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v3.19.1

Impact on adoption of new IFRS (Tables) | 12 Months Ended
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Mar. 31, 2019
Text block [abstract] |
Summary of Cumulative Effect of Changes Made to Consolidated Statement of Financial Position for Adoption of IFRS 15 and IFRS 9 Financial Instruments | The cumulative effect of the changes made to the Company’s consolidated statement of financial position as at April 1, 2018 as a result of the adoption of IFRS 15 and IFRS 9 is as follows:
|  | As at March 31, 2018 (as previously reported) |  |  | Transition adjustments on adoption of IFRS 15 |  |  | Transition adjustments on adoption of IFRS 9 |  |  | As at April 1, 2018 (as adjusted) |
ASSETS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents |  | $ | 99,829 |  |  | $ | — |  |  | $ | — |  |  | $ | 99,829 |
Investments |  |  | 120,960 |  |  |  | — |  |  |  | — |  |  |  | 120,960 |
Trade receivables, net |  |  | 71,388 |  |  |  | — |  |  |  | 74 |  |  |  | 71,462 |
Unbilled revenue |  |  | 61,721 |  |  |  | — |  |  |  | — |  |  |  | 61,721 |
Funds held for clients |  |  | 10,066 |  |  |  | — |  |  |  | — |  |  |  | 10,066 |
Derivative assets |  |  | 11,738 |  |  |  | — |  |  |  | — |  |  |  | 11,738 |
Prepayments and other current assets |  |  | 24,847 |  |  |  | 1,520 |  |  |  | — |  |  |  | 26,367 |
Total current assets |  |  | 400,549 |  |  |  | 1,520 |  |  |  | 74 |  |  |  | 402,143 |
Non-current assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Goodwill |  |  | 135,186 |  |  |  | — |  |  |  | — |  |  |  | 135,186 |
Intangible assets |  |  | 89,652 |  |  |  | — |  |  |  | — |  |  |  | 89,652 |
Property and equipment |  |  | 60,606 |  |  |  | — |  |  |  | — |  |  |  | 60,606 |
Derivative assets |  |  | 3,245 |  |  |  | — |  |  |  | — |  |  |  | 3,245 |
Deferred tax assets |  |  | 27,395 |  |  |  | (1,803 | ) |  |  | 27 |  |  |  | 25,619 |
Investments |  |  | 542 |  |  |  | — |  |  |  | — |  |  |  | 542 |
Other non-current assets |  |  | 42,388 |  |  |  | 5,861 |  |  |  | (84 | ) |  |  | 48,165 |
Total non-current assets |  |  | 359,014 |  |  |  | 4,058 |  |  |  | (57 | ) |  |  | 363,015 |
TOTAL ASSETS |  |  | 759,563 |  |  |  | 5,578 |  |  |  | 17 |  |  |  | 765,158 |
LIABILITIES AND EQUITY |  |  |  |  |  |  |  |
Current liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade payables |  |  | 19,703 |  |  |  | — |  |  |  | — |  |  |  | 19,703 |
Provisions and accrued expenses |  |  | 28,826 |  |  |  | — |  |  |  | — |  |  |  | 28,826 |
Derivative liabilities |  |  | 6,466 |  |  |  | — |  |  |  | — |  |  |  | 6,466 |
Pension and other employee obligations |  |  | 64,617 |  |  |  | — |  |  |  | — |  |  |  | 64,617 |
Current portion of long- term debt |  |  | 27,740 |  |  |  | — |  |  |  | — |  |  |  | 27,740 |
Contract liabilities |  |  | 2,908 |  |  |  | 27 |  |  |  | — |  |  |  | 2,935 |
Current taxes payable |  |  | 1,262 |  |  |  | — |  |  |  | — |  |  |  | 1,262 |
Other liabilities |  |  | 15,739 |  |  |  | — |  |  |  | — |  |  |  | 15,739 |
Total current liabilities |  |  | 167,261 |  |  |  | 27 |  |  |  | — |  |  |  | 167,288 |
