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. Effective from the quarter and year ended December 31, 2019, the Company implemented operational changes in how its Chief Operating Decision Maker (“CODM”) manages its businesses, including resource allocation and performance assessment. As a result of these changes, the Company now has three operating segments, representing the individual businesses that are run separately under the new structure.

The Company’s reportable segments are as follows: (1) Banking, Capital Markets and Insurance (“BCMI”); (2) Consumer Goods, Retail, Life Sciences and Healthcare (“CGRLH”); and (3) High Tech, Manufacturing and Services (“HMS”).

The Company has restated segment information for the historical periods presented herein to conform to the current presentation. This change in segment presentation does not affect the Company's consolidated statements of income, balance sheets or statements of cash flows.

The Company’s Chief Executive Officer, who has been identified as the CODM, reviews operating segment revenue, which is a GAAP measure, and operating segment adjusted income from operations, which is a non-GAAP measure. The Company does not allocate and therefore the CODM does not evaluate foreign exchange gain/(losses), interest income/(expense), 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 liabilities information and capital expenditures by operating segment are not presented to the CODM and are not reviewed by the CODM.

Revenues and adjusted income from operations for each of the Company’s segments for the three months ended March 31, 2020 were as follows:

	Reportable segments
	BCMI		CGRLH		HMS		Others*			Total
Revenues, net		268,757		305,221		354,218		(5,004	)		923,192
Adjusted income from operations		35,625		40,666		55,073	4,361				135,725
Stock-based compensation												(17,487	)
Amortization of acquired intangible assets (other than included above)											(10,514		)
Acquisition-related expenses											-
Foreign exchange gains (losses), net											14,531
Interest income (expense), net											(11,696		)
Income tax expense											(24,861		)
Net income attributable to Genpact Limited shareholders											85,698

*Revenues, net for “Others” primarily represents the impact of foreign exchange fluctuations, which is not allocated to the Company’s segments for management’s internal reporting purposes. Adjusted income from operations for “Others” primarily represents the impact of over-absorption of overhead and foreign exchange fluctuations, 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 for the three months ended March 31, 2019 were as follows:

	Reportable segments
	BCMI		CGRLH		HMS		Others**		Total
Revenues, net		239,564		256,590		315,431		(2,379)		809,206
Adjusted income from 0perations		21,409		34,497		57,450		8,155		121,511
Stock-based compensation										(18,461	)
Amortization of acquired intangible assets (other than included above)										(8,204	)
Acquisition-related expenses										(967	)
Foreign exchange gains (losses), net										(3,432)
Interest income (expense), net										(11,123	)
Income tax expense										(18,483	)
Net income attributable to Genpact Limited shareholders										60,841

**Revenues, net for “Others” primarily represents the impact of foreign exchange fluctuations, which is not allocated to the Company’s three segments for management’s internal reporting purposes. Adjusted income from operations for “Others” primarily represents government incentives and the impact of foreign exchange fluctuations, which are not allocated to the Company’s segments for management’s internal reporting purposes.