INDEX / DIRECTORY / EPIC GAMES / ECONOMIC

Epic Games ECONOMIC

ECONOMIC AUDIT UPDATED 2026-09-22
Economic Score 2.50 /10 D Epic Games - BDS-1000 208
Economic 2.50

Evidence-only forensic audit. Scoring happens downstream - see the main dossier for the composite assessment.

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Supply Chain & Sourcing Relationships

No public evidence identified of Epic procuring physical goods from Israeli agricultural exporters, using an Israeli importer-of-record entity, conducting seasonal-produce procurement, or sourcing Israeli-origin physical products indirectly 1, 2.

Israel3D describes itself as an “official marketer and distributor” in Israel for Epic’s Twinmotion software and directs Fortnite enquiries to Epic, indicating a claimed third-party local marketing and distribution channel for digital architectural-visualisation software 3. No Epic-issued reseller agreement, official partner-directory listing, commercial terms, or sales-volume disclosure was located to independently corroborate that claimed authorisation 3.

No public evidence identified of Epic sales, services, contracts, or customers linked to settlements in the West Bank, East Jerusalem, or the Golan Heights 3.

Product Origin, Labeling & Regulatory Compliance

Epic’s business is principally digital game, software, and online-service provision rather than identified physical-product manufacturing 4, 5.

No public evidence identified of settlement-origin physical products, country-of-origin disputes, customs or DEFRA findings, or an Epic policy addressing sourcing or labelling of goods from occupied territories 3, 5.

Israel’s Trademark Office lists Epic Games, Inc. as owner of trademark case 351810, identifies its Cary, North Carolina address, records a U.S. filing reference dated 29 September 2021, and lists Dr. Shlomo Cohen & Co. in Bnei Brak as the Israeli address for service 6. The trademark record evidences Israeli trademark representation and registration activity, not an Israeli Epic subsidiary or operating office 6.

Investment, Capital & Financial Exposure

Epic stated in 2021 and 2022 that it had one class of common stock and remained controlled by founder and CEO Tim Sweeney 7, 8.

Tencent announced in 2012 that it had agreed to acquire a minority stake in U.S.-based Epic Games, Inc. while Epic would continue operating independently 9. A 2021 federal court order found that Tencent then held approximately 37% of Epic and had two board seats, while Sweeney was Epic’s controlling shareholder and board chair 10.

Epic’s Q2 2024 U.S. lobbying disclosure identified Tencent Holdings Limited, through listed intermediary entities, as a foreign entity holding a 35.1% ownership interest in Epic 11. The U.S. Department of Justice reported in December 2024 that two Tencent-appointed Epic directors resigned and Tencent relinquished its unilateral right to appoint Epic directors or observers, while remaining a minority shareholder 12.

Epic’s April 2022 announcement described a US$2 billion funding round comprising announced US$1 billion investments each from Sony and KIRKBI, subject at that point to customary closing conditions and regulatory approvals 8. Sony reported completing an approximately US$1 billion investment in Epic Games, Inc. through Sony Corporation of America on 2 June 2022 13.

Disney’s fiscal-year 2025 Form 10-K records an 8% interest in Epic Games, Inc., valued at US$1.6 billion at both 28 September 2024 and 27 September 2025 14. Epic’s April 2026 corporate-disclosure statement says it has no parent company and that Tencent Holdings Limited and The Walt Disney Company each own more than 10% of Epic stock, without providing exact percentages 15.

No public evidence identified of an Epic-controlled Israeli operating-company acquisition, Israeli factory, data centre, logistics facility, R&D centre, accelerator, Israel-focused fund holding, Israeli sovereign-bond holding, or Preferred Technology Enterprise status 5, 6.

Operational Presence & Market Activity

Epic identifies itself as an American company founded in 1991, headquartered at 620 Crossroads Boulevard in Cary, North Carolina 4. Its current privacy policy identifies Epic Games, Inc. as headquartered in Cary and describes “Epic” as Epic Games, Inc. and its subsidiaries or affiliates providing Epic services 5.

Epic currently supports Israeli shekel pricing 1. Epic announced Israeli-shekel support among six newly added Epic Games Store local currencies on 26 August 2020, but that announcement does not disclose Israeli revenue, local staff, tax registration, or an Israeli operating entity 16.

Epic’s privacy policy identifies Psyonix LLC, Harmonix Music Systems, Inc., Aquiris Game Studio LLC, Life on Air Inc., Epic Games Commerce GmbH, and Epic Games Entertainment International GmbH as responsible for specified services 5. The policy identifies Swiss entities for specified non-U.S. services but does not identify an Israeli Epic entity 5.

No public evidence identified of Epic-operated Israeli offices, support centres, warehouses, retail locations, or a disclosed Israeli workforce figure 5.

Corporate Structure & Foundational Ties

EPIC GAMES UK LTD is an active UK private company incorporated on 26 October 1993, with a London registered office and SIC classifications for computer-game publishing and software development 17. Companies House records Epic Games Organization Limited as the active person with significant control of Epic Games UK Ltd from 21 November 2025, with more than 75% of shares and voting rights and authority to appoint or remove directors 18.

