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EPAM SystemsEPAM -0.20%74 Current Ratio is 2.67 as of Mar. 2026, which is 39% below its 10-year median of 4.38. GuruFocus rates EPAM with a GF Score™ of 74/100 and a GF Value™ of $258.23 (Significantly Undervalued). The stock has 3 warning signs investors should review. Among 2,875 Software companies, EPAM Systems ranks better than 68.87% on this metric.
The current ratio is a liquidity ratio that measures a company's ability to pay short-term obligations. It is calculated as a company's Total Current Assets divides by its Total Current Liabilities. EPAM Systems's current ratio for the quarter that ended in Mar. 2026 was 2.67.
EPAM Systems has a current ratio of 2.67. It generally indicates good short-term financial strength.
The historical rank and industry rank for EPAM Systems's Current Ratio or its related term are showing as below:
EPAM'
s Current Ratio Range Over the Past 10 Years
Min: 2.59 Med: 4.38 Max: 6.23
Current: 2.67
During the past 13 years, EPAM Systems's highest Current Ratio was 6.23. The lowest was 2.59. And the median was 4.38.
EPAM's Current Ratio is ranked better than 68.87% of 2875
companies
in the Software industry
Industry Median: 1.81
vs EPAM: 2.67
EPAM Systems (NYSE:EPAM) Current Ratio Explanation
The current ratio can give a sense of the efficiency of a company's operating cycle or its ability to turn its product into cash. Companies that have trouble getting paid on their receivables or have long inventory turnover can run into liquidity problems because they are unable to alleviate their obligations. Because business operations differ in each industry, it is always more useful to compare companies within the same industry.
Acceptable current ratios vary from industry to industry and are generally between 1 and 3 for healthy businesses.
The higher the current ratio, the more capable the company is of paying its obligations. A ratio under 1 suggests that the company would be unable to pay off its obligations if they came due at that point. While this shows the company is not in good financial health, it does not necessarily mean that it will go bankrupt - as there are many ways to access financing - but it is definitely not a good sign.
If all other things were equal, a creditor, who is expecting to be paid in the next 12 months, would consider a high current ratio to be better than a low current ratio, because a high current ratio means that the company is more likely to meet its liabilities which fall due in the next 12 months.
EPAM Systems Current Ratio Related Terms
EPAM Systems Current Ratio Historical Data
* Premium members only.
The historical data trend for EPAM Systems's Current Ratio 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.
For the Information Technology Services subindustry, EPAM Systems's Current Ratio, along with its competitors' market caps and Current Ratio data, can be viewed below:
* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.
EPAM Systems Current Ratio vs Software Industry
For the Software industry and Technology sector, EPAM Systems's Current Ratio distribution charts can be found below:
* The bar in red indicates where EPAM Systems's Current Ratio falls into.
* 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 (EPAM) has a Current Ratio of 2.67 as of Mar. 2026. This is 39% below median its historical median of 4.38. Over the past decade, EPAM Systems' Current Ratio has ranged from 2.59 to 6.23. According to the industry distribution chart, EPAM Systems ranks #895 out of 2875 companies in the Software industry, placing it in the top 31.1%.
Is EPAM Systems' Current Ratio too high?
EPAM Systems' current Current Ratio of 2.67 is 39% below median its 10-year median of 4.38. Over the past 10 years, this metric has ranged from a low of 2.59 to a high of 6.23. The Software industry median Current Ratio is 1.81. EPAM Systems' value of 2.67 is 47.5% above this industry median. Based on the distribution chart, EPAM Systems ranks #895 out of 2875 companies in the Software industry, which is above the industry midpoint. 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 Ratio compare to EXLS and SAIC?
According to the Software industry distribution chart, EPAM Systems ranks #895 out of 2875 companies for Current Ratio. This puts EPAM Systems in the upper half of its industry. The industry median Current Ratio is 1.81. EPAM Systems' value of 2.67 is 47.5% above this benchmark. Historically, EPAM Systems' own Current Ratio has ranged from 2.59 to 6.23 over the past decade. While the company's 10-year median is 4.38 vs. the industry median of 1.81, EPAM Systems has consistently been above the industry average. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Current Ratio for a Software company?
The median Current Ratio among Software companies is 1.81, based on 2,875 companies in the industry. Companies in the top quartile (top 25%) have a Current Ratio significantly above this median, while those in the bottom quartile fall well below. However, Current Ratio should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. EPAM Systems's current Current Ratio of 2.67 is 47.5% above the industry median. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Current Ratio mean?
A high Current Ratio can signal that a stock is expensive relative to its fundamentals. For the Software industry, the median Current Ratio is 1.81 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. EPAM Systems's current Current Ratio is 2.67, which is 39% below median its own 10-year median of 4.38. 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 $258.23, compared to a current price of $89.22 — trading 65.4% below its estimated fair value. The current Current Ratio is 2.67, which is 39% below median its 10-year median of 4.38 and 47.5% above the Software industry median of 1.81. 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 Ratio calculated?
Current Ratio is calculated from a company's financial statements. For EPAM Systems (EPAM), the current Current Ratio is 2.67 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 $89.22 is trading 65.4% below its estimated GF Value™ of $258.23.
GuruFocus considers EPAM Systems to be Significantly Undervalued.
Key valuation signals for EPAM:
Current Ratio: 2.67 (39% below median its 10-year median of 4.38)
GF Value™: $258.23 vs. price of $89.22 (65.4% below fair value)
Industry Position: 47.5% above the Software median (#895 of 2875)
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 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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