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v3.19.1

Pension and other employee obligations (Tables) | 12 Months Ended
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Mar. 31, 2019
Text block [abstract] |
Summary of Pension and Other Employee Obligations | Pension and other employee obligations consist of the following:
|  | As at |
|  | March 31, 2019 |  |  | March 31, 2018 |
Current: |  |  |  |  |  |  |  |
Salaries and bonus |  | $ | 62,320 |  |  | $ | 59,346 |
Pension |  |  | 854 |  |  |  | 1,189 |
Withholding taxes on salary and statutory payables |  |  | 4,947 |  |  |  | 4,082 |
Total |  | $ | 68,121 |  |  | $ | 64,617 |
Non-current: |  |  |  |  |  |  |  |
Pension and other obligations |  | $ | 11,248 |  |  | $ | 9,621 |
Total |  | $ | 11,248 |  |  | $ | 9,621 |
Summary of Employee Benefit Costs | Employee benefit costs consist of the following:
|  | Year ended March 31, |
|  | 2019 |  |  | 2018 |  |  | 2017 |
Salaries and bonus |  | $ | 424,005 |  |  | $ | 405,665 |  |  | $ | 307,378 |
Employee benefit plans: |  |  |  |  |  |  |  |  |  |  |  |
Defined contribution plan |  |  | 11,572 |  |  |  | 11,684 |  |  |  | 10,265 |
Defined benefit plan |  |  | 2,242 |  |  |  | 3,042 |  |  |  | 2,639 |
Share-based compensation expense (Refer Note 24) |  |  | 30,305 |  |  |  | 30,565 |  |  |  | 23,036 |
Total |  | $ | 468,124 |  |  | $ | 450,956 |  |  | $ | 343,318 |
Employee benefit costs is recognized in the following line items in the consolidated statement of income:
|  | Year ended March 31, |
|  | 2019 |  |  | 2018 |  |  | 2017 |
Cost of revenue |  | $ | 346,914 |  |  | $ | 329,289 |  |  | $ | 249,701 |
Selling and marketing expenses |  |  | 34,054 |  |  |  | 31,373 |  |  |  | 24,717 |
General and administrative expenses |  |  | 87,156 |  |  |  | 90,294 |  |  |  | 68,900 |
Total |  | $ | 468,124 |  |  | $ | 450,956 |  |  | $ | 343,318 |
Contributions to Defined Contribution Plans | The Company’s contributions to defined contribution plans are as follows:
|  | Year ended March 31, |
|  | 2019 |  |  | 2018 |  |  | 2017 |
India |  | $ | 7,919 |  |  | $ | 8,123 |  |  | $ | 7,587 |
Philippines |  |  | 162 |  |  |  | 127 |  |  |  | 106 |
South Africa |  |  | 840 |  |  |  | 860 |  |  |  | 715 |
Sri Lanka |  |  | 505 |  |  |  | 625 |  |  |  | 661 |
United Kingdom |  |  | 759 |  |  |  | 670 |  |  |  | 780 |
United States |  |  | 1,387 |  |  |  | 1,279 |  |  |  | 416 |
Total |  |  | 11,572 |  |  |  | 11,684 |  |  |  | 10,265 |
Summary of Net Periodic Cost | The net periodic cost recognized by the Company in respect of gratuity payments under the Company’s gratuity plans covering eligible employees of the Company in India, the Philippines and Sri Lanka is as follows:
|  | Year ended March 31, |
|  | 2019 |  |  | 2018 |  |  | 2017 |
Service cost |  | $ | 1,621 |  |  | $ | 1,917 |  |  | $ | 2,188 |
Past service cost |  |  | — |  |  |  | 538 |  |  |  | — |
Interest on the net defined benefit liability |  |  | 621 |  |  |  | 587 |  |  |  | 451 |
Net gratuity cost |  | $ | 2,242 |  |  | $ | 3,042 |  |  | $ | 2,639 |
Summary of Net Defined Benefit Liability (Asset) |
|  | As at |
|  | March 2019 |  |  | March 2018 |
Change in projected benefit obligations |  |  |  |  |  |  |  |
Obligation at beginning of the year |  | $ | 11,101 |  |  | $ | 11,776 |
Foreign currency translation |  |  | (671 | ) |  |  | (118 | )
Service cost |  |  | 1,621 |  |  |  | 1,917 |
Past service cost |  |  | — |  |  |  | 538 |
Interest cost |  |  | 692 |  |  |  | 657 |
Benefits paid |  |  | (1,213 | ) |  |  | (1,160 | )
Actuarial (gain)/loss |  |  |  |  |  |  |  |
From changes in demographic assumptions |  |  | 48 |  |  |  | 62 |
From changes in financial assumptions |  |  | 32 |  |  |  | (3,428 | )
From actual experience compared to assumptions |  |  | 942 |  |  |  | 857 |
Benefit obligation at end of the year |  | $ | 12,552 |  |  | $ | 11,101 |
Change in plan assets |  |  |  |  |  |  |  |
Plan assets at beginning of the year |  | $ | 1,041 |  |  | $ | 976 |
Foreign currency translation |  |  | (57 | ) |  |  | (5 | )
Expected return on plan assets |  |  | 71 |  |  |  | 70 |
Actuarial (loss) /gain |  |  | (21 | ) |  |  | (23 | )
Actual contributions |  |  | 1,354 |  |  |  | 1,104 |
Benefits paid |  |  | (1,129 | ) |  |  | (1,081 | )
Plan assets at end of the year |  | $ | 1,259 |  |  | $ | 1,041 |
Accrued pension liability |  |  |  |  |  |  |  |
Current |  | $ | 854 |  |  | $ | 1,189 |
