SEC Filings

6-K
WNS (HOLDINGS) LTD filed this Form 6-K on 04/26/2018
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Fiscal Q4 2018

WNS (Holdings) Limited        

 

 

 

 

Reconciliation of basic income per ADS (GAAP to non-GAAP)

 

     Three month ended        Year ended  
     Mar 31,
2018
       Mar 31,
2017
     Dec 31,
2017
       Mar 31,
2018
       Mar 31,
2017
 

Basic earnings per ADS (GAAP)

   $ 0.49        $ (0.10    $ 0.52        $ 1.72        $ 0.75  

Add: Adjustments for impairment of goodwill, share-based compensation expense and amortization of intangible assets

     0.21          0.62        0.22          0.91          1.29  

Less: Tax impact on share-based compensation expense and amortization of intangible assets*

     0.05          0.04        0.06          0.28          0.22  

Adjusted basic net income per ADS (excluding impairment of goodwill, share-based compensation expenses and amortization of intangible assets, including tax effect* thereon) (Non-GAAP)

   $ 0.65        $ 0.48      $ 0.68        $ 2.35        $ 1.82  

 

* Goodwill being non-tax deductible, there is no impact on tax thereon

 

Reconciliation of diluted income per ADS (GAAP to non-GAAP)

 

 

     Three months ended        Year ended  
     Mar 31,
2018
       Mar 31,
2017
     Dec 31,
2017
       Mar 31,
2018
       Mar 31,
2017
 

Diluted earnings per ADS (GAAP)

   $ 0.47        $ (0.10    $ 0.51        $ 1.63        $ 0.71  

Add: Adjustments for impairment of goodwill, share-based compensation expense and amortization of intangible assets

     0.21          0.60        0.21          0.88          1.24  

Less: Tax impact on share-based compensation expense and amortization of intangible assets*

     0.05          0.04        0.06          0.27          0.21  

Adjusted diluted net income per ADS (excluding impairment of goodwill, amortization of intangible assets and share-based compensation expense, including tax effect* thereon) (Non-GAAP)

   $ 0.63        $ 0.46      $ 0.66        $ 2.24        $ 1.74  

 

* Goodwill being non-tax deductible, there is no impact on tax thereon

 

Reconciliation of Revenue less repair payments on adoption of IFRS9 retroactively for Fiscal 2018

 

 

     Three months ended        Year Ended  
     Jun 30,
2017
       Sep 30,
2017
     Dec 31,
2017
       Mar 31,
2018
       Mar 31,
2018
 

Revenue less repair payments (Non-GAAP)

   $ 175.3        $ 182.3      $ 185.2        $ 198.2        $ 741.0  

Add: IFRS 9 adoption

     4.8          4.0        3.5          1.7          14.0  

Revenue less repair payments (Non-GAAP) after adoption of IFRS 9

     180.1          186.3        188.7          199.9          755.0  

 

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