September 2009

The Top 25 SAP Service Providers

by Dana Stiffler

The SAP services market has a lot of runway left. Even as the core commoditizes and goes
offshore, the market is still worth well over $100B, and growing at high single-digit rates
annually. The very largest SAP service providers—the top nine—are longtime standard bear-
ers of global IT services, but things get considerably cloudy beyond that with the increased
influence of the Indian players and the arrival of several Latin American upstarts.

Global Business and Outsourcing Services

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Global Business and Outsourcing Services
The Top 25 SAP Service Providers
by Dana Stiffler
The Bottom Line: Old-line IT services companies and onshore delivery continue to dominate the
SAP services market, while truly innovative SAP delivery models like SaaS and BPO are as likely to be
found outside of the Top 25 as in it.
As the Google vs. Microsoft din builds, cloud com-
puting gears up for the enterprise mainstream, and
disillusionment with ERP licensing and maintenance
models persists, it seems like the right time to take
stock of a related technology market that’s kept gen-
erations of consultants indispensable to clients and
flush to the gills: the packaged enterprise application
services market. Depending on whom you ask, either
the services opportunity within the Oracle and SAP
ecosystems has never looked better, or we’re looking at
the death throes of an entire professional culture. Or,
if you ask AMR Research and look at the data, a lot of
the former and a little of the latter.
“Death throes” may be something of a crude overstate-
ment, considering the size of the market is well over
$100B and growing at high single-digit rates annually.
That said, the fundamental shape of the market is shift-
ing: from time and materials to fixed-bid projects, from
staff augmentation to managed services, from badged,
onshore resources to outsourced, offshore ones. The
shift is inexorable and permanent. (Please see the “State
of the Outsourcing Industry in Mid-2009” for the
latest data highlighting these trends.)
From a business stakeholder’s perspective, core ERP is
no longer considered a strategic differentiator, and IT
has been tasked with streamlining and outsourcing it.
The skills crunch is significant, particularly for SAP,
meaning that even if they wanted to go it alone, cus-
tomers have to rely on partners. Finally, with ERP per-
user costs ranging from $80K to $120K over a 15-year
Global Business and Outsourcing Services | September 2009
September 2009
lifecycle, service providers with global scale, offshore
resources, and process automation are better positioned
than internal IT units to keep costs in line.
Easy sledding then for service providers, which must
be sitting back and letting the contracts roll in, right?
Not exactly. Core ERP is becoming a commodity
service—offshore increasingly owns it, which has kept
rates flat, even though demand is booming. Software as
a service (SaaS) and other alternative delivery models
are creeping in, reducing the average size of projects
and potentially shifting much of the “run” opportunity
from service provider to software vendors, albeit slowly.
Service providers in this new world have to navigate
one or both of the following paths to survive:
• The boutique route—Develop domain expertise
and intellectual property that plays well with ven-
dor solutions at the edges of core ERP.
• The managed services/platform play—Use scope,
scale, repeatable assets, and platforms to deliver
enterprise application functionality and adjacent
business process outsourcing (BPO) on an ongoing
basis.
There is no middle way for service providers that want
to grow and thrive beyond the $50M mark—special-
ization and scale, not generic technical services, are the
key. The service providers in the top 25 are pursuing a
combination of these two strategies: premium pric-
ing for consulting and solution implementation at the
edges, and efficiency, scope, and scale for SAP-related
managed services.
©2009 AMR Research, Inc. 1
The research: 40+ SAP service
providers lineup
This summer, AMR Research assessed over 40 SAP ser-
vices partners (and SAP’s services arm itself ) to expose
