View Filing Data

$ 401,230

$ 504,468

$ 440,055

$ 422,623

710,045

693,085

210,006

^[1],[2]

236,342

1,321,281

1,433,895

211,382

207,030

94,212

^[3]

76,929

825

886

135,028

131,590

1,386,408

1,337,122

$ 1,069,408

^[2],[3]

160,110

147,383

^[1],[2]

262,169

3,456,629

3,449,621

330,000

170,000

33,476

39,226

14,436

15,050

73,567

30,026

554,708

^[1]

584,482

1,006,187

838,784

983,884

1,006,687

6,512

6,747

175,028

^[1]

168,609

2,171,611

2,020,827

4,750

Preferred shares, $0.01 par value, 250,000,000 authorized, none issued

Common shares, $0.01 par value, 500,000,000 authorized, 192,825,207 and 190,053,249 issued and outstanding as of December 31, 2017 and September 30, 2018, respectively

1,896

1,924

Additional paid-in capital

1,453,674

1,421,368

Accumulated other comprehensive income (loss)

397,470

^[3]

355,982

(568,022)

(355,230)

1,285,018

1,424,044

Total liabilities, redeemable non-controlling interest and equity

$ 3,456,629

$ 3,449,621

[1]	As a result of its adoption of ASC 606, the Company has offset contract assets amounting to $7,362 under “Prepaid expenses and other current assets” and $15,224 under “Other assets” against contract liabilities amounting $6,221 under “Accrued expenses and other current liabilities” and $16,365 under “Other liabilities” related to the same customer contract.
[2]	As a result of its adoption of ASC 606, the Company has reclassified deferred transition costs from “Prepaid expenses and other current assets” amounting to $49,248 and “Other assets” amounting to $84,403 to “Contract cost assets” amounting to $133,651.
[3]	The cumulative impact of the adoption of ASC 606 resulted in a $160,110 increase in "Contract cost assets," which includes the reclassification of $133,651 (refer to note a in the table above) and a closing balance of $26,459 related to sales incentive programs, with a corresponding impact on retained earnings of $ 20,477 and on deferred tax assests of $5,982 which has been offset against deferred tax assets.

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

Consolidated Statements of Income - USD ($)
$ in Thousands

3 Months Ended

9 Months Ended

Sep. 30, 2018

Sep. 30, 2017

Sep. 30, 2018

Sep. 30, 2017

Income Statement [Abstract]

^[1]

$ 747,978

$ 708,824

$ 2,165,451

$ 2,002,516

^[1]

481,412

428,790

1,388,634

1,226,635

^[1]

266,566

280,034

776,817

775,881

^[1]

168,010

^[2]

172,028

515,285

^[3]

500,644

^[1]

9,372

10,151

29,134

25,780

^[1]

(4,844)

(64)

(4,913)

(8,517)

^[1]

94,028

97,919

237,311

257,974

^[1]

7,450

5,045

15,053

2,045

^[1]

(9,139)

(8,724)

(27,646)

(24,067)

Income before equity-method investment activity, net and income tax expense

^[1]

5,385

(4,498)

30,683

7,615

^[1]

97,724

89,742

255,401

243,567

^[1]

(7)

(22)

(4,567)

^[1]

97,717

89,742

255,379

239,000

^[1]

24,114

16,581

53,268

44,297

Net loss attributable to redeemable non-controlling interest

^[1]

73,603

73,161

202,111

194,703

^[1]

584

761

1,326

Net income attributable to Genpact Limited shareholders

^[1]

73,603

73,745

202,872

196,029

Net income available to Genpact Limited common shareholders

^[1]

$ 73,603

$ 73,745

$ 202,872

$ 196,029

Earnings per common share attributable to Genpact Limited common shareholders

Basic

^[1]

$ 0.39

$ 0.38

$ 1.06

$ 1.01

Diluted

^[1]

$ 0.38

$ 1.04

$ 0.99

Weighted average number of common shares used in computing earnings per common share attributable to Genpact Limited common shareholders

Basic

^[1]

190,024,924

192,124,366

190,991,405

194,221,162

Diluted

^[1]

193,115,769

194,947,699

194,256,771

197,112,014

[1]	Cost of revenue, selling, general and administrative expenses, other income (expense) and income from operations for the three and nine months ended September 30, 2017 have been restated due to the adoption of ASU No. 2017-07 with effect from January 1, 2018.
[2]	During the three months ended September 30, 2018, the Company amortized $3,666 in contract costs related to obtaining a contract. Following the adoption of ASC Topic 606, the Company capitalized such costs in an amount of $5,317, resulting in a net adjustment of $1,651 with a corresponding impact on income tax expense of $347.
[3]	During the nine months ended September 30, 2018, the Company amortized $10,509 in contract costs related to obtaining a contract. Following the adoption of ASC Topic 606, the Company capitalized such costs in an amount of $13,741, resulting in a net adjustment of $3,232 with a corresponding impact on income tax expense of $679.

Consolidated Statements of Comprehensive Income (Loss) - USD ($)
$ in Thousands

3 Months Ended

9 Months Ended

Sep. 30, 2018

Sep. 30, 2017

Sep. 30, 2018

Sep. 30, 2017

^[1]

$ 73,603

$ 73,161

$ 202,111

$ 194,703

Net income (loss) on cash flow hedging derivatives, net of taxes (Note 7)

(28,918)

(14,874)

(75,729)

(5,627)

Genpact Limited Shareholders

73,603

73,745

202,872

196,029

Net income (loss) on cash flow hedging derivatives, net of taxes (Note 7)

(58,134)

(4,185)

(141,150)

67,527

(28,918)

(14,874)

(75,729)

(5,627)

692

369

1,822

711

(86,360)

(18,690)

(215,057)

62,611

Redeemable Non-controlling interest

$ (12,757)

55,055

(12,185)

258,640

(584)

(761)

(1,326)

(256)

(424)

(334)

(256)

(424)

(334)

$ (840)

$ (1,185)

$ (1,660)

[1]	Cost of revenue, selling, general and administrative expenses, other income (expense) and income from operations for the three and nine months ended September 30, 2017 have been restated due to the adoption of ASU No. 2017-07 with effect from January 1, 2018.

The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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-Subparagraph (a)
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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-Subparagraph (c)(1)
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Reference 5: http://www.xbrl.org/2003/role/disclosureRef
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-SubTopic 10
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Reference 6: http://www.xbrl.org/2003/role/exampleRef
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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-SubTopic 10
-Section 45
-Paragraph 2
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
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-Paragraph 32
-Subparagraph (c)
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Reference 10: http://www.xbrl.org/2003/role/exampleRef
-Publisher FASB
-Name Accounting Standards Codification
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Beginning balance, value at Dec. 31, 2016

Consolidated Statements of Equity and Redeemable Non-controlling Interest - USD ($)
$ in Thousands

Total

Common shares

Additional Paid- in Capital

Retained Earnings

Accumulated Other Comprehensive Income (Loss)

Total Equity

Redeemable Non-controlling interest

$ 1,984

$ 1,384,468

$ 358,121

$ (457,925)

$ 1,286,648

$ 4,520

Beginning balance, value (in shares) at Dec. 31, 2016

198,794,052

Issuance of common shares on exercise of options

$ 6

9,237

9,243

Issuance of common shares on exercise of options (in shares)

641,900

Issuance of common shares under the employee stock purchase plan

$ 2

3,589

3,591

Issuance of common shares under the employee stock purchase plan (in shares)

150,265

Net settlement on vesting of restricted share units

$ 1

(358)

(357)

Net settlement on vesting of restricted share units, shares

103,220

Net settlement on vesting of performance units

$ 7

(9,946)

(9,939)

Net settlement on vesting of performance units, shares

731,701

Stock repurchased and retired

$ (74)

(40,000)

(179,710)

(219,784)

Stock repurchased and retired, shares

(808,293)

(7,387,240)

Expenses related to stock repurchase

(16)

Change in fair value of redeemable non-controlling interest

22,402

(979)

979

Comprehensive income (loss):

$ 194,703

^[1]

196,029

(1,326)

End balance, value at Sep. 30, 2017

62,611

(334)

Dividend

(35,096)

$ 1,926

1,369,392

338,349

(395,314)

1,314,353

3,839

End balance, value (in shares) at Sep. 30, 2017

193,033,898

Beginning balance, value at Dec. 31, 2017

$ 1,924

1,421,368

355,982

(355,230)

1,424,044

4,750

Beginning balance, value (in shares) at Dec. 31, 2017

192,825,207

Adoption of ASU (ASU 2014-09) at Dec. 31, 2017

17,924

Adjusted balance, value at Dec. 31, 2017

$ 1,924

1,421,368

373,906

(355,230)

1,441,968

4,750

Adoption of ASU | ASU 2018-02

(2,265)

2,265

Issuance of common shares on exercise of options

$ 4

7,254

7,258

Issuance of common shares on exercise of options (in shares)

441,076

Issuance of common shares under the employee stock purchase plan

$ 2

5,015

5,017

Issuance of common shares under the employee stock purchase plan (in shares)

181,643

Net settlement on vesting of restricted share units

$ 2

(1,665)

(1,663)

Net settlement on vesting of restricted share units, shares

192,222

Net settlement on vesting of performance units

$ 7

(13,291)

(13,284)

Net settlement on vesting of performance units, shares

691,958

Stock repurchased and retired

$ (43)

4,000

(134,060)

(130,103)

Stock repurchased and retired, shares

(4,114,882)

(4,278,857)

Expenses related to stock repurchase

(82)

Payment for purchase of redeemable non-controlling interest

32,158

(1,165)

(3,565)

Comprehensive income (loss):

Net income (loss) | ASU 2014-09

$ 202,111

^[1]

202,872

(761)

^[2]

$ 202,111

End balance, value at Sep. 30, 2018

(215,057)

$ (424)

Dividend

(42,901)

$ 1,896

$ 1,453,674

$ 397,470

$ (568,022)

$ 1,285,018

End balance, value (in shares) at Sep. 30, 2018

190,053,249

[1]	Cost of revenue, selling, general and administrative expenses, other income (expense) and income from operations for the three and nine months ended September 30, 2017 have been restated due to the adoption of ASU No. 2017-07 with effect from January 1, 2018.
[2]	During the nine months ended September 30, 2018, the Company amortized $10,509 in contract costs related to obtaining a contract. Following the adoption of ASC Topic 606, the Company capitalized such costs in an amount of $13,741, resulting in a net adjustment of $3,232 and a tax impact of $679 which is further adjusted by note (g) below.

Consolidated Statements of Cash Flows - USD ($)
$ in Thousands

9 Months Ended

Sep. 30, 2018

Sep. 30, 2017

Net income attributable to Genpact Limited shareholders

^[1]

$ 202,872

$ 196,029

Net loss attributable to redeemable non-controlling interest

^[1]

(761)

(1,326)

Adjustments to reconcile net income to net cash provided by (used for) operating activities:

^[1]

202,111

194,703

Amortization of debt issuance costs (including loss on extinguishment of debt)

47,612

42,271

3,546

1,382

Write-down of intangible assets and property, plant and equipment

^[1]

29,134

25,780

1,538

Unrealized loss (gain) on revaluation of foreign currency asset/liability

1,705

4,871

(4,544)

(9,296)

^[1]

4,567

32,158

22,402

Provision for expected loss on divestiture

(1,768)

(4,589)

5,195

255

(5,261)

Increase in prepaid expenses, other current assets, contract cost assets and other assets

(12,946)

(30,687)

(96,300)

(56,230)

Increase (decrease) in accrued expenses, other current liabilities and other liabilities

(913)

(462)

(44,602)

27,723

45,798

41,324

202,806

263,693

Payment for internally generated intangible assets (including intangibles under development)

(68,027)

(47,510)

(19,397)

(8,950)

Proceeds from sale of property, plant and equipment

499

1,648

Payment for business acquisitions, net of cash acquired

(496)

(108,105)

(277,549)

Payment for purchase of redeemable non-controlling interest

(4,730)

(199,760)

(332,857)

(1,954)

(2,199)

(4,293)

(1,481)

129,186

350,000

(157,686)

(30,000)

225,000

275,000

Proceeds from issuance of common shares under stock-based compensation plans

(65,000)

(275,000)

12,275

12,834

(14,947)

(10,296)

(1,559)

(6,219)

(42,901)

(35,096)

(130,103)

(219,784)

Net cash provided by/(used for) financing activities

(82)

(16)

(52,064)

57,743

Net increase (decrease) in cash and cash equivalents

(54,220)

28,853

(49,018)

(11,421)

Cash and cash equivalents at the beginning of the period

504,468

422,623

Cash paid during the period for interest

401,230

440,055

Supplementary information

35,082

23,414

Cash paid during the period for income taxes

54,920

46,935

Property, plant and equipment acquired under capital lease obligations

$ 1,832

$ 1,944

[1]	Cost of revenue, selling, general and administrative expenses, other income (expense) and income from operations for the three and nine months ended September 30, 2017 have been restated due to the adoption of ASU No. 2017-07 with effect from January 1, 2018.

Organization	9 Months Ended
Organization	Sep. 30, 2018
Accounting Policies [Abstract]
Organization	1. Organization The Company is a global professional services firm that drives digitally-led innovation and runs digitally-enabled intelligent operations for its clients, guided by its experience running thousands of processes for hundreds of Fortune Global 500 clients. The Company has over 80,000 employees serving clients in key industry verticals from more than 20 countries.

Summary of significant accounting policies

9 Months Ended

Sep. 30, 2018

Accounting Policies [Abstract]

Summary of significant accounting policies

2. Summary of significant accounting policies

(a) Basis of preparation and principles of consolidation

The unaudited interim consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles (U.S. GAAP) for interim financial information and the rules and regulations of the Securities and Exchange Commission for reporting on Form 10-Q. Accordingly, they do not include certain information and note disclosures required by generally accepted accounting principles for annual financial reporting and should be read in conjunction with the consolidated financial statements included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2017.

The unaudited interim consolidated financial statements reflect all adjustments that management considers necessary for a fair presentation of the results of operations for these periods. The results of operations for interim periods are not necessarily indicative of results for the full year.

The accompanying unaudited interim consolidated financial statements have been prepared on a consolidated basis and reflect the financial statements of Genpact Limited, a Bermuda company, and all of its subsidiaries that are more than 50% owned and controlled. When the Company does not have a controlling interest in an entity but exerts significant influence on the entity, the Company applies the equity method of accounting. All intercompany transactions and balances are eliminated in consolidation.

Non-controlling interest in subsidiaries that is redeemable outside of the Company’s control for cash or other assets is reflected in the mezzanine section between liabilities and equity in the consolidated balance sheets at the redeemable value, which approximates fair value. Redeemable non-controlling interest is adjusted to its fair value at each balance sheet date. Any resulting increases or decreases in the estimated redemption amount are affected by corresponding changes to additional paid-in capital. The Company’s share of non-controlling interest in subsidiary earnings is reflected in net loss (income) attributable to redeemable non-controlling interest in the consolidated statements of income.

(b) Use of estimates

The preparation of consolidated financial statements in accordance with U.S. GAAP requires management to make estimates and assumptions that affect the amounts reported in the consolidated financial statements. Significant items subject to such estimates and assumptions include the useful lives of property, plant and equipment, intangibles and goodwill, revenue recognition, reserves for doubtful receivables, valuation allowances for deferred tax assets, valuation of derivative financial instruments, measurements of stock-based compensation, assets and obligations related to employee benefits, the nature and timing of the satisfaction of performance obligations, the standalone selling price of performance obligations, variable consideration, other obligations for revenue recognition,

2. Summary of significant accounting policies (Continued)

income tax uncertainties and other contingencies. Management believes that the estimates used in the preparation of the consolidated financial statements are reasonable. Although these estimates are based upon management’s best knowledge of current events and actions, actual results could differ from these estimates. Any changes in estimates are adjusted prospectively in the Company’s consolidated financial statements.

The Company accounts for its business combinations using the acquisition method of accounting in accordance with ASC 805, Business Combinations, by recognizing the identifiable tangible and intangible assets acquired and liabilities assumed, and any non-controlling interest in the acquired business, measured at their acquisition date fair values. Contingent consideration is included within the acquisition cost and is recognized at its fair value on the acquisition date. A liability resulting from contingent consideration is remeasured to fair value as of each reporting date until the contingency is resolved. Changes in fair value are recognized in earnings. All assets and liabilities of the acquired businesses, including goodwill, are assigned to reporting units. Acquisition-related costs are expensed as incurred under selling, general and administrative expenses.

Goodwill represents the cost of acquired businesses in excess of the fair value of identifiable tangible and intangible net assets purchased. Goodwill is not amortized but is tested for impairment at least on an annual basis on December 31, based on a number of factors, including operating results, business plans and future cash flows. The Company performs an assessment of qualitative factors to determine whether the existence of events or circumstances leads to a determination that it is more likely than not that the fair value of a reporting unit is less than its carrying amount. Based on the assessment of events or circumstances, the Company performs a quantitative assessment of goodwill impairment if it determines that it is more likely than not that the fair value of a reporting unit is less than its carrying amount. If, based on the quantitative impairment analysis, the carrying value of the goodwill of a reporting unit exceeds the fair value of such goodwill, an impairment loss is recognized in an amount equal to the excess. In addition, the Company performs a qualitative assessment of goodwill impairment between annual tests if an event occurs or circumstances change that would more likely than not reduce the fair value of a reporting unit below its carrying amount. See Note 10 for information and related disclosures.

Intangible assets acquired individually or with a group of other assets or in a business combination and developed internally are carried at cost less accumulated amortization based on their estimated useful lives as follows:

Customer-related intangible assets		1-14 years
Marketing-related intangible assets		1-10 years
Technology-related intangible assets		2-8 years
Other intangible assets		3-5 years

2. Summary of significant accounting policies (Continued)

Intangible assets are amortized over their estimated useful lives using a method of amortization that reflects the pattern in which the economic benefits of the intangible assets are consumed or otherwise realized.

In business combinations where the fair value of identifiable tangible and intangible net assets purchased exceeds the cost of the acquired business, the Company recognizes the resulting gain under “Other operating (income) expense, net” in the consolidated statements of income.

(d) Financial instruments and concentration of credit risk

Financial instruments that potentially subject the Company to concentration of credit risk are reflected principally in cash and cash equivalents, derivative financial instruments and accounts receivable. The Company places its cash and cash equivalents and derivative financial instruments with corporations and banks with high investment grade ratings, limits the amount of credit exposure with any one corporation or bank and conducts ongoing evaluations of the creditworthiness of the corporations and banks with which it does business. To reduce its credit risk on accounts receivable, the Company conducts ongoing credit evaluations of its clients. GE accounted for 11% and 9% of receivables as of December 31, 2017 and September 30, 2018, respectively. GE accounted for 10% and 9% of total revenue for each of the nine and three month periods ended September 30, 2017 and 2018, respectively.

(e) Accounts receivable

Accounts receivable are recorded at the invoiced or to be invoiced amount and do not bear interest. Amounts collected on trade accounts receivable are included in net cash provided by operating activities in the consolidated statements of cash flows. The Company maintains an allowance for doubtful accounts for estimated losses inherent in its accounts receivable portfolio. In establishing the required allowance, management considers historical losses adjusted to take into account current market conditions and clients’ financial condition, the amount of receivables in dispute, and the current receivables’ aging and current payment patterns. Account balances are charged off against the allowance after all means of collection have been exhausted and the potential for recovery is considered remote. The Company does not have any off-balance sheet credit exposure related to its clients.

(f) Changes in accounting policies

Except as described below, the Company has applied accounting policies consistently to all periods presented in these consolidated financial statements. The Company adopted Accounting Standards Codification Topic 606, Revenue from Contracts with Customers (“ASC Topic 606” or “Topic 606”), effective January 1, 2018. As a result, the Company has changed its accounting policy for revenue recognition as detailed below. The Company applied Topic 606 using the modified retrospective method, which involves recognizing the cumulative effect of initially applying Topic 606 as an adjustment to the Company’s opening equity balance as of January 1, 2018. Therefore, comparative information has not been adjusted and continues to be reported under ASC Topic 605. As a result of the Company’s adoption of this new standard, certain sales incentive programs meet the requirements for capitalization. Such costs are amortized over the period of expected benefit rather than being expensed as incurred as was the Company’s prior practice. The cumulative impact of the adoption of this standard resulted in an increase in retained earnings of $17,924 as of January 1, 2018 with a corresponding impact on contract cost assets of $23,227 and deferred tax liabilities of $5,303. As of January 1, 2018, contract assets and contract liabilities of $21,348 relating to the same customer contracts have been offset against each other.

2. Summary of significant accounting policies (Continued)

Revenue Recognition

The Company derives its revenue primarily from business process outsourcing and information technology services, which are provided primarily on a time-and-material, transaction or fixed-price basis. The Company recognizes revenue when the promised services are delivered to customers for an amount that reflects the consideration to which the Company expects to be entitled in exchange for those services. Revenues from services rendered under time-and-material and transaction-based contracts are recognized as the services are provided. The Company’s fixed-price contracts include contracts for application development, maintenance and support services. Revenues from these contracts are recognized ratably over the term of the agreement. The Company accrues for revenue and unbilled receivables for services rendered between the last billing date and the balance sheet date.

The Company’s customer contracts sometimes also include incentive payments received for discrete benefits delivered or promised to be delivered to clients or service level agreements that could result in credits or refunds to the customer. Revenues relating to such arrangements are accounted for as variable consideration when the amount of revenue to be recognized can be estimated to the extent that it is probable that a significant reversal of any incremental revenue will not occur.

The Company records deferred revenue attributable to certain process transition activities where such activities do not represent separate performance obligations. Revenues relating to such transition activities are classified under contract liabilities and subsequently recognized ratably over the period in which the related services are performed. Costs relating to such transition activities are fulfillment costs which are directly related to the contract and result in the generation or enhancement of resources. Such costs are expected to be recoverable under the contract and are therefore classified as contract cost assets and recognized ratably over the estimated expected period of benefit under cost of revenue.

Revenues are reported net of value-added tax, business tax and applicable discounts and allowances. Reimbursements of out-of-pocket expenses received from clients have been included as part of revenues.

Revenue for performance obligations that are satisfied over time is recognized in accordance with the methods prescribed for measuring progress. The input (effort or cost expended) method has been used to measure progress towards completion as there is a direct relationship between input and productivity. Provisions for estimated losses, if any, on uncompleted contracts are recorded in the period in which such losses become probable based on the current contract estimates.

The Company enters into multiple-element revenue arrangements in which a client may purchase a combination of products or services. Revenue from multiple-element arrangements is recognized, for each element, based on an allocation of the transaction price to each performance obligation on a relative standalone basis.

Certain contracts may include offerings such as sale of licenses, which may be perpetual or subscription-based. Revenue from distinct perpetual licenses is recognized upfront at the point in time when the software is made available to the customer. Revenue from subscription-based licenses is recognized ratably over the subscription term.

All incremental and direct costs incurred for acquiring contracts, such as certain sales commissions, are classified as contract cost assets. Such costs are amortized over the expected period of benefit and recorded under selling, general and administrative expenses.

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

Timing of revenue recognition may differ from the timing of invoicing. If a payment is received in respect of services prior to the delivery of services, the payment is recognized as an advance from customers and classified as a contract liability. Contract assets and contract liabilities relating to the same customer contract are offset against each other and presented on a net basis in the consolidated financial statements. See note 19 for information and related disclosures regarding contract balances.

2. Summary of significant accounting policies (Continued)

For a description of the Company’s revenue recognition accounting policy in effect before the Company’s adoption of ASC 606, see Note 2—“Summary of significant accounting policies” to the consolidated financial statements and Part II, Item 7—“Management’s Discussion and Analysis of Financial Condition and Results of Operations”—“Critical Accounting Policies and Estimates” in the Company’s Annual Report on Form 10-K for the year ended December 31, 2017.

Significant judgements

The Company often enters into contracts with customers that include promises to transfer multiple products and services to the customer. Determining whether products and services are considered distinct performance obligations that should be accounted for separately rather than together may require significant judgment.

Judgment is also required to determine the standalone selling price for each distinct performance obligation. In instances where the standalone selling price is not directly observable, it is determined using information that may include market conditions and other observable inputs.

Customer contracts sometimes include incentive payments received for discrete benefits delivered to clients or service level agreements that could result in credits or refunds to the customer. Such amounts are estimated at contract inception and are adjusted at the end of each reporting period as additional information becomes available only to the extent that it is probable that a significant reversal of any incremental revenue will not occur.

Impact on consolidated financial statements

The following tables summarize the impact of the Company’s adoption of Topic 606 on its consolidated financial statements for the three and nine months ended September 30, 2018.

Consolidated Balance Sheet
As of September 30, 2018	As reported			Adjustments			Balances without adoption of Topic 606
Assets
Current assets
Cash and cash equivalents	$	401,230					$	401,230
Accounts receivable, net		710,045						710,045
Prepaid expenses and other current assets (a, c)		210,006			56,610			266,616
Total current assets	$	1,321,281			56,610		$	1,377,891

Property, plant and equipment, net		211,382						211,382
Deferred tax assets (b)		94,212			5,982			100,194
Investment in equity affiliates		825						825
Intangible assets, net		135,028						135,028
Goodwill		1,386,408						1,386,408
Contract cost assets (a, b)		160,110			(160,110	)		—
Other assets (a, c)		147,383			99,627			247,010
Total assets	$	3,456,629			2,109		$	3,458,738

Liabilities and equity
Current liabilities
Short-term borrowings		330,000						330,000
Current portion of long-term debt		33,476						33,476
Accounts payable		14,436						14,436
Income taxes payable		73,567						73,567
Accrued expenses and other current liabilities (c)		554,708			6,221			560,929
Total current liabilities	$	1,006,187			6,221		$	1,012,408

Long-term debt, less current portion		983,884						983,884
Deferred tax liabilities		6,512						6,512
Other liabilities (c)		175,028			16,365			191,393
Total liabilities	$	2,171,611			22,586		$	2,194,197

Redeemable non-controlling interest		—						—
Shareholders' equity
Preferred shares, $0.01 par value, 250,000,000 authorized, none issued		—						—
Common shares, $0.01 par value, 500,000,000 authorized,192,825,207 and 190,053,249 issued and outstanding as of December 31, 2017 and September 30, 2018, respectively		1,896						1,896
Additional paid-in capital		1,453,674						1,453,674
Retained earnings (b)		397,470			(20,477	)		376,993
Accumulated other comprehensive income (loss)		(568,022	)					(568,022	)
Total equity	$	1,285,018			(20,477	)	$	1,264,541
Commitments and contingencies
Total liabilities, redeemable non-controlling interest and equity	$	3,456,629			2,109		$	3,458,738
(a) As a result of its adoption of ASC 606, the Company has reclassified deferred transition costs from “Prepaid expenses and other current assets” amounting to $49,248 and “Other assets” amounting to $84,403 to “Contract cost assets” amounting to $133,651. (b) The cumulative impact of the adoption of ASC 606 resulted in a $160,110 increase in "Contract cost assets," which includes the reclassification of $133,651 (refer to note a in the table above) and a closing balance of $26,459 related to sales incentive programs, with a corresponding impact on retained earnings of $ 20,477 and on deferred tax assests of $5,982 which has been offset against deferred tax assets. (c) As a result of its adoption of ASC 606, the Company has offset contract assets amounting to $7,362 under “Prepaid expenses and other current assets” and $15,224 under “Other assets” against contract liabilities amounting $6,221 under “Accrued expenses and other current liabilities” and $16,365 under “Other liabilities” related to the same customer contract.

Consolidated Statement of Income
Three months ended September 30, 2018	As reported			Adjustments			Balances without adoption of Topic 606
Net revenues	$	747,978					$	747,978
Cost of revenue		481,412						481,412
Gross profit	$	266,566			—		$	266,566
Operating expenses:								—
Selling, general and administrative expenses (d)		168,010			1,651			169,661
Amortization of acquired intangible assets		9,372						9,372
Other operating (income) expense, net		(4,844	)					(4,844	)
Income from operations	$	94,028			(1,651	)	$	92,377
Foreign exchange gains (losses), net		7,450						7,450
Interest income (expense), net		(9,139	)					(9,139	)
Other income (expense), net		5,385						5,385
Income before equity-method investment activity, net and income tax expense	$	97,724			(1,651	)	$	96,073
Equity-method investment activity, net		(7	)		—			(7	)
Income before income tax expense	$	97,717			(1,651	)	$	96,066
Income tax expense		24,114			(347	)		23,767
Net income	$	73,603			(1,304	)	$	72,299
Net loss (income) attributable to non-controlling interest		—			—			—
Net income attributable to Genpact Limited shareholders	$	73,603			(1,304	)	$	72,299

(d) During the three months ended September 30, 2018, the Company amortized $3,666 in contract costs related to obtaining a contract. Following the adoption of ASC Topic 606, the Company capitalized such costs in an amount of $5,317, resulting in a net adjustment of $1,651 with a corresponding impact on income tax expense of $347.

Consolidated Statement of Income
Nine months ended September 30, 2018	As reported			Adjustments			Balances without adoption of Topic 606
Net revenues	$	2,165,451					$	2,165,451
Cost of revenue		1,388,634						1,388,634
Gross profit	$	776,817			—		$	776,817
Operating expenses:
Selling, general and administrative expenses (e)		515,285			3,232			518,517
Amortization of acquired intangible assets		29,134						29,134
Other operating (income) expense, net		(4,913	)					(4,913	)
Income from operations	$	237,311			(3,232	)	$	234,079
Foreign exchange gains (losses), net		15,053						15,053
Interest income (expense), net		(27,646	)					(27,646	)
Other income (expense), net		30,683						30,683
Income before equity-method investment activity, net and income tax expense	$	255,401			(3,232	)	$	252,169
Equity-method investment activity, net		(22	)		—			(22	)
Income before income tax expense	$	255,379			(3,232	)	$	252,147
Income tax expense		53,268			(679	)		52,589
Net income	$	202,111			(2,553	)	$	199,558
Net loss (income) attributable to non-controlling interest		761			—			761
Net income attributable to Genpact Limited shareholders	$	202,872			(2,553	)	$	200,319

(e) During the nine months ended September 30, 2018, the Company amortized $10,509 in contract costs related to obtaining a contract. Following the adoption of ASC Topic 606, the Company capitalized such costs in an amount of $13,741, resulting in a net adjustment of $3,232 with a corresponding impact on income tax expense of $679.

Consolidated Statement of Cash flow
Nine months ended September 30, 2018	As reported			Adjustments			Balances without adoption of Topic 606
Operating activities
Net income attributable to Genpact Limited shareholders (f)	$	202,872			(2,553	)		$	200,319
Net loss attributable to redeemable non-controlling interest		(761	)						(761	)
Net income (f)	$	202,111			(2,553	)		$	199,558
Adjustments to reconcile net income to net cash provided by (used for) operating activities:
Depreciation and amortization		47,612							47,612
Amortization of debt issuance costs (including loss on extinguishment of debt)		3,546							3,546
Amortization of acquired intangible assets		29,134							29,134
Write-down of intangible assets and property, plant and equipment		1,538							1,538
Reserve for doubtful receivables		1,705							1,705
Unrealized loss (gain) on revaluation of foreign currency asset/liability		(4,544	)						(4,544	)
Equity-method investment activity, net		22							22
Stock-based compensation expense		32,158							32,158
Deferred income taxes (f)		(1,768	)		(679	)			(2,447	)
Others, net		255							255
Change in operating assets and liabilities:
Increase in accounts receivable		(12,946	)						(12,946	)
Increase in prepaid expenses, other current assets, contract cost assets and other assets (f, g)		(96,300	)		1,994				(94,306	)
Decrease in accounts payable		(913	)						(913	)
Decrease in accrued expenses, other current liabilities and other liabilities (g)		(44,602	)		1,238				(43,364	)
Increase in income taxes payable		45,798							45,798
Net cash provided by operating activities	$	202,806			—			$	202,806
Investing activities
Purchase of property, plant and equipment		(68,027	)						(68,027	)
Payment for internally generated intangible assets (including intangibles under development)		(19,397	)						(19,397	)
Proceeds from sale of property, plant and equipment		499							499
Payment for business acquisitions, net of cash acquired		(108,105	)						(108,105	)
Payment for redeemable non-controlling interest		(4,730	)						(4,730	)
Net cash used for investing activities	$	(199,760	)		—			$	(199,760	)
Financing activities
Repayment of capital lease obligations		(1,954	)						(1,954	)
Payment of debt issuance and refinancing costs		(4,293	)						(4,293	)
Proceeds from long term debt		129,186							129,186
Repayment of long-term debt		(157,686	)						(157,686	)
Proceeds from short-term borrowings		225,000							225,000
Repayment of short-term borrowings		(65,000	)						(65,000	)
Proceeds from issuance of common shares under stock-based compensation plans		12,275							12,275
Payment for net settlement of stock-based awards		(14,947	)						(14,947	)
Payment of earn-out/deferred consideration		(1,559	)						(1,559	)
Dividend paid		(42,901	)						(42,901	)
Payment for stock repurchased and retired		(130,103	)						(130,103	)
Payment for expenses related to stock repurchase		(82	)						(82	)
Net cash used for financing activities	$	(52,064	)		—			$	(52,064	)
Effect of exchange rate changes		(54,220	)						(54,220	)
Net increase (decrease) in cash and cash equivalents		(49,018	)						(49,018	)
Cash and cash equivalents at the beginning of the period		504,468							504,468
Cash and cash equivalents at the end of the period	$	401,230			—			$	401,230
(f) During the nine months ended September 30, 2018, the Company amortized $10,509 in contract costs related to obtaining a contract. Following the adoption of ASC Topic 606, the Company capitalized such costs in an amount of $13,741, resulting in a net adjustment of $3,232 and a tax impact of $679 which is further adjusted by note (g) below. (g) Following the adoption of ASC Topic 606, the Company offset certain contract assets against contract liabilities related to the same client contract in an amount of $1,238.

2. Summary of significant accounting policies (Continued)

(g) Deferred Compensation Plans

The Company maintains a non-qualified deferred compensation plan for certain employees. The plan is accounted for using the fair value measurement approach. Plan earnings are calculated by reference to actual earnings of the funds chosen by individual participants. In connection with the administration of this plan, the Company has purchased Company-owned life insurance policies insuring the lives of certain employees. The cash surrender value of these insurance policies is included in other assets in the consolidated balance sheets at fair value. Gains or losses on the plan’s assets and changes in the fair value of deferred compensation liabilities are included in other income (expense), net, and selling, general and administrative expenses, respectively, in the consolidated statements of income.

(h) Debt Restructuring

The Company accounts for any restructuring of its credit facility using the ten percent cash flow test in accordance with ASC 470, Debt. If the cash flow effect of the change in terms on a present-value basis is less than ten percent, the debt instruments are not considered to be substantially different, and are accounted for as a modification. If the change is more than ten percent, it is treated as an extinguishment. In performing the cash flow test, the Company includes all amounts paid to its lenders in connection with the restructuring but excludes third party expenses. In the case of a modification, all new fees paid to lenders are capitalized and amortized as part of the existing effective yield and any new fees paid to third parties are expensed as incurred under selling, general and administrative expenses. No gain or loss is recorded in the case of a modification. In the case of an extinguishment, all new fees paid to lenders are expensed as incurred under selling, general and administrative expenses and any new fees paid to third parties are capitalized and amortized as a debt issuance cost. The old debt is derecognized and the new debt is recorded at fair value and a gain or loss is recorded for the difference between the net carrying value of the original debt and the fair value of the new debt.

(i) Recently issued accounting pronouncements

The authoritative bodies release standards and guidance which are assessed by management for their impact on the Company’s consolidated financial statements.

The Company has adopted the following recently released accounting standards:

The Company adopted ASC Topic 606, Revenue from Contracts with Customers, with a date of initial application of January 1, 2018 using the modified retrospective method. The cumulative impact of the adoption of this standard has been described in section (f) above.

In February 2018, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2018-02, “Income Statement – Reporting Comprehensive Income (Topic 220): Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income.” The new standard provides guidance to “allow a reclassification from accumulated other comprehensive income (“AOCI”) to retained earnings for stranded tax effects resulting from the Tax Cuts and Jobs Act.” The guidance is effective for fiscal years beginning after December 15, 2018, including interim periods within those years, and the guidance may be applied either in the period of adoption or retrospectively to each period (or periods) in which the effect of the change in the U.S. federal income tax rate in the Tax Cuts and Jobs Act is recognized. Early adoption is permitted. On January 1, 2018, the Company elected the early adoption of ASU 2018-02, which was adopted at the beginning of the period and no prior periods have been adjusted.

In addition, the Company has adopted the following recently released accounting standards. Adoption of these standards did not have a material impact on the Company’s consolidated results of operations, cash flows, financial position or disclosures:

Effective January 1, 2017, the Company adopted FASB ASU 2016-06, Derivatives and Hedging (Topic 815). The amendments in this update clarify the requirements for assessing whether contingent call (put) options that can accelerate the payment of principal on debt instruments are clearly and closely related to their debt hosts. An entity performing the

2. Summary of significant accounting policies (Continued)

assessment under the amendments in this update is required to assess the embedded call (put) options solely in accordance with a four-step decision sequence.

