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Balance Sheets Overview

Current Ratio
107.39%
Quick Ratio
107.34%
Cash Ratio
6.11%
Debt to Asset Ratio
89.01%
Unit: Thousand (K) dollars
Assets Breakdown
    • Funds held for clients
    • Long-term deferred contract cost...
    • Property and equipment, net
    • Others
Liabilities Breakdown
    • Client funds obligation
    • Treasury stock, at cost (19.7 an...
    • Retained earnings
    • Others
Balance Sheets
2026-06-30
2026-03-31
2025-12-31
2025-09-30
Cash and cash equivalents
198,000
153,900
370,000
375,000
Accounts receivable
53,500
51,300
44,900
50,400
Prepaid expenses
53,600
58,000
47,500
63,000
Inventory
1,700
1,500
1,700
1,800
Income tax receivable
3,400
20,600
78,200
77,300
Deferred contract costs
166,800
164,100
159,500
154,600
Current assets before funds held for clients
476,800
449,400
701,800
722,100
Funds held for clients
3,006,100
2,624,600
5,137,000
1,819,900
Total current assets
3,482,900
3,074,000
5,838,800
2,542,000
Property and equipment, net
644,700
669,000
687,300
659,800
Intangible assets, net
30,600
34,000
37,400
40,900
Goodwill
51,900
51,900
51,900
51,900
Long-term deferred contract costs
871,300
872,800
857,400
838,300
Operating lease right-of-use assets
79,400
86,200
89,400
79,700
Other assets
41,500
33,800
36,500
32,600
Total assets
5,202,400
4,821,800
7,598,700
4,245,200
Accounts payable
7,600
9,400
6,600
20,400
Accrued commissions and bonuses
24,900
14,200
28,200
24,300
Accrued payroll and vacation
46,600
42,600
60,100
54,600
Deferred revenue
30,800
32,300
28,300
29,900
Operating lease liabilities
28,800
28,600
28,400
23,400
Accrued expenses and other current liabilities
98,600
87,700
79,800
106,000
Current liabilities before client funds obligation
237,200
214,800
231,400
258,600
Client funds obligation
3,005,800
2,624,700
5,137,000
1,819,900
Total current liabilities
3,243,100
2,839,500
5,368,400
2,078,500
Deferred income tax liabilities, net
305,100
306,600
304,400
259,300
Long-term deferred revenue
122,100
121,700
121,900
121,200
Long-term debt
900,000
675,000
-
-
Long-term operating lease liabilities
54,000
60,000
61,900
61,100
Other long-term liabilities
6,600
7,200
10,600
15,700
Total long-term liabilities
1,387,900
1,170,600
498,800
457,300
Total liabilities
4,630,900
4,010,100
5,867,200
2,535,800
Common stock, 0.01 par value (100.0 shares authorized, 64.0 and 63.6 shares issued at june 30, 2026 and december 31, 2025, respectively 44.3 and 54.8 shares outstanding at june 30, 2026 and december 31, 2025, respectively)
600
600
600
600
Additional paid-in capital
904,700
887,300
878,400
843,300
Retained earnings
2,484,000
2,393,800
2,255,600
2,162,500
Accumulated other comprehensive earnings (loss)
-500
-600
300
400
Treasury stock, at cost (19.7 and 8.8 shares at june 30, 2026 and december 31, 2025, respectively)
2,817,400
2,469,400
1,403,400
1,297,400
Total stockholders equity
571,500
811,700
1,731,500
1,709,400
Total liabilities and stockholders equity
5,202,400
4,821,800
7,598,700
4,245,200
Unit: Thousand (K) dollars (except for numbers of shares and EPS). Numbers labeled with * are estimated quarterly values.

Time Plot

Show the time plot by selecting a row from the table.

Balance Sheets

Cash and cashequivalents$198,000K (-62.80%↓ Y/Y)Deferred contract costs$166,800K (11.13%↑ Y/Y)Prepaid expenses$53,600K (-3.77%↓ Y/Y)Accounts receivable$53,500K (34.09%↑ Y/Y)Income tax receivable$3,400K (-46.03%↓ Y/Y)Inventory$1,700K (6.25%↑ Y/Y)Funds held for clients$3,006,100K (85.92%↑ Y/Y)Current assets beforefunds held for clients$476,800K (-39.32%↓ Y/Y)Total current assets$3,482,900K (44.96%↑ Y/Y)Long-term deferredcontract costs$871,300K (5.96%↑ Y/Y)Property and equipment,net$644,700K (7.08%↑ Y/Y)Operating leaseright-of-use assets$79,400K (3.39%↑ Y/Y)Goodwill$51,900K (0.00%↑ Y/Y)Other assets$41,500K (33.44%↑ Y/Y)Intangible assets, net$30,600K (-30.93%↓ Y/Y)Total assets$5,202,400K (29.05%↑ Y/Y)Total liabilities andstockholders equity$5,202,400K (29.05%↑ Y/Y)Total liabilities$4,630,900K (107.73%↑ Y/Y)Total stockholdersequity$571,500K (-68.28%↓ Y/Y)Treasury stock, at cost(19.7 and 8.8 shares at...$2,817,400K (162.30%↑ Y/Y)Accumulated othercomprehensive earnings (loss)-$500K (-350.00%↓ Y/Y)Total currentliabilities$3,243,100K (75.38%↑ Y/Y)Total long-termliabilities$1,387,900K (265.14%↑ Y/Y)Retained earnings$2,484,000K (19.81%↑ Y/Y)Additional paid-in capital$904,700K (12.82%↑ Y/Y)Common stock, 0.01 parvalue (100.0 shares...$600K (0.00%↑ Y/Y)Client fundsobligation$3,005,800K (85.90%↑ Y/Y)Current liabilitiesbefore client funds...$237,200K (2.11%↑ Y/Y)Long-term debt$900,000K Deferred income taxliabilities, net$305,100K (103.13%↑ Y/Y)Long-term deferredrevenue$122,100K (2.26%↑ Y/Y)Long-term operating leaseliabilities$54,000K (-8.94%↓ Y/Y)Other long-termliabilities$6,600K (-87.11%↓ Y/Y)Accrued expenses andother current...$98,600K (31.29%↑ Y/Y)Accrued payroll andvacation$46,600K (-21.02%↓ Y/Y)Deferred revenue$30,800K (1.65%↑ Y/Y)Operating leaseliabilities$28,800K (31.51%↑ Y/Y)Accrued commissions andbonuses$24,900K (-5.32%↓ Y/Y)Accounts payable$7,600K (-61.42%↓ Y/Y)
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Paycom Software, Inc. (PAYC)

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Paycom Software, Inc. (PAYC)