Company: G
Filing Date: 2025-05-12
Form Type: 10-Q
Source: 0001398659-25-000059
Chunk: 46

Company: Genpact LTD
Filing Date: 2025-05-12
Form: 10-Q
Item: Part I, Item 1
Chunk 46
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 these arrangements in each such period. The cost of factoring such accounts receivable during the three months ended March 31, 2024 and 2025 was $1,175 and $1,176, respectively.

4. Fair value measurements

 The Company measures certain financial assets and liabilities, including derivative instruments, at fair value on a recurring basis. The fair value measurements of these financial assets and liabilities were determined using the following inputs as of December 31, 2024 and March 31, 2025: As of December 31, 2024Fair 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)$22,001 $— $22,001 $— Deferred compensation plan assets (Note a, d)61,549 — — 61,549 Total$83,550 $— $22,001 $61,549 LiabilitiesDerivative instruments (Note b, c)58,699 — 58,699 — Deferred compensation plan liability (Note b, e)60,924 — — 60,924 Total$119,623 $— $58,699 $60,924 

17

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

4. Fair value measurements (Continued)As of March 31, 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)$22,801 $— $22,801 $— Deferred compensation plan assets (Note a, d)61,812 — — 61,812 Total$84,613 $— $22,801 $61,812 LiabilitiesDerivative instruments (Note b, c)31,321 — 31,321 — Deferred compensation plan liability (Note b, e)61,196 — — 61,196