SEC Filings

6-K
WNS (HOLDINGS) LTD filed this Form 6-K on 11/05/2018
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 the Company’s consolidated statement of financial position as at September 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

   $ 59,205     $ —       $ —       $ 59,205  

Investments

     22,975       —         —         22,975  

Trade receivables, net

     80,766       —         (7     80,759  

Unbilled revenue

     65,028       —         —         65,028  

Funds held for clients

     8,724       —         —         8,724  

Derivative assets

     2,883       —         —         2,883  

Prepayments and other current assets

     23,590       (3,095     —         20,495  
  

 

 

   

 

 

   

 

 

   

 

 

 

Total current assets

     263,171       (3,095     (7     260,069  
  

 

 

   

 

 

   

 

 

   

 

 

 

Non-current assets:

        

Goodwill

     128,476       —         —         128,476  

Intangible assets

     84,937       —         —         84,937  

Property and equipment

     58,019       —         —         58,019  

Derivative assets

     2,191       —         —         2,191  

Deferred tax assets

     27,229       1,803       (27     29,005  

Investments

     75,892       —         —         75,892  

Other non-current assets

     49,118       (5,023     84       44,179  
  

 

 

   

 

 

   

 

 

   

 

 

 

Total non-current assets

     425,862       (3,220     57       422,699  
  

 

 

   

 

 

   

 

 

   

 

 

 

TOTAL ASSETS

     689,033       (6,315     50       682,768  
  

 

 

   

 

 

   

 

 

   

 

 

 

LIABILITIES AND EQUITY

    

Current liabilities:

        

Trade payables

     18,976       —         —         18,976  

Provisions and accrued expenses

     28,210       —         —         28,210  

Derivative liabilities

     12,912       —         —         12,912  

Pension and other employee obligations

     49,736       —         —         49,736  

Current portion of long- term debt

     27,803       —         —         27,803  

Contract liabilities

     3,091       (29     —         3,062  

Current taxes payable

     1,316       —         —         1,316  

Other liabilities

     15,867       —         —         15,867  
  

 

 

   

 

 

   

 

 

   

 

 

 

Total current liabilities

     157,911       (29     —         157,882  
  

 

 

   

 

 

   

 

 

   

 

 

 

Non-current liabilities:

        

Derivative liabilities

     4,104       —         —         4,104  

Pension and other employee obligations

     9,454       —         —         9,454  

Long- term debt

     47,473       —         —         47,473  

Contract liabilities

     746       (30     —         716  

Other non-current liabilities

     9,882       —         —         9,882  

Deferred tax liabilities

     11,556       (3     (1     11,552  
  

 

 

   

 

 

   

 

 

   

 

 

 

Total non-current liabilities

     83,215       (33     (1     83,181  
  

 

 

   

 

 

   

 

 

   

 

 

 

TOTAL LIABILITIES

     241,126       (62     (1     241,063  
  

 

 

   

 

 

   

 

 

   

 

 

 

Share capital

     8,041       —         —         8,041  

Share premium

     254,738       —         —         254,738  

Retained earnings

     419,890       (6,664     (3,995     409,231  

Other components of equity

     (178,466     411       4,046       (174,009

Less: shares, held in treasury, at cost

     (56,296     —         —         (56,296
  

 

 

   

 

 

   

 

 

   

 

 

 

Total shareholders’ equity

     447,907       (6,253     51       441,705  
  

 

 

   

 

 

   

 

 

   

 

 

 

TOTAL LIABILITIES AND EQUITY

   $ 689,033     $ (6,315   $ 50     $ 682,768  
  

 

 

   

 

 

   

 

 

   

 

 

 

 

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