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Income taxes (Tables) | 12 Months Ended
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Mar. 31, 2019
Text block [abstract] |
Domestic and Foreign Source Component of Profit/(Loss) Before Income Taxes | The domestic and foreign source component of profit/(loss) before income taxes is as follows:
|  | Year ended March 31, |
|  | 2019 |  |  | 2018 |  |  | 2017 |
Domestic |  | $ | (2,742 | ) |  | $ | (4,439 | ) |  | $ | (5,342 | )
Foreign |  |  | 133,894 |  |  |  | 106,306 |  |  |  | 60,635 |
Profit before income taxes |  | $ | 131,152 |  |  | $ | 101,867 |  |  | $ | 55,293 |
Income Tax Expense | The Company’s income tax expense consists of the following:
|  | Year ended March 31, |
|  | 2019 |  |  | 2018 |  |  | 2017 |
Current taxes |  |  |  |  |  |  |  |  |  |  |  |
Domestic taxes |  | $ | — |  |  | $ | — |  |  | $ | — |
Foreign taxes |  |  | 27,526 |  |  |  | 24,494 |  |  |  | 25,785 |
|  |  | 27,526 |  |  |  | 24,494 |  |  |  | 25,785 |
Deferred taxes |  |  |  |  |  |  |  |  |  |  |  |
Domestic taxes |  |  | — |  |  |  | — |  |  |  | — |
Foreign taxes |  |  | (1,807 | ) |  |  | (9,063 | ) |  |  | (8,255 | )
|  |  | (1,807 | ) |  |  | (9,063 | ) |  |  | (8,255 | )
Income tax expense |  | $ | 25,719 |  |  | $ | 15,431 |  |  | $ | 17,530 |
Income Taxes Recognized Directly in Equity | Income taxes recognized directly in equity are as follows:
|  | Year ended March 31, |
|  | 2019 |  |  | 2018 |  |  | 2017 |
Current taxes: |  |  |  |  |  |  |  |  |  |  |  |
Excess tax deductions related to share-based payments |  |  | (1,260 | ) |  |  | (685 | ) |  |  | (270 | )
|  | $ | (1,260 | ) |  | $ | (685 | ) |  | $ | (270 | )
Deferred taxes: |  |  |  |  |  |  |  |  |  |  |  |
Excess tax deductions related to share-based payments |  |  | 46 |  |  |  | (1,135 | ) |  |  | 715 |
|  | $ | 46 |  |  | $ | (1,135 | ) |  | $ | 715 |
Total income tax recognized directly in equity |  | $ | (1,214 | ) |  | $ | (1,820 | ) |  | $ | 445 |
Income Taxes Recognized in Other Comprehensive Income | Income taxes recognized in other comprehensive income are as follows:
|  | Year ended March 31, |
|  | 2019 |  |  | 2018 |  |  | 2017 |
Current taxes |  | — |  |  | — |  |  | — |
Deferred taxes: |  |  |  |  |  |  |  |  |  |  |  |
Unrealized gain/(loss) on cash flow hedging derivatives |  |  | 1,877 |  |  |  | (9,409 | ) |  |  | 6,921 |
Pension liability |  |  | (939 | ) |  |  | — |  |  |  | — |
Total income tax recognized directly in other comprehensive income |  | $ | 938 |  |  | $ | (9,409 | ) |  | $ | 6,921 |
Reconciliation of Estimated Income Tax to Provision for Income Taxes | The reconciliation of estimated income tax to income tax expense:
|  | Year ended March 31, |
|  | 2019 |  |  | 2018 |  |  | 2017 |
Profit before income taxes |  | $ | 131,152 |  |  | $ | 101,867 |  |  | $ | 55,293 |
Income tax expense at tax rates applicable to individual entities |  |  | 41,264 |  |  |  | 32,702 |  |  |  | 21,765 |
Effect of: |  |  |  |  |  |  |  |  |  |  |  |
Items not deductible for tax |  |  | 544 |  |  |  | 221 |  |  |  | 455 |
Exempt income |  |  | (16,024 | ) |  |  | (11,250 | ) |  |  | (7,706 | )
Non tax deductible goodwill impairment |  |  |  |  |  |  | — |  |  |  | 4,335 |
(Gain)/loss in respect of which deferred tax (liability)/asset not recognized due to uncertainty and ineligibility to carry forward |  |  | 138 |  |  |  | 324 |  |  |  | (105 | )
Recognition of unutilized tax benefits / Unrecognized losses utilized |  |  | (841 | ) |  |  | — |  |  |  | (1,220 | )
Temporary difference that will reverse during tax holiday period |  |  | 614 |  |  |  | 22 |  |  |  | 1,580 |
Change in tax rate and law |  |  | (401 | ) |  |  | (5,685 | ) |  |  | 78 |
