0001398659-24-000031 | 10-K | XBRL Viewer

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Derivative Financial Instruments - Narrative (Detail) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Mar. 31, 2021
Forward foreign exchange contract \| Maximum
Derivative [Line Items]
Derivatives, term of contract	60 months
Interest rate swaps \| Maximum
Derivative [Line Items]
Derivatives, term of contract	60 months
Treasury rate lock
Derivative [Line Items]
Treasury lock on fair value edges, amount			$ 350
Derivative instrument, gain amortized	$ 368	$ 530

Accrued expenses and other current liabilities - Schedule of accrued expenses and other current liabilities -Narrative (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($)
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Disposal of other liabilities, current	$ 4,853
Disposal group, held-for-sale, not discontinued operations
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Disposal group, accrued liabilities, current	$ 1,147

Other liabilities (Tables)

12 Months Ended

Dec. 31, 2023

Other Liabilities Disclosure [Abstract]

Schedule of other liabilities

Other liabilities consist of the following:


	As of December 31,
	2022		2023
Accrued employee cost	14,120		3,329
Retirement benefits	10,694		13,947
Compensated absences	43,474		50,214
Derivative instruments	3,660		9,254
Contract liabilities (Note 25)	56,157		59,393
Finance lease liability	11,802		6,874
Others	75,701		91,937
Total	$	215,608	$	234,948

Summary of significant accounting policies

12 Months Ended

Dec. 31, 2023

Accounting Policies [Abstract]

Summary of significant accounting policies

(a) Basis of preparation and principles of consolidation

The accompanying consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles (U.S. GAAP) and the rules and regulations of the Securities and Exchange Commission (the “SEC”) for reporting on Form 10-K. The accompanying consolidated financial statements reflect all adjustments that management considers necessary for a fair presentation of the results of operations for these periods.

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

(b) Use of estimates

The preparation of consolidated financial statements in accordance with U.S. GAAP requires management to make estimates and assumptions that affect the amounts reported in the consolidated financial statements. Significant items subject to such estimates and assumptions include the useful lives of property, plant and equipment, intangible assets and goodwill, revenue recognition, allowance for credit losses, valuation allowances for deferred tax assets, the valuation of derivative financial instruments, the measurement of lease liabilities and right-of-use ("ROU") assets, measurements of stock-based compensation, assets and obligations related to employee benefits, the nature and timing of the satisfaction of performance obligations, the standalone selling price of performance obligations, variable consideration, other obligations for revenue recognition, unrecognized tax benefits and other contingencies. Management believes that the estimates used in the preparation of the consolidated financial statements are reasonable. Although these estimates and assumptions are based upon management’s best knowledge of current events and actions, actual results could differ from these estimates. Any changes in estimates are adjusted prospectively in the Company’s consolidated financial statements.

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

Goodwill 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.

2. Summary of significant accounting policies (Continued)

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


Customer-related intangible assets	1	-	9 years
Marketing-related intangible assets	1	-	8 years
Technology-related intangible assets	2	-	10 years

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

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

The Company also capitalizes certain software and technology-related development costs incurred in connection with developing or obtaining software or technology for sale to customers when the initial design phase is completed and commercial and technological feasibility has been established. Any development cost incurred before technological feasibility is established is expensed as incurred as research and development costs. Technological feasibility is established upon completion of a detailed design program or, in its absence, completion of a working model. Capitalized software and technology costs include only (i) external direct costs of materials and services utilized in developing or obtaining software and technology and (ii) compensation and related benefits for employees who are directly associated with the project.

Costs incurred in connection with developing or obtaining software or technology for sale to customers which are under development and not put to use are disclosed under “intangible assets under development.” Advances paid towards the acquisition of intangible assets outstanding as of each balance sheet date are disclosed under “intangible assets under development.”

Capitalized software and technology costs are included in intangible assets under technology-related intangible assets on the Company’s consolidated balance sheets and are amortized on a straight-line basis when placed into service over the estimated useful lives of the software and technology.

The Company evaluates the remaining useful life of intangible assets that are being amortized at each reporting period wherever events and circumstances warrant a revision to the remaining period of amortization, and the remaining carrying amount of the intangible asset is amortized prospectively over that revised remaining useful life.

(d) Financial instruments and concentration of credit risk

Financial instruments that potentially subject the Company to concentration of credit risk are reflected principally in cash and cash equivalents, derivative financial instruments and accounts receivable. The Company places its cash and cash equivalents and derivative financial instruments with corporations and banks with high investment grade ratings, limits the amount of credit exposure with any one corporation or bank and conducts ongoing evaluations of the creditworthiness of the corporations and banks with which it does business. To reduce its credit risk on accounts receivable, the Company conducts ongoing credit evaluations of its customers.

(e) Accounts receivable

Accounts receivable are recorded at the invoiced or to be invoiced amount and do not bear interest. Amounts collected on trade accounts receivable are included in net cash provided by operating activities in the consolidated statements of cash flows. The Company maintains an allowance for current expected credit losses inherent in its accounts receivable portfolio. In establishing the required allowance, management considers historical losses which are adjusted to current market conditions and a reasonable and supportable forecast. Account balances are charged off against the allowance after all means of collection have been exhausted and the potential for recovery is considered remote. The Company does not have any off-balance-sheet credit exposure related to its customers.

2. Summary of significant accounting policies (Continued)

The Company uses revolving accounts receivable-based facilities in the normal course of business as part of managing its cash flows. The Company accounts for receivables sold under these facilities as a sale of financial assets pursuant to ASC 860 “Transfers and Servicing” and de-recognizes these receivables, as well as the related allowances, from its balance sheets. Generally, the fair value of accounts receivable sold approximates their book value due to their short-term nature, and any gains or losses on the sale of these receivables are recorded at the time of transfer and included under "interest income (expense), net" in the Company’s consolidated statements of income.

(f) Revenue Recognition

The Company derives its revenue primarily from business process management services, including analytics, consulting and related digital solutions and information technology services, which are provided primarily on a time-and-material, transaction or fixed-price basis. The Company recognizes revenue upon the transfer of control of promised services to its customers in an amount that reflects the consideration the Company expects to receive in exchange for those services. Revenues from services rendered under time-and-materials and transaction-based contracts are recognized as the services are provided. The Company’s fixed-price contracts include contracts for customization of applications, maintenance and support services. Revenues from these contracts are recognized ratably over the term of the agreement. The Company accrues for revenue and unbilled receivables for services rendered between the last billing date and the balance sheet date.

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

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

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

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

The Company enters into multiple-element revenue arrangements in which a customer may purchase a combination of products or services. The Company determines whether each product or service promised to a customer is capable of being distinct, and is distinct in the context of the contract. If not, the promised products or services are combined and accounted for as a single performance obligation. In the event of a multiple-element revenue arrangement, the Company allocates the arrangement consideration to separately identifiable performance obligations based on their relative stand-alone selling prices.

2. Summary of significant accounting policies (Continued)

Certain contracts may include offerings such as sale of licenses, which may be perpetual or subscription-based. Revenue from distinct perpetual licenses is recognized upfront at the point in time when the software is made available to the customer. Revenue from distinct, non-cancellable, subscription-based licenses is recognized at the point in time when the license is transferred to the customer. Revenue from any associated maintenance or ongoing support services is recognized ratably over the term of the contract. For a combined software license/services performance obligation, revenue is recognized over the period that the services are performed.

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

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

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

(g) Leases

At the inception of a contract, the Company assesses whether the contract is, or contains, a lease. The Company’s assessment is based on whether: (1) the contract involves the use of a distinct identified asset, (2) the Company obtains the right to substantially all the economic benefits from the use of the asset throughout the term of the contract, and (3) the Company has the right to direct the use of the asset. At the inception of a lease, the consideration in the contract is allocated to each lease component based on its relative standalone price to determine the lease payments.

Leases are classified as either finance leases or operating leases. A lease is classified as a finance lease if any one of the following criteria are met: (1) the lease transfers ownership of the asset by the end of the lease term, (2) the lease contains an option to purchase the asset that is reasonably certain to be exercised, (3) the lease term is for a major part of the remaining useful life of the asset or (4) the present value of the lease payments equals or exceeds substantially all of the fair value of the asset. A lease is classified as an operating lease if it does not meet any one of the above criteria.

For all leases at the lease commencement date, a right-of-use (ROU) asset and a lease liability are recognized. The lease liability represents the present value of the lease payments under the lease. Lease liabilities are initially measured at the present value of the lease payments not yet paid, discounted using the discount rate for the lease at the lease commencement. The lease liabilities are subsequently measured on an amortized cost basis. The lease liability is adjusted to reflect interest on the liability and the lease payments made during the period. Interest on the lease liability is determined as the amount that results in a constant periodic discount rate on the remaining balance of the liability.

The ROU asset represents the right to use the leased asset for the lease term. The ROU asset for each lease initially includes the amount of the initial measurement of the lease liability adjusted for any lease payments made to the lessor at or before the commencement date, accrued lease liabilities and any lease incentives received or any initial direct costs incurred by the Company.

The ROU asset of finance leases is subsequently measured at cost, less accumulated amortization. The ROU asset of operating leases is subsequently measured from the carrying amount of the lease liability at the end of each reporting period, and is equal to the carrying amount of lease liabilities adjusted for (1) unamortized initial direct costs, (2) prepaid/(accrued) lease payments and (3) the unamortized balance of lease incentives received.

The carrying value of ROU assets is reviewed for impairment, similar to long-lived assets, whenever events or changes in circumstances indicate that the carrying amounts may not be recoverable.

The Company has elected to not separate lease and non-lease components for all of its leases and to use the recognition exemptions for lease contracts that, at commencement date, have a lease term of 12 months or less and do not contain a purchase option (“short-term leases”).

2. Summary of significant accounting policies (Continued)

Significant judgements

The Company determines the lease term as the non-cancellable term of the lease, together with any periods covered by an option to extend the lease if it is reasonably certain to be exercised, or any periods covered by an option to terminate the lease, if it is reasonably certain not to be exercised. Under certain of its leases, the Company has a renewal and termination option to lease assets for additional terms between one and ten years. The Company applies judgement in evaluating whether it is reasonably certain to exercise the option to renew or terminate the lease. The Company considers all relevant factors that create an economic incentive for it to exercise the renewal or termination option. After the commencement date, the Company reassesses the lease term if there is a significant event or change in circumstances that is within the Company’s control and affects its ability to exercise (or not to exercise) the option to renew or terminate the lease.

The Company has applied an incremental borrowing rate for the purpose of computing lease liabilities based on the remaining lease term and the rates prevailing in the jurisdictions where leases were executed.

(h) Cost of revenue

Cost of revenue primarily consists of salaries and benefits (including stock-based compensation), recruitment, training and related costs of employees who are directly responsible for the performance of services for customers, their supervisors and certain support personnel who may be dedicated to a particular customer or a set of processes. It also includes operational expenses, which consist of facilities maintenance expenses, travel and living expenses, rent, IT expenses, and consulting and certain other expenses. Consulting charges represent the cost of consultants and contract resources with specialized skills who are directly responsible for the performance of services for clients and travel and other billable costs related to the Company’s clients. It also includes depreciation of property, plant and equipment, and amortization of intangible and ROU assets which are directly related to providing services that generate revenue.

(i) Selling, general and administrative expenses

Selling, general and administrative ("SG&A") expenses consist of expenses relating to salaries and benefits (including stock-based compensation) as well as costs related to recruitment, training and retention of senior management and other support personnel in enabling functions such as human resources, finance, legal, marketing, sales and sales support, and other support personnel. The operational costs component of SG&A expenses also includes travel and living costs for such personnel. SG&A expenses also include acquisition-related costs, legal and professional fees (which represent the costs of third party legal, tax, accounting and other advisors), investment in research and development, digital technology, advanced automation and robotics, and an allowance for credit losses. It also includes depreciation of property, plant and equipment, and amortization of intangibles and ROU assets other than those included in cost of revenue.

(j) Credit losses

An allowance for credit losses is recognized for all debt instruments other than those held at fair value through profit or loss. The Company pools its accounts receivable (other than deferred billings) based on similar risk characteristics in estimating expected credit losses. Credit losses for accounts receivable are based on the roll-rate method, and the Company recognizes a loss allowance based on lifetime expected credit losses at each reporting date. The Company has established a provision matrix based on historical credit loss experience, adjusted for forward-looking factors and the economic environment. The Company believes the most relevant forward-looking factors are economic environment, gross domestic product, inflation rates and unemployment rates for each of the countries in which the Company or its customers operate, and accordingly the Company adjusts historical loss rates based on expected changes in these factors. At every reporting date, observed historical default rates are updated to reflect changes in the Company’s forward-looking estimates.

Credit losses for other financial assets and deferred billings are based on the discounted cash flow (“DCF”) method. Under the DCF method, the allowance for credit losses reflects the difference between the contractual cash flows due in accordance with the contract and the present value of the cash flows expected to be collected. The expected cash flows are discounted at the effective interest rate of the financial asset. Such allowances are based on the credit losses expected to arise over the life of the asset which includes consideration of prepayments based on the Company’s expectation as of the balance sheet date.

2. Summary of significant accounting policies (Continued)

A financial asset is written off when it is deemed uncollectible and there is no reasonable expectation of recovering the contractual cash flows. Expected recoveries of amounts previously written off, not to exceed the aggregate amounts previously written off, are included in determining the allowance at each reporting period.

Credit losses are presented as a credit loss expense within “Selling, general and administrative expenses.” Subsequent recoveries of amounts previously written off are credited against the same line item.

(k) Cash and cash equivalents

Cash and cash equivalents consist of cash and bank balances and all highly liquid investments purchased with an original maturity of three months or less.

(l) Short-term investments

All liquid investments with an original maturity greater than three months but less than one year are considered to be short-term investments. Marketable short-term investments are classified and accounted for as available-for-sale investments. Available-for-sale investments are reported at fair value with changes in unrealized gains and losses recorded as a separate component of other comprehensive income (loss) until realized. Realized gains and losses on investments are determined based on the specific identification method and are included in “Other income (expense), net.” The Company does not hold these investments for speculative purposes.

(m) Property, plant and equipment, net

Property, plant and equipment are stated at cost less accumulated depreciation and amortization and accumulated impairment loss. Expenditures for replacements and improvements are capitalized, whereas the costs of maintenance and repairs are charged to earnings as incurred.

The Company depreciates and amortizes all property, plant and equipment using the straight-line method over the following estimated economic useful lives of the assets:


	Years
Buildings	40
Furniture and fixtures	4
Computer equipment and servers	4
Plant, machinery and equipment	4
Computer software	4	-	7
Leasehold improvements	Lease period or 10 years, whichever is less
Vehicles	3	-	4

The Company capitalizes certain computer software and software development costs incurred in connection with developing or obtaining computer software for internal use when both the preliminary project stage is completed and it is probable that the software will be used as intended. Capitalized software costs include only (i) external direct costs of materials and services utilized in developing or obtaining computer software, (ii) compensation and related benefits for employees who are directly associated with the software project, and (iii) interest costs incurred while developing internal-use computer software.

Capitalized computer software costs are included in property, plant and equipment on the Company’s consolidated balance sheets and amortized on a straight-line basis when placed into service over the estimated useful lives of the software.

Advances paid towards acquisition of property, plant and equipment outstanding as of each balance sheet date and the cost of property, plant and equipment not put to use before such date are disclosed under “Capital work in progress.”

2. Summary of significant accounting policies (Continued)

(n) Impairment of long-lived assets

Long-lived assets, including certain intangible assets, to be held and used are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of such assets may not be recoverable. Such assets are required to be tested for impairment if the carrying amount of the assets is higher than the future undiscounted net cash flows expected to be generated from the assets. The impairment amount to be recognized is measured as the amount by which the carrying value of the assets exceeds their fair value. The Company determines fair value by using a discounted cash flow approach.

(o) Foreign currency

The Company’s consolidated financial statements are reported in U.S. dollars, the Company’s functional currency. The functional currency for the Company’s subsidiaries organized in Europe, other than the United Kingdom, the Czech Republic, Luxembourg and one subsidiary in Poland, is the euro, and the functional currencies of the Company’s subsidiaries organized in Brazil, China, Colombia, Guatemala, Argentina, India, Israel, Japan, Morocco, South Africa, the Philippines, Poland, the Czech Republic, Hong Kong, Singapore, Australia and Canada are their respective local currencies. The functional currency of all other Company subsidiaries is the U.S. dollar. The translation of the functional currencies of the Company’s subsidiaries into U.S. dollars is performed for balance sheet accounts using the exchange rates in effect as of the balance sheet date and for revenues and expense accounts using a monthly average exchange rate prevailing during the respective period. The gains or losses resulting from such translation are reported as currency translation adjustments under other comprehensive income (loss), net, under accumulated other comprehensive income (loss) as a separate component of equity.

Monetary assets and liabilities of each subsidiary denominated in currencies other than the subsidiary’s functional currency are translated into their respective functional currency at the rates of exchange prevailing on the balance sheet date.

Transactions of each subsidiary in currencies other than the subsidiary’s functional currency are translated into the respective functional currencies at the average monthly exchange rate prevailing during the period of the transaction. The gains or losses resulting from foreign currency transactions are included in the consolidated statements of income.

(p) Derivative instruments and hedging activities

In the normal course of business, the Company uses derivative financial instruments to manage fluctuations in foreign currency exchange rates and interest rate fluctuation. The Company enters into forward foreign exchange contracts to mitigate the risk of changes in foreign exchange rates on intercompany transactions and forecasted transactions denominated in foreign currencies and interest rate swaps to mitigate interest rate fluctuation risk on its indebtedness.

The Company recognizes derivative instruments and hedging activities as either assets or liabilities in its consolidated balance sheets and measures them at fair value. Gains and losses resulting from changes in fair value are accounted for depending on the use of the derivative and whether it is designated and qualifies for hedge accounting. Changes in the fair values of derivatives designated as cash flow hedges are deferred and recorded as a component of other comprehensive income (loss) reported under accumulated other comprehensive income (loss) until the hedged transactions occur and are then recognized in the consolidated statements of income along with the underlying hedged item and disclosed as part of “Total net revenues,” “Cost of revenue,” “Selling, general and administrative expenses,” and “Interest expense,” as applicable. Changes in the fair value of derivatives not designated as hedging instruments and the ineffective portion of derivatives designated as cash flow hedges are recognized in the consolidated statements of income and are included in foreign exchange gains (losses), net, and other income (expense), net, respectively.

With respect to derivatives designated as cash flow hedges, the Company formally documents all relationships between hedging instruments and hedged items, as well as its risk management objectives and strategy for undertaking various hedge transactions. The Company also formally assesses, both at the inception of the hedge and on a quarterly basis, whether each derivative is highly effective in offsetting changes in fair values or cash flows of the hedged item. If it is determined that a derivative or portion thereof is not highly effective as a hedge, or if a derivative ceases to be a highly effective hedge, the Company will prospectively discontinue hedge accounting with respect to that derivative instrument.

2. Summary of significant accounting policies (Continued)

In all situations in which hedge accounting is discontinued and the derivative is retained, the Company continues to carry the derivative at its fair value on the balance sheet and recognizes any subsequent change in its fair value in the consolidated statements of income. When it is probable that a forecasted transaction will not occur, the Company discontinues hedge accounting and recognizes immediately, in foreign exchange gains (losses), net in the consolidated statements of income, the gains and losses attributable to such derivative that were accumulated in other comprehensive income (loss).

(q) Income taxes

The Company calculates and provides for income taxes in each of the tax jurisdictions in which it operates. The Company accounts for income taxes using the asset and liability method of accounting for income taxes. Under this method, income tax expense is recognized for the amount of income taxes payable or refundable for the current year. In addition, deferred tax assets and liabilities are recognized for future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their tax bases and for all operating loss and tax credit carry forwards, if any. Deferred tax assets and liabilities are measured using the enacted tax rates of the respective jurisdictions which are expected to apply to taxable income in the years in which the related temporary differences are expected to reverse. The effect on deferred tax assets and liabilities of a change in tax laws or rates is recognized in the consolidated statements of income in the period that includes the enactment date. Deferred tax assets are reduced by a valuation allowance to the amount, based on the weight of available evidence, that is more likely than not to be realized.

The Company applies a two-step approach for recognizing and measuring the benefit of tax positions. The first step is to evaluate the tax position for recognition by determining, based on the technical merits, that the position will more likely than not be sustained upon examination. The second step is to measure the tax benefit as the largest amount of the tax benefit that has a greater than 50 percent likelihood of being realized upon settlement. The Company includes interest and penalties related to income taxes within income tax expense.

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

(r) Employee benefit plans

Contributions to defined contribution plans are charged to consolidated statements of income in the period in which services are rendered by the covered employees. Current service costs for defined benefit plans are accrued in the period to which they relate. The liability in respect of defined benefit plans is calculated annually by the Company using the projected unit credit method. Prior service cost, if any, resulting from an amendment to a plan is recognized and amortized over the remaining period of service of the covered employees. The Company recognizes its liabilities for compensated absences dependent on whether the obligation is attributable to employee services already rendered, relates to rights that vest or accumulate and payment is probable and estimable.

The service cost is recognized under “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.

The Company records annual amounts relating to its defined benefit plans based on calculations that incorporate various actuarial and other assumptions, including discount rates, mortality, assumed rates of return on plan assets, future compensation increases and attrition rates. The Company reviews its assumptions on an annual basis and makes modifications to the assumptions based on current rates and trends when it is appropriate to do so. The effect of modifications to those assumptions is recorded in other comprehensive income (loss) and amortized to net periodic cost over future periods using the corridor method. The Company believes that the assumptions utilized in recording its obligations under its plans are reasonable based on its experience and market conditions.

2. Summary of significant accounting policies (Continued)

(s) 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, held under a Rabbi Trust. The Company consolidates the invested assets of the trust. 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.

(t) Stock-based compensation

The Company recognizes and measures compensation expense for all stock-based awards based on the grant date fair value. For option awards, grant date fair value is determined under the option-pricing model (Black-Scholes-Merton model). For stock-based awards other than option awards and the performance units ("PUs") granted in 2023, grant date fair value is determined on the basis of the fair market value of a Company common share on the date of grant of such awards.

In 2023, the Company granted performance units ("PUs") to certain employees. Vesting of these PUs is contingent upon Genpact's financial performance over the three-year performance period. For PUs granted in 2023, the performance period increased to three years from one year for PUs granted prior to 2023. The number of PUs granted in 2023 that will ultimately vest will be determined, subject to certain conditions and limitations, based on the Company’s total shareholder return (“TSR”) relative to the TSR of the companies included as of January 1, 2023 in the S&P 400 Midcap Index (the “Peer Group”) over the three-year performance period. Accordingly, the grant date fair value for PUs granted in 2023 is determined using a Monte Carlo simulation model.

The fair value determined at the grant date is expensed over the vesting period of the stock-based awards. The Company recognizes compensation expense for stock-based awards net of estimated forfeitures. Stock-based compensation recognized in the consolidated statements of income is based on awards ultimately expected to vest. As a result, the expense has been reduced for estimated forfeitures.

Forfeitures are estimated at the time of grant and revised, if necessary, in subsequent periods if actual forfeitures differ from such estimates.

(u) Earnings (loss) per share

Basic earnings per share is computed using the weighted average number of common shares outstanding during the period. Diluted earnings per share is computed using the weighted average number of common and dilutive common equivalent shares outstanding during the period. For the purposes of calculating diluted earnings per share, the treasury stock method is used for stock-based awards except where the results would be anti-dilutive.

(v) Commitments and contingencies

Liabilities for loss contingencies arising from claims, assessments, litigation, fines and penalties, and other sources are recorded when it is probable that a liability has been incurred and the amount of the assessment and/or remediation can be reasonably estimated. Legal costs incurred in connection with such liabilities are expensed as incurred.

2. Summary of significant accounting policies (Continued)

(w) 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. 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 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.

(x) Assets held for sale

A long-lived asset (or a disposal group for a long-lived asset comprising a group of assets and related liabilities) is classified as held for sale if it is highly probable that the asset will be recovered through sale rather than continuing use.

The Company records assets held for sale at the lower of their carrying value or fair value less costs to sell. The following criteria are used to determine if a business is held for sale: (i) management, having the authority to approve a sale, commits to a plan to sell; (ii) the business is available for immediate sale in its present condition; (iii) an active program to locate a buyer and a plan to sell the business have been initiated; (iv) the sale of the business is probable within one year; (v) the business is being actively marketed for sale at a reasonable price relative to its fair value; and (vi) it is unlikely that the plan to sell will be withdrawn or that significant changes to the plan will be made.

In determining the fair value of the assets less costs to sell, the Company considers factors including current sales prices for comparable assets, discounted cash flow projections, third party valuation and any indicative offers. The Company’s assumptions about fair value require significant judgment because the current market is highly sensitive to changes in economic conditions. The Company estimates the fair values of assets held for sale based on current market conditions and assumptions made by management, which may differ from actual results and may result in impairments if market conditions deteriorate.

Any impairment loss on the initial classification and subsequent measurement is recognized as an expense. Any subsequent increase in fair value less costs to sell (not exceeding the accumulated impairment loss that has been previously recognized) is recognized in the income statement.

When assets are classified as held for sale, the Company does not record any depreciation and amortization for the respective property, plant and equipment and intangibles.

(y) Recently issued accounting pronouncements

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

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

In March 2023, the FASB issued ASU No. 2023-01, “Leases (Topic 842).” This ASU requires a lessee in a common control lease arrangement to amortize leasehold improvements that it owns over the improvements’ useful lives to the common control group, regardless of the lease term, if the lessee continues to control the use of the underlying asset through a lease. The ASU is effective for the Company for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2023. Early adoption is permitted. The Company is in the process of assessing the impact of this ASU on its consolidated results of operations, cash flows, financial position and disclosures.

2. Summary of significant accounting policies (Continued)

In November 2023, the FASB issued ASU No. 2023-07, "Segment Reporting (Topic 280)." This ASU improves reportable segment disclosure requirements by enhancing disclosures about significant segment expenses. It requires public entities to disclose significant segment expenses, other segment items, and additional measures of segment profit or loss, providing more comprehensive information for investors and stakeholders. The amendments in this ASU are effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024. Early adoption is permitted. The Company is in the process of assessing the impact of this ASU on its disclosures.

In December 2023, the FASB issued ASU No. 2023-09, "Income Taxes (Topic 740)." This ASU enhances income tax disclosures by requiring public business entities on an annual basis (1) to disclose specific categories in the rate reconciliation, and (2) to provide additional information for reconciling items that meet a quantitative threshold, i.e., if the effect of those reconciling items is equal to or greater than 5% of the amount computed by multiplying pretax income or loss by the applicable statutory income tax rate. It also requires entities to disclose the income taxes paid (net of refunds received), broken out between federal (national), state/local and foreign, as well as the amounts paid to an individual jurisdiction when 5% or more of the total income taxes were paid to such jurisdiction. The amendments in this ASU are effective for fiscal years beginning after December 15, 2024. Early adoption is permitted. The Company is in the process of assessing the impact of this ASU on its disclosures.

Other assets (Tables)

12 Months Ended

Dec. 31, 2023

Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]

Schedule of other assets

Other assets consist of the following:


	As of December 31,
	2022		2023
Contract asset (Note 25)	$	6,734	$	15,916
Advance income and non-income taxes	126,172		94,651
Deposits	22,524		22,755
Derivative instruments	2,005		3,251
Prepaid expenses	6,354		3,775
Deferred billings, net*	61,537		85,998
Right of use (ROU) assets finance lease	26,358		17,766
Others	52,450		55,848
Total	$	304,134	$	299,960

*Deferred billings were $64,735 and $90,094 and allowances for credit losses on deferred billings were $3,198 and $4,096, resulting in net deferred billings balances of $61,537 and $85,998 as of December 31, 2022 and 2023, respectively.

Long-term debt - Schedule of maturity profile of term loan outstanding net of debt amortization expense (Detail) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Debt Instrument [Line Items]
Total	$ 1,256,962	$ 1,275,289
Term loan credit facility
Debt Instrument [Line Items]
2024	32,778
2025	26,173
2026	26,192
2027	423,724
Total	$ 508,867	$ 528,378

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 835
-SubTopic 30
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482900/835-30-50-1

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(f))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 3
-Subparagraph (SX 210.12-04(a))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480678/235-10-S99-3

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B

Reference 5: http://www.xbrl.org/2003/role/exampleRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 55
-Paragraph 69B
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481568/470-20-55-69B

Reference 6: http://www.xbrl.org/2003/role/exampleRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 55
-Paragraph 69C
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481568/470-20-55-69C

Reference 7: http://www.xbrl.org/2003/role/exampleRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 55
-Paragraph 69E
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481568/470-20-55-69E

Reference 8: http://www.xbrl.org/2003/role/exampleRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 55
-Paragraph 69F
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481568/470-20-55-69F

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B

Reference 11: http://www.xbrl.org/2003/role/exampleRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Subparagraph (h)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B

Reference 15: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1D
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1D

Reference 16: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1D
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1D

Reference 17: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1D
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1D

Reference 18: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1E
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1E

Reference 19: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1E
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1E

Reference 20: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1E
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1E

Reference 21: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1F
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1F

Reference 22: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1F
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1F

Reference 23: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1F
-Subparagraph (b)(1)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1F

Reference 24: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1F
-Subparagraph (b)(2)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1F

Reference 25: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1I
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1I

+ Details

- Definition

Amount, after deduction of unamortized premium (discount) and debt issuance cost, of long-term debt. Excludes lease obligation.

+ References + Details

Other assets - Schedule of other assets (Detail) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Other Assets, Noncurrent Disclosure [Abstract]
Contract asset (Note 25)	$ 15,916	$ 6,734
Advance income and non-income taxes	94,651	126,172
Deposits	22,755	22,524
Derivative instruments	3,251	2,005
Prepaid expenses	3,775	6,354
Deferred billings, net	85,998	61,537
Right of use (ROU) assets finance lease	$ 17,766	$ 26,358
Right of use (ROU) assets finance lease	Total	Total
Others	$ 55,848	$ 52,450
Total	299,960	304,134
Deferred billings	90,094	64,735
Allowance for credit losses	$ 4,096	$ 3,198

Accrued expenses and other current liabilities (Tables)

12 Months Ended

Dec. 31, 2023

Payables and Accruals [Abstract]

Schedule of accrued expenses and other current liabilities

Accrued expenses and other current liabilities consist of the following:


	As of December 31,
	2022		2023
Accrued expenses	$	126,680	$	165,378
Accrued employee cost	293,934		322,601
Earn-out consideration	2,517		—
Statutory liabilities	82,912		76,022
Retirement benefits	1,725		2,386
Compensated absences	25,101		29,779
Derivative instruments	35,157		8,109
Contract liabilities (Note 25)	160,625		112,435
Finance lease liability	15,585		10,837
Others	46,771		31,633
Total	$	791,007	$	759,180

Stock-based compensation - Schedule of RSU activity (Detail) - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Weighted Average Grant Date Fair Value
Outstanding weighted average grant date fair value, beginning balance (in dollars per share)	$ 44.07
Outstanding weighted average grant date fair value, ending balance (in dollars per share)		$ 44.07
Restricted Share Units (RSUs)
Number of Restricted Share Units
Outstanding number of shares, beginning balance (in shares)	579,622	759,507	860,308
Granted, number of shares (in shares)	1,047,905	206,280	466,702
Vested, number of shares (in shares)	(510,057)	(274,521)	(501,273)
Forfeited, number of shares (in shares)	(80,854)	(111,644)	(66,230)
Outstanding number of shares, ending balance (in shares)	1,036,616	579,622	759,507
Expected to vest, number of shares (in shares)	953,972	527,621	654,594
Weighted Average Grant Date Fair Value
Outstanding weighted average grant date fair value, beginning balance (in dollars per share)	$ 42.97	$ 42.29	$ 36.44
Granted, weighted average grant date fair value (in dollars per share)	42.77	45.66	44.00
Vested, weighted average grant date fair value (in dollars per share)	42.77	43.23	34.41
Forfeited, weighted average grant date fair value (in dollars per share)	42.96	42.69	38.02
Outstanding weighted average grant date fair value, ending balance (in dollars per share)	$ 42.87	$ 42.97	$ 42.29
Restricted Share Units (RSUs) \| Vested in 2021, excluding directors
Weighted Average Grant Date Fair Value
Net settlement on vesting of restricted share units (Note 18) (in shares)	39,515	5,496	300,944
Restricted Share Units (RSUs) \| Vested in 2021, excluding directors \| 2023
Number of Restricted Share Units
Vested, number of shares (in shares)		(39,633)
Restricted Share Units (RSUs) \| Vested in 2021, excluding directors \| 2022
Number of Restricted Share Units
Vested, number of shares (in shares)			(7,863)
Restricted Share Units (RSUs) \| Vested in 2021, excluding directors \| Net Settled Upon Vesting
Number of Restricted Share Units
Vested, number of shares (in shares)			(461,640)
Restricted Share Units (RSUs) \| Vesting in 2022, Excluding Directors
Weighted Average Grant Date Fair Value
Net settlement on vesting of restricted share units (Note 18) (in shares)	120,858	19,992
Restricted Share Units (RSUs) \| Vesting in 2022, Excluding Directors \| 2023
Number of Restricted Share Units
Vested, number of shares (in shares)		(199,297)
Restricted Share Units (RSUs) \| Vesting in 2022, Excluding Directors \| 2022
Weighted Average Grant Date Fair Value
Net settlement on vesting of restricted share units (Note 18) (in shares)		46,358
Restricted Share Units (RSUs) \| Vesting in 2022, Excluding Directors \| Net Settled Upon Vesting
Number of Restricted Share Units
Vested, number of shares (in shares)		(28,866)
Restricted Share Units (RSUs) \| Vesting in 2023, excluding directors
Weighted Average Grant Date Fair Value
Net settlement on vesting of restricted share units (Note 18) (in shares)	296,656
Restricted Share Units (RSUs) \| Vesting in 2023, excluding directors \| 2023
Weighted Average Grant Date Fair Value
Net settlement on vesting of restricted share units (Note 18) (in shares)	56,296
Restricted Share Units (RSUs) \| Vesting in 2023, excluding directors \| Net Settled Upon Vesting
Number of Restricted Share Units
Vested, number of shares (in shares)	(453,761)

Goodwill and Intangible Assets - Schedule of changes in goodwill by reporting unit (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Goodwill [Roll Forward]
Opening balance	$ 1,684,196	$ 1,731,027
Impact of measurement period adjustments	0	1,817
Classified as held for sale	0	(1,625)
Effect of exchange rate fluctuations	(414)	(47,023)
Closing balance	1,683,782	1,684,196
Financial Services
Goodwill [Roll Forward]
Opening balance	408,736	421,257
Impact of measurement period adjustments		171
Classified as held for sale		0
Effect of exchange rate fluctuations	(62)	(12,692)
Closing balance	408,674	408,736
Consumer and Healthcare
Goodwill [Roll Forward]
Opening balance	592,907	611,120
Impact of measurement period adjustments		289
Classified as held for sale		(1,625)
Effect of exchange rate fluctuations	(127)	(16,877)
Closing balance	592,780	592,907
High Tech and Manufacturing
Goodwill [Roll Forward]
Opening balance	682,553	698,650
Impact of measurement period adjustments		1,357
Classified as held for sale		0
Effect of exchange rate fluctuations	(225)	(17,454)
Closing balance	$ 682,328	$ 682,553

- Definition

Amount after accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.

