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EPAM Systems, Inc. (EPAM) Financial Statements (2026 and earlier)
Company Profile
| Business Address |
41 UNIVERSITY DRIVE NEWTOWN, PA 18940 |
| State of Incorp. | DE |
| Fiscal Year End | December 31 |
| Industry (SIC) | 7371 - Computer Programming Services (benchmarking) |
| More info | Complete Financial Analysis Financial Benchmarking |
Balance Sheet (Statement of Financial Position) ($ in millions)Annual | Quarterly
| 3/31/2026 Q1 | 12/31/2025 Q4 | 9/30/2025 Q3 | 6/30/2025 Q2 | 3/31/2025 Q1 | 12/31/2024 Q4 | 9/30/2024 Q3 | |||
|---|---|---|---|---|---|---|---|---|---|
| ASSETS | |||||||||
| Current Assets | |||||||||
| Cash, cash equivalents, and short-term investments | 1,296 | 1,239 | 1,041 | 1,174 | 1,288 | 2,059 | |||
| Cash and cash equivalent | 1,296 | 1,239 | 1,041 | 1,174 | 1,286 | 2,036 | |||
| Short-term investments | 2 | 22 | |||||||
| Restricted cash and investments | 1 | 0 | 1 | 1 | 1 | 1 | |||
| Other undisclosed current assets | 1,236 | 1,284 | 1,328 | 1,241 | 1,137 | 1,047 | |||
| Total current assets: | 2,534 | 2,524 | 2,370 | 2,416 | 2,426 | 3,107 | |||
| Noncurrent Assets | |||||||||
| Operating lease, right-of-use asset | 115 | 123 | 129 | 124 | 128 | 130 | |||
| Property, plant, and equipment, after accumulated depreciation, depletion, and amortization | 202 | 199 | 202 | 203 | 208 | 208 | |||
| Intangible asset, including goodwill, after accumulated amortization | 1,617 | 1,629 | 1,645 | 1,614 | 1,618 | 696 | |||
| Goodwill | 1,211 | 1,209 | 1,209 | 1,187 | 1,182 | 622 | |||
| Intangible asset, excluding goodwill, after accumulated amortization | 407 | 420 | 436 | 427 | 436 | 74 | |||
| Deferred income tax assets | 295 | 235 | 241 | 255 | 270 | 218 | |||
| Other noncurrent assets | 139 | 133 | 123 | 111 | 101 | 98 | |||
| Total noncurrent assets: | 2,368 | 2,319 | 2,340 | 2,308 | 2,324 | 1,350 | |||
| TOTAL ASSETS: | 4,902 | 4,843 | 4,711 | 4,724 | 4,750 | 4,457 | |||
| LIABILITIES AND EQUITY | |||||||||
| Liabilities | |||||||||
| Current Liabilities | |||||||||
| Accounts payable and accrued liabilities | 761 | 606 | 522 | 575 | 649 | 488 | |||
| Accounts payable | 55 | 43 | 45 | 44 | 45 | 31 | |||
| Accrued liabilities | 706 | 563 | 477 | 531 | 604 | 457 | |||
| Deferred revenue | 104 | ||||||||
| Derivative instruments and hedges, liabilities | 5 | 15 | |||||||
| Business combination, contingent consideration, liability | 15 | 15 | |||||||
| Other undisclosed current liabilities | 91 | 229 | 225 | 214 | 143 | 193 | |||
| Total current liabilities: | 977 | 835 | 747 | 789 | 821 | 681 | |||
| Noncurrent Liabilities | |||||||||
| Long-term debt and lease obligation | 25 | 25 | 25 | 25 | 25 | 25 | |||
| Long-term debt, excluding current maturities | 25 | 25 | 25 | 25 | 25 | 25 | |||
| Liabilities, other than long-term debt | 222 | 256 | 270 | 266 | 273 | 196 | |||
| Deferred income tax liabilities | 77 | 97 | 98 | 94 | 92 | ||||
| Other liabilities | 64 | 69 | 75 | 78 | 82 | 94 | |||
