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Document and Entity Information	12 Months Ended
Document and Entity Information	Mar. 31, 2019 shares
Document and entity information [abstract]
Document Type	20-F
Amendment Flag	false
Document Period End Date	Mar. 31, 2019
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	FY
Trading Symbol	WNS
Entity Registrant Name	WNS (HOLDINGS) LTD
Entity Central Index Key	0001356570
Current Fiscal Year End Date	--03-31
Entity Well-known Seasoned Issuer	Yes
Entity Current Reporting Status	Yes
Entity Shell Company	false
Entity Emerging Growth Company	false
Entity Filer Category	Large Accelerated Filer
Entity Common Stock, Shares Outstanding	50,051,920

Consolidated Statements of Financial Position - USD ($) $ in Thousands	Mar. 31, 2019	Mar. 31, 2018
Current assets:
Cash and cash equivalents	$ 85,444	$ 99,829
Investments	67,913	120,960
Trade receivables, net	73,872	71,388
Unbilled revenue	66,752	61,721
Funds held for clients	7,063	10,066
Derivative assets	13,394	11,738
Contract assets	4,190
Prepayments and other current assets	16,783	24,847
Total current assets	335,411	400,549
Non-current assets:
Goodwill	130,811	135,186
Intangible assets	80,188	89,652
Property and equipment	60,998	60,606
Derivative assets	5,687	3,245
Deferred tax assets	23,772	27,395
Investments	82,487	542
Contract assets	22,037
Other non-current assets	44,239	42,388
Total non-current assets	450,219	359,014
TOTAL ASSETS	785,630	759,563
Current liabilities:
Trade payables	17,831	19,703
Provisions and accrued expenses	27,619	28,826
Derivative liabilities	2,096	6,466
Pension and other employee obligations	68,121	64,617
Current portion of long-term debt	27,969	27,740
Contract liabilities	5,427	2,908
Current taxes payable	2,603	1,262
Other liabilities	10,294	15,739
Total current liabilities	161,960	167,261
Non-current liabilities:
Derivative liabilities	307	2,289
Pension and other employee obligations	11,248	9,621
Long term debt	33,422	61,391
Contract liabilities	6,609	571
Other non-current liabilities	8,959	11,662
Deferred tax liabilities	10,706	11,812
Total non-current liabilities	71,251	97,346
TOTAL LIABILITIES	233,211	264,607
Shareholders' equity:
Share capital (ordinary shares $0.16 (10 pence) par value, authorized 60,000,000 shares; issued: 51,153,220 shares and 54,834,080 shares each as at March 31, 2019 and March 31, 2018, respectively)	8,056	8,533
Share premium	269,529	371,764
Retained earnings	478,145	364,424
Other components of equity	(146,894)	(115,534)
Total shareholder's equity, including shares held in treasury	608,836	629,187
Less: 1,101,300 shares as at March 31, 2019 and 4,400,000 shares as at March 31, 2018, held in treasury, at cost	(56,417)	(134,231)
Total shareholders' equity	552,419	494,956
TOTAL LIABILITIES AND EQUITY	$ 785,630	$ 759,563

Consolidated Statements of Financial Position (Parenthetical)	Mar. 31, 2019 £ / shares shares	Mar. 31, 2019 $ / shares shares	Mar. 31, 2018 £ / shares shares	Mar. 31, 2018 $ / shares shares
Statement of financial position [abstract]
Share capital, par value \| (per share)	£ 0.10	$ 0.16	£ 0.10	$ 0.16
Share capital, authorized	60,000,000	60,000,000	60,000,000	60,000,000
Share capital, issued	51,153,220	51,153,220	54,834,080	54,834,080
Shares held in treasury, shares	1,101,300	1,101,300	4,400,000	4,400,000

Consolidated Statements of Income - USD ($) $ in Thousands	12 Months Ended
Consolidated Statements of Income - USD ($) $ in Thousands	Mar. 31, 2019	Mar. 31, 2018	Mar. 31, 2017
Profit or loss [abstract]
Revenue	$ 809,120	$ 757,956	$ 602,546
Cost of revenue	518,236	503,130	403,324
Gross profit	290,884	254,826	199,222
Operating expenses:
Selling and marketing expenses	44,573	41,767	32,631
General and administrative expenses	115,261	117,626	91,742
Foreign exchange gain, net	(4,495)	(14,973)	(14,514)
Impairment of goodwill	0	0	21,673
Amortization of intangible assets	15,783	15,505	20,539
Operating profit	119,762	94,901	47,151
Other income, net	(14,594)	(11,230)	(8,689)
Finance expense	3,204	4,264	547
Profit before income taxes	131,152	101,867	55,293
Income tax expense	25,719	15,431	17,530
Profit after tax	$ 105,433	$ 86,436	$ 37,763
Earnings per ordinary share
Basic	$ 2.10	$ 1.72	$ 0.75
Diluted	$ 2.02	$ 1.63	$ 0.71

Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2019	Mar. 31, 2018	Mar. 31, 2017
Statement of comprehensive income [abstract]
Profit after tax	$ 105,433	$ 86,436	$ 37,763
Other comprehensive income/(loss), net of taxes - Items that will not be reclassified to profit or loss:
Pension adjustment, net of tax	(104)	2,486	(1,804)
Other comprehensive income/(loss), net of taxes - Items that will be reclassified subsequently to profit or loss:
Current period gain/(loss)	13,582	(341)	43,118
Net change in time value of option contracts designated as cash flow hedges	(2,484)
Reclassification to profit or loss	(486)	(26,436)	(24,777)
Foreign currency translation (loss)/gain	(37,230)	14,202	(7,810)
Income tax (expense)/benefit relating to above	(1,877)	9,409	(6,921)
Other comprehensive income/(loss), net of taxes - Items that will be reclassified subsequently to profit or loss	(28,495)	(3,166)	3,610
Total other comprehensive (loss)/income, net of taxes	(28,599)	(680)	1,806
Total comprehensive income	$ 76,834	$ 85,756	$ 39,569

Consolidated Statements of Changes in Equity - USD ($) $ in Thousands	Total	Previously stated [member]	Adoption of IFRS 9 [member]	Adoption of IFRS 15 [member]	Restated Adjusted balance [member]	Share capital [member]	Share capital [member] Previously stated [member]	Share capital [member] Restated Adjusted balance [member]	Share premium [member]	Share premium [member] Previously stated [member]	Share premium [member] Restated Adjusted balance [member]	Retained earnings [member]	Retained earnings [member] Previously stated [member]	Retained earnings [member] Adoption of IFRS 9 [member]	Retained earnings [member] Adoption of IFRS 15 [member]	Retained earnings [member] Restated Adjusted balance [member]	Other components of equity: Foreign currency translation reserve [member]	Other components of equity: Foreign currency translation reserve [member] Previously stated [member]	Other components of equity: Foreign currency translation reserve [member] Restated Adjusted balance [member]	Other components of equity: Cash flow hedging reserve [member]	Other components of equity: Cash flow hedging reserve [member] Previously stated [member]	Other components of equity: Cash flow hedging reserve [member] Adoption of IFRS 9 [member]	Other components of equity: Cash flow hedging reserve [member] Restated Adjusted balance [member]	Other components of equity: Pension adjustments [member]	Other components of equity: Pension adjustments [member] Previously stated [member]	Other components of equity: Pension adjustments [member] Restated Adjusted balance [member]	Treasury shares [member]	Treasury shares [member] Previously stated [member]	Treasury shares [member] Restated Adjusted balance [member]
Beginning balance at Mar. 31, 2016	$ 408,189					$ 8,211			$ 306,874			$ 240,225					$ (124,357)			$ 5,928				$ 1,769			$ (30,461)
Beginning balance at Mar. 31, 2016						52,406,304																					1,100,000
Shares issued for exercised options and restricted share units ("RSUs") (Refer note 24)	8,941					$ 122			8,819
Shares issued for exercised options and restricted share units ("RSUs") (Refer Note 24), shares						906,255
Purchase of treasury shares (Refer note 19)	(64,224)																										$ (64,224)
Purchase of treasury shares (Refer note 19), shares																											2,200,000
Share-based compensation (Refer Note 24)	23,036								23,036
Excess tax benefits relating to share-based options and RSUs	(445)								(445)
Transactions with owners	(32,692)					$ 122			31,410																		$ (64,224)
Transactions with owners, shares						906,255																					2,200,000
Profit after tax	37,763											37,763
Other comprehensive income/(loss), net of taxes	1,806																(7,810)			11,420				(1,804)
Total comprehensive income/(loss) for the period	39,569											37,763					(7,810)			11,420				(1,804)
Ending balance at Mar. 31, 2017	415,066					$ 8,333			338,284			277,988					(132,167)			17,348				(35)			$ (94,685)
Ending balance at Mar. 31, 2017						53,312,559																					3,300,000
Shares issued for exercised options and restricted share units ("RSUs") (Refer note 24)	1,347					$ 200			1,147
Shares issued for exercised options and restricted share units ("RSUs") (Refer Note 24), shares						1,521,521
Purchase of treasury shares (Refer note 19)	(39,546)																										$ (39,546)
Purchase of treasury shares (Refer note 19), shares																											1,100,000
Share-based compensation (Refer Note 24)	30,565								30,565
Purchase of equity from non-controlling interest	(52)								(52)
Excess tax benefits relating to share-based options and RSUs	1,820								1,820
Transactions with owners	(5,866)					$ 200			33,480																		$ (39,546)
Transactions with owners, shares						1,521,521																					1,100,000
Profit after tax	86,436											86,436
Other comprehensive income/(loss), net of taxes	(680)																14,202			(17,368)				2,486
Total comprehensive income/(loss) for the period	85,756											86,436					14,202			(17,368)				2,486
Ending balance at Mar. 31, 2018	494,956	$ 494,956	$ 16	$ 5,511	$ 500,483	$ 8,533	$ 8,533	$ 8,533	371,764	$ 371,764	$ 371,764	364,424	$ 364,424	$ 2,777	$ 5,511	$ 372,712	(117,965)	$ (117,965)	$ (117,965)	(20)	$ (20)	$ (2,761)	$ (2,781)	2,451	$ 2,451	$ 2,451	$ (134,231)	$ (134,231)	$ (134,231)
Ending balance at Mar. 31, 2018						54,834,080	54,834,080	54,834,080																			4,400,000	4,400,000	4,400,000
Shares issued for exercised options and restricted share units ("RSUs") (Refer note 24)						$ 96			(96)
Shares issued for exercised options and restricted share units ("RSUs") (Refer Note 24), shares						719,140
Cancellation of treasury shares (Refer Note 19)						$ (573)			(133,658)																		$ 134,231
Cancellation of treasury shares (Refer Note 19), shares						(4,400,000)																					(4,400,000)
Purchase of treasury shares (Refer note 19)	(56,417)																										$ (56,417)
Purchase of treasury shares (Refer note 19), shares																											1,101,300
Share-based compensation (Refer Note 24)	30,305								30,305
Excess tax benefits relating to share-based options and RSUs	1,214								1,214
Transactions with owners	(24,898)					$ (477)			(102,235)																		$ 77,814
Transactions with owners, shares						(3,680,860)																					(3,298,700)
Profit after tax	105,433											105,433
Other comprehensive income/(loss), net of taxes	(28,599)																(37,230)			8,735				(104)
Total comprehensive income/(loss) for the period	76,834											105,433					(37,230)			8,735				(104)
Ending balance at Mar. 31, 2019	$ 552,419					$ 8,056			$ 269,529			$ 478,145					$ (155,195)			$ 5,954				$ 2,347			$ (56,417)
Ending balance at Mar. 31, 2019						511,532,220																					1,101,300

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2019	Mar. 31, 2018	Mar. 31, 2017
Cash flows from operating activities:
Profit after tax	$ 105,433	$ 86,436	$ 37,763
Adjustments to reconcile profit after tax to net cash generated from operating activities:
Depreciation and amortization	36,117	35,459	37,442
Impairment of goodwill			21,673
Share-based compensation expense	30,305	30,565	23,036
Amortization of debt issue cost	360	488	52
Allowances for expected credit losses ("ECL")	659	(499)	(1,040)
Unrealized exchange (gain)/loss, net	(2,441)	2,663	(11,123)
Current tax expense	27,526	24,494	25,785
Interest expense	2,844	3,778	495
Interest income	(2,556)	(3,693)	(2,083)
Income from marketable securities	(7,979)	(3,570)	(4,131)
Unrealized gain on investments		(3)	(6)
Income from funds held in escrow		(239)	(280)
Loss/ (gain) on sale of property and equipment	25	(325)	143
Deferred income taxes	(1,807)	(9,063)	(8,255)
Deferred rent	1,578	1,289	1,136
Excess tax benefit from share-based compensation expense	(1,260)	(685)	(270)
Unrealized (gain)/loss on derivative instruments	(372)	5,283	(1,930)
Others, net			23
Changes in operating assets and liabilities:
Trade receivables and unbilled revenue	(14,822)	(16,413)	(1,630)
Other assets	(17,340)	(4,196)	(2,137)
Trade payables	(585)	2,029	(4,203)
Contract liabilities	8,714	(2,560)	2,303
Other liabilities	8,279	13,722	6,914
Cash generated from operating activities before interest and income taxes:	172,678	163,636	119,677
Income taxes paid	(22,992)	(27,265)	(29,462)
Interest paid	(2,521)	(3,390)	(84)
Interest received	2,489	3,327	2,004
Net cash provided by operating activities	149,654	136,308	92,135
Cash flows from investing activities:
Restricted cash, held in escrow			(5,112)
Payment of contingent considerations in relation to acquisitions	(6,922)	(5,465)
Proceeds from restricted cash, held in escrow		239	280
Government grant received		200
Government grants repaid	(200)	(136)
Payment for property and equipment and intangible assets	(32,292)	(33,684)	(22,867)
Proceeds from sale of property and equipment	120	367	443
Investment in fixed deposits	(27,899)	(26,532)	(24,672)
Proceeds from maturity of fixed deposits	31,336	30,698	15,112
Investment in marketable securities (long-term)	(78,823)
Marketable securities (short-term) sold / (purchased), net	42,037	(12,761)	32,413
Profit on sale of marketable securities (short-term)	1,497
Dividends received	32	3,570	4,127
Investment in mutual funds		(52)	(462)
Proceeds from maturity of fixed maturity plans ("FMPs")		100
Net cash used in investing activities	(71,347)	(43,583)	(131,267)
Cash flows from financing activities:
Repurchase of shares	(56,417)	(39,546)	(64,224)
Proceeds from exercise of stock options		1,347	8,941
Proceeds from long-term debt			118,000
Repayment of long-term debt	(28,100)	(28,100)
Repayment of short-term borrowings, net			(475)
Payment of debt issuance cost		(354)	(953)
Purchase of equity of non-controlling interest		(52)
Excess tax benefit from share-based compensation expense	1,260	685	270
Net cash (used in)/provided by financing activities	(83,257)	(66,020)	61,559
Exchange difference on cash and cash equivalents	(9,435)	3,321	5,522
Net change in cash and cash equivalents	(14,385)	30,026	27,949
Cash and cash equivalents at the beginning of the year	99,829	69,803	41,854
Cash and cash equivalents at the end of the year	85,444	99,829	69,803
Non-cash transactions: Investing activities
(i) Liability towards property and equipment and intangible assets purchased on credit	6,114	5,440	4,292
(ii) Contingent consideration payable towards acquisitions			19,678
(iv) Release of restricted cash, held in escrow	1,535	1,535
MTS HealthHelp Inc. [member]
Adjustments to reconcile profit after tax to net cash generated from operating activities:
Reversal of contingent consideration in relation to acquisition of HealthHelp		(1,324)
Cash flows from investing activities:
Acquisition of subsidiaries and businesses, net of cash acquired			(56,674)
Adjustment towards acquisition		(573)
Repayment of long-term debt of subsidiaries			(29,249)
Denali Sourcing Services Inc. [member]
Cash flows from investing activities:
Acquisition of subsidiaries and businesses, net of cash acquired			(31,886)
Adjustment towards acquisition		446
Payment of contingent considerations in relation to acquisitions	(2,484)	(2,351)
Non-cash transactions: Investing activities
(iii) Liability towards deferred consideration			522
Financing activities
(i) Short-term line of credit of Denali			475
Value Edge Research Services Private Limited [member]
Cash flows from investing activities:
Acquisition of subsidiaries and businesses, net of cash acquired			$ (12,720)
Non-cash transactions: Investing activities
(iv) Release of restricted cash, held in escrow	(1,535)	$ (1,535)
Hotel Beds Group SLU [member]
Cash flows from investing activities:
Acquisition of subsidiaries and businesses, net of cash acquired	$ (233)

Consolidated Statements of Cash Flows (Parenthetical) - Long term debt (including current portion) [member] $ in Thousands	12 Months Ended
	Mar. 12, 2019 USD ($)
Statement [LineItems]
Opening Balance	$ 89,131
Cash flows	(28,100)
Non-cash changes amortization of debt issuance cost	360
Closing balance	$ 61,391

Company overview	12 Months Ended
Company overview	Mar. 31, 2019
Text block [abstract]
Company overview	1. Company overview WNS (Holdings) Limited (“WNS Holdings”), along with its subsidiaries (collectively, “the Company”), is a global business process management (“BPM”) company with client service offices in Australia, Dubai (United Arab Emirates), Germany, London (UK), New Jersey (US), Singapore and France and delivery centers in the People’s Republic of China (“China”), Costa Rica, India, the Philippines, Poland, Romania, Republic of South Africa (“South Africa”), Sri Lanka, Turkey, Spain, the United Kingdom (“UK”) and the United States (“US”). The Company’s clients are primarily in the travel, shipping and logistics services, utilities, retail and consumer products group, banking and financial and consulting and professional services, insurance services, healthcare, auto claims and others. WNS Holdings is incorporated in Jersey, Channel Islands and maintains a registered office in Jersey at 22, Grenville Street, St Helier, Jersey JE4 8PX. These consolidated financial statements were approved by the Board of Directors and authorized for issue on May 15, 2019.

Summary of significant accounting policies

12 Months Ended

Mar. 31, 2019

Text block [abstract]

Summary of significant accounting policies

2. Summary of significant accounting policies

a.	Basis of preparation

These consolidated financial statements have been prepared in compliance with International Financial Reporting Standards (“IFRS”) as issued by the International Accounting Standard Board (“IASB”).

These consolidated financial statements correspond to the classification provisions contained in IAS 1(revised), “Presentation of Financial Statements.”

Accounting policies applied are consistent with the policies that were applied for the preparation of the consolidated financial statements for the year March 31, 2018, except in relation to the new standards, IFRS 15 “Revenue from Contracts with Customers” and IFRS 9 “Financial Instruments”, adopted on April 1, 2018 (Refer Note 4).

b.	Basis of measurement

These consolidated financial statements have been prepared on a historical cost convention and on an accrual basis, except for the following material items that have been measured at fair value as required by relevant IFRS:

a.	Derivative financial instruments;

b.	Share-based payment transactions;

c.	Marketable securities and investments in mutual funds;

d.	Investments in FMPs; and

e.	Contingent consideration.

c.	Use of estimates and judgments

The preparation of financial statements in conformity with IFRS requires management to make judgments, estimates and assumptions that affect the application of accounting policies and the reported amount of assets, liabilities, income and expenses. Actual results may differ from those estimates.

Estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognized in the period in which the estimates are revised and in any future period affected. In particular, information about significant areas of estimation, uncertainty and critical judgments in applying accounting policies that have the most significant effect on the amount recognized in the consolidated financial statements is included in the following notes:

Revenue recognition

The Company’s determination of whether BPM services are considered distinct performance obligations that should be accounted for separately versus together may require significant judgment.

The Company provides automobile claims handling services, wherein the Company enters into contracts with its clients to process all their claims over the contract period and the fees are determined either on a per claim basis or as a fixed payment for the contract period. Where the contracts are on a per claim basis, the Company invoices the client at the inception of the claim process. The Company estimates the processing period for the claims and recognizes revenue over the estimated processing period. This processing period generally ranges between one to two months. The processing time may be greater for new clients and the estimated service period is adjusted accordingly. The processing period is estimated based on historical experience and other relevant factors, if any.

ii.

Current income taxes

The major tax jurisdictions for the Company are India, South Africa, UK and US, though the Company also files tax returns in other foreign jurisdictions. Significant judgments are involved in determining the provision for income taxes including judgment on whether tax positions are probable of being sustained in tax assessments. A tax assessment can involve complex issues, which can only be resolved over extended time periods. The recognition of taxes that are subject to certain legal or economic limits or uncertainties is assessed individually by management based on the specific facts and circumstances.

iii.

Deferred income taxes

The assessment of the probability of future taxable profit in which deferred tax assets can be utilized is based on the Company’s latest approved budget forecast, which is adjusted for significant non-taxable profit and expenses and specific limits to the use of any unused tax loss or credit. The tax rules in the numerous jurisdictions in which the Company operates are also carefully taken into consideration. If a positive forecast of taxable profit indicates the probable use of a deferred tax asset, especially when it can be utilized without a time limit, that deferred tax asset is usually recognized in full. The recognition of deferred tax assets that are subject to certain legal or economic limits or uncertainties is assessed individually by management based on the specific facts and circumstances.

iv.

Impairment

An impairment loss is recognized for the amount by which an asset’s or cash-generating unit’s carrying amount exceeds its recoverable amount. To determine the recoverable amount, management estimates expected future cash flows from each asset or cash-generating unit and determines a suitable interest rate in order to calculate the present value of those cash flows. In the process of measuring expected future cash flows management makes assumptions about future operating results. These assumptions relate to future events and circumstances. The actual results may vary, and may cause significant adjustments to the Company’s assets within the next financial year. The calculation of impairment loss involves significant estimates and assumptions which include revenue and earnings multiples, growth rates and net margins used to calculate projected future cash flows, risk-adjusted discount rate and future economic and market conditions.

In most cases, determining the applicable discount rate involves estimating the appropriate adjustment to market risk and the appropriate adjustment to asset-specific risk factors.

Valuation of derivative financial instruments

Management uses valuation techniques in measuring the fair value of derivative financial instruments, where active market quotes are not available. In applying the valuation techniques, management makes maximum use of market inputs, and uses estimates and assumptions that are, as far as possible, consistent with observable data that market participants would use in pricing the instrument. Where applicable data is not observable, management uses its best estimate about the assumptions that market participants would make. These estimates may vary from the actual prices that would be achieved in an arm’s length transaction at the reporting date.

vi.

Accounting for defined benefit plans

In accounting for pension and post-retirement benefits, several statistical and other factors that attempt to anticipate future events are used to calculate plan expenses and liabilities. These factors include expected return on plan assets, discount rate assumptions and rate of future compensation increases. To estimate these factors, actuarial consultants also use estimates such as withdrawal, turnover, and mortality rates which require significant judgment. The actuarial assumptions used by the Company may differ materially from actual results in future periods due to changing market and economic conditions, regulatory events, judicial rulings, higher or lower withdrawal rates, or longer or shorter participant life spans.

vii.

Share-based compensation expense

The share-based compensation expense is determined based on the Company’s estimate of equity instruments that will eventually vest and valuation using the Black-Scholes-Merton pricing model, Monte-Carlo simulation and the binomial lattice model.

viii.

Business combinations

Business combinations are accounted for using the acquisition method under the provisions of IFRS 3 (Revised), “Business Combinations.”

The cost of an acquisition is measured at the fair value of the assets transferred, equity instruments issued and liabilities incurred at the date of acquisition. The cost of the acquisition also includes the fair value of any contingent consideration. Identifiable tangible and intangible assets acquired and liabilities and contingent liabilities assumed in a business combination are measured initially at their fair value on the date of acquisition. Significant estimates are required to be made in determining the value of contingent consideration and intangible assets.

xi.

Impairment of non-derivative financial assets

The Company applies the forward-looking expected credit loss (“ECL”) model for recognizing impairment loss on financial assets that are measured at amortized cost or at fair value through other comprehensive income (“FVOCI”). The Company applies the simplified approach for determining the lifetime ECL allowance using the Company’s historical credit loss experience adjusted for factors that are specific to the debtor. For all other financial assets, the Company recognizes lifetime ECL when there has been a significant increase in credit risk since initial recognition.

d.	Basis of consolidation

The Company consolidates entities over which it has control. Control exists when the Company has existing rights that give the Company the current ability to direct the activities which affect the entity’s returns; the Company is exposed to or has rights to returns which may vary depending on the entity’s performance; and the Company has the ability to use its power to affect its own returns from its involvement with the entity. Subsidiaries are consolidated from the date control commences until the date control ceases.

Business combinations

Business combinations are accounted for using the acquisition method under the provisions of IFRS 3 (Revised), “Business Combinations.”

The cost of an acquisition is measured at the fair value of the assets transferred, equity instruments issued and liabilities incurred at the date of acquisition. The consideration of the acquisition also includes the fair value of any contingent consideration. Identifiable tangible and intangible assets acquired and liabilities and contingent liabilities assumed in a business combination are measured initially at their fair value on the date of acquisition. Significant estimates are required to be made in determining the value of contingent consideration and intangible assets.

Transaction costs that the Company incurs in connection with a business combination such as finders’ fees, legal fees, due diligence fees, and other professional and consulting fees are expensed as incurred.

ii.

Transactions eliminated on consolidation

All inter-company and intra-company balances, transactions, income and expenses including unrealized income or expenses are eliminated on consolidation.

e.	Functional and presentation currency

The financial statements of each of the Company’s subsidiaries are presented using the currency of the primary economic environment in which these entities operate (i.e. the functional currency). The consolidated financial statements are presented in US dollars (“USD”) which is the presentation currency of the Company and has been rounded off to the nearest thousands.

f.	Foreign currency transactions and translation

Transactions in foreign currency

Transactions in foreign currency are translated into the functional currency using the exchange rates prevailing at the dates of the transactions. Foreign exchange gains and losses resulting from the settlement of such transactions and from the translation at the exchange rates prevailing at the reporting date of monetary assets and liabilities denominated in foreign currencies are recognized in the consolidated statement of income. Gains/losses relating to translation or settlement of trading activities are disclosed under foreign exchange gains/losses and translation or settlements of financing activities are disclosed under finance expenses. In the case of foreign exchange gains/losses on borrowings that are considered as a natural economic hedge for the foreign currency monetary assets, such foreign exchange gains/losses, net are presented within results from operating activities.

ii.

Foreign operations

For the purpose of presenting consolidated financial statements, the assets and liabilities of the Company’s foreign operations that have local functional currency are translated into US dollars using exchange rates prevailing at the reporting date. Income and expense are translated at the monthly average exchange rate for the respective period. Exchange differences arising, if any, are recorded in equity as part of the Company’s other comprehensive income. Such exchange differences are recognized in the consolidated statement of income in the period in which such foreign operations are disposed. Goodwill and fair value adjustments arising on the acquisition of foreign operation are treated as assets and liabilities of the foreign operation and translated at the exchange rate prevailing at the reporting date.

Foreign currency exchange differences arising from intercompany receivables or payables relating to foreign operations, the settlement of which is neither planned nor likely to occur in the foreseeable future, are considered to form part of net investment in foreign operation and are recognized in foreign currency translation reserve.

g.	Financial instruments — initial recognition and subsequent measurement

Financial instruments are classified in the following categories:

•

Non-derivative financial assets at amortized cost or at fair value through profit or loss (“FVTPL”).

•

Non-derivative financial liabilities at FVTPL or at amortized cost.

•

Derivative financial instruments under the category of financial assets or financial liabilities at FVTPL or at FVOCI.

The classification of financial instruments depends on the purpose for which those were acquired. Management determines the classification of the Company’s financial instruments at initial recognition.

Non-derivative financial instruments are recognized initially at fair value. Financial assets are derecognized when substantial risks and rewards of ownership of the financial asset have been transferred. In cases where substantial risks and rewards of ownership of the financial assets are neither transferred nor retained, financial assets are derecognized only when the Company has not retained control over the financial asset.

Subsequent to initial recognition, non-derivative financial instruments are measured as described below:

Non-derivative financial assets

Financial assets at amortized cost

Financial assets that meet the following criteria are measured at amortized cost (except for investments that are designated at FVTPL on initial recognition):

the asset is held within a business model whose objective is to hold assets in order to collect contractual cash flows; and

ii)

the contractual terms of the instrument give rise on specified dates to cash flows that are solely payment of principal and interest on the principal amount outstanding.

Financial assets at amortized cost are presented as current assets, except for those maturing later than 12 months after the balance sheet date which are presented as non-current assets. They are measured initially at fair value plus transaction costs and subsequently carried at amortized cost using the effective interest rate method, less any impairment losses.

Financial assets at FVTPL

Financial assets that do not meet the amortized cost or FVOCI criteria are measured at FVTPL. Financial assets at FVTPL are measured at fair value at the end of each reporting period, with any gains or losses arising on re-measurement recognized in the consolidated statement of income. The gains or losses on disposal of financial assets at FVTPL are recognized in the consolidated statement of income.

Interest income on financial assets at FVTPL is recognized in the consolidated statement of income. Dividend on financial assets at FVTPL is recognized when the Company’s right to receive the dividend is established.

ii.

Non-derivative financial liabilities

All financial liabilities are recognized initially at fair value, except in the case of loans and borrowings which are recognized at fair value net of directly attributable transaction costs. The Company’s financial liabilities include trade and other payables, bank overdrafts, contingent consideration and loans and borrowings.

Trade and other payables maturing later than 12 months after the reporting date are presented as non-current liabilities.

After initial recognition, interest bearing loans and borrowings are subsequently measured at amortized cost using the effective interest rate method. Gains and losses are recognized in the consolidated statement of income when the liabilities are derecognized as well as through the effective interest rate method amortization process.

After initial recognition, contingent consideration is subsequently measured at fair value and the changes to the fair value are recognized in the consolidated statement of income.

iii.

Derivative financial instruments and hedge accounting

The Company is exposed to foreign currency fluctuations on foreign currency assets, liabilities, net investment in foreign operations and forecasted cash flows denominated in foreign currency. The Company limits the effect of foreign exchange rate fluctuation by following established risk management policies including the use of derivatives. The Company enters into derivative financial instruments where the counterparty is primarily a bank. The Company holds derivative financial instruments such as foreign exchange forward and option contracts and interest rate swaps to hedge certain foreign currency and interest rate exposures.

Cash flow hedges

The Company recognizes derivative instruments as either assets or liabilities in the statement of financial position at fair value. Derivative instruments qualify for hedge accounting when the instrument is designated as a hedge; the hedged item is specifically identifiable and exposes the Company to risk; and it is expected that a change in fair value of the derivative instrument and an opposite change in the fair value of the hedged item will have a high degree of correlation.

For derivative instruments where hedge accounting is applied, the Company records the effective portion of derivative instruments that are designated as cash flow hedges in other comprehensive income/(loss) in the statement of comprehensive income, which is reclassified into earnings in the same period during which the hedged item affects earnings. The remaining gain or loss on the derivative instrument in excess of the cumulative change in the present value of future cash flows of the hedged item, if any (i.e., the ineffective portion) or hedge components excluded from the assessment of effectiveness, and changes in fair value of other derivative instruments not designated as qualifying hedges is recorded as gains/losses, net in the consolidated statement of income. If the hedging instrument expires or is sold, terminated or exercised, the cumulative gain or loss on the hedging instrument recognized in the cash flow hedging reserve (in other comprehensive income/(loss)) until the period the hedge was effective remains in the cash flow hedging reserve until the forecasted transaction occurs. Cash flow hedge on interest rate swaps are recorded under finance expense, net. Cash flows from the derivative instruments are classified within cash flows from operating activities in the statement of cash flows.

When it is highly probable that a forecasted transaction will not occur, the Company discontinues the hedge accounting and recognizes immediately, in the consolidated statement of income, the gains and losses attributable to such derivative instrument that were accumulated in other comprehensive income/(loss).

Gains/losses on cash flow hedges on forecasted revenue transactions are recorded in foreign exchange gains/losses forming part of revenue. Changes in fair value of foreign currency derivative instruments not designated as cash flow hedges are recognized in the consolidated statement of income and reported within foreign exchange gains, net within results from operating activities.

iv.

Offsetting of financial instruments

Financial assets and financial liabilities are offset against each other and the net amount reported in the consolidated statement of financial position if, and only if, there is a currently enforceable legal right to offset the recognized amounts and there is an intention to settle on a net basis, or to realize the assets and settle the liabilities simultaneously.

Fair value of financial instruments

The fair value of financial instruments that are traded in active markets at each reporting date is determined by reference to quoted market prices or dealer price quotations, without any deduction for transaction costs. For financial instruments not traded in an active market, the fair value is determined using appropriate valuation models. Where applicable, these models project future cash flows and discount the future amounts to a present value using market-based observable inputs including interest rate curves, credit risk, foreign exchange rates, and forward and spot prices for currencies.

vi.

Impairment of non-derivative financial assets

The Company applies the forward-looking ECL model for recognizing impairment loss on financial assets that are measured at amortized cost or at FVOCI. Loss allowance for trade receivables and unbilled revenue with no significant financing component are measured at an amount equal to lifetime ECL. The Company applies the simplified approach for determining the lifetime ECL allowance using the Company’s historical credit loss experience adjusted for factors that are specific to the debtor.

For all other financial assets, the Company recognizes lifetime ECL when there has been a significant increase in credit risk since initial recognition. However, if the credit risk on the financial instruments has not increased significantly since the initial recognition, the Company measures the loss allowance for that financial instrument equal to 12-month ECL. The amount of ECL (or reversal) that is required to adjust the loss allowance at the reporting date is recognized as an impairment gain/loss in the consolidated statement of income.

h.	Equity and share capital

Share capital and share premium

The Company has only one class of equity shares. Par value of the equity share is recorded as the share capital and the amount received in excess of par value is classified as share premium. The credit corresponding to the share-based compensation expense and excess tax benefit related to the exercise of share options and restricted share units is recorded in share premium.

ii.

Retained earnings

Retained earnings comprise the Company’s undistributed earnings after taxes.

iii.

Other components of equity

Other components of equity consist of the following:

Cash flow hedging reserve

Changes in fair value of derivative hedging instruments designated and effective as a cash flow hedge are recognized net of taxes.

Foreign currency translation reserve

Foreign currency translation reserve consists of (i) the exchange difference arising from the translation of the financial statements of foreign subsidiaries and (ii) foreign currency differences arising from intercompany receivables or payables relating to foreign operations, the settlement of which is neither planned nor likely to occur in the foreseeable future, which are considered to form part of net investment in foreign operation.

Pension adjustments

This reserve represents cumulative actuarial gain and losses recognized, net of taxes on defined benefits plans.

i.	Cash and cash equivalents

The Company considers all highly liquid investments with an initial maturity of up to three months to be cash equivalents. Cash equivalents are readily convertible into known amounts of cash and subject to an insignificant risk of changes in value.

j.	Investments

Marketable securities and mutual funds

The Company’s marketable securities represent liquid investments and are acquired principally for the purpose of earning daily income. Investments in mutual funds represent investments in mutual fund schemes wherein the mutual fund issuer has invested these funds in enterprise development funds. Investments which are expected to be redeemed after 12 months from the reporting date are classified as non-current investments, otherwise they are classified as current investments.

These investments are designated at fair value through profit or loss and changes in fair value recognized in the consolidated statement of income. The fair value represents the original cost of the investment and the investment’s fair value at each reporting period.

ii.

Investments in fixed maturity plans

The Company’s investments in FMPs represent investments in mutual fund schemes wherein the mutual fund issuer has invested these funds in certificates of deposits with banks in India. The investments in FMPs are designated as fair value through profit or loss and change in fair value is recognized in the consolidated statement of income. The fair value represents original cost of an investment and the investment’s fair value at each reporting period or net asset value as quoted.

The Company manages FMPs on a fair value basis in accordance with the entity’s documented risk management, investment strategy and information provided to the key managerial personnel. The returns on the investment are measured based on the fair value movement rather than looking at the overall returns on the maturity. The Company’s investment purchase and sale decisions are also based on the fair value fluctuations rather than a predetermined policy to hold the investment until maturity. Key management personnel believe that recording these investments through the consolidated statement of income would provide more relevant information to measure the performance of the investment.

iii.

Investments in fixed deposits

Investments in fixed deposits consist of term deposits with original maturities of more than three months with banks. These are designated as financial assets at amortized cost.

k.	Funds held for clients

Some of the Company’s agreements in the auto claims handling services allow the Company to temporarily hold funds on behalf of the client. The funds are segregated from the Company’s funds and there is usually a short period of time between when the Company receives these funds from the client and when the payments are made on their behalf.

l.	Property and equipment

Property and equipment are stated at historical cost. Cost includes expenditures directly attributable to the acquisition of the asset. Depreciation and amortization is computed using the straight-line method over the estimated useful lives of the assets, which are as follows:


Asset description	Asset life (in years)
Buildings		20
Computers and software		3-4
Furniture, fixtures and office equipment		2-5
Vehicles		3
Leasehold improvements		Lesser of estimated useful life or lease term

Assets acquired under finance leases are capitalized as assets by the Company at an amount equal to the fair value of the leased asset or, if lower, the present value of the minimum lease payments, each determined at the inception of the lease. Assets under finance leases and leasehold improvements are depreciated over the shorter of the lease term or the estimated useful life of the assets.

Advances paid towards the acquisition of property and equipment and the cost of property and equipment not ready for use before the reporting date are disclosed as capital work-in-progress in Note 12.

The Company assesses property and equipment for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset or group of assets may not be recoverable. If any such indication exists, the Company estimates the recoverable amount of the asset. The recoverable amount of an asset or cash generating unit is the higher of its fair value less cost of disposal (“FVLCOD”) and its value-in-use (“VIU”). If the recoverable amount of the asset or the recoverable amount of the cash generating unit to which the asset belongs is less than its carrying amount, the carrying amount is reduced to its recoverable amount. The reduction is treated as an impairment loss and is recognized in the consolidated statement of income. If at the reporting date there is an indication that a previously assessed impairment loss no longer exists, the recoverable amount is reassessed and the impairment losses previously recognized are reversed such that the asset is recognized at its recoverable amount but not exceeding the written down value which would have been reported if the impairment losses had not been recognized initially.

m.	Goodwill

Goodwill represents the excess of the cost of an acquisition over the fair value of the Company’s share of the net identifiable assets of the acquired subsidiary at the date of acquisition. Goodwill is allocated to the cash-generating units expected to benefit from the synergies of the combination for the purpose of impairment testing. Goodwill is tested, at the cash-generating unit (or group of cash generating units) level, for impairment annually or if events or changes in circumstances indicate that the carrying amount may not be recoverable. Goodwill is carried at cost less accumulated impairment losses. Impairment loss on goodwill is not reversed. See further discussion on impairment testing under “Impairment of intangible assets and goodwill” below.

n.	Intangible assets

Intangible assets are recognized only when it is probable that the expected future economic benefits attributable to the assets will accrue to the Company and the cost can be reliably measured. Intangible assets acquired in a business combination are recorded at fair value using generally accepted valuation methods appropriate for the type of intangible asset. Intangible assets with definite lives are amortized over the estimated useful lives and are reviewed for impairment, if indicators of impairment arise. Intangible assets with indefinite lives are not amortized but instead are tested for impairment at least annually and written down to the fair value. See further discussion on impairment testing under “Impairment of intangible assets and goodwill” below.

Software development costs

Costs incurred for developing software or enhancements to the existing software products to be sold and/or used for internal use are capitalized once the research phase is complete, technological feasibility and commercial feasibility has been established, future economic benefits are probable, the Company has an intention and ability to complete and use or sell the software and the costs can be measured reliably. Technological feasibility is established upon completion of a detailed design program or, in its absence, completion of a working model. Significant management judgments and estimates are required in the assessment of when technological feasibility is established, as well as in the ongoing assessment of the recoverability of capitalized costs. Costs that qualify as software development costs include external direct costs of materials and services utilized in developing or obtaining software and compensation and related benefits for employees who are directly associated with the software project. The capitalized costs are amortized on a straight-line basis over the estimated useful life. Costs associated with research phase activities, training, maintenance and all post-implementation stage activities are expensed as incurred.

The Company’s definite lived intangible assets are amortized over the estimated useful life of the assets on a straight-line basis, as given below.


Asset description	Weighted average amortization period (in months)
Customer contracts		47
Customer relationships		217
Covenant not-to-compete		48
Trade names		34
Technology		94
Intellectual Property and other rights		24
Software		53
Service mark		Indefinite useful life

o.	Impairment of intangible assets and goodwill

Goodwill is not subject to amortization and tested at least annually for impairment or whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. Intangible assets that are subject to amortization are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. An impairment loss is recognized for the amount by which the asset’s carrying amount exceeds its recoverable amount. The recoverable amount is the higher of an asset’s FVLCOD and VIU. For the purposes of assessing impairment, assets are grouped at the cash generating unit level which is the lowest level for which there are separately identifiable cash flows. Impairment losses recognized in respect of cash generating units are allocated first to reduce the carrying amount of any goodwill allocated to the cash generating units (or group of cash generating units) and then, to reduce the carrying amount of the other assets in the cash generating unit (or group of cash generating units) on a pro rata basis based on the carrying amount of each asset in the cash generating unit. Intangible assets except goodwill that suffered impairment are reviewed for possible reversal of the impairment at each reporting date.

p.	Employee benefits

i.	Defined contribution plans

US savings plan

Eligible employees of the Company in the US participate in a savings plan (“the Plan”) under Section 401(k) of the United States Internal Revenue Code (“the Code”). The Plan allows for employees to defer a portion of their annual earnings on a pre-tax basis through voluntary contributions to the Plan. The Plan provides that the Company can make optional contributions up to the maximum allowable limit under the Code.

UK pension scheme

Eligible employees in the UK contribute to a defined contribution pension scheme operated in the UK. The assets of the scheme are held separately in an independently administered fund. The pension expense represents contributions payable to the fund maintained by the Company.

Provident fund

Eligible employees of the Company in India, the Philippines, South Africa, Sri Lanka and the UK participate in a defined contribution fund in accordance with the regulatory requirements in the respective jurisdictions. Both the employee and the Company contribute an equal amount to the fund which is equal to a specified percentage of the employee’s salary.

The Company has no further obligation under defined contribution plans beyond the contributions made under these plans. Contributions are charged to profit or loss and are included in the consolidated statement of income in the year in which they accrue.

ii.

Defined benefit plan

Employees in India, the Philippines and Sri Lanka are entitled to a defined benefit retirement plan covering eligible employees of the Company. The plan provides for a lump-sum payment to eligible employees, at retirement, death, and incapacitation or on termination of employment, of an amount based on the respective employees’ salary and tenure of employment (subject to a maximum of approximately $29 per employee in India). In India contributions are made to funds administered and managed by the Life Insurance Corporation of India (“LIC”) and Aviva Life Insurance Company Private Limited (“ALICPL”) (together, the “Fund Administrators”) to fund the gratuity liability of an Indian subsidiary. Under this scheme, the obligation to pay gratuity remains with the Company, although the Fund Administrators administer the scheme. The Company’s Sri Lanka subsidiary, Philippines subsidiary and one Indian subsidiary have unfunded gratuity obligations.

Gratuity liabilities are determined by actuarial valuation, performed by an independent actuary, at each reporting date using the projected unit credit method. The Company recognizes the net obligation of a defined benefit plan in its balance sheet as an asset or liability, as the case may be, in accordance with IAS 19 – “Employee Benefits.” The discount rate is based on the government securities yield. Actuarial gains and losses arising from experience adjustments and changes in actuarial assumptions are recorded in other comprehensive income in the statement of comprehensive income in the period in which they arise.

iii.

Compensated absences

The Company’s liability for compensated absences, which are expected to be utilized or settled within one year, is determined on an accrual basis for the carried forward unused vacation balances standing to the credit of each employee as at year-end and is charged to income in the year in which they accrue.

The Company’s liability for compensated absences, which are expected to be utilized after one year is determined on the basis of an actuarial valuation using the projected unit credit method and is charged to consolidated statement of income in the year in which they accrue.

q.	Share-based payments

The Company accounts for share-based compensation expense relating to share-based payments using a fair value method in accordance with IFRS 2“Share-based Payments.” Grants issued by the Company vest in a graded manner. Under the fair value method, the estimated fair value of awards is charged to income over the requisite service period, which is generally the vesting period of the award, for each separately vesting portion of the award as if the award was, in substance, multiple awards. The Company includes a forfeiture estimate in the amount of compensation expense being recognized based on the Company’s estimate of equity instruments that will eventually vest.

r.	Provisions and accrued expenses

A provision is recognized in the statement of financial position when the Company has a present legal or constructive obligation as a result of a past event, and it is probable that an outflow of economic benefits will be required to settle the obligation. If the effect is material, provisions are recognized at present value by discounting the expected future cash flows at a pre-tax rate that reflects current market assessments of the time value of money.

Provisions for onerous contracts are recognized when the expected benefits to be derived by the Company from a contract are lower than the unavoidable costs of meeting the future obligations under the contract. The provision is measured at the present value of the lower of the expected cost of terminating the contract and the expected net cost of continuing with the contract. Before a provision is established, the Company recognizes any impairment loss on the assets associated with that contract.

s.	Revenue recognition

The Company derives revenue from BPM services, comprising back office administration, data management, customer interaction services management, and auto claims handling services.

Revenue from rendering services is recognized on an accrual basis when the promised services are performed for an amount that reflects the consideration to which the Company expects to be entitled in exchange for those services. Revenue earned from the end of last billing to the reporting date is recognized as unbilled revenue. Unbilled revenue for certain contracts is classified as contract assets, as the right to consideration is conditional on factors other than the passage of time. Revenue is net of value-added taxes and includes reimbursements of out-of-pocket expenses.

Revenue earned by back office administration, data management and customer interaction services management services

Back office administration, data management and customer interaction services contracts are based on the following pricing models:

per full-time-equivalent arrangements, which typically involve billings based on the number of full-time employees (or equivalent) deployed on the execution of the business process outsourced;

per transaction arrangements, which typically involve billings based on the number of transactions processed (such as the number of e-mail responses, or airline coupons or insurance claims processed);

subscription arrangements, which typically involve billings based on per member per month, based on contractually agreed rates;

fixed-price arrangements, which typically involve billings based on achievements of pre-defined deliverables or milestones;

outcome-based arrangements, which typically involve billings based on the business result achieved by our clients through our service efforts (such as measured based on a reduction in days sales outstanding, improvement in working capital, increase in collections or a reduction in operating expenses); or

other pricing arrangements, including cost-plus arrangements, which typically involve billing the contractually agreed direct and indirect costs and a fee based on the number of employees deployed under the arrangement.

Revenues under time-and-material contracts and subscription arrangements are recognized as the related services are provided in accordance with the client contract. Revenues are recognized on cost-plus contracts on the basis of contractually agreed direct and indirect costs incurred on a client contract plus an agreed upon profit mark-up. Revenues are recognized on unit-price based contracts based on the number of specified units of work delivered to a client.

Revenue for performance obligations that are satisfied over time is recognized in accordance with the methods prescribed for measuring the progress. The input method (cost or efforts expended) has been used to measure progress towards completion as there is a direct relationship between inputs and productivity.

In respect of arrangements involving sub-contracting, in part or whole of the assigned work, the Company evaluates revenues to be recognized under criteria established by IFRS 15 “Revenue from Contract with Customers” (“IFRS 15”), application guidance in paragraphs B34 to B38 “Principal versus agent considerations.”

Contracts with customers include variability in transaction price primarily due to service level agreements, gain share, minimum commitment and volume discounts. Revenues relating to such arrangements are accounted for as variable consideration when the amount of revenue to be recognized can be estimated to the extent that it is probable that a significant reversal of any incremental revenue will not occur.

Amounts billed or payments received, where revenue recognition criteria have not been met, are recorded as deferred revenue and classified as contract liabilities. These are recognized as revenue when all the recognition criteria have been met. The costs related to the performance of BPM services unrelated to transition services (discussed below) are fulfilment costs classified as contract assets and recognized in the consolidated statement of income when the conditions for revenue recognition have been met. Any upfront payment received towards future services is classified as a contract liability and is recognized in the consolidated statement of income over the period when such services are provided.

All incremental and direct costs incurred for acquiring contracts, such as certain sales commission, are classified as contract assets. Such costs are amortized over the expected life of the contract.

Other upfront fees paid to customers are classified as contract assets. Such costs are amortized over the life of the contract and recorded as an adjustment to the transaction price and reduced from revenue.

For certain BPM customers, the Company performs transition activities at the outset of entering into a new contract. The Company has determined these transition activities do not meet the criteria of IFRS 15 to be accounted for as a separate performance obligation and has deferred revenue attributable to these activities. Accordingly, transition revenues are classified as contract liabilities and are subsequently recognized ratably over the period in which the BPM services are performed. Costs related to such transition services are fulfillment costs which are directly related to the contract and result in generation or enhancement of resources and are expected to be recoverable under the contract and thereby classified as contract assets and are recognized ratably over the estimated life of the contract. Further, the deferral of costs is limited to the amount of the deferred revenue. Any costs in excess of the deferred transition revenue are recognized in the period they are incurred.

All contracts entered into by the Company specify the payment terms. Usual payment terms range between 30 to 60 days.

Revenue earned by auto claims handling services

Auto claims handling services include claims handling and administration (“Claims Handling”), car hire and arranging for repairs with repair centers across the UK and the related payment processing for such repairs (“Accident Management”). With respect to Claims Handling, the Company receives either a per-claim fee or a fixed fee. Revenue for per claim fee is recognized over the estimated processing period of the claim, which currently ranges from one to two months and revenue for fixed fee is recognized on a straight line basis over the period of the contract. In certain cases, the fee is contingent upon the successful recovery of a claim on behalf of the customer. In these circumstances, the revenue is deferred until the contingency is resolved. Revenue in respect of car hire is recognized over the car hire term.

In order to provide Accident Management services, the Company arranges for the repair through a network of repair centers. The repair costs are invoiced to customers. In determining whether the receipt from the customers related to payments to repair centers should be recognized as revenue, the Company considers the criteria established by IFRS 15 under the application guidance in paragraphs B34 to B38 “Principal versus agent considerations.” When the Company determines that it is the principal in providing Accident Management services, amounts received from customers are recognized and presented as third-party revenue and the payments to repair centers are recognized as cost of revenue in the consolidated statement of income. Factors considered in determining whether the Company is the principal in the transaction include whether:

the Company has the primary responsibility for providing the services,

the Company negotiates labor rates with repair centers, and

the Company is responsible for timely and satisfactory completion of repairs.

If there are circumstances where the above criteria are not met and therefore the Company is not the principal in providing Accident Management services, amounts received from customers are recognized and presented net of payments to repair centers in the consolidated statement of income. Revenue from Accident Management services is recorded net of the repairer referral fees passed on to customers.

Revenue from legal services in the Auto Claims BPM segment is recognized on the admission of liability by the third party to the extent of fixed fees earned at each stage and any further income on the successful settlement of the claim.

Incremental and direct costs incurred to contract with a claimant are classified as contract assets and amortized over the expected period of benefit, not exceeding 15 months. All other costs to the Company are expensed as incurred.

For a description of the Company’s revenue recognition accounting policy in effect before the Company’s adoption of IFRS 15 and “Part I — Item 5. Operating and Financial review and prospects — Critical Accounting Policies and “Part III — Item 18. Financial Statements — Note 2. Summary of significant accounting policies” in the Company’s annual report on Form 20-F for the year ended March 31, 2018.

t.	Leases

The Company leases most of its delivery centers and office facilities under operating lease agreements that are renewable on a periodic basis at the option of the lessor and the lessee. The lease agreements contain rent free periods and rent escalation clauses. Rental expenses for operating leases with step rents are recognized on a straight-line basis over the lease term. When a lease agreement undergoes a substantial modification of the existing terms, it would be accounted as a new lease agreement with the resultant deferred rent liability credited to the consolidated statement of income.

Leases under which the Company assumes substantially all the risks and rewards of ownership are classified as finance leases. When acquired, such assets are capitalized at fair value or present value of the minimum lease payments at the inception of the lease, whichever is lower.

u.	Income taxes

Income tax comprises current and deferred tax. Income tax expense is recognized in the consolidated statement of income except to the extent it relates to items directly recognized in equity, in which case it is recognized in equity.

Current income tax

Current income tax for the current and prior periods are measured at the amount expected to be recovered from or paid to the taxation authorities based on the taxable profit for the period. The tax rates and tax laws used to compute the amount are those that are enacted by the reporting date and applicable for the period. The Company offsets current tax assets and current tax liabilities where it has a legally enforceable right to set off the recognized amounts and where it intends either to settle on a net basis, or to realize the asset and liability simultaneously.

Significant judgments are involved in determining the provision for income taxes including judgment on whether tax positions are probable of being sustained in tax assessments. A tax assessment can involve complex issues, which can only be resolved over extended time periods. The recognition of taxes that are subject to certain legal or economic limits or uncertainties is assessed individually by management based on the specific facts and circumstances. Though the Company has considered all these issues in estimating its income taxes, there could be an unfavorable resolution of such issues that may affect results of the Company’s operations.

ii.

