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Side-by-side financial comparison of EPAM Systems (EPAM) and INSPERITY, INC. (NSP). Click either name above to swap in a different company.
INSPERITY, INC. is the larger business by last-quarter revenue ($1.7B vs $1.4B, roughly 1.2× EPAM Systems). On growth, EPAM Systems posted the faster year-over-year revenue change (12.8% vs 3.4%). EPAM Systems produced more free cash flow last quarter ($268.1M vs $246.0M). Over the past eight quarters, EPAM Systems's revenue compounded faster (9.9% CAGR vs -3.8%).
EPAM Systems, Inc. is an American company that specializes in software engineering services, digital platform engineering, and digital product design, operating out of Newtown, Pennsylvania. EPAM is a founding member of the MACH Alliance.
Insperity, Inc., previously known as Administaff, Inc., is a professional employer organization (PEO) headquartered in Kingwood, an area of Houston, Texas, USA. Insperity provides human resources and administrative services to small and medium-sized businesses. Since 2004, the company has been title sponsor of a professional golf tournament on the Champions Tour, previously known as the Administaff Small Business Classic.
EPAM vs NSP — Head-to-Head
Income Statement — Q4 FY2025 vs Q4 FY2025
| Metric | | |
|---|---|---|
| Revenue | $1.4B | $1.7B |
| Net Profit | $109.4M | — |
| Gross Margin | 30.1% | 10.3% |
| Operating Margin | 10.6% | -2.8% |
| Net Margin | 7.8% | — |
| Revenue YoY | 12.8% | 3.4% |
| Net Profit YoY | 5.9% | — |
| EPS (diluted) | $1.97 | $-0.87 |
Green = leading value per metric. Periods may differ when fiscal calendars don't align.
8-Quarter Revenue & Profit Trend
Side-by-side quarterly history. Quarters aligned by calendar period so offset fiscal years line up.
| Q4 25 | $1.4B | $1.7B | ||
| Q3 25 | $1.4B | $1.6B | ||
| Q2 25 | $1.4B | $1.7B | ||
| Q1 25 | $1.3B | $1.9B | ||
| Q4 24 | $1.2B | $1.6B | ||
| Q3 24 | $1.2B | $1.6B | ||
| Q2 24 | $1.1B | $1.6B | ||
| Q1 24 | $1.2B | $1.8B |
| Q4 25 | $109.4M | — | ||
| Q3 25 | $106.8M | $-20.0M | ||
| Q2 25 | $88.0M | $-5.0M | ||
| Q1 25 | $73.5M | $51.0M | ||
| Q4 24 | $103.3M | — | ||
| Q3 24 | $136.3M | $3.0M | ||
| Q2 24 | $98.6M | $18.0M | ||
| Q1 24 | $116.2M | $79.0M |
| Q4 25 | 30.1% | 10.3% | ||
| Q3 25 | 29.5% | 12.0% | ||
| Q2 25 | 28.8% | 13.4% | ||
| Q1 25 | 26.9% | 16.6% | ||
| Q4 24 | 30.4% | 13.5% | ||
| Q3 24 | 34.6% | 14.7% | ||
| Q2 24 | 29.3% | 16.2% | ||
| Q1 24 | 28.4% | 19.1% |
| Q4 25 | 10.6% | -2.8% | ||
| Q3 25 | 10.4% | -1.5% | ||
| Q2 25 | 9.3% | -0.4% | ||
| Q1 25 | 7.6% | 3.7% | ||
| Q4 24 | 10.9% | -0.9% | ||
| Q3 24 | 15.2% | 0.1% | ||
| Q2 24 | 10.5% | 1.4% | ||
| Q1 24 | 9.5% | 6.0% |
| Q4 25 | 7.8% | — | ||
| Q3 25 | 7.7% | -1.2% | ||
| Q2 25 | 6.5% | -0.3% | ||
| Q1 25 | 5.6% | 2.7% | ||
| Q4 24 | 8.3% | — | ||
| Q3 24 | 11.7% | 0.2% | ||
| Q2 24 | 8.6% | 1.1% | ||
| Q1 24 | 10.0% | 4.4% |
| Q4 25 | $1.97 | $-0.87 | ||
| Q3 25 | $1.91 | $-0.53 | ||
| Q2 25 | $1.56 | $-0.14 | ||
| Q1 25 | $1.28 | $1.35 | ||
| Q4 24 | $1.80 | $-0.21 | ||
| Q3 24 | $2.37 | $0.07 | ||
| Q2 24 | $1.70 | $0.48 | ||
| Q1 24 | $1.97 | $2.08 |
Balance Sheet & Financial Strength
Snapshot of each company's liquidity, leverage and book value from the latest quarter.
| Metric | | |
|---|---|---|
| Cash + ST InvestmentsLiquidity on hand | $1.3B | $682.0M |
| Total DebtLower is stronger | — | — |
| Stockholders' EquityBook value | $3.7B | $46.0M |
| Total Assets | $4.9B | $2.2B |
| Debt / EquityLower = less leverage | — | — |
8-quarter trend — quarters aligned by calendar period.