| Operating lease, liability | 81 | 90 | 97 | 94 | 98 | 103 | |||
| Total noncurrent liabilities: | 247 | 281 | 295 | 291 | 298 | 222 | |||
| Total liabilities: | 1,224 | 1,116 | 1,042 | 1,080 | 1,119 | 903 | |||
| Equity | |||||||||
| Equity, attributable to parent | 3,677 | 3,726 | 3,668 | 3,643 | 3,629 | 3,554 | |||
| Common stock | 0 | 0 | 0 | 0 | 0 | 0 | |||
| Additional paid in capital | 1,390 | 1,330 | 1,286 | 1,235 | 1,190 | 1,129 | |||
| Accumulated other comprehensive income (loss) | 19 | 12 | 21 | (62) | (117) | (41) | |||
| Retained earnings | 2,268 | 2,384 | 2,360 | 2,469 | 2,556 | 2,465 | |||
| Equity, attributable to noncontrolling interest | 1 | 1 | 1 | 1 | 2 | 1 | |||
| Total equity: | 3,678 | 3,727 | 3,668 | 3,643 | 3,631 | 3,555 | |||
| TOTAL LIABILITIES AND EQUITY: | 4,902 | 4,843 | 4,711 | 4,724 | 4,750 | 4,457 | |||
Income Statement (P&L) ($ in millions)Annual | Quarterly
| 3/31/2026 Q1 | 12/31/2025 Q4 | 9/30/2025 Q3 | 6/30/2025 Q2 | 3/31/2025 Q1 | 12/31/2024 Q4 | 9/30/2024 Q3 | ||
|---|---|---|---|---|---|---|---|---|
| Revenues | 1,408 | 1,394 | 1,353 | 1,302 | 1,248 | 1,168 | ||
| Cost of revenue | (984) | (983) | (964) | (952) | (868) | (764) | ||
| Gross profit: | 423 | 411 | 389 | 350 | 380 | 404 | ||
| Operating expenses | (274) | (266) | (263) | (250) | (244) | (227) | ||
| Operating income: | 149 | 145 | 126 | 99 | 137 | 177 | ||
| Nonoperating income (expense) | (5) | (1) | (3) | (5) | 1 | 13 | ||
| Investment income, nonoperating | (0) | 2 | 4 | 6 | 6 | 13 | ||
| Gain (loss), foreign currency transaction, before tax | (5) | (4) | (6) | (11) | (6) | (1) | ||
| Income from continuing operations before income taxes: | 144 | 144 | 124 | 94 | 137 | 190 | ||
| Income tax expense | (34) | (37) | (36) | (21) | (34) | (53) | ||
| Net income available to common stockholders, diluted: | 109 | 107 | 88 | 73 | 103 | 136 | ||
Comprehensive Income ($ in millions)Annual | Quarterly
| 3/31/2026 Q1 | 12/31/2025 Q4 | 9/30/2025 Q3 | 6/30/2025 Q2 | 3/31/2025 Q1 | 12/31/2024 Q4 | 9/30/2024 Q3 | ||
|---|---|---|---|---|---|---|---|---|
| Net income: | 109 | 107 | 88 | 73 | 103 | 136 | ||
| Other comprehensive income (loss) | (9) | 83 | 55 | 29 | ||||
| Other undisclosed comprehensive income (loss) | 135 | (78) | ||||||
| Comprehensive income: | 245 | 98 | 171 | 128 | 25 | 165 | ||
| Other undisclosed comprehensive income (loss), net of tax, attributable to parent | (129) | 1 | ||||||
| Comprehensive income, net of tax, attributable to parent: | 116 | 98 | 171 | 128 | 27 | 165 | ||
Statements Sources
The financial statements are based on the Company's filings with the U.S. Securities and Exchange Commission (SEC) through the Electronic Data Gathering, Analysis, and Retrieval system (EDGAR). The information is derived from the 10-K and 10-Q reports submitted to the SEC in XBRL (eXtensible Business Reporting Language) format and presented according to the US GAAP Taxonomy. Please review the original filings for a more detailed information.
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