genpact Limited shareholders $ 102,058 $ 196,029 $ 240,069 $ (342,127 ) $ 196,029 29. Guarantor financial information (continued) Condensed Consolidating Statement of Comprehensive Income (Loss) Three months ended September 30, 2018 Issuer/ Subsidiary Parent/ Guarantor Non-Guarantor Subsidiaries Eliminations Genpact Limited Shareholders Redeemable Non-controlling interest Net income (loss) $ 30,891 $ 73,603 $ 85,388 $ (116,279 ) $ 73,603 $ — Other comprehensive income: Currency translation adjustments (35,035 ) (58,134 ) (58,134 ) 93,169 $ (58,134 ) — Net income (loss) on cash flow hedging derivatives, net of taxes (Note 7) (29,242 ) (28,918 ) (28,918 ) 58,160 (28,918 ) — Retirement benefits, net of taxes (6 ) 692 692 (686 ) 692 — Other comprehensive income (loss) (64,283 ) (86,360 ) (86,360 ) 150,643 (86,360 ) — Comprehensive income (loss) $ (33,392 ) $ (12,757 ) $ (972 ) $ 34,364 $ (12,757 ) $ — Nine months ended September 30, 2018 Issuer/ Subsidiary Parent/ Guarantor Non-Guarantor Subsidiaries Eliminations Genpact Limited Shareholders Redeemable Non-controlling interest Net income (loss) $ 92,935 $ 202,872 $ 244,200 $ (337,135 ) $ 202,872 $ (761 ) Other comprehensive income: Currency translation adjustments (88,743 ) (141,150 ) (141,150 ) 229,893 (141,150 ) (424 ) Net income (loss) on cash flow hedging derivatives, net of taxes (Note 7) (71,352 ) (75,729 ) (74,279 ) 145,631 (75,729 ) — Retirement benefits, net of taxes 67 1,822 1,198 (1,265 ) 1,822 — Other comprehensive income (loss) (160,028 ) (215,057 ) (214,231 ) 374,259 (215,057 ) (424 ) Comprehensive income (loss) $ (67,093 ) $ (12,185 ) $ 29,969 $ 37,124 $ (12,185 ) $ (1,185 ) Three months ended September 30, 2017 Issuer/ Subsidiary Parent/ Guarantor Non-Guarantor Subsidiaries Eliminations Genpact Limited Shareholders Redeemable Non-controlling interest Net income (loss) $ 33,785 $ 73,745 $ 80,904 $ (114,689 ) $ 73,745 $ (584 ) Other comprehensive income: Currency translation adjustments (3,138 ) (4,185 ) (4,185 ) 7,323 (4,185 ) (256 ) Net income (loss) on cash flow hedging derivatives, net of taxes (Note 7) (14,420 ) (14,874 ) (14,874 ) 29,294 (14,874 ) — Retirement benefits, net of taxes (7 ) 369 369 (362 ) 369 — Other comprehensive income (loss) (17,565 ) (18,690 ) (18,690 ) 36,255 (18,690 ) (256 ) Comprehensive income (loss) $ 16,220 $ 55,055 $ 62,214 $ (78,434 ) $ 55,055 $ (840 ) Nine months ended September 30, 2017 Issuer/ Subsidiary Parent/ Guarantor Non-Guarantor Subsidiaries Eliminations Genpact Limited Shareholders Redeemable Non-controlling interest Net income (loss) $ 102,057 $ 196,029 $ 232,372 $ (334,429 ) $ 196,029 $ (1,326 ) Other comprehensive income: Currency translation adjustments 56,965 67,527 67,527 (124,492 ) 67,527 (334 ) Net income (loss) on cash flow hedging derivatives, net of taxes (Note 7) (5,046 ) (5,627 ) (5,627 ) 10,673 (5,627 ) — Retirement benefits, net of taxes 63 711 711 (774 ) 711 — Other comprehensive income (loss) 51,982 62,611 62,611 (114,593 ) 62,611 (334 ) Comprehensive income (loss) $ 154,039 $ 258,640 $ 294,983 $ (449,022 ) $ 258,640 $ (1,660 ) 29. Guarantor financial information (continued) Condensed Consolidating Statement of Cash Flow Nine months ended September 30, 2018 Issuer/ Subsidiary Parent/ Guarantor Non- Guarantor Subsidiaries Eliminations Consolidated Operating activities Net cash (used for) provided by operating activities $ (169,540 ) $ (896 ) $ (9,110 ) $ 382,352 $ 202,806 Investing activities Purchase of property, plant and equipment (1 ) — (68,026 ) — (68,027 ) Payment for internally generated intangible assets (including intangibles under development) — — (19,397 ) — (19,397 ) Proceeds from sale of property, plant and equipment — — 499 — 499 Investment in equity affiliates — — - — - Investment in subsidiaries (109,759 ) — 8,861 100,898 - Proceeds from redemption of debentures, intercompany 91,761 — - (91,761 ) - Payment for business acquisitions, net of cash acquired — — (108,105 ) — (108,105 ) Payment for purchase of redeemable non-controlling interest — — (4,730 ) — (4,730 ) Net cash (used for) provided by investing activities $ (17,999 ) $ — (190,898 ) $ 9,137 $ (199,760 ) Financing activities Repayment of capital lease obligations — — (1,954 ) — (1,954 ) Payment of debt issuance costs — — (4,293 ) — (4,293 ) Proceeds from long-term debt 100,000 — 29,186 — 129,186 Repayment of long-term debt (1,225 ) — (156,461 ) — (157,686 ) Proceeds from short-term borrowings 100,000 — 125,000 — 225,000 Repayment of Short-term borrowings — — (65,000 ) — (65,000 ) Proceeds from intercompany loans 58,638 226,500 298,467 (583,605 ) — Repayment of intercompany loans (62,979 ) (51,500 ) (86,839 ) 201,318 — Proceeds from issuance of common shares under stock-based compensation plans — 12,275 100,963 (100,963 ) 12,275 Payment for net settlement of stock-based awards — (14,947 ) — — (14,947 ) Payment of earn-out/deferred consideration — — (1,559 ) — (1,559 ) Dividend paid — (42,901 ) — — (42,901 ) Payment for stock repurchased and retired — (130,103 ) — — (130,103 ) Payment for expenses related to stock repurchase — (82 ) — — (82 ) Payment for redemption of debentures, intercompany — — (91,761 ) 91,761 — Net cash (used for) provided by financing activities $ 194,434 $ (758 ) $ 145,749 $ (391,489 ) $ (52,064 ) Effect of exchange rate changes (5,375 ) — (48,845 ) — (54,220 ) Net increase (decrease) in cash and cash equivalents 6,895 (1,654 ) (54,259 ) — (49,018 ) Cash and cash equivalents at the beginning of the period 4,507 2,136 497,825 — 504,468 Cash and cash equivalents at the end of the period $ 6,027 $ 482 $ 394,721 $ — $ 401,230 29. Guarantor financial information (continued) Condensed Consolidating Statement of Cash Flow Nine months ended September 30, 2017 Issuer/ Subsidiary Parent/ Guarantor Non- Guarantor Subsidiaries Eliminations Consolidated Operating activities Net cash (used for) provided by operating activities $ (328,318 ) $ (8,754 ) $ (38,990 ) $ 639,755 $ 263,693 Investing activities Purchase of property, plant and equipment — — (47,510 ) — (47,510 ) Payment for internally generated intangible assets (including intangibles under development) — — (8,950 ) — (8,950 ) Proceeds from sale of property, plant and equipment — — 1,648 — 1,648 Investment in equity affiliates — — (496 ) — (496 ) Investment in subsidiaries — — — — — Payment for business acquisitions, net of cash acquired — — (277,549 ) — (277,549 ) Net cash (used for) provided by investing activities $ — $ — $ (332,857 ) $ - $ (332,857 ) Financing activities Repayment of capital lease obligations — — (2,199 ) — (2,199 ) Payment of debt issuance costs (1,481 ) — — — (1,481 ) Proceeds from long-term debt 350,000 — — — 350,000 Repayment of long-term debt — — (30,000 ) — (30,000 ) Proceeds from short-term borrowings — — 275,000 — 275,000 Repayment of short-term borrowings — — (275,000 ) — (275,000 ) Proceeds from intercompany loans 10,000 255,500 588,370 (853,870 ) — Repayment of intercompany loans (34,615 ) — (179,500 ) 214,115 — Proceeds from issuance of common shares under stock-based compensation plans — 12,835 (1 ) — 12,834 Payment for net settlement of stock-based awards — (10,296 ) — — (10,296 ) Payment of earn-out/deferred consideration — — (6,219 ) — (6,219 ) Dividend paid — (35,096 ) — — (35,096 ) Payment for stock repurchased and retired — (219,784 ) — — (219,784 ) Payment for expenses related to stock repurchase — (16 ) — — (16 ) Net cash (used for) provided by financing activities $ 323,904 $ 3,143 $ 370,451 $ (639,755 ) $ 57,743 Effect of exchange rate changes 719 — 28,134 — 28,853 Net increase (decrease) in cash and cash equivalents (4,414 ) (5,611 ) (1,396 ) — (11,421 ) Cash and cash equivalents at the beginning of the period 11,215 7,849 403,559 — 422,623 Cash and cash equivalents at the end of the period $ 7,520 $ 2,238 $ 430,297 $ — $ 440,055

Summary of significant accoun_2

Summary of significant accounting policies (Policies)	9 Months Ended
	Sep. 30, 2018
Accounting Policies [Abstract]
Basis of preparation and principles of consolidation	(a) Basis of preparation and principles of consolidation The unaudited interim consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles (U.S. GAAP) for interim financial information and the rules and regulations of the Securities and Exchange Commission for reporting on Form 10-Q. Accordingly, they do not include certain information and note disclosures required by generally accepted accounting principles for annual financial reporting and should be read in conjunction with the consolidated financial statements included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2017. The unaudited interim consolidated financial statements reflect all adjustments that management considers necessary for a fair presentation of the results of operations for these periods. The results of operations for interim periods are not necessarily indicative of results for the full year. The accompanying unaudited interim consolidated financial statements have been prepared on a consolidated basis and reflect the financial statements of Genpact Limited, a Bermuda company, and all of its subsidiaries that are more than 50% owned and controlled. When the Company does not have a controlling interest in an entity but exerts significant influence on the entity, the Company applies the equity method of accounting. All intercompany transactions and balances are eliminated in consolidation. Non-controlling interest in subsidiaries that is redeemable outside of the Company’s control for cash or other assets is reflected in the mezzanine section between liabilities and equity in the consolidated balance sheets at the redeemable value, which approximates fair value. Redeemable non-controlling interest is adjusted to its fair value at each balance sheet date. Any resulting increases or decreases in the estimated redemption amount are affected by corresponding changes to additional paid-in capital. The Company’s share of non-controlling interest in subsidiary earnings is reflected in net loss (income) attributable to redeemable non-controlling interest in the consolidated statements of income.
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, intangibles and goodwill, revenue recognition, reserves for doubtful receivables, valuation allowances for deferred tax assets, valuation of derivative financial instruments, 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, 2. Summary of significant accounting policies (Continued) income tax uncertainties and other contingencies. Management believes that the estimates used in the preparation of the consolidated financial statements are reasonable. Although these estimates are based upon management’s best knowledge of current events and actions, actual results could differ from these estimates. Any changes in estimates are adjusted prospectively in the Company’s consolidated financial statements.
Business combinations	(c) Business combinations, goodwill and other intangible assets The Company accounts for its business combinations using the acquisition method of accounting in accordance with ASC 805, Business Combinations, by recognizing the identifiable tangible and intangible assets acquired and liabilities assumed, and any non-controlling interest in the acquired business, measured at their acquisition date fair values. Contingent consideration is included within the acquisition cost and is recognized at its fair value on the acquisition date. A liability resulting from contingent consideration is remeasured to fair value as of each reporting date until the contingency is resolved. Changes in fair value are recognized in earnings. All assets and liabilities of the acquired businesses, including goodwill, are assigned to reporting units. Acquisition-related costs are expensed as incurred under selling, general and administrative expenses. In business combinations where the fair value of identifiable tangible and intangible net assets purchased exceeds the cost of the acquired business, the Company recognizes the resulting gain under “Other operating (income) expense, net” in the consolidated statements of income.
Goodwill	Goodwill represents the cost of acquired businesses in excess of the fair value of identifiable tangible and intangible net assets purchased. Goodwill is not amortized but is tested for impairment at least on an annual basis on December 31, based on a number of factors, including operating results, business plans and future cash flows. The Company performs an assessment of qualitative factors to determine whether the existence of events or circumstances leads to a determination that it is more likely than not that the fair value of a reporting unit is less than its carrying amount. Based on the assessment of events or circumstances, the Company performs a quantitative assessment of goodwill impairment if it determines that it is more likely than not that the fair value of a reporting unit is less than its carrying amount. If, based on the quantitative impairment analysis, the carrying value of the goodwill of a reporting unit exceeds the fair value of such goodwill, an impairment loss is recognized in an amount equal to the excess. In addition, the Company performs a qualitative assessment of goodwill impairment between annual tests if an event occurs or circumstances change that would more likely than not reduce the fair value of a reporting unit below its carrying amount. See Note 10 for information and related disclosures.
Other 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 based on their estimated useful lives as follows: Customer-related intangible assets 1-14 years Marketing-related intangible assets 1-10 years Technology-related intangible assets 2-8 years Other intangible assets 3-5 years Intangible assets are amortized over their estimated useful lives using a method of amortization that reflects the pattern in which the economic benefits of the intangible assets are consumed or otherwise realized.
Financial instruments and concentration of credit risk	(d) Financial instruments and concentration of credit risk Financial instruments that potentially subject the Company to concentration of credit risk are reflected principally in cash and cash equivalents, derivative financial instruments and accounts receivable. The Company places its cash and cash equivalents and derivative financial instruments with corporations and banks with high investment grade ratings, limits the amount of credit exposure with any one corporation or bank and conducts ongoing evaluations of the creditworthiness of the corporations and banks with which it does business. To reduce its credit risk on accounts receivable, the Company conducts ongoing credit evaluations of its clients. GE accounted for 11% and 9% of receivables as of December 31, 2017 and September 30, 2018, respectively. GE accounted for 10% and 9
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 doubtful accounts for estimated losses inherent in its accounts receivable portfolio. In establishing the required allowance, management considers historical losses adjusted to take into account current market conditions and clients’ financial condition, the amount of receivables in dispute, and the current receivables’ aging and current payment patterns. 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 does not have any off-balance sheet credit exposure related to its clients.
Changes in Accounting Policies	(f) Changes in accounting policies Except as described below, the Company has applied accounting policies consistently to all periods presented in these consolidated financial statements. The Company adopted Accounting Standards Codification Topic 606, Revenue from Contracts with Customers (“ASC Topic 606” or “Topic 606”), effective January 1, 2018. As a result, the Company has changed its accounting policy for revenue recognition as detailed below. The Company applied Topic 606 using the modified retrospective method, which involves recognizing the cumulative effect of initially applying Topic 606 as an adjustment to the Company’s opening equity balance as of January 1, 2018. Therefore, comparative information has not been adjusted and continues to be reported under ASC Topic 605. As a result of the Company’s adoption of this new standard, certain sales incentive programs meet the requirements for capitalization. Such costs are amortized over the period of expected benefit rather than being expensed as incurred as was the Company’s prior practice. The cumulative impact of the adoption of this standard resulted in an increase in retained earnings of $17,924 as of January 1, 2018 with a corresponding impact on contract cost assets of $23,227 and deferred tax liabilities of $5,303
Revenue recognition	2. Summary of significant accounting policies (Continued) Revenue Recognition The Company derives its revenue primarily from business process outsourcing and information technology services, which are provided primarily on a time-and-material, transaction or fixed-price basis. The Company recognizes revenue when the promised services are delivered to customers for an amount that reflects the consideration to which the Company expects to be entitled in exchange for those services. Revenues from services rendered under time-and-material and transaction-based contracts are recognized as the services are provided. The Company’s fixed-price contracts include contracts for application development, 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 customer contracts sometimes also include incentive payments received for discrete benefits delivered or promised to be delivered to clients 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. Revenues are reported net of value-added tax, business tax and applicable discounts and allowances. Reimbursements of out-of-pocket expenses received from clients 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 (effort or cost expended) method has been used to measure progress towards completion as there is a direct relationship between input and productivity. 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 client may purchase a combination of products or services. Revenue from multiple-element arrangements is recognized, for each element, based on an allocation of the transaction price to each performance obligation on a relative standalone basis. 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 subscription-based licenses is recognized ratably over the subscription term. 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 costs are amortized over the expected period of benefit and recorded as an adjustment to the transaction price and subtracted 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 customers 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. See note 19 for information and related disclosures regarding contract balances. 2. Summary of significant accounting policies (Continued) For a description of the Company’s revenue recognition accounting policy in effect before the Company’s adoption of ASC 606, see Note 2—“Summary of significant accounting policies” to the consolidated financial statements and Part II, Item 7—“Management’s Discussion and Analysis of Financial Condition and Results of Operations”—“Critical Accounting Policies and Estimates” in the Company’s Annual Report on Form 10-K for the year ended December 31, 2017. Significant judgements The Company often enters into contracts with customers that include promises to transfer multiple products and services to the customer. Determining whether products and services are considered distinct performance obligations that should be accounted for separately rather than together may require significant judgment. Judgment is also required to determine the standalone selling price for each distinct performance obligation. In instances where the standalone selling price is not directly observable, it is determined using information that may include market conditions and other observable inputs. Customer contracts sometimes include incentive payments received for discrete benefits delivered to clients 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. Impact on consolidated financial statements The following tables summarize the impact of the Company’s adoption of Topic 606 on its consolidated financial statements for the three and nine months ended September 30, 2018. Consolidated Balance Sheet As of September 30, 2018 As reported Adjustments Balances without adoption of Topic 606 Assets Current assets Cash and cash equivalents $ 401,230 $ 401,230 Accounts receivable, net 710,045 710,045 Prepaid expenses and other current assets (a, c) 210,006 56,610 266,616 Total current assets $ 1,321,281 56,610 $ 1,377,891 Property, plant and equipment, net 211,382 211,382 Deferred tax assets (b) 94,212 5,982 100,194 Investment in equity affiliates 825 825 Intangible assets, net 135,028 135,028 Goodwill 1,386,408 1,386,408 Contract cost assets (a, b) 160,110 (160,110 ) — Other assets (a, c) 147,383 99,627 247,010 Total assets $ 3,456,629 2,109 $ 3,458,738 Liabilities and equity Current liabilities Short-term borrowings 330,000 330,000 Current portion of long-term debt 33,476 33,476 Accounts payable 14,436 14,436 Income taxes payable 73,567 73,567 Accrued expenses and other current liabilities (c) 554,708 6,221 560,929 Total current liabilities $ 1,006,187 6,221 $ 1,012,408 Long-term debt, less current portion 983,884 983,884 Deferred tax liabilities 6,512 6,512 Other liabilities (c) 175,028 16,365 191,393 Total liabilities $ 2,171,611 22,586 $ 2,194,197 Redeemable non-controlling interest — — Shareholders' equity Preferred shares, $0.01 par value, 250,000,000 authorized, none issued — — Common shares, $0.01 par value, 500,000,000 authorized,192,825,207 and 190,053,249 issued and outstanding as of December 31, 2017 and September 30, 2018, respectively 1,896 1,896 Additional paid-in capital 1,453,674 1,453,674 Retained earnings (b) 397,470 (20,477 ) 376,993 Accumulated other comprehensive income (loss) (568,022 ) (568,022 ) Total equity $ 1,285,018 (20,477 ) $ 1,264,541 Commitments and contingencies Total liabilities, redeemable non-controlling interest and equity $ 3,456,629 2,109 $ 3,458,738 (a) As a result of its adoption of ASC 606, the Company has reclassified deferred transition costs from “Prepaid expenses and other current assets” amounting to $49,248 and “Other assets” amounting to $84,403 to “Contract cost assets” amounting to $133,651. (b) The cumulative impact of the adoption of ASC 606 resulted in a $160,110 increase in "Contract cost assets," which includes the reclassification of $133,651 (refer to note a in the table above) and a closing balance of $26,459 related to sales incentive programs, with a corresponding impact on retained earnings of $ 20,477 and on deferred tax assests of $5,982 which has been offset against deferred tax assets. (c) As a result of its adoption of ASC 606, the Company has offset contract assets amounting to $7,362 under “Prepaid expenses and other current assets” and $15,224 under “Other assets” against contract liabilities amounting $6,221 under “Accrued expenses and other current liabilities” and $16,365 under “Other liabilities” related to the same customer contract. Consolidated Statement of Income Three months ended September 30, 2018 As reported Adjustments Balances without adoption of Topic 606 Net revenues $ 747,978 $ 747,978 Cost of revenue 481,412 481,412 Gross profit $ 266,566 — $ 266,566 Operating expenses: — Selling, general and administrative expenses (d) 168,010 1,651 169,661 Amortization of acquired intangible assets 9,372 9,372 Other operating (income) expense, net (4,844 ) (4,844 ) Income from operations $ 94,028 (1,651 ) $ 92,377 Foreign exchange gains (losses), net 7,450 7,450 Interest income (expense), net (9,139 ) (9,139 ) Other income (expense), net 5,385 5,385 Income before equity-method investment activity, net and income tax expense $ 97,724 (1,651 ) $ 96,073 Equity-method investment activity, net (7 ) — (7 ) Income before income tax expense $ 97,717 (1,651 ) $ 96,066 Income tax expense 24,114 (347 ) 23,767 Net income $ 73,603 (1,304 ) $ 72,299 Net loss (income) attributable to non-controlling interest — — — Net income attributable to Genpact Limited shareholders $ 73,603 (1,304 ) $ 72,299 (d) During the three months ended September 30, 2018, the Company amortized $3,666 in contract costs related to obtaining a contract. Following the adoption of ASC Topic 606, the Company capitalized such costs in an amount of $5,317, resulting in a net adjustment of $1,651 with a corresponding impact on income tax expense of $347. Consolidated Statement of Income Nine months ended September 30, 2018 As reported Adjustments Balances without adoption of Topic 606 Net revenues $ 2,165,451 $ 2,165,451 Cost of revenue 1,388,634 1,388,634 Gross profit $ 776,817 — $ 776,817 Operating expenses: Selling, general and administrative expenses (e) 515,285 3,232 518,517 Amortization of acquired intangible assets 29,134 29,134 Other operating (income) expense, net (4,913 ) (4,913 ) Income from operations $ 237,311 (3,232 ) $ 234,079 Foreign exchange gains (losses), net 15,053 15,053 Interest income (expense), net (27,646 ) (27,646 ) Other income (expense), net 30,683 30,683 Income before equity-method investment activity, net and income tax expense $ 255,401 (3,232 ) $ 252,169 Equity-method investment activity, net (22 ) — (22 ) Income before income tax expense $ 255,379 (3,232 ) $ 252,147 Income tax expense 53,268 (679 ) 52,589 Net income $ 202,111 (2,553 ) $ 199,558 Net loss (income) attributable to non-controlling interest 761 — 761 Net income attributable to Genpact Limited shareholders $ 202,872 (2,553 ) $ 200,319 (e) During the nine months ended September 30, 2018, the Company amortized $10,509 in contract costs related to obtaining a contract. Following the adoption of ASC Topic 606, the Company capitalized such costs in an amount of $13,741, resulting in a net adjustment of $3,232 with a corresponding impact on income tax expense of $679. Consolidated Statement of Cash flow Nine months ended September 30, 2018 As reported Adjustments Balances without adoption of Topic 606 Operating activities Net income attributable to Genpact Limited shareholders (f) $ 202,872 (2,553 ) $ 200,319 Net loss attributable to redeemable non-controlling interest (761 ) (761 ) Net income (f) $ 202,111 (2,553 ) $ 199,558 Adjustments to reconcile net income to net cash provided by (used for) operating activities: Depreciation and amortization 47,612 47,612 Amortization of debt issuance costs (including loss on extinguishment of debt) 3,546 3,546 Amortization of acquired intangible assets 29,134 29,134 Write-down of intangible assets and property, plant and equipment 1,538 1,538 Reserve for doubtful receivables 1,705 1,705 Unrealized loss (gain) on revaluation of foreign currency asset/liability (4,544 ) (4,544 ) Equity-method investment activity, net 22 22 Stock-based compensation expense 32,158 32,158 Deferred income taxes (f) (1,768 ) (679 ) (2,447 ) Others, net 255 255 Change in operating assets and liabilities: Increase in accounts receivable (12,946 ) (12,946 ) Increase in prepaid expenses, other current assets, contract cost assets and other assets (f, g) (96,300 ) 1,994 (94,306 ) Decrease in accounts payable (913 ) (913 ) Decrease in accrued expenses, other current liabilities and other liabilities (g) (44,602 ) 1,238 (43,364 ) Increase in income taxes payable 45,798 45,798 Net cash provided by operating activities $ 202,806 — $ 202,806 Investing activities Purchase of property, plant and equipment (68,027 ) (68,027 ) Payment for internally generated intangible assets (including intangibles under development) (19,397 ) (19,397 ) Proceeds from sale of property, plant and equipment 499 499 Payment for business acquisitions, net of cash acquired (108,105 ) (108,105 ) Payment for redeemable non-controlling interest (4,730 ) (4,730 ) Net cash used for investing activities $ (199,760 ) — $ (199,760 ) Financing activities Repayment of capital lease obligations (1,954 ) (1,954 ) Payment of debt issuance and refinancing costs (4,293 ) (4,293 ) Proceeds from long term debt 129,186 129,186 Repayment of long-term debt (157,686 ) (157,686 ) Proceeds from short-term borrowings 225,000 225,000 Repayment of short-term borrowings (65,000 ) (65,000 ) Proceeds from issuance of common shares under stock-based compensation plans 12,275 12,275 Payment for net settlement of stock-based awards (14,947 ) (14,947 ) Payment of earn-out/deferred consideration (1,559 ) (1,559 ) Dividend paid (42,901 ) (42,901 ) Payment for stock repurchased and retired (130,103 ) (130,103 ) Payment for expenses related to stock repurchase (82 ) (82 ) Net cash used for financing activities $ (52,064 ) — $ (52,064 ) Effect of exchange rate changes (54,220 ) (54,220 ) Net increase (decrease) in cash and cash equivalents (49,018 ) (49,018 ) Cash and cash equivalents at the beginning of the period 504,468 504,468 Cash and cash equivalents at the end of the period $ 401,230 — $ 401,230 (f) During the nine months ended September 30, 2018, the Company amortized $10,509 in contract costs related to obtaining a contract. Following the adoption of ASC Topic 606, the Company capitalized such costs in an amount of $13,741, resulting in a net adjustment of $3,232 and a tax impact of $679 which is further adjusted by note (g) below. (g) Following the adoption of ASC Topic 606, the Company offset certain contract assets against contract liabilities related to the same client contract in an amount of $1,238.
Deferred Compensation Plans	( g Deferred Compensation Plans The Company maintains a non-qualified deferred compensation plan for certain employees. The plan is accounted for using the fair value measurement approach. Plan earnings are calculated by reference to actual earnings of the funds chosen by individual participants. In connection with the administration of this plan, the Company has purchased Company-owned life insurance policies insuring the lives of certain employees. The cash surrender value of these insurance policies is included in other assets in the consolidated balance sheets at fair value. Gains or losses on the plan’s assets and changes in the fair value of deferred compensation liabilities are included in other income (expense), net, and selling, general and administrative expenses, respectively, in the consolidated statements of income.
Debt Restructuring	(h ) Debt Restructuring The Company accounts for any restructuring of its credit facility using the ten percent cash flow test in accordance with ASC 470, Debt. If the cash flow effect of the change in terms on a present-value basis is less than ten percent, the debt instruments are not considered to be substantially different, and are accounted for as a modification. If the change is more than ten percent, it is treated as an extinguishment. In performing the cash flow test, the Company includes all amounts paid to its lenders in connection with the restructuring but excludes third party expenses. In the case of a modification, all new fees paid to lenders are capitalized and amortized as part of the existing effective yield and any new fees paid to third parties are expensed as incurred under selling, general and administrative expenses. No gain or loss is recorded in the case of a modification. In the case of an extinguishment, all new fees paid to lenders are expensed as incurred under selling, general and administrative expenses and any new fees paid to third parties are capitalized and amortized as a debt issuance cost. The old debt is derecognized and the new debt is recorded at fair value and a gain or loss is recorded for the difference between the net carrying value of the original debt and the fair value of the new debt.
Recently issued accounting pronouncements	(i) Recently issued accounting pronouncements The authoritative bodies release standards and guidance which are assessed by management for their impact on the Company’s consolidated financial statements. The Company has adopted the following recently released accounting standards: The Company adopted ASC Topic 606, Revenue from Contracts with Customers, . In February 2018, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2018-02, “Income Statement – Reporting Comprehensive Income (Topic 220): Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income.” The new standard provides guidance to “allow a reclassification from accumulated other comprehensive income (“AOCI”) to retained earnings for stranded tax effects resulting from the Tax Cuts and Jobs Act.” The guidance is effective for fiscal years beginning after December 15, 2018, including interim periods within those years, and the guidance may be applied either in the period of adoption or retrospectively to each period (or periods) in which the effect of the change in the U.S. federal income tax rate in the Tax Cuts and Jobs Act is recognized. Early adoption is permitted. On January 1, 2018, the Company elected the early adoption of ASU 2018-02, which was adopted at the beginning of the period and no prior periods have been adjusted. In addition, the Company has adopted the following recently released accounting Effective January 1, 2017, the Company adopted FASB ASU 2016-06, Derivatives and Hedging (Topic 815). The amendments in this update clarify the requirements for assessing whether contingent call (put) options that can accelerate the payment of principal on debt instruments are clearly and closely related to their debt hosts. An entity performing the 2. Summary of significant accounting policies (Continued) assessment under the amendments in this update is required to assess the embedded call (put) options solely in accordance with a four-step decision sequence. Effective January 1, 2018, the Company adopted FASB ASU 2017-01, “Business Combinations (Topic 805): Clarifying the Definition of a Business.” The new guidance revises the definition of a business. The definition of a business affects many areas of accounting (e.g., acquisitions, disposals, goodwill impairment, consolidation). Effective January 1, 2018, the Company adopted FASB ASU 2016-16, “Intra-Entity Transfers of Assets Other Than Inventory.” The new guidance eliminates the exception for deferment of tax recognition until the transferred asset is sold to a third party or otherwise recovered through use for all intra-entity sales of assets other than inventory. Effective January 1, 2018, the Company adopted FASB ASU 2017-07, “Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost.” The ASU requires entities to (1) disaggregate the current service-cost component from the other components of net benefit cost (the “other components”) and present it with other current compensation costs for related employees in the income statement and (2) present the other components elsewhere in the income statement and outside of income from operations if that subtotal is presented. In addition, the ASU requires entities to disclose the income statement lines that contain the other components if they are not presented on appropriately described separate lines. Effective January 1, 2017, the Company early adopted FASB ASU 2016-15, "Statement of Cash Flows: Classification of Certain Cash Receipts and Cash Payments." The new guidance is intended to reduce diversity in how certain transactions are classified in the statement of cash flows. The following recently released accounting standards have not yet been adopted by the Company: In February 2016, the FASB issued ASU No. 2016-02, “Leases.” The core principle of the ASU is that a lessee should recognize the assets and liabilities that arise from its leases other than those that meet the definition of a short-term lease. The ASU requires extensive qualitative and quantitative disclosures, including with respect to significant judgments made by management. Subsequently, the FASB issued ASU No. 2017-13, in September 2017, ASU No. 2018-01, in January 2018, ASU No. 2018-10, in July 2018, ASU No. 2018-11, in July 2018, which amends and clarifies ASU 2016-02. The ASU will be effective for the Company beginning January 1, 2019, including interim periods in the fiscal year 2019. Early adoption is permitted. The Company will use a modified retrospective adoption approach using the effective date as its date of initial application. The Company has completed its preliminary assessment of adopting ASU No. 2016-02 and expects that this standard will have a material effect on its financial statements. The preliminary assessment includes reviewing existing leases and service contracts, which may include embedded leases. While the Company continues to assess all of the effects of adoption, the most significant effects of this new standard relate to (1) the recognition of new ROUs ( “Right of Use”) assets and lease liabilities on its balance sheet for various real estate operating leases and (2) providing significant new disclosures about its leasing activities. The Company will elect the ‘package of practical expedients’, which allows the Company not to reassess under the new standard its prior conclusions about lease identification, lease classification and initial direct costs. In June 2016, the FASB issued ASU No. 2016-13, “Measurement of credit losses on financial instruments.” The ASU requires measurement and recognition of expected credit losses for financial assets held by the Company. The ASU is effective for the Company beginning January 1, 2020, including interim periods in fiscal year 2020. 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. In August 2017, the FASB issued ASU 2017-12, “Derivatives and Hedging.” The amendment expands an entity’s ability to hedge accounting to non-financial and financial risk components and requires changes in fair value of hedging instruments to be presented in the same income statement line as the hedged item. The ASU also amends the presentation and disclosure requirements for the effect of hedge accounting. The ASU must be adopted using a modified retrospective approach with a cumulative effect adjustment recorded to the opening balance of retained earnings as of the initial application date. The ASU is effective for the Company beginning January 1, 2019, including interim periods in the fiscal year 2019. 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. 2. Summary of significant accounting policies (Continued) In August 2018, the FASB issued ASU No. 2018-13, “Disclosure Framework—Changes to the Disclosure Requirements for Fair Value Measurement.” The ASU modifies the disclosure requirements with respect to fair value measurements. The ASU is effective for the Company beginning January 1, 2020, including interim periods in fiscal year 2020. 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. In August 2018, the FASB issued ASU No. 2018-14, “Disclosure Framework—Changes to the Disclosure Requirements for Defined Benefit Plans.” The ASU modifies the disclosure requirements with respect to defined benefit pension plans. The ASU is effective for the Company beginning January 1, 2021. Early adoption is permitted. The Company is in the process of assessing the impact of this ASU on its consolidated results of operations, cash flows, financial position and disclosures. In August 2018, the FASB issued ASU No. 2018-15, “Customer’s Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That is a Service Contract.” The ASU modifies the capitalization requirements with respect to implementation costs incurred by the customer in a hosting arrangement that is a service contract. The ASU is effective for the Company beginning January 1, 2020. 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.
Reclassification	(j) Reclassification Certain reclassifications have been made in the consolidated financial statements of prior periods to conform to the classification used in the current period. The impact of such reclassifications on the consolidated financial statements is not material.

