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 income for the three months ended June 30, 2018 was as follows:

 

     Three months ended June 30, 2018  
     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
    Amounts
without
adoption of
IFRS 15 and
IFRS 9
 

Revenue

   $ 199,775     $ —       $ (146   $ 199,629  

Cost of revenue

     132,892       592       —         133,484  
  

 

 

   

 

 

   

 

 

   

 

 

 

Gross profit

     66,883       (592     (146     66,145  

Operating expenses:

        

Selling and marketing expenses

     11,109       (342     —         10,767  

General and administrative expenses

     27,897       —         —         27,897  

Foreign exchange gain, net

     (1,269     —         599       (670

Amortization of intangible assets

     3,878       —         —         3,878  
  

 

 

   

 

 

   

 

 

   

 

 

 

Operating profit

     25,268       (250     (745     24,273  

Other income, net

     (3,339     —         —         (3,339

Finance expense, net

     840       —         —         840  
  

 

 

   

 

 

   

 

 

   

 

 

 

Profit before income taxes

     27,767       (250     (745     26,772  

Provision for income taxes

     5,383       —         (70     5,313  
  

 

 

   

 

 

   

 

 

   

 

 

 

Profit

   $ 22,384     $ (250   $ (675   $ 21,459  
  

 

 

   

 

 

   

 

 

   

 

 

 

 

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