Non-current liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Derivative liabilities |  |  | 2,289 |  |  |  | — |  |  |  | — |  |  |  | 2,289 |
Pension and other employee obligations |  |  | 9,621 |  |  |  | — |  |  |  | — |  |  |  | 9,621 |
Long- term debt |  |  | 61,391 |  |  |  | — |  |  |  | — |  |  |  | 61,391 |
Contract liabilities |  |  | 571 |  |  |  | 37 |  |  |  | — |  |  |  | 608 |
Other non-current liabilities |  |  | 11,662 |  |  |  | — |  |  |  | — |  |  |  | 11,662 |
Deferred tax liabilities |  |  | 11,812 |  |  |  | 3 |  |  |  | 1 |  |  |  | 11,816 |
Total non-current liabilities |  |  | 97,346 |  |  |  | 40 |  |  |  | 1 |  |  |  | 97,387 |
TOTAL LIABILITIES |  |  | 264,607 |  |  |  | 67 |  |  |  | 1 |  |  |  | 264,675 |
Shareholders’ equity: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Share capital |  |  | 8,533 |  |  |  | — |  |  |  | — |  |  |  | 8,533 |
Share premium |  |  | 371,764 |  |  |  | — |  |  |  | — |  |  |  | 371,764 |
Retained earnings |  |  | 364,424 |  |  |  | 5,511 |  |  |  | 2,777 |  |  |  | 372,712 |
Other components of equity |  |  | (115,534 | ) |  |  | — |  |  |  | (2,761 | ) |  |  | (118,295 | )
Less: shares, held in treasury, at cost |  |  | (134,231 | ) |  |  | — |  |  |  | — |  |  |  | (134,231 | )
Total shareholders’ equity |  |  | 494,956 |  |  |  | 5,511 |  |  |  | 16 |  |  |  | 500,483 |
TOTAL LIABILITIES AND EQUITY |  | $ | 759,563 |  |  | $ | 5,578 |  |  | $ | 17 |  |  | $ | 765,158 |
Summary of Classification and Measurement of Financial Instruments on Adoption of IFRS 9 | Details showing the classification and measurement of the Company’s financial instruments on adoption of IFRS 9 as at April 1, 2018:
|  | IAS 39 Category |  | IFRS 9 Category |  | Total carrying value |  |  | Total fair value |
Cash and cash equivalents |  | Loans and receivables |  | Financial assets at amortized cost |  | $ | 99,829 |  |  | $ | 99,829 |
Investment in fixed deposits |  | Loans and receivables |  | Financial assets at amortized cost |  |  | 21,548 |  |  |  | 21,548 |
Investments in marketable securities and mutual funds |  | Available for sale |  | Financial assets at FVTPL |  |  | 99,954 |  |  |  | 99,954 |
Trade receivables |  | Loans and receivables |  | Financial assets at amortized cost |  |  | 71,388 |  |  |  | 71,388 |
Unbilled revenue |  | Loans and receivables |  | Financial assets at amortized cost |  |  | 61,721 |  |  |  | 61,721 |
Funds held for clients |  | Loans and receivables |  | Financial assets at amortized cost |  |  | 10,066 |  |  |  | 10,066 |
Prepayments and other assets |  | Loans and receivables |  | Financial assets at amortized cost |  |  | 4,410 |  |  |  | 4,410 |
Other non-current assets |  | Loans and receivables |  | Financial assets at amortized cost |  |  | 10,243 |  |  |  | 10,243 |
Derivative assets |  | Financial assets at FVTPL |  | Financial assets at FVTPL |  |  | 2,212 |  |  |  | 2,212 |
Derivative assets |  | Derivative designated as cash flow hedges (carried at fair value) |  | Financial assets at FVOCI |  |  | 12,771 |  |  |  | 12,771 |
Total carrying value |  |  |  |  |  | $ | 394,142 |  |  | $ | 394,142 |