+ References + Details

Income taxes - Schedule of components of deferred tax balances (Detail) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Deferred tax assets
Net operating loss carryforwards	$ 86,556	$ 49,810
Accrued expenses and other liabilities	77,516	72,588
Allowance for credit losses	5,772	8,441
Property, plant and equipment, net	8,934	7,474
Lease liabilities	45,295	51,913
Share-based compensation	33,490	32,777
Intangible assets, net	193,073	179,815
Retirement benefits	6,375	8,629
Contract liabilities	10,498	7,452
Tax credit carryforwards	22,449	17,199
Others	13,593	21,902
Total deferred tax assets	503,551	458,000
Less: Valuation allowance	(101,438)	(222,655)	$ (212,192)	$ (206,011)
Total deferred tax assets, net of valuation allowance	402,113	235,345
Deferred tax liabilities
Intangible assets, net	4	128
Property, plant and equipment, net	1,120	1,290
Right-of use assets	37,248	40,946
Retirement benefits	2,648	4,175
Investments in foreign subsidiaries not indefinitely reinvested	9,177	1,663
Derivative instruments	1,318	2,344
Goodwill	52,603	43,173
Others	10,780	10,319
Total deferred tax liabilities	114,898	104,038
Net of deferred tax assets and liabilities	287,215	131,307
Deferred tax assets	298,921	135,483
Deferred tax liabilities	$ 11,706	$ 4,176

Leases - Schedule of other information on leases (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Leases [Abstract]
Weighted-average remaining lease term—finance leases	1 year 10 months 28 days	2 years 7 days	2 years 3 months 18 days
Weighted-average remaining lease term—operating leases	5 years 21 days	5 years 4 months 28 days	5 years 9 months 3 days
Weighted-average discount rate—finance leases	6.54%	5.72%	5.70%
Weighted-average discount rate—operating leases	8.33%	7.80%	6.98%
Operating cash outflows for finance leases	$ 1,332	$ 1,532	$ 2,592
Operating cash outflows for operating leases	70,176	79,037	80,159
Financing cash outflows for finance leases	$ 12,165	$ 12,810	$ 13,926

Fair value measurements - Schedule of roll-forward of fair value of earn-out consideration categorized as level 3 in fair value hierarchy (Detail) - Business Acquisition Contingent Consideration - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Opening balance	$ 2,517	$ 5,406
Payments made on earn-out consideration	(2,399)	(2,437)
Change in fair value of earn-out consideration	(118)	(452)
Closing balance	$ 0	$ 2,517

Income taxes - Schedule of income tax expense (benefit) attributable to income from continuing operations (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Current tax expense:
Domestic (U.S. federal)	$ 20,222	$ 17,525	$ 34,538
Domestic (U.S. state)	7,558	4,582	5,605
Foreign (other than U.S.)	101,121	118,876	82,801
Current Income Tax Expense (Benefit), Total	128,901	140,983	122,944
Deferred tax expense (benefit):
Domestic (U.S. federal)	(122,166)	(10,481)	(6,039)
Domestic (U.S. state)	(32,112)	(1,910)	232
Foreign (other than U.S.)	(3,654)	(16,760)	(3,456)
Deferred Income Tax Expense (Benefit), Total	(157,932)	(29,151)	(9,263)
Reported income tax expense (benefit)	(29,031)	$ 111,832	$ 113,681
Intellectual property
Deferred tax expense (benefit):
Domestic (U.S. federal)	138,390
Domestic (U.S. state)	33,800
Reported income tax expense (benefit)	$ (169,945)

Short-term borrowings	12 Months Ended
Short-term borrowings	Dec. 31, 2023
Debt Disclosure [Abstract]
Short-term borrowings	Short-term borrowings The Company has the following borrowing facilities: (a)Fund-based and non-fund-based credit facilities with banks, which are available for operational requirements in the form of overdrafts, letters of credit, guarantees and short-term loans. As of December 31, 2022 and 2023, the limits available were $22,882 and $23,302, respectively, of which $5,392 and $9,336, respectively, was utilized, constituting non-funded drawdown. (b)A fund-based and non-fund based revolving credit facility of $650,000, which the Company obtained by entering into the 2022 Credit Agreement on December 13, 2022. The term loan and revolving credit facility under the 2022 Credit Agreement expire on December 13, 2027. (c)Borrowings under the 2022 Credit Agreement bear interest at a rate equal to, at the election of the Company, either Adjusted Term SOFR (which is the rate per annum equal to (a) Term SOFR (the forward-looking secured overnight financing rate) plus (b) a Term SOFR Adjustment of 0.10% per annum, but in no case lower than 0.0%) plus an applicable margin equal to 1.375% per annum or a base rate plus an applicable margin equal to 0.375% per annum. The unutilized amount on the revolving credit facilities under the 2018 Credit Agreement and the 2022 Credit Agreement bore a commitment fee of 0.20% as of December 31, 2022 and 2023. As of December 31, 2022 and 2023, a total of $153,658 and $11,627, respectively, was utilized, of which $151,000 and $10,000, respectively, constituted funded drawdown and $2,658 and $1,627, respectively, constituted non-funded drawdown. The 2022 Credit Agreement contains certain customary covenants, including a maximum leverage covenant and a minimum interest coverage ratio. During the year ended December 31, 2023, the Company was in compliance with the financial covenants of the 2022 Credit Agreement.

Earnings Per Share - Narrative (Detail) - shares	12 Months Ended
Earnings Per Share - Narrative (Detail) - shares	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Earnings Per Share [Abstract]
Number of stock awards outstanding but not included in the computation of diluted earnings per common share	2,289,623	2,734,825	1,663,219

Net revenues (Tables)

12 Months Ended

Dec. 31, 2023

Revenues [Abstract]

Schedule of net revenues disaggregated by customer

In the following table, the Company’s revenue is disaggregated by the nature of services provided:


	Year ended December 31,
	2021		2022		2023
Data-Tech-AI	$	1,692,281	$	1,959,889	$	1,993,059
Digital Operations	2,329,930		2,411,283		2,483,829
Total net revenues	$	4,022,211	$	4,371,172	$	4,476,888

Schedule of details of Company's contract liabilities

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


	As of December 31,
	2022		2023
Contract assets (Note a)	$	18,347	$	33,370
Contract liabilities (Note b)
Deferred transition revenue	$	128,726	$	116,577
Advance from customers	$	88,056	$	55,251

(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.

Schedule of estimated revenue expected to be recognized in the future related to remaining performance obligation

The following table includes estimated revenue expected to be recognized in the future related to remaining performance obligations as of December 31, 2023:


Particulars	Total		Less than 1 year		1-3 years		3-5 years		After 5 years
Transaction price allocated to remaining performance obligations	$	171,828	$	112,435	$	47,246	$	11,864	$	283

Schedule of contract cost assets

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


	As of December 31, 2022				As of December 31, 2023
Particulars	Sales incentive programs		Transition activities		Sales incentive programs		Transition activities
Opening balance	$	32,296	$	206,498	$	34,805	$	181,865
Closing balance	34,805		181,865		41,964		160,579
Amortization	26,769		89,398		29,814		88,913

Fair value measurements - Schedule of fair value of assets and liabilities, including derivative instruments, at fair value on a recurring basis (Detail) - Fair Value, Measurements, Recurring - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative instruments	$ 22,307	$ 21,687
Deferred compensation plan assets	51,983	40,261
Total	74,290	61,948
Earn-out consideration		2,517
Derivative instruments	17,363	38,817
Deferred compensation plan liability	51,354	39,654
Total	68,717	80,988
(Level 1)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative instruments	0	0
Deferred compensation plan assets	0	0
Total	0	0
Earn-out consideration		0
Derivative instruments	0	0
Deferred compensation plan liability	0	0
Total	0	0
(Level 2)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative instruments	22,307	21,687
Deferred compensation plan assets	0	0
Total	22,307	21,687
Earn-out consideration		0
Derivative instruments	17,363	38,817
Deferred compensation plan liability	0	0
Total	17,363	38,817
(Level 3)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative instruments	0	0
Deferred compensation plan assets	51,983	40,261
Total	51,983	40,261
Earn-out consideration		2,517
Derivative instruments	0	0
Deferred compensation plan liability	51,354	39,654
Total	$ 51,354	$ 42,171

Leases - Schedule of components of lease cost for operating and finance leases (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Finance lease cost:
Amortization of ROU assets	$ 11,058	$ 13,132	$ 15,549
Interest on lease liabilities	1,332	1,532	2,538
Operating lease cost	60,629	68,172	81,637
Short-term lease cost	1,963	1,563	1,057
Variable lease cost	6,785	6,898	5,307
Total lease cost	$ 81,767	$ 91,297	$ 106,088

Stock-based compensation (Tables)

12 Months Ended

Dec. 31, 2023

Share-Based Payment Arrangement [Abstract]

Schedule of significant assumptions used in determining fair value of options granted

The following table shows the significant assumptions used in connection with the determination of the fair value of options granted in 2021 and 2022. No options were granted in 2023.


	2021			2022
Dividend yield	0.84%	—	1.08%	0.96%
Expected life (in months)	84			84
Risk-free rate of interest for expected life	1.12%	—	1.37%	1.71%
Volatility	26.05%	—	26.18%	26.29%

Schedule of stock option activity

A summary of stock option activity during the years ended December 31, 2021, 2022 and 2023 is set out below:


	Year ended December 31, 2021
	Shares arising out of options		Weighted average exercise price	Weighted average remaining contractual life (years)	Aggregate intrinsic value
Outstanding as of January 1, 2021	7,347,241		26.41	5.7	—
Granted	1,831,180		43.98	—	—
Forfeited	(25,000)		31.50	—	—
Expired	—		—	—	—
Exercised	(1,145,125)		20.23	—	30,463
Outstanding as of December 31, 2021	8,008,296		31.30	6.1	$	174,428
Vested as of December 31, 2021 and expected to vest thereafter (Note a)	7,422,919		30.51	6.1	$	167,551
Vested and exercisable as of December 31, 2021	3,117,333		24.17	3.4	$	90,117
Weighted average grant-date fair value of options granted during the period	$	11.35


	Year ended December 31, 2022
	Shares arising out of options		Weighted average exercise price		Weighted average remaining contractual life (years)	Aggregate intrinsic value
Outstanding as of January 1, 2022	8,008,296		$	31.30	6.1	—
Granted	475,695		52.12		—	—
Forfeited	(70,841)		41.46		—	—
Expired	—		—		—	—
Exercised	(665,036)		22.11		—	15,752
Outstanding as of December 31, 2022	7,748,114		$	33.27	5.6	$	105,261
Vested as of December 31, 2022 and expected to vest thereafter (Note a)	7,287,127		$	32.59	5.6	$	103,474
Vested and exercisable as of December 31, 2022	3,211,699		$	25.35	3.3	$	67,347
Weighted average grant-date fair value of options granted during the period	$	14.19


	Year Ended December 31, 2023
	Shares arising out of options	Weighted average exercise price		Weighted average remaining contractual life (years)	Aggregate intrinsic value
Outstanding as of January 1, 2023	7,748,114	$	33.27	5.6	—
Granted	—	—		—	—
Forfeited	(319,646)	41.06		—	—
Expired	(53,990)	43.94		—	—
Exercised	(1,376,330)	20.17		—	29,255
Outstanding as of December 31, 2023	5,998,148	$	35.77	5.5	$	19,341
Vested as of December 31, 2023 and expected to vest thereafter (Note a)	5,784,672	$	35.38	5.5	$	19,332
Vested and exercisable as of December 31, 2023	3,161,392	$	30.42	4.3	$	15,069
Weighted average grant-date fair value of options granted during the period	—

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

Schedule of RSU activity

A summary of RSU activity during the years ended December 31, 2021, 2022 and 2023 is set out below:


	Year ended December 31, 2021
	Number of Restricted Share Units	Weighted Average Grant Date Fair Value
Outstanding as of January 1, 2021	860,308	$	36.44
Granted	466,702	44.00
Vested (Note b)	(501,273)	34.41
Forfeited	(66,230)	38.02
Outstanding as of December 31, 2021	759,507	$	42.29
Expected to vest (Note a)	654,594


	Year ended December 31, 2022
	Number of Restricted Share Units	Weighted Average Grant Date Fair Value
Outstanding as of January 1, 2022	759,507	$	42.29
Granted	206,280	45.66
Vested (Note c)	(274,521)	43.23
Forfeited	(111,644)	42.69
Outstanding as of December 31, 2022	579,622	$	42.97
Expected to vest (Note a)	527,621


	Year ended December 31, 2023
	Number of Restricted Share Units	Weighted Average Grant Date Fair Value
Outstanding as of January 1, 2023	579,622	$	42.97
Granted	1,047,905	42.77
Vested (Note d)	(510,057)	42.77
Forfeited	(80,854)	42.96
Outstanding as of December 31, 2023	1,036,616	$	42.87
Expected to vest (Note a)	953,972

18. Stock-based compensation (Continued)

(a)RSUs expected to vest after considering an estimated forfeiture rate.

(b)461,640 RSUs that vested during the period were net settled upon vesting by issuing 300,944 shares (net of minimum statutory tax withholding). 39,633 RSUs vested in the year ended December 31, 2021, in respect of which 39,515 shares were issued during the period ended December 31, 2023 after withholding shares to the extent of minimum statutory withholding taxes. 7,863 RSUs vested in the year ended December 31, 2021, in respect of which 5,496 shares were issued during the period ended December 31, 2022 after withholding shares to the extent required to satisfy minimum statutory withholding obligations.

(c)28,866 RSUs that vested during the period were net settled upon vesting by issuing 19,992 shares (net of minimum statutory tax withholding). 199,297 RSUs vested in the year ended December 31, 2022, in respect of which 120,858 shares were issued during the period ended December 31, 2023 after withholding shares to the extent of minimum statutory withholding taxes. 46,358 RSUs vested in the year ended December 31, 2022, shares in respect of which will be issued in 2024 after withholding shares to the extent of minimum statutory withholding taxes.

(d)453,761 RSUs vested during the period were net settled upon vesting by issuing 296,656 shares (net of minimum statutory tax withholding). 56,296 RSUs vested in the year ended December 31, 2023, shares in respect of which will be issued in 2024 after withholding shares to the extent of minimum statutory withholding taxes.

Schedule of significant assumptions used in determining fair value of performance units

The fair value of each PU granted in 2023 to employees was estimated on the date of grant using the following valuation assumptions:


	Year ended December 31, 2023
Dividend yield	1.22	%	—	1.52	%
Expected life (years)	2.54		—	2.80
Risk-free rate of interest for expected life	3.80	%	—	4.44	%
Volatility	24.03	%	—	24.71	%

Schedule of performance units activity

A summary of PU activity during the years ended December 31, 2021, 2022 and 2023 is set out below:


	Year ended December 31, 2021
	Number of Performance Units	Weighted Average Grant Date Fair Value		Maximum Shares Eligible to Receive
Outstanding as of January 1, 2021	4,876,196	$	34.56	4,876,196
Granted	1,340,877	44.06		2,681,754
Vested (Note b)	(1,784,140)	30.66		(1,784,140)
Forfeited	(258,258)	39.97		(320,098)
Adjustment upon final determination of level of performance goal achievement (Note c)	408,480	43.99
Adjustment upon final determination of level of performance goal achievement (Note d)				(870,557)
Outstanding as of December 31, 2021	4,583,155	$	39.40	4,583,155
Expected to vest (Note a)	4,263,803


	Year ended December 31, 2022
	Number of Performance Units	Weighted Average Grant Date Fair Value		Maximum Shares Eligible to Receive
Outstanding as of January 1, 2022	4,583,155	$	39.40	4,583,155
Granted	1,590,794	44.50		3,181,588
Vested (Note e)	(2,161,789)	34.61		(2,161,789)
Forfeited	(487,909)	43.52		(642,512)
Adjustment upon final determination of level of performance goal achievement (Note f)	46,700	44.20
Adjustment upon final determination of level of performance goal achievement (Note g)				(1,389,491)
Outstanding as of December 31, 2022	3,570,951	$	44.07	3,570,951
Expected to vest (Note a)	3,224,941

18. Stock-based compensation (Continued)


	Year ended December 31, 2023
	Number of Performance Units	Weighted Average Grant Date Fair Value		Maximum Shares Eligible to Receive
Outstanding as of January 1, 2023	3,570,951	$	44.07	3,570,951
Granted	986,891	43.99		2,368,538
Vested (Note h)	(647,549)	42.53		(647,549)
Forfeited	(357,362)	44.19		(411,551)
Adjustment upon final determination of level of performance goal achievement (Note i)	96,668	44.50		96,668
Outstanding as of December 31, 2023	3,649,599	$	44.32	4,977,057
Expected to vest (Note a)	3,282,005

(a)PUs expected to vest are based on the probable achievement of the performance targets after considering an estimated forfeiture rate.

(b)Vested PUs in the year 2021 were net settled upon vesting by issuing 1,102,440 shares (net of minimum statutory tax withholding).

(c)Represents a 31.20% increase in the number of target shares expected to vest as a result of achievement of higher-than-target performance for PUs granted in 2021, partially offset by an adjustment made in March 2021 to the number of shares subject to the PUs granted in 2020 upon certification of the level of achievement of the performance targets underlying such awards.

(d)Represents the difference between the maximum number of shares achievable and the number of shares expected to vest under the PU awards granted in 2021 based on the level of achievement of the performance goals. Also includes an adjustment made in March 2021 to the number of shares subject to the PUs granted in 2020 upon certification of the level of achievement of the performance targets underlying such awards.

(e)2,161,789 PSUs that vested during the year 2022 were net settled upon vesting by issuing 1,300,511 shares (net of minimum statutory tax withholding).

(f)Represents a 1.31% increase in the number of target shares expected to vest as a result of achievement of higher-than-target performance for PUs granted in 2022, partially offset by an adjustment made in March 2022 to the number of shares subject to the PUs granted in 2021 upon certification of the level of achievement of the performance targets underlying such awards.

(g)Represents the difference between the maximum number of shares achievable and the number of shares expected to vest under the PU awards granted in 2022 based on the level of achievement of the performance goals. Also includes an adjustment made in March 2022 to the number of shares subject to the PUs granted in 2021 upon certification of the level of achievement of the performance targets underlying such awards.

(h)647,549 PSUs that vested during the year 2023 were net settled upon vesting by issuing 412,275 shares (net of minimum statutory tax withholding).

(i)Represents an adjustment made in March 2023 to the number of shares subject to the PUs granted in 2022 upon certification of the level of achievement of the performance targets underlying such awards.

As of December 31, 2023, the total remaining unrecognized stock-based compensation cost related to PUs amounted to $42,615, which will be recognized over the weighed average remaining requisite vesting period of 1.6 years.

Audit Information	12 Months Ended
Audit Information	Dec. 31, 2023
Auditor Information [Abstract]
Auditor name	KPMG Assurance and Consulting Services LLP
Auditor location	Mumbai, Maharashtra, India
Auditor firm ID	2115

Employee Benefit Plans - Schedule of weighted average assumptions used to determine benefit obligations, Philippines Plan (Detail) - Benefit obligations of Philippines Plan	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Defined Benefit Plan Disclosure [Line Items]
Discount rate	8.54%	9.80%
Minimum
Defined Benefit Plan Disclosure [Line Items]
Rate of increase in compensation per annum	5.80%	5.30%

Segment Reporting - Narrative (Details)	3 Months Ended
Segment Reporting - Narrative (Details)	Jun. 30, 2022 segment
Segment Reporting [Abstract]
Number of reportable segments	3

Summary of Significant Accounting Policies - Schedule of estimated useful lives of intangible assets acquired (Detail)	Dec. 31, 2023
Customer-related intangible assets \| Minimum
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets estimated useful lives	1 year
Customer-related intangible assets \| Maximum
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets estimated useful lives	9 years
Marketing-related intangible assets \| Minimum
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets estimated useful lives	1 year
Marketing-related intangible assets \| Maximum
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets estimated useful lives	8 years
Technology-related intangible assets \| Minimum
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets estimated useful lives	2 years
Technology-related intangible assets \| Maximum
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets estimated useful lives	10 years

Summary of significant accounting policies (Policies)

12 Months Ended

Dec. 31, 2023

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

Business combinations

Goodwill

Other intangible assets


Customer-related intangible assets	1	-	9 years
Marketing-related intangible assets	1	-	8 years
Technology-related intangible assets	2	-	10 years

Financial instruments and concentration of credit risk

(d) Financial instruments and concentration of credit risk

Accounts receivable

(e) Accounts receivable

2. Summary of significant accounting policies (Continued)

Revenue recognition

(f) Revenue Recognition

2. Summary of significant accounting policies (Continued)

Leases

(g) Leases

The carrying value of ROU assets is reviewed for impairment, similar to long-lived assets, whenever events or changes in circumstances indicate that the carrying amounts may not be recoverable.

2. Summary of significant accounting policies (Continued)

Significant judgements

Cost of revenue

(h) Cost of revenue

Selling, general and administrative expenses

(i) Selling, general and administrative expenses

Credit losses

(j) Credit losses

2. Summary of significant accounting policies (Continued)

Cash and cash equivalents

(k) Cash and cash equivalents

Cash and cash equivalents consist of cash and bank balances and all highly liquid investments purchased with an original maturity of three months or less.

Short- term investments

(l) Short-term investments

Property, plant and equipment, net

(m) Property, plant and equipment, net

The Company depreciates and amortizes all property, plant and equipment using the straight-line method over the following estimated economic useful lives of the assets:


	Years
Buildings	40
Furniture and fixtures	4
Computer equipment and servers	4
Plant, machinery and equipment	4
Computer software	4	-	7
Leasehold improvements	Lease period or 10 years, whichever is less
Vehicles	3	-	4

Impairment of long-lived assets

(n) Impairment of long-lived assets

Foreign currency

(o) Foreign currency

Derivative instruments and hedging activities

(p) Derivative instruments and hedging activities

2. Summary of significant accounting policies (Continued)

Income taxes

(q) Income taxes

Employee benefit plans

(r) Employee benefit plans

Deferred compensation plans

(s) Deferred Compensation Plans

Stock-based compensation

(t) Stock-based compensation

Forfeitures are estimated at the time of grant and revised, if necessary, in subsequent periods if actual forfeitures differ from such estimates.

Earnings (loss) per share

(u) Earnings (loss) per share

Commitments and contingencies

(v) Commitments and contingencies

Debt restructuring

(w) Debt restructuring

Assets held for sale policy

(x) Assets held for sale

When assets are classified as held for sale, the Company does not record any depreciation and amortization for the respective property, plant and equipment and intangibles.

Recently issued accounting pronouncements

(y) Recently issued accounting pronouncements

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

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

2. Summary of significant accounting policies (Continued)

Property, Plant and Equipment, Net - Narrative (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Line Items]
Depreciation	$ 72,530	$ 86,849	$ 109,124
Property, plant and equipment, disposals	377
Accumulated depreciation, disposal of property, plant and equipment	355
Depreciation expense on property, plant and equipment
Property, Plant and Equipment [Line Items]
Depreciation	50,445	54,603	62,159
Computer software
Property, Plant and Equipment [Line Items]
Depreciation	2,429	4,703	5,842
Effect of reclassification of foreign exchange (gains) losses
Property, Plant and Equipment [Line Items]
Depreciation	$ (24)	$ 306	$ (430)

Other operating (income) expense, net (Tables)

12 Months Ended

Dec. 31, 2023

Other Income and Expenses [Abstract]

Schedule of other operating (income) expense, net


	Year ended December 31,
	2021		2022		2023
Write-down of intangible assets and property, plant and equipment^	$	915	$	1,377	$	—
Write-down of operating lease right-of-use assets and other assets^*	—		20,307		—
Impairment charge on assets classified as held for sale^	—		32,575		—
Change in fair value of earn out consideration and deferred consideration (relating to business acquisitions)	(750)		(452)		(118)
Loss on the sale of business classified as held for sale^	—		—		802
Gain on termination of lease^*	—		—		(4,874)
Other operating (income) expense	(1,368)		(612)		(526)
Other operating (income) expense, net	$	(1,203)	$	53,195	$	(4,716)

^ Refer to Notes 8, 10 and 27 for additional information about other operating (income) expense, net for the years ended December 31, 2021, 2022 and 2023.

* Of the total write-down, $20,307 and $(4,874) pertains to restructuring charges for the years ended December 31, 2022 and 2023, respectively. No such charges were recorded in the year ended December 31, 2021. Refer to Notes 12 and 27 for additional information.

Restructuring	12 Months Ended
Restructuring	Dec. 31, 2023
Restructuring and Related Activities [Abstract]
Restructuring	Restructuring In 2022, the Company implemented a flexible, hybrid global delivery model in line with the Company's long-term strategy that incorporates a mix of offshore, onshore, near-shore, and remote working. As a result, the Company determined that certain leases and employee roles were no longer needed. Accordingly, the Company recorded a $38,815 restructuring charge relating to the abandonment of leased office premises and an employee severance charge. Of the total charge of $38,815, $21,684 was a non-cash charge (including $1,377 related to writing down certain property, plant and equipment) recorded as other operating expense, which pertains to the abandonment of various leased office premises. The Company has sought out one or more third parties to sublease certain office premises from the Company, wherever applicable, instead of abandoning them. However, the Company has not been successful in such attempts, and the Company believes it is unlikely that it will be able to sublease such premises in the foreseeable future. The Company also recorded a severance charge of $17,131, which was paid during the year ended December 31, 2022 related to a focused reduction in the Company's workforce. In 2023, the Company successfully terminated a lease agreement involving leased premises that were abandoned as part of the 2022 restructuring described above. Accordingly, effective upon the lease termination date, the Company recorded a gain in other operating (income) expense of $4,874.

Leases (Tables)

12 Months Ended

Dec. 31, 2023

Leases [Abstract]

Schedule of components of lease cost for operating and finance leases

The components of lease cost for operating and finance leases for the years ended December 31, 2021, 2022 and 2023 are summarized below:


	Year ended December 31, 2021		Year ended December 31, 2022		Year ended December 31, 2023
Finance lease cost:
Amortization of ROU assets (Note a)	15,549		13,132		11,058
Interest on lease liabilities (Note b)	2,538		1,532		1,332
Operating lease cost (Note c)	81,637		68,172		60,629
Short-term lease cost (Note c)	1,057		1,563		1,963
Variable lease cost (Note c)	5,307		6,898		6,785
Total lease cost	$	106,088	$	91,297	$	81,767

a)Included in “depreciation and amortization” in the consolidated statements of income.

b)Included in “interest income (expense), net” in the consolidated statements of income.

c)Included in “cost of revenue” and “selling, general and administrative expenses” in the consolidated statements of income.

Schedule of other information on leases


	Year ended December 31, 2021		Year ended December 31, 2022		Year ended December 31, 2023
Weighted-average remaining lease term—finance leases	2.3 years		2.02 years		1.91 years
Weighted-average remaining lease term—operating leases	5.76 years		5.41 years		5.06 years
Weighted-average discount rate—finance leases	5.70	%	5.72	%	6.54	%
Weighted-average discount rate—operating leases	6.98	%	7.80	%	8.33	%


	Year ended December 31, 2021		Year ended December 31, 2022		Year ended December 31, 2023
Cash paid for amounts included in the measurement of lease liabilities
Operating cash outflows for finance leases	$	2,592	$	1,532	$	1,332
Operating cash outflows for operating leases	$	80,159	$	79,037	$	70,176
Financing cash outflows for finance leases	$	13,926	$	12,810	$	12,165

Schedule of future minimum lease payments under operating lease arrangements

The following table reconciles the undiscounted cash flows for the Company’s operating and finance leases as of December 31, 2022 to the finance and operating lease liabilities recorded on the Company’s consolidated balance sheets:


Period range	Finance lease		Operating lease
2023	$	16,382	$	69,902
2024	8,681		61,017
2025	3,000		46,979
2026	830		40,638
2027	119		30,100
Thereafter	—		52,466
Total lease payments	$	29,012	$	301,102
Less: Imputed interest	1,625		56,641
Total lease liabilities	$	27,387	$	244,461

Schedule of future minimum lease payments under finance lease arrangements

The following table reconciles the undiscounted cash flows for the Company’s operating and finance leases as of December 31, 2023 to the operating and finance lease liabilities recorded on the Company’s consolidated balance sheets:


Period range	Finance lease		Operating lease
2024	$	11,779	$	65,016
2025	4,061		51,690
2026	2,403		48,686
2027	930		40,886
2028	198		26,719
Thereafter	—		35,177
Total lease payments	$	19,371	$	268,174
Less: Imputed interest	1,660		49,846
Total lease liabilities	$	17,711	$	218,328

Consolidated Statements of Equity - USD ($) $ in Thousands	Total	Common shares	Additional Paid-in Capital	Retained Earnings	Accumulated Other Comprehensive Income (Loss)
Beginning balance, value (in shares) at Dec. 31, 2020		189,045,661
Beginning balance, value at Dec. 31, 2020	$ 1,834,229	$ 1,885	$ 1,636,026	$ 741,658	$ (545,340)
Issuance of common shares on exercise of options (Note 18) (in shares)	1,145,125	1,145,125
Issuance of common shares on exercise of options (Note 18)	$ 23,168	$ 11	23,157
Issuance of common shares under the employee stock purchase plan (Note 18) (in shares)		285,657
Issuance of common shares under the employee stock purchase plan (Note 18)	11,883	$ 3	11,880
Net settlement on vesting of restricted share units (Note 18) (in shares)		335,036
Net settlement on vesting of restricted share units (Note 18)	(7,556)	$ 3	(7,559)
Net settlement on vesting of performance units (Note 18) (in shares)		1,102,440
Net settlement on vesting of performance units (Note 18)	$ (28,290)	$ 11	(28,301)
Stock repurchased and retired (Note 19) (in shares)	(6,577,562)	(6,577,562)
Stock repurchased and retired (Note 19)	$ (298,087)	$ (66)		(298,021)
Expenses related to stock repurchased (Note 19)	(132)			(132)
Stock-based compensation expense (Note 18)	81,968		81,968
Others	(6)		(6)
Comprehensive income (loss):
Net income	369,448			369,448
Other comprehensive income (loss)	(9,013)				(9,013)
Dividend	(80,479)			(80,479)
End balance, value (in shares) at Dec. 31, 2021		185,336,357
End balance, value at Dec. 31, 2021	$ 1,897,133	$ 1,847	1,717,165	732,474	(554,353)
Issuance of common shares on exercise of options (Note 18) (in shares)	665,036	665,036
Issuance of common shares on exercise of options (Note 18)	$ 14,701	$ 7	14,694
Issuance of common shares under the employee stock purchase plan (Note 18) (in shares)		324,783
Issuance of common shares under the employee stock purchase plan (Note 18)	13,050	$ 3	13,047
Net settlement on vesting of restricted share units (Note 18) (in shares)		74,934
Net settlement on vesting of restricted share units (Note 18)	(421)	$ 1	(422)
Net settlement on vesting of performance units (Note 18) (in shares)		1,300,511
Net settlement on vesting of performance units (Note 18)	$ (44,391)	$ 13	(44,404)
Stock repurchased and retired (Note 19) (in shares)	(4,777,205)	(4,777,205)
Stock repurchased and retired (Note 19)	$ (213,986)	$ (48)		(213,938)
Expenses related to stock repurchased (Note 19)	(96)			(96)
Stock-based compensation expense (Note 18)	77,373		77,373
Comprehensive income (loss):
Net income	353,404			353,404
Other comprehensive income (loss)	(178,772)				(178,772)
Dividend	$ (91,837)			(91,837)
End balance, value (in shares) at Dec. 31, 2022	182,924,416	182,924,416
End balance, value at Dec. 31, 2022	$ 1,826,158	$ 1,823	1,777,453	780,007	(733,125)
Issuance of common shares on exercise of options (Note 18) (in shares)	1,376,330	1,376,330
Issuance of common shares on exercise of options (Note 18)	$ 27,755	$ 14	27,741
Issuance of common shares under the employee stock purchase plan (Note 18) (in shares)		337,875
Issuance of common shares under the employee stock purchase plan (Note 18)	11,730	$ 3	11,727
Net settlement on vesting of restricted share units (Note 18) (in shares)		457,029
Net settlement on vesting of restricted share units (Note 18)	(10,501)	$ 5	(10,506)
Net settlement on vesting of performance units (Note 18) (in shares)		412,275
Net settlement on vesting of performance units (Note 18)	$ (11,043)	$ 4	(11,047)
Stock repurchased and retired (Note 19) (in shares)	(6,013,793)	(6,013,793)
Stock repurchased and retired (Note 19)	$ (225,379)	$ (60)		(225,319)
Expenses related to stock repurchased (Note 19)	(720)			(720)
Stock-based compensation expense (Note 18)	88,576		88,576
Comprehensive income (loss):
Net income	631,255			631,255
Other comprehensive income (loss)	10,575				10,575
Dividend	$ (100,014)			(100,014)
End balance, value (in shares) at Dec. 31, 2023	179,494,132	179,494,132
End balance, value at Dec. 31, 2023	$ 2,248,392	$ 1,789	$ 1,883,944	$ 1,085,209	$ (722,550)

Property, plant and equipment, net (Tables)

12 Months Ended

Dec. 31, 2023

Property, Plant and Equipment [Abstract]

Schedule of property, plant and equipment, net

Property, plant and equipment, net consist of the following:


	As of December 31,
	2022		2023
Land	$	6,662	$	6,652
Buildings	38,376		45,596
Furniture and fixtures	47,076		46,652
Computer equipment and servers	300,501		311,320
Plant, machinery and equipment	98,515		93,744
Computer software	118,547		118,646
Leasehold improvements	102,248		111,308
Vehicles	110		78
Capital work in progress	54,330		46,138
Property, plant and equipment, gross	$	766,365	$	780,134
Less: Accumulated depreciation, amortization and impairment	(585,607)		(590,331)
Property, plant and equipment, net	$	180,758	$	189,803

Employee benefit plans

12 Months Ended

Dec. 31, 2023

Retirement Benefits [Abstract]

Employee benefit plans

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

Defined benefit plans

In accordance with Indian law, the Company provides a defined benefit retirement plan (the “Gratuity Plan”) covering substantially all of its Indian employees. The Gratuity Plan provides a lump-sum payment to vested employees upon retirement or termination of employment in an amount based on each employee’s salary and duration of employment with the Company. The Gratuity Plan benefit cost for the year is calculated on an actuarial basis. The Company contributes the required funding for all ascertained liabilities to the Gratuity Plan. Trustees administer contributions made to the trust, and contributions are invested in specific designated instruments as permitted by Indian law. The Company’s overall investment strategy is to invest predominantly in fixed income funds managed by asset management companies and a small portion in equity funds. These funds further invest in debt securities such as money market instruments, government securities and public and private bonds. During the years ended December 31, 2022 and 2023, all of the plan assets were primarily invested in debt securities.

In addition, in accordance with Mexican law, the Company provides certain termination benefits (the “Mexican Plan”) to all of its Mexican employees based on the age, duration of service and salary of each eligible employee. The full-year benefit cost of the Mexican Plan is calculated on an actuarial basis.

In addition, certain of the Company’s subsidiaries organized or operating in the Philippines and Japan have sponsored defined benefit retirement programs (respectively, the “Philippines Plan” and the “Japan Plan”). The full-year benefit costs of the Philippines Plan and the Japan Plan are calculated on an actuarial basis. Company contributions in respect of these plans are made to insurer-managed funds or to a trust. The trust contributions are further invested in government bonds.

In addition, in accordance with Israeli law, the Company provides certain termination benefits (the “Israeli Plan”) to all of its Israeli employees based on the age, duration of service and salary of each eligible employee. The full-year benefit cost of the Israeli Plan is calculated on an actuarial basis. The plan contributions are further invested into insurer managed funds.

Current service costs for defined benefit plans are accrued in the year to which they relate on a monthly basis. Actuarial gains or losses, or prior service costs, if any, resulting from amendments to the plans are recognized and amortized over the remaining period of service of the employees or over the average remaining life expectancies for inactive employees if most of the plan obligations are payable to inactive employees.

17. Employee benefit plans (Continued)

The following table sets forth the funded status of the Company’s defined benefit plans and the amounts recognized in the Company’s financial statements based on actuarial valuations carried out as of December 31, 2022 and 2023.


	As of December 31,
	2022		2023
Change in benefit obligation
Projected benefit obligation at the beginning of the year	$	91,782	$	86,999
Service cost	14,248		15,099
Actuarial loss/(Gain)	(2,136)		822
Interest cost	5,790		6,930
Benefits paid	(12,602)		(8,567)
Settlements	(875)		149
Curtailments	(6)		(6)
Loss/(Gain) on exchange rate changes	(9,202)		313
Projected benefit obligation at the end of the year	$	86,999	$	101,739
Change in fair value of plan assets
Fair value of plan assets at the beginning of the year	$	96,975	$	80,440
Employer contributions	2,350		8,851
Actual gain on plan assets	4,704		7,255
Benefits paid	(13,143)		(8,567)
Settlements	(824)		(657)
(Loss)/Gain on exchange rate changes	(9,622)		(637)
Fair value of plan assets at the end of the year	$	80,440	$	86,685
Funded status, end of year	$	(6,559)	$	(15,054)
Amounts recognized in the consolidated balance sheets
Non-current assets (recorded under other assets-others)	$	5,860	$	1,279
Current liabilities (recorded under accrued expenses and other current liabilities-retirement benefits)	(1,725)		(2,379)
Non-current liabilities (recorded under other liabilities- retirement benefits)	(10,694)		(13,954)
Funded status, end of year	$	(6,559)	$	(15,054)

The change in defined benefit obligation for the years ended December 31, 2022 and 2023 is largely due to changes in actuarial assumptions pertaining to discount rates and exchange rate fluctuations.