Deferred income tax

Deferred income tax is recognized using the balance sheet approach. Deferred income tax assets and liabilities are recognized for all deductible and taxable temporary differences arising between the tax bases of assets and liabilities and their carrying amount in financial statements, except when the deferred income tax arises from the initial recognition of goodwill or an asset or liability in a transaction that is not a business combination and affects neither accounting nor taxable profits or loss at the time of transaction.

Deferred income tax assets and liabilities are measured at the tax rates that are expected to apply in the period when the asset is realized or the liability is settled, based on tax rates (and tax laws) that have been enacted or substantively enacted at the reporting date.

Deferred income tax asset in respect of carry forward of unused tax credits and unused tax losses are recognized to the extent that it is probable that taxable profit will be available against which the deductible temporary differences, and the carry forward of unused tax credits and unused tax losses can be utilized.

The carrying amount of deferred income tax assets is reviewed at each reporting date and reduced to the extent that it is no longer probable that sufficient taxable profit will be available to allow all or part of the deferred income tax asset to be utilized.

The Company recognizes deferred tax liabilities for all taxable temporary differences except those associated with the investments in subsidiaries where the timing of the reversal of the temporary difference can be controlled and it is probable that the temporary difference will not reverse in the foreseeable future.

v.	Finance expense

Finance expense comprises interest cost on borrowings, transaction costs and the gains/losses on settlement of related derivative instruments. The foreign exchange gains/losses on borrowings are considered as a natural economic hedge for the foreign currency monetary assets which are classified as foreign exchange gains/losses, net within results from operating activities. Borrowing costs are recognized in the consolidated statement of income using the effective interest method.

w.	Earnings per share

Basic earnings per share are computed using the weighted-average number of ordinary shares outstanding during the period. Diluted earnings per share is computed by considering the impact of the potential issuance of ordinary shares, using the treasury stock method, on the weighted average number of shares outstanding during the period, except where the results would be anti-dilutive.

x.	Government grants

The Company recognizes government grants only when there is reasonable assurance that the conditions attached to them shall be complied with, and the grants will be received. Government grants related to depreciable assets are treated as deferred income and are recognized in the consolidated statement of income on a systematic and rational basis over the useful life of the asset. Government grants related to revenue are recognized on a systematic basis in the consolidated statement of income, generally over the periods necessary to match them with the related costs that they are intended to compensate.

New accounting pronouncements not yet adopted by the Company

12 Months Ended

Mar. 31, 2019

Text block [abstract]

New accounting pronouncements not yet adopted by the Company

3. New accounting pronouncements not yet adopted by the Company

Certain new standards, interpretations and amendments to existing standards have been published that are mandatory for the Company’s accounting periods beginning on or after April 1, 2019 or later periods. Those which are considered to be relevant to the Company’s operations are set out below.

i.	In January 2016, the IASB issued IFRS 16 “Leases” (“IFRS 16”). Key changes in IFRS 16 include:

•

eliminates the requirement to classify a lease as either operating or finance lease in the books of lessee;

•

introduces a single lessee accounting model, which requires lessee to recognize assets and liabilities for all leases, initially measured at the present value of unavoidable future lease payment. Entity may elect not to apply this accounting requirement to short term leases and leases for which underlying asset is of low value;

•

replaces the straight-line operating lease expense model with a depreciation charge for the lease asset (included within operating costs) and an interest expense on the lease liability (included within finance costs);

•

requires lessee to classify cash payments for principal and interest portion of lease arrangement within financing activities and financing/operating activities respectively in the cash flow statements; and

•

requires entities to determine whether a contract conveys the right to control the use of an identified asset for a period of time to assess whether that contract is, or contains, a lease.

IFRS 16 replaces IAS 17 – “Leases” and related interpretations viz. IFRIC 4 – “Determining whether an Arrangement contains a Lease”; SIC-15 “Operating Leases—Incentives”; and SIC-27 “Evaluating the Substance of Transactions Involving the Legal Form of a Lease.”

IFRS 16 substantially carries forward lessor accounting requirements in IAS 17 “Leases.” Disclosures, however, have been enhanced.

IFRS 16 is effective for annual reporting periods beginning on or after January 1, 2019. Early application is permitted for entities that apply IFRS 15 at or before the date of initial application of IFRS 16. A lessee shall apply IFRS 16 either retrospectively to each prior reporting period presented or record a cumulative effect of initial application of IFRS 16 as an adjustment to opening balance of equity at the date of initial application.

The Company intends to adopt the “Modified Retrospective Approach” on the date of initial application (April 1, 2019) and make a cumulative adjustment to retained earnings. Accordingly, comparatives for the year ended March 31, 2019 will not be retrospectively adjusted. The Company will elect the available 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. The Company will also elect the practical expedient to not separate lease and non-lease components for all of its leases, non-capitalization of short-term leases and low value assets.

The Company expects that adoption of this standard will have a material effect on its consolidated financial statements. The most significant effects of this new standard on the Company relate to the recognition of new Right of Use (“ROU”) assets and lease liabilities on its financial position for various real estate operating leases. The adoption of IFRS 16 is expected to have a favourable impact on operating profit in fiscal 2020, since a portion of the costs that were previously classified as rental expenses will be classified as interest expense and thus recorded outside operating profit and an unfavourable impact on profit after tax due to interest accruing at a higher rate in earlier years and decreasing over the lease term, while depreciation is recorded on a straight-line basis. The new standard also has an impact on how lease payments are presented in the cash flow statement resulting in an increase in cash flows from operating activities and a decline in cash flows from financing activities.

The adoption of this standard will result in the recognition of ROU assets and lease liabilities for operating leases of approximately $176,000 and $191,000, respectively as of April 1, 2019.

ii.	In June 2017, the IFRIC issued IFRIC 23 “Uncertainty over Income Tax Treatments” (“IFRIC 23”) to clarify the accounting for uncertainties in income taxes, by specifically addressing the following:

•

the determination of whether to consider each uncertain tax treatment separately or together with one or more uncertain tax treatments;

•

the assumptions an entity makes about the examination of tax treatments by taxations authorities;

•

the determination of taxable profit (tax loss), tax bases, unused tax losses, unused tax credits and tax rates where there is an uncertainty regarding the treatment of an item; and

•

the reassessment of judgements and estimates if facts and circumstances change.

IFRIC 23 is effective for annual reporting periods beginning on or after January 1, 2019. Earlier application is permitted.

On initial application, the requirements are to be applied by recognizing the cumulative effect of initially applying them in retained earnings, or in other appropriate components of equity, at the start of the reporting period in which an entity first applies them, without adjusting comparative information. Full retrospective application is permitted, if an entity can do so without using hindsight.

The Company expects the adoption of this standard will have no material impact on its consolidated financial statements.

iii.	In February 2018, the IASB issued amendments to IAS 19 “Employee Benefits” regarding plan amendments, curtailments and settlements. The amendments are as follows:

•

If a plan amendment, curtailment or settlement occurs, it is now mandatory that the current service cost and the net interest for the period after the remeasurement are determined using the assumptions used for the remeasurement;

•

In addition, amendments have been included to clarify the effect of a plan amendment, curtailment or settlement on the requirements regarding asset ceiling.

The above amendments are effective for annual periods beginning on or after January 1, 2019. Earlier application is permitted but must be disclosed.

The Company expects the adoption of these amendments will have no material impact on its consolidated financial statements.

iv.	In October 2018, the IASB issued amendments to IFRS 3 “Business Combinations” regarding the definition of a “Business.” The amendments:

•

clarify that to be considered a business, an acquired set of activities and assets must include, at a minimum, an input and a substantive process that together significantly contribute to the ability to create outputs;

•

narrow the definitions of a business and of outputs by focusing on goods and services provided to customers and by removing the reference to an ability to reduce costs;

•

add guidance and illustrative examples to help entities assess whether a substantive process has been acquired;

•

remove the assessment of whether market participants are capable of replacing any missing inputs or processes and continuing to produce outputs; and

•

add an optional concentration test that permits a simplified assessment of whether an acquired set of activities and assets is not a business.

The above amendments are effective for business combinations for which the acquisition date is on or after the beginning of the first annual reporting period beginning on or after January 1, 2020.

The Company is currently evaluating the impact of these amendments on its consolidated financial statements.

In October 2018, the IASB issued amendments to IAS 1 “Presentation of Financial Statements” (“IAS 1”) and IAS 8 “Accounting Policies, Changes in Accounting Estimates and Errors” (“IAS 8”) which revised the definition of “Material.” Three aspects of the new definition should especially be noted, as described below:

•

Obscuring. The existing definition only focused on omitting or misstating information, however, the Board concluded that obscuring material information with information that can be omitted can have a similar effect. Although the term obscuring is new in the definition, it was already part of IAS 1 (IAS 1.30A);

•

Could reasonably be expected to influence. The existing definition referred to “could influence” which the Board felt might be understood as requiring too much information as almost anything “could influence” the decisions of some users even if the possibility is remote;

•

Primary users. The existing definition referred only to ‘users’ which again the Board feared might be understood too broadly as requiring them to consider all possible users of financial statements when deciding what information to disclose.

The amendments highlight five ways in which material information can be obscured:

•

if the language regarding a material item, transaction or other event is vague or unclear;

•

if information regarding a material item, transaction or other event is scattered in different places in the financial statements;

•

if dissimilar items, transactions or other events are inappropriately aggregated;

•

if similar items, transactions or other events are inappropriately disaggregated; and

•

if material information is hidden by immaterial information to the extent that it becomes unclear what information is material.

The new definition of material and the accompanying explanatory paragraphs are contained in IAS 1. The definition of material in IAS 8 has been replaced with a reference to IAS 1.

The amendments are effective for annual reporting periods beginning on or after January 1, 2020. Earlier application is permitted.

The Company is currently evaluating the impact of these amendments on its consolidated financial statements.

Impact on adoption of new IFRS

12 Months Ended

Mar. 31, 2019

Text block [abstract]

Impact on adoption of new IFRS

4. Impact on adoption of new IFRS

Adoption of IFRS 15

Effective April 1, 2018, the Company adopted IFRS 15. As a result, the Company has changed its accounting policy for revenue recognition, which has been detailed below.

The Company has applied the standard retrospectively with the cumulative effect being recognized as a transition adjustment to the Company’s opening retained earnings as at April 1, 2018. The comparative information has not been restated and continues to be reported in accordance with the principles of IAS 18 “Revenue.” The initial application of the standard applies to active contracts as at April 1, 2018.

The key area impacted upon adoption of IFRS 15 relates to the accounting for sales commission costs. Specifically, under IFRS 15, a portion of sales commission costs have been recorded as an asset and amortized on a straight-line basis over the expected life of contract rather than expensed as incurred under the Company’s former accounting policy (Refer Note 20).

Adoption of IFRS 9

On April 1, 2018, the Company adopted the standard IFRS 9 “Financial Instruments” (“IFRS 9”) by availing the relief from restating comparative information. This standard replaces IAS 39 “Financial Instruments: Recognition and Measurement” (“IAS 39”). The cumulative impact on adoption of the standard has been recognized as an adjustment to the Company’s opening retained earnings as at April 1, 2018.

The standard provides limited exception from prospective application of the new standard for the time value of options, when only the intrinsic value is designated by restating the comparative periods. The time value of options did not have any material impact on the consolidated financial statements. Hence, prior period comparative figures have not been restated and the cumulative impact has been recognized as an adjustment to the Company’s retained earnings as at April 1, 2018.

The key areas impacted upon adoption of the standard relates to the recognition of gains/losses on cash flow hedges on intercompany forecasted revenue transactions as part of revenues, which had previously been recognized in the foreign exchange gains/losses, net, accounting for time value of options and the presentation of classification and measurement of the Company’s financial instruments.

The impact of this standard resulted in an increase in retained earnings of $2,777 as at April 1, 2018 with a corresponding increase in the losses in other components of equity of $2,761, increase in trade receivables of $74 and a decrease in other non-current assets of $84.

The cumulative effect of the changes made to the Company’s consolidated statement of financial position as at April 1, 2018 as a result of the adoption of IFRS 15 and IFRS 9 is as follows:


	As at March 31, 2018 (as previously reported)			Transition adjustments on adoption of IFRS 15			Transition adjustments on adoption of IFRS 9			As at April 1, 2018 (as adjusted)
ASSETS
Current assets:
Cash and cash equivalents	$	99,829		$	—		$	—		$	99,829
Investments		120,960			—			—			120,960
Trade receivables, net		71,388			—			74			71,462
Unbilled revenue		61,721			—			—			61,721
Funds held for clients		10,066			—			—			10,066
Derivative assets		11,738			—			—			11,738
Prepayments and other current assets		24,847			1,520			—			26,367

Total current assets		400,549			1,520			74			402,143

Non-current assets:
Goodwill		135,186			—			—			135,186
Intangible assets		89,652			—			—			89,652
Property and equipment		60,606			—			—			60,606
Derivative assets		3,245			—			—			3,245
Deferred tax assets		27,395			(1,803	)		27			25,619
Investments		542			—			—			542
Other non-current assets		42,388			5,861			(84	)		48,165

Total non-current assets		359,014			4,058			(57	)		363,015

TOTAL ASSETS		759,563			5,578			17			765,158

LIABILITIES AND EQUITY
Current liabilities:
Trade payables		19,703			—			—			19,703
Provisions and accrued expenses		28,826			—			—			28,826
Derivative liabilities		6,466			—			—			6,466
Pension and other employee obligations		64,617			—			—			64,617
Current portion of long- term debt		27,740			—			—			27,740
Contract liabilities		2,908			27			—			2,935
Current taxes payable		1,262			—			—			1,262
Other liabilities		15,739			—			—			15,739

Total current liabilities		167,261			27			—			167,288

Non-current liabilities:
Derivative liabilities		2,289			—			—			2,289
Pension and other employee obligations		9,621			—			—			9,621
Long- term debt		61,391			—			—			61,391
Contract liabilities		571			37			—			608
Other non-current liabilities		11,662			—			—			11,662
Deferred tax liabilities		11,812			3			1			11,816

Total non-current liabilities		97,346			40			1			97,387

TOTAL LIABILITIES		264,607			67			1			264,675

Shareholders’ equity:
Share capital		8,533			—			—			8,533
Share premium		371,764			—			—			371,764
Retained earnings		364,424			5,511			2,777			372,712
Other components of equity		(115,534	)		—			(2,761	)		(118,295	)
Less: shares, held in treasury, at cost		(134,231	)		—			—			(134,231	)

Total shareholders’ equity		494,956			5,511			16			500,483

TOTAL LIABILITIES AND EQUITY	$	759,563		$	5,578		$	17		$	765,158

Details showing the classification and measurement of the Company’s financial instruments on adoption of IFRS 9 as at April 1, 2018:

IAS 39 Category

IFRS 9 Category

Total carrying
value

Total fair
value

Cash and cash equivalents

Loans and receivables

Financial assets at amortized cost

99,829

Investment in fixed deposits

Loans and receivables

Financial assets at amortized cost

21,548

Investments in marketable securities and mutual funds

Available for sale

Financial assets at FVTPL

99,954

Trade receivables

Loans and receivables

Financial assets at amortized cost

71,388

Unbilled revenue

Loans and receivables

Financial assets at amortized cost

61,721

Funds held for clients

Loans and receivables

Financial assets at amortized cost

10,066

Prepayments and other assets

Loans and receivables

Financial assets at amortized cost

4,410

Other non-current assets

Loans and receivables

Financial assets at amortized cost

10,243

Derivative assets

Financial assets at FVTPL

2,212

Derivative assets

Derivative designated as cash flow hedges (carried at fair value)

Financial assets at FVOCI

12,771

Total carrying value

394,142

The impact of the adoption of IFRS 15 and IFRS 9 on the Company’s consolidated statement of financial position as at March 31, 2019 was as follows:


	As reported (includes the impact of adoption of IFRS 15 and IFRS 9)			Adjustments on adoption of IFRS 15			Adjustments on adoption of IFRS 9			Balances without adoption of IFRS 15 and IFRS 9
ASSETS
Current assets:
Cash and cash equivalents	$	85,444		$	—		$	—		$	85,444
Investments		67,913			—			—			67,913
Trade receivables, net		73,872			—			115			73,987
Unbilled revenue		66,752			—			—			66,752
Funds held for clients		7,063			—			—			7,063
Derivative assets		13,394			—			—			13,394
Contract assets		4,190			(1,820	)		—			2,370
Prepayment and other current assets		16,783			—			—			16,783

Total current assets		335,411			(1,820	)		115			333,706

Non-current assets:
Goodwill		130,811			—			—			130,811
Intangible assets		80,188			—			—			80,188
Property and equipment		60,998			—			—			60,998
Derivative assets		5,687			—			—			5,687
Deferred tax assets		23,772			1,219			(4	)		24,987
Investments		82,487			—			—			82,487
Contract assets		22,037			(6,967	)		—			15,070
Other non-current assets		44,239			—			112			44,351

Total non-current assets		450,219			(5,748	)		108			444,579

TOTAL ASSETS		785,630			(7,568	)		223			778,285

LIABILITIES AND EQUITY
Current liabilities:
Trade payables		17,831			—			—			17,831
Provisions and accrued expenses		27,619			—			—			27,619
Derivative liabilities		2,096			—			—			2,096
Pension and other employee obligations		68,121			—			—			68,121
Current portion of long-term debt		27,969			—			—			27,969
Contract liabilities		5,427			(9	)		—			5,418
Current taxes payable		2,603			—			—			2,603
Other liabilities		10,294			—			—			10,294

Total current liabilities		161,960			(9	)		—			161,951

Non-current liabilities:
Derivative liabilities		307			—			—			307
Pension and other employee obligations		11,248			—			—			11,248
Long- term debt		33,422			—			—			33,422
Contract liabilities		6,609			—			—			6,609
Other non-current liabilities		8,959			—			—			8,959
Deferred tax liabilities		10,706			(3	)		(1	)		10,702

Total non-current liabilities		71,251			(3	)		(1	)		71,247

TOTAL LIABILITIES		233,211			(12	)		(1	)		233,198

Shareholders’ equity:
Share capital		8,056			—			—			8,056
Share premium		269,529			—			—			269,529
Retained earnings		478,145			(7,864	)		(366	)		469,915
Other components of equity		(146,894	)		308			590			(145,996	)
Less: shares, held in treasury, at cost		(56,417	)		—			—			(56,417	)

Total shareholders’ equity		552,419			(7,556	)		224			545,087

TOTAL LIABILITIES AND EQUITY	$	785,630		$	(7,568	)	$	223		$	778,285

The impact of the adoption of IFRS 15 and IFRS 9 on the Company’s consolidated statement of income for the year ended March 31, 2019 was as follows:


	Year ended March 31, 2019
	As reported (includes the impact of adoption of IFRS 15 and IFRS 9)			Adjustments on adoption of IFRS 15			Adjustments on adoption of IFRS 9			Amounts without adoption of IFRS 15 and IFRS 9
Revenue	$	809,120		$	—		$	642		$	809,762
Cost of revenue		518,236			281			—			518,517

Gross profit		290,884			(281	)		642			291,245
Operating expenses:
Selling and marketing expenses		44,573			1,489			—			46,062
General and administrative expenses		115,261			—			(220	)		115,041
Foreign exchange gain, net		(4,495	)		—			(2,198	)		(6,693	)
Amortization of intangible assets		15,783			—			—			15,783

Operating profit		119,762			(1,770	)		3,060			121,052
Other income, net		(14,594	)		—			—			(14,594	)
Finance expense		3,204			—			—			3,204

Profit before income taxes		131,152			(1,770	)		3,060			132,442
Income tax expense		25,719			583			649			26,951

Profit after tax	$	105,433		$	(2,353	)	$	2,411		$	105,491

The

impact of the adoption of IFRS 15 and IFRS 9 on the Company’s consolidated cashflows for the year ended March 31, 2019 was as follows:


	Year ended March 31, 2019
	As reported (includes the impact of adoption of IFRS 15 and IFRS 9)			Adjustments on adoption of IFRS 15			Adjustments on adoption of IFRS 9			Amounts without adoption of IFRS 15 and IFRS 9
Cash flows from operating activities:
Profit after tax	$	105,433		$	(2,353	)	$	2,411		$	105,491
Adjustments to reconcile profit after tax to net cash generated from operating activities:
Depreciation and amortization		36,117			—			—			36,117
Share-based compensation expense		30,305			—			—			30,305
Amortization of debt issue cost		360			—			—			360
Allowances for ECL		659			—			—			659
Unrealized exchange loss/(gain), net		(2,441	)		—			—			(2,441	)
Current tax expense		27,526			—			—			27,526
Interest expense		2,844			—			—			2,844
Interest income		(2,556	)		—			—			(2,556	)
Income from marketable securities		(7,979	)		—			—			(7,979	)
Loss on sale of property and equipment		25			—			—			25
Deferred income taxes		(1,807	)		583			649			(575	)
Deferred rent		1,578			—			—			1,578
Excess tax benefit from share-based compensation expense		(1,260	)		—			—			(1,260	)
Unrealized (gain)/loss on derivative instruments		(372	)		—			(2,840	)		(3,212	)
Changes in operating assets and liabilities:
Trade receivables and unbilled revenue		(14,822	)		—			(190	)		(15,012	)
Other assets		(17,340	)		1,779			(30	)		(15,591	)
Trade payables		(585	)		—			—			(585	)
Contract liabilities		8,714			(9	)		—			8,705
Other liabilities		8,279			—			—			8,279

Cash generated from operating activities before interest and income taxes:		172,678			—			—			172,678
Income taxes paid		(22,992	)		—			—			(22,992	)
Interest paid		(2,521	)		—			—			(2,521	)
Interest received		2,489			—			—			2,489

Net cash provided by operating activities		149,654			—			—			149,654

Cash flows from investing activities:
Acquisition of HotelBeds		(233	)		—			—			(233	)
Payment of contingent considerations in relation to acquisitions		(6,922	)		—			—			(6,922	)
Government grants repaid		(200	)		—			—			(200	)
Purchase of property and equipment and intangible assets		(32,292	)		—			—			(32,292	)
Marketable securities (purchased)/sold, net		42,037			—			—			42,037
Proceeds from sale of property and equipment		120			—			—			120
Investment in fixed deposits		(27,899	)		—			—			(27,899	)
Proceeds from maturity of fixed deposits		31,336			—			—			31,336
Marketable securities (long-term) sold / (purchased), net		(78,823	)		—			—			(78,823	)
Profit on sale of marketable securities (short-term)		1,497			—			—			1,497
Dividends received		32			—			—			32

Net cash used in investing activities		(71,347	)		—			—			(71,347	)

Cash flows from financing activities:
Repurchase of shares		(56,417	)		—			—			(56,417	)
Repayment of long-term debt		(28,100	)		—			—			(28,100	)
Excess tax benefit from share-based compensation expense		1,260			—			—			1,260

Net cash used in financing activities		(83,257	)		—			—			(83,257	)

Exchange difference on cash and cash equivalents		(9,435	)		—			—			(9,435	)
Net change in cash and cash equivalents		(14,385	)		—			—			(14,385	)
Cash and cash equivalents at the beginning of the year		99,829			—			—			99,829

Cash and cash equivalents at the end of the year		85,444			—			—			85,444

Business Combinations

12 Months Ended

Mar. 31, 2019

Text block [abstract]

Business Combinations

5. Business Combinations

a) Payment for business transfer (“HotelBeds”)

On October 30, 2018, the Company entered into an agreement with HotelBeds, a leading provider of travel services in Spain, pursuant to which the Company agreed to acquire certain assets and the related workforce of HotelBeds, effective January 1, 2019 (“Acquisition Date”). The net purchase price of the transaction, which was paid in cash was $233. The excess of purchase price over the assets acquired amounted to $203, which has been recognized as goodwill.

Goodwill is attributable mainly to the benefits expected from the acquired assembled workforce and is not expected to be deductible for tax purposes.

b) HealthHelp

On March 15, 2017 (“Acquisition date”), the Company acquired all ownership interests of HealthHelp, which provides benefits management across several specialty healthcare areas, including radiology, cardiology, oncology, sleep care, orthopedics, and pain management, for a total consideration of $68,910, including working capital adjustments of $573 and a contingent consideration of $8,545, payable over a period of two years linked to revenue targets and continuation of an identified client contract. The fair value of the contingent consideration liability was estimated using Level 3 inputs which included an assumption for discount rate of 2.5%. The potential undiscounted amount of all future payments that the Company could be required to make under the contingent consideration arrangement is between $0 and $8,876.

The Company funded the acquisition primarily with a five year secured term loan. The Company is expected to leverage HealthHelp’s capability in care management to address the needs of payor, provider and insurance organizations.

The Company incurred acquisition related costs of $1,809, which were included in “General and administrative expenses” in the consolidated statement of income for the year ended March 31, 2017.

During the year ended March 31, 2018, the Company made a payment of $573 towards working capital adjustments. During the year ended March 31, 2018, a contingent consideration of $3,114 was also paid by the Company to the sellers on achievement of the revenue target in relation to the identified client contract related to the first measurement period and an amount of $1,324 was reversed and credited to its consolidated income statement, due to the shortfall in revenue target achievement for the identified client contract, in accordance with the terms of the share purchase agreement.

During the year ended March 31, 2019, a contingent consideration of $4,438 was paid by the Company to the sellers on achievement of the revenue target in relation to the identified client contract related to the second measurement period.

The purchase price has been allocated, as set out below, to the assets acquired and liabilities assumed in the business combination.


	Amount
Cash	$	3,119
Trade receivables		4,910
Unbilled revenue		2,016
Prepayments and other current assets		1,060
Property and equipment		4,612
Intangible assets
- Software		1,274
- Customer contracts		4,537
- Customer relationships		49,584
- Service mark		400
- Covenant not-to-compete		4,693
- Technology		4,852
Non-current assets		161
Term loan		(29,249	)
Current liabilities		(2,555	)
Non-current liabilities		(1,423	)
Deferred tax liability		(18,163	)

Net assets acquired	$	29,828
Less: Purchase consideration		68,910

Goodwill on acquisition	$	39,082

Goodwill of $14,876 arising from this acquisition is expected to be deductible for tax purposes. Goodwill is attributable mainly to expected synergies and assembled workforce arising from the acquisition.

During the year ended March 31, 2018, the Company completed the accounting of the assets acquired and liabilities assumed on acquisition. Corresponding changes to the comparatives for the year ended March 31, 2017 were not made, as the impact of the change on finalization of purchase price allocation is not material to the Company’s consolidated statement of financial position or consolidated statement of income.

c) Denali

On January 20, 2017 (“Acquisition Date”), the Company acquired all outstanding shares of Denali, a provider of strategic procurement BPM solutions for a purchase consideration of $38,668 (including the contingent consideration of $6,277, dependent on the achievement of revenue targets over a period of three years and deferred consideration of $522 payable in first quarter of fiscal 2018), including adjustments for working capital. The fair value of the contingent consideration liability was estimated using Level 3 inputs which included an assumption for discount rate of 2.5%. The potential undiscounted amount of all future payments that the Company could be required to make under the contingent consideration arrangement is between $0 and $6,578. The Company funded the acquisition through a three-year secured term loan.

Denali delivers global sourcing and procurement services to high-tech, retail and Consumer Packaged Goods (“CPG”), banking and financial services, utilities, and healthcare verticals. The acquisition of Denali is expected to add a strategic procurement capability to the Company’s existing Finance and Accounting services and will enable the Company to offer procurement solutions to its clients.

The Company incurred acquisition related costs of $502, which were included in “General and administrative expenses” in the consolidated statement of income for the year ended March 31, 2017.

During the year ended March 31, 2018, the Company made payment of $522 towards deferred consideration and an amount of $968 was reduced from the purchase consideration towards working capital adjustments. During the year ended March 31, 2018, a contingent consideration of $2,351 was also paid by the Company to the sellers on achievement of the revenue target related to the first measurement period.

During the year ended March 31, 2019, a contingent consideration of $2,484 was paid by the Company to the sellers on achievement of the revenue target related to the second measurement period.

The purchase price has been allocated, as set out below, to the assets acquired and liabilities assumed in the business combination.


	Amount
Cash	$	1,204
Trade receivables		2,799
Unbilled revenue		1,258
Prepayments and other current assets		95
Property and equipment		53
Deferred tax asset		18
Intangible assets
- Software		3
- Customer contracts		3,025
- Customer relationships		8,000
- Trade name		545
- Covenant not-to-compete		1,718
Non-current assets		27
Current liabilities		(3,781	)
Short-term line of credit		(475	)
Non-current liabilities		(343	)
Deferred tax liability		(5,020	)

Net assets acquired	$	9,126
Less: Purchase consideration		38,668

Goodwill on acquisition	$	29,542

Goodwill arising from this acquisition is not expected to be deductible for tax purposes. Goodwill is attributable mainly to expected synergies and assembled workforce arising from the acquisition.

During the year ended March 31, 2018, the Company has completed the accounting of the assets acquired and liabilities assumed on acquisition. Corresponding changes to the comparatives for the year ended March 31, 2017 were not made, as the impact of the change on finalization of purchase price allocation is not material to the Company’s consolidated statement of financial position or consolidated statement of income.

d) Value Edge

On June 14, 2016 (“Acquisition Date”), the Company acquired all outstanding equity shares of Value Edge which provides business research and analytics reports and databases across the domains of pharmaceutical, biotech and medical devices, for a total consideration of $18,265 including working capital adjustments of $765 and contingent consideration of $5,112 (held in escrow), subject to compliance with certain conditions, payable over a period of three years. The acquisition is expected to deepen the Company’s domain and specialized analytical capabilities in the growing pharma market, and provide the Company with a technology asset, which is leverageable across clients and industries.

The Company incurred acquisition related costs of $24, which were included in “General and administrative expenses” in the consolidated statement of income for the year ended March 31, 2017.

During the year ended March 31, 2018, the Company released from escrow an amount of $1,535 towards the first instalment of contingent consideration to the sellers.

During the year ended March 31, 2019, the Company released from escrow an amount of $1,535 towards the second instalment of contingent consideration to the sellers.

The purchase price has been allocated, as set out below, to the assets acquired and liabilities assumed in the business combination.


	Amount
Cash	$	432
Trade receivables		370
Unbilled revenue		706
Investments		87
Prepayments and other current assets		99
Property and equipment		78
Deferred tax asset		49
Intangible assets
- Software		10
- Customer contracts		701
- Customer relationships		1,894
- Trade name		104
- Covenant not-to-compete		2,655
- Technology		1,238
Non-current assets		74
Current liabilities		(1,236	)
Non-current liabilities		(126	)
Deferred tax liability		(2,281	)

Net assets acquired	$	4,854
Less: Purchase consideration		18,265

Goodwill on acquisition	$	13,411

Goodwill arising from this acquisition is not expected to be deductible for tax purposes (Refer Note 25). Goodwill is attributable mainly to expected synergies and assembled workforce arising from the acquisition.

Cash and cash equivalents

12 Months Ended

Mar. 31, 2019

Text block [abstract]

Cash and cash equivalents

6. Cash and cash equivalents

The Company considers all highly liquid investments with an initial maturity of up to three months to be cash equivalents. Cash and cash equivalents consist of the following:


	As at
	March 31,		March 31,
	2019		2018
Cash and bank balances	$	43,933	$	47,738
Short term deposits with banks*		41,511		52,091

Total	$	85,444	$	99,829

* Short term deposits can be withdrawn by the Company at any time without prior notice and are readily convertible into known amounts of cash with an insignificant risk of changes in value.

Investments

12 Months Ended

Mar. 31, 2019

Text block [abstract]

Investments

7. Investments

Investments consist of the following:


	As at
	March 31,		March 31,
	2019		2018
Investments in marketable securities and mutual funds	$	134,493	$	99,954
Investment in fixed deposits		15,907		21,548

Total	$	150,400	$	121,502


	As at
	March 31, 2019		March 31, 2018
Current investments	$	67,913	$	120,960
Non-current investments		82,487		542

Total	$	150,400	$	121,502

Trade receivables and unbilled revenue, net

12 Months Ended

Mar. 31, 2019

Text block [abstract]

Trade receivables and unbilled revenue, net

8. Trade receivables and unbilled revenue, net

Trade receivables and unbilled revenue consist of the following:


	As at
	March 31,			March 31,
	2019			2018
Trade receivables and unbilled revenue*	$	141,806		$	133,673
Less: Allowances for ECL		(1,182	)		(564	)

Total	$	140,624		$	133,109

*	As at March 31, 2019, unbilled revenue includes contract assets amounting to $1,457.

The movement in the allowances for ECL is as follows:


	Year ended March 31,
	2019			2018			2017
Balance as at March 31, 2018	$	564			—			—
Impact of adoption of IFRS 9		(74	)		—			—

Balance at the beginning of the year		490		$	1,713		$	4,446
Charged to profit or loss		1,171			2,115			777
Write-offs, net of collections		(331	)		(1,136	)		(2,571	)
Reversals		(157	)		(2,321	)		(664	)
Translation adjustment		9			193			(275	)

Balance at the end of the year	$	1,182		$	564		$	1,713

Prepayments and other assets

12 Months Ended

Mar. 31, 2019

Text block [abstract]

Prepayments and other assets

9. Prepayments and other assets

Prepayment and other assets consist of the following:


	As at
	March 31, 2019		March 31, 2018
Current:
Service tax and other tax receivables	$	1,117	$	6,569
Deferred transition cost*		—		571
Employee receivables		1,052		1,099
Advances to suppliers		2,073		2,877
Prepaid expenses		7,456		7,994
Restricted cash, held in escrow (Refer Note 5(d))		1,535		1,535
Other assets		3,550		4,202

Total	$	16,783	$	24,847

Non-current:
Deposits	$	9,205	$	8,708
Income tax assets		9,916		12,595
Service tax and other tax receivables		22,246		11,410
Deferred transition cost*		—		2,467
Restricted cash, held in escrow (Refer Note 5(d))		—		1,535
Other assets		2,872		5,673

Total	$	44,239	$	42,388

*	As at March 31, 2019, deferred transition cost is included within contract assets in accordance with IFRS 15 (Refer Note 20).

Goodwill

12 Months Ended

Mar. 31, 2019

Text block [abstract]

Goodwill

10. Goodwill

A summary of the carrying value of goodwill is as follows:


	As at
	March 31,			March 31,
	2019			2018
Gross carrying amount	$	153,453		$	159,500
Accumulated impairment of goodwill		(22,642	)		(24,314	)

Total	$	130,811		$	135,186

The movement in goodwill balance by reportable segment as at March 31, 2019 and 2018 is as follows:

Gross carrying amount


	WNS			WNS Auto
	Global BPM			Claims BPM			Total
Balance as at April 1, 2017	$	129,878		$	25,803		$	155,681
Goodwill arising on acquisitions		(92	)		—			(92	)
Foreign currency translation		767			3,144			3,911

Balance as at March 31, 2018	$	130,553		$	28,947		$	159,500

Goodwill arising on acquisitions		203			—			203
Foreign currency translation		(4,260	)		(1,990	)		(6,250	)

Balance as at March 31, 2019	$	126,496		$	26,957		$	153,453

Accumulated impairment losses


	WNS		WNS Auto
	Global BPM		Claims BPM			Total
Balance as at April 1, 2017	$	—	$	21,673		$	21,673
Impairment of goodwill recognized during the year		—		—			—
Foreign currency translation adjustment		—		2,641			2,641

Balance as at March 31, 2018	$	—	$	24,314		$	24,314

Impairment of goodwill recognized during the year		—		—			—
Foreign currency translation adjustment		—		(1,672	)		(1,672	)

Balance as at March 31, 2019		—	$	22,642		$	22,642

During the year ended March 31, 2019, the Company realigned its cash generating units (“CGU”) (Refer Note 28). The carrying value of goodwill allocated to the new CGUs is as follows:


	As at
	March 31,		March 31,
	2019		2018
WNS Global BPM*	$	3,846	$	3,815
South Africa		4,557		5,581
Research and Analytics		46,087		48,901
Technology services		3,382		3,632
WNS Auto Claims BPM		4,315		4,633
Denali (previously ‘Finance and accounting’)		29,542		29,542
HealthHelp (previously ‘Healthcare’)		39,082		39,082

	$	130,811	$	135,186

*	Excluding South Africa, research and analytics, technology services, Denali and HealthHelp goodwill.

Key assumptions on which the Company has based its determination of VIUs include:

a)	Estimated cash flows for five years based on approved internal management budgets with extrapolation for the remaining period, wherever such budgets were shorter than five years period.

Terminal value arrived by extrapolating last forecasted year cash flows to perpetuity using long-term growth rates. These long-term growth rates take into consideration external macro-economic sources of data. Such long-term growth rate considered does not exceed that of the relevant business and industry sector.

c)	The discount rates used are based on weighted average cost of capital of a comparable market participant, which are adjusted for specific country risks.

The key assumptions used in performing the impairment test, by each CGU, were as follows:


	CGU’s
	WNS Global BPM*			South Africa			Denali			Research and Analytics			HealthHelp			Technology services			WNS Auto Claims BPM
Discount rate		16.5	%		17.0	%		13.2	%		16.5	%		13.2	%		15.5	%		15.5	%
Perpetual growth rate		3.0	%		3.0	%		2.5	%		3.0	%		2.5	%		2.0	%		2.0	%

*	Excluding South Africa, research and analytics, technology services, HealthHelp and Denali.

The assumptions used were based on the Company’s internal budget. The Company projected revenue, operating margins and cash flows for a period of five years and applied a perpetual long-term growth rate thereafter.

In arriving at its forecasts, the Company considered past experience, economic trends and inflation as well as industry and market trends. The projections also took into account factors such as the expected impact from new client wins and expansion from existing clients businesses and efficiency initiatives, and the maturity of the markets in which each business operates.

Based on the above, no impairment was identified as of March 31, 2019 (Nil for March 31, 2018), as the recoverable amount of the CGUs exceeded the carrying value.

An analysis of the calculation’s sensitivity to a change in the key parameters (revenue growth, operating margin, discount rate and long-term growth rate) did not identify any probable scenarios where the other CGU’s recoverable amount would fall below its carrying amount.

Impairment charge recognized in the year March 31, 2017

During the fourth quarter of fiscal 2017, the proposed changes in UK laws with respect to personal injury market and the associated uncertainty of the future earnings trajectory of the legal services business and downward revision in the expectation for future performance within the WNS Auto Claims reportable segment due to contract renegotiations and loss of certain clients caused the financial projections and estimates of the WNS Auto Claims BPM reportable segment to significantly decrease from the previous estimates which led to an impairment loss during fiscal 2017. These factors arising in the fourth quarter of fiscal 2017 had a significant and negative impact on the VIU of the WNS Auto Claims BPM reportable segment, and the Company determined that the carrying value of the reportable segment for WNS Auto Claims BPM exceeded the VIU as of the date of its annual impairment review. The Company further performed the valuation of FVLCOD of the impairment test.

The Company determined the FVLCOD of reportable segment using the “Income Approach — Discounted Cash Flow Analysis” method.

Under the “Income Approach — Discounted Cash Flow Analysis” method the key assumptions consider projected sales, cost of sales, and operating expenses for five years. These assumptions were determined by management utilizing our internal operating plan, growth rates for revenues and operating expenses, and margin assumptions using market participant perspective. An additional key assumption under this approach is the discount rate, which represents the expected return on capital and is based on the estimated weighted average cost of capital for a market participant. If our assumptions relative to growth rates were to change, our fair value calculation may change, which could impact the results.

The fair value of the WNS Auto Claims BPM reportable segment was determined using Level 3 inputs through an income approach which includes assumptions for discount rate of 13.0% with annual and perpetual growth rate of 2.5% and 2.0%, respectively. The Company used the “Market approach — Guideline Public Company Method” to corroborate the results of the income approach. The FVLCOD was higher than the VIU, which is considered as the recoverable amount of the CGU amounting to $37,836 (after deducting costs of disposal of $656). The next step of the goodwill impairment test resulted in an impairment charge of $21,673 for goodwill related to the WNS Auto Claims BPM reportable segment in fiscal 2017. This impairment charge of $21,673 was recorded in operating expenses in the consolidated statement of income, which reduced the goodwill in the WNS Auto Claims BPM to $4,130 as at March 31, 2017.

Intangible assets

12 Months Ended

Mar. 31, 2019

Text block [abstract]

Intangible assets

11. Intangible assets

The changes in the carrying value of intangible assets for the year ended March 31, 2018 are as follows:


Gross carrying value	Customer contracts			Customer relationships		Intellectual Property and other rights		Trade names			Technology			Leasehold benefits		Covenant not-to- compete		Service mark		Software		Total
Balance as at April 1, 2017	$	167,001		$	121,922	$	3,861	$	653		$	6,131		$	1,835	$	9,451		400	$	25,586	$	336,840
Additions		—			—		250		—			—			—		—		—		7,369		7,619
Translation adjustments		93			940		470		—			(6	)		—		10		—		894		2,401

Balance as at March 31, 2018	$	167,094		$	122,862	$	4,581	$	653		$	6,125		$	1,835	$	9,461	$	400	$	33,849	$	346,860

Accumulated amortization
Balance as at April 1, 2017	$	157,976		$	62,175	$	3,861	$	80		$	172		$	1,835	$	964	$	—	$	13,153	$	240,216
Amortization		2,725			3,700		74		236			790			—		2,310		—		5,670		15,505
Translation adjustments		(62	)		873		470		(1	)		(4	)		—		12		—		199		1,487

Balance as at March 31, 2018	$	160,639		$	66,748	$	4,405	$	315		$	958		$	1,835	$	3,286	$	—	$	19,022	$	257,208

Net carrying value as at March 31, 2018	$	6,455		$	56,114	$	176	$	338		$	5,167		$	—	$	6,175	$	400	$	14,827	$	89,652

The changes in the carrying value of intangible assets for the year ended March 31, 2019 are as follows:


Gross carrying value	Customer contracts			Customer relationships			Intellectual Property and other rights			Trade names			Technology			Leasehold benefits		Covenant not-to- compete			Service mark		Software			Total
Balance as at April 1, 2018	$	167,094		$	122,862		$	4,581		$	653		$	6,125		$	1,835	$	9,461			400	$	33,849		$	346,860
Additions		—			—			—			—			—			—		—			—		7,556			7,556
Translation adjustments		(5,146	)		(1,225	)		(298	)		(6	)		(73	)		—		(172	)		—		(1,742	)		(8,662	)

Balance as at March 31, 2019	$	161,948		$	121,637		$	4,283		$	647		$	6,052		$	1,835	$	9,289		$	400	$	39,663		$	345,754

Accumulated amortization
Balance as at April 1, 2018	$	160,639		$	66,748		$	4,405		$	315		$	958		$	1,835	$	3,286		$	—	$	19,022		$	257,208
Amortization		2,675			3,671			125			192			776			—		2,240			—		6,104			15,783
Translation adjustments		(4,940	)		(1,031	)		(298	)		(6	)		(17	)		—		(79	)		—		(1,054	)		(7,425	)

Balance as at March 31, 2019	$	158,374		$	69,338		$	4,232		$	501		$	1,717		$	1,835	$	5,447		$	—	$	24,072		$	265,566

Net carrying value as at March 31, 2019	$	3,574		$	52,249		$	51		$	146		$	4,335		$	—	$	3,842		$	400	$	15,591		$	80,188

As at March 31, 2019, the estimated remaining weighted average amortization periods for definite lived intangible assets are as follows:


	Balance life
	(in months)
Customer contracts		19
Customer relationships		196
Covenant not-to-compete		21
Trade names		10
Technology		68
Intellectual property and other rights		5
Software		20

The estimated annual amortization expense based on remaining weighted average amortization periods for intangible assets and exchange rates, each as at March 31, 2019 are as follows:


	Amount
2020	$	15,716
2021		12,078
2022		7,000
2023		5,649
2024		4,398
Thereafter		34,947

	$	79,788	*

*	excludes service mark, as it has an indefinite useful life

Property and equipment

12 Months Ended

Mar. 31, 2019

Text block [abstract]

Property and equipment

12. Property and equipment

The changes in the carrying value of property and equipment for the year ended March 31, 2018 are as follows:


Gross carrying value	Buildings			Computers and software			Furniture, fixtures and office equipment			Vehicles			Leasehold improvements			Total
Balance as at April 1, 2017	$	10,246		$	69,871		$	68,877		$	587		$	60,992		$	210,573
Additions		—			4,597			9,389			93			9,756			23,835
Disposals/retirements		—			(3,350	)		(1,718	)		(29	)		(2,303	)		(7,400	)
Translation adjustments		(23	)		1,965			839			5			721			3,507

Balance as at March 31, 2018	$	10,223		$	73,083		$	77,387		$	656		$	69,166		$	230,515

Accumulated depreciation
Balance as at April 1, 2017	$	4,208		$	59,811		$	51,431		$	429		$	41,180		$	157,059
Depreciation		514			6,442			6,623			97			6,278			19,954
Disposals/retirements		—			(3,345	)		(1,674	)		(30	)		(2,308	)		(7,357	)
Translation adjustments		(12	)		1,822			512			1			296			2,619

Balance as at March 31, 2018	$	4,710		$	64,730		$	56,892		$	497		$	45,446		$	172,275

Capital work-in-progress																	2,366

Net carrying value as at March 31, 2018																$	60,606

The changes in the carrying value of property and equipment for the year ended March 31, 2019 are as follows:


Gross carrying value	Buildings			Computers and software			Furniture, fixtures and office equipment			Vehicles			Leasehold improvements			Total
Balance as at April 1, 2018	$	10,223		$	73,083		$	77,387		$	656		$	69,166		$	230,515
Additions		—			7,361			7,487			328			8,097			23,273
On acquisition (Refer Note 5(a))		—			30			—			—			—			30
Disposals/retirements		—			(2,812	)		(2,856	)		(158	)		(1,275	)		(7,101	)
Translation adjustments		(260	)		(4,572	)		(4,739	)		(45	)		(4,287	)		(13,903	)

Balance as at March 31, 2019	$	9,963		$	73,090		$	77,279		$	781		$	71,701		$	232,814

Accumulated depreciation
Balance as at April 1, 2018	$	4,710		$	64,730		$	56,892		$	497		$	45,446		$	172,275
Depreciation		496			5,437			7,227			150			7,024			20,334
Disposals/retirements		—			(2,775	)		(2,816	)		(146	)		(1,169	)		(6,906	)
Translation adjustments		(117	)		(4,139	)		(3,465	)		(35	)		(2,816	)		(10,572	)

Balance as at March 31, 2019	$	5,089		$	63,253		$	57,838		$	466		$	48,485		$	175,131

Capital work-in-progress																	3,315

Net carrying value as at March 31, 2019																$	60,998

Certain property and equipment are pledged as collateral against borrowings with a carrying amount of $111 and $107 as at March 31, 2019 and 2018, respectively.

Loans and borrowings

12 Months Ended

Mar. 31, 2019

Text block [abstract]

Loans and borrowings

13. Loans and borrowings

Long-term debt

The long-term loans and borrowings consist of the following:


			Final maturity		As at
Currency	Interest rate		(fiscal year)		March 31, 2019			March 31, 2018
US dollars		3M USD Libor+1.27%		2020		11,400			22,700
US dollars		3M USD Libor+0.95%		2022		50,400			67,200

Total						61,800			89,900
Less: Debt issuance cost						(409	)		(769	)

Total						61,391			89,131
Current portion of long-term debt					$	27,969		$	27,740
Long-term debt					$	33,422		$	61,391

The Company has entered into a floating to fixed interest rate swap in relation to these debts.

In January 2017, WNS North America Inc. obtained from BNP Paribas, Hong Kong, a three-year term loan facility of $34,000 at an interest rate equal to the three month US dollar LIBOR plus a margin of 1.27% per annum to finance the acquisition of Denali. WNS North America Inc. has pledged its shares of Denali as security for the loan. In connection with the term loan, the Company has entered into an interest rate swap with a bank to swap the variable portion of the interest based on the three month US dollar LIBOR to a fixed rate of 1.5610%. The facility agreement for the term loan contains certain financial covenants as defined in the facility agreement. This term loan is repayable in six semi-annual installments. The first five repayment installments are $5,650 each and the sixth and final repayment installment is $5,750. On July 20, 2017, January 22, 2018, July 20, 2018 and January 22, 2019, the Company made scheduled repayments of $5,650 each. As at March 31, 2019, the Company has complied with the financial covenants in all material respects in relation to this loan facility.

In March 2017, WNS (Mauritius) Limited obtained from HSBC Bank (Mauritius) Ltd. and Standard Chartered Bank, UK a five-year term loan facility of $84,000 at an interest rate equal to the three-month US dollar LIBOR plus a margin of 0.95% per annum to finance the acquisition of HealthHelp. The Company has pledged its shares of WNS (Mauritius) Limited as security for the loan. In connection with the term loan, the Company has entered into interest rate swaps with banks to swap the variable portion of the interest based on the three month US dollar LIBOR to a fixed rate of 1.9635%. The facility agreement for the term loan contains certain financial covenants as defined in the facility agreement. This term loan is repayable in ten semi-annual installments of $8,400 each. On September 14, 2017, March 14, 2018, September 17, 2018 and March 14, 2019 the Company made scheduled repayments of $8,400 each. As at March 31, 2019, the Company has complied with the financial covenants in all material respects in relation to this loan facility.

The Company has pledged trade receivables, other financial assets and property and equipment with an aggregate amount of $125,317 and $113,174 as at March 31, 2019 and March 31, 2018, respectively, as collateral for the above borrowings.

Short-term lines of credit

The Company’s Indian subsidiary, WNS Global Services Private Limited (“WNS Global”), has unsecured lines of credit with banks amounting to $59,971 (based on the exchange rate on March 31, 2019). The Company has also established a line of credit in the UK amounting to $12,889 (based on the exchange rate on March 31, 2019). Further the Company has also established a line of credit in South Africa amounting to $1,414 (based on the exchange rate on March 31, 2019).

As at March 31, 2019, no amounts were drawn under these lines of credit.

Financial instruments

12 Months Ended

Mar. 31, 2019

Text block [abstract]

Financial instruments

14. Financial instruments

Financial instruments by category

The carrying value and fair value of financial instruments by class as at March 31, 2019 are as follows:

Financial assets


	Financial assets at amortized cost		Financial assets at FVTPL		Financial assets at FVOCI		Total carrying value		Total fair value
Cash and cash equivalents	$	85,444	$	—	$	—	$	85,444	$	85,444
Investment in fixed deposits		15,907		—		—		15,907		15,907
Investments in marketable securities and mutual funds		—		134,493		—		134,493		134,493
Trade receivables		73,872		—		—		73,872		73,872
Unbilled revenue⁽¹⁾		65,295		—		—		65,295		65,295
Funds held for clients		7,063		—		—		7,063		7,063
Prepayments and other assets⁽²⁾		5,375		—		—		5,375		5,375
Other non-current assets⁽³⁾		9,308		—		—		9,308		9,308
Derivative assets		—		2,077		17,004		19,081		19,081

Total carrying value	$	262,264	$	136,570	$	17,004	$	415,838	$	415,838

Financial liabilities


	Financial liabilities at amortized cost		Financial liabilities at FVTPL		Financial liabilities at FVOCI		Total carrying value		Total fair value
Trade payables	$	17,831	$	—	$	—	$	17,831	$	17,831
Long-term debt (includes current portion)⁽⁴⁾		61,800		—		—		61,800		61,800
Other employee obligations⁽⁵⁾		63,129		—		—		63,129		63,129
Provision and accrued expenses		27,619		—		—		27,619		27,619
Other liabilities⁽⁶⁾		2,288		3,197		—		5,485		5,485
Derivative liabilities		—		307		2,096		2,403		2,403

Total carrying value	$	172,667	$	3,504	$	2,096	$	178,267	$	178,267

Notes:

(1)	Excluding non-financial assets $1,457.

(2)	Excluding non-financial assets $11,408.

(3)	Excluding non-financial assets $34,931.

(4)	Excluding non-financial asset (unamortized debt issuance cost) $409.

(5)	Excluding non-financial liabilities $16,240.

(6)	Excluding non-financial liabilities $13,768.

