EPAM Systems Inc.: 10-K Risk Factor Changes

2024 vs 2023  ·  SEC EDGAR  ·  2026-05-22
Other years: 2026 vs 2025 · 2025 vs 2024
⚠ AI-Generated

The summary below was generated by an AI language model and may contain errors or omissions. All other content on this page is deterministically extracted from the original SEC EDGAR filing.

EPAM Systems removed its COVID-19 pandemic risk disclosure while adding a new risk focused on generative AI adoption and workforce deployment, reflecting the company's shift from pandemic-related concerns to technology transformation priorities. Eleven substantive modifications to existing risks indicate heightened focus on industry concentration, labor cost pressures, and financial hedging vulnerabilities, suggesting management's reassessment of ongoing operational challenges in an evolving competitive landscape.

✓ Deterministic extraction — no AI-generated data

Classification is based on semantic text similarity scoring and may include approximations. “No match” means no high-confidence textual match was found — not necessarily that a section was removed.

1
New Risks
1
Removed
11
Modified
22
Unchanged
🟢 New in Current Filing If we are unable to keep pace with the adoption and use of generative AI technology in our business and effectively implement generative AI in our workforce planning and deployment, we could become less competitive in our industry. 🔒
🔴 No Match in Current Filing Our results of operations have been adversely affected and could in the future be materially adversely affected by the COVID-19 pandemic. 🔒
🟡 Modified Our revenues are highly dependent on a limited number of industries, and any decrease in demand for outsourced services in these industries could reduce our revenues and adversely affect our results of operations. 🔒
🟡 Modified Increases in wages, equity compensation, and other compensation expenses could prevent us from sustaining our competitive advantage, increase our costs, and result in dilution to our stockholders. 🔒
🟡 Modified Our hedging program is subject to counterparty default risk. 🔒
🟡 Modified We may face intellectual property infringement claims that could be time-consuming and costly to defend. If we fail to defend ourselves against such claims, we may lose significant intellectual property rights and may be unable to continue providing our existing services. 🔒
🟡 Modified Our operations in emerging markets subject us to greater economic, financial, and banking risks than we would face in more developed markets. 🔒
🟡 Modified Changes in privacy and data protection regulations could expose us to risks of noncompliance and costs associated with compliance. 🔒
🟡 Modified Development and deployment of measures to protect our information security or that of our customers may be inadequate and could adversely affect our results of operations. 🔒
🟡 Modified Undetected software design defects, errors or failures may result in loss of business or in liabilities that could materially adversely affect our business. 🔒
🟡 Modified We may be unable to effectively manage our growth or achieve anticipated growth, which could place significant strain on our management, systems, resources, and results of operations. 🔒
🟡 Modified The focus on environmental, social and governance topics, including commitments and disclosures we have made and may need to make, may result in additional operational costs and negative reputational impacts. 🔒
🟡 Modified Security breach and other disruption to our network security that compromise our information will expose us to liability and would cause our business and reputation to suffer. 🔒
13 changes in this historical filing

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