XML 67 R51.htm IDEA: XBRL DOCUMENT
v3.19.1

Financial instruments (Tables) | 12 Months Ended
--- | ---
Mar. 31, 2019
Statement [LineItems] |
Carrying Value and Fair Value of Financial Instruments by Class | The carrying value and fair value of financial instruments by class as at March 31, 2019 are as follows: Financial assets
|  | Financial assets at amortized cost |  |  | Financial assets at FVTPL |  |  | Financial assets at FVOCI |  |  | Total carrying value |  |  | Total fair value |
Cash and cash equivalents |  | $ | 85,444 |  |  | $ | — |  |  | $ | — |  |  | $ | 85,444 |  |  | $ | 85,444 |
Investment in fixed deposits |  |  | 15,907 |  |  |  | — |  |  |  | — |  |  |  | 15,907 |  |  |  | 15,907 |
Investments in marketable securities and mutual funds |  |  | — |  |  |  | 134,493 |  |  |  | — |  |  |  | 134,493 |  |  |  | 134,493 |
Trade receivables |  |  | 73,872 |  |  |  | — |  |  |  | — |  |  |  | 73,872 |  |  |  | 73,872 |
Unbilled revenue(1) |  |  | 65,295 |  |  |  | — |  |  |  | — |  |  |  | 65,295 |  |  |  | 65,295 |
Funds held for clients |  |  | 7,063 |  |  |  | — |  |  |  | — |  |  |  | 7,063 |  |  |  | 7,063 |
Prepayments and other assets(2) |  |  | 5,375 |  |  |  | — |  |  |  | — |  |  |  | 5,375 |  |  |  | 5,375 |
Other non-current assets(3) |  |  | 9,308 |  |  |  | — |  |  |  | — |  |  |  | 9,308 |  |  |  | 9,308 |
Derivative assets |  |  | — |  |  |  | 2,077 |  |  |  | 17,004 |  |  |  | 19,081 |  |  |  | 19,081 |
Total carrying value |  | $ | 262,264 |  |  | $ | 136,570 |  |  | $ | 17,004 |  |  | $ | 415,838 |  |  | $ | 415,838 |
Financial liabilities
|  | Financial liabilities at amortized cost |  |  | Financial liabilities at FVTPL |  |  | Financial liabilities at FVOCI |  |  | Total carrying value |  |  | Total fair value |
Trade payables |  | $ | 17,831 |  |  | $ | — |  |  | $ | — |  |  | $ | 17,831 |  |  | $ | 17,831 |
Long-term debt (includes current portion)(4) |  |  | 61,800 |  |  |  | — |  |  |  | — |  |  |  | 61,800 |  |  |  | 61,800 |
Other employee obligations(5) |  |  | 63,129 |  |  |  | — |  |  |  | — |  |  |  | 63,129 |  |  |  | 63,129 |
Provision and accrued expenses |  |  | 27,619 |  |  |  | — |  |  |  | — |  |  |  | 27,619 |  |  |  | 27,619 |
Other liabilities(6) |  |  | 2,288 |  |  |  | 3,197 |  |  |  | — |  |  |  | 5,485 |  |  |  | 5,485 |
Derivative liabilities |  |  | — |  |  |  | 307 |  |  |  | 2,096 |  |  |  | 2,403 |  |  |  | 2,403 |
Total carrying value |  | $ | 172,667 |  |  | $ | 3,504 |  |  | $ | 2,096 |  |  | $ | 178,267 |  |  | $ | 178,267 |
Notes:
(1) | Excluding non-financial assets $1,457.
(2) | Excluding non-financial assets $11,408.
(3) | Excluding non-financial assets $34,931.
(4) | Excluding non-financial asset (unamortized debt issuance cost) $409.
(5) | Excluding non-financial liabilities $16,240.
(6) | Excluding non-financial liabilities $13,768.