Summary of significant accoun_3

Summary of significant accounting policies (Tables)	9 Months Ended
	Sep. 30, 2018
Estimated Useful Lives of Intangible Assets Acquired	Customer-related intangible assets 1-14 years Marketing-related intangible assets 1-10 years Technology-related intangible assets 2-8 years Other intangible assets 3-5 years
Topic 606
Summary of Impact of Adoption of Topic 606 on Consolidated Financial Statements	Impact on consolidated financial statements The following tables summarize the impact of the Company’s adoption of Topic 606 on its consolidated financial statements for the three and nine months ended September 30, 2018. Consolidated Balance Sheet As of September 30, 2018 As reported Adjustments Balances without adoption of Topic 606 Assets Current assets Cash and cash equivalents $ 401,230 $ 401,230 Accounts receivable, net 710,045 710,045 Prepaid expenses and other current assets (a, c) 210,006 56,610 266,616 Total current assets $ 1,321,281 56,610 $ 1,377,891 Property, plant and equipment, net 211,382 211,382 Deferred tax assets (b) 94,212 5,982 100,194 Investment in equity affiliates 825 825 Intangible assets, net 135,028 135,028 Goodwill 1,386,408 1,386,408 Contract cost assets (a, b) 160,110 (160,110 ) — Other assets (a, c) 147,383 99,627 247,010 Total assets $ 3,456,629 2,109 $ 3,458,738 Liabilities and equity Current liabilities Short-term borrowings 330,000 330,000 Current portion of long-term debt 33,476 33,476 Accounts payable 14,436 14,436 Income taxes payable 73,567 73,567 Accrued expenses and other current liabilities (c) 554,708 6,221 560,929 Total current liabilities $ 1,006,187 6,221 $ 1,012,408 Long-term debt, less current portion 983,884 983,884 Deferred tax liabilities 6,512 6,512 Other liabilities (c) 175,028 16,365 191,393 Total liabilities $ 2,171,611 22,586 $ 2,194,197 Redeemable non-controlling interest — — Shareholders' equity Preferred shares, $0.01 par value, 250,000,000 authorized, none issued — — Common shares, $0.01 par value, 500,000,000 authorized,192,825,207 and 190,053,249 issued and outstanding as of December 31, 2017 and September 30, 2018, respectively 1,896 1,896 Additional paid-in capital 1,453,674 1,453,674 Retained earnings (b) 397,470 (20,477 ) 376,993 Accumulated other comprehensive income (loss) (568,022 ) (568,022 ) Total equity $ 1,285,018 (20,477 ) $ 1,264,541 Commitments and contingencies Total liabilities, redeemable non-controlling interest and equity $ 3,456,629 2,109 $ 3,458,738 (a) As a result of its adoption of ASC 606, the Company has reclassified deferred transition costs from “Prepaid expenses and other current assets” amounting to $49,248 and “Other assets” amounting to $84,403 to “Contract cost assets” amounting to $133,651. (b) The cumulative impact of the adoption of ASC 606 resulted in a $160,110 increase in "Contract cost assets," which includes the reclassification of $133,651 (refer to note a in the table above) and a closing balance of $26,459 related to sales incentive programs, with a corresponding impact on retained earnings of $ 20,477 and on deferred tax assests of $5,982 which has been offset against deferred tax assets. (c) As a result of its adoption of ASC 606, the Company has offset contract assets amounting to $7,362 under “Prepaid expenses and other current assets” and $15,224 under “Other assets” against contract liabilities amounting $6,221 under “Accrued expenses and other current liabilities” and $16,365 under “Other liabilities” related to the same customer contract. Consolidated Statement of Income Three months ended September 30, 2018 As reported Adjustments Balances without adoption of Topic 606 Net revenues $ 747,978 $ 747,978 Cost of revenue 481,412 481,412 Gross profit $ 266,566 — $ 266,566 Operating expenses: — Selling, general and administrative expenses (d) 168,010 1,651 169,661 Amortization of acquired intangible assets 9,372 9,372 Other operating (income) expense, net (4,844 ) (4,844 ) Income from operations $ 94,028 (1,651 ) $ 92,377 Foreign exchange gains (losses), net 7,450 7,450 Interest income (expense), net (9,139 ) (9,139 ) Other income (expense), net 5,385 5,385 Income before equity-method investment activity, net and income tax expense $ 97,724 (1,651 ) $ 96,073 Equity-method investment activity, net (7 ) — (7 ) Income before income tax expense $ 97,717 (1,651 ) $ 96,066 Income tax expense 24,114 (347 ) 23,767 Net income $ 73,603 (1,304 ) $ 72,299 Net loss (income) attributable to non-controlling interest — — — Net income attributable to Genpact Limited shareholders $ 73,603 (1,304 ) $ 72,299 (d) During the three months ended September 30, 2018, the Company amortized $3,666 in contract costs related to obtaining a contract. Following the adoption of ASC Topic 606, the Company capitalized such costs in an amount of $5,317, resulting in a net adjustment of $1,651 with a corresponding impact on income tax expense of $347. Consolidated Statement of Income Nine months ended September 30, 2018 As reported Adjustments Balances without adoption of Topic 606 Net revenues $ 2,165,451 $ 2,165,451 Cost of revenue 1,388,634 1,388,634 Gross profit $ 776,817 — $ 776,817 Operating expenses: Selling, general and administrative expenses (e) 515,285 3,232 518,517 Amortization of acquired intangible assets 29,134 29,134 Other operating (income) expense, net (4,913 ) (4,913 ) Income from operations $ 237,311 (3,232 ) $ 234,079 Foreign exchange gains (losses), net 15,053 15,053 Interest income (expense), net (27,646 ) (27,646 ) Other income (expense), net 30,683 30,683 Income before equity-method investment activity, net and income tax expense $ 255,401 (3,232 ) $ 252,169 Equity-method investment activity, net (22 ) — (22 ) Income before income tax expense $ 255,379 (3,232 ) $ 252,147 Income tax expense 53,268 (679 ) 52,589 Net income $ 202,111 (2,553 ) $ 199,558 Net loss (income) attributable to non-controlling interest 761 — 761 Net income attributable to Genpact Limited shareholders $ 202,872 (2,553 ) $ 200,319 (e) During the nine months ended September 30, 2018, the Company amortized $10,509 in contract costs related to obtaining a contract. Following the adoption of ASC Topic 606, the Company capitalized such costs in an amount of $13,741, resulting in a net adjustment of $3,232 with a corresponding impact on income tax expense of $679. Consolidated Statement of Cash flow Nine months ended September 30, 2018 As reported Adjustments Balances without adoption of Topic 606 Operating activities Net income attributable to Genpact Limited shareholders (f) $ 202,872 (2,553 ) $ 200,319 Net loss attributable to redeemable non-controlling interest (761 ) (761 ) Net income (f) $ 202,111 (2,553 ) $ 199,558 Adjustments to reconcile net income to net cash provided by (used for) operating activities: Depreciation and amortization 47,612 47,612 Amortization of debt issuance costs (including loss on extinguishment of debt) 3,546 3,546 Amortization of acquired intangible assets 29,134 29,134 Write-down of intangible assets and property, plant and equipment 1,538 1,538 Reserve for doubtful receivables 1,705 1,705 Unrealized loss (gain) on revaluation of foreign currency asset/liability (4,544 ) (4,544 ) Equity-method investment activity, net 22 22 Stock-based compensation expense 32,158 32,158 Deferred income taxes (f) (1,768 ) (679 ) (2,447 ) Others, net 255 255 Change in operating assets and liabilities: Increase in accounts receivable (12,946 ) (12,946 ) Increase in prepaid expenses, other current assets, contract cost assets and other assets (f, g) (96,300 ) 1,994 (94,306 ) Decrease in accounts payable (913 ) (913 ) Decrease in accrued expenses, other current liabilities and other liabilities (g) (44,602 ) 1,238 (43,364 ) Increase in income taxes payable 45,798 45,798 Net cash provided by operating activities $ 202,806 — $ 202,806 Investing activities Purchase of property, plant and equipment (68,027 ) (68,027 ) Payment for internally generated intangible assets (including intangibles under development) (19,397 ) (19,397 ) Proceeds from sale of property, plant and equipment 499 499 Payment for business acquisitions, net of cash acquired (108,105 ) (108,105 ) Payment for redeemable non-controlling interest (4,730 ) (4,730 ) Net cash used for investing activities $ (199,760 ) — $ (199,760 ) Financing activities Repayment of capital lease obligations (1,954 ) (1,954 ) Payment of debt issuance and refinancing costs (4,293 ) (4,293 ) Proceeds from long term debt 129,186 129,186 Repayment of long-term debt (157,686 ) (157,686 ) Proceeds from short-term borrowings 225,000 225,000 Repayment of short-term borrowings (65,000 ) (65,000 ) Proceeds from issuance of common shares under stock-based compensation plans 12,275 12,275 Payment for net settlement of stock-based awards (14,947 ) (14,947 ) Payment of earn-out/deferred consideration (1,559 ) (1,559 ) Dividend paid (42,901 ) (42,901 ) Payment for stock repurchased and retired (130,103 ) (130,103 ) Payment for expenses related to stock repurchase (82 ) (82 ) Net cash used for financing activities $ (52,064 ) — $ (52,064 ) Effect of exchange rate changes (54,220 ) (54,220 ) Net increase (decrease) in cash and cash equivalents (49,018 ) (49,018 ) Cash and cash equivalents at the beginning of the period 504,468 504,468 Cash and cash equivalents at the end of the period $ 401,230 — $ 401,230 (f) During the nine months ended September 30, 2018, the Company amortized $10,509 in contract costs related to obtaining a contract. Following the adoption of ASC Topic 606, the Company capitalized such costs in an amount of $13,741, resulting in a net adjustment of $3,232 and a tax impact of $679 which is further adjusted by note (g) below. (g) Following the adoption of ASC Topic 606, the Company offset certain contract assets against contract liabilities related to the same client contract in an amount of $1,238.

Business acquisitions and div_2

Business acquisitions and divestiture (Tables)	9 Months Ended
	Sep. 30, 2018
IT Support Business | Europe
Summary of Calculation of Loss on Sale of Business	The Company recorded a loss of $5,668 in its consolidated statement of income in connection with the sale of the Business, calculated as follows: Net sale proceeds $ — Net assets of the business, including the translation impact thereof 5,569 Selling expenses 99 Loss on divestiture included in other income (expense), net $ 5,668
Other Acquisitions
Business Combination, Acquisition Date, Goodwill Reporting Unit and Goodwill Deductibility for Tax	The following table sets forth, with respect to each of the five acquisitions, the acquisition date, goodwill reporting unit and the tax deductibility of the goodwill: Acquisition Acquisition date Goodwill reporting unit Tax deductibility - goodwill U.S. Delivery Center October 16, 2017 India Deductible OnSource July 18, 2017 India Deductible Birlasoft July 18, 2017 IT Services Deductible Fiserv May 11, 2017 India Non-deductible Lease Dimensions February 15, 2017 Americas Non-deductible

Cash and cash equivalents (Tabl

Cash and cash equivalents (Tables)	9 Months Ended
	Sep. 30, 2018
Cash And Cash Equivalents [Abstract]
Cash And Cash Equivalents	Cash and cash equivalents as of December 31, 2017 and September 30, 2018 are set out in the table below: As of December 31, As of September 30, 2017 2018 Cash and other bank balances $ 504,468 $ 401,230 Total $ 504,468 $ 401,230

Accounts receivable, net of r_2

Accounts receivable, net of reserve for doubtful receivables (Tables)	9 Months Ended
	Sep. 30, 2018
Receivables [Abstract]
Reserve for Doubtful Receivables	The following table provides details of the Company’s reserve for doubtful receivables: Year ended December 31, 2017 Nine months ended September 30, 2018 Opening balance as of January 1 $ 15,519 $ 23,660 Additions due to acquisitions 235 - Additions charged/reversal released to cost and expense 9,819 1,705 Deductions/effect of exchange rate fluctuations (1,913 ) (1,169 ) Closing balance $ 23,660 $ 24,196

Fair value measurements (Tables

Fair value measurements (Tables)	9 Months Ended
	Sep. 30, 2018
Fair Value of Assets and Liabilities Measured on Recurring Basis, Including Derivative Instruments	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, 2017 and September 30, 2018: As of December 31, 2017 Fair Value Measurements at Reporting Date Using Quoted Prices in Active Markets for Identical Assets Significant Other Observable Inputs Significant Other Unobservable Inputs Total (Level 1) (Level 2) (Level 3) Assets Derivative instruments (Note a, c) $ 73,098 $ — $ 73,098 $ — Total $ 73,098 $ — $ 73,098 $ — Liabilities Earn out consideration (Note b, d) $ 24,732 $ — $ — $ 24,732 Derivative instruments (Note b, c) $ 18,188 $ — $ 18,188 $ — Total $ 42,920 $ — $ 18,188 $ 24,732 Redeemable non-controlling interest (Note e) $ 4,750 $ — $ — $ 4,750 6. Fair value measurements (Continued) As of September 30, 2018 Fair Value Measurements at Reporting Date Using Quoted Prices in Active Markets for Identical Assets Significant Other Observable Inputs Significant Other Unobservable Inputs Total (Level 1) (Level 2) (Level 3) Assets Derivative instruments (Note a, c) $ 21,379 $ — $ 21,379 $ — Deferred compensation plan assets (a, f) 587 — — 587 Total $ 21,966 $ — $ 21,379 $ 587 Liabilities Earn out consideration (Note b, d) $ 18,240 $ — $ — $ 18,240 Derivative instruments (Note b, c) 78,447 — 78,447 — Deferred compensation plan liability (b, g) 598 — — 598 Total $ 97,285 $ — $ 78,447 $ 18,838 (a) Included in prepaid expenses and other current assets and other assets in the consolidated balance sheets. (b) Included in accrued expenses and other current liabilities and other liabilities in the consolidated balance sheets. (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) The Company’s estimate of the fair value of redeemable non-controlling interest is based on unobservable inputs considering the assumptions that market participants would make in pricing the obligation. Given the significance of the unobservable inputs, the valuation is classified in level 3 of the fair value hierarchy. See Note 3—Business Acquisitions. (f) Deferred compensation plan assets consist of life insurance policies. These life insurance policies 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 valuation hierarchy. (g) 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 valuation hierarchy .
Deferred Compensation Plan Assets
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, 2017 and 2018: Three months ended Nine months ended September 30, September 30, 2017 2018 2017 2018 Opening balance $ — $ — $ — $ — Redemptions — — — — Additions — 595 — 595 Change in fair value of deferred compensation plan assets (note a) — 13 — 13 Others (note b) — (20) — (20) Closing balance $ — $ 588 $ — $ 588 (a) Changes in the fair value of plan assets are reported in “other income (expense), net” in the consolidated statements of income. (b) “ Others” is comprised of certain administrative charges which are reported in “selling, general and administrative expenses” in the consolidated statements of income.
Business Acquisition Contingent Consideration
Roll-Forward of Fair Value of Earn-out Consideration and Deferred Compensation Liabilities 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, 2017 and 2018: Three months ended Nine months ended September 30, September 30, 2017 2018 2017 2018 Opening balance $ 23,274 $ 23,609 $ 22,435 $ 24,732 Earn-out consideration payable in connection with acquisitions — — 2,320 — Payments made on earn-out consideration (5,756 ) (83 ) (7,239 ) (1,559 ) Change in fair value of earn out consideration (Note a) 11 (5,341 ) (1,414 ) (5,974 ) Others (Note b) 470 55 1,897 1,041 Ending balance $ 17,999 $ 18,240 $ 17,999 $ 18,240 (a) Changes in the fair value of earn-out consideration are reported in “other operating (income) expense, net” in the consolidated statements of income. (b) “
Deferred Compensation Liabilities
Roll-Forward of Fair Value of Earn-out Consideration and 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, 2017 and 2018: Three months ended Nine months ended September 30, September 30, 2017 2018 2017 2018 Opening balance $ — $ — $ — $ — Redemptions — — — — Additions — 595 — 595 Change in fair value of deferred compensation plan liabilities (note a) — 3 — 3 Others — — — — Closing balance $ — $ 598 $ — $ 598 (a) Changes in the fair value of deferred compensation 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, 2018
Derivative Instruments And Hedging Activities Disclosure [Abstract]
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, 2017 As of September 30, 2018 As of December 31, 2017 As of September 30, 2018 Foreign exchange forward contracts denominated in: United States Dollars (sell) Indian Rupees (buy) $ 1,289,400 $ 1,102,600 $ 54,398 $ (69,482 ) United States Dollars (sell) Mexican Peso (buy) 9,000 3,000 (441 ) 149 United States Dollars (sell) Philippines Peso (buy) 76,650 44,400 69 (3,129 ) Euro (sell) United States Dollars (buy) 170,542 112,635 (2,069 ) 3,788 Pound Sterling (buy) United States Dollars (sell) 24,041 21,326 253 (447 ) Euro (sell) Romanian Leu (buy) 35,826 24,455 (892 ) (212 ) Japanese Yen (sell) Chinese Renminbi (buy) 60,768 35,463 1,918 (1,011 ) Pound Sterling (sell) United States Dollars (buy) 80,871 40,855 (2,478 ) (333 ) Australian Dollars (sell) United States Dollars (buy) 136,092 81,250 (5,180 ) 2,104 Interest rate swaps (floating to fixed) 432,117 413,598 9,332 11,505 54,910 (57,068 ) 7. Derivative financial instruments (Continued) (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. (b) Balance sheet exposure is denominated in U.S. dollars and denotes the mark-to-market impact of the derivative financial instruments on the reporting date.
Fair Value of Derivative Instruments and Location in Financial Statements	The fair value of the Company’s derivative instruments and their location in the Company’s financial statements are summarized in the table below: Cash flow hedges Non-designated As of December 31, 2017 As of September 30, 2018 As of December 31, 2017 As of September 30, 2018 Assets Prepaid expenses and other current assets $ 43,557 $ 12,664 $ 4,635 $ 1,041 Other assets $ 24,906 $ 7,674 $ — $ — Liabilities Accrued expenses and other current liabilities $ 10,092 $ 31,831 $ 254 $ 9,418 Other liabilities $ 7,842 $ 37,198 $ — $ —
Cash Flow Hedges, Gains (Losses) Recorded as Component of Other Comprehensive Income (Loss) or Other Comprehensive Income	In connection with cash flow hedges, the gains (losses) recorded as a component of other comprehensive income (loss), or OCI, and the related tax effects are summarized below: Three months ended September 30, Nine months ended September 30, 2017 2018 2017 2018 Before-Tax amount Tax (Expense) or Benefit Net of tax Amount Before-Tax amount Tax (Expense) or Benefit Net of tax Amount Before-Tax amount Tax (Expense) or Benefit Net of tax Amount Before-Tax amount Tax (Expense) or Benefit Net of tax Amount Opening balance $ 52,167 $ (19,438 ) $ 32,729 $ (10,277 ) $ 1,824 $ (8,453 ) $ 37,461 $ (13,979 ) $ 23,482 $ 50,529 $ (14,436 ) $ 36,093 Adoption of ASU 2018-02 (refer to note 24) — — — — — — — — — — 2,265 2,265 Net gains (losses) reclassified into statement of income on completion of hedged transactions 15,451 (5,716 ) 9,735 173 47 220 40,251 (14,815 ) 25,436 12,734 (2,329 ) 10,405 Changes in fair value of effective portion of outstanding derivatives, net (7,760 ) 2,621 (5,139 ) (38,242 ) 9,544 (28,698 ) 31,746 (11,937 ) 19,809 (86,487 ) 21,163 (65,324 ) Gain (loss) on cash flow hedging derivatives, net (23,211 ) 8,337 (14,874 ) (38,415 ) 9,497 (28,918 ) (8,505 ) 2,878 (5,627 ) (99,221 ) 23,492 (75,729 ) Closing balance $ 28,956 $ (11,101 ) $ 17,855 $ (48,692 ) $ 11,321 $ (37,371 ) $ 28,956 $ (11,101 ) $ 17,855 $ (48,692 ) $ 11,321 $ (37,371 )
Gains (Losses) Recorded as Component of Other Comprehensive Income (Loss) or Other Comprehensive Income	The Company’s gains or losses recognized in other comprehensive income (loss) and their effects on financial performance are summarized below: Amount of Gain (Loss) Amount of Gain (Loss) reclassified recognized in OCI on Location of Gain (Loss) from OCI into Statement of Income Derivatives in Derivatives (Effective Portion) reclassified (Effective Portion) Cash Flow Three months ended Nine months ended from OCI into Three months ended Nine months ended Hedging September 30, September 30, Statement of Income September 30, September 30, Relationships 2017 2018 2017 2018 (Effective Portion) 2017 2018 2017 2018 Forward foreign exchange contracts $ (7,779 ) $ (38,960 ) $ 33,132 $ (91,180 ) Revenue $ 403 $ 1,002 $ 6,429 $ (1,767 ) Interest rate swaps 19 718 (1,386 ) 4,693 Cost of revenue 11,666 (1,510 ) 26,655 9,438 Selling, general and administrative expenses 3,213 $ (382 ) 7,368 2,543 Interest expense 169 1,063 (201 ) 2,520 $ (7,760 ) $ (38,242 ) $ 31,746 $ (86,487 ) $ 15,451 $ 173 $ 40,251 $ 12,734 7. Derivative financial instruments (Continued) There were no gains (losses) recognized in income on the ineffective portion of derivatives and excluded from effectiveness testing 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 2017 2018 2017 2018 Forward foreign exchange contracts (Note a) Foreign exchange gains (losses), net $ (1,350 ) $ (6,450) $ 8,763 $ (23,279 ) $ (1,350 ) $ (6,450) $ 8,763 $ (23,279 ) (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, 2018
Deferred Costs Capitalized Prepaid And Other Assets Disclosure [Abstract]
Prepaid Expenses and Other Current Assets	Prepaid expenses and other current assets consist of the following: As of December 31, As of September 30, 2017 2018 Advance income and non-income taxes $ 51,832 $ 85,452 Deferred transition costs 62,029 — Contract asset (Note 19) — 19,932 Customer acquisition cost 19,327 — Prepaid expenses 16,944 27,066 Derivative instruments 48,192 13,705 Employee advances 5,014 4,195 Deposits 4,719 7,290 Advances to suppliers 2,705 1,273 Others 25,580 51,093 $ 236,342 $ 210,006

