Company: G
Filing Date: 2025-08-11
Form Type: 10-Q
Source: 0001398659-25-000098
Chunk: 152

Company: Genpact LTD
Filing Date: 2025-08-11
Form: 10-Q
Item: Part I, Item 8
Chunk 152
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 flow hedging derivatives, net10,846 (4,073)6,773 19,978 (3,594)16,384 Closing balance$11,651 $(3,927)$7,724 $(9,293)$3,215 $(6,078)The gains or losses recognized in other comprehensive income (loss) and their effects on financial performance are                              summarized below: Derivatives in Cash Flow Hedging RelationshipsAmount of Gain (Loss) recognized in OCI on Derivatives (Effective Portion)Location of Gain (Loss) reclassified from OCI into Statement of Income (Effective Portion)Amount of Gain (Loss) reclassified from OCI into Statement of Income (Effective Portion)Three months ended June 30,Six months ended June 30,Three months ended June 30,Six months ended June 30,20242025202420252024202520242025Forward foreign exchange contracts$(1,559)$2,713 14,890 16,552 Revenue$521 $(155)$912 $844 Interest rate swaps$60 $(1,098)2,898 (2,495)Cost of revenue2,303 (369)4,048 (5,719)Treasury rate lock$(397)$— (397)— Selling, general and administrative expenses332 (52)840 (822)Interest expense429 (117)745 (224)$(1,896)$1,615 17,391 14,057 $3,585 $(693)$6,545 $(5,921)

25

GENPACT LIMITED AND ITS SUBSIDIARIESNotes to the Consolidated Financial Statements(Unaudited)(In thousands, except per share data and share count)

6. Derivative financial instruments (Continued)There were no gains (losses) recognized in the statement of income on the ineffective portion of derivatives designated as cash flow hedges and excluded from effectiveness testing for the three and six months ended June 30, 2024 and 2025, respectively.Non-designated HedgesAmount of Gain (Loss) recognized in Statement of Income on DerivativesThree months ended June 30,Six months ended June 30,Derivatives not designated as hedging instrumentsLocation of Gain (Loss)  recognized in