The carrying value and fair value of financial instruments by class as at March 31, 2018 are as follows: Financial assets
|  | Financial assets at amortized cost |  |  | Financial assets at FVTPL |  |  | Financial assets at FVOCI |  |  | Total carrying value |  |  | Total fair value |
Cash and cash equivalents |  | $ | 99,829 |  |  | $ | — |  |  | $ | — |  |  | $ | 99,829 |  |  | $ | 99,829 |
Investment in fixed deposits |  |  | 21,548 |  |  |  | — |  |  |  | — |  |  |  | 21,548 |  |  |  | 21,548 |
Investments in marketable securities and mutual funds |  |  | — |  |  |  | 99,954 |  |  |  | — |  |  |  | 99,954 |  |  |  | 99,954 |
Trade receivables |  |  | 71,388 |  |  |  | — |  |  |  | — |  |  |  | 71,388 |  |  |  | 71,388 |
Unbilled revenue |  |  | 61,721 |  |  |  | — |  |  |  | — |  |  |  | 61,721 |  |  |  | 61,721 |
Funds held for clients |  |  | 10,066 |  |  |  | — |  |  |  | — |  |  |  | 10,066 |  |  |  | 10,066 |
Prepayments and other assets(1) |  |  | 4,410 |  |  |  | — |  |  |  | — |  |  |  | 4,410 |  |  |  | 4,410 |
Other non-current assets(2) |  |  | 10,243 |  |  |  | — |  |  |  | — |  |  |  | 10,243 |  |  |  | 10,243 |
Derivative assets |  |  | — |  |  |  | 2,212 |  |  |  | 12,771 |  |  |  | 14,983 |  |  |  | 14,983 |
Total carrying value |  | $ | 279,205 |  |  | $ | 102,166 |  |  | $ | 12,771 |  |  | $ | 394,142 |  |  | $ | 394,142 |
Financial liabilities
|  | Financial liabilities at amortized cost |  |  | Financial liabilities at FVTPL |  |  | Financial liabilities at FVOCI |  |  | Total carrying value |  |  | Total fair value |
Trade payables |  | $ | 19,703 |  |  | $ | — |  |  | $ | — |  |  | $ | 19,703 |  |  | $ | 19,703 |
Long-term debt (includes current portion)(3) |  |  | 89,900 |  |  |  | — |  |  |  | — |  |  |  | 89,900 |  |  |  | 89,900 |
Other employee obligations(4) |  |  | 59,346 |  |  |  | — |  |  |  | — |  |  |  | 59,346 |  |  |  | 59,346 |
Provision and accrued expenses |  |  | 28,826 |  |  |  | — |  |  |  | — |  |  |  | 28,826 |  |  |  | 28,826 |
Other liabilities(5) |  |  | 2,447 |  |  |  | 11,388 |  |  |  | — |  |  |  | 13,835 |  |  |  | 13,835 |
Derivative liabilities |  |  | — |  |  |  | 946 |  |  |  | 7,809 |  |  |  | 8,755 |  |  |  | 8,755 |
Total carrying value |  | $ | 200,222 |  |  | $ | 12,334 |  |  | $ | 7,809 |  |  | $ | 220,365 |  |  | $ | 220,365 |
Notes:
(1) | Excluding non-financial assets $20,437.
(2) | Excluding non-financial assets $32,145.
(3) | Excluding non-financial asset (unamortized debt issuance cost) $769.
(4) | Excluding non-financial liabilities $14,892.
(5) | Excluding non-financial liabilities $13,566.
