Company: G
Filing Date: 2025-11-07
Form Type: 10-Q
Source: 0001398659-25-000109
Chunk: 155

Company: Genpact LTD
Filing Date: 2025-11-07
Form: 10-Q
Item: Part I, Item 8
Chunk 155
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(Level 1)(Level 2)(Level 3)AssetsDerivative instruments (Note a, c)$22,001 $— $22,001 $— Deferred compensation plan assets (Note a, e)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, f)60,924 — — 60,924 Total$119,623 $— $58,699 $60,924 As of September 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)$13,757 $— $13,757 $— Deferred compensation plan assets (Note a, e)73,279 — — 73,279 Total$87,036 $— $13,757 $73,279 LiabilitiesEarn-out consideration (Note b, d)77,500 — — 77,500 Derivative instruments (Note b, c)96,069 — 96,069 — Deferred compensation plan liability (Note b, f)72,663 — — 72,663 Total$246,232 $— $96,069 $150,163  

21

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)(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.(d)