vs

Side-by-side financial comparison of EPAM Systems (EPAM) and SOMNIGROUP INTERNATIONAL INC. (SGI). Click either name above to swap in a different company.

SOMNIGROUP INTERNATIONAL INC. is the larger business by last-quarter revenue ($1.9B vs $1.4B, roughly 1.3× EPAM Systems). EPAM Systems runs the higher net margin — 7.8% vs 7.5%, a 0.2% gap on every dollar of revenue. On growth, SOMNIGROUP INTERNATIONAL INC. posted the faster year-over-year revenue change (54.7% vs 12.8%). EPAM Systems produced more free cash flow last quarter ($268.1M vs $41.1M). Over the past eight quarters, SOMNIGROUP INTERNATIONAL INC.'s revenue compounded faster (25.3% CAGR vs 9.9%).

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.

Somnigroup International Inc. is an American manufacturer of mattresses and bedding products.

EPAM vs SGI — Head-to-Head

Bigger by revenue
SGI
SGI
1.3× larger
SGI
$1.9B
$1.4B
EPAM
Growing faster (revenue YoY)
SGI
SGI
+41.9% gap
SGI
54.7%
12.8%
EPAM
Higher net margin
EPAM
EPAM
0.2% more per $
EPAM
7.8%
7.5%
SGI
More free cash flow
EPAM
EPAM
$227.0M more FCF
EPAM
$268.1M
$41.1M
SGI
Faster 2-yr revenue CAGR
SGI
SGI
Annualised
SGI
25.3%
9.9%
EPAM

Income Statement — Q4 FY2025 vs Q4 FY2025

Metric
EPAM
EPAM
SGI
SGI
Revenue
$1.4B
$1.9B
Net Profit
$109.4M
$140.8M
Gross Margin
30.1%
44.0%
Operating Margin
10.6%
13.2%
Net Margin
7.8%
7.5%
Revenue YoY
12.8%
54.7%
Net Profit YoY
5.9%
95.8%
EPS (diluted)
$1.97
$0.71

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.

Revenue
EPAM
EPAM
SGI
SGI
Q4 25
$1.4B
$1.9B
Q3 25
$1.4B
$2.1B
Q2 25
$1.4B
$1.9B
Q1 25
$1.3B
$1.6B
Q4 24
$1.2B
$1.2B
Q3 24
$1.2B
$1.3B
Q2 24
$1.1B
$1.2B
Q1 24
$1.2B
$1.2B
Net Profit
EPAM
EPAM
SGI
SGI
Q4 25
$109.4M
$140.8M
Q3 25
$106.8M
$177.4M
Q2 25
$88.0M
$99.0M
Q1 25
$73.5M
$-33.1M
Q4 24
$103.3M
$71.9M
Q3 24
$136.3M
$130.0M
Q2 24
$98.6M
$106.1M
Q1 24
$116.2M
$76.3M
Gross Margin
EPAM
EPAM
SGI
SGI
Q4 25
30.1%
44.0%
Q3 25
29.5%
44.9%
Q2 25
28.8%
44.0%
Q1 25
26.9%
36.2%
Q4 24
30.4%
43.3%
Q3 24
34.6%
45.4%
Q2 24
29.3%
44.9%
Q1 24
28.4%
43.1%
Operating Margin
EPAM
EPAM
SGI
SGI
Q4 25
10.6%
13.2%
Q3 25
10.4%
14.8%
Q2 25
9.3%
9.6%
Q1 25
7.6%
0.8%
Q4 24
10.9%
10.6%
Q3 24
15.2%
15.5%
Q2 24
10.5%
14.0%
Q1 24
9.5%
11.1%
Net Margin
EPAM
EPAM
SGI
SGI
Q4 25
7.8%
7.5%
Q3 25
7.7%
8.4%
Q2 25
6.5%
5.3%
Q1 25
5.6%
-2.1%
Q4 24
8.3%
6.0%
Q3 24
11.7%
10.0%
Q2 24
8.6%
8.6%
Q1 24
10.0%
6.4%
EPS (diluted)
EPAM
EPAM
SGI
SGI
Q4 25
$1.97
$0.71
Q3 25
$1.91
$0.83
Q2 25
$1.56
$0.47
Q1 25
$1.28
$-0.17
Q4 24
$1.80
$0.40
Q3 24
$2.37
$0.73
Q2 24
$1.70
$0.60
Q1 24
$1.97
$0.43

Balance Sheet & Financial Strength

Snapshot of each company's liquidity, leverage and book value from the latest quarter.

Metric
EPAM
EPAM
SGI
SGI
Cash + ST InvestmentsLiquidity on hand
$1.3B
Total DebtLower is stronger
$4.6B
Stockholders' EquityBook value
$3.7B
$3.1B
Total Assets
$4.9B
$11.6B
Debt / EquityLower = less leverage
1.47×

8-quarter trend — quarters aligned by calendar period.

