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CIK 1356570

WNS (HOLDINGS) LIMITED
CIK 0001356570 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
58.4
composite ยท 5 signals ยท TRIGGERED

Every card below shows the score and the exact filing data it was computed from โ€” no unexplained numbers. Some signals (P-02, P-03, P-08, P-09, P-10, P-11) pull live documents from SEC EDGAR the first time you view this company; a few of those (P-03, P-10, P-11) use AI to read the filing text, but every AI claim must quote the actual document verbatim or it's discarded โ€” never a guess.

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Signals

P-07 ยท FY 2025-03-31 ยท TRIGGERED72.7

Pension underfunding

DB plan 10% funded โ€” -$23M deficit (3% of equity)
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2025-05-13) โ†—
Evidence โ€” inputs and thresholds
{
  "benefit_obligation": 25233000,
  "plan_assets": 2571000,
  "funded_ratio": 0.1019,
  "deficit": -22662000,
  "deficit_vs_equity": 0.0271,
  "thresholds": {
    "elevated": "<90% funded",
    "triggered": "<80% funded or deficit >25% of equity"
  },
  "stale": false,
  "latest_filing_period": "2025-03-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1356570/000119312525118506/0001193125-25-118506-index.htm",
    "form": "10-K",
    "filed": "2025-05-13"
  }
}
P-12 ยท FY 2025-03-31 ยท ELEVATED52.3

Restatement predictor

F-Score 1.57 โ€” misstatement risk 1.6x the base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2025-05-13) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 1.568,
  "probability": 0.0058,
  "components": {
    "rsst": -0.0249,
    "drec": 0.0036,
    "dinv": null,
    "soft": 0.8787,
    "dcs": -0.0105,
    "droa": 0.0071,
    "issue": 1
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2025-03-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1356570/000119312525118506/0001193125-25-118506-index.htm",
    "form": "10-K",
    "filed": "2025-05-13"
  }
}
P-01 ยท FY 2025-03-31 ยท CLEAN26.1

Earnings quality

Beneish M-Score -2.59 โ€” no manipulation profile
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2025-05-13) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -2.586,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1.03,
    "GMI": 0.996,
    "AQI": 1.006,
    "SGI": 0.994,
    "DEPI": 1.07,
    "SGAI": 1,
    "LVGI": 1.075,
    "TATA": -0.024
  },
  "defaulted_to_neutral": [
    "SGAI"
  ],
  "sloan_accruals": -0.0249,
  "inputs": {
    "revenue_t": 1314942000,
    "revenue_t1": 1323365000,
    "total_assets_t": 1547503000,
    "net_income_t": 170114000,
    "cfo_t": 207161000
  },
  "stale": false,
  "latest_filing_period": "2025-03-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1356570/000119312525118506/0001193125-25-118506-index.htm",
    "form": "10-K",
    "filed": "2025-05-13"
  }
}
P-05 ยท FY 2025-03-31 ยท CLEAN34.1

Tax arbitrage

ETR 18.0% โ€” within normal range of statutory
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2025-05-13) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2025-03-31": 0.1798,
    "2024-03-31": 0.1062,
    "2023-03-31": 0.1635
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2025-03-31": 0.0302,
    "2024-03-31": 0.1038,
    "2023-03-31": 0.0465
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2025-03-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1356570/000119312525118506/0001193125-25-118506-index.htm",
    "form": "10-K",
    "filed": "2025-05-13"
  }
}
P-13 ยท FY 2025-03-31 ยท CLEAN0.0

Zombie / distress

Interest coverage 9.48x โ€” servicing debt from operations
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2025-05-13) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2025-03-31": 9.483,
    "2024-03-31": 9.225,
    "2023-03-31": 23.737,
    "2011-03-31": 1.503
  },
  "consecutive_years_below_1": 0,
  "altman_z_double_prime": 5.58,
  "definitions": {
    "zombie": "ICR<1 for 3+ consecutive FYs (BIS 2018)",
    "z_distress": "<1.1 distress, 1.1-2.6 gray, >2.6 safe"
  },
  "inputs": {
    "ebit_t": 175439000,
    "interest_expense_t": 18500000
  },
  "stale": false,
  "latest_filing_period": "2025-03-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1356570/000119312525118506/0001193125-25-118506-index.htm",
    "form": "10-K",
    "filed": "2025-05-13"
  }
}