specific strengths and assets in different domains as well
as progress made toward SaaS and BPO models based
on SAP. Our goal was to highlight the top SAP service
providers in a number of different categories, while
showing which ones are best positioned for survival
long term as the enterprise software market shifts from
a product plus systems integration orientation to an
ongoing SaaS/BPO model.
This shift will take years, however. It’s clear that the
SAP services market has a lot of runway left, even as
the core commoditizes and goes offshore. Our research
uncovered the following major findings:
• U.S.- and Europe-based service providers still dom-
inate the SAP services market, accounting for 9 of
the top 10 players.
• U.S.- and Europe-based providers still have the vast
majority of their SAP resources located onshore
(i.e., in high-cost locations).
• Even the largest global providers are often forced
to cede deep country-based expertise to regional
players.
• The most mature SAP implementation markets
are consumer goods and chemicals/general process
manufacturing.
• Service providers generating the most revenue per
employee tend to have large infrastructure and
outsourcing businesses or are focused on premium
consulting.
• There is only spotty progress to date in bringing
SAP-flavored SaaS and platform-based products
to market.
2 ©2009 AMR Research, Inc.
U.S.- and Europe-based service providers still
dominate the SAP services market
Companies that are based in the United States and
Europe still dominate the market, and companies
with strong infrastructure and outsourcing services
businesses clearly enjoy an advantage as well. The two
exceptions to these rules in the top 10 are Deloitte, the
lone holdout from pre-Enron days when accounting
firms ruled the SAP world, and HCL AXON, Noida-
headquartered upstart HCL Technologies’ SAP services
arm. Deloitte reaped the benefits of the Sarbanes-Oxley
remediation wave and, as a partnership, was able to
avoid the push into large-scale, commoditized offshor-
ing. HCL AXON, the result of HCL’s recent acquisi-
tion of the largest independent SAP specialist, is the
first indication that India, Inc., intends to compete
at scale with the world’s largest IT services companies
with an end-to-end SAP services portfolio.
Taken as a whole, however, the top 25 is a remarkably
diverse list of providers, including SAP partners head-
quartered in the United States, Mexico, Brazil, UK,
France, Germany, India, and Japan.
Table 1 shows the dominance of large, incumbent IT
service providers at the top of the list for total SAP
services revenue and for total SAP application services
revenue. Also of interest is how the list re-orients itself
significantly when implementation and project-based
services are assessed on a standalone basis, in column
three. This echoes the dynamic we see in SAP partner
selections: the shortlists for SAP hosting, SAP applica-
tion management, and SAP consulting look nothing
alike.
Global Business and Outsourcing Services | September 2009
 Table 1: Top 25 SAP service providers
Top SAP Top SAP Service Top SAP
Service Providers by Providers by Application Service Providers
Total SAP Revenue Services Revenue* by Project-Based Revenue**
1 IBM 1 SAP 1 SAP
2 SAP 2 IBM 2 Accenture
3 Accenture 3 Accenture 3 IBM
4 HP/EDS 4 HP/EDS 4 Deloitte
5 CSC 5 Deloitte 5 HP/EDS
6 Deloitte 6 CSC 6 Capgemini
7 Siemens IT Solutions 7 Capgemini 7 CSC
8 Capgemini 8 Siemens IT Solutions 8 Siemens IT Solutions
9 T-Systems 9 HCL AXON 9 Logica
10 HCL AXON 10 Logica 10 HCL AXON
11 Atos Origin 11 Infosys 11 CIBER
12 Logica 12 T-Systems 12 Infosys
13 Infosys 13 Fujitsu 13 IDS Scheer
14 Fujitsu 14 CIBER 14 Fujitsu
15 CIBER 15 IDS Scheer 15 T-Systems
16 IDS Scheer 16 Wipro 16 itelligence
17 TCS 17 TCS 17 Wipro
18 Wipro 18 Atos Origin 18 Atos Origin
19 itelligence 19 itelligence 19 PwC
20 Cognizant 20 Cognizant 20 TCS
21 PwC 21 PwC 21 Neoris
22 Neoris 22 Neoris 22 Cognizant
23 Intelligroup 23 Intelligroup 23 Softtek
24 L&T Infotech 24 L&T Infotech 24 L&T Infotech
25 Softtek 25 Softtek 25 Intelligroup
*Excluding hosting and infrastructure management Source: AMR Research, 2009
**Includes consulting, implementations, upgrades, and rollouts