| Q4 25 | $1.3B | $682.0M | ||
| Q3 25 | $1.2B | $521.0M | ||
| Q2 25 | $1.0B | $511.0M | ||
| Q1 25 | $1.2B | $684.0M | ||
| Q4 24 | $1.3B | $1.2B | ||
| Q3 24 | $2.1B | $596.0M | ||
| Q2 24 | $1.8B | $850.0M | ||
| Q1 24 | $2.0B | $801.0M |
| Q4 25 | $3.7B | $46.0M | ||
| Q3 25 | $3.7B | $87.0M | ||
| Q2 25 | $3.7B | $112.0M | ||
| Q1 25 | $3.6B | $119.0M | ||
| Q4 24 | $3.6B | $97.0M | ||
| Q3 24 | $3.6B | $125.0M | ||
| Q2 24 | $3.4B | $142.0M | ||
| Q1 24 | $3.5B | $140.0M |
| Q4 25 | $4.9B | $2.2B | ||
| Q3 25 | $4.8B | $2.0B | ||
| Q2 25 | $4.7B | $2.0B | ||
| Q1 25 | $4.7B | $2.1B | ||
| Q4 24 | $4.8B | $2.6B | ||
| Q3 24 | $4.5B | $1.9B | ||
| Q2 24 | $4.2B | $2.1B | ||
| Q1 24 | $4.4B | $2.1B |
Cash Flow & Capital Efficiency
How much cash each business actually produces after reinvestment. Cash flow is harder to manipulate than net income.
| Metric | | |
|---|---|---|
| Operating Cash FlowLast quarter | $282.9M | $255.0M |
| Free Cash FlowOCF − Capex | $268.1M | $246.0M |
| FCF MarginFCF / Revenue | 19.0% | 14.7% |
| Capex IntensityCapex / Revenue | 1.1% | 0.5% |
| Cash ConversionOCF / Net Profit | 2.59× | — |
| TTM Free Cash FlowTrailing 4 quarters | $612.7M | $-309.0M |
8-quarter trend — quarters aligned by calendar period.
| Q4 25 | $282.9M | $255.0M | ||
| Q3 25 | $294.7M | $-11.0M | ||
| Q2 25 | $53.2M | $-79.0M | ||
| Q1 25 | $24.2M | $-443.0M | ||
| Q4 24 | $130.3M | $619.0M | ||
| Q3 24 | $242.0M | $-150.0M | ||
| Q2 24 | $57.0M | $20.0M | ||
| Q1 24 | $129.9M | $31.0M |
| Q4 25 | $268.1M | $246.0M | ||
| Q3 25 | $286.4M | $-20.0M | ||
| Q2 25 | $43.4M | $-86.0M | ||
| Q1 25 | $14.8M | $-449.0M | ||
| Q4 24 | $114.5M | $606.0M | ||
| Q3 24 | $237.0M | $-164.0M | ||
| Q2 24 | $52.3M | $14.0M | ||
| Q1 24 | $123.2M | $26.0M |
| Q4 25 | 19.0% | 14.7% | ||
| Q3 25 | 20.5% | -1.2% | ||
| Q2 25 | 3.2% | -5.2% | ||
| Q1 25 | 1.1% | -24.1% | ||
| Q4 24 | 9.2% | 37.6% | ||
| Q3 24 | 20.3% | -10.5% | ||
| Q2 24 | 4.6% | 0.9% | ||
| Q1 24 | 10.6% | 1.4% |
| Q4 25 | 1.1% | 0.5% | ||
| Q3 25 | 0.6% | 0.6% | ||
| Q2 25 | 0.7% | 0.4% | ||
| Q1 25 | 0.7% | 0.3% | ||
| Q4 24 | 1.3% | 0.8% | ||
| Q3 24 | 0.4% | 0.9% | ||
| Q2 24 | 0.4% | 0.4% | ||
| Q1 24 | 0.6% | 0.3% |
| Q4 25 | 2.59× | — | ||
| Q3 25 | 2.76× | — | ||
| Q2 25 | 0.60× | — | ||
| Q1 25 | 0.33× | -8.69× | ||
| Q4 24 | 1.26× | — | ||
| Q3 24 | 1.77× | -50.00× | ||
| Q2 24 | 0.58× | 1.11× | ||
| Q1 24 | 1.12× | 0.39× |
Financial Flow Comparison
Revenue → gross profit → operating profit → net profit for each company.
Revenue Breakdown by Segment
EPAM
Segment breakdown not available.
NSP
| Northeast | $455.0M | 27% |
| West | $339.0M | 20% |
| Southwest | $317.0M | 19% |
| Central | $299.0M | 18% |
| Southeast | $241.0M | 14% |
| Other Revenues | $17.0M | 1% |
