XML 60 R49.htm IDEA: XBRL DOCUMENT v3.25.3
Net revenues (Tables)
9 Months Ended
Sep. 30, 2025
Revenues [Abstract]  
Schedule of Net Revenues Disaggregated by Customer
In the following table, the Company’s revenue is disaggregated between Data-Tech-AI and Digital Operations:
 
Three months ended September 30,Nine months ended September 30,
2024202520242025
Data-Tech-AI$569,420 $622,400 $1,639,298 $1,803,614 
Digital Operations641,529668,8571,879,1001,956,987
Net revenues$1,210,949 $1,291,257 $3,518,398 $3,760,601 
In the following table, the Company’s revenue is disaggregated by the nature of solutions and services provided between Advanced Technology Solutions and Core Business Services:

Three months ended September 30,Nine months ended September 30,
2024202520242025
Advanced Technology Solutions
$259,184 $310,986 $748,494 $881,268 
Core Business Services
951,765980,2712,769,9042,879,333
Net revenues$1,210,949 $1,291,257 $3,518,398 $3,760,601 
Schedule of Details of Contract Balances
The following table shows the details of the Company’s contract balances:
 
As of December 31, 2024As of September 30, 2025
Contract assets (Note a)$48,980 $67,382 
Contract liabilities (Note b)
Deferred transition revenue$106,769 $115,596 
Advance from customers$45,420 $70,910 

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

(b)Included in "accrued expenses and other current liabilities" and "other liabilities" in the consolidated balance sheet.
Schedule of Estimated Revenue Expected to Be Recognized in the Future Related to Remaining Performance Obligations
The following table includes estimated revenue expected to be recognized in the future related to remaining performance obligations as of September 30, 2025:

ParticularsTotalLess than 1 year1-3 years3-5 yearsAfter 5 years
Transaction price allocated to remaining performance obligations$186,506 $125,338 $46,706 $13,441 $1,021 
Schedule of Contract Cost Assets
The following table provides details of the Company’s contract cost assets:
Three months ended September 30,Nine months ended September 30,
2024202520242025
ParticularsSales incentive programsTransition activitiesSales incentive programsTransition activitiesSales incentive programsTransition activitiesSales incentive programsTransition activities
Opening balance$40,252 $163,150 $36,486 $171,012 $41,964 $160,579 $41,348 $159,552 
Closing balance40,078160,36235,591168,54740,078160,36235,591168,547
Amortization7,60420,0606,58022,42821,28657,07518,54960,711