Effective January 1, 2018, the Company adopted FASB ASU 2017-01, “Business Combinations (Topic 805): Clarifying the Definition of a Business.” The new guidance revises the definition of a business. The definition of a business affects many areas of accounting (e.g., acquisitions, disposals, goodwill impairment, consolidation).

Effective January 1, 2018, the Company adopted FASB ASU 2016-16, “Intra-Entity Transfers of Assets Other Than Inventory.” The new guidance eliminates the exception for deferment of tax recognition until the transferred asset is sold to a third party or otherwise recovered through use for all intra-entity sales of assets other than inventory.

Effective January 1, 2018, the Company adopted FASB ASU 2017-07, “Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost.” The ASU requires entities to (1) disaggregate the current service-cost component from the other components of net benefit cost (the “other components”) and present it with other current compensation costs for related employees in the income statement and (2) present the other components elsewhere in the income statement and outside of income from operations if that subtotal is presented. In addition, the ASU requires entities to disclose the income statement lines that contain the other components if they are not presented on appropriately described separate lines.

Effective January 1, 2017, the Company early adopted FASB ASU 2016-15, "Statement of Cash Flows: Classification of Certain Cash Receipts and Cash Payments." The new guidance is intended to reduce diversity in how certain transactions are classified in the statement of cash flows.

The following recently released accounting standards have not yet been adopted by the Company:

In February 2016, the FASB issued ASU No. 2016-02, “Leases.” The core principle of the ASU is that a lessee should recognize the assets and liabilities that arise from its leases other than those that meet the definition of a short-term lease. The ASU requires extensive qualitative and quantitative disclosures, including with respect to significant judgments made by management. Subsequently, the FASB issued ASU No. 2017-13, in September 2017, ASU No. 2018-01, in January 2018, ASU No. 2018-10, in July 2018, ASU No. 2018-11, in July 2018, which amends and clarifies ASU 2016-02. The ASU will be effective for the Company beginning January 1, 2019, including interim periods in the fiscal year 2019. Early adoption is permitted. The Company will use a modified retrospective adoption approach using the effective date as its date of initial application.

The Company has completed its preliminary assessment of adopting ASU No. 2016-02 and expects that this standard will have a material effect on its financial statements. The preliminary assessment includes reviewing existing leases and service contracts, which may include embedded leases. While the Company continues to assess all of the effects of adoption, the most significant effects of this new standard relate to (1) the recognition of new ROUs (“Right of Use”) assets and lease liabilities on its balance sheet for various real estate operating leases and (2) providing significant new disclosures about its leasing activities. The Company will elect the ‘package of practical expedients’, which allows the Company not to reassess under the new standard its prior conclusions about lease identification, lease classification and initial direct costs.

In June 2016, the FASB issued ASU No. 2016-13, “Measurement of credit losses on financial instruments.” The ASU requires measurement and recognition of expected credit losses for financial assets held by the Company. The ASU is effective for the Company beginning January 1, 2020, including interim periods in fiscal year 2020. Early adoption is permitted. The Company is in the process of assessing the impact of this ASU on its consolidated results of operations, cash flows, financial position and disclosures.

In August 2017, the FASB issued ASU 2017-12, “Derivatives and Hedging.” The amendment expands an entity’s ability to hedge accounting to non-financial and financial risk components and requires changes in fair value of hedging instruments to be presented in the same income statement line as the hedged item. The ASU also amends the presentation and disclosure requirements for the effect of hedge accounting. The ASU must be adopted using a modified retrospective approach with a cumulative effect adjustment recorded to the opening balance of retained earnings as of the initial application date. The ASU is effective for the Company beginning January 1, 2019, including interim periods in the fiscal year 2019. Early adoption is permitted. The Company is in the process of assessing the impact of this ASU on its consolidated results of operations, cash flows, financial position and disclosures.

2. Summary of significant accounting policies (Continued)

In August 2018, the FASB issued ASU No. 2018-13, “Disclosure Framework—Changes to the Disclosure Requirements for Fair Value Measurement.” The ASU modifies the disclosure requirements with respect to fair value measurements. The ASU is effective for the Company beginning January 1, 2020, including interim periods in fiscal year 2020. Early adoption is permitted. The Company is in the process of assessing the impact of this ASU on its consolidated results of operations, cash flows, financial position and disclosures.

In August 2018, the FASB issued ASU No. 2018-14, “Disclosure Framework—Changes to the Disclosure Requirements for Defined Benefit Plans.” The ASU modifies the disclosure requirements with respect to defined benefit pension plans. The ASU is effective for the Company beginning January 1, 2021. Early adoption is permitted. The Company is in the process of assessing the impact of this ASU on its consolidated results of operations, cash flows, financial position and disclosures.

In August 2018, the FASB issued ASU No. 2018-15, “Customer’s Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That is a Service Contract.” The ASU modifies the capitalization requirements with respect to implementation costs incurred by the customer in a hosting arrangement that is a service contract. The ASU is effective for the Company beginning January 1, 2020. Early adoption is permitted. The Company is in the process of assessing the impact of this ASU on its consolidated results of operations, cash flows, financial position and disclosures.

(j) Reclassification

Certain reclassifications have been made in the consolidated financial statements of prior periods to conform to the classification used in the current period. The impact of such reclassifications on the consolidated financial statements is not material.

Business acquisitions and divestiture

9 Months Ended

Sep. 30, 2018

Business Combinations [Abstract]

Business acquisitions and divestiture

3. Business acquisitions and divestiture

A. Certain acquisitions

(a) Barkawi Management Consultants GmbH & Co. KG and certain related entities

On August 30, 2018, the Company acquired 100% of the outstanding equity/partnership interests in Barkawi Management Consultants GmbH & Co. KG, a German limited partnership, and certain affiliated entities in the United States, Germany and Austria (collectively referred to as “Barkawi”) for total purchase consideration of $101,307. This amount includes cash consideration of $95,625, net of cash acquired of $5,682. The total purchase consideration paid by the Company was $97,671, resulting in a payable of $3,636, which is outstanding as of September 30, 2018. The Company is evaluating adjustments related to certain employee-related liabilities and certain tax positions, which, when determined, may result in the recognition of additional assets and liabilities as of the acquisition date. The measurement period will not exceed one year from the acquisition date. This acquisition enhances the Company’s supply chain management consulting capabilities.

In connection with the acquisition of Barkawi, the Company recorded $10,200 in customer-related intangibles and $1,800 in marketing-related intangibles, which have a weighted average amortization period of three years. Goodwill arising from the acquisition amounted to $80,688, which has been allocated to the Company’s India reporting unit and is partially deductible for tax purposes. The goodwill represents primarily the consulting expertise, operating synergies and other benefits expected to result from combining the acquired operations with those of the Company.

Acquisition-related costs of $1,842 have been included in selling, general and administrative expenses as incurred. In connection with the transaction, the Company also acquired certain assets with a value of $17,314, assumed certain liabilities amounting to $9,399 and recognized a net deferred tax asset of $704. The results of operations of the acquired business and the fair value of the acquired assets and assumed liabilities are included in the Company’s consolidated financial statements with effect from the date of the acquisition.

(b) Commonwealth Informatics Inc.

On July 3, 2018, the Company acquired 100% of the outstanding equity interest in Commonwealth Informatics Inc. (“Commonwealth”), a Massachusetts corporation, for preliminary purchase consideration of $17,599. This amount includes cash consideration of $16,123, net of cash acquired of $1,477, and preliminary adjustments for working capital and indebtedness. As of September 30, 2018, the total consideration paid by the Company to the sellers was $17,173, resulting in a payable of $426. The Company is evaluating certain tax positions, which, when determined, may result in the recognition of additional assets and liabilities as of the acquisition date. The measurement period will not exceed one year from the acquisition date. This acquisition enhances the Company’s signal management and pharmacovigilance capabilities for clients in the life sciences industry.

In connection with the acquisition of Commonwealth, the Company recorded $2,200 in customer-related intangibles and $2,600 in technology-related intangible assets, which have a weighted average amortization period of four years. Goodwill arising from the acquisition amounted to $11,248, which has been allocated to the Company’s India reporting unit and is deductible for tax purposes. The goodwill represents primarily the acquired capabilities, operating synergies and other benefits expected to result from combining the acquired operations with those of the Company.

Acquisition-related costs of $521 have been included in selling, general and administrative expenses as incurred. In connection with the transaction, the Company also acquired certain assets with a value of $2,583 and assumed certain liabilities amounting to $1,032. The results of operations of the acquired business and the fair value of the acquired assets and assumed liabilities are included in the Company’s consolidated financial statements with effect from the date of the acquisition.

3. Business acquisitions and divestiture (Continued)

On January 8, 2016, the Company acquired 51% of the outstanding equity interest in Strategic Sourcing Excellence LLC (“SSE”), a Delaware limited liability company. The total consideration paid by the Company to the selling equity holders for the acquired interest in SSE was $14,541. This amount includes the fair value of earn-out consideration, cash consideration of $2,550, adjusted for working capital, transaction expenses, indebtedness and measurement period adjustments which did not have a significant impact on the Company’ consolidated statements of income, balance sheets or cash flows in the adjustment periods. The equity purchase agreement between the Company and the selling equity holders of SSE also provided for contingent earn-out consideration of up to $20,000, payable by the Company to the selling equity holders based on the future performance of the acquired business relative to the thresholds specified in the earn-out calculation. Up to $9,800 of the total potential earn-out consideration, representing the selling equity holders’ redeemable, non-controlling 49% interest in SSE, was payable only if either the put or call option, each as described below, was exercised. This acquisition enhanced the Company’s sourcing and procurement consulting domain expertise.

The equity purchase agreement granted the Company a call option to purchase the remaining 49% equity interest in SSE, which the Company had the right to exercise between January 1, 2018 and January 31, 2018. As the Company did not exercise its call option during such period, the selling equity holders exercised their put option on March 1, 2018 in accordance with the terms of the equity purchase agreement to require the Company to purchase their 49% interest in SSE for $2,950. The Company also paid $1,780 in earn-out consideration to the selling equity holders during the three months ended March 31, 2018. The amount paid in excess of carrying amount has been recorded in additional paid-in capital.

Acquisition-related costs of $164 have been included in selling, general and administrative expenses as incurred. Through this transaction, the Company acquired assets with a value of $412 and assumed liabilities amounting to $617. The results of operations of the acquired business, the fair value of the acquired assets and assumed liabilities, and redeemable non-controlling interest are included in the Company’s Consolidated Financial Statements with effect from the date of the acquisition.

In connection with the transaction, the Company recorded $300 in customer-related intangible assets with an amortization period of five years. Goodwill arising from the acquisition amounted to $14,445, which has been allocated to the Company’s India reporting unit and is deductible for tax purposes. The goodwill represents future economic benefits the Company expects to derive from its expanded presence in the sourcing and procurement consulting domains, operating synergies and other anticipated benefits of combining the acquired operations with those of the Company.

(d) TandemSeven, Inc.

On September 5, 2017, the Company acquired 100% of the outstanding equity interest in TandemSeven, Inc. (“TandemSeven”), a Massachusetts corporation, for total purchase consideration of $35,637. This amount includes cash consideration of $31,784, net of cash acquired of $3,853, and an adjustment for working capital and indebtedness. During the quarter ended March 31, 2018, the Company recorded certain measurement period adjustments. These adjustments did not have a significant impact on the Company’s consolidated statements of income, balance sheets or cash flows. TandemSeven’s focus on improving the design of customer experiences complements the Company’s existing capabilities aimed at transforming clients’ processes end-to-end.

3. Business acquisitions and divestiture (Continued)

In connection with the acquisition of TandemSeven, the Company recorded $2,000 in customer-related intangibles, $1,700 in marketing-related intangibles and $800 in technology-related intangible assets, which have a weighted average amortization period of two years. Goodwill arising from the acquisition amounted to $25,227, which has been allocated to the Company’s India reporting unit and is deductible for tax purposes. The goodwill represents primarily the acquired design expertise, operating synergies and other benefits expected to result from combining the acquired operations with those of the Company.

Acquisition-related costs of $932 have been included in selling, general and administrative expenses as incurred. In connection with the transaction, the Company also acquired certain assets with a value of $7,378, assumed certain liabilities amounting to $1,207 and recognized a net deferred tax liability of $260. The results of operations of the acquired business and the fair value of the acquired assets and assumed liabilities are included in the Company’s consolidated financial statements with effect from the date of the acquisition.

(e) BrightClaim LLC and associated companies

On May 3, 2017, the Company acquired 100% of the outstanding equity interest in each of BrightClaim LLC, a Delaware limited liability company, BrightServe LLC, a Georgia limited liability company, National Vendor LLC, a Delaware limited liability company, and BrightClaim Blocker, Inc., a Delaware corporation (collectively referred to as “BrightClaim”) for total purchase consideration of $56,461. This amount includes cash consideration of $52,395, net of cash acquired of $4,002, adjusted for working capital, net debt, transaction expenses and measurement period adjustments which did not have a significant impact on the Company’ consolidated statements of income, balance sheets or cash flows in the period of adjustments. This acquisition enhanced the Company’s breadth and depth of service offerings for clients in the insurance industry.

In connection with the acquisition of BrightClaim, the Company recorded $8,000 in customer-related intangibles, $3,200 in marketing related intangibles, $2,200 in technology-related intangibles and $200 in other intangibles, which have a weighted average amortization period of four years. Goodwill arising from the acquisition amounted to $42,638, which has been allocated to the Company’s India reporting unit and is partially deductible for tax purposes. The goodwill represents primarily the capabilities, operating synergies and other benefits expected to result from combining the acquired operations with those of the Company.

Acquisition-related costs of $1,563 have been included in selling, general and administrative expenses as incurred. In connection with the transaction, the Company also acquired certain assets with a value of $10,367, assumed certain liabilities amounting to $7,415, and recognized a net deferred tax liability of $2,728. The results of operations of the acquired business and the fair value of the acquired assets and assumed liabilities are included in the Company’s consolidated financial statements with effect from the date of the acquisition.

(f) RAGE Frameworks, Inc.

On April 13, 2017, the Company acquired 100% of the outstanding equity interest in RAGE Frameworks, Inc. (“RAGE”), a Delaware corporation, for total consideration of $125,329. This amount includes cash consideration of $124,149, net of cash acquired of $1,605, and an adjustment for working capital and indebtedness. During the quarters ended December 31, 2017 and June 30, 2018, the Company recorded certain measurement period adjustments. These measurement period adjustments did not have a significant impact on the Company’s consolidated statements of income, balance sheets or cash flows. This acquisition enhances the Company’s digital and artificial intelligence capabilities by adding knowledge-based automation technology and services.

3. Business acquisitions and divestiture (Continued)

In connection with the acquisition of RAGE, the Company recorded $1,600 in customer-related intangibles, $600 in marketing-related intangibles, $12,400 in technology-related intangible assets and $100 in other intangible assets, which have a weighted average amortization period of seven years. Goodwill arising from the acquisition amounted to $105,451, which has been allocated to the Company’s India reporting unit and is not deductible for tax purposes. The goodwill represents primarily the acquired digital and artificial intelligence capabilities, operating synergies and other benefits expected to result from combining the acquired operations with those of the Company.

Acquisition-related costs of $881 have been included in selling, general and administrative expenses as incurred. In connection with the transaction, the Company also acquired certain assets with a value of $13,836 and assumed certain liabilities amounting to $9,752. The Company also recognized a net deferred tax asset of $1,094. The results of operations of the acquired business and the fair value of the acquired assets and assumed liabilities are included in the Company’s consolidated financial statements with effect from the date of the acquisition.

(g) Other acquisitions in 2017

In 2017, the Company also completed five individually immaterial business acquisition transactions, namely the acquisition of a supply chain management delivery center in the U.S. (“U.S. Delivery Center”), the purchase of all of the outstanding equity interest in OnSource, LLC (“OnSource”), the purchase of the IT business of Birlasoft (“Birlasoft”), the purchase of the image processing business of Fiserv Solutions of Australia Pty Ltd. (“Fiserv”) and the purchase of all of the outstanding equity interest in Lease Dimensions, Inc. (“Lease Dimensions”). The aggregate total estimated consideration the Company paid to consummate these acquisitions was $87,586. This aggregate amount includes the estimated fair value of contingent earn-out consideration, cash consideration of $76,612, net of cash acquired of $254, and adjustments for closing date working capital, indebtedness, value transfer, seller transaction expenses and certain employee-related liabilities. In addition, this amount reflects measurement period adjustments related to the Birlasoft and Fiserv transactions. These adjustments did not have a significant impact on the Company’s consolidated statements of income, balance sheets or cash flows in the periods in which they were made.

The U.S. Delivery Center acquisition enhanced the Company’s supply chain management capabilities for its clients in the consumer packaged goods industry. The OnSource acquisition brought incremental digital capabilities to the Company’s insurance service offerings. The Birlasoft transaction expanded the Company’s end-to-end capabilities for its clients in the healthcare and aviation industries. The Fiserv transaction strengthened the Company’s financial services portfolio and expanded its Australia footprint. The Lease Dimensions acquisition enhanced the Company’s capabilities in commercial lending and leasing.

The purchase agreement for the acquisition of the U.S. Delivery Center provides for contingent earn-out consideration ranging from $0 to $10,000, payable by the Company to the seller based on the achievement of certain milestones relative to the thresholds specified in the earn-out calculation. The purchase agreement for the Lease Dimensions acquisition provides for contingent earn-out consideration ranging from $0 to $3,000, payable by the Company to the sellers based on the future performance of the business relative to the thresholds specified in the earn-out calculation.

In connection with these transactions, the Company recorded $33,494 in customer-related intangibles, $1,936 in marketing-related intangibles, $2,956 in technology-related intangibles and $100 in other intangibles, which have a weighted average amortization period of five years. Goodwill arising from these acquisitions amounted to $56,521. The goodwill represents primarily the capabilities, operating synergies and other benefits expected to result from combining the acquired operations with those of the Company.

3. Business acquisitions and divestiture (Continued)

The following table sets forth, with respect to each of the five acquisitions, the acquisition date, goodwill reporting unit and the tax deductibility of the goodwill:


Acquisition	Acquisition date	Goodwill reporting unit	Tax deductibility - goodwill
U.S. Delivery Center	October 16, 2017	India	Deductible
OnSource	July 18, 2017	India	Deductible
Birlasoft	July 18, 2017	IT Services	Deductible
Fiserv	May 11, 2017	India	Non-deductible
Lease Dimensions	February 15, 2017	Americas	Non-deductible

Acquisition-related costs for these acquisitions, amounting to $2,369 in the aggregate, have been included in selling, general and administrative expenses as incurred. Through these transactions, the Company acquired assets with a value of $10,387, assumed liabilities amounting to $11,239, and recognized a net deferred tax liability of $6,570. The results of operations of the acquired businesses and the fair value of the acquired assets and assumed liabilities are included in the Company’s consolidated financial statements with effect from the respective dates of the acquisitions.

B. Divestiture

(a) A portion of IT support business in Europe

In November 2017, the Company completed the sale of a portion of its legacy IT support business in Europe (the “Business”). Sale proceeds were $0. During the year ended December 31, 2017, the Business recorded net revenues of $4,546 and a net loss of $9,706.

The Company recorded a loss of $5,668 in its consolidated statement of income in connection with the sale of the Business, calculated as follows:

Net sale proceeds	$	—
Net assets of the business, including the translation impact thereof		5,569
Selling expenses		99
Loss on divestiture included in other income (expense), net	$	5,668

Cash and cash equivalents

9 Months Ended

Sep. 30, 2018

Cash And Cash Equivalents [Abstract]

Accounts receivable, net of reserve for doubtful receivables

4. Cash and cash equivalents

Cash and cash equivalents as of December 31, 2017 and September 30, 2018 are set out in the table below:

	As of December 31,		As of September 30,
	2017		2018
Cash and other bank balances	$	504,468	$	401,230
Total	$	504,468	$	401,230

Accounts receivable, net of reserve for doubtful receivables

9 Months Ended

Sep. 30, 2018

Receivables [Abstract]

5. Accounts receivable, net of reserve for doubtful receivables

The following table provides details of the Company’s reserve for doubtful receivables:


	Year ended December 31, 2017			Nine months ended September 30, 2018
Opening balance as of January 1	$	15,519		$	23,660
Additions due to acquisitions		235			-
Additions charged/reversal released to cost and expense		9,819			1,705
Deductions/effect of exchange rate fluctuations		(1,913	)		(1,169	)
Closing balance	$	23,660		$	24,196

Accounts receivable were $716,745 and $734,241, and reserves for doubtful receivables were $23,660 and $24,196, resulting in net accounts receivable balances of $693,085 and $710,045 as of December 31, 2017 and September 30, 2018, respectively. In addition, accounts receivable due after one year amounting to $1,624 and $3,912 as of December 31, 2017 and September 30, 2018, respectively, are included under other assets in the consolidated balance sheets.

Accounts receivable from related parties were $36 and $86 as of December 31, 2017 and September 30, 2018, respectively. There are no doubtful receivables in amounts due from related parties.

Derivative Instruments And Hedging Activities Disclosure [Abstract]

The entire disclosure for claims held for amounts due a entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses.

+ References + Details

Fair value measurements

9 Months Ended

Sep. 30, 2018

Fair Value Disclosures [Abstract]

Fair value measurements

6. Fair value measurements

The Company measures certain financial assets and liabilities, including derivative instruments, at fair value on a recurring basis. The fair value measurements of these financial assets and liabilities were determined using the following inputs as of December 31, 2017 and September 30, 2018:

	As of December 31, 2017
	Fair Value Measurements at Reporting Date Using
			Quoted Prices in Active Markets for Identical Assets		Significant Other Observable Inputs		Significant Other Unobservable Inputs
	Total		(Level 1)		(Level 2)		(Level 3)
Assets
Derivative instruments (Note a, c)	$	73,098	$	—	$	73,098	$	—
Total	$	73,098	$	—	$	73,098	$	—
Liabilities
Earn out consideration (Note b, d)	$	24,732	$	—	$	—	$	24,732
Derivative instruments (Note b, c)	$	18,188	$	—	$	18,188	$	—
Total	$	42,920	$	—	$	18,188	$	24,732
Redeemable non-controlling interest (Note e)	$	4,750	$	—	$	—	$	4,750

6. Fair value measurements (Continued)

	As of September 30, 2018
	Fair Value Measurements at Reporting Date Using
			Quoted Prices in Active Markets for Identical Assets		Significant Other Observable Inputs		Significant Other Unobservable Inputs
	Total		(Level 1)		(Level 2)		(Level 3)
Assets
Derivative instruments (Note a, c)	$	21,379	$	—	$	21,379	$	—
Deferred compensation plan assets (a, f)		587		—		—		587
Total	$	21,966	$	—	$	21,379	$	587
Liabilities
Earn out consideration (Note b, d)	$	18,240	$	—	$	—	$	18,240
Derivative instruments (Note b, c)		78,447		—		78,447		—
Deferred compensation plan liability (b, g)		598		—		—		598
Total	$	97,285	$	—	$	78,447	$	18,838

(a)	Included in prepaid expenses and other current assets and other assets in the consolidated balance sheets.

(b)	Included in accrued expenses and other current liabilities and other liabilities in the consolidated balance sheets.

(c)	The Company values its derivative instruments based on market observable inputs, including both forward and spot prices for the relevant currencies and interest rate indices for relevant interest rates. The quotes are taken from an independent market database.

(d)

The fair value of earn-out consideration, calculated as the present value of expected future payments to be made to the sellers of acquired businesses, was derived by estimating the future financial performance of the acquired businesses using the earn-out formula and performance targets specified in each purchase agreement and adjusting the result to reflect the Company’s estimate of the likelihood of achievement of such targets. Given the significance of the unobservable inputs, the valuations are classified in level 3 of the fair value hierarchy.

(e)

The Company’s estimate of the fair value of redeemable non-controlling interest is based on unobservable inputs considering the assumptions that market participants would make in pricing the obligation. Given the significance of the unobservable inputs, the valuation is classified in level 3 of the fair value hierarchy. See Note 3—Business Acquisitions.

(f)

Deferred compensation plan assets consist of life insurance policies. These life insurance policies are valued based on the cash surrender value of the insurance contract, which is determined based on the fair value of the underlying assets included in the insurance portfolio and are therefore classified within level 3 of the valuation hierarchy.

(g)	The fair value of the deferred compensation plan liability is derived based on the fair value of the underlying assets in the insurance policies and is therefore classified within level 3 of the valuation hierarchy.

6. Fair value measurements (Continued)

The following table provides a roll-forward of the fair value of earn-out consideration categorized as level 3 in the fair value hierarchy for the three and nine months ended September 30, 2017 and 2018:

	Three months ended						Nine months ended
	September 30,						September 30,
	2017			2018			2017			2018
Opening balance	$	23,274		$	23,609		$	22,435		$	24,732
Earn-out consideration payable in connection with acquisitions		—			—			2,320			—
Payments made on earn-out consideration		(5,756	)		(83	)		(7,239	)		(1,559	)
Change in fair value of earn out consideration (Note a)		11			(5,341	)		(1,414	)		(5,974	)
Others (Note b)		470			55			1,897			1,041
Ending balance	$	17,999		$	18,240		$	17,999		$	18,240

(a) Changes in the fair value of earn-out consideration are reported in “other operating (income) expense, net” in the consolidated statements of income.

(b) “Others” is comprised of interest expense included in “interest income (expense), net” and the impact of changes in foreign exchange reported in “foreign exchange gains (losses), net” in the consolidated statements of income. This change also includes a cumulative translation adjustment reported as a component of other comprehensive income (loss).

The following table provides a roll-forward of the fair value of deferred compensation plan assets categorized as level 3 in the fair value hierarchy for the three and nine months ended September 30, 2017 and 2018:

	Three months ended				Nine months ended
	September 30,				September 30,
	2017		2018		2017		2018
Opening balance	$	—	$	—	$	—	$	—
Redemptions		—		—		—		—
Additions		—		595		—		595
Change in fair value of deferred compensation plan assets (note a)		—		13		—		13
Others (note b)		—		(20)		—		(20)
Closing balance	$	—	$	588	$	—	$	588

(a)

Changes in the fair value of plan assets are reported in “other income (expense), net” in the consolidated statements of income.

(b)

“Others” is comprised of certain administrative charges which are reported in “selling, general and administrative expenses” in the consolidated statements of income.

6. Fair value measurements (Continued)

The following table provides a roll-forward of the fair value of deferred compensation liabilities categorized as level 3 in the fair value hierarchy for the three and nine months ended September 30, 2017 and 2018:

	Three months ended				Nine months ended
	September 30,				September 30,
	2017		2018		2017		2018
Opening balance	$	—	$	—	$	—	$	—
Redemptions		—		—		—		—
Additions		—		595		—		595
Change in fair value of deferred compensation plan liabilities (note a)		—		3		—		3
Others		—		—		—		—
Closing balance	$	—	$	598	$	—	$	598

(a)

Changes in the fair value of deferred compensation liabilities are reported in “selling, general and administrative expenses” in the consolidated statements of income.

Derivative financial instruments

9 Months Ended

Sep. 30, 2018

Derivative financial instruments

7. Derivative financial instruments

The Company is exposed to the risk of rate fluctuations on its foreign currency assets and liabilities and on foreign currency denominated forecasted cash flows and interest rate. The Company has established risk management policies, including the use of derivative financial instruments to hedge foreign currency assets and liabilities, foreign currency denominated forecasted cash flows and interest rate risk. These derivative financial instruments are largely deliverable and non-deliverable forward foreign exchange contracts and interest rate swaps. The Company enters into these contracts with counterparties that are banks or other financial institutions, and the Company considers the risk of non-performance by such counterparties not to be material. The forward foreign exchange contracts and interest rate swaps mature during a period of up to 51 months and the forecasted transactions are expected to occur during the same period.

The following table presents the aggregate notional principal amounts of outstanding derivative financial instruments together with the related balance sheet exposure:

	Notional principal amounts (note a)				Balance sheet exposure asset (liability) (note b)
	As of December 31, 2017		As of September 30, 2018		As of December 31, 2017			As of September 30, 2018
Foreign exchange forward contracts denominated in:
United States Dollars (sell) Indian Rupees (buy)	$	1,289,400	$	1,102,600	$	54,398			$	(69,482	)
United States Dollars (sell) Mexican Peso (buy)		9,000		3,000		(441	)			149
United States Dollars (sell) Philippines Peso (buy)		76,650		44,400		69				(3,129	)
Euro (sell) United States Dollars (buy)		170,542		112,635		(2,069	)			3,788
Pound Sterling (buy) United States Dollars (sell)		24,041		21,326		253				(447	)
Euro (sell) Romanian Leu (buy)		35,826		24,455		(892	)			(212	)
Japanese Yen (sell) Chinese Renminbi (buy)		60,768		35,463		1,918				(1,011	)
Pound Sterling (sell) United States Dollars (buy)		80,871		40,855		(2,478	)			(333	)
Australian Dollars (sell) United States Dollars (buy)		136,092		81,250		(5,180	)			2,104
Interest rate swaps (floating to fixed)		432,117		413,598		9,332				11,505
						54,910				(57,068	)

7. Derivative financial instruments (Continued)

(a)

Notional amounts are key elements of derivative financial instrument agreements but do not represent the amount exchanged by counterparties and do not measure the Company’s exposure to credit, foreign exchange, interest rate or market risks. However, the amounts exchanged are based on the notional amounts and other provisions of the underlying derivative financial instrument agreements.

(b)	Balance sheet exposure is denominated in U.S. dollars and denotes the mark-to-market impact of the derivative financial instruments on the reporting date.

FASB guidance on derivatives and hedging requires companies to recognize all derivative instruments as either assets or liabilities at fair value in the balance sheet. In accordance with the FASB guidance on derivatives and hedging, the Company designates foreign exchange forward contracts and interest rate swaps as cash flow hedges. Foreign exchange forward contracts are entered into to cover the effects of future exchange rate variability on forecasted revenues and purchases of services, and interest rate swaps are entered into to cover interest rate fluctuation risk. In addition to this program, the Company uses derivative instruments that are not accounted for as hedges under the FASB guidance in order to hedge foreign exchange risks related to balance sheet items, such as receivables and intercompany borrowings, that are denominated in currencies other than the Company’s underlying functional currency.

The fair value of the Company’s derivative instruments and their location in the Company’s financial statements are summarized in the table below:

	Cash flow hedges				Non-designated
	As of December 31, 2017		As of September 30, 2018		As of December 31, 2017		As of September 30, 2018
Assets
Prepaid expenses and other current assets	$	43,557	$	12,664	$	4,635	$	1,041
Other assets	$	24,906	$	7,674	$	—	$	—
Liabilities
Accrued expenses and other current liabilities	$	10,092	$	31,831	$	254	$	9,418
Other liabilities	$	7,842	$	37,198	$	—	$	—

Cash flow hedges

For derivative instruments that are designated and qualify as cash flow hedges, the effective portion of the gain (loss) on the derivative instrument is reported as a component of other comprehensive income (loss) and reclassified into earnings in the same period or periods during which the hedged transaction is recognized in the consolidated statements of income. Gains (losses) on the derivatives, representing either hedge ineffectiveness or hedge components excluded from the assessment of effectiveness, are recognized in earnings as incurred.

7. Derivative financial instruments (Continued)

In connection with cash flow hedges, the gains (losses) recorded as a component of other comprehensive income (loss), or OCI, and the related tax effects are summarized below:

	Three months ended September 30,																	Nine months ended September 30,
	2017									2018								2017									2018
	Before-Tax amount			Tax (Expense) or Benefit			Net of tax Amount			Before-Tax amount			Tax (Expense) or Benefit		Net of tax Amount			Before-Tax amount			Tax (Expense) or Benefit			Net of tax Amount			Before-Tax amount			Tax (Expense) or Benefit			Net of tax Amount
Opening balance	$	52,167		$	(19,438	)	$	32,729		$	(10,277	)	$	1,824	$	(8,453	)	$	37,461		$	(13,979	)	$	23,482		$	50,529		$	(14,436	)	$	36,093
Adoption of ASU 2018-02 (refer to note 24)		—			—			—			—			—		—			—			—			—			—			2,265			2,265
Net gains (losses) reclassified into statement of income on completion of hedged transactions		15,451			(5,716	)		9,735			173			47		220			40,251			(14,815	)		25,436			12,734			(2,329	)		10,405
Changes in fair value of effective portion of outstanding derivatives, net		(7,760	)		2,621			(5,139	)		(38,242	)		9,544		(28,698	)		31,746			(11,937	)		19,809			(86,487	)		21,163			(65,324	)
Gain (loss) on cash flow hedging derivatives, net		(23,211	)		8,337			(14,874	)		(38,415	)		9,497		(28,918	)		(8,505	)		2,878			(5,627	)		(99,221	)		23,492			(75,729	)
Closing balance	$	28,956		$	(11,101	)	$	17,855		$	(48,692	)	$	11,321	$	(37,371	)	$	28,956		$	(11,101	)	$	17,855		$	(48,692	)	$	11,321		$	(37,371	)

The Company’s gains or losses recognized in other comprehensive income (loss) and their effects on financial performance are summarized below:



	Amount of Gain (Loss)													Amount of Gain (Loss) reclassified
	recognized in OCI on												Location of Gain (Loss)	from OCI into Statement of Income
Derivatives in	Derivatives (Effective Portion)												reclassified	(Effective Portion)
Cash Flow	Three months ended						Nine months ended						from OCI into	Three months ended					Nine months ended
Hedging	September 30,						September 30,						Statement of Income	September 30,					September 30,
Relationships	2017			2018			2017			2018			(Effective Portion)	2017		2018			2017			2018
Forward foreign exchange contracts	$	(7,779	)	$	(38,960	)	$	33,132		$	(91,180	)	Revenue	$	403	$	1,002		$	6,429		$	(1,767	)
Interest rate swaps		19			718			(1,386	)		4,693		Cost of revenue		11,666		(1,510	)		26,655			9,438
													Selling, general and administrative expenses		3,213	$	(382	)		7,368			2,543
													Interest expense		169		1,063			(201	)		2,520
	$	(7,760	)	$	(38,242	)	$	31,746		$	(86,487	)		$	15,451	$	173		$	40,251		$	12,734

7. Derivative financial instruments (Continued)

There were no gains (losses) recognized in income on the ineffective portion of derivatives and excluded from effectiveness testing for the three and nine months ended September 30, 2017 and 2018, respectively.

Non-designated Hedges


		Amount of Gain (Loss) recognized in Statement of Income on Derivatives
		Three months ended September 30,					Nine months ended September 30,
Derivatives not designated as hedging instruments	Location of Gain (Loss) recognized in Statement of Income on Derivatives	2017			2018		2017		2018
Forward foreign exchange contracts (Note a)	Foreign exchange gains (losses), net	$	(1,350	)	$	(6,450)	$	8,763	$	(23,279	)
		$	(1,350	)	$	(6,450)	$	8,763	$	(23,279	)

(a)

These forward foreign exchange contracts were entered into to hedge fluctuations in foreign exchange rates for recognized balance sheet items such as receivables and intercompany borrowings, and were not originally designated as hedges under FASB guidance on derivatives and hedging. Realized gains (losses) and changes in the fair value of these derivatives are recorded in foreign exchange gains (losses), net in the consolidated statements of income.

Prepaid expenses and other current assets

9 Months Ended

Sep. 30, 2018

Deferred Costs Capitalized Prepaid And Other Assets Disclosure [Abstract]

Property Plant And Equipment [Abstract]

8. Prepaid expenses and other current assets

Prepaid expenses and other current assets consist of the following:

	As of December 31,		As of September 30,
	2017		2018
Advance income and non-income taxes	$	51,832	$	85,452
Deferred transition costs		62,029		—
Contract asset (Note 19)		—		19,932
Customer acquisition cost		19,327		—
Prepaid expenses		16,944		27,066
Derivative instruments		48,192		13,705
Employee advances		5,014		4,195
Deposits		4,719		7,290
Advances to suppliers		2,705		1,273
Others		25,580		51,093
	$	236,342	$	210,006

Property, plant and equipment, net

9 Months Ended

Sep. 30, 2018

Goodwill And Intangible Assets Disclosure [Abstract]

9. Property, plant and equipment, net

The following table provides the gross and net amount of property, plant and equipment:

	As of December 31,			As of September 30,
	2017			2018
Property, plant and equipment, gross	$	666,031		$	661,689
Less: Accumulated depreciation and amortization		(459,001	)		(450,307	)
Property, plant and equipment, net	$	207,030		$	211,382

Depreciation expense on property, plant and equipment for the nine months ended September 30, 2017 and 2018 was $32,692 and $36,500, respectively, and for the three months ended September 30, 2017 and 2018 was $11,479 and $11,864, respectively. Computer software amortization for the nine months ended September 30, 2017 and 2018 amounted to $8,368 and $9,288, respectively, and for the three months ended September 30, 2017 and 2018 amounted to $2,963 and $3,715, respectively.

