Revenue from Contracts with Customers

3 Months Ended

Sep. 30, 2024

Revenue from Contract with Customer [Abstract]

Revenue from Contracts with Customers

REVENUE FROM CONTRACTS WITH CUSTOMERS

The majority of the Company’s revenues are derived from contracts with customers who are located in the United States of America (the “United States” or “U.S.”). However, the Company delivers most of its services from regional customer experience delivery centers that are located in geographies outside of the United States. Our global delivery model is built on regional customer experience delivery centers and includes a unique ability to support work-at-home capabilities in any region that we currently operate.

The Company generated its revenue from clients based in the United States and other countries as shown below:

	Three Months Ended September 30,
($000s)	2024		2023
Revenue
United States	$	124,648	$	121,184
Other countries	5,069		3,425
Total	$	129,717	$	124,609

The following table presents the breakdown of the Company’s revenues by geographical location, based on where the services are provided:

	Three Months Ended September 30,
($000s)	2024		2023
Revenue
Onshore (United States)	$	31,099	$	31,536
Offshore (Philippines, Pakistan)	64,436		57,359
Nearshore (Jamaica, Nicaragua, Honduras)	34,182		35,714
Total	$	129,717	$	124,609

The following table presents the breakdown of the Company’s revenue by pattern of revenue recognition:

	Three Months Ended September 30,
($000s)	2024		2023
Pattern of Revenue recognition
Services transferred over time	$	120,938	$	115,338
Services transferred at a point in time	8,779		9,271
Total	$	129,717	$	124,609

The movement in deferred revenue was as follows:

	Three Months Ended September 30,
($000s)	2024		2023
Beginning balance	$	5,877	$	7,796
Revenue recognized	(2,161)		(2,672)
Revenue deferred	2,240		2,300
Ending balance	$	5,956	$	7,424