FAIR VALUE MEASUREMENTS (Estimated Fair Values of the Financial Assets and Liabilities not Measured at Fair Value on a Recurring Basis) (Details) - Recurring - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2025	Dec. 31, 2024
Balance
Financial Assets:
Cash equivalents	$ 44,876	$ 22,107
Financial Liabilities:
Deferred consideration for asset acquisition	34,401	33,187
Balance \| Credit Facility 2021 \| Revolving Credit Facility
Financial Liabilities:
Borrowings under the 2021 Credit Agreement	25,000	25,000
Balance \| Money market funds
Financial Assets:
Cash equivalents	5,350	5,200
Balance \| Time deposits
Financial Assets:
Cash equivalents	39,526	16,907
Estimated Fair Value
Financial Assets:
Cash equivalents	44,876	22,107
Financial Liabilities:
Deferred consideration for asset acquisition	34,401	33,187
Estimated Fair Value \| Credit Facility 2021 \| Revolving Credit Facility
Financial Liabilities:
Borrowings under the 2021 Credit Agreement	25,000	25,000
Estimated Fair Value \| Money market funds
Financial Assets:
Cash equivalents	5,350	5,200
Estimated Fair Value \| Time deposits
Financial Assets:
Cash equivalents	39,526	16,907
Estimated Fair Value \| Level 1
Financial Assets:
Cash equivalents	5,350	5,200
Financial Liabilities:
Deferred consideration for asset acquisition	0	0
Estimated Fair Value \| Level 1 \| Credit Facility 2021 \| Revolving Credit Facility
Financial Liabilities:
Borrowings under the 2021 Credit Agreement	0	0
Estimated Fair Value \| Level 1 \| Money market funds
Financial Assets:
Cash equivalents	5,350	5,200
Estimated Fair Value \| Level 1 \| Time deposits
Financial Assets:
Cash equivalents	0	0
Estimated Fair Value \| Level 2
Financial Assets:
Cash equivalents	39,526	16,907
Financial Liabilities:
Deferred consideration for asset acquisition	34,401	33,187
Estimated Fair Value \| Level 2 \| Credit Facility 2021 \| Revolving Credit Facility
Financial Liabilities:
Borrowings under the 2021 Credit Agreement	25,000	25,000
Estimated Fair Value \| Level 2 \| Money market funds
Financial Assets:
Cash equivalents	0	0
Estimated Fair Value \| Level 2 \| Time deposits
Financial Assets:
Cash equivalents	39,526	16,907
Estimated Fair Value \| Level 3
Financial Assets:
Cash equivalents	0	0
Financial Liabilities:
Deferred consideration for asset acquisition	0	0
Estimated Fair Value \| Level 3 \| Credit Facility 2021 \| Revolving Credit Facility
Financial Liabilities:
Borrowings under the 2021 Credit Agreement	0	0
Estimated Fair Value \| Level 3 \| Money market funds
Financial Assets:
Cash equivalents	0	0
Estimated Fair Value \| Level 3 \| Time deposits
Financial Assets:
Cash equivalents	$ 0	$ 0

EPAM Systems, Inc. 10-Q