The carrying value and fair value of financial instruments by class as at March 31, 2018 are as follows:

Financial assets


	Financial assets at amortized cost		Financial assets at FVTPL		Financial assets at FVOCI		Total carrying value		Total fair value
Cash and cash equivalents	$	99,829	$	—	$	—	$	99,829	$	99,829
Investment in fixed deposits		21,548		—		—		21,548		21,548
Investments in marketable securities and mutual funds		—		99,954		—		99,954		99,954
Trade receivables		71,388		—		—		71,388		71,388
Unbilled revenue		61,721		—		—		61,721		61,721
Funds held for clients		10,066		—		—		10,066		10,066
Prepayments and other assets⁽¹⁾		4,410		—		—		4,410		4,410
Other non-current assets⁽²⁾		10,243		—		—		10,243		10,243
Derivative assets		—		2,212		12,771		14,983		14,983

Total carrying value	$	279,205	$	102,166	$	12,771	$	394,142	$	394,142

Financial liabilities


	Financial liabilities at amortized cost		Financial liabilities at FVTPL		Financial liabilities at FVOCI		Total carrying value		Total fair value
Trade payables	$	19,703	$	—	$	—	$	19,703	$	19,703
Long-term debt (includes current portion)⁽³⁾		89,900		—		—		89,900		89,900
Other employee obligations⁽⁴⁾		59,346		—		—		59,346		59,346
Provision and accrued expenses		28,826		—		—		28,826		28,826
Other liabilities⁽⁵⁾		2,447		11,388		—		13,835		13,835
Derivative liabilities		—		946		7,809		8,755		8,755

Total carrying value	$	200,222	$	12,334	$	7,809	$	220,365	$	220,365

Notes:

(1)	Excluding non-financial assets $20,437.

(2)	Excluding non-financial assets $32,145.

(3)	Excluding non-financial asset (unamortized debt issuance cost) $769.

(4)	Excluding non-financial liabilities $14,892.

(5)	Excluding non-financial liabilities $13,566.

For the financial assets and liabilities subject to offsetting or similar arrangements, each agreement between the Company and the counterparty allows for net settlement of the relevant financial assets and liabilities when both elect to settle on a net basis. In the absence of such an election, financial assets and liabilities will be settled on a gross basis.

Financial assets and liabilities subject to offsetting, enforceable master netting arrangements or similar agreements as at March 31, 2019 are as follows:


Description of types of financial assets	Gross amounts of recognized financial assets		Gross amounts of recognized financial liabilities offset in the statement of financial position		Net amounts of financial assets presented in the statement of financial position		Related amount not set off in financial instruments					Net Amount
Description of types of financial assets							Financial Instruments			Cash collateral received		Net Amount
Derivative assets	$	19,081	$	—	$	19,081	$	(2,045	)	$	—	$	17,036

Total	$	19,081	$	—	$	19,081	$	(2,045	)	$	—	$	17,036


Description of types of financial liabilities	Gross amounts of recognized financial liabilities		Gross amounts of recognized financial assets offset in the statement of financial position		Net amounts of financial liabilities presented in the statement of financial position		Related amount not set off in financial instruments					Net Amount
Description of types of financial liabilities							Financial instruments			Cash collateral pledged		Net Amount
Derivative liabilities	$	2,403	$	—	$	2,403	$	(2,045	)	$	—	$	358

Total	$	2,403	$	—	$	2,403	$	(2,045	)	$	—	$	358

Financial assets and liabilities subject to offsetting, enforceable master netting arrangements or similar agreements as at March 31, 2018 are as follows:


Description of types of financial assets	Gross amounts of recognized financial assets		Gross amounts of recognized financial liabilities offset in the statement of financial position		Net amounts of financial assets presented in the statement of financial position		Related amount not set off in financial instruments					Net Amount
Description of types of financial assets							Financial instruments			Cash collateral received		Net Amount
Derivative assets	$	14,983	$	—	$	14,983	$	(4,215	)	$	—	$	10,768

Total	$	14,983	$	—	$	14,983	$	(4,215	)	$	—	$	10,768


Description of types of financial liabilities	Gross amounts of recognized financial liabilities		Gross amounts of recognized financial assets offset in the statement of financial position		Net amounts of financial liabilities presented in the statement of financial position		Related amount not set off in financial instruments					Net Amount
Description of types of financial liabilities							Financial instruments			Cash collateral pledged		Net Amount
Derivative liabilities	$	8,755	$	—	$	8,755	$	(4,215	)	$	—	$	4,540

Total	$	8,755	$	—	$	8,755	$	(4,215	)	$	—	$	4,540

Fair value hierarchy

The following is the hierarchy for determining and disclosing the fair value of financial instruments by valuation technique:

Level 1 — quoted prices (unadjusted) in active markets for identical assets or liabilities.

Level 2 — other techniques for which all inputs have a significant effect on the recorded fair value are observable, either directly or indirectly.

Level 3 — techniques which use inputs that have a significant effect on the recorded fair value that are not based on observable market data.

The fair value is estimated using the discounted cash flow approach and market rates of interest. The valuation technique involves assumptions and judgments regarding risk characteristics of the instruments, discount rates and future cash flows.

The Company uses valuation techniques in measuring the fair value of financial instruments, where active market quotes are not available. In applying the valuation techniques, the Company makes maximum use of market inputs, and uses estimates and assumptions that are, as far as possible, consistent with observable data that market participants would use in pricing the instrument. Where applicable data is not observable, the Company uses its best estimate about the assumptions that market participants would make. These estimates may vary from the actual prices that would be achieved in an arm’s length transaction at the reporting date.

The assets and liabilities measured at fair value on a recurring basis as at March 31, 2019 are as follows:-


			Fair value measurement at reporting date using
Description	March 31, 2019		Quoted prices in active markets for identical assets (Level 1)		Significant other observable inputs (Level 2)		Significant unobservable inputs (Level 3)
Assets
Financial assets at FVTPL
Foreign exchange contracts	$	2,077	$	—	$	2,077	$	—
Investments in marketable securities and mutual funds		134,493		134,047		446		—
Financial assets at FVOCI
Foreign exchange contracts		16,611		—		16,611		—
Interest rate swaps		392		—		392		—

Total assets	$	153,573	$	134,047	$	19,526	$	—

Liabilities
Financial liabilities at FVTPL
Foreign exchange contracts	$	308	$	—	$	308	$	—
Contingent consideration		3,197		—		—		3,197
Financial liabilities at FVOCI
Foreign exchange contracts		2,095		—		2,095		—

Total liabilities	$	5,600	$	—	$	2,403	$	3,197

The assets and liabilities measured at fair value on a recurring basis as at March 31, 2018 are as follows:-


			Fair value measurement at reporting date using
Description	March 31, 2018		Quoted prices in active markets for identical assets (Level 1)		Significant other observable inputs (Level 2)		Significant unobservable inputs (Level 3)
Assets
Financial assets at FVTPL
Foreign exchange contracts	$	2,212	$	—	$	2,212	$	—
Investments in marketable securities and mutual funds		99,954		99,412		542		—
Financial assets at FVOCI
Foreign exchange contracts		11,709		—		11,709		—
Interest rate swaps		1,062		—		1,062		—

Total assets	$	114,937	$	99,412	$	15,525	$	—

Liabilities
Financial liabilities at FVTPL
Foreign exchange contracts	$	946	$	—	$	946	$	—
Contingent consideration		11,388		—		—		11,388
Financial liabilities at FVOCI
Foreign exchange contracts		7,809		—		7,809		—

Total liabilities	$	20,143	$	—	$	8,755	$	11,388

Description of significant unobservable inputs to Level 3 valuation

The fair value of the contingent consideration liability was estimated using a probability weighted method and achievement of revenue target with a discount rate of 2.5%. One percentage point change in the unobservable inputs used in fair valuation of the contingent consideration does not have a significant impact on its value.

The fair value is estimated using discounted cash flow approach which involves assumptions and judgments regarding risk characteristics of the instruments, discount rates, future cash flows, foreign exchange spot, forward premium rates and market rates of interest.

The movement in contingent consideration categorized under Level 3 fair value measurement is given below:


	For the year ended
	March 31, 2019			March 31, 2018
Balance at the beginning of the year	$	11,388		$	19,678
Additions		—			—
Payouts		(8,456	)		(7,000	)
Gain recognized in the consolidated statement of income		—			(1,553	)
Finance expense recognized in the consolidated statement of income		265			263

Balance at the end of the year	$	3,197		$	11,388

During the years ended March 31, 2019 and 2018, there were no transfers between Level 1 and Level 2 fair value measurements, and no transfers into and out of Level 3 fair value measurements.

Fair value on a non-recurring basis as at March 31, 2017

The non-recurring fair value measurement for the Auto Claim BPM CGU of $38,492 (before cost of disposal of $656) has been categorized as Level 3 fair value based on the inputs to the valuation technique used (Refer Note 10).

Derivative financial instruments

The primary risks managed by using derivative instruments are foreign currency exchange risk and interest rate risk. Forward and option contracts up to 24 months on various foreign currencies are entered into to manage the foreign currency exchange rate risk on forecasted revenue denominated in foreign currencies and monetary assets and liabilities held in non-functional currencies. Interest rate swaps are entered to manage interest rate risk associated with the Company’s floating rate borrowings. The Company’s primary exchange rate exposure is with the US dollar and pound sterling against the Indian rupee. For derivative instruments which qualify for cash flow hedge accounting, the Company records the effective portion of gain or loss from changes in the fair value of the derivative instruments in other comprehensive income/(loss), which is reclassified into earnings in the same period during which the hedged item affects earnings. Derivative instruments qualify for hedge accounting when the instrument is designated as a hedge; the hedged item is specifically identifiable and exposes the Company to risk; and it is expected that a change in fair value of the derivative instrument and an opposite change in the fair value of the hedged item will have a high degree of correlation. Determining the high degree of correlation between the change in fair value of the hedged item and the derivative instruments involves significant judgment including the probability of the occurrence of the forecasted transaction. When it is highly probable that a forecasted transaction will not occur, the Company discontinues the hedge accounting and recognizes immediately in the consolidated statement of income, the gains and losses attributable to such derivative instrument that were accumulated in other comprehensive income/(loss).

The following table presents the notional values of outstanding foreign exchange forward contracts, foreign exchange option contracts and interest rate swap contracts:


	As at
	March 31, 2019		March 31, 2018
Forward contracts (Sell)
In US dollars	$	230,292	$	242,418
In UK pound sterling		134,077		132,591
In Euro		34,251		23,883
In Australian dollars		43,271		48,147
Others		2,866		2,332

	$	444,757	$	449,371

Option contracts (Sell)
In US dollars	$	134,060	$	107,629
In UK pound sterling		122,377		116,401
In Euro		32,226		21,483
In Australian dollars		42,106		28,828
Others		—		927

	$	330,769	$	275,268

Interest rate swap contracts
In US dollars		61,800		89,900

The amount of gain/ (loss) reclassified from other comprehensive income into consolidated statement of income in respective line items for the years ended March 31, 2019, 2018 and 2017 are as follows:


	Year ended March 31,
	2019			2018			2017
Revenue	$	66			11,231		$	7,952
Foreign exchange gain, net		(2	)		15,766			16,896
Finance expense		422			(561	)		(71	)
Income tax related to amounts reclassified into consolidated statement of income		(577	)		(9,965	)		(8,998	)

Total	$	(91	)		16,471		$	15,779

As at March 31, 2019, a gain amounting to $5,578 on account of cash flow hedges in relation to forward and option contracts entered is expected to be reclassified from other comprehensive income into the consolidated statement of income over a period of 24 months and a gain amounting to $376 on account of cash flow hedges in relation to interest rate swaps is expected to be reclassified from other comprehensive income into the consolidated statement of income over a period of 36 months.

Due to the discontinuation of cash flow hedge accounting on account of non-occurrence of original forecasted transactions by the end of the originally specified time period, the Company recognized in the consolidated statement of income a loss of $2, a loss of $20 and a gain of $666 for the years ended March 31, 2019, 2018 and 2017, respectively.

Financial risk management

Financial risk factors

The Company’s activities expose it to a variety of financial risks: market risk, interest rate risk, credit risk and liquidity risk. The Company’s primary focus is to foresee the unpredictability of financial markets and seek to minimize potential adverse effects on its financial performance. The primary market risk to the Company is foreign exchange risk. The Company uses derivative financial instruments to mitigate foreign exchange related risk exposures. The Company’s exposure to credit risk is influenced mainly by the individual characteristic of each customer and the concentration of risk from the top few customers. The demographics of the customer including the default risk of the industry and country in which the customer operates also has an influence on credit risk assessment. The Company does not enter into or trade financial instruments, including derivative financial instruments, for speculative purposes.

Risk management procedures

The Company manages market risk through treasury operations. Senior management and the Board of Directors approve the Company’s treasury operations’ objectives and policies. The activities of treasury operations include management of cash resources, implementation of hedging strategies for foreign currency exposures, implementation of borrowing strategies and monitoring compliance with market risk limits and policies. The Company’s foreign exchange committee, comprising the Chairman of the Board, Group Chief Executive Officer and Group Chief Financial Officer, is the approving authority for all hedging transactions.

Components of market risk

Exchange rate or currency risk

The Company’s exposure to market risk arises principally from exchange rate risk. Although substantially all of the Company’s revenue is denominated in pound sterling and US dollars, a significant portion of expenses for the year ended March 31, 2019 (net of payments to repair centers made as part of the Company’s WNS Auto Claims BPM segment) were incurred and paid in Indian rupees. The exchange rates among the Indian rupee, the pound sterling and the US dollar have changed substantially in recent years and may fluctuate substantially in the future. The Company hedges a portion of forecasted external and inter-company revenue denominated in foreign currencies with forward contracts and options.

Based upon the Company’s level of operations for the year ended March 31, 2019, a sensitivity analysis shows that a 10% appreciation or depreciation in the pound sterling against the US dollar would have increased or decreased, respectively, the Company’s revenue for the year ended March 31, 2019 by approximately $23,451. Similarly, a 10% appreciation or depreciation in the Indian rupee against the US dollar would have increased or decreased, respectively, the Company’s expenses incurred and paid in Indian rupee for the year ended March 31, 2019 by approximately $30,976.

The foreign currency risk from non-derivative financial instruments as at March 31, 2019 is as follows:


	As at March 31, 2019
	US Dollar			Pound Sterling			Indian Rupees			Australian Dollar			Euro			Other currencies			Total
Cash and cash equivalents	$	1,204			263			—			2,864			528			214			5,073
Trade receivables		100,713			48,198			3,629			17,107			12,459			3,395			185,501
Unbilled revenue		4,576			3,553			—			3,221			5,778			532			17,660
Prepayments and other current assets		522			311			2			82			85			16			1,018
Other non-current assets		4			—			—			—			—			15			19
Trade payables		(28,704	)		(63,467	)		(8,332	)		(9,059	)		(10,265	)		(596	)		(120,423	)
Provisions and accrued expenses		(2,924	)		(210	)		(217	)		(1,069	)		(477	)		(72	)		(4,969	)
Pension and other employee obligations		(127	)		—			—			—			(28	)		(177	)		(332	)
Other liabilities		(2	)		(7	)		—			—			—			(1	)		(10	)

Net assets/ (liabilities)	$	75,262			(11,359	)		(4,918	)		13,146			8,080			3,326			83,537

The foreign currency risk from non-derivative financial instruments as at March 31, 2018 is as follows:


	As at March 31, 2018
	US Dollar			Pound Sterling			Indian Rupees			Australian Dollar			Euro			Other currencies			Total
Cash and cash equivalents	$	399			4,735			—			2,991			339			610			9,074
Trade receivables		100,002			46,658			3,850			24,686			7,289			2,525			185,010
Unbilled revenue		7,178			3,209			—			643			6,230			858			18,118
Prepayments and other current assets		428			188			10			29			63			11			729
Other non-current assets		3			—			—			—			—			16			19
Trade payables		(27,613	)		(64,070	)		(6,989	)		(16,093	)		(1,429	)		(19	)		(116,213	)
Provisions and accrued expenses		(2,314	)		(291	)		(205	)		—			(154	)		(19	)		(2,983	)
Pension and other employee obligations		(134	)		—			—			—			(12	)		(306	)		(452	)
Other liabilities		(7	)		(4	)		—			—			—			—			(11	)

Net assets/ (liabilities)	$	77,942			(9,575	)		(3,334	)		12,256			12,325			3,676			93,291

Other currencies include currencies such as the Swiss Franc (CHF), Singapore Dollar (SGD), Philippine Peso (PHP), Canadian Dollar (CAD), Polish Zloty (PLN), Sri Lankan Rupee (LKR), Romanian Leu (RON), South African Rand (ZAR), New Zealand Dollar (NZD), Hong Kong Dollar (HKD), United Arab Emirates Dirham (AED), Chinese Yuan Renminbi (CNY), Costa Rican colon (CRC), Danish Krone (DKK), Swedish Krona (SEK), Malaysian Ringgit (MYR) and Turkish Lira (TRY).

As at March 31, 2019, every 5% appreciation or depreciation of the respective foreign currencies compared to the functional currency of the Company would impact the Company’s profit before tax from operating activities by approximately $3,152.

Interest rate risk

The Company’s exposure to interest rate risk arises from borrowings which have a floating rate of interest, which is linked to the US dollar LIBOR. The risk is managed by the Company by maintaining an appropriate mix of fixed and floating rate borrowings and by the use of interest rate swap contracts. The costs of floating rate borrowings may be affected by the fluctuations in the interest rates. In connection with the term loan facilities entered into in fiscal 2017, the Company entered into interest rate swap agreements with the banks in fiscal 2017. These swap agreements effectively convert the term loans from variable US dollar LIBOR interest rates to fixed rates, thereby managing the Company’s exposure to changes in market interest rates under the term loans. The amounts outstanding under swap agreements as at March 31, 2019 aggregated $61,800.

The Company monitors its positions and does not anticipate non-performance by the counterparties. The Company intends to selectively use interest rate swaps, options and other derivative instruments to manage exposure to interest rate movements. These exposures are reviewed by appropriate levels of management on a periodic basis. The Company does not enter into hedging agreements for speculative purposes.

Credit risk

Credit risk arises from the possibility that customers may not be able to settle their obligations as agreed. Trade receivables are typically unsecured and are derived from revenue earned from customers primarily located in the UK and the US. Credit risk is managed through periodical assessment of the financial reliability of customers, taking into account the financial condition, current economic trends, analysis of historical bad debts and ageing of trade receivables. The credit risk on marketable securities, FMPs, mutual funds, bank deposits and derivative financial instruments is limited because the counterparties are banks and mutual funds with high credit-ratings assigned by international credit rating agencies. The maximum exposure to credit risk at the reporting date is primarily from trade receivables and unbilled revenue which amounted to $73,872 and $66,752, respectively as at March 31, 2019 and $71,388 and $61,721, respectively, as at March 31, 2018.

The Company provides loss allowance using the ECL model on trade receivables and unbilled revenue with no significant financing component at an amount equal to lifetime ECL (Refer Note 8).

The following table gives details in respect of the percentage of revenue generated from the Company’s top customer and top five customers:


	Year Ended March 31,
	2019			2018			2017
Revenue from top customer		6.9	%		6.8	%		9.0	%
Revenue from top five customers		27.1	%		29.4	%		32.1	%

Liquidity risk

Liquidity risk is the risk that the Company will encounter difficulty in meeting the obligations associated with its financial liabilities that are settled by delivering cash or another financial asset. The Company’s approach to managing liquidity risk is to ensure, as far as possible, that it will always have sufficient liquidity to meet its liabilities when due, under normal and stressed conditions, without incurring unacceptable losses or risking damage to its reputation. Typically, the Company ensures that it has sufficient cash on demand to meet expected operational expenses and service financial obligations. In addition, the Company has concluded arrangements with reputable banks and has unused lines of credit of $74,274 as of March 31, 2019 that could be drawn upon should there be a need.

The contractual maturities of financial liabilities are as follows:


	As at March 31, 2019
	Less than 1 Year		1-2 years		2-5 years		Total
Long-term debt (includes current portion)⁽¹⁾	$	28,200	$	16,800	$	16,800	$	61,800
Trade payables		17,831		—		—		17,831
Provision and accrued expenses		27,619		—		—		27,619
Other liabilities		5,485		—		—		5,485
Other employee obligations		63,129		—		—		63,129
Derivative financial instruments		2,096		307		—		2,403

Total⁽²⁾	$	144,360	$	17,107	$	16,800	$	178,267

Notes:

(1)	Before netting off debt issuance cost of $409.

(2)	Non-financial liabilities are explained in the financial instruments categories table above.


	As at March 31, 2018
	Less than 1 Year		1-2 years		2-5 years		Total
Long-term debt (includes current portion)⁽¹⁾	$	28,100	$	28,200	$	33,600	$	89,900
Trade payables		19,703		—		—		19,703
Provision and accrued expenses		28,826		—		—		28,826
Other liabilities		10,680		3,154		—		13,834
Other employee obligations		59,347		—		—		59,347
Derivative financial instruments		6,466		2,289		—		8,755

Total⁽²⁾	$	153,122	$	33,643	$	33,600	$	220,365

Notes:

(1)	Before netting off debt issuance cost of $769.

(2)	Non-financial liabilities are explained in the financial instruments categories table above.

The balanced view of liquidity and financial indebtedness is stated in the table below. This calculation of the net cash position is used by the management:


	As at
	March 31, 2019			March 31, 2018
Cash and cash equivalents	$	85,444		$	99,829
Investments		150,400			121,502
Long-term debt (includes current portion)⁽¹⁾		(61,800	)		(89,900	)

Net cash position	$	174,044		$	131,431

Note:

(1)	Before netting off debt issuance cost of $409 and $769 as at March 31, 2019 and March 31, 2018, respectively.

Pension and other employee obligations

12 Months Ended

Mar. 31, 2019

Text block [abstract]

Pension and other employee obligations

15. Pension and other employee obligations

Pension and other employee obligations consist of the following:


	As at
	March 31, 2019		March 31, 2018
Current:
Salaries and bonus	$	62,320	$	59,346
Pension		854		1,189
Withholding taxes on salary and statutory payables		4,947		4,082

Total	$	68,121	$	64,617

Non-current:
Pension and other obligations	$	11,248	$	9,621

Total	$	11,248	$	9,621

Employee benefit costs consist of the following:


	Year ended March 31,
	2019		2018		2017
Salaries and bonus	$	424,005	$	405,665	$	307,378
Employee benefit plans:
Defined contribution plan		11,572		11,684		10,265
Defined benefit plan		2,242		3,042		2,639
Share-based compensation expense (Refer Note 24)		30,305		30,565		23,036

Total	$	468,124	$	450,956	$	343,318

Employee benefit costs is recognized in the following line items in the consolidated statement of income:


	Year ended March 31,
	2019		2018		2017
Cost of revenue	$	346,914	$	329,289	$	249,701
Selling and marketing expenses		34,054		31,373		24,717
General and administrative expenses		87,156		90,294		68,900

Total	$	468,124	$	450,956	$	343,318

Defined contribution plan

The Company’s contributions to defined contribution plans are as follows:


	Year ended March 31,
	2019		2018		2017
India	$	7,919	$	8,123	$	7,587
Philippines		162		127		106
South Africa		840		860		715
Sri Lanka		505		625		661
United Kingdom		759		670		780
United States		1,387		1,279		416

Total		11,572		11,684		10,265

Defined benefit plan

The net periodic cost recognized by the Company in respect of gratuity payments under the Company’s gratuity plans covering eligible employees of the Company in India, the Philippines and Sri Lanka is as follows:


	Year ended March 31,
	2019		2018		2017
Service cost	$	1,621	$	1,917	$	2,188
Past service cost		—		538		—
Interest on the net defined benefit liability		621		587		451

Net gratuity cost	$	2,242	$	3,042	$	2,639


	As at
	March 2019			March 2018
Change in projected benefit obligations
Obligation at beginning of the year	$	11,101		$	11,776
Foreign currency translation		(671	)		(118	)
Service cost		1,621			1,917
Past service cost		—			538
Interest cost		692			657
Benefits paid		(1,213	)		(1,160	)
Actuarial (gain)/loss
From changes in demographic assumptions		48			62
From changes in financial assumptions		32			(3,428	)
From actual experience compared to assumptions		942			857

Benefit obligation at end of the year	$	12,552		$	11,101

Change in plan assets
Plan assets at beginning of the year	$	1,041		$	976
Foreign currency translation		(57	)		(5	)
Expected return on plan assets		71			70
Actuarial (loss) /gain		(21	)		(23	)
Actual contributions		1,354			1,104
Benefits paid		(1,129	)		(1,081	)

Plan assets at end of the year	$	1,259		$	1,041

Accrued pension liability
Current	$	854		$	1,189
Non-current		10,439			8,871

Net amount recognized	$	11,293		$	10,060

Present value of funded defined benefit obligation	$	11,911		$	10,418
Fair value of plan assets		(1,259	)		(1,041	)

		10,652			9,377

Present value of unfunded defined benefit obligation	$	641		$	683

Weighted average duration of defined benefit obligation (both funded and unfunded)		5.0 years			4.8 years

Net amount amount recognized relating to the Company’s India plan, Philippines plan and Sri Lanka plan was $10,683, $29 and $581 as at March 31, 2019 and $9,402, $36 and $622 as at March 31, 2018, respectively.

In March 2018, the Government of India amended the Payment of Gratuity Act, 1972 to increase the maximum limit of lump-sum gratuity payment to eligible employees at retirement, death, and incapacitation or on termination of employment from $14 to $29 (from $15 to $31 as at March 31, 2018). As a result, the Company recognized an amount of $538 towards past service cost in the consolidated statement of income during the year ended March 31, 2018.

The assumptions used in accounting for the gratuity plans are as follows:


	Year ended March 31,
	2019		2018		2017
Discount rate:
India		6.6% to 7.0%		6.6% to 7.3%		7.05%
Philippines		6.1%		3.1%		5.45%
Sri Lanka		11.0%		10.0%		12.8%
Rate of increase in compensation level		7.0% to 8.0%		7.0% to 10.0%		7.0% to 15.0%
Expected rate of return on plan assets		7.0%		7.3%		7.05%

The Company evaluates these assumptions annually based on its long-term plans of growth and industry standards. The discount rates are based on current market yields on government securities adjusted for a suitable risk premium to reflect the additional risk for high quality corporate bonds.

As at March 31, 2019, for each of the Company’s defined benefit plans, the sensitivity of the defined benefit obligation to a change in each significant actuarial assumption is as follows:


	India			Philippines			Sri Lanka
Discount rate:
Increase in discount rate by 1%		(4.7	)%		(0.9	)%		(4.2	)%
Decrease in discount rate by 1%		5.2	%		1.0	%		4.6	%
Rate of increase in compensation level:
Increase in salary escalation rate by 1%		4.1	%		0.5	%		4.2	%
Decrease in salary escalation rate by 1%		(3.9	)%		(0.5	)%		(3.9	)%

Each sensitivity amount is calculated assuming that all other assumptions are held constant. The Company is not able to predict the extent of likely future changes in these assumptions, but based on past experience, the discount rate for each plan could change by up to 1% within a 12 month period.

As at March 31, 2019, $4 and $1,255 ($4 and $1,037 as at March 31, 2018) of the fund assets are invested with LIC and ALICPL, respectively. Of the funds invested with LIC, approximately 40% and 60% of the funds are invested in unquoted government securities and money market instruments, respectively. Of the funds invested with ALICPL, approximately 87% and 13% are invested in unquoted government securities and money market instruments, respectively. Since the Company’s plan assets are managed by third party fund administrators, the contributions made by the Company are pooled with the corpus of the funds managed by such fund administrators and invested in accordance with regulatory guidelines. The Company’s funding policy is to contribute to the plan amounts necessary on an actuarial basis to, at a minimum, satisfy the minimum funding requirements. Additional discretionary contributions above the minimum funding requirement can be made and are generally based on adjustment for any over or under funding.

The expected benefits are based on the same assumptions used to measure the Company’s defined benefit obligations as at March 31, 2019. The Company expects to contribute $1,958 to defined benefit plan for the year ending March 31, 2020. The maturity analysis of the Company’s defined benefit payments is as follows:


	Amount
2020	$	2,113
2021		2,134
2022		2,250
2023		2,439
2024		2,524
Thereafter		11,535

	$	22,995

Provisions and accrued expenses

12 Months Ended

Mar. 31, 2019

Text block [abstract]

Provisions and accrued expenses

16. Provisions and accrued expenses

Provisions and accrued expenses consist of the following:


	As at
	March 31, 2019		March 31, 2018
Accrued expenses		27,619		28,826

Total	$	27,619	$	28,826

Contract liabilities

12 Months Ended

Mar. 31, 2019

Text block [abstract]

Contract liabilities

17. Contract liabilities

Contract liabilities consists of the following:


	As at
	March 31, 2019		March 31, 2018
Current:
Payments in advance of services	$	2,229	$	557
Advance billings		3,092		2,104
Others		106		247

Total	$	5,427	$	2,908

Non-current:
Payments in advance of services	$	4,950	$	550
Advance billings		1,642		2
Others		17		19

Total	$	6,609	$	571

Other liabilities

12 Months Ended

Mar. 31, 2019

Text block [abstract]

Other liabilities

18. Other liabilities

Other liabilities consist of the following:


	As at
	March 31, 2019		March 31, 2018
Current:
Withholding taxes and value added tax payables	$	4,741	$	5,117
Contingent consideration (Refer note 5(b), 5(c) and 5(d))		3,197		8,233
Deferred rent		649		800
Other liabilities		1,707		1,589

Total	$	10,294	$	15,739

Non-current:
Deferred rent	$	7,780	$	6,544
Contingent consideration (Refer note 5(b), 5(c) and 5(d))		—		3,155
Other liabilities		1,179		1,963

Total	$	8,959	$	11,662

Share capital	12 Months Ended
Share capital	Mar. 31, 2019
Text block [abstract]
Share capital	19. Share capital As at March 31, 2019, the authorized share capital was £6,100 divided into 60,000,000 ordinary shares of 10 pence each and 1,000,000 preferred shares of 10 pence each. The Company had 50,051,920 ordinary shares (excluding 1,101,300 treasury shares) outstanding as at March 31, 2019. There were no preferred shares outstanding as at March 31, 2019. As at March 31, 2018, the authorized share capital was £6,100 divided into 60,000,000 ordinary shares of 10 pence each and 1,000,000 preferred shares of 10 pence each. The Company had 50,434,080 ordinary shares (excluding 4,400,000 treasury shares) outstanding as at March 31, 2018. There were no preferred shares outstanding as at March 31, 2018. Treasury shares On March 16, 2016, the Company’s shareholders authorized a share repurchase program for the repurchase of up to 3,300,000 of the Company’s American Depository Shares (“ADSs”) each representing one ordinary share, par value 10 pence per share of the Company, at a price range of $10 to $50 per ADS. Pursuant to the terms of the repurchase program, the Company’s ADSs may be purchased in the open market from time to time for 36 months from March 16, 2016, the date of shareholders’ approval. The Company was not obligated under the repurchase program to repurchase a specific number of ADSs, and the repurchase program could be suspended at any time at the Company’s discretion. During the year ended March 31, 2017, the Company purchased 2,200,000 ADSs in the open market for total consideration of $64,224 (including transaction costs of $33 for share repurchase of 2,200,000 ADSs, $111 paid towards cancellation fees for ADSs in relation to the repurchase of 2,200,000 ADSs which was completed during the year ended March 31, 2017, and $55 paid towards cancellation fees for ADSs in relation to the repurchase of 1,100,000 ADSs, which was completed during the year ended March 31, 2016). During the year ended March 31, 2018, the Company purchased the balance 1,100,000 ADSs in the open market for total consideration of $39,546 (including transaction costs of $17) and completed the share repurchase program. The shares underlying these purchased ADSs are recorded as treasury shares. In March 2018, the shareholders of the Company authorized the repurchase of up to 3,300,000 of the Company’s ADSs, at a price range of $10 to $100 per ADS. Pursuant to the terms of the repurchase program, the Company’s ADSs may be purchased in the open market from time to time for 36 months from March 30, 2018, the date of shareholders’ approval. The Company is not obligated under the repurchase program to repurchase a specific number of ADSs, and the repurchase program may be suspended at any time at the Company’s discretion. The Company intends to fund the repurchase with cash on hand. During the year ended March 31, 2019, the Company purchased 1,101,300 ADSs in the open market for total consideration of $56,362 (including transaction costs of $11). The Company also paid $55 towards cancellation fees for ADSs in relation to the repurchase of 1,100,000 ADSs. During the year ended March 31, 2019, the Company received authorization from the Board of Directors to cancel, and cancelled, 4,400,000 ADSs that were held as treasury shares for an aggregate cost of $134,231. The effect of cancellation of these treasury shares was recognized in share capital amounting to $573 and in share premium amounting to $133,658, in compliance with Jersey Law. There was no effect on the total shareholders’ equity as a result of this cancellation.

Revenue

12 Months Ended

Mar. 31, 2019

Text block [abstract]

Revenue

20. Revenue

Disaggregation of revenue

In the following tables, revenue is disaggregated by service type, major industries serviced, contract type and geography.

Revenue by service type


	Year ended March 31,
	2019		2018		2017
Industry-specific	$	307,214	$	258,155	$	170,212
Customer interaction services		183,199		193,427		168,096
Finance and accounting		175,194		162,432		124,089
Research and analytics		91,716		89,402		79,948
Auto claims		34,885		35,414		44,642
Others		16,912		19,127		15,559

Total	$	809,120	$	757,956	$	602,546

Revenue by industry


	Year ended March 31,
	2019		2018		2017
Insurance*	$	215,242	$	194,593	$	178,196
Diversified businesses including manufacturing, retail, CPG, media and entertainment, and telecom		142,091		137,049		105,325
Travel and leisure		140,996		142,091		128,051
Healthcare		124,109		111,593		40,814
Utilities		56,334		66,030		56,059
Shipping and logistics		49,858		33,922		25,638
Consulting and professional services		44,142		39,683		41,876
Banking and financial services		36,348		32,995		26,587

Total	$	809,120	$	757,956	$	602,546

*	Includes revenue disclosed under the Auto Claims BPM segment in Note 28.

Revenue by contract type


	Year ended March 31,
	2019		2018		2017
Full-time-equivalent	$	522,436	$	473,898	$	432,919
Transaction*		137,219		141,617		106,352
Subscription		66,542		58,916		2,139
Fixed price		42,512		39,788		27,375
Others		40,411		43,735		33,761

Total	$	809,120	$	757,956	$	602,546

*	Includes revenue disclosed under the Auto Claims BPM segment in Note 28.

Revenue by geography

Refer Note 28 — External revenue.

Contract balances

As at April 1, 2018, the Company capitalized $6,821 towards incremental costs incurred for acquiring contracts that were not completed. The capitalized costs will be amortized on a straight-line basis over the expected life of the contract.

The movement in contract assets during the year is as follows:


	As at
	March 31, 2019
	Sales Commission			Transition activities			Upfront payment / Others			Total
Opening balance	$	—		$	3,038		$	3,202		$	6,240
Impact on adoption of IFRS 15		6,821			201			359			7,381

		6,821			3,239			3,561			13,621
Additions during the year		3,182			11,507			6,533			21,222
Amortization/recognition during the year		(1,185	)		(1,120	)		(4,844	)		(7,149	)
Impairment loss recognized during the year		(508	)		—			—			(508	)
Translation adjustments		(279	)		(215	)		(465	)		(959	)

Closing balance	$	8,031			13,411			4,785			26,227

The movement in contract liabilities during the year is as follows:


	As at
	March 31, 2019
	Payments in advance of services			Advance billings			Others			Total
Opening balance	$	1,107		$	2,106		$	266		$	3,479
Impact on offset with trade receivables and unbilled revenue		115			4,345			793			5,253

Gross opening balance		1,222			6,451			1,059			8,732
Impact on adoption of IFRS 15		64			—			—			64

		1,286			6,451			1,059			8,796
Additions during the year		11,175			44,940			11,861			67,976
Revenue recognized during the year		(2,918	)		(39,927	)		(12,075	)		(54,920	)
Translation adjustments		(109	)		(351	)		(83	)		(543	)

Gross closing balance		9,434			11,113			762			21,309
Impact on offset with trade receivables and unbilled revenue		(2,255	)		(6,379	)		(639	)		(9,273	)

Closing balance	$	7,179		$	4,734		$	123		$	12,036

The estimated revenue expected to be recognized in the future relating to remaining performance obligations as at March 31, 2019 is as follows:


	As at March 31, 2019
	Less than 1 Year		1-2 years		2-5 years		More than 5 years		Total
Transaction price allocated to remaining performance obligations	$	15,635	$	10,182	$	1,906	$	—	$	27,723

The Company does not disclose the value of unsatisfied performance obligations for:

(i)	contracts with an original expected length of one year or less; and

(ii)	contracts for which the Company recognizes revenue at the amount to which the Company has the right to invoice for services performed.

Expenses by nature

12 Months Ended

Mar. 31, 2019

Text block [abstract]

Expenses by nature

21. Expenses by nature

Expenses by nature consist of the following:


	Year ended March 31,
	2019		2018		2017
Employee cost	$	468,124	$	450,956	$	343,318
Repair payments		15,166		16,970		24,102
Facilities cost		91,393		89,037		75,383
Depreciation		20,334		19,954		16,903
Legal and professional expenses		20,019		22,972		15,902
Travel expenses		22,757		23,748		18,563
Others		40,277		38,886		33,526

Total cost of revenue, selling and marketing and general and administrative expenses	$	678,070	$	662,523	$	527,697

Finance expense

12 Months Ended

Mar. 31, 2019

Text block [abstract]

Finance expense

22. Finance expense

Finance expense consists of the following:


	Year ended March 31,
	2019			2018		2017
Interest expense	$	3,266		$	3,215	$	424
(Gain)/loss on interest rate swaps		(422	)		561		71
Debt issue cost		360			488		52

Total	$	3,204		$	4,264	$	547

Other income, net

12 Months Ended

Mar. 31, 2019

Text block [abstract]

Other income, net

23. Other income, net

Other income, net consists of the following:


	Year ended March 31,
	2019		2018		2017
Interest income	$	2,556	$	3,693	$	2,083
Dividend income		32		3,570		4,131
Net gain arising on financial assets designated as FVTPL		7,947		3		6
Others, net		4,059		3,964		2,469

Total	$	14,594	$	11,230	$	8,689

Share-based payments

12 Months Ended

Mar. 31, 2019

Text block [abstract]

Share-based payments

24. Share-based payments

The Company has three share-based incentive plans: the 2002 Stock Incentive Plan adopted on July 1, 2002 (which has expired), the 2006 Incentive Award Plan adopted on June 1, 2006, as amended and restated in February 2009, September 2011 and September 2013 (the “2006 Incentive Award Plan”) (which has expired), and the 2016 Incentive Award Plan effective from September 27, 2016, as amended and restated in September 2018 (the “2016 Incentive Award Plan”) (collectively referred to as the “Plans”). All the Plans are equity settled. Under the Plans, share-based options and RSUs may be granted to eligible participants. Options and RSUs are generally granted for a term of ten years and have a graded vesting period of up to four years. The Company settles employee share-based options and RSU exercises with newly issued ordinary shares. As at March 31, 2019, the Company had 3,303,952 ordinary shares available for future grants.

Share-based compensation expense during the years ended March 31, 2019, 2018 and 2017 is as follows:


	Year ended March 31,
	2019		2018		2017
Share-based compensation expense recorded in	$		$		$
Cost of revenue		4,278		3,770		2,765
Selling and marketing expenses		3,983		2,557		1,723
General and administrative expenses		22,044		24,238		18,548

Total share-based compensation expense	$	30,305	$	30,565	$	23,036

Upon exercise of share options and RSUs, the Company issued 719,140, 1,521,521 and 906,255 shares during the years ended March 31, 2019, 2018 and 2017, respectively.

Share-based options

Movements in the number of options outstanding under the 2006 Incentive Award Plan and their related weighted average exercise prices are as follow:


	Shares			Weighted average exercise price		Weighted average remaining contract term (in years)		Aggregate intrinsic value
Outstanding as at March 31, 2017		117,179		$	27.25		0.10	$	163
Exercised		(48,227	)		7.63
Lapsed		(68,952	)		7.87

Outstanding as at March 31, 2018		—		$	—		—	$	—
Exercised		—			—		—		—
Lapsed		—			—		—		—

Outstanding as at March 31, 2019		—			—		—		—
Options exercisable		—		$	—		—	$	—

The aggregate intrinsic value of options exercised during the year ended March 31, 2019, 2018 and 2017 was Nil, $180 and $2,697, respectively. The total grant date fair value of options vested during the year ended March 31, 2019, 2018 and 2017 was Nil for each year. Total cash received as a result of options exercised during the year ended March 31, 2019, 2018 and 2017 was Nil, $1,347, and $8,941, respectively.

The fair value of options granted is estimated on the date of grant using the Black-Scholes-Merton option-pricing model. No options were granted during the years ended March 31, 2019, 2018 and 2017.

The weighted average share price of options exercised during the year ended March 31, 2019, 2018 and 2017 was Nil, $30.44 and $27.46, respectively. As no options were outstanding at March 31, 2019 and 2018, there was no exercise price for these options and their weighted average remaining contractual term was zero years.

Restricted share units

The 2006 Incentive Award Plan and the 2016 Incentive Award Plan also allow for the grant of RSUs. Each RSU represents the right to receive one ordinary share and vests over a period of up to three years.

(i)	Movements in the number of RSUs dependent on non-market performance condition outstanding under the 2006 Incentive Award Plan and the 2016 Incentive Award Plan and their related weighted average fair values are as follow:


	Shares			Weighted average fair value		Weighted average remaining contract term (in years)		Aggregate intrinsic value
Outstanding as at March 31, 2017		1,573,246		$	22.47		7.50	$	45,011
Granted		497,689			30.85
Exercised		(961,111	)		21.45
Forfeited		(34,775	)		29.07
Lapsed		(2,216	)		23.47

Outstanding as at March 31, 2018		1,072,833		$	27.05		7.75	$	48,632
Granted		383,229			47.89
Exercised		(422,088	)		28.40
Forfeited		(70,723	)		36.08
Lapsed		(10,856	)		8.22

Outstanding as at March 31, 2019		952,395		$	34.38		7.62	$	50,734
RSUs exercisable		410,948		$	27.40		6.33	$	21,891

The fair value of RSUs is generally the market price of the Company’s shares on the date of grant. As at March 31, 2019, there was $7,276 of unrecognized compensation cost related to unvested RSUs. This amount is expected to be recognized over a weighted average period of 2.7 years. To the extent the actual forfeiture rate is different than what the Company has anticipated, share-based compensation expenses related to these RSUs will be different from the Company’s expectations.

The weighted average grant date fair value of RSUs granted during the year ended March 31, 2019, 2018 and 2017 was $47.89, $30.85, and $30.26, per ADS, respectively. The aggregate intrinsic value of RSUs exercised during the year ended March 31, 2019, 2018 and 2017 was $21,324, $34,339, and $9,991, respectively. The total grant date fair value of RSUs vested during the year ended March 31, 2019, 2018 and 2017 was $15,964, $16,931, and $14,631, respectively.

The weighted average share price of RSU exercised during the year ended March 31, 2019, 2018 and 2017 was $50.52, $35.73, and $29.08, respectively.

(ii)	The 2006 Incentive Award Plan and the 2016 Incentive Award Plan also allow for the grant of RSUs based on the market price of the Company’s shares achieving a specified target over a period of time. The fair value of market-based share awards is determined using Monte-Carlo simulation.

Movements in the number of RSUs dependent on market performance condition outstanding under the 2006 Incentive Award Plan and the 2016 Incentive Award Plan and their related weighted average fair values are as follows:


	Shares		Weighted average fair value		Weighted average remaining contract term (in years)		Aggregate intrinsic value
Outstanding as at March 31, 2017		203,990	$	13.21		8.10	$	5,836
Granted		—
Exercised		—		—
Forfeited		—		—
Lapsed		—		—

Outstanding as at March 31, 2018		203,990	$	13.21		7.10	$	9,247
Granted		—
Exercised		—
Forfeited		—
Lapsed		—

Outstanding as at March 31, 2019		203,990		13.21		6.10	$	10,867
RSUs exercisable		5,000	$	14.30		7.08	$	266

On March 15, 2017, the Company modified the vesting period in respect of the RSUs as follows:

a.	for RSUs granted in April 2014, the vesting date has been extended to the fifth anniversary of the grant date (i.e. April 2019)

b.	for RSUs granted in April 2015, the vesting date has been extended to the fourth anniversary of the grant date (i.e. April 2019)

c.	for RSUs granted in April 2016, the vesting date has been extended to the fourth anniversary of the grant date (i.e. April 2020)

Subsequent vesting of RSUs for each of the remaining years would be subject to continued employment.

The incremental fair value was determined using Monte-Carlo simulation by reference to the difference between fair value of original RSUs as of modification date and the fair value of modified RSUs as of modification date. The additional cost as a result of such modification in respect of modified share awards amounted to $1,185. The additional cost is spread over the period from the modification date until the vesting date of the modified award, which differs from the vesting date of the original award. The incremental cost recognized in the current year (March 31, 2018: $540) in respect of such modified share awards amounted to $540.

As at March 31, 2019, there was $103 of unrecognized compensation cost related to unvested market based RSUs. This amount is expected to be recognized over a weighted average period of 0.7 years. The weighted average grant date fair value of the RSUs granted during the years ended March 31, 2019, 2018 and 2017 was Nil, Nil and $12.56 per ADS, respectively.

(iii)

RSUs related to total shareholder’s return (“TSR”)

During the year ended March 31, 2019, the Company issued 166,760 RSUs (March 31, 2018: 248,655 RSUs) to certain employees. The conditions for the vesting of these RSUs are linked to the TSR of the Company in addition to the condition of continued employment with the Company through the applicable vesting period.

The performance of these RSUs shall be assessed based on the TSR of the custom peer group (based on percentile rank) and the industry index (based on outperformance rank). The RSUs granted with the TSR condition shall vest on the third anniversary of the grant date, subject to the participant’s continued employment with the Company through the applicable vesting date and achievement of the specified conditions of stock performance and TSR parameters.

The fair value of these RSUs is determined using Monte-Carlo simulation. The weighted average grant date fair value of RSUs granted during the year ended March 31, 2019 and 2018 was $57.20 and $36.52, per ADS, respectively. The stock compensation expense charged during the year ended March 31, 2019 was $2,886 (March 31, 2018: $1,368). As at March 31, 2019, there was $4,589 of unrecognized compensation cost related to these RSUs. This amount is expected to be recognized over a weighted average period of 1.7 years.

Movements in the number of RSUs linked to the TSR condition outstanding under the 2016 Incentive Award Plan and their related weighted average fair values are as follows:


	Shares			Weighted average fair value		Weighted average remaining contract term (in years)		Aggregate intrinsic value
Outstanding as at March 31, 2017		—		$	—		—	$	—
Granted		248,655			36.52
Exercised		—
Forfeited		—
Lapsed		—

Outstanding as at March 31, 2018		248,655		$	36.52		9.08	$	11,272
Granted		166,760			57.20		—		—
Exercised		—			—
Forfeited		(62,040	)		44.15
Lapsed		—			—

Outstanding as at March 31, 2019		353,375			44.94		8.49		18,824
RSUs exercisable		—		$	—		—	$	—

Performance share units

The 2006 Incentive Award Plan and 2016 Incentive Award Plan also allow for grant of performance share units (“PSUs”). Each PSU represents the right to receive one ordinary share based on the Company’s performance against specified non-market performance conditions and vests over a period of three years.

Movements in the number of PSUs outstanding under the 2006 Incentive Award Plan and the 2016 Incentive Award Plan and their related weighted average fair values are as follow:


	Shares			Weighted average fair value		Weighted average remaining contract term (in years)		Aggregate intrinsic value
Outstanding as at March 31, 2017		1,184,852		$	21.00		7.36	$	33,899
Granted		400,463			30.35
Exercised		(506,660	)		16.79
Forfeited		(18,681	)		29.38

Outstanding as at March 31, 2018		1,059,975		$	26.36		7.51	$	48,048
Granted		199,303			47.54
Exercised		(297,052	)		23.25
Forfeited		(48,467	)		30.06

Outstanding as at March 31, 2019		913,759			29.80		7.13		48,674
PSUs exercisable		272,977		$	21.91		5.59	$	14,541

The fair value of PSUs is generally the market price of the Company’s shares on the date of grant, and assumes that performance targets will be achieved. As at March 31, 2019, there was $7,055 of unrecognized compensation costs related to unvested PSUs, net of forfeitures. This amount is expected to be recognized over a weighted average period of 2.2 years. Over the performance period, the number of shares that will be issued will be adjusted upward or downward based upon the probability of achievement of the performance targets. The ultimate number of shares issued and the related compensation cost recognized as expense will be based on a comparison of the final performance metrics to the specified targets.

The weighted average grant date fair value of PSUs granted during the years ended March 31, 2019, 2018 and 2017 was $47.54, $30.35, and $31.12, per ADS, respectively. The aggregate intrinsic value of PSUs exercised during the year ended March 31, 2019, 2018 and 2017 was $15,077, $17,737 and $4,237, respectively. The total grant date fair value of PSUs vested during the year ended March 31, 2019, 2018 and 2017 was $9,535, $8,696 and $6,280, respectively.

The weighted average share price of PSU exercised during the year ended March 31, 2019, 2018 and 2017 was $50.75, $35.01 and $29.89, respectively.

BBBEE program in South Africa

The Company’s South African subsidiary has issued share appreciation rights to certain employees to be settled with the Company’s shares. As part of the settlement, the Company granted 14,250 and 32,050 RSUs during the years ended March 31, 2019 and 2018, which shall vest on the third and fourth anniversaries, respectively, from the grant date, subject to such grantee’s continued employment with the Company through the applicable vesting date. The grant date fair value was estimated using a binomial lattice model.

The total stock compensation expense in relation to these RSUs was $3,040 to be amortized over the vesting period of four years. The stock compensation expense charged during the years ended March 31, 2019 and 2018 was $760 and $547, respectively.

Income taxes

12 Months Ended

Mar. 31, 2019

Text block [abstract]

Income taxes

25. Income taxes

The domestic and foreign source component of profit/(loss) before income taxes is as follows:


	Year ended March 31,
	2019			2018			2017
Domestic	$	(2,742	)	$	(4,439	)	$	(5,342	)
Foreign		133,894			106,306			60,635

Profit before income taxes	$	131,152		$	101,867		$	55,293

The Company’s income tax expense consists of the following:


	Year ended March 31,
	2019			2018			2017
Current taxes
Domestic taxes	$	—		$	—		$	—
Foreign taxes		27,526			24,494			25,785

		27,526			24,494			25,785

Deferred taxes
Domestic taxes		—			—			—
Foreign taxes		(1,807	)		(9,063	)		(8,255	)

		(1,807	)		(9,063	)		(8,255	)



Income tax expense	$	25,719		$	15,431		$	17,530

Domestic taxes are Nil as the Company is subject to income tax in Jersey, Channel Islands at a rate of 0%. Foreign taxes are based on applicable tax rates in each subsidiary’s jurisdiction.

On July 27, 2017, National Company Law Tribunal in India approved the scheme of amalgamation of Value Edge Research Services Limited (“Value Edge”) and WNS Global Services Private Limited (“WNS India”), pursuant to which, Value Edge was merged with and into WNS India. The merger resulted in the creation of a tax base of goodwill and certain other identifiable intangible assets in the financial statements of WNS India. WNS India is entitled to claim a tax benefit for amortization of goodwill and intangible assets in its future tax returns. The Company had previously recorded a deferred tax liability for the temporary differences between the tax base of identifiable intangible assets and its carrying amount in the Company’s consolidated financial statements upon the acquisition of Value Edge. As a result, the carrying value of such liability as at the effective date of the scheme of amalgamation, amounting to $1,686, was derecognized during the year ended March 31, 2018.

The Company in fiscal 2012 started operations in delivery centers in Pune, Mumbai and Chennai, India registered under the SEZ scheme. These operations are eligible for a 50% income tax exemption from fiscal 2017 to fiscal 2026. During fiscal 2015, the Company started operations in new delivery centers in Gurgaon and Pune, India registered under the SEZ scheme. These operations are eligible for a 100% income tax exemption until fiscal 2019, and a 50% income tax exemption from fiscal 2020 to fiscal 2029. During fiscal 2018, the Company started operations in new delivery centers in Pune and Gurgaon, India registered under the SEZ scheme that are eligible for a 100% income tax exemption until fiscal 2022, and a 50% income tax exemption from fiscal 2023 to fiscal 2032. During fiscal 2019, the Company started operations in new delivery centers in Noida and Pune, India registered under the SEZ scheme that are eligible for a 100% income tax exemption until fiscal 2023 and are eligible for a 50% income tax exemption from fiscal 2024 to 2033. The Government of India pursuant to the Indian Finance Act, 2011 has also levied a minimum alternate tax on the book profits earned by the SEZ units at the prevailing rate which is currently 21.55%. The Company’s operations in Costa Rica are eligible for a 50% income tax exemption from fiscal 2018 to fiscal 2021. From fiscal 2016 until fiscal 2019, the Company started operations in delivery centers in the Philippines which are eligible for various tax exemption benefits expiring between 2020 and 2023. The Government of Sri Lanka exempted the profits earned from export revenue from tax, which enabled the Company’s Sri Lankan subsidiary to claim a tax exemption until fiscal 2018 to be taxed at 14% on net basis with effect from April 1, 2018.

