沃思信息技术服务 2025年季度报告

(Mark One) ☒Quarterly Report Pursuant to Section13 or 15(d) of the Securities Exchange Act of 1934 Or WNS (HOLDINGS) LIMITED (Exact name of registrant as specified in its charter) Securities registered pursuant to Section12(b) of the Act: Indicate by check mark whether the registrant (1)has filed all reports required to be filed by Section13 or 15(d) of the Securities Exchange Act of 1934during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2)has been subject to such filingrequirements for the past 90 days.Yes☒No☐ Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 ofRegulationS-T(§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files). Yes☒No☐ Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, anon-acceleratedfiler, a smaller reporting company, or anemerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company,” and “emerging growth company” inRule12b-2of the Exchange Act. Large accelerated filer☒Non-acceleratedfiler☐Emerginggrowthcompany☐ Smallerreportingcompany If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any newor revised financial accounting standards provided pursuant to Section13(a) of the Exchange Act.☐ Indicate by check mark whether the registrant is a shell company (as defined in Rule12b-2of the Exchange Act).Yes☐No☒As at June 30, 2025, there were42,893,906ordinary shares, par value 10 Jersey pence per share, of the registrant issued and outstanding. Table of Contents TABLE OF CONTENTS ItemNo.PageNo.PART IFinancial Information1.Unaudited Consolidated Financial StatementsUnaudited Consolidated Balance Sheets as at June30, 2025 and March31, 2025F-4Unaudited Consolidated Statements Of Income for the Three Months Ended June30, 2025 and 2024F-6Unaudited Consolidated Statements Of Comprehensive Income for Three Months Ended June30, 2025 and 2024F-7Unaudited Consolidated Statements Of Shareholders Equity for the Three Months Ended June30, 2025 and 2024F-8Unaudited Consolidated Statements Of Cash Flows for the Three Months Ended June30, 2025 and 2024F-10Notes To Unaudited Consolidated Financial StatementsF-112.Management’s Discussion and Analysis of Financial Condition and Results of Operations13.Quantitative and Qualitative Disclosures About Market Risk374.Controls and Procedures39PART IIOther InformationII-11.Legal ProceedingsII-11A.Risk FactorsII-12.Unregistered Sales of Equity Securities and Use of ProceedsII-25.Other InformationII-46.ExhibitsII-5SIGNATURESII-6 WNS (Holdings) Limited is incorporating by reference the information set forth in this Form10-Qinto its registration statements on FormS-8filed onJuly31, 2006 (FileNo.333-136168),FormS-8filed on February17, 2009 (FileNo.333-157356),FormS-8filed on September15, 2011 (FileNo.333-176849),FormS-8filed on September27, 2013 (FileNo.333-191416),FormS-8filed on October11, 2016 (FileNo.333-214042),FormS-8filed on October31, 2018 (FileNo.333-228070)and FormS-8filed on October21, 2020 (FileNo.333-249577). CONVENTIONS USED IN THIS REPORT In this report, references to “US” are to the United States of America, its territories and its possessions. References to “UK” are to the United Kingdom.References to “EU” are to the European Union. References to “India” are to the Republic of India. References to “China” are to the People’s Republic ofChina. References to “South Africa” are to the Republic of South Africa. References to “$” or “dollars” or “US dollars” are to the legal currency of theUS, references to “₹” or “Indian rupees” are to the legal currency of India, references to “pound sterling” or “£” are to the legal currency of the UK,references to “pence” are to the legal currency of Jersey, Channel Islands, references to “Euro” are to the legal currency of the European MonetaryUnion, references to “South African rand” or “R” or “ZAR” are to the legal currency of South Africa, references to “A$” or “AUD” or “Australiandollars” are to the legal currency of Australia, references to “CHF” or “Swiss Franc” are to the legal currency of Switzerland, references to “RMB” areto the legal currency of China, references to “LKR” or “Sri Lankan rupees” are to the legal currency of Sri Lanka and references to “PHP” or“Philippine peso” are to the legal currency of the Philippines. Our financial statements are presented in US dollars and prepared in accordance withGenerally Accepted Accounting Principles (“US GAAP”), as issued by the Financial Accounting Standards Board (“FASB”), as in effect as at June 30,2025. To the extent the FASB issues any amendments or any new standards subsequent to June 30, 2025, t