The depreciation and amortization expenses set forth above include the effect of the reclassification of foreign exchange (gains) losses related to the effective portion of foreign currency derivative contracts, amounting to $(1,211) and $(423) for the nine months ended September 30, 2017 and 2018, respectively, and $(517) and $79 for the three months ended September 30, 2017 and 2018, respectively.

During the nine months ended September 30, 2018, the Company tested for recoverability a group of assets, comprised of computer software and a technology-related intangible asset, as a result of the termination of related customer contracts. Based on the results of its testing, the Company determined that the carrying value of the group of assets was not recoverable and the Company recorded a complete write-down of the carrying value of $1,538. This write-down has been recorded in other operating (income) expenses, net in the consolidated statement of income and has been allocated to computer software, and technology-related intangible assets, amounting to $1,200 and $338, respectively. For the three months ended September 30, 2018, the Company recorded a complete write-down of the carrying value of $688. This write-down has been recorded in other operating (income) expenses, net in the consolidated statement of income and has been allocated to computer software, amounting to $688.

Goodwill and intangible assets

9 Months Ended

Sep. 30, 2018

Goodwill and intangible assets

10. Goodwill and intangible assets

The following table presents the changes in goodwill for the year ended December 31, 2017 and nine months ended September 30, 2018:

	As of December 31,			As of September 30,
	2017			2018
Opening balance	$	1,069,408		$	1,337,122
Goodwill relating to acquisitions consummated during the period		229,745			91,936
Impact of measurement period adjustments		(106	)		254
Effect of exchange rate fluctuations		38,075			(42,904	)
Closing balance	$	1,337,122		$	1,386,408

The total amount of goodwill deductible for tax purposes was $120,617 and $205,581 as of December 31, 2017 and September 30, 2018, respectively.

10. Goodwill and intangible assets (Continued)

The Company’s intangible assets are as follows:

	As of December 31, 2017							As of September 30,2018
	Gross carrying amount		Accumulated amortization & Impairment		Net		Gross carrying amount			Accumulated amortization & Impairment		Net
Customer-related intangible assets	$	369,173	$	293,029	$	76,144	$		366,211	$	297,447	$	68,764
Marketing-related intangible assets		52,443		39,212		13,231			54,633		44,448		10,185
Technology-related intangible assets		54,189		28,278		25,911			58,832		34,621		24,211
Other intangible assets		3,081		2,314		767			1,170		1,044		126
Intangible assets under development		15,537		-		15,537			31,742		-		31,742
		494,423		362,833	$	131,590	$		512,588	$	377,560	$	135,028

Amortization expenses for intangible assets disclosed in the consolidated statements of income under amortization of acquired intangible assets for the nine months ended September 30, 2017 and 2018 were $25,780 and $29,134, respectively, and for the three months ended September 30, 2017 and 2018 were $10,151 and $9,372, respectively.

Amortization expenses for technology-related, internally-developed intangible assets disclosed in the consolidated statements of income under cost of revenue and selling, general and administrative expenses for the nine months ended September 30, 2017 and 2018 were $0 and $1,389, respectively, and for the three months ended September 30, 2017 and 2018 were $0 and $499, respectively.

Amortization expenses for the technology-related, internally-developed intangible assets set forth above include the effect of the reclassification of foreign exchange (gains) losses related to the effective portion of foreign currency derivative contracts, amounting to $0 and $(12) for the nine months ended September 30, 2017 and 2018, respectively, and $0 and $2 for the three months ended September 30, 2017 and 2018, respectively.

The Company recorded a write-down to a technology-related intangible asset during the nine months ended September 30, 2018, as described in note 9.

Short-term borrowings

9 Months Ended

Sep. 30, 2018

Debt Disclosure [Abstract]

11. Short-term borrowings

The Company has the following borrowing facilities:

(a)

Fund-based and non-fund-based credit facilities with banks, which are available for operational requirements in the form of overdrafts, letters of credit, guarantees and short-term loans. As of December 31, 2017 and September 30, 2018, the limits available were $15,064 and $13,890, respectively, of which $7,900 and $7,303 was utilized, constituting non-funded drawdown.

(b)

A fund-based and non-fund based revolving credit facility of $500,000 which the Company obtained through an amendment of its existing credit agreement on August 9, 2018, as described in note 12. Prior to the amendment, the Company’s revolving credit facility was $350,000. The amended credit facility expires on August 8, 2023. The funded drawdown amount under the Company’s revolving facilities bore interest at a rate equal to LIBOR plus a margin of 1.50% as of December 31, 2017 compared to a rate equal to LIBOR plus a margin of 1.375% as of September 30, 2018. The unutilized amount on the revolving facilities bore a commitment fee of 0.25% as of December 31, 2017 compared to a commitment fee of 0.20% as of September 30, 2018. As of December 31, 2017 and September 30, 2018, a total of $170,978 and $332,098, respectively, was utilized, of which $170,000 and $330,000, respectively, constituted funded drawdown and $978 and $2,098, respectively, constituted non-funded drawdown. The Company’s amended credit agreement contains certain customary covenants, including a maximum leverage covenant and a minimum interest coverage ratio. During the nine months ended September 30, 2018, the Company was in compliance with the financial covenants of the credit agreement.

Long-term debt

9 Months Ended

Sep. 30, 2018

Debt Disclosure [Abstract]

Long-term debt

12. Long-term debt

In August 2018, the Company amended its 2015 credit facility (“the 2015 Facility”), which was comprised of an $800,000 term loan and a $350,000 revolving credit facility. The amended facility is comprised of a $680,000 term loan, which represents the outstanding balance under the 2015 Facility as of the date of amendment, and a $500,000 revolving credit facility. The amended facility expires on August 8, 2023. The amendment did not result in a substantial modification of $550,814 of the outstanding term loan under the 2015 Facility. Further, as a result of the amendment, the Company extinguished the outstanding term loan under the 2015 Facility of $129,186 and obtained additional funding of $129,186, resulting in no change to the outstanding principal of the term loan under the amended facility. In connection with the amendment, the Company expensed $2,029, representing partial acceleration of the amortization of the existing unamortized debt issuance costs and an additional fee paid to the Company’s lenders related to the term loan. The overall borrowing capacity under the revolving credit facility increased from $350,000 to $500,000. The amendment of the revolving credit facility resulted in accelerated amortization of $82 relating to existing unamortized debt issuance cost. The remaining unamortized costs and an additional third party fee paid in connection with the amendment will be amortized over the term of the amended facility, which will expire on August 8, 2023.

Borrowings under the amended credit facility bear interest at a rate equal to, at the election of the Company, either LIBOR plus an applicable margin equal to 1.375% per annum, compared to a margin of 1.50% under the 2015 facility, or a base rate plus an applicable margin equal to 0.375% per annum, compared to a margin of 0.50% under the 2015 facility, in each case subject to adjustment based on the Company’s debt ratings provided by Standard & Poor’s Rating Services and Moody’s Investors Service, Inc. Based on the Company’s election and current credit rating, the applicable interest rate is equal to LIBOR plus 1.375% per annum. The amended credit agreement contains certain customary covenants, including a maximum leverage covenant and a minimum interest coverage ratio. During the nine months ended September 30, 2018, the Company was in compliance with the financial covenants.

As of December 31, 2017 and September 30, 2018, the amount outstanding under the term loan, net of debt amortization expense of $1,848 and $2,293, was $698,152 and $669,207, respectively. As of December 31, 2017 and September 30, 2018, the term loan bore interest at a rate equal to LIBOR plus a margin of 1.50% per annum and 1.375% per annum, respectively. Indebtedness under the amended credit facility is unsecured. The amount outstanding on the term loan as of September 30, 2018 requires quarterly payments of $8,500, and the balance of the loan is due and payable upon the maturity of the term loan on August 8, 2023.

The maturity profile of the term loan outstanding as of September 30, 2018, net of debt amortization expense, is as follows:

Year ended	Amount
2018		8,365
2019		33,483
2020		33,509
2021		33,537
2022		33,564
2023		526,749
Total	$	669,207

12. Long-term debt (Continued)

In March 2017, Genpact Luxembourg S.à.r.l. (the “Issuer”), a wholly owned subsidiary of the Company, issued $350,000 aggregate principal amount of 3.70% senior notes in a private offering, resulting in cash proceeds of approximately $348,519, net of an underwriting fee of $1,481. The issuance was fully guaranteed by the Company. In connection with the offering, the Company incurred other debt issuance costs of $1,161. The total debt issuance cost of $2,642 is being amortized over the life of the notes as additional interest expense. As of December 31, 2017 and September 30, 2018, the amount outstanding under the notes, net of debt amortization expense of $2,239 and $1,847, was $347,761 and $348,153 respectively, which is payable on April 1, 2022. The Issuer will pay interest on the notes semi-annually in arrears on April 1 and October 1 of each year, ending on the maturity date of April 1, 2022. The Company, at its option, may redeem the notes at any time in whole or in part, at a redemption price equal to (i) 100% of the principal amount of the notes redeemed, together with accrued and unpaid interest on the redeemed amount, and (ii) if the notes are redeemed prior to March 1, 2022, a specified “make-whole” premium. The notes are subject to certain customary covenants, including limitations on the ability of the Company and certain of its subsidiaries to incur debt secured by liens, engage in certain sale and leaseback transactions and consolidate, merge, convey or transfer their assets, and during the nine months ended September 30, 2018, the Company and its applicable subsidiaries were in compliance with the covenants. Upon certain change of control transactions, the Issuer will be required to make an offer to repurchase the notes at a price equal to 101% of the aggregate principal amount of such notes, plus accrued and unpaid interest. The interest rate payable on the notes is subject to adjustment if the credit rating of the notes is downgraded, up to a maximum increase of 2.0%. In connection with the 3.70% senior notes private offering, the Issuer and the Company entered into a registration rights agreement with the initial purchasers of the outstanding unregistered notes pursuant to which the Issuer and the Company agreed to complete an exchange offer within 455 days after the date of the private offering upon terms identical in all material respects to the terms of the outstanding unregistered notes, except that the transfer restrictions, registration rights and additional interest provisions applicable to the outstanding unregistered notes would not apply to the exchange notes. On July 24, 2018, the unregistered notes exchange offer was completed and all outstanding unregistered notes were exchanged for freely tradable notes registered under the Securities Act of 1933, as amended.

Accrued expenses and other current liabilities

9 Months Ended

Sep. 30, 2018

Payables And Accruals [Abstract]

Other Liabilities Disclosure [Abstract]

13. Accrued expenses and other current liabilities

Accrued expenses and other current liabilities consist of the following:

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

Other liabilities

9 Months Ended

Sep. 30, 2018

Compensation And Retirement Disclosure [Abstract]

14. Other liabilities

Other liabilities consist of the following:

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

Employee benefit plans

9 Months Ended

Sep. 30, 2018

Employee benefit plans

15. Employee benefit plans

The Company has employee benefit plans in the form of certain statutory and other schemes covering its employees.

Defined benefit plans

In accordance with Indian law, the Company maintains a defined benefit retirement plan covering substantially all of its Indian employees. In accordance with Mexican law, the Company provides termination benefits to all of its Mexican employees. In addition, certain of the Company’s subsidiaries in the Philippines and Japan sponsor defined benefit retirement programs.

Net defined benefit plan costs for the three and nine months ended September 30, 2017 and 2018 include the following components:

	Three months ended September 30,						Nine months ended September 30,
	2017			2018			2017			2018
Service costs	$	1,814		$	1,762		$	5,391		$	5,815
Interest costs		776			900			2,303			2,834
Amortization of actuarial loss		221			344			653			899
Expected return on plan assets		(529	)		(689	)		(1,560	)		(2,169	)
Net defined benefit plan costs	$	2,282		$	2,317		$	6,787		$	7,379

On January 1, 2018, the Company adopted ASU 2017-07, Compensation-Retirement Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost. The service cost is recognized within cost of revenue and selling, general and administrative expenses, depending on the functional area of the underlying employees included in the plans, and the non-operating components of net benefit plan costs are included within other income (expense), net in the consolidated statements of income.

15. Employee benefit plans (Continued)

Defined contribution plans

During the three and nine months ended September 30, 2017 and 2018, the Company contributed the following amounts to defined contribution plans in various jurisdictions:

	Three months ended September 30,				Nine months ended September 30,
	2017		2018		2017		2018
India	$	5,731	$	6,269	$	16,514	$	18,274
U.S.		2,228		2,463		9,148		9,421
U.K.		1,887		2,033		5,961		7,357
China		4,132		4,388		11,700		13,190
Other regions		1,006		980		3,083		3,312
Total	$	14,984	$	16,133	$	46,406	$	51,554

Deferred compensation plan

On July 1, 2018, Genpact LLC, a wholly-owned subsidiary of the Company, adopted an executive deferred compensation plan (the “Plan”). The Plan will provide a select group of U.S.-based members of Company management with the opportunity to defer from 1% to 80% of their base salary and from 1% to 100% of their qualifying bonus compensation (or such other minimums or maximums as determined by the Plan administrator from time to time) pursuant to the terms of the Plan. Participant deferrals are 100% vested at all times. The Plan also allows for discretionary supplemental employer contributions by the Company, in its sole discretion, which will be subject to a two-year vesting schedule (50% vesting on the one-year anniversary of approval of the contribution and 50% vesting on the second year anniversary of approval of the contribution) or such other vesting schedule as determined by the Company.

The Plan will also provide an option for participants to elect to receive deferred compensation and earnings thereon on either fixed date(s) no earlier than two years following the applicable Plan year (or end of the applicable performance period for performance-based bonus compensation) or following a separation from service, in each case either in a lump sum or in annual installments over a term of up to 15 years. Each Plan participant’s compensation deferrals and discretionary supplemental employer contributions (if any) will be credited or debited with notional investment gains and losses equal to the experience of selected hypothetical investment funds offered under the Plan and elected by the participant.

The liability for the deferred compensation plan was $0 and $598 as of December 31, 2017 and September 30, 2018, respectively, and is included in “other liabilities” in the consolidated balance sheets.

In connection with the administration of the Plan, the Company has purchased company-owned life insurance policies insuring the lives of certain employees. The cash surrender value of these policies was $0 and $587 as of December 31, 2017 and September 30, 2018, respectively. The cash surrender value of these insurance policies is included in “other assets” in the consolidated balance sheets.

During the three and nine months ended September 30, 2017 and 2018, the change in the fair value of Plan assets was $0 and $(8), respectively, which is included in “other income (expense), net,” in the consolidated statements of income. During the three and nine months ended September 30, 2017 and 2018, the change in the fair value of deferred compensation liabilities was $0 and $3, respectively, which is included in “selling, general and administrative expenses.”

Stock-based compensation

9 Months Ended

Sep. 30, 2018

Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]

Stock-based compensation

16. Stock-based compensation

The Company has issued options under the Genpact Limited 2007 Omnibus Incentive Compensation Plan (the “2007 Omnibus Plan”) and the Genpact Limited 2017 Omnibus Incentive Compensation Plan (the “2017 Omnibus Plan”) to eligible persons, including employees, directors and certain other persons associated with the Company.

Under the 2007 Omnibus Plan, shares underlying options forfeited, expired, terminated or cancelled under any of the Company’s predecessor plans were added to the number of shares otherwise available for grant under the 2007 Omnibus Plan. The 2007 Omnibus Plan was amended and restated on April 11, 2012 to increase the number of common shares authorized for issuance by 5,593,200 shares to 15,000,000 shares.

On May 9, 2017, the Company’s shareholders approved the adoption of the Genpact Limited 2017 Omnibus Incentive Compensation Plan (the “2017 Omnibus Plan”), pursuant to which 15,000,000 Company common shares are available for issuance. No grants may be made under the 2007 Omnibus Plan after the date of adoption of the 2017 Omnibus Plan. Grants that were outstanding under the 2007 Omnibus Plan as of the date of Company’s adoption of the 2017 Omnibus Plan remain subject to the terms of the 2007 Omnibus Plan.

Stock-based compensation costs relating to the foregoing plans during the nine months ended September 30, 2017 and September 30, 2018 were $21,985 and $31,567, respectively, and for the three months ended September 30, 2017 and 2018 were $9,907 and $13,224, respectively. These costs have been allocated to “cost of revenue” and “selling, general, and administrative expenses.”

Stock options

All options granted under the 2007 and 2017 Omnibus Plans are exercisable into common shares of the Company, have a contractual period of ten years and vest over four to five years unless specified otherwise in the applicable award agreement. The Company recognizes compensation cost over the vesting period of the option.

Compensation cost is determined at the date of grant by estimating the fair value of an option using the Black-Scholes option-pricing model.

The following table shows the significant assumptions used in determining the fair value of options granted in the nine months ended September 30, 2017 and September 30, 2018.

	Nine months ended September 30, 2017	Nine months ended September 30, 2018
Dividend yield	0.97%			0.95%-1.01%
Expected life (in months)	84			84
Risk-free rate of interest	2.25%		2.67%-2.93%
Volatility	24.28%		22.55%-22.73%

16. Stock-based compensation (Continued)

A summary of stock option activity during the nine months ended September 30, 2018 is set out below:

	Nine months ended September 30, 2018
	Shares arising out of options			Weighted average exercise price		Weighted average remaining contractual life (years)				Aggregate intrinsic value
Outstanding as of January 1, 2018		5,134,645		$	19.52		5.6			$		—
Granted		2,638,106			30.47		—					—
Forfeited		(70,000)			27.65		—					—
Expired		—			—		—					—
Exercised		(441,076	)		16.46		—					6,242
Outstanding as of September 30, 2018		7,261,675		$	23.61		6.6			$		51,236
Vested as of September 30, 2018 and expected to vest thereafter (Note a)	7,086,270			$	23.50			6.6	$		50,729
Vested and exercisable as of September 30, 2018		3,313,570		$	17.69		4.0			$		42,801
Weighted average grant date fair value of grants during the period	$	8.32

(a) Options expected to vest reflect an estimated forfeiture rate.

As of September 30, 2018, the total remaining unrecognized stock-based compensation cost for options expected to vest amounted to $23,616, which will be recognized over the weighted average remaining requisite vesting period of 4.2 years.

Restricted share units

The Company has granted restricted share units, or RSUs, under the 2007 and 2017 Omnibus Plans. Each RSU represents the right to receive one common share. The fair value of each RSU is the market price of one common share of the Company on the date of the grant. The RSUs granted to date have graded vesting schedules of three months to four years. The compensation expense is recognized on a straight-line basis over the vesting term. A summary of RSU activity during the nine months ended September 30, 2018 is set out below:

	Nine months ended September 30, 2018
	Number of Restricted Share Units			Weighted Average Grant Date Fair Value
Outstanding as of January 1, 2018		1,605,251		$	26.17
Granted		478,562			30.50
Vested (Note a)		(314,135	)		25.17
Forfeited		(174,536)			26.91
Outstanding as of September 30, 2018		1,595,142		$	27.59
Expected to vest (Note b)		1,382,971

(a)

209,076 RSUs that vested during the period were net settled upon vesting by issuing 140,167 shares (net of minimum statutory tax withholding). 52,875 RSUs vested in the year ended December 31, 2017, shares in respect of which will be issuable on December 31, 2018 after withholding shares to the extent of minimum statutory withholding taxes. 52,184 RSUs vested in the nine months ended September 30, 2018, in respect of which shares will be issuable in October 2018 after withholding shares to the extent of minimum statutory withholding taxes.

(b)	The number of RSUs expected to vest reflects an estimated forfeiture rate.

52,482 RSUs vested in the year ended December 31, 2016, in respect of which 52,055 shares were issued during the nine months ended September 30, 2018 after withholding shares to the extent of minimum statutory withholding taxes.

16. Stock-based compensation (Continued)

As of September 30, 2018, the total remaining unrecognized stock-based compensation cost related to RSUs amounted to $28,789, which will be recognized over the weighted average remaining requisite vesting period of 2.1 years.

Performance units

The Company also grants stock awards in the form of performance units, or PUs, and has granted PUs under both the 2007 and 2017 Omnibus Plans.

Each PU represents the right to receive one common share at a future date based on the Company’s performance against specified targets. PUs granted to date have vesting schedules of six months to three years. The fair value of each PU is the market price of one common share of the Company on the date of grant and assumes that performance targets will be achieved. PUs granted under the plans are subject to cliff vesting. The compensation expense for such awards is recognized on a straight-line basis over the vesting terms. During the performance period, the Company’s estimate of the number of shares to be issued is adjusted upward or downward based upon the probability of achievement of the performance targets. The ultimate number of shares issued and the related compensation cost recognized is based on a comparison of the final performance metrics to the specified targets.

A summary of PU activity during the nine months ended September 30, 2018 is set out below:

	Nine months ended September 30, 2018
	Number of Performance Units			Weighted Average Grant Date Fair Value		Maximum Shares Eligible to Receive
Outstanding as of January 1, 2018		2,900,940		$	24.40		2,900,940
Granted		1,682,740			30.62		3,365,480
Vested (Note a)		(1,087,751)			22.73		(1,087,751)
Forfeited		(215,336	)		25.50		(234,236	)
Adjustment upon final determination of level of performance goal achievement (Note b)		(4,780	)		25.22
Adjustment upon final determination of level of performance goal achievement (Note b)							(4,780	)
Outstanding as of September 30, 2018		3,275,813		$	28.08		4,939,653
Expected to vest (Note c)		2,814,209

(a)

PUs that vested during the period were net settled upon vesting by issuing 691,958 shares (net of minimum statutory tax withholding).

(b)

Represents an adjustment made in March 2018 to the number of shares subject to the PUs granted in 2017 upon certification of the level of achievement of the performance targets underlying such awards.

(c)

The number of PUs expected to vest has been adjusted by an estimated forfeiture rate.

As of September 30, 2018, the total remaining unrecognized stock-based compensation cost related to PUs amounted to $52,234, which will be recognized over the weighted average remaining requisite vesting period of 2.0 years.

16. Stock-based compensation (Continued)

Employee Stock Purchase Plan (ESPP)

On May 1, 2008, the Company adopted the Genpact Limited U.S. Employee Stock Purchase Plan and the Genpact Limited International Employee Stock Purchase Plan (together, the “ESPP”). In April 2018, these plans were amended and restated, and their terms were extended to August 31, 2028.

The ESPP allows eligible employees to purchase the Company’s common shares through payroll deductions at 90% of the closing price of the Company’s common shares on the last business day of each purchase interval. The dollar amount of common shares purchased under the ESPP must not exceed 15% of the participating employee’s base salary, subject to a cap of $25 per employee per calendar year. With effect from September 1, 2009, the offering periods commence on the first business day in March, June, September and December of each year and end on the last business day of the subsequent May, August, November and February. 4,200,000 common shares have been reserved for issuance in the aggregate over the term of the ESPP.

During the nine months ended September 30, 2017 and 2018, 150,265 and 181,643 common shares, respectively, were issued under the ESPP.

The ESPP is considered compensatory under the FASB guidance on Compensation-Stock Compensation.

The compensation expense for the ESPP is recognized in accordance with the FASB guidance on Compensation-Stock Compensation. The compensation expense for the ESPP during the nine months ended September 30, 2017 and 2018 was $417 and $591, respectively, and for the three months ended September 30, 2017 and 2018 was $144 and $210, respectively, and has been allocated to cost of revenue and selling, general, and administrative expenses.

Capital stock	9 Months Ended
Capital stock	Sep. 30, 2018
Equity [Abstract]
Capital stock	17. Capital stock Share repurchases As of December 31, 2016, the Company’s board of directors (the “Board”) had authorized the Company to repurchase up to $750,000 of the Company’s common shares under its existing share repurchase program. On February 10, 2017, the Board approved up to an additional $500,000 in share repurchases, bringing the total authorization under the Company’s existing program to $1,250,000. The Company’s share repurchase program does not obligate it to acquire any specific number of shares. Under the program, shares may be purchased in privately negotiated and/or open market transactions, including under plans complying with Rule 10b5-1 under the Securities Exchange Act of 1934, as amended. On March 29, 2017, the Company entered into an accelerated share repurchase (“ASR”) agreement with Morgan Stanley & Co. LLC (the “Dealer”) to repurchase Company common shares for an aggregate purchase price of $200,000. Pursuant to the ASR agreement, as amended in November 2017, the Company paid the aggregate purchase price to the Dealer upfront and received an initial delivery of 6,578,947 common shares on March 30, 2017, an additional delivery of 350,006 common shares on December 29, 2017 and a final delivery of 163,975 common shares on January 17, 2018 upon final settlement of the transaction. The weighted average price per share of the common shares delivered was $28.20. The Company’s purchase of its common shares under the ASR has been recorded as a reduction in retained earnings. All repurchased shares have been retired. The final number of common shares repurchased by the Company under the ASR agreement was based on the volume-weighted average share price of the Company’s common shares during the term of the transaction, less a discount and subject to adjustments pursuant to the terms of the ASR agreement. During the nine months ended September 30, 2017 and September 30, 2018, the Company also repurchased 808,293 and 4,114,882 of its common shares, respectively, on the open market at a weighted average price of $24.48 and $31.62 per share, respectively, for an aggregate cash amount of $19,784 and $130,103, respectively. All repurchased shares have been retired. The Company records repurchases of its common shares on the settlement date of each transaction. Shares purchased and retired are deducted to the extent of their par value from common stock and from retained earnings for the excess over par value. Direct costs incurred to acquire the shares are included in the total cost of the shares purchased. For the nine months ended September 30, 2017 and September 30, 2018, retained earnings were reduced by the direct costs related to share repurchases of $16 and $82, respectively.. Dividend In February 2017, the Company’s board of directors approved a dividend program under which the Company paid a regular quarterly cash dividend of $0.06 per share to holders of its common shares, representing an annual dividend of $0.24 per share. On March 28, 2017, June 28, 2017 and September 21, 2017, the Company paid dividends of $0.06 per share, amounting to $11,957, $11,558 and $11,581 in the aggregate, to shareholders of record as of March 10, 2017, June 12, 2017 and September 8, 2017, respectively. On February 12, 2018, the Company announced that its Board of Directors had approved a 25% increase in its quarterly cash dividend to $0.075 per share, up from $0.06 per share in 2017, representing a planned annual dividend of $0.30 per common share, up from $0.24 per share in 2017, payable to holders of the Company’s common shares. On March 21, 2018, June 20, 2018 and September 19, 2018, the Company paid dividends of $0.075 per share, amounting to $14,408, $14,240 and $14,253 in the aggregate, to shareholders of record as of March 9, 2018, June 8, 2018 and September 10, 2018, respectively.

Earnings per share

9 Months Ended

Sep. 30, 2018

Earnings Per Share [Abstract]

Earnings per share

18. Earnings per share

The Company calculates earnings per share in accordance with FASB guidance on earnings per share. Basic and diluted earnings per common share give effect to the change in the number of Company common shares outstanding. The calculation of basic earnings per common share is determined by dividing net income available to common shareholders by the weighted average number of common shares outstanding during the respective periods. Potentially dilutive shares, consisting of outstanding options on common shares, restricted share units, performance units and common shares to be issued under the employee stock purchase plan, have been included in the computation of diluted net earnings per share and the weighted average shares outstanding, except where the result would be anti-dilutive.

The number of stock awards outstanding but not included in the computation of diluted earnings per common share because their effect was anti-dilutive is 1,122,559 and 2,051,062 for the nine months ended September 30, 2017 and 2018, respectively, and 1,113,307 and 3,222,303 for the three months ended September 30, 2017 and 2018, respectively.

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

Net revenues

9 Months Ended

Sep. 30, 2018

19. Net revenues

Disaggregation of revenue

In the following tables, the Company’s revenue is disaggregated by customer classification, service type, major industrial vertical and location of service delivery center.

	Three months ended September 30,				Nine months ended September 30,
	2017		2018		2017		2018
GE	$	72,241	$	64,507	$	204,687	$	188,000
Global Clients		636,583		683,471		1,797,829		1,977,451
Total net revenues	$	708,824	$	747,978	$	2,002,516	$	2,165,451

	Three months ended September 30,				Nine months ended September 30,
	2017		2018		2017		2018
Business process outsourcing	$	583,273	$	622,940	$	1,650,783	$	1,802,912
Information technology services		125,551		125,038		351,733		362,539
Total net revenues	$	708,824	$	747,978	$	2,002,516	$	2,165,451

	Three months ended September 30,				Nine months ended September 30,
	2017		2018		2017		2018
Banking, financial services and insurance	$	283,239	$	261,501	$	790,822	$	815,914
Consumer goods, retail, life sciences and healthcare		212,453		225,570		613,990		633,744
High tech, manufacturing and services		213,132		260,907		597,704		715,793
Total net revenues	$	708,824	$	747,978	$	2,002,516	$	2,165,451

The Company has reclassified the disaggregation of its revenue to reflect how the Company groups its clients into key industry verticals. Revenue from prior periods is also presented based on the classifications used in the current period.

	Three months ended September 30,				Nine months ended September 30,
	2017		2018		2017		2018
India	$	442,463	$	408,169	$	1,265,841	$	1,262,225
Asia, other than India		75,493		83,844		212,902		241,535
North and Latin America		108,964		152,121		303,022		456,241
Europe		81,904		103,844		220,751		205,450
Total net revenues	$	708,824	$	747,978	$	2,002,516	$	2,165,451

19. Net revenues (Continued)

Contract balances

Accounts receivable include amounts for services that the Company has performed but for which payment has not been received. The Company typically follows a 30-day billing cycle and, as such, at any point in time may have accrued up to 30 days of revenues that have not been billed. The Company has determined that in instances where the timing of revenue recognition differs from the timing of invoicing, the related contracts generally do not include a significant financing component. Refer to note 5 for details on the Company’s accounts receivable and reserve for doubtful receivables.

The following table provides details of the Company’s contract liabilities:

	Three months ended September 30, 2018						Nine months ended September 30, 2018
Particulars	Advance from customers			Deferred transition revenue			Advance from customers			Deferred transition revenue
Opening balance	$	30,341		$	98,962		$	26,266		$	101,785
Impact of opening balance offset		—		$	23,735			—		$	21,348
Gross opening balance	$	30,341		$	122,697		$	26,266		$	123,133
Additions		9,152			16,881			25,888			49,592
Effect of business combinations		273			75			273			75
Revenue recognized		(11,934	)		(21,143	)		(23,837	)		(53,499	)
Currency translation adjustments		(147	)		(383	)		(905	)		(1,174	)
Gross closing balance	$	27,685		$	118,127		$	27,685		$	118,127
Impact of closing balance offset with contract assets		—			(22,586	)		—			(22,586	)
Closing balance (Note a)	$	27,685		$	95,541		$	27,685		$	95,541

(a) Included in "accrued expenses and other current liabilities" and "other liabilities" in the consolidated balance sheet.

The following table includes estimated revenue expected to be recognized in the future related to remaining performance obligations as of September 30, 2018:

Particulars	Total				Less than 1 year				1-3 years				3-5 years				After 5 years
Transaction price allocated to remaining performance obligations	$	96,086				42,012				37,242				15,224				1,608

The Company has applied the practical expedient related to contract duration and has not disclosed information about remaining performance obligations that have original expected durations of one year or less.

19. Net revenues (Continued)

The following table provides details of the Company’s contract assets:

Particulars	Three months ended September 30, 2018			Nine months ended September 30, 2018
Opening balance	$	41,671		$	43,366
Impact of opening balance offset		23,735			21,348
Gross opening balance	$	65,406		$	64,714
Additions		9,710			29,228
Reduction in revenue recognized		(10,706	)		(29,532	)
Gross closing balance	$	64,410		$	64,410
Impact of closing balance offset with contract liability		(22,586	)		(22,586	)
Closing balance (Note b)	$	41,824		$	41,824

(b) Included in "prepaid expenses and other current assets" and "other assets" in the consolidated balance sheet.

The following table provides details of the Company’s contract cost assets:

	Three months ended September 30, 2018				Nine months ended September 30, 2018
Particulars	Sales incentive programs		Transition activities		Sales incentive programs		Transition activities
Opening balance	$	24,808	$	137,370	$	23,227	$	139,284
Closing balance		26,459		133,651		26,459		133,651
Amortization		3,666		19,974		10,509		54,874

Cost of revenue

9 Months Ended

Sep. 30, 2018

Selling General And Administrative Expenses [Abstract]

20. Cost of revenue

Cost of revenue consists of the following:

	Three months ended September 30,					Nine months ended September 30,
	2017		2018		2017			2018
Personnel expenses	$	292,852	$	326,717		$	846,598		$	959,648
Operational expenses		123,995		141,236			346,300			389,702
Depreciation and amortization		11,943		13,459			33,737			39,284
	$	428,790	$	481,412		$	1,226,635		$	1,388,634

Selling, general and administrative expenses

9 Months Ended

Sep. 30, 2018

21. Selling, general and administrative expenses

Selling, general and administrative expenses consist of the following:

	Three months ended September 30,				Nine months ended September 30,
	2017		2018		2017		2018
Personnel expenses	$	126,545	$	125,838	$	371,657	$	380,532
Operational expenses		42,984		39,551		121,664		126,860
Depreciation and amortization		2,499		2,621		7,323		7,893
	$	172,028	$	168,010	$	500,644	$	515,285

Other operating (income) expense, net

9 Months Ended

Sep. 30, 2018

Banking And Thrift Interest [Abstract]

22. Other operating (income) expense, net

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

Interest income (expense), net

9 Months Ended

Sep. 30, 2018

Interest Income (expense), net

23. Interest income (expense), net

	Three months ended September 30,						Nine months ended September 30,
	2017			2018			2017			2018
Interest income	$	2,549		$	3,328		$	4,543		$	8,472
Interest expense		(11,273	)		(12,467	)		(28,610	)		(36,118	)
Interest income (expense), net	$	(8,724	)	$	(9,139	)	$	(24,067	)	$	(27,646	)

Income taxes

9 Months Ended

Sep. 30, 2018

Income Tax Disclosure [Abstract]

Income taxes

24. Income taxes

The Company determines its tax provision for interim periods using an estimate of its annual effective tax rate adjusted for discrete items, if any, that are taken into account in the relevant period. Each quarter, the Company updates its estimate of the annual effective tax rate, and if its estimated tax rate changes, the Company makes a cumulative adjustment.

On December 22, 2017, the U.S. government enacted comprehensive tax legislation commonly referred to as the Tax Cuts and Jobs Act (the “Tax Act”). The Tax Act makes broad and complex changes to the U.S. tax code. The Tax Act also establishes new tax laws that will affect 2018 and subsequent years, including a reduction in the U.S. federal corporate income tax rate from 35% to 21%.

The Company’s effective tax rate (“ETR”) was 20.8% for the nine months ended September 30, 2018, up from 18.4% for the nine months ended September 30, 2017. The Company’s tax expense for the nine months ended September 30, 2018 includes the impact of certain discrete items amounting to $6,589, resulting in higher tax expense, including estimated tax expenses as a result of certain provisions under the Tax Act, the partial expiration of tax holidays in India and changes in the jurisdictional mix of the Company’s income. The Company’s tax expense was partially offset by tax benefits recorded on employment-related tax deductions in India and by certain tax-exempt income.

The Company’s ETR was 24.7% in the third quarter of 2018, up from 18.4% in the third quarter of 2017. The quarterly tax expense includes certain discrete items recorded in the third quarter of 2018 amounting to $4,749, resulting in higher tax expense, including estimated tax expense for certain provisions under the Tax Act, the partial expiration of tax holidays in India and changes in the jurisdictional mix of the Company’s income. The tax expense is partially offset by tax benefits recorded on employment-related tax deductions in India and by certain tax-exempt income.

On December 22, 2017, the SEC staff issued Staff Accounting Bulletin No. 118 (“SAB 118”), which provides guidance on accounting for the tax effects of the Tax Act. SAB 118 provides a measurement period that should not extend beyond one year from the Tax Act enactment date for companies to complete the accounting under ASC 740, Income Taxes. In accordance with SAB 118, a company must reflect the income tax effects of those aspects of the Tax Act for which the accounting under ASC 740 is complete. To the extent that a company’s accounting for certain income tax effects of the Tax Act is incomplete but it is able to determine a reasonable estimate, it must record a provisional estimate in the financial statements.

24. Income taxes (Continued)

The Company completed its accounting for the transition tax liability under the Tax Act during the third quarter of 2018 without any impact on ETR. As of September 30, 2018, based on the final calculation of the earnings and profit pool of the Company’s controlled foreign corporations, the Company determined that there was no material change in its previous estimates of the transition tax liability.

