Earnings Per Share

9 Months Ended

Sep. 30, 2013

12. 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 common shares of the Company. The calculation of earnings per common share was 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 weighted average shares outstanding, except where the result would be anti-dilutive.

The number of stock options outstanding but not included in the computation of diluted earnings per common share because the effect was anti-dilutive is 4,366,422 and 2,327,000 for the nine months ended September 30, 2012 and 2013, respectively, and is 285,000 and 3,483,000 for the three months ended September 30, 2012 and 2013, respectively.


	Three months ended September 30,				Nine months ended September 30,
	2012		2013		2012		2013
Net income available to Genpact Limited common shareholders	$	25,175	$	70,262	$	124,815	$	180,875
Weighted average number of common shares used in computing basic earnings per common share		223,876,035		230,057,508		223,289,507		228,840,746
Dilutive effect of stock-based awards		6,319,799		6,279,416		5,226,884		6,254,914

Weighted average number of common shares used in computing dilutive earnings per common share		230,195,834		236,336,924		228,516,391		235,095,660

Earnings per common share attributable to Genpact Limited common shareholders
Basic	$	0.11	$	0.31	$	0.56	$	0.79
Diluted	$	0.11	$	0.30	$	0.55	$	0.77

- Definition

The entire disclosure for earnings per share.

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