Provision for uncertain tax position |  |  | — |  |  |  | — |  |  |  | (1,499 | )
State taxes |  |  | 620 |  |  |  | 317 |  |  |  | 14 |
Due to acquisitions and merger |  |  | — |  |  |  | (1,686 | ) |  |  | — |
One time tax on undistributed earnings |  |  | — |  |  |  | 266 |  |  |  | — |
Others, net |  |  | (195 | ) |  |  | 200 |  |  |  | (167 | )
Income tax expense |  | $ | 25,719 |  |  | $ | 15,431 |  |  | $ | 17,530 |
Summary of Deferred Taxes Arising from Temporary Differences and Unused Tax Losses | Deferred taxes for the year ended March 31, 2019 arising from temporary differences and unused tax losses can be summarized below:
|  | Opening Balance |  |  | Transition adjustments on adoption of IFRS 15 & IFRS 9 |  |  | Recognized in statement of income |  |  | Recognized in equity |  |  | Recognized in/ Reclassified from other comprehensive income |  |  | Foreign currency translation |  |  | Closing Balance |
Deferred tax assets: |  |  |  |  |  |  |  |
Property and equipment |  | $ | 7,291 |  |  | $ | — |  |  | $ | 321 |  |  | $ | — |  |  | $ | — |  |  | $ | (539 | ) |  | $ | 7,073 |
Net operating loss carry forward |  |  | 2,879 |  |  |  | — |  |  |  | (1,559 | ) |  |  | — |  |  |  | — |  |  |  | (33 | ) |  |  | 1,287 |
Accruals deductible on actual payment |  |  | 7,424 |  |  |  | (1,783 | ) |  |  | 1,214 |  |  |  | — |  |  |  | 939 |  |  |  | (436 | ) |  |  | 7,358 |
Share-based compensation expense |  |  | 12,770 |  |  |  | — |  |  |  | 1,980 |  |  |  | (46 | ) |  |  | — |  |  |  | (584 | ) |  |  | 14,120 |
Minimum alternate tax |  |  | 420 |  |  |  | — |  |  |  | 153 |  |  |  | — |  |  |  | — |  |  |  | (21 | ) |  |  | 552 |
Others |  |  | 328 |  |  |  | 3 |  |  |  | 174 |  |  |  | — |  |  |  | — |  |  |  | (23 | ) |  |  | 482 |
Total deferred tax assets |  | $ | 31,112 |  |  | $ | (1,780 | ) |  | $ | 2,283 |  |  | $ | (46 | ) |  | $ | 939 |  |  | $ | (1,636 | ) |  | $ | 30,872 |
Deferred tax liabilities: |  |  |  |  |  |  |  |
Intangibles |  |  | 12,662 |  |  |  |  |  |  |  | (573 | ) |  |  | — |  |  |  | — |  |  |  | 94 |  |  |  | 12,183 |
Unrealized gain/(loss) on cash flow hedging and investments |  |  | 1,759 |  |  |  | — |  |  |  | 46 |  |  |  | — |  |  |  | 1,877 |  |  |  | (143 | ) |  |  | 3,539 |
Others |  |  | 1,108 |  |  |  | — |  |  |  | 1,003 |  |  |  | — |  |  |  | — |  |  |  | (27 | ) |  |  | 2,084 |
Total deferred tax liabilities |  | $ | 15,529 |  |  | $ | — |  |  | $ | 476 |  |  | $ | — |  |  | $ | 1,877 |  |  | $ | (76 | ) |  | $ | 17,806 |
Net deferred tax assets/(liabilities) |  | $ | 15,583 |  |  | $ | (1,780 | ) |  | $ | 1,807 |  |  | $ | (46 | ) |  | $ | (938 | ) |  | $ | (1,560 | ) |  | $ | 13,066 |
Deferred taxes for the year ended March 31, 2018 arising from temporary differences and unused tax losses can be summarized below:
|  | Opening Balance |  |  | Additions due to acquisition |  |  | Recognized in statement of income |  |  | Recognized in equity |  |  | Recognized in/ Reclassified from other comprehensive income |  |  | Foreign currency translation |  |  | Closing balance |
Deferred tax assets: |  |  |  |  |  |  |  |
Property and equipment |  | $ | 5,648 |  |  | $ | (11 | ) |  | $ | 1,623 |  |  | $ | — |  |  | $ | — |  |  | $ | 31 |  |  | $ | 7,291 |
Net operating loss carry forward |  |  | 5,722 |  |  |  | — |  |  |  | (2,950 | ) |  |  | — |  |  |  | — |  |  |  | 107 |  |  |  | 2,879 |
Accruals deductible on actual payment |  |  | 5,641 |  |  |  | — |  |  |  | 1,661 |  |  |  | — |  |  |  | — |  |  |  | 122 |  |  |  | 7,424 |
Share-based compensation expense |  |  | 12,264 |  |  |  | — |  |  |  | (702 | ) |  |  | 1,135 |  |  |  | — |  |  |  | 73 |  |  |  | 12,770 |
Minimum alternate tax |  |  | 167 |  |  |  | — |  |  |  | 257 |  |  |  | — |  |  |  | — |  |  |  | (4 | ) |  |  | 420 |
