| Schedule of Other Liabilities |
Other liabilities consist of the following: | | | | | | | | | | | | | As of December 31, 2025 | | As of March 31, 2026 | | Accrued expenses | $ | 100,573 | | | $ | 98,219 | | | Accrued employee cost | 4,406 | | | 5,989 | | | Retirement benefits | 17,237 | | 17,660 | | Compensated absences | 51,780 | | 50,536 | | Derivative instruments (Note 6) | 44,414 | | 84,288 | | Contract liabilities (Note 19) | 47,063 | | 42,890 | | Finance lease liabilities | 9,864 | | 8,680 | | Deferred compensation plan liability (Note 5) | 70,989 | | 69,790 | | Others | 7,038 | | 6,480 | | $ | 353,364 | | | $ | 384,532 | |
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