Amounts included in accumulated other comprehensive income (loss) as of December 31, 2021, 2022 and 2023 were as follows:


	As of December 31,
	2021		2022		2023
Net actuarial loss	$	(13,399)	$	(10,453)	$	(8,747)
Net prior service credit / (cost)	(300)		(124)		446
Deferred tax benefits	3,206		2,516		1,812
Other comprehensive income (loss), net	$	(10,493)	$	(8,061)	$	(6,489)

17. Employee benefit plans (Continued)

Changes in other comprehensive income (loss) during the year ended December 31, 2022 and 2023 were as follows:


	Year ended December 31,
	2022		2023
Net Actuarial (Loss) Gain	$	891	$	1,425
Amortization of net actuarial loss	662		673
Deferred tax (expense) benefits	(690)		(704)
Net prior service credit / (cost)	154		104
Curtailment	6		6
Settlements	49		2
Effect of exchange rate changes	1,360		66
Other comprehensive income (loss), net	$	2,432	$	1,572

Funded status for defined benefit plans

The accumulated benefit obligation for defined benefit plans in excess of plan assets as of December 31, 2022 and 2023 was as follows:


	As of December 31,
	2022		2023
Accumulated benefit obligation	$	12,328	$	14,756
Fair value of plan assets at the end of the year	$	3,822	$	3,295

The projected benefit obligation for defined benefit plans in excess of plan assets as of December 31, 2022 and 2023 was as follows:


	As of December 31,
	2022		2023
Projected benefit obligation	$	16,207	$	101,561
Fair value of plan assets at the end of the year	$	3,822	$	85,228

The amount of net projected benefit obligation and plan assets for all underfunded (including unfunded) defined benefit obligation plans was $12,386 and $16,333 as of December 31, 2022 and 2023, respectively, and was classified as liabilities in the consolidated balance sheets.

Net defined benefit plan costs for the years ended December 31, 2021, 2022 and 2023 include the following components:


	Year ended December 31,
	2021		2022		2023
Service costs	$	14,546	$	14,248	$	15,099
Interest costs	5,497		5,790		6,930
Amortization of actuarial loss	1,549		859		660
Expected return on plan assets	(6,239)		(5,949)		(5,008)
Settlements	519		127		140
Net defined benefit plan costs	$	15,872	$	15,075	$	17,821

Expected Contributions

The Company estimates that it will pay approximately $8,438 in fiscal 2024 related to contributions to defined benefit plans.

17. Employee benefit plans (Continued)

The weighted average assumptions used to determine the benefit obligations of the Indian Gratuity Plan as of December 31, 2022 and 2023 are presented below:


	As of December 31,
	2022				2023
Discount rate	7.45	%	-	7.70%	7.65%		-	7.90%
Rate of increase in compensation per annum	5.20	%	-	9.00%	5.20	%	-	9.00%

The weighted average assumptions used to determine the Indian Gratuity Plan costs for the years ended December 31, 2021, 2022 and 2023 are presented below:


	Year ended December 31,
	2021			2022			2023
Discount rate	4.45 %	-	5.90 %	5.25 %	-	6.45 %	7.45%	_	7.70%
Rate of increase in compensation per annum	5.20 %	-	9.00 %	4.60 %	-	8.00 %	5.20%	-	9.00%
Expected long term rate of return on plan assets per annum	7.00%		7.50%	7.00%	-	7.20%	7.00%

The weighted average assumptions used to determine the benefit obligations of the Mexican Plan as of December 31, 2022 and 2023 are presented below:


	As of December 31,
	2022		2023
Discount rate	9.30	%	9.40	%
Rate of increase in compensation per annum	5.50	%	5.50	%

The weighted average assumptions used to determine the costs of the Mexican Plan for the years ended December 31, 2021, 2022 and 2023 are presented below:


	Year ended December 31,
	2021		2022		2023
Discount rate	7.20	%	8.20	%	9.30	%
Rate of increase in compensation per annum	5.50	%	5.50	%	5.50	%

The weighted average assumptions used to determine the benefit obligations of the Philippines Plan as of December 31, 2022 and 2023 are presented below:


	As of December 31,
	2022	2023
Discount rate	9.80%	8.54%
Rate of increase in compensation per annum	5.30%	5.80%

The weighted average assumptions used to determine the costs of the Philippines Plan for the years ended December 31, 2021, 2022 and 2023 are presented below:


	Year ended December 31,
	2021		2022		2023
Discount rate	5.26	%	7.67	%	9.80	%
Rate of increase in compensation per annum	5.00	%	6.00	%	5.30	%
Expected long-term rate of return on plan assets per annum	2.00	%	2.00	%	2.00	%

17. Employee benefit plans (Continued)

The weighted average assumptions used to determine the benefit obligation of the Japan Plan as of December 31, 2022 and 2023 are presented below:


	As of December 31,
	2022			2023
Discount rate	0.14%	—	0.94%	0.28%	—	0.94%
Rate of increase in compensation per annum	0.00%			0.00%

The weighted average assumptions used to determine the costs of the Japan Plan for the years ended December 31, 2021, 2022 and 2023 are presented below:


	Year ended December 31,
	2021			2022			2023
Discount rate	0.170 %	-	0.410 %	0.14%	-	0.81%	0.14	%	-	0.94%
Rate of increase in compensation per annum	0.00 %			0.00 %			0.00%
Expected long term rate of return on plan assets per annum	1.77 %	-	3.12 %	1.77%	-	3.12%	1.77%

The expected returns on plan assets set forth above are based on the Company’s expectation of the average long-term rate of return expected to prevail over the next 15 to 20 years on the types of investments prescribed by applicable statute.

The Company evaluates these assumptions based on projections of the Company’s long-term growth and prevalent industry standards. Unrecognized actuarial loss is amortized over the average remaining service period of the active employees expected to receive benefits under the plan.

Investment and risk management strategy

The overall investment objective of the Company’s defined benefit plans is to match the duration of the plans’ assets to the plans’ liabilities while managing risk in order to meet defined benefit obligations. The plans’ future prospects, their current financial conditions, our current funding levels and other relevant factors suggest that the plans can tolerate some interim fluctuations in market value and rates of return in order to achieve long-term objectives without undue risk to the plans’ ability to meet their current benefit obligations.

Plan investments are exposed to risks including market, interest rate and operating risk. In order to mitigate significant concentrations of these risks, the assets are invested in a diversified portfolio primarily consisting of fixed income instruments, liquid assets, equities and debt.

The fair values of the Company’s plan assets as of December 31, 2022 and 2023 by asset category are as follows:


	As of December 31, 2022
	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)
Asset Category
Cash	2,423		2,423		—		—
Fixed income securities (Note a)	77,722		—		77,722		—
Other securities (Note b)	295		—		295		—
Total	$	80,440	$	2,423	$	78,017	$	—

17. Employee benefit plans (Continued)


	As of December 31, 2023
	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)
Asset Category
Cash	825		825		—		—
Fixed income securities (Note a)	85,569		—		85,569		—
Other securities (Note b)	291		—		291		—
Total	$	86,685	$	825	$	85,860	$	—

(a)Includes investments in funds that invest 100% of their assets in fixed income securities such as money market instruments, government securities and public and private bonds.

(b)Includes investments in funds that invest primarily in equity securities.

The expected benefit plan payments set forth below reflect expected future service:


Year ending December 31,
2024	$	18,145
2025	17,424
2026	20,268
2027	22,448
2028	23,057
2029 - 2033	108,672
	$	210,014

The Company’s expected benefit plan payments are based on the same assumptions that were used to measure the Company’s benefit obligations as of December 31, 2023.

Defined contribution plans

During the years ended December 31, 2021, 2022 and 2023, the Company contributed the following amounts to defined contribution plans in various jurisdictions:


	Year ended December 31,
	2021		2022		2023
India	$	37,508	$	43,805	$	47,979
U.S.	21,496		23,084		20,820
U.K.	19,874		20,763		19,197
China	24,988		26,514		27,077
Other regions	15,516		18,062		19,737
Total	$	119,382	$	132,228	$	134,810

17. Employee benefit plans (Continued)

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 provides a select group of U.S.-based members of Company management with the opportunity to defer from 1% to 80% of their base salary and from 1% to 100% of their qualifying bonus compensation (or such other minimums or maximums as determined by the Plan administrator from time to time) pursuant to the terms of the Plan. Participant deferrals are 100% vested at all times. The Plan also allows for discretionary supplemental employer contributions by the Company, in its sole discretion, which will be subject to a two-year vesting schedule (50% vesting on the one-year anniversary of approval of the contribution and 50% vesting on the second year anniversary of approval of the contribution) or such other vesting schedule as determined by the Company. However, no such contributions have been made by the Company to date.

The Plan also provides an option for participants to elect to receive deferred compensation and earnings thereon on either fixed date(s) no earlier than 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. Participants can elect to change or re-defer their rights to receive the deferred compensation until the 10th anniversary following their separation from service, subject to fulfillment of certain conditions. Each Plan participant’s compensation deferrals are credited or debited with notional investment gains and losses equal to the performance of selected hypothetical investment funds offered under the Plan and elected by the participant.

The Company has investments in funds held in Company-owned life insurance policies which are held in a Rabbi Trust that are classified as trading securities. Management determines the appropriate classification of the securities at the time they are acquired and evaluates the appropriateness of such classifications at each balance sheet date.

The liability for the deferred compensation plan was $39,654 and $51,354 as of December 31, 2022 and December 31, 2023, respectively, and is included in “accrued expenses and other current liabilities” and “other liabilities” in the consolidated balance sheets. In connection with the administration of the Plan, the Company has purchased Company-owned life insurance policies insuring the lives of certain employees. The cash surrender value of these policies was $40,261 and $51,983 as of December 31, 2022 and December 31, 2023, respectively. The cash surrender value of these insurance policies is included in “other assets” in the consolidated balance sheets. During the years ended December 31, 2021, 2022 and 2023, the change in the fair value of Plan assets was $4,229, $(7,580) and $7,506, respectively, which is included in “other income (expense), net,” in the consolidated statements of income. During the years ended December 31, 2021, 2022 and 2023, the change in the fair value of deferred compensation liabilities was $4,094, $(7,610) and $7,484, respectively, which is included in “selling, general and administrative expenses.”

- Definition

The entire disclosure for retirement benefits.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
-Section 50
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Reference 14: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

Income taxes - Schedule of components of income before income tax expense from continuing operations (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Domestic (U.S.)	$ 216,718	$ 44,903	$ 126,107
Foreign (other than U.S.)	385,506	420,333	357,022
Income before income tax expense (benefit)	$ 602,224	$ 465,236	$ 483,129

- Definition

Amount of income (loss) from continuing operations, including income (loss) from equity method investments, before deduction of income tax expense (benefit), and income (loss) attributable to noncontrolling interest.

+ References

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-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 942
-SubTopic 235
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-05(b)(2))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479557/942-235-S99-1

Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef
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-Topic 940
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-URI https://asc.fasb.org//1943274/2147481913/940-20-25-1

Reference 9: http://fasb.org/us-gaap/role/ref/legacyRef
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Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef
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-Paragraph 1
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-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1

+ Details

Consolidated Statements of Equity (Parenthetical) - $ / shares									12 Months Ended
	Dec. 22, 2023	Sep. 26, 2023	Jun. 26, 2023	Mar. 24, 2023	Feb. 09, 2023	Feb. 10, 2022	Feb. 09, 2021	Feb. 06, 2020	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Statement of Stockholders' Equity [Abstract]
Dividends per common share (in usd per share)	$ 0.1375	$ 0.1375	$ 0.1375	$ 0.1375	$ 0.1375	$ 0.125	$ 0.1075	$ 0.0975	$ 0.55	$ 0.50	$ 0.43

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Statement of Financial Position [Abstract]
Allowance for credit losses	$ 18,278	$ 20,442	$ 24,329	$ 27,707
Allowance for credit losses, other assets	$ 4,096	$ 3,198
Preferred shares, par value (in usd per share)	$ 0.01	$ 0.01
Preferred shares, authorized (in shares)	250,000,000	250,000,000
Preferred shares, issued (in shares)	0	0
Common shares, par value (in usd per share)	$ 0.01	$ 0.01
Common shares, authorized (in shares)	500,000,000	500,000,000
Common shares, issued (in shares)	179,494,132	182,924,416
Common shares, outstanding (in shares)	179,494,132	182,924,416

Property, Plant and Equipment, Net - Schedule of property, plant and equipment, net (Detail) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 780,134	$ 766,365
Less: Accumulated depreciation, amortization and impairment	(590,331)	(585,607)
Property, plant and equipment, net	189,803	180,758
Land
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	6,652	6,662
Buildings
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	45,596	38,376
Furniture and fixtures
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	46,652	47,076
Computer equipment and servers
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	311,320	300,501
Plant, machinery and equipment
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	93,744	98,515
Computer software
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	118,646	118,547
Leasehold improvements
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	111,308	102,248
Vehicles
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	78	110
Capital work in progress
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 46,138	$ 54,330

Income taxes - Schedule of change in total valuation allowance for deferred tax assets (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Opening valuation allowance	$ 222,655	$ 212,192	$ 206,011
Reduction during the year through continuing operations	(162,138)	(214)	(1,206)
Addition during the year through continuing operations	40,921	10,677	7,387
Closing valuation allowance	101,438	222,655	212,192
Net excess tax benefits on share-based compensation	5,274	$ 10,418	$ 7,773
Net operating loss carryforwards	426,761
Deferred tax assets related to net operating loss carryforwards, excluding state	73,218
Net operating loss of subsidiary, carried forward	$ 331,451

Employee Benefit Plans - Schedule of weighted average assumptions used to determine benefit obligations, Gratuity Plan (Detail) - Benefit obligations of Gratuity Plan	Dec. 31, 2023	Dec. 31, 2022
Minimum
Defined Benefit Plan Disclosure [Line Items]
Discount rate	7.65%	7.45%
Rate of increase in compensation per annum	5.20%	5.20%
Maximum
Defined Benefit Plan Disclosure [Line Items]
Discount rate	7.90%	7.70%
Rate of increase in compensation per annum	9.00%	9.00%

Capital stock	12 Months Ended
Capital stock	Dec. 31, 2023
Equity [Abstract]
Capital stock	Capital stock The Company’s authorized capital stock as of December 31, 2022 and 2023 consisted of 500 million common shares with a par value of $0.01 per share, and 250 million preferred shares with a par value of $0.01 per share. There were 182,924,416 and 179,494,132 common shares, and no preferred shares, issued and outstanding as of December 31, 2022 and 2023, respectively. Holders of common shares are entitled to one vote per share. Upon the liquidation, dissolution or winding up of the Company, common shareholders are entitled to receive a ratable share of the available net assets of the Company after payment of all debts and other liabilities. The common shares have no preemptive, subscription, redemption or conversion rights. The Company’s board of directors by resolution can establish one or more series of preferred shares having such par value, designations, dividend rates, relative voting rights, conversion or exchange rights, redemption rights, liquidation rights and other relative participation, optional or other rights, qualifications, limitations or restrictions as may be fixed by the board of directors without shareholder approval. Such rights, preferences, powers and limitations as may be established could also have the effect of discouraging an attempt to obtain control of the Company. These preferred shares are of the type commonly known as “blank-check” preferred shares. Under Bermuda law, the Company may declare and pay dividends from time to time unless there are reasonable grounds for believing that the Company is or would, after the payment, be unable to pay its liabilities as they become due or that the realizable value of its assets would thereby be less than the aggregate of its liabilities, its issued share capital, and its share premium accounts. Under the Company’s bye-laws, each common share is entitled to dividends if, as and when dividends are declared by the Company’s board of directors. There are no restrictions in Bermuda on the Company’s ability to transfer funds (other than funds denominated in Bermuda dollars) in or out of Bermuda or to pay dividends to U.S. residents who are holders of common shares. The Company’s ability to declare and pay cash dividends is restricted by its debt covenants. Share Repurchases The Board of Directors of the Company (the “Board”) has authorized repurchases of up to $2,250,000 under the Company’s existing share repurchase program, including $500,000 approved during the first quarter of 2023. 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. 19. Capital stock (Continued) During the years ended December 31, 2021, 2022 and 2023, the Company repurchased 6,577,562, 4,777,205 and 6,013,793 of its common shares, respectively, on the open market at a weighted average price of $45.32, $44.79 and $37.48 per share, respectively, for an aggregate cash amount of $298,087, $213,986 and $225,379, 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 years ended December 31, 2021, 2022 and 2023, retained earnings were reduced by direct costs, including taxes, related to share repurchases of $132, $96 and $720, respectively. $399,545 remained available for share repurchases under the Company's existing share repurchase program as of December 31, 2023. This repurchase program does not obligate us to acquire any specific number of shares and does not specify an expiration date. Dividend On February 9, 2021, the Company announced that its Board had approved a 10% increase in its quarterly cash dividend to $0.1075 per share, up from $0.0975 per share in 2020, representing an annual dividend of $0.43 per common share, up from $0.39 per share in 2020, payable to holders of the Company’s common shares. On March 19, 2021, June 23, 2021, September 24, 2021 and December 22, 2021, the Company paid dividends of $0.1075 per share, amounting to $20,115, $20,133, $20,213 and $20,018 in the aggregate, to shareholders of record as of March 10, 2021, June 11, 2021, September 10, 2021 and December 10, 2021, respectively. On February 10, 2022, the Company announced that its Board had approved a 16% increase in its quarterly cash dividend to $0.125 per share, up from $0.1075 per share in 2021, representing an annual dividend of $0.50 per common share, up from $0.43 per share in 2021, payable to holders of the Company’s common shares. On March 23, 2022, June 24, 2022, September 23, 2022 and December 23, 2022, the Company paid a dividend of $0.125 per share, amounting to $23,134, $22,935, $22,873 and $22,895 in the aggregate, to shareholders of record as of March 10, 2022, June 10, 2022, September 9, 2022 and December 9, 2022, respectively. On February 9, 2023, the Company announced that its Board had approved a 10% increase in its quarterly cash dividend to $0.1375 per share, up from $0.125 per share in 2022, representing an annual dividend of $0.55 per common share, up from $0.50 per share in 2022, payable to holders of the Company’s common shares. On March 24, 2023, June 26, 2023, September 26, 2023 and December 22, 2023, the Company paid a dividend of $0.1375 per share, amounting to $25,255, $25,031, $24,944 and $24,784 in the aggregate, to shareholders of record as of March 10, 2023, June 9, 2023, September 8, 2023 and December 8, 2023, respectively.

- Definition

The entire disclosure for equity.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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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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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481062/946-235-50-2

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 235
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481062/946-235-50-2

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
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-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481004/946-505-50-6

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 815
-SubTopic 40
-Name Accounting Standards Codification
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-Subparagraph (a)
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.3-04)
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-URI https://asc.fasb.org//1943274/2147480008/505-10-S99-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
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-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(e)(1))
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-URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1

Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 505
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org//505/tableOfContent

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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-Name Accounting Standards Codification
-Section 50
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-URI https://asc.fasb.org//1943274/2147481112/505-10-50-13

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (g)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-13

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (i)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-13

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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-Name Accounting Standards Codification
-Section 50
-Paragraph 14
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-14

Reference 15: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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Reference 16: http://www.xbrl.org/2003/role/disclosureRef
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Reference 17: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org//1943274/2147481112/505-10-50-18

Reference 18: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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-URI https://asc.fasb.org//1943274/2147481112/505-10-50-18

Reference 19: http://www.xbrl.org/2003/role/disclosureRef
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-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-18

+ Details

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Operating activities
Net income	$ 631,255	$ 353,404	$ 369,448
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	72,530	86,849	109,124
Amortization of debt issuance costs (including loss on extinguishment of debt)	1,967	2,376	2,678
Amortization of acquired intangible assets	31,463	42,667	58,448
Write-down of intangible assets and property, plant and equipment	0	1,377	915
Impairment charge on assets classified as held for sale	0	32,575	0
Loss on sale of business classified as held for sale (refer to Note 8)	802	0	0
Write-down of operating lease right-of-use assets and other assets	0	20,307	0
Allowance for credit losses	3,979	1,583	1,487
Unrealized loss/(gain) on revaluation of foreign currency asset/liability	(1,061)	525	(8,304)
Stock-based compensation expense	88,576	77,373	81,968
Deferred tax benefit	(157,932)	(29,151)	(9,263)
Others, net	1,477	863	623
Change in operating assets and liabilities:
(Increase) in accounts receivable	(130,791)	(112,341)	(11,803)
(Increase) decrease in prepaid expenses, other current assets, contract cost assets, operating lease right-of-use assets and other assets	(39,075)	3,822	83,432
Increase (decrease) in accounts payable	(8,215)	14,185	11,740
Increase (decrease) in accrued expenses, other current liabilities, operating lease liabilities and other liability	1,862	(54,329)	(2,057)
Increase (decrease) in income taxes payable	(6,025)	1,585	5,845
Net cash provided by operating activities	490,812	443,670	694,281
Investing activities
Purchase of property, plant and equipment	(55,421)	(50,614)	(53,341)
Payment for internally generated intangible assets (including intangibles under development)	(3,356)	(3,775)	(3,907)
Proceeds from sale of property, plant and equipment and intangibles assets	25	60	6,384
Payment for business acquisitions, net of cash acquired	(682)	(33)	(72,025)
Proceeds from/(payment) for divestiture of business	(19,510)	17,769	0
Proceeds from sale of investment	0	0	142
Net cash used for investing activities	(78,944)	(36,593)	(122,747)
Financing activities
Repayment of finance lease obligations	(12,165)	(12,810)	(13,926)
Payment of debt issuance costs	0	(3,045)	(3,029)
Proceeds from long-term debt	0	239,130	350,000
Repayment of long-term debt	(19,875)	(620,130)	(34,002)
Proceeds from short-term borrowings	148,000	261,000	0
Repayment of short-term borrowings	(289,000)	(110,000)	(250,000)
Proceeds from issuance of common shares under stock-based compensation plans	39,485	27,751	35,051
Payment for net settlement of stock-based awards	(21,529)	(44,942)	(35,717)
Payment of earn-out consideration	(2,399)	(2,437)	(2,556)
Dividend paid	(100,014)	(91,837)	(80,479)
Payment for stock repurchased and retired (including expenses related to stock repurchase)	(225,499)	(214,082)	(298,219)
Others	0	0	(6)
Net cash used for financing activities	(482,996)	(571,402)	(332,883)
Effect of exchange rate changes	8,033	(88,368)	(19,633)
Net increase (decrease) in cash and cash equivalents	(71,128)	(164,325)	238,651
Cash and cash equivalents at the beginning of the period	646,765	899,458	680,440
Cash and cash equivalents at the end of the period	583,670	646,765	899,458
Supplementary information
Cash paid during the period for interest (including interest rate swaps)	47,989	51,147	46,348
Cash paid during the period for income taxes, net of refunds	156,733	145,979	31,761
Property, plant and equipment acquired under finance lease obligations	$ 2,459	$ 7,078	$ 286

Commitments and Contingencies - Narrative (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Commitments And Contingencies [Line Items]
Bank guarantees and letter of credits, outstanding	$ 10,963	$ 8,050
Unrecognized tax benefits	19,236	25,430	$ 25,651	$ 34,300
India taxing authorities
Commitments And Contingencies [Line Items]
Loss contingency, estimate of possible loss	111,288
Unrecognized tax benefits	0
Capital addition purchase commitments
Commitments And Contingencies [Line Items]
Commitments and contingencies	$ 15,982	$ 17,972

Summary of Significant Accounting Policies - Narrative (Detail)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Schedule Of Significant Accounting Policies [Line Items]
Performance units , performance period	3 years	1 year
Minimum
Schedule Of Significant Accounting Policies [Line Items]
Additional terms of termination option	1 year
Short term investment, maturity period	3 months
Maximum
Schedule Of Significant Accounting Policies [Line Items]
Additional terms of termination option	10 years
Short term investment, maturity period	1 year

Net revenues - Narrative (Detail) $ in Thousands	12 Months Ended
Net revenues - Narrative (Detail) $ in Thousands	Dec. 31, 2023 numberOfOperatingSegment	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)
Segment Reporting Information [Line Items]
Number of operating segments \| numberOfOperatingSegment	3
Billing cycle period	30 days
Contract assets, current, disposals		$ 0
Contract liabilities , current, disposals		2,451
Contract liabilities balance		160,024	$ 152,570
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2024-01-01
Segment Reporting Information [Line Items]
Revenue, remaining performance obligation, expected timing of satisfaction, period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2025-01-01
Segment Reporting Information [Line Items]
Revenue, remaining performance obligation, expected timing of satisfaction, period	2 years
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2027-01-01
Segment Reporting Information [Line Items]
Revenue, remaining performance obligation, expected timing of satisfaction, period	2 years
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2029-01-01
Segment Reporting Information [Line Items]
Revenue, remaining performance obligation, expected timing of satisfaction, period
The Business
Segment Reporting Information [Line Items]
Contract assets, current, disposals		304
Disposal group, held-for-sale, not discontinued operations
Segment Reporting Information [Line Items]
Disposal group including discontinued operation, contract assets, current		2,168
Disposal group including discontinued operation, contract liabilities, current		649
Disposal group, held-for-sale, not discontinued operations \| The Business
Segment Reporting Information [Line Items]
Disposal group including discontinued operation, contract assets		$ 1,247

Income taxes - Schedule of income tax expense (benefit) computed by applying the U.S. federal statutory income tax rate to income before income taxes (Detail) - USD ($) $ in Thousands		12 Months Ended
	Dec. 27, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Line Items]
Income before income tax expense (benefit)		$ 602,224	$ 465,236	$ 483,129
Statutory income tax rates		21.00%	21.00%	21.00%
Computed expected income tax expense		$ 126,467	$ 97,700	$ 101,457
Increase (decrease) in income taxes resulting from:
Foreign tax rate differential		16,455	13,853	10,747
Tax benefit from tax holiday		(3,877)	(797)	(3,159)
True-up of prior years tax liability		343	2,096	7,590
Interest income on income tax refund		(173)	(2,168)	(7,780)
Non-deductible expenses		2,932	4,826	1,755
Impact of change in tax rates		(36,099)	(116)	1,740
Change in valuation allowance		(121,358)	10,752	6,244
Unrecognized tax benefits		(5,563)	1,236	(327)
Employment related tax incentive		3,366	1,093	3,930
Internal transfer of intellectual property rights		(7,835)	0	0
State income taxes		9,245	2,672	5,837
Excess tax benefit on share-based compensation		(5,274)	(10,418)	(7,773)
Others		(928)	(6,711)	1,280
Reported income tax expense (benefit)		(29,031)	111,832	$ 113,681
Subsidiaries
Increase (decrease) in income taxes resulting from:
Others			$ 6,881
Intellectual property
Increase (decrease) in income taxes resulting from:
State income taxes		33,800
Reported income tax expense (benefit)		(169,945)
Effect income tax benefit with intellectual property rights		$ 169,945
Bermuda
Increase (decrease) in income taxes resulting from:
Impact of change in tax rates	$ 35,771

Derivative financial instruments

12 Months Ended

Dec. 31, 2023

Derivative Instruments and Hedging Activities Disclosure [Abstract]

Derivative financial instruments

The Company is exposed to the risk of rate fluctuations on its foreign currency assets and liabilities and on foreign currency denominated forecasted cash flows and interest rates. The Company has established risk management policies, including the use of derivative financial instruments to hedge foreign currency assets and liabilities, foreign currency denominated forecasted cash flows and interest rate risk. These derivative financial instruments consist of deliverable and non-deliverable forward foreign exchange contracts, treasury rate locks and interest rate swaps. The Company enters into these contracts with counterparties that are banks or other financial institutions, and the Company considers the risk of non-performance by such counterparties not to be material. The forward foreign exchange contracts and interest rate swaps mature during a period of up to 60 months and the forecasted transactions are expected to occur during the same period.

6. Derivative financial instruments (Continued)

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


	Notional principal amounts (Note a)				Balance sheet exposure asset (liability) (Note b)
	As of December 31, 2022		As of December 31, 2023		As of December 31, 2022		As of December 31, 2023
Foreign exchange forward contracts denominated in:
United States Dollars (sell) Indian Rupees (buy)	$	1,587,500	$	1,892,800	$	(25,581)	$	5,278
United States Dollars (sell) Mexican Peso (buy)	24,000		66,000		1,079		2,129
United States Dollars (sell) Philippines Peso (buy)	79,200		118,500		(828)		637
Euro (sell) United States Dollars (buy)	182,163		222,363		480		(3,499)
Singapore Dollars (buy) United States Dollars (sell)	50,956		—		166		—
Euro (sell) Romanian Leu (buy)	51,115		66,384		848		90
Japanese Yen (sell) Chinese Renminbi (buy)	8,185		52,562		(327)		803
United States Dollars (sell) Chinese Renminbi (buy)	41,000		40,800		605		(638)
Pound Sterling (sell) United States Dollars (buy)	32,594		14,915		1,113		(398)
United States Dollars (sell) Hungarian Font (buy)	12,000		32,000		828		809
Australian Dollars (sell) Indian Rupees (buy)	87,513		90,077		(452)		(1,914)
United States Dollars (Sell) Polish Zloty (buy)	24,000		51,000		1,372		3,046
Japanese Yen (sell) United States Dollars (buy)	10,000		7,000		(1,134)		323
Israeli Shekel (sell) United States Dollars (buy)	3,000		15,000		3		1,175
South African Rand (sell) United States Dollars (buy)	21,000		27,000		(1,652)		216
United States Dollars (sell) Brazilian Real (buy)	—		4,000		—		55
United States Dollars (sell) Costa Rica Colon (buy)	—		13,000		—		555
Pound Sterling (buy) United States Dollar (sell)	—		22,300		—		669
United States Dollars (sell) Malaysian Ringgit (buy)	—		18,000		—		161
Interest rate swaps (floating to fixed)	432,248		148,125		6,350		(4,553)
					$	(17,130)	$	4,944

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

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

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

6. Derivative financial instruments (Continued)

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


	Cash flow hedges				Non-designated
	As of December 31, 2022		As of December 31, 2023		As of December 31, 2022		As of December 31, 2023
Assets
Prepaid expenses and other current assets	$	17,531	$	13,273	$	2,151	$	5,783
Other assets	$	2,005	$	3,251	$	—	$	—
Liabilities
Accrued expenses and other current liabilities	$	23,662	$	6,833	$	11,495	$	1,276
Other liabilities	$	3,660	$	9,254	$	—	$	—

Cash flow hedges

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

The Company executed a treasury rate lock agreement for $350,000 in connection with future interest payments to be made on its senior notes issued by Genpact Luxembourg S.à r.l. (“Genpact Luxembourg”) and Genpact USA, Inc. (“Genpact USA”), both wholly-owned subsidiaries of the Company, in March 2021 (the “2021 Senior Notes”), and the treasury rate lock was designated as a cash flow hedge. The treasury rate lock agreement was terminated on March 23, 2021 and a deferred gain was recorded in accumulated other comprehensive income and is being amortized to interest expense over the life of the 2021 Senior Notes. The remaining gain to be amortized related to the treasury rate lock agreement as of December 31, 2022 and 2023 was $530 and $368, respectively.

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


	Year ended December 31,
	2021						2022						2023
	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	$	(10,921)	$	1,861	$	(9,060)	$	17,468	$	(3,404)	$	14,064	$	(7,255)	$	1,543	$	(5,712)
Net gains (losses) reclassified into statement of income on completion of hedged transactions	7,628		(1,836)		5,792		(6,815)		(413)		(7,228)		13,871		(3,644)		10,227
Changes in fair value of effective portion of outstanding derivatives, net	36,017		(7,101)		28,916		(31,538)		4,534		(27,004)		21,931		(5,041)		16,890
Gain (loss) on cash flow hedging derivatives, net	28,389		(5,265)		23,124		(24,723)		4,947		(19,776)		8,060		(1,397)		6,663
Closing balance	$	17,468	$	(3,404)	$	14,064	$	(7,255)	$	1,543	$	(5,712)	$	805	$	146	$	951

6. Derivative financial instruments (Continued)

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


Derivatives in Cash Flow Hedging Relationships	Amount of Gain (Loss) recognized in OCI on Derivatives (Effective Portion)						Location of Gain (Loss) reclassified from OCI into Statement of Income (Effective Portion)	Amount of Gain (Loss) reclassified from OCI into Statement of Income (Effective Portion)
	Year ended December 31,							Year ended December 31,
	2021		2022		2023			2021		2022		2023
Forward foreign exchange contracts	$	32,270	$	(44,873)	$	24,660	Revenue	$	1,354	$	3,586	$	1,256
Interest rate swaps	2,931		13,335		(2,729)		Cost of revenue	11,155		(8,668)		3,715
Treasury rate lock	816		—		—		Selling, general and administrative expenses	3,012		(1,148)		565
							Interest expense	(7,893)		(585)		8,335
	$	36,017	$	(31,538)	$	21,931		$	7,628	$	(6,815)	$	13,871

There were no gains (losses) recognized in the statement of income on the ineffective portion of derivatives and excluded from effectiveness testing for the years ended December 31, 2021, 2022 and 2023, respectively.

Non-designated Hedges


Derivatives not designated as hedging instruments	Location of Gain (Loss) recognized in Statement of Income on Derivatives	Amount of Gain (Loss) recognized in Statement of Income on Derivatives
		Year ended December 31,
		2021		2022		2023
Forward foreign exchange contracts (Note a)	Foreign exchange gains (losses), net	$	12,116	$	(29,499)	$	13,462

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.

Accrued expenses and other current liabilities - Schedule of accrued expenses and other current liabilities (Detail) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Payables and Accruals [Abstract]
Accrued expenses	$ 165,378	$ 126,680
Accrued employee cost	322,601	293,934
Earn-out consideration	0	2,517
Statutory liabilities	76,022	82,912
Retirement benefits	2,386	1,725
Compensated absences	29,779	25,101
Derivative instruments	8,109	35,157
Contract liabilities (Note 25)	112,435	160,625
Finance lease liability	$ 10,837	$ 15,585
Finance lease liability	Total	Total
Others	$ 31,633	$ 46,771
Total	$ 759,180	$ 791,007

Earnings per share

12 Months Ended

Dec. 31, 2023

Earnings Per Share [Abstract]

Earnings per share

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

20. Earnings per share (Continued)

The number of shares subject to stock awards outstanding but not included in the computation of diluted earnings per common share because their effect was anti-dilutive was 1,663,219, 2,734,825 and 2,289,623 for the years ended December 31, 2021, 2022 and 2023, respectively.


