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v3.19.1

Goodwill (Tables) | 12 Months Ended
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Mar. 31, 2019
Text block [abstract] |
Summary of the Carrying Value of Goodwill | A summary of the carrying value of goodwill is as follows:
|  | As at |
|  | March 31, |  |  | March 31, |
|  | 2019 |  |  | 2018 |
Gross carrying amount |  | $ | 153,453 |  |  | $ | 159,500 |
Accumulated impairment of goodwill |  |  | (22,642 | ) |  |  | (24,314 | )
Total |  | $ | 130,811 |  |  | $ | 135,186 |
Summary of Movement in Goodwill by Reportable Segment | The movement in goodwill balance by reportable segment as at March 31, 2019 and 2018 is as follows: Gross carrying amount
|  | WNS |  |  | WNS Auto |  |  |  |
|  | Global BPM |  |  | Claims BPM |  |  | Total |
Balance as at April 1, 2017 |  | $ | 129,878 |  |  | $ | 25,803 |  |  | $ | 155,681 |
Goodwill arising on acquisitions |  |  | (92 | ) |  |  | — |  |  |  | (92 | )
Foreign currency translation |  |  | 767 |  |  |  | 3,144 |  |  |  | 3,911 |
Balance as at March 31, 2018 |  | $ | 130,553 |  |  | $ | 28,947 |  |  | $ | 159,500 |
Goodwill arising on acquisitions |  |  | 203 |  |  |  | — |  |  |  | 203 |
Foreign currency translation |  |  | (4,260 | ) |  |  | (1,990 | ) |  |  | (6,250 | )
Balance as at March 31, 2019 |  | $ | 126,496 |  |  | $ | 26,957 |  |  | $ | 153,453 |
Accumulated impairment losses
|  | WNS |  |  | WNS Auto |  |  |  |
|  | Global BPM |  |  | Claims BPM |  |  | Total |
Balance as at April 1, 2017 |  | $ | — |  |  | $ | 21,673 |  |  | $ | 21,673 |
Impairment of goodwill recognized during the year |  |  | — |  |  |  | — |  |  |  | — |
Foreign currency translation adjustment |  |  | — |  |  |  | 2,641 |  |  |  | 2,641 |
Balance as at March 31, 2018 |  | $ | — |  |  | $ | 24,314 |  |  | $ | 24,314 |
Impairment of goodwill recognized during the year |  |  | — |  |  |  | — |  |  |  | — |
Foreign currency translation adjustment |  |  | — |  |  |  | (1,672 | ) |  |  | (1,672 | )
Balance as at March 31, 2019 |  |  | — |  |  | $ | 22,642 |  |  | $ | 22,642 |
Carrying Value of Goodwill Allocated to Cash Generating Units | The carrying value of goodwill allocated to the new CGUs is as follows:
|  | As at |
|  | March 31, |  |  | March 31, |
|  | 2019 |  |  | 2018 |
WNS Global BPM* |  | $ | 3,846 |  |  | $ | 3,815 |
South Africa |  |  | 4,557 |  |  |  | 5,581 |
Research and Analytics |  |  | 46,087 |  |  |  | 48,901 |
Technology services |  |  | 3,382 |  |  |  | 3,632 |
WNS Auto Claims BPM |  |  | 4,315 |  |  |  | 4,633 |
Denali (previously ‘Finance and accounting’) |  |  | 29,542 |  |  |  | 29,542 |
HealthHelp (previously ‘Healthcare’) |  |  | 39,082 |  |  |  | 39,082 |
|  | $ | 130,811 |  |  | $ | 135,186 |
* | Excluding South Africa, research and analytics, technology services, Denali and HealthHelp goodwill.
Key Assumptions Used in Performing Impairment Test, by each CGU | The key assumptions used in performing the impairment test, by each CGU, were as follows:
|  | CGU’s |
|  | WNS Global BPM* |  |  | South Africa |  |  | Denali |  |  | Research and Analytics |  |  | HealthHelp |  |  | Technology services |  |  | WNS Auto Claims BPM |
Discount rate |  |  | 16.5 | % |  |  | 17.0 | % |  |  | 13.2 | % |  |  | 16.5 | % |  |  | 13.2 | % |  |  | 15.5 | % |  |  | 15.5 | %
Perpetual growth rate |  |  | 3.0 | % |  |  | 3.0 | % |  |  | 2.5 | % |  |  | 3.0 | % |  |  | 2.5 | % |  |  | 2.0 | % |  |  | 2.0 | %
* | Excluding South Africa, research and analytics, technology services, HealthHelp and Denali.

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