| 2026-02-26 | Entity | State or Country of Incorporation |
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| 2026-02-26 | EPAM Systems Albania SHPK | Albania |
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| 2026-02-26 | EPAM Systems Argentina S.R.L. | Argentina |
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| 2026-02-26 | Vates S.A. | Argentina |
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| 2026-02-26 | Neoris Argentina S.A. | Argentina |
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| 2026-02-26 | Neoris One Argentina S.A. | Argentina |
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| 2026-02-26 | Neoris Consulting Argentina S.A. | Argentina |
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| 2026-02-26 | EPAM Systems LLC | Armenia |
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| 2026-02-26 | EPAM Systems (Australia) Pty. Ltd. | Australia |
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| 2026-02-26 | First Derivative (Aus) Pty Ltd | Australia |
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| 2026-02-26 | EPAM Systems Austria GmbH | Austria |
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| 2026-02-26 | "EPAM Systems" Limited Liability Company | Azerbaijan |
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| 2026-02-26 | EPAM Information Corporate Systems FPUE | Belarus |
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| 2026-02-26 | EPAM Systems FLLC | Belarus |
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| 2026-02-26 | EPAM Systems Belgium Srl | Belgium |
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| 2026-02-26 | EPAM SYSTEMS.BE SRL | Belgium |
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| 2026-02-26 | EPAM Systems Brazil LTDA. | Brazil |
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| 2026-02-26 | Neoris do Brasil Ltda. | Brazil |
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| 2026-02-26 | J8 Corp | British Virgin Islands |
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| 2026-02-26 | EPAM Systems Bulgaria EOOD | Bulgaria |
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| 2026-02-26 | EPAM Systems Canada, ULC | Canada |
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| 2026-02-26 | First Derivatives Canada Inc. | Canada |
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| 2026-02-26 | EPAM Systems Chile SpA | Chile |
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| 2026-02-26 | Vates Chile SPA | Chile |
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| 2026-02-26 | Neoris Chile Ltda. | Chile |
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| 2026-02-26 | Guangzhou EPAM Systems Co., Ltd. | China |
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| 2026-02-26 | EPAM Systems (Suzhou) Co., Ltd. | China |
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| 2026-02-26 | Suzhou Evelo Technology Company Limited | China |
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| 2026-02-26 | EPAM Systems (Shenzhen) Co. Ltd. | China |
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| 2026-02-26 | EPAM Systems (Suzhou) Co., Ltd. | China – Beijing Branch |
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| 2026-02-26 | EPAM Systems (Suzhou) Co., Ltd. | China – Chengdu Branch |
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| 2026-02-26 | EPAM Systems (Shenzhen) Co., Ltd. | China – Shanghai Branch |
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| 2026-02-26 | EPAM Systems Colombia S.A.S | Colombia |
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| 2026-02-26 | Neoris Colombia S.A.S. | Colombia |
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| 2026-02-26 | Lynxus Solutions S.A.S. | Colombia |
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| 2026-02-26 | EPAM Systems d.o.o. | Croatia |
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| 2026-02-26 | EPAM Systems (Cyprus) Limited | Cyprus |
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| 2026-02-26 | EPAM Solutions (Cyprus) Limited | Cyprus |
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| 2026-02-26 | EPAM Systems (Czech Republic) s.r.o. | Czech Republic |
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| 2026-02-26 | Odysseus Data Services s.r.o. | Czech Republic |
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| 2026-02-26 | Neoris Czech Republic S.R.O. | Czech Republic |
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| 2026-02-26 | EPAM Systems ApS | Denmark |
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| 2026-02-26 | EPAM Systems Dominicana SRL | Dominican Republic |
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| 2026-02-26 | Neoris-Ecuador S.A.S. | Ecuador |
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| 2026-02-26 | EPAM France SAS | France |
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| 2026-02-26 | EPAM Systems (Georgia) LLC | Georgia |
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| 2026-02-26 | COREtransform GmbH | Germany |
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| 2026-02-26 | Emakina.DE GmbH i.L. | Germany |
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| 2026-02-26 | EPAM Systems GmbH | Germany |
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| 2026-02-26 | test IO GmbH | Germany |
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| 2026-02-26 | EPAM SYSTEMS HELLAS SINGLE MEMBER PRIVATE COMPANY | Greece |