	Year ended December 31,
	2021		2022		2023
Net income	$	369,448	$	353,404	$	631,255
Weighted average number of common shares used in computing basic earnings per common share	187,802,219		184,184,930		182,345,548
Dilutive effect of stock-based awards	5,159,622		3,902,310		2,796,295
Weighted average number of common shares used in computing dilutive earnings per common share	192,961,841		188,087,240		185,141,843
Earnings per common share
Basic	$	1.97	$	1.92	$	3.46
Diluted	$	1.91	$	1.88	$	3.41

Derivative Financial Instruments - Schedule gains (losses) recorded as component of other comprehensive income (loss) in connection with cash flow hedges (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Opening balance, before-tax amount	$ (7,255)	$ 17,468	$ (10,921)
Net gains (losses) reclassified into statement of income on completion of hedged transations	13,871	(6,815)	7,628
Changes in fair value of effective portion of outstanding derivatives, net	21,931	(31,538)	36,017
Gain (loss) on cashflow hedging derivatives, net	8,060	(24,723)	28,389
Closing balance, before-tax amount	805	(7,255)	17,468
Opening balance, tax (expense) or benefit	1,543	(3,404)	1,861
Net gains (losses) reclassified into statement of income on completion of hedged transactions, tax (expense) or benefit	(3,644)	(413)	(1,836)
Changes in fair value of effective portion of outstanding derivatives, net, tax (expense) or benefit	(5,041)	4,534	(7,101)
Gain (loss) on cash flow hedging derivatives, tax (expense) benefit	(1,397)	4,947	(5,265)
Closing balance, tax (expense) or benefit	146	1,543	(3,404)
Opening balance, net of tax amount	(5,712)	14,064	(9,060)
Net gains (losses) reclassified into statement of income on completion of hedged transactions, net of tax amount	10,227	(7,228)	5,792
Changes in fair value of effective portion of outstanding derivatives, net, net of tax amount	16,890	(27,004)	28,916
Gain (loss) on cash flow hedging derivatives, net of tax amount	6,663	(19,776)	23,124
Closing balance, net of tax amount	$ 951	$ (5,712)	$ 14,064

Commitments and contingencies	12 Months Ended
Commitments and contingencies	Dec. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
Commitments and contingencies	Commitments and contingencies Capital commitments As of December 31, 2022 and 2023, the Company has committed to spend $17,972 and $15,982, respectively, under agreements to purchase property, plant and equipment. This amount is net of capital advances paid in respect of such purchases. Bank guarantees The Company has outstanding bank guarantees and letters of credit amounting to $8,050 and $10,963 as of December 31, 2022 and 2023, respectively. Bank guarantees are generally provided to government agencies and excise and customs authorities for the purposes of maintaining a bonded warehouse. These guarantees may be revoked by the government agencies if they suffer any losses or damages through the breach of any of the covenants contained in the agreements governing such guarantees. Other commitments Certain units of the Company’s Indian subsidiaries are established as Software Technology Parks of India units or Special Economic Zone (“SEZ”) units under the relevant regulations issued by the Government of India. These units are exempt from customs and other duties on imported and indigenous capital goods, stores and spares. SEZ units are also exempt from the Indian Goods and Services Tax (“GST”) that was introduced in India in 2017. The Company has undertaken to pay taxes and duties, if any, in respect of capital goods, stores, spares and services consumed duty-free, in the event that certain terms and conditions are not fulfilled. Contingency (a) In February 2019, there was a judicial pronouncement in India with respect to defined contribution benefit payments interpreting certain statutory defined contribution obligations of employees and employers. It is not currently clear whether the interpretation set out in the pronouncement has retrospective application. If applied retrospectively, the interpretation would result in an increase in contributions payable by the Company for past periods for certain of its India-based employees. There are numerous interpretative challenges concerning the retrospective application of the judgment. Due to such challenges and a lack of interpretive guidance and based on legal advice the Company has obtained on the matter, it is currently impracticable to reliably estimate the timing and amount of any payments the Company may be required to make. Accordingly, the Company plans to obtain further clarity and will evaluate the amount of a potential provision, if any. 26. Commitments and contingencies (Continued) (b) The Indian taxing authorities ("ITA") have issued assessment orders to certain subsidiaries of the Company seeking to assess income tax on certain transactions that occurred in 2015. The Company has received demands for potential tax claims related to these orders in an aggregate amount of $111,288, including interest through the date of the orders. This amount excludes penalties or interest accrued since the date of the orders. The Company is pursuing appeals before the relevant appellate authorities in respect of these orders. Further, in respect of a 2015 transaction, the ITA has attempted to revise a previously closed assessment. During 2022, the Income Tax Appellate Tribunal of India (the "Tribunal") ruled in favor of the Company denying the ITA's ability to revise the assessment, and the ITA have appealed this ruling before the Delhi High Court. In January 2023, notwithstanding the Tribunal’s decision in the Company's favor, the ITA issued a revised assessment order to the Company, and in March 2023, this assessment order was struck down by the Tribunal. The ITA have filed an appeal challenging this most recent decision of the Tribunal before the Delhi High Court. The Company believes that it is more likely than not that the Company’s position will ultimately prevail in respect of these transactions. Accordingly, no unrecognized tax benefit has been provided with respect to this matter as of December 31, 2023. (c) In September 2020, the Indian Parliament approved new labor codes, including the Code on Social Security, 2020 (the “Code”), which will impact the Company’s contributions to its defined benefit plans for employees based in India. The Code has not yet been made effective, and the rules for different states are in the process of being framed. The Company has carried out a preliminary evaluation of the impact the Code will have on the Company. The final impact will be assessed after the Code becomes effective and the related rules are published

Prepaid expenses and other current assets - Schedule of prepaid expenses and other current assets -Narrative (Details) $ in Thousands	Dec. 31, 2022 USD ($)
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Prepaid and other assets sold	$ 445
Disposal group, held-for-sale, not discontinued operations
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Disposal group, prepaid and other assets, current	$ 901

Stock-Based Compensation - Schedule of significant assumptions used in determining fair value of performance units (Detail) - shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted	0	475,695	1,831,180
Expected life (in months)		84 months	84 months
Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Dividend yield		0.96%	0.84%
Risk-free rate of interest for expected life		1.71%
Volatility		26.29%
Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Dividend yield			1.08%
Performance Units \| Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Dividend yield	1.22%
Expected life (in months)	2 years 6 months 14 days
Risk-free rate of interest for expected life	3.80%
Volatility	24.03%
Performance Units \| Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Dividend yield	1.52%
Expected life (in months)	2 years 9 months 18 days
Risk-free rate of interest for expected life	4.44%
Volatility	24.71%

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 35
-Paragraph 1D
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480483/718-10-35-1D

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+ Details

Employee Benefit Plans - Schedule of funded status of the Company's defined benefit plans and the amounts recognized (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Change in benefit obligation
Projected benefit obligation at the beginning of the year	$ 86,999	$ 91,782
Service cost	15,099	14,248	$ 14,546
Actuarial loss/(Gain)	822	(2,136)
Interest cost	6,930	5,790	5,497
Benefits paid	(8,567)	(12,602)
Settlements	149	(875)
Curtailments	(6)	(6)
Loss/(Gain) on exchange rate changes	313	(9,202)
Projected benefit obligation at the end of the year	101,739	86,999	91,782
Change in fair value of plan assets
Fair value of plan assets at the beginning of the year	80,440	96,975
Employer contributions	8,851	2,350
Actual gain on plan assets	7,255	4,704
Benefits paid	(8,567)	(13,143)
Settlements	(657)	(824)
(Loss)/Gain on exchange rate changes	(637)	(9,622)
Fair value of plan assets at the end of the year	86,685	80,440	$ 96,975
Funded status, end of year	(15,054)	(6,559)
Amounts recognized in the consolidated balance sheets
Non-current assets (recorded under other assets-others)	1,279	5,860
Current liabilities (recorded under accrued expenses and other current liabilities-retirement benefits)	(2,386)	(1,725)
Non-current liabilities (recorded under other liabilities- retirement benefits)	(13,947)	(10,694)
Funded status, end of year	(15,054)	(6,559)
Other current liabilities
Amounts recognized in the consolidated balance sheets
Current liabilities (recorded under accrued expenses and other current liabilities-retirement benefits)	(2,379)	(1,725)
Other noncurrent liabilities
Amounts recognized in the consolidated balance sheets
Non-current liabilities (recorded under other liabilities- retirement benefits)	$ (13,954)	$ (10,694)

Net revenues - Schedule of details of Company's contract liabilities (Detail) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Revenues [Abstract]
Contract assets (Note a)	$ 33,370	$ 18,347
Contract liabilities (Note b)
Deferred transition revenue	116,577	128,726
Advance from customers	$ 55,251	$ 88,056

Employee Benefit Plans - Schedule of accumulated benefit obligation for defined benefit plans (Detail) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Retirement Benefits [Abstract]
Accumulated benefit obligation	$ 14,756	$ 12,328
Fair value of plan assets at the end of the year	3,295	3,822
Projected benefit obligation	101,561	16,207
Fair value of plan assets at the end of the year	$ 85,228	$ 3,822

Property, plant and equipment, net

12 Months Ended

Dec. 31, 2023

Property, Plant and Equipment [Abstract]

Property, plant and equipment, net

Property, plant and equipment, net consist of the following:


	As of December 31,
	2022		2023
Land	$	6,662	$	6,652
Buildings	38,376		45,596
Furniture and fixtures	47,076		46,652
Computer equipment and servers	300,501		311,320
Plant, machinery and equipment	98,515		93,744
Computer software	118,547		118,646
Leasehold improvements	102,248		111,308
Vehicles	110		78
Capital work in progress	54,330		46,138
Property, plant and equipment, gross	$	766,365	$	780,134
Less: Accumulated depreciation, amortization and impairment	(585,607)		(590,331)
Property, plant and equipment, net	$	180,758	$	189,803

Depreciation expense on property, plant and equipment for the years ended December 31, 2021, 2022 and 2023 was $62,159, $54,603 and $50,445, respectively. Computer software amortization for the years ended December 31, 2021, 2022 and 2023 was $5,842, $4,703 and $2,429, 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 $(430), $306 and $(24) for the years ended December 31, 2021, 2022 and 2023, respectively.

The Company recorded a write-down to property, plant and equipment & computer software during the years ended December 31, 2021, 2022 and 2023 as described in Note 10.

During the year ended December 31, 2022, the Company sold certain property plant and equipment with a gross carrying value and accumulated depreciation amounting to $377 and $355, respectively. See Note 8 for additional information.

Stock-based compensation

12 Months Ended

Dec. 31, 2023

Share-Based Payment Arrangement [Abstract]

Stock-based compensation

The Company has granted stock-based awards 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.

A brief summary of each plan is provided below:

2007 Omnibus Plan

The Company adopted the 2007 Omnibus Plan on July 13, 2007 and amended and restated it on April 11, 2012. The 2007 Omnibus Plan provided for the grant of awards intended to qualify as incentive stock options, non-qualified stock options, share appreciation rights, restricted share awards, restricted share units, performance units, cash incentive awards and other equity-based or equity-related awards. Under the 2007 Omnibus Plan, the Company was authorized to grant awards for the issuance of up to a total of 23,858,823 common shares.

2017 Omnibus Plan

On May 9, 2017, the Company’s shareholders approved the adoption of the 2017 Omnibus Plan, pursuant to which 15,000,000 Company common shares are available for issuance. The 2017 Omnibus Plan was amended and restated on April 5, 2019 and April 5, 2022 to increase the number of common shares authorized for issuance by 8,000,000 shares to 23,000,000 shares and by 3,500,000 shares to 26,500,000 shares, respectively. No grants may be made under the 2007 Omnibus Plan after the date of adoption of the 2017 Omnibus Plan. Grants that were outstanding under the 2007 Omnibus Plan as of the date of the 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 years ended December 31, 2021, 2022 and 2023 were $80,548, $75,836 and $87,108, respectively, and have been allocated to cost of revenue and selling, general, and administrative expenses.

Income tax benefits recognized in relation to stock-based compensation costs, including options, restricted share units ("RSUs") and performance units ("PUs"), including excess tax benefits, during the years ended December 31, 2021, 2022 and 2023 were $21,857, $21,863 and $19,312, respectively.

Stock options

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

The 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 connection with the determination of the fair value of options granted in 2021 and 2022. No options were granted in 2023.


	2021			2022
Dividend yield	0.84%	—	1.08%	0.96%
Expected life (in months)	84			84
Risk-free rate of interest for expected life	1.12%	—	1.37%	1.71%
Volatility	26.05%	—	26.18%	26.29%

Volatility was calculated based on the historical volatility of the Company’s share price during a period equivalent to the estimated term of the option. The Company estimates the expected term of an option using the “simplified method,” which is based on the average of its contractual vesting term. The risk-free interest rate that the Company uses in the option valuation model is based on U.S. Treasury bonds with a term similar to the expected term of the options. The Company paid cash dividends of $0.1075 and $0.125 per share in each quarter of fiscal 2021 and 2022, respectively.

The Company has issued, and intends to continue to issue, new common shares upon stock option exercises and the vesting of share awards under its equity-based incentive compensation plans.

18. Stock-based compensation (Continued)

A summary of stock option activity during the years ended December 31, 2021, 2022 and 2023 is set out below:


	Year ended December 31, 2021
	Shares arising out of options		Weighted average exercise price	Weighted average remaining contractual life (years)	Aggregate intrinsic value
Outstanding as of January 1, 2021	7,347,241		26.41	5.7	—
Granted	1,831,180		43.98	—	—
Forfeited	(25,000)		31.50	—	—
Expired	—		—	—	—
Exercised	(1,145,125)		20.23	—	30,463
Outstanding as of December 31, 2021	8,008,296		31.30	6.1	$	174,428
Vested as of December 31, 2021 and expected to vest thereafter (Note a)	7,422,919		30.51	6.1	$	167,551
Vested and exercisable as of December 31, 2021	3,117,333		24.17	3.4	$	90,117
Weighted average grant-date fair value of options granted during the period	$	11.35


	Year ended December 31, 2022
	Shares arising out of options		Weighted average exercise price		Weighted average remaining contractual life (years)	Aggregate intrinsic value
Outstanding as of January 1, 2022	8,008,296		$	31.30	6.1	—
Granted	475,695		52.12		—	—
Forfeited	(70,841)		41.46		—	—
Expired	—		—		—	—
Exercised	(665,036)		22.11		—	15,752
Outstanding as of December 31, 2022	7,748,114		$	33.27	5.6	$	105,261
Vested as of December 31, 2022 and expected to vest thereafter (Note a)	7,287,127		$	32.59	5.6	$	103,474
Vested and exercisable as of December 31, 2022	3,211,699		$	25.35	3.3	$	67,347
Weighted average grant-date fair value of options granted during the period	$	14.19


	Year Ended December 31, 2023
	Shares arising out of options	Weighted average exercise price		Weighted average remaining contractual life (years)	Aggregate intrinsic value
Outstanding as of January 1, 2023	7,748,114	$	33.27	5.6	—
Granted	—	—		—	—
Forfeited	(319,646)	41.06		—	—
Expired	(53,990)	43.94		—	—
Exercised	(1,376,330)	20.17		—	29,255
Outstanding as of December 31, 2023	5,998,148	$	35.77	5.5	$	19,341
Vested as of December 31, 2023 and expected to vest thereafter (Note a)	5,784,672	$	35.38	5.5	$	19,332
Vested and exercisable as of December 31, 2023	3,161,392	$	30.42	4.3	$	15,069
Weighted average grant-date fair value of options granted during the period	—

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

18. Stock-based compensation (Continued)

Cash received by the Company upon the exercise of stock options during the years ended December 31, 2021, 2022 and 2023 amounted to $23,168, $14,701 and $27,755, respectively. Income tax benefits from the exercise of stock options during the years ended December 31, 2021, 2022 and 2023 were $6,927, $2,398 and $6,631 (including excess tax benefits of $4,191, $1,543 and $3,453), respectively.

As of December 31, 2023, the total remaining unrecognized stock-based compensation cost for options expected to vest amounted to $8,690, which will be recognized over the weighted average remaining requisite vesting period of 2.4 years.

Restricted Share Units

The Company has granted 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 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 years ended December 31, 2021, 2022 and 2023 is set out below:


	Year ended December 31, 2021
	Number of Restricted Share Units	Weighted Average Grant Date Fair Value
Outstanding as of January 1, 2021	860,308	$	36.44
Granted	466,702	44.00
Vested (Note b)	(501,273)	34.41
Forfeited	(66,230)	38.02
Outstanding as of December 31, 2021	759,507	$	42.29
Expected to vest (Note a)	654,594


	Year ended December 31, 2022
	Number of Restricted Share Units	Weighted Average Grant Date Fair Value
Outstanding as of January 1, 2022	759,507	$	42.29
Granted	206,280	45.66
Vested (Note c)	(274,521)	43.23
Forfeited	(111,644)	42.69
Outstanding as of December 31, 2022	579,622	$	42.97
Expected to vest (Note a)	527,621


	Year ended December 31, 2023
	Number of Restricted Share Units	Weighted Average Grant Date Fair Value
Outstanding as of January 1, 2023	579,622	$	42.97
Granted	1,047,905	42.77
Vested (Note d)	(510,057)	42.77
Forfeited	(80,854)	42.96
Outstanding as of December 31, 2023	1,036,616	$	42.87
Expected to vest (Note a)	953,972

18. Stock-based compensation (Continued)

(a)RSUs expected to vest after considering an estimated forfeiture rate.

As of December 31, 2023, the total remaining unrecognized stock-based compensation cost related to RSUs amounted to $26,685, which will be recognized over the weighted average remaining requisite vesting period of 1.9 years.

Performance Units

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

Each PU represents the right to receive one common share at a future date based on the Company’s performance against specified targets. PUs granted to date have vesting schedules of approximately six months to three years. PUs granted under the plans are subject to cliff vesting. The compensation expense for such awards is recognized on a straight-line basis over the vesting term.

For PUs granted prior to 2023, the fair value of each PU was the market price of one common share of the Company on the date of grant and the performance period for such grants was one year. For PUs that have a performance period of one year, the Company’s estimate of the number of shares to be issued is adjusted upward or downward based upon the probability of achievement of the performance targets. The ultimate number of shares issued and the related compensation cost recognized is based on a comparison of the final performance metrics to the specified targets.

For PUs granted in 2023, the performance period increased to three years from one year for PUs granted prior to 2023. The number of PUs granted in 2023 that will ultimately vest will be determined, subject to certain conditions and limitations, based on the Company’s achievement of the performance targets set forth in the awards as well as its TSR relative to the TSR of the companies included as of January 1, 2023 in the S&P 400 Midcap Index (the “Peer Group”) over the three-year performance period.

The grant date fair value for PUs granted in 2023 is determined using a Monte Carlo simulation model. This model simulates a range of possible future stock prices and estimates the probabilities of the potential payouts. This model also incorporates the following assumptions:

•The historical volatility for the companies in the Peer Group was measured using the most recent three-year period.

•The risk-free interest rate is based on the U.S. Treasury rate assumption commensurate with the three-year performance period.

•For determining the TSR of the Company and the companies in the Peer Group, dividends are assumed to have been reinvested in the stock of the issuing entities on a continuous basis.

•The correlation coefficients used to model the way in which each entity tends to move in relation to each other are based upon the price data used to calculate historical volatility.

18. Stock-based compensation (Continued)

The fair value of each PU granted in 2023 to employees was estimated on the date of grant using the following valuation assumptions:


	Year ended December 31, 2023
Dividend yield	1.22	%	—	1.52	%
Expected life (years)	2.54		—	2.80
Risk-free rate of interest for expected life	3.80	%	—	4.44	%
Volatility	24.03	%	—	24.71	%

A summary of PU activity during the years ended December 31, 2021, 2022 and 2023 is set out below:


	Year ended December 31, 2021
	Number of Performance Units	Weighted Average Grant Date Fair Value		Maximum Shares Eligible to Receive
Outstanding as of January 1, 2021	4,876,196	$	34.56	4,876,196
Granted	1,340,877	44.06		2,681,754
Vested (Note b)	(1,784,140)	30.66		(1,784,140)
Forfeited	(258,258)	39.97		(320,098)
Adjustment upon final determination of level of performance goal achievement (Note c)	408,480	43.99
Adjustment upon final determination of level of performance goal achievement (Note d)				(870,557)
Outstanding as of December 31, 2021	4,583,155	$	39.40	4,583,155
Expected to vest (Note a)	4,263,803


	Year ended December 31, 2022
	Number of Performance Units	Weighted Average Grant Date Fair Value		Maximum Shares Eligible to Receive
Outstanding as of January 1, 2022	4,583,155	$	39.40	4,583,155
Granted	1,590,794	44.50		3,181,588
Vested (Note e)	(2,161,789)	34.61		(2,161,789)
Forfeited	(487,909)	43.52		(642,512)
Adjustment upon final determination of level of performance goal achievement (Note f)	46,700	44.20
Adjustment upon final determination of level of performance goal achievement (Note g)				(1,389,491)
Outstanding as of December 31, 2022	3,570,951	$	44.07	3,570,951
Expected to vest (Note a)	3,224,941

18. Stock-based compensation (Continued)


	Year ended December 31, 2023
	Number of Performance Units	Weighted Average Grant Date Fair Value		Maximum Shares Eligible to Receive
Outstanding as of January 1, 2023	3,570,951	$	44.07	3,570,951
Granted	986,891	43.99		2,368,538
Vested (Note h)	(647,549)	42.53		(647,549)
Forfeited	(357,362)	44.19		(411,551)
Adjustment upon final determination of level of performance goal achievement (Note i)	96,668	44.50		96,668
Outstanding as of December 31, 2023	3,649,599	$	44.32	4,977,057
Expected to vest (Note a)	3,282,005

(a)PUs expected to vest are based on the probable achievement of the performance targets after considering an estimated forfeiture rate.

(b)Vested PUs in the year 2021 were net settled upon vesting by issuing 1,102,440 shares (net of minimum statutory tax withholding).

(e)2,161,789 PSUs that vested during the year 2022 were net settled upon vesting by issuing 1,300,511 shares (net of minimum statutory tax withholding).

(h)647,549 PSUs that vested during the year 2023 were net settled upon vesting by issuing 412,275 shares (net of minimum statutory tax withholding).

18. 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 years ended December 31, 2021, 2022 and 2023, 285,657, 324,783 and 337,875 common shares, respectively, were issued under the ESPP.

The ESPP is considered compensatory under 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 years ended December 31, 2021, 2022 and 2023 was $1,420, $1,537 and $1,468, respectively, and has been allocated to cost of revenue and selling, general, and administrative expenses.

Employee Benefit Plans - Schedule of net defined benefit plan costs (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Retirement Benefits [Abstract]
Service costs	$ 15,099	$ 14,248	$ 14,546
Interest costs	6,930	5,790	5,497
Amortization of actuarial loss	660	859	1,549
Expected return on plan assets	(5,008)	(5,949)	(6,239)
Settlements	$ 140	127	519
Net defined benefit plan costs	Cost of revenue, Other income (expense), net, Selling, general and administrative expenses
Net defined benefit plan costs	$ 17,821	$ 15,075	$ 15,872

Goodwill and Intangible Assets - Narrative (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Goodwill and Intangible Assets Disclosure [Line Items]
Goodwill classified as held for sale	$ 0	$ 1,625
Goodwill deductible for tax purposes	263,910	291,377
Amortization of acquired intangible assets	31,463	42,667	$ 58,448
Intangible assets, disposals		9,894
Amortization, sale or disposal of intangible assets		7,272
Provision for impairment of intangible assets and property, plant and equipment	$ 0	$ 29,173	915
Impairment, long-lived asset, held-for-use, statement of income or comprehensive income [extensible enumeration]	Other Operating Income (Expense), Net	Other Operating Income (Expense), Net
Impairment, Intangible Asset, Indefinite-Lived (Excluding Goodwill), Statement of Income or Comprehensive Income [Extensible Enumeration]	Other Operating Income (Expense), Net
Disposal group, held-for-sale, not discontinued operations
Goodwill and Intangible Assets Disclosure [Line Items]
Intangible assets held for sale, gross		$ 40,538
Intangible assets held for sale, accumulated amortization		16,989
Internally developed and other intangibles
Goodwill and Intangible Assets Disclosure [Line Items]
Amortization of acquired intangible assets	$ 8,571	14,768	24,987
Internally developed and other intangibles \| Effect of reclassification of foreign exchange (gains) losses
Goodwill and Intangible Assets Disclosure [Line Items]
Amortization of acquired intangible assets	$ (4)	$ 51	$ (157)

Employee Benefit Plans - Schedule of weighted average assumptions used to determine plan costs, Japan Plan (Detail) - Japan Plan costs	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Defined Benefit Plan Disclosure [Line Items]
Rate of increase in compensation per annum	0.00%
Minimum
Defined Benefit Plan Disclosure [Line Items]
Discount rate	0.14%	0.14%	0.17%
Rate of increase in compensation per annum		0.00%	0.00%
Expected long term rate of return on plan assets per annum	1.77%	1.77%	1.77%
Maximum
Defined Benefit Plan Disclosure [Line Items]
Discount rate	0.94%	0.81%	0.41%
Expected long term rate of return on plan assets per annum		3.12%	3.12%

Accounts receivable, net of allowance for credit losses - Schedule of allowance for credit losses (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Accounts Receivable, Allowance for Credit Loss [Roll Forward]
Opening balance as of January 1	$ 20,442	$ 24,329	$ 27,707
Additions (net), charged to income statement	3,081	2,096	910
Deductions/effect of exchange rate fluctuations	(5,245)	(5,983)	(4,288)
Closing balance	$ 18,278	$ 20,442	$ 24,329

Long-term debt

12 Months Ended

Dec. 31, 2023

Debt Disclosure [Abstract]

Long-term debt

In December 2022, the Company amended its existing credit facility under its amended and restated credit agreement entered into in August 2018 (the "2018 Credit Agreement”), which was comprised of a $680,000 term loan and a $500,000 revolving credit facility, and entered into an amended and restated credit agreement (the "2022 Credit Agreement") with Genpact USA, Inc. (“Genpact USA”), Genpact Global Holdings (Bermuda) Limited (“GGH”) and Genpact Luxembourg S.à r.l. (“Genpact Luxembourg”, and together with Genpact USA and GGH, the “Borrowers”), as borrowers, Wells Fargo Bank, National Association (“Wells Fargo”), as administrative agent, swingline lender and issuing bank, and the lenders and other parties thereto, which is comprised of a $530,000 term loan and a $650,000 revolving credit facility. The 2022 Credit Agreement, which is guaranteed by the Company and certain of its subsidiaries, replaced the 2018 Credit Agreement. The obligations under the 2022 Credit Agreement are unsecured.

The outstanding balance of the term loan under the 2018 Credit Agreement as of the date of the 2022 Credit Agreement was $527,000. The revolving credit facility and the term loan have a term of five years and expire on December 13, 2027. The 2022 Credit Agreement did not result in a substantial modification of $290,870 of the outstanding term loan under the 2018 Credit Agreement. Further, as a result of the 2022 Credit Agreement, the Company extinguished $236,130 of funding arrangements for the outstanding term loan under the 2018 Credit Agreement and obtained funding from new lenders of $239,130, resulting in outstanding principal of $530,000 of the term loan under the 2022 Credit Agreement.

In connection with the 2022 Credit Agreement, the Company expensed $126, representing partial acceleration of the amortization of the existing unamortized debt issuance costs and an additional fee paid to the Company’s lenders related to the term loan. The overall borrowing capacity under the revolving credit facility increased from $500,000 under the 2018 Credit Agreement to $650,000 under the 2022 Credit Agreement. In connection with the 2022 Credit Agreement, the Company expensed $93 relating to existing unamortized debt issuance cost. The remaining unamortized costs and an additional third-party fee paid in connection with the 2022 Credit Agreement will be amortized over the term of the amended facility.

Borrowings under the 2022 Credit Agreement bear interest at a rate equal to, at the election of the Company, either Adjusted Term SOFR (which is the rate per annum equal to (a) Term SOFR (the forward-looking secured overnight financing rate) plus (b) a Term SOFR Adjustment of 0.10% per annum, but in no case lower than 0.00%) plus an applicable margin equal to 1.375% per annum or a base rate plus an applicable margin equal to 0.375% per annum, in each case subject to adjustment based on the Borrowers' debt ratings provided by Standard & Poor’s Rating Services and Moody’s Investors Service, Inc. (the "Debt Ratings"). The revolving credit commitments under the 2022 Credit Agreement are subject to a commitment fee equal to 0.20% per annum, subject to adjustment based on the Debt Ratings. The commitment fee accrues on the actual daily amount by which the aggregate revolving commitments exceed the sum of outstanding revolving loans and letter of credit obligations.

The 2022 Credit Agreement restricts certain payments, including dividend payments, if there is an event of default under the 2022 Credit Agreement or if the Company is not, or after making the payment would not be, in compliance with certain financial covenants contained in the 2022 Credit Agreement. These covenants require the Company to maintain a net debt to EBITDA leverage ratio of less than 3x and an interest coverage ratio of more than 3x. During the year ended December 31, 2023, the Company was in compliance with the terms of the 2022 Credit Agreement, including all of the financial covenants therein. The Company’s retained earnings are not subject to any restrictions on availability to make dividend payments to shareholders, subject to compliance with the financial covenants described above that are contained in the 2022 Credit Agreement.

As of December 31, 2022 and 2023, the amount outstanding under the Company's term loan, net of debt amortization expense of $1,622 and $1,258, was $528,378 and $508,867, respectively.

Indebtedness under the 2022 Credit Agreement is unsecured. The amount outstanding on the term loan as of December 31, 2023 requires quarterly payments of $6,625, and the balance of the loan is due and payable upon the maturity of the term loan on December 13, 2027.

14. Long-term debt (Continued)

The maturity profile of the term loan outstanding as of December 31, 2023, net of debt amortization expense, is as follows:


Year ended	Amount
2024	32,778
2025	26,173
2026	26,192
2027	423,724
Total	$	508,867

Genpact Luxembourg, a wholly-owned subsidiary of the Company, issued $400,000 aggregate principal amount of 3.375% senior notes in November 2019 (the “2019 Senior Notes” and together with the 2021 Senior Notes, the “Senior Notes”). The 2019 Senior Notes are fully guaranteed by the Company. The total debt issuance cost of $2,937 incurred in connection with the 2019 Senior Notes offering is being amortized over the life of the 2019 Senior Notes as an additional interest expense.

As of December 31, 2022 and 2023, the amount outstanding under the 2019 Senior Notes, net of debt amortization expense of $1,119 and $536, was $398,881 and $399,464, respectively, which is payable on December 1, 2024.

In March 2021, Genpact Luxembourg and Genpact USA, both wholly-owned subsidiaries of the Company, co-issued $350,000 aggregate principal amount of 1.750% senior notes. The 2021 Senior Notes are fully guaranteed by the Company. The total debt issuance cost of $3,032 incurred in connection with the 2021 Senior Notes is being amortized over the life of the 2021 Senior Notes as additional interest expense. As of December 31, 2022 and 2023, the amount outstanding under the 2021 Senior Notes, net of debt amortization expense of $1,970 and $1,369, respectively, was $348,030 and $348,631, respectively, which is payable on April 10, 2026.

The Company pays interest on (i) the 2019 Senior Notes semi-annually in arrears on June 1 and December 1 of each year, and (ii) the 2021 Senior Notes semi-annually in arrears on April 10 and October 10 of each year, ending on the maturity dates of December 1, 2024 and April 10, 2026, respectively. The Company, at its option, may redeem the Senior Notes at any time in whole or in part, at a redemption price equal to (i) 100% of the principal amount of the notes redeemed, together with accrued and unpaid interest on the redeemed amount, and (ii) if the notes are redeemed prior to, in the case of the 2019 Senior Notes, November 1, 2024, and in the case of the 2021 Senior Notes, March 10, 2026, a specified “make-whole” premium. The Senior Notes are subject to certain customary covenants, including limitations on the ability of the Company and certain of its subsidiaries to incur debt secured by liens, engage in certain sale and leaseback transactions and consolidate, merge, convey or transfer their assets substantially as an entirety. During the year ended December 31, 2022, the Company and its applicable subsidiaries were in compliance with the covenants. Upon certain change of control transactions, the applicable issuer or issuers will be required to make an offer to repurchase the Senior Notes at a price equal to 101% of the aggregate principal amount of the Senior Notes, plus accrued and unpaid interest. The interest rate payable on the Senior Notes is subject to adjustment if the credit rating of the Senior Notes is downgraded, up to a maximum increase of 2.0%.

14. Long-term debt (Continued)

A summary of the Company’s long-term debt is as follows:


	As of December 31,
	2022		2023
Credit facility, net of debt amortization expenses	$	528,378	$	508,867
3.375% 2019 Senior Notes, net of debt amortization expenses	398,881		399,464
1.750% 2021 Senior Notes, net of debt amortization expenses	$	348,030	$	348,631
Total	$	1,275,289	$	1,256,962
Current portion	26,136		432,242
Non-current portion	1,249,153		824,720
Total	$	1,275,289	$	1,256,962

Income taxes - Schedule of foreign tax credit carry-forward expiry period (Detail) - Foreign tax authority $ in Thousands	Dec. 31, 2023 USD ($)
Tax Credit Carryforward [Line Items]
Foreign tax credit carryforward amount	$ 22,449
2027
Tax Credit Carryforward [Line Items]
Foreign tax credit carryforward amount	5,044
2028
Tax Credit Carryforward [Line Items]
Foreign tax credit carryforward amount	3,304
2029
Tax Credit Carryforward [Line Items]
Foreign tax credit carryforward amount	1,833
2030
Tax Credit Carryforward [Line Items]
Foreign tax credit carryforward amount	832
2031
Tax Credit Carryforward [Line Items]
Foreign tax credit carryforward amount	5,302
2033
Tax Credit Carryforward [Line Items]
Foreign tax credit carryforward amount	$ 6,134

Derivative Financial Instruments - Schedule of fair value of derivative instruments and their location in the Company's financial statements (Detail) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Prepaid expenses and other current assets \| Non-designated
Derivatives, Fair Value [Line Items]
Assets	$ 5,783	$ 2,151
Other assets \| Non-designated
Derivatives, Fair Value [Line Items]
Assets	0	0
Accrued expenses and other current liabilities \| Non-designated
Derivatives, Fair Value [Line Items]
Liabilities	1,276	11,495
Other liabilities \| Non-designated
Derivatives, Fair Value [Line Items]
Liabilities	0	0
Cash flow hedges \| Prepaid expenses and other current assets
Derivatives, Fair Value [Line Items]
Assets	13,273	17,531
Cash flow hedges \| Other assets
Derivatives, Fair Value [Line Items]
Assets	3,251	2,005
Cash flow hedges \| Accrued expenses and other current liabilities
Derivatives, Fair Value [Line Items]
Liabilities	6,833	23,662
Cash flow hedges \| Other liabilities
Derivatives, Fair Value [Line Items]
Liabilities	$ 9,254	$ 3,660

Stock-based compensation - Narrative (Detail) - USD ($)							12 Months Ended
Stock-based compensation - Narrative (Detail) - USD ($)	Apr. 05, 2022	Dec. 22, 2021	Sep. 24, 2021	Jun. 23, 2021	Mar. 19, 2021	Apr. 05, 2019	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	May 09, 2017
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock based compensation cost							$ 87,108,000	$ 75,836,000	$ 80,548,000
Income tax benefits recognized							$ 19,312,000	$ 21,863,000	$ 21,857,000
Options granted, contractual period, years							10 years
Dividends paid per share (in dollars per share)		$ 0.1075	$ 0.1075	$ 0.1075	$ 0.1075			$ 0.125	$ 0.1075
Cash received from the exercise of stock option							$ 27,755,000	$ 14,701,000	$ 23,168,000
Tax benefits from the exercise of stock option							6,631,000	$ 2,398,000	6,927,000
Unrecognized stock-based compensation cost for options							$ 8,690,000
Restricted Stock Unit vesting right (in shares)							1
Restricted Stock Unit vesting right, fair value (in shares)							1
Performance Units vesting right (in shares)							1
Performance units , performance period							3 years	1 year
Employee Stock Option
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Excess tax benefit							$ 3,453,000	$ 1,543,000	$ 4,191,000
Weighted average remaining requisite vesting period							2 years 4 months 24 days
Restricted Share Units (RSUs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted average remaining requisite vesting period							1 year 10 months 24 days
Unrecognized stock-based compensation cost							$ 26,685,000
Performance Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted average remaining requisite vesting period							1 year 7 months 6 days
Unrecognized stock-based compensation cost							$ 42,615,000
Performance units , performance period							1 year
Performance Units \| 2023
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Performance units , performance period							3 years
Performance Units \| Prior to 2023
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Performance units , performance period							1 year
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 (in shares)							4,200,000
Issuance of common shares under the employee stock purchase plan (Note 18) (in shares)							337,875	324,783	285,657
Compensation expense for ESPP							$ 1,468,000	$ 1,537,000	$ 1,420,000
Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award, vesting period, years							3 years
Minimum \| Restricted Share Units (RSUs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award, vesting period, years							3 months
Minimum \| Performance Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award, vesting period, years							6 months
Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award, vesting period, years							5 years
Maximum \| Restricted Share Units (RSUs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award, vesting period, years							4 years
Maximum \| Performance Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award, vesting period, years							3 years
2007 Omnibus Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of common shares authorized for issuance (in shares)	26,500,000					23,000,000	23,858,823
Amended Omnibus Plan, increase in number of common shares authorized for issuance (in shares)	3,500,000					8,000,000
2017 Omnibus Incentive Compensation Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of common shares authorized for issuance (in shares)										15,000,000

Prepaid expenses and other current assets

12 Months Ended

Dec. 31, 2023

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,
	2022		2023
Advance income and non-income taxes	$	38,382	$	90,136
Contract asset (Note 25)	11,613		17,454
Prepaid expenses	39,952		36,196
Derivative instruments	19,682		19,056
Employee advances	3,299		5,087
Deposits	5,372		4,406
Advances to suppliers	953		1,689
Others	18,719		17,542
Total	$	137,972	$	191,566

During the year ended December 31, 2022, the Company sold certain prepaid expenses and other current assets amounting to $445 and classified $901 as assets held for sale relating to a business previously classified as held for sale, the sale of which was completed in the first quarter of 2023. See Note 8 for additional information.

