{"schema_version":"secwatch.filing_event.v1","accession":"0001352010-24-000024","form_type":"8-K","ticker":"EPAM","cik":"0001352010","company_name":"EPAM Systems, Inc.","filed_at":"2024-08-08T23:59:59+00:00","discovered_at":"2026-05-14T18:03:12.757964+00:00","generated_at":"2026-05-31T10:45:04.300646+00:00","sec_items":["2.02","8.01","9.01"],"event_type":"earnings","sentiment":"neutral","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"EPAM Q2 revenue $1.147B (-2% YoY); narrows FY24 guidance; new $500M buyback","bullets":["Q2 GAAP diluted EPS $1.70 (-$0.33 YoY); non-GAAP diluted EPS $2.45 (-$0.19 YoY).","Q2 revenue $1.147B, down 2.0% YoY; organic constant currency down 2.8%.","FY24 revenue guidance narrowed to $4.590-$4.625B; GAAP EPS $7.18-$7.38, non-GAAP EPS $10.20-$10.40.","Q3 revenue guidance $1.145-$1.155B; GAAP EPS $1.75-$1.83, non-GAAP EPS $2.65-$2.73.","Board approved new $500M share repurchase program (24-month term); prior $500M program exhausted."],"urls":{"canonical":"https://secwatch.observer/filing/0001352010-24-000024","json":"https://secwatch.observer/filing/0001352010-24-000024.json","markdown":"https://secwatch.observer/filing/0001352010-24-000024.md","text":"https://secwatch.observer/filing/0001352010-24-000024.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1352010/000135201024000024/0001352010-24-000024-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1352010/000135201024000024/epam-20240808.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-31T10:45:04.300646+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}