Global Business and Outsourcing Services | September 2009 ©2009 AMR Research, Inc. 3
While the providers at the top of the list are long-time
global IT leaders, there are intriguing dynamics afoot
outside the top 10 and beyond the top 25. Companies
with large Indian offshore (but increasingly global)
delivery center capabilities, such as Infosys, TCS,
Wipro, Cognizant, L&T Infotech, and Patni, have
made serious inroads into the SAP market in recent
years. For SAP application support, global rollouts, and
upgrades in particular, this group has been a serious
thorn in the side of the big SAP services triumvirate of
IBM, Accenture, and Deloitte.
Latin American specialists are coming on strong on two
separate fronts: local delivery of SAP consulting and
support services to very large domestic clients as well
as foreign multinationals, and nearshore support for
the North American market. They are also serving their
clients on a global basis, beyond the Americas. Neoris
and Softtek made the top 25. Brazil-based Politec and
CPM Braxis came in at 29 and 30, respectively.
The top 25 service providers are also diverse in that
some of them are more geared toward serving the
largest global SAP clients, while others have more of a
midmarket focus (see Table 2). As SAP looks for more
of its new revenue to come from midsize and small cli-
ents, this second group becomes particularly important.
Because of the large potential upside in the midmarket,
we expect to see some of the more enterprise-oriented
Table 2: Target client size for selected SAP service providers
Client Size
Large enterprise focus:
70%+ of revenue from $5B+ companies
Midmarket/SMB focus:
70%+ of revenue from $250M to $5B
companies
Balance across large, midmarket, and
small client sets
4 ©2009 AMR Research, Inc.
SAP partners change their strategies around this
market, particularly if they can put together consoli-
dated hosted or SaaS-based solutions.
U.S.- and Europe-based providers still have
the vast majority of their SAP resources
located onshore
We’re quite familiar with the aggressive global expansion
of midsize and larger Western service providers to build
up offshore delivery capacity in India, China, and Brazil
in recent years. We’re also routinely pitched on the
increasing amount of effort in SAP engagements that
is now conducted in these locations. It was therefore
somewhat surprising to discover that, in fact, these firms
still have 75% of their SAP resources located onshore in
expensive North American and Western European loca-
tions (see Figure 1).
With service providers that are headquartered in
Europe—there are a good number of these, given SAP’s
German roots—this is even more pronounced, though
Capgemini and Siemens IT Solutions are more expe-
rienced with injecting offshore resources into their SAP
engagements. Firms that are still 100% onshore-based
today tend have focused on higher end consulting or
serve primarily a small and midsize business (SMB)
customer base that has not yet aggressively embraced
outsourcing or offshoring.
SAP Service Providers
Accenture, Capgemini, Cognizant,
HCL AXON, HP/EDS, IBM, Infosys, TCS
ACS Systech, Answerthink, AT&T, CIBER,
Clarkston Consulting, Fujitsu, Hitachi
Consulting, IDS Scheer, Intelligroup, itel-
ligence, Perot Systems, SEAL Consulting,
SITA CORP
Atos Origin, Bristlecone, CPM Braxis,
CSC, Deloitte, Entrypoint, Genpact,
ITC Infotech, KPIT Cummins, Logica,
Neoris, Patni, Politec, PwC, SAP Services,
Siemens, Softtek, T-Systems, Wipro
Source: AMR Research, 2009
Global Business and Outsourcing Services | September 2009
 Figure 1: SAP practice onshore/offshore ratios
AT&T 100%
Clarkston Consulting 100%
EntryPoint 100%
Hitachi Consulting 100%
IDS Scheer 100%
PwC 100%
itelligence 90% 10%
ACS Systech 85% 15%
T-Systems 82% 18%
Answerthink 80% 20%
Atos Origin 80% 20%
Logica 80% 20%
Deloitte 79% 21%
Accenture 75% 25%
CIBER 75% 25%
SAP Services 75% 25%
CSC 72% 28%
Softtek 70% 30%
Capgemini 64% 36%
IBM 60% 40%
Perot Systems 60% 40%
Siemens IT Solutions 60% 40%
HCL AXON 58% 42%
HP/EDS 48% 52%
Fujitsu 46% 54%
SEAL Consulting 44% 56%
Neoris 43% 57%
KPIT Cummins 39% 61%
Bristlecone 30% 70%
Cognizant 30% 70%
Infosys 30% 70%
Genpact 28% 72%
TCS 26% 74%
Wipro 26% 74%
Intelligroup 26% 74%
L&T Infotech 24% 76%
Patni 24% 76%
ITC Infotech 20% 80%
CPM Braxis 15% 85%
Politec 5% 95%

