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EPAMEPAM Systems, Inc.
$111.54$5.8B
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  4. Financial Ratios

EPAM Systems, Inc. (EPAM) Financial Ratios

Latest Ratios: P/E Ratio 16.6x · EV/EBITDA 7.2x · ROE 10.3%. (2009–2025 historical series)

Income StatementBalance SheetCash FlowRatios
AnnualQuarterly

EPAM Valuation Multiples

Price-based multiples — how expensive the stock is relative to earnings, sales, book value, and cash flow

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Market Cap$5.8B$11.5B$13.6B$17.6B$19.4B$39.5B$20.9B$12.2B$6.6B$5.9B$3.4B
Enterprise Value$4.7B$10.4B$12.4B$15.7B$17.9B$38.3B$19.9B$11.6B$5.8B$5.3B$3.1B
P/E Ratio →16.6030.4929.8242.1246.2382.0263.9946.8327.3681.3934.39
P/S Ratio1.072.112.873.754.0210.517.885.333.574.072.95
P/B Ratio1.713.133.735.066.4615.8210.567.675.216.064.38
P/FCF9.5118.8025.7232.8950.7085.6844.0465.0325.8235.6825.26
P/OCF8.9017.5924.2531.2341.7868.9838.4742.5622.5030.2420.76

P/E links to full P/E history page with 30-year chart

EPAM EV Ratios

Enterprise-value multiples — capital-structure-neutral measures of total business value

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
EV / Revenue—1.902.633.353.7110.187.485.043.163.692.66
EV / EBITDA7.2416.0518.5124.7725.1155.6739.1128.6220.6426.5519.64
EV / EBIT8.9720.5121.2829.7935.3071.5252.4338.1823.7230.9323.08
EV / FCF—16.9223.5929.4046.8183.0541.8261.4522.8932.3122.77

EPAM Profitability

Margins and return-on-capital ratios measuring operating efficiency

Margins

Full margin charts and quarterly trend are on the Earnings History page

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Gross Margin26.5%26.5%30.7%30.6%31.9%33.9%34.9%35.1%35.6%36.5%36.5%
Operating Margin9.6%9.6%11.5%10.7%11.9%14.4%14.3%13.2%13.3%11.9%11.5%
Net Profit Margin6.9%6.9%9.6%8.9%8.7%12.8%12.3%11.4%13.0%5.0%8.6%

Return on Capital

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
ROE10.3%10.3%12.8%12.9%15.3%21.5%18.3%18.3%21.5%8.3%14.2%
ROA7.8%7.8%10.0%10.0%11.1%15.4%13.2%13.5%16.8%6.7%11.6%
ROIC15.5%15.5%19.8%24.1%30.7%36.7%30.8%31.5%39.5%30.1%22.5%
ROCE13.3%13.3%14.3%14.4%19.0%21.6%18.4%18.9%20.3%18.4%18.3%

EPAM Leverage & Debt

Solvency and debt-coverage ratios — lower is generally safer

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Debt / Equity0.040.040.040.050.060.100.130.170.020.030.03
Debt / EBITDA0.220.220.240.270.270.350.520.650.090.120.16
Net Debt / Equity—-0.31-0.31-0.54-0.50-0.48-0.53-0.42-0.59-0.57-0.43
Net Debt / EBITDA-1.78-1.78-1.67-2.94-2.09-1.76-2.08-1.67-2.64-2.77-2.15
Debt / FCF—-1.88-2.13-3.49-3.89-2.62-2.22-3.58-2.93-3.37-2.49
Interest Coverage—————309.85—————

Net cash position: cash ($1.3B) exceeds total debt ($144M)

EPAM Liquidity & Efficiency

Short-term solvency ratios and asset-utilisation metrics

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Current Ratio2.592.592.964.793.692.974.113.814.565.315.56
Quick Ratio2.592.592.964.793.692.974.113.814.565.315.54
Cash Ratio1.331.331.573.252.331.892.972.422.933.223.12
Asset Turnover—1.111.001.081.201.070.981.021.141.161.25
Inventory Turnover——————————307.16
Days Sales Outstanding—74.1277.3769.8070.5674.6868.7779.2079.6988.6182.84

EPAM Shareholder Yields

Earnings, FCF, buyback, and dividend yields — total returns to shareholders

Dividends

Full dividend history and growth charts are on the Dividend History page

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Dividend Yield———————————
Payout Ratio———————————

Total Shareholder Return Metrics

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Earnings Yield6.0%3.3%3.4%2.4%2.2%1.2%1.6%2.1%3.7%1.2%2.9%
FCF Yield10.5%5.3%3.9%3.0%2.0%1.2%2.3%1.5%3.9%2.8%4.0%
Buyback Yield11.4%5.7%2.9%0.9%0.0%0.0%0.0%0.0%0.0%0.0%0.0%
Total Shareholder Yield11.4%5.7%2.9%0.9%0.0%0.0%0.0%0.0%0.0%0.0%0.0%
Shares Outstanding—$56M$58M$59M$59M$59M$58M$58M$57M$55M$53M

Key Metrics

Growth RegimeAccelerating
ProfitabilityModerate
Balance SheetHealthy
Cash FlowMixed
Top Statement Risk

Geopolitical and AI margin pressure

Verified Source

Metrics are mathematically derived from official filings.

