{"filing":{"accession_number":"0001352010-26-000043","cik":"0001352010","ticker":"EPAM","company_name":"EPAM Systems, Inc.","form":"8-K","filing_date":"2026-08-06","report_date":"2026-08-06","primary_document":"epam-20260806.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1352010/000135201026000043/epam-20260806.htm"},"events":[{"id":25713,"run_id":23336,"accession_number":"0001352010-26-000043","anchor_item_number":"2.02","event_type":"earnings_release","event_domain":"financial","is_material":true,"confidence":0.98,"summary":"EPAM issued a press release on August 6, 2026 disclosing its second quarter 2026 financial results, including revenues of $1.415 billion (up 4.5% YoY), GAAP diluted EPS of $1.97 (up 26.3% YoY), and updated full-year and third-quarter guidance. The filing explicitly states this is Item 2.02 disclosure with the press release attached as Exhibit 99.1, which is the standard format for earnings releases. The disclosure includes detailed financial statements and forward guidance, making it material to investors' assessment of the company's financial performance and outlook.","company_name":"EPAM Systems, Inc.","ticker":"EPAM","filing_date":"2026-08-06","form":"8-K","submitted_at":null,"items":[{"id":26612,"accession_number":"0001352010-26-000043","item_number":"2.02","item_title":"Results of Operations and Financial Condition.","event_type":"earnings_release","event_domain":"financial","is_material":true,"confidence":0.98,"reasoning":"EPAM issued a press release on August 6, 2026 disclosing its second quarter 2026 financial results, including revenues of $1.415 billion (up 4.5% YoY), GAAP diluted EPS of $1.97 (up 26.3% YoY), and updated full-year and third-quarter guidance. The filing explicitly states this is Item 2.02 disclosure with the press release attached as Exhibit 99.1, which is the standard format for earnings releases. The disclosure includes detailed financial statements and forward guidance, making it material to investors' assessment of the company's financial performance and outlook.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-09T02:24:45.225600+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":26612,"accession_number":"0001352010-26-000043","item_number":"2.02","item_title":"Results of Operations and Financial Condition.","event_type":"earnings_release","event_domain":"financial","is_material":true,"confidence":0.98,"reasoning":"EPAM issued a press release on August 6, 2026 disclosing its second quarter 2026 financial results, including revenues of $1.415 billion (up 4.5% YoY), GAAP diluted EPS of $1.97 (up 26.3% YoY), and updated full-year and third-quarter guidance. The filing explicitly states this is Item 2.02 disclosure with the press release attached as Exhibit 99.1, which is the standard format for earnings releases. The disclosure includes detailed financial statements and forward guidance, making it material to investors' assessment of the company's financial performance and outlook.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-09T02:24:45.225600+00:00","company_name":"EPAM Systems, Inc.","ticker":"EPAM","filing_date":"2026-08-06"}]}