What is EPAM Systems's change in accrued liabilities?

EPAM Systems (EPAM) reported change in accrued liabilities of -$85.88M in Q1 2026.

How has EPAM Systems's change in accrued liabilities changed year-over-year?

EPAM Systems's change in accrued liabilities decreased by 215.2% year-over-year, from -$27.25M to -$85.88M.

What does change in accrued liabilities mean?

Change in accrued expenses and other current liabilities, reflecting timing differences between expense recognition and cash payment.

EPAM Systems EPAM Change in Accrued Liabilities

Change in Accrued Liabilities at other companies

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$402.42M+2,914%

Freshworks, Inc.FRSH

-$3.44M-594%

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$1.49M-62.0%

ExponentEXPO

-$28.63M-3.8%

Ingram MicroINGM

-$57.95M-20.0%

Other financials

Income statement

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Revenue$1.4B+7.6%

Gross profit$388.0M+11.0%

Operating income$116.8M+17.6%

Net income$82.5M+12.3%

EPS (diluted)$1.52+18.8%

Balance sheet

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Cash & equivalents$1.0B-11.5%

Total debt$287.9M+82.1%

Total equity$3.4B-5.8%

Total assets$4.7B-0.4%

Cash flow

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Operating cash flow-$36.4M-250%

CapEx$17.9M+91.4%

Free cash flow-$54.2M-466%

Valuation

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Market cap$4.02B-23.7%

Profitability

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Gross margin29%-1.2pp

Operating margin9.7%-1.3pp

Net margin7%-1.5pp

FCF margin9.8%+1.2pp

Returns & leverage

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Return on equity10.9%-0.6pp

Debt / equity0.1×0.0×

Current ratio2.7×-0.4×

Where this comes from

Reported directly by EPAM Systems in its filing.

Tagged under the XBRL concept us-gaap:IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities.

The official record: EPAM Systems’s 10-Q, filed May 7, 2026, on SEC EDGAR. View the filing →

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Questions, answered.

What is EPAM Systems's change in accrued liabilities?: EPAM Systems (EPAM) reported change in accrued liabilities of -$85.88M in Q1 2026.
How has EPAM Systems's change in accrued liabilities changed year-over-year?: EPAM Systems's change in accrued liabilities decreased by 215.2% year-over-year, from -$27.25M to -$85.88M.
What does change in accrued liabilities mean?: Change in accrued expenses and other current liabilities, reflecting timing differences between expense recognition and cash payment.