The Company reports its gain/loss on derivatives designated as cash flow hedges, actuarial gain/loss on retirement benefits and currency translation adjustment, net of taxes to the extent applicable, in accumulated other comprehensive

income. The Company follows the specific identification approach for releasing stranded tax effects from accumulated other comprehensive income (loss) (“AOCI”) upon recognition of these AOCI items in the statement of income.

As of December 31, 2017, due to a reduction in the U.S. federal corporate income tax rate under the Tax Act from 35% to 21%, the Company revalued its net deferred tax assets, including deferred tax liabilities recorded through AOCI. Based on this revaluation, the Company recorded a tax gain of $2,265 relating to derivatives, reducing its net deferred tax liability balance, which was recorded as an income tax benefit in continuing operations for the year ended December 31, 2017.

In the quarter ended March 31, 2018, the Company elected to early adopt ASU 2018-02, effective January 1, 2018, and made an election to reclassify the stranded income tax effects of the Tax Act from AOCI to retained earnings for all items of AOCI. The Company has elected to adopt the new guidance at the beginning of the period, and no prior periods have been adjusted. Accordingly, a stranded tax effect in AOCI of $2,265 resulting from the Tax Act has been adjusted through retained earnings.

As of December 31, 2017, the Company had unrecognized tax benefits amounting to $26,060, including an amount of $24,877, which, if recognized, would impact the effective tax rate.

The following table summarizes activities related to the Company’s unrecognized tax benefits for uncertain tax positions from January 1, 2018 to September 30, 2018:

	2018
Opening Balance at January 1	$	26,060
Increase related to prior year tax positions, including recorded in acquisition accounting		228
Decrease related to prior year tax positions		(236	)
Decrease related to prior year tax position due to lapse of applicable statute of limitation		(1,244	)
Effect of exchange rate changes		(2,134	)
Closing Balance at September 30	$	22,674

The Company’s unrecognized tax benefits as of September 30, 2018 include an amount of $21,492, which, if recognized, would impact the effective tax rate. As of September 30, 2018 and December 31, 2017, the Company had accrued approximately $4,578 and $4,614, respectively, in interest relating to unrecognized tax benefits. During the year ended December 31, 2017 and the nine months ended September 30, 2018, the company recognized approximately $(224) and $542, respectively, excluding the impact of exchange rate differences, in interest on unrecognized tax benefits. As of December 31, 2017 and September 30, 2018, the Company had accrued approximately $1,033 and $931, respectively, for penalties.

Related party transactions	9 Months Ended
Related party transactions	Sep. 30, 2018
Related Party Transactions [Abstract]
Related party transactions	25. Related party transactions The Company has entered into related party transactions with its non-consolidating affiliates. The Company has also entered into related party transactions with a significant shareholder and its affiliates. The Company’s related party transactions can be categorized as follows: Revenue from services During the nine months ended September 30, 2017 and 2018, the Company recognized net revenues of $299 and $552, respectively, and for the three months ended September 30, 2017 and 2018, the Company recognized net revenues of $112 and $113, respectively, from a client that is a significant shareholder of the Company. During the nine months ended September 30, 2017, the Company recognized net revenues of $5,400, and during the three months ended September 30, 2017, the Company recognized net revenues of $0, from a client that was a non-consolidating affiliate of the Company. Cost of revenue The Company purchases certain services from its non-consolidating affiliates, mainly relating to training and recruitment, which are included in cost of revenue. For the nine months ended September 30, 2017 and 2018, cost of revenue includes an amount of $1,245 and $863, respectively, and for the three months ended September 30, 2017 and 2018, cost of revenue includes an amount of $336 and $414, respectively, attributable to the cost of services provided by the Company’s non-consolidating affiliates. Selling, general and administrative expenses The Company purchases certain services from its non-consolidating affiliates, mainly relating to training and recruitment, the costs of which are included in selling, general and administrative expenses. For the nine months ended September 30, 2017 and 2018, selling, general and administrative expenses include an amount of $199 and $158, respectively, and for the three months ended September 30, 2017 and 2018, selling, general and administrative expenses include an amount of $51 and $68, respectively, attributable to the cost of services provided by the Company’s non-consolidating affiliates. During the three and nine months ended September 30, 2017 and 2018, the Company engaged a significant shareholder to provide certain services to the Company, the costs of which are included in selling, general and administrative expenses. For the nine months ended September 30, 2017 and 2018, selling, general and administrative expenses include an amount of $51 and $20, respectively, and for the three months ended September 30, 2017 and 2018, selling, general and administrative expenses include an amount of $6 and $10, respectively. Investment in equity affiliates During the nine months ended September 30, 2017, the Company invested $496 in its non-consolidating affiliates. During the nine months ended September 30, 2017, the Company recorded a charge of $2,849 related to an investment in one of its non-consolidating affiliates. This charge was included in equity-method investment activity, net in the Company’s consolidated statement of income. As of December 31, 2017 and September 30, 2018, the Company’s investments in its non-consolidating affiliates amounted to $886 and $825, respectively. Others During the nine months ended September 30, 2017, the Company also entered into transactions with one of its non-consolidating affiliates for certain cost reimbursements amounting to $477. 25. Related party transactions (Continued) During the nine months ended September 30, 2017, the Company made payments of $3,847 in the aggregate to one of its non-consolidating affiliates under a tax-sharing arrangement in the U.K. This amount represents a portion of the non-consolidated affiliate’s net operating losses surrendered to the Company under the tax sharing arrangement for the years 2015 and 2016. On June 30, 2017, this non-consolidating affiliate ceased to be a related party.

Other Income (expense), net

9 Months Ended

Sep. 30, 2018

Other Nonoperating Income Expense [Abstract]

Other Income (expense), net

26. Other Income (expense), net

	Three months ended September 30,					Nine months ended September 30,
	2017			2018			2017			2018
Government incentives	$	-		$	5,154		$	11,882		$	30,850
Other income/(expense)		(4,498	)		231			(4,267	)		(167	)
Other Income (expense), net	$	(4,498	)	$	5,385		$	7,615		$	30,683

Commitments and contingencies	9 Months Ended
Commitments and contingencies	Sep. 30, 2018
Commitments And Contingencies Disclosure [Abstract]
Commitments and contingencies	27. Commitments and contingencies Capital commitments As of December 31, 2017 and September 30, 2018, the Company has committed to spend $8,314 and $8,901, respectively, under agreements to purchase property, plant and equipment. This amount is net of capital advances paid in respect of these purchases. Bank guarantees The Company has outstanding bank guarantees amounting to $8,879 and $9,401 as of December 31, 2017 and September 30, 2018, respectively. Bank guarantees are generally provided to government agencies and excise and customs authorities for the purpose of maintaining a bonded warehouse. These guarantees may be revoked if the government agencies suffer any losses or damages through the breach of any of the covenants contained in the agreements governing such guarantees. Other commitments Certain units of our Indian subsidiaries are established as Software Technology Parks of India (“STPI”) units or Special Economic Zone (“SEZ”) units under the relevant regulations issued by the Government of India. These units are exempt from customs and central excise duties, and other levies on imported and indigenous capital goods, stores and spares, and service tax on services. SEZ units are also exempt from the goods and services tax (“GST”) that was introduced in India in 2017. The Company has undertaken to pay taxes and duties, if any, in respect of capital goods, stores, spares and services consumed duty-free, in the event that certain terms and conditions are not fulfilled.

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

Guarantor financial information

9 Months Ended

Sep. 30, 2018

Guarantor Financial Information [Abstract]

Guarantor financial information

29. Guarantor financial information

In March 2017, the Issuer issued $350,000 aggregate principal amount of 3.70% senior notes in a private offering. See Note 12 for additional information. The issuance is fully and unconditionally guaranteed by the Company. The Company has prepared the following condensed consolidating financial statements, which set forth consolidated financial statements of the Issuer, the Company as parent guarantor and the non-guarantor subsidiaries of the company, as well as intercompany elimination adjustments relating to intercompany transactions. Investments in subsidiaries have been accounted for using the equity method.

29. Guarantor financial information (continued)

Condensed Consolidating Balance Sheet

	As of September 30, 2018
	Issuer/ Subsidiary		Parent/ Guarantor		Non- Guarantor Subsidiaries		Eliminations			Consolidated
Assets
Current assets
Cash and cash equivalents	$	6,027	$	482	$	394,721	$	—		$	401,230
Accounts receivable intercompany, net		98,549		—		—		(98,549	)		—
Accounts receivable, net		—		—		710,045		—			710,045
Intercompany loans		350,668		1,300		1,745,710		(2,097,678	)		—
Intercompany other receivable		11,807		72,048		153,163		(237,018	)		—
Prepaid expenses and other current assets		674		2,219		207,113		—			210,006
Total current assets	$	467,725	$	76,049	$	3,210,752	$	(2,433,245	)	$	1,321,281
Property, plant and equipment, Net		427		—		210,955		—			211,382
Intercompany loans		100,000		—		500,000		(600,000	)		—
Deferred tax assets		—		—		94,212		—			94,212
Investment in subsidiaries		529,208		2,899,161		495,007		(3,923,376	)		—
Investment in equity affiliates		—		—		825		—			825
Investment in debentures, intercompany		551,344		—		—		(551,344	)		—
Intercompany other receivable		—		68,866		—		(68,866	)		—
Intangible assets, net		—		—		135,028		—			135,028
Goodwill		—		—		1,386,408		—			1,386,408
Contract cost assets		—		—		160,110		—			160,110
Other assets		631		—		146,752		—			147,383
Total assets	$	1,649,335	$	3,044,076	$	6,340,049	$	(7,576,831	)	$	3,456,629

Liabilities and equity
Current liabilities
Short-term borrowings	$	100,000	$	—	$	230,000	$	—		$	330,000
Intercompany loans		33,674		1,772,537		291,467		(2,097,678	)		—
Current portion of long-term debt		4,965		—		28,511		—			33,476
Accounts payable		56		—		14,380		—			14,436
Intercompany accounts payable		—		—		98,549		(98,549	)		—
Income taxes payable		523		-		73,044		—			73,567
Intercompany other payable		87,298		65,376		84,344		(237,018	)		—
Accrued expenses and other current liabilities		6,042		4,238		544,428		—			554,708
Total current liabilities	$	232,558	$	1,842,151	$	1,364,723	$	(2,433,245	)	$	1,006,187
Long-term debt, less current portion		441,766		—		542,118		—			983,884
Deferred tax liabilities		—		—		6,512		—			6,512
Intercompany other payable		—		—		68,866		(68,866	)		—
Non current intercompany loans payable		500,000		—		651,344		(1,151,344	)		—
Other liabilities		340		152		174,536		—			175,028
Total liabilities	$	1,174,664	$	1,842,303	$	2,808,099	$	(3,653,455	)	$	2,171,611

Redeemable non-controlling interest		—		—		—		—			—
Shareholders' equity		474,671		1,201,773		3,531,950		(3,923,376	)		1,285,018
Commitments and contingencies		—		—		—		—			—
Total liabilities, redeemable non-controlling interest and equity	$	1,649,335	$	3,044,076	$	6,340,049	$	(7,576,831	)	$	3,456,629

29. Guarantor financial information (continued)

Condensed Consolidating Balance Sheet

	As of December 31, 2017
	Issuer/ Subsidiary		Parent/ Guarantor		Non- Guarantor Subsidiaries		Eliminations			Consolidated
Assets
Current assets
Cash and cash equivalents	$	4,507	$	2,136	$	497,825	$	—		$	504,468
Accounts receivable intercompany, net		82,935		—		—		(82,935	)		—
Accounts receivable, net		—		—		693,085		—			693,085
Intercompany loans		194,854		—		1,620,537		(1,815,391	)		—
Intercompany other receivable		25,343		82,631		89,189		(197,163	)		—
Prepaid expenses and other current assets		311		1,276		234,755		—			236,342
Total current assets	$	307,950	$	86,043	$	3,135,391	$	(2,095,489	)	$	1,433,895
Property, plant and equipment, net		391		—		206,639		—			207,030
Intercompany loans		—		—		500,000		(500,000	)		—
Deferred tax assets		—		—		76,929		—			76,929
Investment in subsidiaries		426,410		2,864,386		529,179		(3,819,975	)		—
Investment in equity affiliates		—		—		886		—			886
Investment in debentures, intercompany		717,909		—		—		(717,909	)		—
Intercompany other receivable		—		49,761		—		(49,761	)		—
Intangible assets, net		—		—		131,590		—			131,590
Goodwill		—		—		1,337,122		—			1,337,122
Other assets		—		—		262,169		—			262,169
Total assets	$	1,452,660	$	3,000,190	$	6,179,905	$	(7,183,134	)	$	3,449,621

Liabilities and equity
Current liabilities
Short-term borrowings	$	—	$	—	$	170,000	$	—		$	170,000
Intercompany loans		38,000		1,597,537		179,854		(1,815,391	)		—
Current portion of long-term debt		—		—		39,226		—			39,226
Accounts payable		103		58		14,889		—			15,050
Intercompany accounts payable		—		—		82,935		(82,935	)		—
Income taxes payable		885		—		29,141		—			30,026
Intercompany other payable		29,526		59,266		108,371		(197,163	)		—
Accrued expenses and other current liabilities		5,995		2,390		576,097		—			584,482
Total current liabilities	$	74,509	$	1,659,251	$	1,200,513	$	(2,095,489	)	$	838,784
Long-term debt, less current portion		347,761		—		658,926		—			1,006,687
Deferred tax liabilities		—		—		6,747		—			6,747
Intercompany other payable		—		—		49,761		(49,761	)		—
Non-current intercompany loans payable		500,000		—		717,909		(1,217,909	)		—
Other liabilities		1,211		153		167,245		—			168,609
Total liabilities	$	923,481	$	1,659,404	$	2,801,101	$	(3,363,159	)	$	2,020,827

Redeemable non-controlling interest		—		—	4750			—		4750
Shareholders' equity		529,179		1,340,786		3,374,054		(3,819,975	)		1,424,044
Commitments and contingencies		—		—	—			—		—
Total liabilities, redeemable non-controlling interest and equity	$	1,452,660	$	3,000,190	$	6,179,905	$	(7,183,134	)	$	3,449,621

29. Guarantor financial information (continued)

Condensed Consolidating Statement of Income (Loss)

	Three months ended September 30, 2018
	Issuer/ Subsidiary			Parent/ Guarantor			Non- Guarantor Subsidiaries			Eliminations			Consolidated
Net revenues	$	13,243		$	—		$	747,978		$	(13,243	)	$	747,978
Cost of revenue		—			707			480,705			—			481,412
Gross profit	$	13,243		$	(707	)	$	267,273		$	(13,243	)	$	266,566

Operating expenses:
Selling, general and administrative expenses		4,935			5,154			171,164			(13,243	)		168,010
Amortization of acquired intangible assets		—			—			9,372			—			9,372
Other operating (income) expense, net		—			—			(4,844	)		—			(4,844	)
Income (loss) from operations	$	8,308		$	(5,861	)	$	91,581		$	-		$	94,028
Foreign exchange gains (losses), net		(299	)		372			7,377			—			7,450
Interest income (expense), net		(4,651	)		—			(4,488	)		—			(9,139	)
Intercompany interest income (expense), net		18,031			(6,291	)		(11,740	)		—			—
Other income (expense), net		—			—			5,385			—			5,385
Income (loss) before equity-method investment activity, net and income tax expense	$	21,389		$	(11,780	)	$	88,115		$	-		$	97,724
Gain (loss) on equity-method investment activity, net		11,069			85,383			19,820			(116,279	)		(7	)
Income before income tax expense	$	32,458		$	73,603		$	107,935		$	(116,279	)	$	97,717
Income tax expense		1,567			—			22,547			—			24,114
Net income	$	30,891		$	73,603		$	85,388		$	(116,279	)	$	73,603
Net loss attributable to redeemable non-controlling interest		—			—			—			—			—
Net income attributable to Genpact Limited shareholders	$	30,891		$	73,603		$	85,388		$	(116,279	)	$	73,603

29. Guarantor financial information (continued)

Condensed Consolidating Statement of Income (Loss)

	Nine months ended September 30, 2018
	Issuer/ Subsidiary			Parent/ Guarantor			Non- Guarantor Subsidiaries			Eliminations			Consolidated
Net revenues	$	37,301		$	—		$	2,165,451		$	(37,301	)	$	2,165,451
Cost of revenue		—			707			1,387,927			—			1,388,634
Gross profit	$	37,301		$	(707	)	$	777,524		$	(37,301	)	$	776,817

Operating expenses:
Selling, general and administrative expenses		8,936			16,916			526,800			(37,367	)		515,285
Amortization of acquired intangible assets		48			—			29,086			—			29,134
Other operating (income) expense, net		17			—			(4,930	)		—			(4,913	)
Income (loss) from operations	$	28,300		$	(17,623	)	$	226,568		$	66		$	237,311
Foreign exchange gains (losses), net		862			874			13,317			—			15,053
Interest income (expense), net		(11,629	)		—			(16,017	)		—			(27,646	)
Intercompany interest income (expense), net		58,156			(13,594	)		(44,562	)		—			—
Other income (expense), net		—			—			30,683			—			30,683
Income (loss) before equity-method investment activity, net and income tax expense	$	75,689		$	(30,343	)	$	209,989		$	66		$	255,401
Gain (loss) on equity-method investment activity, net		22,100			233,215			81,864			(337,201	)		(22	)
Income before income tax expense	$	97,789		$	202,872		$	291,853		$	(337,135	)	$	255,379
Income tax expense		4,854			—			48,414			—			53,268
Net income	$	92,935		$	202,872		$	243,439		$	(337,135	)	$	202,111
Net loss attributable to redeemable non-controlling interest					—			(761	)		—			(761	)
Net income attributable to Genpact Limited shareholders	$	92,935		$	202,872		$	244,200		$	(337,135	)	$	202,872

29. Guarantor financial information (continued)

Condensed Consolidating Statement of Income (Loss)

	Three months ended September 30, 2017
	Issuer/ Subsidiary			Parent/ Guarantor			Non- Guarantor Subsidiaries			Eliminations			Consolidated
Net revenues	$	11,856		$	—		$	708,824		$	(11,856	)	$	708,824
Cost of revenue		43			2,548			426,199			—			428,790
Gross profit	$	11,813		$	(2,548	)	$	282,625		$	(11,856	)	$	280,034

Operating expenses:
Selling, general and administrative expenses		2,077			1,965			179,842			(11,856	)		172,028
Amortization of acquired intangible assets		—			—			10,151			—			10,151
Other operating (income) expense, net		11			—			(75	)		—			(64	)
Income (loss) from operations	$	9,725		$	(4,513	)	$	92,707		$	-		$	97,919
Foreign exchange gains (losses), net		26			3			5,016			—			5,045
Interest income (expense), net		(3,658	)		—			(5,066	)		—			(8,724	)
Intercompany interest income (expense), net		25,273			(2,650	)		(22,623	)		—			—
Other income (expense), net		1			—			(4,499	)		—			(4,498	)
Income (loss) before equity-method investment activity, net and income tax expense	$	31,367		$	(7,160	)	$	65,535		$	-		$	89,742
Gain (loss) on equity-method investment activity, net		7,694			80,905			33,784			(122,383	)		-
Income before income tax expense	$	39,061		$	73,745		$	99,319		$	(122,383	)	$	89,742
Income tax expense		5,275			—			11,306			—			16,581
Net income	$	33,786		$	73,745		$	88,013		$	(122,383	)	$	73,161
Net loss attributable to redeemable non-controlling interest		—			—			584			—			584
Net income attributable to Genpact Limited shareholders	$	33,786		$	73,745		$	88,597		$	(122,383	)	$	73,745

29. Guarantor financial information (continued)

Condensed Consolidating Statement of Income (Loss)

	Nine months ended September 30, 2017
	Issuer/ Subsidiary			Parent/ Guarantor			Non- Guarantor Subsidiaries			Eliminations			Consolidated
Net revenues	$	34,582		$	—		$	2,002,516		$	(34,582	)	$	2,002,516
Cost of revenue		159			4,024			1,222,452			—			1,226,635
Gross profit	$	34,423		$	(4,024	)	$	780,064		$	(34,582	)	$	775,881

Operating expenses:
Selling, general and administrative expenses		6,227			12,376			516,623			(34,582	)		500,644
Amortization of acquired intangible assets		—			—			25,780			—			25,780
Other operating (income) expense, net		(1,130	)		—			(7,387	)		—			(8,517	)
Income (loss) from operations	$	29,326		$	(16,400	)	$	245,048		$	-		$	257,974
Foreign exchange gains (losses), net		3,054			(2	)		(1,007	)		—			2,045
Interest income (expense), net		10,517			—			(34,584	)		—			(24,067	)
Intercompany interest income (expense), net		52,106			(7,419	)		(44,687	)		—			—
Other income (expense), net		(0	)		1			7,614			—			7,615
Income (loss) before equity-method investment activity, net and income tax expense	$	95,003		$	(23,820	)	$	172,384		$	-		$	243,567
Gain (loss) on equity-method investment activity, net		15,655			219,849			102,056			(342,127	)		(4,567	)
Income before income tax expense	$	110,658		$	196,029		$	274,440		$	(342,127	)	$	239,000
Income tax expense		8,600			—			35,697			—			44,297
Net income	$	102,058		$	196,029		$	238,743		$	(342,127	)	$	194,703
Net loss attributable to redeemable non-controlling interest		—			—			1,326			—			1,326
Net income attributable to Genpact Limited shareholders	$	102,058		$	196,029		$	240,069		$	(342,127	)	$	196,029

29. Guarantor financial information (continued)

Condensed Consolidating Statement of Comprehensive Income (Loss)
	Three months ended September 30, 2018
	Issuer/ Subsidiary			Parent/ Guarantor			Non-Guarantor Subsidiaries			Eliminations			Genpact Limited Shareholders			Redeemable Non-controlling interest
Net income (loss)	$	30,891		$	73,603		$	85,388		$	(116,279	)	$	73,603		$	—
Other comprehensive income:
Currency translation adjustments		(35,035	)		(58,134	)		(58,134	)		93,169		$	(58,134	)		—
Net income (loss) on cash flow hedging derivatives, net of taxes (Note 7)		(29,242	)		(28,918	)		(28,918	)		58,160			(28,918	)		—
Retirement benefits, net of taxes		(6	)		692			692			(686	)		692			—
Other comprehensive income (loss)		(64,283	)		(86,360	)		(86,360	)		150,643			(86,360	)		—
Comprehensive income (loss)	$	(33,392	)	$	(12,757	)	$	(972	)	$	34,364		$	(12,757	)	$	—



	Nine months ended September 30, 2018
	Issuer/ Subsidiary			Parent/ Guarantor			Non-Guarantor Subsidiaries			Eliminations			Genpact Limited Shareholders			Redeemable Non-controlling interest
Net income (loss)	$	92,935		$	202,872		$	244,200		$	(337,135	)	$	202,872		$	(761	)
Other comprehensive income:
Currency translation adjustments		(88,743	)		(141,150	)		(141,150	)		229,893			(141,150	)		(424	)
Net income (loss) on cash flow hedging derivatives, net of taxes (Note 7)		(71,352	)		(75,729	)		(74,279	)		145,631			(75,729	)		—
Retirement benefits, net of taxes		67			1,822			1,198			(1,265	)		1,822			—
Other comprehensive income (loss)		(160,028	)		(215,057	)		(214,231	)		374,259			(215,057	)		(424	)
Comprehensive income (loss)	$	(67,093	)	$	(12,185	)	$	29,969		$	37,124		$	(12,185	)	$	(1,185	)

	Three months ended September 30, 2017
	Issuer/ Subsidiary			Parent/ Guarantor			Non-Guarantor Subsidiaries			Eliminations			Genpact Limited Shareholders			Redeemable Non-controlling interest
Net income (loss)	$	33,785		$	73,745		$	80,904		$	(114,689	)	$	73,745		$	(584	)
Other comprehensive income:
Currency translation adjustments		(3,138	)		(4,185	)		(4,185	)		7,323			(4,185	)		(256	)
Net income (loss) on cash flow hedging derivatives, net of taxes (Note 7)		(14,420	)		(14,874	)		(14,874	)		29,294			(14,874	)		—
Retirement benefits, net of taxes		(7	)		369			369			(362	)		369			—
Other comprehensive income (loss)		(17,565	)		(18,690	)		(18,690	)		36,255			(18,690	)		(256	)
Comprehensive income (loss)	$	16,220		$	55,055		$	62,214		$	(78,434	)	$	55,055		$	(840	)

	Nine months ended September 30, 2017
	Issuer/ Subsidiary			Parent/ Guarantor			Non-Guarantor Subsidiaries			Eliminations			Genpact Limited Shareholders			Redeemable Non-controlling interest
Net income (loss)	$	102,057		$	196,029		$	232,372		$	(334,429	)	$	196,029		$	(1,326	)
Other comprehensive income:
Currency translation adjustments		56,965			67,527			67,527			(124,492	)		67,527			(334	)
Net income (loss) on cash flow hedging derivatives, net of taxes (Note 7)		(5,046	)		(5,627	)		(5,627	)		10,673			(5,627	)		—
Retirement benefits, net of taxes		63			711			711			(774	)		711			—
Other comprehensive income (loss)		51,982			62,611			62,611			(114,593	)		62,611			(334	)
Comprehensive income (loss)	$	154,039		$	258,640		$	294,983		$	(449,022	)	$	258,640		$	(1,660	)

29. Guarantor financial information (continued)

Condensed Consolidating Statement of Cash Flow

	Nine months ended September 30, 2018
	Issuer/ Subsidiary			Parent/ Guarantor			Non- Guarantor Subsidiaries			Eliminations			Consolidated

Operating activities
Net cash (used for) provided by operating activities	$	(169,540	)	$	(896	)	$	(9,110	)	$	382,352		$	202,806
Investing activities
Purchase of property, plant and equipment		(1	)		—			(68,026	)		—			(68,027	)
Payment for internally generated intangible assets (including intangibles under development)		—			—			(19,397	)		—			(19,397	)
Proceeds from sale of property, plant and equipment		—			—			499			—			499
Investment in equity affiliates		—			—			-			—			-
Investment in subsidiaries		(109,759	)		—			8,861			100,898			-
Proceeds from redemption of debentures, intercompany		91,761			—			-			(91,761	)		-
Payment for business acquisitions, net of cash acquired		—			—			(108,105	)		—			(108,105	)
Payment for purchase of redeemable non-controlling interest		—			—			(4,730	)		—			(4,730	)
Net cash (used for) provided by investing activities	$	(17,999	)	$	—			(190,898	)	$	9,137		$	(199,760	)
Financing activities
Repayment of capital lease obligations		—			—			(1,954	)		—			(1,954	)
Payment of debt issuance costs		—			—			(4,293	)		—			(4,293	)
Proceeds from long-term debt		100,000			—			29,186			—			129,186
Repayment of long-term debt		(1,225	)		—			(156,461	)		—			(157,686	)
Proceeds from short-term borrowings		100,000			—			125,000			—			225,000
Repayment of Short-term borrowings		—			—			(65,000	)		—			(65,000	)
Proceeds from intercompany loans		58,638			226,500			298,467			(583,605	)		—
Repayment of intercompany loans		(62,979	)		(51,500	)		(86,839	)		201,318			—
Proceeds from issuance of common shares under stock-based compensation plans		—			12,275			100,963			(100,963	)		12,275
Payment for net settlement of stock-based awards		—			(14,947	)		—			—			(14,947	)
Payment of earn-out/deferred consideration		—			—			(1,559	)		—			(1,559	)
Dividend paid		—			(42,901	)		—			—			(42,901	)
Payment for stock repurchased and retired		—			(130,103	)		—			—			(130,103	)
Payment for expenses related to stock repurchase		—			(82	)		—			—			(82	)
Payment for redemption of debentures, intercompany		—			—			(91,761	)		91,761			—
Net cash (used for) provided by financing activities	$	194,434		$	(758	)	$	145,749		$	(391,489	)	$	(52,064	)
Effect of exchange rate changes		(5,375	)		—			(48,845	)		—			(54,220	)
Net increase (decrease) in cash and cash equivalents		6,895			(1,654	)		(54,259	)		—			(49,018	)
Cash and cash equivalents at the beginning of the period		4,507			2,136			497,825			—			504,468
Cash and cash equivalents at the end of the period	$	6,027		$	482		$	394,721		$	—		$	401,230

29. Guarantor financial information (continued)

Condensed Consolidating Statement of Cash Flow

	Nine months ended September 30, 2017
	Issuer/ Subsidiary			Parent/ Guarantor			Non- Guarantor Subsidiaries			Eliminations			Consolidated

Operating activities
Net cash (used for) provided by operating activities	$	(328,318	)	$	(8,754	)	$	(38,990	)	$	639,755		$	263,693
Investing activities
Purchase of property, plant and equipment		—			—			(47,510	)		—			(47,510	)
Payment for internally generated intangible assets (including intangibles under development)		—			—			(8,950	)		—			(8,950	)
Proceeds from sale of property, plant and equipment		—			—			1,648			—			1,648
Investment in equity affiliates		—			—			(496	)		—			(496	)
Investment in subsidiaries		—			—			—			—			—
Payment for business acquisitions, net of cash acquired		—			—			(277,549	)		—			(277,549	)
Net cash (used for) provided by investing activities	$	—		$	—		$	(332,857	)	$	-		$	(332,857	)
Financing activities
Repayment of capital lease obligations		—			—			(2,199	)		—			(2,199	)
Payment of debt issuance costs		(1,481	)		—			—			—			(1,481	)
Proceeds from long-term debt		350,000			—			—			—			350,000
Repayment of long-term debt		—			—			(30,000	)		—			(30,000	)
Proceeds from short-term borrowings		—			—			275,000			—			275,000
Repayment of short-term borrowings		—			—			(275,000	)		—			(275,000	)
Proceeds from intercompany loans		10,000			255,500			588,370			(853,870	)		—
Repayment of intercompany loans		(34,615	)		—			(179,500	)		214,115			—
Proceeds from issuance of common shares under stock-based compensation plans		—			12,835			(1	)		—			12,834
Payment for net settlement of stock-based awards		—			(10,296	)		—			—			(10,296	)
Payment of earn-out/deferred consideration		—			—			(6,219	)		—			(6,219	)
Dividend paid		—			(35,096	)		—			—			(35,096	)
Payment for stock repurchased and retired		—			(219,784	)		—			—			(219,784	)
Payment for expenses related to stock repurchase		—			(16	)		—			—			(16	)
Net cash (used for) provided by financing activities	$	323,904		$	3,143		$	370,451		$	(639,755	)	$	57,743
Effect of exchange rate changes		719			—			28,134			—			28,853
Net increase (decrease) in cash and cash equivalents		(4,414	)		(5,611	)		(1,396	)		—			(11,421	)
Cash and cash equivalents at the beginning of the period		11,215			7,849			403,559			—			422,623
Cash and cash equivalents at the end of the period	$	7,520		$	2,238		$	430,297		$	—		$	440,055

Summary of significant accounting policies (Policies)

9 Months Ended

Sep. 30, 2018

Accounting Policies [Abstract]

Basis of preparation and principles of consolidation

(a) Basis of preparation and principles of consolidation

Use of estimates

(b) Use of estimates

2. Summary of significant accounting policies (Continued)

Business combinations

Financial instruments and concentration of credit risk

Other Intangible Assets

Customer-related intangible assets		1-14 years
Marketing-related intangible assets		1-10 years
Technology-related intangible assets		2-8 years
Other intangible assets		3-5 years

(d) Financial instruments and concentration of credit risk

Accounts receivable

(e) Accounts receivable

Changes in Accounting Policies

(f) Changes in accounting policies

Revenue recognition

2. Summary of significant accounting policies (Continued)

Revenue Recognition

2. Summary of significant accounting policies (Continued)

Significant judgements

Impact on consolidated financial statements

The following tables summarize the impact of the Company’s adoption of Topic 606 on its consolidated financial statements for the three and nine months ended September 30, 2018.

Consolidated Balance Sheet
As of September 30, 2018	As reported			Adjustments			Balances without adoption of Topic 606
Assets
Current assets
Cash and cash equivalents	$	401,230					$	401,230
Accounts receivable, net		710,045						710,045
Prepaid expenses and other current assets (a, c)		210,006			56,610			266,616
Total current assets	$	1,321,281			56,610		$	1,377,891

Property, plant and equipment, net		211,382						211,382
Deferred tax assets (b)		94,212			5,982			100,194
Investment in equity affiliates		825						825
Intangible assets, net		135,028						135,028
Goodwill		1,386,408						1,386,408
Contract cost assets (a, b)		160,110			(160,110	)		—
Other assets (a, c)		147,383			99,627			247,010
Total assets	$	3,456,629			2,109		$	3,458,738

Liabilities and equity
Current liabilities
Short-term borrowings		330,000						330,000
Current portion of long-term debt		33,476						33,476
Accounts payable		14,436						14,436
Income taxes payable		73,567						73,567
Accrued expenses and other current liabilities (c)		554,708			6,221			560,929
Total current liabilities	$	1,006,187			6,221		$	1,012,408

Long-term debt, less current portion		983,884						983,884
Deferred tax liabilities		6,512						6,512
Other liabilities (c)		175,028			16,365			191,393
Total liabilities	$	2,171,611			22,586		$	2,194,197

Redeemable non-controlling interest		—						—
Shareholders' equity
Preferred shares, $0.01 par value, 250,000,000 authorized, none issued		—						—
Common shares, $0.01 par value, 500,000,000 authorized,192,825,207 and 190,053,249 issued and outstanding as of December 31, 2017 and September 30, 2018, respectively		1,896						1,896
Additional paid-in capital		1,453,674						1,453,674
Retained earnings (b)		397,470			(20,477	)		376,993
Accumulated other comprehensive income (loss)		(568,022	)					(568,022	)
Total equity	$	1,285,018			(20,477	)	$	1,264,541
Commitments and contingencies
Total liabilities, redeemable non-controlling interest and equity	$	3,456,629			2,109		$	3,458,738
(a) As a result of its adoption of ASC 606, the Company has reclassified deferred transition costs from “Prepaid expenses and other current assets” amounting to $49,248 and “Other assets” amounting to $84,403 to “Contract cost assets” amounting to $133,651. (b) The cumulative impact of the adoption of ASC 606 resulted in a $160,110 increase in "Contract cost assets," which includes the reclassification of $133,651 (refer to note a in the table above) and a closing balance of $26,459 related to sales incentive programs, with a corresponding impact on retained earnings of $ 20,477 and on deferred tax assests of $5,982 which has been offset against deferred tax assets. (c) As a result of its adoption of ASC 606, the Company has offset contract assets amounting to $7,362 under “Prepaid expenses and other current assets” and $15,224 under “Other assets” against contract liabilities amounting $6,221 under “Accrued expenses and other current liabilities” and $16,365 under “Other liabilities” related to the same customer contract.

Consolidated Statement of Income
Three months ended September 30, 2018	As reported			Adjustments			Balances without adoption of Topic 606
Net revenues	$	747,978					$	747,978
Cost of revenue		481,412						481,412
Gross profit	$	266,566			—		$	266,566
Operating expenses:								—
Selling, general and administrative expenses (d)		168,010			1,651			169,661
Amortization of acquired intangible assets		9,372						9,372
Other operating (income) expense, net		(4,844	)					(4,844	)
Income from operations	$	94,028			(1,651	)	$	92,377
Foreign exchange gains (losses), net		7,450						7,450
Interest income (expense), net		(9,139	)					(9,139	)
Other income (expense), net		5,385						5,385
Income before equity-method investment activity, net and income tax expense	$	97,724			(1,651	)	$	96,073
Equity-method investment activity, net		(7	)		—			(7	)
Income before income tax expense	$	97,717			(1,651	)	$	96,066
Income tax expense		24,114			(347	)		23,767
Net income	$	73,603			(1,304	)	$	72,299
Net loss (income) attributable to non-controlling interest		—			—			—
Net income attributable to Genpact Limited shareholders	$	73,603			(1,304	)	$	72,299

(d) During the three months ended September 30, 2018, the Company amortized $3,666 in contract costs related to obtaining a contract. Following the adoption of ASC Topic 606, the Company capitalized such costs in an amount of $5,317, resulting in a net adjustment of $1,651 with a corresponding impact on income tax expense of $347.

Consolidated Statement of Income
Nine months ended September 30, 2018	As reported			Adjustments			Balances without adoption of Topic 606
Net revenues	$	2,165,451					$	2,165,451
Cost of revenue		1,388,634						1,388,634
Gross profit	$	776,817			—		$	776,817
Operating expenses:
Selling, general and administrative expenses (e)		515,285			3,232			518,517
Amortization of acquired intangible assets		29,134						29,134
Other operating (income) expense, net		(4,913	)					(4,913	)
Income from operations	$	237,311			(3,232	)	$	234,079
Foreign exchange gains (losses), net		15,053						15,053
Interest income (expense), net		(27,646	)					(27,646	)
Other income (expense), net		30,683						30,683
Income before equity-method investment activity, net and income tax expense	$	255,401			(3,232	)	$	252,169
Equity-method investment activity, net		(22	)		—			(22	)
Income before income tax expense	$	255,379			(3,232	)	$	252,147
Income tax expense		53,268			(679	)		52,589
Net income	$	202,111			(2,553	)	$	199,558
Net loss (income) attributable to non-controlling interest		761			—			761
Net income attributable to Genpact Limited shareholders	$	202,872			(2,553	)	$	200,319

(e) During the nine months ended September 30, 2018, the Company amortized $10,509 in contract costs related to obtaining a contract. Following the adoption of ASC Topic 606, the Company capitalized such costs in an amount of $13,741, resulting in a net adjustment of $3,232 with a corresponding impact on income tax expense of $679.