Financial Assets and Liabilities Subject to Offsetting, Enforceable Master Netting Arrangements or Similar Agreements | Financial assets and liabilities subject to offsetting, enforceable master netting arrangements or similar agreements as at March 31, 2019 are as follows:
Description of types of financial assets |  | Gross amounts of recognized financial assets |  |  | Gross amounts of recognized financial liabilities offset in the statement of financial position |  |  | Net amounts of financial assets presented in the statement of financial position |  |  | Related amount not set off in financial instruments |  |  | Net Amount |
| Financial Instruments |  |  | Cash collateral received |
Derivative assets |  | $ | 19,081 |  |  | $ | — |  |  | $ | 19,081 |  |  | $ | (2,045 | ) |  | $ | — |  |  | $ | 17,036 |
Total |  | $ | 19,081 |  |  | $ | — |  |  | $ | 19,081 |  |  | $ | (2,045 | ) |  | $ | — |  |  | $ | 17,036 |
Description of types of financial liabilities |  | Gross amounts of recognized financial liabilities |  |  | Gross amounts of recognized financial assets offset in the statement of financial position |  |  | Net amounts of financial liabilities presented in the statement of financial position |  |  | Related amount not set off in financial instruments |  |  | Net Amount |
| Financial instruments |  |  | Cash collateral pledged |
Derivative liabilities |  | $ | 2,403 |  |  | $ | — |  |  | $ | 2,403 |  |  | $ | (2,045 | ) |  | $ | — |  |  | $ | 358 |
Total |  | $ | 2,403 |  |  | $ | — |  |  | $ | 2,403 |  |  | $ | (2,045 | ) |  | $ | — |  |  | $ | 358 |
Financial assets and liabilities subject to offsetting, enforceable master netting arrangements or similar agreements as at March 31, 2018 are as follows:
Description of types of financial assets |  | Gross amounts of recognized financial assets |  |  | Gross amounts of recognized financial liabilities offset in the statement of financial position |  |  | Net amounts of financial assets presented in the statement of financial position |  |  | Related amount not set off in financial instruments |  |  | Net Amount |
| Financial instruments |  |  | Cash collateral received |
Derivative assets |  | $ | 14,983 |  |  | $ | — |  |  | $ | 14,983 |  |  | $ | (4,215 | ) |  | $ | — |  |  | $ | 10,768 |
Total |  | $ | 14,983 |  |  | $ | — |  |  | $ | 14,983 |  |  | $ | (4,215 | ) |  | $ | — |  |  | $ | 10,768 |
Description of types of financial liabilities |  | Gross amounts of recognized financial liabilities |  |  | Gross amounts of recognized financial assets offset in the statement of financial position |  |  | Net amounts of financial liabilities presented in the statement of financial position |  |  | Related amount not set off in financial instruments |  |  | Net Amount |
| Financial instruments |  |  | Cash collateral pledged |
Derivative liabilities |  | $ | 8,755 |  |  | $ | — |  |  | $ | 8,755 |  |  | $ | (4,215 | ) |  | $ | — |  |  | $ | 4,540 |
Total |  | $ | 8,755 |  |  | $ | — |  |  | $ | 8,755 |  |  | $ | (4,215 | ) |  | $ | — |  |  | $ | 4,540 |
Assets and Liabilities Measured at Fair Value on Recurring Basis | The assets and liabilities measured at fair value on a recurring basis as at March 31, 2019 are as follows:-
|  |  |  |  | Fair value measurement at reporting date using |
Description |  | March 31, 2019 |  |  | Quoted prices in active markets for identical assets (Level 1) |  |  | Significant other observable inputs (Level 2) |  |  | Significant unobservable inputs (Level 3) |
Assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Financial assets at FVTPL |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Foreign exchange contracts |  | $ | 2,077 |  |  | $ | — |  |  | $ | 2,077 |  |  | $ | — |
