| Balance Sheets | 2025-09-30 | 2025-06-30 | 2025-03-31 | 2024-09-30 |
|---|---|---|---|---|
| Cash and cash equivalents | 375,000 | 532,200 | 520,800 | 325,757 |
| Accounts receivable | 50,400 | 39,900 | 31,300 | 20,576 |
| Prepaid expenses | 63,000 | 55,700 | 48,700 | 45,979 |
| Inventory | 1,800 | 1,600 | 1,400 | 1,331 |
| Income tax receivable | 77,300 | 6,300 | - | 10,341 |
| Deferred contract costs | 154,600 | 150,100 | 146,000 | 134,270 |
| Current assets before funds held for clients | 722,100 | 785,800 | 748,200 | 538,254 |
| Funds held for clients | 1,819,900 | 1,616,900 | 2,241,200 | 1,439,651 |
| Total current assets | 2,542,000 | 2,402,700 | 2,989,400 | 1,977,905 |
| Property and equipment, net | 659,800 | 602,100 | 567,100 | 553,597 |
| Intangible assets, net | 40,900 | 44,300 | 45,200 | 47,183 |
| Goodwill | 51,900 | 51,900 | 51,900 | 51,889 |
| Long-term deferred contract costs | 838,300 | 822,300 | 810,000 | 753,290 |
| Operating lease right-of-use assets | 79,700 | 76,800 | 77,900 | 77,958 |
| Other assets | 32,600 | 31,100 | 31,100 | 30,708 |
| Total assets | 4,245,200 | 4,031,200 | 4,572,600 | 3,492,530 |
| Accounts payable | 20,400 | 19,700 | 9,100 | 35,044 |
| Income tax payable | - | - | 43,000 | - |
| Accrued commissions and bonuses | 24,300 | 26,300 | 19,600 | 23,377 |
| Accrued payroll and vacation | 54,600 | 59,000 | 46,500 | 49,495 |
| Deferred revenue | 29,900 | 30,300 | 30,200 | 28,885 |
| Operating lease liabilities | 23,400 | 21,900 | 21,000 | 20,124 |
| Accrued expenses and other current liabilities | 106,000 | 75,100 | 73,100 | 63,110 |
| Current liabilities before client funds obligation | 258,600 | 232,300 | 242,500 | 220,035 |
| Client funds obligation | 1,819,900 | 1,616,900 | 2,239,700 | 1,439,648 |
| Total current liabilities | 2,078,500 | 1,849,200 | 2,482,200 | 1,659,683 |
| Deferred income tax liabilities, net | 259,300 | 150,200 | 143,700 | 140,228 |
| Long-term deferred revenue | 121,200 | 119,400 | 118,500 | 113,371 |
| Long-term operating lease liabilities | 61,100 | 59,300 | 60,500 | 60,660 |
| Other long-term liabilities | 15,700 | 51,200 | 50,500 | 53,936 |
| Total long-term liabilities | 457,300 | 380,100 | 373,200 | 368,195 |
| Total liabilities | 2,535,800 | 2,229,300 | 2,855,400 | 2,027,878 |
| Common stock, 0.01 par value (100.0 shares authorized, 63.5 and 63.0 shares issued at september 30, 2025 and december 31, 2024, respectively 55.3 and 55.9 shares outstanding at september 30, 2025 and december 31, 2024, respectively) | 600 | 600 | 600 | 629 |
| Additional paid-in capital | 843,300 | 801,900 | 752,800 | 697,892 |
| Retained earnings | 2,162,500 | 2,073,300 | 2,005,500 | 1,795,476 |
| Accumulated other comprehensive earnings (loss) | 400 | 200 | -100 | -180 |
| Treasury stock, at cost (8.2 and 7.1 shares at september 30, 2025 and december 31, 2024, respectively) | 1,297,400 | 1,074,100 | 1,041,600 | 1,029,165 |
| Total stockholders equity | 1,709,400 | 1,801,900 | 1,717,200 | 1,464,652 |
| Total liabilities and stockholders equity | 4,245,200 | 4,031,200 | 4,572,600 | 3,492,530 |
Paycom Software, Inc. (PAYC)
Paycom Software, Inc. (PAYC)