The Tax Cuts and Jobs Act of 2017 was enacted on December 22, 2017 with an effective date of January 1, 2018. The reduction in the corporate tax rate from 35% to 21% has an impact on the various current and deferred tax items recorded by the Company’s subsidiaries. The Company had recorded a provisional amount of $5,212 for the effects of the change in law in its financial results for the year ended March 31, 2018, with the amount to be updated during the measurement period as additional information was obtained, prepared and analyzed. During fiscal 2019, the Company analyzed the impacts of the effects of the change in law on its financial results and has recorded a final one-time tax benefit of $414, primarily resulting from the adjustments to its deferred tax balances arising from business combinations, share-based compensation, losses and accruals and transition tax, thereby reducing the effective tax rate by 0.3% for fiscal 2019.

If the income tax exemptions described above were not available, the additional income tax expense at the respective statutory rates in India, Sri Lanka and Philippines would have been approximately $15,743, $9,368 and $5,171 for the years ended March 31, 2019, 2018 and 2017, respectively. Such additional tax would have decreased the basic and diluted earnings per share for the year ended March 31, 2019 by $0.31 and $0.30, respectively ($0.19 and $0.18, respectively for the year ended March 31, 2018 and $0.10 and $0.10, respectively, for the year ended March 31, 2017).

Income taxes recognized directly in equity are as follows:


	Year ended March 31,
	2019			2018			2017
Current taxes:
Excess tax deductions related to share-based payments		(1,260	)		(685	)		(270	)

	$	(1,260	)	$	(685	)	$	(270	)

Deferred taxes:
Excess tax deductions related to share-based payments		46			(1,135	)		715

	$	46		$	(1,135	)	$	715

Total income tax recognized directly in equity	$	(1,214	)	$	(1,820	)	$	445

Income taxes recognized in other comprehensive income are as follows:


	Year ended March 31,
	2019			2018			2017
Current taxes	—			—			—
Deferred taxes:
Unrealized gain/(loss) on cash flow hedging derivatives		1,877			(9,409	)		6,921
Pension liability		(939	)		—			—

Total income tax recognized directly in other comprehensive income	$	938		$	(9,409	)	$	6,921

The reconciliation of estimated income tax to income tax expense:


	Year ended March 31,
	2019			2018			2017
Profit before income taxes	$	131,152		$	101,867		$	55,293
Income tax expense at tax rates applicable to individual entities		41,264			32,702			21,765
Effect of:
Items not deductible for tax		544			221			455
Exempt income		(16,024	)		(11,250	)		(7,706	)
Non tax deductible goodwill impairment					—			4,335
(Gain)/loss in respect of which deferred tax (liability)/asset not recognized due to uncertainty and ineligibility to carry forward		138			324			(105	)
Recognition of unutilized tax benefits / Unrecognized losses utilized		(841	)		—			(1,220	)
Temporary difference that will reverse during tax holiday period		614			22			1,580
Change in tax rate and law		(401	)		(5,685	)		78
Provision for uncertain tax position		—			—			(1,499	)
State taxes		620			317			14
Due to acquisitions and merger		—			(1,686	)		—
One time tax on undistributed earnings		—			266			—
Others, net		(195	)		200			(167	)

Income tax expense	$	25,719		$	15,431		$	17,530

Deferred taxes for the year ended March 31, 2019 arising from temporary differences and unused tax losses can be summarized below:


	Opening Balance		Transition adjustments on adoption of IFRS 15 & IFRS 9			Recognized in statement of income			Recognized in equity			Recognized in/ Reclassified from other comprehensive income			Foreign currency translation			Closing Balance
Deferred tax assets:
Property and equipment	$	7,291	$	—		$	321		$	—		$	—		$	(539	)	$	7,073
Net operating loss carry forward		2,879		—			(1,559	)		—			—			(33	)		1,287
Accruals deductible on actual payment		7,424		(1,783	)		1,214			—			939			(436	)		7,358
Share-based compensation expense		12,770		—			1,980			(46	)		—			(584	)		14,120
Minimum alternate tax		420		—			153			—			—			(21	)		552
Others		328		3			174			—			—			(23	)		482

Total deferred tax assets	$	31,112	$	(1,780	)	$	2,283		$	(46	)	$	939		$	(1,636	)	$	30,872

Deferred tax liabilities:
Intangibles		12,662					(573	)		—			—			94			12,183
Unrealized gain/(loss) on cash flow hedging and investments		1,759		—			46			—			1,877			(143	)		3,539
Others		1,108		—			1,003			—			—			(27	)		2,084

Total deferred tax liabilities	$	15,529	$	—		$	476		$	—		$	1,877		$	(76	)	$	17,806

Net deferred tax assets/(liabilities)	$	15,583	$	(1,780	)	$	1,807		$	(46	)	$	(938	)	$	(1,560	)	$	13,066

Deferred taxes for the year ended March 31, 2018 arising from temporary differences and unused tax losses can be summarized below:


	Opening Balance			Additions due to acquisition			Recognized in statement of income			Recognized in equity		Recognized in/ Reclassified from other comprehensive income			Foreign currency translation			Closing balance
Deferred tax assets:
Property and equipment	$	5,648		$	(11	)	$	1,623		$	—	$	—		$	31		$	7,291
Net operating loss carry forward		5,722			—			(2,950	)		—		—			107			2,879
Accruals deductible on actual payment		5,641			—			1,661			—		—			122			7,424
Share-based compensation expense		12,264			—			(702	)		1,135		—			73			12,770
Minimum alternate tax		167			—			257			—		—			(4	)		420
Others		975			—			(661	)		—		—			14			328

Total deferred tax assets	$	30,417		$	(11	)	$	(772	)	$	1,135	$			$	343		$	31,112

Deferred tax liabilities:
Intangibles		21,123			6			(8,555	)		—		—			88			12,662
Unrealized gain/(loss) on cash flow hedging and investments		12,294			—			(1,280	)		—		(9,409	)		154			1,759
Others		1,113									—		—			(5	)		1,108

Total deferred tax liabilities	$	34,530		$	6		$	(9,835	)	$	—	$	(9,409	)	$	237		$	15,529

Net deferred tax assets/(liabilities)	$	(4,113	)	$	(17	)	$	9,063		$	1,135	$	9,409		$	106		$	15,583

Deferred taxes for the year ended March 31, 2017 arising from temporary differences and unused tax losses can be summarized below:


	Opening balance			Additions due to acquisition during the year			Recognized in statement of income			Recognized in equity			Recognized in/ Reclassified from other comprehensive income			Foreign currency translation			Closing balance
Deferred tax assets:
Property and equipment	$	5,512		$	(873	)	$	932		$	—		$	—		$	77		$	5,648
Net operating loss carry forward		3,684			—			2,026			—			—			12			5,722
Accruals deductible on actual payment		5,352			70			(1	)		—			—			220			5,641
Share-based compensation expense		11,008			—			1,781			(715	)		—			190			12,264
Minimum alternate tax		68			—			96			—			—			3			167
Others		362			—			679			—			—			(66	)		975

Total deferred tax assets	$	25,986		$	(803	)	$	5,513		$	(715	)	$			$	436		$	30,417

Deferred tax liabilities:
Intangibles		(712	)		24,577			(2,769	)		—			—			27			21,123
Unrealized gain/(loss) on cash flow hedging and investments		4,857			—			27			—			6,921			489			12,294
Others		1,108			—						—			—			5			1,113

Total deferred tax liabilities	$	5,253		$	24,577		$	(2,742	)	$	—		$	6,921		$	521		$	34,530

Net deferred tax assets/(liabilities)	$	20,733		$	(25,380	)	$	8,255		$	(715	)	$	(6,921	)	$	(85	)	$	(4,113	)

Deferred tax presented in the consolidated statement of financial position is as follows:


	As at
	March 31, 2019			March 31, 2018
Deferred tax assets		23,772			27,395
Deferred tax liabilities		(10,706	)		(11,812	)

Net deferred tax assets	$	13,066		$	15,583

There are unused tax losses amounting to $18,270 as at March 31, 2019 for which no deferred tax asset has been recognized as these losses relate to a tax jurisdiction where the group entity has had past losses and there is no conclusive evidence to support the view that sufficient taxable profit will be generated by such group entity in the future to offset such losses. The expiry dates of the tax benefit for these losses depend on the local tax laws of the jurisdiction and, if not utilized, would expire on various dates starting from financial year 2020 to 2026. However, in the US and New Zealand there is no expiry period for the unused tax losses.

Deferred income tax liabilities on earnings of the Company’s subsidiaries have not been provided as such earnings are deemed to be permanently reinvested in the business and the Company is able to control the timing of the reversals of temporary differences associated with these investments. Accordingly, temporary difference on which deferred tax liability has not been recognized amounts to $617,038, $494,571 and $401,857 as at March 31, 2019, 2018 and 2017, respectively.

From time to time, the Company receives orders of assessment from the Indian tax authorities assessing additional taxable income on the Company and/or its subsidiaries in connection with their review of their tax returns. The Company currently has orders of assessment outstanding for various years through fiscal 2015, which assess additional taxable income that could in the aggregate give rise to an estimated $31,796 (March 31, 2018: $43,583) in additional taxes, including interest of $10,926 (March 31, 2018: $17,234). These orders of assessment allege that the transfer prices the Company applied to certain of the international transactions between WNS Global and its other wholly-owned subsidiaries were not on arm’s length terms, disallow a tax holiday benefit claimed by the Company, deny the set off of brought forward business losses and unabsorbed depreciation and disallow certain expenses claimed as tax deductible by WNS Global. The Company has appealed against these orders of assessment before higher appellate authorities.

In addition, the Company has orders of assessment pertaining to similar issues that have been decided in favor of the Company by appellate authorities, vacating the tax demands of $55,135 (March 31, 2018: $45,002) in additional taxes, including interest of $18,413 (March 31, 2018: $13,897). The income tax authorities have filed or may file appeals against these orders at higher appellate authorities.

Uncertain tax positions are reflected at the amount likely to be paid to the taxation authorities. A liability is recognized in connection with each item that is not probable of being sustained on examination by taxing authority. The liability is measured using single best estimate of the most likely outcome for each position taken in the tax return. Thus, the provision would be the aggregate liability in connection with all uncertain tax positions. As of March 31, 2019, the Company has provided a tax reserve of $11,658 (March 31, 2018: $12,370) primarily on account of the Indian tax authorities’ denying the set off of brought forward business losses and unabsorbed depreciation.

As at March 31, 2019, corporate tax returns for years ended March 31, 2016 and onward remain subject to examination by tax authorities in India.

Based on the facts of these cases, the nature of the tax authorities’ disallowances and the orders from appellate authorities deciding similar issues in favor of the Company in respect of assessment orders for earlier fiscal years and after consultation with the Company’s external tax advisors, the Company believes these orders are unlikely to be sustained at the higher appellate authorities. The Company has deposited $12,644 (March 31, 2018: $13,416) of the disputed amounts with the tax authorities and may be required to deposit the remaining portion of the disputed amounts with the tax authorities pending final resolution of the respective matters.

Others

On March 21, 2009, the Company received an assessment order from the Indian service tax authority, demanding payment of $5,034 of service tax and related penalty for the period from March 1, 2003 to January 31, 2005. The assessment order alleges that service tax is payable in India on BPM services provided by the Company to clients based abroad as the export proceeds are repatriated outside India by the Company. In response to the appeal filed by the Company with the appellate tribunal against the assessment order in April 2009, the appellate tribunal has remanded the matter back to lower tax authorities to be adjudicated afresh. After consultation with Indian tax advisors, the Company believes this order of assessment is more likely than not to be upheld in favor of the Company. The Company intends to continue to vigorously dispute the assessment.

Earnings per share

12 Months Ended

Mar. 31, 2019

Text block [abstract]

Earnings per share

26. Earnings per share

The following table sets forth the computation of basic and diluted earnings per share:


	Year ended March 31,
	2019		2018		2017
Numerator:
Profit	$	105,433	$	86,436	$	37,763
Denominator:
Basic weighted average ordinary shares outstanding		50,139,389		50,388,440		50,582,852
Dilutive impact of equivalent stock options and RSUs		2,138,724		2,527,160		2,357,456
Diluted weighted average ordinary shares outstanding		52,278,113		52,915,600		52,940,308

The computation of earnings per ordinary share (“EPS”) was determined by dividing profit by the weighted average ordinary shares outstanding during the respective periods.

The Company excluded from the calculation of diluted EPS options and RSUs to purchase 33,025, 27,350 and 5,200 shares for the year ended March 31, 2019, 2018 and 2017, respectively, because their effect will be anti-dilutive.

Related party

12 Months Ended

Mar. 31, 2019

Text block [abstract]

Related party

27. Related party

The following is a list of the Company’s subsidiaries as at March 31, 2019:


Direct subsidiaries	Step subsidiaries	Place of incorporation

WNS Global Services Netherlands Cooperatief U.A.		The Netherlands

	WNS Global Services Philippines Inc.	Philippines

	WNS Global Services (Romania) S.R.L.	Romania

WNS North America Inc.		Delaware, USA

	WNS Business Consulting Services Private Limited	India

	WNS Global Services Inc.	Delaware, USA

	WNS BPO Services Costa Rica, S.R.L	Costa Rica

	Denali Sourcing Services Inc.⁽¹⁾	Delaware, USA

WNS Assistance Limited (previously WNS Workflow Technologies Limited)		United Kingdom

	WNS Assistance (Legal) Limited⁽²⁾	United Kingdom

	Accidents Happen Assistance Limited	United Kingdom

	WNS Legal Assistance LLP⁽³⁾	United Kingdom

WNS (Mauritius) Limited		Mauritius

	WNS Capital Investment Limited	Mauritius

	- WNS Customer Solutions (Singapore) Private Limited	Singapore

	- WNS Global Services (Australia) Pty Ltd	Australia

	- WNS New Zealand Limited⁽⁴⁾	New Zealand

	- Business Applications Associates Beijing Ltd	China

	WNS Global Services Private Limited⁽⁵⁾	India

	- WNS Global Services (UK) Limited⁽⁶⁾	United Kingdom

	- WNS Global Services SA (Pty) Limited	South Africa

	- WNS B-BBEE Staff Share Trust⁽⁷⁾	South Africa

	- Ucademy (Pty) Limited⁽⁸⁾	South Africa

	- WNS SA Domestic (Pty) Limited⁽⁹⁾	South Africa

	- MTS HealthHelp Inc.⁽¹⁰⁾	Delaware, USA

	- HealthHelp Holdings LLC⁽¹⁰⁾	Delaware, USA

	- HealthHelp LLC⁽¹⁰⁾	Delaware, USA

	- WNS-HealthHelp Philippines Inc.⁽¹¹⁾	Philippines

	- Value Edge Inc.⁽¹²⁾	Delaware, USA

	- Value Edge AG.⁽¹²⁾	Switzerland

	- Value Edge GmbH⁽¹²⁾	Germany

	WNS Global Services (Private) Limited	Sri Lanka

	WNS Global Services (Dalian) Co. Ltd.	China

	WNS Global Services (UK) International Limited⁽¹³⁾	United Kingdom

	- WNS Global Services North Americas Inc.⁽¹⁴⁾	Delaware, USA

Notes:

⁽¹⁾	On January 20, 2017, the Company acquired all outstanding equity shares of Denali Sourcing Services Inc.

⁽²⁾	WNS Assistance (Legal) Limited, a wholly-owned subsidiary of WNS Assistance Limited, was incorporated on April 20, 2016.

⁽³⁾

WNS Legal Assistance LLP is a limited liability partnership, organized under the laws of England and Wales in November 2014. WNS Legal Assistance LLP provides legal services in relation to personal injury claims within the Auto Claims BPM (as defined in Note 27) segment in the UK. During the year ended March 31, 2018, the Company acquired 20% of the equity capital of WNS Legal Assistance LLP from Prettys Solicitors (the non-controlling interest in WNS Legal Assistance LLP) as a consequence of which, WNS Legal Assistance LLP has become a wholly-owned subsidiary of WNS Assistance Limited. As at March 31, 2019, WNS Legal Assistance LLP is 98.75% owned by WNS Assistance Limited and 1.25% owned by WNS Assistance (Legal) Limited.

⁽⁴⁾	WNS New Zealand Limited, a wholly-owned subsidiary of WNS Global Services (Australia) Pty Ltd, was incorporated on June 13, 2017.

⁽⁵⁾	WNS Global Services Private Limited is held jointly by WNS (Mauritius) Limited and WNS Customer Solutions (Singapore) Private Limited. The percentage of holding of WNS (Mauritius) Limited is 80% and of WNS Customer Solutions (Singapore) Private Limited is 20%.

⁽⁶⁾	WNS Global Services (UK) Limited is jointly held by WNS Global Services Private Limited and WNS (Holdings) Limited. As at March 31, 2019, the percentage of holding of WNS Global Services Private Limited is 71.7% and of WNS (Holdings) Limited is 28.3%.

⁽⁷⁾

The WNS B-BBEE Staff Share Trust (the “trust”) was registered on April 26, 2017 in relation to the grant of share appreciation rights by WNS Global Services SA (Pty) Limited. The trust holds 10% of the equity capital of WNS Global Services SA (Pty) Limited and the balance 90% is held by WNS Global Services (UK) Limited.

⁽⁸⁾	Ucademy (Pty) Limited has been incorporated as a subsidiary of WNS Global Services SA (Pty) Limited with effect from June 20, 2016

⁽⁹⁾	WNS SA Domestic (Pty) Limited, a wholly-owned subsidiary of WNS Global Services SA (Pty) Limited, was incorporated on December 19, 2018.

⁽¹⁰⁾	On March 15, 2017, the Company acquired all ownership interests of MTS HealthHelp Inc. and its subsidiaries, which existed on that date. HealthHelp Holdings LLC is 63.7% owned by MTS HealthHelp Inc. and 36.3% owned by WNS North America Inc.

⁽¹¹⁾	WNS-HealthHelp Philippines Inc., a wholly-owned subsidiary of HealthHelp LLC, was incorporated on December 21, 2018.

⁽¹²⁾

On June 14, 2016, the Company acquired all outstanding equity shares of Value Edge Research Services Private Limited. As part of the acquisition, the Company also acquired the three subsidiaries of Value Edge Research Services Private Limited, which existed on that date. Value Edge Research Services Private Limited was merged with and into WNS Global Services Private Limited pursuant to a Scheme of Amalgamation approved by the National Company Law Tribunal on July 27, 2017.

⁽¹³⁾	WNS Global Services (UK) International Limited, a wholly-owned subsidiary of WNS (Mauritius) Limited, was incorporated on September 17, 2018.

⁽¹⁴⁾	WNS Global Services North Americas Inc, a wholly-owned subsidiary of WNS Global Services (UK) International Limited, was incorporated on October 4, 2018.


Name of the related party		Relationship
Acumentor Inc. (with effect from (“w.e.f.”) April 1, 2014)		An entity of which a member of key management is the sole proprietor

Razmatazz Events		An entity which a close relative of the member of key management owns and controls

Core Developers Private Limited (w.e.f. September 12, 2018)		An entity in which a member of key management has a controlling stake

Surface Architectural Supply Inc. (w.e.f. September 1, 2014)		An entity in which a member of key management has a controlling stake

J F Fitness of North America (w.e.f. September 1, 2014)		An entity in which a member of key management has a controlling stake

Sheron LLC (w.e.f. April 1, 2014) (Ceased to be a related party from January 31, 2019)		An entity which a member of key management and his close relative jointly own and control

JF Manufacturing LLC ( w.e.f. May 22, 2017)		An entity in which a member of key management has a controlling stake

Haviland Digital Limited (w.e.f. July 1, 2017)		An entity in which a member of key management has a sole controlling stake

Mission Control Productions Limited (w.e.f. July 1, 2017)		An entity in which a member of key management has a controlling stake

Mirabilis Technology Services Limited (w.e.f. July 1, 2017)		An entity in which a member of key management has a controlling stake

Haviland Digital Co-Productions Limited (w.e.f. July 1, 2017)		An entity in which a member of key management has a sole controlling stake

35 Yard Development (w.e.f. July 1, 2017)		An entity in which a member of key management has a joint controlling stake

Vitality Risk LLC (w.e.f. October 27, 2017)		An entity in which a member of key management has a sole controlling stake

Cyber Speciality LLC (w.e.f from February 1, 2019)		An entity in which a member of key management has a joint controlling stake

Key management personnel
Adrian T. Dillon		Chairman

Keshav R. Murugesh		Director and Group Chief Executive Officer

Renu S. Karnad		Director

Anthony A. Greener (Ceased to be director from September 27, 2016)		Director

Albert Aboody (Ceased to be director from September 27, 2017)		Director

Swaminathan Rajamani		Chief People Officer

Ronald Gillette (Ceased from January 31, 2019)		Chief Operating Officer

Gautam Barai (Appointed on January 31, 2019)		Chief Operating Officer

Sanjay Puria		Group Chief Financial Officer

Gareth Williams		Director

Michael Menezes		Director

John Freeland		Director

Francoise Gri		Director

Keith Haviland (Appointed on July 1, 2017)		Director

Mario P. Vitale (Appointed on October 27, 2017)		Director


	Year ended March 31,
Nature of transaction with related parties	2019		2018		2017
Key management personnel*
Remuneration and short-term benefits		6,464		6,614		4,592
Defined contribution plan		97		94		89
Other benefits		16		17		15
Share-based compensation expense		14,957		17,677		13,347

*	Defined benefit plan related costs are not disclosed as these are determined for the Company as a whole.

Operating segments

12 Months Ended

Mar. 31, 2019

Text block [abstract]

Operating segments

28. Operating segments

The Company has several operating segments based on a mix of industry and the types of services. The composition and organization of these operating segments currently is designed in such a way that the back office shared processes, i.e. the horizontal structure, delivers service to industry specific back office and front office processes i.e. the vertical structure. These structures represent a matrix form of organization structure, accordingly operating segments have been determined based on the core principle of segment reporting in accordance with IFRS 8 “Operating segments” (“IFRS 8”). Segment managers are responsible for the performance of the operating segments on a combined vertical structure which includes travel, shipping and logistics services; utilities, retail and consumer products group; banking and financial, healthcare and insurance services including auto claims; consulting and professional services; and others. Effective February 1, 2019, the Company realigned its segment managers responsible for the performance of operating segments on a combined vertical structure with the appointment of a segment manager as Chief Operating Officer. The revised structure includes travel, shipping and logistics services, utilities, retail and consumer products group; banking and financial and consulting and professional services; insurance services; healthcare; auto claims and others. The segment managers’ performance is reviewed by the Group Chief Executive Officer, who has been identified as the Chief Operating Decision Maker (“CODM”). The CODM evaluates the Company’s performance and allocates resources based on revenue growth of combined vertical structure.

The Company believes that the business process management services that it provides to customers in industries other than auto claims such as travel, shipping and logistics services; utilities, retail and consumer products group; banking and financial, healthcare and insurance; consulting and professional services; and others are similar in terms of services, service delivery methods, use of technology, and average long-term gross profit and hence meet the aggregation criteria in accordance with IFRS 8. WNS Assistance Limited and Accidents Happen Assistance Limited (which provide automobile repair through a network of third party repair centers), and WNS Assistance (Legal) Limited and WNS Legal Assistance LLP (which provide legal services in relation to personal injury claims), constitute WNS Auto Claims BPM, the performance of which is evaluated by the CODM separately. The WNS Auto Claims BPM segment does not meet the aggregation criteria. Accordingly, the Company has determined that it has two reportable segments, “WNS Global BPM” and “WNS Auto Claims BPM.”

In order to provide accident management services, the Company arranges for the repair through a network of repair centers. Repair costs paid to automobile repair centers are invoiced to customers and recognized as revenue except in cases where the Company has concluded that it is not the principal in providing claims handling services and hence it would be appropriate to record revenue from repair services on a net basis, i.e. net of repair cost. The Company uses revenue less repair payments (non-GAAP) for “Fault” repairs as a primary measure to allocate resources and measure segment performance. Revenue less repair payments is a non-GAAP measure which is calculated as (a) revenue less (b) in the Company’s auto claims business, payments to repair centers for “Fault” repair cases where the Company acts as the principal in its dealings with the third party repair centers and its clients. For “Non-fault repairs,” revenue including repair payments is used as a primary measure. As the Company provides a consolidated suite of accident management services including credit hire and credit repair for its “Non-fault” repairs business, the Company believes that measurement of that line of business has to be on a basis that includes repair payments in revenue.

The segment results for the year ended March 31, 2019 are as follows:


	Year ended March 31, 2019
	WNS Global BPM			WNS Auto Claims BPM			Inter segments*			Total
Revenue from external customers	$	774,235		$	34,885		$	—		$	809,120
Segment revenue	$	774,309		$	34,885		$	(74	)	$	809,120
Payments to repair centers		—			15,166			—			15,166

Revenue less repair payments (non-GAAP)		774,309			19,719			(74	)		793,954
Depreciation		20,130			204			—			20,334
Other costs		588,289			19,555			(74	)		607,770

Segment operating profit/(loss)		165,890			(40	)		—			165,850
Other income, net		(12,572	)		(2,022	)		—			(14,594	)
Finance expense		3,204			—			—			3,204

Segment profit before income taxes		175,258			1,982			—			177,240
Income tax expense		25,503			216			—			25,719

Segment profit		149,755			1,766			—			151,521
Amortization of intangible assets											15,783
Share-based compensation expense											30,305

Profit after tax										$	105,433

Addition to non-current assets	$	29,583		$	2,224		$	—		$	31,807
Total assets, net of elimination		667,261			118,369			—			785,630
Total liabilities, net of elimination	$	156,298		$	76,913		$	—		$	233,211

*	Transactions between inter segments represent business process management services rendered by WNS Global BPM to WNS Auto Claims BPM.

No client individually accounted for more than 10% of the total revenue during the year ended March 31, 2019.

The segment results for the year ended March 31, 2018 are as follows:


	Year ended March 31, 2018
	WNS Global BPM			WNS Auto Claims BPM			Inter segments*			Total
Revenue from external customers	$	722,542		$	35,414		$	—		$	757,956
Segment revenue	$	722,600		$	35,414		$	(58	)	$	757,956
Payments to repair centers		—			16,970			—			16,970

Revenue less repair payments (non-GAAP)		722,600			18,444			(58	)		740,986
Depreciation		19,682			272			—			19,954
Other costs		561,870			18,249			(58	)		580,061

Segment operating profit/(loss)		141,048			(77	)		—			140,971
Other income, net		(9,757	)		(1,473	)		—			(11,230	)
Finance expense		4,065			199			—			4,264

Segment profit before income taxes		146,740			1,197			—			147,937
Income tax expense		15,319			112			—			15,431

Segment profit		131,421			1,085			—			132,506
Amortization of intangible assets											15,505
Share-based compensation expense											30,565

Profit after tax										$	86,436

Addition to non-current assets	$	32,337		$	201		$	—		$	32,538
Total assets, net of elimination		633,186			126,377			—			759,563
Total liabilities, net of elimination	$	181,627		$	82,980		$	—		$	264,607

*	Transactions between inter segments represent business process management services rendered by WNS Global BPM to WNS Auto Claims BPM.

No client individually accounted for more than 10% of the total revenue during the year ended March 31, 2018.

The segment results for the year ended March 31, 2017 are as follows:


	Year ended March 31, 2017
	WNS Global BPM			WNS Auto Claims BPM			Inter segments*			Total
Revenue from external customers	$	557,904		$	44,642		$	—		$	602,546
Segment revenue	$	557,983		$	44,642		$	(79	)	$	602,546
Payments to repair centers					24,102			—			24,102

Revenue less repair payments (non-GAAP)		557,983			20,540			(79	)		578,444
Depreciation		16,598			305			—			16,903
Other costs		429,074			20,147			(79	)		449,142
Impairment of goodwill (Refer Note 10)		—			21,673			—			21,673

Segment operating profit/(loss)		112,311			(21,585	)		—			90,726
Other income, net		(7,785	)		(904	)		—			(8,689	)
Finance expense		547						—			547

Segment profit/(loss) before income taxes		119,549			(20,681	)		—			98,868
Income tax expense		17,441			89			—			17,530

Segment profit/(loss)		102,108			(20,770	)		—			81,338
Amortization of intangible assets											20,539
Share-based compensation expense											23,036

Profit after tax										$	37,763

Addition to non-current assets	$	111,280		$	453		$	—		$	111,733
Total assets, net of elimination		590,974			113,149			—			704,123
Total liabilities, net of elimination	$	214,155		$	74,902		$	—		$	289,057

*	Transactions between inter segments represent business process management services rendered by WNS Global BPM to WNS Auto Claims BPM.

One customer in the WNS Global BPM segment accounted for 9.0% of the Company’s total revenue for the year ended March 31, 2017. The receivables from this customer comprised 7.1% of the Company’s total trade receivables as at March 31, 2017.

External revenue

Revenues from the geographic segments based on domicile of the customer. The Company’s external revenue by geographic area is as follows:


	Year ended March 31,
	2019		2018		2017
Jersey, Channel Islands	$	—	$	—	$	—
US		335,880		308,436		196,193
UK		253,962		258,863		248,588
Australia		77,187		66,626		49,053
Europe (excluding UK)		56,383		47,169		37,494
South Africa		38,866		42,841		42,717
Rest of the world		46,842		34,021		28,501

Total	$	809,120	$	757,956	$	602,546

The Company’s non-current assets (excluding goodwill and intangible assets) by geographic area are as follows:


	As at March 31,
	2019		2018
Jersey, Channel Islands	$	—	$	—
India		26,708		26,167
Philippines		18,797		14,050
South Africa		6,374		10,529
North America		3,777		5,112
UK		2,144		756
Rest of the world		3,198		3,992

Total	$	60,998	$	60,606

Commitment and contingencies

12 Months Ended

Mar. 31, 2019

Text block [abstract]

Commitment and contingencies

29. Commitment and contingencies

Leases

The Company has entered into various non-cancelable operating lease agreements for certain delivery centers and offices with original lease periods expiring between fiscal 2020 and 2029, that are renewable on a periodic basis at the option of the lessor and the lessee and have rent escalation clause. The details of future minimum lease payments under non-cancelable operating leases as at March 31, 2019 are as follows:


	Operating lease
Less than 1 year	$	30,505
1-3 years		54,534
3-5 years		41,951
More than 5 years		34,929

Total minimum lease payments	$	161,919

Rental expenses were $35,909, $33,685 and $27,712 for the years ended March 31, 2019, 2018, and 2017, respectively.

Capital commitments

As at March 31, 2019 and 2018, the Company had committed to spend approximately $10,778 and $5,762, respectively, under agreements to purchase property and equipment. These amounts are net of capital advances paid in respect of these purchases.

Bank guarantees and others

Certain subsidiaries of the Company hold bank guarantees aggregating $1,352 and $2,579 as at March 31, 2019 and 2018, respectively. These guarantees have a remaining expiry term ranging from one to five years.

Restricted time deposits placed with bankers as security for guarantees given by them to regulatory authorities aggregating $564 and $575 as at March 31, 2019 and 2018, respectively, are included in other current assets. These deposits represent cash collateral against bank guarantees issued by the banks on behalf of the Company to third parties.

Contingencies

In the ordinary course of business, the Company is involved in lawsuits, claims and administrative proceedings. While uncertainties are inherent in the final outcome of these matters, the Company believes, after consultation with counsel, that the disposition of these proceedings will not have a material adverse effect on the Company’s financial position, results of operations or cash flows.

Additional capital disclosures

12 Months Ended

Mar. 31, 2019

Text block [abstract]

Additional capital disclosures

30. Additional capital disclosures

The key objective of the Company’s capital management is to ensure that it maintains a stable capital structure with the focus on total equity to uphold investor, creditor, and customer confidence and to ensure future development of its business. The Company focuses on keeping a strong total equity base to ensure independence, security, as well as a high financial flexibility for potential future borrowings, if required, without impacting the risk profile of the Company.

The capital structure as at March 31, 2019 and 2018 was as follows:


	As at March 31,
	2019			2018			% Change
Total equity attributable to the equity shareholders of the Company	$	552,419		$	494,956			19	%
As percentage of total capital		90	%		85	%
Long term debt ⁽¹⁾		61,800			89,900			(24	)%
Total debt	$	61,800		$	89,900			(24	)%
As percentage of total capital		10	%		15	%

Total capital (debt and equity)	$	614,219		$	584,856			10	%

Note:

(1)	Before netting off debt issuance cost of $409 and $769 as at March 31, 2019 and March 31, 2018, respectively.

The Company is predominantly equity-financed. This is also evident from the fact that debt represents only 10% and 15% of total capital as at March 31, 2019 and 2018, respectively.

Summary of significant accounting policies (Policies)

12 Months Ended

Mar. 31, 2019

Text block [abstract]

Basis of preparation

a.	Basis of preparation

These consolidated financial statements correspond to the classification provisions contained in IAS 1(revised), “Presentation of Financial Statements.”

Basis of measurement

b.	Basis of measurement

a.	Derivative financial instruments;

b.	Share-based payment transactions;

c.	Marketable securities and investments in mutual funds;

d.	Investments in FMPs; and

e.	Contingent consideration.

Use of estimates and judgments

c.	Use of estimates and judgments

Revenue recognition

The Company’s determination of whether BPM services are considered distinct performance obligations that should be accounted for separately versus together may require significant judgment.

ii.

Current income taxes

iii.

Deferred income taxes

iv.

Impairment

In most cases, determining the applicable discount rate involves estimating the appropriate adjustment to market risk and the appropriate adjustment to asset-specific risk factors.

Valuation of derivative financial instruments

vi.

Accounting for defined benefit plans

vii.

Share-based compensation expense

viii.

Business combinations

Business combinations are accounted for using the acquisition method under the provisions of IFRS 3 (Revised), “Business Combinations.”

xi.

Impairment of non-derivative financial assets

Basis of consolidation

d.	Basis of consolidation

Business combinations

Business combinations are accounted for using the acquisition method under the provisions of IFRS 3 (Revised), “Business Combinations.”

ii.

Transactions eliminated on consolidation

All inter-company and intra-company balances, transactions, income and expenses including unrealized income or expenses are eliminated on consolidation.

Functional and presentation currency

e.	Functional and presentation currency

Foreign currency transactions and translation

f.	Foreign currency transactions and translation

Transactions in foreign currency

ii.

Foreign operations

Financial instruments - initial recognition and subsequent measurement

g.	Financial instruments — initial recognition and subsequent measurement

Financial instruments are classified in the following categories:

•

Non-derivative financial assets at amortized cost or at fair value through profit or loss (“FVTPL”).

•

Non-derivative financial liabilities at FVTPL or at amortized cost.

•

Derivative financial instruments under the category of financial assets or financial liabilities at FVTPL or at FVOCI.

Subsequent to initial recognition, non-derivative financial instruments are measured as described below:

Non-derivative financial assets

Financial assets at amortized cost

Financial assets that meet the following criteria are measured at amortized cost (except for investments that are designated at FVTPL on initial recognition):

the asset is held within a business model whose objective is to hold assets in order to collect contractual cash flows; and

ii)

the contractual terms of the instrument give rise on specified dates to cash flows that are solely payment of principal and interest on the principal amount outstanding.

Financial assets at FVTPL

ii.

Non-derivative financial liabilities

Trade and other payables maturing later than 12 months after the reporting date are presented as non-current liabilities.

After initial recognition, contingent consideration is subsequently measured at fair value and the changes to the fair value are recognized in the consolidated statement of income.

iii.

Derivative financial instruments and hedge accounting

Cash flow hedges

iv.

Offsetting of financial instruments

Fair value of financial instruments

vi.

Impairment of non-derivative financial assets

Equity and share capital

h.	Equity and share capital

Share capital and share premium

ii.

Retained earnings

Retained earnings comprise the Company’s undistributed earnings after taxes.

iii.

Other components of equity

Other components of equity consist of the following:

Cash flow hedging reserve

Changes in fair value of derivative hedging instruments designated and effective as a cash flow hedge are recognized net of taxes.

Foreign currency translation reserve

Pension adjustments

This reserve represents cumulative actuarial gain and losses recognized, net of taxes on defined benefits plans.

Cash and cash equivalents

i.	Cash and cash equivalents

Investments

j.	Investments

Marketable securities and mutual funds

ii.

Investments in fixed maturity plans

iii.

Investments in fixed deposits

Investments in fixed deposits consist of term deposits with original maturities of more than three months with banks. These are designated as financial assets at amortized cost.

Funds held for clients

k.	Funds held for clients

Property and equipment

l.	Property and equipment


Asset description	Asset life (in years)
Buildings		20
Computers and software		3-4
Furniture, fixtures and office equipment		2-5
Vehicles		3
Leasehold improvements		Lesser of estimated useful life or lease term

Goodwill

m.	Goodwill

Intangible assets

n.	Intangible assets

Software development costs

The Company’s definite lived intangible assets are amortized over the estimated useful life of the assets on a straight-line basis, as given below.


Asset description	Weighted average amortization period (in months)
Customer contracts		47
Customer relationships		217
Covenant not-to-compete		48
Trade names		34
Technology		94
Intellectual Property and other rights		24
Software		53
Service mark		Indefinite useful life

Impairment of intangible assets and goodwill

o.	Impairment of intangible assets and goodwill

Employee benefits

p.	Employee benefits

i.	Defined contribution plans

US savings plan

UK pension scheme

Provident fund

ii.

Defined benefit plan

iii.

Compensated absences

Share-based payments

q.	Share-based payments

Provisions and accrued expenses

r.	Provisions and accrued expenses

Revenue recognition

s.	Revenue recognition

The Company derives revenue from BPM services, comprising back office administration, data management, customer interaction services management, and auto claims handling services.

Revenue earned by back office administration, data management and customer interaction services management services

Back office administration, data management and customer interaction services contracts are based on the following pricing models:

per full-time-equivalent arrangements, which typically involve billings based on the number of full-time employees (or equivalent) deployed on the execution of the business process outsourced;

subscription arrangements, which typically involve billings based on per member per month, based on contractually agreed rates;

fixed-price arrangements, which typically involve billings based on achievements of pre-defined deliverables or milestones;

All contracts entered into by the Company specify the payment terms. Usual payment terms range between 30 to 60 days.

Revenue earned by auto claims handling services

the Company has the primary responsibility for providing the services,

the Company negotiates labor rates with repair centers, and

the Company is responsible for timely and satisfactory completion of repairs.

Leases

t.	Leases

Income taxes

u.	Income taxes

Current income tax

ii.

Deferred income tax

Finance expense

v.	Finance expense

Earnings per share

w.	Earnings per share

Government grants

x.	Government grants

Summary of significant accounting policies (Tables)

12 Months Ended

Mar. 31, 2019

Text block [abstract]

Estimated Useful Lives of Property and Equipment

Depreciation and amortization is computed using the straight-line method over the estimated useful lives of the assets, which are as follows:


Asset description	Asset life (in years)
Buildings		20
Computers and software		3-4
Furniture, fixtures and office equipment		2-5
Vehicles		3
Leasehold improvements		Lesser of estimated useful life or lease term

Estimated Useful Life of Intangible Assets

The Company’s definite lived intangible assets are amortized over the estimated useful life of the assets on a straight-line basis, as given below.


Asset description	Weighted average amortization period (in months)
Customer contracts		47
Customer relationships		217
Covenant not-to-compete		48
Trade names		34
Technology		94
Intellectual Property and other rights		24
Software		53
Service mark		Indefinite useful life

Impact on adoption of new IFRS (Tables)

12 Months Ended

Mar. 31, 2019

Text block [abstract]

Summary of Cumulative Effect of Changes Made to Consolidated Statement of Financial Position for Adoption of IFRS 15 and IFRS 9 Financial Instruments

The cumulative effect of the changes made to the Company’s consolidated statement of financial position as at April 1, 2018 as a result of the adoption of IFRS 15 and IFRS 9 is as follows:


	As at March 31, 2018 (as previously reported)			Transition adjustments on adoption of IFRS 15			Transition adjustments on adoption of IFRS 9			As at April 1, 2018 (as adjusted)
ASSETS
Current assets:
Cash and cash equivalents	$	99,829		$	—		$	—		$	99,829
Investments		120,960			—			—			120,960
Trade receivables, net		71,388			—			74			71,462
Unbilled revenue		61,721			—			—			61,721
Funds held for clients		10,066			—			—			10,066
Derivative assets		11,738			—			—			11,738
Prepayments and other current assets		24,847			1,520			—			26,367

Total current assets		400,549			1,520			74			402,143

Non-current assets:
Goodwill		135,186			—			—			135,186
Intangible assets		89,652			—			—			89,652
Property and equipment		60,606			—			—			60,606
Derivative assets		3,245			—			—			3,245
Deferred tax assets		27,395			(1,803	)		27			25,619
Investments		542			—			—			542
Other non-current assets		42,388			5,861			(84	)		48,165

Total non-current assets		359,014			4,058			(57	)		363,015

TOTAL ASSETS		759,563			5,578			17			765,158

LIABILITIES AND EQUITY
Current liabilities:
Trade payables		19,703			—			—			19,703
Provisions and accrued expenses		28,826			—			—			28,826
Derivative liabilities		6,466			—			—			6,466
Pension and other employee obligations		64,617			—			—			64,617
Current portion of long- term debt		27,740			—			—			27,740
Contract liabilities		2,908			27			—			2,935
Current taxes payable		1,262			—			—			1,262
Other liabilities		15,739			—			—			15,739

Total current liabilities		167,261			27			—			167,288

Non-current liabilities:
Derivative liabilities		2,289			—			—			2,289
Pension and other employee obligations		9,621			—			—			9,621
Long- term debt		61,391			—			—			61,391
Contract liabilities		571			37			—			608
Other non-current liabilities		11,662			—			—			11,662
Deferred tax liabilities		11,812			3			1			11,816

Total non-current liabilities		97,346			40			1			97,387

TOTAL LIABILITIES		264,607			67			1			264,675

Shareholders’ equity:
Share capital		8,533			—			—			8,533
Share premium		371,764			—			—			371,764
Retained earnings		364,424			5,511			2,777			372,712
Other components of equity		(115,534	)		—			(2,761	)		(118,295	)
Less: shares, held in treasury, at cost		(134,231	)		—			—			(134,231	)

Total shareholders’ equity		494,956			5,511			16			500,483

TOTAL LIABILITIES AND EQUITY	$	759,563		$	5,578		$	17		$	765,158

Summary of Classification and Measurement of Financial Instruments on Adoption of IFRS 9

Details showing the classification and measurement of the Company’s financial instruments on adoption of IFRS 9 as at April 1, 2018:

IAS 39 Category

IFRS 9 Category

Total carrying
value

Total fair
value

Cash and cash equivalents

Loans and receivables

Financial assets at amortized cost

99,829

Investment in fixed deposits

Loans and receivables

Financial assets at amortized cost

21,548

Investments in marketable securities and mutual funds

Available for sale

Financial assets at FVTPL

99,954

Trade receivables

Loans and receivables

Financial assets at amortized cost

71,388

Unbilled revenue

Loans and receivables

Financial assets at amortized cost

61,721

Funds held for clients

Loans and receivables

Financial assets at amortized cost

10,066

Prepayments and other assets

Loans and receivables

Financial assets at amortized cost

4,410

Other non-current assets

Loans and receivables

Financial assets at amortized cost

10,243

Derivative assets

Financial assets at FVTPL

2,212

Derivative assets

Derivative designated as cash flow hedges (carried at fair value)

Financial assets at FVOCI

12,771

Total carrying value

394,142

Impact of Adoption of IFRS 15 and IFRS 9 on Consolidated Statement of Financial Position, Consolidated Statement of Income and Consolidated Cashflows

The impact of the adoption of IFRS 15 and IFRS 9 on the Company’s consolidated statement of financial position as at March 31, 2019 was as follows:


	As reported (includes the impact of adoption of IFRS 15 and IFRS 9)			Adjustments on adoption of IFRS 15			Adjustments on adoption of IFRS 9			Balances without adoption of IFRS 15 and IFRS 9
ASSETS
Current assets:
Cash and cash equivalents	$	85,444		$	—		$	—		$	85,444
Investments		67,913			—			—			67,913
Trade receivables, net		73,872			—			115			73,987
Unbilled revenue		66,752			—			—			66,752
Funds held for clients		7,063			—			—			7,063
Derivative assets		13,394			—			—			13,394
Contract assets		4,190			(1,820	)		—			2,370
Prepayment and other current assets		16,783			—			—			16,783

Total current assets		335,411			(1,820	)		115			333,706

Non-current assets:
Goodwill		130,811			—			—			130,811
Intangible assets		80,188			—			—			80,188
Property and equipment		60,998			—			—			60,998
Derivative assets		5,687			—			—			5,687
Deferred tax assets		23,772			1,219			(4	)		24,987
Investments		82,487			—			—			82,487
Contract assets		22,037			(6,967	)		—			15,070
Other non-current assets		44,239			—			112			44,351

Total non-current assets		450,219			(5,748	)		108			444,579

TOTAL ASSETS		785,630			(7,568	)		223			778,285

LIABILITIES AND EQUITY
Current liabilities:
Trade payables		17,831			—			—			17,831
Provisions and accrued expenses		27,619			—			—			27,619
Derivative liabilities		2,096			—			—			2,096
Pension and other employee obligations		68,121			—			—			68,121
Current portion of long-term debt		27,969			—			—			27,969
Contract liabilities		5,427			(9	)		—			5,418
Current taxes payable		2,603			—			—			2,603
Other liabilities		10,294			—			—			10,294

Total current liabilities		161,960			(9	)		—			161,951

Non-current liabilities:
Derivative liabilities		307			—			—			307
Pension and other employee obligations		11,248			—			—			11,248
Long- term debt		33,422			—			—			33,422
Contract liabilities		6,609			—			—			6,609
Other non-current liabilities		8,959			—			—			8,959
Deferred tax liabilities		10,706			(3	)		(1	)		10,702

Total non-current liabilities		71,251			(3	)		(1	)		71,247

TOTAL LIABILITIES		233,211			(12	)		(1	)		233,198

Shareholders’ equity:
Share capital		8,056			—			—			8,056
Share premium		269,529			—			—			269,529
Retained earnings		478,145			(7,864	)		(366	)		469,915
Other components of equity		(146,894	)		308			590			(145,996	)
Less: shares, held in treasury, at cost		(56,417	)		—			—			(56,417	)

Total shareholders’ equity		552,419			(7,556	)		224			545,087

TOTAL LIABILITIES AND EQUITY	$	785,630		$	(7,568	)	$	223		$	778,285

The impact of the adoption of IFRS 15 and IFRS 9 on the Company’s consolidated statement of income for the year ended March 31, 2019 was as follows:


	Year ended March 31, 2019
	As reported (includes the impact of adoption of IFRS 15 and IFRS 9)			Adjustments on adoption of IFRS 15			Adjustments on adoption of IFRS 9			Amounts without adoption of IFRS 15 and IFRS 9
Revenue	$	809,120		$	—		$	642		$	809,762
Cost of revenue		518,236			281			—			518,517

Gross profit		290,884			(281	)		642			291,245
Operating expenses:
Selling and marketing expenses		44,573			1,489			—			46,062
General and administrative expenses		115,261			—			(220	)		115,041
Foreign exchange gain, net		(4,495	)		—			(2,198	)		(6,693	)
Amortization of intangible assets		15,783			—			—			15,783

Operating profit		119,762			(1,770	)		3,060			121,052
Other income, net		(14,594	)		—			—			(14,594	)
Finance expense		3,204			—			—			3,204

Profit before income taxes		131,152			(1,770	)		3,060			132,442
Income tax expense		25,719			583			649			26,951

Profit after tax	$	105,433		$	(2,353	)	$	2,411		$	105,491

The

impact of the adoption of IFRS 15 and IFRS 9 on the Company’s consolidated cashflows for the year ended March 31, 2019 was as follows:


	Year ended March 31, 2019
	As reported (includes the impact of adoption of IFRS 15 and IFRS 9)			Adjustments on adoption of IFRS 15			Adjustments on adoption of IFRS 9			Amounts without adoption of IFRS 15 and IFRS 9
Cash flows from operating activities:
Profit after tax	$	105,433		$	(2,353	)	$	2,411		$	105,491
Adjustments to reconcile profit after tax to net cash generated from operating activities:
Depreciation and amortization		36,117			—			—			36,117
Share-based compensation expense		30,305			—			—			30,305
Amortization of debt issue cost		360			—			—			360
Allowances for ECL		659			—			—			659
Unrealized exchange loss/(gain), net		(2,441	)		—			—			(2,441	)
Current tax expense		27,526			—			—			27,526
Interest expense		2,844			—			—			2,844
Interest income		(2,556	)		—			—			(2,556	)
Income from marketable securities		(7,979	)		—			—			(7,979	)
Loss on sale of property and equipment		25			—			—			25
Deferred income taxes		(1,807	)		583			649			(575	)
Deferred rent		1,578			—			—			1,578
Excess tax benefit from share-based compensation expense		(1,260	)		—			—			(1,260	)
Unrealized (gain)/loss on derivative instruments		(372	)		—			(2,840	)		(3,212	)
Changes in operating assets and liabilities:
Trade receivables and unbilled revenue		(14,822	)		—			(190	)		(15,012	)
Other assets		(17,340	)		1,779			(30	)		(15,591	)
Trade payables		(585	)		—			—			(585	)
Contract liabilities		8,714			(9	)		—			8,705
Other liabilities		8,279			—			—			8,279

Cash generated from operating activities before interest and income taxes:		172,678			—			—			172,678
Income taxes paid		(22,992	)		—			—			(22,992	)
Interest paid		(2,521	)		—			—			(2,521	)
Interest received		2,489			—			—			2,489

Net cash provided by operating activities		149,654			—			—			149,654

Cash flows from investing activities:
Acquisition of HotelBeds		(233	)		—			—			(233	)
Payment of contingent considerations in relation to acquisitions		(6,922	)		—			—			(6,922	)
Government grants repaid		(200	)		—			—			(200	)
Purchase of property and equipment and intangible assets		(32,292	)		—			—			(32,292	)
Marketable securities (purchased)/sold, net		42,037			—			—			42,037
Proceeds from sale of property and equipment		120			—			—			120
Investment in fixed deposits		(27,899	)		—			—			(27,899	)
Proceeds from maturity of fixed deposits		31,336			—			—			31,336
Marketable securities (long-term) sold / (purchased), net		(78,823	)		—			—			(78,823	)
Profit on sale of marketable securities (short-term)		1,497			—			—			1,497
Dividends received		32			—			—			32

Net cash used in investing activities		(71,347	)		—			—			(71,347	)

Cash flows from financing activities:
Repurchase of shares		(56,417	)		—			—			(56,417	)
Repayment of long-term debt		(28,100	)		—			—			(28,100	)
Excess tax benefit from share-based compensation expense		1,260			—			—			1,260

Net cash used in financing activities		(83,257	)		—			—			(83,257	)

Exchange difference on cash and cash equivalents		(9,435	)		—			—			(9,435	)
Net change in cash and cash equivalents		(14,385	)		—			—			(14,385	)
Cash and cash equivalents at the beginning of the year		99,829			—			—			99,829

Cash and cash equivalents at the end of the year		85,444			—			—			85,444

Business Combinations (Tables)

12 Months Ended

Mar. 31, 2019

MTS HealthHelp Inc. [member]

Statement [LineItems]

Purchase Price Allocation to Assets Acquired and Liabilities Assumed

The purchase price has been allocated, as set out below, to the assets acquired and liabilities assumed in the business combination.


	Amount
Cash	$	3,119
Trade receivables		4,910
Unbilled revenue		2,016
Prepayments and other current assets		1,060
Property and equipment		4,612
Intangible assets
- Software		1,274
- Customer contracts		4,537
- Customer relationships		49,584
- Service mark		400
- Covenant not-to-compete		4,693
- Technology		4,852
Non-current assets		161
Term loan		(29,249	)
Current liabilities		(2,555	)
Non-current liabilities		(1,423	)
Deferred tax liability		(18,163	)

Net assets acquired	$	29,828
Less: Purchase consideration		68,910

Goodwill on acquisition	$	39,082

Denali Sourcing Services Inc. [member]

Statement [LineItems]

Purchase Price Allocation to Assets Acquired and Liabilities Assumed

The purchase price has been allocated, as set out below, to the assets acquired and liabilities assumed in the business combination.


	Amount
Cash	$	1,204
Trade receivables		2,799
Unbilled revenue		1,258
Prepayments and other current assets		95
Property and equipment		53
Deferred tax asset		18
Intangible assets
- Software		3
- Customer contracts		3,025
- Customer relationships		8,000
- Trade name		545
- Covenant not-to-compete		1,718
Non-current assets		27
Current liabilities		(3,781	)
Short-term line of credit		(475	)
Non-current liabilities		(343	)
Deferred tax liability		(5,020	)

Net assets acquired	$	9,126
Less: Purchase consideration		38,668

Goodwill on acquisition	$	29,542

Value Edge Research Services Private Limited [member]

Statement [LineItems]

Purchase Price Allocation to Assets Acquired and Liabilities Assumed

The purchase price has been allocated, as set out below, to the assets acquired and liabilities assumed in the business combination.


