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EPAM Systems EPAM Accrued expenses and other liabilities

Accrued expenses and other liabilities at other companies

PDF Solutions logo
PDF SolutionsPDFS
-$370K-109%
Grid Dynamics Holdings, Inc. logo
Grid Dynamics Holdings, Inc.GDYN
CNX
PC ConnectionCNXN

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:IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities.

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
Trade receivables and contract assets(172,210)(116,352)
Prepaid and other assets(10,297)4,210
Accounts payable(12,475)(243)
Accrued expenses and other liabilities(153,550)(60,706)
Operating lease liabilities(19,945)(21,573)
Income taxes payable(43,870)(59,465)
Net cash provided by (used in) operating activities(38,784)77,360
Cash flows from investing activities:

Item 1. Financial Statements (Unaudited)

FAQ

What is EPAM Systems's accrued expenses and other liabilities?
EPAM Systems (EPAM) reported accrued expenses and other liabilities of -$67.67M in Q2 2026.
How has EPAM Systems's accrued expenses and other liabilities changed year-over-year?
EPAM Systems's accrued expenses and other liabilities decreased by 102.3% year-over-year, from -$33.46M to -$67.67M.
What does accrued expenses and other liabilities mean?
Accrued expenses and other liabilities

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