CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) - USD ($) $ in Thousands	Sep. 30, 2025	Dec. 31, 2024
Current assets
Cash and cash equivalents	$ 1,239,136	$ 1,286,267
Trade receivables and contract assets, net of allowance of $4,481 and $5,612, respectively	1,130,496	1,002,175
Prepaid and other current assets	154,408	137,806
Total current assets	2,524,040	2,426,248
Property and equipment, net	198,821	207,667
Operating lease right-of-use assets, net	123,439	128,244
Intangible assets, net	419,806	436,418
Goodwill	1,208,912	1,181,575
Deferred tax assets	235,318	269,799
Other noncurrent assets	132,964	100,522
Total assets	4,843,300	4,750,473
Current liabilities
Accounts payable	42,981	44,702
Accrued compensation and benefits expenses	543,738	484,952
Accrued expenses and other current liabilities	188,591	201,356
Income taxes payable, current	19,492	50,395
Operating lease liabilities, current	40,460	39,634
Total current liabilities	835,262	821,039
Long-term debt	25,036	25,194
Operating lease liabilities, noncurrent	89,721	98,426
Deferred tax liabilities, noncurrent	96,956	92,362
Other noncurrent liabilities	69,482	82,301
Total liabilities	1,116,457	1,119,322
Commitments and contingencies (Note 15)
Stockholders’ equity
Common stock, $0.001 par value; 160,000 shares authorized; 55,214 shares issued and outstanding at September 30, 2025, and 56,869 shares issued and outstanding at December 31, 2024	55	57
Additional paid-in capital	1,329,512	1,190,222
Retained earnings	2,384,297	2,555,796
Accumulated other comprehensive income/(loss)	12,397	(116,864)
Total EPAM Systems, Inc. stockholders’ equity	3,726,261	3,629,211
Noncontrolling interest in consolidated subsidiaries	582	1,940
Total equity	3,726,843	3,631,151
Total liabilities and equity	$ 4,843,300	$ 4,750,473