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Side-by-side financial comparison of EPAM Systems (EPAM) and SCOTTS MIRACLE-GRO CO (SMG). Click either name above to swap in a different company.

SCOTTS MIRACLE-GRO CO is the larger business by last-quarter revenue ($1.5B vs $1.4B, roughly 1.0× EPAM Systems). SCOTTS MIRACLE-GRO CO runs the higher net margin — 16.3% vs 7.8%, a 8.6% gap on every dollar of revenue. On growth, EPAM Systems posted the faster year-over-year revenue change (12.8% vs -16.9%). Over the past eight quarters, SCOTTS MIRACLE-GRO CO's revenue compounded faster (10.2% 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.

The Scotts Miracle-Gro Company is an American multinational corporation headquartered in Marysville, Ohio, where O.M. Scott began selling lawn seed in 1868. The company manufactures and sells consumer lawn, garden and pest control products, as well as soilless indoor gardening equipment. In the U.S., the company manufactures Scotts, Miracle-Gro and Ortho brands. It also markets and distributes the herbicide Roundup in the U.S. and several international markets including China.

EPAM vs SMG — Head-to-Head

Bigger by revenue
SMG
SMG
1.0× larger
SMG
$1.5B
$1.4B
EPAM
Growing faster (revenue YoY)
EPAM
EPAM
+29.7% gap
EPAM
12.8%
-16.9%
SMG
Higher net margin
SMG
SMG
8.6% more per $
SMG
16.3%
7.8%
EPAM
Faster 2-yr revenue CAGR
SMG
SMG
Annualised
SMG
10.2%
9.9%
EPAM

Income Statement — Q4 FY2025 vs Q2 FY2026

Metric
EPAM
EPAM
SMG
SMG
Revenue
$1.4B
$1.5B
Net Profit
$109.4M
$238.6M
Gross Margin
30.1%
41.8%
Operating Margin
10.6%
27.5%
Net Margin
7.8%
16.3%
Revenue YoY
12.8%
-16.9%
Net Profit YoY
5.9%
61.2%
EPS (diluted)
$1.97
$-2.00

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
SMG
SMG
Q1 26
$1.5B
Q4 25
$1.4B
$354.4M
Q3 25
$1.4B
$387.3M
Q2 25
$1.4B
$1.2B
Q1 25
$1.3B
$1.4B
Q4 24
$1.2B
$416.8M
Q3 24
$1.2B
$414.7M
Q2 24
$1.1B
$1.2B
Net Profit
EPAM
EPAM
SMG
SMG
Q1 26
$238.6M
Q4 25
$109.4M
$-125.0M
Q3 25
$106.8M
Q2 25
$88.0M
$149.1M
Q1 25
$73.5M
$217.5M
Q4 24
$103.3M
$-69.5M
Q3 24
$136.3M
Q2 24
$98.6M
$132.1M
Gross Margin
EPAM
EPAM
SMG
SMG
Q1 26
41.8%
Q4 25
30.1%
25.0%
Q3 25
29.5%
6.1%
Q2 25
28.8%
31.8%
Q1 25
26.9%
38.6%
Q4 24
30.4%
22.7%
Q3 24
34.6%
-7.1%
Q2 24
29.3%
29.5%
Operating Margin
EPAM
EPAM
SMG
SMG
Q1 26
27.5%
Q4 25
10.6%
-6.2%
Q3 25
10.4%
-38.8%
Q2 25
9.3%
18.1%
Q1 25
7.6%
24.3%
Q4 24
10.9%
-12.2%
Q3 24
15.2%
-52.1%
Q2 24
10.5%
16.6%
Net Margin
EPAM
EPAM
SMG
SMG
Q1 26
16.3%
Q4 25
7.8%
-35.3%
Q3 25
7.7%
Q2 25
6.5%
12.6%
Q1 25
5.6%
15.3%
Q4 24
8.3%
-16.7%
Q3 24
11.7%
Q2 24
8.6%
11.0%
EPS (diluted)
EPAM
EPAM
SMG
SMG
Q1 26
$-2.00
Q4 25
$1.97
$-2.16
Q3 25
$1.91
$-2.58
Q2 25
$1.56
$2.54
Q1 25
$1.28
$3.72
Q4 24
$1.80
$-1.21
Q3 24
$2.37
$-4.21
Q2 24
$1.70
$2.28

Balance Sheet & Financial Strength

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

Metric
EPAM
EPAM
SMG
SMG
Cash + ST InvestmentsLiquidity on hand
$1.3B
$6.2M
Total DebtLower is stronger
$2.3B
Stockholders' EquityBook value
$3.7B
Total Assets
$4.9B
$3.4B
Debt / EquityLower = less leverage

8-quarter trend — quarters aligned by calendar period.