Impact of Adoption of IFRS 15 and IFRS 9 on Consolidated Statement of Financial Position, Consolidated Statement of Income and Consolidated Cashflows | The impact of the adoption of IFRS 15 and IFRS 9 on the Company’s consolidated statement of financial position as at March 31, 2019 was as follows:
|  | As reported (includes the impact of adoption of IFRS 15 and IFRS 9) |  |  | Adjustments on adoption of IFRS 15 |  |  | Adjustments on adoption of IFRS 9 |  |  | Balances without adoption of IFRS 15 and IFRS 9 |
ASSETS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents |  | $ | 85,444 |  |  | $ | — |  |  | $ | — |  |  | $ | 85,444 |
Investments |  |  | 67,913 |  |  |  | — |  |  |  | — |  |  |  | 67,913 |
Trade receivables, net |  |  | 73,872 |  |  |  | — |  |  |  | 115 |  |  |  | 73,987 |
Unbilled revenue |  |  | 66,752 |  |  |  | — |  |  |  | — |  |  |  | 66,752 |
Funds held for clients |  |  | 7,063 |  |  |  | — |  |  |  | — |  |  |  | 7,063 |
Derivative assets |  |  | 13,394 |  |  |  | — |  |  |  | — |  |  |  | 13,394 |
Contract assets |  |  | 4,190 |  |  |  | (1,820 | ) |  |  | — |  |  |  | 2,370 |
Prepayment and other current assets |  |  | 16,783 |  |  |  | — |  |  |  | — |  |  |  | 16,783 |
Total current assets |  |  | 335,411 |  |  |  | (1,820 | ) |  |  | 115 |  |  |  | 333,706 |
Non-current assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Goodwill |  |  | 130,811 |  |  |  | — |  |  |  | — |  |  |  | 130,811 |
Intangible assets |  |  | 80,188 |  |  |  | — |  |  |  | — |  |  |  | 80,188 |
Property and equipment |  |  | 60,998 |  |  |  | — |  |  |  | — |  |  |  | 60,998 |
Derivative assets |  |  | 5,687 |  |  |  | — |  |  |  | — |  |  |  | 5,687 |
Deferred tax assets |  |  | 23,772 |  |  |  | 1,219 |  |  |  | (4 | ) |  |  | 24,987 |
Investments |  |  | 82,487 |  |  |  | — |  |  |  | — |  |  |  | 82,487 |
Contract assets |  |  | 22,037 |  |  |  | (6,967 | ) |  |  | — |  |  |  | 15,070 |
Other non-current assets |  |  | 44,239 |  |  |  | — |  |  |  | 112 |  |  |  | 44,351 |
Total non-current assets |  |  | 450,219 |  |  |  | (5,748 | ) |  |  | 108 |  |  |  | 444,579 |
TOTAL ASSETS |  |  | 785,630 |  |  |  | (7,568 | ) |  |  | 223 |  |  |  | 778,285 |
LIABILITIES AND EQUITY |  |  |  |  |  |  |  |
Current liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade payables |  |  | 17,831 |  |  |  | — |  |  |  | — |  |  |  | 17,831 |
Provisions and accrued expenses |  |  | 27,619 |  |  |  | — |  |  |  | — |  |  |  | 27,619 |
Derivative liabilities |  |  | 2,096 |  |  |  | — |  |  |  | — |  |  |  | 2,096 |
Pension and other employee obligations |  |  | 68,121 |  |  |  | — |  |  |  | — |  |  |  | 68,121 |
Current portion of long-term debt |  |  | 27,969 |  |  |  | — |  |  |  | — |  |  |  | 27,969 |
Contract liabilities |  |  | 5,427 |  |  |  | (9 | ) |  |  | — |  |  |  | 5,418 |
Current taxes payable |  |  | 2,603 |  |  |  | — |  |  |  | — |  |  |  | 2,603 |
Other liabilities |  |  | 10,294 |  |  |  | — |  |  |  | — |  |  |  | 10,294 |
Total current liabilities |  |  | 161,960 |  |  |  | (9 | ) |  |  | — |  |  |  | 161,951 |
Non-current liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Derivative liabilities |  |  | 307 |  |  |  | — |  |  |  | — |  |  |  | 307 |