Other assets - Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
Other assets - Narrative (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Accounts, Notes, Loans and Financing Receivable [Line Items]
Credit losses on deferred billings	$ (898)	$ 513	$ (577)
Disposals of other assets	0
Disposal group, held-for-sale, not discontinued operations
Accounts, Notes, Loans and Financing Receivable [Line Items]
Disposal group, other assets, current	$ 1,765

Summary of significant accounting policies (Tables)

12 Months Ended

Dec. 31, 2023

Accounting Policies [Abstract]

Schedule of estimated useful lives of intangible assets acquired


Customer-related intangible assets	1	-	9 years
Marketing-related intangible assets	1	-	8 years
Technology-related intangible assets	2	-	10 years

Schedule of estimated economic useful lives of property, plant and equipment

The Company depreciates and amortizes all property, plant and equipment using the straight-line method over the following estimated economic useful lives of the assets:


	Years
Buildings	40
Furniture and fixtures	4
Computer equipment and servers	4
Plant, machinery and equipment	4
Computer software	4	-	7
Leasehold improvements	Lease period or 10 years, whichever is less
Vehicles	3	-	4

Consolidated Statements of Comprehensive Income (Loss) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Statement of Comprehensive Income [Abstract]
Net income	$ 631,255	$ 353,404	$ 369,448
Other comprehensive income (loss):
Currency translation adjustments	2,340	(161,428)	(39,725)
Net income (loss) on cash flow hedging derivatives, net of taxes (Note 6)	6,663	(19,776)	23,124
Retirement benefits, net of taxes	1,572	2,432	7,588
Other comprehensive income (loss)	10,575	(178,772)	(9,013)
Comprehensive income	$ 641,830	$ 174,632	$ 360,435

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

Consolidated Statements of Income - USD ($) $ in Thousands	12 Months Ended
Consolidated Statements of Income - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Income Statement [Abstract]
Net revenues	$ 4,476,888	$ 4,371,172	$ 4,022,211
Cost of revenue	2,906,223	2,834,774	2,590,252
Gross profit	1,570,665	1,536,398	1,431,959
Operating expenses:
Selling, general and administrative expenses	913,061	938,385	865,715
Amortization of acquired intangible assets	31,463	42,667	58,448
Other operating (income) expense, net	(4,716)	53,195	(1,203)
Income from operations	630,857	502,151	508,999
Foreign exchange gains (losses), net	4,274	15,392	12,669
Interest income (expense), net	(47,935)	(52,204)	(51,434)
Other income (expense), net	15,028	(103)	12,895
Income before income tax expense (benefit)	602,224	465,236	483,129
Income tax expense (benefit)	(29,031)	111,832	113,681
Net income	$ 631,255	$ 353,404	$ 369,448
Earnings per common share
Earnings per common share, basic (in usd per share)	$ 3.46	$ 1.92	$ 1.97
Earnings per common share, diluted (in usd per share)	$ 3.41	$ 1.88	$ 1.91
Weighted average number of common shares used in computing earnings per common share
Weighted average number of common shares used in computing basic earnings per common share (in shares)	182,345,548	184,184,930	187,802,219
Weighted average number of common shares used in computing dilutive earnings per common share (in shares)	185,141,843	188,087,240	192,961,841

Other operating (income) expense, net - Schedule of other operating (income) expense, net (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Other Income and Expenses [Abstract]
Write-Down of intangible assets and property, plant and equipment	$ 0	$ 1,377	$ 915
Write-down of operating lease right-of-use assets and other assets	0	20,307	0
Impairment charge on intangible assets and goodwill held for sale	0	32,575	0
Change in fair value of earn out consideration and deferred consideration (relating to business acquisitions)	(118)	(452)	(750)
Loss on sale of business classified as held for sale (refer to Note 8)	802	0	0
Other operating (income) expense	(526)	(612)	(1,368)
Other operating (income) expense, net	(4,716)	53,195	$ (1,203)
Write-down of restructuring charges	$ (4,874)	$ 20,307

Employee benefit plans (Tables)

12 Months Ended

Dec. 31, 2023

Retirement Benefits [Abstract]

Schedule of funded status of the Company's defined benefit plans and the amounts recognized


	As of December 31,
	2022		2023
Change in benefit obligation
Projected benefit obligation at the beginning of the year	$	91,782	$	86,999
Service cost	14,248		15,099
Actuarial loss/(Gain)	(2,136)		822
Interest cost	5,790		6,930
Benefits paid	(12,602)		(8,567)
Settlements	(875)		149
Curtailments	(6)		(6)
Loss/(Gain) on exchange rate changes	(9,202)		313
Projected benefit obligation at the end of the year	$	86,999	$	101,739
Change in fair value of plan assets
Fair value of plan assets at the beginning of the year	$	96,975	$	80,440
Employer contributions	2,350		8,851
Actual gain on plan assets	4,704		7,255
Benefits paid	(13,143)		(8,567)
Settlements	(824)		(657)
(Loss)/Gain on exchange rate changes	(9,622)		(637)
Fair value of plan assets at the end of the year	$	80,440	$	86,685
Funded status, end of year	$	(6,559)	$	(15,054)
Amounts recognized in the consolidated balance sheets
Non-current assets (recorded under other assets-others)	$	5,860	$	1,279
Current liabilities (recorded under accrued expenses and other current liabilities-retirement benefits)	(1,725)		(2,379)
Non-current liabilities (recorded under other liabilities- retirement benefits)	(10,694)		(13,954)
Funded status, end of year	$	(6,559)	$	(15,054)

Schedule of amounts included in accumulated other comprehensive income (loss)

Amounts included in accumulated other comprehensive income (loss) as of December 31, 2021, 2022 and 2023 were as follows:


	As of December 31,
	2021		2022		2023
Net actuarial loss	$	(13,399)	$	(10,453)	$	(8,747)
Net prior service credit / (cost)	(300)		(124)		446
Deferred tax benefits	3,206		2,516		1,812
Other comprehensive income (loss), net	$	(10,493)	$	(8,061)	$	(6,489)

Schedule of changes in other comprehensive income (loss)

Changes in other comprehensive income (loss) during the year ended December 31, 2022 and 2023 were as follows:


	Year ended December 31,
	2022		2023
Net Actuarial (Loss) Gain	$	891	$	1,425
Amortization of net actuarial loss	662		673
Deferred tax (expense) benefits	(690)		(704)
Net prior service credit / (cost)	154		104
Curtailment	6		6
Settlements	49		2
Effect of exchange rate changes	1,360		66
Other comprehensive income (loss), net	$	2,432	$	1,572

Schedule of accumulated benefit obligation for defined benefit plans

The accumulated benefit obligation for defined benefit plans in excess of plan assets as of December 31, 2022 and 2023 was as follows:


	As of December 31,
	2022		2023
Accumulated benefit obligation	$	12,328	$	14,756
Fair value of plan assets at the end of the year	$	3,822	$	3,295

The projected benefit obligation for defined benefit plans in excess of plan assets as of December 31, 2022 and 2023 was as follows:


	As of December 31,
	2022		2023
Projected benefit obligation	$	16,207	$	101,561
Fair value of plan assets at the end of the year	$	3,822	$	85,228

Schedule of net defined benefit plan costs

Net defined benefit plan costs for the years ended December 31, 2021, 2022 and 2023 include the following components:


	Year ended December 31,
	2021		2022		2023
Service costs	$	14,546	$	14,248	$	15,099
Interest costs	5,497		5,790		6,930
Amortization of actuarial loss	1,549		859		660
Expected return on plan assets	(6,239)		(5,949)		(5,008)
Settlements	519		127		140
Net defined benefit plan costs	$	15,872	$	15,075	$	17,821

Schedule of weighted average assumptions used to determine benefit obligations and plan costs

The weighted average assumptions used to determine the benefit obligations of the Indian Gratuity Plan as of December 31, 2022 and 2023 are presented below:


	As of December 31,
	2022				2023
Discount rate	7.45	%	-	7.70%	7.65%		-	7.90%
Rate of increase in compensation per annum	5.20	%	-	9.00%	5.20	%	-	9.00%

The weighted average assumptions used to determine the Indian Gratuity Plan costs for the years ended December 31, 2021, 2022 and 2023 are presented below:


	Year ended December 31,
	2021			2022			2023
Discount rate	4.45 %	-	5.90 %	5.25 %	-	6.45 %	7.45%	_	7.70%
Rate of increase in compensation per annum	5.20 %	-	9.00 %	4.60 %	-	8.00 %	5.20%	-	9.00%
Expected long term rate of return on plan assets per annum	7.00%		7.50%	7.00%	-	7.20%	7.00%

The weighted average assumptions used to determine the benefit obligations of the Mexican Plan as of December 31, 2022 and 2023 are presented below:


	As of December 31,
	2022		2023
Discount rate	9.30	%	9.40	%
Rate of increase in compensation per annum	5.50	%	5.50	%

The weighted average assumptions used to determine the costs of the Mexican Plan for the years ended December 31, 2021, 2022 and 2023 are presented below:


	Year ended December 31,
	2021		2022		2023
Discount rate	7.20	%	8.20	%	9.30	%
Rate of increase in compensation per annum	5.50	%	5.50	%	5.50	%

The weighted average assumptions used to determine the benefit obligations of the Philippines Plan as of December 31, 2022 and 2023 are presented below:


	As of December 31,
	2022	2023
Discount rate	9.80%	8.54%
Rate of increase in compensation per annum	5.30%	5.80%

The weighted average assumptions used to determine the costs of the Philippines Plan for the years ended December 31, 2021, 2022 and 2023 are presented below:


	Year ended December 31,
	2021		2022		2023
Discount rate	5.26	%	7.67	%	9.80	%
Rate of increase in compensation per annum	5.00	%	6.00	%	5.30	%
Expected long-term rate of return on plan assets per annum	2.00	%	2.00	%	2.00	%

The weighted average assumptions used to determine the benefit obligation of the Japan Plan as of December 31, 2022 and 2023 are presented below:


	As of December 31,
	2022			2023
Discount rate	0.14%	—	0.94%	0.28%	—	0.94%
Rate of increase in compensation per annum	0.00%			0.00%

The weighted average assumptions used to determine the costs of the Japan Plan for the years ended December 31, 2021, 2022 and 2023 are presented below:


	Year ended December 31,
	2021			2022			2023
Discount rate	0.170 %	-	0.410 %	0.14%	-	0.81%	0.14	%	-	0.94%
Rate of increase in compensation per annum	0.00 %			0.00 %			0.00%
Expected long term rate of return on plan assets per annum	1.77 %	-	3.12 %	1.77%	-	3.12%	1.77%

Schedule of fair values of plan assets

The fair values of the Company’s plan assets as of December 31, 2022 and 2023 by asset category are as follows:


	As of December 31, 2022
	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)
Asset Category
Cash	2,423		2,423		—		—
Fixed income securities (Note a)	77,722		—		77,722		—
Other securities (Note b)	295		—		295		—
Total	$	80,440	$	2,423	$	78,017	$	—

17. Employee benefit plans (Continued)


	As of December 31, 2023
	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)
Asset Category
Cash	825		825		—		—
Fixed income securities (Note a)	85,569		—		85,569		—
Other securities (Note b)	291		—		291		—
Total	$	86,685	$	825	$	85,860	$	—

(a)Includes investments in funds that invest 100% of their assets in fixed income securities such as money market instruments, government securities and public and private bonds.

(b)Includes investments in funds that invest primarily in equity securities.

Schedule of expected benefit plan payments

The expected benefit plan payments set forth below reflect expected future service:


Year ending December 31,
2024	$	18,145
2025	17,424
2026	20,268
2027	22,448
2028	23,057
2029 - 2033	108,672
	$	210,014

Schedule of amounts contributed to defined contribution plans in various jurisdictions

During the years ended December 31, 2021, 2022 and 2023, the Company contributed the following amounts to defined contribution plans in various jurisdictions:


	Year ended December 31,
	2021		2022		2023
India	$	37,508	$	43,805	$	47,979
U.S.	21,496		23,084		20,820
U.K.	19,874		20,763		19,197
China	24,988		26,514		27,077
Other regions	15,516		18,062		19,737
Total	$	119,382	$	132,228	$	134,810

Income taxes - Narrative (Detail) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Line Items]
Income tax expense	$ 29,031	$ (111,832)	$ (113,681)
Net excess tax benefits on share-based compensation	5,274	10,418	7,773
Net operating loss carryforwards	426,761
Deferred tax assets related to net operating loss carryforwards, excluding state	73,218
Net operating loss of subsidiary, carried forward	331,451
Additional deferred tax assets for U.S. state and local tax loss carry-forwards	13,338
Undistributed earnings held by foreign subsidiaries for which no deferred tax liability would accrue on repatriation of retained earnings indefinitely reinvested	1,073,210
Cash and cash equivalents	583,670	646,765
Repatriation of retained earnings	92,252
Unrecognized tax benefits that would impact effective tax rate	19,236	25,430
Unrecognized tax benefits, interest on income taxes accrued	3,312	2,871
Accrued penalties	499	374
Unrecognized tax benefits, including exchange rate differences for interest recognized	220	$ (2,583)	$ (13,851)
State and local jurisdiction
Income Tax Disclosure [Line Items]
Net operating loss carryforwards	194,666
Tax loss carry forwards subject to expiration	154,336
Intellectual property
Income Tax Disclosure [Line Items]
Income tax expense	$ 169,945
Intangible assets estimated useful lives	15 years
Indefinite reinvestment in subsidiary
Income Tax Disclosure [Line Items]
Cash and cash equivalents	$ 95,701
Foreign (non-Bermuda) subsidiaries
Income Tax Disclosure [Line Items]
Cash and cash equivalents	581,396
Subsidiaries for which the company expects to incur deferred tax liability
Income Tax Disclosure [Line Items]
Cash and cash equivalents	207,953
No tax expected on repatriation
Income Tax Disclosure [Line Items]
Cash and cash equivalents	$ 277,742
Basic and diluted earnings per share
Income Tax Disclosure [Line Items]
Earnings per share effect of tax holiday (in usd per share)	$ 0.02	$ 0.00	$ 0.02

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Current assets
Cash and cash equivalents	$ 583,670	$ 646,765
Accounts receivable, net of allowance for credit losses of $20,442 and $18,278 as of December 31, 2022 and 2023, respectively	1,116,273	994,755
Prepaid expenses and other current assets	191,566	137,972
Total current assets	1,891,509	1,779,492
Property, plant and equipment, net	189,803	180,758
Operating lease right-of-use assets	186,167	198,366
Deferred tax assets	298,921	135,483
Intangible assets, net	53,028	89,715
Goodwill	1,683,782	1,684,196
Contract cost assets	202,543	216,670
Other assets, net of allowance for credit losses of $3,198 and $4,096 as of December 31, 2022 and 2023, respectively	299,960	304,134
Total assets	4,805,713	4,588,814
Current liabilities
Short-term borrowings	10,000	151,000
Current portion of long-term debt	432,242	26,136
Accounts payable	27,739	35,809
Income taxes payable	38,458	45,306
Accrued expenses and other current liabilities	759,180	791,007
Operating leases liability	50,313	54,063
Total current liabilities	1,317,932	1,103,321
Long-term debt, less current portion	824,720	1,249,153
Operating leases liability	168,015	190,398
Deferred tax liabilities	11,706	4,176
Other liabilities	234,948	215,608
Total liabilities	2,557,321	2,762,656
Shareholders' equity
Preferred shares, $0.01 par value, 250,000,000 authorized, none issued	0	0
Common shares, $0.01 par value, 500,000,000 authorized, 182,924,416 and 179,494,132 issued and outstanding as of December 31, 2022 and 2023, respectively	1,789	1,823
Additional paid-in capital	1,883,944	1,777,453
Retained earnings	1,085,209	780,007
Accumulated other comprehensive income (loss)	(722,550)	(733,125)
Total equity	2,248,392	1,826,158
Commitments and contingencies
Total liabilities and equity	$ 4,805,713	$ 4,588,814

Accounts receivable, net of allowance for credit losses

12 Months Ended

Dec. 31, 2023

Receivables [Abstract]

Accounts receivable, net of allowance for credit losses

The following table provides details of the Company’s allowance for credit losses:


	Year ended December 31,
	2021		2022		2023
Opening balance as of January 1	$	27,707	$	24,329	$	20,442
Additions (net), charged to income statement	910		2,096		3,081
Deductions/effect of exchange rate fluctuations	(4,288)		(5,983)		(5,245)
Closing balance	$	24,329	$	20,442	$	18,278

Accounts receivable were $1,015,197 and $1,134,551, and allowances for credit losses were $20,442 and $18,278, resulting in net accounts receivable balances of $994,755 and $1,116,273 as of December 31, 2022 and 2023, respectively.

During the year ended December 31, 2022, the Company sold certain accounts receivable amounting to $2,180 and classified $2,341 as assets held for sale relating to a business previously classified as held for sale, the sale of which was completed in the first quarter of 2023. See Note 8 for additional information.

The Company has a revolving accounts receivable-based facility of $100,000 and $75,000 as of December 31, 2022 and 2023, respectively, permitting it to sell accounts receivable to banks on a non-recourse basis in the ordinary course of business. The aggregate maximum capacity utilized by the Company at any time during the periods ended December 31, 2022 and 2023 was $33,030 and $51,367, respectively. The principal amount outstanding against this facility as of December 31, 2022 and 2023 was $33,030 and $51,344, respectively. The cost of factoring such accounts receivable during the years ended December 31, 2021, 2022 and 2023 was $40, $601 and $2,013, respectively. Gains or losses on the sales are recorded at the time of transfer of the accounts receivable and are included under "interest income (expense), net" in the Company's consolidated statements of income.

The Company also has arrangements with financial institutions that manage the accounts payable program for certain of the Company's large clients. The Company sells certain accounts receivable pertaining to such clients to these financial institutions on a non-recourse basis. There is no cap on the value of accounts receivable that can be sold under these arrangements. The Company used these arrangements to sell accounts receivable amounting to $299,875 and $324,401 during the years ended December 31, 2022 and December 31, 2023, respectively, which also represents the maximum capacity utilized under these arrangements in each such year. The cost of factoring such accounts receivable during the years ended December 31, 2021, 2022 and 2023 was $1,295, $4,154 and $7,921, respectively.

Leases

12 Months Ended

Dec. 31, 2023

Leases [Abstract]

Leases

The Company has leased buildings, vehicles, furniture and fixtures, leased lines, computer equipment and servers from various lessors. Certain lease agreements include options to terminate or extend the leases for up to 10 years. The lease agreements do not contain any material residual value guarantees or material restrictive covenants.

The components of lease cost for operating and finance leases for the years ended December 31, 2021, 2022 and 2023 are summarized below:


	Year ended December 31, 2021		Year ended December 31, 2022		Year ended December 31, 2023
Finance lease cost:
Amortization of ROU assets (Note a)	15,549		13,132		11,058
Interest on lease liabilities (Note b)	2,538		1,532		1,332
Operating lease cost (Note c)	81,637		68,172		60,629
Short-term lease cost (Note c)	1,057		1,563		1,963
Variable lease cost (Note c)	5,307		6,898		6,785
Total lease cost	$	106,088	$	91,297	$	81,767

a)Included in “depreciation and amortization” in the consolidated statements of income.

b)Included in “interest income (expense), net” in the consolidated statements of income.

c)Included in “cost of revenue” and “selling, general and administrative expenses” in the consolidated statements of income.

ROU assets relating to finance leases of $26,358 and $17,766 as of December 31, 2022 and December 31, 2023, respectively, are included in “other assets” in the consolidated balance sheets.

12. Leases (Continued)

Amortization of ROU assets as set out above includes the effect of the reclassification of foreign exchange (gains) losses related to the effective portion of foreign currency derivative contracts amounting to $(99), $71 and $(3) for the years ended December 31, 2021, 2022 and 2023, respectively.

The operating lease cost set out above includes the effect of the reclassification of foreign exchange (gains) losses related to the effective portion of foreign currency derivative contracts amounting to $(333), $187 and $(74) for the years ended December 31, 2021, 2022 and 2023, respectively.

Other information


	Year ended December 31, 2021		Year ended December 31, 2022		Year ended December 31, 2023
Weighted-average remaining lease term—finance leases	2.3 years		2.02 years		1.91 years
Weighted-average remaining lease term—operating leases	5.76 years		5.41 years		5.06 years
Weighted-average discount rate—finance leases	5.70	%	5.72	%	6.54	%
Weighted-average discount rate—operating leases	6.98	%	7.80	%	8.33	%


	Year ended December 31, 2021		Year ended December 31, 2022		Year ended December 31, 2023
Cash paid for amounts included in the measurement of lease liabilities
Operating cash outflows for finance leases	$	2,592	$	1,532	$	1,332
Operating cash outflows for operating leases	$	80,159	$	79,037	$	70,176
Financing cash outflows for finance leases	$	13,926	$	12,810	$	12,165


Period range	Finance lease		Operating lease
2023	$	16,382	$	69,902
2024	8,681		61,017
2025	3,000		46,979
2026	830		40,638
2027	119		30,100
Thereafter	—		52,466
Total lease payments	$	29,012	$	301,102
Less: Imputed interest	1,625		56,641
Total lease liabilities	$	27,387	$	244,461

12. Leases (Continued)


Period range	Finance lease		Operating lease
2024	$	11,779	$	65,016
2025	4,061		51,690
2026	2,403		48,686
2027	930		40,886
2028	198		26,719
Thereafter	—		35,177
Total lease payments	$	19,371	$	268,174
Less: Imputed interest	1,660		49,846
Total lease liabilities	$	17,711	$	218,328

During the years ended December 31, 2021, 2022 and 2023, the Company recorded impairment charges of $0, $20,307 and $0, respectively, relating to operating lease right-of-use assets due to the Company’s shift to a virtual operating environment. The impairment charge recorded in 2022 was classified as restructuring charges during the year ended December 31, 2022. See Note 27 for additional details.

Business acquisitions - Hoodoo Digital, LLC. - Narrative (Details) - USD ($) $ in Thousands		12 Months Ended
	Dec. 31, 2021	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Business Acquisition [Line Items]
Payment for business acquisitions, net of cash acquired		$ 682	$ 33	$ 72,025
Goodwill	$ 1,731,027	1,683,782	$ 1,684,196	1,731,027
Acquisition related cost				$ 1,177
Hoodoo Digital, LLC
Business Acquisition [Line Items]
Ownership percentage acquired (in percentage)			100.00%
Purchase consideration	66,721
Payment for business acquisitions, net of cash acquired	64,439
Cash and cash equivalents	2,283
Cash consideration to acquired certain assets and assumed certain liabilities	$ 67,695
Consideration receivable			$ 973
Taxation, purchase accounting adjustments		1,688
Purchase accounting adjustments, outstanding		$ 682
Acquired intangible assets, weighted average amortization period	5 years
Goodwill			46,033
Acquisition related cost	$ 1,177
Acquired assets			5,629
Liabilities assumed			1,852
Indemnification assets			278
Hoodoo Digital, LLC \| Financial Services
Business Acquisition [Line Items]
Goodwill			4,338
Hoodoo Digital, LLC \| Consumer and Healthcare
Business Acquisition [Line Items]
Goodwill			7,321
Hoodoo Digital, LLC \| High Tech and Manufacturing
Business Acquisition [Line Items]
Goodwill			34,374
Hoodoo Digital, LLC \| Customer-related intangible assets
Business Acquisition [Line Items]
Acquired intangibles			16,200
Hoodoo Digital, LLC \| Marketing-related intangible assets
Business Acquisition [Line Items]
Acquired intangibles			$ 2,400

Employee Benefit Plans - Schedule of weighted average assumptions used to determine benefit obligations, Japan Plan (Detail) - Benefit obligations of Japan Plan	Dec. 31, 2023	Dec. 31, 2022
Defined Benefit Plan Disclosure [Line Items]
Rate of increase in compensation per annum	0.00%	0.00%
Minimum
Defined Benefit Plan Disclosure [Line Items]
Discount rate	0.28%	0.14%
Maximum
Defined Benefit Plan Disclosure [Line Items]
Discount rate	0.94%	0.94%

Employee Benefit Plans - Schedule of changes in other comprehensive income (loss) (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Retirement Benefits [Abstract]
Net Actuarial (Loss) Gain	$ 1,425	$ 891
Amortization of net actuarial loss	673	662
Deferred tax (expense) benefits	(704)	(690)
Net prior service credit / (cost)	104	154
Curtailment	6	6
Settlements	2	49
Effect of exchange rate changes	66	1,360
Other comprehensive income (loss), net	$ 1,572	$ 2,432	$ 7,588

Cover - USD ($)	12 Months Ended
Cover - USD ($)	Dec. 31, 2023	Feb. 16, 2024	Jun. 30, 2023
Cover [Abstract]
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 31, 2023
Current Fiscal Year End Date	--12-31
Document Transition Report	false
Entity File Number	001-33626
Entity Registrant Name	GENPACT LIMITED
Entity Incorporation, State or Country Code	D0
Entity Tax Identification Number	98-0533350
Entity Address, Address Line One	Canon's Court
Entity Address, Address Line Two	22 Victoria Street
Entity Address, City or Town	Hamilton
Entity Address, Postal Zip Code	HM 12
Entity Address, Country	BM
City Area Code	441
Local Phone Number	298-3300
Title of 12(b) Security	Common shares, par value $0.01 per share
Trading Symbol	G
Security Exchange Name	NYSE
Entity Well-known Seasoned Issuer	Yes
Entity Voluntary Filers	No
Entity Interactive Data Current	Yes
Entity Current Reporting Status	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
ICFR Auditor Attestation Flag	true
Document Financial Statement Error Correction [Flag]	false
Entity Shell Company	false
Entity Public Float			$ 6,775,501,200
Entity Common Stock, Shares Outstanding		180,732,575
Documents Incorporated by Reference	The registrant intends to file a definitive proxy statement pursuant to Regulation 14A within 120 days of the end of the fiscal year ended December 31, 2023. Portions of the proxy statement are incorporated herein by reference to the following parts of this Annual Report on Form 10-K: Part III, Item 10, Directors, Executive Officers and Corporate Governance; Part III, Item 11, Executive Compensation; Part III, Item 12, Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters; Part III, Item 13, Certain Relationships and Related Transactions, and Director Independence; and Part III, Item 14, Principal Accountant Fees and Services.
Amendment Flag	false
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	FY
Entity Central Index Key	0001398659

Subsequent Events - Narrative (Detail) - USD ($) $ / shares in Units, $ in Thousands									1 Months Ended	2 Months Ended	12 Months Ended
	Dec. 22, 2023	Sep. 26, 2023	Jun. 26, 2023	Mar. 24, 2023	Feb. 09, 2023	Feb. 10, 2022	Feb. 09, 2021	Feb. 06, 2020	Feb. 29, 2024	Feb. 28, 2024	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Subsequent Event [Line Items]
Shares repurchased and retired (in shares)											6,013,793	4,777,205	6,577,562
Common stock shares repurchased price per share (in US dollars per share)											$ 37.48	$ 44.79	$ 45.32
Aggregate amount of common stock shares repurchased											$ 225,499	$ 214,082	$ 298,219
Increase in quarterly cash dividend (in percentage)					10.00%	16.00%	10.00%
Planned annual dividend (in usd per share)						$ 0.50	$ 0.43				$ 0.55
Dividends per common share (in usd per share)	$ 0.1375	$ 0.1375	$ 0.1375	$ 0.1375	$ 0.1375	$ 0.125	$ 0.1075	$ 0.0975			$ 0.55	$ 0.50	$ 0.43
Subsequent event
Subsequent Event [Line Items]
Shares repurchased and retired (in shares)										221,569
Common stock shares repurchased price per share (in US dollars per share)										$ 36.14
Aggregate amount of common stock shares repurchased										$ 8,008
Increase in quarterly cash dividend (in percentage)									11.00%
Planned annual dividend (in usd per share)									$ 0.61
First quarter dividend \| Subsequent event
Subsequent Event [Line Items]
Dividends per common share (in usd per share)									$ 0.1525

Long-term debt - Schedule of long term debt (Detail) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Mar. 31, 2021	Nov. 30, 2019
Debt Instrument [Line Items]
Total	$ 1,256,962	$ 1,275,289
Current portion	432,242	26,136
Non-current portion	824,720	1,249,153
Genpact Luxembourg S.r.l. \| 2019 senior notes
Debt Instrument [Line Items]
Total	$ 399,464	398,881
Interest rate on senior notes (in percentage)	3.375%			3.375%
Genpact Luxembourg S.r.l. \| 2021 senior notes
Debt Instrument [Line Items]
Total	$ 348,631	348,030
Interest rate on senior notes (in percentage)	1.75%		1.75%
Credit facility, net of debt amortization expenses
Debt Instrument [Line Items]
Total	$ 508,867	528,378
2019 senior notes
Debt Instrument [Line Items]
Total	399,464	398,881
2021 senior notes
Debt Instrument [Line Items]
Total	$ 348,631	$ 348,030

Income taxes - Schedule of income tax expense (benefit) (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Income from continuing operations	$ (29,031)	$ 111,832	$ 113,681
Other comprehensive income:
Cash flow hedges	1,397	(4,947)	5,265
Retirement benefits	$ 705	$ 690	$ 3,859

- Definition

Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.

+ References + Details

Organization (Detail)	Dec. 31, 2023 Employee Country
Accounting Policies [Abstract]
Number of employees around the globe, minimum \| Employee	129,100
Number of countries in which entity operates \| Country	35

Accounts receivable, net of allowance for credit losses - Narrative (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Gross accounts receivable	$ 1,134,551	$ 1,015,197
Allowance for credit losses	18,278	20,442	$ 24,329	$ 27,707
Accounts receivable, after allowance for credit loss, current	1,116,273	994,755
Gross factored accounts receivable	324,401	299,875
Accounts receivable, held-for-sale		2,341
Factoring facility, maximum capacity	75,000	100,000
Factoring facility, maximum capacity utilized	51,367	33,030
Factoring facility, amount outstanding	51,344	33,030
Cost of factoring facility	2,013	601	40
Cost of accounts receivable factoring facility with financial institution	$ 7,921	4,154	$ 1,295
Discontinued Operations, Disposed of by Sale
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Gross factored accounts receivable		$ 2,180

Fair value measurements (Tables)

12 Months Ended

Dec. 31, 2023

Fair Value Disclosures [Abstract]

Schedule of fair value of assets and liabilities, including derivative instruments, at fair value on a recurring basis

The Company measures certain financial assets and liabilities, including derivative instruments, at fair value on a recurring basis. The fair value measurements of these financial assets and liabilities were determined using the following inputs as of December 31, 2022 and 2023:


	As of December 31, 2022
	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)	$	21,687	$	—	$	21,687	$	—
Deferred compensation plan assets (Note a, e)	40,261		—		—		40,261
Total	$	61,948	$	—	$	21,687	$	40,261
Liabilities
Earn-out consideration (Note b, d)	$	2,517	$	—	$	—	$	2,517
Derivative instruments (Note b, c)	38,817		—		38,817		—
Deferred compensation plan liability (Note b, f)	39,654		—		—		39,654
Total	$	80,988	$	—	$	38,817	$	42,171

5. Fair value measurements (Continued)


	As of December 31, 2023
	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)	$	22,307	$	—	$	22,307	$	—
Deferred compensation plan assets (Note a, e)	51,983		—		—		51,983
Total	$	74,290	$	—	$	22,307	$	51,983
Liabilities
Derivative instruments (Note b, c)	17,363		—		17,363		—
Deferred compensation plan liability (Note b, f)	51,354		—		—		51,354
Total	$	68,717	$	—	$	17,363	$	51,354

(a)Derivative assets are included in “prepaid expenses and other current assets” and “other assets” in the consolidated balance sheets. Deferred compensation plan assets are included in “other assets” in the consolidated balance sheets.

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

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

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

(e)Deferred compensation plan assets consist of life insurance policies held under a Rabbi Trust. Assets held in the Rabbi Trust are valued based on the cash surrender value of the insurance contract, which is determined based on the fair value of the underlying assets included in the insurance portfolio and are therefore classified within level 3 of the fair value hierarchy.

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

Schedule of roll-forward of fair value of earn-out consideration categorized as level 3 in fair value hierarchy

The following table provides a roll-forward of the fair value of earn-out consideration categorized as level 3 in the fair value hierarchy for the years ended December 31, 2022 and 2023:


	Year ended December 31,
	2022		2023
Opening balance	$	5,406	$	2,517
Payments made on earn-out consideration	(2,437)		(2,399)
Change in fair value of earn-out consideration (Note a)	(452)		(118)
Closing balance	$	2,517	$	—

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

The following table provides a roll-forward of the fair value of deferred compensation liabilities categorized as level 3 in the fair value hierarchy for the years ended December 31, 2022 and 2023:


	Year ended December 31,
	2022		2023
Opening balance	$	38,007	$	39,654
Additions (net of redemption)	9,257		4,216
Change in fair value of deferred compensation plan liabilities (Note a)	(7,610)		7,484
Closing balance	$	39,654	$	51,354

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

Schedule of roll-forward of fair value of deferred compensation plan assets categorized as level 3 in fair value hierarchy

The following table provides a roll-forward of the fair value of deferred compensation plan assets categorized as level 3 in the fair value hierarchy for the years ended December 31, 2022 and 2023:


	Year ended December 31,
	2022		2023
Opening balance	$	38,584	$	40,261
Additions (net of redemption)	9,257		4,216
Change in fair value of deferred compensation plan assets (Note a)	(7,580)		7,506
Closing balance	$	40,261	$	51,983

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

Schedule of fair value of deferred compensation liabilities categorized as Level 3 in fair value hierarchy

The following table provides a roll-forward of the fair value of earn-out consideration categorized as level 3 in the fair value hierarchy for the years ended December 31, 2022 and 2023:


	Year ended December 31,
	2022		2023
Opening balance	$	5,406	$	2,517
Payments made on earn-out consideration	(2,437)		(2,399)
Change in fair value of earn-out consideration (Note a)	(452)		(118)
Closing balance	$	2,517	$	—

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

The following table provides a roll-forward of the fair value of deferred compensation liabilities categorized as level 3 in the fair value hierarchy for the years ended December 31, 2022 and 2023:


	Year ended December 31,
	2022		2023
Opening balance	$	38,007	$	39,654
Additions (net of redemption)	9,257		4,216
Change in fair value of deferred compensation plan liabilities (Note a)	(7,610)		7,484
Closing balance	$	39,654	$	51,354

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

Prepaid expenses and other current assets - Schedule of prepaid expenses and other current assets (Detail) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Advance income and non-income taxes	$ 90,136	$ 38,382
Contract asset (Note 25)	17,454	11,613
Prepaid expenses	36,196	39,952
Derivative instruments	19,056	19,682
Employee advances	5,087	3,299
Deposits	4,406	5,372
Advances to suppliers	1,689	953
Others	17,542	18,719
Total	$ 191,566	$ 137,972

Goodwill and intangible assets - Schedule of impairment charge recorded for various categories of assets (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Acquired Finite-Lived Intangible Assets [Line Items]
Goodwill	$ 0	$ 1,625	$ 0
Total intangible assets and goodwill	0	27,796	205
Total property, plant and equipment	0	1,377	710
Total impairment and write-down	0	29,173	915
Property, plant and equipment
Acquired Finite-Lived Intangible Assets [Line Items]
Total property, plant and equipment	0	1,377	710
Technology-related intangible assets
Acquired Finite-Lived Intangible Assets [Line Items]
Impairment of intangible assets, indefinite-lived (excluding goodwill)	0	25,266	205
Customer-related intangible assets
Acquired Finite-Lived Intangible Assets [Line Items]
Impairment of intangible assets, indefinite-lived (excluding goodwill)	$ 0	$ 905	$ 0

Other operating (income) expense, net

12 Months Ended

Dec. 31, 2023

Other Income and Expenses [Abstract]

Other operating (income) expense, net


	Year ended December 31,
	2021		2022		2023
Write-down of intangible assets and property, plant and equipment^	$	915	$	1,377	$	—
Write-down of operating lease right-of-use assets and other assets^*	—		20,307		—
Impairment charge on assets classified as held for sale^	—		32,575		—
Change in fair value of earn out consideration and deferred consideration (relating to business acquisitions)	(750)		(452)		(118)
Loss on the sale of business classified as held for sale^	—		—		802
Gain on termination of lease^*	—		—		(4,874)
Other operating (income) expense	(1,368)		(612)		(526)
Other operating (income) expense, net	$	(1,203)	$	53,195	$	(4,716)

^ Refer to Notes 8, 10 and 27 for additional information about other operating (income) expense, net for the years ended December 31, 2021, 2022 and 2023.

