SEC Filings

6-K
WNS (HOLDINGS) LTD filed this Form 6-K on 01/31/2019
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 December 31, 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

   $ 85,315     $ —       $ —     $ 85,315  

Investments

     49,607       —         —         49,607  

Trade receivables, net

     73,804       —         (16     73,788  

Unbilled revenue

     55,712       —         —         55,712  

Funds held for clients

     9,936       —         —         9,936  

Derivative assets

     14,955       —         —         14,955  

Prepayments and other current assets

     20,718       (1,789     —         18,929  
  

 

 

   

 

 

   

 

 

   

 

 

 

Total current assets

     310,047       (1,789     (16     308,242  
  

 

 

   

 

 

   

 

 

   

 

 

 

Non-current assets:

        

Goodwill

     130,049       —         —         130,049  

Intangible assets

     82,098       —         —         82,098  

Property and equipment

     57,377       —         —         57,377  

Derivative assets

     6,742       —         —         6,742  

Deferred tax assets

     21,853       1,803       (27     23,629  

Investments

     80,311       —         —         80,311  

Other non-current assets

     59,025       (5,311     132       53,846  
  

 

 

   

 

 

   

 

 

   

 

 

 

Total non-current assets

     437,455       (3,508     105       434,052  
  

 

 

   

 

 

   

 

 

   

 

 

 

TOTAL ASSETS

     747,502       (5,297     89       742,294  
  

 

 

   

 

 

   

 

 

   

 

 

 

LIABILITIES AND EQUITY

    

Current liabilities:

        

Trade payables

     20,002       —         —         20,002  

Provisions and accrued expenses

     27,703       —         —         27,703  

Derivative liabilities

     4,721       —         —         4,721  

Pension and other employee obligations

     55,649       —         —         55,649  

Current portion of long- term debt

     27,838       —         —         27,838  

Contract liabilities

     4,654       (13     —         4,641  

Current taxes payable

     1,995       —         —         1,995  

Other liabilities

     14,691       —         —         14,691  
  

 

 

   

 

 

   

 

 

   

 

 

 

Total current liabilities

     157,253       (13     —         157,240  
  

 

 

   

 

 

   

 

 

   

 

 

 

Non-current liabilities:

        

Derivative liabilities

     542       —         —         542  

Pension and other employee obligations

     10,466       —         —         10,466  

Long- term debt

     47,526       —         —         47,526  

Contract liabilities

     1,185       (11     —         1,174  

Other non-current liabilities

     10,402       —         —         10,402  

Deferred tax liabilities

     11,209       (3     (1     11,205  
  

 

 

   

 

 

   

 

 

   

 

 

 

Total non-current liabilities

     81,330       (14     (1     81,315  
  

 

 

   

 

 

   

 

 

   

 

 

 

TOTAL LIABILITIES

     238,583       (27     (1     238,555  
  

 

 

   

 

 

   

 

 

   

 

 

 

Share capital

     8,046       —         —         8,046  

Share premium

     262,168       —         —         262,168  

Retained earnings

     448,473       (5,856     205       442,822  

Other components of equity

     (153,417     586       (115     (152,946

Less: shares, held in treasury, at cost

     (56,351     —         —         (56,351
  

 

 

   

 

 

   

 

 

   

 

 

 

Total shareholders’ equity

     508,919       (5,270     90       503,739  
  

 

 

   

 

 

   

 

 

   

 

 

 

TOTAL LIABILITIES AND EQUITY

   $ 747,502     $ (5,297   $ 89     $ 742,294  
  

 

 

   

 

 

   

 

 

   

 

 

 

 

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