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EPAM Systems EPAM Compensation and benefits

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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$4.86B-43.3%
Enterprise value$4.22B-45.1%
P/E12.1×-9.3×
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:ShareBasedCompensation.

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 itemSix Months Ended June 30, 2026Six Months Ended June 30, 2025
Operating lease right-of-use assets amortization expense20,71720,581
Bad debt expense (recovery)(934)169
Deferred taxes4,639(6,090)
Stock-based compensation expense96,32087,014
Other3,6815,596
Changes in assets and liabilities:
Trade receivables and contract assets(172,210)(116,352)
Prepaid and other assets(10,297)4,210

Item 1. Financial Statements (Unaudited)

FAQ

What is EPAM Systems's compensation and benefits?
EPAM Systems (EPAM) reported compensation and benefits of $46.4M in Q2 2026.
How has EPAM Systems's compensation and benefits changed year-over-year?
EPAM Systems's compensation and benefits increased by 20.3% year-over-year, from $38.56M to $46.4M.
What does compensation and benefits mean?
Total employee-related costs including salaries, wages, bonuses, commissions, stock-based compensation, health insurance, retirement contributions, and payroll taxes.

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