Employee Benefit Plans - Schedule of expected benefit plan payments (Detail) $ in Thousands	Dec. 31, 2023 USD ($)
Retirement Benefits [Abstract]
2024	$ 18,145
2025	17,424
2026	20,268
2027	22,448
2028	23,057
2029 - 2033	108,672
Defined benefit plan expected future benefit payments	$ 210,014

Employee Benefit Plans - Schedule of amounts included in accumulated other comprehensive income (loss) (Detail) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Retirement Benefits [Abstract]
Net actuarial loss	$ (8,747)	$ (10,453)	$ (13,399)
Net prior service credit / (cost)	446	(124)	(300)
Deferred tax benefits	1,812	2,516	3,206
Other comprehensive income (loss), net	$ (6,489)	$ (8,061)	$ (10,493)

Insider Trading Arrangements	3 Months Ended
Insider Trading Arrangements	Dec. 31, 2023
Trading Arrangements, by Individual
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

Capital Stock - Narrative (Detail) $ / shares in Units, $ in Thousands																	12 Months Ended
	Dec. 22, 2023 USD ($) $ / shares	Sep. 26, 2023 USD ($) $ / shares	Jun. 26, 2023 USD ($) $ / shares	Mar. 24, 2023 USD ($) $ / shares	Feb. 09, 2023 $ / shares	Dec. 23, 2022 USD ($) $ / shares	Sep. 23, 2022 USD ($) $ / shares	Jun. 24, 2022 USD ($) $ / shares	Mar. 23, 2022 USD ($) $ / shares	Feb. 10, 2022 $ / shares	Dec. 22, 2021 USD ($) $ / shares	Sep. 24, 2021 USD ($) $ / shares	Jun. 23, 2021 USD ($) $ / shares	Mar. 19, 2021 USD ($) $ / shares	Feb. 09, 2021 $ / shares	Feb. 06, 2020 $ / shares	Dec. 31, 2023 USD ($) votes $ / shares shares	Dec. 31, 2022 USD ($) $ / shares shares	Dec. 31, 2021 USD ($) $ / shares shares	Mar. 31, 2023 USD ($)
Class of Stock [Line Items]
Common shares, authorized (in shares) \| shares																	500,000,000	500,000,000
Common shares, par value (in usd per share)																	$ 0.01	$ 0.01
Preferred shares, authorized (in shares) \| shares																	250,000,000	250,000,000
Preferred shares, par value (in usd per share)																	$ 0.01	$ 0.01
Common shares, issued (in shares) \| shares																	179,494,132	182,924,416
Preferred shares, issued (in shares) \| shares																	0	0
Common shares, outstanding (in shares) \| shares																	179,494,132	182,924,416
Preferred shares, outstanding (in shares) \| shares																	0	0
Common stock, number of votes per share \| votes																	1
Stock repurchase authorized amount \| $																	$ 2,250,000			$ 500
Shares repurchased and retired (in shares) \| shares																	6,013,793	4,777,205	6,577,562
Common stock shares repurchased price per share (in US dollars per share)																	$ 37.48	$ 44.79	$ 45.32
Aggregate amount of common stock shares repurchased \| $																	$ 225,499	$ 214,082	$ 298,219
Expenses related to stock purchases \| $																	720	$ 96	$ 132
Stock repurchase program remained available for share \| $																	$ 399,545
Increase in quarterly cash dividend (in percentage)					10.00%					16.00%					10.00%
Dividends per common share (in usd per share)	$ 0.1375	$ 0.1375	$ 0.1375	$ 0.1375	$ 0.1375					$ 0.125					$ 0.1075	$ 0.0975	$ 0.55	$ 0.50	$ 0.43
Planned annual dividend (in usd per share)										0.50					0.43		0.55
Annual dividend per common share (in usd per share)															$ 0.43		$ 0.55	0.50	0.39
Dividends paid per share (in dollars per share)											$ 0.1075	$ 0.1075	$ 0.1075	$ 0.1075				0.125	$ 0.1075
Initial dividend paid \| $	$ 24,784	$ 24,944	$ 25,031	$ 25,255							$ 20,018	$ 20,213	$ 20,133	$ 20,115
Quarterly cash dividend
Class of Stock [Line Items]
Dividends per common share (in usd per share)										$ 0.125								$ 0.1075
Dividends paid per share (in dollars per share)						$ 0.125	$ 0.125	$ 0.125	$ 0.125
Initial dividend paid \| $						$ 22,895	$ 22,873	$ 22,935	$ 23,134
Share repurchase open market
Class of Stock [Line Items]
Aggregate amount of common stock shares repurchased \| $																	$ 225,379	$ 213,986	$ 298,087

Prepaid expenses and other current assets (Tables)

12 Months Ended

Dec. 31, 2023

Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]

Schedule of prepaid expenses and other current assets

Prepaid expenses and other current assets consist of the following:


	As of December 31,
	2022		2023
Advance income and non-income taxes	$	38,382	$	90,136
Contract asset (Note 25)	11,613		17,454
Prepaid expenses	39,952		36,196
Derivative instruments	19,682		19,056
Employee advances	3,299		5,087
Deposits	5,372		4,406
Advances to suppliers	953		1,689
Others	18,719		17,542
Total	$	137,972	$	191,566

Net revenues - Schedule of estimated revenue expected to be recognized in the future related to remaining performance obligation (Detail) $ in Thousands	Dec. 31, 2023 USD ($)
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Transaction price allocated to remaining performance obligations	$ 171,828
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2024-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Transaction price allocated to remaining performance obligations	112,435
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2025-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Transaction price allocated to remaining performance obligations	47,246
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2027-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Transaction price allocated to remaining performance obligations	11,864
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2029-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Transaction price allocated to remaining performance obligations	$ 283

Income taxes - Schedule of activities related to unrecognized tax benefits (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Income Tax Uncertainties [Abstract]
Opening Balance at January 1	$ 25,430	$ 25,651	$ 34,300
Increase related to prior year tax positions, including recorded in acquisition accounting	1,385	2,869	2,992
Decrease related to prior year tax positions due to lapse of applicable statute of limitation	(4,658)	(1,313)	(455)
Increase related to current year tax positions	677	1,426	1,385
Decrease related to settlements with taxing authorities	(1,144)	(4)	(11,170)
Decrease related to prior year tax positions for other reasons	(2,405)	(1,802)	(455)
Effect of exchange rate changes	49	1,397	946
Closing Balance at December 31	$ 19,236	$ 25,430	$ 25,651

Other Liabilities - Schedule of other liabilities (Detail) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Other Liabilities Disclosure [Abstract]
Accrued employee cost	$ 3,329	$ 14,120
Retirement benefits	13,947	10,694
Compensated absences	50,214	43,474
Derivative instruments	9,254	3,660
Contract liabilities (Note 25)	$ 59,393	$ 56,157
Finance lease liability	Total	Total
Finance lease liability	$ 6,874	$ 11,802
Others	91,937	75,701
Total	$ 234,948	$ 215,608

Net revenues

12 Months Ended

Dec. 31, 2023

Revenues [Abstract]

Net revenues

Disaggregation of revenue

In the following table, the Company’s revenue is disaggregated by the nature of services provided:


	Year ended December 31,
	2021		2022		2023
Data-Tech-AI	$	1,692,281	$	1,959,889	$	1,993,059
Digital Operations	2,329,930		2,411,283		2,483,829
Total net revenues	$	4,022,211	$	4,371,172	$	4,476,888

All three of the Company's segments include revenue from both Data-Tech-AI and Digital Operations services. See Note 24 for additional information.

During the second quarter of 2022, the Company's management modified the manner in which it disaggregates revenue for reporting and internal tracking purposes, and the Company now reports revenue disaggregated by the nature of services provided to the client, namely either Data-Tech-AI or Digital Operations services. Prior to the second quarter of 2022, the Company disaggregated its revenue as either revenue from the General Electric Company (GE) or revenue from Global Clients (other than GE).

Contract balances

Accounts receivable include amounts for services that the Company has performed but for which payment has not been received. The Company typically follows a 30-day billing cycle and, as such, at any point in time may have accrued up to 30 days of revenues that have not been billed. The Company has determined that in instances where the timing of revenue recognition differs from the timing of invoicing, the related contracts generally do not include a significant financing component. Refer to Note 4 for details on the Company’s accounts receivable and allowance for credit losses and Note 11 for deferred billings.

25. Net revenues (Continued)

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


	As of December 31,
	2022		2023
Contract assets (Note a)	$	18,347	$	33,370
Contract liabilities (Note b)
Deferred transition revenue	$	128,726	$	116,577
Advance from customers	$	88,056	$	55,251

(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.

During the year ended December 31, 2022, the Company sold certain contract assets and contract liabilities amounting to $0 and $2,451, respectively, and classified certain contract assets and contract liabilities amounting to $2,168 and $649, respectively, as assets/liabilities held for sale relating to the Business, the sale of which was completed in the first quarter of 2023. See Note 8 for additional information.

Contract assets represent the contract acquisition fees or other upfront fees paid to a customer. Such costs are amortized over the expected period of benefit and recorded as an adjustment to the transaction price and deducted from revenue. The Company’s assessment did not indicate any significant impairment losses on its contract assets for the periods presented.

Contract liabilities include that portion of revenue for which payments have been received in advance from customers. The Company also defers revenues attributable to certain process transition activities for which costs have been capitalized by the Company as contract fulfillment costs. Consideration received from customers, if any, relating to such transition activities is also included as part of contract liabilities. The contract liabilities are included within “Accrued expenses and other current liabilities” and “Other liabilities” in the consolidated balance sheets. The revenues are recognized as (or when) the performance obligation is fulfilled pursuant to the contract with the customer.

Changes in the Company’s contract asset and liability balances during the years ended December 31, 2022 and 2023 were a result of normal business activity and not materially impacted by any other factors.

Revenue recognized during the year ended December 31, 2022 and 2023 that was included in the contract liabilities balance at the beginning of the period was $152,570 and $160,024, respectively.

The following table includes estimated revenue expected to be recognized in the future related to remaining performance obligations as of December 31, 2023:


Particulars	Total		Less than 1 year		1-3 years		3-5 years		After 5 years
Transaction price allocated to remaining performance obligations	$	171,828	$	112,435	$	47,246	$	11,864	$	283

25. Net revenues (Continued)

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


	As of December 31, 2022				As of December 31, 2023
Particulars	Sales incentive programs		Transition activities		Sales incentive programs		Transition activities
Opening balance	$	32,296	$	206,498	$	34,805	$	181,865
Closing balance	34,805		181,865		41,964		160,579
Amortization	26,769		89,398		29,814		88,913

During the year ended December 31, 2022, the Company sold certain contract assets amounting to $304 and classified $1,247 as assets held for sale relating to the Business, the sale of which was completed in the first quarter of 2023. See Note 8 for additional information.

- Definition

The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 9
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-9

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 10
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-10

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 15
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-15

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-12

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-12

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-12

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-12

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-12

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (b)(2)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-13

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Name Accounting Standards Codification
-Topic 606
-Publisher FASB
-URI https://asc.fasb.org//606/tableOfContent

+ Details

Goodwill and intangible assets (Tables)

12 Months Ended

Dec. 31, 2023

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of changes in goodwill

The following table presents the changes in goodwill for the year ended December 31, 2022 and 2023:


	As of December 31,
	2022		2023
Opening balance	$	1,731,027	$	1,684,196
Impact of measurement period adjustments	1,817		—
Classified as held for sale	(1,625)		—
Effect of exchange rate fluctuations	(47,023)		(414)
Closing balance	$	1,684,196	$	1,683,782

Schedule of changes in goodwill by reporting unit

The following table presents the changes in goodwill by reporting unit for the year ended December 31, 2022:


	Financial Services		Consumer and Healthcare		High Tech and Manufacturing		Total
Opening balance	$	421,257	$	611,120	$	698,650	$	1,731,027
Impact of measurement period adjustments	171		289		1,357		1,817
Classified as held for sale	—		(1,625)		—		(1,625)
Effect of exchange rate fluctuations	(12,692)		(16,877)		(17,454)		(47,023)
Closing balance	$	408,736	$	592,907	$	682,553	$	1,684,196

The following table presents the changes in goodwill by reporting unit for the year ended December 31, 2023:


	Financial Services		Consumer and Healthcare		High Tech and Manufacturing		Total
Opening balance	$	408,736	$	592,907	$	682,553	$	1,684,196
Effect of exchange rate fluctuations	(62)		(127)		(225)		(414)
Closing balance	$	408,674	$	592,780	$	682,328	$	1,683,782

Schedule of intangible assets

The Company’s intangible assets are as follows:


	As of December 31, 2022						As of December 31, 2023
	Gross carrying amount		Accumulated amortization & Impairment		Net		Gross carrying amount		Accumulated amortization & Impairment		Net
Customer-related intangible assets	$	473,997	$	411,706	$	62,291	$	474,090	$	436,104	$	37,986
Marketing-related intangible assets	97,831		83,253		14,578		97,840		88,648		9,192
Technology-related intangible assets	126,406		113,560		12,846		129,600		123,750		5,850
Total	$	698,234	$	608,519	$	89,715	$	701,530	$	648,502	$	53,028

Schedule of impairment charge recorded for various categories of assets

The summary below presents the impairment charges (on intangibles and goodwill) and write-downs (on property, plant and equipment) recorded for various categories of assets during the years ended December 31, 2021, 2022 and 2023:


	Year ended December 31,
	2021		2022		2023
Technology related intangible assets	$	205	$	25,266	$	—
Customer related intangible assets	$	—	$	905	$	—
Goodwill	$	—	$	1,625	$	—
Total intangible assets and goodwill	$	205	$	27,796	$	—
Property, plant and equipment	$	710	$	1,377	$	—
Total property, plant and equipment	$	710	$	1,377	$	—
Total impairment and write-down	$	915	$	29,173	$	—

Schedule of estimated amortization for intangible assets for future periods

The estimated amortization schedule for the Company’s intangible assets for future periods as of December 31, 2023 is set out below:


For the year ending December 31:
2024	28,276
2025	18,152
2026	3,895
2027	2,705
Total	$	53,028

Income taxes (Tables)

12 Months Ended

Dec. 31, 2023

Income Tax Disclosure [Abstract]

Schedule of income tax expense (benefit)

Income tax expense (benefit) for the years ended December 31, 2021, 2022 and 2023 is allocated as follows:


	Year ended December 31,
	2021		2022		2023
Income from continuing operations	$	113,681	$	111,832	$	(29,031)
Other comprehensive income:
Cash flow hedges	5,265		(4,947)		1,397
Retirement benefits	3,859		690		705

Schedule of components of income before income tax expense from continuing operations

The components of income before income tax expense (benefit) from continuing operations are as follows:


	Year ended December 31,
	2021		2022		2023
Domestic (U.S.)	$	126,107	$	44,903	$	216,718
Foreign (other than U.S.)	357,022		420,333		385,506
Income before income tax expense (benefit)	$	483,129	$	465,236	$	602,224

Schedule of income tax expense (benefit) attributable to income from continuing operations

Income tax expense (benefit) attributable to income from continuing operations consists of:


	Year ended December 31,
	2021		2022		2023
Current tax expense:
Domestic (U.S. federal)	$	34,538	$	17,525	$	20,222
Domestic (U.S. state)	5,605		4,582		7,558
Foreign (other than U.S.)	82,801		118,876		101,121
	$	122,944	$	140,983	$	128,901
Deferred tax expense (benefit):
Domestic (U.S. federal) (Note a)	$	(6,039)	$	(10,481)	$	(122,166)
Domestic (U.S. state) (Note b)	232		(1,910)		(32,112)
Foreign (other than U.S.)	(3,456)		(16,760)		(3,654)
	$	(9,263)	$	(29,151)	$	(157,932)
Total income tax expense (benefit)	$	113,681	$	111,832	$	(29,031)

(a)For the year ended December 31, 2023, the amount includes a U.S. federal tax benefit on the transfer of intellectual property rights amounting to $138,390.

(b)For the year ended December 31, 2023, the amount includes a state tax benefit on the transfer of intellectual property rights amounting to $33,800.

Schedule of income tax expense (benefit) computed by applying the U.S. federal statutory income tax rate to income before income taxes

Income tax expense (benefit) attributable to income from continuing operations differed from the amounts computed by applying the U.S. federal statutory income tax rate of 21% to income before income tax expense (benefit) as a result of the following:


	Year ended December 31,
	2021			2022			2023
Income before income tax expense (benefit)	$	483,129		$	465,236		$	602,224
Statutory income tax rates	21		%	21		%	21		%
Computed expected income tax expense	101,457			97,700			126,467
Increase (decrease) in income taxes resulting from:
Foreign tax rate differential	10,747			13,853			16,455
Tax benefit from tax holiday	(3,159)			(797)			(3,877)
True-up of prior years tax liability	7,590			2,096			343
Interest income on income tax refund	(7,780)			(2,168)			(173)
Non-deductible expenses	1,755			4,826			2,932
Impact of change in tax rates (Note c)	1,740			(116)			(36,099)
Change in valuation allowance (Note d)	6,244			10,752			(121,358)
Unrecognized tax benefits	(327)			1,236			(5,563)
Employment related tax incentive	(3,930)			(1,093)			(3,366)
Internal transfer of intellectual property rights (Note d)	—			—			(7,835)
State income taxes (Note e)	5,837			2,672			9,245
Excess tax benefit on share-based compensation	(7,773)			(10,418)			(5,274)
Others (Note f)	1,280			(6,711)			(928)
Reported income tax expense (benefit)	$	113,681		$	111,832		$	(29,031)

(c)For the year ended December 31, 2023, the amount includes a benefit of $35,771 resulting from a new income tax enacted in Bermuda on December 27, 2023, the impact of which has been fully offset by a valuation allowance.

(d)For the year ended December 31, 2023, the Company recorded an income tax benefit of $169,945 in connection with an intra-entity transfer of certain intellectual property rights from certain non-U.S. subsidiaries to certain wholly-owned US subsidiaries in an effort to better align with the Company’s business operations, which is reflected in the rows titled “change in valuation allowance” and “internal transfer of intellectual property rights” in the above reconciliation table.

(e)For the year ended December 31, 2023, the amount does not include a state tax benefit on the transfer of intellectual property rights amounting to $33,800.

(f)During the year ended December 31, 2022, the Company recorded a tax benefit on the outside basis difference on the stock of a subsidiary amounting to $6,881.

Schedule of components of deferred tax balances

The components of the Company’s deferred tax balances as of December 31, 2022 and 2023 are as follows:


	As of December 31,
	2022		2023
Deferred tax assets
Net operating loss carryforwards	$	49,810	$	86,556
Accrued expenses and other liabilities	72,588		77,516
Allowance for credit losses	8,441		5,772
Property, plant and equipment, net	7,474		8,934
Lease liabilities	51,913		45,295
Share-based compensation	32,777		33,490
Intangible assets, net	179,815		193,073
Retirement benefits	8,629		6,375
Contract liabilities	7,452		10,498
Tax credit carryforwards	17,199		22,449
Others	21,902		13,593
Total deferred tax assets	$	458,000	$	503,551
Less: Valuation allowance	(222,655)		(101,438)
Total deferred tax assets, net of valuation allowance	$	235,345	$	402,113
Deferred tax liabilities
Intangible assets, net	$	128	$	4
Property, plant and equipment, net	1,290		1,120
Right-of use assets	40,946		37,248
Retirement benefits	4,175		2,648
Investments in foreign subsidiaries not indefinitely reinvested	1,663		9,177
Derivative instruments	2,344		1,318
Goodwill	43,173		52,603
Others	10,319		10,780
Total deferred tax liabilities	$	104,038	$	114,898
Net of deferred tax assets and liabilities	$	131,307	$	287,215


	As of December 31,
Classified as	2022		2023
Deferred tax assets non-current	$	135,483	$	298,921
Deferred tax liabilities non-current	4,176		11,706
	$	131,307	$	287,215

Schedule of change in total valuation allowance for deferred tax assets

The change in the Company’s total valuation allowance for deferred tax assets as of December 31, 2021, 2022 and 2023 is as follows:


	Year ended December 31,
	2021		2022		2023
Opening valuation allowance	$	206,011	$	212,192	$	222,655
Reduction during the year through continuing operations	(1,206)		(214)		(162,138)
Addition during the year through continuing operations	7,387		10,677		40,921
Closing valuation allowance	$	212,192	$	222,655	$	101,438

Schedule of remaining tax loss carry-forwards expiration

The Company’s remaining federal operating loss carryforwards expire as set forth in the table below:


	Europe		Others
Year ending December 31,
2024	$	—	$	1,785
2025	232		1,757
2026	1,073		—
2027	229		—
2028	5		423
2029	—		59
2032	—		196
2034	18,820		—
2035	7,357		—
2036	63,374		—
	$	91,090	$	4,220

Schedule of foreign tax credit carry-forward expiry period

As of December 31, 2023, the Company had a total United States foreign tax credit carryforward of $22,449 which will expire as set forth in the table below:


Year ending December 31,	Amount
2027	$	5,044
2028	3,304
2029	1,833
2030	832
2031	5,302
2033	6,134
	$	22,449

Schedule of activities related to unrecognized tax benefits

The following table summarizes activities related to our unrecognized tax benefits from January 1 to December 31 for each of 2021, 2022 and 2023:


	2021		2022		2023
Opening Balance at January 1	$	34,300	$	25,651	$	25,430
Increase related to prior year tax positions, including recorded in acquisition accounting	2,992		2,869		1,385
Decrease related to prior year tax positions due to lapse of applicable statute of limitation	(455)		(1,313)		(4,658)
Increase related to current year tax positions	1,385		1,426		677
Decrease related to settlements with taxing authorities	(11,170)		(4)		(1,144)
Decrease related to prior year tax positions for other reasons	(455)		(1,802)		(2,405)
Effect of exchange rate changes	(946)		(1,397)		(49)
Closing Balance at December 31	$	25,651	$	25,430	$	19,236

Assets and liabilities held for sale	12 Months Ended
Assets and liabilities held for sale	Dec. 31, 2023
Discontinued Operations and Disposal Groups [Abstract]
Assets and liabilities held for sale	Assets and liabilities held for sale During the year ended December 31, 2022, the Company took actions to realign its portfolio to focus on services it believes have the greatest opportunities for growth, and deprioritized assets that no longer fit with its long-term strategy. Pursuant to a plan approved by management in the second quarter of 2022, the Company identified and divested a business (the “Business”) that was part of the Company's Consumer and Healthcare segment. The transaction to divest the Business included the sale of 100% of the issued and outstanding shares of capital stock of an entity pursuant to a stock purchase agreement, which was completed in the fourth quarter of 2022. It also included the sale of certain assets and liabilities pursuant to an asset purchase agreement signed during the fourth quarter of 2022. The sale of such assets was completed in the first quarter of 2023. Pursuant to the stock purchase agreement related to the sale of the Business, the Company was entitled to a potential earn-out of up to $10,600, contingent upon the Business signing contracts with certain clients and invoicing them during 2023. The Company previously determined that the likelihood of achieving these events was uncertain, and accordingly, the Company opted to record the earn-out if and when the consideration was determined to be realizable. During the year ended December 31 2023, the Company did not receive any earn-out consideration under the stock purchase agreement as the earn-out events were not achieved. Accordingly, the Company did not record any income from earn-out consideration. Pursuant to the asset purchase agreement signed in 2022 related to the sale of the Business, the Company now holds a 1.5% fixed rate unsecured loan note amounting to $18,001 issued by the purchasers. The Company's obligation to transfer $18,001 to the purchasers in exchange for the note was satisfied in February 2023 upon the closing of the transaction. The note and interest thereon become receivable by the Company upon a future share sale, disposal or listing by the buyer group or early voluntary repayment of the note at the discretion of the buyer group. In November 2023, the Company and the purchaser signed a supplemental deed amending the loan note. Under the supplemental deed, the redemption period was shortened to six months from the execution of the supplemental deed, and the redemption sum was reduced to $1,500. However, if the Company does not receive the payment of the redemption sum within the revised six month redemption period, the loan note will remain in full force and effect under its original terms and value without modification or amendment under the supplemental deed. The Company deems the likelihood of recovery of principal and interest on the note to be remote and not in the control of the Company. Accordingly, the Company has not recorded a value for the note. The Company completed the sale of the Business in the first quarter of 2023, resulting in a net payout of $2,091 and a loss of $802 on the sale of the Business recorded in the year ended December 31, 2023 in addition to an impairment charge of $32,575 recorded in the year ended December 31, 2022. The loss on the sale of the Business previously classified as held for sale has been recorded in "other operating (income) expense, net" in the Company's consolidated statements of income. See Note 21 for additional information.

Interest income (expense), net

12 Months Ended

Dec. 31, 2023

Banking and Thrift, Interest [Abstract]

Interest income (expense), net

Interest income (expense), net consists of the following:


	Year ended December 31,
	2021		2022		2023
Interest income	$	6,878	$	5,899	$	18,373
Interest expense	(58,312)		(58,103)		(66,308)
Interest income (expense), net	$	(51,434)	$	(52,204)	$	(47,935)

Earnings per share (Tables)

12 Months Ended

Dec. 31, 2023

Earnings Per Share [Abstract]

Schedule of earnings per share


	Year ended December 31,
	2021		2022		2023
Net income	$	369,448	$	353,404	$	631,255
Weighted average number of common shares used in computing basic earnings per common share	187,802,219		184,184,930		182,345,548
Dilutive effect of stock-based awards	5,159,622		3,902,310		2,796,295
Weighted average number of common shares used in computing dilutive earnings per common share	192,961,841		188,087,240		185,141,843
Earnings per common share
Basic	$	1.97	$	1.92	$	3.46
Diluted	$	1.91	$	1.88	$	3.41

Assets and liabilities held for sale - Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Nov. 30, 2023
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Revised redemption period				6 months
Loss on sale of business classified as held for sale (refer to Note 8)	$ 802	$ 0	$ 0
Impairment charge on assets classified as held for sale	0	$ 32,575	$ 0
The Business
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Percentage of issued and outstanding shares (in percent)		100.00%
Contingent consideration, asset	10,600
Net consideration transferred	2,091
Loss on sale of business classified as held for sale (refer to Note 8)	$ 802
Impairment charge on assets classified as held for sale		$ 32,575
The Business \| Fixed rate unsecured loan note
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Interest rate on senior notes (in percentage)	1.50%
Debt instrument, face amount	$ 18,001
Redemption reduced amount loan note				$ 1,500

Employee Benefit Plans - Schedule of amounts contributed to defined contribution plans in various jurisdictions (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Defined Contribution Plan Disclosure [Line Items]
Defined contribution plans, contributed amount	$ 134,810	$ 132,228	$ 119,382
India
Defined Contribution Plan Disclosure [Line Items]
Defined contribution plans, contributed amount	47,979	43,805	37,508
Foreign Plan \| U.S.
Defined Contribution Plan Disclosure [Line Items]
Defined contribution plans, contributed amount	20,820	23,084	21,496
Foreign Plan \| U.K.
Defined Contribution Plan Disclosure [Line Items]
Defined contribution plans, contributed amount	19,197	20,763	19,874
Foreign Plan \| China
Defined Contribution Plan Disclosure [Line Items]
Defined contribution plans, contributed amount	27,077	26,514	24,988
Foreign Plan \| Other regions
Defined Contribution Plan Disclosure [Line Items]
Defined contribution plans, contributed amount	$ 19,737	$ 18,062	$ 15,516

Stock-based compensation - Schedule of stock option activity (Detail) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Shares arising out of options
Outstanding, shares arising out of options, beginning balance (in shares)	7,748,114	8,008,296	7,347,241
Granted, shares arising out of options (in shares)	0	475,695	1,831,180
Forfeited, shares arising out of options (in shares)	(319,646)	(70,841)	(25,000)
Expired, shares arising out of options (in shares)	(53,990)	0	0
Exercised, shares arising out of options (in shares)	(1,376,330)	(665,036)	(1,145,125)
Outstanding, shares arising out of options, ending balance (in shares)	5,998,148	7,748,114	8,008,296	7,347,241
Vested and expected to vest thereafter, shares arising out of options (in shares)	5,784,672	7,287,127	7,422,919
Vested and exercisable, shares arising out of options (in shares)	3,161,392	3,211,699	3,117,333
Weighted average grant-date fair value of options granted during the period (in dollars per share)	$ 0	$ 14.19	$ 11.35
Weighted average exercise price
Outstanding weighted average exercise price, beginning balance (in dollars per share)	33.27	31.30	26.41
Granted, weighted average exercise price (in dollars per share)	0	52.12	43.98
Forfeited, weighted average exercise price (in dollars per share)	41.06	41.46	31.50
Expired, weighted average exercise price (in dollars per share)	43.94	0	0
Exercised, weighted average exercise price (in dollars per share)	20.17	22.11	20.23
Outstanding weighted average exercise price, ending balance (in dollars per share)	35.77	33.27	31.30	$ 26.41
Vested and expected to vest thereafter, weighted average exercise price (in dollars per share)	35.38	32.59	30.51
Vested and exercisable, weighted average exercise price (in dollars per share)	$ 30.42	$ 25.35	$ 24.17
Weighted average remaining contractual life (years)
Outstanding weighted average remaining contractual life	5 years 6 months	5 years 7 months 6 days	6 years 1 month 6 days	5 years 8 months 12 days
Vested and expected to vest thereafter, weighted average remaining contractual life	5 years 6 months	5 years 7 months 6 days	6 years 1 month 6 days
Vested and exercisable, weighted average remaining contractual life	4 years 3 months 18 days	3 years 3 months 18 days	3 years 4 months 24 days
Aggregate intrinsic value
Exercised, aggregate intrinsic value	$ 29,255	$ 15,752	$ 30,463
Outstanding aggregate intrinsic value	19,341	105,261	174,428
Vested and expected to vest thereafter, aggregate intrinsic value	19,332	103,474	167,551
Vested and exercisable, aggregate intrinsic value	$ 15,069	$ 67,347	$ 90,117

Fair value measurements

12 Months Ended

Dec. 31, 2023

Fair Value Disclosures [Abstract]

Fair value measurements


	As of December 31, 2022
	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)	$	21,687	$	—	$	21,687	$	—
Deferred compensation plan assets (Note a, e)	40,261		—		—		40,261
Total	$	61,948	$	—	$	21,687	$	40,261
Liabilities
Earn-out consideration (Note b, d)	$	2,517	$	—	$	—	$	2,517
Derivative instruments (Note b, c)	38,817		—		38,817		—
Deferred compensation plan liability (Note b, f)	39,654		—		—		39,654
Total	$	80,988	$	—	$	38,817	$	42,171

5. Fair value measurements (Continued)


	As of December 31, 2023
	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)	$	22,307	$	—	$	22,307	$	—
Deferred compensation plan assets (Note a, e)	51,983		—		—		51,983
Total	$	74,290	$	—	$	22,307	$	51,983
Liabilities
Derivative instruments (Note b, c)	17,363		—		17,363		—
Deferred compensation plan liability (Note b, f)	51,354		—		—		51,354
Total	$	68,717	$	—	$	17,363	$	51,354

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

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 years ended December 31, 2022 and 2023:


	Year ended December 31,
	2022		2023
Opening balance	$	5,406	$	2,517
Payments made on earn-out consideration	(2,437)		(2,399)
Change in fair value of earn-out consideration (Note a)	(452)		(118)
Closing balance	$	2,517	$	—

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

5. Fair value measurements (Continued)

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 years ended December 31, 2022 and 2023:


	Year ended December 31,
	2022		2023
Opening balance	$	38,584	$	40,261
Additions (net of redemption)	9,257		4,216
Change in fair value of deferred compensation plan assets (Note a)	(7,580)		7,506
Closing balance	$	40,261	$	51,983

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

The following table provides a roll-forward of the fair value of deferred compensation liabilities categorized as level 3 in the fair value hierarchy for the years ended December 31, 2022 and 2023:


	Year ended December 31,
	2022		2023
Opening balance	$	38,007	$	39,654
Additions (net of redemption)	9,257		4,216
Change in fair value of deferred compensation plan liabilities (Note a)	(7,610)		7,484
Closing balance	$	39,654	$	51,354

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

Fair value measurements - Schedule of fair value of deferred compensation liabilities categorized as Level 3 in fair value hierarchy (Detail) - Deferred Compensation Liabilities - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Opening balance	$ 39,654	$ 38,007
Additions (net of redemption)	4,216	9,257
Change in fair value of earn-out consideration	7,484	(7,610)
Closing balance	$ 51,354	$ 39,654

Other liabilities

12 Months Ended

Dec. 31, 2023

Other Liabilities Disclosure [Abstract]

Other liabilities

Other liabilities consist of the following:


	As of December 31,
	2022		2023
Accrued employee cost	14,120		3,329
Retirement benefits	10,694		13,947
Compensated absences	43,474		50,214
Derivative instruments	3,660		9,254
Contract liabilities (Note 25)	56,157		59,393
Finance lease liability	11,802		6,874
Others	75,701		91,937
Total	$	215,608	$	234,948

During the year ended December 31, 2022, the Company sold certain other liabilities amounting to $0 and classified $141 as liabilities held for sale relating to the Business, the sale of which was completed in the first quarter of 2023. See Note 8 for additional information.

Interest income (expense), net (Tables)

12 Months Ended

Dec. 31, 2023

Banking and Thrift, Interest [Abstract]

Schedule of interest income (expense), net

Interest income (expense), net consists of the following:


	Year ended December 31,
	2021		2022		2023
Interest income	$	6,878	$	5,899	$	18,373
Interest expense	(58,312)		(58,103)		(66,308)
Interest income (expense), net	$	(51,434)	$	(52,204)	$	(47,935)

Other Liabilities - Schedule of other liabilities -Narrative (Detail) $ in Thousands	Dec. 31, 2022 USD ($)
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Disposals of other liabilities	$ 0
Disposal group, held-for-sale, not discontinued operations
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Disposal group, other liabilities, current	$ 141

Subsequent Events	12 Months Ended
Subsequent Events	Dec. 31, 2023
Subsequent Events [Abstract]
Subsequent events	Subsequent Events Share Repurchase Pursuant to its share repurchase program, the Company repurchased 221,569 of its common shares on the open market between January 1, 2024 and February 28, 2024 at a weighted average price of $36.14 per share for an aggregate cash amount of $8,008. Dividend In February 2024, the Company announced that its Board of Directors approved an 11% increase in its quarterly cash dividend, representing a planned annual dividend of $0.61 per common share in 2024, increased from $0.55 per common share in 2023. The Board of Directors also declared a dividend for the first quarter of 2024 of $0.1525 per common share, which will be paid on March 26, 2024 to shareholders of record as of the close of business on March 11, 2024. The declaration of any future dividends will be at the discretion of the Board of Directors and subject to Bermuda and other applicable laws.