Investments in marketable securities and mutual funds |  |  | 134,493 |  |  |  | 134,047 |  |  |  | 446 |  |  |  | — |
Financial assets at FVOCI |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Foreign exchange contracts |  |  | 16,611 |  |  |  | — |  |  |  | 16,611 |  |  |  | — |
Interest rate swaps |  |  | 392 |  |  |  | — |  |  |  | 392 |  |  |  | — |
Total assets |  | $ | 153,573 |  |  | $ | 134,047 |  |  | $ | 19,526 |  |  | $ | — |
Liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Financial liabilities at FVTPL |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Foreign exchange contracts |  | $ | 308 |  |  | $ | — |  |  | $ | 308 |  |  | $ | — |
Contingent consideration |  |  | 3,197 |  |  |  | — |  |  |  | — |  |  |  | 3,197 |
Financial liabilities at FVOCI |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Foreign exchange contracts |  |  | 2,095 |  |  |  | — |  |  |  | 2,095 |  |  |  | — |
Total liabilities |  | $ | 5,600 |  |  | $ | — |  |  | $ | 2,403 |  |  | $ | 3,197 |
The assets and liabilities measured at fair value on a recurring basis as at March 31, 2018 are as follows:-
|  |  |  |  | Fair value measurement at reporting date using |
Description |  | March 31, 2018 |  |  | Quoted prices in active markets for identical assets (Level 1) |  |  | Significant other observable inputs (Level 2) |  |  | Significant unobservable inputs (Level 3) |
Assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Financial assets at FVTPL |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Foreign exchange contracts |  | $ | 2,212 |  |  | $ | — |  |  | $ | 2,212 |  |  | $ | — |
Investments in marketable securities and mutual funds |  |  | 99,954 |  |  |  | 99,412 |  |  |  | 542 |  |  |  | — |
Financial assets at FVOCI |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Foreign exchange contracts |  |  | 11,709 |  |  |  | — |  |  |  | 11,709 |  |  |  | — |
Interest rate swaps |  |  | 1,062 |  |  |  | — |  |  |  | 1,062 |  |  |  | — |
Total assets |  | $ | 114,937 |  |  | $ | 99,412 |  |  | $ | 15,525 |  |  | $ | — |
Liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Financial liabilities at FVTPL |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Foreign exchange contracts |  | $ | 946 |  |  | $ | — |  |  | $ | 946 |  |  | $ | — |
Contingent consideration |  |  | 11,388 |  |  |  | — |  |  |  | — |  |  |  | 11,388 |
Financial liabilities at FVOCI |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Foreign exchange contracts |  |  | 7,809 |  |  |  | — |  |  |  | 7,809 |  |  |  | — |
Total liabilities |  | $ | 20,143 |  |  | $ | — |  |  | $ | 8,755 |  |  | $ | 11,388 |
Summary of Contingent Consideration Categorized Under Level 3 Fair Value Measurement | The movement in contingent consideration categorized under Level 3 fair value measurement is given below:
|  | For the year ended |
|  | March 31, 2019 |  |  | March 31, 2018 |
Balance at the beginning of the year |  | $ | 11,388 |  |  | $ | 19,678 |
Additions |  |  | — |  |  |  | — |
Payouts |  |  | (8,456 | ) |  |  | (7,000 | )
Gain recognized in the consolidated statement of income |  |  | — |  |  |  | (1,553 | )
Finance expense recognized in the consolidated statement of income |  |  | 265 |  |  |  | 263 |
Balance at the end of the year |  | $ | 3,197 |  |  | $ | 11,388 |
Notional Values of Outstanding Foreign Exchange Forward Contracts, Foreign Exchange Option Contracts and Interest Rate Swap Contracts | The following table presents the notional values of outstanding foreign exchange forward contracts, foreign exchange option contracts and interest rate swap contracts:
|  | As at |
|  | March 31, 2019 |  |  | March 31, 2018 |
Forward contracts (Sell) |  |  |  |  |  |  |  |
