SEC Filings

6-K
WNS (HOLDINGS) LTD filed this Form 6-K on 08/06/2018
Entire Document
 


Table of Contents

WNS (HOLDINGS) LIMITED

NOTES TO UNAUDITED CONDENSED INTERIM CONSOLIDATED FINANCIAL STATEMENTS

(Amounts in thousands, except share and per share data)

 

The impact of adoption of IFRS 15 and IFRS 9 on our consolidated statement of financial position as at June 30, 2018 was as follows:

 

     As reported
(includes the impact
of adoption of IFRS
15 and IFRS 9)
    Adjustments on
adoption of IFRS 15
    Adjustments on
adoption of IFRS 9
    Balances
without
adoption of
IFRS 15 and
IFRS 9
 

ASSETS

        

Current assets:

        

Cash and cash equivalents

   $ 66,107     $ —       $ —       $ 66,107  

Investments

     48,343       —         —         48,343  

Trade receivables, net

     72,176       —         (74     72,102  

Unbilled revenue

     64,166       —         —         64,166  

Funds held for clients

     8,341       —         —         8,341  

Derivative assets

     5,675       —         —         5,675  

Prepayments and other current assets

     22,381       (1,371     —         21,010  
  

 

 

   

 

 

   

 

 

   

 

 

 

Total current assets

     287,189       (1,371     (74     285,744  
  

 

 

   

 

 

   

 

 

   

 

 

 

Non-current assets:

        

Goodwill

     131,454       —         —         131,454  

Intangible assets

     85,521       —         —         85,521  

Property and equipment

     59,811       —         —         59,811  

Derivative assets

     2,081       —         —         2,081  

Deferred tax assets

     25,519       1,803       (27     27,295  

Investments

     78,899       —         —         78,899  

Other non-current assets

     50,257       (6,010     84       44,331  
  

 

 

   

 

 

   

 

 

   

 

 

 

Total non-current assets

     433,542       (4,207     57       429,392  
  

 

 

   

 

 

   

 

 

   

 

 

 

TOTAL ASSETS

     720,731       (5,578     (17     715,136  
  

 

 

   

 

 

   

 

 

   

 

 

 

LIABILITIES AND EQUITY

    

Current liabilities:

        

Trade payables

     16,844       —         —         16,844  

Provisions and accrued expenses

     26,474       —         —         26,474  

Derivative liabilities

     11,318       —         —         11,318  

Pension and other employee obligations

     43,433       —         —         43,433  

Current portion of long- term debt

     27,772       —         —         27,772  

Contract liabilities

     2,837       (34     —         2,803  

Current taxes payable

     1,912       —         —         1,912  

Other liabilities

     19,890       —         —         19,890  
  

 

 

   

 

 

   

 

 

   

 

 

 

Total current liabilities

     150,480       (34     —         150,446  
  

 

 

   

 

 

   

 

 

   

 

 

 

Non-current liabilities:

        

Derivative liabilities

     2,290       —         —         2,290  

Pension and other employee obligations

     9,947       —         —         9,947  

Long- term debt

     61,460       —         —         61,460  

Contract liabilities

     521       (30     —         491  

Other non-current liabilities

     10,226       —         —         10,226  

Deferred tax liabilities

     11,704       (5     (1     11,698  
  

 

 

   

 

 

   

 

 

   

 

 

 

Total non-current liabilities

     96,148       (35     (1     96,112  
  

 

 

   

 

 

   

 

 

   

 

 

 

TOTAL LIABILITIES

     246,628       (69     (1     246,558  
  

 

 

   

 

 

   

 

 

   

 

 

 

Share capital

     8,599       —         —         8,599  

Share premium

     380,166       —         —         380,166  

Retained earnings

     395,096       (5,761     (3,452     385,883  

Other components of equity

     (152,193     252       3,436       (148,505

Less: shares, held in treasury, at cost

     (157,565     —         —         (157,565
  

 

 

   

 

 

   

 

 

   

 

 

 

Total shareholders’ equity

     474,103       (5,509     (16     468,578  
  

 

 

   

 

 

   

 

 

   

 

 

 

TOTAL LIABILITIES AND EQUITY

   $ 720,731     $ (5,578   $ (17   $ 715,136  
  

 

 

   

 

 

   

 

 

   

 

 

 

 

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