{"schema_version":"secwatch.filing_event.v1","accession":"0001352010-24-000041","form_type":"8-K","ticker":"EPAM","cik":"0001352010","company_name":"EPAM Systems, Inc.","filed_at":"2024-11-07T23:59:59+00:00","discovered_at":"2026-05-14T18:03:08.239311+00:00","generated_at":"2026-05-30T03:22:53.236035+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"EPAM Q3 revenue up 1.3% YoY to $1.168B; GAAP EPS $2.37; raises full-year outlook","bullets":["GAAP diluted EPS $2.37 (+43.6% YoY); non-GAAP diluted EPS $3.12 (+14.3%).","Q3 revenue $1.168B (+1.3% reported); organic constant currency down 0.3% ex-Russia exit.","Full-year revenue guidance raised to $4.685B-$4.695B; GAAP EPS now $7.78-$7.86.","Acquisition of NEORIS completed Nov 1, adding ~4,800 professionals; Q4 includes 4.7% inorganic revenue.","Poland R&D incentive provided $52M benefit in Q3; expects recurring benefits in Q4 and beyond."],"urls":{"canonical":"https://secwatch.observer/filing/0001352010-24-000041","json":"https://secwatch.observer/filing/0001352010-24-000041.json","markdown":"https://secwatch.observer/filing/0001352010-24-000041.md","text":"https://secwatch.observer/filing/0001352010-24-000041.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1352010/000135201024000041/0001352010-24-000041-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1352010/000135201024000041/epam-20241107.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-30T03:22:53.236035+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"}