Property, plant and equipment_2

Property, plant and equipment, net (Tables)	9 Months Ended
	Sep. 30, 2018
Property Plant And Equipment [Abstract]
Property, plant and equipment, net	The following table provides the gross and net amount of property, plant and equipment: As of December 31, As of September 30, 2017 2018 Property, plant and equipment, gross $ 666,031 $ 661,689 Less: Accumulated depreciation and amortization (459,001 ) (450,307 ) Property, plant and equipment, net $ 207,030 $ 211,382

Goodwill and intangible assets

Goodwill and intangible assets (Tables)	9 Months Ended
	Sep. 30, 2018
Goodwill And Intangible Assets Disclosure [Abstract]
Changes in Goodwill	The following table presents the changes in goodwill for the year ended December 31, 2017 and nine months ended September 30, 2018: As of December 31, As of September 30, 2017 2018 Opening balance $ 1,069,408 $ 1,337,122 Goodwill relating to acquisitions consummated during the period 229,745 91,936 Impact of measurement period adjustments (106 ) 254 Effect of exchange rate fluctuations 38,075 (42,904 ) Closing balance $ 1,337,122 $ 1,386,408
Summary of Intangible Assets	The Company’s intangible assets are as follows: As of December 31, 2017 As of September 30,2018 Gross carrying amount Accumulated amortization & Impairment Net Gross carrying amount Accumulated amortization & Impairment Net Customer-related intangible assets $ 369,173 $ 293,029 $ 76,144 $ 366,211 $ 297,447 $ 68,764 Marketing-related intangible assets 52,443 39,212 13,231 54,633 44,448 10,185 Technology-related intangible assets 54,189 28,278 25,911 58,832 34,621 24,211 Other intangible assets 3,081 2,314 767 1,170 1,044 126 Intangible assets under development 15,537 - 15,537 31,742 - 31,742 494,423 362,833 $ 131,590 $ 512,588 $ 377,560 $ 135,028

Long-term debt (Tables)

Long-term debt (Tables)	9 Months Ended
	Sep. 30, 2018
Debt Disclosure [Abstract]
Maturity Profile of Term Loan Outstanding Net of Debt Amortization Expense	The maturity profile of the term loan outstanding as of September 30, 2018, net of debt amortization expense, is as follows: Year ended Amount 2018 8,365 2019 33,483 2020 33,509 2021 33,537 2022 33,564 2023 526,749 Total $ 669,207

Accrued expenses and other cu_2

Accrued expenses and other current liabilities (Tables)	9 Months Ended
	Sep. 30, 2018
Payables And Accruals [Abstract]
Accrued Expenses and Other Current Liabilities	Accrued expenses and other current liabilities consist of the following: As of December 31, As of September 30, 2017 2018 Accrued expenses $ 204,997 $ 178,414 Accrued employee cost 204,506 175,424 Earn-out consideration 14,928 17,899 Statutory liabilities 36,283 33,411 Retirement benefits 21,074 21,482 Derivative instruments 10,346 41,249 Advance from customers 25,476 — Contract liabilities (Note 19) — 69,152 Deferred transition revenue 52,233 — Other liabilities 13,093 16,318 Capital lease obligations 1,546 1,359 $ 584,482 $ 554,708

Other liabilities (Tables)

Other liabilities (Tables)	9 Months Ended
	Sep. 30, 2018
Other Liabilities Disclosure [Abstract]
Other liabilities	Other liabilities consist of the following: As of December 31, As of September 30, 2017 2018 Accrued employee cost $ 14,020 $ 9,062 Earn-out consideration 9,804 341 Retirement benefits 40,520 44,593 Derivative instruments 7,842 37,198 Advance from customers 790 — Contract liabilities (Note 19) — 54,074 Deferred transition revenue 70,900 — Others 22,069 27,453 Capital lease obligations 2,664 2,307 $ 168,609 $ 175,028

Employee benefit plans (Tables)

Employee benefit plans (Tables)	9 Months Ended
	Sep. 30, 2018
Compensation And Retirement Disclosure [Abstract]
Net Defined Benefit Plan Costs	Net defined benefit plan costs for the three and nine months ended September 30, 2017 and 2018 include the following components: Three months ended September 30, Nine months ended September 30, 2017 2018 2017 2018 Service costs $ 1,814 $ 1,762 $ 5,391 $ 5,815 Interest costs 776 900 2,303 2,834 Amortization of actuarial loss 221 344 653 899 Expected return on plan assets (529 ) (689 ) (1,560 ) (2,169 ) Net defined benefit plan costs $ 2,282 $ 2,317 $ 6,787 $ 7,379
Amount Contributed to Defined Contribution Plans in Various Jurisdictions	During the three and nine months ended September 30, 2017 and 2018, the Company contributed the following amounts to defined contribution plans in various jurisdictions: Three months ended September 30, Nine months ended September 30, 2017 2018 2017 2018 India $ 5,731 $ 6,269 $ 16,514 $ 18,274 U.S. 2,228 2,463 9,148 9,421 U.K. 1,887 2,033 5,961 7,357 China 4,132 4,388 11,700 13,190 Other regions 1,006 980 3,083 3,312 Total $ 14,984 $ 16,133 $ 46,406 $ 51,554

Stock-based compensation (Table

Stock-based compensation (Tables)	9 Months Ended
	Sep. 30, 2018
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Significant Assumptions used in Determination of 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, 2017 and September 30, 2018. Nine months ended September 30, 2017 Nine months ended September 30, 2018 Dividend yield 0.97% 0.95%-1.01% Expected life (in months) 84 84 Risk-free rate of interest 2.25% 2.67%-2.93% Volatility 24.28% 22.55%-22.73%
Summary of Stock Option Activity	A summary of stock option activity during the nine months ended September 30, 2018 is set out below: Nine months ended September 30, 2018 Shares arising out of options Weighted average exercise price Weighted average remaining contractual life (years) Aggregate intrinsic value Outstanding as of January 1, 2018 5,134,645 $ 19.52 5.6 $ — Granted 2,638,106 30.47 — — Forfeited (70,000) 27.65 — — Expired — — — — Exercised (441,076 ) 16.46 — 6,242 Outstanding as of September 30, 2018 7,261,675 $ 23.61 6.6 $ 51,236 Vested as of September 30, 2018 and expected to vest thereafter (Note a) 7,086,270 $ 23.50 6.6 $ 50,729 Vested and exercisable as of September 30, 2018 3,313,570 $ 17.69 4.0 $ 42,801 Weighted average grant date fair value of grants during the period $ 8.32 (a) Options expected to vest reflect an estimated forfeiture rate.
Summary of Restricted Share Units Activity	A summary of RSU activity during the nine months ended September 30, 2018 is set out below: Nine months ended September 30, 2018 Number of Restricted Share Units Weighted Average Grant Date Fair Value Outstanding as of January 1, 2018 1,605,251 $ 26.17 Granted 478,562 30.50 Vested (Note a) (314,135 ) 25.17 Forfeited (174,536) 26.91 Outstanding as of September 30, 2018 1,595,142 $ 27.59 Expected to vest (Note b) 1,382,971 (a) 209,076 RSUs that vested during the period were net settled upon vesting by issuing 140,167 shares (net of minimum statutory tax withholding). 52,875 RSUs vested in the year ended December 31, 2017, shares in respect of which will be issuable on December 31, 2018 after withholding shares to the extent of minimum statutory withholding taxes. 52,184 RSUs vested in the nine months ended September 30, 2018, in respect of which shares will be issuable in October 2018 after withholding shares to the extent of minimum statutory withholding taxes. (b) The number of RSUs expected to vest reflects an estimated forfeiture rate.
Summary of Performance Units Activity	A summary of PU activity during the nine months ended September 30, 2018 is set out below: Nine months ended September 30, 2018 Number of Performance Units Weighted Average Grant Date Fair Value Maximum Shares Eligible to Receive Outstanding as of January 1, 2018 2,900,940 $ 24.40 2,900,940 Granted 1,682,740 30.62 3,365,480 Vested (Note a) (1,087,751) 22.73 (1,087,751) Forfeited (215,336 ) 25.50 (234,236 ) Adjustment upon final determination of level of performance goal achievement (Note b) (4,780 ) 25.22 Adjustment upon final determination of level of performance goal achievement (Note b) (4,780 ) Outstanding as of September 30, 2018 3,275,813 $ 28.08 4,939,653 Expected to vest (Note c) 2,814,209 (a) PUs that vested during the period were net settled upon vesting by issuing 691,958 shares (net of minimum statutory tax withholding). (b) Represents an adjustment made in March 2018 to the number of shares subject to the PUs granted in 2017 upon certification of the level of achievement of the performance targets underlying such awards. (c) The number of PUs expected to vest has been adjusted by an estimated forfeiture rate.

Earnings per share (Tables)

Earnings per share (Tables)	9 Months Ended
	Sep. 30, 2018
Earnings Per Share [Abstract]
Earnings Per share	Three months ended September 30, Nine months ended September 30, 2017 2018 2017 2018 Net income available to Genpact Limited common shareholders $ 73,745 $ 73,603 $ 196,029 $ 202,872 Weighted average number of common shares used in computing basic earnings per common share 192,124,366 190,024,924 194,221,162 190,991,405 Dilutive effect of stock-based awards 2,823,333 3,090,845 2,890,852 3,265,366 Weighted average number of common shares used in computing dilutive earnings per common share 194,947,699 193,115,769 197,112,014 194,256,771 Earnings per common share attributable to Genpact Limited common shareholders Basic $ 0.38 $ 0.39 $ 1.01 $ 1.06 Diluted $ 0.38 $ 0.38 $ 0.99 $ 1.04

Net revenues (Tables)

Net revenues (Tables)	9 Months Ended
	Sep. 30, 2018
Revenues [Abstract]
Net Revenues Disaggregated by Customer	In the following tables, the Company’s revenue is disaggregated by customer classification, service type, major industrial vertical and location of service delivery center. Three months ended September 30, Nine months ended September 30, 2017 2018 2017 2018 GE $ 72,241 $ 64,507 $ 204,687 $ 188,000 Global Clients 636,583 683,471 1,797,829 1,977,451 Total net revenues $ 708,824 $ 747,978 $ 2,002,516 $ 2,165,451
Net Revenues for Service Type	Three months ended September 30, Nine months ended September 30, 2017 2018 2017 2018 Business process outsourcing $ 583,273 $ 622,940 $ 1,650,783 $ 1,802,912 Information technology services 125,551 125,038 351,733 362,539 Total net revenues $ 708,824 $ 747,978 $ 2,002,516 $ 2,165,451
Revenues from Clients Based on Industrial Verticals	Three months ended September 30, Nine months ended September 30, 2017 2018 2017 2018 Banking, financial services and insurance $ 283,239 $ 261,501 $ 790,822 $ 815,914 Consumer goods, retail, life sciences and healthcare 212,453 225,570 613,990 633,744 High tech, manufacturing and services 213,132 260,907 597,704 715,793 Total net revenues $ 708,824 $ 747,978 $ 2,002,516 $ 2,165,451
Net Revenues from Geographic Areas Based on Location of Service Delivery Centers	Three months ended September 30, Nine months ended September 30, 2017 2018 2017 2018 India $ 442,463 $ 408,169 $ 1,265,841 $ 1,262,225 Asia, other than India 75,493 83,844 212,902 241,535 North and Latin America 108,964 152,121 303,022 456,241 Europe 81,904 103,844 220,751 205,450 Total net revenues $ 708,824 $ 747,978 $ 2,002,516 $ 2,165,451
Details of Company's Contract Liabilities	The following table provides details of the Company’s contract liabilities: Three months ended September 30, 2018 Nine months ended September 30, 2018 Particulars Advance from customers Deferred transition revenue Advance from customers Deferred transition revenue Opening balance $ 30,341 $ 98,962 $ 26,266 $ 101,785 Impact of opening balance offset — $ 23,735 — $ 21,348 Gross opening balance $ 30,341 $ 122,697 $ 26,266 $ 123,133 Additions 9,152 16,881 25,888 49,592 Effect of business combinations 273 75 273 75 Revenue recognized (11,934 ) (21,143 ) (23,837 ) (53,499 ) Currency translation adjustments (147 ) (383 ) (905 ) (1,174 ) Gross closing balance $ 27,685 $ 118,127 $ 27,685 $ 118,127 Impact of closing balance offset with contract assets — (22,586 ) — (22,586 ) Closing balance (Note a) $ 27,685 $ 95,541 $ 27,685 $ 95,541 (a) Included in "accrued expenses and other current liabilities" and "other liabilities" in the consolidated balance sheet.
Estimated Revenue Expected to Recognized in 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, 2018: Particulars Total Less than 1 year 1-3 years 3-5 years After 5 years Transaction price allocated to remaining performance obligations $ 96,086 42,012 37,242 15,224 1,608
Details of Company's Contract Assets	19. The following table provides details of the Company’s contract assets: Particulars Three months ended September 30, 2018 Nine months ended September 30, 2018 Opening balance $ 41,671 $ 43,366 Impact of opening balance offset 23,735 21,348 Gross opening balance $ 65,406 $ 64,714 Additions 9,710 29,228 Reduction in revenue recognized (10,706 ) (29,532 ) Gross closing balance $ 64,410 $ 64,410 Impact of closing balance offset with contract liability (22,586 ) (22,586 ) Closing balance (Note b) $ 41,824 $ 41,824 (b) Included in "prepaid expenses and other current assets" and "other assets" in the consolidated balance sheet.
Details of Company's Contract Cost Assets	The following table provides details of the Company’s contract cost assets: Three months ended September 30, 2018 Nine months ended September 30, 2018 Particulars Sales incentive programs Transition activities Sales incentive programs Transition activities Opening balance $ 24,808 $ 137,370 $ 23,227 $ 139,284 Closing balance 26,459 133,651 26,459 133,651 Amortization 3,666 19,974 10,509 54,874

Cost of revenue (Tables)

Cost of revenue (Tables)	9 Months Ended
	Sep. 30, 2018
Other Income And Expenses [Abstract]
Cost of revenue	Cost of revenue consists of the following: Three months ended September 30, Nine months ended September 30, 2017 2018 2017 2018 Personnel expenses $ 292,852 $ 326,717 $ 846,598 $ 959,648 Operational expenses 123,995 141,236 346,300 389,702 Depreciation and amortization 11,943 13,459 33,737 39,284 $ 428,790 $ 481,412 $ 1,226,635 $ 1,388,634

Selling, general and administ_2

Selling, general and administrative expenses (Tables)	9 Months Ended
	Sep. 30, 2018
Selling General And Administrative Expenses [Abstract]
Selling, General and Administrative Expenses	Selling, general and administrative expenses consist of the following: Three months ended September 30, Nine months ended September 30, 2017 2018 2017 2018 Personnel expenses $ 126,545 $ 125,838 $ 371,657 $ 380,532 Operational expenses 42,984 39,551 121,664 126,860 Depreciation and amortization 2,499 2,621 7,323 7,893 $ 172,028 $ 168,010 $ 500,644 $ 515,285

Other operating (income) expe_2

Other operating (income) expense, net (Tables)	9 Months Ended
	Sep. 30, 2018
Other Income And Expenses [Abstract]
Other Operating (Income) Expense, Net	Three months ended September 30, Nine months ended September 30, 2017 2018 2017 2018 Other operating (income) expense $ (75 ) $ (191 ) $ (7,103 ) $ (477 ) Provision for impairment of intangible assets and property, plant and equipment - 688 - 1,538 Change in fair value of earn-out consideration and deferred consideration (relating to business acquisitions) 11 (5,341 ) $ (1,414 ) $ (5,974 ) Other operating (income) expense, net $ (64 ) $ (4,844 ) $ (8,517 ) $ (4,913 )

Interest income (expense), net

Interest income (expense), net (Tables)	9 Months Ended
	Sep. 30, 2018
Banking And Thrift Interest [Abstract]
Interest Income (expense), net	Three months ended September 30, Nine months ended September 30, 2017 2018 2017 2018 Interest income $ 2,549 $ 3,328 $ 4,543 $ 8,472 Interest expense (11,273 ) (12,467 ) (28,610 ) (36,118 ) Interest income (expense), net $ (8,724 ) $ (9,139 ) $ (24,067 ) $ (27,646 )

Income taxes (Tables)

Income taxes (Tables)	9 Months Ended
	Sep. 30, 2018
Income Tax Disclosure [Abstract]
Activities Related to Unrecognized Tax Benefits for Uncertain Tax Positions	The following table summarizes activities related to the Company’s unrecognized tax benefits for uncertain tax positions from January 1, 2018 to September 30, 2018: 2018 Opening Balance at January 1 $ 26,060 Increase related to prior year tax positions, including recorded in acquisition accounting 228 Decrease related to prior year tax positions (236 ) Decrease related to prior year tax position due to lapse of applicable statute of limitation (1,244 ) Effect of exchange rate changes (2,134 ) Closing Balance at September 30 $ 22,674

Other Income (expense), net (Ta

Other Income (expense), net (Tables)	9 Months Ended
	Sep. 30, 2018
Other Nonoperating Income Expense [Abstract]
Other Income (expense), net	Three months ended September 30, Nine months ended September 30, 2017 2018 2017 2018 Government incentives $ - $ 5,154 $ 11,882 $ 30,850 Other income/(expense) (4,498 ) 231 (4,267 ) (167 ) Other Income (expense), net $ (4,498 ) $ 5,385 $ 7,615 $ 30,683

