{"schema_version":"secwatch.filing_event.v1","accession":"0001352010-26-000043","form_type":"8-K","ticker":"EPAM","cik":"0001352010","company_name":"EPAM Systems, Inc.","filed_at":"2026-08-05T23:08:49+00:00","discovered_at":"2026-08-06T10:05:00.411925+00:00","generated_at":"2026-08-06T10:05:41.424934+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 Q2 revenue $1.415B (+4.5% YoY); GAAP EPS $1.97 (+26.3%); raises full-year guidance","bullets":["Revenue $1.415B, up 4.5% YoY; organic constant currency growth 3.4%.","GAAP operating margin 10.8% (up from 9.3%); non-GAAP margin 16.4% (up from 15.0%).","GAAP diluted EPS $1.97 (+26.3%); non-GAAP diluted EPS $3.38 (+22.0%).","Full-year revenue growth guidance raised to 3.2-4.2%; GAAP EPS $8.22-$8.38, non-GAAP $13.08-$13.24.","Spent $85M on share repurchases in Q2, $409M YTD."],"urls":{"canonical":"https://secwatch.observer/filing/0001352010-26-000043","json":"https://secwatch.observer/filing/0001352010-26-000043.json","markdown":"https://secwatch.observer/filing/0001352010-26-000043.md","text":"https://secwatch.observer/filing/0001352010-26-000043.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1352010/000135201026000043/0001352010-26-000043-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1352010/000135201026000043/epam-20260806.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-08-06T10:05:41.424934+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"}