Interest income (expense), net - Schedule of interest income (expense), net (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Other Income and Expenses [Abstract]
Interest income	$ 18,373	$ 5,899	$ 6,878
Interest expense	(66,308)	(58,103)	(58,312)
Interest income (expense), net	$ (47,935)	$ (52,204)	$ (51,434)

Leases - Schedule of future minimum lease payments under operating and finance lease arrangements (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Finance lease
Year one	$ 11,779	$ 16,382
Year two	4,061	8,681
Year three	2,403	3,000
Year four	930	830
Year five	198	119
Thereafter	0	0
Total lease payments	19,371	29,012
Less: Imputed interest	1,660	1,625
Total lease liabilities	17,711	27,387
Operating lease
Year one	65,016	69,902
Year two	51,690	61,017
Year three	48,686	46,979
Year four	40,886	40,638
Year five	26,719	30,100
Thereafter	35,177	52,466
Total lease payments	268,174	301,102
Less: Imputed interest	49,846	56,641
Total lease liabilities	$ 218,328	$ 244,461

Employee Benefit Plans - Schedule of weighted average assumptions used to determine benefit obligations, Mexican Plan (Detail) - Benefit obligations of Mexican Plan	Dec. 31, 2023	Dec. 31, 2022
Defined Benefit Plan Disclosure [Line Items]
Discount rate	9.40%	9.30%
Rate of increase in compensation per annum	5.50%	5.50%

Derivative financial instruments (Tables)

12 Months Ended

Dec. 31, 2023

Derivative Instruments and Hedging Activities Disclosure [Abstract]

Schedule of aggregate notional principal amounts of outstanding derivative financial instruments with related balance sheet exposure

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


	Notional principal amounts (Note a)				Balance sheet exposure asset (liability) (Note b)
	As of December 31, 2022		As of December 31, 2023		As of December 31, 2022		As of December 31, 2023
Foreign exchange forward contracts denominated in:
United States Dollars (sell) Indian Rupees (buy)	$	1,587,500	$	1,892,800	$	(25,581)	$	5,278
United States Dollars (sell) Mexican Peso (buy)	24,000		66,000		1,079		2,129
United States Dollars (sell) Philippines Peso (buy)	79,200		118,500		(828)		637
Euro (sell) United States Dollars (buy)	182,163		222,363		480		(3,499)
Singapore Dollars (buy) United States Dollars (sell)	50,956		—		166		—
Euro (sell) Romanian Leu (buy)	51,115		66,384		848		90
Japanese Yen (sell) Chinese Renminbi (buy)	8,185		52,562		(327)		803
United States Dollars (sell) Chinese Renminbi (buy)	41,000		40,800		605		(638)
Pound Sterling (sell) United States Dollars (buy)	32,594		14,915		1,113		(398)
United States Dollars (sell) Hungarian Font (buy)	12,000		32,000		828		809
Australian Dollars (sell) Indian Rupees (buy)	87,513		90,077		(452)		(1,914)
United States Dollars (Sell) Polish Zloty (buy)	24,000		51,000		1,372		3,046
Japanese Yen (sell) United States Dollars (buy)	10,000		7,000		(1,134)		323
Israeli Shekel (sell) United States Dollars (buy)	3,000		15,000		3		1,175
South African Rand (sell) United States Dollars (buy)	21,000		27,000		(1,652)		216
United States Dollars (sell) Brazilian Real (buy)	—		4,000		—		55
United States Dollars (sell) Costa Rica Colon (buy)	—		13,000		—		555
Pound Sterling (buy) United States Dollar (sell)	—		22,300		—		669
United States Dollars (sell) Malaysian Ringgit (buy)	—		18,000		—		161
Interest rate swaps (floating to fixed)	432,248		148,125		6,350		(4,553)
					$	(17,130)	$	4,944

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

Schedule of fair value of derivative instruments and their location in the Company's financial statements

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


	Cash flow hedges				Non-designated
	As of December 31, 2022		As of December 31, 2023		As of December 31, 2022		As of December 31, 2023
Assets
Prepaid expenses and other current assets	$	17,531	$	13,273	$	2,151	$	5,783
Other assets	$	2,005	$	3,251	$	—	$	—
Liabilities
Accrued expenses and other current liabilities	$	23,662	$	6,833	$	11,495	$	1,276
Other liabilities	$	3,660	$	9,254	$	—	$	—

Schedule gains (losses) recorded as component of other comprehensive income (loss) in connection with cash flow hedges

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


	Year ended December 31,
	2021						2022						2023
	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	$	(10,921)	$	1,861	$	(9,060)	$	17,468	$	(3,404)	$	14,064	$	(7,255)	$	1,543	$	(5,712)
Net gains (losses) reclassified into statement of income on completion of hedged transactions	7,628		(1,836)		5,792		(6,815)		(413)		(7,228)		13,871		(3,644)		10,227
Changes in fair value of effective portion of outstanding derivatives, net	36,017		(7,101)		28,916		(31,538)		4,534		(27,004)		21,931		(5,041)		16,890
Gain (loss) on cash flow hedging derivatives, net	28,389		(5,265)		23,124		(24,723)		4,947		(19,776)		8,060		(1,397)		6,663
Closing balance	$	17,468	$	(3,404)	$	14,064	$	(7,255)	$	1,543	$	(5,712)	$	805	$	146	$	951

Schedule of gains or losses recognized in other comprehensive income (loss)

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


Derivatives in Cash Flow Hedging Relationships	Amount of Gain (Loss) recognized in OCI on Derivatives (Effective Portion)						Location of Gain (Loss) reclassified from OCI into Statement of Income (Effective Portion)	Amount of Gain (Loss) reclassified from OCI into Statement of Income (Effective Portion)
	Year ended December 31,							Year ended December 31,
	2021		2022		2023			2021		2022		2023
Forward foreign exchange contracts	$	32,270	$	(44,873)	$	24,660	Revenue	$	1,354	$	3,586	$	1,256
Interest rate swaps	2,931		13,335		(2,729)		Cost of revenue	11,155		(8,668)		3,715
Treasury rate lock	816		—		—		Selling, general and administrative expenses	3,012		(1,148)		565
							Interest expense	(7,893)		(585)		8,335
	$	36,017	$	(31,538)	$	21,931		$	7,628	$	(6,815)	$	13,871

Non-designated Hedges


Derivatives not designated as hedging instruments	Location of Gain (Loss) recognized in Statement of Income on Derivatives	Amount of Gain (Loss) recognized in Statement of Income on Derivatives
		Year ended December 31,
		2021		2022		2023
Forward foreign exchange contracts (Note a)	Foreign exchange gains (losses), net	$	12,116	$	(29,499)	$	13,462

Pay vs Performance Disclosure - USD ($) $ in Thousands	12 Months Ended
Pay vs Performance Disclosure - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Pay vs Performance Disclosure
Net income	$ 631,255	$ 353,404	$ 369,448

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

+ Details

Employee Benefit Plans - Narrative (Detail) - USD ($) $ in Thousands		12 Months Ended
	Jul. 01, 2018	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Net projected benefit obligation and plan assets for underfunded (including unfunded) defined benefit obligation plans		$ 16,333	$ 12,386
Expected contributions in fiscal 2022		8,438
Deferred compensation plan liability		51,354	39,654
Cash surrender value of policies		51,983	40,261
Change in fair value of plan assets		7,506	(7,580)	$ 4,229
Change in fair value of deferred compensation liabilities		$ 7,484	$ (7,610)	$ 4,094
Foreign Plan
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Participant deferrals vesting ( in percentage)	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
Maximum re-deferral term		10 years
One-year anniversary of approval of contribution \| Foreign Plan
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Employer discretionary vesting (in percentage)	50.00%
Two-year anniversary of approval of contribution \| Foreign Plan
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Employer discretionary vesting (in percentage)	50.00%
Minimum \| Foreign Plan
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Individual qualifying base compensation (in percentage)	1.00%
Individual qualifying bonus compensation (in percentage)	1.00%
Maximum \| Foreign Plan
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Individual qualifying base compensation (in percentage)	80.00%
Individual qualifying bonus compensation (in percentage)	100.00%
Benefit obligations of Philippines Plan \| Minimum
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Expectation of the average long term rate of return expected, years		15 years
Benefit obligations of Philippines Plan \| Maximum
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Expectation of the average long term rate of return expected, years		20 years

Income taxes - Schedule of remaining tax loss carry-forwards expiration (Detail) $ in Thousands	Dec. 31, 2023 USD ($)
Europe
Operating Loss Carryforwards [Line Items]
Tax loss carry forwards subject to expiration	$ 91,090
Europe \| 2024
Operating Loss Carryforwards [Line Items]
Tax loss carry forwards subject to expiration	0
Europe \| 2025
Operating Loss Carryforwards [Line Items]
Tax loss carry forwards subject to expiration	232
Europe \| 2026
Operating Loss Carryforwards [Line Items]
Tax loss carry forwards subject to expiration	1,073
Europe \| 2027
Operating Loss Carryforwards [Line Items]
Tax loss carry forwards subject to expiration	229
Europe \| 2028
Operating Loss Carryforwards [Line Items]
Tax loss carry forwards subject to expiration	5
Europe \| 2029
Operating Loss Carryforwards [Line Items]
Tax loss carry forwards subject to expiration	0
Europe \| 2032
Operating Loss Carryforwards [Line Items]
Tax loss carry forwards subject to expiration	0
Europe \| 2034
Operating Loss Carryforwards [Line Items]
Tax loss carry forwards subject to expiration	18,820
Europe \| 2035
Operating Loss Carryforwards [Line Items]
Tax loss carry forwards subject to expiration	7,357
Europe \| 2036
Operating Loss Carryforwards [Line Items]
Tax loss carry forwards subject to expiration	63,374
Others
Operating Loss Carryforwards [Line Items]
Tax loss carry forwards subject to expiration	4,220
Others \| 2024
Operating Loss Carryforwards [Line Items]
Tax loss carry forwards subject to expiration	1,785
Others \| 2025
Operating Loss Carryforwards [Line Items]
Tax loss carry forwards subject to expiration	1,757
Others \| 2026
Operating Loss Carryforwards [Line Items]
Tax loss carry forwards subject to expiration	0
Others \| 2027
Operating Loss Carryforwards [Line Items]
Tax loss carry forwards subject to expiration	0
Others \| 2028
Operating Loss Carryforwards [Line Items]
Tax loss carry forwards subject to expiration	423
Others \| 2029
Operating Loss Carryforwards [Line Items]
Tax loss carry forwards subject to expiration	59
Others \| 2032
Operating Loss Carryforwards [Line Items]
Tax loss carry forwards subject to expiration	196
Others \| 2034
Operating Loss Carryforwards [Line Items]
Tax loss carry forwards subject to expiration	0
Others \| 2035
Operating Loss Carryforwards [Line Items]
Tax loss carry forwards subject to expiration	0
Others \| 2036
Operating Loss Carryforwards [Line Items]
Tax loss carry forwards subject to expiration	$ 0

Derivative Financial Instruments - Schedule of aggregate notional principal amounts of outstanding derivative financial instruments with related balance sheet exposure (Detail) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Derivative [Line Items]
Balance sheet exposure asset (liability)	$ 4,944	$ (17,130)
United States Dollars (sell) Indian Rupees (buy)
Derivative [Line Items]
Notional principal amounts	1,892,800	1,587,500
Balance sheet exposure asset (liability)	5,278	(25,581)
United States Dollars (sell) Mexican Peso (buy)
Derivative [Line Items]
Notional principal amounts	66,000	24,000
Balance sheet exposure asset (liability)	2,129	1,079
United States Dollars (sell) Philippines Peso (buy)
Derivative [Line Items]
Notional principal amounts	118,500	79,200
Balance sheet exposure asset (liability)	637	(828)
Euro (sell) United States Dollars (buy)
Derivative [Line Items]
Notional principal amounts	222,363	182,163
Balance sheet exposure asset (liability)	(3,499)	480
Singapore Dollars (buy) United States Dollars (sell)
Derivative [Line Items]
Notional principal amounts	0	50,956
Balance sheet exposure asset (liability)	0	166
Euro (sell) Romanian Leu (buy)
Derivative [Line Items]
Notional principal amounts	66,384	51,115
Balance sheet exposure asset (liability)	90	848
Japanese Yen (sell) Chinese Renminbi (buy)
Derivative [Line Items]
Notional principal amounts	52,562	8,185
Balance sheet exposure asset (liability)	803	(327)
United States Dollars (sell) Chinese Renminbi (buy)
Derivative [Line Items]
Notional principal amounts	40,800	41,000
Balance sheet exposure asset (liability)	(638)	605
Pound Sterling (sell) United States Dollars (buy)
Derivative [Line Items]
Notional principal amounts	14,915	32,594
Balance sheet exposure asset (liability)	(398)	1,113
United States Dollars (sell) Hungarian Font (buy)
Derivative [Line Items]
Notional principal amounts	32,000	12,000
Balance sheet exposure asset (liability)	809	828
Australian Dollars (sell) Indian Rupees (buy)
Derivative [Line Items]
Notional principal amounts	90,077	87,513
Balance sheet exposure asset (liability)	(1,914)	(452)
United States Dollars (Sell) Polish Zloty (buy)
Derivative [Line Items]
Notional principal amounts	51,000	24,000
Balance sheet exposure asset (liability)	3,046	1,372
Japanese Yen (sell) United States Dollars (buy)
Derivative [Line Items]
Notional principal amounts	7,000	10,000
Balance sheet exposure asset (liability)	323	(1,134)
Israeli Shekel (sell) United States Dollars (buy)
Derivative [Line Items]
Notional principal amounts	15,000	3,000
Balance sheet exposure asset (liability)	1,175	3
South African Rand (sell) United States Dollars (buy)
Derivative [Line Items]
Notional principal amounts	27,000	21,000
Balance sheet exposure asset (liability)	216	(1,652)
United States Dollars (sell) Brazilian Real (buy)
Derivative [Line Items]
Notional principal amounts	4,000	0
Balance sheet exposure asset (liability)	55	0
United States Dollars (sell) Costa Rica Colon (buy)
Derivative [Line Items]
Notional principal amounts	13,000	0
Balance sheet exposure asset (liability)	555	0
Pound Sterling (buy) United States Dollar (sell)
Derivative [Line Items]
Notional principal amounts	22,300	0
Balance sheet exposure asset (liability)	669	0
United States Dollars (sell) Malaysian Ringgit (buy)
Derivative [Line Items]
Notional principal amounts	18,000	0
Balance sheet exposure asset (liability)	161	0
Interest rate swaps (floating to fixed)
Derivative [Line Items]
Notional principal amounts	148,125	432,248
Balance sheet exposure asset (liability)	$ (4,553)	$ 6,350

Goodwill and Intangible Assets - Changes in goodwill (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Goodwill [Roll Forward]
Opening balance	$ 1,684,196	$ 1,731,027
Impact of measurement period adjustments	0	1,817
Classified as held for sale	0	(1,625)
Effect of exchange rate fluctuations	(414)	(47,023)
Closing balance	$ 1,683,782	$ 1,684,196

- Definition

+ References + Details

Stock-based compensation - Schedule of PU activity (Detail)	12 Months Ended
	Dec. 31, 2023 $ / shares shares	Dec. 31, 2022 $ / shares shares	Dec. 31, 2021 $ / shares shares
Weighted Average Grant Date Fair Value
Outstanding weighted average grant date fair value, beginning balance (in dollars per share) \| $ / shares	$ 44.07
Outstanding weighted average grant date fair value, ending balance (in dollars per share) \| $ / shares		$ 44.07
Maximum shares eligible to receive
Outstanding maximum shares eligible to receive, beginning balance (in shares)	3,570,951	4,583,155
Outstanding maximum shares eligible to receive, ending balance (in shares)		3,570,951	4,583,155
Performance Units
Number of Performance Units
Outstanding number of shares, beginning balance (in shares)	3,570,951	4,583,155	4,876,196
Granted, number of shares (in shares)	986,891	1,590,794	1,340,877
Vested, number of shares (in shares)	(647,549)	(2,161,789)	(1,784,140)
Forfeited, number of shares (in shares)	(357,362)	(487,909)	(258,258)
Adjustment upon final determination of level of performance goal achievement (in shares)	96,668	46,700	408,480
Outstanding number of shares, ending balance (in shares)	3,649,599	3,570,951	4,583,155
Expected to vest, number of shares (in shares)	3,282,005	3,224,941	4,263,803
Weighted Average Grant Date Fair Value
Outstanding weighted average grant date fair value, beginning balance (in dollars per share) \| $ / shares	$ 44.07	$ 39.40	$ 34.56
Granted, weighted average grant date fair value (in dollars per share) \| $ / shares	43.99	44.50	44.06
Vested, weighted average grant date fair value (in dollars per share) \| $ / shares	42.53	34.61	30.66
Forfeited, weighted average grant date fair value (in dollars per share) \| $ / shares	44.19	43.52	39.97
Adjustment upon final determination of level of performance goal achievement (in dollars per share) \| $ / shares	44.50	44.20	43.99
Outstanding weighted average grant date fair value, ending balance (in dollars per share) \| $ / shares	$ 44.32	$ 44.07	$ 39.40
Maximum shares eligible to receive
Outstanding maximum shares eligible to receive, beginning balance (in shares)	3,570,951	4,583,155	4,876,196
Granted, maximum shares eligible to receive (in shares)	2,368,538	3,181,588	2,681,754
Vested, maximum shares eligible to receive (in shares)	(647,549)	(2,161,789)	(1,784,140)
Forfeited, maximum shares eligible to receive (in shares)	(411,551)	(642,512)	(320,098)
Adjustment upon final determination of level of performance goal achievement (in shares)	96,668	(1,389,491)	(870,557)
Outstanding maximum shares eligible to receive, ending balance (in shares)	4,977,057	3,570,951	4,583,155
Net settlement on vesting of performance units (Note 18) (in shares)	412,275	1,300,511	1,102,440
Increase due to achievement of higher-than-target performance		1.31%
Increase due to achievement of lower-than-target performance			0.3120

Segment Reporting - Schedule of property, plant and equipment, net by geographic areas (Detail) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Revenues from External Customers and Long-Lived Assets [Line Items]
Property, plant and equipment, net	$ 189,803	$ 180,758
India
Revenues from External Customers and Long-Lived Assets [Line Items]
Property, plant and equipment, net	132,019	125,442
Asia, other than India
Revenues from External Customers and Long-Lived Assets [Line Items]
Property, plant and equipment, net	18,878	14,486
North and Latin America
Revenues from External Customers and Long-Lived Assets [Line Items]
Property, plant and equipment, net	25,281	26,031
Europe
Revenues from External Customers and Long-Lived Assets [Line Items]
Property, plant and equipment, net	$ 13,625	$ 14,799

Net revenues - Schedule of net revenues disaggregated by customer (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Segment Reporting Information [Line Items]
Total net revenues	$ 4,476,888	$ 4,371,172	$ 4,022,211
Data-Tech-AI
Segment Reporting Information [Line Items]
Total net revenues	1,993,059	1,959,889	1,692,281
Digital Operations
Segment Reporting Information [Line Items]
Total net revenues	$ 2,483,829	$ 2,411,283	$ 2,329,930

- Definition

Amount, excluding tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value added and excise.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 924
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SAB Topic 11.L)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479941/924-10-S99-1

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-5

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 30
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-30

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 42
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-42

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 22
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-22

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+ Details

Employee Benefit Plans - Schedule of weighted average assumptions used to determine plan costs, Gratuity Plan (Detail) - Gratuity Plan costs	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Minimum
Defined Benefit Plan Disclosure [Line Items]
Discount rate	7.45%	5.25%	4.45%
Rate of increase in compensation per annum	5.20%	4.60%	5.20%
Expected long term rate of return on plan assets per annum	7.00%	7.00%	7.00%
Maximum
Defined Benefit Plan Disclosure [Line Items]
Discount rate	7.70%	6.45%	5.90%
Rate of increase in compensation per annum	9.00%	8.00%	9.00%
Expected long term rate of return on plan assets per annum		7.20%	7.50%

Summary of Significant Accounting Policies - Schedule of estimated economic useful lives of property, plant and equipment (Detail)	Dec. 31, 2023
Buildings
Property, Plant and Equipment [Line Items]
Property, plant and equipment, estimated useful lives	40 years
Furniture and fixtures
Property, Plant and Equipment [Line Items]
Property, plant and equipment, estimated useful lives	4 years
Computer equipment and servers
Property, Plant and Equipment [Line Items]
Property, plant and equipment, estimated useful lives	4 years
Plant, machinery and equipment
Property, Plant and Equipment [Line Items]
Property, plant and equipment, estimated useful lives	4 years
Computer software \| Minimum
Property, Plant and Equipment [Line Items]
Property, plant and equipment, estimated useful lives	4 years
Computer software \| Maximum
Property, Plant and Equipment [Line Items]
Property, plant and equipment, estimated useful lives	7 years
Leasehold improvements \| Maximum
Property, Plant and Equipment [Line Items]
Property, plant and equipment, estimated useful lives	10 years
Vehicles \| Minimum
Property, Plant and Equipment [Line Items]
Property, plant and equipment, estimated useful lives	3 years
Vehicles \| Maximum
Property, Plant and Equipment [Line Items]
Property, plant and equipment, estimated useful lives	4 years

Business acquisitions	12 Months Ended
Business acquisitions	Dec. 31, 2023
Business Combinations [Abstract]
Business acquisitions	Business acquisitions (a) Hoodoo Digital, LLC On December 31, 2021, the Company acquired 100% of the outstanding equity/limited liability company interests in Hoodoo Digital, LLC, a Utah limited liability company, for total purchase consideration of $66,721. This amount represents cash consideration of $64,439, net of cash acquired of $2,283. The total purchase consideration paid by the Company to the sellers on the closing date was $67,695, resulting in a recoverable of $973 as of the closing date, which was subsequently received. The Company has made measurement period adjustments of $1,688 related to taxes during the year ended December 31, 2022. The Company paid $682 to the sellers in 2023 and no portion of the purchase consideration is outstanding as of December 31, 2023. This acquisition furthered the Company's strategy to fuse experience and process innovation to help clients drive end-to-end digital transformation. Hoodoo Digital’s expertise with Adobe Experience Manager and other Adobe applications expands the Company's existing capabilities to provide clients with an end-to-end solution that integrates digital content, e-commerce, data analytics, and marketing operations. In connection with this acquisition, the Company recorded $16,200 in customer-related intangibles and $2,400 in marketing-related intangibles which have a weighted average amortization period of five years. Goodwill arising from the acquisition amounting to $46,033 has been allocated using a relative fair value allocation method to each of the Company’s reporting segments as follows: to the Financial Services segment in the amount of $4,338, to the Consumer and Healthcare segment in the amount of $7,321 and to the High Tech and Manufacturing segment in the amount of $34,374. Goodwill arising from this acquisition is deductible for income tax purposes. The goodwill represents primarily the acquired capabilities and other benefits expected to result from combining the acquired operations with the Company’s existing operations. Acquisition-related costs of $1,177 have been included in selling, general and administrative expenses as incurred. In connection with the acquisition, the Company also acquired certain assets with a value of $5,629 and assumed certain liabilities amounting to $1,852. The agreement with the sellers provides a full indemnity to the Company for all pre-closing income and non-income tax liabilities up to a maximum of the purchase consideration, including interest and penalties thereon. The Company would not be financially or materially affected by any liabilities that may arise from such exposures. Accordingly, the Company recognized an indemnification asset of $278 based on the information that was available at the date of the acquisition, which is included in the assets taken over by the Company. The results of operations of the acquired business and the fair value of the acquired assets and assumed liabilities are included in the Company’s consolidated financial statements with effect from the date of the acquisition.

Long-term debt - Narrative (Detail) - USD ($)	1 Months Ended	12 Months Ended
Long-term debt - Narrative (Detail) - USD ($)	Aug. 31, 2018	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Mar. 31, 2021	Nov. 30, 2019
Debt Instrument [Line Items]
Long term debt, outstanding		$ 1,256,962,000	$ 1,275,289,000
Proceeds from long-term debt		$ 0	$ 239,130,000	$ 350,000,000
Commitment fee percentage		0.20%	0.20%
Term loan credit facility
Debt Instrument [Line Items]
Long term debt, outstanding		$ 508,867,000	$ 528,378,000
Debt amortization expense		1,258,000	1,622,000
Principal amount of term loan		$ 6,625,000
2018 facility
Debt Instrument [Line Items]
Long term debt, outstanding			527,000,000
Long term debt, part not modified after amendments			290,870,000
Extinguished outstanding term loan			236,130,000
Amortization of debt issuance costs			93,000
2018 facility \| Line of credit
Debt Instrument [Line Items]
Debt instrument, face amount			500,000,000
Credit facility, maximum borrowing capacity			500,000
2018 facility \| Term loan
Debt Instrument [Line Items]
Debt instrument, face amount			$ 680,000,000
2022 facility
Debt Instrument [Line Items]
Long-term debt, term			5 years
Proceeds from long-term debt			$ 239,130,000
Payments of debt restructuring costs			126,000
Margin over LIBOR (in percentage)	1.375%
Credit facility, base rate (in percentage)	0.375%
2022 facility \| Minimum
Debt Instrument [Line Items]
Term SOFR adjustment		0.00%
2022 facility \| Maximum
Debt Instrument [Line Items]
Term SOFR adjustment		0.10%
2022 facility \| Line of credit
Debt Instrument [Line Items]
Debt instrument, face amount			650,000,000
Credit facility, maximum borrowing capacity			650,000
Commitment fee percentage		0.20%
2022 facility \| Term loan
Debt Instrument [Line Items]
Debt instrument, face amount			530,000,000
2019 senior notes \| Genpact Luxembourg S.r.l.
Debt Instrument [Line Items]
Debt instrument, face amount						$ 400,000,000
Long term debt, outstanding		$ 399,464,000	398,881,000
Debt amortization expense		$ 536,000	$ 1,119,000
Interest rate on senior notes (in percentage)		3.375%				3.375%
Total debt issuance cost						$ 2,937,000
Debt instrument redemption price (in percentage)		100.00%
Debt repurchase price as percentage of aggregate principal value upon certain change of controls (in percentage)			101.00%
Maximum increase in downgrade of credit rating of notes to adjust interest rate payable (in percentage)			2.00%
2021 senior notes \| Genpact Luxembourg S.r.l.
Debt Instrument [Line Items]
Debt instrument, face amount					$ 350,000,000
Long term debt, outstanding		$ 348,631,000	$ 348,030,000
Debt amortization expense		$ 1,369,000	$ 1,970,000
Interest rate on senior notes (in percentage)		1.75%			1.75%
Total debt issuance cost					$ 3,032,000

Goodwill and Intangible Assets - Schedule of estimated amortization for intangible assets for future periods (Detail) $ in Thousands	Dec. 31, 2023 USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
2024	$ 28,276
2025	18,152
2026	3,895
2026	2,705
Total	$ 53,028

Other assets

12 Months Ended

Dec. 31, 2023

Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]

Other assets

Other Assets

Other assets consist of the following:


	As of December 31,
	2022		2023
Contract asset (Note 25)	$	6,734	$	15,916
Advance income and non-income taxes	126,172		94,651
Deposits	22,524		22,755
Derivative instruments	2,005		3,251
Prepaid expenses	6,354		3,775
Deferred billings, net*	61,537		85,998
Right of use (ROU) assets finance lease	26,358		17,766
Others	52,450		55,848
Total	$	304,134	$	299,960

During the years ended December 31, 2021 and 2023, the Company recorded additional charges of $577 and $898, respectively, and a release of $513 during the year ended December 31, 2022 in the income statement on account of credit losses on deferred billings.

During the year ended December 31, 2022, the Company sold certain other assets amounting to $0 and classified $1,765 as assets held for sale relating to the Business, the sale of which was completed in the first quarter of 2023. See Note 8 for additional information.

Employee Benefit Plans - Schedule of fair values of plan assets (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Defined Benefit Plan Disclosure [Line Items]
Plan assets, fair value	$ 86,685	$ 80,440	$ 96,975
(Level 1)
Defined Benefit Plan Disclosure [Line Items]
Plan assets, fair value	825	2,423
(Level 2)
Defined Benefit Plan Disclosure [Line Items]
Plan assets, fair value	85,860	78,017
(Level 3)
Defined Benefit Plan Disclosure [Line Items]
Plan assets, fair value	0	0
Cash
Defined Benefit Plan Disclosure [Line Items]
Plan assets, fair value	825	2,423
Cash \| (Level 1)
Defined Benefit Plan Disclosure [Line Items]
Plan assets, fair value	825	2,423
Cash \| (Level 2)
Defined Benefit Plan Disclosure [Line Items]
Plan assets, fair value	0	0
Cash \| (Level 3)
Defined Benefit Plan Disclosure [Line Items]
Plan assets, fair value	0	0
Fixed Income Securities
Defined Benefit Plan Disclosure [Line Items]
Plan assets, fair value	$ 85,569	77,722
Investment in funds (in percentage)	100.00%
Fixed Income Securities \| (Level 1)
Defined Benefit Plan Disclosure [Line Items]
Plan assets, fair value	$ 0	0
Fixed Income Securities \| (Level 2)
Defined Benefit Plan Disclosure [Line Items]
Plan assets, fair value	85,569	77,722
Fixed Income Securities \| (Level 3)
Defined Benefit Plan Disclosure [Line Items]
Plan assets, fair value	0	0
Other Securities
Defined Benefit Plan Disclosure [Line Items]
Plan assets, fair value	291	295
Other Securities \| (Level 1)
Defined Benefit Plan Disclosure [Line Items]
Plan assets, fair value	0	0
Other Securities \| (Level 2)
Defined Benefit Plan Disclosure [Line Items]
Plan assets, fair value	291	295
Other Securities \| (Level 3)
Defined Benefit Plan Disclosure [Line Items]
Plan assets, fair value	$ 0	$ 0

- Definition

Amount of asset segregated and restricted to provide benefit under defined benefit plan. Asset includes, but is not limited to, stock, bond, other investment, earning from investment, and contribution by employer and employee.

+ References + Details

Earnings Per Share - Schedule of earnings per share (Detail) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Earnings Per Share (Abstract)
Net income	$ 631,255	$ 353,404	$ 369,448
Weighted average number of common shares used in computing basic earnings per common share (in shares)	182,345,548	184,184,930	187,802,219
Dilutive effect of stock-based awards (in shares)	2,796,295	3,902,310	5,159,622
Weighted average number of common shares used in computing dilutive earnings per common share (in shares)	185,141,843	188,087,240	192,961,841
Earnings per common share, basic (in usd per share)	$ 3.46	$ 1.92	$ 1.97
Earnings per common share, diluted (in usd per share)	$ 3.41	$ 1.88	$ 1.91

- Definition

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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- Definition

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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Amount, after deduction of tax, noncontrolling interests, dividends on preferred stock and participating securities; of income (loss) available to common shareholders.

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-URI https://asc.fasb.org//1943274/2147482662/260-10-50-1

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+ Details

Short-term borrowings - Narrative (Detail) - USD ($)	12 Months Ended
Short-term borrowings - Narrative (Detail) - USD ($)	Dec. 31, 2023	Dec. 31, 2022	Aug. 09, 2018
Line of Credit Facility [Line Items]
Fund-based and non-fund-based credit facilities limits available	$ 23,302,000	$ 22,882,000
Utilization of credit facility for non fund-based usage	$ 9,336,000	$ 5,392,000
Commitment fee percentage	0.20%	0.20%
Credit facility, amount utilized	$ 11,627,000	$ 153,658,000
Short-term borrowings	$ 10,000,000	151,000,000
2022 facility \| Base rate
Line of Credit Facility [Line Items]
Debt instrument, basis spread on variable rate	1.375%
2022 facility \| Base rate plus applicable margin
Line of Credit Facility [Line Items]
Debt instrument, basis spread on variable rate	0.375%
Maximum \| 2022 facility
Line of Credit Facility [Line Items]
Term SOFR adjustment	0.10%
Minimum \| 2022 facility
Line of Credit Facility [Line Items]
Term SOFR adjustment	0.00%
Revolving credit facility
Line of Credit Facility [Line Items]
Credit facility, maximum borrowing capacity			$ 650,000,000
Non-fund-based credit facility
Line of Credit Facility [Line Items]
Credit facility, amount utilized	$ 1,627,000	$ 2,658,000

Accrued expenses and other current liabilities

12 Months Ended

Dec. 31, 2023

Payables and Accruals [Abstract]

Accrued expenses and other current liabilities

Accrued expenses and other current liabilities consist of the following:


	As of December 31,
	2022		2023
Accrued expenses	$	126,680	$	165,378
Accrued employee cost	293,934		322,601
Earn-out consideration	2,517		—
Statutory liabilities	82,912		76,022
Retirement benefits	1,725		2,386
Compensated absences	25,101		29,779
Derivative instruments	35,157		8,109
Contract liabilities (Note 25)	160,625		112,435
Finance lease liability	15,585		10,837
Others	46,771		31,633
Total	$	791,007	$	759,180

During the year ended December 31, 2022, the Company sold certain accrued expense and other current liabilities amounting to $4,853 and classified $1,147 as liabilities held for sale relating to the Business, the sale of which was completed in the first quarter of 2023. See Note 8 for additional information.

Leases - Narrative (Detail) - USD ($) $ in Thousands	12 Months Ended
Leases - Narrative (Detail) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Lessee, Lease, Description [Line Items]
Right of use (ROU) assets finance lease	$ 17,766	$ 26,358
Right of use (ROU) assets finance lease	Other assets, net of allowance for credit losses of $3,198 and $4,096 as of December 31, 2022 and 2023, respectively	Other assets, net of allowance for credit losses of $3,198 and $4,096 as of December 31, 2022 and 2023, respectively
Reclassification of foreign exchange (gains)/losses, amortization of ROU	$ (3)	$ 71	$ (99)
Reclassification of foreign exchange (gains)/losses, operating leases	(74)	187	(333)
Operating lease right of use asset impairment charge	$ 0	$ 20,307	$ 0
Maximum
Lessee, Lease, Description [Line Items]
Lease renewal term	10 years

Fair value measurements - Schedule of roll-forward of fair value of deferred compensation plan assets categorized as level 3 in fair value hierarchy (Detail) - Deferred Compensation Plan Assets - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Opening balance	$ 40,261	$ 38,584
Additions (net of redemption)	4,216	9,257
Change in fair value of deferred compensation plan assets	7,506	(7,580)
Closing balance	$ 51,983	$ 40,261

Derivative Financial Instruments - Schedule of gains or losses recognized in other comprehensive income (loss) (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Other Comprehensive Income (Loss) [Line Items]
Amount of Gain (Loss) recognized in OCI on Derivatives (Effective Portion)	$ 21,931	$ (31,538)	$ 36,017
Amount of Gain (Loss) reclassified from OCI into Statement of Income (Effective Portion)	13,871	(6,815)	7,628
Revenue
Other Comprehensive Income (Loss) [Line Items]
Amount of Gain (Loss) reclassified from OCI into Statement of Income (Effective Portion)	1,256	3,586	1,354
Cost of revenue
Other Comprehensive Income (Loss) [Line Items]
Amount of Gain (Loss) reclassified from OCI into Statement of Income (Effective Portion)	3,715	(8,668)	11,155
Selling, general and administrative expenses
Other Comprehensive Income (Loss) [Line Items]
Amount of Gain (Loss) reclassified from OCI into Statement of Income (Effective Portion)	565	(1,148)	3,012
Interest expense
Other Comprehensive Income (Loss) [Line Items]
Amount of Gain (Loss) reclassified from OCI into Statement of Income (Effective Portion)	8,335	(585)	(7,893)
Forward foreign exchange contracts
Other Comprehensive Income (Loss) [Line Items]
Amount of Gain (Loss) recognized in OCI on Derivatives (Effective Portion)	24,660	(44,873)	32,270
Forward foreign exchange contracts \| Foreign exchange (gains) losses, net \| Non-designated
Other Comprehensive Income (Loss) [Line Items]
Amount of Gain (Loss) recognized in Statement of Income on Derivatives	13,462	(29,499)	12,116
Interest rate swaps
Other Comprehensive Income (Loss) [Line Items]
Amount of Gain (Loss) recognized in OCI on Derivatives (Effective Portion)	(2,729)	13,335	2,931
Treasury rate lock
Other Comprehensive Income (Loss) [Line Items]
Amount of Gain (Loss) recognized in OCI on Derivatives (Effective Portion)	$ 0	$ 0	$ 816

Accounts receivable, net of allowance for credit losses (Tables)

12 Months Ended

Dec. 31, 2023

Receivables [Abstract]

Schedule of allowance for credit losses

The following table provides details of the Company’s allowance for credit losses:


	Year ended December 31,
	2021		2022		2023
Opening balance as of January 1	$	27,707	$	24,329	$	20,442
Additions (net), charged to income statement	910		2,096		3,081
Deductions/effect of exchange rate fluctuations	(4,288)		(5,983)		(5,245)
Closing balance	$	24,329	$	20,442	$	18,278

Organization	12 Months Ended
Organization	Dec. 31, 2023
Accounting Policies [Abstract]
Organization	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 global companies. The Company has over 129,100 employees serving clients in key industry verticals from more than 35 countries.