Guarantor financial informati_2

Guarantor financial information (Tables)	9 Months Ended
	Sep. 30, 2018
Guarantor Financial Information [Abstract]
Condensed Consolidating Balance Sheet	Condensed Consolidating Balance Sheet As of September 30, 2018 Issuer/ Subsidiary Parent/ Guarantor Non- Guarantor Subsidiaries Eliminations Consolidated Assets Current assets Cash and cash equivalents $ 6,027 $ 482 $ 394,721 $ — $ 401,230 Accounts receivable intercompany, net 98,549 — — (98,549 ) — Accounts receivable, net — — 710,045 — 710,045 Intercompany loans 350,668 1,300 1,745,710 (2,097,678 ) — Intercompany other receivable 11,807 72,048 153,163 (237,018 ) — Prepaid expenses and other current assets 674 2,219 207,113 — 210,006 Total current assets $ 467,725 $ 76,049 $ 3,210,752 $ (2,433,245 ) $ 1,321,281 Property, plant and equipment, Net 427 — 210,955 — 211,382 Intercompany loans 100,000 — 500,000 (600,000 ) — Deferred tax assets — — 94,212 — 94,212 Investment in subsidiaries 529,208 2,899,161 495,007 (3,923,376 ) — Investment in equity affiliates — — 825 — 825 Investment in debentures, intercompany 551,344 — — (551,344 ) — Intercompany other receivable — 68,866 — (68,866 ) — Intangible assets, net — — 135,028 — 135,028 Goodwill — — 1,386,408 — 1,386,408 Contract cost assets — — 160,110 — 160,110 Other assets 631 — 146,752 — 147,383 Total assets $ 1,649,335 $ 3,044,076 $ 6,340,049 $ (7,576,831 ) $ 3,456,629 Liabilities and equity Current liabilities Short-term borrowings $ 100,000 $ — $ 230,000 $ — $ 330,000 Intercompany loans 33,674 1,772,537 291,467 (2,097,678 ) — Current portion of long-term debt 4,965 — 28,511 — 33,476 Accounts payable 56 — 14,380 — 14,436 Intercompany accounts payable — — 98,549 (98,549 ) — Income taxes payable 523 - 73,044 — 73,567 Intercompany other payable 87,298 65,376 84,344 (237,018 ) — Accrued expenses and other current liabilities 6,042 4,238 544,428 — 554,708 Total current liabilities $ 232,558 $ 1,842,151 $ 1,364,723 $ (2,433,245 ) $ 1,006,187 Long-term debt, less current portion 441,766 — 542,118 — 983,884 Deferred tax liabilities — — 6,512 — 6,512 Intercompany other payable — — 68,866 (68,866 ) — Non current intercompany loans payable 500,000 — 651,344 (1,151,344 ) — Other liabilities 340 152 174,536 — 175,028 Total liabilities $ 1,174,664 $ 1,842,303 $ 2,808,099 $ (3,653,455 ) $ 2,171,611 Redeemable non-controlling interest — — — — — Shareholders' equity 474,671 1,201,773 3,531,950 (3,923,376 ) 1,285,018 Commitments and contingencies — — — — — Total liabilities, redeemable non-controlling interest and equity $ 1,649,335 $ 3,044,076 $ 6,340,049 $ (7,576,831 ) $ 3,456,629 29. Guarantor financial information (continued) Condensed Consolidating Balance Sheet As of December 31, 2017 Issuer/ Subsidiary Parent/ Guarantor Non- Guarantor Subsidiaries Eliminations Consolidated Assets Current assets Cash and cash equivalents $ 4,507 $ 2,136 $ 497,825 $ — $ 504,468 Accounts receivable intercompany, net 82,935 — — (82,935 ) — Accounts receivable, net — — 693,085 — 693,085 Intercompany loans 194,854 — 1,620,537 (1,815,391 ) — Intercompany other receivable 25,343 82,631 89,189 (197,163 ) — Prepaid expenses and other current assets 311 1,276 234,755 — 236,342 Total current assets $ 307,950 $ 86,043 $ 3,135,391 $ (2,095,489 ) $ 1,433,895 Property, plant and equipment, net 391 — 206,639 — 207,030 Intercompany loans — — 500,000 (500,000 ) — Deferred tax assets — — 76,929 — 76,929 Investment in subsidiaries 426,410 2,864,386 529,179 (3,819,975 ) — Investment in equity affiliates — — 886 — 886 Investment in debentures, intercompany 717,909 — — (717,909 ) — Intercompany other receivable — 49,761 — (49,761 ) — Intangible assets, net — — 131,590 — 131,590 Goodwill — — 1,337,122 — 1,337,122 Other assets — — 262,169 — 262,169 Total assets $ 1,452,660 $ 3,000,190 $ 6,179,905 $ (7,183,134 ) $ 3,449,621 Liabilities and equity Current liabilities Short-term borrowings $ — $ — $ 170,000 $ — $ 170,000 Intercompany loans 38,000 1,597,537 179,854 (1,815,391 ) — Current portion of long-term debt — — 39,226 — 39,226 Accounts payable 103 58 14,889 — 15,050 Intercompany accounts payable — — 82,935 (82,935 ) — Income taxes payable 885 — 29,141 — 30,026 Intercompany other payable 29,526 59,266 108,371 (197,163 ) — Accrued expenses and other current liabilities 5,995 2,390 576,097 — 584,482 Total current liabilities $ 74,509 $ 1,659,251 $ 1,200,513 $ (2,095,489 ) $ 838,784 Long-term debt, less current portion 347,761 — 658,926 — 1,006,687 Deferred tax liabilities — — 6,747 — 6,747 Intercompany other payable — — 49,761 (49,761 ) — Non-current intercompany loans payable 500,000 — 717,909 (1,217,909 ) — Other liabilities 1,211 153 167,245 — 168,609 Total liabilities $ 923,481 $ 1,659,404 $ 2,801,101 $ (3,363,159 ) $ 2,020,827 Redeemable non-controlling interest — — 4750 — 4750 Shareholders' equity 529,179 1,340,786 3,374,054 (3,819,975 ) 1,424,044 Commitments and contingencies — — — — — Total liabilities, redeemable non-controlling interest and equity $ 1,452,660 $ 3,000,190 $ 6,179,905 $ (7,183,134 ) $ 3,449,621
Condensed Consolidating Statement of Income (Loss)	Condensed Consolidating Statement of Income (Loss) Three months ended September 30, 2018 Issuer/ Subsidiary Parent/ Guarantor Non- Guarantor Subsidiaries Eliminations Consolidated Net revenues $ 13,243 $ — $ 747,978 $ (13,243 ) $ 747,978 Cost of revenue — 707 480,705 — 481,412 Gross profit $ 13,243 $ (707 ) $ 267,273 $ (13,243 ) $ 266,566 Operating expenses: Selling, general and administrative expenses 4,935 5,154 171,164 (13,243 ) 168,010 Amortization of acquired intangible assets — — 9,372 — 9,372 Other operating (income) expense, net — — (4,844 ) — (4,844 ) Income (loss) from operations $ 8,308 $ (5,861 ) $ 91,581 $ - $ 94,028 Foreign exchange gains (losses), net (299 ) 372 7,377 — 7,450 Interest income (expense), net (4,651 ) — (4,488 ) — (9,139 ) Intercompany interest income (expense), net 18,031 (6,291 ) (11,740 ) — — Other income (expense), net — — 5,385 — 5,385 Income (loss) before equity-method investment activity, net and income tax expense $ 21,389 $ (11,780 ) $ 88,115 $ - $ 97,724 Gain (loss) on equity-method investment activity, net 11,069 85,383 19,820 (116,279 ) (7 ) Income before income tax expense $ 32,458 $ 73,603 $ 107,935 $ (116,279 ) $ 97,717 Income tax expense 1,567 — 22,547 — 24,114 Net income $ 30,891 $ 73,603 $ 85,388 $ (116,279 ) $ 73,603 Net loss attributable to redeemable non-controlling interest — — — — — Net income attributable to Genpact Limited shareholders $ 30,891 $ 73,603 $ 85,388 $ (116,279 ) $ 73,603 29. Guarantor financial information (continued) Condensed Consolidating Statement of Income (Loss) Nine months ended September 30, 2018 Issuer/ Subsidiary Parent/ Guarantor Non- Guarantor Subsidiaries Eliminations Consolidated Net revenues $ 37,301 $ — $ 2,165,451 $ (37,301 ) $ 2,165,451 Cost of revenue — 707 1,387,927 — 1,388,634 Gross profit $ 37,301 $ (707 ) $ 777,524 $ (37,301 ) $ 776,817 Operating expenses: Selling, general and administrative expenses 8,936 16,916 526,800 (37,367 ) 515,285 Amortization of acquired intangible assets 48 — 29,086 — 29,134 Other operating (income) expense, net 17 — (4,930 ) — (4,913 ) Income (loss) from operations $ 28,300 $ (17,623 ) $ 226,568 $ 66 $ 237,311 Foreign exchange gains (losses), net 862 874 13,317 — 15,053 Interest income (expense), net (11,629 ) — (16,017 ) — (27,646 ) Intercompany interest income (expense), net 58,156 (13,594 ) (44,562 ) — — Other income (expense), net — — 30,683 — 30,683 Income (loss) before equity-method investment activity, net and income tax expense $ 75,689 $ (30,343 ) $ 209,989 $ 66 $ 255,401 Gain (loss) on equity-method investment activity, net 22,100 233,215 81,864 (337,201 ) (22 ) Income before income tax expense $ 97,789 $ 202,872 $ 291,853 $ (337,135 ) $ 255,379 Income tax expense 4,854 — 48,414 — 53,268 Net income $ 92,935 $ 202,872 $ 243,439 $ (337,135 ) $ 202,111 Net loss attributable to redeemable non-controlling interest — (761 ) — (761 ) Net income attributable to Genpact Limited shareholders $ 92,935 $ 202,872 $ 244,200 $ (337,135 ) $ 202,872 29. Guarantor financial information (continued) Condensed Consolidating Statement of Income (Loss) Three months ended September 30, 2017 Issuer/ Subsidiary Parent/ Guarantor Non- Guarantor Subsidiaries Eliminations Consolidated Net revenues $ 11,856 $ — $ 708,824 $ (11,856 ) $ 708,824 Cost of revenue 43 2,548 426,199 — 428,790 Gross profit $ 11,813 $ (2,548 ) $ 282,625 $ (11,856 ) $ 280,034 Operating expenses: Selling, general and administrative expenses 2,077 1,965 179,842 (11,856 ) 172,028 Amortization of acquired intangible assets — — 10,151 — 10,151 Other operating (income) expense, net 11 — (75 ) — (64 ) Income (loss) from operations $ 9,725 $ (4,513 ) $ 92,707 $ - $ 97,919 Foreign exchange gains (losses), net 26 3 5,016 — 5,045 Interest income (expense), net (3,658 ) — (5,066 ) — (8,724 ) Intercompany interest income (expense), net 25,273 (2,650 ) (22,623 ) — — Other income (expense), net 1 — (4,499 ) — (4,498 ) Income (loss) before equity-method investment activity, net and income tax expense $ 31,367 $ (7,160 ) $ 65,535 $ - $ 89,742 Gain (loss) on equity-method investment activity, net 7,694 80,905 33,784 (122,383 ) - Income before income tax expense $ 39,061 $ 73,745 $ 99,319 $ (122,383 ) $ 89,742 Income tax expense 5,275 — 11,306 — 16,581 Net income $ 33,786 $ 73,745 $ 88,013 $ (122,383 ) $ 73,161 Net loss attributable to redeemable non-controlling interest — — 584 — 584 Net income attributable to Genpact Limited shareholders $ 33,786 $ 73,745 $ 88,597 $ (122,383 ) $ 73,745 29. Guarantor financial information (continued) Condensed Consolidating Statement of Income (Loss) Nine months ended September 30, 2017 Issuer/ Subsidiary Parent/ Guarantor Non- Guarantor Subsidiaries Eliminations Consolidated Net revenues $ 34,582 $ — $ 2,002,516 $ (34,582 ) $ 2,002,516 Cost of revenue 159 4,024 1,222,452 — 1,226,635 Gross profit $ 34,423 $ (4,024 ) $ 780,064 $ (34,582 ) $ 775,881 Operating expenses: Selling, general and administrative expenses 6,227 12,376 516,623 (34,582 ) 500,644 Amortization of acquired intangible assets — — 25,780 — 25,780 Other operating (income) expense, net (1,130 ) — (7,387 ) — (8,517 ) Income (loss) from operations $ 29,326 $ (16,400 ) $ 245,048 $ - $ 257,974 Foreign exchange gains (losses), net 3,054 (2 ) (1,007 ) — 2,045 Interest income (expense), net 10,517 — (34,584 ) — (24,067 ) Intercompany interest income (expense), net 52,106 (7,419 ) (44,687 ) — — Other income (expense), net (0 ) 1 7,614 — 7,615 Income (loss) before equity-method investment activity, net and income tax expense $ 95,003 $ (23,820 ) $ 172,384 $ - $ 243,567 Gain (loss) on equity-method investment activity, net 15,655 219,849 102,056 (342,127 ) (4,567 ) Income before income tax expense $ 110,658 $ 196,029 $ 274,440 $ (342,127 ) $ 239,000 Income tax expense 8,600 — 35,697 — 44,297 Net income $ 102,058 $ 196,029 $ 238,743 $ (342,127 ) $ 194,703 Net loss attributable to redeemable non-controlling interest — — 1,326 — 1,326 Net income attributable to Genpact Limited shareholders $ 102,058 $ 196,029 $ 240,069 $ (342,127 ) $ 196,029
Condensed Consolidating Statement of Comprehensive Income (Loss)	Condensed Consolidating Statement of Comprehensive Income (Loss) Three months ended September 30, 2018 Issuer/ Subsidiary Parent/ Guarantor Non-Guarantor Subsidiaries Eliminations Genpact Limited Shareholders Redeemable Non-controlling interest Net income (loss) $ 30,891 $ 73,603 $ 85,388 $ (116,279 ) $ 73,603 $ — Other comprehensive income: Currency translation adjustments (35,035 ) (58,134 ) (58,134 ) 93,169 $ (58,134 ) — Net income (loss) on cash flow hedging derivatives, net of taxes (Note 7) (29,242 ) (28,918 ) (28,918 ) 58,160 (28,918 ) — Retirement benefits, net of taxes (6 ) 692 692 (686 ) 692 — Other comprehensive income (loss) (64,283 ) (86,360 ) (86,360 ) 150,643 (86,360 ) — Comprehensive income (loss) $ (33,392 ) $ (12,757 ) $ (972 ) $ 34,364 $ (12,757 ) $ — Nine months ended September 30, 2018 Issuer/ Subsidiary Parent/ Guarantor Non-Guarantor Subsidiaries Eliminations Genpact Limited Shareholders Redeemable Non-controlling interest Net income (loss) $ 92,935 $ 202,872 $ 244,200 $ (337,135 ) $ 202,872 $ (761 ) Other comprehensive income: Currency translation adjustments (88,743 ) (141,150 ) (141,150 ) 229,893 (141,150 ) (424 ) Net income (loss) on cash flow hedging derivatives, net of taxes (Note 7) (71,352 ) (75,729 ) (74,279 ) 145,631 (75,729 ) — Retirement benefits, net of taxes 67 1,822 1,198 (1,265 ) 1,822 — Other comprehensive income (loss) (160,028 ) (215,057 ) (214,231 ) 374,259 (215,057 ) (424 ) Comprehensive income (loss) $ (67,093 ) $ (12,185 ) $ 29,969 $ 37,124 $ (12,185 ) $ (1,185 ) Three months ended September 30, 2017 Issuer/ Subsidiary Parent/ Guarantor Non-Guarantor Subsidiaries Eliminations Genpact Limited Shareholders Redeemable Non-controlling interest Net income (loss) $ 33,785 $ 73,745 $ 80,904 $ (114,689 ) $ 73,745 $ (584 ) Other comprehensive income: Currency translation adjustments (3,138 ) (4,185 ) (4,185 ) 7,323 (4,185 ) (256 ) Net income (loss) on cash flow hedging derivatives, net of taxes (Note 7) (14,420 ) (14,874 ) (14,874 ) 29,294 (14,874 ) — Retirement benefits, net of taxes (7 ) 369 369 (362 ) 369 — Other comprehensive income (loss) (17,565 ) (18,690 ) (18,690 ) 36,255 (18,690 ) (256 ) Comprehensive income (loss) $ 16,220 $ 55,055 $ 62,214 $ (78,434 ) $ 55,055 $ (840 ) Nine months ended September 30, 2017 Issuer/ Subsidiary Parent/ Guarantor Non-Guarantor Subsidiaries Eliminations Genpact Limited Shareholders Redeemable Non-controlling interest Net income (loss) $ 102,057 $ 196,029 $ 232,372 $ (334,429 ) $ 196,029 $ (1,326 ) Other comprehensive income: Currency translation adjustments 56,965 67,527 67,527 (124,492 ) 67,527 (334 ) Net income (loss) on cash flow hedging derivatives, net of taxes (Note 7) (5,046 ) (5,627 ) (5,627 ) 10,673 (5,627 ) — Retirement benefits, net of taxes 63 711 711 (774 ) 711 — Other comprehensive income (loss) 51,982 62,611 62,611 (114,593 ) 62,611 (334 ) Comprehensive income (loss) $ 154,039 $ 258,640 $ 294,983 $ (449,022 ) $ 258,640 $ (1,660 )
Condensed Consolidating Statement of Cash Flow	Condensed Consolidating Statement of Cash Flow Nine months ended September 30, 2018 Issuer/ Subsidiary Parent/ Guarantor Non- Guarantor Subsidiaries Eliminations Consolidated Operating activities Net cash (used for) provided by operating activities $ (169,540 ) $ (896 ) $ (9,110 ) $ 382,352 $ 202,806 Investing activities Purchase of property, plant and equipment (1 ) — (68,026 ) — (68,027 ) Payment for internally generated intangible assets (including intangibles under development) — — (19,397 ) — (19,397 ) Proceeds from sale of property, plant and equipment — — 499 — 499 Investment in equity affiliates — — - — - Investment in subsidiaries (109,759 ) — 8,861 100,898 - Proceeds from redemption of debentures, intercompany 91,761 — - (91,761 ) - Payment for business acquisitions, net of cash acquired — — (108,105 ) — (108,105 ) Payment for purchase of redeemable non-controlling interest — — (4,730 ) — (4,730 ) Net cash (used for) provided by investing activities $ (17,999 ) $ — (190,898 ) $ 9,137 $ (199,760 ) Financing activities Repayment of capital lease obligations — — (1,954 ) — (1,954 ) Payment of debt issuance costs — — (4,293 ) — (4,293 ) Proceeds from long-term debt 100,000 — 29,186 — 129,186 Repayment of long-term debt (1,225 ) — (156,461 ) — (157,686 ) Proceeds from short-term borrowings 100,000 — 125,000 — 225,000 Repayment of Short-term borrowings — — (65,000 ) — (65,000 ) Proceeds from intercompany loans 58,638 226,500 298,467 (583,605 ) — Repayment of intercompany loans (62,979 ) (51,500 ) (86,839 ) 201,318 — Proceeds from issuance of common shares under stock-based compensation plans — 12,275 100,963 (100,963 ) 12,275 Payment for net settlement of stock-based awards — (14,947 ) — — (14,947 ) Payment of earn-out/deferred consideration — — (1,559 ) — (1,559 ) Dividend paid — (42,901 ) — — (42,901 ) Payment for stock repurchased and retired — (130,103 ) — — (130,103 ) Payment for expenses related to stock repurchase — (82 ) — — (82 ) Payment for redemption of debentures, intercompany — — (91,761 ) 91,761 — Net cash (used for) provided by financing activities $ 194,434 $ (758 ) $ 145,749 $ (391,489 ) $ (52,064 ) Effect of exchange rate changes (5,375 ) — (48,845 ) — (54,220 ) Net increase (decrease) in cash and cash equivalents 6,895 (1,654 ) (54,259 ) — (49,018 ) Cash and cash equivalents at the beginning of the period 4,507 2,136 497,825 — 504,468 Cash and cash equivalents at the end of the period $ 6,027 $ 482 $ 394,721 $ — $ 401,230 29. Guarantor financial information (continued) Condensed Consolidating Statement of Cash Flow Nine months ended September 30, 2017 Issuer/ Subsidiary Parent/ Guarantor Non- Guarantor Subsidiaries Eliminations Consolidated Operating activities Net cash (used for) provided by operating activities $ (328,318 ) $ (8,754 ) $ (38,990 ) $ 639,755 $ 263,693 Investing activities Purchase of property, plant and equipment — — (47,510 ) — (47,510 ) Payment for internally generated intangible assets (including intangibles under development) — — (8,950 ) — (8,950 ) Proceeds from sale of property, plant and equipment — — 1,648 — 1,648 Investment in equity affiliates — — (496 ) — (496 ) Investment in subsidiaries — — — — — Payment for business acquisitions, net of cash acquired — — (277,549 ) — (277,549 ) Net cash (used for) provided by investing activities $ — $ — $ (332,857 ) $ - $ (332,857 ) Financing activities Repayment of capital lease obligations — — (2,199 ) — (2,199 ) Payment of debt issuance costs (1,481 ) — — — (1,481 ) Proceeds from long-term debt 350,000 — — — 350,000 Repayment of long-term debt — — (30,000 ) — (30,000 ) Proceeds from short-term borrowings — — 275,000 — 275,000 Repayment of short-term borrowings — — (275,000 ) — (275,000 ) Proceeds from intercompany loans 10,000 255,500 588,370 (853,870 ) — Repayment of intercompany loans (34,615 ) — (179,500 ) 214,115 — Proceeds from issuance of common shares under stock-based compensation plans — 12,835 (1 ) — 12,834 Payment for net settlement of stock-based awards — (10,296 ) — — (10,296 ) Payment of earn-out/deferred consideration — — (6,219 ) — (6,219 ) Dividend paid — (35,096 ) — — (35,096 ) Payment for stock repurchased and retired — (219,784 ) — — (219,784 ) Payment for expenses related to stock repurchase — (16 ) — — (16 ) Net cash (used for) provided by financing activities $ 323,904 $ 3,143 $ 370,451 $ (639,755 ) $ 57,743 Effect of exchange rate changes 719 — 28,134 — 28,853 Net increase (decrease) in cash and cash equivalents (4,414 ) (5,611 ) (1,396 ) — (11,421 ) Cash and cash equivalents at the beginning of the period 11,215 7,849 403,559 — 422,623 Cash and cash equivalents at the end of the period $ 7,520 $ 2,238 $ 430,297 $ — $ 440,055

Organization - Additional Infor

Organization - Additional Information (Detail)	Sep. 30, 2018EmployeeCountry
Accounting Policies [Abstract]
Number of employees around the globe, minimum | Employee	80,000
Number of countries in which entity operates | Country	20

Estimated Useful Lives of Intan

Estimated Useful Lives of Intangible Assets Acquired (Detail)	9 Months Ended
	Sep. 30, 2018
Customer-Related Intangible Assets | Minimum
Acquired Finite Lived Intangible Assets [Line Items]
Intangible assets estimated useful lives	1 year
Customer-Related Intangible Assets | Maximum
Acquired Finite Lived Intangible Assets [Line Items]
Intangible assets estimated useful lives	14 years
Marketing-Related Intangible Assets | Minimum
Acquired Finite Lived Intangible Assets [Line Items]
Intangible assets estimated useful lives	1 year
Marketing-Related Intangible Assets | Maximum
Acquired Finite Lived Intangible Assets [Line Items]
Intangible assets estimated useful lives	10 years
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	8 years
Other Intangible Assets | Minimum
Acquired Finite Lived Intangible Assets [Line Items]
Intangible assets estimated useful lives	3 years
Other Intangible Assets | Maximum
Acquired Finite Lived Intangible Assets [Line Items]
Intangible assets estimated useful lives	5 years

Summary of Significant Accoun_4

Summary of Significant Accounting Policies - Additional Information (Detail) - USD ($)		3 Months Ended			9 Months Ended			12 Months Ended
		Sep. 30, 2018		Sep. 30, 2017	Sep. 30, 2018		Sep. 30, 2017	Dec. 31, 2017	Jan. 01, 2018
Schedule Of Significant Accounting Policies [Line Items]
Cumulative effect of adoption resulted increase in retained earning		$ 397,470,000	[1]		$ 397,470,000	[1]		$ 355,982,000
Impact on contract cost asset	[1],[2]	160,110,000			160,110,000
Impact on deferred tax liabilities		6,512,000			6,512,000			$ 6,747,000
Gains (losses) on restructuring of debt					0
Adjustments | Topic 606
Schedule Of Significant Accounting Policies [Line Items]
Cumulative effect of adoption resulted increase in retained earning		(20,477,000)	[1]		(20,477,000)	[1]			$ 17,924,000
Impact on contract cost asset		(160,110,000)	[1],[2]		(160,110,000)	[1],[2]			23,227,000
Impact on deferred tax liabilities									5,303,000
Contract assets and contract liabilities netted off		$ 1,238,000			$ 1,238,000				$ 21,348,000
General Electric Company | Credit Concentration Risk | Revenue From Contract With Customer
Schedule Of Significant Accounting Policies [Line Items]
Percentage of accounts receivables		9.00%		10.00%	9.00%		10.00%	11.00%
[1]	The cumulative impact of the adoption of ASC 606 resulted in a $160,110 increase in "Contract cost assets," which includes the reclassification of $133,651 (refer to note a in the table above) and a closing balance of $26,459 related to sales incentive programs, with a corresponding impact on retained earnings of $ 20,477 and on deferred tax assests of $5,982 which has been offset against deferred tax assets.
[2]	As a result of its adoption of ASC 606, the Company has reclassified deferred transition costs from “Prepaid expenses and other current assets” amounting to $49,248 and “Other assets” amounting to $84,403 to “Contract cost assets” amounting to $133,651.

Summary of Significant Accoun_5

Summary of Significant Accounting Policies - Summary of Impact of Adoption of Topic 606 on Consolidated Balance Sheet (Detail) - USD ($) $ in Thousands		Sep. 30, 2018		Jan. 01, 2018	Dec. 31, 2017	Sep. 30, 2017	Dec. 31, 2016
Current assets
Cash and cash equivalents		$ 401,230			$ 504,468	$ 440,055	$ 422,623
Accounts receivable, net		710,045			693,085
Prepaid expenses and other current assets		210,006	[1],[2]		236,342
Total current assets		1,321,281			1,433,895
Property, plant and equipment, net		211,382			207,030
Deferred tax assets		94,212	[3]		76,929
Investment in equity affiliates		825			886
Intangible assets, net		135,028			131,590
Goodwill		1,386,408			1,337,122		$ 1,069,408
Contract cost assets	[2],[3]	160,110
Other assets		147,383	[1],[2]		262,169
Total assets		3,456,629			3,449,621
Current liabilities
Short-term borrowings		330,000			170,000
Current portion of long-term debt		33,476			39,226
Accounts payable		14,436			15,050
Income taxes payable		73,567			30,026
Accrued expenses and other current liabilities		554,708	[1]		584,482
Total current liabilities		1,006,187			838,784
Long-term debt, less current portion		983,884			1,006,687
Deferred tax liabilities		6,512			6,747
Other liabilities		175,028	[1]		168,609
Total liabilities		2,171,611			2,020,827
Redeemable non-controlling interest					4,750
Shareholders' equity
Preferred shares, $0.01 par value, 250,000,000 authorized, none issued
Common shares, $0.01 par value, 500,000,000 authorized, 192,825,207 and 190,053,249 issued and outstanding as of December 31, 2017 and September 30, 2018, respectively		1,896			1,924
Additional paid-in capital		1,453,674			1,421,368
Retained earnings		397,470	[3]		355,982
Accumulated other comprehensive income (loss)		(568,022)			(355,230)
Total equity		1,285,018			1,424,044
Commitments and contingencies
Total liabilities, redeemable non-controlling interest and equity		3,456,629			3,449,621
ASU 2014-09
Current assets
Cash and cash equivalents		401,230			504,468
ASU 2014-09 | Adjustments
Current assets
Prepaid expenses and other current assets	[1],[2]	56,610
Total current assets		56,610
Deferred tax assets	[3]	5,982
Contract cost assets		(160,110)	[2],[3]	$ 23,227
Other assets	[1],[2]	99,627
Total assets		2,109
Current liabilities
Accrued expenses and other current liabilities	[1]	6,221
Total current liabilities		6,221
Deferred tax liabilities				5,303
Other liabilities	[1]	16,365
Total liabilities		22,586
Shareholders' equity
Preferred shares, $0.01 par value, 250,000,000 authorized, none issued
Retained earnings		(20,477)	[3]	$ 17,924
Total equity		(20,477)
Commitments and contingencies
Total liabilities, redeemable non-controlling interest and equity		2,109
ASU 2014-09 | Balances without adoption of Topic 606
Current assets
Cash and cash equivalents		401,230			$ 504,468
Accounts receivable, net		710,045
Prepaid expenses and other current assets	[1],[2]	266,616
Total current assets		1,377,891
Property, plant and equipment, net		211,382
Deferred tax assets	[3]	100,194
Investment in equity affiliates		825
Intangible assets, net		135,028
Goodwill		1,386,408
Other assets	[1],[2]	247,010
Total assets		3,458,738
Current liabilities
Short-term borrowings		330,000
Current portion of long-term debt		33,476
Accounts payable		14,436
Income taxes payable		73,567
Accrued expenses and other current liabilities	[1]	560,929
Total current liabilities		1,012,408
Long-term debt, less current portion		983,884
Deferred tax liabilities		6,512
Other liabilities	[1]	191,393
Total liabilities		2,194,197
Shareholders' equity
Preferred shares, $0.01 par value, 250,000,000 authorized, none issued
Common shares, $0.01 par value, 500,000,000 authorized, 192,825,207 and 190,053,249 issued and outstanding as of December 31, 2017 and September 30, 2018, respectively		1,896
Additional paid-in capital		1,453,674
Retained earnings	[3]	376,993
Accumulated other comprehensive income (loss)		(568,022)
Total equity		1,264,541
Commitments and contingencies
Total liabilities, redeemable non-controlling interest and equity		$ 3,458,738
[1]	As a result of its adoption of ASC 606, the Company has offset contract assets amounting to $7,362 under “Prepaid expenses and other current assets” and $15,224 under “Other assets” against contract liabilities amounting $6,221 under “Accrued expenses and other current liabilities” and $16,365 under “Other liabilities” related to the same customer contract.
[2]	As a result of its adoption of ASC 606, the Company has reclassified deferred transition costs from “Prepaid expenses and other current assets” amounting to $49,248 and “Other assets” amounting to $84,403 to “Contract cost assets” amounting to $133,651.
[3]	The cumulative impact of the adoption of ASC 606 resulted in a $160,110 increase in "Contract cost assets," which includes the reclassification of $133,651 (refer to note a in the table above) and a closing balance of $26,459 related to sales incentive programs, with a corresponding impact on retained earnings of $ 20,477 and on deferred tax assests of $5,982 which has been offset against deferred tax assets.

Summary of Significant Accoun_6

Summary of Significant Accounting Policies - Summary of Impact of Adoption of Topic 606 on Consolidated Balance Sheet (Parenthetical) (Detail) - USD ($) $ / shares in Units, $ in Thousands		Sep. 30, 2018		Jun. 30, 2018	Jan. 01, 2018	Dec. 31, 2017
Revenue Recognition [Line Items]
Preferred shares, par value		$ 0.01				$ 0.01
Preferred shares, authorized		250,000,000				250,000,000
Preferred shares, issued		0				0
Common shares, par value		$ 0.01				$ 0.01
Common shares, authorized		500,000,000				500,000,000
Common shares, issued		190,053,249				192,825,207
Common shares, outstanding		190,053,249				192,825,207
Impact on contract cost asset	[1],[2]	$ 160,110
Prepaid expenses and other current assets		210,006	[1],[3]			$ 236,342
Other assets		147,383	[1],[3]			262,169
Cumulative effect of adoption resulted increase in retained earning		397,470	[2]			355,982
Impact on deferred tax assets		94,212	[2]			76,929
Accrued expenses and other current liabilities		554,708	[3]			584,482
Other liabilities		175,028	[3]			168,609
Process Transition Activities
Revenue Recognition [Line Items]
Impact on contract cost asset		133,651		$ 137,370		139,284
Sales Incentive Programs
Revenue Recognition [Line Items]
Impact on contract cost asset		26,459		$ 24,808		$ 23,227
ASU 2014-09 | Sales Incentive Programs
Revenue Recognition [Line Items]
Impact on contract cost asset		26,459
Adjustments | ASU 2014-09
Revenue Recognition [Line Items]
Impact on contract cost asset		(160,110)	[1],[2]		$ 23,227
Prepaid expenses and other current assets	[1],[3]	56,610
Other assets	[1],[3]	99,627
Cumulative effect of adoption resulted increase in retained earning		(20,477)	[2]		$ 17,924
Impact on deferred tax assets	[2]	5,982
Accrued expenses and other current liabilities	[3]	6,221
Other liabilities	[3]	16,365
Adjustments | ASU 2014-09 | Contract Assets
Revenue Recognition [Line Items]
Prepaid expenses and other current assets		(7,362)
Other assets		(15,224)
Adjustments | ASU 2014-09 | Contract Liabilities
Revenue Recognition [Line Items]
Accrued expenses and other current liabilities		(6,221)
Other liabilities		(16,365)
Adjustments | ASU 2014-09 | Process Transition Activities
Revenue Recognition [Line Items]
Impact on contract cost asset		133,651
Prepaid expenses and other current assets		(49,248)
Other assets		(84,403)
Adjustments | ASU 2014-09 | Sales Incentive Programs
Revenue Recognition [Line Items]
Impact on contract cost asset		160,110
Cumulative effect of adoption resulted increase in retained earning		20,477
Impact on deferred tax assets		$ (5,982)
[1]	As a result of its adoption of ASC 606, the Company has reclassified deferred transition costs from “Prepaid expenses and other current assets” amounting to $49,248 and “Other assets” amounting to $84,403 to “Contract cost assets” amounting to $133,651.
[2]	The cumulative impact of the adoption of ASC 606 resulted in a $160,110 increase in "Contract cost assets," which includes the reclassification of $133,651 (refer to note a in the table above) and a closing balance of $26,459 related to sales incentive programs, with a corresponding impact on retained earnings of $ 20,477 and on deferred tax assests of $5,982 which has been offset against deferred tax assets.
[3]	As a result of its adoption of ASC 606, the Company has offset contract assets amounting to $7,362 under “Prepaid expenses and other current assets” and $15,224 under “Other assets” against contract liabilities amounting $6,221 under “Accrued expenses and other current liabilities” and $16,365 under “Other liabilities” related to the same customer contract.