	Amount
Cash	$	432
Trade receivables		370
Unbilled revenue		706
Investments		87
Prepayments and other current assets		99
Property and equipment		78
Deferred tax asset		49
Intangible assets
- Software		10
- Customer contracts		701
- Customer relationships		1,894
- Trade name		104
- Covenant not-to-compete		2,655
- Technology		1,238
Non-current assets		74
Current liabilities		(1,236	)
Non-current liabilities		(126	)
Deferred tax liability		(2,281	)

Net assets acquired	$	4,854
Less: Purchase consideration		18,265

Goodwill on acquisition	$	13,411

Cash and cash equivalents (Tables)

12 Months Ended

Mar. 31, 2019

Text block [abstract]

Summary of Cash and Cash Equivalents

The Company considers all highly liquid investments with an initial maturity of up to three months to be cash equivalents. Cash and cash equivalents consist of the following:


	As at
	March 31,		March 31,
	2019		2018
Cash and bank balances	$	43,933	$	47,738
Short term deposits with banks*		41,511		52,091

Total	$	85,444	$	99,829

* Short term deposits can be withdrawn by the Company at any time without prior notice and are readily convertible into known amounts of cash with an insignificant risk of changes in value.

Investments (Tables)

12 Months Ended

Mar. 31, 2019

Text block [abstract]

Summary of Investments

Investments consist of the following:


	As at
	March 31,		March 31,
	2019		2018
Investments in marketable securities and mutual funds	$	134,493	$	99,954
Investment in fixed deposits		15,907		21,548

Total	$	150,400	$	121,502


	As at
	March 31, 2019		March 31, 2018
Current investments	$	67,913	$	120,960
Non-current investments		82,487		542

Total	$	150,400	$	121,502

Trade receivables and unbilled revenue, net (Tables)

12 Months Ended

Mar. 31, 2019

Trade receivables and unbilled revenue [member]

Statement [LineItems]

Summary of Trade Receivables and Unbilled Revenue

Trade receivables and unbilled revenue consist of the following:


	As at
	March 31,			March 31,
	2019			2018
Trade receivables and unbilled revenue*	$	141,806		$	133,673
Less: Allowances for ECL		(1,182	)		(564	)

Total	$	140,624		$	133,109

*	As at March 31, 2019, unbilled revenue includes contract assets amounting to $1,457.

Trade receivables [member]

Statement [LineItems]

Movement in Allowances for Expected Credit Losses

The movement in the allowances for ECL is as follows:


	Year ended March 31,
	2019			2018			2017
Balance as at March 31, 2018	$	564			—			—
Impact of adoption of IFRS 9		(74	)		—			—

Balance at the beginning of the year		490		$	1,713		$	4,446
Charged to profit or loss		1,171			2,115			777
Write-offs, net of collections		(331	)		(1,136	)		(2,571	)
Reversals		(157	)		(2,321	)		(664	)
Translation adjustment		9			193			(275	)

Balance at the end of the year	$	1,182		$	564		$	1,713

Prepayments and other assets (Tables)

12 Months Ended

Mar. 31, 2019

Text block [abstract]

Summary of Prepayment and Other Assets

Prepayment and other assets consist of the following:


	As at
	March 31, 2019		March 31, 2018
Current:
Service tax and other tax receivables	$	1,117	$	6,569
Deferred transition cost*		—		571
Employee receivables		1,052		1,099
Advances to suppliers		2,073		2,877
Prepaid expenses		7,456		7,994
Restricted cash, held in escrow (Refer Note 5(d))		1,535		1,535
Other assets		3,550		4,202

Total	$	16,783	$	24,847

Non-current:
Deposits	$	9,205	$	8,708
Income tax assets		9,916		12,595
Service tax and other tax receivables		22,246		11,410
Deferred transition cost*		—		2,467
Restricted cash, held in escrow (Refer Note 5(d))		—		1,535
Other assets		2,872		5,673

Total	$	44,239	$	42,388

*	As at March 31, 2019, deferred transition cost is included within contract assets in accordance with IFRS 15 (Refer Note 20).

Goodwill (Tables)

12 Months Ended

Mar. 31, 2019

Text block [abstract]

Summary of the Carrying Value of Goodwill

A summary of the carrying value of goodwill is as follows:


	As at
	March 31,			March 31,
	2019			2018
Gross carrying amount	$	153,453		$	159,500
Accumulated impairment of goodwill		(22,642	)		(24,314	)

Total	$	130,811		$	135,186

Summary of Movement in Goodwill by Reportable Segment

The movement in goodwill balance by reportable segment as at March 31, 2019 and 2018 is as follows:

Gross carrying amount


	WNS			WNS Auto
	Global BPM			Claims BPM			Total
Balance as at April 1, 2017	$	129,878		$	25,803		$	155,681
Goodwill arising on acquisitions		(92	)		—			(92	)
Foreign currency translation		767			3,144			3,911

Balance as at March 31, 2018	$	130,553		$	28,947		$	159,500

Goodwill arising on acquisitions		203			—			203
Foreign currency translation		(4,260	)		(1,990	)		(6,250	)

Balance as at March 31, 2019	$	126,496		$	26,957		$	153,453

Accumulated impairment losses


	WNS		WNS Auto
	Global BPM		Claims BPM			Total
Balance as at April 1, 2017	$	—	$	21,673		$	21,673
Impairment of goodwill recognized during the year		—		—			—
Foreign currency translation adjustment		—		2,641			2,641

Balance as at March 31, 2018	$	—	$	24,314		$	24,314

Impairment of goodwill recognized during the year		—		—			—
Foreign currency translation adjustment		—		(1,672	)		(1,672	)

Balance as at March 31, 2019		—	$	22,642		$	22,642

Carrying Value of Goodwill Allocated to Cash Generating Units

The carrying value of goodwill allocated to the new CGUs is as follows:


	As at
	March 31,		March 31,
	2019		2018
WNS Global BPM*	$	3,846	$	3,815
South Africa		4,557		5,581
Research and Analytics		46,087		48,901
Technology services		3,382		3,632
WNS Auto Claims BPM		4,315		4,633
Denali (previously ‘Finance and accounting’)		29,542		29,542
HealthHelp (previously ‘Healthcare’)		39,082		39,082

	$	130,811	$	135,186

*	Excluding South Africa, research and analytics, technology services, Denali and HealthHelp goodwill.

Key Assumptions Used in Performing Impairment Test, by each CGU

The key assumptions used in performing the impairment test, by each CGU, were as follows:


	CGU’s
	WNS Global BPM*			South Africa			Denali			Research and Analytics			HealthHelp			Technology services			WNS Auto Claims BPM
Discount rate		16.5	%		17.0	%		13.2	%		16.5	%		13.2	%		15.5	%		15.5	%
Perpetual growth rate		3.0	%		3.0	%		2.5	%		3.0	%		2.5	%		2.0	%		2.0	%

*	Excluding South Africa, research and analytics, technology services, HealthHelp and Denali.

Intangible assets (Tables)

12 Months Ended

Mar. 31, 2019

Text block [abstract]

Change in Carrying Value of Intangible Assets

The changes in the carrying value of intangible assets for the year ended March 31, 2018 are as follows:


Gross carrying value	Customer contracts			Customer relationships		Intellectual Property and other rights		Trade names			Technology			Leasehold benefits		Covenant not-to- compete		Service mark		Software		Total
Balance as at April 1, 2017	$	167,001		$	121,922	$	3,861	$	653		$	6,131		$	1,835	$	9,451		400	$	25,586	$	336,840
Additions		—			—		250		—			—			—		—		—		7,369		7,619
Translation adjustments		93			940		470		—			(6	)		—		10		—		894		2,401

Balance as at March 31, 2018	$	167,094		$	122,862	$	4,581	$	653		$	6,125		$	1,835	$	9,461	$	400	$	33,849	$	346,860

Accumulated amortization
Balance as at April 1, 2017	$	157,976		$	62,175	$	3,861	$	80		$	172		$	1,835	$	964	$	—	$	13,153	$	240,216
Amortization		2,725			3,700		74		236			790			—		2,310		—		5,670		15,505
Translation adjustments		(62	)		873		470		(1	)		(4	)		—		12		—		199		1,487

Balance as at March 31, 2018	$	160,639		$	66,748	$	4,405	$	315		$	958		$	1,835	$	3,286	$	—	$	19,022	$	257,208

Net carrying value as at March 31, 2018	$	6,455		$	56,114	$	176	$	338		$	5,167		$	—	$	6,175	$	400	$	14,827	$	89,652

The changes in the carrying value of intangible assets for the year ended March 31, 2019 are as follows:


Gross carrying value	Customer contracts			Customer relationships			Intellectual Property and other rights			Trade names			Technology			Leasehold benefits		Covenant not-to- compete			Service mark		Software			Total
Balance as at April 1, 2018	$	167,094		$	122,862		$	4,581		$	653		$	6,125		$	1,835	$	9,461			400	$	33,849		$	346,860
Additions		—			—			—			—			—			—		—			—		7,556			7,556
Translation adjustments		(5,146	)		(1,225	)		(298	)		(6	)		(73	)		—		(172	)		—		(1,742	)		(8,662	)

Balance as at March 31, 2019	$	161,948		$	121,637		$	4,283		$	647		$	6,052		$	1,835	$	9,289		$	400	$	39,663		$	345,754

Accumulated amortization
Balance as at April 1, 2018	$	160,639		$	66,748		$	4,405		$	315		$	958		$	1,835	$	3,286		$	—	$	19,022		$	257,208
Amortization		2,675			3,671			125			192			776			—		2,240			—		6,104			15,783
Translation adjustments		(4,940	)		(1,031	)		(298	)		(6	)		(17	)		—		(79	)		—		(1,054	)		(7,425	)

Balance as at March 31, 2019	$	158,374		$	69,338		$	4,232		$	501		$	1,717		$	1,835	$	5,447		$	—	$	24,072		$	265,566

Net carrying value as at March 31, 2019	$	3,574		$	52,249		$	51		$	146		$	4,335		$	—	$	3,842		$	400	$	15,591		$	80,188

Estimated Remaining Weighted Average Amortization Periods for Definite Lived Intangible Assets

As at March 31, 2019, the estimated remaining weighted average amortization periods for definite lived intangible assets are as follows:


	Balance life
	(in months)
Customer contracts		19
Customer relationships		196
Covenant not-to-compete		21
Trade names		10
Technology		68
Intellectual property and other rights		5
Software		20

Estimated Annual Amortization Expense

The estimated annual amortization expense based on remaining weighted average amortization periods for intangible assets and exchange rates, each as at March 31, 2019 are as follows:


	Amount
2020	$	15,716
2021		12,078
2022		7,000
2023		5,649
2024		4,398
Thereafter		34,947

	$	79,788	*

*	excludes service mark, as it has an indefinite useful life

Property and equipment (Tables)

12 Months Ended

Mar. 31, 2019

Text block [abstract]

Changes in Carrying Value of Property and Equipment

The changes in the carrying value of property and equipment for the year ended March 31, 2018 are as follows:


Gross carrying value	Buildings			Computers and software			Furniture, fixtures and office equipment			Vehicles			Leasehold improvements			Total
Balance as at April 1, 2017	$	10,246		$	69,871		$	68,877		$	587		$	60,992		$	210,573
Additions		—			4,597			9,389			93			9,756			23,835
Disposals/retirements		—			(3,350	)		(1,718	)		(29	)		(2,303	)		(7,400	)
Translation adjustments		(23	)		1,965			839			5			721			3,507

Balance as at March 31, 2018	$	10,223		$	73,083		$	77,387		$	656		$	69,166		$	230,515

Accumulated depreciation
Balance as at April 1, 2017	$	4,208		$	59,811		$	51,431		$	429		$	41,180		$	157,059
Depreciation		514			6,442			6,623			97			6,278			19,954
Disposals/retirements		—			(3,345	)		(1,674	)		(30	)		(2,308	)		(7,357	)
Translation adjustments		(12	)		1,822			512			1			296			2,619

Balance as at March 31, 2018	$	4,710		$	64,730		$	56,892		$	497		$	45,446		$	172,275

Capital work-in-progress																	2,366

Net carrying value as at March 31, 2018																$	60,606

The changes in the carrying value of property and equipment for the year ended March 31, 2019 are as follows:


Gross carrying value	Buildings			Computers and software			Furniture, fixtures and office equipment			Vehicles			Leasehold improvements			Total
Balance as at April 1, 2018	$	10,223		$	73,083		$	77,387		$	656		$	69,166		$	230,515
Additions		—			7,361			7,487			328			8,097			23,273
On acquisition (Refer Note 5(a))		—			30			—			—			—			30
Disposals/retirements		—			(2,812	)		(2,856	)		(158	)		(1,275	)		(7,101	)
Translation adjustments		(260	)		(4,572	)		(4,739	)		(45	)		(4,287	)		(13,903	)

Balance as at March 31, 2019	$	9,963		$	73,090		$	77,279		$	781		$	71,701		$	232,814

Accumulated depreciation
Balance as at April 1, 2018	$	4,710		$	64,730		$	56,892		$	497		$	45,446		$	172,275
Depreciation		496			5,437			7,227			150			7,024			20,334
Disposals/retirements		—			(2,775	)		(2,816	)		(146	)		(1,169	)		(6,906	)
Translation adjustments		(117	)		(4,139	)		(3,465	)		(35	)		(2,816	)		(10,572	)

Balance as at March 31, 2019	$	5,089		$	63,253		$	57,838		$	466		$	48,485		$	175,131

Capital work-in-progress																	3,315

Net carrying value as at March 31, 2019																$	60,998

Loans and borrowings (Tables)

12 Months Ended

Mar. 31, 2019

Text block [abstract]

Summary of Long-term Loans and Borrowings

The long-term loans and borrowings consist of the following:


			Final maturity		As at
Currency	Interest rate		(fiscal year)		March 31, 2019			March 31, 2018
US dollars		3M USD Libor+1.27%		2020		11,400			22,700
US dollars		3M USD Libor+0.95%		2022		50,400			67,200

Total						61,800			89,900
Less: Debt issuance cost						(409	)		(769	)

Total						61,391			89,131
Current portion of long-term debt					$	27,969		$	27,740
Long-term debt					$	33,422		$	61,391

Financial instruments (Tables)

12 Months Ended

Mar. 31, 2019

Statement [LineItems]

Carrying Value and Fair Value of Financial Instruments by Class

The carrying value and fair value of financial instruments by class as at March 31, 2019 are as follows:

Financial assets


	Financial assets at amortized cost		Financial assets at FVTPL		Financial assets at FVOCI		Total carrying value		Total fair value
Cash and cash equivalents	$	85,444	$	—	$	—	$	85,444	$	85,444
Investment in fixed deposits		15,907		—		—		15,907		15,907
Investments in marketable securities and mutual funds		—		134,493		—		134,493		134,493
Trade receivables		73,872		—		—		73,872		73,872
Unbilled revenue⁽¹⁾		65,295		—		—		65,295		65,295
Funds held for clients		7,063		—		—		7,063		7,063
Prepayments and other assets⁽²⁾		5,375		—		—		5,375		5,375
Other non-current assets⁽³⁾		9,308		—		—		9,308		9,308
Derivative assets		—		2,077		17,004		19,081		19,081

Total carrying value	$	262,264	$	136,570	$	17,004	$	415,838	$	415,838

Financial liabilities


	Financial liabilities at amortized cost		Financial liabilities at FVTPL		Financial liabilities at FVOCI		Total carrying value		Total fair value
Trade payables	$	17,831	$	—	$	—	$	17,831	$	17,831
Long-term debt (includes current portion)⁽⁴⁾		61,800		—		—		61,800		61,800
Other employee obligations⁽⁵⁾		63,129		—		—		63,129		63,129
Provision and accrued expenses		27,619		—		—		27,619		27,619
Other liabilities⁽⁶⁾		2,288		3,197		—		5,485		5,485
Derivative liabilities		—		307		2,096		2,403		2,403

Total carrying value	$	172,667	$	3,504	$	2,096	$	178,267	$	178,267

Notes:

(1)	Excluding non-financial assets $1,457.

(2)	Excluding non-financial assets $11,408.

(3)	Excluding non-financial assets $34,931.

(4)	Excluding non-financial asset (unamortized debt issuance cost) $409.

(5)	Excluding non-financial liabilities $16,240.

(6)	Excluding non-financial liabilities $13,768.

The carrying value and fair value of financial instruments by class as at March 31, 2018 are as follows:

Financial assets


	Financial assets at amortized cost		Financial assets at FVTPL		Financial assets at FVOCI		Total carrying value		Total fair value
Cash and cash equivalents	$	99,829	$	—	$	—	$	99,829	$	99,829
Investment in fixed deposits		21,548		—		—		21,548		21,548
Investments in marketable securities and mutual funds		—		99,954		—		99,954		99,954
Trade receivables		71,388		—		—		71,388		71,388
Unbilled revenue		61,721		—		—		61,721		61,721
Funds held for clients		10,066		—		—		10,066		10,066
Prepayments and other assets⁽¹⁾		4,410		—		—		4,410		4,410
Other non-current assets⁽²⁾		10,243		—		—		10,243		10,243
Derivative assets		—		2,212		12,771		14,983		14,983

Total carrying value	$	279,205	$	102,166	$	12,771	$	394,142	$	394,142

Financial liabilities


	Financial liabilities at amortized cost		Financial liabilities at FVTPL		Financial liabilities at FVOCI		Total carrying value		Total fair value
Trade payables	$	19,703	$	—	$	—	$	19,703	$	19,703
Long-term debt (includes current portion)⁽³⁾		89,900		—		—		89,900		89,900
Other employee obligations⁽⁴⁾		59,346		—		—		59,346		59,346
Provision and accrued expenses		28,826		—		—		28,826		28,826
Other liabilities⁽⁵⁾		2,447		11,388		—		13,835		13,835
Derivative liabilities		—		946		7,809		8,755		8,755

Total carrying value	$	200,222	$	12,334	$	7,809	$	220,365	$	220,365

Notes:

(1)	Excluding non-financial assets $20,437.

(2)	Excluding non-financial assets $32,145.

(3)	Excluding non-financial asset (unamortized debt issuance cost) $769.

(4)	Excluding non-financial liabilities $14,892.

(5)	Excluding non-financial liabilities $13,566.

Financial Assets and Liabilities Subject to Offsetting, Enforceable Master Netting Arrangements or Similar Agreements

Financial assets and liabilities subject to offsetting, enforceable master netting arrangements or similar agreements as at March 31, 2019 are as follows:


Description of types of financial assets	Gross amounts of recognized financial assets		Gross amounts of recognized financial liabilities offset in the statement of financial position		Net amounts of financial assets presented in the statement of financial position		Related amount not set off in financial instruments					Net Amount
Description of types of financial assets							Financial Instruments			Cash collateral received		Net Amount
Derivative assets	$	19,081	$	—	$	19,081	$	(2,045	)	$	—	$	17,036

Total	$	19,081	$	—	$	19,081	$	(2,045	)	$	—	$	17,036


Description of types of financial liabilities	Gross amounts of recognized financial liabilities		Gross amounts of recognized financial assets offset in the statement of financial position		Net amounts of financial liabilities presented in the statement of financial position		Related amount not set off in financial instruments					Net Amount
Description of types of financial liabilities							Financial instruments			Cash collateral pledged		Net Amount
Derivative liabilities	$	2,403	$	—	$	2,403	$	(2,045	)	$	—	$	358

Total	$	2,403	$	—	$	2,403	$	(2,045	)	$	—	$	358

Financial assets and liabilities subject to offsetting, enforceable master netting arrangements or similar agreements as at March 31, 2018 are as follows:


Description of types of financial assets	Gross amounts of recognized financial assets		Gross amounts of recognized financial liabilities offset in the statement of financial position		Net amounts of financial assets presented in the statement of financial position		Related amount not set off in financial instruments					Net Amount
Description of types of financial assets							Financial instruments			Cash collateral received		Net Amount
Derivative assets	$	14,983	$	—	$	14,983	$	(4,215	)	$	—	$	10,768

Total	$	14,983	$	—	$	14,983	$	(4,215	)	$	—	$	10,768


Description of types of financial liabilities	Gross amounts of recognized financial liabilities		Gross amounts of recognized financial assets offset in the statement of financial position		Net amounts of financial liabilities presented in the statement of financial position		Related amount not set off in financial instruments					Net Amount
Description of types of financial liabilities							Financial instruments			Cash collateral pledged		Net Amount
Derivative liabilities	$	8,755	$	—	$	8,755	$	(4,215	)	$	—	$	4,540

Total	$	8,755	$	—	$	8,755	$	(4,215	)	$	—	$	4,540

Assets and Liabilities Measured at Fair Value on Recurring Basis

The assets and liabilities measured at fair value on a recurring basis as at March 31, 2019 are as follows:-


			Fair value measurement at reporting date using
Description	March 31, 2019		Quoted prices in active markets for identical assets (Level 1)		Significant other observable inputs (Level 2)		Significant unobservable inputs (Level 3)
Assets
Financial assets at FVTPL
Foreign exchange contracts	$	2,077	$	—	$	2,077	$	—
Investments in marketable securities and mutual funds		134,493		134,047		446		—
Financial assets at FVOCI
Foreign exchange contracts		16,611		—		16,611		—
Interest rate swaps		392		—		392		—

Total assets	$	153,573	$	134,047	$	19,526	$	—

Liabilities
Financial liabilities at FVTPL
Foreign exchange contracts	$	308	$	—	$	308	$	—
Contingent consideration		3,197		—		—		3,197
Financial liabilities at FVOCI
Foreign exchange contracts		2,095		—		2,095		—

Total liabilities	$	5,600	$	—	$	2,403	$	3,197

The assets and liabilities measured at fair value on a recurring basis as at March 31, 2018 are as follows:-


			Fair value measurement at reporting date using
Description	March 31, 2018		Quoted prices in active markets for identical assets (Level 1)		Significant other observable inputs (Level 2)		Significant unobservable inputs (Level 3)
Assets
Financial assets at FVTPL
Foreign exchange contracts	$	2,212	$	—	$	2,212	$	—
Investments in marketable securities and mutual funds		99,954		99,412		542		—
Financial assets at FVOCI
Foreign exchange contracts		11,709		—		11,709		—
Interest rate swaps		1,062		—		1,062		—

Total assets	$	114,937	$	99,412	$	15,525	$	—

Liabilities
Financial liabilities at FVTPL
Foreign exchange contracts	$	946	$	—	$	946	$	—
Contingent consideration		11,388		—		—		11,388
Financial liabilities at FVOCI
Foreign exchange contracts		7,809		—		7,809		—

Total liabilities	$	20,143	$	—	$	8,755	$	11,388

Summary of Contingent Consideration Categorized Under Level 3 Fair Value Measurement

The movement in contingent consideration categorized under Level 3 fair value measurement is given below:


	For the year ended
	March 31, 2019			March 31, 2018
Balance at the beginning of the year	$	11,388		$	19,678
Additions		—			—
Payouts		(8,456	)		(7,000	)
Gain recognized in the consolidated statement of income		—			(1,553	)
Finance expense recognized in the consolidated statement of income		265			263

Balance at the end of the year	$	3,197		$	11,388

Notional Values of Outstanding Foreign Exchange Forward Contracts, Foreign Exchange Option Contracts and Interest Rate Swap Contracts

The following table presents the notional values of outstanding foreign exchange forward contracts, foreign exchange option contracts and interest rate swap contracts:


	As at
	March 31, 2019		March 31, 2018
Forward contracts (Sell)
In US dollars	$	230,292	$	242,418
In UK pound sterling		134,077		132,591
In Euro		34,251		23,883
In Australian dollars		43,271		48,147
Others		2,866		2,332

	$	444,757	$	449,371

Option contracts (Sell)
In US dollars	$	134,060	$	107,629
In UK pound sterling		122,377		116,401
In Euro		32,226		21,483
In Australian dollars		42,106		28,828
Others		—		927

	$	330,769	$	275,268

Interest rate swap contracts
In US dollars		61,800		89,900

Gain/(Loss) Reclassified from Other Comprehensive Income into Consolidated Statement of Income


	Year ended March 31,
	2019			2018			2017
Revenue	$	66			11,231		$	7,952
Foreign exchange gain, net		(2	)		15,766			16,896
Finance expense		422			(561	)		(71	)
Income tax related to amounts reclassified into consolidated statement of income		(577	)		(9,965	)		(8,998	)

Total	$	(91	)		16,471		$	15,779

Percentage of Revenue Generated from Top Customer and Top Five Customers

The following table gives details in respect of the percentage of revenue generated from the Company’s top customer and top five customers:


	Year Ended March 31,
	2019			2018			2017
Revenue from top customer		6.9	%		6.8	%		9.0	%
Revenue from top five customers		27.1	%		29.4	%		32.1	%

Contractual Maturities of Financial Liabilities

The contractual maturities of financial liabilities are as follows:


	As at March 31, 2019
	Less than 1 Year		1-2 years		2-5 years		Total
Long-term debt (includes current portion)⁽¹⁾	$	28,200	$	16,800	$	16,800	$	61,800
Trade payables		17,831		—		—		17,831
Provision and accrued expenses		27,619		—		—		27,619
Other liabilities		5,485		—		—		5,485
Other employee obligations		63,129		—		—		63,129
Derivative financial instruments		2,096		307		—		2,403

Total⁽²⁾	$	144,360	$	17,107	$	16,800	$	178,267

Notes:

(1)	Before netting off debt issuance cost of $409.

(2)	Non-financial liabilities are explained in the financial instruments categories table above.


	As at March 31, 2018
	Less than 1 Year		1-2 years		2-5 years		Total
Long-term debt (includes current portion)⁽¹⁾	$	28,100	$	28,200	$	33,600	$	89,900
Trade payables		19,703		—		—		19,703
Provision and accrued expenses		28,826		—		—		28,826
Other liabilities		10,680		3,154		—		13,834
Other employee obligations		59,347		—		—		59,347
Derivative financial instruments		6,466		2,289		—		8,755

Total⁽²⁾	$	153,122	$	33,643	$	33,600	$	220,365

Notes:

(1)	Before netting off debt issuance cost of $769.

(2)	Non-financial liabilities are explained in the financial instruments categories table above.

Summary of Net Cash Position

The balanced view of liquidity and financial indebtedness is stated in the table below. This calculation of the net cash position is used by the management:


	As at
	March 31, 2019			March 31, 2018
Cash and cash equivalents	$	85,444		$	99,829
Investments		150,400			121,502
Long-term debt (includes current portion)⁽¹⁾		(61,800	)		(89,900	)

Net cash position	$	174,044		$	131,431

Note:

(1)	Before netting off debt issuance cost of $409 and $769 as at March 31, 2019 and March 31, 2018, respectively.

Currency risk [member]

Statement [LineItems]

Foreign Currency Risk from Non-derivative Financial Instruments

The foreign currency risk from non-derivative financial instruments as at March 31, 2019 is as follows:


	As at March 31, 2019
	US Dollar			Pound Sterling			Indian Rupees			Australian Dollar			Euro			Other currencies			Total
Cash and cash equivalents	$	1,204			263			—			2,864			528			214			5,073
Trade receivables		100,713			48,198			3,629			17,107			12,459			3,395			185,501
Unbilled revenue		4,576			3,553			—			3,221			5,778			532			17,660
Prepayments and other current assets		522			311			2			82			85			16			1,018
Other non-current assets		4			—			—			—			—			15			19
Trade payables		(28,704	)		(63,467	)		(8,332	)		(9,059	)		(10,265	)		(596	)		(120,423	)
Provisions and accrued expenses		(2,924	)		(210	)		(217	)		(1,069	)		(477	)		(72	)		(4,969	)
Pension and other employee obligations		(127	)		—			—			—			(28	)		(177	)		(332	)
Other liabilities		(2	)		(7	)		—			—			—			(1	)		(10	)

Net assets/ (liabilities)	$	75,262			(11,359	)		(4,918	)		13,146			8,080			3,326			83,537

The foreign currency risk from non-derivative financial instruments as at March 31, 2018 is as follows:


	As at March 31, 2018
	US Dollar			Pound Sterling			Indian Rupees			Australian Dollar			Euro			Other currencies			Total
Cash and cash equivalents	$	399			4,735			—			2,991			339			610			9,074
Trade receivables		100,002			46,658			3,850			24,686			7,289			2,525			185,010
Unbilled revenue		7,178			3,209			—			643			6,230			858			18,118
Prepayments and other current assets		428			188			10			29			63			11			729
Other non-current assets		3			—			—			—			—			16			19
Trade payables		(27,613	)		(64,070	)		(6,989	)		(16,093	)		(1,429	)		(19	)		(116,213	)
Provisions and accrued expenses		(2,314	)		(291	)		(205	)		—			(154	)		(19	)		(2,983	)
Pension and other employee obligations		(134	)		—			—			—			(12	)		(306	)		(452	)
Other liabilities		(7	)		(4	)		—			—			—			—			(11	)

Net assets/ (liabilities)	$	77,942			(9,575	)		(3,334	)		12,256			12,325			3,676			93,291

Pension and other employee obligations (Tables)

12 Months Ended

Mar. 31, 2019

Text block [abstract]

Summary of Pension and Other Employee Obligations

Pension and other employee obligations consist of the following:


	As at
	March 31, 2019		March 31, 2018
Current:
Salaries and bonus	$	62,320	$	59,346
Pension		854		1,189
Withholding taxes on salary and statutory payables		4,947		4,082

Total	$	68,121	$	64,617

Non-current:
Pension and other obligations	$	11,248	$	9,621

Total	$	11,248	$	9,621

Summary of Employee Benefit Costs

Employee benefit costs consist of the following:


	Year ended March 31,
	2019		2018		2017
Salaries and bonus	$	424,005	$	405,665	$	307,378
Employee benefit plans:
Defined contribution plan		11,572		11,684		10,265
Defined benefit plan		2,242		3,042		2,639
Share-based compensation expense (Refer Note 24)		30,305		30,565		23,036

Total	$	468,124	$	450,956	$	343,318

Employee benefit costs is recognized in the following line items in the consolidated statement of income:


	Year ended March 31,
	2019		2018		2017
Cost of revenue	$	346,914	$	329,289	$	249,701
Selling and marketing expenses		34,054		31,373		24,717
General and administrative expenses		87,156		90,294		68,900

Total	$	468,124	$	450,956	$	343,318

Contributions to Defined Contribution Plans

The Company’s contributions to defined contribution plans are as follows:


	Year ended March 31,
	2019		2018		2017
India	$	7,919	$	8,123	$	7,587
Philippines		162		127		106
South Africa		840		860		715
Sri Lanka		505		625		661
United Kingdom		759		670		780
United States		1,387		1,279		416

Total		11,572		11,684		10,265

Summary of Net Periodic Cost


	Year ended March 31,
	2019		2018		2017
Service cost	$	1,621	$	1,917	$	2,188
Past service cost		—		538		—
Interest on the net defined benefit liability		621		587		451

Net gratuity cost	$	2,242	$	3,042	$	2,639

Summary of Net Defined Benefit Liability (Asset)


	As at
	March 2019			March 2018
Change in projected benefit obligations
Obligation at beginning of the year	$	11,101		$	11,776
Foreign currency translation		(671	)		(118	)
Service cost		1,621			1,917
Past service cost		—			538
Interest cost		692			657
Benefits paid		(1,213	)		(1,160	)
Actuarial (gain)/loss
From changes in demographic assumptions		48			62
From changes in financial assumptions		32			(3,428	)
From actual experience compared to assumptions		942			857

Benefit obligation at end of the year	$	12,552		$	11,101

Change in plan assets
Plan assets at beginning of the year	$	1,041		$	976
Foreign currency translation		(57	)		(5	)
Expected return on plan assets		71			70
Actuarial (loss) /gain		(21	)		(23	)
Actual contributions		1,354			1,104
Benefits paid		(1,129	)		(1,081	)

Plan assets at end of the year	$	1,259		$	1,041

Accrued pension liability
Current	$	854		$	1,189
Non-current		10,439			8,871

Net amount recognized	$	11,293		$	10,060

Present value of funded defined benefit obligation	$	11,911		$	10,418
Fair value of plan assets		(1,259	)		(1,041	)

		10,652			9,377

Present value of unfunded defined benefit obligation	$	641		$	683

Weighted average duration of defined benefit obligation (both funded and unfunded)		5.0 years			4.8 years

Actuarial Assumptions For Gratuity Plans

The assumptions used in accounting for the gratuity plans are as follows:


	Year ended March 31,
	2019		2018		2017
Discount rate:
India		6.6% to 7.0%		6.6% to 7.3%		7.05%
Philippines		6.1%		3.1%		5.45%
Sri Lanka		11.0%		10.0%		12.8%
Rate of increase in compensation level		7.0% to 8.0%		7.0% to 10.0%		7.0% to 15.0%
Expected rate of return on plan assets		7.0%		7.3%		7.05%

Sensitivity of Defined Benefit Obligation to a Change in Each Significant Actuarial Assumption

As at March 31, 2019, for each of the Company’s defined benefit plans, the sensitivity of the defined benefit obligation to a change in each significant actuarial assumption is as follows:


	India			Philippines			Sri Lanka
Discount rate:
Increase in discount rate by 1%		(4.7	)%		(0.9	)%		(4.2	)%
Decrease in discount rate by 1%		5.2	%		1.0	%		4.6	%
Rate of increase in compensation level:
Increase in salary escalation rate by 1%		4.1	%		0.5	%		4.2	%
Decrease in salary escalation rate by 1%		(3.9	)%		(0.5	)%		(3.9	)%

Maturity Analysis of Defined Benefit Payments

The maturity analysis of the Company’s defined benefit payments is as follows:


	Amount
2020	$	2,113
2021		2,134
2022		2,250
2023		2,439
2024		2,524
Thereafter		11,535

	$	22,995

Provisions and accrued expenses (Tables)

12 Months Ended

Mar. 31, 2019

Text block [abstract]

Summary of Provisions and Accrued Expenses

Provisions and accrued expenses consist of the following:


	As at
	March 31, 2019		March 31, 2018
Accrued expenses		27,619		28,826

Total	$	27,619	$	28,826

Contract liabilities (Tables)

12 Months Ended

Mar. 31, 2019

Text block [abstract]

Summary of Contract Liabilities

Contract liabilities consists of the following:


	As at
	March 31, 2019		March 31, 2018
Current:
Payments in advance of services	$	2,229	$	557
Advance billings		3,092		2,104
Others		106		247

Total	$	5,427	$	2,908

Non-current:
Payments in advance of services	$	4,950	$	550
Advance billings		1,642		2
Others		17		19

Total	$	6,609	$	571

Other liabilities (Tables)

12 Months Ended

Mar. 31, 2019

Text block [abstract]

Summary of Other Liabilities

Other liabilities consist of the following:


	As at
	March 31, 2019		March 31, 2018
Current:
Withholding taxes and value added tax payables	$	4,741	$	5,117
Contingent consideration (Refer note 5(b), 5(c) and 5(d))		3,197		8,233
Deferred rent		649		800
Other liabilities		1,707		1,589

Total	$	10,294	$	15,739

Non-current:
Deferred rent	$	7,780	$	6,544
Contingent consideration (Refer note 5(b), 5(c) and 5(d))		—		3,155
Other liabilities		1,179		1,963

Total	$	8,959	$	11,662

Revenue (Tables)

12 Months Ended

Mar. 31, 2019

Text block [abstract]

Summary of Revenue by Service Type

Revenue by service type


	Year ended March 31,
	2019		2018		2017
Industry-specific	$	307,214	$	258,155	$	170,212
Customer interaction services		183,199		193,427		168,096
Finance and accounting		175,194		162,432		124,089
Research and analytics		91,716		89,402		79,948
Auto claims		34,885		35,414		44,642
Others		16,912		19,127		15,559

Total	$	809,120	$	757,956	$	602,546

Summary of Revenue by Industry

Revenue by industry


	Year ended March 31,
	2019		2018		2017
Insurance*	$	215,242	$	194,593	$	178,196
Diversified businesses including manufacturing, retail, CPG, media and entertainment, and telecom		142,091		137,049		105,325
Travel and leisure		140,996		142,091		128,051
Healthcare		124,109		111,593		40,814
Utilities		56,334		66,030		56,059
Shipping and logistics		49,858		33,922		25,638
Consulting and professional services		44,142		39,683		41,876
Banking and financial services		36,348		32,995		26,587

Total	$	809,120	$	757,956	$	602,546

*	Includes revenue disclosed under the Auto Claims BPM segment in Note 28.

Summary of Revenue by Contract Type

Revenue by contract type


	Year ended March 31,
	2019		2018		2017
Full-time-equivalent	$	522,436	$	473,898	$	432,919
Transaction*		137,219		141,617		106,352
Subscription		66,542		58,916		2,139
Fixed price		42,512		39,788		27,375
Others		40,411		43,735		33,761

Total	$	809,120	$	757,956	$	602,546

*	Includes revenue disclosed under the Auto Claims BPM segment in Note 28.

Summary of Movement in Contract Assets

The movement in contract assets during the year is as follows:


	As at
	March 31, 2019
	Sales Commission			Transition activities			Upfront payment / Others			Total
Opening balance	$	—		$	3,038		$	3,202		$	6,240
Impact on adoption of IFRS 15		6,821			201			359			7,381

		6,821			3,239			3,561			13,621
Additions during the year		3,182			11,507			6,533			21,222
Amortization/recognition during the year		(1,185	)		(1,120	)		(4,844	)		(7,149	)
Impairment loss recognized during the year		(508	)		—			—			(508	)
Translation adjustments		(279	)		(215	)		(465	)		(959	)

Closing balance	$	8,031			13,411			4,785			26,227

Summary of Movement in Contract Liabilities

The movement in contract liabilities during the year is as follows:


	As at
	March 31, 2019
	Payments in advance of services			Advance billings			Others			Total
Opening balance	$	1,107		$	2,106		$	266		$	3,479
Impact on offset with trade receivables and unbilled revenue		115			4,345			793			5,253

Gross opening balance		1,222			6,451			1,059			8,732
Impact on adoption of IFRS 15		64			—			—			64

		1,286			6,451			1,059			8,796
Additions during the year		11,175			44,940			11,861			67,976
Revenue recognized during the year		(2,918	)		(39,927	)		(12,075	)		(54,920	)
Translation adjustments		(109	)		(351	)		(83	)		(543	)

Gross closing balance		9,434			11,113			762			21,309
Impact on offset with trade receivables and unbilled revenue		(2,255	)		(6,379	)		(639	)		(9,273	)

Closing balance	$	7,179		$	4,734		$	123		$	12,036

Summary of Estimated Revenue Expected to be Recognized in Future Related to Remaining Performance Obligations

The estimated revenue expected to be recognized in the future relating to remaining performance obligations as at March 31, 2019 is as follows:


	As at March 31, 2019
	Less than 1 Year		1-2 years		2-5 years		More than 5 years		Total
Transaction price allocated to remaining performance obligations	$	15,635	$	10,182	$	1,906	$	—	$	27,723

Expenses by nature (Tables)

12 Months Ended

Mar. 31, 2019

Text block [abstract]

Summary of Expenses by Nature

Expenses by nature consist of the following:


	Year ended March 31,
	2019		2018		2017
Employee cost	$	468,124	$	450,956	$	343,318
Repair payments		15,166		16,970		24,102
Facilities cost		91,393		89,037		75,383
Depreciation		20,334		19,954		16,903
Legal and professional expenses		20,019		22,972		15,902
Travel expenses		22,757		23,748		18,563
Others		40,277		38,886		33,526

Total cost of revenue, selling and marketing and general and administrative expenses	$	678,070	$	662,523	$	527,697

Finance expense (Tables)

12 Months Ended

Mar. 31, 2019

Text block [abstract]

Summary of Finance Expense

Finance expense consists of the following:


	Year ended March 31,
	2019			2018		2017
Interest expense	$	3,266		$	3,215	$	424
(Gain)/loss on interest rate swaps		(422	)		561		71
Debt issue cost		360			488		52

Total	$	3,204		$	4,264	$	547

Other income, net (Tables)

12 Months Ended

Mar. 31, 2019

Text block [abstract]

Summary of Other Income, Net

Other income, net consists of the following:


	Year ended March 31,
	2019		2018		2017
Interest income	$	2,556	$	3,693	$	2,083
Dividend income		32		3,570		4,131
Net gain arising on financial assets designated as FVTPL		7,947		3		6
Others, net		4,059		3,964		2,469

Total	$	14,594	$	11,230	$	8,689

Share-based payments (Tables)

12 Months Ended

Mar. 31, 2019

Statement [LineItems]

Summary of Share-based Compensation Expense

Share-based compensation expense during the years ended March 31, 2019, 2018 and 2017 is as follows:


	Year ended March 31,
	2019		2018		2017
Share-based compensation expense recorded in	$		$		$
Cost of revenue		4,278		3,770		2,765
Selling and marketing expenses		3,983		2,557		1,723
General and administrative expenses		22,044		24,238		18,548

Total share-based compensation expense	$	30,305	$	30,565	$	23,036

Movements in Number of Options Outstanding under 2006 Incentive Award Plan and Related Weighted Average Exercise Prices

Movements in the number of options outstanding under the 2006 Incentive Award Plan and their related weighted average exercise prices are as follow:


	Shares			Weighted average exercise price		Weighted average remaining contract term (in years)		Aggregate intrinsic value
Outstanding as at March 31, 2017		117,179		$	27.25		0.10	$	163
Exercised		(48,227	)		7.63
Lapsed		(68,952	)		7.87

Outstanding as at March 31, 2018		—		$	—		—	$	—
Exercised		—			—		—		—
Lapsed		—			—		—		—

Outstanding as at March 31, 2019		—			—		—		—
Options exercisable		—		$	—		—	$	—

RSUs dependent on non-market performance condition [member]

Statement [LineItems]

Movements in Number of Shares Outstanding under 2006 and 2016 Incentive Award Plan and Related Weighted Average Fair Values

(i)	Movements in the number of RSUs dependent on non-market performance condition outstanding under the 2006 Incentive Award Plan and the 2016 Incentive Award Plan and their related weighted average fair values are as follow:


	Shares			Weighted average fair value		Weighted average remaining contract term (in years)		Aggregate intrinsic value
Outstanding as at March 31, 2017		1,573,246		$	22.47		7.50	$	45,011
Granted		497,689			30.85
Exercised		(961,111	)		21.45
Forfeited		(34,775	)		29.07
Lapsed		(2,216	)		23.47

Outstanding as at March 31, 2018		1,072,833		$	27.05		7.75	$	48,632
Granted		383,229			47.89
Exercised		(422,088	)		28.40
Forfeited		(70,723	)		36.08
Lapsed		(10,856	)		8.22

Outstanding as at March 31, 2019		952,395		$	34.38		7.62	$	50,734
RSUs exercisable		410,948		$	27.40		6.33	$	21,891

RSUs dependent on market performance condition [member]

Statement [LineItems]

Movements in Number of Shares Outstanding under 2006 and 2016 Incentive Award Plan and Related Weighted Average Fair Values


	Shares		Weighted average fair value		Weighted average remaining contract term (in years)		Aggregate intrinsic value
Outstanding as at March 31, 2017		203,990	$	13.21		8.10	$	5,836
Granted		—
Exercised		—		—
Forfeited		—		—
Lapsed		—		—

Outstanding as at March 31, 2018		203,990	$	13.21		7.10	$	9,247
Granted		—
Exercised		—
Forfeited		—
Lapsed		—

Outstanding as at March 31, 2019		203,990		13.21		6.10	$	10,867
RSUs exercisable		5,000	$	14.30		7.08	$	266

Statement [LineItems]

Movements in Number of Shares Outstanding under 2006 and 2016 Incentive Award Plan and Related Weighted Average Fair Values

Movements in the number of RSUs linked to the TSR condition outstanding under the 2016 Incentive Award Plan and their related weighted average fair values are as follows:


	Shares			Weighted average fair value		Weighted average remaining contract term (in years)		Aggregate intrinsic value
Outstanding as at March 31, 2017		—		$	—		—	$	—
Granted		248,655			36.52
Exercised		—
Forfeited		—
Lapsed		—

Outstanding as at March 31, 2018		248,655		$	36.52		9.08	$	11,272
Granted		166,760			57.20		—		—
Exercised		—			—
Forfeited		(62,040	)		44.15
Lapsed		—			—

Outstanding as at March 31, 2019		353,375			44.94		8.49		18,824
RSUs exercisable		—		$	—		—	$	—

PSUs [member]

Statement [LineItems]

Movements in Number of Shares Outstanding under 2006 and 2016 Incentive Award Plan and Related Weighted Average Fair Values

Movements in the number of PSUs outstanding under the 2006 Incentive Award Plan and the 2016 Incentive Award Plan and their related weighted average fair values are as follow:


	Shares			Weighted average fair value		Weighted average remaining contract term (in years)		Aggregate intrinsic value
Outstanding as at March 31, 2017		1,184,852		$	21.00		7.36	$	33,899
Granted		400,463			30.35
Exercised		(506,660	)		16.79
Forfeited		(18,681	)		29.38

Outstanding as at March 31, 2018		1,059,975		$	26.36		7.51	$	48,048
Granted		199,303			47.54
Exercised		(297,052	)		23.25
Forfeited		(48,467	)		30.06

Outstanding as at March 31, 2019		913,759			29.80		7.13		48,674
PSUs exercisable		272,977		$	21.91		5.59	$	14,541

Income taxes (Tables)

12 Months Ended

Mar. 31, 2019

Text block [abstract]

Domestic and Foreign Source Component of Profit/(Loss) Before Income Taxes

The domestic and foreign source component of profit/(loss) before income taxes is as follows:


	Year ended March 31,
	2019			2018			2017
Domestic	$	(2,742	)	$	(4,439	)	$	(5,342	)
Foreign		133,894			106,306			60,635

Profit before income taxes	$	131,152		$	101,867		$	55,293

Income Tax Expense

The Company’s income tax expense consists of the following:


	Year ended March 31,
	2019			2018			2017
Current taxes
Domestic taxes	$	—		$	—		$	—
Foreign taxes		27,526			24,494			25,785

		27,526			24,494			25,785

Deferred taxes
Domestic taxes		—			—			—
Foreign taxes		(1,807	)		(9,063	)		(8,255	)

		(1,807	)		(9,063	)		(8,255	)



Income tax expense	$	25,719		$	15,431		$	17,530

Income Taxes Recognized Directly in Equity

Income taxes recognized directly in equity are as follows:


	Year ended March 31,
	2019			2018			2017
Current taxes:
Excess tax deductions related to share-based payments		(1,260	)		(685	)		(270	)

	$	(1,260	)	$	(685	)	$	(270	)

Deferred taxes:
Excess tax deductions related to share-based payments		46			(1,135	)		715

	$	46		$	(1,135	)	$	715

Total income tax recognized directly in equity	$	(1,214	)	$	(1,820	)	$	445

Income Taxes Recognized in Other Comprehensive Income

Income taxes recognized in other comprehensive income are as follows:


	Year ended March 31,
	2019			2018			2017
Current taxes	—			—			—
Deferred taxes:
Unrealized gain/(loss) on cash flow hedging derivatives		1,877			(9,409	)		6,921
Pension liability		(939	)		—			—

Total income tax recognized directly in other comprehensive income	$	938		$	(9,409	)	$	6,921

Reconciliation of Estimated Income Tax to Provision for Income Taxes

The reconciliation of estimated income tax to income tax expense:


	Year ended March 31,
	2019			2018			2017
Profit before income taxes	$	131,152		$	101,867		$	55,293
Income tax expense at tax rates applicable to individual entities		41,264			32,702			21,765
Effect of:
Items not deductible for tax		544			221			455
Exempt income		(16,024	)		(11,250	)		(7,706	)
Non tax deductible goodwill impairment					—			4,335
(Gain)/loss in respect of which deferred tax (liability)/asset not recognized due to uncertainty and ineligibility to carry forward		138			324			(105	)
Recognition of unutilized tax benefits / Unrecognized losses utilized		(841	)		—			(1,220	)
Temporary difference that will reverse during tax holiday period		614			22			1,580
Change in tax rate and law		(401	)		(5,685	)		78
Provision for uncertain tax position		—			—			(1,499	)
State taxes		620			317			14
Due to acquisitions and merger		—			(1,686	)		—
One time tax on undistributed earnings		—			266			—
Others, net		(195	)		200			(167	)

Income tax expense	$	25,719		$	15,431		$	17,530

Summary of Deferred Taxes Arising from Temporary Differences and Unused Tax Losses

Deferred taxes for the year ended March 31, 2019 arising from temporary differences and unused tax losses can be summarized below:


	Opening Balance		Transition adjustments on adoption of IFRS 15 & IFRS 9			Recognized in statement of income			Recognized in equity			Recognized in/ Reclassified from other comprehensive income			Foreign currency translation			Closing Balance
Deferred tax assets:
Property and equipment	$	7,291	$	—		$	321		$	—		$	—		$	(539	)	$	7,073
Net operating loss carry forward		2,879		—			(1,559	)		—			—			(33	)		1,287
Accruals deductible on actual payment		7,424		(1,783	)		1,214			—			939			(436	)		7,358
Share-based compensation expense		12,770		—			1,980			(46	)		—			(584	)		14,120
Minimum alternate tax		420		—			153			—			—			(21	)		552
Others		328		3			174			—			—			(23	)		482

Total deferred tax assets	$	31,112	$	(1,780	)	$	2,283		$	(46	)	$	939		$	(1,636	)	$	30,872

Deferred tax liabilities:
Intangibles		12,662					(573	)		—			—			94			12,183
Unrealized gain/(loss) on cash flow hedging and investments		1,759		—			46			—			1,877			(143	)		3,539
Others		1,108		—			1,003			—			—			(27	)		2,084

Total deferred tax liabilities	$	15,529	$	—		$	476		$	—		$	1,877		$	(76	)	$	17,806

Net deferred tax assets/(liabilities)	$	15,583	$	(1,780	)	$	1,807		$	(46	)	$	(938	)	$	(1,560	)	$	13,066

Deferred taxes for the year ended March 31, 2018 arising from temporary differences and unused tax losses can be summarized below:


	Opening Balance			Additions due to acquisition			Recognized in statement of income			Recognized in equity		Recognized in/ Reclassified from other comprehensive income			Foreign currency translation			Closing balance
Deferred tax assets:
Property and equipment	$	5,648		$	(11	)	$	1,623		$	—	$	—		$	31		$	7,291
Net operating loss carry forward		5,722			—			(2,950	)		—		—			107			2,879
Accruals deductible on actual payment		5,641			—			1,661			—		—			122			7,424
Share-based compensation expense		12,264			—			(702	)		1,135		—			73			12,770
Minimum alternate tax		167			—			257			—		—			(4	)		420
Others		975			—			(661	)		—		—			14			328

Total deferred tax assets	$	30,417		$	(11	)	$	(772	)	$	1,135	$			$	343		$	31,112

Deferred tax liabilities:
Intangibles		21,123			6			(8,555	)		—		—			88			12,662
Unrealized gain/(loss) on cash flow hedging and investments		12,294			—			(1,280	)		—		(9,409	)		154			1,759
Others		1,113									—		—			(5	)		1,108

Total deferred tax liabilities	$	34,530		$	6		$	(9,835	)	$	—	$	(9,409	)	$	237		$	15,529

Net deferred tax assets/(liabilities)	$	(4,113	)	$	(17	)	$	9,063		$	1,135	$	9,409		$	106		$	15,583

Deferred taxes for the year ended March 31, 2017 arising from temporary differences and unused tax losses can be summarized below:


	Opening balance			Additions due to acquisition during the year			Recognized in statement of income			Recognized in equity			Recognized in/ Reclassified from other comprehensive income			Foreign currency translation			Closing balance
Deferred tax assets:
Property and equipment	$	5,512		$	(873	)	$	932		$	—		$	—		$	77		$	5,648
Net operating loss carry forward		3,684			—			2,026			—			—			12			5,722
Accruals deductible on actual payment		5,352			70			(1	)		—			—			220			5,641
Share-based compensation expense		11,008			—			1,781			(715	)		—			190			12,264
Minimum alternate tax		68			—			96			—			—			3			167
Others		362			—			679			—			—			(66	)		975

Total deferred tax assets	$	25,986		$	(803	)	$	5,513		$	(715	)	$			$	436		$	30,417

Deferred tax liabilities:
Intangibles		(712	)		24,577			(2,769	)		—			—			27			21,123
Unrealized gain/(loss) on cash flow hedging and investments		4,857			—			27			—			6,921			489			12,294
Others		1,108			—						—			—			5			1,113

Total deferred tax liabilities	$	5,253		$	24,577		$	(2,742	)	$	—		$	6,921		$	521		$	34,530

Net deferred tax assets/(liabilities)	$	20,733		$	(25,380	)	$	8,255		$	(715	)	$	(6,921	)	$	(85	)	$	(4,113	)

Deferred Tax Presented in Consolidated Statement of Financial Position

Deferred tax presented in the consolidated statement of financial position is as follows:


	As at
	March 31, 2019			March 31, 2018
Deferred tax assets		23,772			27,395
Deferred tax liabilities		(10,706	)		(11,812	)

Net deferred tax assets	$	13,066		$	15,583

Earnings per share (Tables)

12 Months Ended

Mar. 31, 2019

Text block [abstract]

Computation of Basic and Diluted Earnings Per Share

The following table sets forth the computation of basic and diluted earnings per share:


	Year ended March 31,
	2019		2018		2017
Numerator:
Profit	$	105,433	$	86,436	$	37,763
Denominator:
Basic weighted average ordinary shares outstanding		50,139,389		50,388,440		50,582,852
Dilutive impact of equivalent stock options and RSUs		2,138,724		2,527,160		2,357,456
Diluted weighted average ordinary shares outstanding		52,278,113		52,915,600		52,940,308

Related party (Tables)

12 Months Ended

Mar. 31, 2019

Text block [abstract]

List of the Company's Subsidiaries

The following is a list of the Company’s subsidiaries as at March 31, 2019:


Direct subsidiaries	Step subsidiaries	Place of incorporation

WNS Global Services Netherlands Cooperatief U.A.		The Netherlands

	WNS Global Services Philippines Inc.	Philippines

	WNS Global Services (Romania) S.R.L.	Romania

WNS North America Inc.		Delaware, USA

	WNS Business Consulting Services Private Limited	India

	WNS Global Services Inc.	Delaware, USA

	WNS BPO Services Costa Rica, S.R.L	Costa Rica

	Denali Sourcing Services Inc.⁽¹⁾	Delaware, USA

WNS Assistance Limited (previously WNS Workflow Technologies Limited)		United Kingdom

	WNS Assistance (Legal) Limited⁽²⁾	United Kingdom

	Accidents Happen Assistance Limited	United Kingdom

	WNS Legal Assistance LLP⁽³⁾	United Kingdom

WNS (Mauritius) Limited		Mauritius

	WNS Capital Investment Limited	Mauritius

	- WNS Customer Solutions (Singapore) Private Limited	Singapore

	- WNS Global Services (Australia) Pty Ltd	Australia

	- WNS New Zealand Limited⁽⁴⁾	New Zealand

	- Business Applications Associates Beijing Ltd	China

	WNS Global Services Private Limited⁽⁵⁾	India

	- WNS Global Services (UK) Limited⁽⁶⁾	United Kingdom

	- WNS Global Services SA (Pty) Limited	South Africa

	- WNS B-BBEE Staff Share Trust⁽⁷⁾	South Africa

	- Ucademy (Pty) Limited⁽⁸⁾	South Africa

	- WNS SA Domestic (Pty) Limited⁽⁹⁾	South Africa

	- MTS HealthHelp Inc.⁽¹⁰⁾	Delaware, USA

	- HealthHelp Holdings LLC⁽¹⁰⁾	Delaware, USA

	- HealthHelp LLC⁽¹⁰⁾	Delaware, USA

	- WNS-HealthHelp Philippines Inc.⁽¹¹⁾	Philippines

	- Value Edge Inc.⁽¹²⁾	Delaware, USA

	- Value Edge AG.⁽¹²⁾	Switzerland

	- Value Edge GmbH⁽¹²⁾	Germany

	WNS Global Services (Private) Limited	Sri Lanka

	WNS Global Services (Dalian) Co. Ltd.	China

	WNS Global Services (UK) International Limited⁽¹³⁾	United Kingdom

	- WNS Global Services North Americas Inc.⁽¹⁴⁾	Delaware, USA

Notes:

⁽¹⁾	On January 20, 2017, the Company acquired all outstanding equity shares of Denali Sourcing Services Inc.