Pension and other employee obligations |  |  | 11,248 |  |  |  | — |  |  |  | — |  |  |  | 11,248 |
Long- term debt |  |  | 33,422 |  |  |  | — |  |  |  | — |  |  |  | 33,422 |
Contract liabilities |  |  | 6,609 |  |  |  | — |  |  |  | — |  |  |  | 6,609 |
Other non-current liabilities |  |  | 8,959 |  |  |  | — |  |  |  | — |  |  |  | 8,959 |
Deferred tax liabilities |  |  | 10,706 |  |  |  | (3 | ) |  |  | (1 | ) |  |  | 10,702 |
Total non-current liabilities |  |  | 71,251 |  |  |  | (3 | ) |  |  | (1 | ) |  |  | 71,247 |
TOTAL LIABILITIES |  |  | 233,211 |  |  |  | (12 | ) |  |  | (1 | ) |  |  | 233,198 |
Shareholders’ equity: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Share capital |  |  | 8,056 |  |  |  | — |  |  |  | — |  |  |  | 8,056 |
Share premium |  |  | 269,529 |  |  |  | — |  |  |  | — |  |  |  | 269,529 |
Retained earnings |  |  | 478,145 |  |  |  | (7,864 | ) |  |  | (366 | ) |  |  | 469,915 |
Other components of equity |  |  | (146,894 | ) |  |  | 308 |  |  |  | 590 |  |  |  | (145,996 | )
Less: shares, held in treasury, at cost |  |  | (56,417 | ) |  |  | — |  |  |  | — |  |  |  | (56,417 | )
Total shareholders’ equity |  |  | 552,419 |  |  |  | (7,556 | ) |  |  | 224 |  |  |  | 545,087 |
TOTAL LIABILITIES AND EQUITY |  | $ | 785,630 |  |  | $ | (7,568 | ) |  | $ | 223 |  |  | $ | 778,285 |
The impact of the adoption of IFRS 15 and IFRS 9 on the Company’s consolidated statement of income for the year ended March 31, 2019 was as follows:
|  | Year ended March 31, 2019 |
|  | As reported (includes the impact of adoption of IFRS 15 and IFRS 9) |  |  | Adjustments on adoption of IFRS 15 |  |  | Adjustments on adoption of IFRS 9 |  |  | Amounts without adoption of IFRS 15 and IFRS 9 |
Revenue |  | $ | 809,120 |  |  | $ | — |  |  | $ | 642 |  |  | $ | 809,762 |
Cost of revenue |  |  | 518,236 |  |  |  | 281 |  |  |  | — |  |  |  | 518,517 |
Gross profit |  |  | 290,884 |  |  |  | (281 | ) |  |  | 642 |  |  |  | 291,245 |
Operating expenses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Selling and marketing expenses |  |  | 44,573 |  |  |  | 1,489 |  |  |  | — |  |  |  | 46,062 |
General and administrative expenses |  |  | 115,261 |  |  |  | — |  |  |  | (220 | ) |  |  | 115,041 |
Foreign exchange gain, net |  |  | (4,495 | ) |  |  | — |  |  |  | (2,198 | ) |  |  | (6,693 | )
Amortization of intangible assets |  |  | 15,783 |  |  |  | — |  |  |  | — |  |  |  | 15,783 |
Operating profit |  |  | 119,762 |  |  |  | (1,770 | ) |  |  | 3,060 |  |  |  | 121,052 |
Other income, net |  |  | (14,594 | ) |  |  | — |  |  |  | — |  |  |  | (14,594 | )
Finance expense |  |  | 3,204 |  |  |  | — |  |  |  | — |  |  |  | 3,204 |
Profit before income taxes |  |  | 131,152 |  |  |  | (1,770 | ) |  |  | 3,060 |  |  |  | 132,442 |
Income tax expense |  |  | 25,719 |  |  |  | 583 |  |  |  | 649 |  |  |  | 26,951 |
Profit after tax |  | $ | 105,433 |  |  | $ | (2,353 | ) |  | $ | 2,411 |  |  | $ | 105,491 |
The impact of the adoption of IFRS 15 and IFRS 9 on the Company’s consolidated cashflows for the year ended March 31, 2019 was as follows:
