Company: G
Filing Date: 2025-11-07
Form Type: 10-Q
Source: 0001398659-25-000109
Chunk: 61

Company: Genpact LTD
Filing Date: 2025-11-07
Form: 10-Q
Item: Part I, Item 1
Chunk 61
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 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)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 the 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 level 3 of the fair value hierarchy.(e)Deferred compensation plan assets consist of life insurance policies held under a Rabbi Trust. Assets held in the Rabbi Trust are valued based on the cash surrender value of the insurance contract, which is determined based on the fair value of the underlying assets included in