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EPAM Systems EPAM Operating Lease ROU Assets

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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: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
Line itemAs of June 30,2026As of December 31,2025
Prepaid and other current assets158,556129,610
Total current assets2,215,9892,533,888
Property and equipment, net204,967202,387
Operating lease right-of-use assets, net124,999114,875
Intangible assets, net372,969406,586
Goodwill1,203,0481,210,564
Deferred tax assets295,947295,115
Other noncurrent assets156,167138,721

Item 1. Financial Statements (Unaudited)

FAQ

What is EPAM Systems's operating lease ROU assets?
EPAM Systems (EPAM) reported operating lease ROU assets of $125M in Q2 2026.
How has EPAM Systems's operating lease ROU assets changed year-over-year?
EPAM Systems's operating lease ROU assets increased by 265955319048.9% year-over-year, from $0.05 to $125M.
What is the long-term trend for EPAM Systems's operating lease ROU assets?
Over 5 years (2020 to 2025), EPAM Systems's operating lease ROU assets has grown at a -12.9% compound annual growth rate (CAGR), from $228.67M to $114.88M.
What does operating lease ROU assets mean?
Right-of-use assets representing the lessee's right to use leased property over the lease term under ASC 842 operating lease classification.

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