In US dollars |  | $ | 230,292 |  |  | $ | 242,418 |
In UK pound sterling |  |  | 134,077 |  |  |  | 132,591 |
In Euro |  |  | 34,251 |  |  |  | 23,883 |
In Australian dollars |  |  | 43,271 |  |  |  | 48,147 |
Others |  |  | 2,866 |  |  |  | 2,332 |
|  | $ | 444,757 |  |  | $ | 449,371 |
Option contracts (Sell) |  |  |  |  |  |  |  |
In US dollars |  | $ | 134,060 |  |  | $ | 107,629 |
In UK pound sterling |  |  | 122,377 |  |  |  | 116,401 |
In Euro |  |  | 32,226 |  |  |  | 21,483 |
In Australian dollars |  |  | 42,106 |  |  |  | 28,828 |
Others |  |  | — |  |  |  | 927 |
|  | $ | 330,769 |  |  | $ | 275,268 |
Interest rate swap contracts |  |  |  |  |  |  |  |
In US dollars |  |  | 61,800 |  |  |  | 89,900 |
Gain/(Loss) Reclassified from Other Comprehensive Income into Consolidated Statement of Income | The amount of gain/ (loss) reclassified from other comprehensive income into consolidated statement of income in respective line items for the years ended March 31, 2019, 2018 and 2017 are as follows:
|  | Year ended March 31, |
|  | 2019 |  |  | 2018 |  |  | 2017 |
Revenue |  | $ | 66 |  |  |  | 11,231 |  |  | $ | 7,952 |
Foreign exchange gain, net |  |  | (2 | ) |  |  | 15,766 |  |  |  | 16,896 |
Finance expense |  |  | 422 |  |  |  | (561 | ) |  |  | (71 | )
Income tax related to amounts reclassified into consolidated statement of income |  |  | (577 | ) |  |  | (9,965 | ) |  |  | (8,998 | )
Total |  | $ | (91 | ) |  |  | 16,471 |  |  | $ | 15,779 |
Percentage of Revenue Generated from Top Customer and Top Five Customers | The following table gives details in respect of the percentage of revenue generated from the Company’s top customer and top five customers:
|  | Year Ended March 31, |
|  | 2019 |  |  | 2018 |  |  | 2017 |
Revenue from top customer |  |  | 6.9 | % |  |  | 6.8 | % |  |  | 9.0 | %
Revenue from top five customers |  |  | 27.1 | % |  |  | 29.4 | % |  |  | 32.1 | %
Contractual Maturities of Financial Liabilities | The contractual maturities of financial liabilities are as follows:
|  | As at March 31, 2019 |
|  | Less than 1 Year |  |  | 1-2 years |  |  | 2-5 years |  |  | Total |
Long-term debt (includes current portion)(1) |  | $ | 28,200 |  |  | $ | 16,800 |  |  | $ | 16,800 |  |  | $ | 61,800 |
Trade payables |  |  | 17,831 |  |  |  | — |  |  |  | — |  |  |  | 17,831 |
Provision and accrued expenses |  |  | 27,619 |  |  |  | — |  |  |  | — |  |  |  | 27,619 |
Other liabilities |  |  | 5,485 |  |  |  | — |  |  |  | — |  |  |  | 5,485 |
Other employee obligations |  |  | 63,129 |  |  |  | — |  |  |  | — |  |  |  | 63,129 |
Derivative financial instruments |  |  | 2,096 |  |  |  | 307 |  |  |  | — |  |  |  | 2,403 |
Total(2) |  | $ | 144,360 |  |  | $ | 17,107 |  |  | $ | 16,800 |  |  | $ | 178,267 |
Notes:
(1) | Before netting off debt issuance cost of $409.
(2) | Non-financial liabilities are explained in the financial instruments categories table above.
|  | As at March 31, 2018 |
|  | Less than 1 Year |  |  | 1-2 years |  |  | 2-5 years |  |  | Total |
Long-term debt (includes current portion)(1) |  | $ | 28,100 |  |  | $ | 28,200 |  |  | $ | 33,600 |  |  | $ | 89,900 |
Trade payables |  |  | 19,703 |  |  |  | — |  |  |  | — |  |  |  | 19,703 |
Provision and accrued expenses |  |  | 28,826 |  |  |  | — |  |  |  | — |  |  |  | 28,826 |
Other liabilities |  |  | 10,680 |  |  |  | 3,154 |  |  |  | — |  |  |  | 13,834 |
Other employee obligations |  |  | 59,347 |  |  |  | — |  |  |  | — |  |  |  | 59,347 |
Derivative financial instruments |  |  | 6,466 |  |  |  | 2,289 |  |  |  | — |  |  |  | 8,755 |
Total(2) |  | $ | 153,122 |  |  | $ | 33,643 |  |  | $ | 33,600 |  |  | $ | 220,365 |
Notes:
(1) | Before netting off debt issuance cost of $769.