Summary of Significant Accoun_7

Summary of Significant Accounting Policies - Summary of Impact of Adoption of Topic 606 on Consolidated Statement of Income (Detail) - USD ($) $ in Thousands		3 Months Ended			9 Months Ended
		Sep. 30, 2018		Sep. 30, 2017	Sep. 30, 2018		Sep. 30, 2017
Revenue Recognition [Line Items]
Net revenues	[1]	$ 747,978		$ 708,824	$ 2,165,451		$ 2,002,516
Cost of revenue	[1]	481,412		428,790	1,388,634		1,226,635
Gross profit	[1]	266,566		280,034	776,817		775,881
Operating expenses:
Selling, general and administrative expenses	[1]	168,010	[2]	172,028	515,285	[3]	500,644
Amortization of acquired intangible assets	[1]	9,372		10,151	29,134		25,780
Other operating (income) expense, net	[1]	(4,844)		(64)	(4,913)		(8,517)
Income from operations	[1]	94,028		97,919	237,311		257,974
Foreign exchange gains (losses), net	[1]	7,450		5,045	15,053		2,045
Interest income (expense), net	[1]	(9,139)		(8,724)	(27,646)		(24,067)
Other income (expense), net	[1]	5,385		(4,498)	30,683		7,615
Income before equity-method investment activity, net and income tax expense	[1]	97,724		89,742	255,401		243,567
Equity-method investment activity, net	[1]	(7)			(22)		(4,567)
Income before income tax expense	[1]	97,717		89,742	255,379		239,000
Income tax expense	[1]	24,114		16,581	53,268		44,297
Net income	[1]	73,603		73,161	202,111		194,703
Net loss (income) attributable to non-controlling interest	[1]			584	761		1,326
Net income attributable to Genpact Limited shareholders	[1]	73,603		$ 73,745	202,872		$ 196,029
ASU 2014-09
Operating expenses:
Amortization of acquired intangible assets					29,134
Equity-method investment activity, net					(22)
Net income	[4]				202,111
Net loss (income) attributable to non-controlling interest					761
Net income attributable to Genpact Limited shareholders	[4]				202,872
ASU 2014-09 | Adjustments
Operating expenses:
Selling, general and administrative expenses		1,651	[2]		3,232	[3]
Income from operations		(1,651)			(3,232)
Income before equity-method investment activity, net and income tax expense		(1,651)			(3,232)
Income before income tax expense		(1,651)			(3,232)
Income tax expense		(347)			(679)
Net income		(1,304)			(2,553)	[4]
Net income attributable to Genpact Limited shareholders		(1,304)			(2,553)	[4]
ASU 2014-09 | Balances without adoption of Topic 606
Revenue Recognition [Line Items]
Net revenues		747,978			2,165,451
Cost of revenue		481,412			1,388,634
Gross profit		266,566			776,817
Operating expenses:
Selling, general and administrative expenses		169,661	[2]		518,517	[3]
Amortization of acquired intangible assets		9,372			29,134
Other operating (income) expense, net		(4,844)			(4,913)
Income from operations		92,377			234,079
Foreign exchange gains (losses), net		7,450			15,053
Interest income (expense), net		(9,139)			(27,646)
Other income (expense), net		5,385			30,683
Income before equity-method investment activity, net and income tax expense		96,073			252,169
Equity-method investment activity, net		(7)			(22)
Income before income tax expense		96,066			252,147
Income tax expense		23,767			52,589
Net income		72,299			199,558	[4]
Net loss (income) attributable to non-controlling interest					761
Net income attributable to Genpact Limited shareholders		$ 72,299			$ 200,319	[4]
[1]	Cost of revenue, selling, general and administrative expenses, other income (expense) and income from operations for the three and nine months ended September 30, 2017 have been restated due to the adoption of ASU No. 2017-07 with effect from January 1, 2018.
[2]	During the three months ended September 30, 2018, the Company amortized $3,666 in contract costs related to obtaining a contract. Following the adoption of ASC Topic 606, the Company capitalized such costs in an amount of $5,317, resulting in a net adjustment of $1,651 with a corresponding impact on income tax expense of $347.
[3]	During the nine months ended September 30, 2018, the Company amortized $10,509 in contract costs related to obtaining a contract. Following the adoption of ASC Topic 606, the Company capitalized such costs in an amount of $13,741, resulting in a net adjustment of $3,232 with a corresponding impact on income tax expense of $679.
[4]	During the nine months ended September 30, 2018, the Company amortized $10,509 in contract costs related to obtaining a contract. Following the adoption of ASC Topic 606, the Company capitalized such costs in an amount of $13,741, resulting in a net adjustment of $3,232 and a tax impact of $679 which is further adjusted by note (g) below.

Summary of Significant Accoun_8

Summary of Significant Accounting Policies - Summary of Impact of Adoption of Topic 606 on Consolidated Statement of Income (Parenthetical) (Detail) - USD ($) $ in Thousands		3 Months Ended		9 Months Ended
		Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Revenue Recognition [Line Items]
Income tax expense	[1]	$ 24,114	$ 16,581	$ 53,268	$ 44,297
ASU 2014-09
Revenue Recognition [Line Items]
Amortized contract cost asset amount		3,666		10,509
ASU 2014-09 | Balances without adoption of Topic 606
Revenue Recognition [Line Items]
Amortized contract cost asset amount		5,317		13,741
Income tax expense		23,767		52,589
ASU 2014-09 | Adjustments
Revenue Recognition [Line Items]
Amortized contract cost asset amount		1,651		3,232
Income tax expense		$ (347)		$ (679)
[1]	Cost of revenue, selling, general and administrative expenses, other income (expense) and income from operations for the three and nine months ended September 30, 2017 have been restated due to the adoption of ASU No. 2017-07 with effect from January 1, 2018.

Summary of Significant Accoun_9

Summary of Significant Accounting Policies - Summary of Impact of Adoption of Topic 606 on Consolidated Statement of Cash Flow (Detail) - USD ($) $ in Thousands		3 Months Ended		9 Months Ended			12 Months Ended
		Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018		Sep. 30, 2017	Dec. 31, 2017
Operating activities
Net income attributable to Genpact Limited shareholders	[1]	$ 73,603	$ 73,745	$ 202,872		$ 196,029
Net loss attributable to redeemable non-controlling interest	[1]		(584)	(761)		(1,326)
Net income (loss)	[1]	73,603	73,161	202,111		194,703
Adjustments to reconcile net income to net cash provided by (used for) operating activities:
Depreciation and amortization				47,612		42,271
Amortization of debt issuance costs (including loss on extinguishment of debt)				3,546		1,382
Amortization of acquired intangible assets	[1]	9,372	10,151	29,134		25,780
Write-down of intangible assets and property, plant and equipment		688		1,538
Reserve for doubtful receivables				1,705		4,871	$ 9,819
Unrealized loss (gain) on revaluation of foreign currency asset/liability				(4,544)		(9,296)
Equity-method investment activity, net	[1]	7		22		4,567
Stock-based compensation expense				32,158		22,402
Deferred income taxes				(1,768)		(4,589)
Others, net				255		(5,261)
Change in operating assets and liabilities:
Increase in accounts receivable				(12,946)		(30,687)
Increase in prepaid expenses, other current assets, contract cost assets and other assets				96,300		56,230
Decrease in accounts payable				(913)		(462)
Decrease in accrued expenses, other current liabilities and other liabilities				(44,602)		27,723
Increase in income taxes payable				45,798		41,324
Net cash provided by operating activities				202,806		263,693
Investing activities
Purchase of property, plant and equipment				(68,027)		(47,510)
Payment for internally generated intangible assets (including intangibles under development)				(19,397)		(8,950)
Proceeds from sale of property, plant and equipment				499		1,648
Payment for business acquisitions, net of cash acquired				(108,105)		(277,549)
Payment for purchase of redeemable non-controlling interest				(4,730)
Net cash used for investing activities				(199,760)		(332,857)
Financing activities
Repayment of capital lease obligations				(1,954)		(2,199)
Payment of debt issuance costs				(4,293)		(1,481)
Proceeds from long-term debt				129,186		350,000
Repayment of long-term debt				(157,686)		(30,000)
Proceeds from short-term borrowings				225,000		275,000
Repayment of short-term borrowings				(65,000)		(275,000)
Proceeds from issuance of common shares under stock-based compensation plans				12,275		12,834
Payment for net settlement of stock-based awards				(14,947)		(10,296)
Payment of earn-out/deferred consideration				(1,559)		(6,219)
Dividend paid				(42,901)		(35,096)
Payment for stock repurchased and retired				(130,103)		(219,784)
Payment for expenses related to stock repurchase				(82)		(16)
Net cash provided by/(used for) financing activities				(52,064)		57,743
Effect of exchange rate changes				(54,220)		28,853
Net increase (decrease) in cash and cash equivalents				(49,018)		(11,421)
Cash and cash equivalents at the beginning of the period				504,468		422,623	422,623
Cash and cash equivalents at the end of the period		401,230	$ 440,055	401,230		$ 440,055	504,468
ASU 2014-09
Operating activities
Net income attributable to Genpact Limited shareholders	[2]			202,872
Net loss attributable to redeemable non-controlling interest				(761)
Net income (loss)	[2]			202,111
Adjustments to reconcile net income to net cash provided by (used for) operating activities:
Depreciation and amortization				47,612
Amortization of debt issuance costs (including loss on extinguishment of debt)				3,546
Amortization of acquired intangible assets				29,134
Write-down of intangible assets and property, plant and equipment				1,538
Reserve for doubtful receivables				1,705
Unrealized loss (gain) on revaluation of foreign currency asset/liability				(4,544)
Equity-method investment activity, net				22
Stock-based compensation expense				32,158
Deferred income taxes	[2]			(1,768)
Others, net				255
Change in operating assets and liabilities:
Increase in accounts receivable				(12,946)
Increase in prepaid expenses, other current assets, contract cost assets and other assets	[2],[3]			(96,300)
Decrease in accounts payable				(913)
Decrease in accrued expenses, other current liabilities and other liabilities	[3]			(44,602)
Increase in income taxes payable				45,798
Net cash provided by operating activities				202,806
Investing activities
Purchase of property, plant and equipment				(68,027)
Payment for internally generated intangible assets (including intangibles under development)				(19,397)
Proceeds from sale of property, plant and equipment				499
Payment for business acquisitions, net of cash acquired				(108,105)
Payment for purchase of redeemable non-controlling interest				(4,730)
Net cash used for investing activities				(199,760)
Financing activities
Repayment of capital lease obligations				(1,954)
Payment of debt issuance costs				(4,293)
Proceeds from long-term debt				129,186
Repayment of long-term debt				(157,686)
Proceeds from short-term borrowings				225,000
Repayment of short-term borrowings				(65,000)
Proceeds from issuance of common shares under stock-based compensation plans				12,275
Payment for net settlement of stock-based awards				(14,947)
Payment of earn-out/deferred consideration				(1,559)
Dividend paid				(42,901)
Payment for stock repurchased and retired				(130,103)
Payment for expenses related to stock repurchase				(82)
Net cash provided by/(used for) financing activities				(52,064)
Effect of exchange rate changes				(54,220)
Net increase (decrease) in cash and cash equivalents				(49,018)
Cash and cash equivalents at the beginning of the period				504,468
Cash and cash equivalents at the end of the period		401,230		401,230			504,468
ASU 2014-09 | Adjustments
Operating activities
Net income attributable to Genpact Limited shareholders		(1,304)		(2,553)	[2]
Net income (loss)		(1,304)		(2,553)	[2]
Adjustments to reconcile net income to net cash provided by (used for) operating activities:
Deferred income taxes	[2]			(679)
Change in operating assets and liabilities:
Increase in prepaid expenses, other current assets, contract cost assets and other assets	[2],[3]			1,994
Decrease in accrued expenses, other current liabilities and other liabilities	[3]			1,238
ASU 2014-09 | Balances without adoption of Topic 606
Operating activities
Net income attributable to Genpact Limited shareholders		72,299		200,319	[2]
Net loss attributable to redeemable non-controlling interest				(761)
Net income (loss)		72,299		199,558	[2]
Adjustments to reconcile net income to net cash provided by (used for) operating activities:
Depreciation and amortization				47,612
Amortization of debt issuance costs (including loss on extinguishment of debt)				3,546
Amortization of acquired intangible assets		9,372		29,134
Write-down of intangible assets and property, plant and equipment				1,538
Reserve for doubtful receivables				1,705
Unrealized loss (gain) on revaluation of foreign currency asset/liability				(4,544)
Equity-method investment activity, net		7		22
Stock-based compensation expense				32,158
Deferred income taxes	[2]			(2,447)
Others, net				255
Change in operating assets and liabilities:
Increase in accounts receivable				(12,946)
Increase in prepaid expenses, other current assets, contract cost assets and other assets	[2],[3]			(94,306)
Decrease in accounts payable				(913)
Decrease in accrued expenses, other current liabilities and other liabilities	[3]			(43,364)
Increase in income taxes payable				45,798
Net cash provided by operating activities				202,806
Investing activities
Purchase of property, plant and equipment				(68,027)
Payment for internally generated intangible assets (including intangibles under development)				(19,397)
Proceeds from sale of property, plant and equipment				499
Payment for business acquisitions, net of cash acquired				(108,105)
Payment for purchase of redeemable non-controlling interest				(4,730)
Net cash used for investing activities				(199,760)
Financing activities
Repayment of capital lease obligations				(1,954)
Payment of debt issuance costs				(4,293)
Proceeds from long-term debt				129,186
Repayment of long-term debt				(157,686)
Proceeds from short-term borrowings				225,000
Repayment of short-term borrowings				(65,000)
Proceeds from issuance of common shares under stock-based compensation plans				12,275
Payment for net settlement of stock-based awards				(14,947)
Payment of earn-out/deferred consideration				(1,559)
Dividend paid				(42,901)
Payment for stock repurchased and retired				(130,103)
Payment for expenses related to stock repurchase				(82)
Net cash provided by/(used for) financing activities				(52,064)
Effect of exchange rate changes				(54,220)
Net increase (decrease) in cash and cash equivalents				(49,018)
Cash and cash equivalents at the beginning of the period				504,468
Cash and cash equivalents at the end of the period		$ 401,230		$ 401,230			$ 504,468
[1]	Cost of revenue, selling, general and administrative expenses, other income (expense) and income from operations for the three and nine months ended September 30, 2017 have been restated due to the adoption of ASU No. 2017-07 with effect from January 1, 2018.
[2]	During the nine months ended September 30, 2018, the Company amortized $10,509 in contract costs related to obtaining a contract. Following the adoption of ASC Topic 606, the Company capitalized such costs in an amount of $13,741, resulting in a net adjustment of $3,232 and a tax impact of $679 which is further adjusted by note (g) below.
[3]	Following the adoption of ASC Topic 606, the Company offset certain contract assets against contract liabilities related to the same client contract in an amount of $1,238.

Summary of Significant Accou_10

Summary of Significant Accounting Policies - Summary of Impact of Adoption of Topic 606 on Consolidated Statement of Cash Flow (Parenthetical) (Detail) - USD ($) $ in Thousands		3 Months Ended	9 Months Ended
		Sep. 30, 2018	Sep. 30, 2018	Sep. 30, 2017	Jan. 01, 2018
Revenue Recognition [Line Items]
Deferred income taxes			$ (1,768)	$ (4,589)
ASU 2014-09
Revenue Recognition [Line Items]
Amortized contract cost asset amount		$ 3,666	10,509
Deferred income taxes	[1]		(1,768)
ASU 2014-09 | Balances without adoption of Topic 606
Revenue Recognition [Line Items]
Amortized contract cost asset amount		5,317	13,741
Deferred income taxes	[1]		(2,447)
ASU 2014-09 | Adjustments
Revenue Recognition [Line Items]
Amortized contract cost asset amount		1,651	3,232
Deferred income taxes	[1]		(679)
Contract assets and contract liabilities netted off		$ 1,238	$ 1,238		$ 21,348
[1]	During the nine months ended September 30, 2018, the Company amortized $10,509 in contract costs related to obtaining a contract. Following the adoption of ASC Topic 606, the Company capitalized such costs in an amount of $13,741, resulting in a net adjustment of $3,232 and a tax impact of $679 which is further adjusted by note (g) below.

Business Acquisitions and Div_3

Business Acquisitions and Divestiture - Barkawi Management Consultants GmbH and Co. KG and Certain Related Entities - Additional Information (Detail) - USD ($) $ in Thousands	Aug. 30, 2018	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017	Dec. 31, 2016
Business Acquisition [Line Items]
Payment for business acquisitions, net of cash acquired		$ 108,105	$ 277,549
Goodwill		1,386,408		$ 1,337,122	$ 1,069,408
Barkawi
Business Acquisition [Line Items]
Date of acquisition	Aug. 30, 2018
Ownership percentage acquired	100.00%
Purchase consideration	$ 101,307
Payment for business acquisitions, net of cash acquired	95,625
Cash and cash equivalents	5,682
Cash consideration to acquired certain assets and assumed certain liabilities	$ 97,671
Consideration payable		$ 3,636
Maximum measurement period for tax position evaluation	1 year
Acquired intangible assets, weighted average amortization period	3 years
Goodwill	$ 80,688
Acquisition related cost	1,842
Acquired assets	17,314
Liabilities assumed	9,399
Recognized net deferred tax asset	704
Barkawi | Customer-Related Intangible Assets
Business Acquisition [Line Items]
Intangible assets	10,200
Barkawi | Marketing-Related Intangible Assets
Business Acquisition [Line Items]
Intangible assets	$ 1,800

Business Acquisitions and Div_4

Business Acquisitions and Divestiture - Commonwealth Informatics Inc. - Additional Information (Detail) - USD ($) $ in Thousands	Jul. 03, 2018	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017	Dec. 31, 2016
Business Acquisition [Line Items]
Payment for business acquisitions, net of cash acquired		$ 108,105	$ 277,549
Goodwill		1,386,408		$ 1,337,122	$ 1,069,408
Commonwealth
Business Acquisition [Line Items]
Date of acquisition	Jul. 3, 2018
Ownership percentage acquired	100.00%
Purchase consideration	$ 17,599
Payment for business acquisitions, net of cash acquired	16,123
Cash and cash equivalents	$ 1,477
Cash consideration to acquired certain assets and assumed certain liabilities		17,173
Consideration payable		$ 426
Maximum measurement period for tax position evaluation	1 year
Acquired intangible assets, weighted average amortization period	4 years
Goodwill	$ 11,248
Acquisition related cost	521
Acquired assets	2,583
Liabilities assumed	1,032
Commonwealth | Customer-Related Intangible Assets
Business Acquisition [Line Items]
Intangible assets	2,200
Commonwealth | Technology-Related Intangible Assets
Business Acquisition [Line Items]
Intangible assets	$ 2,600

Business Acquisitions and Div_5

Business Acquisitions and Divestiture - Strategic Sourcing Excellence Limited - Additional Information (Detail) - USD ($) $ in Thousands	Mar. 01, 2018	Jan. 08, 2016	Mar. 31, 2018	Sep. 30, 2018	Jan. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Business Acquisition [Line Items]
Goodwill				$ 1,386,408		$ 1,337,122	$ 1,069,408
Strategic Sourcing Excellence LLC
Business Acquisition [Line Items]
Date of acquisition		Jan. 8, 2016
Ownership percentage acquired		51.00%
Preliminary estimated purchase consideration		$ 14,541
Cash consideration to acquired certain assets and assumed certain liabilities		2,550
Contingent earn-out consideration-High end		$ 20,000
Equity method investment ownership percentage		49.00%
Earn-out consideration to selling equity holders			$ 1,780
Acquisition related cost		$ 164
Acquired assets		412
Liabilities assumed		617
Goodwill		14,445
Strategic Sourcing Excellence LLC | Customer Relationships
Business Acquisition [Line Items]
Intangible assets		$ 300
Acquired intangible assets, weighted average amortization period		5 years
Put Or Call Option | Strategic Sourcing Excellence LLC
Business Acquisition [Line Items]
Contingent earn-out consideration-High end		$ 9,800
Call Option | Strategic Sourcing Excellence LLC
Business Acquisition [Line Items]
Equity method investment ownership percentage					49.00%
Put Option | Strategic Sourcing Excellence LLC
Business Acquisition [Line Items]
Equity method investment ownership percentage	49.00%
Selling equity holders put option exercise price	$ 2,950

Business Acquisitions and Div_6

Business Acquisitions and Divestiture - TandemSeven, Inc. - Additional Information (Detail) - USD ($) $ in Thousands	Sep. 05, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017	Dec. 31, 2016
Business Acquisition [Line Items]
Payment for business acquisitions, net of cash acquired		$ 108,105	$ 277,549
Goodwill		$ 1,386,408		$ 1,337,122	$ 1,069,408
TandemSeven, Inc.
Business Acquisition [Line Items]
Date of acquisition	Sep. 5, 2017
Ownership percentage acquired	100.00%
Purchase consideration	$ 35,637
Payment for business acquisitions, net of cash acquired	31,784
Cash and cash equivalents	$ 3,853
Acquired intangible assets, weighted average amortization period	2 years
Goodwill	$ 25,227
Acquisition related cost	932
Acquired assets	7,378
Liabilities assumed	1,207
Recognized net deferred tax liability	260
TandemSeven, Inc. | Customer-Related Intangible Assets
Business Acquisition [Line Items]
Intangible assets	2,000
TandemSeven, Inc. | Marketing-Related Intangible Assets
Business Acquisition [Line Items]
Intangible assets	1,700
TandemSeven, Inc. | Technology-related intangible assets
Business Acquisition [Line Items]
Intangible assets	$ 800

Business Acquisitions and Div_7

Business Acquisitions and Divestiture - BrightClaim LLC and Associated Companies - Additional Information (Detail) - USD ($) $ in Thousands	May 03, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017	Dec. 31, 2016
Business Acquisition [Line Items]
Payment for business acquisitions, net of cash acquired		$ 108,105	$ 277,549
Goodwill		$ 1,386,408		$ 1,337,122	$ 1,069,408
Bright Claim LLC And Associated Companies
Business Acquisition [Line Items]
Date of acquisition	May 3, 2017
Ownership percentage acquired	100.00%
Payment for business acquisitions, net of cash acquired	$ 52,395
Cash and cash equivalents	4,002
Purchase consideration	$ 56,461
Acquired intangible assets, weighted average amortization period	4 years
Goodwill	$ 42,638
Acquisition related cost	1,563
Acquired assets	10,367
Liabilities assumed	7,415
Recognized net deferred tax liability	2,728
Bright Claim LLC And Associated Companies | Customer-Related Intangible Assets
Business Acquisition [Line Items]
Intangible assets	8,000
Bright Claim LLC And Associated Companies | Marketing-Related Intangible Assets
Business Acquisition [Line Items]
Intangible assets	3,200
Bright Claim LLC And Associated Companies | Technology-related intangible assets
Business Acquisition [Line Items]
Intangible assets	2,200
Bright Claim LLC And Associated Companies | Other Intangible Assets
Business Acquisition [Line Items]
Intangible assets	$ 200

Business Acquisitions and Div_8

Business Acquisitions and Divestiture - RAGE Frameworks, Inc. - Additional Information (Detail) - USD ($) $ in Thousands	Apr. 13, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017	Dec. 31, 2016
Business Acquisition [Line Items]
Payment for business acquisitions, net of cash acquired		$ 108,105	$ 277,549
Goodwill		$ 1,386,408		$ 1,337,122	$ 1,069,408
Rage Frameworks, Inc.
Business Acquisition [Line Items]
Date of acquisition	Apr. 13, 2017
Ownership percentage acquired	100.00%
Business combination estimated purchase consideration	$ 125,329
Payment for business acquisitions, net of cash acquired	124,149
Cash and cash equivalents	$ 1,605
Acquired intangible assets, weighted average amortization period	7 years
Goodwill	$ 105,451
Acquisition related cost	881
Acquired assets	13,836
Liabilities assumed	9,752
Recognized net deferred tax asset	1,094
Rage Frameworks, Inc. | Customer-Related Intangible Assets
Business Acquisition [Line Items]
Intangible assets	1,600
Rage Frameworks, Inc. | Marketing-Related Intangible Assets
Business Acquisition [Line Items]
Intangible assets	600
Rage Frameworks, Inc. | Technology-related intangible assets
Business Acquisition [Line Items]
Intangible assets	12,400
Rage Frameworks, Inc. | Other Intangible Assets
Business Acquisition [Line Items]
Intangible assets	$ 100

Business Acquisitions and Div_9

Business Acquisitions and Divestiture - Other Acquisitions in 2017 - Additional Information (Detail) - USD ($) $ in Thousands	9 Months Ended		12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017	Dec. 31, 2016
Business Acquisition [Line Items]
Payment for business acquisitions, net of cash acquired	$ 108,105	$ 277,549
Goodwill	$ 1,386,408		$ 1,337,122	$ 1,069,408
Other Acquisitions
Business Acquisition [Line Items]
Business combination estimated purchase consideration			87,586
Payment for business acquisitions, net of cash acquired			76,612
Cash and cash equivalents			$ 254
Acquired intangible assets, weighted average amortization period			5 years
Goodwill			$ 56,521
Acquisition related cost			2,369
Acquired assets			10,387
Liabilities assumed			11,239
Recognized net deferred tax liability			6,570
Other Acquisitions | Customer-Related Intangible Assets
Business Acquisition [Line Items]
Intangible assets			33,494
Other Acquisitions | Marketing-Related Intangible Assets
Business Acquisition [Line Items]
Intangible assets			1,936
Other Acquisitions | Technology-related intangible assets
Business Acquisition [Line Items]
Intangible assets			2,956
Other Acquisitions | Other Intangible Assets
Business Acquisition [Line Items]
Intangible assets			100
U.S. Delivery Center
Business Acquisition [Line Items]
Contingent earn-out consideration-Low end			0
Contingent earn-out consideration-High end			10,000
LeaseDimensions Inc.
Business Acquisition [Line Items]
Contingent earn-out consideration-Low end			0
Contingent earn-out consideration-High end			$ 3,000

Business Acquisitions and Di_10

Business Acquisitions and Divestiture - Summary of Acquisition Date, Goodwill Reporting Unit and Tax Deductibility of Goodwill of Each Acquisition (Detail)	12 Months Ended
	Dec. 31, 2017
U.S. Delivery Center
Business Acquisition [Line Items]
Acquisition date	Oct. 16, 2017
Goodwill reporting unit	India
Tax deductibility - goodwill	Deductible
Onsource L L C
Business Acquisition [Line Items]
Acquisition date	Jul. 18, 2017
Goodwill reporting unit	India
Tax deductibility - goodwill	Deductible
I T Business Of Birlasoft
Business Acquisition [Line Items]
Acquisition date	Jul. 18, 2017
Goodwill reporting unit	IT Services
Tax deductibility - goodwill	Deductible
Image Processing Business Of Fiserv Solutions Of Australia Pty Ltd
Business Acquisition [Line Items]
Acquisition date	May 11, 2017
Goodwill reporting unit	India
Tax deductibility - goodwill	Non-deductible
LeaseDimensions Inc.
Business Acquisition [Line Items]
Acquisition date	Feb. 15, 2017
Goodwill reporting unit	Americas
Tax deductibility - goodwill	Non-deductible

Business Acquisitions and Di_11

Business Acquisitions and Divestiture - IT Support Business - Additional Information (Detail) - IT Support Business - Europe - USD ($) $ in Thousands	1 Months Ended	12 Months Ended
	Nov. 30, 2017	Dec. 31, 2017
Business Acquisition [Line Items]
Sale proceeds	$ 0
Net revenues		$ 4,546
Net loss		$ (9,706)
Loss on divestiture	$ 5,668

Business Acquisitions and Di_12

Business Acquisitions and Divestiture - Summary of Calculation of Loss on Sale of Business (Detail) - IT Support Business - Europe $ in Thousands	1 Months Ended
	Nov. 30, 2017USD ($)
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Net assets of the business, including the translation impact thereof	$ 5,569
Selling expenses	99
Loss on divestiture included in other income (expense), net	$ 5,668

Cash and Cash Equivalents (Deta

Cash and Cash Equivalents (Detail) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017	Sep. 30, 2017	Dec. 31, 2016
Cash And Cash Equivalents [Abstract]
Cash and other bank balances	$ 401,230	$ 504,468
Total	$ 401,230	$ 504,468	$ 440,055	$ 422,623

Reserve for Doubtful Receivable

Reserve for Doubtful Receivables (Detail) - USD ($) $ in Thousands	9 Months Ended		12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
Receivables [Abstract]
Opening Balance	$ 23,660	$ 15,519	$ 15,519
Additions due to acquisitions			235
Reserve for doubtful receivables	1,705	$ 4,871	9,819
Deductions/effect of exchange rate fluctuations	(1,169)		(1,913)
Closing balance	$ 24,196		$ 23,660

Accounts Receivable, Net of R_3

Accounts Receivable, Net of Reserve for Doubtful Receivables - Additional Information (Detail) - USD ($)	Sep. 30, 2018	Dec. 31, 2017	Dec. 31, 2016
Receivables [Abstract]
Gross accounts receivable	$ 734,241,000	$ 716,745,000
Reserve for doubtful receivables	24,196,000	23,660,000	$ 15,519,000
Net accounts receivable	710,045,000	693,085,000
Accounts receivable due after one year	3,912,000	1,624,000
Accounts receivable from related parties	86,000	36,000
Reserve for doubtful receivables from related parties	$ 0	$ 0

Fair Value of Assets and Liabil

Fair Value of Assets and Liabilities Measured on Recurring Basis, Including Derivative Instruments (Detail) - Fair Value, Measurements, Recurring - USD ($) $ in Thousands		Sep. 30, 2018	Dec. 31, 2017
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Derivative instruments, assets	[1],[2]	$ 21,379	$ 73,098
Deferred compensation plan assets	[1],[3]	587
Total, assets		21,966	73,098
Earn-out consideration	[4],[5]	18,240	24,732
Derivative instruments, liabilities	[2],[4]	78,447	18,188
Deferred compensation Plan liabilities	[4],[6]	598
Total, liabilities		97,285	42,920
Redeemable non-controlling interest	[7]		4,750
Fair Value, Inputs, Level 2
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Derivative instruments, assets	[1],[2]	21,379	73,098
Total, assets		21,379	73,098
Derivative instruments, liabilities	[2],[4]	78,447	18,188
Total, liabilities		78,447	18,188
Fair Value, Inputs, Level 3
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Deferred compensation plan assets	[1],[3]	587
Total, assets		587
Earn-out consideration	[4],[5]	18,240	24,732
Deferred compensation Plan liabilities	[4],[6]	598
Total, liabilities		$ 18,838	24,732
Redeemable non-controlling interest	[7]		$ 4,750
[1]	Included in prepaid expenses and other current assets and other assets in the consolidated balance sheets.
[2]	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.
[3]	Deferred compensation plan assets consist of life insurance policies. These life insurance policies 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 valuation hierarchy.
[4]	Included in accrued expenses and other current liabilities and other liabilities in the consolidated balance sheets.
[5]	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.
[6]	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 valuation hierarchy.
[7]	The Company’s estimate of the fair value of redeemable non-controlling interest is based on unobservable inputs considering the assumptions that market participants would make in pricing the obligation. Given the significance of the unobservable inputs, the valuation is classified in level 3 of the fair value hierarchy. See Note 3—Business Acquisitions.