Non-current |  |  | 10,439 |  |  |  | 8,871 |
Net amount recognized |  | $ | 11,293 |  |  | $ | 10,060 |
Present value of funded defined benefit obligation |  | $ | 11,911 |  |  | $ | 10,418 |
Fair value of plan assets |  |  | (1,259 | ) |  |  | (1,041 | )
|  |  | 10,652 |  |  |  | 9,377 |
Present value of unfunded defined benefit obligation |  | $ | 641 |  |  | $ | 683 |
Weighted average duration of defined benefit obligation (both funded and unfunded) |  |  | 5.0 years |  |  |  | 4.8 years |
Actuarial Assumptions For Gratuity Plans | The assumptions used in accounting for the gratuity plans are as follows:
|  | Year ended March 31, |
|  | 2019 |  |  | 2018 |  |  | 2017 |
Discount rate: |  |  |  |  |  |  |  |  |  |  |  |
India |  |  | 6.6% to 7.0% |  |  |  | 6.6% to 7.3% |  |  |  | 7.05% |
Philippines |  |  | 6.1% |  |  |  | 3.1% |  |  |  | 5.45% |
Sri Lanka |  |  | 11.0% |  |  |  | 10.0% |  |  |  | 12.8% |
Rate of increase in compensation level |  |  | 7.0% to 8.0% |  |  |  | 7.0% to 10.0% |  |  |  | 7.0% to 15.0% |
Expected rate of return on plan assets |  |  | 7.0% |  |  |  | 7.3% |  |  |  | 7.05% |
Sensitivity of Defined Benefit Obligation to a Change in Each Significant Actuarial Assumption | As at March 31, 2019, for each of the Company’s defined benefit plans, the sensitivity of the defined benefit obligation to a change in each significant actuarial assumption is as follows:
|  | India |  |  | Philippines |  |  | Sri Lanka |
Discount rate: |  |  |  |  |  |  |  |  |  |  |  |
Increase in discount rate by 1% |  |  | (4.7 | )% |  |  | (0.9 | )% |  |  | (4.2 | )%
Decrease in discount rate by 1% |  |  | 5.2 | % |  |  | 1.0 | % |  |  | 4.6 | %
Rate of increase in compensation level: |  |  |  |  |  |  |  |  |  |  |  |
Increase in salary escalation rate by 1% |  |  | 4.1 | % |  |  | 0.5 | % |  |  | 4.2 | %
Decrease in salary escalation rate by 1% |  |  | (3.9 | )% |  |  | (0.5 | )% |  |  | (3.9 | )%
Maturity Analysis of Defined Benefit Payments | The maturity analysis of the Company’s defined benefit payments is as follows:
|  | Amount |
2020 |  | $ | 2,113 |
2021 |  |  | 2,134 |
2022 |  |  | 2,250 |
2023 |  |  | 2,439 |
2024 |  |  | 2,524 |
Thereafter |  |  | 11,535 |
|  | $ | 22,995 |

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- Definition The disclosure of additional information about defined benefit plans necessary to meet the objectives of IAS 19. [Refer: Defined benefit plans [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2018-01-01 -Paragraph 137 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=19&date=2018-03-01&anchor=para_137&doctype=Standard -URIDate 2018-03-16 + Details
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- Definition The disclosure of information about the maturity profile of a defined benefit obligation. This will include the weighted average duration of the defined benefit obligation and may include other information about the distribution of the timing of benefit payments, such as a maturity analysis of the benefit payments. [Refer: Defined benefit obligation, at present value] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2018-01-01 -Paragraph 147 -Subparagraph c -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=19&date=2018-03-01&anchor=para_147_c&doctype=Standard -URIDate 2018-03-16 + Details
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- Definition The disclosure of a net defined benefit liability (asset). [Refer: Net defined benefit liability (asset)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2018-01-01 -Paragraph 140 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=19&date=2018-03-01&anchor=para_140_a&doctype=Standard -URIDate 2018-03-16 + Details
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- Definition The disclosure of a sensitivity analysis for significant actuarial assumptions used to determine the present value of a defined benefit obligation. [Refer: Actuarial assumptions [member]; Defined benefit obligation, at present value] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2018-01-01 -Paragraph 145 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=19&date=2018-03-01&anchor=para_145&doctype=Standard -URIDate 2018-03-16 + Details
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- Definition Disclosure of actuarial assumptions for gratuity plans. + References No definition available. + Details
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