EPAM Systems, Inc. (EPAM)
NYSE: EPAM · Real-Time Price · USD
117.04
-2.84 (-2.37%)
Sep 4, 2026, 4:00 PM EDT - Market closed
EPAM Systems Balance Sheet
Financials in millions USD. Fiscal year is January - December.
Millions USD. Fiscal year is Jan - Dec.
Assets
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Cash & Equivalents | 789.4 | 1,296 | 1,286 | 2,036 | 1,681 | 1,447 |
Short-Term Investments | - | - | - | 60.74 | 60.34 | - |
Cash & Short-Term Investments | 789.4 | 1,296 | 1,286 | 2,097 | 1,742 | 1,447 |
Cash Growth | -24.19% | 0.76% | -38.66% | 20.40% | 20.40% | 4.67% |
Accounts Receivable | 1,268 | 1,108 | 1,002 | 897.03 | 932.63 | 768.93 |
Other Receivables | 18.9 | 21.6 | 23.1 | - | - | - |
Receivables | 1,287 | 1,130 | 1,025 | 897.03 | 932.63 | 768.93 |
Prepaid Expenses | 134.87 | 104.69 | 113.87 | 81.65 | 72.7 | 52 |
Restricted Cash | 0.45 | 1.34 | 0.84 | 5.29 | 0.43 | 0.5 |
Other Current Assets | 4.34 | 1.98 | - | 10.42 | 12.19 | 1.43 |
Total Current Assets | 2,216 | 2,534 | 2,426 | 3,091 | 2,760 | 2,269 |
Property, Plant & Equipment | 329.97 | 317.26 | 335.91 | 369.95 | 422.13 | 421.06 |
Long-Term Investments | 36.6 | 36.7 | 38.5 | 31.7 | 28.4 | 27.5 |
Goodwill | 1,203 | 1,211 | 1,182 | 562.46 | 529.07 | 530.72 |
Other Intangible Assets | 372.97 | 406.59 | 436.42 | 71.12 | 77.65 | 101.14 |
Long-Term Deferred Tax Assets | 295.95 | 295.12 | 269.8 | 197.9 | 172.8 | 143.93 |
Other Long-Term Assets | 117.91 | 102.02 | 62.02 | 27.88 | 19.48 | 29.4 |
Total Assets | 4,574 | 4,902 | 4,750 | 4,352 | 4,009 | 3,523 |
Liabilities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Accounts Payable | 41.55 | 55.33 | 44.7 | 31.99 | 30.85 | 24.85 |
Accrued Expenses | 629.6 | 662.28 | 528.69 | 452.6 | 523.3 | 552.92 |
Short-Term Debt | - | - | - | - | 2.86 | 16.02 |
Current Portion of Leases | 39.3 | 37.17 | 39.63 | 36.56 | 40.35 | 50.1 |
Current Income Taxes Payable | 19.09 | 25.52 | 50.4 | 38.81 | 46.07 | 27.44 |
Current Unearned Revenue | 64.36 | 104.22 | 59.32 | 27.99 | 36.04 | 39.81 |
Other Current Liabilities | 10.54 | 92.42 | 98.3 | 56.98 | 68.01 | 52.28 |
Total Current Liabilities | 804.44 | 976.94 | 821.04 | 644.93 | 747.48 | 763.42 |
Long-Term Debt | 25 | 25.03 | 25.19 | 26.13 | 27.69 | 30.23 |
Long-Term Leases | 87.94 | 81.5 | 98.43 | 109.26 | 122.32 | 142.8 |
Long-Term Unearned Revenue | 0.57 | 0.67 | 0.74 | 0.95 | 0.04 | 0.08 |
Pension & Post-Retirement Benefits | - | 38.08 | 27.47 | 14.91 | 9.79 | 3.49 |
Long-Term Deferred Tax Liabilities | 74.51 | 76.97 | 92.36 | 8.74 | 12.8 | 18.3 |
Other Long-Term Liabilities | 62.33 | 25.13 | 54.09 | 75.97 | 86.01 | 69.06 |
Total Liabilities | 1,055 | 1,224 | 1,119 | 880.9 | 1,006 | 1,027 |
Shareholders' Equity
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Common Stock | 0.05 | 0.05 | 0.06 | 0.06 | 0.06 | 0.06 |
Additional Paid-In Capital | 1,488 | 1,390 | 1,190 | 1,009 | 847.97 | 711.91 |
Retained Earnings | 2,036 | 2,268 | 2,556 | 2,501 | 2,249 | 1,830 |
Treasury Stock | - | - | - | - | -0.12 | -0.18 |
Comprehensive Income & Other | -4.97 | 18.55 | -116.86 | -39.04 | -95.32 | -54.21 |
Total Common Equity | 3,519 | 3,677 | 3,629 | 3,471 | 3,002 | 2,487 |
Minority Interest | 0.58 | 0.58 | 1.94 | 0.58 | 1.48 | 8.72 |
Shareholders' Equity | 3,519 | 3,678 | 3,631 | 3,471 | 3,003 | 2,496 |
Total Liabilities & Equity | 4,574 | 4,902 | 4,750 | 4,352 | 4,009 | 3,523 |
Additional Metrics
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Total Debt | 152.24 | 143.7 | 163.25 | 171.95 | 193.22 | 239.16 |
Net Cash (Debt) | 637.15 | 1,152 | 1,123 | 1,925 | 1,548 | 1,207 |
Net Cash Growth | -27.48% | 2.61% | -41.66% | 24.32% | 28.24% | 8.22% |
Net Cash Per Share | 11.71 | 20.49 | 19.37 | 32.58 | 26.17 | 20.44 |
Filing Date Shares Outstanding | 51.59 | 54.14 | 56.89 | 57.83 | 57.68 | 56.88 |
Total Common Shares Outstanding | 51.59 | 54.27 | 56.87 | 57.79 | 57.66 | 56.85 |
Working Capital | 1,412 | 1,557 | 1,605 | 2,446 | 2,012 | 1,506 |
Book Value Per Share | 68.21 | 67.75 | 63.82 | 60.06 | 52.06 | 43.75 |
Tangible Book Value | 1,943 | 2,060 | 2,011 | 2,837 | 2,395 | 1,855 |
Tangible Book Value Per Share | 37.66 | 37.96 | 35.37 | 49.10 | 41.54 | 32.63 |
Land | - | 1.34 | 1.34 | 1.34 | 1.34 | 1.34 |
Buildings | - | 57.19 | 57.19 | 54.9 | 54.63 | 55.39 |
Machinery | - | 197.43 | 186.55 | 196.89 | 198.48 | 222.39 |
Construction In Progress | - | 52.34 | 52.26 | 51.48 | 51.5 | 50.13 |
Leasehold Improvements | - | 44.38 | 39.28 | 37.19 | 32.95 | 37.83 |