Consolidated Statement of Cash flow
Nine months ended September 30, 2018	As reported			Adjustments			Balances without adoption of Topic 606
Operating activities
Net income attributable to Genpact Limited shareholders (f)	$	202,872			(2,553	)		$	200,319
Net loss attributable to redeemable non-controlling interest		(761	)						(761	)
Net income (f)	$	202,111			(2,553	)		$	199,558
Adjustments to reconcile net income to net cash provided by (used for) operating activities:
Depreciation and amortization		47,612							47,612
Amortization of debt issuance costs (including loss on extinguishment of debt)		3,546							3,546
Amortization of acquired intangible assets		29,134							29,134
Write-down of intangible assets and property, plant and equipment		1,538							1,538
Reserve for doubtful receivables		1,705							1,705
Unrealized loss (gain) on revaluation of foreign currency asset/liability		(4,544	)						(4,544	)
Equity-method investment activity, net		22							22
Stock-based compensation expense		32,158							32,158
Deferred income taxes (f)		(1,768	)		(679	)			(2,447	)
Others, net		255							255
Change in operating assets and liabilities:
Increase in accounts receivable		(12,946	)						(12,946	)
Increase in prepaid expenses, other current assets, contract cost assets and other assets (f, g)		(96,300	)		1,994				(94,306	)
Decrease in accounts payable		(913	)						(913	)
Decrease in accrued expenses, other current liabilities and other liabilities (g)		(44,602	)		1,238				(43,364	)
Increase in income taxes payable		45,798							45,798
Net cash provided by operating activities	$	202,806			—			$	202,806
Investing activities
Purchase of property, plant and equipment		(68,027	)						(68,027	)
Payment for internally generated intangible assets (including intangibles under development)		(19,397	)						(19,397	)
Proceeds from sale of property, plant and equipment		499							499
Payment for business acquisitions, net of cash acquired		(108,105	)						(108,105	)
Payment for redeemable non-controlling interest		(4,730	)						(4,730	)
Net cash used for investing activities	$	(199,760	)		—			$	(199,760	)
Financing activities
Repayment of capital lease obligations		(1,954	)						(1,954	)
Payment of debt issuance and refinancing costs		(4,293	)						(4,293	)
Proceeds from long term debt		129,186							129,186
Repayment of long-term debt		(157,686	)						(157,686	)
Proceeds from short-term borrowings		225,000							225,000
Repayment of short-term borrowings		(65,000	)						(65,000	)
Proceeds from issuance of common shares under stock-based compensation plans		12,275							12,275
Payment for net settlement of stock-based awards		(14,947	)						(14,947	)
Payment of earn-out/deferred consideration		(1,559	)						(1,559	)
Dividend paid		(42,901	)						(42,901	)
Payment for stock repurchased and retired		(130,103	)						(130,103	)
Payment for expenses related to stock repurchase		(82	)						(82	)
Net cash used for financing activities	$	(52,064	)		—			$	(52,064	)
Effect of exchange rate changes		(54,220	)						(54,220	)
Net increase (decrease) in cash and cash equivalents		(49,018	)						(49,018	)
Cash and cash equivalents at the beginning of the period		504,468							504,468
Cash and cash equivalents at the end of the period	$	401,230			—			$	401,230
(f) During the nine months ended September 30, 2018, the Company amortized $10,509 in contract costs related to obtaining a contract. Following the adoption of ASC Topic 606, the Company capitalized such costs in an amount of $13,741, resulting in a net adjustment of $3,232 and a tax impact of $679 which is further adjusted by note (g) below. (g) Following the adoption of ASC Topic 606, the Company offset certain contract assets against contract liabilities related to the same client contract in an amount of $1,238.

Deferred Compensation Plans

(g) Deferred Compensation Plans

Debt Restructuring

(h) Debt Restructuring

Recently issued accounting pronouncements

(i) Recently issued accounting pronouncements

The authoritative bodies release standards and guidance which are assessed by management for their impact on the Company’s consolidated financial statements.

The Company has adopted the following recently released accounting standards:

2. Summary of significant accounting policies (Continued)

assessment under the amendments in this update is required to assess the embedded call (put) options solely in accordance with a four-step decision sequence.

The following recently released accounting standards have not yet been adopted by the Company:

2. Summary of significant accounting policies (Continued)

Reclassification

(j) Reclassification

Summary of significant accounting policies (Tables)

9 Months Ended

Sep. 30, 2018

Estimated Useful Lives of Intangible Assets Acquired

Customer-related intangible assets		1-14 years
Marketing-related intangible assets		1-10 years
Technology-related intangible assets		2-8 years
Other intangible assets		3-5 years

Topic 606

Summary of Impact of Adoption of Topic 606 on Consolidated Financial Statements

Impact on consolidated financial statements

The following tables summarize the impact of the Company’s adoption of Topic 606 on its consolidated financial statements for the three and nine months ended September 30, 2018.

Consolidated Balance Sheet
As of September 30, 2018	As reported			Adjustments			Balances without adoption of Topic 606
Assets
Current assets
Cash and cash equivalents	$	401,230					$	401,230
Accounts receivable, net		710,045						710,045
Prepaid expenses and other current assets (a, c)		210,006			56,610			266,616
Total current assets	$	1,321,281			56,610		$	1,377,891

Property, plant and equipment, net		211,382						211,382
Deferred tax assets (b)		94,212			5,982			100,194
Investment in equity affiliates		825						825
Intangible assets, net		135,028						135,028
Goodwill		1,386,408						1,386,408
Contract cost assets (a, b)		160,110			(160,110	)		—
Other assets (a, c)		147,383			99,627			247,010
Total assets	$	3,456,629			2,109		$	3,458,738

Liabilities and equity
Current liabilities
Short-term borrowings		330,000						330,000
Current portion of long-term debt		33,476						33,476
Accounts payable		14,436						14,436
Income taxes payable		73,567						73,567
Accrued expenses and other current liabilities (c)		554,708			6,221			560,929
Total current liabilities	$	1,006,187			6,221		$	1,012,408

Long-term debt, less current portion		983,884						983,884
Deferred tax liabilities		6,512						6,512
Other liabilities (c)		175,028			16,365			191,393
Total liabilities	$	2,171,611			22,586		$	2,194,197

Redeemable non-controlling interest		—						—
Shareholders' equity
Preferred shares, $0.01 par value, 250,000,000 authorized, none issued		—						—
Common shares, $0.01 par value, 500,000,000 authorized,192,825,207 and 190,053,249 issued and outstanding as of December 31, 2017 and September 30, 2018, respectively		1,896						1,896
Additional paid-in capital		1,453,674						1,453,674
Retained earnings (b)		397,470			(20,477	)		376,993
Accumulated other comprehensive income (loss)		(568,022	)					(568,022	)
Total equity	$	1,285,018			(20,477	)	$	1,264,541
Commitments and contingencies
Total liabilities, redeemable non-controlling interest and equity	$	3,456,629			2,109		$	3,458,738
(a) As a result of its adoption of ASC 606, the Company has reclassified deferred transition costs from “Prepaid expenses and other current assets” amounting to $49,248 and “Other assets” amounting to $84,403 to “Contract cost assets” amounting to $133,651. (b) The cumulative impact of the adoption of ASC 606 resulted in a $160,110 increase in "Contract cost assets," which includes the reclassification of $133,651 (refer to note a in the table above) and a closing balance of $26,459 related to sales incentive programs, with a corresponding impact on retained earnings of $ 20,477 and on deferred tax assests of $5,982 which has been offset against deferred tax assets. (c) As a result of its adoption of ASC 606, the Company has offset contract assets amounting to $7,362 under “Prepaid expenses and other current assets” and $15,224 under “Other assets” against contract liabilities amounting $6,221 under “Accrued expenses and other current liabilities” and $16,365 under “Other liabilities” related to the same customer contract.

Consolidated Statement of Income
Three months ended September 30, 2018	As reported			Adjustments			Balances without adoption of Topic 606
Net revenues	$	747,978					$	747,978
Cost of revenue		481,412						481,412
Gross profit	$	266,566			—		$	266,566
Operating expenses:								—
Selling, general and administrative expenses (d)		168,010			1,651			169,661
Amortization of acquired intangible assets		9,372						9,372
Other operating (income) expense, net		(4,844	)					(4,844	)
Income from operations	$	94,028			(1,651	)	$	92,377
Foreign exchange gains (losses), net		7,450						7,450
Interest income (expense), net		(9,139	)					(9,139	)
Other income (expense), net		5,385						5,385
Income before equity-method investment activity, net and income tax expense	$	97,724			(1,651	)	$	96,073
Equity-method investment activity, net		(7	)		—			(7	)
Income before income tax expense	$	97,717			(1,651	)	$	96,066
Income tax expense		24,114			(347	)		23,767
Net income	$	73,603			(1,304	)	$	72,299
Net loss (income) attributable to non-controlling interest		—			—			—
Net income attributable to Genpact Limited shareholders	$	73,603			(1,304	)	$	72,299

(d) During the three months ended September 30, 2018, the Company amortized $3,666 in contract costs related to obtaining a contract. Following the adoption of ASC Topic 606, the Company capitalized such costs in an amount of $5,317, resulting in a net adjustment of $1,651 with a corresponding impact on income tax expense of $347.

Consolidated Statement of Income
Nine months ended September 30, 2018	As reported			Adjustments			Balances without adoption of Topic 606
Net revenues	$	2,165,451					$	2,165,451
Cost of revenue		1,388,634						1,388,634
Gross profit	$	776,817			—		$	776,817
Operating expenses:
Selling, general and administrative expenses (e)		515,285			3,232			518,517
Amortization of acquired intangible assets		29,134						29,134
Other operating (income) expense, net		(4,913	)					(4,913	)
Income from operations	$	237,311			(3,232	)	$	234,079
Foreign exchange gains (losses), net		15,053						15,053
Interest income (expense), net		(27,646	)					(27,646	)
Other income (expense), net		30,683						30,683
Income before equity-method investment activity, net and income tax expense	$	255,401			(3,232	)	$	252,169
Equity-method investment activity, net		(22	)		—			(22	)
Income before income tax expense	$	255,379			(3,232	)	$	252,147
Income tax expense		53,268			(679	)		52,589
Net income	$	202,111			(2,553	)	$	199,558
Net loss (income) attributable to non-controlling interest		761			—			761
Net income attributable to Genpact Limited shareholders	$	202,872			(2,553	)	$	200,319

(e) During the nine months ended September 30, 2018, the Company amortized $10,509 in contract costs related to obtaining a contract. Following the adoption of ASC Topic 606, the Company capitalized such costs in an amount of $13,741, resulting in a net adjustment of $3,232 with a corresponding impact on income tax expense of $679.

Consolidated Statement of Cash flow
Nine months ended September 30, 2018	As reported			Adjustments			Balances without adoption of Topic 606
Operating activities
Net income attributable to Genpact Limited shareholders (f)	$	202,872			(2,553	)		$	200,319
Net loss attributable to redeemable non-controlling interest		(761	)						(761	)
Net income (f)	$	202,111			(2,553	)		$	199,558
Adjustments to reconcile net income to net cash provided by (used for) operating activities:
Depreciation and amortization		47,612							47,612
Amortization of debt issuance costs (including loss on extinguishment of debt)		3,546							3,546
Amortization of acquired intangible assets		29,134							29,134
Write-down of intangible assets and property, plant and equipment		1,538							1,538
Reserve for doubtful receivables		1,705							1,705
Unrealized loss (gain) on revaluation of foreign currency asset/liability		(4,544	)						(4,544	)
Equity-method investment activity, net		22							22
Stock-based compensation expense		32,158							32,158
Deferred income taxes (f)		(1,768	)		(679	)			(2,447	)
Others, net		255							255
Change in operating assets and liabilities:
Increase in accounts receivable		(12,946	)						(12,946	)
Increase in prepaid expenses, other current assets, contract cost assets and other assets (f, g)		(96,300	)		1,994				(94,306	)
Decrease in accounts payable		(913	)						(913	)
Decrease in accrued expenses, other current liabilities and other liabilities (g)		(44,602	)		1,238				(43,364	)
Increase in income taxes payable		45,798							45,798
Net cash provided by operating activities	$	202,806			—			$	202,806
Investing activities
Purchase of property, plant and equipment		(68,027	)						(68,027	)
Payment for internally generated intangible assets (including intangibles under development)		(19,397	)						(19,397	)
Proceeds from sale of property, plant and equipment		499							499
Payment for business acquisitions, net of cash acquired		(108,105	)						(108,105	)
Payment for redeemable non-controlling interest		(4,730	)						(4,730	)
Net cash used for investing activities	$	(199,760	)		—			$	(199,760	)
Financing activities
Repayment of capital lease obligations		(1,954	)						(1,954	)
Payment of debt issuance and refinancing costs		(4,293	)						(4,293	)
Proceeds from long term debt		129,186							129,186
Repayment of long-term debt		(157,686	)						(157,686	)
Proceeds from short-term borrowings		225,000							225,000
Repayment of short-term borrowings		(65,000	)						(65,000	)
Proceeds from issuance of common shares under stock-based compensation plans		12,275							12,275
Payment for net settlement of stock-based awards		(14,947	)						(14,947	)
Payment of earn-out/deferred consideration		(1,559	)						(1,559	)
Dividend paid		(42,901	)						(42,901	)
Payment for stock repurchased and retired		(130,103	)						(130,103	)
Payment for expenses related to stock repurchase		(82	)						(82	)
Net cash used for financing activities	$	(52,064	)		—			$	(52,064	)
Effect of exchange rate changes		(54,220	)						(54,220	)
Net increase (decrease) in cash and cash equivalents		(49,018	)						(49,018	)
Cash and cash equivalents at the beginning of the period		504,468							504,468
Cash and cash equivalents at the end of the period	$	401,230			—			$	401,230
(f) During the nine months ended September 30, 2018, the Company amortized $10,509 in contract costs related to obtaining a contract. Following the adoption of ASC Topic 606, the Company capitalized such costs in an amount of $13,741, resulting in a net adjustment of $3,232 and a tax impact of $679 which is further adjusted by note (g) below. (g) Following the adoption of ASC Topic 606, the Company offset certain contract assets against contract liabilities related to the same client contract in an amount of $1,238.

Business acquisitions and divestiture (Tables)

9 Months Ended

Sep. 30, 2018

IT Support Business | Europe

Summary of Calculation of Loss on Sale of Business

The Company recorded a loss of $5,668 in its consolidated statement of income in connection with the sale of the Business, calculated as follows:

Net sale proceeds	$	—
Net assets of the business, including the translation impact thereof		5,569
Selling expenses		99
Loss on divestiture included in other income (expense), net	$	5,668

Other Acquisitions

Business Combination, Acquisition Date, Goodwill Reporting Unit and Goodwill Deductibility for Tax

The following table sets forth, with respect to each of the five acquisitions, the acquisition date, goodwill reporting unit and the tax deductibility of the goodwill:


Acquisition	Acquisition date	Goodwill reporting unit	Tax deductibility - goodwill
U.S. Delivery Center	October 16, 2017	India	Deductible
OnSource	July 18, 2017	India	Deductible
Birlasoft	July 18, 2017	IT Services	Deductible
Fiserv	May 11, 2017	India	Non-deductible
Lease Dimensions	February 15, 2017	Americas	Non-deductible

Tabular disclosure of information related to a disposal group. Includes, but is not limited to, a discontinued operation, disposal classified as held-for-sale or disposed of by means other than sale or disposal of an individually significant component.

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
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Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
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-Section 50
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Cash And Cash Equivalents [Abstract]

Cash and cash equivalents (Tables)

9 Months Ended

Sep. 30, 2018

Cash And Cash Equivalents

Cash and cash equivalents as of December 31, 2017 and September 30, 2018 are set out in the table below:

	As of December 31,		As of September 30,
	2017		2018
Cash and other bank balances	$	504,468	$	401,230
Total	$	504,468	$	401,230

Accounts receivable, net of reserve for doubtful receivables (Tables)

9 Months Ended

Sep. 30, 2018

Receivables [Abstract]

Reserve for Doubtful Receivables

The following table provides details of the Company’s reserve for doubtful receivables:


	Year ended December 31, 2017			Nine months ended September 30, 2018
Opening balance as of January 1	$	15,519		$	23,660
Additions due to acquisitions		235			-
Additions charged/reversal released to cost and expense		9,819			1,705
Deductions/effect of exchange rate fluctuations		(1,913	)		(1,169	)
Closing balance	$	23,660		$	24,196

Fair value measurements (Tables)

9 Months Ended

Sep. 30, 2018

Fair Value of Assets and Liabilities Measured on Recurring Basis, Including Derivative Instruments

	As of December 31, 2017
	Fair Value Measurements at Reporting Date Using
			Quoted Prices in Active Markets for Identical Assets		Significant Other Observable Inputs		Significant Other Unobservable Inputs
	Total		(Level 1)		(Level 2)		(Level 3)
Assets
Derivative instruments (Note a, c)	$	73,098	$	—	$	73,098	$	—
Total	$	73,098	$	—	$	73,098	$	—
Liabilities
Earn out consideration (Note b, d)	$	24,732	$	—	$	—	$	24,732
Derivative instruments (Note b, c)	$	18,188	$	—	$	18,188	$	—
Total	$	42,920	$	—	$	18,188	$	24,732
Redeemable non-controlling interest (Note e)	$	4,750	$	—	$	—	$	4,750

6. Fair value measurements (Continued)

	As of September 30, 2018
	Fair Value Measurements at Reporting Date Using
			Quoted Prices in Active Markets for Identical Assets		Significant Other Observable Inputs		Significant Other Unobservable Inputs
	Total		(Level 1)		(Level 2)		(Level 3)
Assets
Derivative instruments (Note a, c)	$	21,379	$	—	$	21,379	$	—
Deferred compensation plan assets (a, f)		587		—		—		587
Total	$	21,966	$	—	$	21,379	$	587
Liabilities
Earn out consideration (Note b, d)	$	18,240	$	—	$	—	$	18,240
Derivative instruments (Note b, c)		78,447		—		78,447		—
Deferred compensation plan liability (b, g)		598		—		—		598
Total	$	97,285	$	—	$	78,447	$	18,838

(a)	Included in prepaid expenses and other current assets and other assets in the consolidated balance sheets.

(b)	Included in accrued expenses and other current liabilities and other liabilities in the consolidated balance sheets.

(c)	The Company values its derivative instruments based on market observable inputs, including both forward and spot prices for the relevant currencies and interest rate indices for relevant interest rates. The quotes are taken from an independent market database.

(d)

(e)

(f)

(g)	The fair value of the deferred compensation plan liability is derived based on the fair value of the underlying assets in the insurance policies and is therefore classified within level 3 of the valuation hierarchy.

Deferred Compensation Plan Assets

Roll-Forward of Fair Value of Deferred Compensation Plan Assets Categorized as Level 3 in Fair Value Hierarchy

	Three months ended				Nine months ended
	September 30,				September 30,
	2017		2018		2017		2018
Opening balance	$	—	$	—	$	—	$	—
Redemptions		—		—		—		—
Additions		—		595		—		595
Change in fair value of deferred compensation plan assets (note a)		—		13		—		13
Others (note b)		—		(20)		—		(20)
Closing balance	$	—	$	588	$	—	$	588

(a)

Changes in the fair value of plan assets are reported in “other income (expense), net” in the consolidated statements of income.

(b)

“Others” is comprised of certain administrative charges which are reported in “selling, general and administrative expenses” in the consolidated statements of income.

Business Acquisition Contingent Consideration

Roll-Forward of Fair Value of Earn-out Consideration and Deferred Compensation Liabilities Categorized as Level 3 in Fair Value Hierarchy

	Three months ended						Nine months ended
	September 30,						September 30,
	2017			2018			2017			2018
Opening balance	$	23,274		$	23,609		$	22,435		$	24,732
Earn-out consideration payable in connection with acquisitions		—			—			2,320			—
Payments made on earn-out consideration		(5,756	)		(83	)		(7,239	)		(1,559	)
Change in fair value of earn out consideration (Note a)		11			(5,341	)		(1,414	)		(5,974	)
Others (Note b)		470			55			1,897			1,041
Ending balance	$	17,999		$	18,240		$	17,999		$	18,240

(a) Changes in the fair value of earn-out consideration are reported in “other operating (income) expense, net” in the consolidated statements of income.

Deferred Compensation Liabilities

Roll-Forward of Fair Value of Earn-out Consideration and Deferred Compensation Liabilities Categorized as Level 3 in Fair Value Hierarchy

	Three months ended				Nine months ended
	September 30,				September 30,
	2017		2018		2017		2018
Opening balance	$	—	$	—	$	—	$	—
Redemptions		—		—		—		—
Additions		—		595		—		595
Change in fair value of deferred compensation plan liabilities (note a)		—		3		—		3
Others		—		—		—		—
Closing balance	$	—	$	598	$	—	$	598

(a)

Changes in the fair value of deferred compensation liabilities are reported in “selling, general and administrative expenses” in the consolidated statements of income.

Derivative financial instruments (Tables)

9 Months Ended

Sep. 30, 2018

Derivative Instruments And Hedging Activities Disclosure [Abstract]

Aggregate Notional Principal Amounts of Outstanding Derivative Financial Instruments with Related Balance Sheet Exposure

The following table presents the aggregate notional principal amounts of outstanding derivative financial instruments together with the related balance sheet exposure:

	Notional principal amounts (note a)				Balance sheet exposure asset (liability) (note b)
	As of December 31, 2017		As of September 30, 2018		As of December 31, 2017			As of September 30, 2018
Foreign exchange forward contracts denominated in:
United States Dollars (sell) Indian Rupees (buy)	$	1,289,400	$	1,102,600	$	54,398			$	(69,482	)
United States Dollars (sell) Mexican Peso (buy)		9,000		3,000		(441	)			149
United States Dollars (sell) Philippines Peso (buy)		76,650		44,400		69				(3,129	)
Euro (sell) United States Dollars (buy)		170,542		112,635		(2,069	)			3,788
Pound Sterling (buy) United States Dollars (sell)		24,041		21,326		253				(447	)
Euro (sell) Romanian Leu (buy)		35,826		24,455		(892	)			(212	)
Japanese Yen (sell) Chinese Renminbi (buy)		60,768		35,463		1,918				(1,011	)
Pound Sterling (sell) United States Dollars (buy)		80,871		40,855		(2,478	)			(333	)
Australian Dollars (sell) United States Dollars (buy)		136,092		81,250		(5,180	)			2,104
Interest rate swaps (floating to fixed)		432,117		413,598		9,332				11,505
						54,910				(57,068	)

7. Derivative financial instruments (Continued)

(a)

(b)	Balance sheet exposure is denominated in U.S. dollars and denotes the mark-to-market impact of the derivative financial instruments on the reporting date.

Fair Value of Derivative Instruments and Location in Financial Statements

The fair value of the Company’s derivative instruments and their location in the Company’s financial statements are summarized in the table below:

	Cash flow hedges				Non-designated
	As of December 31, 2017		As of September 30, 2018		As of December 31, 2017		As of September 30, 2018
Assets
Prepaid expenses and other current assets	$	43,557	$	12,664	$	4,635	$	1,041
Other assets	$	24,906	$	7,674	$	—	$	—
Liabilities
Accrued expenses and other current liabilities	$	10,092	$	31,831	$	254	$	9,418
Other liabilities	$	7,842	$	37,198	$	—	$	—

Cash Flow Hedges, Gains (Losses) Recorded as Component of Other Comprehensive Income (Loss) or Other Comprehensive Income

In connection with cash flow hedges, the gains (losses) recorded as a component of other comprehensive income (loss), or OCI, and the related tax effects are summarized below:

	Three months ended September 30,																	Nine months ended September 30,
	2017									2018								2017									2018
	Before-Tax amount			Tax (Expense) or Benefit			Net of tax Amount			Before-Tax amount			Tax (Expense) or Benefit		Net of tax Amount			Before-Tax amount			Tax (Expense) or Benefit			Net of tax Amount			Before-Tax amount			Tax (Expense) or Benefit			Net of tax Amount
Opening balance	$	52,167		$	(19,438	)	$	32,729		$	(10,277	)	$	1,824	$	(8,453	)	$	37,461		$	(13,979	)	$	23,482		$	50,529		$	(14,436	)	$	36,093
Adoption of ASU 2018-02 (refer to note 24)		—			—			—			—			—		—			—			—			—			—			2,265			2,265
Net gains (losses) reclassified into statement of income on completion of hedged transactions		15,451			(5,716	)		9,735			173			47		220			40,251			(14,815	)		25,436			12,734			(2,329	)		10,405
Changes in fair value of effective portion of outstanding derivatives, net		(7,760	)		2,621			(5,139	)		(38,242	)		9,544		(28,698	)		31,746			(11,937	)		19,809			(86,487	)		21,163			(65,324	)
Gain (loss) on cash flow hedging derivatives, net		(23,211	)		8,337			(14,874	)		(38,415	)		9,497		(28,918	)		(8,505	)		2,878			(5,627	)		(99,221	)		23,492			(75,729	)
Closing balance	$	28,956		$	(11,101	)	$	17,855		$	(48,692	)	$	11,321	$	(37,371	)	$	28,956		$	(11,101	)	$	17,855		$	(48,692	)	$	11,321		$	(37,371	)

Gains (Losses) Recorded as Component of Other Comprehensive Income (Loss) or Other Comprehensive Income

The Company’s gains or losses recognized in other comprehensive income (loss) and their effects on financial performance are summarized below:



	Amount of Gain (Loss)													Amount of Gain (Loss) reclassified
	recognized in OCI on												Location of Gain (Loss)	from OCI into Statement of Income
Derivatives in	Derivatives (Effective Portion)												reclassified	(Effective Portion)
Cash Flow	Three months ended						Nine months ended						from OCI into	Three months ended					Nine months ended
Hedging	September 30,						September 30,						Statement of Income	September 30,					September 30,
Relationships	2017			2018			2017			2018			(Effective Portion)	2017		2018			2017			2018
Forward foreign exchange contracts	$	(7,779	)	$	(38,960	)	$	33,132		$	(91,180	)	Revenue	$	403	$	1,002		$	6,429		$	(1,767	)
Interest rate swaps		19			718			(1,386	)		4,693		Cost of revenue		11,666		(1,510	)		26,655			9,438
													Selling, general and administrative expenses		3,213	$	(382	)		7,368			2,543
													Interest expense		169		1,063			(201	)		2,520
	$	(7,760	)	$	(38,242	)	$	31,746		$	(86,487	)		$	15,451	$	173		$	40,251		$	12,734

7. Derivative financial instruments (Continued)

Non-designated Hedges


		Amount of Gain (Loss) recognized in Statement of Income on Derivatives
		Three months ended September 30,					Nine months ended September 30,
Derivatives not designated as hedging instruments	Location of Gain (Loss) recognized in Statement of Income on Derivatives	2017			2018		2017		2018
Forward foreign exchange contracts (Note a)	Foreign exchange gains (losses), net	$	(1,350	)	$	(6,450)	$	8,763	$	(23,279	)
		$	(1,350	)	$	(6,450)	$	8,763	$	(23,279	)

(a)

Prepaid expenses and other current assets (Tables)

9 Months Ended

Sep. 30, 2018

Deferred Costs Capitalized Prepaid And Other Assets Disclosure [Abstract]

Prepaid Expenses and Other Current Assets

Prepaid expenses and other current assets consist of the following:

	As of December 31,		As of September 30,
	2017		2018
Advance income and non-income taxes	$	51,832	$	85,452
Deferred transition costs		62,029		—
Contract asset (Note 19)		—		19,932
Customer acquisition cost		19,327		—
Prepaid expenses		16,944		27,066
Derivative instruments		48,192		13,705
Employee advances		5,014		4,195
Deposits		4,719		7,290
Advances to suppliers		2,705		1,273
Others		25,580		51,093
	$	236,342	$	210,006

Property, plant and equipment, net (Tables)

9 Months Ended

Sep. 30, 2018

Property Plant And Equipment [Abstract]

Goodwill And Intangible Assets Disclosure [Abstract]

The following table provides the gross and net amount of property, plant and equipment:

	As of December 31,			As of September 30,
	2017			2018
Property, plant and equipment, gross	$	666,031		$	661,689
Less: Accumulated depreciation and amortization		(459,001	)		(450,307	)
Property, plant and equipment, net	$	207,030		$	211,382

Goodwill and intangible assets (Tables)

9 Months Ended

Sep. 30, 2018

Changes in Goodwill

The following table presents the changes in goodwill for the year ended December 31, 2017 and nine months ended September 30, 2018:

	As of December 31,			As of September 30,
	2017			2018
Opening balance	$	1,069,408		$	1,337,122
Goodwill relating to acquisitions consummated during the period		229,745			91,936
Impact of measurement period adjustments		(106	)		254
Effect of exchange rate fluctuations		38,075			(42,904	)
Closing balance	$	1,337,122		$	1,386,408

Summary of Intangible Assets

The Company’s intangible assets are as follows:

	As of December 31, 2017							As of September 30,2018
	Gross carrying amount		Accumulated amortization & Impairment		Net		Gross carrying amount			Accumulated amortization & Impairment		Net
Customer-related intangible assets	$	369,173	$	293,029	$	76,144	$		366,211	$	297,447	$	68,764
Marketing-related intangible assets		52,443		39,212		13,231			54,633		44,448		10,185
Technology-related intangible assets		54,189		28,278		25,911			58,832		34,621		24,211
Other intangible assets		3,081		2,314		767			1,170		1,044		126
Intangible assets under development		15,537		-		15,537			31,742		-		31,742
		494,423		362,833	$	131,590	$		512,588	$	377,560	$	135,028

Long-term debt (Tables)

9 Months Ended

Sep. 30, 2018

Debt Disclosure [Abstract]

Maturity Profile of Term Loan Outstanding Net of Debt Amortization Expense

The maturity profile of the term loan outstanding as of September 30, 2018, net of debt amortization expense, is as follows:

Year ended	Amount
2018		8,365
2019		33,483
2020		33,509
2021		33,537
2022		33,564
2023		526,749
Total	$	669,207

Accrued expenses and other current liabilities (Tables)

9 Months Ended

Sep. 30, 2018

Payables And Accruals [Abstract]

Accrued Expenses and Other Current Liabilities

Accrued expenses and other current liabilities consist of the following:

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

Other liabilities (Tables)

9 Months Ended

Sep. 30, 2018

Other Liabilities Disclosure [Abstract]

Compensation And Retirement Disclosure [Abstract]

Other liabilities consist of the following:

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

Employee benefit plans (Tables)

9 Months Ended

Sep. 30, 2018

Net Defined Benefit Plan Costs

Net defined benefit plan costs for the three and nine months ended September 30, 2017 and 2018 include the following components:

	Three months ended September 30,						Nine months ended September 30,
	2017			2018			2017			2018
Service costs	$	1,814		$	1,762		$	5,391		$	5,815
Interest costs		776			900			2,303			2,834
Amortization of actuarial loss		221			344			653			899
Expected return on plan assets		(529	)		(689	)		(1,560	)		(2,169	)
Net defined benefit plan costs	$	2,282		$	2,317		$	6,787		$	7,379

Amount Contributed to Defined Contribution Plans in Various Jurisdictions

During the three and nine months ended September 30, 2017 and 2018, the Company contributed the following amounts to defined contribution plans in various jurisdictions:

	Three months ended September 30,				Nine months ended September 30,
	2017		2018		2017		2018
India	$	5,731	$	6,269	$	16,514	$	18,274
U.S.		2,228		2,463		9,148		9,421
U.K.		1,887		2,033		5,961		7,357
China		4,132		4,388		11,700		13,190
Other regions		1,006		980		3,083		3,312
Total	$	14,984	$	16,133	$	46,406	$	51,554

Stock-based compensation (Tables)

9 Months Ended

Sep. 30, 2018

Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]

Significant Assumptions used in Determination of Fair Value of Options Granted

The following table shows the significant assumptions used in determining the fair value of options granted in the nine months ended September 30, 2017 and September 30, 2018.

	Nine months ended September 30, 2017	Nine months ended September 30, 2018
Dividend yield	0.97%			0.95%-1.01%
Expected life (in months)	84			84
Risk-free rate of interest	2.25%		2.67%-2.93%
Volatility	24.28%		22.55%-22.73%

Summary of Stock Option Activity

A summary of stock option activity during the nine months ended September 30, 2018 is set out below:

	Nine months ended September 30, 2018
	Shares arising out of options			Weighted average exercise price		Weighted average remaining contractual life (years)				Aggregate intrinsic value
Outstanding as of January 1, 2018		5,134,645		$	19.52		5.6			$		—
Granted		2,638,106			30.47		—					—
Forfeited		(70,000)			27.65		—					—
Expired		—			—		—					—
Exercised		(441,076	)		16.46		—					6,242
Outstanding as of September 30, 2018		7,261,675		$	23.61		6.6			$		51,236
Vested as of September 30, 2018 and expected to vest thereafter (Note a)	7,086,270			$	23.50			6.6	$		50,729
Vested and exercisable as of September 30, 2018		3,313,570		$	17.69		4.0			$		42,801
Weighted average grant date fair value of grants during the period	$	8.32

(a) Options expected to vest reflect an estimated forfeiture rate.

Summary of Restricted Share Units Activity

A summary of RSU activity during the nine months ended September 30, 2018 is set out below:

	Nine months ended September 30, 2018
	Number of Restricted Share Units			Weighted Average Grant Date Fair Value
Outstanding as of January 1, 2018		1,605,251		$	26.17
Granted		478,562			30.50
Vested (Note a)		(314,135	)		25.17
Forfeited		(174,536)			26.91
Outstanding as of September 30, 2018		1,595,142		$	27.59
Expected to vest (Note b)		1,382,971

(a)

(b)	The number of RSUs expected to vest reflects an estimated forfeiture rate.

Summary of Performance Units Activity

A summary of PU activity during the nine months ended September 30, 2018 is set out below:

	Nine months ended September 30, 2018
	Number of Performance Units			Weighted Average Grant Date Fair Value		Maximum Shares Eligible to Receive
Outstanding as of January 1, 2018		2,900,940		$	24.40		2,900,940
Granted		1,682,740			30.62		3,365,480
Vested (Note a)		(1,087,751)			22.73		(1,087,751)
Forfeited		(215,336	)		25.50		(234,236	)
Adjustment upon final determination of level of performance goal achievement (Note b)		(4,780	)		25.22
Adjustment upon final determination of level of performance goal achievement (Note b)							(4,780	)
Outstanding as of September 30, 2018		3,275,813		$	28.08		4,939,653
Expected to vest (Note c)		2,814,209

(a)

PUs that vested during the period were net settled upon vesting by issuing 691,958 shares (net of minimum statutory tax withholding).

(b)

(c)

The number of PUs expected to vest has been adjusted by an estimated forfeiture rate.

Earnings per share (Tables)

9 Months Ended

Sep. 30, 2018

Earnings Per Share [Abstract]

Earnings Per share

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

Net revenues (Tables)

9 Months Ended

Sep. 30, 2018

Net Revenues Disaggregated by Customer

In the following tables, the Company’s revenue is disaggregated by customer classification, service type, major industrial vertical and location of service delivery center.

