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Jun 30, 2023

EPAM Q2 2023 Earnings Report

Reported results for the second quarter ended June 30, 2023.

Key Takeaways

EPAM's second-quarter revenues reached $1.170 billion, a 2.1% year-over-year decrease. GAAP diluted EPS was $2.03, and non-GAAP diluted EPS was $2.64. The company narrows its full-year revenue expectations to $4.650 billion to $4.700 billion.

Revenues decreased to $1.170 billion, a year-over-year decrease of 2.1%.

GAAP income from operations was $144.3 million, an increase of 55.2% compared to the second quarter of 2022.

Non-GAAP income from operations was $190.8 million, an increase of 7.5% compared to the second quarter of 2022.

GAAP diluted EPS was $2.03, an increase of $1.71 compared to the second quarter of 2022.

Total Revenue
$1.17B
Previous year: $1.2B
-2.1%
EPS
$2.64
Previous year: $2.38
+10.9%
Gross Profit
$361M
Previous year: $349M
+3.7%
Cash and Equivalents
$1.78B
Previous year: $1.29B
+37.4%
Free Cash Flow
$82.2M
Previous year: $59.4M
+38.4%
Total Assets
$4.09B
Previous year: $3.56B
+14.9%

EPAM

EPAM

Forward Guidance

EPAM expects revenues to be between $1.140 billion and $1.150 billion for the third quarter. GAAP diluted EPS is expected to be in the range of $1.62 to $1.70, and non-GAAP diluted EPS is expected to be in the range of $2.52 to $2.60.

Positive Outlook

  • Revenue to be between $1.140 billion and $1.150 billion
  • GAAP income from operations to be in the range of 10% to 11% of revenues
  • Non-GAAP income from operations to be in the range of 15.5% to 16.5% of revenues
  • GAAP effective tax rate to be approximately 24.0%
  • Non-GAAP effective tax rate to be approximately 23.0%

Challenges Ahead

  • Revenue reflects a year-over-year decline of 7% at the midpoint of the range
  • Revenue on an organic constant currency basis excluding the impact of the exit from Russia will decline approximately 9% at the midpoint of the range
  • GAAP income from operations includes an expected loss on the sale of its Russia operations of $18.4 million
  • GAAP diluted EPS will be in the range of $1.62 to $1.70 for the quarter
  • Non-GAAP diluted EPS will be in the range of $2.52 to $2.60 for the quarter