Onshore Offshore 100%

Source: AMR Research, 2009

Global Business and Outsourcing Services | September 2009 ©2009 AMR Research, Inc. 5
Even the largest global providers are often
forced to cede deeper country-based
expertise to big regional players
In recent quantitative studies on ERP services strate-
gies fielded by AMR Research, 150 respondents from
companies with $1B or more in revenue said global
enterprise application rollouts would be their most
strategically important enterprise application services
initiative for 2010. Rollouts are one area where SAP
customers nearly always end up relying on outside
service providers for help: 130 of the 150 companies
rated global deployment the fourth biggest challenge or
concern for their organizations, lagging only security,
cost control, and integration.
Many clients are doing phased rollouts over two to
three major regions that don’t neatly correspond to the
North America-Europe axis of the largest SAP service
providers. These regional rollouts often group together
Asia and Europe, North America and Latin America, or
Asia and Latin America. Within Europe, service provid-
ers are also doing some complex multi-country rollouts,
where local delivery, tax, and regulatory expertise are
required.
Table 3 shows that, at a regional level, the list of
dominant players varies substantially from the global
list to include strong regional partners. In Europe,
Table 3: Top SAP service providers in Europe and
Latin America by revenue
Europe
1 SAP Services
2 IBM
3 Accenture
4 HP/EDS
5 T-Systems
6 Siemens IT Solutions
7 CSC
8 Capgemini
9 Logica
10 Atos Origin
6 ©2009 AMR Research, Inc.
T-Systems, Siemens, Logica, and Atos Origin advance
significantly up the list, while in Latin America, Neoris,
Softtek, Politec, and CPM Braxis enter the top 10.
The most mature SAP implementation
markets are consumer goods and chemicals/
general process manufacturing
Reflecting SAP’s birth in process industries, there are
many standard implementation templates and solution
IP assets across consumer goods and chemicals. Many
of these target sub-vertical business processes, such as
food and beverage, meat processing, or apparel, for
example, in consumer goods.
Table 4 shows clearly where service providers have
invested and standardized over the years. The table
should not be considered a proxy for revenue market
leaders, but it is a good indicator of where executive
focus lies within an SAP practice. It’s also a decent map
of where SAP has had the most traction traditionally
and where it will successfully go. Retail, with a third of
participating service providers investing in methodolo-
gies and assets, is an excellent example of an industry
where SAP revenues realized by service provider part-
ners are low today, but where SAP has a good chance of
taking hold. In financial services, with fewer than 10%
of SAP’s key services partners investing in assets and
methodologies, there is far less perceived potential.
Latin America
1 IBM
2 SAP Services
3 Accenture
4 Neoris
5 HP/EDS
6 Softtek
7 Politec
8 Deloitte
9 CPM Braxis
10 T-Systems
Source: AMR Research, 2009
Global Business and Outsourcing Services | September 2009
Table 4: SAP industry-specific templates and solution IP
Process Industries
Chemicals/
Process Metals and Wood,
Manufacturing Oil and Gas Mining Pulp and Paper Consumer Goods Life Sciences
Accenture, Accenture, Accenture, itelligence, Perot Accenture, Accenture,
ACS Systech, Bristlecone, CIBER, CSC, Systems, Softtek Answerthink, Atos Answerthink,
Atos Origin, CPM HCL AXON, IBM, HCL AXON, IBM, Origin, Bristlecone, Clarkston
Braxis, Fujitsu, Infosys, Logica, IDS Scheer, Capgemini, CIBER, Consulting,
Genpact, Politec, PwC, itelligence, Perot Clarkston Consulting, Cognizant,
HCL AXON, Softtek Systems Cognizant, Deloitte, Fujitsu, HCL
Hitachi Fujitsu, Hitachi AXON, IBM, IDS
Consulting, IBM, Consulting, IBM, Scheer, Infosys,
IDS Scheer, IDS Scheer, Infosys, Intelligroup, Patni,
ITC Infotech, Intelligroup, Perot Systems,
itelligence, itelligence, Neoris, PwC, Siemens IT
Neoris, Perot Patni, Perot Systems, Solutions, SITA
Systems, Politec, SEAL Consulting, CORP, TCS
SEAL Consulting, Siemens IT Solutions,
Softtek SITA CORP, Wipro
Discrete Industries
Industrial
Aerospace and Discrete
Defense Automotive High-Tech Manufacturing
CIBER, Deloitte, Accenture, Atos Accenture, Accenture, ACS
HCL AXON, IBM, Origin, Fujitsu, ACS Systech, Systech, CIBER,
Perot Systems IBM, Infosys, Atos Origin, Cognizant,
itelligence, KPIT Bristlecone, Fujitsu, HCL
Cummins, Perot Cognizant, IBM, AXON, IBM,
Systems, Siemens Infosys, IDS Scheer,
IT Solutions, TCS, itelligence, Intelligroup,
Wipro KPIT Cummins, itelligence,
Patni, PwC, SEAL KPIT Cummins,
Consulting, Neoris, Politec
Wipro
Other Industries
Media and Tele- Public Sector/
Retail Distribution Healthcare Energy/Utilities communications Education
Accenture, Answerthink, Deloitte, Neoris Accenture, Accenture, Accenture,
Capgemini, Cognizant, CSC, Capgemini, Cognizant, CSC, IBM, Capgemini,
CIBER, Cognizant, Fujitsu, Hitachi Deloitte, PwC, SITA CORP Fujitsu, IBM, SITA
CSC, Deloitte, Consulting, IBM, Genpact, IBM, CORP
EntryPoint, itelligence IDS Scheer,
Fujitsu, HCL Infosys, L&T
AXON, IBM, IDS Infotech, Politec,
Scheer, Infosys, PwC, Siemens IT
SEAL Consulting, Solutions, Wipro
SITA CORP, TCS,
Wipro
Other Industries (cont.)
Engineering
Financial Transportation and Professional
Services and Logistics Construction Services
Accenture, Accenture, Accenture, IBM, TCS
Cognizant, CSC, Cognizant, IDS Scheer, L&T
Fujitsu, IBM, Fujitsu, HCL Infotech
Politec AXON, IBM, IDS
Scheer, Neoris
Source: AMR Research, 2009