Others |  |  | 975 |  |  |  | — |  |  |  | (661 | ) |  |  | — |  |  |  | — |  |  |  | 14 |  |  |  | 328 |
Total deferred tax assets |  | $ | 30,417 |  |  | $ | (11 | ) |  | $ | (772 | ) |  | $ | 1,135 |  |  | $ |  |  |  | $ | 343 |  |  | $ | 31,112 |
Deferred tax liabilities: |  |  |  |  |  |  |  |
Intangibles |  |  | 21,123 |  |  |  | 6 |  |  |  | (8,555 | ) |  |  | — |  |  |  | — |  |  |  | 88 |  |  |  | 12,662 |
Unrealized gain/(loss) on cash flow hedging and investments |  |  | 12,294 |  |  |  | — |  |  |  | (1,280 | ) |  |  | — |  |  |  | (9,409 | ) |  |  | 154 |  |  |  | 1,759 |
Others |  |  | 1,113 |  |  |  |  |  |  |  |  |  |  |  | — |  |  |  | — |  |  |  | (5 | ) |  |  | 1,108 |
Total deferred tax liabilities |  | $ | 34,530 |  |  | $ | 6 |  |  | $ | (9,835 | ) |  | $ | — |  |  | $ | (9,409 | ) |  | $ | 237 |  |  | $ | 15,529 |
Net deferred tax assets/(liabilities) |  | $ | (4,113 | ) |  | $ | (17 | ) |  | $ | 9,063 |  |  | $ | 1,135 |  |  | $ | 9,409 |  |  | $ | 106 |  |  | $ | 15,583 |
Deferred taxes for the year ended March 31, 2017 arising from temporary differences and unused tax losses can be summarized below:
|  | Opening balance |  |  | Additions due to acquisition during the year |  |  | Recognized in statement of income |  |  | Recognized in equity |  |  | Recognized in/ Reclassified from other comprehensive income |  |  | Foreign currency translation |  |  | Closing balance |
Deferred tax assets: |  |  |  |  |  |  |  |
Property and equipment |  | $ | 5,512 |  |  | $ | (873 | ) |  | $ | 932 |  |  | $ | — |  |  | $ | — |  |  | $ | 77 |  |  | $ | 5,648 |
Net operating loss carry forward |  |  | 3,684 |  |  |  | — |  |  |  | 2,026 |  |  |  | — |  |  |  | — |  |  |  | 12 |  |  |  | 5,722 |
Accruals deductible on actual payment |  |  | 5,352 |  |  |  | 70 |  |  |  | (1 | ) |  |  | — |  |  |  | — |  |  |  | 220 |  |  |  | 5,641 |
Share-based compensation expense |  |  | 11,008 |  |  |  | — |  |  |  | 1,781 |  |  |  | (715 | ) |  |  | — |  |  |  | 190 |  |  |  | 12,264 |
Minimum alternate tax |  |  | 68 |  |  |  | — |  |  |  | 96 |  |  |  | — |  |  |  | — |  |  |  | 3 |  |  |  | 167 |
Others |  |  | 362 |  |  |  | — |  |  |  | 679 |  |  |  | — |  |  |  | — |  |  |  | (66 | ) |  |  | 975 |
Total deferred tax assets |  | $ | 25,986 |  |  | $ | (803 | ) |  | $ | 5,513 |  |  | $ | (715 | ) |  | $ |  |  |  | $ | 436 |  |  | $ | 30,417 |
Deferred tax liabilities: |  |  |  |  |  |  |  |
Intangibles |  |  | (712 | ) |  |  | 24,577 |  |  |  | (2,769 | ) |  |  | — |  |  |  | — |  |  |  | 27 |  |  |  | 21,123 |
Unrealized gain/(loss) on cash flow hedging and investments |  |  | 4,857 |  |  |  | — |  |  |  | 27 |  |  |  | — |  |  |  | 6,921 |  |  |  | 489 |  |  |  | 12,294 |
Others |  |  | 1,108 |  |  |  | — |  |  |  |  |  |  |  | — |  |  |  | — |  |  |  | 5 |  |  |  | 1,113 |
Total deferred tax liabilities |  | $ | 5,253 |  |  | $ | 24,577 |  |  | $ | (2,742 | ) |  | $ | — |  |  | $ | 6,921 |  |  | $ | 521 |  |  | $ | 34,530 |
Net deferred tax assets/(liabilities) |  | $ | 20,733 |  |  | $ | (25,380 | ) |  | $ | 8,255 |  |  | $ | (715 | ) |  | $ | (6,921 | ) |  | $ | (85 | ) |  | $ | (4,113 | )
Deferred Tax Presented in Consolidated Statement of Financial Position | Deferred tax presented in the consolidated statement of financial position is as follows:
|  | As at |
|  | March 31, 2019 |  |  | March 31, 2018 |
Deferred tax assets |  |  | 23,772 |  |  |  | 27,395 |
Deferred tax liabilities |  |  | (10,706 | ) |  |  | (11,812 | )
Net deferred tax assets |  | $ | 13,066 |  |  | $ | 15,583 |

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- Definition Disclosure of income taxes recognized directly in equity. + References No definition available. + Details
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