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Goodwill and intangible assets | 9 Months Ended
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Sep. 30, 2025
Goodwill and Intangible Assets Disclosure [Abstract] |
Goodwill and intangible assets | Goodwill and intangible assets The following table presents the changes in goodwill for the year ended December 31, 2024 and the nine months ended September 30, 2025:
| For the year ended December 31, 2024 |  | For the nine months ended September 30, 2025
Opening balance | $ | 1,683,782 |  |  | $ | 1,669,769 |
Goodwill relating to acquisitions consummated during the period | — |  | 111,925 |
Impact of measurement period adjustments | — |  | 346 |
Effect of exchange rate fluctuations | (14,013) |  | 1,760 |
Closing balance | $ | 1,669,769 |  |  | $ | 1,783,800 |
The following table presents the changes in goodwill by reporting unit for the year ended December 31, 2024:
| Financial Services |  | Consumer and Healthcare |  | High Tech and Manufacturing |  | Total
Opening balance | $ | 408,674 |  |  | $ | 592,780 |  |  | $ | 682,328 |  |  | $ | 1,683,782 |
Effect of exchange rate fluctuations | (3,677) |  |  | (4,983) |  |  | (5,353) |  |  | (14,013) |
Closing balance | $ | 404,997 |  |  | $ | 587,797 |  |  | $ | 676,975 |  |  | $ | 1,669,769 |
The following table presents the changes in goodwill by reporting unit for the nine months ended September 30, 2025:
| Financial Services |  | Consumer and Healthcare |  | High Tech and Manufacturing |  | Total
Opening balance | $ | 404,997 |  |  | $ | 587,797 |  |  | $ | 676,975 |  |  | $ | 1,669,769 |
Goodwill relating to acquisitions consummated during the period | 6,132 |  |  | 88,519 |  |  | 17,274 |  |  | 111,925 |
Impact of measurement period adjustments | 19 |  |  | 274 |  |  | 53 |  |  | 346 |
Effect of exchange rate fluctuations | 909 |  |  | 816 |  |  | 35 |  |  | 1,760 |
Closing balance | $ | 412,057 |  |  | $ | 677,406 |  |  | $ | 694,337 |  |  | $ | 1,783,800 |
9. Goodwill and intangible assets (Continued) The total amount of goodwill deductible for tax purposes was $237,125 and $215,825 as of December 31, 2024 and September 30, 2025, respectively. The Company’s intangible assets are as follows:
| As of December 31, 2024 |  | As of September 30, 2025
| Gross carrying amount |  | Accumulated amortization & Impairment |  | Net |  | Gross carrying amount |  | Accumulated amortization & Impairment |  | Net
Customer-related intangible assets | $ | 468,500 |  |  | $ | 451,285 |  |  | $ | 17,215 |  |  | $ | 514,759 |  |  | $ | 456,364 |  |  | $ | 58,395 |
Marketing-related intangible assets | 97,607 |  | 93,609 |  | 3,998 |  | 102,203 |  | 98,907 |  | 3,296
Technology-related intangible assets | 131,853 |  | 126,116 |  | 5,737 |  | 137,161 |  | 127,483 |  | 9,678
| $ | 697,960 |  |  | $ | 671,010 |  |  | $ | 26,950 |  |  | $ | 754,123 |  |  | $ | 682,754 |  |  | $ | 71,369 |
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 three months ended September 30, 2024 and 2025 were $6,495 and $8,285, respectively, and for the nine months ended September 30, 2024 and 2025 were $19,980 and $16,922, respectively. 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 three months ended September 30, 2024 and 2025 were $534 and $920, respectively, and for the nine months ended September 30, 2024 and 2025 were $1,490 and $2,238, respectively.

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- Definition The entire disclosure for goodwill and intangible assets. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 30 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/350-30/tableOfContent Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/350-20/tableOfContent + Details
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