Roll-Forward of Fair Value of E

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, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Fair Value Liabilities Measured On Recurring Basis Unobservable Input Reconciliation [Line Items]
Opening balance		$ 23,609	$ 23,274	$ 24,732	$ 22,435
Earn-out consideration payable in connection with acquisitions					2,320
Payments made on earn-out consideration		(83)	(5,756)	(1,559)	(7,239)
Change in fair value of earn-out consideration	[1]	(5,341)	11	(5,974)	(1,414)
Others	[2]	55	470	1,041	1,897
Ending balance		$ 18,240	$ 17,999	$ 18,240	$ 17,999
[1]	Changes in the fair value of earn-out consideration are reported in “other operating (income) expense, net” in the consolidated statements of income.
[2]	“Others” is comprised of interest expense included in “interest income (expense), net” and the impact of changes in foreign exchange reported in “foreign exchange gains (losses), net” in the consolidated statements of income. This change also includes a cumulative translation adjustment reported as a component of other comprehensive income (loss).

Roll-Forward of Fair Value of D

Roll-Forward of Fair Value of Deferred Compensation Plan Assets Categorized as Level 3 in Fair Value Hierarchy (Detail) - Deferred Compensation Plan Assets - USD ($) $ in Thousands		3 Months Ended	9 Months Ended
		Sep. 30, 2018	Sep. 30, 2018
Fair Value Assets Measured On Recurring Basis Unobservable Input Reconciliation [Line Items]
Additions		$ 595	$ 595
Change in fair value of deferred compensation plan assets	[1]	13	13
Others	[2]	(20)	(20)
Closing balance		$ 588	$ 588
[1]	Changes in the fair value of plan assets are reported in “other income (expense), net” in the consolidated statements of income.
[2]	“Others” is comprised of certain administrative charges which are reported in “selling, general and administrative expenses” in the consolidated statements of income.

Roll-Forward of Fair Value of_2

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, 2018	Sep. 30, 2018
Fair Value Liabilities Measured On Recurring Basis Unobservable Input Reconciliation [Line Items]
Additions		$ 595	$ 595
Change in fair value of deferred compensation plan liabilities	[1]	3	3
Ending balance		$ 598	$ 598
[1]	Changes in the fair value of deferred compensation liabilities are reported in “selling, general and administrative expenses” in the consolidated statements of income.

Derivative Financial Instrume_3

Derivative Financial Instruments - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Derivative [Line Items]
Gains (losses) recognized in income on ineffective portion of derivatives and excluded from effectiveness testing	$ 0	$ 0	$ 0	$ 0
Forward Foreign Exchange Contracts | Maximum
Derivative [Line Items]
Derivative financial instrument contracts, maturity period			51 months
Interest Rate Swaps | Maximum
Derivative [Line Items]
Derivative financial instrument contracts, maturity period			51 months

Aggregate Notional Principal Am

Aggregate Notional Principal Amounts of Outstanding Derivative Financial Instruments with Related Balance Sheet Exposure (Detail) - USD ($)		Sep. 30, 2018	Dec. 31, 2017
Derivative [Line Items]
Derivative financial instrument, balance sheet exposure asset (liability)	[1]	$ (57,068,000)	$ 54,910,000
United States Dollars (sell) Indian Rupees (buy)
Derivative [Line Items]
Derivative instrument notional principal amount	[2]	1,102,600,000	1,289,400,000
Derivative financial instrument, balance sheet exposure asset (liability)	[1]	(69,482,000)	54,398,000
United States Dollars (sell) Mexican Peso (buy)
Derivative [Line Items]
Derivative instrument notional principal amount	[2]	3,000,000	9,000,000
Derivative financial instrument, balance sheet exposure asset (liability)	[1]	149,000	(441,000)
United States Dollars (sell) Philippines Peso (buy)
Derivative [Line Items]
Derivative instrument notional principal amount	[2]	44,400,000	76,650,000
Derivative financial instrument, balance sheet exposure asset (liability)	[1]	(3,129,000)	69,000
Euro (sell) United States Dollars (buy)
Derivative [Line Items]
Derivative instrument notional principal amount	[2]	112,635,000	170,542,000
Derivative financial instrument, balance sheet exposure asset (liability)	[1]	3,788,000	(2,069,000)
Pound Sterling (buy) United States Dollars (sell)
Derivative [Line Items]
Derivative instrument notional principal amount	[2]	21,326,000	24,041,000
Derivative financial instrument, balance sheet exposure asset (liability)	[1]	(447,000)	253,000
Euro (sell) Romanian Leu (buy)
Derivative [Line Items]
Derivative instrument notional principal amount	[2]	24,455,000	35,826,000
Derivative financial instrument, balance sheet exposure asset (liability)	[1]	(212,000)	(892,000)
Japanese Yen (sell) Chinese Renminbi (buy)
Derivative [Line Items]
Derivative instrument notional principal amount	[2]	35,463,000	60,768,000
Derivative financial instrument, balance sheet exposure asset (liability)	[1]	(1,011,000)	1,918,000
Pound Sterling (sell) United States Dollars (buy)
Derivative [Line Items]
Derivative instrument notional principal amount	[2]	40,855,000	80,871,000
Derivative financial instrument, balance sheet exposure asset (liability)	[1]	(333,000)	(2,478,000)
Australian Dollars (sell) United States Dollars (buy)
Derivative [Line Items]
Derivative instrument notional principal amount	[2]	81,250,000	136,092,000
Derivative financial instrument, balance sheet exposure asset (liability)	[1]	2,104,000	(5,180,000)
Interest Rate Swap Floating To Fixed [Member]
Derivative [Line Items]
Derivative instrument notional principal amount	[2]	413,598,000	432,117,000
Derivative financial instrument, balance sheet exposure asset (liability)	[1]	$ 11,505,000	$ 9,332,000
[1]	Balance sheet exposure is denominated in U.S. dollars and denotes the mark-to-market impact of the derivative financial instruments on the reporting date.
[2]	Notional amounts are key elements of derivative financial instrument agreements but do not represent the amount exchanged by counterparties and do not measure the Company’s exposure to credit, 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.

Fair Value of Derivative Instru

Fair Value of Derivative Instruments and Location in Financial Statements (Detail) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Prepaid Expenses and Other Current Assets | Not Designated as Hedging Instrument
Derivatives Fair Value [Line Items]
Fair value of assets	$ 1,041	$ 4,635
Accrued Expenses and Other Current Liabilities | Not Designated as Hedging Instrument
Derivatives Fair Value [Line Items]
Fair value of liabilities	9,418	254
Cash Flow Hedges | Prepaid Expenses and Other Current Assets
Derivatives Fair Value [Line Items]
Fair value of assets	12,664	43,557
Cash Flow Hedges | Other Assets
Derivatives Fair Value [Line Items]
Fair value of assets	7,674	24,906
Cash Flow Hedges | Accrued Expenses and Other Current Liabilities
Derivatives Fair Value [Line Items]
Fair value of liabilities	31,831	10,092
Cash Flow Hedges | Other Liabilities
Derivatives Fair Value [Line Items]
Fair value of liabilities	$ 37,198	$ 7,842

Cash Flow Hedges, Gains (Losses

Cash Flow Hedges, Gains (Losses) Recorded as Component of Other Comprehensive Income (Loss) or Other Comprehensive Income (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Other Comprehensive Income (Loss) [Line Items]
Opening balance, before-tax amount	$ (10,277)	$ 52,167	$ 50,529	$ 37,461
Net gains (losses) reclassified into statement of income upon completion of hedged transactions, before-tax amount	173	15,451	12,734	40,251
Changes in fair value of effective portion of outstanding derivatives, net, before-tax amount	(38,242)	(7,760)	(86,487)	31,746
Gain (loss) on cash flow hedging derivatives, net, before-tax amount	(38,415)	(23,211)	(99,221)	(8,505)
Closing balance, before-tax amount	(48,692)	28,956	(48,692)	28,956
Opening balance, tax (expense) or benefit	1,824	(19,438)	(14,436)	(13,979)
Net gains (losses) reclassified into statement of income upon completion of hedged transactions, tax (expense) or benefit	47	(5,716)	(2,329)	(14,815)
Changes in fair value of effective portion of outstanding derivatives, net, tax (expense) or benefit	9,544	2,621	21,163	(11,937)
Gain (loss) on cash flow hedging derivatives, net, tax (expense) or benefit	9,497	8,337	23,492	2,878
Closing balance, tax (expense) or benefit	11,321	(11,101)	11,321	(11,101)
Opening balance, net of tax amount	(8,453)	32,729	36,093	23,482
Net gains (losses) reclassified into statement of income upon completion of hedged transactions, net of tax amount	220	9,735	10,405	25,436
Changes in fair value of effective portion of outstanding derivatives, net, net of tax amount	(28,698)	(5,139)	(65,324)	19,809
Gain (loss) on cash flow hedging derivatives, net of taxes amount	(28,918)	(14,874)	(75,729)	(5,627)
Closing balance, net of tax amount	(37,371)	$ 17,855	(37,371)	$ 17,855
ASU 2018-02
Other Comprehensive Income (Loss) [Line Items]
Adoption of ASU 2018-02, tax (expense) or benefit	$ 2,265		2,265
Adoption of ASU 2018-02, net of tax amount			$ 2,265

Gains or Losses Recorded as Com

Gains or Losses Recorded as Component of Other Comprehensive Income (Loss) or Other Comprehensive Income (Detail) - USD ($) $ in Thousands		3 Months Ended		9 Months Ended
		Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Other Comprehensive Income (Loss) [Line Items]
Amount of Gain (loss) recognized in OCI on Derivatives (Effective Portion)		$ (38,242)	$ (7,760)	$ (86,487)	$ 31,746
Amount of Gain (loss) reclassified from OCI into Statement of Income (Effective Portion)		173	15,451	12,734	40,251
Non designated Hedges, amount of (Gain) Loss recognized in Statement of Income on Derivatives		(6,450)	(1,350)	(23,279)	8,763
Net revenues
Other Comprehensive Income (Loss) [Line Items]
Amount of Gain (loss) reclassified from OCI into Statement of Income (Effective Portion)		1,002	403	(1,767)	6,429
Cost of Revenue
Other Comprehensive Income (Loss) [Line Items]
Amount of Gain (loss) reclassified from OCI into Statement of Income (Effective Portion)		(1,510)	11,666	9,438	26,655
Selling, General and Administrative Expenses
Other Comprehensive Income (Loss) [Line Items]
Amount of Gain (loss) reclassified from OCI into Statement of Income (Effective Portion)		(382)	3,213	2,543	7,368
Interest Expense
Other Comprehensive Income (Loss) [Line Items]
Amount of Gain (loss) reclassified from OCI into Statement of Income (Effective Portion)		1,063	169	2,520	(201)
Forward Foreign Exchange Contracts
Other Comprehensive Income (Loss) [Line Items]
Amount of Gain (loss) recognized in OCI on Derivatives (Effective Portion)		(38,960)	(7,779)	(91,180)	33,132
Forward Foreign Exchange Contracts | Foreign Exchange Gains (Losses), Net
Other Comprehensive Income (Loss) [Line Items]
Non designated Hedges, amount of (Gain) Loss recognized in Statement of Income on Derivatives	[1]	(6,450)	(1,350)	(23,279)	8,763
Interest Rate Swaps
Other Comprehensive Income (Loss) [Line Items]
Amount of Gain (loss) recognized in OCI on Derivatives (Effective Portion)		$ 718	$ 19	$ 4,693	$ (1,386)
[1]	These forward foreign exchange contracts were entered into to hedge fluctuations in foreign exchange rates for recognized balance sheet items such as receivables and intercompany borrowings, and were not originally designated as hedges under FASB guidance on derivatives and hedging. Realized gains (losses) and changes in the fair value of these derivatives are recorded in foreign exchange gains (losses), net in the consolidated statements of income.

Prepaid Expenses and Other Cu_3

Prepaid Expenses and Other Current Assets (Detail) - USD ($) $ in Thousands	Sep. 30, 2018		Dec. 31, 2017
Prepaid Expense And Other Assets Current [Abstract]
Advance income and non-income taxes	$ 85,452		$ 51,832
Deferred transition costs			62,029
Contract asset	19,932
Customer acquisition cost			19,327
Prepaid expenses	27,066		16,944
Derivative instruments	13,705		48,192
Employee advances	4,195		5,014
Deposits	7,290		4,719
Advances to suppliers	1,273		2,705
Others	51,093		25,580
Prepaid expenses and other current assets, net	$ 210,006	[1],[2]	$ 236,342
[1]	As a result of its adoption of ASC 606, the Company has offset contract assets amounting to $7,362 under “Prepaid expenses and other current assets” and $15,224 under “Other assets” against contract liabilities amounting $6,221 under “Accrued expenses and other current liabilities” and $16,365 under “Other liabilities” related to the same customer contract.
[2]	As a result of its adoption of ASC 606, the Company has reclassified deferred transition costs from “Prepaid expenses and other current assets” amounting to $49,248 and “Other assets” amounting to $84,403 to “Contract cost assets” amounting to $133,651.

Property, Plant and Equipment_3

Property, Plant and Equipment, Net (Detail) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Property Plant And Equipment [Abstract]
Property, plant and equipment, gross	$ 661,689	$ 666,031
Less: Accumulated depreciation and amortization	(450,307)	(459,001)
Property, plant and equipment, net	$ 211,382	$ 207,030

Property, Plant and Equipment_4

Property, Plant and Equipment, Net - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Property Plant And Equipment [Line Items]
Depreciation and amortization			$ 47,612	$ 42,271
Tangible assets write-down	$ 688		1,538
Technology Related Intangible Assets
Property Plant And Equipment [Line Items]
Tangible assets write-down			338
Computer Software Amortization
Property Plant And Equipment [Line Items]
Depreciation and amortization	3,715	$ 2,963	9,288	8,368
Effect of Reclassification of Foreign Exchange (Gains) Losses
Property Plant And Equipment [Line Items]
Depreciation and amortization	79	(517)	(423)	(1,211)
Depreciation Expense on Property, Plant And Equipment
Property Plant And Equipment [Line Items]
Depreciation and amortization	11,864	$ 11,479	36,500	$ 32,692
Computer Software
Property Plant And Equipment [Line Items]
Tangible assets write-down	$ 688		$ 1,200

Changes in Goodwill (Detail)

Changes in Goodwill (Detail) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2018	Dec. 31, 2017
Goodwill And Intangible Assets Disclosure [Abstract]
Opening balance	$ 1,337,122	$ 1,069,408
Goodwill relating to acquisitions consummated during the period	91,936	229,745
Impact of measurement period adjustments	254	(106)
Effect of exchange rate fluctuations	(42,904)	38,075
Closing balance	$ 1,386,408	$ 1,337,122

Goodwill and Intangible Asset_2

Goodwill and Intangible Assets - Additional Information (Detail) - USD ($) $ in Thousands		3 Months Ended		9 Months Ended
		Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
Goodwill And Intangible Assets Disclosure [Line Items]
Goodwill deductible for tax purposes		$ 205,581		$ 205,581		$ 120,617
Amortization of acquired intangible assets	[1]	9,372	$ 10,151	29,134	$ 25,780
Technology related internally developed intangibles
Goodwill And Intangible Assets Disclosure [Line Items]
Amortization of acquired intangible assets		499	0	1,389	0
Technology related internally developed intangibles | Effect of Reclassification of Foreign Exchange (Gains) Losses
Goodwill And Intangible Assets Disclosure [Line Items]
Amortization of acquired intangible assets		$ 2	$ 0	$ (12)	$ 0
[1]	Cost of revenue, selling, general and administrative expenses, other income (expense) and income from operations for the three and nine months ended September 30, 2017 have been restated due to the adoption of ASU No. 2017-07 with effect from January 1, 2018.

Summary of Intangible Assets (D

Summary of Intangible Assets (Detail) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Acquired Finite Lived Intangible Assets [Line Items]
Gross carrying amount	$ 512,588	$ 494,423
Accumulated amortization & Impairment	377,560	362,833
Net	135,028	131,590
Customer-Related Intangible Assets
Acquired Finite Lived Intangible Assets [Line Items]
Gross carrying amount	366,211	369,173
Accumulated amortization & Impairment	297,447	293,029
Net	68,764	76,144
Marketing-Related Intangible Assets
Acquired Finite Lived Intangible Assets [Line Items]
Gross carrying amount	54,633	52,443
Accumulated amortization & Impairment	44,448	39,212
Net	10,185	13,231
Technology-related intangible assets
Acquired Finite Lived Intangible Assets [Line Items]
Gross carrying amount	58,832	54,189
Accumulated amortization & Impairment	34,621	28,278
Net	24,211	25,911
Other Intangible Assets
Acquired Finite Lived Intangible Assets [Line Items]
Gross carrying amount	1,170	3,081
Accumulated amortization & Impairment	1,044	2,314
Net	126	767
Intangible Assets Under Development [Member]
Acquired Finite Lived Intangible Assets [Line Items]
Gross carrying amount	31,742	15,537
Net	$ 31,742	$ 15,537

Short-Term Borrowings - Additio

Short-Term Borrowings - Additional Information (Detail) - USD ($)	1 Months Ended	9 Months Ended	12 Months Ended
	Aug. 31, 2018	Sep. 30, 2018	Dec. 31, 2017	Aug. 09, 2018	Aug. 08, 2018
Line Of Credit Facility [Line Items]
Fund-based and non-fund-based credit facilities limits available		$ 13,890,000	$ 15,064,000
Utilization of credit facility for non fund-based usage		7,303,000	7,900,000
Credit facility, amount utilized		332,098,000	170,978,000
Short-term borrowings		$ 330,000,000	$ 170,000,000
Revolving credit facility, expiration month and year		Aug. 8, 2023
Margin over LIBOR	1.375%	1.375%	1.50%
Percentage of commitment fee		0.20%	0.25%
Revolving Credit Facility
Line Of Credit Facility [Line Items]
Credit facility, maximum borrowing capacity				$ 500,000,000	$ 350,000,000
Non-Fund-Based Credit Facility
Line Of Credit Facility [Line Items]
Credit facility, amount utilized		$ 2,098,000	$ 978,000
Fund-Based Credit Facility
Line Of Credit Facility [Line Items]
Margin over LIBOR		1.375%	1.50%

Long-Term Debt - Additional Inf

Long-Term Debt - Additional Information (Detail)	1 Months Ended		9 Months Ended		12 Months Ended
	Aug. 31, 2018USD ($)	Mar. 31, 2017USD ($)Day	Sep. 30, 2018USD ($)	Sep. 30, 2017USD ($)	Dec. 31, 2017USD ($)	Aug. 09, 2018USD ($)	Aug. 08, 2018USD ($)
Debt Instrument [Line Items]
Maturity date of loan agreement			Aug. 8, 2023
Margin over LIBOR	1.375%		1.375%		1.50%
Debt discount and underwriting fee			$ 4,293,000	$ 1,481,000
Genpact Luxembourg S.à r.l.
Debt Instrument [Line Items]
Debt discount and underwriting fee				$ 1,481,000
Revolving Credit Facility
Debt Instrument [Line Items]
Credit facility, maximum borrowing capacity						$ 500,000,000	$ 350,000,000
Term Loan Credit Facility
Debt Instrument [Line Items]
Debt amortization expense			$ 2,293,000		$ 1,848,000
Maturity date of loan agreement			Aug. 8, 2023
Debt amount outstanding			$ 669,207,000		698,152,000
Principal amount of term loan			$ 8,500,000
Credit facility, frequency of payments			Quarterly
2015 Facility
Debt Instrument [Line Items]
Margin over LIBOR	1.50%
Credit facility, base rate	0.50%
2015 Facility | Revolving Credit Facility
Debt Instrument [Line Items]
Credit facility, maximum borrowing capacity	$ 350,000,000
2015 Facility | Term Loan Credit Facility
Debt Instrument [Line Items]
Credit facility, maximum borrowing capacity	800,000,000
Outstanding term loan	550,814,000
Extinguished outstanding term loan	129,186,000
Amended 2015 Facility
Debt Instrument [Line Items]
Debt amortization expense	$ 2,029,000
Margin over LIBOR	1.375%
Credit facility, base rate	0.375%
Amended 2015 Facility | Revolving Credit Facility
Debt Instrument [Line Items]
Credit facility, maximum borrowing capacity	$ 500,000,000		$ 500,000,000
Debt amortization expense	$ 82,000
Maturity date of loan agreement	Aug. 8, 2023
Amended 2015 Facility | Term Loan Credit Facility
Debt Instrument [Line Items]
Outstanding term loan	$ 680,000,000
Additional funding	129,186,000
Change to outstanding principal of term loan	$ 0
3.70% Senior Notes | Genpact Luxembourg S.à r.l.
Debt Instrument [Line Items]
Debt amortization expense			1,847,000		2,239,000
Debt amount outstanding			$ 348,153,000		$ 347,761,000
Principal amount of senior notes issued		$ 350,000,000
Interest rate on senior notes		3.70%
Net proceeds from issue of senior notes		$ 348,519,000
Debt discount and underwriting fee		1,481,000
Other debt issuance costs		1,161,000
Total debt issuance cost		$ 2,642,000
Debt instrument, maturity date			Apr. 1, 2022
Debt instrument description			The Issuer will pay interest on the notes semi-annually in arrears on April 1 and October 1 of each year, ending on the maturity date of April 1, 2022.
Debt instrument redemption price percentage		100.00%
Debt instrument redemption date			Mar. 1, 2022
Debt repurchase price as percentage of aggregate principal value upon certain change of controls		101.00%
Maximum increase in downgrade of credit rating of notes to adjust interest rate payable		2.00%
Debt instrument, number of days to provide offer to exchange notes for outstanding unregistered notes | Day		455

Maturity Profile of Term Loan O

Maturity Profile of Term Loan Outstanding Net of Debt Amortization Expense (Detail) - Term Loan Credit Facility - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Debt Instrument [Line Items]
2,018	$ 8,365
2,019	33,483
2,020	33,509
2,021	33,537
2,022	33,564
2,023	526,749
Total	$ 669,207	$ 698,152

Accrued Expenses and Other Cu_3

Accrued Expenses and Other Current Liabilities (Detail) - USD ($) $ in Thousands	Sep. 30, 2018		Dec. 31, 2017
Accrued Liabilities And Other Liabilities [Abstract]
Accrued expenses	$ 178,414		$ 204,997
Accrued employee cost	175,424		204,506
Earn-out consideration	17,899		14,928
Statutory liabilities	33,411		36,283
Retirement benefits	21,482		21,074
Derivative instruments	41,249		10,346
Advance from customers			25,476
Contract liabilities	69,152
Deferred transition revenue			52,233
Other liabilities	16,318		13,093
Capital lease obligations	1,359		1,546
Accrued expenses and other current liabilities, net	$ 554,708	[1]	$ 584,482
[1]	As a result of its adoption of ASC 606, the Company has offset contract assets amounting to $7,362 under “Prepaid expenses and other current assets” and $15,224 under “Other assets” against contract liabilities amounting $6,221 under “Accrued expenses and other current liabilities” and $16,365 under “Other liabilities” related to the same customer contract.

Other Liabilities (Detail)

Other Liabilities (Detail) - USD ($) $ in Thousands	Sep. 30, 2018		Dec. 31, 2017
Other Liabilities Disclosure [Abstract]
Accrued employee cost	$ 9,062		$ 14,020
Earn-out consideration	341		9,804
Retirement benefits	44,593		40,520
Derivative instruments	37,198		7,842
Advance from customers			790
Contract liabilities	54,074
Deferred transition revenue			70,900
Others	27,453		22,069
Capital lease obligations	2,307		2,664
Other Liabilities	$ 175,028	[1]	$ 168,609
[1]	As a result of its adoption of ASC 606, the Company has offset contract assets amounting to $7,362 under “Prepaid expenses and other current assets” and $15,224 under “Other assets” against contract liabilities amounting $6,221 under “Accrued expenses and other current liabilities” and $16,365 under “Other liabilities” related to the same customer contract.

Net Defined Benefit Plan Costs

Net Defined Benefit Plan Costs (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Compensation And Retirement Disclosure [Abstract]
Service costs	$ 1,762	$ 1,814	$ 5,815	$ 5,391
Interest costs	900	776	2,834	2,303
Amortization of actuarial loss	344	221	899	653
Expected return on plan assets	(689)	(529)	(2,169)	(1,560)
Net defined benefit plan costs	$ 2,317	$ 2,282	$ 7,379	$ 6,787

Amounts Contributed to Defined

Amounts Contributed to Defined Contribution Plans in Various Jurisdictions (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Defined Contribution Plan Disclosure [Line Items]
Defined contribution plans, contributed amount	$ 16,133	$ 14,984	$ 51,554	$ 46,406
India
Defined Contribution Plan Disclosure [Line Items]
Defined contribution plans, contributed amount	6,269	5,731	18,274	16,514
U.K.
Defined Contribution Plan Disclosure [Line Items]
Defined contribution plans, contributed amount	2,033	1,887	7,357	5,961
China
Defined Contribution Plan Disclosure [Line Items]
Defined contribution plans, contributed amount	4,388	4,132	13,190	11,700
Other Regions
Defined Contribution Plan Disclosure [Line Items]
Defined contribution plans, contributed amount	980	1,006	3,312	3,083
U.S.
Defined Contribution Plan Disclosure [Line Items]
Defined contribution plans, contributed amount	$ 2,463	$ 2,228	$ 9,421	$ 9,148

Employee Benefit Plans - Additi

Employee Benefit Plans - Additional Information (Detail) - USD ($) $ in Thousands	Jul. 01, 2018	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
Deferred Compensation Arrangement With Individual Excluding Share Based Payments And Postretirement Benefits [Line Items]
Deferred compensation plan liability		$ 598		$ 598		$ 0
Cash surrender value of policies		587		587		$ 0
Change in fair value of plan assets		(8)	$ 0	(8)	$ 0
Change in fair value of deferred compensation liabilities		$ 3	$ 0	$ 3	$ 0
U.S.
Deferred Compensation Arrangement With Individual Excluding Share Based Payments And Postretirement Benefits [Line Items]
Vesting percentage of participants	100.00%
Employer discretionary vesting period	2 years
Earnings receivable minimum term	2 years
Earnings receivable lump sum or annual installment maximum terms	15 years
One-Year Anniversary of Approval of Contribution | U.S.
Deferred Compensation Arrangement With Individual Excluding Share Based Payments And Postretirement Benefits [Line Items]
Employer discretionary vesting percentage	50.00%
Two-Year Anniversary of Approval of Contribution | U.S.
Deferred Compensation Arrangement With Individual Excluding Share Based Payments And Postretirement Benefits [Line Items]
Employer discretionary vesting percentage	50.00%
Minimum | U.S.
Deferred Compensation Arrangement With Individual Excluding Share Based Payments And Postretirement Benefits [Line Items]
Individual qualifying base compensation, percentage	1.00%
Individual qualifying bonus compensation, percentage	1.00%
Maximum | U.S.
Deferred Compensation Arrangement With Individual Excluding Share Based Payments And Postretirement Benefits [Line Items]
Individual qualifying base compensation, percentage	80.00%
Individual qualifying bonus compensation, percentage	100.00%

Stock-Based Compensation - Addi

Stock-Based Compensation - Additional Information (Detail) - USD ($)		Apr. 11, 2012	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2016	May 09, 2017
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock based compensation cost			$ 13,224,000	$ 9,907,000	$ 31,567,000	$ 21,985,000
Options granted, contractual period, years					10 years
Unrecognized stock-based compensation cost for options			23,616,000		$ 23,616,000
Employee Stock Option
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Weighted average remaining requisite vesting period					4 years 2 months 12 days
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
Net settlement on vesting of restricted share units, shares					140,167
Vested RSU during the period	[1]				314,135
Unrecognized stock-based compensation cost			28,789,000		$ 28,789,000
Restricted Share Units (RSUs) | Vesting period 2016
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Net settlement on vesting of restricted share units, shares							52,055
Vested RSU during the period							52,482
Performance Units
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Weighted average remaining requisite vesting period					2 years
Vested RSU during the period	[2]				1,087,751
Unrecognized stock-based compensation cost			$ 52,234,000		$ 52,234,000
Employee Stock Purchase Plan
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Percentage of fair value per share allowed to eligible employees to purchase through payroll deductions					90.00%
Maximum percentage of employee's base salary allowed to be purchased			15.00%		15.00%
Maximum dollar amount of common shares allowed to be purchased					$ 25,000
Common shares reserved for issuance			4,200,000		4,200,000
Issuance of common shares under the employee stock purchase plan (in shares)					181,643	150,265
Compensation expense for ESPP			$ 210,000	$ 144,000	$ 591,000	$ 417,000
Minimum
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Award, vesting period, years					4 years
Minimum | Restricted Share Units (RSUs)
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Award, vesting period, years					3 months
Minimum | Performance Units
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Award, vesting period, years					6 months
Maximum
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Award, vesting period, years					5 years
Maximum | Restricted Share Units (RSUs)
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Award, vesting period, years					4 years
Maximum | Performance Units
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Award, vesting period, years					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		5,593,200
Number of common shares authorized for issuance		15,000,000
Genpact Limited 2017 Omnibus Incentive Compensation Plan
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of common shares authorized for issuance								15,000,000
[1]	209,076 RSUs that vested during the period were net settled upon vesting by issuing 140,167 shares (net of minimum statutory tax withholding). 52,875 RSUs vested in the year ended December 31, 2017, shares in respect of which will be issuable on December 31, 2018 after withholding shares to the extent of minimum statutory withholding taxes. 52,184 RSUs vested in the nine months ended September 30, 2018, in respect of which shares will be issuable in October 2018 after withholding shares to the extent of minimum statutory withholding taxes.
[2]	PUs that vested during the period were net settled upon vesting by issuing 691,958 shares (net of minimum statutory tax withholding).

Significant Assumptions used in

Significant Assumptions used in Determination of Fair Value of Options Granted (Detail)	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Dividend yield		0.97%
Expected life (in months)	84 months	84 months
Risk-free rate of interest, minimum	2.67%
Risk-free rate of Interest, maximum	2.93%
Volatility, minimum	22.55%
Volatility, maximum	22.73%
Risk-free rate of interest		2.25%
Volatility		24.28%
Minimum
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Dividend yield	0.95%
Maximum
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Dividend yield	1.01%

Summary of Stock Option Activit

Summary of Stock Option Activity (Detail) - USD ($) $ / shares in Units, $ in Thousands		9 Months Ended	12 Months Ended
		Sep. 30, 2018	Dec. 31, 2017
Shares arising out of options
Outstanding, shares arising out of options, beginning balance		5,134,645
Granted, shares arising out of options		2,638,106
Forfeited, shares arising out of options		(70,000)
Exercised, shares arising out of options		(441,076)
Outstanding, shares arising out of options, ending balance		7,261,675	5,134,645
Vested and expected to vest thereafter, shares arising out of options	[1]	7,086,270
Vested and exercisable, shares arising out of options		3,313,570
Weighted average grant-date fair value of options granted during the period		$ 8.32
Weighted average exercise price
Outstanding weighted average exercise price, beginning balance		19.52
Granted, weighted average exercise price		30.47
Forfeited, weighted average exercise price		27.65
Exercised, weighted average exercise price		16.46
Outstanding weighted average exercise price, ending balance		23.61	$ 19.52
Vested and expected to vest thereafter, weighted average exercise price	[1]	23.50
Vested and exercisable, weighted average exercise price		$ 17.69
Weighted average remaining contractual life (years)
Outstanding weighted average remaining contractual life (years)		6 years 7 months 6 days	5 years 7 months 6 days
Vested and expected to vest thereafter, weighted average remaining contractual life (years)	[1]	6 years 7 months 6 days
Vested and exercisable, weighted average remaining contractual life (years)		4 years
Aggregate intrinsic value
Exercised, aggregate intrinsic value		$ 6,242
Outstanding aggregate intrinsic value, ending balance		51,236
Vested and expected to vest thereafter, aggregate intrinsic value	[1]	50,729
Vested and exercisable, aggregate intrinsic value		$ 42,801
[1]	Options expected to vest reflect an estimated forfeiture rate.

Summary of Restricted Share Uni

Summary of Restricted Share Units Activity (Detail) - Restricted Share Units (RSUs)	9 Months Ended
	Sep. 30, 2018$ / sharesshares
Number of Restricted Share Units
Outstanding number of shares (Units), beginning balance	1,605,251
Granted, number of shares (Units)	478,562
Vested, number of shares (Units)	(314,135)	[1]
Forfeited, number of shares (Units)	(174,536)
Outstanding number of shares (Units), ending balance	1,595,142
Expected to vest, number of shares (Units)	1,382,971	[2]
Weighted Average Grant Date Fair Value
Outstanding weighted average grant date fair value, beginning balance | $ / shares	$ 26.17
Granted, weighted average grant date fair value | $ / shares	30.50
Vested, weighted average grant date fair value | $ / shares	25.17	[1]
Forfeited, weighted average grant date fair value | $ / shares	26.91
Outstanding weighted average grant date fair value, ending balance | $ / shares	$ 27.59
[1]	209,076 RSUs that vested during the period were net settled upon vesting by issuing 140,167 shares (net of minimum statutory tax withholding). 52,875 RSUs vested in the year ended December 31, 2017, shares in respect of which will be issuable on December 31, 2018 after withholding shares to the extent of minimum statutory withholding taxes. 52,184 RSUs vested in the nine months ended September 30, 2018, in respect of which shares will be issuable in October 2018 after withholding shares to the extent of minimum statutory withholding taxes.
[2]	The number of RSUs expected to vest reflects an estimated forfeiture rate.

Summary of Restricted Share U_2

Summary of Restricted Share Units Activity (Parenthetical) (Detail) - Restricted Share Units (RSUs) - shares		9 Months Ended	12 Months Ended
		Sep. 30, 2018	Dec. 31, 2017
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Vested RSU issued during the period	[1]	314,135
RSUs settled on vesting by issuing shares (net of minimum tax withholding)		140,167
Vested and Settled During 2018
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Vested RSU issued during the period		209,076
Vested in December 31, 2017
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Vested RSU issued during the period			52,875
Vested in September 30, 2018
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Vested RSU issued during the period		52,184
[1]	209,076 RSUs that vested during the period were net settled upon vesting by issuing 140,167 shares (net of minimum statutory tax withholding). 52,875 RSUs vested in the year ended December 31, 2017, shares in respect of which will be issuable on December 31, 2018 after withholding shares to the extent of minimum statutory withholding taxes. 52,184 RSUs vested in the nine months ended September 30, 2018, in respect of which shares will be issuable in October 2018 after withholding shares to the extent of minimum statutory withholding taxes.

Summary of Performance Units Ac

Summary of Performance Units Activity (Detail) - Performance Units	9 Months Ended
	Sep. 30, 2018$ / sharesshares
Number of Performance Units
Outstanding number of shares (Units), beginning balance	2,900,940
Granted, number of shares (Units)	1,682,740
Vested, number of shares (Units)	(1,087,751)	[1]
Forfeited, number of shares (Units)	(215,336)
Adjustment upon final determination of level of performance goal achievement	(4,780)	[2]
Outstanding number of shares (Units), ending balance	3,275,813
Expected to vest, number of shares (Units)	2,814,209	[3]
Weighted Average Grant Date Fair Value
Outstanding weighted average grant date fair value, beginning balance | $ / shares	$ 24.40
Granted, weighted average grant date fair value | $ / shares	30.62
Vested, weighted average grant date fair value | $ / shares	22.73	[1]
Forfeited, weighted average grant date fair value | $ / shares	25.50
Adjustment upon final determination of level of performance goal achievement | $ / shares	25.22	[2]
Outstanding weighted average grant date fair value, ending balance | $ / shares	$ 28.08
Maximum shares eligible to receive
Outstanding maximum shares eligible to receive, beginning balance	2,900,940
Granted, maximum shares eligible to receive	3,365,480
Vested, maximum shares eligible to receive	(1,087,751)	[1]
Forfeited, maximum shares eligible to receive	(234,236)
Adjustment upon final determination of level of performance goal achievement	(4,780)	[2]
Outstanding maximum shares eligible to receive, ending balance	4,939,653
[1]	PUs that vested during the period were net settled upon vesting by issuing 691,958 shares (net of minimum statutory tax withholding).
[2]	Represents an adjustment made in March 2018 to the number of shares subject to the PUs granted in 2017 upon certification of the level of achievement of the performance targets underlying such awards.
[3]	The number of PUs expected to vest has been adjusted by an estimated forfeiture rate.

Summary of Performance Units _2

Summary of Performance Units Activity (Parenthetical) (Detail)	9 Months Ended
	Sep. 30, 2018shares
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Net settlement on vesting of performance units, shares	691,958

Capital Stock - Additional Info

Capital Stock - Additional Information (Detail) - USD ($)

Sep. 19, 2018

Jun. 20, 2018

Mar. 21, 2018

Feb. 12, 2018

Jan. 17, 2018

Dec. 29, 2017

Sep. 21, 2017

Jun. 28, 2017

Mar. 30, 2017

Mar. 28, 2017

Feb. 28, 2017

Sep. 30, 2018

Sep. 30, 2017

Dec. 31, 2017

Mar. 29, 2017

Feb. 10, 2017

Dec. 31, 2016

Class Of Stock [Line Items]

Stock repurchase authorized amount

$ 1,250,000,000

$ 750,000,000

Additional stock repurchase authorized amount

$ 500,000,000

Shares repurchased and retired (in shares)

4,114,882

808,293

Common stock shares repurchased price per share

$ 31.62

$ 24.48

Aggregate amount of common stock shares repurchased

$ 130,103,000

$ 219,784,000

Expenses related to stock purchases

82,000

16,000

Quarterly dividend declared

$ 0.075

$ 0.06

$ 0.06

Annual dividend

$ 0.24

Dividend

$ 14,253,000

$ 14,240,000

$ 14,408,000

$ 11,581,000

$ 11,558,000

$ 11,957,000

Dividends payable, date declared

2018-02

2017-02

Dividends paid per share

$ 0.075

$ 0.075

$ 0.075

$ 0.06

$ 0.06

$ 0.06

Percentage Increase In Quarterly Cash Dividend

25.00%

Planned annual dividend

$ 0.30

$ 0.24

First Quarter Dividend

Class Of Stock [Line Items]

Dividend payment date

Mar. 21, 2018

Mar. 28, 2017

Dividends payable, date of record

Mar. 9, 2018

Mar. 10, 2017

Second Quarter Dividend

Class Of Stock [Line Items]

Dividend payment date

Jun. 20, 2018

Jun. 28, 2017

Dividends payable, date of record

Jun. 8, 2018

Jun. 12, 2017

Third Quarter Dividend

Class Of Stock [Line Items]

Dividend payment date

Sep. 19, 2018

Sep. 21, 2017

Dividends payable, date of record

Sep. 10, 2018

Sep. 8, 2017

Accelerated Share Repurchase Agreement

Class Of Stock [Line Items]

Aggregate purchase price of common shares

$ 200,000,000

Initial delivery of common shares received

6,578,947

Additional delivery of common shares received

350,006

Final delivery of common shares received

163,975

Delivery of weighted average price per share of common shares

$ 28.20

Share Repurchase Open Market

Class Of Stock [Line Items]

Aggregate amount of common stock shares repurchased

$ 130,103,000

$ 19,784,000

Earnings Per Share - Additional

Earnings Per Share - Additional Information (Detail) - shares	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Earnings Per Share [Abstract]
Number of stock awards outstanding but not included in the computation of diluted earnings per common share	3,222,303	1,113,307	2,051,062	1,122,559

Earnings Per Share (Detail)

Earnings Per Share (Detail) - USD ($) $ / shares in Units, $ in Thousands		3 Months Ended		9 Months Ended
		Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Earnings Per Share (Abstract)
Net income available to Genpact Limited common shareholders	[1]	$ 73,603	$ 73,745	$ 202,872	$ 196,029
Weighted average number of common shares used in computing basic earnings per common share	[1]	190,024,924	192,124,366	190,991,405	194,221,162
Dilutive effect of stock-based awards		3,090,845	2,823,333	3,265,366	2,890,852
Weighted average number of common shares used in computing dilutive earnings per common share	[1]	193,115,769	194,947,699	194,256,771	197,112,014
Basic	[1]	$ 0.39	$ 0.38	$ 1.06	$ 1.01
Diluted	[1]	$ 0.38	$ 0.38	$ 1.04	$ 0.99
[1]	Cost of revenue, selling, general and administrative expenses, other income (expense) and income from operations for the three and nine months ended September 30, 2017 have been restated due to the adoption of ASU No. 2017-07 with effect from January 1, 2018.

Net Revenues Disaggregated by C

Net Revenues Disaggregated by Customer (Detail) - USD ($) $ in Thousands		3 Months Ended		9 Months Ended
		Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Segment Reporting Information [Line Items]
Total net revenues	[1]	$ 747,978	$ 708,824	$ 2,165,451	$ 2,002,516
General Electric Company
Segment Reporting Information [Line Items]
Total net revenues		64,507	72,241	188,000	204,687
Global Clients
Segment Reporting Information [Line Items]
Total net revenues		$ 683,471	$ 636,583	$ 1,977,451	$ 1,797,829
[1]	Cost of revenue, selling, general and administrative expenses, other income (expense) and income from operations for the three and nine months ended September 30, 2017 have been restated due to the adoption of ASU No. 2017-07 with effect from January 1, 2018.

Net Revenues for Service Type (

Net Revenues for Service Type (Detail) - USD ($) $ in Thousands		3 Months Ended		9 Months Ended
		Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Segment Reporting Information [Line Items]
Total net revenues	[1]	$ 747,978	$ 708,824	$ 2,165,451	$ 2,002,516
Business Process Outsourcing
Segment Reporting Information [Line Items]
Total net revenues		622,940	583,273	1,802,912	1,650,783
IT Services
Segment Reporting Information [Line Items]
Total net revenues		$ 125,038	$ 125,551	$ 362,539	$ 351,733
[1]	Cost of revenue, selling, general and administrative expenses, other income (expense) and income from operations for the three and nine months ended September 30, 2017 have been restated due to the adoption of ASU No. 2017-07 with effect from January 1, 2018.

Revenues from Clients Based on

Revenues from Clients Based on Industrial Verticals (Detail) - USD ($) $ in Thousands		3 Months Ended		9 Months Ended
		Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Segment Reporting Information [Line Items]
Total net revenues	[1]	$ 747,978	$ 708,824	$ 2,165,451	$ 2,002,516
Banking, Financial Services and Insurance
Segment Reporting Information [Line Items]
Total net revenues		261,501	283,239	815,914	790,822
Consumer Goods, Retail, Life Sciences and Healthcare
Segment Reporting Information [Line Items]
Total net revenues		225,570	212,453	633,744	613,990
High tech, Manufacturing and Services
Segment Reporting Information [Line Items]
Total net revenues		$ 260,907	$ 213,132	$ 715,793	$ 597,704
[1]	Cost of revenue, selling, general and administrative expenses, other income (expense) and income from operations for the three and nine months ended September 30, 2017 have been restated due to the adoption of ASU No. 2017-07 with effect from January 1, 2018.

Net Revenues from Geographic Ar

Net Revenues from Geographic Areas Based on Location of Service Delivery Centers (Detail) - USD ($) $ in Thousands		3 Months Ended		9 Months Ended
		Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Segment Reporting Information [Line Items]
Total net revenues	[1]	$ 747,978	$ 708,824	$ 2,165,451	$ 2,002,516
India
Segment Reporting Information [Line Items]
Total net revenues		408,169	442,463	1,262,225	1,265,841
Asia, other than India
Segment Reporting Information [Line Items]
Total net revenues		83,844	75,493	241,535	212,902
Americas
Segment Reporting Information [Line Items]
Total net revenues		152,121	108,964	456,241	303,022
Europe
Segment Reporting Information [Line Items]
Total net revenues		$ 103,844	$ 81,904	$ 205,450	$ 220,751
[1]	Cost of revenue, selling, general and administrative expenses, other income (expense) and income from operations for the three and nine months ended September 30, 2017 have been restated due to the adoption of ASU No. 2017-07 with effect from January 1, 2018.

Net Revenues - Additional Infor

Net Revenues - Additional Information (Detail)	9 Months Ended
	Sep. 30, 2018
Revenues [Abstract]
Billing cycle period	30 days

Details of Company's Contract L

Details of Company's Contract Liabilities (Detail) - USD ($) $ in Thousands		3 Months Ended	9 Months Ended
		Sep. 30, 2018	Sep. 30, 2018
Revenues [Abstract]
Advance from customers, Opening balance		$ 30,341	$ 26,266
Advance from customers, Gross opening balance		30,341	26,266
Advance from customers, Additions		9,152	25,888
Advance from customers, Effect of business combinations		273	273
Advance from customers, Revenue recognized		(11,934)	(23,837)
Advance from customers, Currency translation adjustments		(147)	(905)
Advance from customers, Gross closing balance		27,685	27,685
Advance from customers, Closing balance	[1]	27,685	27,685
Deferred transition revenue, Opening balance		98,962	101,785
Deferred transition revenue, Impact of opening balance offset		23,735	21,348
Deferred transition revenue, Gross opening balance		122,697	123,133
Deferred transition revenue, Additions		16,881	49,592
Deferred transition revenue, Effect of business combinations		75	75
Deferred transition revenue, Revenue recognized		(21,143)	(53,499)
Deferred transition revenue, Currency translation adjustments		(383)	(1,174)
Deferred transition revenue, Gross closing balance		118,127	118,127
Deferred transition revenue, Impact of closing balance offset with contract asset		22,586	22,586
Deferred transition revenue, Closing Balance	[1]	$ 95,541	$ 95,541
[1]	(a) Included in "accrued expenses and other current liabilities" and "other liabilities" in the consolidated balance sheet.

Estimated Revenue Expected to R

Estimated Revenue Expected to Recognized in Future Related to Remaining Performance Obligation (Detail) $ in Thousands	Sep. 30, 2018USD ($)
Revenue Remaining Performance Obligation Expected Timing Of Satisfaction [Line Items]
Revenue, Remaining Performance Obligation	$ 96,086
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date: 2018-10-01
Revenue Remaining Performance Obligation Expected Timing Of Satisfaction [Line Items]
Revenue, Remaining Performance Obligation	$ 42,012
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period	3 months
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date: 2019-01-01
Revenue Remaining Performance Obligation Expected Timing Of Satisfaction [Line Items]
Revenue, Remaining Performance Obligation	$ 37,242
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period	2 years
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date: 2021-01-01
Revenue Remaining Performance Obligation Expected Timing Of Satisfaction [Line Items]
Revenue, Remaining Performance Obligation	$ 15,224
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period	2 years
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date: 2023-01-01
Revenue Remaining Performance Obligation Expected Timing Of Satisfaction [Line Items]
Revenue, Remaining Performance Obligation	$ 1,608
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period

Estimated Revenue Expected to_2

Estimated Revenue Expected to Recognized in Future Related to Remaining Performance Obligation (Detail 1) $ in Thousands	Sep. 30, 2018USD ($)
Revenue Remaining Performance Obligation Expected Timing Of Satisfaction [Line Items]
Revenue, Remaining Performance Obligation	$ 96,086

Details of Company's Contract A

Details of Company's Contract Assets (Detail) - USD ($) $ in Thousands		3 Months Ended	9 Months Ended
		Sep. 30, 2018	Sep. 30, 2018
Revenues [Abstract]
Opening balance		$ 41,671	$ 43,366
Impact of opening balance offset		23,735	21,348
Gross opening balance		65,406	64,714
Additions		9,710	29,228
Reduction in revenue recognized		(10,706)	(29,532)
Gross closing balance		64,410	64,410
Impact of closing balance offset with contract liability		22,586	22,586
Closing balance	[1]	$ 41,824	$ 41,824
[1]	Included in "prepaid expenses and other current assets" and "other assets" in the consolidated balance sheet.

Details of Company's Contract C

Details of Company's Contract Cost Assets (Detail) - USD ($) $ in Thousands		3 Months Ended	9 Months Ended
		Sep. 30, 2018	Sep. 30, 2018
Revenues [Line Items]
Closing balance	[1],[2]	$ 160,110	$ 160,110
Sales Incentive Programs
Revenues [Line Items]
Opening balance		24,808	23,227
Closing balance		26,459	26,459
Amortized contract cost asset amount		3,666	10,509
Process Transition Activities
Revenues [Line Items]
Opening balance		137,370	139,284
Closing balance		133,651	133,651
Amortized contract cost asset amount		$ 19,974	$ 54,874
[1]	As a result of its adoption of ASC 606, the Company has reclassified deferred transition costs from “Prepaid expenses and other current assets” amounting to $49,248 and “Other assets” amounting to $84,403 to “Contract cost assets” amounting to $133,651.
[2]	The cumulative impact of the adoption of ASC 606 resulted in a $160,110 increase in "Contract cost assets," which includes the reclassification of $133,651 (refer to note a in the table above) and a closing balance of $26,459 related to sales incentive programs, with a corresponding impact on retained earnings of $ 20,477 and on deferred tax assests of $5,982 which has been offset against deferred tax assets.

Cost of Revenue (Detail)

Cost of Revenue (Detail) - USD ($) $ in Thousands		3 Months Ended		9 Months Ended
		Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Component Of Operating Other Cost And Expense [Line Items]
Cost of revenue	[1]	$ 481,412	$ 428,790	$ 1,388,634	$ 1,226,635
Personnel expenses
Component Of Operating Other Cost And Expense [Line Items]
Cost of revenue		326,717	292,852	959,648	846,598
Operational expenses
Component Of Operating Other Cost And Expense [Line Items]
Cost of revenue		141,236	123,995	389,702	346,300
Depreciation and amortization
Component Of Operating Other Cost And Expense [Line Items]
Cost of revenue		$ 13,459	$ 11,943	$ 39,284	$ 33,737
[1]	Cost of revenue, selling, general and administrative expenses, other income (expense) and income from operations for the three and nine months ended September 30, 2017 have been restated due to the adoption of ASU No. 2017-07 with effect from January 1, 2018.

Selling, General and Administ_3

Selling, General and Administrative Expenses (Detail) - USD ($) $ in Thousands		3 Months Ended			9 Months Ended
		Sep. 30, 2018		Sep. 30, 2017	Sep. 30, 2018		Sep. 30, 2017
Component Of Operating Other Cost And Expense [Line Items]
Selling, general and administrative expenses	[1]	$ 168,010	[2]	$ 172,028	$ 515,285	[3]	$ 500,644
Personnel expenses
Component Of Operating Other Cost And Expense [Line Items]
Selling, general and administrative expenses		125,838		126,545	380,532		371,657
Operational expenses
Component Of Operating Other Cost And Expense [Line Items]
Selling, general and administrative expenses		39,551		42,984	126,860		121,664
Depreciation and amortization
Component Of Operating Other Cost And Expense [Line Items]
Selling, general and administrative expenses		$ 2,621		$ 2,499	$ 7,893		$ 7,323
[1]	Cost of revenue, selling, general and administrative expenses, other income (expense) and income from operations for the three and nine months ended September 30, 2017 have been restated due to the adoption of ASU No. 2017-07 with effect from January 1, 2018.
[2]	During the three months ended September 30, 2018, the Company amortized $3,666 in contract costs related to obtaining a contract. Following the adoption of ASC Topic 606, the Company capitalized such costs in an amount of $5,317, resulting in a net adjustment of $1,651 with a corresponding impact on income tax expense of $347.
[3]	During the nine months ended September 30, 2018, the Company amortized $10,509 in contract costs related to obtaining a contract. Following the adoption of ASC Topic 606, the Company capitalized such costs in an amount of $13,741, resulting in a net adjustment of $3,232 with a corresponding impact on income tax expense of $679.

Other Operating Income (Expense

Other Operating Income (Expense), Net (Detail) - USD ($) $ in Thousands		3 Months Ended		9 Months Ended
		Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Other Income And Expenses [Abstract]
Other operating (income) expense		$ (191)	$ (75)	$ (477)	$ (7,103)
Provision for impairment of intangible assets and property, plant and equipment		688		1,538
Change in fair value of earn-out consideration and deferred consideration (relating to business acquisitions)		(5,341)	11	(5,974)	(1,414)
Other operating (income) expense, net	[1]	$ (4,844)	$ (64)	$ (4,913)	$ (8,517)
[1]	Cost of revenue, selling, general and administrative expenses, other income (expense) and income from operations for the three and nine months ended September 30, 2017 have been restated due to the adoption of ASU No. 2017-07 with effect from January 1, 2018.

Interest Income (Expense), Ne_2

Interest Income (Expense), Net (Detail) - USD ($) $ in Thousands		3 Months Ended		9 Months Ended
		Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Other Income And Expenses [Abstract]
Interest income		$ 3,328	$ 2,549	$ 8,472	$ 4,543
Interest expense		(12,467)	(11,273)	(36,118)	(28,610)
Interest income (expense), net	[1]	$ (9,139)	$ (8,724)	$ (27,646)	$ (24,067)
[1]	Cost of revenue, selling, general and administrative expenses, other income (expense) and income from operations for the three and nine months ended September 30, 2017 have been restated due to the adoption of ASU No. 2017-07 with effect from January 1, 2018.