Global Business and Outsourcing Services | September 2009 ©2009 AMR Research, Inc. 7
The moral of the story? Clients that are new Table 5: Top SAP service providers by head count and
to SAP but that fall into one of its sweet-spot revenue/FTE
industries, like chemicals, consumer goods, oil
and gas/energy, or life sciences, should never Top SAP Service Providers Highest Revenue
by Head Count per SAP FTE
have to start solution initiatives from scratch
or suffer through highly customized rollouts, 1 SAP Services 1 CSC
provided they align themselves with the right 2 Accenture 2 HP/EDS
service provider.
3 IBM 3 CIBER
Service providers generating the most 4 Capgemini 4 Clarkston Consulting
revenue per employee tend to have 5 Deloitte 5 Siemens IT Solutions
large infrastructure and outsourcing
businesses or are focused on premium 6 HP/EDS 6 Hitachi Consulting
consulting 7 TCS 7 T-Systems
Table 5 lists the top 25 SAP service providers
8 HCL AXON 8 IBM
by head count, ranging from SAP itself, which
has roughly 30,000 services professionals, 9 CSC 9 IDS Scheer
to Intelligroup, which has 1,240. Scale and 10 Siemens IT Solutions 10 itelligence
depth of bench are important considerations
when considering a service provider partner, 11 Wipro 11 Fujitsu
but we are also interested in how much rev- 12 Infosys 12 Answerthink
enue is generated per employee. 13 Atos Origin 13 ACS Systech
Where assets are leveraged and service levels
14 Logica 14 Deloitte
form the basis for the client relationship,
as opposed to head-count-based, rate-card 15 T-Systems 15 SAP Services
focused billing schemes, the chances of the 16 Cognizant 16 Perot Systems
practice surviving and thriving in the long
17 Fujitsu 17 Atos Origin
term are greatest. Wall Street prefers provid-
ers with large chunks of recurring revenue, 18 PwC 18 Logica
while buyers want to get away from the wage 19 Neoris 19 Accenture
inflation, attrition, and uncertainty that have
characterized staffing around IT skills, includ- 20 L&T Infotech 20 HCL AXON
ing SAP. 21 Softtek 21 Infosys
There is a second phenomenon at work in 22 Patni 22 Politec
Table 5. High-end consulting firms Clarkston
23 IDS Scheer 23 Capgemini
Consulting and Hitachi Consulting have
extremely high revenues per employee, based 24 itelligence 24 CPM Braxis
on their ability to charge out good rates for 25 Intelligroup 25 Intelligroup
skilled domain experts and what they bring to
Source: AMR Research, 2009
the table in terms of business process consult-
ing and change management. Both of these
firms have until very recently skirted offshore
pressures or partnered to provide those skills
when clients need them. We expect that as they incor-
porate lower cost delivery selectively into their busi-
nesses, revenue per employee will decrease, but the
number of opportunities they could potentially address
will go up.

