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IMPACT OF THE INVASION OF UKRAINE | 12 Months Ended
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Dec. 31, 2025
Discontinued Operations and Disposal Groups [Abstract] |
IMPACT OF THE INVASION OF UKRAINE | IMPACT OF THE INVASION OF UKRAINE On February 24, 2022, Russian forces attacked Ukraine and its people, and through the issuance date of these financial statements, there has been no resolution to this attack. As of December 31, 2025, the Company had $59.4 million of property and equipment, net in Ukraine consisting of a building classified as construction-in-progress located in Kyiv with a net book value of $52.3 million, laptops with a net book value of $5.2 million, most of which are in the possession of employees, and various office furniture, equipment and supplies with a net book value of $1.9 million. Additionally, as of December 31, 2025, the Company had operating lease right-of-use assets located throughout Ukraine with a net book value of $3.1 million. Through the issuance date of these financial statements, the Company is not aware of any significant damage to its long-lived assets in Ukraine and the Company expects to continue to use these assets as part of its global delivery model. On March 4, 2022, the Company announced a $100 million humanitarian commitment to support its employees and their families in and displaced from Ukraine. This humanitarian commitment is in addition to donations from EPAM's clients and employees and the work of EPAM volunteers on the ground and the Company’s spending under this commitment included special cash payments to support impacted employees, financial and medical support for impacted families, and donations to third-party humanitarian organizations. During the years ended December 31, 2025, 2024 and 2023, the Company expensed $14.6 million, $13.2 million and $17.4 million, respectively, related to this commitment. Of the expensed amount for the years ended December 31, 2025, 2024 and 2023, $2.3 million, $2.4 million and $11.3 million, respectively, is classified in cost of revenues (exclusive of depreciation and amortization) and $12.3 million, $10.8 million and $6.1 million, respectively, is classified in selling, general and administrative expense in the consolidated financial statements. As of December 31, 2025, the Company has $10.1 million remaining to be expensed related to this humanitarian commitment. Following the invasion, the Company executed its business continuity plans to assist employees residing in Ukraine and the surrounding region, who were impacted by the war and geopolitical uncertainty, in relocating to other countries and to assign delivery personnel in locations outside of the region to serve in unbilled standby or backup capacities to ensure the continuity of delivery for its clients who have substantial delivery exposure to Ukraine or other delivery concerns resulting from the invasion and ongoing war. In addition to costs incurred as part of EPAM’s humanitarian commitment to Ukraine, during the years ended December 31, 2025, 2024, and 2023, the Company incurred $0.0 million, $0.8 million, and $1.8 million, respectively, related to its geographic repositioning efforts, which are classified in selling, general and administrative expenses. During the year ended December 31, 2023, the Company also incurred $9.4 million of expenses related to standby resources, which were classified in cost of revenues (exclusive of depreciation and amortization). In response to the attacks on Ukraine, EPAM announced on March 4, 2022, it would discontinue services to customers located in Russia. On July 26, 2023, the Company completed the sale of its remaining holdings in Russia to a third-party. The Company recorded a loss on sale of $25.9 million during the year ended December 31, 2023, including the recognition of the accumulated currency translation loss related to this foreign entity that was previously included in accumulated other comprehensive income (loss) in the consolidated financial statements.

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- Definition The entire disclosure related to a disposal group. Includes, but is not limited to, a discontinued operation, disposal classified as held-for-sale or disposed of by means other than sale or disposal of an individually significant component. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/205-20/tableOfContent Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 360 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/360/tableOfContent + Details
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