Cash + ST Investments
EPAM
EPAM
SMG
SMG
Q1 26
$6.2M
Q4 25
$1.3B
$8.3M
Q3 25
$1.2B
$36.6M
Q2 25
$1.0B
$51.1M
Q1 25
$1.2B
$16.9M
Q4 24
$1.3B
$9.8M
Q3 24
$2.1B
$71.6M
Q2 24
$1.8B
$279.9M
Total Debt
EPAM
EPAM
SMG
SMG
Q1 26
$2.3B
Q4 25
Q3 25
$2.1B
Q2 25
Q1 25
Q4 24
Q3 24
$2.2B
Q2 24
Stockholders' Equity
EPAM
EPAM
SMG
SMG
Q1 26
Q4 25
$3.7B
$-500.6M
Q3 25
$3.7B
$-357.5M
Q2 25
$3.7B
$-170.9M
Q1 25
$3.6B
$-290.1M
Q4 24
$3.6B
$-479.5M
Q3 24
$3.6B
$-390.6M
Q2 24
$3.4B
$-146.2M
Total Assets
EPAM
EPAM
SMG
SMG
Q1 26
$3.4B
Q4 25
$4.9B
$3.0B
Q3 25
$4.8B
$2.7B
Q2 25
$4.7B
$3.1B
Q1 25
$4.7B
$3.5B
Q4 24
$4.8B
$3.2B
Q3 24
$4.5B
$2.9B
Q2 24
$4.2B
$3.5B

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
SMG
SMG
Operating Cash FlowLast quarter
$282.9M
Free Cash FlowOCF − Capex
$268.1M
FCF MarginFCF / Revenue
19.0%
Capex IntensityCapex / Revenue
1.1%
Cash ConversionOCF / Net Profit
2.59×
TTM Free Cash FlowTrailing 4 quarters
$612.7M

8-quarter trend — quarters aligned by calendar period.

Operating Cash Flow
EPAM
EPAM
SMG
SMG
Q1 26
Q4 25
$282.9M
$-370.4M
Q3 25
$294.7M
$174.1M
Q2 25
$53.2M
$454.4M
Q1 25
$24.2M
$188.1M
Q4 24
$130.3M
$-445.3M
Q3 24
$242.0M
$118.5M
Q2 24
$57.0M
$588.0M
Free Cash Flow
EPAM
EPAM
SMG
SMG
Q1 26
Q4 25
$268.1M
$-390.4M
Q3 25
$286.4M
$131.2M
Q2 25
$43.4M
$437.5M
Q1 25
$14.8M
$179.8M
Q4 24
$114.5M
$-474.6M
Q3 24
$237.0M
$101.9M
Q2 24
$52.3M
$574.8M
FCF Margin
EPAM
EPAM
SMG
SMG
Q1 26
Q4 25
19.0%
-110.2%
Q3 25
20.5%
33.9%
Q2 25
3.2%
36.8%
Q1 25
1.1%
12.7%
Q4 24
9.2%
-113.9%
Q3 24
20.3%
24.6%
Q2 24
4.6%
47.8%
Capex Intensity
EPAM
EPAM
SMG
SMG
Q1 26
Q4 25
1.1%
5.6%
Q3 25
0.6%
11.1%
Q2 25
0.7%
1.4%
Q1 25
0.7%
0.6%
Q4 24
1.3%
7.0%
Q3 24
0.4%
4.0%
Q2 24
0.4%
1.1%
Cash Conversion
EPAM
EPAM
SMG
SMG
Q1 26
Q4 25
2.59×
Q3 25
2.76×
Q2 25
0.60×
3.05×
Q1 25
0.33×
0.86×
Q4 24
1.26×
Q3 24
1.77×
Q2 24
0.58×
4.45×

Financial Flow Comparison

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

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