|  | Year ended March 31, 2019 |
|  | As reported (includes the impact of adoption of IFRS 15 and IFRS 9) |  |  | Adjustments on adoption of IFRS 15 |  |  | Adjustments on adoption of IFRS 9 |  |  | Amounts without adoption of IFRS 15 and IFRS 9 |
Cash flows from operating activities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Profit after tax |  | $ | 105,433 |  |  | $ | (2,353 | ) |  | $ | 2,411 |  |  | $ | 105,491 |
Adjustments to reconcile profit after tax to net cash generated from operating activities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Depreciation and amortization |  |  | 36,117 |  |  |  | — |  |  |  | — |  |  |  | 36,117 |
Share-based compensation expense |  |  | 30,305 |  |  |  | — |  |  |  | — |  |  |  | 30,305 |
Amortization of debt issue cost |  |  | 360 |  |  |  | — |  |  |  | — |  |  |  | 360 |
Allowances for ECL |  |  | 659 |  |  |  | — |  |  |  | — |  |  |  | 659 |
Unrealized exchange loss/(gain), net |  |  | (2,441 | ) |  |  | — |  |  |  | — |  |  |  | (2,441 | )
Current tax expense |  |  | 27,526 |  |  |  | — |  |  |  | — |  |  |  | 27,526 |
Interest expense |  |  | 2,844 |  |  |  | — |  |  |  | — |  |  |  | 2,844 |
Interest income |  |  | (2,556 | ) |  |  | — |  |  |  | — |  |  |  | (2,556 | )
Income from marketable securities |  |  | (7,979 | ) |  |  | — |  |  |  | — |  |  |  | (7,979 | )
Loss on sale of property and equipment |  |  | 25 |  |  |  | — |  |  |  | — |  |  |  | 25 |
Deferred income taxes |  |  | (1,807 | ) |  |  | 583 |  |  |  | 649 |  |  |  | (575 | )
Deferred rent |  |  | 1,578 |  |  |  | — |  |  |  | — |  |  |  | 1,578 |
Excess tax benefit from share-based compensation expense |  |  | (1,260 | ) |  |  | — |  |  |  | — |  |  |  | (1,260 | )
Unrealized (gain)/loss on derivative instruments |  |  | (372 | ) |  |  | — |  |  |  | (2,840 | ) |  |  | (3,212 | )
Changes in operating assets and liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade receivables and unbilled revenue |  |  | (14,822 | ) |  |  | — |  |  |  | (190 | ) |  |  | (15,012 | )
Other assets |  |  | (17,340 | ) |  |  | 1,779 |  |  |  | (30 | ) |  |  | (15,591 | )
Trade payables |  |  | (585 | ) |  |  | — |  |  |  | — |  |  |  | (585 | )
Contract liabilities |  |  | 8,714 |  |  |  | (9 | ) |  |  | — |  |  |  | 8,705 |
Other liabilities |  |  | 8,279 |  |  |  | — |  |  |  | — |  |  |  | 8,279 |
Cash generated from operating activities before interest and income taxes: |  |  | 172,678 |  |  |  | — |  |  |  | — |  |  |  | 172,678 |
Income taxes paid |  |  | (22,992 | ) |  |  | — |  |  |  | — |  |  |  | (22,992 | )
Interest paid |  |  | (2,521 | ) |  |  | — |  |  |  | — |  |  |  | (2,521 | )
Interest received |  |  | 2,489 |  |  |  | — |  |  |  | — |  |  |  | 2,489 |
Net cash provided by operating activities |  |  | 149,654 |  |  |  | — |  |  |  | — |  |  |  | 149,654 |
Cash flows from investing activities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Acquisition of HotelBeds |  |  | (233 | ) |  |  | — |  |  |  | — |  |  |  | (233 | )
Payment of contingent considerations in relation to acquisitions |  |  | (6,922 | ) |  |  | — |  |  |  | — |  |  |  | (6,922 | )