⁽²⁾	WNS Assistance (Legal) Limited, a wholly-owned subsidiary of WNS Assistance Limited, was incorporated on April 20, 2016.

⁽³⁾

⁽⁴⁾	WNS New Zealand Limited, a wholly-owned subsidiary of WNS Global Services (Australia) Pty Ltd, was incorporated on June 13, 2017.

⁽⁵⁾	WNS Global Services Private Limited is held jointly by WNS (Mauritius) Limited and WNS Customer Solutions (Singapore) Private Limited. The percentage of holding of WNS (Mauritius) Limited is 80% and of WNS Customer Solutions (Singapore) Private Limited is 20%.

⁽⁶⁾	WNS Global Services (UK) Limited is jointly held by WNS Global Services Private Limited and WNS (Holdings) Limited. As at March 31, 2019, the percentage of holding of WNS Global Services Private Limited is 71.7% and of WNS (Holdings) Limited is 28.3%.

⁽⁷⁾

⁽⁸⁾	Ucademy (Pty) Limited has been incorporated as a subsidiary of WNS Global Services SA (Pty) Limited with effect from June 20, 2016

⁽⁹⁾	WNS SA Domestic (Pty) Limited, a wholly-owned subsidiary of WNS Global Services SA (Pty) Limited, was incorporated on December 19, 2018.

⁽¹⁰⁾	On March 15, 2017, the Company acquired all ownership interests of MTS HealthHelp Inc. and its subsidiaries, which existed on that date. HealthHelp Holdings LLC is 63.7% owned by MTS HealthHelp Inc. and 36.3% owned by WNS North America Inc.

⁽¹¹⁾	WNS-HealthHelp Philippines Inc., a wholly-owned subsidiary of HealthHelp LLC, was incorporated on December 21, 2018.

⁽¹²⁾

⁽¹³⁾	WNS Global Services (UK) International Limited, a wholly-owned subsidiary of WNS (Mauritius) Limited, was incorporated on September 17, 2018.

⁽¹⁴⁾	WNS Global Services North Americas Inc, a wholly-owned subsidiary of WNS Global Services (UK) International Limited, was incorporated on October 4, 2018.

Key Management Personnel Compensation


	Year ended March 31,
Nature of transaction with related parties	2019		2018		2017
Key management personnel*
Remuneration and short-term benefits		6,464		6,614		4,592
Defined contribution plan		97		94		89
Other benefits		16		17		15
Share-based compensation expense		14,957		17,677		13,347

*	Defined benefit plan related costs are not disclosed as these are determined for the Company as a whole.

Operating segments (Tables)

12 Months Ended

Mar. 31, 2019

Text block [abstract]

Segment Results for Operating Segments

The segment results for the year ended March 31, 2019 are as follows:


	Year ended March 31, 2019
	WNS Global BPM			WNS Auto Claims BPM			Inter segments*			Total
Revenue from external customers	$	774,235		$	34,885		$	—		$	809,120
Segment revenue	$	774,309		$	34,885		$	(74	)	$	809,120
Payments to repair centers		—			15,166			—			15,166

Revenue less repair payments (non-GAAP)		774,309			19,719			(74	)		793,954
Depreciation		20,130			204			—			20,334
Other costs		588,289			19,555			(74	)		607,770

Segment operating profit/(loss)		165,890			(40	)		—			165,850
Other income, net		(12,572	)		(2,022	)		—			(14,594	)
Finance expense		3,204			—			—			3,204

Segment profit before income taxes		175,258			1,982			—			177,240
Income tax expense		25,503			216			—			25,719

Segment profit		149,755			1,766			—			151,521
Amortization of intangible assets											15,783
Share-based compensation expense											30,305

Profit after tax										$	105,433

Addition to non-current assets	$	29,583		$	2,224		$	—		$	31,807
Total assets, net of elimination		667,261			118,369			—			785,630
Total liabilities, net of elimination	$	156,298		$	76,913		$	—		$	233,211

*	Transactions between inter segments represent business process management services rendered by WNS Global BPM to WNS Auto Claims BPM.

The segment results for the year ended March 31, 2018 are as follows:


	Year ended March 31, 2018
	WNS Global BPM			WNS Auto Claims BPM			Inter segments*			Total
Revenue from external customers	$	722,542		$	35,414		$	—		$	757,956
Segment revenue	$	722,600		$	35,414		$	(58	)	$	757,956
Payments to repair centers		—			16,970			—			16,970

Revenue less repair payments (non-GAAP)		722,600			18,444			(58	)		740,986
Depreciation		19,682			272			—			19,954
Other costs		561,870			18,249			(58	)		580,061

Segment operating profit/(loss)		141,048			(77	)		—			140,971
Other income, net		(9,757	)		(1,473	)		—			(11,230	)
Finance expense		4,065			199			—			4,264

Segment profit before income taxes		146,740			1,197			—			147,937
Income tax expense		15,319			112			—			15,431

Segment profit		131,421			1,085			—			132,506
Amortization of intangible assets											15,505
Share-based compensation expense											30,565

Profit after tax										$	86,436

Addition to non-current assets	$	32,337		$	201		$	—		$	32,538
Total assets, net of elimination		633,186			126,377			—			759,563
Total liabilities, net of elimination	$	181,627		$	82,980		$	—		$	264,607

*	Transactions between inter segments represent business process management services rendered by WNS Global BPM to WNS Auto Claims BPM.

The segment results for the year ended March 31, 2017 are as follows:


	Year ended March 31, 2017
	WNS Global BPM			WNS Auto Claims BPM			Inter segments*			Total
Revenue from external customers	$	557,904		$	44,642		$	—		$	602,546
Segment revenue	$	557,983		$	44,642		$	(79	)	$	602,546
Payments to repair centers					24,102			—			24,102

Revenue less repair payments (non-GAAP)		557,983			20,540			(79	)		578,444
Depreciation		16,598			305			—			16,903
Other costs		429,074			20,147			(79	)		449,142
Impairment of goodwill (Refer Note 10)		—			21,673			—			21,673

Segment operating profit/(loss)		112,311			(21,585	)		—			90,726
Other income, net		(7,785	)		(904	)		—			(8,689	)
Finance expense		547						—			547

Segment profit/(loss) before income taxes		119,549			(20,681	)		—			98,868
Income tax expense		17,441			89			—			17,530

Segment profit/(loss)		102,108			(20,770	)		—			81,338
Amortization of intangible assets											20,539
Share-based compensation expense											23,036

Profit after tax										$	37,763

Addition to non-current assets	$	111,280		$	453		$	—		$	111,733
Total assets, net of elimination		590,974			113,149			—			704,123
Total liabilities, net of elimination	$	214,155		$	74,902		$	—		$	289,057

*	Transactions between inter segments represent business process management services rendered by WNS Global BPM to WNS Auto Claims BPM.

External Revenue and Non-current Assets (Excluding Goodwill and Intangible Assets) by Geographic Area

Revenues from the geographic segments based on domicile of the customer. The Company’s external revenue by geographic area is as follows:


	Year ended March 31,
	2019		2018		2017
Jersey, Channel Islands	$	—	$	—	$	—
US		335,880		308,436		196,193
UK		253,962		258,863		248,588
Australia		77,187		66,626		49,053
Europe (excluding UK)		56,383		47,169		37,494
South Africa		38,866		42,841		42,717
Rest of the world		46,842		34,021		28,501

Total	$	809,120	$	757,956	$	602,546

The Company’s non-current assets (excluding goodwill and intangible assets) by geographic area are as follows:


	As at March 31,
	2019		2018
Jersey, Channel Islands	$	—	$	—
India		26,708		26,167
Philippines		18,797		14,050
South Africa		6,374		10,529
North America		3,777		5,112
UK		2,144		756
Rest of the world		3,198		3,992

Total	$	60,998	$	60,606

Commitment and contingencies (Tables)

12 Months Ended

Mar. 31, 2019

Text block [abstract]

Future Minimum Lease Payments under Non-cancelable Operating Leases

The details of future minimum lease payments under non-cancelable operating leases as at March 31, 2019 are as follows:


	Operating lease
Less than 1 year	$	30,505
1-3 years		54,534
3-5 years		41,951
More than 5 years		34,929

Total minimum lease payments	$	161,919

Additional capital disclosures (Tables)

12 Months Ended

Mar. 31, 2019

Text block [abstract]

Summary of Capital Structure

The capital structure as at March 31, 2019 and 2018 was as follows:


	As at March 31,
	2019			2018			% Change
Total equity attributable to the equity shareholders of the Company	$	552,419		$	494,956			19	%
As percentage of total capital		90	%		85	%
Long term debt ⁽¹⁾		61,800			89,900			(24	)%
Total debt	$	61,800		$	89,900			(24	)%
As percentage of total capital		10	%		15	%

Total capital (debt and equity)	$	614,219		$	584,856			10	%

Note:

(1)	Before netting off debt issuance cost of $409 and $769 as at March 31, 2019 and March 31, 2018, respectively.

Summary of Significant Accounting Policies - Estimated Useful Lives of Property and Equipment (Detail)	12 Months Ended
	Mar. 31, 2019
Buildings [member]
Disclosure of detailed information about property, plant and equipment [line items]
Estimated useful lives of property and equipment	20 years
Computers and software [member] \| Bottom of range [member]
Disclosure of detailed information about property, plant and equipment [line items]
Estimated useful lives of property and equipment	3 years
Computers and software [member] \| Top of range [member]
Disclosure of detailed information about property, plant and equipment [line items]
Estimated useful lives of property and equipment	4 years
Furniture, fixtures and office equipment [member] \| Bottom of range [member]
Disclosure of detailed information about property, plant and equipment [line items]
Estimated useful lives of property and equipment	2 years
Furniture, fixtures and office equipment [member] \| Top of range [member]
Disclosure of detailed information about property, plant and equipment [line items]
Estimated useful lives of property and equipment	5 years
Vehicles [member]
Disclosure of detailed information about property, plant and equipment [line items]
Estimated useful lives of property and equipment	3 years
Leasehold improvements [member]
Disclosure of detailed information about property, plant and equipment [line items]
Estimated useful lives of property and equipment	Lesser of estimated useful life or lease term

Summary of Significant Accounting Policies - Estimated Useful Life of Intangible Assets (Detail)	12 Months Ended
	Mar. 31, 2019
Customer contracts [member]
Disclosure of detailed information about intangible assets [line items]
Weighted average amortization period of definite lived intangible assets	47 months
Customer relationships [member]
Disclosure of detailed information about intangible assets [line items]
Weighted average amortization period of definite lived intangible assets	217 months
Covenant not-to-compete [member]
Disclosure of detailed information about intangible assets [line items]
Weighted average amortization period of definite lived intangible assets	48 months
Trade names [member]
Disclosure of detailed information about intangible assets [line items]
Weighted average amortization period of definite lived intangible assets	34 months
Technology [member]
Disclosure of detailed information about intangible assets [line items]
Weighted average amortization period of definite lived intangible assets	94 months
Intellectual property and other rights [member]
Disclosure of detailed information about intangible assets [line items]
Weighted average amortization period of definite lived intangible assets	24 months
Software [member]
Disclosure of detailed information about intangible assets [line items]
Weighted average amortization period of definite lived intangible assets	53 months
Service mark [member]
Disclosure of detailed information about intangible assets [line items]
Weighted average amortization period of definite lived intangible assets	Indefinite useful life

Summary of Significant Accounting Policies - Defined Benefit Plan - Additional Information (Detail) $ in Thousands	12 Months Ended
	Mar. 31, 2019 USD ($)
Disclosure of defined benefit plans [abstract]
Approximate maximum amount per employee available for lump-sum payment to eligible employees in India	$ 29

Summary of Significant Accounting Policies - Revenue Recognition - Additional Information (Detail)	12 Months Ended
	Mar. 31, 2019
Bottom of range [member]
Disclosure of revenue [line items]
Usual payment terms	30 days
Top of range [member]
Disclosure of revenue [line items]
Usual payment terms	60 days

New Accounting Pronouncements Not Yet Adopted by the Company - Additional Information (Detail) $ in Thousands	Apr. 01, 2019 USD ($)
Disclosure of expected impact of initial application of new standards or interpretations [abstract]
ROU assets	$ 176,000
Lease liabilities	$ 191,000

Impact on Adoption of New IFRS - Adoption of IFRS 9 - Additional Information (Detail) - USD ($) $ in Thousands	Mar. 31, 2019	Apr. 01, 2018	Mar. 31, 2018
Increase decrease due to application of new IFRS [line items]
Increase in retained earnings	$ 478,145	$ 372,712	$ 364,424
Increase in the losses in other components of equity	(146,894)	(118,295)	(115,534)
Increase trade receivables	73,872	71,462	71,388
Decrease in other non-current assets	$ 44,239	48,165	$ 42,388
Transition adjustments on adoption of IFRS 9 [member]
Increase decrease due to application of new IFRS [line items]
Increase in retained earnings		2,777
Increase in the losses in other components of equity		(2,761)
Increase trade receivables		74
Decrease in other non-current assets		$ (84)

Impact on Adoption of New IFRS - Summary of Cumulative Effect of Changes Made to Consolidated Statement of Financial Position for Adoption of IFRS 15 and IFRS 9 (Detail) - USD ($) $ in Thousands	Mar. 31, 2019	Apr. 01, 2018	Mar. 31, 2018	Mar. 31, 2017	Mar. 31, 2016
Current assets:
Cash and cash equivalents	$ 85,444	$ 99,829	$ 99,829	$ 69,803	$ 41,854
Investments	67,913	120,960	120,960
Trade receivables, net	73,872	71,462	71,388
Unbilled revenue	66,752	61,721	61,721
Funds held for clients	7,063	10,066	10,066
Derivative assets	13,394	11,738	11,738
Prepayments and other current assets	16,783	26,367	24,847
Total current assets	335,411	402,143	400,549
Non-current assets:
Goodwill	130,811	135,186	135,186
Intangible assets	80,188	89,652	89,652
Property and equipment	60,998	60,606	60,606
Derivative assets	5,687	3,245	3,245
Deferred tax assets	23,772	25,619	27,395
Investments	82,487	542	542
Other non-currentassets	44,239	48,165	42,388
Total non-current assets	450,219	363,015	359,014
TOTAL ASSETS	785,630	765,158	759,563	704,123
Current liabilities:
Trade payables	17,831	19,703	19,703
Provisions and accrued expenses	27,619	28,826	28,826
Derivative liabilities	2,096	6,466	6,466
Pension and other employee obligations	68,121	64,617	64,617
Current portion of long- term debt	27,969	27,740	27,740
Contract liabilities	5,427	2,935	2,908
Current taxes payable	2,603	1,262	1,262
Other liabilities	10,294	15,739	15,739
Total current liabilities	161,960	167,288	167,261
Non-currentliabilities:
Derivative liabilities	307	2,289	2,289
Pension and other employee obligations	11,248	9,621	9,621
Long- term debt	33,422	61,391	61,391
Contract liabilities	6,609	608	571
Other non-currentliabilities	8,959	11,662	11,662
Deferred tax liabilities	10,706	11,816	11,812
Total non-currentliabilities	71,251	97,387	97,346
TOTAL LIABILITIES	233,211	264,675	264,607	289,057
Shareholders' equity:
Share capital	8,056	8,533	8,533
Share premium	269,529	371,764	371,764
Retained earnings	478,145	372,712	364,424
Other components of equity	(146,894)	(118,295)	(115,534)
Less: shares, held in treasury, at cost	(56,417)	(134,231)	(134,231)
Total shareholders' equity	552,419	500,483	494,956	$ 415,066	$ 408,189
TOTAL LIABILITIES AND EQUITY	$ 785,630	$ 765,158	759,563
Transition adjustments on adoption of IFRS 15 [member]
Current assets:
Prepayments and other current assets			1,520
Total current assets			1,520
Non-current assets:
Deferred tax assets			(1,803)
Other non-currentassets			5,861
Total non-current assets			4,058
TOTAL ASSETS			5,578
Current liabilities:
Contract liabilities			27
Total current liabilities			27
Non-currentliabilities:
Contract liabilities			37
Deferred tax liabilities			3
Total non-currentliabilities			40
TOTAL LIABILITIES			67
Shareholders' equity:
Retained earnings			5,511
Total shareholders' equity			5,511
TOTAL LIABILITIES AND EQUITY			5,578
Transition adjustments on adoption of IFRS9 [member]
Current assets:
Trade receivables, net			74
Total current assets			74
Non-current assets:
Deferred tax assets			27
Other non-currentassets			(84)
Total non-current assets			(57)
TOTAL ASSETS			17
Non-currentliabilities:
Deferred tax liabilities			1
Total non-currentliabilities			1
TOTAL LIABILITIES			1
Shareholders' equity:
Retained earnings			2,777
Other components of equity			(2,761)
Total shareholders' equity			16
TOTAL LIABILITIES AND EQUITY			$ 17

Impact on Adoption of New IFRS - Summary of Classification and Measurement of Financial Instruments on Adoption of IFRS 9 (Detail) - USD ($) $ in Thousands	Mar. 31, 2019	Apr. 01, 2018	Mar. 31, 2018	Mar. 31, 2017	Mar. 31, 2016
Disclosure of financial assets at date of initial application of IFRS 9 [line items]
Total carrying value	$ 415,838		$ 394,142
Cash and cash equivalents	85,444	$ 99,829	99,829	$ 69,803	$ 41,854
Investment in fixed deposits	15,907		21,548
Investments in marketable securities and mutual funds	134,493		99,954
Trade receivables	73,872	71,462	71,388
Unbilled revenue	65,295		61,721
Funds held for clients	7,063	10,066	10,066
Prepayments and other assets	5,375		4,410
Other non-current assets	9,308		10,243
Derivative assets	19,081		14,983
IFRS9 [member]
Disclosure of financial assets at date of initial application of IFRS 9 [line items]
Total carrying value		394,142
IAS 39 [member]
Disclosure of financial assets at date of initial application of IFRS 9 [line items]
Total carrying value		394,142
Financial assets at amortized cost [member] \| IFRS9 [member]
Disclosure of financial assets at date of initial application of IFRS 9 [line items]
Cash and cash equivalents		99,829
Investment in fixed deposits		21,548
Trade receivables		71,388
Unbilled revenue		61,721
Funds held for clients		10,066
Prepayments and other assets		4,410
Other non-current assets		10,243
Fair value through profit or loss [member]
Disclosure of financial assets at date of initial application of IFRS 9 [line items]
Total carrying value	136,570		102,166
Investments in marketable securities and mutual funds	134,493		99,954
Derivative assets	2,077		2,212
Fair value through profit or loss [member] \| IFRS9 [member]
Disclosure of financial assets at date of initial application of IFRS 9 [line items]
Investments in marketable securities and mutual funds		99,954
Derivative assets		2,212
Fair value through profit or loss [member] \| IAS 39 [member]
Disclosure of financial assets at date of initial application of IFRS 9 [line items]
Derivative assets		2,212
Financial assets at FVOCI [member]
Disclosure of financial assets at date of initial application of IFRS 9 [line items]
Total carrying value	17,004		12,771
Derivative assets	$ 17,004		$ 12,771
Financial assets at FVOCI [member] \| IFRS9 [member]
Disclosure of financial assets at date of initial application of IFRS 9 [line items]
Derivative assets		12,771
Loans and receivables [member] \| IAS 39 [member]
Disclosure of financial assets at date of initial application of IFRS 9 [line items]
Cash and cash equivalents		99,829
Investment in fixed deposits		21,548
Trade receivables		71,388
Unbilled revenue		61,721
Funds held for clients		10,066
Prepayments and other assets		4,410
Other non-current assets		10,243
Available for sale [member] \| IAS 39 [member]
Disclosure of financial assets at date of initial application of IFRS 9 [line items]
Investments in marketable securities and mutual funds		99,954
Derivative designated as cash flow hedges (carried at fair value) [member] \| IAS 39 [member]
Disclosure of financial assets at date of initial application of IFRS 9 [line items]
Derivative assets		12,771
Financial assets at fair value, class [member] \| IFRS9 [member]
Disclosure of financial assets at date of initial application of IFRS 9 [line items]
Total carrying value		394,142
Financial assets at fair value, class [member] \| IAS 39 [member]
Disclosure of financial assets at date of initial application of IFRS 9 [line items]
Total carrying value		394,142
Financial assets at fair value, class [member] \| Financial assets at amortized cost [member] \| IFRS9 [member]
Disclosure of financial assets at date of initial application of IFRS 9 [line items]
Cash and cash equivalents		99,829
Investment in fixed deposits		21,548
Trade receivables		71,388
Unbilled revenue		61,721
Funds held for clients		10,066
Prepayments and other assets		4,410
Other non-current assets		10,243
Financial assets at fair value, class [member] \| Fair value through profit or loss [member] \| IFRS9 [member]
Disclosure of financial assets at date of initial application of IFRS 9 [line items]
Investments in marketable securities and mutual funds		99,954
Derivative assets		2,212
Financial assets at fair value, class [member] \| Fair value through profit or loss [member] \| IAS 39 [member]
Disclosure of financial assets at date of initial application of IFRS 9 [line items]
Derivative assets		2,212
Financial assets at fair value, class [member] \| Financial assets at FVOCI [member] \| IFRS9 [member]
Disclosure of financial assets at date of initial application of IFRS 9 [line items]
Derivative assets		12,771
Financial assets at fair value, class [member] \| Loans and receivables [member] \| IAS 39 [member]
Disclosure of financial assets at date of initial application of IFRS 9 [line items]
Cash and cash equivalents		99,829
Investment in fixed deposits		21,548
Trade receivables		71,388
Unbilled revenue		61,721
Funds held for clients		10,066
Prepayments and other assets		4,410
Other non-current assets		10,243
Financial assets at fair value, class [member] \| Available for sale [member] \| IAS 39 [member]
Disclosure of financial assets at date of initial application of IFRS 9 [line items]
Investments in marketable securities and mutual funds		99,954
Financial assets at fair value, class [member] \| Derivative designated as cash flow hedges (carried at fair value) [member] \| IAS 39 [member]
Disclosure of financial assets at date of initial application of IFRS 9 [line items]
Derivative assets		$ 12,771

Impact on Adoption of New IFRS - Impact of Adoption of IFRS 15 and IFRS 9 on Consolidated Statement of Financial Position (Detail) - USD ($) $ in Thousands	Mar. 31, 2019	Apr. 01, 2018	Mar. 31, 2018	Mar. 31, 2017	Mar. 31, 2016
Current assets:
Cash and cash equivalents	$ 85,444	$ 99,829	$ 99,829	$ 69,803	$ 41,854
Investments	67,913	120,960	120,960
Trade receivables, net	73,872	71,462	71,388
Unbilled revenue	66,752	61,721	61,721
Funds held for clients	7,063	10,066	10,066
Derivative assets	13,394	11,738	11,738
Contract assets	4,190
Prepayment and other current assets	16,783	26,367	24,847
Total current assets	335,411	402,143	400,549
Non-current assets:
Goodwill	130,811	135,186	135,186
Intangible assets	80,188	89,652	89,652
Property and equipment	60,998	60,606	60,606
Derivative assets	5,687	3,245	3,245
Deferred tax assets	23,772	25,619	27,395
Investments	82,487	542	542
Contract assets	22,037
Other non-currentassets	44,239	48,165	42,388
Total non-currentassets	450,219	363,015	359,014
TOTAL ASSETS	785,630	765,158	759,563	704,123
Current liabilities:
Trade payables	17,831	19,703	19,703
Provisions and accrued expenses	27,619	28,826	28,826
Derivative liabilities	2,096	6,466	6,466
Pension and other employee obligations	68,121	64,617	64,617
Current portion of long-term debt	27,969	27,740	27,740
Contract liabilities	5,427	2,935	2,908
Current taxes payable	2,603	1,262	1,262
Other liabilities	10,294	15,739	15,739
Total current liabilities	161,960	167,288	167,261
Non-currentliabilities:
Derivative liabilities	307	2,289	2,289
Pension and other employee obligations	11,248	9,621	9,621
Long- term debt	33,422	61,391	61,391
Contract liabilities	6,609	608	571
Other non-currentliabilities	8,959	11,662	11,662
Deferred tax liabilities	10,706	11,816	11,812
Total non-current liabilities	71,251	97,387	97,346
TOTAL LIABILITIES	233,211	264,675	264,607	289,057
Shareholders' equity:
Share capital	8,056	8,533	8,533
Share premium	269,529	371,764	371,764
Retained earnings	478,145	372,712	364,424
Other components of equity	(146,894)	(118,295)	(115,534)
Less: shares, held in treasury, at cost	(56,417)	(134,231)	(134,231)
Total shareholders' equity	552,419	500,483	494,956	$ 415,066	$ 408,189
TOTAL LIABILITIES AND EQUITY	785,630	$ 765,158	759,563
Adoption Of IFRS 9 And 15 [member]
Current assets:
Cash and cash equivalents	85,444		99,829
Investments	67,913
Trade receivables, net	73,872
Unbilled revenue	66,752
Funds held for clients	7,063
Derivative assets	13,394
Contract assets	4,190
Prepayment and other current assets	16,783
Total current assets	335,411
Non-current assets:
Goodwill	130,811
Intangible assets	80,188
Property and equipment	60,998
Derivative assets	5,687
Deferred tax assets	23,772
Investments	82,487
Contract assets	22,037
Other non-currentassets	44,239
Total non-currentassets	450,219
TOTAL ASSETS	785,630
Current liabilities:
Trade payables	17,831
Provisions and accrued expenses	27,619
Derivative liabilities	2,096
Pension and other employee obligations	68,121
Current portion of long-term debt	27,969
Contract liabilities	5,427
Current taxes payable	2,603
Other liabilities	10,294
Total current liabilities	161,960
Non-currentliabilities:
Derivative liabilities	307
Pension and other employee obligations	11,248
Long- term debt	33,422
Contract liabilities	6,609
Other non-currentliabilities	8,959
Deferred tax liabilities	10,706
Total non-current liabilities	71,251
TOTAL LIABILITIES	233,211
Shareholders' equity:
Share capital	8,056
Share premium	269,529
Retained earnings	478,145
Other components of equity	(146,894)
Less: shares, held in treasury, at cost	(56,417)
Total shareholders' equity	552,419
TOTAL LIABILITIES AND EQUITY	785,630
Adjustments on adoption of IFRS 15 [member]
Current assets:
Contract assets	(1,820)
Total current assets	(1,820)
Non-current assets:
Deferred tax assets	1,219
Contract assets	(6,967)
Total non-currentassets	(5,748)
TOTAL ASSETS	(7,568)
Current liabilities:
Contract liabilities	(9)
Total current liabilities	(9)
Non-currentliabilities:
Deferred tax liabilities	(3)
Total non-current liabilities	(3)
TOTAL LIABILITIES	(12)
Shareholders' equity:
Retained earnings	(7,864)
Other components of equity	308
Total shareholders' equity	(7,556)
TOTAL LIABILITIES AND EQUITY	(7,568)
Adjustments on adoption of IFRS9 [member]
Current assets:
Trade receivables, net	115
Total current assets	115
Non-current assets:
Deferred tax assets	(4)
Other non-currentassets	112
Total non-currentassets	108
TOTAL ASSETS	223
Non-currentliabilities:
Deferred tax liabilities	(1)
Total non-current liabilities	(1)
TOTAL LIABILITIES	(1)
Shareholders' equity:
Retained earnings	(366)
Other components of equity	590
Total shareholders' equity	224
TOTAL LIABILITIES AND EQUITY	223
Amounts (Balance) without adoption of IFRS 15 and IFRS9 [member]
Current assets:
Cash and cash equivalents	85,444		$ 99,829
Investments	67,913
Trade receivables, net	73,987
Unbilled revenue	66,752
Funds held for clients	7,063
Derivative assets	13,394
Contract assets	2,370
Prepayment and other current assets	16,783
Total current assets	333,706
Non-current assets:
Goodwill	130,811
Intangible assets	80,188
Property and equipment	60,998
Derivative assets	5,687
Deferred tax assets	24,987
Investments	82,487
Contract assets	15,070
Other non-currentassets	44,351
Total non-currentassets	444,579
TOTAL ASSETS	778,285
Current liabilities:
Trade payables	17,831
Provisions and accrued expenses	27,619
Derivative liabilities	2,096
Pension and other employee obligations	68,121
Current portion of long-term debt	27,969
Contract liabilities	5,418
Current taxes payable	2,603
Other liabilities	10,294
Total current liabilities	161,951
Non-currentliabilities:
Derivative liabilities	307
Pension and other employee obligations	11,248
Long- term debt	33,422
Contract liabilities	6,609
Other non-currentliabilities	8,959
Deferred tax liabilities	10,702
Total non-current liabilities	71,247
TOTAL LIABILITIES	233,198
Shareholders' equity:
Share capital	8,056
Share premium	269,529
Retained earnings	469,915
Other components of equity	(145,996)
Less: shares, held in treasury, at cost	(56,417)
Total shareholders' equity	545,087
TOTAL LIABILITIES AND EQUITY	$ 778,285

Impact on Adoption of New IFRS - Impact of Adoption of IFRS 15 and IFRS 9 on Consolidated Statement of Income (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2019	Mar. 31, 2018	Mar. 31, 2017
Condensed income statements, captions [line items]
Revenue	$ 809,120	$ 757,956	$ 602,546
Cost of revenue	518,236	503,130	403,324
Gross profit	290,884	254,826	199,222
Operating expenses:
Selling and marketing expenses	44,573	41,767	32,631
General and administrative expenses	115,261	117,626	91,742
Foreign exchange gain, net	(4,495)	(14,973)	(14,514)
Amortization of intangible assets	15,783	15,505	20,539
Operating profit	119,762	94,901	47,151
Other income, net	14,594	11,230	8,689
Finance expense	3,204	4,264	547
Profit before income taxes	131,152	101,867	55,293
Income tax expense	25,719	15,431	17,530
Profit after tax	105,433	$ 86,436	$ 37,763
Adoption Of IFRS 9 And 15 [member]
Condensed income statements, captions [line items]
Revenue	809,120
Cost of revenue	518,236
Gross profit	290,884
Operating expenses:
Selling and marketing expenses	44,573
General and administrative expenses	115,261
Foreign exchange gain, net	(4,495)
Amortization of intangible assets	15,783
Operating profit	119,762
Other income, net	(14,594)
Finance expense	3,204
Profit before income taxes	131,152
Income tax expense	25,719
Profit after tax	105,433
Adjustments on adoption of IFRS 15 [member]
Condensed income statements, captions [line items]
Cost of revenue	281
Gross profit	(281)
Operating expenses:
Selling and marketing expenses	1,489
Operating profit	(1,770)
Profit before income taxes	(1,770)
Income tax expense	583
Profit after tax	(2,353)
Adjustments on adoption of IFRS9 [member]
Condensed income statements, captions [line items]
Revenue	642
Gross profit	642
Operating expenses:
General and administrative expenses	(220)
Foreign exchange gain, net	(2,198)
Operating profit	3,060
Profit before income taxes	3,060
Income tax expense	649
Profit after tax	2,411
Amounts (Balance) without adoption of IFRS 15 and IFRS9 [member]
Condensed income statements, captions [line items]
Revenue	809,762
Cost of revenue	518,517
Gross profit	291,245
Operating expenses:
Selling and marketing expenses	46,062
General and administrative expenses	115,041
Foreign exchange gain, net	(6,693)
Amortization of intangible assets	15,783
Operating profit	121,052
Other income, net	(14,594)
Finance expense	3,204
Profit before income taxes	132,442
Income tax expense	26,951
Profit after tax	$ 105,491

Impact on Adoption of New IFRS - Impact of Adoption of IFRS 15 and IFRS 9 on Consolidated Cashflows (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2019	Mar. 31, 2018	Mar. 31, 2017
Adjustments to reconcile profit after tax to net cash generated from operating activities:
Depreciation and amortization	$ 36,117	$ 35,459	$ 37,442
Share-based compensation expense	30,305	30,565	23,036
Amortization of debt issue cost	360	488	52
Allowances for ECL	659	(499)	(1,040)
Unrealized exchange loss/(gain), net	(2,441)	2,663	(11,123)
Current tax expense	27,526	24,494	25,785
Interest expense	2,844	3,778	495
Interest income	(2,556)	(3,693)	(2,083)
Income from marketable securities	(7,979)	(3,570)	(4,131)
Loss on sale of property and equipment	25	(325)	143
Deferred income taxes	(1,807)	(9,063)	(8,255)
Deferred rent	1,578	1,289	1,136
Excess tax benefit from share-based compensation expense	(1,260)	(685)	(270)
Unrealized (gain)/loss on derivative instruments	(372)	5,283	(1,930)
Changes in operating assets and liabilities:
Trade receivables and unbilled revenue	(14,822)	(16,413)	(1,630)
Other assets	(17,340)	(4,196)	(2,137)
Trade payables	(585)	2,029	(4,203)
Contract liabilities	8,714	(2,560)	2,303
Other liabilities	8,279	13,722	6,914
Cash generated from operating activities before interest and income taxes:	172,678	163,636	119,677
Income taxes paid	(22,992)	(27,265)	(29,462)
Interest paid	(2,521)	(3,390)	(84)
Interest received	2,489	3,327	2,004
Net cash provided by operating activities	149,654	136,308	92,135
Cash flows from investing activities:
Payment of contingent considerations in relation to acquisitions	(6,922)	(5,465)
Government grants repaid	(200)	(136)
Purchase of property and equipment and intangible assets	(32,292)	(33,684)	(22,867)
Marketable securities (purchased)/sold, net	42,037	(12,761)	32,413
Proceeds from sale of property and equipment	120	367	443
Investment in fixed deposits	(27,899)	(26,532)	(24,672)
Proceeds from maturity of fixed deposits	31,336	30,698	15,112
Marketable securities (long-term) sold / (purchased), net	(78,823)
Profit on sale of marketable securities (short-term)	1,497
Dividends received	32	3,570	4,127
Net cash used in investing activities	(71,347)	(43,583)	(131,267)
Cash flows from financing activities:
Repurchase of shares	(56,417)	(39,546)	(64,224)
Repayment of long-term debt	(28,100)	(28,100)
Excess tax benefit from share-based compensation expense	1,260	685	270
Net cash (used in)/provided by financing activities	(83,257)	(66,020)	61,559
Exchange difference on cash and cash equivalents	(9,435)	3,321	5,522
Net change in cash and cash equivalents	(14,385)	30,026	27,949
Cash and cash equivalents at the beginning of the year	99,829	69,803	41,854
Cash and cash equivalents at the end of the year	85,444	99,829	$ 69,803
Hotel Beds Group SLU [member]
Cash flows from investing activities:
Acquisition of HotelBeds	(233)
Adoption Of IFRS 9 And 15 [member]
Cash flows from operating activities:
Profit after tax	105,433
Adjustments to reconcile profit after tax to net cash generated from operating activities:
Depreciation and amortization	36,117
Share-based compensation expense	30,305
Amortization of debt issue cost	360
Allowances for ECL	659
Unrealized exchange loss/(gain), net	(2,441)
Current tax expense	27,526
Interest expense	2,844
Interest income	(2,556)
Income from marketable securities	(7,979)
Loss on sale of property and equipment	25
Deferred income taxes	(1,807)
Deferred rent	1,578
Excess tax benefit from share-based compensation expense	(1,260)
Unrealized (gain)/loss on derivative instruments	(372)
Changes in operating assets and liabilities:
Trade receivables and unbilled revenue	(14,822)
Other assets	(17,340)
Trade payables	(585)
Contract liabilities	8,714
Other liabilities	8,279
Cash generated from operating activities before interest and income taxes:	172,678
Income taxes paid	(22,992)
Interest paid	(2,521)
Interest received	2,489
Net cash provided by operating activities	149,654
Cash flows from investing activities:
Payment of contingent considerations in relation to acquisitions	(6,922)
Government grants repaid	(200)
Purchase of property and equipment and intangible assets	(32,292)
Marketable securities (purchased)/sold, net	42,037
Proceeds from sale of property and equipment	120
Investment in fixed deposits	(27,899)
Proceeds from maturity of fixed deposits	31,336
Marketable securities (long-term) sold / (purchased), net	(78,823)
Profit on sale of marketable securities (short-term)	1,497
Dividends received	32
Net cash used in investing activities	(71,347)
Cash flows from financing activities:
Repurchase of shares	(56,417)
Repayment of long-term debt	(28,100)
Excess tax benefit from share-based compensation expense	1,260
Net cash (used in)/provided by financing activities	(83,257)
Exchange difference on cash and cash equivalents	(9,435)
Net change in cash and cash equivalents	(14,385)
Cash and cash equivalents at the beginning of the year	99,829
Cash and cash equivalents at the end of the year	85,444	99,829
Adoption Of IFRS 9 And 15 [member] \| Hotel Beds Group SLU [member]
Cash flows from investing activities:
Acquisition of HotelBeds	(233)
Adjustments on adoption of IFRS 15 [member]
Cash flows from operating activities:
Profit after tax	(2,353)
Adjustments to reconcile profit after tax to net cash generated from operating activities:
Deferred income taxes	583
Changes in operating assets and liabilities:
Other assets	1,779
Contract liabilities	(9)
Adjustments on adoption of IFRS9 [member]
Cash flows from operating activities:
Profit after tax	2,411
Adjustments to reconcile profit after tax to net cash generated from operating activities:
Deferred income taxes	649
Unrealized (gain)/loss on derivative instruments	(2,840)
Changes in operating assets and liabilities:
Trade receivables and unbilled revenue	(190)
Other assets	(30)
Amounts (Balance) without adoption of IFRS 15 and IFRS9 [member]
Cash flows from operating activities:
Profit after tax	105,491
Adjustments to reconcile profit after tax to net cash generated from operating activities:
Depreciation and amortization	36,117
Share-based compensation expense	30,305
Amortization of debt issue cost	360
Allowances for ECL	659
Unrealized exchange loss/(gain), net	(2,441)
Current tax expense	27,526
Interest expense	2,844
Interest income	(2,556)
Income from marketable securities	(7,979)
Loss on sale of property and equipment	25
Deferred income taxes	(575)
Deferred rent	1,578
Excess tax benefit from share-based compensation expense	(1,260)
Unrealized (gain)/loss on derivative instruments	(3,212)
Changes in operating assets and liabilities:
Trade receivables and unbilled revenue	(15,012)
Other assets	(15,591)
Trade payables	(585)
Contract liabilities	8,705
Other liabilities	8,279
Cash generated from operating activities before interest and income taxes:	172,678
Income taxes paid	(22,992)
Interest paid	(2,521)
Interest received	2,489
Net cash provided by operating activities	149,654
Cash flows from investing activities:
Payment of contingent considerations in relation to acquisitions	(6,922)
Government grants repaid	(200)
Purchase of property and equipment and intangible assets	(32,292)
Marketable securities (purchased)/sold, net	42,037
Proceeds from sale of property and equipment	120
Investment in fixed deposits	(27,899)
Proceeds from maturity of fixed deposits	31,336
Marketable securities (long-term) sold / (purchased), net	(78,823)
Profit on sale of marketable securities (short-term)	1,497
Dividends received	32
Net cash used in investing activities	(71,347)
Cash flows from financing activities:
Repurchase of shares	(56,417)
Repayment of long-term debt	(28,100)
Excess tax benefit from share-based compensation expense	1,260
Net cash (used in)/provided by financing activities	(83,257)
Exchange difference on cash and cash equivalents	(9,435)
Net change in cash and cash equivalents	(14,385)
Cash and cash equivalents at the beginning of the year	99,829
Cash and cash equivalents at the end of the year	85,444	$ 99,829
Amounts (Balance) without adoption of IFRS 15 and IFRS9 [member] \| Hotel Beds Group SLU [member]
Cash flows from investing activities:
Acquisition of HotelBeds	$ (233)

Business Combinations - Additional Information (Detail) - USD ($) $ in Thousands			1 Months Ended	12 Months Ended
	Mar. 15, 2017	Jun. 14, 2016	Mar. 31, 2018	Mar. 31, 2019	Mar. 31, 2018	Mar. 31, 2017	Jan. 01, 2019	Apr. 01, 2018	Jan. 20, 2017
Disclosure of detailed information about business combination [line items]
Goodwill			$ 135,186	$ 130,811	$ 135,186			$ 135,186
Payment of contingent consideration				6,922	5,465
Release of restricted cash, held in escrow				(1,535)	(1,535)
HealthHelp [member]
Disclosure of detailed information about business combination [line items]
Percentage of ownership interests acquired	100.00%
Purchase consideration	$ 68,910
Working capital adjustments	573
Contingent consideration	$ 8,545
Contingent consideration payable period	Two years
Discount rate used for estimating fair value of contingent consideration liability	2.5 percent
Acquisition related costs						$ 1,809
Payment for working capital adjustments					573
Reversal of contingent consideration in relation to acquisition			1,324
Payment of contingent consideration			$ 3,114	4,438
Goodwill expected to be deductible for tax purposes	$ 14,876
HealthHelp [member] \| Bottom of range [member]
Disclosure of detailed information about business combination [line items]
Potential undiscounted amount of all future payments that could be required to make under the contingent consideration arrangement	0
HealthHelp [member] \| Top of range [member]
Disclosure of detailed information about business combination [line items]
Potential undiscounted amount of all future payments that could be required to make under the contingent consideration arrangement	$ 8,876
Denali Sourcing Services Inc. [member]
Disclosure of detailed information about business combination [line items]
Goodwill									$ 29,542
Purchase consideration									$ 38,668
Working capital adjustments					968
Acquisition related costs						502
Payment of contingent consideration				2,484	2,351
Payment of deferred consideration					522
Value Edge Research Services Private Limited [member]
Disclosure of detailed information about business combination [line items]
Goodwill		$ 13,411
Percentage of ownership interests acquired		100.00%
Purchase consideration		$ 18,265
Working capital adjustments		765
Contingent consideration		$ 5,112
Contingent consideration payable period		Three years
Acquisition related costs						$ 24
Release of restricted cash, held in escrow				$ 1,535	$ 1,535
Hotel Beds Group SLU [member]
Disclosure of detailed information about business combination [line items]
Purchase consideration in cash based on exchange rate on January 2, 2019							$ 233
Goodwill							$ 203

Business Combinations - Purchase Price Allocation to Assets Acquired and Liabilities Assumed of MTS HealthHelp Inc. (Detail) - USD ($) $ in Thousands	Mar. 31, 2019	Apr. 01, 2018	Mar. 31, 2018	Mar. 15, 2017
Disclosure of detailed information about business combination [line items]
Goodwill on acquisition	$ 130,811	$ 135,186	$ 135,186
MTS HealthHelp Inc. [member]
Disclosure of detailed information about business combination [line items]
Cash				$ 3,119
Trade receivables				4,910
Unbilled revenue				2,016
Prepayments and other current assets				1,060
Property and equipment				4,612
Non-current assets				161
Term loan				(29,249)
Current liabilities				(2,555)
Non-current liabilities				(1,423)
Deferred tax liability				(18,163)
Net assets acquired				29,828
Less: Purchase consideration				68,910
Goodwill on acquisition				39,082
MTS HealthHelp Inc. [member] \| Software [member]
Disclosure of detailed information about business combination [line items]
Intangible assets				1,274
MTS HealthHelp Inc. [member] \| Customer contracts [member]
Disclosure of detailed information about business combination [line items]
Intangible assets				4,537
MTS HealthHelp Inc. [member] \| Customer relationships [member]
Disclosure of detailed information about business combination [line items]
Intangible assets				49,584
MTS HealthHelp Inc. [member] \| Service mark [member]
Disclosure of detailed information about business combination [line items]
Intangible assets				400
MTS HealthHelp Inc. [member] \| Covenant not-to-compete [member]
Disclosure of detailed information about business combination [line items]
Intangible assets				4,693
MTS HealthHelp Inc. [member] \| Technology [member]
Disclosure of detailed information about business combination [line items]
Intangible assets				$ 4,852

Business Combinations - Purchase Price Allocation to Assets Acquired and Liabilities Assumed of Denali Sourcing Services Inc. (Detail) - USD ($) $ in Thousands	Mar. 31, 2019	Apr. 01, 2018	Mar. 31, 2018	Mar. 31, 2017	Jan. 20, 2017
Disclosure of detailed information about business combination [line items]
Goodwill on acquisition	$ 130,811	$ 135,186	$ 135,186
Denali Sourcing Services Inc. [member]
Disclosure of detailed information about business combination [line items]
Cash					$ 1,204
Trade receivables					2,799
Unbilled revenue					1,258
Prepayments and other current assets					95
Property and equipment					53
Deferred tax asset					18
Non-current assets					27
Current liabilities					(3,781)
Short-term line of credit				$ (475)	(475)
Non-current liabilities					(343)
Deferred tax liability					(5,020)
Net assets acquired					9,126
Less: Purchase consideration					38,668
Goodwill on acquisition					29,542
Denali Sourcing Services Inc. [member] \| Software [member]
Disclosure of detailed information about business combination [line items]
Intangible assets					3
Denali Sourcing Services Inc. [member] \| Customer contracts [member]
Disclosure of detailed information about business combination [line items]
Intangible assets					3,025
Denali Sourcing Services Inc. [member] \| Customer relationships [member]
Disclosure of detailed information about business combination [line items]
Intangible assets					8,000
Denali Sourcing Services Inc. [member] \| Trade names [member]
Disclosure of detailed information about business combination [line items]
Intangible assets					545
Denali Sourcing Services Inc. [member] \| Covenant not-to-compete [member]
Disclosure of detailed information about business combination [line items]
Intangible assets					$ 1,718

Business Combinations - Purchase Price Allocation to Assets Acquired and Liabilities Assumed of Value Edge Research Services Private Limited (Detail) - USD ($) $ in Thousands	Mar. 31, 2019	Apr. 01, 2018	Mar. 31, 2018	Jun. 14, 2016
Disclosure of detailed information about business combination [line items]
Goodwill on acquisition	$ 130,811	$ 135,186	$ 135,186
Value Edge Research Services Private Limited [member]
Disclosure of detailed information about business combination [line items]
Cash				$ 432
Trade receivables				370
Unbilled revenue				706
Investments				87
Prepayments and other current assets				99
Property and equipment				78
Deferred tax asset				49
Non-current assets				74
Current liabilities				(1,236)
Non-current liabilities				(126)
Deferred tax liability				(2,281)
Net assets acquired				4,854
Less: Purchase consideration				18,265
Goodwill on acquisition				13,411
Value Edge Research Services Private Limited [member] \| Software [member]
Disclosure of detailed information about business combination [line items]
Intangible assets				10
Value Edge Research Services Private Limited [member] \| Customer contracts [member]
Disclosure of detailed information about business combination [line items]
Intangible assets				701
Value Edge Research Services Private Limited [member] \| Customer relationships [member]
Disclosure of detailed information about business combination [line items]
Intangible assets				1,894
Value Edge Research Services Private Limited [member] \| Trade names [member]
Disclosure of detailed information about business combination [line items]
Intangible assets				104
Value Edge Research Services Private Limited [member] \| Covenant not-to-compete [member]
Disclosure of detailed information about business combination [line items]
Intangible assets				2,655
Value Edge Research Services Private Limited [member] \| Technology [member]
Disclosure of detailed information about business combination [line items]
Intangible assets				$ 1,238

Cash and Cash Equivalents - Summary of Cash and Cash Equivalents (Detail) - USD ($) $ in Thousands	Mar. 31, 2019	Apr. 01, 2018	Mar. 31, 2018	Mar. 31, 2017	Mar. 31, 2016
Cash and cash equivalents [abstract]
Cash and bank balances	$ 43,933		$ 47,738
Short term deposits with banks	41,511		52,091
Total	$ 85,444	$ 99,829	$ 99,829	$ 69,803	$ 41,854

Investments - Summary of Investments (Detail) - USD ($) $ in Thousands	Mar. 31, 2019	Apr. 01, 2018	Mar. 31, 2018
Categories of financial assets [abstract]
Investments in marketable securities and mutual funds	$ 134,493		$ 99,954
Investment in fixed deposits	15,907		21,548
Current investments	67,913	$ 120,960	120,960
Non-current investments	82,487	$ 542	542
Total	$ 150,400		$ 121,502

Trade Receivables and Unbilled Revenue, Net - Summary of Trade Receivables and Unbilled Revenue (Detail) - USD ($) $ in Thousands	Mar. 31, 2019	Mar. 31, 2018
Trade and other receivables [abstract]
Trade receivables and unbilled revenue	$ 141,806	$ 133,673
Less: Allowances for ECL	(1,182)	(564)
Total	$ 140,624	$ 133,109

Trade Receivables and Unbilled Revenue, Net - Summary of Trade Receivables and Unbilled Revenue (Parenthetical) (Detail) - USD ($) $ in Thousands	Mar. 31, 2019	Mar. 31, 2018
Disclosure of financial assets [line items]
Contract assets	$ 26,227	$ 6,240
Unbilled revenue [member]
Disclosure of financial assets [line items]
Contract assets	$ 1,457