Cash + ST Investments
EPAM
EPAM
SGI
SGI
Q4 25
$1.3B
Q3 25
$1.2B
Q2 25
$1.0B
Q1 25
$1.2B
Q4 24
$1.3B
Q3 24
$2.1B
Q2 24
$1.8B
Q1 24
$2.0B
Total Debt
EPAM
EPAM
SGI
SGI
Q4 25
$4.6B
Q3 25
$4.5B
Q2 25
$4.8B
Q1 25
$4.9B
Q4 24
$3.7B
Q3 24
$2.2B
Q2 24
$2.4B
Q1 24
$2.5B
Stockholders' Equity
EPAM
EPAM
SGI
SGI
Q4 25
$3.7B
$3.1B
Q3 25
$3.7B
$3.0B
Q2 25
$3.7B
$2.8B
Q1 25
$3.6B
$2.7B
Q4 24
$3.6B
$559.0M
Q3 24
$3.6B
$564.5M
Q2 24
$3.4B
$411.8M
Q1 24
$3.5B
$326.6M
Total Assets
EPAM
EPAM
SGI
SGI
Q4 25
$4.9B
$11.6B
Q3 25
$4.8B
$11.4B
Q2 25
$4.7B
$11.4B
Q1 25
$4.7B
$11.3B
Q4 24
$4.8B
$6.0B
Q3 24
$4.5B
$4.6B
Q2 24
$4.2B
$4.6B
Q1 24
$4.4B
$4.6B
Debt / Equity
EPAM
EPAM
SGI
SGI
Q4 25
1.47×
Q3 25
1.51×
Q2 25
1.69×
Q1 25
1.79×
Q4 24
6.69×
Q3 24
3.95×
Q2 24
5.92×
Q1 24
7.74×

Cash Flow & Capital Efficiency

How much cash each business actually produces after reinvestment. Cash flow is harder to manipulate than net income.

Metric
EPAM
EPAM
SGI
SGI
Operating Cash FlowLast quarter
$282.9M
$99.4M
Free Cash FlowOCF − Capex
$268.1M
$41.1M
FCF MarginFCF / Revenue
19.0%
2.2%
Capex IntensityCapex / Revenue
1.1%
3.1%
Cash ConversionOCF / Net Profit
2.59×
0.71×
TTM Free Cash FlowTrailing 4 quarters
$612.7M
$633.2M

8-quarter trend — quarters aligned by calendar period.

Operating Cash Flow
EPAM
EPAM
SGI
SGI
Q4 25
$282.9M
$99.4M
Q3 25
$294.7M
$408.2M
Q2 25
$53.2M
$186.1M
Q1 25
$24.2M
$106.4M
Q4 24
$130.3M
$129.1M
Q3 24
$242.0M
$256.6M
Q2 24
$57.0M
$150.6M
Q1 24
$129.9M
$130.2M
Free Cash Flow
EPAM
EPAM
SGI
SGI
Q4 25
$268.1M
$41.1M
Q3 25
$286.4M
$360.3M
Q2 25
$43.4M
$149.4M
Q1 25
$14.8M
$82.4M
Q4 24
$114.5M
$108.2M
Q3 24
$237.0M
$240.2M
Q2 24
$52.3M
$122.1M
Q1 24
$123.2M
$98.7M
FCF Margin
EPAM
EPAM
SGI
SGI
Q4 25
19.0%
2.2%
Q3 25
20.5%
17.0%
Q2 25
3.2%
7.9%
Q1 25
1.1%
5.1%
Q4 24
9.2%
9.0%
Q3 24
20.3%
18.5%
Q2 24
4.6%
9.9%
Q1 24
10.6%
8.3%
Capex Intensity
EPAM
EPAM
SGI
SGI
Q4 25
1.1%
3.1%
Q3 25
0.6%
2.3%
Q2 25
0.7%
2.0%
Q1 25
0.7%
1.5%
Q4 24
1.3%
1.7%
Q3 24
0.4%
1.3%
Q2 24
0.4%
2.3%
Q1 24
0.6%
2.6%
Cash Conversion
EPAM
EPAM
SGI
SGI
Q4 25
2.59×
0.71×
Q3 25
2.76×
2.30×
Q2 25
0.60×
1.88×
Q1 25
0.33×
Q4 24
1.26×
1.80×
Q3 24
1.77×
1.97×
Q2 24
0.58×
1.42×
Q1 24
1.12×
1.71×

Financial Flow Comparison

Revenue → gross profit → operating profit → net profit for each company.

Revenue Breakdown by Segment

EPAM
EPAM

Segment breakdown not available.

SGI
SGI

Mattress Firm Segment$892.1M48%
Tempur Sealy North America Segment$620.5M33%
Tempur Sealy International Segment$355.8M19%

Related Comparisons