Segment Reporting -Revenues and adjusted income from operations for each of the Company’s segments (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Segment Reporting Disclosure [Line Items]
Net revenues	$ 4,476,888	$ 4,371,172	$ 4,022,211
AOI		718,219	662,680
Total excluding business held for sale	4,476,398	4,359,199
Adjusted income loss from operations, before held for sale business	762,938
Stock-based compensation	(88,576)	(77,373)	(81,968)
Amortization and impairment of acquired intangible assets (other than included above)	(31,348)	(42,566)	(57,641)
Acquisition-related expenses			(1,177)
Foreign exchange gains (losses), net	4,274	15,392	12,669
Interest income (expense), net	(47,935)	(52,204)	(51,434)
Restructuring charges	4,874	38,815
Impairment charge on assets classified as held for sale	0	32,575	0
Loss on sale of business classified as held for sale (refer to Note 8)	(802)	0	0
Income tax expense	29,031	(111,832)	(113,681)
Net income	631,255	353,404	369,448
The Business
Segment Reporting Disclosure [Line Items]
Impairment charge on assets classified as held for sale		32,575
Loss on sale of business classified as held for sale (refer to Note 8)	(802)
Disposal group, held-for-sale, not discontinued operations
Segment Reporting Disclosure [Line Items]
Revenue from operations held for sale	(490)	(11,973)
Changes from operations held for sale	(1,201)	(24,842)
Operating segments
Segment Reporting Disclosure [Line Items]
Net revenues	4,476,888	4,371,172	4,022,211
Operating segments \| Financial Services
Segment Reporting Disclosure [Line Items]
Net revenues	1,225,374	1,159,708	1,021,120
AOI	193,355	172,292	131,287
Operating segments \| Consumer and Healthcare
Segment Reporting Disclosure [Line Items]
Net revenues	1,570,719	1,593,549	1,515,703
AOI	242,457	233,028	256,870
Operating segments \| High Tech and Manufacturing
Segment Reporting Disclosure [Line Items]
Net revenues	1,680,795	1,617,915	1,485,388
AOI	297,909	303,555	278,868
Operating segments \| Data-Tech-AI
Segment Reporting Disclosure [Line Items]
Net revenues	1,993,059	1,959,889	1,692,281
Operating segments \| Data-Tech-AI \| Financial Services
Segment Reporting Disclosure [Line Items]
Net revenues	511,691	524,488	403,609
Operating segments \| Data-Tech-AI \| Consumer and Healthcare
Segment Reporting Disclosure [Line Items]
Net revenues	717,546	730,030	668,621
Operating segments \| Data-Tech-AI \| High Tech and Manufacturing
Segment Reporting Disclosure [Line Items]
Net revenues	763,822	705,371	620,051
Operating segments \| Digital Operations
Segment Reporting Disclosure [Line Items]
Net revenues	2,483,829	2,411,283	2,329,930
Operating segments \| Digital Operations \| Financial Services
Segment Reporting Disclosure [Line Items]
Net revenues	713,683	635,220	617,511
Operating segments \| Digital Operations \| Consumer and Healthcare
Segment Reporting Disclosure [Line Items]
Net revenues	853,173	863,519	847,082
Operating segments \| Digital Operations \| High Tech and Manufacturing
Segment Reporting Disclosure [Line Items]
Net revenues	916,973	912,544	865,337
Others
Segment Reporting Disclosure [Line Items]
AOI	$ 28,016	$ (15,498)	$ (4,345)

Long-term debt (Tables)

12 Months Ended

Dec. 31, 2023

Debt Disclosure [Abstract]

Schedule of maturity profile of term loan outstanding net of debt amortization expense

The maturity profile of the term loan outstanding as of December 31, 2023, net of debt amortization expense, is as follows:


Year ended	Amount
2024	32,778
2025	26,173
2026	26,192
2027	423,724
Total	$	508,867

Schedule of long term debt

A summary of the Company’s long-term debt is as follows:


	As of December 31,
	2022		2023
Credit facility, net of debt amortization expenses	$	528,378	$	508,867
3.375% 2019 Senior Notes, net of debt amortization expenses	398,881		399,464
1.750% 2021 Senior Notes, net of debt amortization expenses	$	348,030	$	348,631
Total	$	1,275,289	$	1,256,962
Current portion	26,136		432,242
Non-current portion	1,249,153		824,720
Total	$	1,275,289	$	1,256,962

- Definition

Tabular disclosure of long-debt instruments or arrangements, including identification, terms, features, collateral requirements and other information necessary to a fair presentation. These are debt arrangements that originally required repayment more than twelve months after issuance or greater than the normal operating cycle of the entity, if longer.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 55
-Paragraph 69B
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481568/470-20-55-69B

Reference 2: http://www.xbrl.org/2003/role/exampleRef
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-URI https://asc.fasb.org//1943274/2147481568/470-20-55-69E

Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
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-URI https://asc.fasb.org//1943274/2147480678/235-10-S99-3

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+ Details

Segment reporting

12 Months Ended

Dec. 31, 2023

Segment Reporting [Abstract]

Segment reporting

The Company manages various types of business process and information technology services in an integrated manner for clients in various industries and geographic locations. The Company's operating segments are significant strategic business units that align its products and services with how it manages its business, approaches key markets and interacts with its clients.

During the second quarter of 2022, the Company renamed its three reportable segments as follows: (1) the Banking, Capital Markets and Insurance segment was renamed the Financial Services segment; (2) the Consumer Goods, Retail, Life Sciences and Healthcare segment was renamed the Consumer and Healthcare segment; and (3) the High Tech, Manufacturing and Services segment was renamed the High Tech and Manufacturing segment.

The Company’s Chief Executive Officer, who has been identified as the Chief Operating Decision Maker ("CODM"), reviews operating segment revenue, which is a GAAP measure, and operating segment adjusted income from operations ("AOI"), which is a non-GAAP measure. The Company does not allocate, and therefore the CODM does not evaluate, stock-based compensation expenses, amortization and impairment of acquired intangible assets, foreign exchange gain/(losses) (other than those included in income from operations), interest income/(expense), restructuring expenses/income, acquisition related expenses, any losses or gains from businesses held for sale, including impairment charges, other income/(expense), or income taxes by segment. The Company’s operating assets and liabilities pertain to multiple segments. The Company manages assets and liabilities on a total company basis, not by operating segment, and therefore asset and liability information and capital expenditures by operating segment are not presented to the CODM and are not reviewed by the CODM.

With effect from January 1, 2023, the Company has modified the items that are allocated to the Company's reportable segments for the purpose of evaluating segment performance, and the Company now allocates by segment certain foreign exchange gains/(losses) (to the extent included in income from operations) and unallocated resource costs. Segment results after such allocation are reviewed by the CODM to evaluate segment performance. Prior to January 1, 2023, the CODM evaluated the performance of reportable segment revenue and adjusted income from operations after excluding these items, which were previously included under "Others." Accordingly, the Company has recast the segment revenue and adjusted income from operations of its reportable segments for the years ended December 31, 2021 and 2022 to present comparable segment information. Adjusted income from operations for “Others” primarily represents the impact of certain under or over-absorption of overhead, and allowance for credit losses, which are not allocated to the Company’s segments for management’s internal reporting purposes.

Revenues and adjusted income from operations for each of the Company’s segments in the year ended December 31, 2021 were as follows:


	Net revenues
	Data-Tech-AI		Digital Operations		Total		AOI
Financial Services	$	403,609	$	617,511	$	1,021,120	$	131,287
Consumer and Healthcare	668,621		847,082		1,515,703		256,870
High Tech and Manufacturing	620,051		865,337		1,485,388		278,868
Net revenues	$	1,692,281	$	2,329,930	$	4,022,211
Others							(4,345)
Total AOI							$	662,680
Stock-based compensation							(81,968)
Amortization and impairment of acquired intangible assets (other than included above)							(57,641)
Acquisition-related expenses							(1,177)
Foreign exchange gains (losses), net							12,669
Interest income (expense), net							(51,434)
Income tax expense							(113,681)
Net income							$	369,448

24. Segment reporting (Continued)

Revenues and adjusted income from operations for each of the Company’s segments in the year ended December 31, 2022 were as follows:


	Net revenues
	Data-Tech-AI		Digital Operations		Total		AOI
Financial Services	$	524,488	$	635,220	$	1,159,708	$	172,292
Consumer and Healthcare	730,030		863,519		1,593,549		233,028
High Tech and Manufacturing	705,371		912,544		1,617,915		303,555
Net revenues	$	1,959,889	$	2,411,283	$	4,371,172
Business held for sale (refer to Note (a) below and Note 8)					(11,973)		24,842
Net revenues (excluding business held for sale - refer to Note (a) below and Note 8)					$	4,359,199
Others							(15,498)
Total AOI							$	718,219
Stock-based compensation							(77,373)
Amortization and impairment of acquired intangible assets (other than included above)							(42,566)
Foreign exchange gains (losses), net							15,392
Interest income (expense), net							(52,204)
Business held for sale (refer to Note (a) below and Note 8)							(24,842)
Impairment charge on assets classified as held for sale (refer to Note (a) below and Note 8)							(32,575)
Restructuring expense (refer to Note (b) below and Note 27)							(38,815)
Income tax expense							(111,832)
Net income							$	353,404

24. Segment reporting (Continued)

Revenues and adjusted income from operations for each of the Company’s segments in the year ended December 31, 2023 were as follows:


	Net revenues
	Data-Tech-AI		Digital Operations		Total		AOI
Financial Services	$	511,691	$	713,683	$	1,225,374	193,355
Consumer and Healthcare	717,546		853,173		1,570,719		242,457
High Tech and Manufacturing	763,822		916,973		1,680,795		297,909
Net revenues	$	1,993,059	$	2,483,829	$	4,476,888
Business held for sale (refer to Note (a) below and Note 8)					(490)		1,201
Net revenues (excluding business held for sale - refer to Note (a) below and Note 8)					$	4,476,398
Others							28,016
Total AOI							$	762,938
Stock-based compensation							(88,576)
Amortization and impairment of acquired intangible assets (other than included above)							(31,348)
Foreign exchange gains (losses), net							4,274
Interest income (expense), net							(47,935)
Restructuring (expense)/income (refer to Note (b) below and Note 27)							4,874
Operating loss from the business classified as held for sale (refer to Note (a) below and Note 8)							(1,201)
Loss on the sale of business classified as held for sale (refer to Note (a) below and Note 8)							(802)
Income tax benefit							29,031
Net income							$	631,255

(a) During the second quarter of 2022, the Company's management approved a plan to divest a business that comprised part of the Company's Consumer and Healthcare segment. The revenues and associated losses, including an impairment charge recorded for the year ended December 31, 2022, attributable to this business have been excluded from the computation of adjusted income from operations margin with effect from April 1, 2022, as management believes that excluding these items provides useful information about the Company's financial performance and underlying business trends.

(b) The Company does not allocate these charges to individual segments in internal management reports used by the CODM. Accordingly, such expenses are included in the Company's segment reporting as “unallocated costs.”

24. Segment reporting (Continued)

No single customer accounted for more than 10% of the Company's consolidated net revenue in 2021, 2022 or 2023.

Net revenues from geographic areas based on the location of the Company’s service delivery centers are as follows. A portion of net revenues attributable to India consists of net revenues for services performed by delivery centers in India or at clients’ premises outside of India by business units or personnel normally based in India.


	Year ended December 31,
	2021		2022		2023
India	$	2,022,123	$	2,282,706	$	2,320,853
Asia, other than India	536,595		551,474		643,096
North and Latin America	1,011,759		1,065,509		979,946
Europe	451,734		471,483		532,993
Total net revenues	$	4,022,211	$	4,371,172	$	4,476,888

Property, plant and equipment, net by geographic region are as follows:


	As of December 31,
	2022		2023
India	$	125,442	$	132,019
Asia, other than India	14,486		18,878
North and Latin America	26,031		25,281
Europe	14,799		13,625
Total	$	180,758	$	189,803

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 22
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-22

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
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-Name Accounting Standards Codification
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-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 42
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-42

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 40
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-40

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
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-Name Accounting Standards Codification
-Section 50
-Paragraph 26
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
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Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
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Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
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Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
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-Paragraph 21
-Subparagraph (b)
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Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

+ Details

Segment Reporting - Schedule of net revenues from geographic areas based on location of service delivery centers (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Segment Reporting Information [Line Items]
Total net revenues	$ 4,476,888	$ 4,371,172	$ 4,022,211
India
Segment Reporting Information [Line Items]
Total net revenues	2,320,853	2,282,706	2,022,123
Asia, other than India
Segment Reporting Information [Line Items]
Total net revenues	643,096	551,474	536,595
North and Latin America
Segment Reporting Information [Line Items]
Total net revenues	979,946	1,065,509	1,011,759
Europe
Segment Reporting Information [Line Items]
Total net revenues	$ 532,993	$ 471,483	$ 451,734

- Definition

+ References

+ Details

Segment reporting (Tables)

12 Months Ended

Dec. 31, 2023

Segment Reporting [Abstract]

Schedule of revenue and adjusted income from operations by reporting segments

Revenues and adjusted income from operations for each of the Company’s segments in the year ended December 31, 2021 were as follows:


	Net revenues
	Data-Tech-AI		Digital Operations		Total		AOI
Financial Services	$	403,609	$	617,511	$	1,021,120	$	131,287
Consumer and Healthcare	668,621		847,082		1,515,703		256,870
High Tech and Manufacturing	620,051		865,337		1,485,388		278,868
Net revenues	$	1,692,281	$	2,329,930	$	4,022,211
Others							(4,345)
Total AOI							$	662,680
Stock-based compensation							(81,968)
Amortization and impairment of acquired intangible assets (other than included above)							(57,641)
Acquisition-related expenses							(1,177)
Foreign exchange gains (losses), net							12,669
Interest income (expense), net							(51,434)
Income tax expense							(113,681)
Net income							$	369,448

24. Segment reporting (Continued)

Revenues and adjusted income from operations for each of the Company’s segments in the year ended December 31, 2022 were as follows:


	Net revenues
	Data-Tech-AI		Digital Operations		Total		AOI
Financial Services	$	524,488	$	635,220	$	1,159,708	$	172,292
Consumer and Healthcare	730,030		863,519		1,593,549		233,028
High Tech and Manufacturing	705,371		912,544		1,617,915		303,555
Net revenues	$	1,959,889	$	2,411,283	$	4,371,172
Business held for sale (refer to Note (a) below and Note 8)					(11,973)		24,842
Net revenues (excluding business held for sale - refer to Note (a) below and Note 8)					$	4,359,199
Others							(15,498)
Total AOI							$	718,219
Stock-based compensation							(77,373)
Amortization and impairment of acquired intangible assets (other than included above)							(42,566)
Foreign exchange gains (losses), net							15,392
Interest income (expense), net							(52,204)
Business held for sale (refer to Note (a) below and Note 8)							(24,842)
Impairment charge on assets classified as held for sale (refer to Note (a) below and Note 8)							(32,575)
Restructuring expense (refer to Note (b) below and Note 27)							(38,815)
Income tax expense							(111,832)
Net income							$	353,404

24. Segment reporting (Continued)

Revenues and adjusted income from operations for each of the Company’s segments in the year ended December 31, 2023 were as follows:


	Net revenues
	Data-Tech-AI		Digital Operations		Total		AOI
Financial Services	$	511,691	$	713,683	$	1,225,374	193,355
Consumer and Healthcare	717,546		853,173		1,570,719		242,457
High Tech and Manufacturing	763,822		916,973		1,680,795		297,909
Net revenues	$	1,993,059	$	2,483,829	$	4,476,888
Business held for sale (refer to Note (a) below and Note 8)					(490)		1,201
Net revenues (excluding business held for sale - refer to Note (a) below and Note 8)					$	4,476,398
Others							28,016
Total AOI							$	762,938
Stock-based compensation							(88,576)
Amortization and impairment of acquired intangible assets (other than included above)							(31,348)
Foreign exchange gains (losses), net							4,274
Interest income (expense), net							(47,935)
Restructuring (expense)/income (refer to Note (b) below and Note 27)							4,874
Operating loss from the business classified as held for sale (refer to Note (a) below and Note 8)							(1,201)
Loss on the sale of business classified as held for sale (refer to Note (a) below and Note 8)							(802)
Income tax benefit							29,031
Net income							$	631,255

Schedule of net revenues from geographic areas based on location of service delivery centers


	Year ended December 31,
	2021		2022		2023
India	$	2,022,123	$	2,282,706	$	2,320,853
Asia, other than India	536,595		551,474		643,096
North and Latin America	1,011,759		1,065,509		979,946
Europe	451,734		471,483		532,993
Total net revenues	$	4,022,211	$	4,371,172	$	4,476,888

Schedule of property, plant and equipment, net by geographic areas

Property, plant and equipment, net by geographic region are as follows:


	As of December 31,
	2022		2023
India	$	125,442	$	132,019
Asia, other than India	14,486		18,878
North and Latin America	26,031		25,281
Europe	14,799		13,625
Total	$	180,758	$	189,803

Employee Benefit Plans - Schedule of weighted average assumptions used to determine plan costs, Philippines Plan (Detail) - Philippines Plan costs	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Defined Benefit Plan Disclosure [Line Items]
Discount rate	9.80%	7.67%	5.26%
Rate of increase in compensation per annum	5.30%	6.00%	5.00%
Expected long term rate of return on plan assets per annum	2.00%	2.00%	2.00%

Goodwill and Intangible Assets - Schedule of intangible assets (Detail) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Acquired Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	$ 701,530	$ 698,234
Accumulated amortization & Impairment	648,502	608,519
Net	53,028	89,715
Customer-related intangible assets
Acquired Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	474,090	473,997
Accumulated amortization & Impairment	436,104	411,706
Net	37,986	62,291
Marketing-related intangible assets
Acquired Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	97,840	97,831
Accumulated amortization & Impairment	88,648	83,253
Net	9,192	14,578
Technology-related intangible assets
Acquired Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	129,600	126,406
Accumulated amortization & Impairment	123,750	113,560
Net	$ 5,850	$ 12,846

Net revenues - Schedule of contract cost assets (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Opening balance	$ 216,670
Closing balance	202,543	$ 216,670
Sales incentive programs
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Opening balance	34,805	32,296
Closing balance	41,964	34,805
Amortization	29,814	26,769
Transition activities
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Opening balance	181,865	206,498
Closing balance	160,579	181,865
Amortization	$ 88,913	$ 89,398

Goodwill and intangible assets

12 Months Ended

Dec. 31, 2023

Goodwill and Intangible Assets Disclosure [Abstract]

Goodwill and intangible assets

The following table presents the changes in goodwill for the year ended December 31, 2022 and 2023:


	As of December 31,
	2022		2023
Opening balance	$	1,731,027	$	1,684,196
Impact of measurement period adjustments	1,817		—
Classified as held for sale	(1,625)		—
Effect of exchange rate fluctuations	(47,023)		(414)
Closing balance	$	1,684,196	$	1,683,782

10. Goodwill and intangible assets (Continued)

The following table presents the changes in goodwill by reporting unit for the year ended December 31, 2022:


	Financial Services		Consumer and Healthcare		High Tech and Manufacturing		Total
Opening balance	$	421,257	$	611,120	$	698,650	$	1,731,027
Impact of measurement period adjustments	171		289		1,357		1,817
Classified as held for sale	—		(1,625)		—		(1,625)
Effect of exchange rate fluctuations	(12,692)		(16,877)		(17,454)		(47,023)
Closing balance	$	408,736	$	592,907	$	682,553	$	1,684,196

The following table presents the changes in goodwill by reporting unit for the year ended December 31, 2023:


	Financial Services		Consumer and Healthcare		High Tech and Manufacturing		Total
Opening balance	$	408,736	$	592,907	$	682,553	$	1,684,196
Effect of exchange rate fluctuations	(62)		(127)		(225)		(414)
Closing balance	$	408,674	$	592,780	$	682,328	$	1,683,782

During the years ended December 31, 2021, 2022 and 2023, in accordance with ASC 350, Intangibles-Goodwill and Other, the Company performed assessments to determine whether events or circumstances exist that may lead 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 such assessments for the years ended December 31, 2021, 2022 and 2023, the Company concluded that it is not more likely than not that the fair values of any of the Company’s reporting units are less than their carrying amounts.

As of December 31, 2022, the Company classified goodwill (before impairment) amounting to $1,625 attributable to its Consumer and Healthcare segment as assets held for sale, and this amount was written off in the year ended December 31, 2022. See Note 8 for additional information.

The total amount of the Company’s goodwill deductible for income tax purposes was $291,377 and $263,910 as of December 31, 2022 and 2023, respectively.

The Company’s intangible assets are as follows:


	As of December 31, 2022						As of December 31, 2023
	Gross carrying amount		Accumulated amortization & Impairment		Net		Gross carrying amount		Accumulated amortization & Impairment		Net
Customer-related intangible assets	$	473,997	$	411,706	$	62,291	$	474,090	$	436,104	$	37,986
Marketing-related intangible assets	97,831		83,253		14,578		97,840		88,648		9,192
Technology-related intangible assets	126,406		113,560		12,846		129,600		123,750		5,850
Total	$	698,234	$	608,519	$	89,715	$	701,530	$	648,502	$	53,028

Amortization expenses for intangible assets acquired as part of a business combination and disclosed in the consolidated statements of income under amortization of acquired intangible assets for the years ended December 31, 2021, 2022 and 2023 were $58,448, $42,667 and $31,463, respectively.

10. Goodwill and intangible assets (Continued)

During the year ended December 31, 2022, the Company sold certain intangible assets with a gross carrying value and accumulated amortization amounting to $9,894 and $7,272, respectively, and classified certain intangible assets with a gross carrying value and accumulated amortization amounting to $40,538 and $16,989, respectively, as assets held for sale relating to the Business, the sale of which was completed in the first quarter of 2023. See Note 8 for additional information.

Amortization expenses for internally-developed and other intangible assets disclosed in the consolidated statements of income under cost of revenue and selling, general and administrative expenses for the years ended December 31, 2021, 2022 and 2023 were $24,987, $14,768 and $8,571, 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 $(157), $51 and $(4) for the years ended December 31, 2021, 2022 and 2023, respectively.

During the years ended December 31, 2021, 2022 and 2023, the Company tested for recoverability certain customer-related and technology-related intangible assets, including those under development, goodwill and certain property, plant and equipment, including those held for sale as a result of changes in market trends and the Company’s investment strategy, including the Company's decision to cease certain service offerings. Also see Note 8 for additional information. Based on the results of this testing, the Company determined that the carrying values of the assets tested were not recoverable, and the Company recorded complete write-downs of the carrying values of these assets amounting to $915, $29,173 and $0 for the years ended December 31, 2021, 2022 and 2023, respectively. These write-downs have been recorded in “other operating (income) expense, net” in the consolidated statements of income.


	Year ended December 31,
	2021		2022		2023
Technology related intangible assets	$	205	$	25,266	$	—
Customer related intangible assets	$	—	$	905	$	—
Goodwill	$	—	$	1,625	$	—
Total intangible assets and goodwill	$	205	$	27,796	$	—
Property, plant and equipment	$	710	$	1,377	$	—
Total property, plant and equipment	$	710	$	1,377	$	—
Total impairment and write-down	$	915	$	29,173	$	—

The estimated amortization schedule for the Company’s intangible assets for future periods as of December 31, 2023 is set out below:


For the year ending December 31:
2024	28,276
2025	18,152
2026	3,895
2027	2,705
Total	$	53,028

Stock-based compensation - Schedule of significant assumptions used in determining fair value of options granted (Detail)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected life (in months)	84 months	84 months
Risk-free rate of interest for expected life, minimum		1.12%
Risk-free rate of interest for expected life, maximum		1.37%
Volatility, minimum		26.05%
Volatility, maximum		26.18%
Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Dividend yield	0.96%	0.84%
Risk-free rate of interest for expected life	1.71%
Volatility	26.29%
Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Dividend yield		1.08%

Restructuring - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Restructuring Cost and Reserve [Line Items]
Restructuring charges		$ 4,874	$ 38,815
Severance charge			17,131
Property, plant and equipment
Restructuring Cost and Reserve [Line Items]
Restructuring charges	$ 1,377
Non-cash charge
Restructuring Cost and Reserve [Line Items]
Restructuring charges	21,684
Office premises and employee severance charge
Restructuring Cost and Reserve [Line Items]
Restructuring charges	$ 38,815
Restructuring income		$ 4,874	$ 0	$ 0

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References + Details

Employee Benefit Plans - Schedule of weighted average assumptions used to determine plan costs, Mexican Plan (Detail) - Mexican Plan costs	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Defined Benefit Plan Disclosure [Line Items]
Discount rate	9.30%	8.20%	7.20%
Rate of increase in compensation per annum	5.50%	5.50%	5.50%

Income taxes

12 Months Ended

Dec. 31, 2023

Income Tax Disclosure [Abstract]

Income taxes

Income tax expense (benefit) for the years ended December 31, 2021, 2022 and 2023 is allocated as follows:


	Year ended December 31,
	2021		2022		2023
Income from continuing operations	$	113,681	$	111,832	$	(29,031)
Other comprehensive income:
Cash flow hedges	5,265		(4,947)		1,397
Retirement benefits	3,859		690		705

The components of income before income tax expense (benefit) from continuing operations are as follows:


	Year ended December 31,
	2021		2022		2023
Domestic (U.S.)	$	126,107	$	44,903	$	216,718
Foreign (other than U.S.)	357,022		420,333		385,506
Income before income tax expense (benefit)	$	483,129	$	465,236	$	602,224

Income tax expense (benefit) attributable to income from continuing operations consists of:


	Year ended December 31,
	2021		2022		2023
Current tax expense:
Domestic (U.S. federal)	$	34,538	$	17,525	$	20,222
Domestic (U.S. state)	5,605		4,582		7,558
Foreign (other than U.S.)	82,801		118,876		101,121
	$	122,944	$	140,983	$	128,901
Deferred tax expense (benefit):
Domestic (U.S. federal) (Note a)	$	(6,039)	$	(10,481)	$	(122,166)
Domestic (U.S. state) (Note b)	232		(1,910)		(32,112)
Foreign (other than U.S.)	(3,456)		(16,760)		(3,654)
	$	(9,263)	$	(29,151)	$	(157,932)
Total income tax expense (benefit)	$	113,681	$	111,832	$	(29,031)

(a)For the year ended December 31, 2023, the amount includes a U.S. federal tax benefit on the transfer of intellectual property rights amounting to $138,390.

(b)For the year ended December 31, 2023, the amount includes a state tax benefit on the transfer of intellectual property rights amounting to $33,800.

23. Income taxes (Continued)


	Year ended December 31,
	2021			2022			2023
Income before income tax expense (benefit)	$	483,129		$	465,236		$	602,224
Statutory income tax rates	21		%	21		%	21		%
Computed expected income tax expense	101,457			97,700			126,467
Increase (decrease) in income taxes resulting from:
Foreign tax rate differential	10,747			13,853			16,455
Tax benefit from tax holiday	(3,159)			(797)			(3,877)
True-up of prior years tax liability	7,590			2,096			343
Interest income on income tax refund	(7,780)			(2,168)			(173)
Non-deductible expenses	1,755			4,826			2,932
Impact of change in tax rates (Note c)	1,740			(116)			(36,099)
Change in valuation allowance (Note d)	6,244			10,752			(121,358)
Unrecognized tax benefits	(327)			1,236			(5,563)
Employment related tax incentive	(3,930)			(1,093)			(3,366)
Internal transfer of intellectual property rights (Note d)	—			—			(7,835)
State income taxes (Note e)	5,837			2,672			9,245
Excess tax benefit on share-based compensation	(7,773)			(10,418)			(5,274)
Others (Note f)	1,280			(6,711)			(928)
Reported income tax expense (benefit)	$	113,681		$	111,832		$	(29,031)

(e)For the year ended December 31, 2023, the amount does not include a state tax benefit on the transfer of intellectual property rights amounting to $33,800.

(f)During the year ended December 31, 2022, the Company recorded a tax benefit on the outside basis difference on the stock of a subsidiary amounting to $6,881.

23. Income taxes (Continued)

The effect of the tax holiday on both basic and diluted earnings per share was $0.02, $0.00 and $0.02, respectively, for the years ended December 31, 2021, 2022 and 2023.

The components of the Company’s deferred tax balances as of December 31, 2022 and 2023 are as follows:


	As of December 31,
	2022		2023
Deferred tax assets
Net operating loss carryforwards	$	49,810	$	86,556
Accrued expenses and other liabilities	72,588		77,516
Allowance for credit losses	8,441		5,772
Property, plant and equipment, net	7,474		8,934
Lease liabilities	51,913		45,295
Share-based compensation	32,777		33,490
Intangible assets, net	179,815		193,073
Retirement benefits	8,629		6,375
Contract liabilities	7,452		10,498
Tax credit carryforwards	17,199		22,449
Others	21,902		13,593
Total deferred tax assets	$	458,000	$	503,551
Less: Valuation allowance	(222,655)		(101,438)
Total deferred tax assets, net of valuation allowance	$	235,345	$	402,113
Deferred tax liabilities
Intangible assets, net	$	128	$	4
Property, plant and equipment, net	1,290		1,120
Right-of use assets	40,946		37,248
Retirement benefits	4,175		2,648
Investments in foreign subsidiaries not indefinitely reinvested	1,663		9,177
Derivative instruments	2,344		1,318
Goodwill	43,173		52,603
Others	10,319		10,780
Total deferred tax liabilities	$	104,038	$	114,898
Net of deferred tax assets and liabilities	$	131,307	$	287,215


	As of December 31,
Classified as	2022		2023
Deferred tax assets non-current	$	135,483	$	298,921
Deferred tax liabilities non-current	4,176		11,706
	$	131,307	$	287,215

23. Income taxes (Continued)

The change in the Company’s total valuation allowance for deferred tax assets as of December 31, 2021, 2022 and 2023 is as follows:


	Year ended December 31,
	2021		2022		2023
Opening valuation allowance	$	206,011	$	212,192	$	222,655
Reduction during the year through continuing operations	(1,206)		(214)		(162,138)
Addition during the year through continuing operations	7,387		10,677		40,921
Closing valuation allowance	$	212,192	$	222,655	$	101,438

During the year ended December 31, 2023 the Company completed an intra-entity transfer of certain intellectual property rights from certain non-US subsidiaries to certain wholly-owned US subsidiaries in an effort to better align with the Company's business operations. As a result of this transfer, the Company received a step-up in tax basis of the transferred intellectual property assets to their current fair market value under applicable tax law. The determination of fair value involves judgments with respect to future revenue growth, operating margins and discount rates. The step-up in basis will be amortizable against future taxable income and, accordingly, the Company recognized a one-time tax benefit of $169,945. The Company expects to realize the deferred tax asset recorded as a result of the intellectual property transfer and will periodically assess such realizability. The tax-deductible amortization related to the transferred intellectual property rights will be recognized over a 15-year period.

In assessing the realizability of deferred tax assets, management considers whether it is more likely than not that some or all of the deferred tax assets will not be realized. The ultimate realization of deferred tax assets depends on the generation of future taxable income during the periods in which temporary differences are deductible. In order to fully realize a deferred tax asset, the Company must generate future taxable income prior to the expiration of the deferred tax asset under applicable law.

Management considers the scheduled reversal of deferred tax liabilities, carryback availability and projected taxable income in making this assessment. Based on the level of historical taxable income and projections for future taxable income over the periods during which the Company’s deferred tax assets are deductible, management believes that it is more likely than not that the Company will realize the benefits of its deductible temporary differences and carry forwards, net of the existing valuation allowances as of December 31, 2023. The amount of the Company’s deferred tax assets considered realizable, however, could be reduced in the near term if estimates of future taxable income during the carryforward period are reduced.

For the years ended December 31, 2021, 2022 and 2023, the Company recognized net excess tax benefits on share-based compensation of $7,773, $10,418 and $5,274, respectively, in income tax expense attributable to continuing operations.

As of December 31, 2023, the Company’s deferred tax assets related to net operating loss carryforwards of $426,761 amounted to $73,218 (excluding state and local operating loss carryforwards). Federal net operating losses of subsidiaries in Bermuda, Brazil, Germany, the United Kingdom, Israel, Hong Kong, the United States and Luxembourg (for 2016 and prior years) amounted to $331,451 and can be carried forward for an indefinite period.

23. Income taxes (Continued)

The Company’s remaining federal operating loss carryforwards expire as set forth in the table below:


	Europe		Others
Year ending December 31,
2024	$	—	$	1,785
2025	232		1,757
2026	1,073		—
2027	229		—
2028	5		423
2029	—		59
2032	—		196
2034	18,820		—
2035	7,357		—
2036	63,374		—
	$	91,090	$	4,220

In the table above, “Europe” includes federal net operating losses of subsidiaries in Slovakia, Latvia and Luxembourg, while “Others” includes net operating losses of subsidiaries in Argentina, Japan and the Philippines.

As of December 31, 2023, the Company had additional deferred tax assets of $13,338 for state and local tax loss carryforwards of $194,666, of which $154,336 will expire in various years from 2024 through 2042. The remaining state and local net operating losses can be carried forward for an indefinite period.

As of December 31, 2023, the Company had a total United States foreign tax credit carryforward of $22,449 which will expire as set forth in the table below:


Year ending December 31,	Amount
2027	$	5,044
2028	3,304
2029	1,833
2030	832
2031	5,302
2033	6,134
	$	22,449

23. Income taxes (Continued)

Undistributed earnings of the Company’s foreign (non-Bermuda) subsidiaries for which a deferred tax liability has not been recognized due to being indefinitely reinvested amounted to approximately $1,073,210 as of December 31, 2023. The Company plans to indefinitely reinvest the subsidiaries’ undistributed earnings, except for those earnings for which a deferred tax liability has already been accrued or which can be repatriated in a tax-free manner. Accordingly, with limited exceptions, the Company does not accrue any income, distribution or withholding taxes that would arise if such earnings were repatriated. Due to the Company’s changing corporate structure, the various methods that are available to repatriate earnings and uncertainty relative to the applicable taxes at the time of repatriation, it is not practicable to determine the amount of tax that would be imposed upon repatriation. If undistributed earnings are repatriated in the future, or are no longer deemed to be indefinitely reinvested, the Company will accrue the applicable amount of taxes associated with such earnings at that time.

As of December 31, 2023, $581,396 of the Company’s $583,670 in cash and cash equivalents was held by the Company’s foreign (non-Bermuda) subsidiaries. $207,953 of this cash is held by foreign subsidiaries for which the Company expects to incur and has accrued a deferred tax liability on the repatriation of $92,252 of retained earnings. $277,742 of the Company’s cash and cash equivalents is held by foreign subsidiaries in jurisdictions where no tax is expected to be imposed upon repatriation. The remaining $95,701 in cash and cash equivalents held by foreign subsidiaries is being indefinitely reinvested.

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 income taxes to the extent applicable, in OCI.

The following table summarizes activities related to our unrecognized tax benefits from January 1 to December 31 for each of 2021, 2022 and 2023:


	2021		2022		2023
Opening Balance at January 1	$	34,300	$	25,651	$	25,430
Increase related to prior year tax positions, including recorded in acquisition accounting	2,992		2,869		1,385
Decrease related to prior year tax positions due to lapse of applicable statute of limitation	(455)		(1,313)		(4,658)
Increase related to current year tax positions	1,385		1,426		677
Decrease related to settlements with taxing authorities	(11,170)		(4)		(1,144)
Decrease related to prior year tax positions for other reasons	(455)		(1,802)		(2,405)
Effect of exchange rate changes	(946)		(1,397)		(49)
Closing Balance at December 31	$	25,651	$	25,430	$	19,236

As of December 31, 2022 and 2023, the Company had unrecognized tax benefits amounting to $25,430 and $19,236, respectively, which, if recognized, would affect the Company's effective tax rate.

As of December 31, 2022 and 2023, the Company had accrued $2,871 and $3,312, respectively, in interest and $374 and $499, respectively, for penalties relating to income taxes.

During the years ended December 31, 2021, 2022 and 2023, the Company recognized $(13,851), $(2,583) and $220, respectively, in interest expense (income) related to income taxes.

For all tax years that remain open to examinations by U.S. federal and various state, local, and other U.S. taxing authorities, the Company estimates that it is reasonably possible that the total amount of its unrecognized tax benefits for existing tax positions will vary. However, the Company does not expect significant changes within the next twelve months other than adjustments depending on the progress of tax matters or examinations with various taxing authorities, which are difficult to predict.

With certain immaterial exceptions, the Company is no longer subject to U.S. federal, state and local or other U.S. income tax examinations by taxing authorities for years prior to 2018. The Company’s subsidiaries in India and China are open to examination by relevant taxing authorities for tax years beginning on or after April 1, 2016 and January 1, 2014, respectively. The Company regularly reviews the likelihood of additional tax assessments and adjusts its unrecognized tax benefits as additional information or events require.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480990/946-20-50-13

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
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-Name Accounting Standards Codification
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-Paragraph 1
-Subparagraph (SX 210.4-08(h)(2))
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-URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-Name Accounting Standards Codification
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-URI https://asc.fasb.org//740/tableOfContent

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
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Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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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
-Topic 740
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 30
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-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482603/740-30-50-2

+ Details