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Balance Sheets Overview

Current Ratio
275.47%
Quick Ratio
275.47%
Cash Ratio
98.13%
Debt to Asset Ratio
23.06%
Unit: Thousand (K) dollars
Assets Breakdown
    • Trade receivables and contract a...
    • Cash and cash equivalents
    • Intangible assets, net
    • Others
Liabilities Breakdown
    • Retained earnings
    • Additional paid-in capital
    • Accrued compensation and benefit...
    • Others
Balance Sheets
2026-06-30
2026-03-31
2025-12-31
2025-09-30
Cash and cash equivalents
789,397
1,036,959
1,296,077
1,239,136
Trade receivables and contract assets, net of allowance of 3,939 and 6,350, respectively
1,268,036
1,174,660
1,108,201
1,130,496
Prepaid and other current assets
158,556
145,806
129,610
154,408
Total current assets
2,215,989
2,357,425
2,533,888
2,524,040
Property and equipment, net
204,967
202,826
202,387
198,821
Operating lease right-of-use assets, net
124,999
118,431
114,875
123,439
Intangible assets, net
372,969
385,728
406,586
419,806
Goodwill
1,203,048
1,204,577
1,210,564
1,208,912
Deferred tax assets
295,947
283,027
295,115
235,318
Other noncurrent assets
156,167
151,437
138,721
132,964
Total assets
4,574,086
4,703,451
4,902,136
4,843,300
Accounts payable
41,551
40,113
55,329
42,981
Accrued compensation and benefits expenses
495,961
567,656
608,232
543,738
Accrued expenses and other current liabilities
208,531
224,171
250,688
188,591
Income taxes payable, current
19,093
15,639
25,520
19,492
Operating lease liabilities, current
39,301
36,750
37,173
40,460
Total current liabilities
804,437
884,329
976,942
835,262
Long-term debt
25,000
165,000
25,034
25,036
Operating lease liabilities, noncurrent
87,942
86,193
81,497
89,721
Deferred tax liabilities, noncurrent
74,505
73,795
76,969
96,956
Other noncurrent liabilities
62,901
62,422
63,886
69,482
Total liabilities
1,054,785
1,271,739
1,224,328
1,116,457
Common stock, 0.001 par value 160,000 shares authorized 51,585 shares issued and outstanding at june30, 2026, and 54,274 shares issued and outstanding at december31, 2025
52
53
54
55
Additional paid-in capital
1,487,973
1,360,302
1,390,423
1,329,512
Retained earnings
2,035,664
2,084,540
2,268,204
2,384,297
Accumulated other comprehensive income (loss)
-4,970
-13,765
18,545
12,397
Total epam systems, inc. stockholders equity
3,518,719
3,431,130
3,677,226
3,726,261
Noncontrolling interest in consolidated subsidiaries
582
582
582
582
Total equity
3,519,301
3,431,712
3,677,808
3,726,843
Total liabilities and equity
4,574,086
4,703,451
4,902,136
4,843,300
Unit: Thousand (K) dollars (except for numbers of shares and EPS). Numbers labeled with * are estimated quarterly values.

Time Plot

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Balance Sheets

Trade receivables andcontract assets, net of...$1,268,036K (9.41%↑ Y/Y)Cash and cashequivalents$789,397K (-24.19%↓ Y/Y)Prepaid and othercurrent assets$158,556K (-6.83%↓ Y/Y)Total current assets$2,215,989K (-6.52%↓ Y/Y)Goodwill$1,203,048K (-0.53%↓ Y/Y)Intangible assets, net$372,969K (-14.44%↓ Y/Y)Deferred tax assets$295,947K (22.88%↑ Y/Y)Property and equipment,net$204,967K (1.66%↑ Y/Y)Other noncurrentassets$156,167K (26.90%↑ Y/Y)Operating leaseright-of-use assets, net$124,999K (-3.35%↓ Y/Y)Total assets$4,574,086K (-2.90%↓ Y/Y)Total liabilities andequity$4,574,086K (-2.90%↓ Y/Y)Total equity$3,519,301K (-4.06%↓ Y/Y)Total liabilities$1,054,785K (1.19%↑ Y/Y)Total epam systems,inc. stockholders...$3,518,719K (-4.06%↓ Y/Y)Noncontrolling interest inconsolidated subsidiaries$582K (0.00%↑ Y/Y)Total currentliabilities$804,437K (7.63%↑ Y/Y)Operating leaseliabilities, noncurrent$87,942K (-9.54%↓ Y/Y)Deferred taxliabilities, noncurrent$74,505K (-24.02%↓ Y/Y)Other noncurrentliabilities$62,901K (-15.67%↓ Y/Y)Long-term debt$25,000K (-0.15%↓ Y/Y)Accumulated othercomprehensive income (loss)-$4,970K (-123.32%↓ Y/Y)Retained earnings$2,035,664K (-13.76%↓ Y/Y)Additional paid-in capital$1,487,973K (15.70%↑ Y/Y)Accrued compensationand benefits...$495,961K (8.14%↑ Y/Y)Accrued expenses andother current...$208,531K (12.94%↑ Y/Y)Accounts payable$41,551K (-8.23%↓ Y/Y)Operating leaseliabilities, current$39,301K (-2.80%↓ Y/Y)Income taxes payable,current$19,093K (3.42%↑ Y/Y)Common stock, 0.001 parvalue 160,000 shares...$52K (-7.14%↓ Y/Y)
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EPAM Systems, Inc. (EPAM)

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EPAM Systems, Inc. (EPAM)