Trade Receivables and Unbilled Revenue, Net - Movement in Allowances for Expected Credit Losses (ECL) (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2019	Mar. 31, 2018	Mar. 31, 2017
Disclosure of financial assets [line items]
Balance at the beginning of the year	$ 564
Balance at the end of the year	1,182	$ 564
Allowances for expected credit losses [member]
Disclosure of financial assets [line items]
Balance at the beginning of the year	564	1,713	$ 4,446
Charged to profit or loss	1,171	2,115	777
Write-offs, net of collections	(331)	(1,136)	(2,571)
Reversals	(157)	(2,321)	(664)
Translation adjustment	9	193	(275)
Balance at the end of the year	1,182	564	$ 1,713
Allowances for expected credit losses [member] \| Previously stated [member]
Disclosure of financial assets [line items]
Balance at the beginning of the year	564
Balance at the end of the year		564
Allowances for expected credit losses [member] \| Adoption of IFRS 9 [member]
Disclosure of financial assets [line items]
Balance at the beginning of the year	74
Balance at the end of the year		74
Allowances for expected credit losses [member] \| Adjusted [member]
Disclosure of financial assets [line items]
Balance at the beginning of the year	$ 490
Balance at the end of the year		$ 490

Prepayments and Other Assets - Summary of Prepayment and Other Assets (Detail) - USD ($) $ in Thousands	Mar. 31, 2019	Apr. 01, 2018	Mar. 31, 2018
Current:
Service tax and other tax receivables	$ 1,117		$ 6,569
Deferred transition cost			571
Employee receivables	1,052		1,099
Advances to suppliers	2,073		2,877
Prepaid expenses	7,456		7,994
Restricted cash, held in escrow (Refer Note 5(d))	1,535		1,535
Other assets	3,550		4,202
Total	16,783	$ 26,367	24,847
Non-current:
Deposits	9,205		8,708
Income tax assets	9,916		12,595
Service tax and other tax receivables	22,246		11,410
Deferred transition cost			2,467
Restricted cash, held in escrow (Refer Note 5(d))			1,535
Other assets	2,872		5,673
Total	$ 44,239	$ 48,165	$ 42,388

Goodwill - Summary of the Carrying Value of Goodwill (Detail) - USD ($) $ in Thousands	Mar. 31, 2019	Apr. 01, 2018	Mar. 31, 2018	Mar. 31, 2017
Disclosure of reconciliation of changes in goodwill [line items]
Goodwill	$ 130,811	$ 135,186	$ 135,186
Gross carrying value [member]
Disclosure of reconciliation of changes in goodwill [line items]
Goodwill	153,453		159,500	$ 155,681
Accumulated impairment [member]
Disclosure of reconciliation of changes in goodwill [line items]
Goodwill	$ (22,642)		$ (24,314)	$ (21,673)

Goodwill - Summary of Movement in Goodwill by Reportable Segment (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2019	Mar. 31, 2018	Mar. 31, 2017
Disclosure of reconciliation of changes in goodwill [line items]
Beginning balance	$ 135,186
Impairment of goodwill recognized during the year	0	$ 0	$ 21,673
Ending balance	130,811	135,186
Accumulated impairment [member]
Disclosure of reconciliation of changes in goodwill [line items]
Beginning balance	(24,314)	(21,673)
Impairment of goodwill recognized during the year	0	0
Foreign currency translation	1,672	(2,641)
Ending balance	(22,642)	(24,314)	(21,673)
Accumulated impairment [member] \| WNS global BPM [member]
Disclosure of reconciliation of changes in goodwill [line items]
Impairment of goodwill recognized during the year	0	0
Accumulated impairment [member] \| WNS Auto Claims BPM [member]
Disclosure of reconciliation of changes in goodwill [line items]
Beginning balance	(24,314)	(21,673)
Impairment of goodwill recognized during the year	0	0
Foreign currency translation	1,672	(2,641)
Ending balance	(22,642)	(24,314)	(21,673)
Gross carrying value [member]
Disclosure of reconciliation of changes in goodwill [line items]
Beginning balance	159,500	155,681
Goodwill arising on acquisitions	203	(92)
Foreign currency translation	(6,250)	3,911
Ending balance	153,453	159,500	155,681
Gross carrying value [member] \| WNS global BPM [member]
Disclosure of reconciliation of changes in goodwill [line items]
Beginning balance	130,553	129,878
Goodwill arising on acquisitions	203	(92)
Foreign currency translation	(4,260)	767
Ending balance	126,496	130,553	129,878
Gross carrying value [member] \| WNS Auto Claims BPM [member]
Disclosure of reconciliation of changes in goodwill [line items]
Beginning balance	28,947	25,803
Foreign currency translation	(1,990)	3,144
Ending balance	$ 26,957	$ 28,947	$ 25,803

Goodwill - Carrying Value of Goodwill Allocated to Cash Generating Units ("CGU") (Detail) - USD ($) $ in Thousands	Mar. 31, 2019	Apr. 01, 2018	Mar. 31, 2018	Mar. 31, 2017
Disclosure of information for cash-generating units [line items]
Goodwill	$ 130,811	$ 135,186	$ 135,186
WNS global BPM [member]
Disclosure of information for cash-generating units [line items]
Goodwill	3,846		3,815
South Africa [member]
Disclosure of information for cash-generating units [line items]
Goodwill	4,557		5,581
Research and analytics [member]
Disclosure of information for cash-generating units [line items]
Goodwill	46,087		48,901
Technology services [member]
Disclosure of information for cash-generating units [line items]
Goodwill	3,382		3,632
WNS Auto Claims BPM [member]
Disclosure of information for cash-generating units [line items]
Goodwill	4,315		4,633	$ 4,130
Denali Sourcing Services Inc. [member]
Disclosure of information for cash-generating units [line items]
Goodwill	29,542		29,542
HealthHelp [member]
Disclosure of information for cash-generating units [line items]
Goodwill	$ 39,082		$ 39,082

Goodwill - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2019	Mar. 31, 2018	Mar. 31, 2017	Apr. 01, 2018
Disclosure of reconciliation of changes in goodwill [line items]
Estimated cash flows period	Five years
Impairment charge	$ 0	$ 0	$ (21,673)
Goodwill	$ 130,811	135,186		$ 135,186
WNS Auto Claims BPM [member]
Disclosure of reconciliation of changes in goodwill [line items]
Impairment charge			$ 21,673
Discount rate	15.50%		13.00%
Growth rate	2.00%
Recoverable amount of cash generating units			$ 37,836
Goodwill	$ 4,315	$ 4,633	4,130
Disposal cost			$ 656
WNS Auto Claims BPM [member] \| Annual Growth Rate [member]
Disclosure of reconciliation of changes in goodwill [line items]
Growth rate			2.50%
WNS Auto Claims BPM [member] \| Perpetual Growth Rate [member]
Disclosure of reconciliation of changes in goodwill [line items]
Growth rate			2.00%

Goodwill - Key Assumptions Used in Performing Impairment Test, by each CGU (Detail)	Mar. 31, 2019	Mar. 31, 2017
WNS global BPM [member]
Disclosure of information for cash-generating units [line items]
Discount rate	16.50%
Perpetual growth rate	3.00%
South Africa [member]
Disclosure of information for cash-generating units [line items]
Discount rate	17.00%
Perpetual growth rate	3.00%
Denali Sourcing Services Inc. [member]
Disclosure of information for cash-generating units [line items]
Discount rate	13.20%
Perpetual growth rate	2.50%
Research and analytics [member]
Disclosure of information for cash-generating units [line items]
Discount rate	16.50%
Perpetual growth rate	3.00%
HealthHelp [member]
Disclosure of information for cash-generating units [line items]
Discount rate	13.20%
Perpetual growth rate	2.50%
Technology services [member]
Disclosure of information for cash-generating units [line items]
Discount rate	15.50%
Perpetual growth rate	2.00%
WNS Auto Claims BPM [member]
Disclosure of information for cash-generating units [line items]
Discount rate	15.50%	13.00%
Perpetual growth rate	2.00%

Intangible Assets - Change in Carrying Value of Intangible Assets (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2019	Mar. 31, 2018	Mar. 31, 2017
Disclosure of detailed information about intangible assets [line items]
Beginning balance	$ 89,652
Amortization	15,783	$ 15,505	$ 20,539
Ending balance	80,188	89,652
Gross carrying value [member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance	346,860	336,840
Additions	7,556	7,619
Translation adjustments	(8,662)	2,401
Ending balance	345,754	346,860	336,840
Accumulated depreciation and amortization [member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance	257,208	240,216
Amortization	15,783	15,505
Translation adjustments	(7,425)	1,487
Ending balance	265,566	257,208	240,216
Customer contracts [member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance	6,455
Ending balance	3,574	6,455
Customer contracts [member] \| Gross carrying value [member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance	167,094	167,001
Translation adjustments	(5,146)	93
Ending balance	161,948	167,094	167,001
Customer contracts [member] \| Accumulated depreciation and amortization [member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance	160,639	157,976
Amortization	2,675	2,725
Translation adjustments	(4,940)	(62)
Ending balance	158,374	160,639	157,976
Customer relationships [member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance	56,114
Ending balance	52,249	56,114
Customer relationships [member] \| Gross carrying value [member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance	122,862	121,922
Translation adjustments	(1,225)	940
Ending balance	121,637	122,862	121,922
Customer relationships [member] \| Accumulated depreciation and amortization [member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance	66,748	62,175
Amortization	3,671	3,700
Translation adjustments	(1,031)	873
Ending balance	69,338	66,748	62,175
Intellectual property rights [member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance	176
Ending balance	51	176
Intellectual property rights [member] \| Gross carrying value [member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance	4,581	3,861
Additions		250
Translation adjustments	(298)	470
Ending balance	4,283	4,581	3,861
Intellectual property rights [member] \| Accumulated depreciation and amortization [member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance	4,405	3,861
Amortization	125	74
Translation adjustments	(298)	470
Ending balance	4,232	4,405	3,861
Trade names [member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance	338
Ending balance	146	338
Trade names [member] \| Gross carrying value [member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance	653	653
Translation adjustments	(6)
Ending balance	647	653	653
Trade names [member] \| Accumulated depreciation and amortization [member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance	315	80
Amortization	192	236
Translation adjustments	(6)	(1)
Ending balance	501	315	80
Technology [member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance	5,167
Ending balance	4,335	5,167
Technology [member] \| Gross carrying value [member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance	6,125	6,131
Translation adjustments	(73)	(6)
Ending balance	6,052	6,125	6,131
Technology [member] \| Accumulated depreciation and amortization [member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance	958	172
Amortization	776	790
Translation adjustments	(17)	(4)
Ending balance	1,717	958	172
Leasehold benefits [member] \| Gross carrying value [member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance	1,835	1,835
Ending balance	1,835	1,835	1,835
Leasehold benefits [member] \| Accumulated depreciation and amortization [member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance	1,835	1,835
Ending balance	1,835	1,835	1,835
Covenant not-to-compete [member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance	6,175
Ending balance	3,842	6,175
Covenant not-to-compete [member] \| Gross carrying value [member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance	9,461	9,451
Translation adjustments	(172)	10
Ending balance	9,289	9,461	9,451
Covenant not-to-compete [member] \| Accumulated depreciation and amortization [member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance	3,286	964
Amortization	2,240	2,310
Translation adjustments	(79)	12
Ending balance	5,447	3,286	964
Service mark [member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance	400
Ending balance	400	400
Service mark [member] \| Gross carrying value [member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance	400	400
Ending balance	400	400	400
Software [member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance	14,827
Ending balance	15,591	14,827
Software [member] \| Gross carrying value [member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance	33,849	25,586
Additions	7,556	7,369
Translation adjustments	(1,742)	894
Ending balance	39,663	33,849	25,586
Software [member] \| Accumulated depreciation and amortization [member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance	19,022	13,153
Amortization	6,104	5,670
Translation adjustments	(1,054)	199
Ending balance	$ 24,072	$ 19,022	$ 13,153

Intangible Assets - Estimated Remaining Weighted Average Amortization Periods for Definite Lived Intangible Assets (Detail) - Remaining weighted average [member]	12 Months Ended
	Mar. 31, 2019
Customer contracts [member]
Disclosure of detailed information about intangible assets [line items]
Estimated remaining weighted average amortization periods	19 months
Customer relationships [member]
Disclosure of detailed information about intangible assets [line items]
Estimated remaining weighted average amortization periods	196 months
Covenant not-to-compete [member]
Disclosure of detailed information about intangible assets [line items]
Estimated remaining weighted average amortization periods	21 months
Trade names [member]
Disclosure of detailed information about intangible assets [line items]
Estimated remaining weighted average amortization periods	10 months
Technology [member]
Disclosure of detailed information about intangible assets [line items]
Estimated remaining weighted average amortization periods	68 months
Intellectual property and other rights [member]
Disclosure of detailed information about intangible assets [line items]
Estimated remaining weighted average amortization periods	5 months
Software [member]
Disclosure of detailed information about intangible assets [line items]
Estimated remaining weighted average amortization periods	20 months

Intangible Assets - Estimated Annual Amortization Expense (Detail) $ in Thousands	12 Months Ended
	Mar. 31, 2019 USD ($)
Disclosure of intangible assets with indefinite useful life [line items]
Estimated annual amortization expense	$ 79,788
2020 [member]
Disclosure of intangible assets with indefinite useful life [line items]
Estimated annual amortization expense	15,716
2021 [member]
Disclosure of intangible assets with indefinite useful life [line items]
Estimated annual amortization expense	12,078
2022 [member]
Disclosure of intangible assets with indefinite useful life [line items]
Estimated annual amortization expense	7,000
2023 [member]
Disclosure of intangible assets with indefinite useful life [line items]
Estimated annual amortization expense	5,649
2024 [member]
Disclosure of intangible assets with indefinite useful life [line items]
Estimated annual amortization expense	4,398
More than 5 years [member]
Disclosure of intangible assets with indefinite useful life [line items]
Estimated annual amortization expense	$ 34,947

Property and Equipment - Changes in Carrying Value of Property and Equipment (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	$ 60,606
Capital work-in-progress	3,315	$ 2,366
Ending balance	60,998	60,606
Gross carrying value [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	230,515	210,573
Additions	23,273	23,835
On acquisition (Refer Note 5(a))	30
Disposals/retirements	(7,101)	(7,400)
Translation adjustments	(13,903)	3,507
Ending balance	232,814	230,515
Accumulated depreciation and amortization [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	172,275	157,059
Depreciation	20,334	19,954
Disposals/retirements	(6,906)	(7,357)
Translation adjustments	(10,572)	2,619
Ending balance	175,131	172,275
Buildings [member] \| Gross carrying value [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	10,223	10,246
Translation adjustments	(260)	(23)
Ending balance	9,963	10,223
Buildings [member] \| Accumulated depreciation and amortization [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	4,710	4,208
Depreciation	496	514
Translation adjustments	(117)	(12)
Ending balance	5,089	4,710
Computers and software [member] \| Gross carrying value [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	73,083	69,871
Additions	7,361	4,597
On acquisition (Refer Note 5(a))	30
Disposals/retirements	(2,812)	(3,350)
Translation adjustments	(4,572)	1,965
Ending balance	73,090	73,083
Computers and software [member] \| Accumulated depreciation and amortization [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	64,730	59,811
Depreciation	5,437	6,442
Disposals/retirements	(2,775)	(3,345)
Translation adjustments	(4,139)	1,822
Ending balance	63,253	64,730
Furniture, fixtures and office equipment [member] \| Gross carrying value [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	77,387	68,877
Additions	7,487	9,389
Disposals/retirements	(2,856)	(1,718)
Translation adjustments	(4,739)	839
Ending balance	77,279	77,387
Furniture, fixtures and office equipment [member] \| Accumulated depreciation and amortization [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	56,892	51,431
Depreciation	7,227	6,623
Disposals/retirements	(2,816)	(1,674)
Translation adjustments	(3,465)	512
Ending balance	57,838	56,892
Vehicles [member] \| Gross carrying value [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	656	587
Additions	328	93
Disposals/retirements	(158)	(29)
Translation adjustments	(45)	5
Ending balance	781	656
Vehicles [member] \| Accumulated depreciation and amortization [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	497	429
Depreciation	150	97
Disposals/retirements	(146)	(30)
Translation adjustments	(35)	1
Ending balance	466	497
Leasehold improvements [member] \| Gross carrying value [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	69,166	60,992
Additions	8,097	9,756
Disposals/retirements	(1,275)	(2,303)
Translation adjustments	(4,287)	721
Ending balance	71,701	69,166
Leasehold improvements [member] \| Accumulated depreciation and amortization [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	45,446	41,180
Depreciation	7,024	6,278
Disposals/retirements	(1,169)	(2,308)
Translation adjustments	(2,816)	296
Ending balance	$ 48,485	$ 45,446

Property and Equipment - Additional Information (Detail) - USD ($) $ in Thousands	Mar. 31, 2019	Mar. 31, 2018
Disclosure of detailed information about property, plant and equipment [abstract]
Property and equipment pledged as collateral against borrowings	$ 111	$ 107

Loans and Borrowings - Summary of Long-term Loans and Borrowings (Detail) - USD ($) $ in Thousands	1 Months Ended	12 Months Ended
	Jan. 31, 2017	Mar. 31, 2019	Mar. 31, 2018	Apr. 01, 2018
Disclosure of detailed information about borrowings [line items]
Total long term debt		$ 61,800	$ 89,900
Unamortised debt issuance cost		(409)	(769)
Total long term debt		61,391	89,131
Current portion of long-term debt		27,969	27,740	$ 27,740
Long-term debt		$ 33,422	61,391	$ 61,391
Long term loan to finance acquisition of denali [member]
Disclosure of detailed information about borrowings [line items]
Interest rate basis	3M USD Libor	3M USD Libor
Adjustment to interest rate basis	1.27%	1.27%
Final maturity (fiscal year)		2020
Total long term debt		$ 11,400	$ 22,700
Long term loan to finance acquisition of health help [member]
Disclosure of detailed information about borrowings [line items]
Interest rate basis		3M USD Libor	3M USD Libor
Adjustment to interest rate basis		0.95%	0.95%
Final maturity (fiscal year)		2022
Total long term debt		$ 50,400	$ 67,200

Loans and Borrowings - Additional Information (Detail) $ in Thousands							1 Months Ended	12 Months Ended
	Jan. 22, 2019 USD ($)	Jul. 20, 2018 USD ($)	Mar. 14, 2018 USD ($)	Jan. 22, 2018 USD ($)	Sep. 14, 2017 USD ($)	Jul. 20, 2017 USD ($)	Jan. 31, 2017 USD ($) Installments	Mar. 31, 2019 USD ($)	Mar. 31, 2018 USD ($) Installments
Disclosure of detailed information about borrowings [line items]
Pledged trade receivables, other financial assets, property and equipment, intangible and other assets								$ 125,317	$ 113,174
Line of credit								74,274
Line of credit [member] \| UK [member]
Disclosure of detailed information about borrowings [line items]
Line of credit								12,889
Line of credit [member] \| South Africa [member]
Disclosure of detailed information about borrowings [line items]
Line of credit								1,414
Line of credit [member] \| WNS Global Services Private Limited [member]
Disclosure of detailed information about borrowings [line items]
Line of credit								$ 59,971
Long term loan to finance acquisition of denali [member]
Disclosure of detailed information about borrowings [line items]
Term loan facility tenure							3 years
Term loan facility amount							$ 34,000
Interest rate basis							3M USD Libor	3M USD Libor
Adjustment to interest rate basis							1.27%	1.27%
Repayment installment term \| Installments							6
First five repayment installments amount							$ 5,650
Sixth and final repayment installment							$ 5,750
Repayment of installment	$ 5,650	$ 5,650		$ 5,650		$ 5,650
Long term loan to finance acquisition of denali [member] \| Fixed interest rate [member]
Disclosure of detailed information about borrowings [line items]
Fixed rate							1.561%
Long term loan to finance acquisition of health help [member]
Disclosure of detailed information about borrowings [line items]
Term loan facility tenure									5 years
Term loan facility amount									$ 84,000
Interest rate basis								3M USD Libor	3M USD Libor
Adjustment to interest rate basis								0.95%	0.95%
Repayment installment term \| Installments									10
Repayment of installment			$ 8,400		$ 8,400
Repayment installment amount									$ 8,400
Long term loan to finance acquisition of health help [member] \| Fixed interest rate [member]
Disclosure of detailed information about borrowings [line items]
Fixed rate									1.9635%

Financial Instruments - Carrying Value and Fair Value of Financial Instruments by Class (Detail) - USD ($) $ in Thousands	Mar. 31, 2019	Apr. 01, 2018	Mar. 31, 2018	Mar. 31, 2017	Mar. 31, 2016
Disclosure of detailed information about financial instruments [line items]
Cash and cash equivalents	$ 85,444	$ 99,829	$ 99,829	$ 69,803	$ 41,854
Investment in fixed deposits	15,907		21,548
Investments in marketable securities and mutual funds	134,493		99,954
Trade receivables	73,872	71,462	71,388
Unbilled revenue	65,295		61,721
Funds held for clients	7,063	10,066	10,066
Prepayments and other assets	5,375		4,410
Other non-current assets	9,308		10,243
Derivative assets	19,081		14,983
Total carrying value	415,838		394,142
Trade payables	17,831	19,703	19,703
Long-term debt (includes current portion)	61,800		89,900
Other employee obligations	63,129		59,346
Provision and accrued expenses	27,619	$ 28,826	28,826
Other liabilities	5,485		13,835
Derivative liabilities	2,403		8,755
Total carrying value	178,267		220,365
Financial liabilities at amortized cost [member]
Disclosure of detailed information about financial instruments [line items]
Trade payables	17,831		19,703
Long-term debt (includes current portion)	61,800		89,900
Other employee obligations	63,129		59,346
Provision and accrued expenses	27,619		28,826
Other liabilities	2,288		2,447
Total carrying value	172,667		200,222
Fair value through profit or loss [member]
Disclosure of detailed information about financial instruments [line items]
Other liabilities	3,197		11,388
Derivative liabilities	307		946
Total carrying value	3,504		12,334
Financial liabilities at FVOCI [member]
Disclosure of detailed information about financial instruments [line items]
Derivative liabilities	2,096		7,809
Total carrying value	2,096		7,809
Financial liabilities at fair value, class [member]
Disclosure of detailed information about financial instruments [line items]
Trade payables	17,831		19,703
Long-term debt (includes current portion)	61,800		89,900
Other employee obligations	63,129		59,346
Provision and accrued expenses	27,619		28,826
Other liabilities	5,485		13,835
Derivative liabilities	2,403		8,755
Total carrying value	178,267		220,365
Financial assets at amortized cost [member]
Disclosure of detailed information about financial instruments [line items]
Cash and cash equivalents	85,444		99,829
Investment in fixed deposits	15,907		21,548
Trade receivables	73,872		71,388
Unbilled revenue	65,295		61,721
Funds held for clients	7,063		10,066
Prepayments and other assets	5,375		4,410
Other non-current assets	9,308		10,243
Total carrying value	262,264		279,205
Fair value through profit or loss [member]
Disclosure of detailed information about financial instruments [line items]
Investments in marketable securities and mutual funds	134,493		99,954
Derivative assets	2,077		2,212
Total carrying value	136,570		102,166
Financial assets at FVOCI [member]
Disclosure of detailed information about financial instruments [line items]
Derivative assets	17,004		12,771
Total carrying value	17,004		12,771
Financial assets at fair value, class [member]
Disclosure of detailed information about financial instruments [line items]
Cash and cash equivalents	85,444		99,829
Investment in fixed deposits	15,907		21,548
Investments in marketable securities and mutual funds	134,493		99,954
Trade receivables	73,872		71,388
Unbilled revenue	65,295		61,721
Funds held for clients	7,063		10,066
Prepayments and other assets	5,375		4,410
Other non-current assets	9,308		10,243
Derivative assets	19,081		14,983
Total carrying value	$ 415,838		$ 394,142

Financial Instruments - Carrying Value and Fair Value of Financial Instruments by Class (Parenthetical) (Detail) - USD ($) $ in Thousands	Mar. 31, 2019	Apr. 01, 2018	Mar. 31, 2018
Disclosure of detailed information about financial instruments [line items]
Unbilled revenue	$ 66,752	$ 61,721	$ 61,721
Prepayments and other assets	16,783	26,367	24,847
Other non-current assets	44,239	48,165	42,388
Unamortised debt issuance cost	409		769
Other employee obligations	68,121	64,617	64,617
Other liabilities	10,294	$ 15,739	15,739
Non-financial instruments [member]
Disclosure of detailed information about financial instruments [line items]
Unbilled revenue	1,457
Prepayments and other assets	11,408		20,437
Other non-current assets	34,931		32,145
Unamortised debt issuance cost	409		769
Other employee obligations	16,240		14,892
Other liabilities	$ 13,768		$ 13,566

Financial Instruments - Financial Assets and Liabilities Subject to Offsetting, Enforceable Master Netting Arrangements or Similar Agreements (Detail) - USD ($) $ in Thousands	Mar. 31, 2019	Mar. 31, 2018
Disclosure of offsetting of financial assets liabilities [Line Items]
Gross amounts of recognized financial assets	$ 19,081	$ 14,983
Gross amounts of recognized financial liabilities offset in the statement of financial position	0	0
Net amounts of financial assets presented in the statement of financial position	19,081	14,983
Related amount not set off in financial instruments, Financial instruments, financial assets	(2,045)	(4,215)
Related amount not set off in financial instruments, Cash collateral received, financial assets	0	0
Net Amount, financial assets	17,036	10,768
Gross amounts of recognized financial liabilities	2,403	8,755
Gross amounts of recognized financial assets offset in the statement of financial position	0	0
Net amounts of financial liabilities presented in the statement of financial position	2,403	8,755
Related amount not set off in financial instruments, Financial instruments, financial liabilities	(2,045)	(4,215)
Related amount not set off in financial instruments, Cash collateral received, financial liabilities	0	0
Net Amount, financial liabilities	358	4,540
Derivatives [member]
Disclosure of offsetting of financial assets liabilities [Line Items]
Gross amounts of recognized financial assets	19,081	14,983
Gross amounts of recognized financial liabilities offset in the statement of financial position	0	0
Net amounts of financial assets presented in the statement of financial position	19,081	14,983
Related amount not set off in financial instruments, Financial instruments, financial assets	(2,045)	(4,215)
Related amount not set off in financial instruments, Cash collateral received, financial assets	0	0
Net Amount, financial assets	17,036	10,768
Gross amounts of recognized financial liabilities	2,403	8,755
Gross amounts of recognized financial assets offset in the statement of financial position	0	0
Net amounts of financial liabilities presented in the statement of financial position	2,403	8,755
Related amount not set off in financial instruments, Financial instruments, financial liabilities	(2,045)	(4,215)
Related amount not set off in financial instruments, Cash collateral received, financial liabilities	0	0
Net Amount, financial liabilities	$ 358	$ 4,540

Financial Instruments - Assets and Liabilities Measured at Fair Value on Recurring Basis (Detail) - USD ($) $ in Thousands	Mar. 31, 2019	Mar. 31, 2018	Mar. 31, 2017
Disclosure of detailed information about financial instruments [line items]
Derivative assets	$ 19,081	$ 14,983
Investments in marketable securities and mutual funds	134,493	99,954
Total assets	415,838	394,142
Derivative liabilities	2,403	8,755
Total liabilities	178,267	220,365
Fair value on recurring basis [member]
Disclosure of detailed information about financial instruments [line items]
Total assets	153,573	114,937
Total liabilities	5,600	20,143
Fair value on recurring basis [member] \| Fair value through profit or loss [member]
Disclosure of detailed information about financial instruments [line items]
Investments in marketable securities and mutual funds	134,493	99,954
Fair value on recurring basis [member] \| Fair value through profit or loss [member] \| Foreign exchange contracts [member]
Disclosure of detailed information about financial instruments [line items]
Derivative assets	2,077	2,212
Fair value on recurring basis [member] \| Financial assets at FVOCI [member] \| Foreign exchange contracts [member]
Disclosure of detailed information about financial instruments [line items]
Derivative assets	16,611	11,709
Fair value on recurring basis [member] \| Financial assets at FVOCI [member] \| Interest rate swap contracts [member]
Disclosure of detailed information about financial instruments [line items]
Derivative assets	392	1,062
Fair value on recurring basis [member] \| Fair value through profit or loss [member]
Disclosure of detailed information about financial instruments [line items]
Contingent consideration	3,197	11,388
Fair value on recurring basis [member] \| Fair value through profit or loss [member] \| Foreign exchange contracts [member]
Disclosure of detailed information about financial instruments [line items]
Derivative liabilities	308	946
Fair value on recurring basis [member] \| Financial liabilities at FVOCI [member] \| Foreign exchange contracts [member]
Disclosure of detailed information about financial instruments [line items]
Derivative liabilities	2,095	7,809
Fair value on recurring basis [member] \| Level 1 [member]
Disclosure of detailed information about financial instruments [line items]
Total assets	134,047	99,412
Fair value on recurring basis [member] \| Level 1 [member] \| Fair value through profit or loss [member]
Disclosure of detailed information about financial instruments [line items]
Investments in marketable securities and mutual funds	134,047	99,412
Fair value on recurring basis [member] \| Level 2 [member]
Disclosure of detailed information about financial instruments [line items]
Total assets	19,526	15,525
Total liabilities	2,403	8,755
Fair value on recurring basis [member] \| Level 2 [member] \| Fair value through profit or loss [member]
Disclosure of detailed information about financial instruments [line items]
Investments in marketable securities and mutual funds	446	542
Fair value on recurring basis [member] \| Level 2 [member] \| Fair value through profit or loss [member] \| Foreign exchange contracts [member]
Disclosure of detailed information about financial instruments [line items]
Derivative assets	2,077	2,212
Fair value on recurring basis [member] \| Level 2 [member] \| Financial assets at FVOCI [member] \| Foreign exchange contracts [member]
Disclosure of detailed information about financial instruments [line items]
Derivative assets	16,611	11,709
Fair value on recurring basis [member] \| Level 2 [member] \| Financial assets at FVOCI [member] \| Interest rate swap contracts [member]
Disclosure of detailed information about financial instruments [line items]
Derivative assets	392	1,062
Fair value on recurring basis [member] \| Level 2 [member] \| Fair value through profit or loss [member] \| Foreign exchange contracts [member]
Disclosure of detailed information about financial instruments [line items]
Derivative liabilities	308	946
Fair value on recurring basis [member] \| Level 2 [member] \| Financial liabilities at FVOCI [member] \| Foreign exchange contracts [member]
Disclosure of detailed information about financial instruments [line items]
Derivative liabilities	2,095	7,809
Fair value on recurring basis [member] \| Level 3 [member]
Disclosure of detailed information about financial instruments [line items]
Contingent consideration	3,197	11,388	$ 19,678
Total liabilities	3,197	11,388
Fair value on recurring basis [member] \| Level 3 [member] \| Fair value through profit or loss [member]
Disclosure of detailed information about financial instruments [line items]
Contingent consideration	$ 3,197	$ 11,388

Financial Instruments - Additional Information (Detail) - USD ($)	12 Months Ended
	Mar. 31, 2019	Mar. 31, 2018	Mar. 31, 2017	Apr. 01, 2018
Disclosure of detailed information about financial instruments [line items]
Transfers between Level 1 and Level 2 fair value measurements, financial assets	$ 0	$ 0
Transfers between Level 1 and Level 2 fair value measurements, financial liabilities	0	0
Transfers between Level 2 and Level 1 fair value measurements, financial assets	0	0
Transfers between Level 2 and Level 1 fair value measurements, financial liabilities	0	0
Transfers into Level 3 fair value measurements, financial assets	0	0
Transfers into Level 3 fair value measurements, financial liabilities	0	0
Transfers out of Level 3 fair value measurements, financial assets	0	0
Transfers out of Level 3 fair value measurements, financial liabilities	0	0
Gain (loss) recognized due to discontinuation of cash flow hedge accounting	(2,000)	(20,000)	$ 666,000
Trade receivables	73,872,000	71,388,000		$ 71,462,000
Unbilled revenue	66,752,000	$ 61,721,000		$ 61,721,000
Unused lines of credit	74,274,000
Level 3 [member]
Disclosure of detailed information about financial instruments [line items]
Discount rate used to determine fair value of the contingent consideration liability		2.50%
Level 3 [member] \| Non-recurring fair value measurement [member]
Disclosure of detailed information about financial instruments [line items]
Fair value measurement for Auto Claim BPM CGU	38,492,000
Disposal cost	656,000
Interest rate swap contracts [member]
Disclosure of detailed information about financial instruments [line items]
Outstanding swap agreement	$ 61,800,000
Currency risk [member]
Disclosure of detailed information about financial instruments [line items]
Rate of appreciation or depreciation of the foreign currencies against the functional currency of the company	5.00%
Effect on statement of profit before tax from operating activities due to appreciation or depreciation of the foreign currencies against the functional currency of the company	$ 3,152,000
Currency risk [member] \| UK Pound Sterling [member]
Disclosure of detailed information about financial instruments [line items]
Rate of appreciation or depreciation of the foreign currencies against the functional currency of the company	10.00%
Effect on statement of profit before tax from operating activities due to appreciation or depreciation of the foreign currencies against the functional currency of the company	$ 23,451,000
Currency risk [member] \| Indian Rupees [member]
Disclosure of detailed information about financial instruments [line items]
Rate of appreciation or depreciation of the foreign currencies against the functional currency of the company	10.00%
Effect on statement of profit before tax from operating activities due to appreciation or depreciation of the foreign currencies against the functional currency of the company	$ 30,976,000
Credit risk [member]
Disclosure of detailed information about financial instruments [line items]
Trade receivables	73,872,000	$ 71,388,000
Unbilled revenue	66,752,000	$ 61,721,000
Forward and option contracts [member]
Disclosure of detailed information about financial instruments [line items]
Gain (loss) on cash flow hedges, expected to be reclassified from other comprehensive income into profit (loss)	$ 5,578,000
Reclassification period for cash flow hedges	24 months
Interest rate swap contracts [member]
Disclosure of detailed information about financial instruments [line items]
Gain (loss) on cash flow hedges, expected to be reclassified from other comprehensive income into profit (loss)	$ 376,000
Reclassification period for cash flow hedges	36 months

Financial Instruments - Movement in Contingent Consideration Categorized Under Level 3 Fair Value Measurement (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Disclosure of detailed information about financial instruments [line items]
Payouts	$ 6,922	$ 5,465
Fair value on recurring basis [member] \| Level 3 [member]
Disclosure of detailed information about financial instruments [line items]
Beginning balance	11,388	19,678
Additions	0	0
Payouts	(8,456)	(7,000)
Gain recognized in the consolidated statement of income		(1,553)
Finance expense recognized in the consolidated statement of income	265	263
Ending Balance	$ 3,197	$ 11,388

Financial Instruments - Notional Values of Outstanding Foreign Exchange Forward Contracts, Foreign Exchange Option Contracts and Interest Rate Swap Contracts (Detail) - USD ($) $ in Thousands	Mar. 31, 2019	Mar. 31, 2018
Forward contracts (sell) [member]
Disclosure of detailed information about financial instruments [line items]
Derivative, notional amount	$ 444,757	$ 449,371
Forward contracts (sell) [member] \| US Dollars [member]
Disclosure of detailed information about financial instruments [line items]
Derivative, notional amount	230,292	242,418
Forward contracts (sell) [member] \| UK Pound Sterling [member]
Disclosure of detailed information about financial instruments [line items]
Derivative, notional amount	134,077	132,591
Forward contracts (sell) [member] \| Euro [member]
Disclosure of detailed information about financial instruments [line items]
Derivative, notional amount	34,251	23,883
Forward contracts (sell) [member] \| Australian Dollars [member]
Disclosure of detailed information about financial instruments [line items]
Derivative, notional amount	43,271	48,147
Forward contracts (sell) [member] \| Others Currencies [member]
Disclosure of detailed information about financial instruments [line items]
Derivative, notional amount	2,866	2,332
Option contracts (sell) [member]
Disclosure of detailed information about financial instruments [line items]
Derivative, notional amount	330,769	275,268
Option contracts (sell) [member] \| US Dollars [member]
Disclosure of detailed information about financial instruments [line items]
Derivative, notional amount	134,060	107,629
Option contracts (sell) [member] \| UK Pound Sterling [member]
Disclosure of detailed information about financial instruments [line items]
Derivative, notional amount	122,377	116,401
Option contracts (sell) [member] \| Euro [member]
Disclosure of detailed information about financial instruments [line items]
Derivative, notional amount	32,226	21,483
Option contracts (sell) [member] \| Australian Dollars [member]
Disclosure of detailed information about financial instruments [line items]
Derivative, notional amount	42,106	28,828
Option contracts (sell) [member] \| Others Currencies [member]
Disclosure of detailed information about financial instruments [line items]
Derivative, notional amount		927
Interest rate swap contracts [member] \| US Dollars [member]
Disclosure of detailed information about financial instruments [line items]
Derivative, notional amount	$ 61,800	$ 89,900

Financial Instruments - Gain/(Loss) Reclassified from Other Comprehensive Income into Consolidated Statement of Income (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2019	Mar. 31, 2018	Mar. 31, 2017
Disclosure of detailed information about financial instruments [line items]
Changes in fair value of cash flow hedges reclassified to profit/(loss)	$ 486	$ 26,436	$ 24,777
Income tax related to amounts reclassified into consolidated statement of income	(577)	(9,965)	(8,998)
Total	(91)	16,471	15,779
Revenue [member]
Disclosure of detailed information about financial instruments [line items]
Changes in fair value of cash flow hedges reclassified to profit/(loss)	66	11,231	7,952
Foreign exchange gain/(loss), net [member]
Disclosure of detailed information about financial instruments [line items]
Changes in fair value of cash flow hedges reclassified to profit/(loss)	(2)	15,766	16,896
Finance expense [member]
Disclosure of detailed information about financial instruments [line items]
Changes in fair value of cash flow hedges reclassified to profit/(loss)	$ 422	$ (561)	$ (71)

Financial Instruments - Foreign Currency Risk from Non-derivative Financial Instruments (Detail) - Currency risk [member] - USD ($) $ in Thousands	Mar. 31, 2019	Mar. 31, 2018
Disclosure of nature and extent of risks arising from financial instruments [line items]
Cash and cash equivalents	$ 5,073	$ 9,074
Trade receivables	185,501	185,010
Unbilled revenue	17,660	18,118
Prepayments and other current assets	1,018	729
Other non-current assets	19	19
Trade payables	(120,423)	(116,213)
Provisions and accrued expenses	(4,969)	(2,983)
Pension and other employee obligations	(332)	(452)
Other liabilities	(10)	(11)
Net assets/ (liabilities)	83,537	93,291
US Dollars [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Cash and cash equivalents	1,204	399
Trade receivables	100,713	100,002
Unbilled revenue	4,576	7,178
Prepayments and other current assets	522	428
Other non-current assets	4	3
Trade payables	(28,704)	(27,613)
Provisions and accrued expenses	(2,924)	(2,314)
Pension and other employee obligations	(127)	(134)
Other liabilities	(2)	(7)
Net assets/ (liabilities)	75,262	77,942
UK Pound Sterling [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Cash and cash equivalents	263	4,735
Trade receivables	48,198	46,658
Unbilled revenue	3,553	3,209
Prepayments and other current assets	311	188
Trade payables	(63,467)	(64,070)
Provisions and accrued expenses	(210)	(291)
Other liabilities	(7)	(4)
Net assets/ (liabilities)	(11,359)	(9,575)
Indian Rupees [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Trade receivables	3,629	3,850
Prepayments and other current assets	2	10
Trade payables	(8,332)	(6,989)
Provisions and accrued expenses	(217)	(205)
Net assets/ (liabilities)	(4,918)	(3,334)
Australian Dollars [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Cash and cash equivalents	2,864	2,991
Trade receivables	17,107	24,686
Unbilled revenue	3,221	643
Prepayments and other current assets	82	29
Trade payables	(9,059)	(16,093)
Provisions and accrued expenses	(1,069)
Net assets/ (liabilities)	13,146	12,256
Euro [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Cash and cash equivalents	528	339
Trade receivables	12,459	7,289
Unbilled revenue	5,778	6,230
Prepayments and other current assets	85	63
Trade payables	(10,265)	(1,429)
Provisions and accrued expenses	(477)	(154)
Pension and other employee obligations	(28)	(12)
Net assets/ (liabilities)	8,080	12,325
Others Currencies [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Cash and cash equivalents	214	610
Trade receivables	3,395	2,525
Unbilled revenue	532	858
Prepayments and other current assets	16	11
Other non-current assets	15	16
Trade payables	(596)	(19)
Provisions and accrued expenses	(72)	(19)
Pension and other employee obligations	(177)	(306)
Other liabilities	(1)
Net assets/ (liabilities)	$ 3,326	$ 3,676

Financial Instruments - Percentage of Revenue Generated from Top Customer and Top Five Customers (Detail)	12 Months Ended
	Mar. 31, 2018	Mar. 31, 2017	Mar. 31, 2016
Top customer [member]
Disclosure of major customers [line items]
Percentage of revenue generated from customers	6.90%	6.80%	9.00%
Top five customers [Member]
Disclosure of major customers [line items]
Percentage of revenue generated from customers	27.10%	29.40%	32.10%

Financial Instruments - Contractual Maturities of Financial Liabilities (Detail) - USD ($) $ in Thousands	Mar. 31, 2019	Mar. 31, 2018
Disclosure of maturity analysis for financial liabilities [Line Items]
Long-term debt (includes current portion)	$ 61,800	$ 89,900
Trade payables	17,831	19,703
Provision and accrued expenses	27,619	28,826
Other liabilities	5,485	13,834
Other employee obligations	63,129	59,347
Derivative financial instruments	2,403	8,755
Total	178,267	220,365
Less than 1 Year [member]
Disclosure of maturity analysis for financial liabilities [Line Items]
Long-term debt (includes current portion)	28,200	28,100
Trade payables	17,831	19,703
Provision and accrued expenses	27,619	28,826
Other liabilities	5,485	10,680
Other employee obligations	63,129	59,347
Derivative financial instruments	2,096	6,466
Total	144,360	153,122
1-2 years [member]
Disclosure of maturity analysis for financial liabilities [Line Items]
Long-term debt (includes current portion)	16,800	28,200
Other liabilities		3,154
Derivative financial instruments	307	2,289
Total	17,107	33,643
2-5 years [member]
Disclosure of maturity analysis for financial liabilities [Line Items]
Long-term debt (includes current portion)	16,800	33,600
Total	$ 16,800	$ 33,600

Financial Instruments - Contractual Maturities of Financial Liabilities (Parenthetical) (Detail) - USD ($) $ in Thousands	Mar. 31, 2019	Mar. 31, 2018
Disclosure Of Maturity Analysis For Financial Liabilities [abstract]
Unamortised debt issuance cost	$ 409	$ 769

Financial Instruments - Summary of Net Cash Position (Detail) - USD ($) $ in Thousands	Mar. 31, 2019	Apr. 01, 2018	Mar. 31, 2018	Mar. 31, 2017	Mar. 31, 2016
Disclosure of detailed information about financial instruments [abstract]
Cash and cash equivalents	$ 85,444	$ 99,829	$ 99,829	$ 69,803	$ 41,854
Investments	150,400		121,502
Long-term debt (includes current portion)	(61,800)		(89,900)
Net cash position	$ 174,044		$ 131,431

Financial Instruments - Summary of Net Cash Position (Parenthetical) (Detail) - USD ($) $ in Thousands	Mar. 31, 2019	Mar. 31, 2018
Disclosure of detailed information about financial instruments [abstract]
Unamortized debt issuance cost	$ 409	$ 769

Pension and Other Employee Obligations - Summary of Pension and Other Employee Obligations (Detail) - USD ($) $ in Thousands	Mar. 31, 2019	Apr. 01, 2018	Mar. 31, 2018
Current:
Salaries and bonus	$ 62,320		$ 59,346
Pension	854		1,189
Withholding taxes on salary and statutory payables	4,947		4,082
Total	68,121	$ 64,617	64,617
Non-current:
Pension and other obligations	11,248	9,621	9,621
Total	$ 11,248	$ 9,621	$ 9,621

Pension and Other Employee Obligations - Summary of Employee Benefits Costs (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2019	Mar. 31, 2018	Mar. 31, 2017
Disclosure of employee benefit expenses [Line Items]
Salaries and bonus	$ 424,005	$ 405,665	$ 307,378
Employee benefit plans: Defined contribution plan	11,572	11,684	10,265
Employee benefit plans: Defined benefit plan	2,242	3,042	2,639
Share-based compensation expense	30,305	30,565	23,036
Employee benefit costs	468,124	450,956	343,318
Cost of revenue [member]
Disclosure of employee benefit expenses [Line Items]
Share-based compensation expense	4,278	3,770	2,765
Employee benefit costs	346,914	329,289	249,701
Selling and marketing expenses [member]
Disclosure of employee benefit expenses [Line Items]
Share-based compensation expense	3,983	2,557	1,723
Employee benefit costs	34,054	31,373	24,717
General and administrative expenses [member]
Disclosure of employee benefit expenses [Line Items]
Share-based compensation expense	22,044	24,238	18,548
Employee benefit costs	$ 87,156	$ 90,294	$ 68,900

Pension and Other Employee Obligations - Contributions to Defined Contribution Plans (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2019	Mar. 31, 2018	Mar. 31, 2017
Disclosure of geographical areas [Line Items]
Contributions to defined contribution plans	$ 11,572	$ 11,684	$ 10,265
India [member]
Disclosure of geographical areas [Line Items]
Contributions to defined contribution plans	7,919	8,123	7,587
Philippines [member]
Disclosure of geographical areas [Line Items]
Contributions to defined contribution plans	162	127	106
South Africa [member]
Disclosure of geographical areas [Line Items]
Contributions to defined contribution plans	840	860	715
Sri Lanka [member]
Disclosure of geographical areas [Line Items]
Contributions to defined contribution plans	505	625	661
UK [member]
Disclosure of geographical areas [Line Items]
Contributions to defined contribution plans	759	670	780
USA [Member
Disclosure of geographical areas [Line Items]
Contributions to defined contribution plans	$ 1,387	$ 1,279	$ 416

Pension and Other Employee Obligations - Summary of Net Periodic Cost (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2019	Mar. 31, 2018	Mar. 31, 2017
Disclosure of defined benefit plans [abstract]
Service cost	$ 1,621	$ 1,917	$ 2,188
Past service cost		538
Interest on the net defined benefit liability	621	587	451
Net gratuity cost	$ 2,242	$ 3,042	$ 2,639

Pension and Other Employee Obligations - Summary of Net Defined Benefit Liability (Asset) (Detail) $ in Thousands	12 Months Ended
	Mar. 31, 2019 USD ($) yr	Mar. 31, 2018 USD ($) yr	Mar. 31, 2017 USD ($)
Disclosure of net defined benefit liability (asset) [line items]
Service cost	$ 1,621	$ 1,917	$ 2,188
Past service cost		538
Interest cost	621	587	451
Accrued pension liability
Current	854	1,189
Non-current	10,439	8,871
Net amount recognized	11,293	10,060
Fair value of plan assets	(1,259)	(1,041)
Net surplus (deficit) in plan	$ 10,652	$ 9,377
Weighted average duration of defined benefit obligation (both funded and unfunded) \| yr	5.0	4.8
Benefit obligations [member]
Disclosure of net defined benefit liability (asset) [line items]
Beginning of the year	$ 11,101	$ 11,776
Foreign currency translation	(671)	(118)
Service cost	1,621	1,917
Past service cost		538
Interest cost	692	657
Benefits paid	(1,213)	(1,160)
Actuarial (gain)/loss from changes in demographic assumptions	48	62
Actuarial (gain)/loss from changes in financial assumptions	32	(3,428)
Actuarial (gain)/loss from actual experience compared to assumptions	942	857
End of the year	12,552	11,101	11,776
Plan assets [member]
Disclosure of net defined benefit liability (asset) [line items]
Beginning of the year	1,041	976
Foreign currency translation	(57)	(5)
Expected return on plan assets	71	70
Benefits paid	(1,129)	(1,081)
Actuarial (gain)/loss	(21)	(23)
Actual contributions	1,354	1,104
End of the year	1,259	1,041	$ 976
Present value of funded defined benefit obligation [member]
Accrued pension liability
Present value of defined benefit obligation	11,911	10,418
Present value of unfunded defined benefit obligation [member]
Accrued pension liability
Present value of defined benefit obligation	$ 641	$ 683

Pension and Other Employee Obligations - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2019	Mar. 31, 2018	Mar. 31, 2017
Disclosure of defined benefit plans [line items]
Net amount recognized relating to defined benefit plan	$ 11,293	$ 10,060
Maximum limit of lump-sum gratuity payment	29	31	$ 14
Past service cost		538
Amount of fund assets invested	1,259	1,041
Expected contributions for the year ending March 31, 2018	1,958
Life Insurance Corporation of India [member]
Disclosure of defined benefit plans [line items]
Amount of fund assets invested	4	4
Aviva Life Insurance Company Private Limited [member]
Disclosure of defined benefit plans [line items]
Amount of fund assets invested	$ 1,255	1,037
Unquoted government securities [member] \| Life Insurance Corporation of India [member]
Disclosure of defined benefit plans [line items]
Fund assets, investment percentage	40.00%
Unquoted government securities [member] \| Aviva Life Insurance Company Private Limited [member]
Disclosure of defined benefit plans [line items]
Fund assets, investment percentage	87.00%
Money market instruments [member] \| Life Insurance Corporation of India [member]
Disclosure of defined benefit plans [line items]
Fund assets, investment percentage	60.00%
Money market instruments [member] \| Aviva Life Insurance Company Private Limited [member]
Disclosure of defined benefit plans [line items]
Fund assets, investment percentage	13.00%
Previously Reported [Member]
Disclosure of defined benefit plans [line items]
Maximum limit of lump-sum gratuity payment			$ 15
Discount rate [member]
Disclosure of defined benefit plans [line items]
Possible change in discount rates	Up to 1%
India [member]
Disclosure of defined benefit plans [line items]
Net amount recognized relating to defined benefit plan	$ 10,683	9,402
Philippines [member]
Disclosure of defined benefit plans [line items]
Net amount recognized relating to defined benefit plan	29	36
Sri Lanka [member]
Disclosure of defined benefit plans [line items]
Net amount recognized relating to defined benefit plan	$ 581	$ 622

Pension and Other Employee Obligations - Actuarial Assumptions For Gratuity Plans (Detail)	Mar. 31, 2019	Mar. 31, 2018	Mar. 31, 2017
Disclosure of defined benefit plans [line items]
Expected rate of return on plan assets	7.00%	7.30%	7.05%
Bottom of range [member]
Disclosure of defined benefit plans [line items]
Rate of increase in compensation level	7.00%	7.00%	7.00%
Top of range [member]
Disclosure of defined benefit plans [line items]
Rate of increase in compensation level	8.00%	10.00%	15.00%
India [member]
Disclosure of defined benefit plans [line items]
Discount rate			7.05%
India [member] \| Bottom of range [member]
Disclosure of defined benefit plans [line items]
Discount rate	6.60%	6.60%
India [member] \| Top of range [member]
Disclosure of defined benefit plans [line items]
Discount rate	7.00%	7.30%
Philippines [member]
Disclosure of defined benefit plans [line items]
Discount rate	6.10%	3.10%	5.45%
Sri Lanka [member]
Disclosure of defined benefit plans [line items]
Discount rate	11.00%	10.00%	12.80%

Pension and Other Employee Obligations - Sensitivity of Defined Benefit Obligation to a Change in Each Significant Actuarial Assumption (Detail)	Mar. 31, 2019
India [member] \| Discount rate [member]
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Sensitivity of defined benefit obligation due to a possible increase in assumption	(4.70%)
Sensitivity of defined benefit obligation due to a possible decrease in assumption	5.20%
India [member] \| Salary escalation [member]
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Sensitivity of defined benefit obligation due to a possible increase in assumption	4.10%
Sensitivity of defined benefit obligation due to a possible decrease in assumption	(3.90%)
Philippines [member] \| Discount rate [member]
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Sensitivity of defined benefit obligation due to a possible increase in assumption	(0.90%)
Sensitivity of defined benefit obligation due to a possible decrease in assumption	1.00%
Philippines [member] \| Salary escalation [member]
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Sensitivity of defined benefit obligation due to a possible increase in assumption	0.50%
Sensitivity of defined benefit obligation due to a possible decrease in assumption	(0.50%)
Sri Lanka [member] \| Discount rate [member]
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Sensitivity of defined benefit obligation due to a possible increase in assumption	(4.20%)
Sensitivity of defined benefit obligation due to a possible decrease in assumption	4.60%
Sri Lanka [member] \| Salary escalation [member]
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Sensitivity of defined benefit obligation due to a possible increase in assumption	4.20%
Sensitivity of defined benefit obligation due to a possible decrease in assumption	(3.90%)

