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Epam Systems Inc (EPAM)
NYSE:EPAM
US Market

Epam Systems (EPAM) Ratios

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Epam Systems Ratios

EPAM's free cash flow for Q4 2025 was $0.30. For the 2025 fiscal year, EPAM's free cash flow was decreased by $ and operating cash flow was $0.10. See a summary of the company’s cash flow.
Ratios
TTM
Dec 25Dec 24Dec 23Dec 22
Liquidity Ratios
Current Ratio
2.59 2.59 2.96 4.79 3.69
Quick Ratio
2.59 2.59 2.96 4.79 3.69
Cash Ratio
1.33 1.33 1.57 3.16 2.25
Solvency Ratio
0.43 0.41 0.52 0.62 0.56
Operating Cash Flow Ratio
0.67 0.67 0.68 0.87 0.62
Short-Term Operating Cash Flow Coverage
17.62 17.62 0.00 0.00 162.22
Net Current Asset Value
$ 1.31B$ 1.31B$ 1.31B$ 2.21B$ 1.75B
Leverage Ratios
Debt-to-Assets Ratio
0.03 0.03 0.03 0.04 0.05
Debt-to-Equity Ratio
0.04 0.04 0.04 0.05 0.06
Debt-to-Capital Ratio
0.04 0.04 0.04 0.05 0.06
Long-Term Debt-to-Capital Ratio
<0.01 <0.01 <0.01 <0.01 <0.01
Financial Leverage Ratio
1.33 1.33 1.31 1.25 1.34
Debt Service Coverage Ratio
14.28 13.52 0.00 0.00 218.52
Interest Coverage Ratio
0.00 0.00 0.00 0.00 0.00
Debt to Market Cap
<0.01 <0.01 <0.01 <0.01 <0.01
Interest Debt Per Share
2.62 2.57 2.85 2.97 3.37
Net Debt to EBITDA
-1.75 -1.83 -1.67 -2.83 -2.09
Profitability Margins
Gross Profit Margin
28.26%26.55%30.68%30.57%31.88%
EBIT Margin
9.41%9.27%11.52%11.24%11.88%
EBITDA Margin
12.07%11.55%14.21%14.07%14.78%
Operating Profit Margin
9.73%9.55%11.52%10.69%11.88%
Pretax Profit Margin
9.27%9.27%12.36%11.44%10.51%
Net Profit Margin
6.92%6.92%9.61%8.89%8.69%
Continuous Operations Profit Margin
6.92%6.92%9.61%8.89%8.69%
Net Income Per EBT
74.70%74.70%77.78%77.73%82.68%
EBT Per EBIT
95.20%97.02%107.31%107.05%88.53%
Return on Assets (ROA)
7.70%7.70%9.57%9.58%10.46%
Return on Equity (ROE)
10.27%10.27%12.52%12.02%13.97%
Return on Capital Employed (ROCE)
13.53%13.28%13.86%13.52%17.57%
Return on Invested Capital (ROIC)
10.01%9.82%10.67%10.41%14.33%
Return on Tangible Assets
11.50%11.50%14.51%11.22%12.33%
Earnings Yield
5.07%3.30%3.39%2.43%2.23%
Efficiency Ratios
Receivables Turnover
4.92 4.92 4.72 5.23 5.17
Payables Turnover
70.76 72.45 73.32 101.79 106.53
Inventory Turnover
0.00 0.00 0.00 0.00 0.00
Fixed Asset Turnover
17.20 17.20 14.07 12.68 11.43
Asset Turnover
1.11 1.11 1.00 1.08 1.20
Working Capital Turnover Ratio
3.36 3.45 2.33 2.10 2.74
Cash Conversion Cycle
68.96 69.08 72.39 66.22 67.13
Days of Sales Outstanding
74.12 74.12 77.37 69.80 70.56
Days of Inventory Outstanding
0.00 0.00 0.00 0.00 0.00
Days of Payables Outstanding
5.16 5.04 4.98 3.59 3.43
Operating Cycle
74.12 74.12 77.37 69.80 70.56
Cash Flow Ratios
Operating Cash Flow Per Share
11.92 11.72 9.76 9.73 8.10
Free Cash Flow Per Share
11.15 10.96 9.20 9.24 6.68
CapEx Per Share
0.77 0.76 0.56 0.49 1.42
Free Cash Flow to Operating Cash Flow
0.94 0.94 0.94 0.95 0.82
Dividend Paid and CapEx Coverage Ratio
15.50 15.50 17.39 19.80 5.69
Capital Expenditure Coverage Ratio
15.50 15.50 17.39 19.80 5.69
Operating Cash Flow Coverage Ratio
4.56 4.56 3.43 3.27 2.40
Operating Cash Flow to Sales Ratio
0.12 0.12 0.12 0.12 0.10
Free Cash Flow Yield
8.17%5.35%3.93%3.11%2.04%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
19.49 30.32 29.47 41.23 44.77
Price-to-Sales (P/S) Ratio
1.36 2.10 2.83 3.67 3.89
Price-to-Book (P/B) Ratio
2.00 3.11 3.69 4.95 6.26
Price-to-Free Cash Flow (P/FCF) Ratio
12.08 18.69 25.42 32.19 49.09
Price-to-Operating Cash Flow Ratio
11.24 17.48 23.96 30.56 40.46
Price-to-Earnings Growth (PEG) Ratio
7.56 -2.06 2.95 -27.43 -3.18
Price-to-Fair Value
2.00 3.11 3.69 4.95 6.26
Enterprise Value Multiple
9.49 16.34 18.27 23.23 24.25
Enterprise Value
6.34B 10.30B 12.27B 15.33B 17.29B
EV to EBITDA
9.63 16.34 18.27 23.23 24.25
EV to Sales
1.16 1.89 2.60 3.27 3.58
EV to Free Cash Flow
10.35 16.81 23.29 28.70 45.20
EV to Operating Cash Flow
9.68 15.73 21.95 27.25 37.25
Tangible Book Value Per Share
37.51 36.87 35.14 49.07 41.83
Shareholders’ Equity Per Share
66.93 65.79 63.35 60.02 52.39
Tax and Other Ratios
Effective Tax Rate
0.25 0.25 0.22 0.22 0.17
Revenue Per Share
99.32 97.63 82.53 81.11 84.21
Net Income Per Share
6.87 6.76 7.93 7.21 7.32
Tax Burden
0.75 0.75 0.78 0.78 0.83
Interest Burden
0.99 1.00 1.07 1.02 0.89
Research & Development to Revenue
0.00 0.00 0.00 0.00 0.00
SG&A to Revenue
0.04 0.00 0.00 0.00 0.00
Stock-Based Compensation to Revenue
0.03 0.03 0.04 0.03 0.02
Income Quality
1.73 1.73 1.23 1.35 1.11
Currency in USD