Income Taxes - Additional Infor

Income Taxes - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended			9 Months Ended		12 Months Ended
	Sep. 30, 2018	Mar. 31, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
Income Tax Disclosure [Abstract]
U.S. federal corporate income tax rate				21.00%		35.00%
Effective tax rate	24.70%		18.40%	20.80%	18.40%
Increase in tax expense due to certain periodic discrete items	$ 4,749			$ 6,589
Tax gain relating to derivatives						$ 2,265
Excess tax benefits relating to exercise of stock awards recorded through retained earnings		$ 2,265
Unrecognized tax benefits	22,674			22,674		26,060
Unrecognized tax benefits that would impact effective tax rate	21,492			21,492		24,877
Unrecognized tax benefits, interest on income taxes accrued	4,578			4,578		4,614
Unrecognized tax benefits, excluding exchange rate differences for interest recognized				542		(224)
Accrued penalties	$ 931			$ 931		$ 1,033

Activities Related to Unrecogni

Activities Related to Unrecognized Tax Benefits for Uncertain Tax Positions (Detail) $ in Thousands	9 Months Ended
	Sep. 30, 2018USD ($)
Income Tax Uncertainties [Abstract]
Beginning balance	$ 26,060
Increase related to prior year tax positions, including recorded in acquisition accounting	228
Decrease related to prior year tax positions	(236)
Decrease related to prior year tax position due to lapse of applicable statute of limitation	(1,244)
Effect of exchange rate changes	(2,134)
Ending balance	$ 22,674

Related Party Transactions - Ad

Related Party Transactions - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
Related Party Transaction [Line Items]
Investment in equity affiliates	$ 825		$ 825		$ 886
Affiliate of Significant Shareholder
Related Party Transaction [Line Items]
Recognized net revenues	113	$ 112	552	$ 299
Non-Consolidating Affiliates
Related Party Transaction [Line Items]
Recognized net revenues		0		5,400
Cost of revenue	414	336	863	1,245
Selling, general and administrative expenses, net of recovery	68	51	158	199
Investment in equity affiliates				496
Charges to equity-method investment				2,849
Investment in equity affiliates	825		825		$ 886
Cost reimbursements to non-consolidating affiliates				477
Non-Consolidating Affiliates | U.K.
Related Party Transaction [Line Items]
Payment for affiliate under tax sharing arrangement				3,847
Significant Shareholder of Company
Related Party Transaction [Line Items]
Selling, general and administrative expenses, net of recovery	$ 10	$ 6	$ 20	$ 51

Other Income (Expense), net (De

Other Income (Expense), net (Detail) - USD ($) $ in Thousands		3 Months Ended		9 Months Ended
		Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Other Nonoperating Income Expense [Abstract]
Government incentives		$ 5,154		$ 30,850	$ 11,882
Other income/(expense)		231	$ (4,498)	(167)	(4,267)
Other Income (expense), net	[1]	$ 5,385	$ (4,498)	$ 30,683	$ 7,615
[1]	Cost of revenue, selling, general and administrative expenses, other income (expense) and income from operations for the three and nine months ended September 30, 2017 have been restated due to the adoption of ASU No. 2017-07 with effect from January 1, 2018.

Commitments and Contingencies -

Commitments and Contingencies - Additional Information (Detail) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2018	Dec. 31, 2017
Commitments And Contingencies [Line Items]
Bank guarantees, outstanding	$ 9,401	$ 8,879
Capital Addition Purchase Commitments
Commitments And Contingencies [Line Items]
Commitments and contingencies	$ 8,901	$ 8,314

Subsequent Events - Additional

Subsequent Events - Additional Information (Detail) - $ / shares	Oct. 23, 2018	Feb. 12, 2018	Feb. 28, 2017	Dec. 31, 2017
Subsequent Event [Line Items]
Quarterly dividend declared		$ 0.075	$ 0.06	$ 0.06
Subsequent Event | Fourth Quarter Dividend
Subsequent Event [Line Items]
Quarterly dividend declared, date	Oct. 23, 2018
Quarterly dividend declared	$ 0.075
Dividend payment date	Dec. 19, 2018
Dividends payable, date of record	Dec. 10, 2018

Guarantor Financial Informati_3

Guarantor Financial Information - Additional Information (Detail) - Genpact Luxembourg S.à r.l. - 3.70% Senior Notes	Mar. 31, 2017USD ($)
Debt Instrument [Line Items]
Principal amount of senior notes issued	$ 350,000,000
Interest rate on senior notes	3.70%

Guarantor Financial Informati_4

Guarantor Financial Information - Condensed Consolidating Balance Sheet (Detail) - USD ($) $ in Thousands		Sep. 30, 2018		Dec. 31, 2017	Sep. 30, 2017	Dec. 31, 2016
Current assets
Cash and cash equivalents		$ 401,230		$ 504,468	$ 440,055	$ 422,623
Accounts receivable, net		710,045		693,085
Prepaid expenses and other current assets		210,006	[1],[2]	236,342
Total current assets		1,321,281		1,433,895
Property, plant and equipment, Net		211,382		207,030
Deferred tax assets		94,212	[3]	76,929
Investment in equity affiliates		825		886
Intangible assets, net		135,028		131,590
Goodwill		1,386,408		1,337,122		1,069,408
Contract cost assets	[2],[3]	160,110
Other assets		147,383	[1],[2]	262,169
Total assets		3,456,629		3,449,621
Current liabilities
Short-term borrowings		330,000		170,000
Current portion of long-term debt		33,476		39,226
Accounts payable		14,436		15,050
Income taxes payable		73,567		30,026
Accrued expenses and other current liabilities		554,708	[1]	584,482
Total current liabilities		1,006,187		838,784
Long-term debt, less current portion		983,884		1,006,687
Deferred tax liabilities		6,512		6,747
Other liabilities		175,028	[1]	168,609
Total liabilities		2,171,611		2,020,827
Redeemable non-controlling interest				4,750
Shareholders' equity		1,285,018		1,424,044
Commitments and contingencies
Total liabilities, redeemable non-controlling interest and equity		3,456,629		3,449,621
Eliminations
Current assets
Accounts receivable intercompany, net		(98,549)		(82,935)
Intercompany loans		(2,097,678)		(1,815,391)
Intercompany other receivable		(237,018)		(197,163)
Total current assets		(2,433,245)		(2,095,489)
Intercompany loans		(600,000)		(500,000)
Investment in subsidiaries		(3,923,376)		(3,819,975)
Investment in debentures, intercompany		(551,344)		(717,909)
Intercompany other receivable		(68,866)		(49,761)
Total assets		(7,576,831)		(7,183,134)
Current liabilities
Intercompany loans		(2,097,678)		(1,815,391)
Intercompany accounts payable		(98,549)		(82,935)
Intercompany other payable		(237,018)		(197,163)
Total current liabilities		(2,433,245)		(2,095,489)
Intercompany other payable		(68,866)		(49,761)
Non current intercompany loans payable		(1,151,344)		(1,217,909)
Total liabilities		(3,653,455)		(3,363,159)
Shareholders' equity		(3,923,376)		(3,819,975)
Commitments and contingencies
Total liabilities, redeemable non-controlling interest and equity		(7,576,831)		(7,183,134)
Issuer/Subsidiary
Current assets
Cash and cash equivalents		6,027		4,507	7,520	11,215
Issuer/Subsidiary | Reportable Legal Entities
Current assets
Cash and cash equivalents		6,027		4,507
Accounts receivable intercompany, net		98,549		82,935
Intercompany loans		350,668		194,854
Intercompany other receivable		11,807		25,343
Prepaid expenses and other current assets		674		311
Total current assets		467,725		307,950
Property, plant and equipment, Net		427		391
Intercompany loans		100,000
Investment in subsidiaries		529,208		426,410
Investment in debentures, intercompany		551,344		717,909
Other assets		631
Total assets		1,649,335		1,452,660
Current liabilities
Short-term borrowings		100,000
Intercompany loans		33,674		38,000
Current portion of long-term debt		4,965
Accounts payable		56		103
Income taxes payable		523		885
Intercompany other payable		87,298		29,526
Accrued expenses and other current liabilities		6,042		5,995
Total current liabilities		232,558		74,509
Long-term debt, less current portion		441,766		347,761
Non current intercompany loans payable		500,000		500,000
Other liabilities		340		1,211
Total liabilities		1,174,664		923,481
Shareholders' equity		474,671		529,179
Commitments and contingencies
Total liabilities, redeemable non-controlling interest and equity		1,649,335		1,452,660
Parent/Guarantor
Current assets
Cash and cash equivalents		482		2,136	2,238	7,849
Parent/Guarantor | Reportable Legal Entities
Current assets
Cash and cash equivalents		482		2,136
Intercompany loans		1,300
Intercompany other receivable		72,048		82,631
Prepaid expenses and other current assets		2,219		1,276
Total current assets		76,049		86,043
Investment in subsidiaries		2,899,161		2,864,386
Intercompany other receivable		68,866		49,761
Total assets		3,044,076		3,000,190
Current liabilities
Intercompany loans		1,772,537		1,597,537
Accounts payable				58
Intercompany other payable		65,376		59,266
Accrued expenses and other current liabilities		4,238		2,390
Total current liabilities		1,842,151		1,659,251
Other liabilities		152		153
Total liabilities		1,842,303		1,659,404
Shareholders' equity		1,201,773		1,340,786
Commitments and contingencies
Total liabilities, redeemable non-controlling interest and equity		3,044,076		3,000,190
Non-Guarantor Subsidiaries
Current assets
Cash and cash equivalents		394,721		497,825	$ 430,297	$ 403,559
Non-Guarantor Subsidiaries | Reportable Legal Entities
Current assets
Cash and cash equivalents		394,721		497,825
Accounts receivable, net		710,045		693,085
Intercompany loans		1,745,710		1,620,537
Intercompany other receivable		153,163		89,189
Prepaid expenses and other current assets		207,113		234,755
Total current assets		3,210,752		3,135,391
Property, plant and equipment, Net		210,955		206,639
Intercompany loans		500,000		500,000
Deferred tax assets		94,212		76,929
Investment in subsidiaries		495,007		529,179
Investment in equity affiliates		825		886
Intangible assets, net		135,028		131,590
Goodwill		1,386,408		1,337,122
Contract cost assets		160,110
Other assets		146,752		262,169
Total assets		6,340,049		6,179,905
Current liabilities
Short-term borrowings		230,000		170,000
Intercompany loans		291,467		179,854
Current portion of long-term debt		28,511		39,226
Accounts payable		14,380		14,889
Intercompany accounts payable		98,549		82,935
Income taxes payable		73,044		29,141
Intercompany other payable		84,344		108,371
Accrued expenses and other current liabilities		544,428		576,097
Total current liabilities		1,364,723		1,200,513
Long-term debt, less current portion		542,118		658,926
Deferred tax liabilities		6,512		6,747
Intercompany other payable		68,866		49,761
Non current intercompany loans payable		651,344		717,909
Other liabilities		174,536		167,245
Total liabilities		2,808,099		2,801,101
Redeemable non-controlling interest				4,750
Shareholders' equity		3,531,950		3,374,054
Commitments and contingencies
Total liabilities, redeemable non-controlling interest and equity		$ 6,340,049		$ 6,179,905
[1]	As a result of its adoption of ASC 606, the Company has offset contract assets amounting to $7,362 under “Prepaid expenses and other current assets” and $15,224 under “Other assets” against contract liabilities amounting $6,221 under “Accrued expenses and other current liabilities” and $16,365 under “Other liabilities” related to the same customer contract.
[2]	As a result of its adoption of ASC 606, the Company has reclassified deferred transition costs from “Prepaid expenses and other current assets” amounting to $49,248 and “Other assets” amounting to $84,403 to “Contract cost assets” amounting to $133,651.
[3]	The cumulative impact of the adoption of ASC 606 resulted in a $160,110 increase in "Contract cost assets," which includes the reclassification of $133,651 (refer to note a in the table above) and a closing balance of $26,459 related to sales incentive programs, with a corresponding impact on retained earnings of $ 20,477 and on deferred tax assests of $5,982 which has been offset against deferred tax assets.

Guarantor Financial Informati_5

Guarantor Financial Information - Condensed Consolidating Statement of Income (Loss) (Detail) - USD ($) $ in Thousands		3 Months Ended			9 Months Ended
		Sep. 30, 2018		Sep. 30, 2017	Sep. 30, 2018		Sep. 30, 2017
Net revenues	[1]	$ 747,978		$ 708,824	$ 2,165,451		$ 2,002,516
Cost of revenue	[1]	481,412		428,790	1,388,634		1,226,635
Gross profit	[1]	266,566		280,034	776,817		775,881
Operating expenses:
Selling, general and administrative expenses	[1]	168,010	[2]	172,028	515,285	[3]	500,644
Amortization of acquired intangible assets	[1]	9,372		10,151	29,134		25,780
Other operating (income) expense, net	[1]	(4,844)		(64)	(4,913)		(8,517)
Income from operations	[1]	94,028		97,919	237,311		257,974
Foreign exchange gains (losses), net	[1]	7,450		5,045	15,053		2,045
Interest income (expense), net	[1]	(9,139)		(8,724)	(27,646)		(24,067)
Other income (expense), net	[1]	5,385		(4,498)	30,683		7,615
Income before equity-method investment activity, net and income tax expense	[1]	97,724		89,742	255,401		243,567
Gain (loss) on equity-method investment activity, net	[1]	(7)			(22)		(4,567)
Income before income tax expense	[1]	97,717		89,742	255,379		239,000
Income tax expense	[1]	24,114		16,581	53,268		44,297
Net income	[1]	73,603		73,161	202,111		194,703
Net loss attributable to redeemable non-controlling interest	[1]			584	761		1,326
Net income attributable to Genpact Limited shareholders	[1]	73,603		73,745	202,872		196,029
Eliminations
Net revenues		(13,243)		(11,856)	(37,301)		(34,582)
Gross profit		(13,243)		(11,856)	(37,301)		(34,582)
Operating expenses:
Selling, general and administrative expenses		(13,243)		(11,856)	(37,367)		(34,582)
Income from operations					66
Income before equity-method investment activity, net and income tax expense					66
Gain (loss) on equity-method investment activity, net		(116,279)		(122,383)	(337,201)		(342,127)
Income before income tax expense		(116,279)		(122,383)	(337,135)		(342,127)
Net income		(116,279)		(122,383)	(337,135)		(342,127)
Net income attributable to Genpact Limited shareholders		(116,279)		(122,383)	(337,135)		(342,127)
Issuer/Subsidiary
Net revenues		13,243		11,856	37,301		34,582
Cost of revenue				43			159
Gross profit		13,243		11,813	37,301		34,423
Operating expenses:
Selling, general and administrative expenses		4,935		2,077	8,936		6,227
Amortization of acquired intangible assets					48
Other operating (income) expense, net				11	17		(1,130)
Income from operations		8,308		9,725	28,300		29,326
Foreign exchange gains (losses), net		(299)		26	862		3,054
Interest income (expense), net		(4,651)		(3,658)	(11,629)		10,517
Intercompany interest income (expense), net		18,031		25,273	58,156		52,106
Other income (expense), net				1			0
Income before equity-method investment activity, net and income tax expense		21,389		31,367	75,689		95,003
Gain (loss) on equity-method investment activity, net		11,069		7,694	22,100		15,655
Income before income tax expense		32,458		39,061	97,789		110,658
Income tax expense		1,567		5,275	4,854		8,600
Net income		30,891		33,786	92,935		102,058
Net income attributable to Genpact Limited shareholders		30,891		33,786	92,935		102,058
Parent Company
Cost of revenue		707		2,548	707		4,024
Gross profit		(707)		(2,548)	(707)		(4,024)
Operating expenses:
Selling, general and administrative expenses		5,154		1,965	16,916		12,376
Income from operations		(5,861)		(4,513)	(17,623)		(16,400)
Foreign exchange gains (losses), net		372		3	874		(2)
Intercompany interest income (expense), net		(6,291)		(2,650)	(13,594)		(7,419)
Other income (expense), net							1
Income before equity-method investment activity, net and income tax expense		(11,780)		(7,160)	(30,343)		(23,820)
Gain (loss) on equity-method investment activity, net		85,383		80,905	233,215		219,849
Income before income tax expense		73,603		73,745	202,872		196,029
Net income		73,603		73,745	202,872		196,029
Net income attributable to Genpact Limited shareholders		73,603		73,745	202,872		196,029
Non-Guarantor Subsidiaries
Net revenues		747,978		708,824	2,165,451		2,002,516
Cost of revenue		480,705		426,199	1,387,927		1,222,452
Gross profit		267,273		282,625	777,524		780,064
Operating expenses:
Selling, general and administrative expenses		171,164		179,842	526,800		516,623
Amortization of acquired intangible assets		9,372		10,151	29,086		25,780
Other operating (income) expense, net		(4,844)		(75)	(4,930)		(7,387)
Income from operations		91,581		92,707	226,568		245,048
Foreign exchange gains (losses), net		7,377		5,016	13,317		(1,007)
Interest income (expense), net		(4,488)		(5,066)	(16,017)		(34,584)
Intercompany interest income (expense), net		(11,740)		(22,623)	(44,562)		(44,687)
Other income (expense), net		5,385		(4,499)	30,683		7,614
Income before equity-method investment activity, net and income tax expense		88,115		65,535	209,989		172,384
Gain (loss) on equity-method investment activity, net		19,820		33,784	81,864		102,056
Income before income tax expense		107,935		99,319	291,853		274,440
Income tax expense		22,547		11,306	48,414		35,697
Net income		85,388		88,013	243,439		238,743
Net loss attributable to redeemable non-controlling interest				584	761		1,326
Net income attributable to Genpact Limited shareholders		$ 85,388		$ 88,597	$ 244,200		$ 240,069
[1]	Cost of revenue, selling, general and administrative expenses, other income (expense) and income from operations for the three and nine months ended September 30, 2017 have been restated due to the adoption of ASU No. 2017-07 with effect from January 1, 2018.
[2]	During the three months ended September 30, 2018, the Company amortized $3,666 in contract costs related to obtaining a contract. Following the adoption of ASC Topic 606, the Company capitalized such costs in an amount of $5,317, resulting in a net adjustment of $1,651 with a corresponding impact on income tax expense of $347.
[3]	During the nine months ended September 30, 2018, the Company amortized $10,509 in contract costs related to obtaining a contract. Following the adoption of ASC Topic 606, the Company capitalized such costs in an amount of $13,741, resulting in a net adjustment of $3,232 with a corresponding impact on income tax expense of $679.

Guarantor Financial Informati_6

Guarantor Financial Information - Condensed Consolidating Statement of Comprehensive Income (Loss) (Detail) - USD ($) $ in Thousands		3 Months Ended		9 Months Ended
		Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Net income (loss)	[1]	$ 73,603	$ 73,161	$ 202,111	$ 194,703
Other comprehensive income:
Net income (loss) on cash flow hedging derivatives, net of taxes (Note 7)		(28,918)	(14,874)	(75,729)	(5,627)
Genpact Limited Shareholders
Net income (loss)		73,603	73,745	202,872	196,029
Other comprehensive income:
Currency translation adjustments		(58,134)	(4,185)	(141,150)	67,527
Net income (loss) on cash flow hedging derivatives, net of taxes (Note 7)		(28,918)	(14,874)	(75,729)	(5,627)
Retirement benefits, net of taxes		692	369	1,822	711
Other comprehensive income (loss)		(86,360)	(18,690)	(215,057)	62,611
Comprehensive income (loss)		(12,757)	55,055	(12,185)	258,640
Redeemable Non-controlling interest
Net income (loss)			(584)	(761)	(1,326)
Other comprehensive income:
Currency translation adjustments			(256)	(424)	(334)
Other comprehensive income (loss)			(256)	(424)	(334)
Comprehensive income (loss)			(840)	(1,185)	(1,660)
Eliminations
Net income (loss)		(116,279)	(122,383)	(337,135)	(342,127)
Eliminations | Genpact Limited Shareholders
Net income (loss)		(116,279)	(114,689)	(337,135)	(334,429)
Other comprehensive income:
Currency translation adjustments		93,169	7,323	229,893	(124,492)
Net income (loss) on cash flow hedging derivatives, net of taxes (Note 7)		58,160	29,294	145,631	10,673
Retirement benefits, net of taxes		(686)	(362)	(1,265)	(774)
Other comprehensive income (loss)		150,643	36,255	374,259	(114,593)
Comprehensive income (loss)		34,364	(78,434)	37,124	(449,022)
Issuer/Subsidiary
Net income (loss)		30,891	33,786	92,935	102,058
Issuer/Subsidiary | Genpact Limited Shareholders
Net income (loss)		30,891	33,785	92,935	102,057
Other comprehensive income:
Currency translation adjustments		(35,035)	(3,138)	(88,743)	56,965
Net income (loss) on cash flow hedging derivatives, net of taxes (Note 7)		(29,242)	(14,420)	(71,352)	(5,046)
Retirement benefits, net of taxes		(6)	(7)	67	63
Other comprehensive income (loss)		(64,283)	(17,565)	(160,028)	51,982
Comprehensive income (loss)		(33,392)	16,220	(67,093)	154,039
Parent Company
Net income (loss)		73,603	73,745	202,872	196,029
Parent Company | Genpact Limited Shareholders
Net income (loss)		73,603	73,745	202,872	196,029
Other comprehensive income:
Currency translation adjustments		(58,134)	(4,185)	(141,150)	67,527
Net income (loss) on cash flow hedging derivatives, net of taxes (Note 7)		(28,918)	(14,874)	(75,729)	(5,627)
Retirement benefits, net of taxes		692	369	1,822	711
Other comprehensive income (loss)		(86,360)	(18,690)	(215,057)	62,611
Comprehensive income (loss)		(12,757)	55,055	(12,185)	258,640
Non-Guarantor Subsidiaries
Net income (loss)		85,388	88,013	243,439	238,743
Non-Guarantor Subsidiaries | Genpact Limited Shareholders
Net income (loss)		85,388	80,904	244,200	232,372
Other comprehensive income:
Currency translation adjustments		(58,134)	(4,185)	(141,150)	67,527
Net income (loss) on cash flow hedging derivatives, net of taxes (Note 7)		(28,918)	(14,874)	(74,279)	(5,627)
Retirement benefits, net of taxes		692	369	1,198	711
Other comprehensive income (loss)		(86,360)	(18,690)	(214,231)	62,611
Comprehensive income (loss)		$ (972)	$ 62,214	$ 29,969	$ 294,983
[1]	Cost of revenue, selling, general and administrative expenses, other income (expense) and income from operations for the three and nine months ended September 30, 2017 have been restated due to the adoption of ASU No. 2017-07 with effect from January 1, 2018.

Guarantor Financial Informati_7

Guarantor Financial Information - Condensed Consolidating Statement of Cash Flow (Detail) - USD ($) $ in Thousands	9 Months Ended		12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
Operating activities
Net cash (used for) provided by operating activities	$ 202,806	$ 263,693
Investing activities
Purchase of property, plant and equipment	(68,027)	(47,510)
Payment for internally generated intangible assets (including intangibles under development)	(19,397)	(8,950)
Proceeds from sale of property, plant and equipment	499	1,648
Investment in equity affiliates		(496)
Payment for business acquisitions, net of cash acquired	(108,105)	(277,549)
Payment for purchase of redeemable non-controlling interest	(4,730)
Net cash used for investing activities	(199,760)	(332,857)
Financing activities
Repayment of capital lease obligations	(1,954)	(2,199)
Payment of debt issuance costs	(4,293)	(1,481)
Proceeds from long-term debt	129,186	350,000
Repayment of long-term debt	(157,686)	(30,000)
Proceeds from short-term borrowings	225,000	275,000
Repayment of short-term borrowings	(65,000)	(275,000)
Proceeds from issuance of common shares under stock-based compensation plans	12,275	12,834
Payment for net settlement of stock-based awards	(14,947)	(10,296)
Payment of earn-out/deferred consideration	(1,559)	(6,219)
Dividend paid	(42,901)	(35,096)
Payment for stock repurchased and retired	(130,103)	(219,784)
Payment for expenses related to stock repurchase	(82)	(16)
Net cash provided by/(used for) financing activities	(52,064)	57,743
Effect of exchange rate changes	(54,220)	28,853
Net increase (decrease) in cash and cash equivalents	(49,018)	(11,421)
Cash and cash equivalents at the beginning of the period	504,468	422,623	$ 422,623
Cash and cash equivalents at the end of the period	401,230	440,055	504,468
Eliminations
Operating activities
Net cash (used for) provided by operating activities	382,352	639,755
Investing activities
Investment in subsidiaries	100,898
Proceeds from redemption of debentures, intercompany	(91,761)
Net cash used for investing activities	9,137
Financing activities
Proceeds from intercompany loans	(583,605)	(853,870)
Repayment of intercompany loans	201,318	214,115
Proceeds from issuance of common shares under stock-based compensation plans	(100,963)
Payment for redemption of debentures, intercompany	91,761
Net cash provided by/(used for) financing activities	(391,489)	(639,755)
Issuer/Subsidiary
Operating activities
Net cash (used for) provided by operating activities	(169,540)	(328,318)
Investing activities
Purchase of property, plant and equipment	(1)
Investment in subsidiaries	(109,759)
Proceeds from redemption of debentures, intercompany	91,761
Net cash used for investing activities	(17,999)
Financing activities
Payment of debt issuance costs		(1,481)
Proceeds from long-term debt	100,000	350,000
Repayment of long-term debt	(1,225)
Proceeds from short-term borrowings	100,000
Proceeds from intercompany loans	58,638	10,000
Repayment of intercompany loans	(62,979)	(34,615)
Net cash provided by/(used for) financing activities	194,434	323,904
Effect of exchange rate changes	(5,375)	719
Net increase (decrease) in cash and cash equivalents	6,895	(4,414)
Cash and cash equivalents at the beginning of the period	4,507	11,215	11,215
Cash and cash equivalents at the end of the period	6,027	7,520	4,507
Parent Company
Operating activities
Net cash (used for) provided by operating activities	(896)	(8,754)
Financing activities
Proceeds from intercompany loans	226,500	255,500
Repayment of intercompany loans	(51,500)
Proceeds from issuance of common shares under stock-based compensation plans	12,275	12,835
Payment for net settlement of stock-based awards	(14,947)	(10,296)
Dividend paid	(42,901)	(35,096)
Payment for stock repurchased and retired	(130,103)	(219,784)
Payment for expenses related to stock repurchase	(82)	(16)
Net cash provided by/(used for) financing activities	(758)	3,143
Net increase (decrease) in cash and cash equivalents	(1,654)	(5,611)
Cash and cash equivalents at the beginning of the period	2,136	7,849	7,849
Cash and cash equivalents at the end of the period	482	2,238	2,136
Non-Guarantor Subsidiaries
Operating activities
Net cash (used for) provided by operating activities	(9,110)	(38,990)
Investing activities
Purchase of property, plant and equipment	(68,026)	(47,510)
Payment for internally generated intangible assets (including intangibles under development)	(19,397)	(8,950)
Proceeds from sale of property, plant and equipment	499	1,648
Investment in equity affiliates		(496)
Investment in subsidiaries	8,861
Payment for business acquisitions, net of cash acquired	(108,105)	(277,549)
Payment for purchase of redeemable non-controlling interest	(4,730)
Net cash used for investing activities	(190,898)	(332,857)
Financing activities
Repayment of capital lease obligations	(1,954)	(2,199)
Payment of debt issuance costs	(4,293)
Proceeds from long-term debt	29,186
Repayment of long-term debt	(156,461)	(30,000)
Proceeds from short-term borrowings	125,000	275,000
Repayment of short-term borrowings	(65,000)	(275,000)
Proceeds from intercompany loans	298,467	588,370
Repayment of intercompany loans	(86,839)	(179,500)
Proceeds from issuance of common shares under stock-based compensation plans	100,963	(1)
Payment of earn-out/deferred consideration	(1,559)	(6,219)
Payment for redemption of debentures, intercompany	(91,761)
Net cash provided by/(used for) financing activities	145,749	370,451
Effect of exchange rate changes	(48,845)	28,134
Net increase (decrease) in cash and cash equivalents	(54,259)	(1,396)
Cash and cash equivalents at the beginning of the period	497,825	403,559	403,559
Cash and cash equivalents at the end of the period	$ 394,721	$ 430,297	$ 497,825