The same UK filing records Tim Sweeney as a ceased person with significant control of Epic Games UK Ltd from 21 November 2025 and Tencent Holdings Ltd as a ceased PSC from 7 April 2016 18. These UK-subsidiary PSC entries do not establish the current ownership of Epic Games, Inc. 18.

Epic announced that Harmonix joined the company on 23 November 2021, while the announcement and reviewed privacy policy do not state acquisition consideration or ownership percentage 19, 5.

No public evidence identified that Epic was founded or incorporated in Israel, has Israeli tax residency or state ownership, is beneficially controlled by Israeli capital, has Israeli government appointees, or holds an Israeli critical-infrastructure designation 5, 6.

Profit Repatriation & Economic Contribution

Epic is privately held, and the reviewed materials do not provide audited consolidated accounts, a comprehensive current cap table, country-level revenue, employee, subsidiary, tax, customer, procurement, or Israel-specific profit-flow disclosures 7, 8, 5.

No public evidence identified of Israel-specific Epic revenue, taxable profits, dividends, royalties, repatriated earnings, payroll, capital expenditure, or tax contribution 1, 5.

Epic’s Q2 2024 U.S. lobbying disclosure reported US$300,000 in lobbying expenses on consumer protection, privacy, online safety and security, mobile-app-store competition, antitrust, and specified U.S. digital-policy legislation 11. Israel, Palestine, settlements, and U.S. Israel policy were not listed among the issues in that filing 11.

A document-scoped review found no Epic Games mention in the specified UN, OHCHR, DBIO, PAX, Who Profits, Human Rights Watch, Amnesty, Al-Haq, KLP, BDS, and insurance materials, including the UN Special Rapporteur’s 2025 report and OHCHR’s 2025 settlement-business database update 20, 21. This result is limited to the enumerated documents and does not establish absence from unsearched databases, historical editions, non-public conduct, or future reporting 20, 21.

No public evidence identified of an Epic contract with the IDF, Israeli Ministry of Defense, a settlement municipality, or an Israeli defence prime, or of Israel-specific reservist-pay, charitable-matching, or device-distribution arrangements 3, 5.

Footnotes

  1. https://www.epicgames.com/help/c-41804731/a19941800 ↩ ↩2 ↩3

  2. https://legal.epicgames.com/epicgames/privacy-policy ↩

  3. https://www.israel3d.co.il/software/epic/ ↩ ↩2 ↩3 ↩4 ↩5

  4. https://www.epicgames.com/site/about ↩ ↩2

  5. https://legal.epicgames.com/epicgames/privacy-policy ↩ ↩2 ↩3 ↩4 ↩5 ↩6 ↩7 ↩8 ↩9 ↩10 ↩11 ↩12

  6. https://trademarks.justice.gov.il/TradeMarkSearch/ReportView?TMCaseNo=351810 ↩ ↩2 ↩3 ↩4

  7. https://www.epicgames.com/site/news/announcing-a-1-billion-funding-round-to-support-epics-long-term-vision-for-the-metaverse ↩ ↩2

  8. https://www.epicgames.com/site/news/sony-and-kirkbi-invest-in-epic-games-to-build-the-future-of-digital-entertainment ↩ ↩2 ↩3

  9. https://static.www.tencent.com/storage/uploads/2019/11/09/b0963ae0fe5736d1d2b1e7fd2bebb57f.pdf ↩

  10. https://docs.justia.com/cases/federal/district-courts/california/candce/4:2020cv05640/364265/812 ↩

  11. https://lda.gov/filings/public/filing/3212442f-a1d5-4549-9b01-7590b6ea03c0/print/ ↩ ↩2 ↩3

  12. https://www.justice.gov/archives/opa/pr/tencent-removes-two-directors-epic-games-and-relinquishes-its-right-unilaterally-appoint ↩

  13. https://www.sony.com/en/SonyInfo/IR/news/20220602_E.pdf ↩

  14. https://investors.thewaltdisneycompany.com/files/doc_financials/2025/q4/260ff65f-d9fa-4231-948e-d6e9b4a593f3.pdf ↩

  15. https://cdn2.unrealengine.com/epic-games-opposition-to-motion-to-stay-mandate-f1175b495948.pdf ↩

  16. https://store.epicgames.com/hi/news/new-currencies-and-payment-methods-august-2020 ↩

  17. https://find-and-update.company-information.service.gov.uk/company/02865912 ↩

  18. https://find-and-update.company-information.service.gov.uk/company/02865912/persons-with-significant-control ↩ ↩2 ↩3

  19. https://www.epicgames.com/site/news/harmonix-joins-epic-games-to-create-immersive-music-experiences ↩

  20. https://docs.un.org/en/A/HRC/59/23 ↩ ↩2

  21. https://www.ohchr.org/en/press-releases/2025/09/un-human-rights-office-updates-database-businesses-involved-israeli ↩ ↩2