8 ©2009 AMR Research, Inc. Global Business and Outsourcing Services | September 2009
SAP value-added resellers (VARs) like CIBER and
itelligence also do quite well on this measure, based
on their product-based revenues. Service providers that
have always had the majority of their SAP resources
located offshore, are, not surprisingly, mainly absent
from the list. Infosys and Wipro are in the top 25
because of their largely successful efforts to climb the
SAP consulting value chain and land more multi-year
support contracts.
There is only spotty progress to date in
bringing SAP-flavored SaaS and platform-
based products to the market
We asked service providers, “Which platform-based
SaaS or BPO offerings have you developed that have
SAP at their core?” Most responses focused on how
companies are leveraging SAP procurement or HR
functionality for their more traditional, single-instance-
oriented BPO businesses, but we also uncovered some
interesting niche solutions that are incredibly specific.
For example:
• Supply chain specialist Bristlecone is offering ongo-
ing SAP-based spend analytics combined with host-
ing and managing of SAP supply chain solutions.
• SAP services partner and VAR EntryPoint is selling
hosted SAP Global Trade Services functionality and
compliance services in a hybrid hosted/BPO model.
• Infosys’ Newspaper in a Box (NIAB) is a subscrip-
tion-per-user-based SAP solution targeting the pub-
lishing industry.
• Perot Systems’ SAP Metals and SAP Medical
Equipment solutions are both available on a
SaaS basis.
We’ve seen more interesting examples of new business
models outside of the top 25 than in it. We expect that
this will continue to be the case as the largest SAP part-
ners focus on the long tail of traditional SAP services
work at their largest clients. Service providers doing a
larger percentage of their work with small and mid-
size clients (again see Table 2), as well as many smaller
providers and value-added resellers that did not make
the cut for this Report, will be the ones to watch for
innovative leveraged SaaS and SaaS+BPO solutions.
Global Business and Outsourcing Services | September 2009
Conclusion
Even as new SaaS and cloud business models stake out
more client and analyst brainspace, today they only
form a tiny part of the ERP market. Mainstream ERP
services are still a significant pain point for SAP clients
and therefore a long-term opportunity for service
providers.
Two related wild cards will determine the makeup of
the top 25 five and ten years from now. One is the
SMB SAP opportunity: Which providers will put
together the right combination of cost and focus to
profitably address it? Today, top SAP providers are still
primarily focused on large enterprise opportunities.
The second wild card—an important part of cracking
the midmarket code—is the development of managed
service, SaaS, and BPO offerings with SAP at their
core. Service providers that figure out how to do this
will reduce their dependence on fleeting labor arbitrage
benefits as they move to shared infrastructure, applica-
tions, and teams.
Appendix A: How to use this Report
Biggest ≠ Best
AMR Research built this Report based on a basic RFI
called “Ten Questions About Your SAP Practice” and
many years of quantitative and qualitative research on
the participating providers. Since our focus in this piece
is practice size, scope, and profile more than overall
quality of service, the Report should not be used on its
own to generate partner shortlists.
It should instead be combined with complementary
research and analyst interaction, where a client’s specific
requirements and potential partners’ corresponding
strengths and shortcomings are discussed in detail.
Schedule a call with AMR Research analysts to kick off
your SAP service partner search.
©2009 AMR Research, Inc. 9
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