Pension and Other Employee Obligations - Sensitivity of Defined Benefit Obligation to a Change in Each Significant Actuarial Assumption (Parenthetical) (Detail)	Mar. 31, 2019
Discount rate [member] \| India [member]
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Increase in assumption	1.00%
Decrease in assumption	1.00%
Discount rate [member] \| Philippines [member]
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Increase in assumption	1.00%
Decrease in assumption	1.00%
Discount rate [member] \| Sri Lanka [member]
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Increase in assumption	1.00%
Decrease in assumption	1.00%
Salary escalation [member] \| India [member]
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Increase in assumption	1.00%
Decrease in assumption	1.00%
Salary escalation [member] \| Philippines [member]
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Increase in assumption	1.00%
Decrease in assumption	1.00%
Salary escalation [member] \| Sri Lanka [member]
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Increase in assumption	1.00%
Decrease in assumption	1.00%

Pension and Other Employee Obligations - Maturity Analysis of Defined Benefit Payments (Detail) $ in Thousands	Mar. 31, 2019 USD ($)
Disclosure of Information About Maturity Profile of Defined Benefit Obligation [line items]
Defined benefit payments	$ 22,995
2020 [member]
Disclosure of Information About Maturity Profile of Defined Benefit Obligation [line items]
Defined benefit payments	2,113
2021 [member]
Disclosure of Information About Maturity Profile of Defined Benefit Obligation [line items]
Defined benefit payments	2,134
2022 [member]
Disclosure of Information About Maturity Profile of Defined Benefit Obligation [line items]
Defined benefit payments	2,250
2023 [member]
Disclosure of Information About Maturity Profile of Defined Benefit Obligation [line items]
Defined benefit payments	2,439
2024 [member]
Disclosure of Information About Maturity Profile of Defined Benefit Obligation [line items]
Defined benefit payments	2,524
More than 5 years [member]
Disclosure of Information About Maturity Profile of Defined Benefit Obligation [line items]
Defined benefit payments	$ 11,535

Provisions and Accrued Expenses - Summary of Provisions and Accrued Expenses (Detail) - USD ($) $ in Thousands	Mar. 31, 2019	Apr. 01, 2018	Mar. 31, 2018
Current provisions and accrued expenses [abstract]
Accrued expenses	$ 27,619		$ 28,826
Total	$ 27,619	$ 28,826	$ 28,826

Contract liabilities - Summary of Deferred Revenue (Detail) - USD ($) $ in Thousands	Mar. 31, 2019	Mar. 31, 2018
Current
Payments in advance of services	$ 2,229	$ 557
Advance billings	3,092	2,104
Others	106	247
Total	5,427	2,908
Non-current
Payments in advance of services	4,950	550
Advance billings	1,642	2
Others	17	19
Total	$ 6,609	$ 571

Other Liabilities - Summary of Other Liabilities (Detail) - USD ($) $ in Thousands	Mar. 31, 2019	Apr. 01, 2018	Mar. 31, 2018
Current
Withholding taxes and value added tax payables	$ 4,741		$ 5,117
Contingent consideration (Refer note 5(b), 5(c) and 5(d))	3,197		8,233
Deferred rent	649		800
Other liabilities	1,707		1,589
Total	10,294	$ 15,739	15,739
Non-current
Deferred rent	7,780		6,544
Contingent consideration (Refer note 5(b), 5(c) and 5(d))			3,155
Other liabilities	1,179		1,963
Total	$ 8,959	$ 11,662	$ 11,662

Share Capital - Additional Information (Detail)			12 Months Ended
Share Capital - Additional Information (Detail)	Mar. 30, 2018 USD ($) shares	Mar. 16, 2016 USD ($) shares	Mar. 31, 2019 USD ($) shares	Mar. 31, 2019 GBP (£) £ / shares shares	Mar. 31, 2018 USD ($) shares	Mar. 31, 2018 GBP (£) £ / shares shares	Mar. 31, 2017 USD ($) shares	Mar. 31, 2016 USD ($) shares	Mar. 31, 2019 $ / shares shares	Mar. 31, 2018 $ / shares shares	Mar. 16, 2018 £ / shares
Disclosure of classes of share capital [line items]
Authorized share capital shares				60,000,000		60,000,000			60,000,000	60,000,000
Par value per share \| (per share)				£ 0.10		£ 0.10			$ 0.16	$ 0.16
Treasury shares [member]
Disclosure of classes of share capital [line items]
Number of shares outstanding				1,101,300		4,400,000	3,300,000	1,100,000	1,101,300	4,400,000
Number of shares cancelled			(4,400,000)	(4,400,000)
Cancellation of treasury shares \| $			$ 134,231,000
Share capital [member]
Disclosure of classes of share capital [line items]
Number of shares outstanding				511,532,220		54,834,080	53,312,559	52,406,304	511,532,220	54,834,080
Number of shares cancelled			(4,400,000)	(4,400,000)
Cancellation of treasury shares \| $			$ (573,000)
Share premium [member]
Disclosure of classes of share capital [line items]
Cancellation of treasury shares \| $			$ (133,658,000)
Ordinary shares [member]
Disclosure of classes of share capital [line items]
Authorized share capital amount \| £				£ 6,100,000		£ 6,100,000
Authorized share capital shares				60,000,000		60,000,000			60,000,000	60,000,000
Par value per share \| £ / shares				£ 0.1		£ 0.10
Number of shares outstanding				50,051,920		50,434,080			50,051,920	50,434,080
Preference shares [member]
Disclosure of classes of share capital [line items]
Authorized share capital shares				1,000,000		1,000,000			1,000,000	1,000,000
Par value per share \| £ / shares				£ 0.1		£ 0.10
Number of shares outstanding				0		0			0	0
American depositary shares [member]
Disclosure of classes of share capital [line items]
Par value per share \| £ / shares											£ 0.10
Number of ordinary shares represented by 1 American Depositary Shares		1
Number of shares repurchased			1,101,300	1,101,300	1,100,000	1,100,000	2,200,000
Shares repurchased value \| $			$ 56,362,000		$ 39,546,000		$ 64,224,000
Shares repurchased transaction costs \| $			11,000		$ 17,000		33,000
Share repurchase cancellation fees \| $			$ 55,000				$ 111,000	$ 55,000
American depositary shares [member] \| Top of range [member]
Disclosure of classes of share capital [line items]
Number of shares authorized to be repurchased	3,300,000	3,300,000
Price for repurchase of shares \| $	$ 100	$ 50
Duration of share repurchase program	36 months
American depositary shares [member] \| Bottom of range [member]
Disclosure of classes of share capital [line items]
Price for repurchase of shares \| $	$ 10	$ 10
American depositary shares [member] \| Treasury shares [member]
Disclosure of classes of share capital [line items]
Number of shares cancelled			4,400,000	4,400,000

Revenue - Summary of Revenue by Service Type (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2019	Mar. 31, 2018	Mar. 31, 2017
Disclosure of products and services [line items]
Revenue	$ 809,120	$ 757,956	$ 602,546
Industry-specific [member]
Disclosure of products and services [line items]
Revenue	307,214	258,155	170,212
Customer interaction services [member]
Disclosure of products and services [line items]
Revenue	183,199	193,427	168,096
Finance and accounting [member]
Disclosure of products and services [line items]
Revenue	175,194	162,432	124,089
Research and analytics [member]
Disclosure of products and services [line items]
Revenue	91,716	89,402	79,948
Auto claims [member]
Disclosure of products and services [line items]
Revenue	34,885	35,414	44,642
Others [member]
Disclosure of products and services [line items]
Revenue	$ 16,912	$ 19,127	$ 15,559

- Definition

The income arising in the course of an entity's ordinary activities. Income is increases in economic benefits during the accounting period in the form of inflows or enhancements of assets or decreases of liabilities that result in an increase in equity, other than those relating to contributions from equity participants.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 8
-IssueDate 2018-01-01
-Paragraph 28
-Subparagraph a
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=8&date=2018-03-01&anchor=para_28_a&doctype=Standard
-URIDate 2018-03-16

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 8
-IssueDate 2018-01-01
-Paragraph 23
-Subparagraph a
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=8&date=2018-03-01&anchor=para_23_a&doctype=Standard
-URIDate 2018-03-16

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 8
-IssueDate 2018-01-01
-Paragraph 32
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=8&date=2018-03-01&anchor=para_32&doctype=Standard
-URIDate 2018-03-16

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 8
-IssueDate 2018-01-01
-Paragraph 33
-Subparagraph a
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=8&date=2018-03-01&anchor=para_33_a&doctype=Standard
-URIDate 2018-03-16

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 8
-IssueDate 2018-01-01
-Paragraph 34
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=8&date=2018-03-01&anchor=para_34&doctype=Standard
-URIDate 2018-03-16

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 1
-IssueDate 2018-01-01
-Paragraph 82
-Subparagraph a
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_82_a&doctype=Standard
-URIDate 2018-03-16

Reference 7: http://www.xbrl.org/2003/role/exampleRef
-Name IAS
-Number 1
-IssueDate 2018-01-01
-Paragraph 103
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_103&doctype=Standard
-URIDate 2018-03-16

Reference 8: http://www.xbrl.org/2003/role/exampleRef
-Name IAS
-Number 1
-IssueDate 2018-01-01
-Paragraph 102
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_102&doctype=Standard
-URIDate 2018-03-16

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 5
-IssueDate 2018-01-01
-Paragraph 33
-Subparagraph b
-Clause i
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=5&date=2018-03-01&anchor=para_33_b_i&doctype=Standard
-URIDate 2018-03-16

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 12
-IssueDate 2018-01-01
-Paragraph B12
-Subparagraph b
-Clause v
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=12&date=2018-03-01&anchor=para_B12_b_v&doctype=Appendix&seq=2
-URIDate 2018-03-16

Reference 11: http://www.xbrl.org/2003/role/exampleRef
-Name IFRS
-Number 12
-IssueDate 2018-01-01
-Paragraph B10
-Subparagraph b
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=12&date=2018-03-01&anchor=para_B10_b&doctype=Appendix&seq=2
-URIDate 2018-03-16

+ Details

Revenue - Summary of Revenue by Industry (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2019	Mar. 31, 2018	Mar. 31, 2017
Disclosure of revenue by industry [line items]
Revenue	$ 809,120	$ 757,956	$ 602,546
Insurance [member]
Disclosure of revenue by industry [line items]
Revenue	215,242	194,593	178,196
Diversified businesses including manufacturing, retail, CPG, media and entertainment, and telecom [member]
Disclosure of revenue by industry [line items]
Revenue	142,091	137,049	105,325
Travel and leisure [member]
Disclosure of revenue by industry [line items]
Revenue	140,996	142,091	128,051
Healthcare [member]
Disclosure of revenue by industry [line items]
Revenue	124,109	111,593	40,814
Utilities [member]
Disclosure of revenue by industry [line items]
Revenue	56,334	66,030	56,059
Shipping and logistics [member]
Disclosure of revenue by industry [line items]
Revenue	49,858	33,922	25,638
Consulting and professional services [member]
Disclosure of revenue by industry [line items]
Revenue	44,142	39,683	41,876
Banking and financial services [member]
Disclosure of revenue by industry [line items]
Revenue	$ 36,348	$ 32,995	$ 26,587

Revenue - Summary of Revenue by Contract Type (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2019	Mar. 31, 2018	Mar. 31, 2017
Disclosure of revenue by contract type [line items]
Revenue	$ 809,120	$ 757,956	$ 602,546
Full-time-equivalent [member]
Disclosure of revenue by contract type [line items]
Revenue	522,436	473,898	432,919
Transaction [member]
Disclosure of revenue by contract type [line items]
Revenue	137,219	141,617	106,352
Subscription [member]
Disclosure of revenue by contract type [line items]
Revenue	66,542	58,916	2,139
Fixed price [member]
Disclosure of revenue by contract type [line items]
Revenue	42,512	39,788	27,375
Others [member]
Disclosure of revenue by contract type [line items]
Revenue	$ 40,411	$ 43,735	$ 33,761

Revenue - Additional Information (Detail) $ in Thousands	Apr. 01, 2018 USD ($)
Revenue [abstract]
Contract acquisition cost capitalized	$ 6,821

Revenue - Summary of Movement in Contract Assets (Detail) $ in Thousands	12 Months Ended
	Mar. 31, 2019 USD ($)
Disclosure of contract assets [line items]
Opening Balance	$ 6,240
Impact on adoption of IFRS 15	7,381
Adjusted opening balance	13,621
Additions during the year	21,222
Amortization/recognition during the year	(7,149)
Impairment loss recognized during the year	(508)
Translation adjustments	(959)
Closing Balance	26,227
Sales Commission [member]
Disclosure of contract assets [line items]
Impact on adoption of IFRS 15	6,821
Adjusted opening balance	6,821
Additions during the year	3,182
Amortization/recognition during the year	(1,185)
Impairment loss recognized during the year	(508)
Translation adjustments	(279)
Closing Balance	8,031
Transition activities [member]
Disclosure of contract assets [line items]
Opening Balance	3,038
Impact on adoption of IFRS 15	201
Adjusted opening balance	3,239
Additions during the year	11,507
Amortization/recognition during the year	(1,120)
Translation adjustments	(215)
Closing Balance	13,411
Upfront payments/other contract assets [member]
Disclosure of contract assets [line items]
Opening Balance	3,202
Impact on adoption of IFRS 15	359
Adjusted opening balance	3,561
Additions during the year	6,533
Amortization/recognition during the year	(4,844)
Translation adjustments	(465)
Closing Balance	$ 4,785

Revenue - Summary of Movement in Contract Liabilities (Detail) $ in Thousands	12 Months Ended
	Mar. 31, 2019 USD ($)
Disclosure of contract liabilities [line items]
Opening balance	$ 3,479
Impact on offset with trade receivables and unbilled revenue	5,253
Gross opening balance	8,732
Impact on adoption of IFRS 15	64
Adjusted opening balance	8,796
Additions during the year	67,976
Revenue recognized during the year	(54,920)
Translation adjustments	(543)
Gross closing balance	21,309
Impact on offset with trade receivables and unbilled revenue	(9,273)
Closing balance	12,036
Payments in advance of services [member]
Disclosure of contract liabilities [line items]
Opening balance	1,107
Impact on offset with trade receivables and unbilled revenue	115
Gross opening balance	1,222
Impact on adoption of IFRS 15	64
Adjusted opening balance	1,286
Additions during the year	11,175
Revenue recognized during the year	(2,918)
Translation adjustments	(109)
Gross closing balance	9,434
Impact on offset with trade receivables and unbilled revenue	(2,255)
Closing balance	7,179
Advance billings [member]
Disclosure of contract liabilities [line items]
Opening balance	2,106
Impact on offset with trade receivables and unbilled revenue	4,345
Gross opening balance	6,451
Adjusted opening balance	6,451
Additions during the year	44,940
Revenue recognized during the year	(39,927)
Translation adjustments	(351)
Gross closing balance	11,113
Impact on offset with trade receivables and unbilled revenue	(6,379)
Closing balance	4,734
Others [member]
Disclosure of contract liabilities [line items]
Opening balance	266
Impact on offset with trade receivables and unbilled revenue	793
Gross opening balance	1,059
Adjusted opening balance	1,059
Additions during the year	11,861
Revenue recognized during the year	(12,075)
Translation adjustments	(83)
Gross closing balance	762
Impact on offset with trade receivables and unbilled revenue	(639)
Closing balance	$ 123

Revenue - Summary of Estimated Revenue Expected to be Recognized in Future Related to Remaining Performance Obligations (Detail) $ in Thousands	Mar. 31, 2019 USD ($)
Disclosure of performance obligations [line items]
Transaction price allocated to remaining performance obligations	$ 27,723
Less than 1 Year [member]
Disclosure of performance obligations [line items]
Transaction price allocated to remaining performance obligations	15,635
1-2 years [member]
Disclosure of performance obligations [line items]
Transaction price allocated to remaining performance obligations	10,182
2-5 years [member]
Disclosure of performance obligations [line items]
Transaction price allocated to remaining performance obligations	1,906
More than 5 years [member]
Disclosure of performance obligations [line items]
Transaction price allocated to remaining performance obligations

Expenses by Nature - Summary of Expenses by Nature (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2019	Mar. 31, 2018	Mar. 31, 2017
Expenses by nature [abstract]
Employee cost	$ 468,124	$ 450,956	$ 343,318
Repair payments	15,166	16,970	24,102
Facilities cost	91,393	89,037	75,383
Depreciation	20,334	19,954	16,903
Legal and professional expenses	20,019	22,972	15,902
Travel expenses	22,757	23,748	18,563
Others	40,277	38,886	33,526
Total cost of revenue, selling and marketing and general and administrative expenses	$ 678,070	$ 662,523	$ 527,697

Finance Expense - Summary of Finance Expense (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2019	Mar. 31, 2018	Mar. 31, 2017
Analysis of income and expense [abstract]
Interest expense	$ 3,266	$ 3,215	$ 424
(Gain)/loss on interest rate swaps	(422)	561	71
Debt issue cost	360	488	52
Total	$ 3,204	$ 4,264	$ 547

Other Income, Net - Summary of Other Income, Net (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2019	Mar. 31, 2018	Mar. 31, 2017
Analysis of income and expense [abstract]
Interest income	$ 2,556	$ 3,693	$ 2,083
Dividend income	32	3,570	4,131
Net gain arising on financial assets designated as FVTPL	7,947	3	6
Others, net	4,059	3,964	2,469
Total	$ 14,594	$ 11,230	$ 8,689

Share-based Payments - Additional Information (Detail)	12 Months Ended
Share-based Payments - Additional Information (Detail)	Mar. 31, 2019 USD ($) yr $ / shares shares	Mar. 31, 2018 USD ($) yr $ / shares shares	Mar. 31, 2017 USD ($) yr $ / shares shares
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of shares available for future grants \| shares	3,303,952
Number of shares issued upon exercise of share options and RSUs \| shares	719,140	1,521,521	906,255
Total cash received from option exercised		$ 1,347,000	$ 8,941,000
Share-based compensation expense	$ 30,305,000	30,565,000	23,036,000
2006 Incentive award plan [member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Aggregate intrinsic value of options exercised	$ 0	$ 180,000	$ 2,697,000
Total grant date fair value of options vested \| shares	0	0	0
Total cash received from option exercised	$ 0	$ 1,347,000	$ 8,941,000
Number of options granted	0	0	0
Weighted average share price of options exercised	$ 0.00	$ 30.44	$ 27.46
Exercise price per options outstanding	$ 0	$ 0
Weighted average remaining contractual term \| yr	0	0	0.10
PSUs [member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Vesting period		Three years
Unrecognized compensation cost related to unvested other equity instruments	$ 7,055,000
Weighted average grant date fair value	47.54	$ 30.35	$ 31.12
Aggregate intrinsic value of share units exercised	15,077,000	17,737,000	4,237,000
Total grant date fair value of units vested	$ 9,535,000	$ 8,696,000	$ 6,280,000
Weighted average share price of share units exercised other equity instruments \| $ / shares	$ 50.75	$ 35.01	$ 29.89
Number of other equity instruments issued in share-based payment arrangement	199,303	400,463
Expected weighted average period for recognition of compensation cost other equity instruments \| yr	2.2
Share-based options [member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Share-based incentive plan - term	10 years
Share-based options [member] \| Top of range [member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Vesting period	Four years
Restricted share units (RSUs) [member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Share-based incentive plan - term	10 years
Restricted share units (RSUs) [member] \| Top of range [member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Vesting period	Four years
RSUs dependent on non-market performance condition [member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Unrecognized compensation cost related to unvested other equity instruments	$ 7,276,000
Expected weighted average period for recognition of compensation cost other equity instruments \| yr	2.7
Weighted average grant date fair value	$ 47.89	$ 30.85	$ 30.26
Aggregate intrinsic value of share units exercised	21,324,000	34,339,000	9,991,000
Total grant date fair value of units vested	$ 15,964,000	$ 16,931,000	$ 14,631,000
Weighted average share price of share units exercised other equity instruments \| $ / shares	$ 50.52	$ 35.73	$ 29.08
Number of other equity instruments issued in share-based payment arrangement	383,229	497,689
RSUs dependent on market performance condition [member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Unrecognized compensation cost related to unvested other equity instruments	$ 103,000
Expected weighted average period for recognition of compensation cost other equity instruments \| yr	0.7
Weighted average grant date fair value	$ 0.00	$ 0.00	$ 12.56
Additional cost as a result of modification in respect of modified share awards	1,185,000
Incremental cost recognized in the current year in respect of such modified RSUs	$ 540,000	$ 540,000
Number of other equity instruments issued in share-based payment arrangement	0	0
RSUs related total shareholders return [member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Unrecognized compensation cost related to unvested other equity instruments	$ 4,589,000
Expected weighted average period for recognition of compensation cost other equity instruments \| yr	1.7
Weighted average grant date fair value	$ 57.20	$ 36.52
Number of other equity instruments issued in share-based payment arrangement	166,760	248,655
Share-based compensation expense	$ 2,886,000	$ 1,368,000
RSUs BBBEE Program In South Africa [member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Vesting period	Four years
Number of other equity instruments issued in share-based payment arrangement	14,250	32,050
Share-based compensation expense	$ 760,000	$ 547,000	$ 0
Unamortized Share based compensation	$ 3,040,000

Share-based Payments - Summary of Share-based Compensation Expense (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2019	Mar. 31, 2018	Mar. 31, 2017
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Share-based compensation expense	$ 30,305	$ 30,565	$ 23,036
Cost of revenue [member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Share-based compensation expense	4,278	3,770	2,765
Selling and marketing expenses [member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Share-based compensation expense	3,983	2,557	1,723
General and administrative expenses [member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Share-based compensation expense	$ 22,044	$ 24,238	$ 18,548

Share-based Payments - Movements in Number of Options Outstanding under 2006 Incentive Award Plan and Related Weighted Average Exercise Prices (Detail) - 2006 Incentive award plan [member]	12 Months Ended
	Mar. 31, 2018 USD ($) yr	Mar. 31, 2019 USD ($) yr	Mar. 31, 2017 yr
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Beginning balance	117,179
Exercised	(48,227)
Lapsed	(68,952)
Weighted average exercise price, Beginning balance	$ 27.25
Options exercisable		0
Weighted average exercise price, Exercised	7.63
Weighted average exercise price, Lapsed	7.87
Aggregate intrinsic value, Beginning balance	$ 163,000
Weighted average exercise price, Options exercisable		$ 0
Weighted average remaining contract term (in years) \| yr	0	0	0.10
Aggregate intrinsic value, Options exercisable		$ 0
Weighted average remaining contract term (in years), Options exercisable \| yr		0

Share-based Payments - Movements in Number of Restricted Share Units Dependent on Non-market Performance Condition Outstanding under 2006 and 2016 Incentive Award Plan and Related Weighted Average Fair Values (Detail) - RSUs dependent on non-market performance condition [member]	12 Months Ended
	Mar. 31, 2019 USD ($) yr	Mar. 31, 2018 USD ($) yr	Mar. 31, 2017 USD ($) yr
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Beginning balance	1,072,833	1,573,246
Granted	383,229	497,689
Exercised	(422,088)	(961,111)
Forfeited	(70,723)	(34,775)
Lapsed	(10,856)	(2,216)
Ending balance	952,395	1,072,833	1,573,246
Weighted average fair value, Beginning balance	$ 27.05	$ 22.47
Exercisable	410,948
Weighted average fair value, Granted	$ 47.89	30.85
Weighted average fair value, Exercised	28.40	21.45
Weighted average fair value, Forfeited	36.08	29.07
Weighted average fair value, Lapsed	8.22	23.47
Weighted average fair value, Ending balance	34.38	$ 27.05	$ 22.47
Weighted average fair value, exercisable	$ 27.40
Weighted average remaining contract term (in years) \| yr	7.62	7.75	7.50
Weighted average remaining contract term (in years), exercisable \| yr	6.33
Aggregate intrinsic value	$ 50,734,000	$ 48,632,000	$ 45,011,000
Aggregate intrinsic value, exercisable	$ 21,891,000

Share-based Payments - Movements in Number of Restricted Share Units Dependent on Market Performance Condition Outstanding under 2006 and 2016 Incentive Award Plan and Related Weighted Average Fair Values (Detail) - RSUs dependent on market performance condition [member]	12 Months Ended
	Mar. 31, 2019 USD ($) yr	Mar. 31, 2018 USD ($) yr	Mar. 31, 2017 USD ($) yr
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Beginning balance	203,990	203,990
Granted	0	0
Exercised	0	0
Forfeited	0	0
Lapsed	0	0
Ending balance	203,990	203,990	203,990
Weighted average fair value, Beginning balance	$ 13.21	$ 13.21
Exercisable	5,000
Weighted average fair value, Granted	$ 0	0
Weighted average fair value, Ending balance	13.21	$ 13.21	$ 13.21
Exercisable	$ 14.30
Weighted average remaining contract term (in years) \| yr	6.10	7.10	8.10
Weighted average remaining contract term (in years), exercisable \| yr	7.08
Aggregate intrinsic value	$ 10,867,000	$ 9,247,000	$ 5,836,000
Aggregate intrinsic value, exercisable	$ 266,000

Share-based Payments - Summary of RSUs related to Total Shareholder's Return ('TSR') (Detail) - RSUs related total shareholders return [member]	12 Months Ended
	Mar. 31, 2019 USD ($) yr	Mar. 31, 2018 USD ($) yr
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Beginning balance	248,655
Granted	166,760	248,655
Exercised	0	0
Forfeited	(62,040)
Lapsed	0	0
Ending balance	353,375	248,655
Weighted average fair value, Beginning balance	$ 36.52
RSUs exercisable	0
Weighted average fair value, Granted	$ 57.20	$ 36.52
Weighted average fair value, Exercised	0	0
Weighted average fair value, Forfeited	44.15
Weighted average fair value, Lapsed	0	0
Weighted average fair value, Ending balance	44.94	$ 36.52
Weighted average fair value, exercisable	$ 0
Weighted average remaining contract term (in years) \| yr	8.49	9.08
Weighted average remaining contract term (in years), exercisable \| yr	0
Aggregate intrinsic value	$ 18,824,000	$ 11,272,000
Aggregate intrinsic value, exercisable	$ 0

Share-based Payments - Movements in Number of Performance Share Units Outstanding under 2006 and 2016 Incentive Award Plan and Related Weighted Average Fair Values (Detail) - PSUs [member]	12 Months Ended
	Mar. 31, 2019 USD ($) yr	Mar. 31, 2018 USD ($) yr	Mar. 31, 2017 USD ($) yr
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Beginning balance	1,059,975	1,184,852
Granted	199,303	400,463
Exercised	(297,052)	(506,660)
Forfeited	(48,467)	(18,681)
Ending balance	913,759	1,059,975	1,184,852
Weighted average fair value, Beginning balance	$ 26.36	$ 21.00
Exercisable	272,977
Weighted average fair value, Granted	$ 47.54	30.35
Weighted average fair value, Exercised	23.25	16.79
Weighted average fair value, Forfeited	30.06	29.38
Weighted average fair value, Ending balance	29.80	$ 26.36	$ 21.00
Weighted average fair value, exercisable	$ 21.91
Weighted average remaining contract term (in years) \| yr	7.13	7.51	7.36
Weighted average remaining contract term (in years), exercisable \| yr	5.59
Aggregate intrinsic value	$ 48,674,000	$ 48,048,000	$ 33,899,000
Aggregate intrinsic value, exercisable	$ 14,541,000

Income Taxes - Domestic and Foreign Source Component of Profit/(Loss) Before Income Taxes (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2019	Mar. 31, 2018	Mar. 31, 2017
Disclosure of income taxes [Line Items]
Profit before income taxes	$ 131,152	$ 101,867	$ 55,293
Domestic [member]
Disclosure of income taxes [Line Items]
Profit before income taxes	(2,742)	(4,439)	(5,342)
Foreign [member]
Disclosure of income taxes [Line Items]
Profit before income taxes	$ 133,894	$ 106,306	$ 60,635

Income Taxes - Provision for Income Taxes (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2019	Mar. 31, 2018	Mar. 31, 2017
Disclosure of income taxes [Line Items]
Current taxes	$ 27,526	$ 24,494	$ 25,785
Deferred taxes	(1,807)	(9,063)	(8,255)
Income tax expense	25,719	15,431	17,530
Foreign [member]
Disclosure of income taxes [Line Items]
Current taxes	27,526	24,494	25,785
Deferred taxes	$ (1,807)	$ (9,063)	$ (8,255)

- Definition

The aggregate amount included in the determination of profit (loss) for the period in respect of current tax and deferred tax. [Refer: Current tax expense (income); Deferred tax expense (income)]

+ References + Details

Income Tax - Additional Information (Detail) - USD ($)			12 Months Ended
Income Tax - Additional Information (Detail) - USD ($)	Apr. 01, 2018	Mar. 21, 2009	Mar. 31, 2019	Mar. 31, 2018	Mar. 31, 2017	Mar. 31, 2015
Disclosure of income taxes [Line Items]
Provision for income taxes			$ 25,719,000	$ 15,431,000	$ 17,530,000
Corporate tax rate				0.00%
Deferred tax liability derecognized	$ 11,816,000		10,706,000	$ 11,812,000
Provision for income taxes			$ 15,743,000	$ 9,368,000	$ 5,171,000
Decrease in basic earnings loss per share			$ 0.31	$ 0.19	$ 0.10
Decrease in diluted earnings loss per share			$ 0.30	$ 0.18	$ 0.10
Unused tax losses for which no deferred tax asset recognized			$ 18,270,000
Temporary difference on which deferred tax liability has not been recognized amounts			617,038,000	$ 494,571,000	$ 401,857,000
Income tax reserve			11,658,000	12,370,000
Deposit of disputed amounts with tax authorities			12,644,000	13,416,000
Payment of service tax and related penalty		$ 5,034,000
Value Edge Research Services Private Limited [member]
Disclosure of income taxes [Line Items]
Deferred tax liability derecognized				1,686,000
Legal proceedings contingent liability [member]
Disclosure of income taxes [Line Items]
Estimated amount of additional taxes			55,135,000	45,002,000
Estimated amount of additional taxes, interest			$ 18,413,000	13,897,000
Domestic [member]
Disclosure of income taxes [Line Items]
Provision for income taxes				$ 0
Pune Mumbai and Chennai in India [member] \| 2017 - 2026 [member]
Disclosure of income taxes [Line Items]
Percentage of income tax exemption					50.00%
New Pune and Gurgaon in India [member] \| Until 2019 [member]
Disclosure of income taxes [Line Items]
Percentage of income tax exemption						100.00%
New Pune and Gurgaon in India [member] \| 2020 - 2029 [member]
Disclosure of income taxes [Line Items]
Percentage of income tax exemption						50.00%
New Pune and Gurgaon in India [member] \| Until 2022 [member]
Disclosure of income taxes [Line Items]
Percentage of income tax exemption				100.00%
New Pune and Gurgaon in India [member] \| 2023 - 2032 [member]
Disclosure of income taxes [Line Items]
Percentage of income tax exemption				50.00%
India [member]
Disclosure of income taxes [Line Items]
Percentage of minimum alternative tax			21.55%
Estimated amount of additional taxes			$ 31,796,000	$ 43,583,000
Estimated amount of additional taxes, interest			$ 10,926,000	$ 17,234,000
Costa Rica [Member] \| 2018 - 2021 [member]
Disclosure of income taxes [Line Items]
Percentage of income tax exemption			50.00%
Sri Lanka [member] \| Changes in tax rates or tax laws enacted or announced [member]
Disclosure of income taxes [Line Items]
Corporate tax rate	14.00%
New Noida and Pune India [member] \| Until 2023 [member]
Disclosure of income taxes [Line Items]
Percentage of income tax exemption			100.00%
New Noida and Pune India [member] \| 2024 - 2023 [member]
Disclosure of income taxes [Line Items]
Percentage of income tax exemption			50.00%
USA [Member
Disclosure of income taxes [Line Items]
Corporate tax rate					35.00%
USA [Member \| Changes in tax rates or tax laws enacted or announced [member]
Disclosure of income taxes [Line Items]
Corporate tax rate				21.00%
Tax effect from change in tax rate			$ 414,000	$ (5,212,000)
Reduction in effective tax rate			0.30%

Income Taxes - Income Taxes Recognized Directly in Equity (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2019	Mar. 31, 2018	Mar. 31, 2017
Current and deferred tax relating to items charged or credited directly to equity [abstract]
Excess tax deductions related to share-based payments	$ (1,260)	$ (685)	$ (270)
Excess tax deductions related to share-based payments	46	(1,135)	715
Total income tax recognized directly in equity	$ (1,214)	$ (1,820)	$ 445

Income Taxes - Income Taxes Recognized in Other Comprehensive Income (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2019	Mar. 31, 2018	Mar. 31, 2017
Income tax relating to components of other comprehensive income [abstract]
Current taxes	$ 0	$ 0	$ 0
Unrealized gain/(loss) on cash flow hedging derivatives	1,877	(9,409)	6,921
Pension liability	(939)
Total income tax recognized directly in other comprehensive income	$ 938	$ (9,409)	$ 6,921

Income Taxes - Reconciliation of Estimated Income Tax to Income Tax Expense (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2019	Mar. 31, 2018	Mar. 31, 2017
Major components of tax expense (income) [abstract]
Profit before income taxes	$ 131,152	$ 101,867	$ 55,293
Income tax expense at tax rates applicable to individual entities	41,264	32,702	21,765
Effect of:
Items not deductible for tax	544	221	455
Exempt income	(16,024)	(11,250)	(7,706)
Non tax deductible goodwill impairment			4,335
(Gain)/loss in respect of which deferred tax (liability)/asset not recognized due to uncertainty and ineligibility to carry forward	138	324	(105)
Recognition of unutilized tax benefits / Unrecognized losses utilized	(841)		(1,220)
Temporary difference that will reverse during tax holiday period	614	22	1,580
Change in tax rate and law	(401)	(5,685)	78
Provision for uncertain tax position			(1,499)
State taxes	620	317	14
Due to acquisitions and merger		(1,686)
One time tax on undistributed earnings		266
Others, net	(195)	200	(167)
Income tax expense	$ 25,719	$ 15,431	$ 17,530

Income Taxes - Summary of Deferred Taxes Arising from Temporary Differences and Unused Tax Losses (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2019	Mar. 31, 2018	Mar. 31, 2017
Disclosure of temporary difference, unused tax losses and unused tax credits [Line Items]
Opening balance	$ (15,583)	$ 4,113	$ (20,733)
Additions due to acquisition during the year	1,780	17	25,380
Recognized in statement of income	(1,807)	(9,063)	(8,255)
Recognized in equity	(46)	1,135	(715)
Recognized in/ Reclassified from other comprehensive income	938	(9,409)	6,921
Foreign currency translation	1,560	(106)	85
Closing balance	(13,066)	(15,583)	4,113
Deferred tax liabilities [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [Line Items]
Opening balance	15,529	34,530	5,253
Additions due to acquisition during the year		6	24,577
Recognized in statement of income	476	(9,835)	(2,742)
Recognized in/ Reclassified from other comprehensive income	1,877	(9,409)	6,921
Foreign currency translation	(76)	237	521
Closing balance	17,806	15,529	34,530
Deferred tax liabilities [member] \| Intangible assets other than goodwill [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [Line Items]
Opening balance	12,662	21,123	(712)
Additions due to acquisition during the year		6	24,577
Recognized in statement of income	(573)	(8,555)	(2,769)
Foreign currency translation	94	88	27
Closing balance	12,183	12,662	21,123
Deferred tax liabilities [member] \| Unrealized gain/(loss) on cash flow hedging and investment [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [Line Items]
Opening balance	1,759	12,294	4,857
Recognized in statement of income	46	(1,280)	27
Recognized in/ Reclassified from other comprehensive income	1,877	(9,409)	6,921
Foreign currency translation	(143)	154	489
Closing balance	3,539	1,759	12,294
Deferred tax liabilities [member] \| Others [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [Line Items]
Opening balance	1,108	1,113	1,108
Recognized in statement of income	1,003
Foreign currency translation	(27)	(5)	5
Closing balance	2,084	1,108	1,113
Deferred tax assets [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [Line Items]
Opening balance	(31,112)	(30,417)	(25,986)
Additions due to acquisition during the year	1,780	11	803
Recognized in statement of income	(2,283)	772	(5,513)
Recognized in equity	(46)	1,135	(715)
Recognized in/ Reclassified from other comprehensive income	(939)
Foreign currency translation	1,636	(343)	(436)
Closing balance	(30,872)	(31,112)	(30,417)
Deferred tax assets [member] \| Others [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [Line Items]
Opening balance	(328)	(975)	(362)
Additions due to acquisition during the year	(3)
Recognized in statement of income	(174)	661	(679)
Foreign currency translation	23	(14)	66
Closing balance	(482)	(328)	(975)
Deferred tax assets [member] \| Property and equipment [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [Line Items]
Opening balance	(7,291)	(5,648)	(5,512)
Additions due to acquisition during the year		11	873
Recognized in statement of income	(321)	(1,623)	(932)
Foreign currency translation	539	(31)	(77)
Closing balance	(7,073)	(7,291)	(5,648)
Deferred tax assets [member] \| Net operating loss carryforward [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [Line Items]
Opening balance	(2,879)	(5,722)	(3,684)
Recognized in statement of income	1,559	2,950	(2,026)
Foreign currency translation	33	(107)	(12)
Closing balance	(1,287)	(2,879)	(5,722)
Deferred tax assets [member] \| Accruals deductible on actual payment [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [Line Items]
Opening balance	(7,424)	(5,641)	(5,352)
Additions due to acquisition during the year	1,783		(70)
Recognized in statement of income	(1,214)	(1,661)	1
Recognized in/ Reclassified from other comprehensive income	(939)
Foreign currency translation	436	(122)	(220)
Closing balance	(7,358)	(7,424)	(5,641)
Deferred tax assets [member] \| Share-based payment arrangements [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [Line Items]
Opening balance	(12,770)	(12,264)	(11,008)
Recognized in statement of income	(1,980)	702	(1,781)
Recognized in equity	(46)	1,135	(715)
Foreign currency translation	584	(73)	(190)
Closing balance	(14,120)	(12,770)	(12,264)
Deferred tax assets [member] \| Minimum alternate tax [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [Line Items]
Opening balance	(420)	(167)	(68)
Recognized in statement of income	(153)	(257)	(96)
Foreign currency translation	21	4	(3)
Closing balance	$ (552)	$ (420)	$ (167)

Income Taxes - Deferred Tax Presented in Consolidated Statement of Financial Position (Detail) - USD ($) $ in Thousands	Mar. 31, 2019	Mar. 31, 2018
Deferred tax assets and liabilities [abstract]
Deferred tax assets	$ 23,772	$ 27,395
Deferred tax liabilities	(10,706)	(11,812)
Net deferred tax assets	$ 13,066	$ 15,583

Earnings Per Share - Computation of Basic and Diluted Earnings Per Share (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2019	Mar. 31, 2018	Mar. 31, 2017
Numerator:
Profit	$ 105,433	$ 86,436	$ 37,763
Denominator:
Basic weighted average ordinary shares outstanding	50,139,389	50,388,440	50,582,852
Dilutive impact of equivalent stock options and RSUs	2,138,724	2,527,160	2,357,456
Diluted weighted average ordinary shares outstanding	52,278,113	52,915,600	52,940,308

- Definition

The total of income less expenses from continuing and discontinued operations, excluding the components of other comprehensive income. [Refer: Other comprehensive income]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 7
-IssueDate 2018-01-01
-Paragraph 18
-Subparagraph b
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=7&date=2018-03-01&anchor=para_18_b&doctype=Standard
-URIDate 2018-03-16

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 1
-IssueDate 2018-01-01
-Paragraph 24
-Subparagraph b
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=1&date=2018-03-01&anchor=para_24_b&doctype=Standard
-URIDate 2018-03-16

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 1
-IssueDate 2018-01-01
-Paragraph 32
-Subparagraph a
-Clause ii
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=1&date=2018-03-01&anchor=para_32_a_ii&doctype=Standard
-URIDate 2018-03-16

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 8
-IssueDate 2018-01-01
-Paragraph 28
-Subparagraph b
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=8&date=2018-03-01&anchor=para_28_b&doctype=Standard
-URIDate 2018-03-16

Reference 5: http://www.xbrl.org/2003/role/exampleRef
-Note Effective on first application of IFRS 9
-Name IFRS
-Number 4
-IssueDate 2018-01-01
-Paragraph 39L
-Subparagraph e
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=4&date=2018-03-02&anchor=para_39L_e&doctype=Standard&book=b
-URIDate 2018-03-16

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 8
-IssueDate 2018-01-01
-Paragraph 23
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=8&date=2018-03-01&anchor=para_23&doctype=Standard
-URIDate 2018-03-16

Reference 7: http://www.xbrl.org/2003/role/exampleRef
-Name IFRS
-Number 12
-IssueDate 2018-01-01
-Paragraph B10
-Subparagraph b
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=12&date=2018-03-01&anchor=para_B10_b&doctype=Appendix&seq=2
-URIDate 2018-03-16

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 1
-IssueDate 2018-01-01
-Paragraph 106
-Subparagraph d
-Clause i
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_106_d_i&doctype=Standard
-URIDate 2018-03-16

Reference 9: http://www.xbrl.org/2003/role/exampleRef
-Note Effective 2021-01-01
-Name IFRS
-Number 17
-IssueDate 2018-01-01
-Paragraph 113
-Subparagraph b
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=17&date=2018-03-01&anchor=para_113_b&doctype=Standard
-URIDate 2018-03-16

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 1
-IssueDate 2018-01-01
-Paragraph 81A
-Subparagraph a
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_81A_a&doctype=Standard
-URIDate 2018-03-16

+ Details

Earning Per Share - Additional Information (Detail) - shares	12 Months Ended
	Mar. 31, 2019	Mar. 31, 2018	Mar. 31, 2017
Earnings per share [abstract]
Shares excluded from the calculation of diluted EPS options and RSUs since their effect is anti-dilutive	33,025	27,350	5,200

Related Party - List of the Company's Subsidiaries (Detail) - Subsidiary			12 Months Ended
	Mar. 15, 2017	Jun. 14, 2016	Mar. 31, 2019	Mar. 31, 2018
WNS Global Services (UK) Limited [member]
Disclosure of transactions between related parties [Line Items]
Proportion of ownership interest			71.70%
WNS Global Services SA (Pty) Limited [Member] \| WNS B-BBEE Staff Share Trust [Member]
Disclosure of transactions between related parties [Line Items]
Proportion of ownership interest			10.00%
WNS Global Services SA (Pty) Limited [Member] \| WNS Global Services (UK) Limited [member]
Disclosure of transactions between related parties [Line Items]
Proportion of ownership interest			90.00%
WNS Global Services Private Limited [member] \| WNS Customer Solutions (Singapore) Private Limited [member]
Disclosure of transactions between related parties [Line Items]
Proportion of ownership interest			20.00%
WNS Global Services Private Limited [member] \| WNS Global Services (UK) Limited [member]
Disclosure of transactions between related parties [Line Items]
Proportion of ownership interest			28.30%
WNS Global Services Private Limited [member] \| WNS (Mauritius) Limited [member]
Disclosure of transactions between related parties [Line Items]
Proportion of ownership interest			80.00%
MTS HealthHelp Inc. [member] \| HealthHelp Holdings LLC [member]
Disclosure of transactions between related parties [Line Items]
Proportion of ownership interest	63.70%
WNS North America Inc. [member] \| HealthHelp Holdings LLC [member]
Disclosure of transactions between related parties [Line Items]
Proportion of ownership interest	36.30%
Value Edge Research Services Private Limited [member]
Disclosure of transactions between related parties [Line Items]
Number of subsidiaries acquired		3
WNS Assistance Limited [member] \| WNS Legal Assistance LLP [member]
Disclosure of transactions between related parties [Line Items]
Proportion of ownership interest			98.75%
WNS Assistance (Legal) Limited [member] \| WNS Legal Assistance LLP [member]
Disclosure of transactions between related parties [Line Items]
Proportion of ownership interest			1.25%
WNS Legal Assistance LLP [member] \| Prettys Solicitors LLP [member]
Disclosure of transactions between related parties [Line Items]
Proportion of ownership interest				20.00%

Related Party - Key Management Personnel Compensation (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2019	Mar. 31, 2018	Mar. 31, 2017
Disclosure of transactions between related parties [abstract]
Remuneration and short-term benefits	$ 6,464	$ 6,614	$ 4,592
Defined contribution plan	97	94	89
Other benefits	16	17	15
Share-based compensation expense	$ 14,957	$ 17,677	$ 13,347

Operating Segments - Additional Information (Detail)	12 Months Ended
Operating Segments - Additional Information (Detail)	Mar. 31, 2019 Customer Segment	Mar. 31, 2018 Customer	Mar. 31, 2017
Disclosure of operating segments [Line Items]
Number of reportable segment \| Segment	2
WNS Global BPM segment [member]
Disclosure of operating segments [Line Items]
Number of clients individually accounted for more than 10% of total revenue \| Customer	0	0
Percentage of revenue from top customer			9.00%
Percentage of trade receivables of top customer			7.10%

Operating Segments - Segment Results for Operating Segments (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2019	Mar. 31, 2018	Mar. 31, 2017	Apr. 01, 2018
Disclosure of operating segments [Line Items]
Revenue	$ 809,120	$ 757,956	$ 602,546
Payments to repair centers	15,166	16,970	24,102
Revenue less repair payments (non-GAAP)	793,954	740,986	578,444
Depreciation	20,334	19,954	16,903
Other costs	607,770	580,061	449,142
Impairment of goodwill	0	0	21,673
Other income, net	(14,594)	(11,230)	(8,689)
Finance expense	3,204	4,264	547
Income tax expense	25,719	15,431	17,530
Segment profit/(loss)	151,521	132,506	81,338
Amortization of intangible assets	15,783	15,505	20,539
Share-based compensation expense	30,305	30,565	23,036
Profit after tax	105,433	86,436	37,763
Addition to non-current assets	31,807	32,538	111,733
Total assets, net of elimination	785,630	759,563	704,123	$ 765,158
Total liabilities, net of elimination	233,211	264,607	289,057	$ 264,675
External customers [member]
Disclosure of operating segments [Line Items]
Revenue	809,120	757,956	602,546
Operating segments [member]
Disclosure of operating segments [Line Items]
Segment operating profit/(loss)	165,850	140,971	90,726
Segment profit/(loss) before income taxes	177,240	147,937	98,868
Operating segments [member] \| WNS global BPM [member]
Disclosure of operating segments [Line Items]
Revenue	774,309	722,600	557,983
Revenue less repair payments (non-GAAP)	774,309	722,600	557,983
Depreciation	20,130	19,682	16,598
Other costs	588,289	561,870	429,074
Segment operating profit/(loss)	165,890	141,048	112,311
Other income, net	(12,572)	(9,757)	(7,785)
Finance expense	3,204	4,065	547
Segment profit/(loss) before income taxes	175,258	146,740	119,549
Income tax expense	25,503	15,319	17,441
Segment profit/(loss)	149,755	131,421	102,108
Addition to non-current assets	29,583	32,337	111,280
Total assets, net of elimination	667,261	633,186	590,974
Total liabilities, net of elimination	156,298	181,627	214,155
Operating segments [member] \| WNS global BPM [member] \| External customers [member]
Disclosure of operating segments [Line Items]
Revenue	774,235	722,542	557,904
Operating segments [member] \| WNS Auto Claims BPM [member]
Disclosure of operating segments [Line Items]
Revenue	34,885	35,414	44,642
Payments to repair centers	15,166	16,970	24,102
Revenue less repair payments (non-GAAP)	19,719	18,444	20,540
Depreciation	204	272	305
Other costs	19,555	18,249	20,147
Impairment of goodwill			21,673
Segment operating profit/(loss)	(40)	(77)	(21,585)
Other income, net	(2,022)	(1,473)	(904)
Finance expense		199
Segment profit/(loss) before income taxes	1,982	1,197	(20,681)
Income tax expense	216	112	89
Segment profit/(loss)	1,766	1,085	(20,770)
Addition to non-current assets	2,224	201	453
Total assets, net of elimination	118,369	126,377	113,149
Total liabilities, net of elimination	76,913	82,980	74,902
Operating segments [member] \| WNS Auto Claims BPM [member] \| External customers [member]
Disclosure of operating segments [Line Items]
Revenue	34,885	35,414	44,642
Inter segments [member]
Disclosure of operating segments [Line Items]
Revenue	(74)	(58)	(79)
Revenue less repair payments (non-GAAP)	(74)	(58)	(79)
Other costs	$ (74)	$ (58)	$ (79)

Operating Segments - External Revenue and Non-current Assets (Excluding Goodwill and Intangible Assets) by Geographic Area (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2019	Mar. 31, 2018	Mar. 31, 2017
Disclosure of geographical areas [Line Items]
Revenue	$ 809,120	$ 757,956	$ 602,546
Non-current assets (excluding goodwill and intangible assets)	60,998	60,606
UK [member]
Disclosure of geographical areas [Line Items]
Revenue	253,962	258,863	248,588
Non-current assets (excluding goodwill and intangible assets)	2,144	756
USA [Member
Disclosure of geographical areas [Line Items]
Revenue	335,880	308,436	196,193
Non-current assets (excluding goodwill and intangible assets)	3,777	5,112
India [member]
Disclosure of geographical areas [Line Items]
Non-current assets (excluding goodwill and intangible assets)	26,708	26,167
South Africa [member]
Disclosure of geographical areas [Line Items]
Revenue	38,866	42,841	42,717
Non-current assets (excluding goodwill and intangible assets)	6,374	10,529
Philippines [member]
Disclosure of geographical areas [Line Items]
Non-current assets (excluding goodwill and intangible assets)	18,797	14,050
Rest of the world [member]
Disclosure of geographical areas [Line Items]
Revenue	46,842	34,021	28,501
Non-current assets (excluding goodwill and intangible assets)	3,198	3,992
Europe (excluding UK) [member]
Disclosure of geographical areas [Line Items]
Revenue	56,383	47,169	37,494
Australia [member]
Disclosure of geographical areas [Line Items]
Revenue	$ 77,187	$ 66,626	$ 49,053

Commitment and Contingencies - Future Minimum Lease Payments under Non-cancelable Operating Leases (Detail) $ in Thousands	12 Months Ended
	Mar. 31, 2019 USD ($)
Disclosure of finance lease and operating lease by lessee [line items]
Minimum lease payments	$ 161,919
Less than 1 Year [member]
Disclosure of finance lease and operating lease by lessee [line items]
Minimum lease payments	30,505
1-3 years [member]
Disclosure of finance lease and operating lease by lessee [line items]
Minimum lease payments	54,534
3-5 years [member]
Disclosure of finance lease and operating lease by lessee [line items]
Minimum lease payments	41,951
More than 5 years [member]
Disclosure of finance lease and operating lease by lessee [line items]
Minimum lease payments	$ 34,929

Commitment and Contingencies - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2019	Mar. 31, 2018	Mar. 31, 2017
Commitments and contingencies [line items]
Rental expense	$ 35,909	$ 33,685	$ 27,712
Commitments net	10,778	5,762
Bank guarantees	1,352	2,579
Restricted time deposits	$ 564	$ 575
Bottom of range [member]
Commitments and contingencies [line items]
Bank guarantees, remaining expiry term	1 year
Top of range [member]
Commitments and contingencies [line items]
Bank guarantees, remaining expiry term	5 years

Additional Capital Disclosures - Summary of Capital Structure (Detail) - USD ($) $ in Thousands	Mar. 31, 2019	Apr. 01, 2018	Mar. 31, 2018	Mar. 31, 2017	Mar. 31, 2016
Disclosure of objectives, policies and processes for managing capital [abstract]
Total equity attributable to the equity shareholders of the Company	$ 552,419	$ 500,483	$ 494,956	$ 415,066	$ 408,189
As percentage of total capital	90.00%		85.00%
Long term debt	$ 61,800		$ 89,900
Long term debt	$ 61,800		$ 89,900
As percentage of total capital	10.00%		15.00%
Total capital (debt and equity)	$ 614,219		$ 584,856
Percentage of change in total equity attributable to the equity shareholders of the Company	19.00%
Percentage of change in long term debt	(24.00%)
Percentage of change in total debt	(24.00%)
Percentage of change in total capital (debt and equity)	10.00%

Additional Capital Disclosures - Summary of Capital Structure (Parenthetical) (Detail) - USD ($) $ in Thousands	Mar. 31, 2019	Mar. 31, 2018
Disclosure of objectives, policies and processes for managing capital [abstract]
Unamortised debt issuance cost	$ 409	$ 769

Additional Capital Disclosures - Additional Information (Detail)	Mar. 31, 2019	Mar. 31, 2018
Disclosure of objectives, policies and processes for managing capital [abstract]
Borrowings percentage of outstanding share capital	10.00%	15.00%