Company: G
Filing Date: 2025-08-11
Form Type: 10-Q
Source: 0001398659-25-000098
Chunk: 57

Company: Genpact LTD
Filing Date: 2025-08-11
Form: 10-Q
Item: Part I, Item 1
Chunk 57
---
, c)58,699 — 58,699 — Deferred compensation plan liability (Note b, f)60,924 — — 60,924 Total$119,623 $— $58,699 $60,924 As of June 30, 2025Fair Value Measurements at Reporting Date UsingQuoted Prices inActive Markets forIdentical AssetsSignificant Other Observable InputsSignificant Other UnobservableInputsTotal(Level 1)(Level 2)(Level 3)AssetsDerivative instruments (Note a, c)$32,545 $— $32,545 $— Deferred compensation plan assets (Note a, e)68,356 — — 68,356 Total$100,901 $— $32,545 $68,356 LiabilitiesEarn-out consideration (Note b, d)77,500 — — 77,500 Derivative instruments (Note b, c)32,679 — 32,679 — Deferred compensation plan liability (Note b, f)67,732 — — 67,732 Total$177,911 $— $32,679 $145,232  (a)Derivative assets are included in “prepaid expenses and other current assets” and “other assets” in the consolidated balance sheets. Deferred compensation plan assets are included in “other assets” in the consolidated balance sheets.(b)Included in “accrued expenses and other current liabilities” and “other liabilities” in the consolidated balance sheets.(c)The Company values its derivative instruments based on market observable inputs, including both forward and spot prices for the relevant currencies and interest rate indices for relevant interest rates. The quotes are taken from an independent market database.

20

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

5. Fair value measurements (Continued)(d)The fair value of earn-out consideration, calculated as the present value of expected future payments to be made to the sellers of acquired businesses, was derived by estimating the future financial performance of the acquired businesses using the earn-out formulas and performance targets specified in each purchase agreement and adjusting the result to reflect the Company’s estimate of the likelihood of achievement of such targets. Given the significance of the unobservable inputs, the valuations are classified in