Genpact G Accounts receivable sold

The Company also has arrangements with financial institutions that manage the accounts payable program for certain of the Company's large clients. The Company sells certain accounts receivable pertaining to such clients to these financial institutions on a non-recourse basis. There is no cap on the value of accounts receivable that can be sold under these arrangements. The Company used these arrangements to sell accounts receivable amounting to $147,315 during the six months ended June 30, 2026 and $327,207 during the year ended December 31, 2025, which also represent the maximum capacity utilized under these arrangements in each such period. The cost of factoring such accounts receivable during the three and six months ended June 30, 2026 and 2025 was $1,143 and $1,403, respectively, and $2,444 and $2,579, respectively. These costs are included under "interest income (expense), net" in the Company’s consolidated statements of income.