Government grants repaid |  |  | (200 | ) |  |  | — |  |  |  | — |  |  |  | (200 | )
Purchase of property and equipment and intangible assets |  |  | (32,292 | ) |  |  | — |  |  |  | — |  |  |  | (32,292 | )
Marketable securities (purchased)/sold, net |  |  | 42,037 |  |  |  | — |  |  |  | — |  |  |  | 42,037 |
Proceeds from sale of property and equipment |  |  | 120 |  |  |  | — |  |  |  | — |  |  |  | 120 |
Investment in fixed deposits |  |  | (27,899 | ) |  |  | — |  |  |  | — |  |  |  | (27,899 | )
Proceeds from maturity of fixed deposits |  |  | 31,336 |  |  |  | — |  |  |  | — |  |  |  | 31,336 |
Marketable securities (long-term) sold / (purchased), net |  |  | (78,823 | ) |  |  | — |  |  |  | — |  |  |  | (78,823 | )
Profit on sale of marketable securities (short-term) |  |  | 1,497 |  |  |  | — |  |  |  | — |  |  |  | 1,497 |
Dividends received |  |  | 32 |  |  |  | — |  |  |  | — |  |  |  | 32 |
Net cash used in investing activities |  |  | (71,347 | ) |  |  | — |  |  |  | — |  |  |  | (71,347 | )
Cash flows from financing activities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Repurchase of shares |  |  | (56,417 | ) |  |  | — |  |  |  | — |  |  |  | (56,417 | )
Repayment of long-term debt |  |  | (28,100 | ) |  |  | — |  |  |  | — |  |  |  | (28,100 | )
Excess tax benefit from share-based compensation expense |  |  | 1,260 |  |  |  | — |  |  |  | — |  |  |  | 1,260 |
Net cash used in financing activities |  |  | (83,257 | ) |  |  | — |  |  |  | — |  |  |  | (83,257 | )
Exchange difference on cash and cash equivalents |  |  | (9,435 | ) |  |  | — |  |  |  | — |  |  |  | (9,435 | )
Net change in cash and cash equivalents |  |  | (14,385 | ) |  |  | — |  |  |  | — |  |  |  | (14,385 | )
Cash and cash equivalents at the beginning of the year |  |  | 99,829 |  |  |  | — |  |  |  | — |  |  |  | 99,829 |
Cash and cash equivalents at the end of the year |  |  | 85,444 |  |  |  | — |  |  |  | — |  |  |  | 85,444 |

X
- Definition The disclosure of financial assets at the date of initial application of IFRS 9. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2018-01-01 -Paragraph 42I -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2018-03-01&anchor=para_42I&doctype=Standard -URIDate 2018-03-16 + Details
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- Definition The disclosure of the reconciliation between the investment derecognised and the assets and liabilities recognised on the transition from accounting for investment at cost or in accordance with IFRS 9 to accounting for assets and liabilities. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 11 -IssueDate 2018-01-01 -Paragraph C12 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=11&date=2018-03-01&anchor=para_C12_b&doctype=Appendix&seq=3 -URIDate 2018-03-16 + Details
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- Definition Disclosure of impact on adoption of IFRS15 and IFRS9. + References No definition available. + Details
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- Definition Text block [abstract] + References No definition available. + Details
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