SEC 10-K (2026Q2)

Margin Recovery Amid Structural Shift

EPAM's gross margin rebounded to 30.4% in Q2 2026 from 25.6% in Q1, but remains below the 34.6% peak in Q3 2024, indicating ongoing delivery footprint transition, per reported quarterly data.

The sequential margin recovery suggests improved utilization and pricing, yet the structural decline from the 2024 peak reflects the higher-cost geographic mix and wage inflation. Operating margin at 10.8% in Q2 2026 is still below the 15.2% seen in Q3 2024, implying that the cost base has not fully normalized. Investors should monitor whether the 30% gross margin level becomes the new baseline or if further recovery is achievable as the delivery footprint stabilizes.

Return on Capital Compresses on Asset Growth

ROIC fell to 4.1% in Q2 2026 from 7.7% in Q3 2024, while ROE declined to 3.0% from 3.9%, reflecting margin compression and a larger capital base, as per financial statements.

The decline in ROIC is driven by both lower operating margins and increased invested capital, partly from acquisitions (goodwill rose to $1.2B). The asset-light model typically supports high returns, but the current sub-5% ROIC is well below the historical double-digit levels, suggesting that the company is in a period of capital deployment that has yet to yield returns. If margins stabilize and revenue growth accelerates, ROIC could recover, but the current trajectory indicates a temporary dip in capital efficiency.

Working Capital Swings Distort Cash Conversion

DSO rose to 79 days in Q2 2026 from 71 days a year earlier, while DPO remained at 4 days, indicating a lengthening cash conversion cycle and potential collection issues, based on reported figures.

The increase in DSO suggests that clients are taking longer to pay, which contributed to the negative operating cash flow in Q1 and Q2 2026 despite positive net income. The extremely low DPO (4 days) indicates EPAM pays suppliers almost immediately, offering no working capital buffer. This combination makes cash flow highly sensitive to revenue timing; investors should watch whether DSO stabilizes or continues to climb, as it directly impacts free cash flow generation.

Minimal Debt Masks Strategic Flexibility

EPAM's debt-to-equity ratio stands at 0.04 with D/EBITDA of 0.83, indicating negligible leverage and strong interest coverage, though interest coverage data is unavailable, per balance sheet data.

The balance sheet is exceptionally conservative, with total debt of $152.2M against $3.5B equity, providing ample capacity for strategic investments or buybacks. However, the aggressive share repurchase program ($409M in H1 2026) funded partly by cash reserves suggests management is confident in future cash flows, but the negative FCF in recent quarters raises questions about sustainability. The low leverage is a positive, but investors should monitor whether the buyback pace continues if cash generation remains weak.

Liquidity Buffer Compresses but Remains Adequate

Current ratio fell to 2.75 in Q2 2026 from 3.17 a year earlier, with cash at $789.4M, still covering over five quarters of operating expenses, as reported in financial statements.

The decline in the current ratio is driven by lower cash balances due to buybacks and negative FCF, but the absolute liquidity position remains strong. The quick ratio equals the current ratio at 2.75, indicating no inventory dependence, which is typical for a services firm. Under a severe stress scenario, EPAM could sustain operations for over a year without additional revenue, but the trend warrants monitoring if cash continues to decline.

Misapplied P/E on Cyclical Earnings

The trailing P/E of 14.96 and forward P/E of 7.71 may mislead investors because EPAM's earnings are volatile due to FX, relocation costs, and AI-driven demand shifts, per valuation data.

The forward P/E of 7.71 appears cheap, but it relies on analyst estimates that may not fully capture the margin pressure from geographic diversification and AI automation. A more appropriate metric is EV/EBITDA (6.34), which normalizes for depreciation and capital structure, but even this fails to adjust for stock-based compensation, which is a significant expense. Investors should use a normalized earnings figure that excludes one-time relocation costs and SBC to assess true earning power, as the reported P/E may understate the cost of talent retention.

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Includes 30+ ratios · 17 years · Updated daily

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EPAM — Frequently Asked Questions

Quick answers to the most common questions about buying EPAM stock.

What is EPAM Systems, Inc.'s P/E ratio?

EPAM Systems, Inc.'s current P/E ratio is 16.6x. The historical average is 43.6x. This places it at the 7th percentile of its historical range.

What is EPAM Systems, Inc.'s EV/EBITDA?

EPAM Systems, Inc.'s current EV/EBITDA is 7.2x. This enterprise value multiple compares the company's total value (equity + debt - cash) to its EBITDA. The historical average is 25.3x.

What is EPAM Systems, Inc.'s ROE?

EPAM Systems, Inc.'s return on equity (ROE) is 10.3%. The historical average is 25.8%.

Is EPAM stock overvalued?

Based on historical data, EPAM Systems, Inc. is trading at a P/E of 16.6x. This is at the 7th percentile of its historical P/E range. Compare with industry peers and growth rates for a complete picture.

What are EPAM Systems, Inc.'s profit margins?

EPAM Systems, Inc. has 26.5% gross margin and 9.6% operating margin.

How much debt does EPAM Systems, Inc. have?

EPAM Systems, Inc.'s Debt/EBITDA ratio is 0.2x, indicating low leverage. A ratio below 2x is generally considered financially healthy.