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| 2026-02-26 | EPAM Systems Guernsey Limited | Guernsey |
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| 2026-02-26 | EPAM Systems (Hong Kong) Limited | Hong Kong |
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| 2026-02-26 | First Derivative (Hong Kong) Limited | Hong Kong |
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| 2026-02-26 | EPAM Systems Kft | Hungary |
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| 2026-02-26 | Neoris Consulting & Information Technology Services LLC | Hungary |
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| 2026-02-26 | EPAM Systems India Private Limited | India |
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| 2026-02-26 | Emakina (INDIA) Private Limited | India |
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| 2026-02-26 | Neoris Consulting Services India Private Ltd. | India |
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| 2026-02-26 | EPAM Systems (Ireland) Limited | Ireland |
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| 2026-02-26 | First Derivative (Ireland) Limited | Ireland |
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| 2026-02-26 | Naya P.A.I. Technologies Ltd. | Israel |
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| 2026-02-26 | WhiteHat Cyber Labs Ltd. | Israel |
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| 2026-02-26 | WhiteHat Ltd. | Israel |
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| 2026-02-26 | EPAM Systems Italy S.r.l. | Italy |
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| 2026-02-26 | EPAM Systems Japan G.K. | Japan |
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| 2026-02-26 | First Derivatives Japan Co., Limited | Japan |
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| 2026-02-26 | LLP EPAM Kazakhstan | Kazakhstan |
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| 2026-02-26 | Limited Liability Partnership “EPAM Solutions” | Kazakhstan |
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| 2026-02-26 | EPAM Systems LLC | Kyrgyzstan |
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| 2026-02-26 | EPAM Systems SIA | Latvia |
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| 2026-02-26 | Emakina Lb. S.A.L. | Lebanon |
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| 2026-02-26 | EPAM Sistemos, UAB | Lithuania |
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| 2026-02-26 | UAB "EPAM SISTEMOS" Kauno Branch | Lithuania-Kauno Branch |
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| 2026-02-26 | JUST BI Sdn Bhd | Malaysia |
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| 2026-02-26 | Ricston Limited | Malta |
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| 2026-02-26 | EPAM Systems Mexico S. de R.L. de C.V. | Mexico |
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| 2026-02-26 | S4N Mexico S.C. | Mexico |
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| 2026-02-26 | Neoris de Mexico S. de R.L. de C.V. | Mexico |
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| 2026-02-26 | EPAM Systems Montenegro d.o.o. | Montenegro |
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| 2026-02-26 | EPAM Systems Netherlands BV | Netherlands |
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| 2026-02-26 | Neoris BV | Netherlands |
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| 2026-02-26 | S4N Panama SRL | Panama |
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| 2026-02-26 | Neoris Peru S.A.C. | Peru |
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| 2026-02-26 | EPAM Systems Philippines | Philippines |
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| 2026-02-26 | EPAM Systems (Poland) sp z.o.o. | Poland |
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| 2026-02-26 | PolSource sp. z.o.o. | Poland |
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| 2026-02-26 | First Derivatives Poland S.P. Z.o.o | Poland |
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| 2026-02-26 | EPAM Systems Portugal, Unipessoal Lda. | Portugal |
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| 2026-02-26 | Emakina Branch QFC | Qatar |
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| 2026-02-26 | EPAM Systems WLL | Qatar |
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| 2026-02-26 | EPAM Systems International SRL | Romania |
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| 2026-02-26 | EPAM Systems Limited Company | Saudi Arabia |
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| 2026-02-26 | EPAM Systems d.o.o. Beograd | Serbia |
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| 2026-02-26 | Emakina Asia PTE Ltd | Singapore |
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| 2026-02-26 | EPAM Systems PTE Ltd. | Singapore |
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| 2026-02-26 | First Derivatives Pte. Ltd | Singapore |
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| 2026-02-26 | EPAM System s.r.o. | Slovak Republic |
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| 2026-02-26 | Emakina ZA Proprietary Limited | South Africa |
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| 2026-02-26 | FIRST DERIVATIVES SOUTH AFRICA PROPRIETARY LIMITED | South Africa |
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