EPAM (EPAM Systems) Current Accrued Expense: $224 Mil (As of Mar. 2026)

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EPAM EPAM Systems Inc EPAM
74 GF Score
Price $106.89
GF Value $258.63
Valuation Significantly Undervalued
! 3 Warning Signs
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What is EPAM Systems Current Accrued Expense?

EPAM Systems EPAM +6.46% 74 Current Accrued Expense is $224 Mil as of Mar. 2026. GuruFocus rates EPAM with a GF Score™ of 74/100 and a GF Value™ of $258.63 (Significantly Undervalued). The stock has 3 warning signs investors should review.

EPAM Systems's Current Accrued Expense for the quarter that ended in Mar. 2026 was $224 Mil.

EPAM Systems's quarterly Current Accrued Expense declined from Sep. 2025 ($189 Mil) to Dec. 2025 ($15 Mil) but then increased from Dec. 2025 ($15 Mil) to Mar. 2026 ($224 Mil).

EPAM Systems's annual Current Accrued Expense increased from Dec. 2023 ($10 Mil) to Dec. 2024 ($15 Mil) and increased from Dec. 2024 ($15 Mil) to Dec. 2025 ($15 Mil).

EPAM Systems Current Accrued Expense Historical Data

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The historical data trend for EPAM Systems's Current Accrued Expense can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

EPAM Systems Current Accrued Expense Chart

EPAM Systems Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Current Accrued Expense
Get a 7-Day Free Trial Premium Member Only Premium Member Only 9.41 18.01 9.65 14.66 15.41

EPAM Systems Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Current Accrued Expense Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 174.37 184.64 188.59 15.41 224.17
EPAM
74GF Score
EPAM Systems Inc EPAM
Current Accrued Expense is just one metric. See GF Score™, valuation, warning signs, and more.
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EPAM Systems Current Accrued Expense Calculation

Current Accrued Expense is the expense incurred during the accounting period, but not required to be paid until a later date. It includes compensation, interest, pensions and all other miscellaneous accruals reported by the company.

What does a Current Accrued Expense of $224 Mil mean?
EPAM Systems (EPAM) has a Current Accrued Expense of $224 Mil as of Mar. 2026. Current Accrued Expense records the total amount of accrued expenses. View historical data on EPAM Systems and its competitors.
Is EPAM Systems' Current Accrued Expense too high?
EPAM Systems' current Current Accrued Expense is $224 Mil. Overall, EPAM Systems has a GF Score™ of 74/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does EPAM Systems' Current Accrued Expense compare to SAIC and EXLS?
EPAM Systems' Current Accrued Expense of $224 Mil can be compared against companies in the Software industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Current Accrued Expense for a Software company?
A good Current Accrued Expense depends on the Software industry context. However, Current Accrued Expense should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Current Accrued Expense mean?
A high Current Accrued Expense can signal that a stock is expensive relative to its fundamentals. Current Accrued Expense records the total amount of accrued expenses. View historical data on EPAM Systems and its competitors. EPAM Systems's current Current Accrued Expense is $224 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is EPAM Systems stock overvalued right now?
Based on GuruFocus' analysis, EPAM Systems (EPAM) is currently considered Significantly Undervalued. The stock's GF Value™ is $258.63, compared to a current price of $106.89 — trading 58.7% below its estimated fair value. The current Current Accrued Expense is $224 Mil. EPAM Systems' overall GF Score™ is 74/100 with 3 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Current Accrued Expense calculated?
Current Accrued Expense is calculated from a company's financial statements. For EPAM Systems (EPAM), the current Current Accrued Expense is $224 Mil as of Mar. 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Is EPAM Systems (EPAM) Overvalued in 2026?

Based on GuruFocus' analysis, EPAM Systems stock appears to be undervalued. The current stock price of $106.89 is trading 58.7% below its estimated GF Value™ of $258.63. GuruFocus considers EPAM Systems to be Significantly Undervalued.

Key valuation signals for EPAM:

  • Current Accrued Expense: $224 Mil
  • GF Value™: $258.63 vs. price of $106.89 (58.7% below fair value)
  • GF Score™: 74/100 with 3 warning signs

No single metric tells the full story. See the EPAM stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

EPAM Systems Business Description

Address 41 University Drive, Suite 202, Newtown, PA, USA, 18940
EPAM Systems is a global IT services firm with a focus on platform engineering, software development, and consulting services. The company used to host large engineer bases in Ukraine, Belarus, and Russia, but it now delivers from various locations across different continents. EPAM's largest market is North America, which represents approximately 60% of revenue.
74GF Score

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Current Accrued Expense is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

$106.89
Price
$258.63
GF Value