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EPAM Systems EPAM Accrued Expenses

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Other financials

Income statement

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Revenue$1.4B+4.5%
Gross profit$429.6M+10.3%
Operating income$152.2M+20.4%
Net income$103.0M+17.0%
EPS (diluted)$1.97+26.3%

Balance sheet

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Cash & equivalents$794.3M-24.1%
Total debt$152.2M-6.4%
Total equity$3.5B-4.1%
Total assets$4.6B-2.9%

Cash flow

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Operating cash flow-$2.4M-105%
CapEx$15.2M+54.8%
Free cash flow-$17.6M-141%

Valuation

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Market cap$5.03B-40.6%
Enterprise value$4.38B-42.1%
P/E12.5×-8.6×
P/S0.9×-0.8×

Profitability

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Gross margin29.4%-0.6pp
Operating margin10%-0.6pp
Net margin7.2%-0.8pp
FCF margin8.6%+0.5pp

Returns & leverage

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Return on equity11.2%-0.2pp
Debt / equity0.0×
Current ratio2.8×-0.4×

Where this comes from

Reported directly by EPAM Systems in its filing.

Tagged under the XBRL concept us-gaap:EmployeeRelatedLiabilitiesCurrent.

The source filing: EPAM Systems’s 10-Q, filed August 6, 2026.

Filed
Aug 6, 2026, 4:00 PM EDT
Fiscal quarter
Q2 FY2026
Calendar quarter
Q2 2026
Accession
0001352010-26-000046
Line itemAs of June 30,2026As of December 31,2025
Liabilities
Current liabilities
Accounts payable$41,551$55,329
Accrued compensation and benefits expenses495,961608,232
Accrued expenses and other current liabilities208,531250,688
Income taxes payable, current19,09325,520
Operating lease liabilities, current39,30137,173
Total current liabilities804,437976,942

Item 1. Financial Statements (Unaudited)

FAQ

What is EPAM Systems's accrued expenses?
EPAM Systems (EPAM) reported accrued expenses of $495.96M in Q2 2026.
How has EPAM Systems's accrued expenses changed year-over-year?
EPAM Systems's accrued expenses increased by 8.1% year-over-year, from $458.61M to $495.96M.
What is the long-term trend for EPAM Systems's accrued expenses?
Over 5 years (2020 to 2025), EPAM Systems's accrued expenses has grown at a 15.6% compound annual growth rate (CAGR), from $294.71M to $608.23M.
What does accrued expenses mean?
Expenses incurred but not yet paid or invoiced — interest accruals, tax accruals, warranty reserves, and other timing differences.

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