	Three months ended September 30,				Nine months ended September 30,
	2017		2018		2017		2018
GE	$	72,241	$	64,507	$	204,687	$	188,000
Global Clients		636,583		683,471		1,797,829		1,977,451
Total net revenues	$	708,824	$	747,978	$	2,002,516	$	2,165,451

Net Revenues for Service Type

	Three months ended September 30,				Nine months ended September 30,
	2017		2018		2017		2018
Business process outsourcing	$	583,273	$	622,940	$	1,650,783	$	1,802,912
Information technology services		125,551		125,038		351,733		362,539
Total net revenues	$	708,824	$	747,978	$	2,002,516	$	2,165,451

Revenues from Clients Based on Industrial Verticals

	Three months ended September 30,				Nine months ended September 30,
	2017		2018		2017		2018
Banking, financial services and insurance	$	283,239	$	261,501	$	790,822	$	815,914
Consumer goods, retail, life sciences and healthcare		212,453		225,570		613,990		633,744
High tech, manufacturing and services		213,132		260,907		597,704		715,793
Total net revenues	$	708,824	$	747,978	$	2,002,516	$	2,165,451

Net Revenues from Geographic Areas Based on Location of Service Delivery Centers

	Three months ended September 30,				Nine months ended September 30,
	2017		2018		2017		2018
India	$	442,463	$	408,169	$	1,265,841	$	1,262,225
Asia, other than India		75,493		83,844		212,902		241,535
North and Latin America		108,964		152,121		303,022		456,241
Europe		81,904		103,844		220,751		205,450
Total net revenues	$	708,824	$	747,978	$	2,002,516	$	2,165,451

Details of Company's Contract Liabilities

The following table provides details of the Company’s contract liabilities:

	Three months ended September 30, 2018						Nine months ended September 30, 2018
Particulars	Advance from customers			Deferred transition revenue			Advance from customers			Deferred transition revenue
Opening balance	$	30,341		$	98,962		$	26,266		$	101,785
Impact of opening balance offset		—		$	23,735			—		$	21,348
Gross opening balance	$	30,341		$	122,697		$	26,266		$	123,133
Additions		9,152			16,881			25,888			49,592
Effect of business combinations		273			75			273			75
Revenue recognized		(11,934	)		(21,143	)		(23,837	)		(53,499	)
Currency translation adjustments		(147	)		(383	)		(905	)		(1,174	)
Gross closing balance	$	27,685		$	118,127		$	27,685		$	118,127
Impact of closing balance offset with contract assets		—			(22,586	)		—			(22,586	)
Closing balance (Note a)	$	27,685		$	95,541		$	27,685		$	95,541

(a) Included in "accrued expenses and other current liabilities" and "other liabilities" in the consolidated balance sheet.

Estimated Revenue Expected to Recognized in Future Related to Remaining Performance Obligation

The following table includes estimated revenue expected to be recognized in the future related to remaining performance obligations as of September 30, 2018:

Particulars	Total				Less than 1 year				1-3 years				3-5 years				After 5 years
Transaction price allocated to remaining performance obligations	$	96,086				42,012				37,242				15,224				1,608

Details of Company's Contract Assets

19. Net revenues (Continued)

The following table provides details of the Company’s contract assets:

Particulars	Three months ended September 30, 2018			Nine months ended September 30, 2018
Opening balance	$	41,671		$	43,366
Impact of opening balance offset		23,735			21,348
Gross opening balance	$	65,406		$	64,714
Additions		9,710			29,228
Reduction in revenue recognized		(10,706	)		(29,532	)
Gross closing balance	$	64,410		$	64,410
Impact of closing balance offset with contract liability		(22,586	)		(22,586	)
Closing balance (Note b)	$	41,824		$	41,824

(b) Included in "prepaid expenses and other current assets" and "other assets" in the consolidated balance sheet.

Details of Company's Contract Cost Assets

The following table provides details of the Company’s contract cost assets:

	Three months ended September 30, 2018				Nine months ended September 30, 2018
Particulars	Sales incentive programs		Transition activities		Sales incentive programs		Transition activities
Opening balance	$	24,808	$	137,370	$	23,227	$	139,284
Closing balance		26,459		133,651		26,459		133,651
Amortization		3,666		19,974		10,509		54,874

Cost of revenue (Tables)

9 Months Ended

Sep. 30, 2018

Selling General And Administrative Expenses [Abstract]

Cost of revenue consists of the following:

	Three months ended September 30,					Nine months ended September 30,
	2017		2018		2017			2018
Personnel expenses	$	292,852	$	326,717		$	846,598		$	959,648
Operational expenses		123,995		141,236			346,300			389,702
Depreciation and amortization		11,943		13,459			33,737			39,284
	$	428,790	$	481,412		$	1,226,635		$	1,388,634

Selling, general and administrative expenses (Tables)

9 Months Ended

Sep. 30, 2018

Selling, General and Administrative Expenses

Selling, general and administrative expenses consist of the following:

	Three months ended September 30,				Nine months ended September 30,
	2017		2018		2017		2018
Personnel expenses	$	126,545	$	125,838	$	371,657	$	380,532
Operational expenses		42,984		39,551		121,664		126,860
Depreciation and amortization		2,499		2,621		7,323		7,893
	$	172,028	$	168,010	$	500,644	$	515,285

Other operating (income) expense, net (Tables)

9 Months Ended

Sep. 30, 2018

Other Operating (Income) Expense, Net

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

Interest income (expense), net (Tables)

9 Months Ended

Sep. 30, 2018

Banking And Thrift Interest [Abstract]

Interest Income (expense), net

	Three months ended September 30,						Nine months ended September 30,
	2017			2018			2017			2018
Interest income	$	2,549		$	3,328		$	4,543		$	8,472
Interest expense		(11,273	)		(12,467	)		(28,610	)		(36,118	)
Interest income (expense), net	$	(8,724	)	$	(9,139	)	$	(24,067	)	$	(27,646	)

Income taxes (Tables)

9 Months Ended

Sep. 30, 2018

Income Tax Disclosure [Abstract]

The following table summarizes activities related to the Company’s unrecognized tax benefits for uncertain tax positions from January 1, 2018 to September 30, 2018:

	2018
Opening Balance at January 1	$	26,060
Increase related to prior year tax positions, including recorded in acquisition accounting		228
Decrease related to prior year tax positions		(236	)
Decrease related to prior year tax position due to lapse of applicable statute of limitation		(1,244	)
Effect of exchange rate changes		(2,134	)
Closing Balance at September 30	$	22,674

Other Income (expense), net (Tables)

9 Months Ended

Sep. 30, 2018

Other Nonoperating Income Expense [Abstract]

Other Income (expense), net

	Three months ended September 30,					Nine months ended September 30,
	2017			2018			2017			2018
Government incentives	$	-		$	5,154		$	11,882		$	30,850
Other income/(expense)		(4,498	)		231			(4,267	)		(167	)
Other Income (expense), net	$	(4,498	)	$	5,385		$	7,615		$	30,683

Guarantor financial information (Tables)

9 Months Ended

Sep. 30, 2018

Guarantor Financial Information [Abstract]

Condensed Consolidating Balance Sheet

Condensed Consolidating Balance Sheet

	As of September 30, 2018
	Issuer/ Subsidiary		Parent/ Guarantor		Non- Guarantor Subsidiaries		Eliminations			Consolidated
Assets
Current assets
Cash and cash equivalents	$	6,027	$	482	$	394,721	$	—		$	401,230
Accounts receivable intercompany, net		98,549		—		—		(98,549	)		—
Accounts receivable, net		—		—		710,045		—			710,045
Intercompany loans		350,668		1,300		1,745,710		(2,097,678	)		—
Intercompany other receivable		11,807		72,048		153,163		(237,018	)		—
Prepaid expenses and other current assets		674		2,219		207,113		—			210,006
Total current assets	$	467,725	$	76,049	$	3,210,752	$	(2,433,245	)	$	1,321,281
Property, plant and equipment, Net		427		—		210,955		—			211,382
Intercompany loans		100,000		—		500,000		(600,000	)		—
Deferred tax assets		—		—		94,212		—			94,212
Investment in subsidiaries		529,208		2,899,161		495,007		(3,923,376	)		—
Investment in equity affiliates		—		—		825		—			825
Investment in debentures, intercompany		551,344		—		—		(551,344	)		—
Intercompany other receivable		—		68,866		—		(68,866	)		—
Intangible assets, net		—		—		135,028		—			135,028
Goodwill		—		—		1,386,408		—			1,386,408
Contract cost assets		—		—		160,110		—			160,110
Other assets		631		—		146,752		—			147,383
Total assets	$	1,649,335	$	3,044,076	$	6,340,049	$	(7,576,831	)	$	3,456,629

Liabilities and equity
Current liabilities
Short-term borrowings	$	100,000	$	—	$	230,000	$	—		$	330,000
Intercompany loans		33,674		1,772,537		291,467		(2,097,678	)		—
Current portion of long-term debt		4,965		—		28,511		—			33,476
Accounts payable		56		—		14,380		—			14,436
Intercompany accounts payable		—		—		98,549		(98,549	)		—
Income taxes payable		523		-		73,044		—			73,567
Intercompany other payable		87,298		65,376		84,344		(237,018	)		—
Accrued expenses and other current liabilities		6,042		4,238		544,428		—			554,708
Total current liabilities	$	232,558	$	1,842,151	$	1,364,723	$	(2,433,245	)	$	1,006,187
Long-term debt, less current portion		441,766		—		542,118		—			983,884
Deferred tax liabilities		—		—		6,512		—			6,512
Intercompany other payable		—		—		68,866		(68,866	)		—
Non current intercompany loans payable		500,000		—		651,344		(1,151,344	)		—
Other liabilities		340		152		174,536		—			175,028
Total liabilities	$	1,174,664	$	1,842,303	$	2,808,099	$	(3,653,455	)	$	2,171,611

Redeemable non-controlling interest		—		—		—		—			—
Shareholders' equity		474,671		1,201,773		3,531,950		(3,923,376	)		1,285,018
Commitments and contingencies		—		—		—		—			—
Total liabilities, redeemable non-controlling interest and equity	$	1,649,335	$	3,044,076	$	6,340,049	$	(7,576,831	)	$	3,456,629

29. Guarantor financial information (continued)

Condensed Consolidating Balance Sheet

	As of December 31, 2017
	Issuer/ Subsidiary		Parent/ Guarantor		Non- Guarantor Subsidiaries		Eliminations			Consolidated
Assets
Current assets
Cash and cash equivalents	$	4,507	$	2,136	$	497,825	$	—		$	504,468
Accounts receivable intercompany, net		82,935		—		—		(82,935	)		—
Accounts receivable, net		—		—		693,085		—			693,085
Intercompany loans		194,854		—		1,620,537		(1,815,391	)		—
Intercompany other receivable		25,343		82,631		89,189		(197,163	)		—
Prepaid expenses and other current assets		311		1,276		234,755		—			236,342
Total current assets	$	307,950	$	86,043	$	3,135,391	$	(2,095,489	)	$	1,433,895
Property, plant and equipment, net		391		—		206,639		—			207,030
Intercompany loans		—		—		500,000		(500,000	)		—
Deferred tax assets		—		—		76,929		—			76,929
Investment in subsidiaries		426,410		2,864,386		529,179		(3,819,975	)		—
Investment in equity affiliates		—		—		886		—			886
Investment in debentures, intercompany		717,909		—		—		(717,909	)		—
Intercompany other receivable		—		49,761		—		(49,761	)		—
Intangible assets, net		—		—		131,590		—			131,590
Goodwill		—		—		1,337,122		—			1,337,122
Other assets		—		—		262,169		—			262,169
Total assets	$	1,452,660	$	3,000,190	$	6,179,905	$	(7,183,134	)	$	3,449,621

Liabilities and equity
Current liabilities
Short-term borrowings	$	—	$	—	$	170,000	$	—		$	170,000
Intercompany loans		38,000		1,597,537		179,854		(1,815,391	)		—
Current portion of long-term debt		—		—		39,226		—			39,226
Accounts payable		103		58		14,889		—			15,050
Intercompany accounts payable		—		—		82,935		(82,935	)		—
Income taxes payable		885		—		29,141		—			30,026
Intercompany other payable		29,526		59,266		108,371		(197,163	)		—
Accrued expenses and other current liabilities		5,995		2,390		576,097		—			584,482
Total current liabilities	$	74,509	$	1,659,251	$	1,200,513	$	(2,095,489	)	$	838,784
Long-term debt, less current portion		347,761		—		658,926		—			1,006,687
Deferred tax liabilities		—		—		6,747		—			6,747
Intercompany other payable		—		—		49,761		(49,761	)		—
Non-current intercompany loans payable		500,000		—		717,909		(1,217,909	)		—
Other liabilities		1,211		153		167,245		—			168,609
Total liabilities	$	923,481	$	1,659,404	$	2,801,101	$	(3,363,159	)	$	2,020,827

Redeemable non-controlling interest		—		—	4750			—		4750
Shareholders' equity		529,179		1,340,786		3,374,054		(3,819,975	)		1,424,044
Commitments and contingencies		—		—	—			—		—
Total liabilities, redeemable non-controlling interest and equity	$	1,452,660	$	3,000,190	$	6,179,905	$	(7,183,134	)	$	3,449,621

Condensed Consolidating Statement of Income (Loss)

Condensed Consolidating Statement of Income (Loss)

	Three months ended September 30, 2018
	Issuer/ Subsidiary			Parent/ Guarantor			Non- Guarantor Subsidiaries			Eliminations			Consolidated
Net revenues	$	13,243		$	—		$	747,978		$	(13,243	)	$	747,978
Cost of revenue		—			707			480,705			—			481,412
Gross profit	$	13,243		$	(707	)	$	267,273		$	(13,243	)	$	266,566

Operating expenses:
Selling, general and administrative expenses		4,935			5,154			171,164			(13,243	)		168,010
Amortization of acquired intangible assets		—			—			9,372			—			9,372
Other operating (income) expense, net		—			—			(4,844	)		—			(4,844	)
Income (loss) from operations	$	8,308		$	(5,861	)	$	91,581		$	-		$	94,028
Foreign exchange gains (losses), net		(299	)		372			7,377			—			7,450
Interest income (expense), net		(4,651	)		—			(4,488	)		—			(9,139	)
Intercompany interest income (expense), net		18,031			(6,291	)		(11,740	)		—			—
Other income (expense), net		—			—			5,385			—			5,385
Income (loss) before equity-method investment activity, net and income tax expense	$	21,389		$	(11,780	)	$	88,115		$	-		$	97,724
Gain (loss) on equity-method investment activity, net		11,069			85,383			19,820			(116,279	)		(7	)
Income before income tax expense	$	32,458		$	73,603		$	107,935		$	(116,279	)	$	97,717
Income tax expense		1,567			—			22,547			—			24,114
Net income	$	30,891		$	73,603		$	85,388		$	(116,279	)	$	73,603
Net loss attributable to redeemable non-controlling interest		—			—			—			—			—
Net income attributable to Genpact Limited shareholders	$	30,891		$	73,603		$	85,388		$	(116,279	)	$	73,603

29. Guarantor financial information (continued)

Condensed Consolidating Statement of Income (Loss)

	Nine months ended September 30, 2018
	Issuer/ Subsidiary			Parent/ Guarantor			Non- Guarantor Subsidiaries			Eliminations			Consolidated
Net revenues	$	37,301		$	—		$	2,165,451		$	(37,301	)	$	2,165,451
Cost of revenue		—			707			1,387,927			—			1,388,634
Gross profit	$	37,301		$	(707	)	$	777,524		$	(37,301	)	$	776,817

Operating expenses:
Selling, general and administrative expenses		8,936			16,916			526,800			(37,367	)		515,285
Amortization of acquired intangible assets		48			—			29,086			—			29,134
Other operating (income) expense, net		17			—			(4,930	)		—			(4,913	)
Income (loss) from operations	$	28,300		$	(17,623	)	$	226,568		$	66		$	237,311
Foreign exchange gains (losses), net		862			874			13,317			—			15,053
Interest income (expense), net		(11,629	)		—			(16,017	)		—			(27,646	)
Intercompany interest income (expense), net		58,156			(13,594	)		(44,562	)		—			—
Other income (expense), net		—			—			30,683			—			30,683
Income (loss) before equity-method investment activity, net and income tax expense	$	75,689		$	(30,343	)	$	209,989		$	66		$	255,401
Gain (loss) on equity-method investment activity, net		22,100			233,215			81,864			(337,201	)		(22	)
Income before income tax expense	$	97,789		$	202,872		$	291,853		$	(337,135	)	$	255,379
Income tax expense		4,854			—			48,414			—			53,268
Net income	$	92,935		$	202,872		$	243,439		$	(337,135	)	$	202,111
Net loss attributable to redeemable non-controlling interest					—			(761	)		—			(761	)
Net income attributable to Genpact Limited shareholders	$	92,935		$	202,872		$	244,200		$	(337,135	)	$	202,872

29. Guarantor financial information (continued)

Condensed Consolidating Statement of Income (Loss)

	Three months ended September 30, 2017
	Issuer/ Subsidiary			Parent/ Guarantor			Non- Guarantor Subsidiaries			Eliminations			Consolidated
Net revenues	$	11,856		$	—		$	708,824		$	(11,856	)	$	708,824
Cost of revenue		43			2,548			426,199			—			428,790
Gross profit	$	11,813		$	(2,548	)	$	282,625		$	(11,856	)	$	280,034

Operating expenses:
Selling, general and administrative expenses		2,077			1,965			179,842			(11,856	)		172,028
Amortization of acquired intangible assets		—			—			10,151			—			10,151
Other operating (income) expense, net		11			—			(75	)		—			(64	)
Income (loss) from operations	$	9,725		$	(4,513	)	$	92,707		$	-		$	97,919
Foreign exchange gains (losses), net		26			3			5,016			—			5,045
Interest income (expense), net		(3,658	)		—			(5,066	)		—			(8,724	)
Intercompany interest income (expense), net		25,273			(2,650	)		(22,623	)		—			—
Other income (expense), net		1			—			(4,499	)		—			(4,498	)
Income (loss) before equity-method investment activity, net and income tax expense	$	31,367		$	(7,160	)	$	65,535		$	-		$	89,742
Gain (loss) on equity-method investment activity, net		7,694			80,905			33,784			(122,383	)		-
Income before income tax expense	$	39,061		$	73,745		$	99,319		$	(122,383	)	$	89,742
Income tax expense		5,275			—			11,306			—			16,581
Net income	$	33,786		$	73,745		$	88,013		$	(122,383	)	$	73,161
Net loss attributable to redeemable non-controlling interest		—			—			584			—			584
Net income attributable to Genpact Limited shareholders	$	33,786		$	73,745		$	88,597		$	(122,383	)	$	73,745

29. Guarantor financial information (continued)

Condensed Consolidating Statement of Income (Loss)

	Nine months ended September 30, 2017
	Issuer/ Subsidiary			Parent/ Guarantor			Non- Guarantor Subsidiaries			Eliminations			Consolidated
Net revenues	$	34,582		$	—		$	2,002,516		$	(34,582	)	$	2,002,516
Cost of revenue		159			4,024			1,222,452			—			1,226,635
Gross profit	$	34,423		$	(4,024	)	$	780,064		$	(34,582	)	$	775,881

Operating expenses:
Selling, general and administrative expenses		6,227			12,376			516,623			(34,582	)		500,644
Amortization of acquired intangible assets		—			—			25,780			—			25,780
Other operating (income) expense, net		(1,130	)		—			(7,387	)		—			(8,517	)
Income (loss) from operations	$	29,326		$	(16,400	)	$	245,048		$	-		$	257,974
Foreign exchange gains (losses), net		3,054			(2	)		(1,007	)		—			2,045
Interest income (expense), net		10,517			—			(34,584	)		—			(24,067	)
Intercompany interest income (expense), net		52,106			(7,419	)		(44,687	)		—			—
Other income (expense), net		(0	)		1			7,614			—			7,615
Income (loss) before equity-method investment activity, net and income tax expense	$	95,003		$	(23,820	)	$	172,384		$	-		$	243,567
Gain (loss) on equity-method investment activity, net		15,655			219,849			102,056			(342,127	)		(4,567	)
Income before income tax expense	$	110,658		$	196,029		$	274,440		$	(342,127	)	$	239,000
Income tax expense		8,600			—			35,697			—			44,297
Net income	$	102,058		$	196,029		$	238,743		$	(342,127	)	$	194,703
Net loss attributable to redeemable non-controlling interest		—			—			1,326			—			1,326
Net income attributable to Genpact Limited shareholders	$	102,058		$	196,029		$	240,069		$	(342,127	)	$	196,029

Condensed Consolidating Statement of Comprehensive Income (Loss)

Condensed Consolidating Statement of Comprehensive Income (Loss)
	Three months ended September 30, 2018
	Issuer/ Subsidiary			Parent/ Guarantor			Non-Guarantor Subsidiaries			Eliminations			Genpact Limited Shareholders			Redeemable Non-controlling interest
Net income (loss)	$	30,891		$	73,603		$	85,388		$	(116,279	)	$	73,603		$	—
Other comprehensive income:
Currency translation adjustments		(35,035	)		(58,134	)		(58,134	)		93,169		$	(58,134	)		—
Net income (loss) on cash flow hedging derivatives, net of taxes (Note 7)		(29,242	)		(28,918	)		(28,918	)		58,160			(28,918	)		—
Retirement benefits, net of taxes		(6	)		692			692			(686	)		692			—
Other comprehensive income (loss)		(64,283	)		(86,360	)		(86,360	)		150,643			(86,360	)		—
Comprehensive income (loss)	$	(33,392	)	$	(12,757	)	$	(972	)	$	34,364		$	(12,757	)	$	—



	Nine months ended September 30, 2018
	Issuer/ Subsidiary			Parent/ Guarantor			Non-Guarantor Subsidiaries			Eliminations			Genpact Limited Shareholders			Redeemable Non-controlling interest
Net income (loss)	$	92,935		$	202,872		$	244,200		$	(337,135	)	$	202,872		$	(761	)
Other comprehensive income:
Currency translation adjustments		(88,743	)		(141,150	)		(141,150	)		229,893			(141,150	)		(424	)
Net income (loss) on cash flow hedging derivatives, net of taxes (Note 7)		(71,352	)		(75,729	)		(74,279	)		145,631			(75,729	)		—
Retirement benefits, net of taxes		67			1,822			1,198			(1,265	)		1,822			—
Other comprehensive income (loss)		(160,028	)		(215,057	)		(214,231	)		374,259			(215,057	)		(424	)
Comprehensive income (loss)	$	(67,093	)	$	(12,185	)	$	29,969		$	37,124		$	(12,185	)	$	(1,185	)

	Three months ended September 30, 2017
	Issuer/ Subsidiary			Parent/ Guarantor			Non-Guarantor Subsidiaries			Eliminations			Genpact Limited Shareholders			Redeemable Non-controlling interest
Net income (loss)	$	33,785		$	73,745		$	80,904		$	(114,689	)	$	73,745		$	(584	)
Other comprehensive income:
Currency translation adjustments		(3,138	)		(4,185	)		(4,185	)		7,323			(4,185	)		(256	)
Net income (loss) on cash flow hedging derivatives, net of taxes (Note 7)		(14,420	)		(14,874	)		(14,874	)		29,294			(14,874	)		—
Retirement benefits, net of taxes		(7	)		369			369			(362	)		369			—
Other comprehensive income (loss)		(17,565	)		(18,690	)		(18,690	)		36,255			(18,690	)		(256	)
Comprehensive income (loss)	$	16,220		$	55,055		$	62,214		$	(78,434	)	$	55,055		$	(840	)

	Nine months ended September 30, 2017
	Issuer/ Subsidiary			Parent/ Guarantor			Non-Guarantor Subsidiaries			Eliminations			Genpact Limited Shareholders			Redeemable Non-controlling interest
Net income (loss)	$	102,057		$	196,029		$	232,372		$	(334,429	)	$	196,029		$	(1,326	)
Other comprehensive income:
Currency translation adjustments		56,965			67,527			67,527			(124,492	)		67,527			(334	)
Net income (loss) on cash flow hedging derivatives, net of taxes (Note 7)		(5,046	)		(5,627	)		(5,627	)		10,673			(5,627	)		—
Retirement benefits, net of taxes		63			711			711			(774	)		711			—
Other comprehensive income (loss)		51,982			62,611			62,611			(114,593	)		62,611			(334	)
Comprehensive income (loss)	$	154,039		$	258,640		$	294,983		$	(449,022	)	$	258,640		$	(1,660	)

Condensed Consolidating Statement of Cash Flow

Condensed Consolidating Statement of Cash Flow

	Nine months ended September 30, 2018
	Issuer/ Subsidiary			Parent/ Guarantor			Non- Guarantor Subsidiaries			Eliminations			Consolidated

Operating activities
Net cash (used for) provided by operating activities	$	(169,540	)	$	(896	)	$	(9,110	)	$	382,352		$	202,806
Investing activities
Purchase of property, plant and equipment		(1	)		—			(68,026	)		—			(68,027	)
Payment for internally generated intangible assets (including intangibles under development)		—			—			(19,397	)		—			(19,397	)
Proceeds from sale of property, plant and equipment		—			—			499			—			499
Investment in equity affiliates		—			—			-			—			-
Investment in subsidiaries		(109,759	)		—			8,861			100,898			-
Proceeds from redemption of debentures, intercompany		91,761			—			-			(91,761	)		-
Payment for business acquisitions, net of cash acquired		—			—			(108,105	)		—			(108,105	)
Payment for purchase of redeemable non-controlling interest		—			—			(4,730	)		—			(4,730	)
Net cash (used for) provided by investing activities	$	(17,999	)	$	—			(190,898	)	$	9,137		$	(199,760	)
Financing activities
Repayment of capital lease obligations		—			—			(1,954	)		—			(1,954	)
Payment of debt issuance costs		—			—			(4,293	)		—			(4,293	)
Proceeds from long-term debt		100,000			—			29,186			—			129,186
Repayment of long-term debt		(1,225	)		—			(156,461	)		—			(157,686	)
Proceeds from short-term borrowings		100,000			—			125,000			—			225,000
Repayment of Short-term borrowings		—			—			(65,000	)		—			(65,000	)
Proceeds from intercompany loans		58,638			226,500			298,467			(583,605	)		—
Repayment of intercompany loans		(62,979	)		(51,500	)		(86,839	)		201,318			—
Proceeds from issuance of common shares under stock-based compensation plans		—			12,275			100,963			(100,963	)		12,275
Payment for net settlement of stock-based awards		—			(14,947	)		—			—			(14,947	)
Payment of earn-out/deferred consideration		—			—			(1,559	)		—			(1,559	)
Dividend paid		—			(42,901	)		—			—			(42,901	)
Payment for stock repurchased and retired		—			(130,103	)		—			—			(130,103	)
Payment for expenses related to stock repurchase		—			(82	)		—			—			(82	)
Payment for redemption of debentures, intercompany		—			—			(91,761	)		91,761			—
Net cash (used for) provided by financing activities	$	194,434		$	(758	)	$	145,749		$	(391,489	)	$	(52,064	)
Effect of exchange rate changes		(5,375	)		—			(48,845	)		—			(54,220	)
Net increase (decrease) in cash and cash equivalents		6,895			(1,654	)		(54,259	)		—			(49,018	)
Cash and cash equivalents at the beginning of the period		4,507			2,136			497,825			—			504,468
Cash and cash equivalents at the end of the period	$	6,027		$	482		$	394,721		$	—		$	401,230

29. Guarantor financial information (continued)

Condensed Consolidating Statement of Cash Flow

	Nine months ended September 30, 2017
	Issuer/ Subsidiary			Parent/ Guarantor			Non- Guarantor Subsidiaries			Eliminations			Consolidated

Operating activities
Net cash (used for) provided by operating activities	$	(328,318	)	$	(8,754	)	$	(38,990	)	$	639,755		$	263,693
Investing activities
Purchase of property, plant and equipment		—			—			(47,510	)		—			(47,510	)
Payment for internally generated intangible assets (including intangibles under development)		—			—			(8,950	)		—			(8,950	)
Proceeds from sale of property, plant and equipment		—			—			1,648			—			1,648
Investment in equity affiliates		—			—			(496	)		—			(496	)
Investment in subsidiaries		—			—			—			—			—
Payment for business acquisitions, net of cash acquired		—			—			(277,549	)		—			(277,549	)
Net cash (used for) provided by investing activities	$	—		$	—		$	(332,857	)	$	-		$	(332,857	)
Financing activities
Repayment of capital lease obligations		—			—			(2,199	)		—			(2,199	)
Payment of debt issuance costs		(1,481	)		—			—			—			(1,481	)
Proceeds from long-term debt		350,000			—			—			—			350,000
Repayment of long-term debt		—			—			(30,000	)		—			(30,000	)
Proceeds from short-term borrowings		—			—			275,000			—			275,000
Repayment of short-term borrowings		—			—			(275,000	)		—			(275,000	)
Proceeds from intercompany loans		10,000			255,500			588,370			(853,870	)		—
Repayment of intercompany loans		(34,615	)		—			(179,500	)		214,115			—
Proceeds from issuance of common shares under stock-based compensation plans		—			12,835			(1	)		—			12,834
Payment for net settlement of stock-based awards		—			(10,296	)		—			—			(10,296	)
Payment of earn-out/deferred consideration		—			—			(6,219	)		—			(6,219	)
Dividend paid		—			(35,096	)		—			—			(35,096	)
Payment for stock repurchased and retired		—			(219,784	)		—			—			(219,784	)
Payment for expenses related to stock repurchase		—			(16	)		—			—			(16	)
Net cash (used for) provided by financing activities	$	323,904		$	3,143		$	370,451		$	(639,755	)	$	57,743
Effect of exchange rate changes		719			—			28,134			—			28,853
Net increase (decrease) in cash and cash equivalents		(4,414	)		(5,611	)		(1,396	)		—			(11,421	)
Cash and cash equivalents at the beginning of the period		11,215			7,849			403,559			—			422,623
Cash and cash equivalents at the end of the period	$	7,520		$	2,238		$	430,297		$	—		$	440,055

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

Estimated Useful Lives of Intangible Assets Acquired (Detail)	9 Months Ended
	Sep. 30, 2018
Customer-Related Intangible Assets \| Minimum
Acquired Finite Lived Intangible Assets [Line Items]
Intangible assets estimated useful lives	1 year
Customer-Related Intangible Assets \| Maximum
Acquired Finite Lived Intangible Assets [Line Items]
Intangible assets estimated useful lives	14 years
Marketing-Related Intangible Assets \| Minimum
Acquired Finite Lived Intangible Assets [Line Items]
Intangible assets estimated useful lives	1 year
Marketing-Related Intangible Assets \| Maximum
Acquired Finite Lived Intangible Assets [Line Items]
Intangible assets estimated useful lives	10 years
Technology-related intangible assets \| Minimum
Acquired Finite Lived Intangible Assets [Line Items]
Intangible assets estimated useful lives	2 years
Technology-related intangible assets \| Maximum
Acquired Finite Lived Intangible Assets [Line Items]
Intangible assets estimated useful lives	8 years
Other Intangible Assets \| Minimum
Acquired Finite Lived Intangible Assets [Line Items]
Intangible assets estimated useful lives	3 years
Other Intangible Assets \| Maximum
Acquired Finite Lived Intangible Assets [Line Items]
Intangible assets estimated useful lives	5 years

Summary of Significant Accounting Policies - Additional Information (Detail) - USD ($)

3 Months Ended

9 Months Ended

12 Months Ended

Sep. 30, 2018

Sep. 30, 2017

Sep. 30, 2018

Sep. 30, 2017

Dec. 31, 2017

Jan. 01, 2018

Schedule Of Significant Accounting Policies [Line Items]

Cumulative effect of adoption resulted increase in retained earning

$ 397,470,000

^[1]

$ 397,470,000

^[1]

$ 355,982,000

Impact on deferred tax liabilities

^[1],[2]

160,110,000

6,512,000

$ 6,747,000

Gains (losses) on restructuring of debt

Adjustments | Topic 606

Schedule Of Significant Accounting Policies [Line Items]

Cumulative effect of adoption resulted increase in retained earning

(20,477,000)

^[1]

(20,477,000)

^[1]

$ 17,924,000

Impact on deferred tax liabilities

(160,110,000)

^[1],[2]

(160,110,000)

^[1],[2]

23,227,000

5,303,000

Contract assets and contract liabilities netted off

$ 1,238,000

$ 21,348,000

General Electric Company | Credit Concentration Risk | Revenue From Contract With Customer

Schedule Of Significant Accounting Policies [Line Items]

Percentage of accounts receivables

9.00%

10.00%

9.00%

10.00%

11.00%

[1]

The cumulative impact of the adoption of ASC 606 resulted in a $160,110 increase in "Contract cost assets," which includes the reclassification of $133,651 (refer to note a in the table above) and a closing balance of $26,459 related to sales incentive programs, with a corresponding impact on retained earnings of $ 20,477 and on deferred tax assests of $5,982 which has been offset against deferred tax assets.

[2]

As a result of its adoption of ASC 606, the Company has reclassified deferred transition costs from “Prepaid expenses and other current assets” amounting to $49,248 and “Other assets” amounting to $84,403 to “Contract cost assets” amounting to $133,651.

Summary of Significant Accounting Policies - Summary of Impact of Adoption of Topic 606 on Consolidated Balance Sheet (Detail) - USD ($)
$ in Thousands

Sep. 30, 2018

Jan. 01, 2018

Dec. 31, 2017

Sep. 30, 2017

Dec. 31, 2016

$ 401,230

$ 504,468

$ 440,055

$ 422,623

710,045

693,085

210,006

^[1],[2]

236,342

1,321,281

1,433,895

211,382

207,030

94,212

^[3]

76,929

825

886

135,028

131,590

1,386,408

1,337,122

$ 1,069,408

^[2],[3]

160,110

147,383

^[1],[2]

262,169

3,456,629

3,449,621

330,000

170,000

33,476

39,226

14,436

15,050

73,567

30,026

554,708

^[1]

584,482

1,006,187

838,784

983,884

1,006,687

6,512

6,747

175,028

^[1]

168,609

2,171,611

2,020,827

4,750

Preferred shares, $0.01 par value, 250,000,000 authorized, none issued

Common shares, $0.01 par value, 500,000,000 authorized, 192,825,207 and 190,053,249 issued and outstanding as of December 31, 2017 and September 30, 2018, respectively

1,896

1,924

Additional paid-in capital

1,453,674

1,421,368

Accumulated other comprehensive income (loss)

397,470

^[3]

355,982

(568,022)

(355,230)

1,285,018

1,424,044

Total liabilities, redeemable non-controlling interest and equity

3,456,629

3,449,621

401,230

504,468

^[1],[2]

56,610

56,610

^[3]

5,982

(160,110)

^[2],[3]

$ 23,227

^[1],[2]

99,627

2,109

^[1]

6,221

6,221

5,303

^[1]

16,365

22,586

Preferred shares, $0.01 par value, 250,000,000 authorized, none issued

(20,477)

^[3]

$ 17,924

(20,477)

Total liabilities, redeemable non-controlling interest and equity

2,109

ASU 2014-09 | Balances without adoption of Topic 606

401,230

$ 504,468

710,045

^[1],[2]

266,616

1,377,891

211,382

^[3]

100,194

825

135,028

1,386,408

^[1],[2]

247,010

3,458,738

330,000

33,476

14,436

73,567

^[1]

560,929

1,012,408

983,884

6,512

^[1]

191,393

2,194,197

Preferred shares, $0.01 par value, 250,000,000 authorized, none issued

Common shares, $0.01 par value, 500,000,000 authorized, 192,825,207 and 190,053,249 issued and outstanding as of December 31, 2017 and September 30, 2018, respectively

1,896

Additional paid-in capital

1,453,674

Accumulated other comprehensive income (loss)

^[3]

376,993

(568,022)

1,264,541

Total liabilities, redeemable non-controlling interest and equity

$ 3,458,738

[1]	As a result of its adoption of ASC 606, the Company has offset contract assets amounting to $7,362 under “Prepaid expenses and other current assets” and $15,224 under “Other assets” against contract liabilities amounting $6,221 under “Accrued expenses and other current liabilities” and $16,365 under “Other liabilities” related to the same customer contract.
[2]	As a result of its adoption of ASC 606, the Company has reclassified deferred transition costs from “Prepaid expenses and other current assets” amounting to $49,248 and “Other assets” amounting to $84,403 to “Contract cost assets” amounting to $133,651.
[3]	The cumulative impact of the adoption of ASC 606 resulted in a $160,110 increase in "Contract cost assets," which includes the reclassification of $133,651 (refer to note a in the table above) and a closing balance of $26,459 related to sales incentive programs, with a corresponding impact on retained earnings of $ 20,477 and on deferred tax assests of $5,982 which has been offset against deferred tax assets.

