| Schedule of accrued expenses and other current liabilities |
Accrued expenses and other current liabilities consist of the following: | | | | | | | | | | | | | As of December 31, 2024 | | As of June 30, 2025 | | Accrued expenses | $ | 199,555 | | | $ | 193,719 | | | Accrued employee cost | 328,090 | | 250,514 | | Statutory liabilities | 78,267 | | 70,183 | | Retirement benefits | 2,219 | | 1,809 | | Compensated absences | 28,157 | | 32,700 | | Derivative instruments (Note 6) | 37,426 | | 17,685 | | Contract liabilities (Note 19) | 101,853 | | 93,858 | | Finance leases liability | 8,581 | | 10,338 | | Earn-out consideration | — | | 77,500 | | Deferred compensation plan liability (Note 5) | 3,813 | | 3,136 | | Other liabilities | 25,033 | | 26,226 | | $ | 812,994 | | | $ | 777,668 | |
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