EPAM Systems (EPAM) FY2025 10-K Annual Report

Filed: Feb 26, 2026
Information Technology
Services-Computer Programming ServicesSEC EDGAR

EPAM Systems (EPAM) 10-K annual report for fiscal year 2025, filed with SEC EDGAR on Feb 26, 2026. This page provides AI-powered analysis including business overview, management discussion & analysis (MD&A), risk factors, and key financial data such as revenue, net income, gross margin, operating margin, and return on equity (ROE) extracted from XBRL.

EPAM Systems FY2025 10-K Analysis

Business Overview

  • Global IT services firm delivering end-to-end digital engineering, cloud, and AI-enabled transformation; increasingly positioning as "AI-native" solutions provider
  • EPAM AI/RUN™ platform and DIALX Lab™ initiative highlighted as key AI delivery vehicles; "end-to-end AI-native transformation" cited as primary strategic focus this year
  • India surpassed all other locations as largest delivery hub with ~12,200 professionals, adding ~2,150 since Dec 2024; total headcount grew to ~62,850 from ~61,200
  • Revenue concentration declining: top 5 clients fell to 13.7% of revenue (vs 15.8% in 2024), top 10 to 21.6% (vs 23.4%), reflecting deliberate client base diversification
  • Ukraine delivery workforce essentially flat at ~8,750 vs 8,764 a year prior, notable stability despite ongoing war now entering its fourth year

Management Discussion & Analysis

  • Revenue $5.457B, up 15.4% YoY; organic growth ~5%, acquisitions (NEORIS, First Derivative) added 9.2%, FX tailwind +1.3%
  • Operating margin 9.5% vs 11.5%; net margin 6.9% vs 9.6%; cost of revenues rose to 71.2% vs 69.3% of revenue
  • Best segment: Europe +23.1% revenue to $2.291B; worst: Americas operating margin contracted to 16.5% vs 18.9%, profit down $19.3M
  • Operating cash flow $654.9M vs $559.2M; capex $42.2M; share buybacks $660.6M vs $398.0M; no dividends; cash $1.296B
  • Key risks: Ukraine war ongoing, effective tax rate rose to 25.3% vs 22.2%, $10.1M humanitarian commitment remaining; management confident liquidity sufficient 12+ months

Risk Factors

  • ~14,100 personnel in Ukraine/Belarus as of Dec 31, 2025; ongoing Russia-Ukraine war threatens operations, facilities, and service delivery
  • OFAC sanctions and anti-bribery laws (FCPA equivalent) create compliance exposure across operations in Belarus, Ukraine, Kazakhstan, and other emerging markets
  • AI-driven tools enabling clients to self-develop software internally, reducing demand for EPAM's core IT services and pressuring pricing
  • Belarus High-Technologies Park tax exemption (full income/VAT exemption until 2049) at risk if Belarus policy changes, threatening cost structure
  • Key-person dependency on senior executives with no guarantee of effective succession; non-compete enforceability uncertain across multiple jurisdictions

EPAM Systems FY2025 Key Financial Metrics
XBRL

Revenue

$5.5B

+15.4% YoY

Net Income

$378M

-16.9% YoY

Operating Margin

9.5%

-199bp YoY

Net Margin

6.9%

-269bp YoY

ROE

10.3%

-225bp YoY

Total Assets

$4.9B

+3.2% YoY

EPS (Diluted)

$6.72

-14.3% YoY

Operating Cash Flow

$655M

+17.1% YoY

Source: XBRL data from EPAM Systems FY2025 10-K filing on SEC EDGAR. All figures in USD.

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