| Schedule of Accrued Expenses and Other Current Liabilities |
Accrued expenses and other current liabilities consist of the following: | | | | | | | | | | | | | As of June 30, 2026 | | As of December 31, 2025 | | Accrued expenses | $ | 299,235 | | | $ | 221,316 | | | Accrued employee cost | 246,072 | | | 380,914 | | | Statutory liabilities | 71,937 | | | 88,847 | | | Retirement benefits | 1,800 | | | 2,334 | | | Compensated absences | 34,587 | | | 30,414 | | | Derivative instruments (Note 6) | 82,722 | | | 60,595 | | | Contract liabilities (Note 19) | 152,588 | | | 203,128 | | | Finance lease liabilities | 8,658 | | | 9,444 | | | Earn-out consideration | — | | | 77,500 | | | Deferred compensation plan liability (Note 5) | 7,142 | | | 3,831 | | | Other liabilities | 26,223 | | | 25,302 | | | $ | 930,964 | | | $ | 1,103,625 | |
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