(2) | Non-financial liabilities are explained in the financial instruments categories table above.
Summary of Net Cash Position | The balanced view of liquidity and financial indebtedness is stated in the table below. This calculation of the net cash position is used by the management:
|  | As at |
|  | March 31, 2019 |  |  | March 31, 2018 |
Cash and cash equivalents |  | $ | 85,444 |  |  | $ | 99,829 |
Investments |  |  | 150,400 |  |  |  | 121,502 |
Long-term debt (includes current portion)(1) |  |  | (61,800 | ) |  |  | (89,900 | )
Net cash position |  | $ | 174,044 |  |  | $ | 131,431 |
Note:
(1) | Before netting off debt issuance cost of $409 and $769 as at March 31, 2019 and March 31, 2018, respectively.
Currency risk [member] |
Statement [LineItems] |
Foreign Currency Risk from Non-derivative Financial Instruments | The foreign currency risk from non-derivative financial instruments as at March 31, 2019 is as follows:
|  | As at March 31, 2019 |
|  | US Dollar |  |  | Pound Sterling |  |  | Indian Rupees |  |  | Australian Dollar |  |  | Euro |  |  | Other currencies |  |  | Total |
Cash and cash equivalents |  | $ | 1,204 |  |  |  | 263 |  |  |  | — |  |  |  | 2,864 |  |  |  | 528 |  |  |  | 214 |  |  |  | 5,073 |
Trade receivables |  |  | 100,713 |  |  |  | 48,198 |  |  |  | 3,629 |  |  |  | 17,107 |  |  |  | 12,459 |  |  |  | 3,395 |  |  |  | 185,501 |
Unbilled revenue |  |  | 4,576 |  |  |  | 3,553 |  |  |  | — |  |  |  | 3,221 |  |  |  | 5,778 |  |  |  | 532 |  |  |  | 17,660 |
Prepayments and other current assets |  |  | 522 |  |  |  | 311 |  |  |  | 2 |  |  |  | 82 |  |  |  | 85 |  |  |  | 16 |  |  |  | 1,018 |
Other non-current assets |  |  | 4 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 15 |  |  |  | 19 |
Trade payables |  |  | (28,704 | ) |  |  | (63,467 | ) |  |  | (8,332 | ) |  |  | (9,059 | ) |  |  | (10,265 | ) |  |  | (596 | ) |  |  | (120,423 | )
Provisions and accrued expenses |  |  | (2,924 | ) |  |  | (210 | ) |  |  | (217 | ) |  |  | (1,069 | ) |  |  | (477 | ) |  |  | (72 | ) |  |  | (4,969 | )
Pension and other employee obligations |  |  | (127 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (28 | ) |  |  | (177 | ) |  |  | (332 | )
Other liabilities |  |  | (2 | ) |  |  | (7 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (1 | ) |  |  | (10 | )
Net assets/ (liabilities) |  | $ | 75,262 |  |  |  | (11,359 | ) |  |  | (4,918 | ) |  |  | 13,146 |  |  |  | 8,080 |  |  |  | 3,326 |  |  |  | 83,537 |
The foreign currency risk from non-derivative financial instruments as at March 31, 2018 is as follows:
|  | As at March 31, 2018 |
|  | US Dollar |  |  | Pound Sterling |  |  | Indian Rupees |  |  | Australian Dollar |  |  | Euro |  |  | Other currencies |  |  | Total |
Cash and cash equivalents |  | $ | 399 |  |  |  | 4,735 |  |  |  | — |  |  |  | 2,991 |  |  |  | 339 |  |  |  | 610 |  |  |  | 9,074 |
Trade receivables |  |  | 100,002 |  |  |  | 46,658 |  |  |  | 3,850 |  |  |  | 24,686 |  |  |  | 7,289 |  |  |  | 2,525 |  |  |  | 185,010 |
Unbilled revenue |  |  | 7,178 |  |  |  | 3,209 |  |  |  | — |  |  |  | 643 |  |  |  | 6,230 |  |  |  | 858 |  |  |  | 18,118 |
Prepayments and other current assets |  |  | 428 |  |  |  | 188 |  |  |  | 10 |  |  |  | 29 |  |  |  | 63 |  |  |  | 11 |  |  |  | 729 |
Other non-current assets |  |  | 3 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 16 |  |  |  | 19 |
Trade payables |  |  | (27,613 | ) |  |  | (64,070 | ) |  |  | (6,989 | ) |  |  | (16,093 | ) |  |  | (1,429 | ) |  |  | (19 | ) |  |  | (116,213 | )
Provisions and accrued expenses |  |  | (2,314 | ) |  |  | (291 | ) |  |  | (205 | ) |  |  | — |  |  |  | (154 | ) |  |  | (19 | ) |  |  | (2,983 | )
Pension and other employee obligations |  |  | (134 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (12 | ) |  |  | (306 | ) |  |  | (452 | )
Other liabilities |  |  | (7 | ) |  |  | (4 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (11 | )
Net assets/ (liabilities) |  | $ | 77,942 |  |  |  | (9,575 | ) |  |  | (3,334 | ) |  |  | 12,256 |  |  |  | 12,325 |  |  |  | 3,676 |  |  |  | 93,291 |

