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EPAM Systems EPAM Capital investments accrued but not yet paid

Capital investments accrued but not yet paid at other companies

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ePlusPLUS
$307K
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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:CapitalExpendituresIncurredButNotYetPaid.

The official record: EPAM Systems’s 10-K, filed February 26, 2026, on SEC EDGAR. View the filing →

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Questions, answered.

What is EPAM Systems's capital investments accrued but not yet paid?
EPAM Systems (EPAM) reported capital investments accrued but not yet paid of $1.21M in Q4 2025.
How has EPAM Systems's capital investments accrued but not yet paid changed year-over-year?
EPAM Systems's capital investments accrued but not yet paid increased by 15.5% year-over-year, from $1.05M to $1.21M.
What is the long-term trend for EPAM Systems's capital investments accrued but not yet paid?
Over 4 years (2021 to 2025), EPAM Systems's capital investments accrued but not yet paid has grown at a -11.1% compound annual growth rate (CAGR), from $7.74M to $4.84M.