Summary of Significant Accounting Policies - Summary of Impact of Adoption of Topic 606 on Consolidated Balance Sheet (Parenthetical) (Detail) - USD ($)
$ / shares in Units, $ in Thousands

Sep. 30, 2018

Jun. 30, 2018

Jan. 01, 2018

Dec. 31, 2017

Preferred shares, par value

$ 0.01

Preferred shares, authorized

250,000,000

Preferred shares, issued

Common shares, par value

$ 0.01

Common shares, authorized

500,000,000

Common shares, issued

190,053,249

192,825,207

Common shares, outstanding

190,053,249

192,825,207

^[1],[2]

$ 160,110

210,006

^[1],[3]

$ 236,342

Cumulative effect of adoption resulted increase in retained earning

147,383

^[1],[3]

262,169

397,470

^[2]

355,982

Impact on deferred tax assets

94,212

^[2]

76,929

554,708

^[3]

584,482

Process Transition Activities

175,028

^[3]

168,609

133,651

$ 137,370

139,284

Sales Incentive Programs

ASU 2014-09 | Sales Incentive Programs

26,459

$ 24,808

$ 23,227

Adjustments | ASU 2014-09

26,459

(160,110)

^[1],[2]

$ 23,227

^[1],[3]

56,610

Cumulative effect of adoption resulted increase in retained earning

^[1],[3]

99,627

(20,477)

^[2]

$ 17,924

Impact on deferred tax assets

^[2]

5,982

^[3]

6,221

Adjustments | ASU 2014-09 | Contract Assets

^[3]

16,365

(7,362)

Adjustments | ASU 2014-09 | Contract Liabilities

(15,224)

(6,221)

Adjustments | ASU 2014-09 | Process Transition Activities

(16,365)

133,651

(49,248)

Adjustments | ASU 2014-09 | Sales Incentive Programs

(84,403)

Cumulative effect of adoption resulted increase in retained earning

160,110

20,477

Impact on deferred tax assets

$ (5,982)

[1]	As a result of its adoption of ASC 606, the Company has reclassified deferred transition costs from “Prepaid expenses and other current assets” amounting to $49,248 and “Other assets” amounting to $84,403 to “Contract cost assets” amounting to $133,651.
[2]	The cumulative impact of the adoption of ASC 606 resulted in a $160,110 increase in "Contract cost assets," which includes the reclassification of $133,651 (refer to note a in the table above) and a closing balance of $26,459 related to sales incentive programs, with a corresponding impact on retained earnings of $ 20,477 and on deferred tax assests of $5,982 which has been offset against deferred tax assets.
[3]	As a result of its adoption of ASC 606, the Company has offset contract assets amounting to $7,362 under “Prepaid expenses and other current assets” and $15,224 under “Other assets” against contract liabilities amounting $6,221 under “Accrued expenses and other current liabilities” and $16,365 under “Other liabilities” related to the same customer contract.

Summary of Significant Accounting Policies - Summary of Impact of Adoption of Topic 606 on Consolidated Statement of Income (Detail) - USD ($)
$ in Thousands

3 Months Ended

9 Months Ended

Sep. 30, 2018

Sep. 30, 2017

Sep. 30, 2018

Sep. 30, 2017

^[1]

$ 747,978

$ 708,824

$ 2,165,451

$ 2,002,516

^[1]

481,412

428,790

1,388,634

1,226,635

^[1]

266,566

280,034

776,817

775,881

^[1]

168,010

^[2]

172,028

515,285

^[3]

500,644

^[1]

9,372

10,151

29,134

25,780

^[1]

(4,844)

(64)

(4,913)

(8,517)

^[1]

94,028

97,919

237,311

257,974

^[1]

7,450

5,045

15,053

2,045

^[1]

(9,139)

(8,724)

(27,646)

(24,067)

Income before equity-method investment activity, net and income tax expense

^[1]

5,385

(4,498)

30,683

7,615

^[1]

97,724

89,742

255,401

243,567

^[1]

(7)

(22)

(4,567)

^[1]

97,717

89,742

255,379

239,000

^[1]

24,114

16,581

53,268

44,297

Net loss (income) attributable to non-controlling interest

^[1]

73,603

73,161

202,111

194,703

^[1]

584

761

1,326

Net income attributable to Genpact Limited shareholders

^[1]

73,603

$ 73,745

202,872

$ 196,029

29,134

(22)

Net loss (income) attributable to non-controlling interest

^[4]

202,111

761

Net income attributable to Genpact Limited shareholders

^[4]

202,872

1,651

^[2]

3,232

^[3]

Income before equity-method investment activity, net and income tax expense

(1,651)

(3,232)

(1,651)

(3,232)

(1,651)

(3,232)

(347)

(679)

Net income attributable to Genpact Limited shareholders

(1,304)

(2,553)

^[4]

(1,304)

(2,553)

^[4]

ASU 2014-09 | Balances without adoption of Topic 606

747,978

2,165,451

481,412

1,388,634

266,566

776,817

169,661

^[2]

518,517

^[3]

9,372

29,134

(4,844)

(4,913)

92,377

234,079

7,450

15,053

(9,139)

(27,646)

Income before equity-method investment activity, net and income tax expense

5,385

30,683

96,073

252,169

(7)

(22)

96,066

252,147

23,767

52,589

Net loss (income) attributable to non-controlling interest

72,299

199,558

^[4]

761

Net income attributable to Genpact Limited shareholders

$ 72,299

$ 200,319

^[4]

[1]	Cost of revenue, selling, general and administrative expenses, other income (expense) and income from operations for the three and nine months ended September 30, 2017 have been restated due to the adoption of ASU No. 2017-07 with effect from January 1, 2018.
[2]	During the three months ended September 30, 2018, the Company amortized $3,666 in contract costs related to obtaining a contract. Following the adoption of ASC Topic 606, the Company capitalized such costs in an amount of $5,317, resulting in a net adjustment of $1,651 with a corresponding impact on income tax expense of $347.
[3]	During the nine months ended September 30, 2018, the Company amortized $10,509 in contract costs related to obtaining a contract. Following the adoption of ASC Topic 606, the Company capitalized such costs in an amount of $13,741, resulting in a net adjustment of $3,232 with a corresponding impact on income tax expense of $679.
[4]	During the nine months ended September 30, 2018, the Company amortized $10,509 in contract costs related to obtaining a contract. Following the adoption of ASC Topic 606, the Company capitalized such costs in an amount of $13,741, resulting in a net adjustment of $3,232 and a tax impact of $679 which is further adjusted by note (g) below.

Summary of Significant Accounting Policies - Summary of Impact of Adoption of Topic 606 on Consolidated Statement of Income (Parenthetical) (Detail) - USD ($)
$ in Thousands

3 Months Ended

9 Months Ended

Sep. 30, 2018

Sep. 30, 2017

Sep. 30, 2018

Sep. 30, 2017

^[1]

$ 24,114

$ 16,581

$ 53,268

$ 44,297

ASU 2014-09 | Balances without adoption of Topic 606

3,666

10,509

5,317

13,741

23,767

52,589

1,651

3,232

$ (347)

$ (679)

[1]	Cost of revenue, selling, general and administrative expenses, other income (expense) and income from operations for the three and nine months ended September 30, 2017 have been restated due to the adoption of ASU No. 2017-07 with effect from January 1, 2018.

Summary of Significant Accounting Policies - Summary of Impact of Adoption of Topic 606 on Consolidated Statement of Cash Flow (Detail) - USD ($)
$ in Thousands

3 Months Ended

9 Months Ended

12 Months Ended

Sep. 30, 2018

Sep. 30, 2017

Sep. 30, 2018

Sep. 30, 2017

Dec. 31, 2017

Net income attributable to Genpact Limited shareholders

^[1]

$ 73,603

$ 73,745

$ 202,872

$ 196,029

Net loss attributable to redeemable non-controlling interest

^[1]

(584)

(761)

(1,326)

Adjustments to reconcile net income to net cash provided by (used for) operating activities:

^[1]

73,603

73,161

202,111

194,703

Amortization of debt issuance costs (including loss on extinguishment of debt)

47,612

42,271

3,546

1,382

Write-down of intangible assets and property, plant and equipment

^[1]

9,372

10,151

29,134

25,780

688

1,538

Unrealized loss (gain) on revaluation of foreign currency asset/liability

1,705

4,871

$ 9,819

(4,544)

(9,296)

^[1]

4,567

32,158

22,402

(1,768)

(4,589)

255

(5,261)

Increase in prepaid expenses, other current assets, contract cost assets and other assets

(12,946)

(30,687)

96,300

56,230

Decrease in accrued expenses, other current liabilities and other liabilities

(913)

(462)

(44,602)

27,723

45,798

41,324

202,806

263,693

Payment for internally generated intangible assets (including intangibles under development)

(68,027)

(47,510)

(19,397)

(8,950)

Proceeds from sale of property, plant and equipment

499

1,648

Payment for business acquisitions, net of cash acquired

(108,105)

(277,549)

Payment for purchase of redeemable non-controlling interest

(4,730)

(199,760)

(332,857)

(1,954)

(2,199)

(4,293)

(1,481)

129,186

350,000

(157,686)

(30,000)

225,000

275,000

Proceeds from issuance of common shares under stock-based compensation plans

(65,000)

(275,000)

12,275

12,834

(14,947)

(10,296)

(1,559)

(6,219)

(42,901)

(35,096)

(130,103)

(219,784)

Net cash provided by/(used for) financing activities

(82)

(16)

(52,064)

57,743

Net increase (decrease) in cash and cash equivalents

(54,220)

28,853

(49,018)

(11,421)

Cash and cash equivalents at the beginning of the period

504,468

422,623

401,230

$ 440,055

401,230

$ 440,055

504,468

Net income attributable to Genpact Limited shareholders

^[2]

202,872

Net loss attributable to redeemable non-controlling interest

(761)

Adjustments to reconcile net income to net cash provided by (used for) operating activities:

^[2]

202,111

Amortization of debt issuance costs (including loss on extinguishment of debt)

47,612

3,546

Write-down of intangible assets and property, plant and equipment

29,134

1,538

Unrealized loss (gain) on revaluation of foreign currency asset/liability

1,705

(4,544)

32,158

^[2]

(1,768)

255

Increase in prepaid expenses, other current assets, contract cost assets and other assets

(12,946)

^[2],[3]

(96,300)

Decrease in accrued expenses, other current liabilities and other liabilities

(913)

^[3]

(44,602)

45,798

202,806

Payment for internally generated intangible assets (including intangibles under development)

(68,027)

(19,397)

Proceeds from sale of property, plant and equipment

499

Payment for business acquisitions, net of cash acquired

(108,105)

Payment for purchase of redeemable non-controlling interest

(4,730)

(199,760)

(1,954)

(4,293)

129,186

(157,686)

225,000

Proceeds from issuance of common shares under stock-based compensation plans

(65,000)

12,275

(14,947)

(1,559)

(42,901)

(130,103)

Net cash provided by/(used for) financing activities

(82)

(52,064)

Net increase (decrease) in cash and cash equivalents

(54,220)

(49,018)

Cash and cash equivalents at the beginning of the period

504,468

401,230

504,468

Net income attributable to Genpact Limited shareholders

(1,304)

(2,553)

^[2]

Adjustments to reconcile net income to net cash provided by (used for) operating activities:

(1,304)

(2,553)

^[2]

^[2]

(679)

Increase in prepaid expenses, other current assets, contract cost assets and other assets

^[2],[3]

1,994

Decrease in accrued expenses, other current liabilities and other liabilities

^[3]

1,238

ASU 2014-09 | Balances without adoption of Topic 606

Net income attributable to Genpact Limited shareholders

72,299

200,319

^[2]

Net loss attributable to redeemable non-controlling interest

(761)

Adjustments to reconcile net income to net cash provided by (used for) operating activities:

72,299

199,558

^[2]

Amortization of debt issuance costs (including loss on extinguishment of debt)

47,612

3,546

Write-down of intangible assets and property, plant and equipment

9,372

29,134

1,538

Unrealized loss (gain) on revaluation of foreign currency asset/liability

1,705

(4,544)

32,158

^[2]

(2,447)

255

Increase in prepaid expenses, other current assets, contract cost assets and other assets

(12,946)

^[2],[3]

(94,306)

Decrease in accrued expenses, other current liabilities and other liabilities

(913)

^[3]

(43,364)

45,798

202,806

Payment for internally generated intangible assets (including intangibles under development)

(68,027)

(19,397)

Proceeds from sale of property, plant and equipment

499

Payment for business acquisitions, net of cash acquired

(108,105)

Payment for purchase of redeemable non-controlling interest

(4,730)

(199,760)

(1,954)

(4,293)

129,186

(157,686)

225,000

Proceeds from issuance of common shares under stock-based compensation plans

(65,000)

12,275

(14,947)

(1,559)

(42,901)

(130,103)

Net cash provided by/(used for) financing activities

(82)

(52,064)

Net increase (decrease) in cash and cash equivalents

(54,220)

(49,018)

Cash and cash equivalents at the beginning of the period

504,468

$ 401,230

$ 504,468

[1]	Cost of revenue, selling, general and administrative expenses, other income (expense) and income from operations for the three and nine months ended September 30, 2017 have been restated due to the adoption of ASU No. 2017-07 with effect from January 1, 2018.
[2]	During the nine months ended September 30, 2018, the Company amortized $10,509 in contract costs related to obtaining a contract. Following the adoption of ASC Topic 606, the Company capitalized such costs in an amount of $13,741, resulting in a net adjustment of $3,232 and a tax impact of $679 which is further adjusted by note (g) below.
[3]	Following the adoption of ASC Topic 606, the Company offset certain contract assets against contract liabilities related to the same client contract in an amount of $1,238.

Summary of Significant Accounting Policies - Summary of Impact of Adoption of Topic 606 on Consolidated Statement of Cash Flow (Parenthetical) (Detail) - USD ($)
$ in Thousands

3 Months Ended

9 Months Ended

Sep. 30, 2018

Sep. 30, 2017

Jan. 01, 2018

$ (1,768)

$ (4,589)

$ 3,666

10,509

ASU 2014-09 | Balances without adoption of Topic 606

^[1]

(1,768)

5,317

13,741

^[1]

(2,447)

1,651

3,232

Contract assets and contract liabilities netted off

^[1]

(679)

$ 1,238

$ 21,348

[1]

During the nine months ended September 30, 2018, the Company amortized $10,509 in contract costs related to obtaining a contract. Following the adoption of ASC Topic 606, the Company capitalized such costs in an amount of $13,741, resulting in a net adjustment of $3,232 and a tax impact of $679 which is further adjusted by note (g) below.

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

Business Acquisitions and Divestiture - Commonwealth Informatics Inc. - Additional Information (Detail) - USD ($) $ in Thousands		9 Months Ended
	Jul. 03, 2018	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017	Dec. 31, 2016
Business Acquisition [Line Items]
Payment for business acquisitions, net of cash acquired		$ 108,105	$ 277,549
Goodwill		1,386,408		$ 1,337,122	$ 1,069,408
Commonwealth
Business Acquisition [Line Items]
Date of acquisition	Jul. 03, 2018
Ownership percentage acquired	100.00%
Purchase consideration	$ 17,599
Payment for business acquisitions, net of cash acquired	16,123
Cash and cash equivalents	$ 1,477
Cash consideration to acquired certain assets and assumed certain liabilities		17,173
Consideration payable		$ 426
Maximum measurement period for tax position evaluation	1 year
Acquired intangible assets, weighted average amortization period	4 years
Goodwill	$ 11,248
Acquisition related cost	521
Acquired assets	2,583
Liabilities assumed	1,032
Commonwealth \| Customer-Related Intangible Assets
Business Acquisition [Line Items]
Intangible assets	2,200
Commonwealth \| Technology-Related Intangible Assets
Business Acquisition [Line Items]
Intangible assets	$ 2,600

Business Acquisitions and Divestiture - Strategic Sourcing Excellence Limited - Additional Information (Detail) - USD ($) $ in Thousands			3 Months Ended
	Mar. 01, 2018	Jan. 08, 2016	Mar. 31, 2018	Sep. 30, 2018	Jan. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Business Acquisition [Line Items]
Goodwill				$ 1,386,408		$ 1,337,122	$ 1,069,408
Strategic Sourcing Excellence LLC
Business Acquisition [Line Items]
Date of acquisition		Jan. 08, 2016
Ownership percentage acquired		51.00%
Preliminary estimated purchase consideration		$ 14,541
Cash consideration to acquired certain assets and assumed certain liabilities		2,550
Contingent earn-out consideration-High end		$ 20,000
Equity method investment ownership percentage		49.00%
Earn-out consideration to selling equity holders			$ 1,780
Acquisition related cost		$ 164
Acquired assets		412
Liabilities assumed		617
Goodwill		14,445
Strategic Sourcing Excellence LLC \| Customer Relationships
Business Acquisition [Line Items]
Intangible assets		$ 300
Acquired intangible assets, weighted average amortization period		5 years
Put Or Call Option \| Strategic Sourcing Excellence LLC
Business Acquisition [Line Items]
Contingent earn-out consideration-High end		$ 9,800
Call Option \| Strategic Sourcing Excellence LLC
Business Acquisition [Line Items]
Equity method investment ownership percentage					49.00%
Put Option \| Strategic Sourcing Excellence LLC
Business Acquisition [Line Items]
Equity method investment ownership percentage	49.00%
Selling equity holders put option exercise price	$ 2,950

Business Acquisitions and Divestiture - TandemSeven, Inc. - Additional Information (Detail) - USD ($) $ in Thousands		9 Months Ended
	Sep. 05, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017	Dec. 31, 2016
Business Acquisition [Line Items]
Payment for business acquisitions, net of cash acquired		$ 108,105	$ 277,549
Goodwill		$ 1,386,408		$ 1,337,122	$ 1,069,408
TandemSeven, Inc.
Business Acquisition [Line Items]
Date of acquisition	Sep. 05, 2017
Ownership percentage acquired	100.00%
Purchase consideration	$ 35,637
Payment for business acquisitions, net of cash acquired	31,784
Cash and cash equivalents	$ 3,853
Acquired intangible assets, weighted average amortization period	2 years
Goodwill	$ 25,227
Acquisition related cost	932
Acquired assets	7,378
Liabilities assumed	1,207
Recognized net deferred tax liability	260
TandemSeven, Inc. \| Customer-Related Intangible Assets
Business Acquisition [Line Items]
Intangible assets	2,000
TandemSeven, Inc. \| Marketing-Related Intangible Assets
Business Acquisition [Line Items]
Intangible assets	1,700
TandemSeven, Inc. \| Technology-related intangible assets
Business Acquisition [Line Items]
Intangible assets	$ 800

Business Acquisitions and Divestiture - BrightClaim LLC and Associated Companies - Additional Information (Detail) - USD ($) $ in Thousands		9 Months Ended
	May 03, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017	Dec. 31, 2016
Business Acquisition [Line Items]
Payment for business acquisitions, net of cash acquired		$ 108,105	$ 277,549
Goodwill		$ 1,386,408		$ 1,337,122	$ 1,069,408
Bright Claim LLC And Associated Companies
Business Acquisition [Line Items]
Date of acquisition	May 03, 2017
Ownership percentage acquired	100.00%
Payment for business acquisitions, net of cash acquired	$ 52,395
Cash and cash equivalents	4,002
Purchase consideration	$ 56,461
Acquired intangible assets, weighted average amortization period	4 years
Goodwill	$ 42,638
Acquisition related cost	1,563
Acquired assets	10,367
Liabilities assumed	7,415
Recognized net deferred tax liability	2,728
Bright Claim LLC And Associated Companies \| Customer-Related Intangible Assets
Business Acquisition [Line Items]
Intangible assets	8,000
Bright Claim LLC And Associated Companies \| Marketing-Related Intangible Assets
Business Acquisition [Line Items]
Intangible assets	3,200
Bright Claim LLC And Associated Companies \| Technology-related intangible assets
Business Acquisition [Line Items]
Intangible assets	2,200
Bright Claim LLC And Associated Companies \| Other Intangible Assets
Business Acquisition [Line Items]
Intangible assets	$ 200

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

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

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

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

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

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

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

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

Fair Value of Assets and Liabilities Measured on Recurring Basis, Including Derivative Instruments (Detail) - Fair Value, Measurements, Recurring - USD ($)
$ in Thousands

Sep. 30, 2018

Dec. 31, 2017

Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]

Derivative instruments, assets

^[1],[2]

$ 21,379

$ 73,098

Deferred compensation plan assets

^[1],[3]

587

Total, assets

21,966

73,098

Derivative instruments, liabilities

^[4],[5]

18,240

24,732

^[2],[4]

78,447

18,188

Deferred compensation Plan liabilities

^[4],[6]

598

Total, liabilities

97,285

42,920

Fair Value, Inputs, Level 2

^[7]

4,750

Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]

Derivative instruments, assets

^[1],[2]

21,379

73,098

Total, assets

21,379

73,098

Derivative instruments, liabilities

^[2],[4]

78,447

18,188

Total, liabilities

78,447

18,188

Fair Value, Inputs, Level 3

Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]

Deferred compensation plan assets

^[1],[3]

587

Total, assets

587

Deferred compensation Plan liabilities

^[4],[5]

18,240

24,732

^[4],[6]

598

Total, liabilities

$ 18,838

24,732

Fair Value Liabilities Measured On Recurring Basis Unobservable Input Reconciliation [Line Items]

^[7]

$ 4,750

[1]	Included in prepaid expenses and other current assets and other assets in the consolidated balance sheets.
[2]	The Company values its derivative instruments based on market observable inputs, including both forward and spot prices for the relevant currencies and interest rate indices for relevant interest rates. The quotes are taken from an independent market database.
[3]	Deferred compensation plan assets consist of life insurance policies. These life insurance policies are valued based on the cash surrender value of the insurance contract, which is determined based on the fair value of the underlying assets included in the insurance portfolio and are therefore classified within level 3 of the valuation hierarchy.
[4]	Included in accrued expenses and other current liabilities and other liabilities in the consolidated balance sheets.
[5]	The fair value of earn-out consideration, calculated as the present value of expected future payments to be made to the sellers of acquired businesses, was derived by estimating the future financial performance of the acquired businesses using the earn-out formula and performance targets specified in each purchase agreement and adjusting the result to reflect the Company’s estimate of the likelihood of achievement of such targets. Given the significance of the unobservable inputs, the valuations are classified in level 3 of the fair value hierarchy.
[6]	The fair value of the deferred compensation plan liability is derived based on the fair value of the underlying assets in the insurance policies and is therefore classified within level 3 of the valuation hierarchy.
[7]	The Company’s estimate of the fair value of redeemable non-controlling interest is based on unobservable inputs considering the assumptions that market participants would make in pricing the obligation. Given the significance of the unobservable inputs, the valuation is classified in level 3 of the fair value hierarchy. See Note 3—Business Acquisitions.

Roll-Forward of Fair Value of Earn-out Consideration Categorized as Level 3 in Fair Value Hierarchy (Detail) - Business Acquisition Contingent Consideration - USD ($)
$ in Thousands

3 Months Ended

9 Months Ended

Sep. 30, 2018

Sep. 30, 2017

Sep. 30, 2018

Sep. 30, 2017

Earn-out consideration payable in connection with acquisitions

$ 23,609

$ 23,274

$ 24,732

$ 22,435

2,320

Payments made on earn-out consideration

(83)

(5,756)

(1,559)

(7,239)

Change in fair value of earn-out consideration

^[1]

(5,341)

(5,974)

(1,414)

Fair Value Assets Measured On Recurring Basis Unobservable Input Reconciliation [Line Items]

^[2]

470

1,041

1,897

Ending balance

$ 18,240

$ 17,999

$ 18,240

$ 17,999

[1]	Changes in the fair value of earn-out consideration are reported in “other operating (income) expense, net” in the consolidated statements of income.
[2]	“Others” is comprised of interest expense included in “interest income (expense), net” and the impact of changes in foreign exchange reported in “foreign exchange gains (losses), net” in the consolidated statements of income. This change also includes a cumulative translation adjustment reported as a component of other comprehensive income (loss).

Roll-Forward of Fair Value of Deferred Compensation Plan Assets Categorized as Level 3 in Fair Value Hierarchy (Detail) - Deferred Compensation Plan Assets - USD ($)
$ in Thousands

3 Months Ended

9 Months Ended

Sep. 30, 2018

Additions

$ 595

Change in fair value of deferred compensation plan assets

^[1]

^[2]

(20)

Fair Value Liabilities Measured On Recurring Basis Unobservable Input Reconciliation [Line Items]

$ 588

[1]	Changes in the fair value of plan assets are reported in “other income (expense), net” in the consolidated statements of income.
[2]	“Others” is comprised of certain administrative charges which are reported in “selling, general and administrative expenses” in the consolidated statements of income.

Roll-Forward of Fair Value of Deferred Compensation Liabilities Categorized as Level 3 in Fair Value Hierarchy (Detail) - Deferred Compensation Liabilities - USD ($)
$ in Thousands

3 Months Ended

9 Months Ended

Sep. 30, 2018

Additions

$ 595

Change in fair value of deferred compensation plan liabilities

^[1]

Ending balance

$ 598

[1]	Changes in the fair value of deferred compensation liabilities are reported in “selling, general and administrative expenses” in the consolidated statements of income.

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

Aggregate Notional Principal Amounts of Outstanding Derivative Financial Instruments with Related Balance Sheet Exposure (Detail) - USD ($)

Sep. 30, 2018

Dec. 31, 2017

Derivative financial instrument, balance sheet exposure asset (liability)

^[1]

$ (57,068,000)

$ 54,910,000

United States Dollars (sell) Indian Rupees (buy)

Derivative financial instrument, balance sheet exposure asset (liability)

^[2]

1,102,600,000

1,289,400,000

^[1]

(69,482,000)

54,398,000

United States Dollars (sell) Mexican Peso (buy)

Derivative financial instrument, balance sheet exposure asset (liability)

^[2]

3,000,000

9,000,000

^[1]

149,000

(441,000)

United States Dollars (sell) Philippines Peso (buy)

Derivative financial instrument, balance sheet exposure asset (liability)

^[2]

44,400,000

76,650,000

^[1]

(3,129,000)

69,000

Euro (sell) United States Dollars (buy)

Derivative financial instrument, balance sheet exposure asset (liability)

^[2]

112,635,000

170,542,000

^[1]

3,788,000

(2,069,000)

Pound Sterling (buy) United States Dollars (sell)

Derivative financial instrument, balance sheet exposure asset (liability)

^[2]

21,326,000

24,041,000

^[1]

(447,000)

253,000

Euro (sell) Romanian Leu (buy)

Derivative financial instrument, balance sheet exposure asset (liability)

^[2]

24,455,000

35,826,000

^[1]

(212,000)

(892,000)

Japanese Yen (sell) Chinese Renminbi (buy)

Derivative financial instrument, balance sheet exposure asset (liability)

^[2]

35,463,000

60,768,000

^[1]

(1,011,000)

1,918,000

Pound Sterling (sell) United States Dollars (buy)

Derivative financial instrument, balance sheet exposure asset (liability)

^[2]

40,855,000

80,871,000

^[1]

(333,000)

(2,478,000)

Australian Dollars (sell) United States Dollars (buy)

Derivative financial instrument, balance sheet exposure asset (liability)

^[2]

81,250,000

136,092,000

^[1]

2,104,000

(5,180,000)

Interest Rate Swap Floating To Fixed [Member]

Derivative financial instrument, balance sheet exposure asset (liability)

^[2]

413,598,000

432,117,000

^[1]

$ 11,505,000

$ 9,332,000

[1]	Balance sheet exposure is denominated in U.S. dollars and denotes the mark-to-market impact of the derivative financial instruments on the reporting date.
[2]	Notional amounts are key elements of derivative financial instrument agreements but do not represent the amount exchanged by counterparties and do not measure the Company’s exposure to credit, foreign exchange, interest rate or market risks. However, the amounts exchanged are based on the notional amounts and other provisions of the underlying derivative financial instrument agreements.

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

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

Gains or Losses Recorded as Component of Other Comprehensive Income (Loss) or Other Comprehensive Income (Detail) - USD ($)
$ in Thousands

3 Months Ended

9 Months Ended

Sep. 30, 2018

Sep. 30, 2017

Sep. 30, 2018

Sep. 30, 2017

Amount of Gain (loss) recognized in OCI on Derivatives (Effective Portion)

$ (38,242)

$ (7,760)

$ (86,487)

$ 31,746

Amount of Gain (loss) reclassified from OCI into Statement of Income (Effective Portion)

173

15,451

12,734

40,251

Non designated Hedges, amount of (Gain) Loss recognized in Statement of Income on Derivatives

(6,450)

(1,350)

(23,279)

8,763

Amount of Gain (loss) reclassified from OCI into Statement of Income (Effective Portion)

1,002

403

(1,767)

6,429

Cost of Revenue

Amount of Gain (loss) reclassified from OCI into Statement of Income (Effective Portion)

(1,510)

11,666

9,438

26,655

Selling, General and Administrative Expenses

Amount of Gain (loss) reclassified from OCI into Statement of Income (Effective Portion)

(382)

3,213

2,543

7,368

Interest Expense

Amount of Gain (loss) reclassified from OCI into Statement of Income (Effective Portion)

1,063

169

2,520

(201)

Forward Foreign Exchange Contracts

Amount of Gain (loss) recognized in OCI on Derivatives (Effective Portion)

(38,960)

(7,779)

(91,180)

33,132

Forward Foreign Exchange Contracts | Foreign Exchange Gains (Losses), Net

Non designated Hedges, amount of (Gain) Loss recognized in Statement of Income on Derivatives

^[1]

(6,450)

(1,350)

(23,279)

8,763

Interest Rate Swaps

Amount of Gain (loss) recognized in OCI on Derivatives (Effective Portion)

$ 718

$ 19

$ 4,693

$ (1,386)

[1]

Prepaid Expenses and Other Current Assets (Detail) - USD ($)
$ in Thousands

Sep. 30, 2018

Dec. 31, 2017

Prepaid Expense And Other Assets Current [Abstract]

Advance income and non-income taxes

$ 85,452

$ 51,832

Deferred transition costs

62,029

Contract asset

19,932

Customer acquisition cost

19,327

Prepaid expenses

27,066

16,944

Derivative instruments

13,705

48,192

Employee advances

4,195

5,014

Deposits

7,290

4,719

Advances to suppliers

1,273

2,705

Prepaid expenses and other current assets, net

51,093

25,580

$ 210,006

^[1],[2]

$ 236,342

[1]	As a result of its adoption of ASC 606, the Company has offset contract assets amounting to $7,362 under “Prepaid expenses and other current assets” and $15,224 under “Other assets” against contract liabilities amounting $6,221 under “Accrued expenses and other current liabilities” and $16,365 under “Other liabilities” related to the same customer contract.
[2]	As a result of its adoption of ASC 606, the Company has reclassified deferred transition costs from “Prepaid expenses and other current assets” amounting to $49,248 and “Other assets” amounting to $84,403 to “Contract cost assets” amounting to $133,651.

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

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

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

Goodwill and Intangible Assets - Additional Information (Detail) - USD ($)
$ in Thousands

3 Months Ended

9 Months Ended

Sep. 30, 2018

Sep. 30, 2017

Sep. 30, 2018

Sep. 30, 2017

Dec. 31, 2017

Goodwill And Intangible Assets Disclosure [Line Items]

Goodwill deductible for tax purposes

$ 205,581

$ 120,617

Goodwill And Intangible Assets Disclosure [Line Items]

^[1]

9,372

$ 10,151

29,134

$ 25,780

Goodwill And Intangible Assets Disclosure [Line Items]

499

1,389

Accrued Liabilities And Other Liabilities [Abstract]

$ 2

$ 0

$ (12)

$ 0

[1]	Cost of revenue, selling, general and administrative expenses, other income (expense) and income from operations for the three and nine months ended September 30, 2017 have been restated due to the adoption of ASU No. 2017-07 with effect from January 1, 2018.

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

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

Long-Term Debt - Additional Information (Detail)	1 Months Ended		9 Months Ended		12 Months Ended
Long-Term Debt - Additional Information (Detail)	Aug. 31, 2018 USD ($)	Mar. 31, 2017 USD ($) Day	Sep. 30, 2018 USD ($)	Sep. 30, 2017 USD ($)	Dec. 31, 2017 USD ($)	Aug. 09, 2018 USD ($)	Aug. 08, 2018 USD ($)
Debt Instrument [Line Items]
Maturity date of loan agreement			Aug. 08, 2023
Margin over LIBOR	1.375%		1.375%		1.50%
Debt discount and underwriting fee			$ 4,293,000	$ 1,481,000
Genpact Luxembourg S.à r.l.
Debt Instrument [Line Items]
Debt discount and underwriting fee				$ 1,481,000
Revolving Credit Facility
Debt Instrument [Line Items]
Credit facility, maximum borrowing capacity						$ 500,000,000	$ 350,000,000
Term Loan Credit Facility
Debt Instrument [Line Items]
Debt amortization expense			$ 2,293,000		$ 1,848,000
Maturity date of loan agreement			Aug. 08, 2023
Debt amount outstanding			$ 669,207,000		698,152,000
Principal amount of term loan			$ 8,500,000
Credit facility, frequency of payments			Quarterly
2015 Facility
Debt Instrument [Line Items]
Margin over LIBOR	1.50%
Credit facility, base rate	0.50%
2015 Facility \| Revolving Credit Facility
Debt Instrument [Line Items]
Credit facility, maximum borrowing capacity	$ 350,000,000
2015 Facility \| Term Loan Credit Facility
Debt Instrument [Line Items]
Credit facility, maximum borrowing capacity	800,000,000
Outstanding term loan	550,814,000
Extinguished outstanding term loan	129,186,000
Amended 2015 Facility
Debt Instrument [Line Items]
Debt amortization expense	$ 2,029,000
Margin over LIBOR	1.375%
Credit facility, base rate	0.375%
Amended 2015 Facility \| Revolving Credit Facility
Debt Instrument [Line Items]
Credit facility, maximum borrowing capacity	$ 500,000,000		$ 500,000,000
Debt amortization expense	$ 82,000
Maturity date of loan agreement	Aug. 08, 2023
Amended 2015 Facility \| Term Loan Credit Facility
Debt Instrument [Line Items]
Outstanding term loan	$ 680,000,000
Additional funding	129,186,000
Change to outstanding principal of term loan	$ 0
3.70% Senior Notes \| Genpact Luxembourg S.à r.l.
Debt Instrument [Line Items]
Debt amortization expense			1,847,000		2,239,000
Debt amount outstanding			$ 348,153,000		$ 347,761,000
Principal amount of senior notes issued		$ 350,000,000
Interest rate on senior notes		3.70%
Net proceeds from issue of senior notes		$ 348,519,000
Debt discount and underwriting fee		1,481,000
Other debt issuance costs		1,161,000
Total debt issuance cost		$ 2,642,000
Debt instrument, maturity date			Apr. 01, 2022
Debt instrument description			The Issuer will pay interest on the notes semi-annually in arrears on April 1 and October 1 of each year, ending on the maturity date of April 1, 2022.
Debt instrument redemption price percentage		100.00%
Debt instrument redemption date			Mar. 01, 2022
Debt repurchase price as percentage of aggregate principal value upon certain change of controls		101.00%
Maximum increase in downgrade of credit rating of notes to adjust interest rate payable		2.00%
Debt instrument, number of days to provide offer to exchange notes for outstanding unregistered notes \| Day		455

Maturity Profile of Term Loan Outstanding Net of Debt Amortization Expense (Detail) - Term Loan Credit Facility - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Debt Instrument [Line Items]
2018	$ 8,365
2019	33,483
2020	33,509
2021	33,537
2022	33,564
2023	526,749
Total	$ 669,207	$ 698,152

Accrued Expenses and Other Current Liabilities (Detail) - USD ($)
$ in Thousands

Sep. 30, 2018

Dec. 31, 2017

Accrued expenses

$ 178,414

$ 204,997

Accrued employee cost

175,424

204,506

Deferred transition revenue

17,899

14,928

Statutory liabilities

33,411

36,283

Retirement benefits

21,482

21,074

Derivative instruments

41,249

10,346

Advance from customers

25,476

Contract liabilities

69,152

52,233

Capital lease obligations

16,318

13,093

1,359

1,546

Accrued expenses and other current liabilities, net

$ 554,708

^[1]

$ 584,482

[1]

As a result of its adoption of ASC 606, the Company has offset contract assets amounting to $7,362 under “Prepaid expenses and other current assets” and $15,224 under “Other assets” against contract liabilities amounting $6,221 under “Accrued expenses and other current liabilities” and $16,365 under “Other liabilities” related to the same customer contract.

Other Liabilities (Detail) - USD ($)
$ in Thousands

Sep. 30, 2018

Dec. 31, 2017

Other Liabilities Disclosure [Abstract]

Accrued employee cost

$ 9,062

$ 14,020

Deferred transition revenue

341

9,804

Retirement benefits

44,593

40,520

Derivative instruments

37,198

7,842

Advance from customers

790

Contract liabilities

54,074

70,900

Capital lease obligations

27,453

22,069

2,307

2,664

Other Liabilities

$ 175,028

^[1]

$ 168,609

[1]

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

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

Employee Benefit Plans - Additional Information (Detail) - USD ($) $ in Thousands		3 Months Ended		9 Months Ended
	Jul. 01, 2018	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
Deferred Compensation Arrangement With Individual Excluding Share Based Payments And Postretirement Benefits [Line Items]
Deferred compensation plan liability		$ 598		$ 598		$ 0
Cash surrender value of policies		587		587		$ 0
Change in fair value of plan assets		(8)	$ 0	(8)	$ 0
Change in fair value of deferred compensation liabilities		$ 3	$ 0	$ 3	$ 0
U.S.
Deferred Compensation Arrangement With Individual Excluding Share Based Payments And Postretirement Benefits [Line Items]
Vesting percentage of participants	100.00%
Employer discretionary vesting period	2 years
Earnings receivable minimum term	2 years
Earnings receivable lump sum or annual installment maximum terms	15 years
One-Year Anniversary of Approval of Contribution \| U.S.
Deferred Compensation Arrangement With Individual Excluding Share Based Payments And Postretirement Benefits [Line Items]
Employer discretionary vesting percentage	50.00%
Two-Year Anniversary of Approval of Contribution \| U.S.
Deferred Compensation Arrangement With Individual Excluding Share Based Payments And Postretirement Benefits [Line Items]
Employer discretionary vesting percentage	50.00%
Minimum \| U.S.
Deferred Compensation Arrangement With Individual Excluding Share Based Payments And Postretirement Benefits [Line Items]
Individual qualifying base compensation, percentage	1.00%
Individual qualifying bonus compensation, percentage	1.00%
Maximum \| U.S.
Deferred Compensation Arrangement With Individual Excluding Share Based Payments And Postretirement Benefits [Line Items]
Individual qualifying base compensation, percentage	80.00%
Individual qualifying bonus compensation, percentage	100.00%

Stock-Based Compensation - Additional Information (Detail) - USD ($)

3 Months Ended

9 Months Ended

12 Months Ended

Apr. 11, 2012

Sep. 30, 2018

Sep. 30, 2017

Sep. 30, 2018

Sep. 30, 2017

Dec. 31, 2016

May 09, 2017

Share Based Compensation Arrangement By Share Based Payment Award [Line Items]

Stock based compensation cost

$ 13,224,000

$ 9,907,000

$ 31,567,000

$ 21,985,000

Options granted, contractual period, years

10 years

Unrecognized stock-based compensation cost for options

23,616,000

$ 23,616,000

Employee Stock Option

Share Based Compensation Arrangement By Share Based Payment Award [Line Items]

Weighted average remaining requisite vesting period

4 years 2 months 12 days

Restricted Share Units (RSUs)

Share Based Compensation Arrangement By Share Based Payment Award [Line Items]

Weighted average remaining requisite vesting period

2 years 1 month 6 days

Net settlement on vesting of restricted share units, shares

140,167

Vested RSU during the period

^[1]

314,135

Unrecognized stock-based compensation cost

28,789,000

$ 28,789,000

Restricted Share Units (RSUs) | Vesting period 2016

Share Based Compensation Arrangement By Share Based Payment Award [Line Items]

Net settlement on vesting of restricted share units, shares

52,055

Vested RSU during the period

52,482

Performance Units

Share Based Compensation Arrangement By Share Based Payment Award [Line Items]

Weighted average remaining requisite vesting period

2 years

Vested RSU during the period

^[2]

1,087,751

Unrecognized stock-based compensation cost

$ 52,234,000

Employee Stock Purchase Plan

Share Based Compensation Arrangement By Share Based Payment Award [Line Items]

Percentage of fair value per share allowed to eligible employees to purchase through payroll deductions

90.00%

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

15.00%

Maximum dollar amount of common shares allowed to be purchased

$ 25,000

Common shares reserved for issuance

4,200,000

Issuance of common shares under the employee stock purchase plan (in shares)

181,643

150,265

Compensation expense for ESPP

$ 210,000

$ 144,000

$ 591,000

$ 417,000

Minimum

Share Based Compensation Arrangement By Share Based Payment Award [Line Items]

Minimum | Restricted Share Units (RSUs)

4 years

Share Based Compensation Arrangement By Share Based Payment Award [Line Items]

Minimum | Performance Units

3 months

Share Based Compensation Arrangement By Share Based Payment Award [Line Items]

Share Based Compensation Arrangement By Share Based Payment Award [Line Items]

6 months

Maximum

Maximum | Restricted Share Units (RSUs)

5 years

Share Based Compensation Arrangement By Share Based Payment Award [Line Items]

Maximum | Performance Units

4 years

Share Based Compensation Arrangement By Share Based Payment Award [Line Items]

Share Based Compensation Arrangement By Share Based Payment Award [Line Items]

3 years

2007 Omnibus Plan

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

5,593,200

Number of common shares authorized for issuance

15,000,000

Genpact Limited 2017 Omnibus Incentive Compensation Plan

Share Based Compensation Arrangement By Share Based Payment Award [Line Items]

Number of common shares authorized for issuance

15,000,000

[1]

[2]

PUs that vested during the period were net settled upon vesting by issuing 691,958 shares (net of minimum statutory tax withholding).

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

Summary of Stock Option Activity (Detail) - USD ($)
$ / shares in Units, $ in Thousands

9 Months Ended

12 Months Ended

Sep. 30, 2018

Dec. 31, 2017

Shares arising out of options

Outstanding, shares arising out of options, beginning balance

5,134,645

Granted, shares arising out of options

2,638,106

Forfeited, shares arising out of options

(70,000)

Exercised, shares arising out of options

(441,076)

Outstanding, shares arising out of options, ending balance

7,261,675

5,134,645

Vested and expected to vest thereafter, shares arising out of options

^[1]

7,086,270

Vested and exercisable, shares arising out of options

3,313,570

Weighted average grant-date fair value of options granted during the period

$ 8.32

Weighted average exercise price

Outstanding weighted average exercise price, beginning balance

19.52

Granted, weighted average exercise price

30.47

Forfeited, weighted average exercise price

27.65

Exercised, weighted average exercise price

16.46

Outstanding weighted average exercise price, ending balance

23.61

$ 19.52

Vested and expected to vest thereafter, weighted average exercise price

^[1]

23.50

Vested and exercisable, weighted average exercise price

$ 17.69

Weighted average remaining contractual life (years)

Outstanding weighted average remaining contractual life (years)

6 years 7 months 6 days

5 years 7 months 6 days

Vested and expected to vest thereafter, weighted average remaining contractual life (years)

^[1]

6 years 7 months 6 days

Vested and exercisable, weighted average remaining contractual life (years)

4 years

Aggregate intrinsic value

Exercised, aggregate intrinsic value

$ 6,242

Outstanding aggregate intrinsic value, ending balance

51,236

Vested and expected to vest thereafter, aggregate intrinsic value

^[1]

50,729

Vested and exercisable, aggregate intrinsic value

$ 42,801

[1]	Options expected to vest reflect an estimated forfeiture rate.

Summary of Restricted Share Units Activity (Detail) - Restricted Share Units (RSUs)

9 Months Ended

Sep. 30, 2018

$ / shares

Number of Restricted Share Units

Outstanding number of shares (Units), beginning balance

1,605,251

Granted, number of shares (Units)

478,562

Vested, number of shares (Units)

(314,135)

^[1]

Forfeited, number of shares (Units)

(174,536)

Outstanding number of shares (Units), ending balance

1,595,142

Expected to vest, number of shares (Units)

1,382,971

^[2]

Weighted Average Grant Date Fair Value

Outstanding weighted average grant date fair value, beginning balance | $ / shares

$ 26.17

Granted, weighted average grant date fair value | $ / shares

30.50

Vested, weighted average grant date fair value | $ / shares

25.17

^[1]

Forfeited, weighted average grant date fair value | $ / shares

26.91

Outstanding weighted average grant date fair value, ending balance | $ / shares

$ 27.59

[1]

[2]

The number of RSUs expected to vest reflects an estimated forfeiture rate.

Summary of Restricted Share Units Activity (Parenthetical) (Detail) - Restricted Share Units (RSUs) - shares

9 Months Ended

12 Months Ended

Sep. 30, 2018

Dec. 31, 2017

Share Based Compensation Arrangement By Share Based Payment Award [Line Items]

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

^[1]

314,135

140,167

Vested and Settled During 2018

Share Based Compensation Arrangement By Share Based Payment Award [Line Items]

Vested in December 31, 2017

209,076

Share Based Compensation Arrangement By Share Based Payment Award [Line Items]

Vested in September 30, 2018

52,875

Share Based Compensation Arrangement By Share Based Payment Award [Line Items]

Outstanding number of shares (Units), beginning balance

52,184

[1]

Summary of Performance Units Activity (Detail) - Performance Units

9 Months Ended

Sep. 30, 2018

$ / shares

Number of Performance Units

2,900,940

Granted, number of shares (Units)

1,682,740

Vested, number of shares (Units)

(1,087,751)

^[1]

Forfeited, number of shares (Units)

(215,336)

Adjustment upon final determination of level of performance goal achievement

(4,780)

^[2]

Outstanding number of shares (Units), ending balance

3,275,813

Expected to vest, number of shares (Units)

2,814,209

^[3]

Weighted Average Grant Date Fair Value

Outstanding weighted average grant date fair value, beginning balance | $ / shares

$ 24.40

Granted, weighted average grant date fair value | $ / shares

30.62

Vested, weighted average grant date fair value | $ / shares

22.73

^[1]

Forfeited, weighted average grant date fair value | $ / shares

25.50

Adjustment upon final determination of level of performance goal achievement | $ / shares

25.22

^[2]

Outstanding weighted average grant date fair value, ending balance | $ / shares

$ 28.08

Maximum shares eligible to receive

Outstanding maximum shares eligible to receive, beginning balance

2,900,940

Granted, maximum shares eligible to receive

3,365,480

Vested, maximum shares eligible to receive

(1,087,751)

^[1]

Forfeited, maximum shares eligible to receive

(234,236)

Adjustment upon final determination of level of performance goal achievement

(4,780)

^[2]

Outstanding maximum shares eligible to receive, ending balance

4,939,653

[1]	PUs that vested during the period were net settled upon vesting by issuing 691,958 shares (net of minimum statutory tax withholding).
[2]	Represents an adjustment made in March 2018 to the number of shares subject to the PUs granted in 2017 upon certification of the level of achievement of the performance targets underlying such awards.
[3]	The number of PUs expected to vest has been adjusted by an estimated forfeiture rate.

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

Capital Stock - Additional Information (Detail) - USD ($)											1 Months Ended	9 Months Ended		12 Months Ended
	Sep. 19, 2018	Jun. 20, 2018	Mar. 21, 2018	Feb. 12, 2018	Jan. 17, 2018	Dec. 29, 2017	Sep. 21, 2017	Jun. 28, 2017	Mar. 30, 2017	Mar. 28, 2017	Feb. 28, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017	Mar. 29, 2017	Feb. 10, 2017	Dec. 31, 2016
Class Of Stock [Line Items]
Stock repurchase authorized amount																$ 1,250,000,000	$ 750,000,000
Additional stock repurchase authorized amount																$ 500,000,000
Shares repurchased and retired (in shares)												4,114,882	808,293
Common stock shares repurchased price per share												$ 31.62	$ 24.48
Aggregate amount of common stock shares repurchased												$ 130,103,000	$ 219,784,000
Expenses related to stock purchases												82,000	16,000
Quarterly dividend declared				$ 0.075							$ 0.06			$ 0.06
Annual dividend											$ 0.24
Dividend	$ 14,253,000	$ 14,240,000	$ 14,408,000				$ 11,581,000	$ 11,558,000		$ 11,957,000
Dividends payable, date declared				2018-02							2017-02
Dividends paid per share	$ 0.075	$ 0.075	$ 0.075				$ 0.06	$ 0.06		$ 0.06
Percentage Increase In Quarterly Cash Dividend				25.00%
Planned annual dividend				$ 0.30										$ 0.24
First Quarter Dividend
Class Of Stock [Line Items]
Dividend payment date				Mar. 21, 2018							Mar. 28, 2017
Dividends payable, date of record				Mar. 09, 2018							Mar. 10, 2017
Second Quarter Dividend
Class Of Stock [Line Items]
Dividend payment date				Jun. 20, 2018							Jun. 28, 2017
Dividends payable, date of record				Jun. 08, 2018							Jun. 12, 2017
Third Quarter Dividend
Class Of Stock [Line Items]
Dividend payment date				Sep. 19, 2018							Sep. 21, 2017
Dividends payable, date of record				Sep. 10, 2018							Sep. 08, 2017
Accelerated Share Repurchase Agreement
Class Of Stock [Line Items]
Aggregate purchase price of common shares															$ 200,000,000
Initial delivery of common shares received									6,578,947
Additional delivery of common shares received						350,006
Final delivery of common shares received					163,975
Delivery of weighted average price per share of common shares					$ 28.20
Share Repurchase Open Market
Class Of Stock [Line Items]
Aggregate amount of common stock shares repurchased												$ 130,103,000	$ 19,784,000

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

Earnings Per Share (Detail) - USD ($)
$ / shares in Units, $ in Thousands

3 Months Ended

9 Months Ended

Sep. 30, 2018

Sep. 30, 2017

Sep. 30, 2018

Sep. 30, 2017

Earnings Per Share (Abstract)

Net income available to Genpact Limited common shareholders

^[1]

$ 73,603

$ 73,745

$ 202,872

$ 196,029

Weighted average number of common shares used in computing basic earnings per common share

^[1]

190,024,924

192,124,366

190,991,405

194,221,162

Dilutive effect of stock-based awards

3,090,845

2,823,333

3,265,366

2,890,852

Weighted average number of common shares used in computing dilutive earnings per common share

^[1]

193,115,769

194,947,699

194,256,771

197,112,014

Basic

^[1]

$ 0.39

$ 0.38

$ 1.06

$ 1.01

Diluted

^[1]

$ 0.38

$ 1.04

$ 0.99

[1]	Cost of revenue, selling, general and administrative expenses, other income (expense) and income from operations for the three and nine months ended September 30, 2017 have been restated due to the adoption of ASU No. 2017-07 with effect from January 1, 2018.

The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

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The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.

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Net Revenues Disaggregated by Customer (Detail) - USD ($)
$ in Thousands

3 Months Ended

9 Months Ended

Sep. 30, 2018

Sep. 30, 2017

Sep. 30, 2018

Sep. 30, 2017

^[1]

$ 747,978

$ 708,824

$ 2,165,451

$ 2,002,516

General Electric Company

64,507

72,241

188,000

204,687

Global Clients

$ 683,471

$ 636,583

$ 1,977,451

$ 1,797,829

[1]	Cost of revenue, selling, general and administrative expenses, other income (expense) and income from operations for the three and nine months ended September 30, 2017 have been restated due to the adoption of ASU No. 2017-07 with effect from January 1, 2018.

Net Revenues for Service Type (Detail) - USD ($)
$ in Thousands

3 Months Ended

9 Months Ended

Sep. 30, 2018

Sep. 30, 2017

Sep. 30, 2018

Sep. 30, 2017

Business Process Outsourcing

^[1]

$ 747,978

$ 708,824

$ 2,165,451

$ 2,002,516

622,940

583,273

1,802,912

1,650,783

IT Services

$ 125,038

$ 125,551

$ 362,539

$ 351,733

[1]	Cost of revenue, selling, general and administrative expenses, other income (expense) and income from operations for the three and nine months ended September 30, 2017 have been restated due to the adoption of ASU No. 2017-07 with effect from January 1, 2018.

Revenues from Clients Based on Industrial Verticals (Detail) - USD ($)
$ in Thousands

3 Months Ended

9 Months Ended

Sep. 30, 2018

Sep. 30, 2017

Sep. 30, 2018

Sep. 30, 2017

Banking, Financial Services and Insurance

^[1]

$ 747,978

$ 708,824

$ 2,165,451

$ 2,002,516

Consumer Goods, Retail, Life Sciences and Healthcare

261,501

283,239

815,914

790,822

High tech, Manufacturing and Services

225,570

212,453

633,744

613,990

$ 260,907

$ 213,132

$ 715,793

$ 597,704

[1]	Cost of revenue, selling, general and administrative expenses, other income (expense) and income from operations for the three and nine months ended September 30, 2017 have been restated due to the adoption of ASU No. 2017-07 with effect from January 1, 2018.

Net Revenues from Geographic Areas Based on Location of Service Delivery Centers (Detail) - USD ($)
$ in Thousands

3 Months Ended

9 Months Ended

Sep. 30, 2018

Sep. 30, 2017

Sep. 30, 2018

Sep. 30, 2017

^[1]

$ 747,978

$ 708,824

$ 2,165,451

$ 2,002,516

India

408,169

442,463

1,262,225

1,265,841

Asia, other than India

83,844

75,493

241,535

212,902

Americas

152,121

108,964

456,241

303,022

Europe

$ 103,844

$ 81,904

$ 205,450

$ 220,751

[1]	Cost of revenue, selling, general and administrative expenses, other income (expense) and income from operations for the three and nine months ended September 30, 2017 have been restated due to the adoption of ASU No. 2017-07 with effect from January 1, 2018.

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

Details of Company's Contract Liabilities (Detail) - USD ($)
$ in Thousands

3 Months Ended

9 Months Ended

Sep. 30, 2018

Advance from customers, Opening balance

$ 30,341

$ 26,266

Advance from customers, Gross opening balance

30,341

26,266

Advance from customers, Additions

9,152

25,888

Advance from customers, Effect of business combinations

273

Advance from customers, Revenue recognized

(11,934)

(23,837)

Advance from customers, Currency translation adjustments

(147)

(905)

Advance from customers, Gross closing balance

27,685

Advance from customers, Closing balance

^[1]

27,685

Deferred transition revenue, Opening balance

98,962

101,785

Deferred transition revenue, Impact of opening balance offset

23,735

21,348

Deferred transition revenue, Gross opening balance

122,697

123,133

Deferred transition revenue, Additions

16,881

49,592

Deferred transition revenue, Effect of business combinations

Deferred transition revenue, Revenue recognized

(21,143)

(53,499)

Deferred transition revenue, Currency translation adjustments

(383)

(1,174)

Deferred transition revenue, Gross closing balance

118,127

Deferred transition revenue, Impact of closing balance offset with contract asset

22,586

Deferred transition revenue, Closing Balance

^[1]

$ 95,541

[1]	(a) Included in "accrued expenses and other current liabilities" and "other liabilities" in the consolidated balance sheet.

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

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

Details of Company's Contract Assets (Detail) - USD ($)
$ in Thousands

3 Months Ended

9 Months Ended

Sep. 30, 2018

Impact of opening balance offset

$ 41,671

$ 43,366

23,735

21,348

Gross opening balance

65,406

64,714

Additions

9,710

29,228

Reduction in revenue recognized

(10,706)

(29,532)

Gross closing balance

64,410

Impact of closing balance offset with contract liability

22,586

^[1]

$ 41,824

[1]	Included in "prepaid expenses and other current assets" and "other assets" in the consolidated balance sheet.

Details of Company's Contract Cost Assets (Detail) - USD ($)
$ in Thousands

3 Months Ended

9 Months Ended

Sep. 30, 2018

Revenues [Line Items]

^[1],[2]

$ 160,110

Sales Incentive Programs

Revenues [Line Items]

24,808

23,227

26,459

Process Transition Activities

3,666

10,509

Revenues [Line Items]

137,370

139,284

133,651

Component Of Operating Other Cost And Expense [Line Items]

$ 19,974

$ 54,874

[1]

[2]

Cost of Revenue (Detail) - USD ($)
$ in Thousands

3 Months Ended

9 Months Ended

Sep. 30, 2018

Sep. 30, 2017

Sep. 30, 2018

Sep. 30, 2017

Component Of Operating Other Cost And Expense [Line Items]

^[1]

$ 481,412

$ 428,790

$ 1,388,634

$ 1,226,635

Personnel expenses

Component Of Operating Other Cost And Expense [Line Items]

326,717

292,852

959,648

846,598

Operational expenses

141,236

123,995

389,702

346,300

Component Of Operating Other Cost And Expense [Line Items]

Component Of Operating Other Cost And Expense [Line Items]

$ 13,459

$ 11,943

$ 39,284

$ 33,737

[1]	Cost of revenue, selling, general and administrative expenses, other income (expense) and income from operations for the three and nine months ended September 30, 2017 have been restated due to the adoption of ASU No. 2017-07 with effect from January 1, 2018.

Selling, General and Administrative Expenses (Detail) - USD ($)
$ in Thousands

3 Months Ended

9 Months Ended

Sep. 30, 2018

Sep. 30, 2017

Sep. 30, 2018

Sep. 30, 2017

Component Of Operating Other Cost And Expense [Line Items]

^[1]

$ 168,010

^[2]

$ 172,028

$ 515,285

^[3]

$ 500,644

Personnel expenses

Component Of Operating Other Cost And Expense [Line Items]

125,838

126,545

380,532

371,657

Operational expenses

39,551

42,984

126,860

121,664

Component Of Operating Other Cost And Expense [Line Items]

$ 2,621

$ 2,499

$ 7,893

$ 7,323

[1]	Cost of revenue, selling, general and administrative expenses, other income (expense) and income from operations for the three and nine months ended September 30, 2017 have been restated due to the adoption of ASU No. 2017-07 with effect from January 1, 2018.
[2]	During the three months ended September 30, 2018, the Company amortized $3,666 in contract costs related to obtaining a contract. Following the adoption of ASC Topic 606, the Company capitalized such costs in an amount of $5,317, resulting in a net adjustment of $1,651 with a corresponding impact on income tax expense of $347.
[3]	During the nine months ended September 30, 2018, the Company amortized $10,509 in contract costs related to obtaining a contract. Following the adoption of ASC Topic 606, the Company capitalized such costs in an amount of $13,741, resulting in a net adjustment of $3,232 with a corresponding impact on income tax expense of $679.

Other Operating Income (Expense), Net (Detail) - USD ($)
$ in Thousands

3 Months Ended

9 Months Ended

Sep. 30, 2018

Sep. 30, 2017

Sep. 30, 2018

Sep. 30, 2017

Other operating (income) expense

$ (191)

$ (75)

$ (477)

$ (7,103)

Provision for impairment of intangible assets and property, plant and equipment

688

1,538

Change in fair value of earn-out consideration and deferred consideration (relating to business acquisitions)

(5,341)

(5,974)

(1,414)

^[1]

$ (4,844)

$ (64)

$ (4,913)

$ (8,517)

[1]	Cost of revenue, selling, general and administrative expenses, other income (expense) and income from operations for the three and nine months ended September 30, 2017 have been restated due to the adoption of ASU No. 2017-07 with effect from January 1, 2018.

Interest Income (Expense), Net (Detail) - USD ($)
$ in Thousands

3 Months Ended

9 Months Ended

Sep. 30, 2018

Sep. 30, 2017

Sep. 30, 2018

Sep. 30, 2017

Interest income

$ 3,328

$ 2,549

$ 8,472

$ 4,543

Interest expense

(12,467)

(11,273)

(36,118)

(28,610)

Other Nonoperating Income Expense [Abstract]

^[1]

$ (9,139)

$ (8,724)

$ (27,646)

$ (24,067)

[1]	Cost of revenue, selling, general and administrative expenses, other income (expense) and income from operations for the three and nine months ended September 30, 2017 have been restated due to the adoption of ASU No. 2017-07 with effect from January 1, 2018.

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

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

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

Other Income (Expense), net (Detail) - USD ($)
$ in Thousands

3 Months Ended

9 Months Ended

Sep. 30, 2018

Sep. 30, 2017

Sep. 30, 2018

Sep. 30, 2017

Government incentives

$ 5,154

$ 30,850

$ 11,882

Other income/(expense)

231

$ (4,498)

(167)

(4,267)

Other Income (expense), net

^[1]

$ 5,385

$ (4,498)

$ 30,683

$ 7,615

[1]	Cost of revenue, selling, general and administrative expenses, other income (expense) and income from operations for the three and nine months ended September 30, 2017 have been restated due to the adoption of ASU No. 2017-07 with effect from January 1, 2018.

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

Subsequent Events - Additional Information (Detail) - $ / shares			1 Months Ended	12 Months Ended
	Oct. 23, 2018	Feb. 12, 2018	Feb. 28, 2017	Dec. 31, 2017
Subsequent Event [Line Items]
Quarterly dividend declared		$ 0.075	$ 0.06	$ 0.06
Subsequent Event \| Fourth Quarter Dividend
Subsequent Event [Line Items]
Quarterly dividend declared, date	Oct. 23, 2018
Quarterly dividend declared	$ 0.075
Dividend payment date	Dec. 19, 2018
Dividends payable, date of record	Dec. 10, 2018

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

Guarantor Financial Information - Condensed Consolidating Balance Sheet (Detail) - USD ($)
$ in Thousands

Sep. 30, 2018

Dec. 31, 2017

Sep. 30, 2017

Dec. 31, 2016

$ 401,230

$ 504,468

$ 440,055

$ 422,623

710,045

693,085

210,006

^[1],[2]

236,342

Property, plant and equipment, Net

1,321,281

1,433,895

211,382

207,030

94,212

^[3]

76,929

825

886

135,028

131,590

1,386,408

1,337,122

1,069,408

^[2],[3]

160,110

147,383

^[1],[2]

262,169

3,456,629

3,449,621

330,000

170,000

33,476

39,226

14,436

15,050

73,567

30,026

554,708

^[1]

584,482

1,006,187

838,784

983,884

1,006,687

6,512

6,747

175,028

^[1]

168,609

2,171,611

2,020,827

4,750

1,285,018

1,424,044

Total liabilities, redeemable non-controlling interest and equity

3,456,629

3,449,621

Eliminations

Accounts receivable intercompany, net

(98,549)

(82,935)

(2,097,678)

(1,815,391)

(237,018)

(197,163)

(2,433,245)

(2,095,489)

(600,000)

(500,000)

Investment in debentures, intercompany

(3,923,376)

(3,819,975)

(551,344)

(717,909)

(68,866)

(49,761)

(7,576,831)

(7,183,134)

Intercompany accounts payable

(2,097,678)

(1,815,391)

(98,549)

(82,935)

(237,018)

(197,163)

(2,433,245)

(2,095,489)

Non current intercompany loans payable

(68,866)

(49,761)

(1,151,344)

(1,217,909)

(3,653,455)

(3,363,159)

(3,923,376)

(3,819,975)

Total liabilities, redeemable non-controlling interest and equity

(7,576,831)

(7,183,134)

Issuer/Subsidiary

Issuer/Subsidiary | Reportable Legal Entities

6,027

4,507

7,520

11,215

Accounts receivable intercompany, net

6,027

4,507

98,549

82,935

350,668

194,854

11,807

25,343

674

311

Property, plant and equipment, Net

467,725

307,950

427

391

100,000

Investment in debentures, intercompany

529,208

426,410

551,344

717,909

631

1,649,335

1,452,660

100,000

33,674

38,000

4,965

103

523

885

87,298

29,526

6,042

5,995

232,558

74,509

Non current intercompany loans payable

441,766

347,761

500,000

340

1,211

1,174,664

923,481

474,671

529,179

Total liabilities, redeemable non-controlling interest and equity

1,649,335

1,452,660

Parent/Guarantor

Parent/Guarantor | Reportable Legal Entities

482

2,136

2,238

7,849

482

2,136

1,300

72,048

82,631

2,219

1,276

76,049

86,043

2,899,161

2,864,386

68,866

49,761

3,044,076

3,000,190

1,772,537

1,597,537

65,376

59,266

4,238

2,390

1,842,151

1,659,251

152

153

1,842,303

1,659,404

1,201,773

1,340,786

Total liabilities, redeemable non-controlling interest and equity

3,044,076

3,000,190

Non-Guarantor Subsidiaries

Non-Guarantor Subsidiaries | Reportable Legal Entities

394,721

497,825

$ 430,297

$ 403,559

394,721

497,825

710,045

693,085

1,745,710

1,620,537

153,163

89,189

207,113

234,755

Property, plant and equipment, Net

3,210,752

3,135,391

210,955

206,639

500,000

94,212

76,929

495,007

529,179

825

886

135,028

131,590

1,386,408

1,337,122

160,110

146,752

262,169

6,340,049

6,179,905

230,000

170,000

291,467

179,854

28,511

39,226

Intercompany accounts payable

14,380

14,889

98,549

82,935

73,044

29,141

84,344

108,371

544,428

576,097

1,364,723

1,200,513

542,118

658,926

6,512

6,747

Non current intercompany loans payable

68,866

49,761

651,344

717,909

174,536

167,245

2,808,099

2,801,101

4,750

3,531,950

3,374,054

Total liabilities, redeemable non-controlling interest and equity

$ 6,340,049

$ 6,179,905

[1]	As a result of its adoption of ASC 606, the Company has offset contract assets amounting to $7,362 under “Prepaid expenses and other current assets” and $15,224 under “Other assets” against contract liabilities amounting $6,221 under “Accrued expenses and other current liabilities” and $16,365 under “Other liabilities” related to the same customer contract.
[2]	As a result of its adoption of ASC 606, the Company has reclassified deferred transition costs from “Prepaid expenses and other current assets” amounting to $49,248 and “Other assets” amounting to $84,403 to “Contract cost assets” amounting to $133,651.
[3]	The cumulative impact of the adoption of ASC 606 resulted in a $160,110 increase in "Contract cost assets," which includes the reclassification of $133,651 (refer to note a in the table above) and a closing balance of $26,459 related to sales incentive programs, with a corresponding impact on retained earnings of $ 20,477 and on deferred tax assests of $5,982 which has been offset against deferred tax assets.

Guarantor Financial Information - Condensed Consolidating Statement of Income (Loss) (Detail) - USD ($)
$ in Thousands

3 Months Ended

9 Months Ended

Sep. 30, 2018

Sep. 30, 2017

Sep. 30, 2018

Sep. 30, 2017

^[1]

$ 747,978

$ 708,824

$ 2,165,451

$ 2,002,516

^[1]

481,412

428,790

1,388,634

1,226,635

^[1]

266,566

280,034

776,817

775,881

^[1]

168,010

^[2]

172,028

515,285

^[3]

500,644

^[1]

9,372

10,151

29,134

25,780

^[1]

(4,844)

(64)

(4,913)

(8,517)

^[1]

94,028

97,919

237,311

257,974

^[1]

7,450

5,045

15,053

2,045

^[1]

(9,139)

(8,724)

(27,646)

(24,067)

Income before equity-method investment activity, net and income tax expense

^[1]

5,385

(4,498)

30,683

7,615

^[1]

97,724

89,742

255,401

243,567

Gain (loss) on equity-method investment activity, net

^[1]

(7)

(22)

(4,567)

^[1]

97,717

89,742

255,379

239,000

^[1]

24,114

16,581

53,268

44,297

Net loss attributable to redeemable non-controlling interest

^[1]

73,603

73,161

202,111

194,703

^[1]

584

761

1,326

Net income attributable to Genpact Limited shareholders

^[1]

73,603

73,745

202,872

196,029

Eliminations

(13,243)

(11,856)

(37,301)

(34,582)

(13,243)

(11,856)

(37,301)

(34,582)

(13,243)

(11,856)

(37,367)

(34,582)

Income before equity-method investment activity, net and income tax expense

Gain (loss) on equity-method investment activity, net

(116,279)

(122,383)

(337,201)

(342,127)

(116,279)

(122,383)

(337,135)

(342,127)

Net income attributable to Genpact Limited shareholders

(116,279)

(122,383)

(337,135)

(342,127)

(116,279)

(122,383)

(337,135)

(342,127)

Issuer/Subsidiary

13,243

11,856

37,301

34,582

159

13,243

11,813

37,301

34,423

4,935

2,077

8,936

6,227

(1,130)

8,308

9,725

28,300

29,326

(299)

862

3,054

Intercompany interest income (expense), net

(4,651)

(3,658)

(11,629)

10,517

18,031

25,273

58,156

52,106

Income before equity-method investment activity, net and income tax expense

21,389

31,367

75,689

95,003

Gain (loss) on equity-method investment activity, net

11,069

7,694

22,100

15,655

32,458

39,061

97,789

110,658

1,567

5,275

4,854

8,600

Net income attributable to Genpact Limited shareholders

30,891

33,786

92,935

102,058

30,891

33,786

92,935

102,058

Parent Company

707

2,548

707

4,024

(707)

(2,548)

(707)

(4,024)

5,154

1,965

16,916

12,376

(5,861)

(4,513)

(17,623)

(16,400)

Intercompany interest income (expense), net

372

874

(2)

(6,291)

(2,650)

(13,594)

(7,419)

Income before equity-method investment activity, net and income tax expense

(11,780)

(7,160)

(30,343)

(23,820)

Gain (loss) on equity-method investment activity, net

85,383

80,905

233,215

219,849

73,603

73,745

202,872

196,029

Net income attributable to Genpact Limited shareholders

73,603

73,745

202,872

196,029

73,603

73,745

202,872

196,029

Non-Guarantor Subsidiaries

747,978

708,824

2,165,451

2,002,516

480,705

426,199

1,387,927

1,222,452

267,273

282,625

777,524

780,064

171,164

179,842

526,800

516,623

9,372

10,151

29,086

25,780

(4,844)

(75)

(4,930)

(7,387)

91,581

92,707

226,568

245,048

7,377

5,016

13,317

(1,007)

Intercompany interest income (expense), net

(4,488)

(5,066)

(16,017)

(34,584)

(11,740)

(22,623)

(44,562)

(44,687)

Income before equity-method investment activity, net and income tax expense

5,385

(4,499)

30,683

7,614

88,115

65,535

209,989

172,384

Gain (loss) on equity-method investment activity, net

19,820

33,784

81,864

102,056

107,935

99,319

291,853

274,440

22,547

11,306

48,414

35,697

Net loss attributable to redeemable non-controlling interest

85,388

88,013

243,439

238,743

584

761

1,326

Net income attributable to Genpact Limited shareholders

$ 85,388

$ 88,597

$ 244,200

$ 240,069

[1]	Cost of revenue, selling, general and administrative expenses, other income (expense) and income from operations for the three and nine months ended September 30, 2017 have been restated due to the adoption of ASU No. 2017-07 with effect from January 1, 2018.
[2]	During the three months ended September 30, 2018, the Company amortized $3,666 in contract costs related to obtaining a contract. Following the adoption of ASC Topic 606, the Company capitalized such costs in an amount of $5,317, resulting in a net adjustment of $1,651 with a corresponding impact on income tax expense of $347.
[3]	During the nine months ended September 30, 2018, the Company amortized $10,509 in contract costs related to obtaining a contract. Following the adoption of ASC Topic 606, the Company capitalized such costs in an amount of $13,741, resulting in a net adjustment of $3,232 with a corresponding impact on income tax expense of $679.

Guarantor Financial Information - Condensed Consolidating Statement of Comprehensive Income (Loss) (Detail) - USD ($)
$ in Thousands

3 Months Ended

9 Months Ended

Sep. 30, 2018

Sep. 30, 2017

Sep. 30, 2018

Sep. 30, 2017

^[1]

$ 73,603

$ 73,161

$ 202,111

$ 194,703

Net income (loss) on cash flow hedging derivatives, net of taxes (Note 7)

(28,918)

(14,874)

(75,729)

(5,627)

Genpact Limited Shareholders

73,603

73,745

202,872

196,029

Net income (loss) on cash flow hedging derivatives, net of taxes (Note 7)

(58,134)

(4,185)

(141,150)

67,527

(28,918)

(14,874)

(75,729)

(5,627)

692

369

1,822

711

(86,360)

(18,690)

(215,057)

62,611

Redeemable Non-controlling interest

(12,757)

55,055

(12,185)

258,640

(584)

(761)

(1,326)

(256)

(424)

(334)

(256)

(424)

(334)

(840)

(1,185)

(1,660)

Eliminations

Eliminations | Genpact Limited Shareholders

(116,279)

(122,383)

(337,135)

(342,127)

(116,279)

(114,689)

(337,135)

(334,429)

Net income (loss) on cash flow hedging derivatives, net of taxes (Note 7)

93,169

7,323

229,893

(124,492)

58,160

29,294

145,631

10,673

(686)

(362)

(1,265)

(774)

150,643

36,255

374,259

(114,593)

34,364

(78,434)

37,124

(449,022)

Issuer/Subsidiary

Issuer/Subsidiary | Genpact Limited Shareholders

30,891

33,786

92,935

102,058

30,891

33,785

92,935

102,057

Net income (loss) on cash flow hedging derivatives, net of taxes (Note 7)

(35,035)

(3,138)

(88,743)

56,965

(29,242)

(14,420)

(71,352)

(5,046)

(6)

(7)

(64,283)

(17,565)

(160,028)

51,982

(33,392)

16,220

(67,093)

154,039

Parent Company

Parent Company | Genpact Limited Shareholders

73,603

73,745

202,872

196,029

73,603

73,745

202,872

196,029

Net income (loss) on cash flow hedging derivatives, net of taxes (Note 7)

(58,134)

(4,185)

(141,150)

67,527

(28,918)

(14,874)

(75,729)

(5,627)

692

369

1,822

711

(86,360)

(18,690)

(215,057)

62,611

Non-Guarantor Subsidiaries

(12,757)

55,055

(12,185)

258,640

Non-Guarantor Subsidiaries | Genpact Limited Shareholders

85,388

88,013

243,439

238,743

85,388

80,904

244,200

232,372

Net income (loss) on cash flow hedging derivatives, net of taxes (Note 7)

(58,134)

(4,185)

(141,150)

67,527

(28,918)

(14,874)

(74,279)

(5,627)

692

369

1,198

711

(86,360)

(18,690)

(214,231)

62,611