X
- Definition The disclosure of contingent liabilities. [Refer: Contingent liabilities [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 37 -IssueDate 2018-01-01 -Paragraph 86 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=37&date=2018-03-01&anchor=para_86&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_DisclosureOfContingentLiabilitiesExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of derivative financial instruments. [Refer: Derivatives [member]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 10 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_10_e&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_DisclosureOfDerivativeFinancialInstrumentsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of detailed information about financial instruments. [Refer: Financial instruments, class [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2018-01-01 -Paragraph 31 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2018-03-01&anchor=para_31&doctype=Standard -URIDate 2018-03-16 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2018-01-01 -Paragraph 7 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2018-03-01&anchor=para_7&doctype=Standard -URIDate 2018-03-16 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2018-01-01 -Paragraph 35K -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2018-03-01&anchor=para_35K&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_DisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of the fair value of financial instruments. [Refer: Financial instruments, class [member]; At fair value [member]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 10 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_10_e&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_DisclosureOfFairValueOfFinancialInstrumentsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of information that enables users of financial statements to evaluate the nature and extent of risks arising from financial instruments to which the entity is exposed. [Refer: Financial instruments, class [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2018-01-01 -Paragraph 31 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2018-03-01&anchor=para_31&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of the offsetting of financial assets and financial liabilities. [Refer: Financial assets; Financial liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2018-01-01 -Section Offsetting financial assets and financial liabilities -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2018-03-01&anchor=F17296467&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_DisclosureOfOffsettingOfFinancialAssetsAndFinancialLiabilitiesExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of analysis of profit or loss and other comprehensive income by item subject to reclassification explanatory. + References No definition available. + Details
Name: | wns_DisclosureOfAnalysisOfProfitOrLossAndOtherComprehensiveIncomeByItemSubjectToReclassificationExplanatory
Namespace Prefix: | wns_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Disclosure of liquidity and financial indebtedness. + References No definition available. + Details
Name: | wns_DisclosureOfLiquidityAndFinancialIndebtednessExplanatory
Namespace Prefix: | wns_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Disclosure of maturity analysis for financial liabilities. + References No definition available. + Details
Name: | wns_DisclosureOfMaturityAnalysisForFinancialLiabilitiesExplanatory
Namespace Prefix: | wns_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Disclosure of revenue concentrations of risk by customers. + References No definition available. + Details
Name: | wns_DisclosureOfRevenueConcentrationsOfRiskByCustomersExplanatory
Namespace Prefix: | wns_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References No definition available. + Details
Name: | wns_StatementLineItems
Namespace Prefix: | wns_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |