EPAM Systems EPAM Ukraine — Operating lease right-of-use assets, net
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Where this comes from
Reported directly by EPAM Systems in its filing.
Tagged under the XBRL concept us-gaap:OperatingLeaseRightOfUseAsset.
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
On February 24, 2022, Russian forces attacked Ukraine and its people, and through the issuance date of these interim financial statements, there has been no resolution to this attack. As of June 30, 2026, the Company had $62.7 million of Property and equipment, net in Ukraine consisting of a building classified as construction-in-progress located in Kyiv with a net book value of $52.4 million, laptops with a net book value of $9.1 million, most of which are in the possession of employees, and various office furniture, equipment and supplies with a net book value of $1.2 million. Additionally, as of June 30, 2026, the Company had Operating lease right-of-use assets located throughout Ukraine with a net book value of $5.4 million. Through the issuance date of these interim financial statements, the Company is not aware of any significant damage to its long-lived assets in Ukraine and the Company expects to continue to use these assets as part of its global delivery model.
Item 1. Financial Statements (Unaudited)
FAQ
- What is EPAM Systems's ukraine — operating lease right-of-use assets, net?
- EPAM Systems (EPAM) reported ukraine — operating lease right-of-use assets, net of $5.4M in Q2 2026.
- How has EPAM Systems's ukraine — operating lease right-of-use assets, net changed year-over-year?
- EPAM Systems's ukraine — operating lease right-of-use assets, net increased by 107.7% year-over-year, from $2.6M to $5.4M.
- What is the long-term trend for EPAM Systems's ukraine — operating lease right-of-use assets, net?
- Over 3 years (2022 to 2025), EPAM Systems's ukraine — operating lease right-of-use assets, net has grown at a -39.6% compound annual growth rate (CAGR), from $59.9M to $13.2M.
- What does ukraine — operating lease right-of-use assets, net mean?
- This metric reflects the net carrying value of right-of-use assets arising from operating lease agreements for office space and facilities located in Ukraine. It represents the company's commitment to physical infrastructure in the region and is a key component of the firm's lease liability obligations. Changes in this balance indicate shifts in the company's physical footprint and long-term commitment to maintaining a local delivery presence.
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