XML 45 R33.htm IDEA: XBRL DOCUMENT
v3.25.3

LEASES (Tables) | 9 Months Ended
--- | ---
Sep. 30, 2025
Leases [Abstract] |
Schedule of Components of Lease Cost | During the three and nine months ended September 30, 2025 and 2024, the components of lease cost were as follows:
|  |  |  | Three Months Ended September 30, |  | Nine Months Ended September 30,
|  | Income Statement Classification |  | 2025 |  | 2024 |  | 2025 |  | 2024
Operating lease cost |  | Selling, general and administrative expenses |  | $ | 11,859 |  |  | $ | 10,893 |  |  | $ | 35,343 |  |  | $ | 32,579 |
Variable lease cost |  | Selling, general and administrative expenses |  | 3,112 |  |  | 2,913 |  |  | 9,287 |  |  | 7,981 |
Short-term lease cost |  | Selling, general and administrative expenses |  | 1,237 |  |  | 881 |  |  | 3,445 |  |  | 2,787 |
Total lease cost |  |  |  | $ | 16,208 |  |  | $ | 14,687 |  |  | $ | 48,075 |  |  | $ | 43,347 |
Schedule of Supplemental Cash Flow Information | Supplemental cash flow information related to leases for the three and nine months ended September 30, 2025 and 2024 was as follows:
|  | Three Months Ended September 30, |  | Nine Months Ended September 30,
|  | 2025 |  | 2024 |  | 2025 |  | 2024
Cash paid for amounts included in the measurement of lease liabilities: |  |  |  |  |  |  |  |
Operating cash flows used for operating leases |  | $ | 12,703 |  |  | $ | 11,683 |  |  | $ | 37,349 |  |  | $ | 34,308 |
Right-of-use assets obtained in exchange for lease obligations: |  |  |  |  |  |  |  |
Operating leases |  | $ | 251 |  |  | $ | 837 |  |  | $ | 8,621 |  |  | $ | 11,823 |
Non-cash net increase due to lease modifications: |  |  |  |  |  |  |  |
Operating lease right-of-use assets |  | $ | 4,048 |  |  | $ | 5,103 |  |  | $ | 8,039 |  |  | $ | 11,342 |
Operating lease liabilities |  | $ | 4,045 |  |  | $ | 5,245 |  |  | $ | 8,015 |  |  | $ | 11,376 |
Schedule of Weighted Average Lease Terms and Discount Rates | Weighted average remaining lease term and discount rate as of September 30, 2025 and 2024 were as follows:
|  | As of September 30, 2025 |  | As of September 30, 2024
Weighted average remaining lease term, in years: |  |  |  |
Operating leases |  | 3.9 |  | 4.6
Weighted average discount rate: |  |  |  |
Operating leases |  | 4.8 | % |  | 4.3 | %
Schedule of Maturity of Operating Lease Liabilities | As of September 30, 2025, operating lease liabilities will mature as follows:
Year ending December 31, |  | Lease Payments
2025 (excluding nine months ended September 30, 2025) |  | $ | 12,154 |
2026 |  | 42,959 |
2027 |  | 32,538 |
2028 |  | 25,754 |
2029 |  | 15,021 |
Thereafter |  | 13,235 |
Total lease payments |  | 141,661 |
Less: imputed interest |  | (11,480) |
Total |  | $ | 130,181 |

X
- Definition Tabular disclosure of the weighted average remaining lease terms and discount rates for operating and finance leases + References No definition available. + Details
Name: | epam_ScheduleOfWeightedAverageRemainingLeaseTermsAndDiscountRatesTableTextBlock
Namespace Prefix: | epam_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of lessee's lease cost. Includes, but is not limited to, interest expense for finance lease, amortization of right-of-use asset for finance lease, operating lease cost, short-term lease cost, variable lease cost and sublease income. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 842 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 4 -Publisher FASB -URI https://asc.fasb.org/1943274/2147478964/842-20-50-4 + Details
Name: | us-gaap_LeaseCostTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

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

X
- Definition Tabular disclosure of undiscounted cash flows of lessee's operating lease liability. Includes, but is not limited to, reconciliation of undiscounted cash flows to operating lease liability recognized in statement of financial position. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 842 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 6 -Publisher FASB -URI https://asc.fasb.org/1943274/2147478964/842-20-50-6 + Details
Name: | us-gaap_LesseeOperatingLeaseLiabilityMaturityTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of supplemental cash flow information for the periods presented. + References No definition available. + Details
Name: | us-gaap_ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration