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)

 

7.

Trade receivables and unbilled revenue, net

Trade receivables and unbilled revenue consist of the following:

 

     As at  
     September 30,
2018
     March 31,
2018
 

Trade receivables and unbilled revenue*

   $ 146,104      $ 133,673  

Less: Allowances for expected credit losses

     (310      (564
  

 

 

    

 

 

 

Total

   $ 145,794      $ 133,109  
  

 

 

    

 

 

 

 

*

As at September 30, 2018, unbilled revenue includes contract assets amounting to $2,392.

The movement in the allowances for expected credit losses is as follows:

 

     Three months ended September 30,      Six months ended September 30,  
     2018      2017      2018      2017  

Balance as on March 31, 2018

   $ —        $ —        $ 564      $ —    

Impact of adoption of IFRS 9

     —          —          (74      —    
  

 

 

    

 

 

    

 

 

    

 

 

 

Balance at the beginning of the period

     330        1,688        490        1,713  

Charged to profit or loss

     15        1,124        94        1,327  

Write-offs, net of collections

     (40      (46      (285      (164

Reversals

     (1      (152      (8      (311

Translation adjustment

     6        39        19        88  
  

 

 

    

 

 

    

 

 

    

 

 

 

Balance at the end of the period

   $ 310      $ 2,653      $ 310      $ 2,653  
  

 

 

    

 

 

    

 

 

    

 

 

 

 

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