XML 82 R70.htm IDEA: XBRL DOCUMENT
v3.25.3

STOCKHOLDERS’ EQUITY (Schedule of Fair Value of Restricted Stock and Restricted Stock Units Vested) (Details) - Restricted Stock Units shares in Thousands | 9 Months Ended
--- | ---
Sep. 30, 2025 $ / shares shares
Service Based Awards | Equity Classified Award | Equity-Settled Award |
Number of Shares |
Unvested awards outstanding at period start (in shares) | shares | 1,212
Awards granted (in shares) | shares | 838
Awards modified (in shares) | shares | (2)
Awards vested (in shares) | shares | (376)
Awards forfeited/cancelled (in shares) | shares | (111)
Unvested awards outstanding at period end (in shares) | shares | 1,561
Weighted Average Grant Date Fair Value Per Share |
Unvested awards outstanding at period start (in usd per share) | $ / shares | $ 288.12
Awards granted (in usd per share) | $ / shares | 181.87
Awards modified (in usd per share) | $ / shares | 301.10
Awards vested (in usd per share) | $ / shares | 295.98
Awards forfeited/cancelled (in usd per share) | $ / shares | 241.32
Unvested awards outstanding at period end (in usd per share) | $ / shares | $ 232.50
Service Based Awards | Liability Classified Award | Cash-Settled Award |
Number of Shares |
Unvested awards outstanding at period start (in shares) | shares | 89
Awards granted (in shares) | shares | 52
Awards modified (in shares) | shares | 2
Awards vested (in shares) | shares | (36)
Awards forfeited/cancelled (in shares) | shares | (2)
Unvested awards outstanding at period end (in shares) | shares | 105
Weighted Average Grant Date Fair Value Per Share |
Unvested awards outstanding at period start (in usd per share) | $ / shares | $ 298.84
Awards granted (in usd per share) | $ / shares | 182.72
Awards modified (in usd per share) | $ / shares | 185.73
Awards vested (in usd per share) | $ / shares | 303.25
Awards forfeited/cancelled (in usd per share) | $ / shares | 267.29
Unvested awards outstanding at period end (in usd per share) | $ / shares | $ 239.07
Performance Based Awards | Equity Classified Award | Equity-Settled Award |
Number of Shares |
Unvested awards outstanding at period start (in shares) | shares | 62
Awards granted (in shares) | shares | 88
Awards vested (in shares) | shares | (4)
Awards forfeited/cancelled (in shares) | shares | (17)
Unvested awards outstanding at period end (in shares) | shares | 129
Weighted Average Grant Date Fair Value Per Share |
Unvested awards outstanding at period start (in usd per share) | $ / shares | $ 310.37
Awards granted (in usd per share) | $ / shares | 211.02
Awards vested (in usd per share) | $ / shares | 488.48
Awards forfeited/cancelled (in usd per share) | $ / shares | 262.18
Unvested awards outstanding at period end (in usd per share) | $ / shares | $ 244.54

X
- Definition Share-Based Compensation Arrangement by Share-Based Payment Award ,Equity Instruments Other than Options, Modified in Period + References No definition available. + Details
Name: | epam_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsModifiedInPeriod
Namespace Prefix: | epam_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | duration

X
- Definition Share-Based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Modified in Period, Weighted Average Modified Date Fair Value + References No definition available. + Details
Name: | epam_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsModifiedInPeriodWeightedAverageModifiedDateFairValue
Namespace Prefix: | epam_
Data Type: | dtr-types:perShareItemType
Balance Type: | na
Period Type: | duration

X
- Definition The number of equity-based payment instruments, excluding stock (or unit) options, that were forfeited during the reporting period. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 718 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (c)(2)(iii)(03) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2 + Details
Name: | us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod
Namespace Prefix: | us-gaap_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | duration

X
- Definition Weighted average fair value as of the grant date of equity-based award plans other than stock (unit) option plans that were not exercised or put into effect as a result of the occurrence of a terminating event. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 718 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (c)(2)(iii)(03) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2 + Details
Name: | us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:perShareItemType
Balance Type: | na
Period Type: | duration

X
- Definition The number of grants made during the period on other than stock (or unit) option plans (for example, phantom stock or unit plan, stock or unit appreciation rights plan, performance target plan). + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 718 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (c)(2)(iii)(01) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2 + Details
Name: | us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod
Namespace Prefix: | us-gaap_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | duration

X
- Definition The weighted average fair value at grant date for nonvested equity-based awards issued during the period on other than stock (or unit) option plans (for example, phantom stock or unit plan, stock or unit appreciation rights plan, performance target plan). + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 718 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (c)(2)(iii)(01) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2 + Details
Name: | us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:perShareItemType
Balance Type: | na
Period Type: | duration

X
- Definition The number of non-vested equity-based payment instruments, excluding stock (or unit) options, that validly exist and are outstanding as of the balance sheet date. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 718 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (c)(2)(i) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 718 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (c)(2)(ii) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2 + Details
Name: | us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber
Namespace Prefix: | us-gaap_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | instant

X
- Definition A roll forward is a reconciliation of a concept from the beginning of a period to the end of a period. + References No definition available. + Details
Name: | us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedRollForward
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Per share or unit weighted-average fair value of nonvested award under share-based payment arrangement. Excludes share and unit options. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 718 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (c)(2)(i) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 718 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (c)(2)(ii) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2 + Details
Name: | us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:perShareItemType
Balance Type: | na
Period Type: | instant

X
- References No definition available. + Details
Name: | us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValueRollForward
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The number of equity-based payment instruments, excluding stock (or unit) options, that vested during the reporting period. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 718 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (c)(2)(iii)(02) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2 + Details
Name: | us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod
Namespace Prefix: | us-gaap_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | duration

X
- Definition The weighted average fair value as of grant date pertaining to an equity-based award plan other than a stock (or unit) option plan for which the grantee gained the right during the reporting period, by satisfying service and performance requirements, to receive or retain shares or units, other instruments, or cash in accordance with the terms of the arrangement. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 718 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (c)(2)(iii)(02) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2 + Details
Name: | us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:perShareItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | epam_AwardMetricAxis=epam_ServicePeriodMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | epam_AwardClassificationAxis=epam_EquityClassifiedAwardMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | epam_AwardSettlementTypeAxis=epam_EquitySettledAwardMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_AwardTypeAxis=us-gaap_RestrictedStockUnitsRSUMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | epam_AwardClassificationAxis=epam_LiabilityClassifiedAwardMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | epam_AwardSettlementTypeAxis=epam_CashSettledAwardMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | epam_AwardMetricAxis=epam_PerformanceTargetsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |