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Goodwill (Tables) | 12 Months Ended
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Dec. 31, 2024
Goodwill [Abstract] |
Schedule of Carrying Amount of Goodwill | The following table summarizes the changes in the carrying amount of goodwill by reportable segment for the years ended December 31, 2023 and 2024:
|  | IT professional services |  |  | Software solutions |  |  | Total |
As of January 1, 2023 |  | $ | 89,997 |  |  | $ | 68,702 |  |  | $ | 158,699 |
Business combinations |  |  | 9,410 |  |  |  | - |  |  |  | 9,410 |
Foreign currency translation adjustments |  |  | (959 | ) |  |  | (1,085 | ) |  |  | (2,044 | )
As of January 1, 2024 |  | $ | 98,448 |  |  | $ | 67,617 |  |  | $ | 166,065 |
Business combinations |  |  | 6,127 |  |  |  | 758 |  |  |  | 6,885 |
Measurement period adjustments |  |  | 51 |  |  |  | 462 |  |  |  | 513 |
Foreign currency translation adjustments |  |  | (253 | ) |  |  | (695 | ) |  |  | (948 | )
As of December 31, 2024 |  | $ | 104,373 |  |  | $ | 68,142 |  |  | $ | 172,515 |
Schedule of Assessment for Goodwill Impairment | Based on this assessment, the Company concluded that there is no impairment loss for the year ended December 31, 2024, based on the assumptions presented below:
|  | December 31, 2024 |
|  | IT services |  |  | Applications |  |  | US services |  |  | Technology |
Carrying amount of cash-generating units |  | $ | 91,720 |  |  | $ | 48,191 |  |  | $ | 93,982 |  |  | $ | 26,798 |
Weighted average cost of capital |  |  | 16 | % |  |  | 16 | % |  |  | 15 | % |  |  | 13 | %
Terminal value growth rate |  |  | 3 | % |  |  | 3 | % |  |  | 3 | % |  |  | 3 | %

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- Definition The disclosure of the reconciliation of changes in goodwill. [Refer: Goodwill] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 3 -IssueDate 2024-01-01 -Paragraph B67 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2024-en-r&anchor=para_B67_d&doctype=Appendix&subtype=B -URIDate 2024-03-27 + Details
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- Definition The disclosure of the reconciliation of changes in intangible assets and goodwill. [Refer: Intangible assets and goodwill] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 38 -IssueDate 2024-01-01 -Paragraph 118 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2024-en-r&anchor=para_118&doctype=Standard -URIDate 2024-03-27 + Details
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