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PAYCHEX INC (PAYX)

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PAYCHEX INC (PAYX)

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Balance Sheets Overview

Current Ratio
125.91%
Quick Ratio
125.91%
Cash Ratio
15.91%
Debt to Asset Ratio
76.91%
Unit: Thousand (K) dollars
Assets Breakdown
    • Funds held for clients
    • Goodwill
    • Cash and cash equivalents
    • Others
Liabilities Breakdown
    • Client fund obligations
    • Long-term debt, net of debt issu...
    • Additional paid-in capital
    • Others
Balance Sheets
2026-05-31
2025-05-31
2024-05-31
2023-05-31
Cash and cash equivalents
1,088,200
1,628,600
1,468,900
1,222,000
Restricted cash
52,800
47,900
47,800
49,800
Corporate investments
36,300
34,500
33,900
373,400
Interest receivable
36,100
27,900
23,300
24,400
Accounts receivable, net of allowance for credit losses
1,507,600
1,330,500
1,059,600
873,300
Peo unbilled receivables, net of advance collections
664,200
616,600
542,400
528,500
Prepaid income taxes
11,200
38,900
47,500
48,100
Prepaid expenses and other current assets
384,700
378,300
321,900
289,800
Current assets before funds held for clients
3,781,100
4,103,200
3,545,300
3,409,300
Funds held for clients
4,832,200
4,813,300
3,706,200
4,118,800
Total current assets
8,613,300
8,916,500
7,251,500
7,528,100
Long-term corporate investments
-
0
3,700
3,800
Property and equipment, net of accumulated depreciation
588,900
511,500
411,700
396,300
Operating lease right-of-use assets, net of accumulated amortization
63,900
63,800
46,900
61,500
Intangible assets, net of accumulated amortization
1,684,000
1,947,300
194,500
187,400
Goodwill
4,527,400
4,514,100
1,882,700
1,834,000
Long-term deferred costs
555,800
482,400
477,100
470,100
Other long-term assets
141,200
128,500
115,000
65,200
Total assets
16,174,500
16,564,100
10,383,100
10,546,400
Accounts payable
154,800
129,800
104,300
84,700
Accrued corporate compensation and related items
162,100
183,900
135,000
209,900
Accrued worksite employee compensation and related items
844,800
735,800
662,400
763,900
Short-term debt
0
18,600
18,700
10,200
Long-term debt, net, current portion
0
399,800
-
-
Accrued income taxes
87,800
-
-
-
Deferred revenue
69,400
69,400
50,200
47,300
Other current liabilities
637,100
552,000
469,800
395,400
Current liabilities before client fund obligations
1,956,000
2,089,300
1,440,400
1,511,400
Client fund obligations
4,884,600
4,867,000
3,868,700
4,294,000
Total current liabilities
6,840,600
6,956,300
5,309,100
5,805,400
Accrued income taxes
140,500
119,000
102,600
83,000
Deferred income taxes
543,300
444,700
86,000
112,100
Total long-term borrowings
-
-
800,000
800,000
Less debt issuance costs, net of accumulated amortization
-
-
1,400
1,800
Long-term debt, net of debt issuance costs
4,556,100
4,548,400
798,600
798,200
Operating lease liabilities
52,200
55,500
49,000
57,300
Other long-term liabilities
306,700
312,200
236,800
197,200
Total liabilities
12,439,400
12,436,100
6,582,100
7,053,200
Common stock, 0.01 par value authorized 600.0 shares issued and outstanding 355.6 shares as of may 31, 2026 and 360.5 shares as of may 31, 2025
3,600
3,600
3,600
3,600
Additional paid-in capital
1,975,600
1,901,100
1,729,500
1,626,400
Retained earnings
1,805,800
2,277,000
2,213,000
2,023,100
Accumulated other comprehensive loss
-49,900
-53,700
-145,100
-159,900
Total stockholders' equity
3,735,100
4,128,000
3,801,000
3,493,200
Total liabilities and stockholders' equity
16,174,500
16,564,100
10,383,100
10,546,400
Unit: Thousand (K) dollars (except for numbers of shares and EPS).

Time Plot

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Balance Sheets

Accounts receivable, netof allowance for...$1,507,600K (13.31%↑ Y/Y)Cash and cashequivalents$1,088,200K (-33.18%↓ Y/Y)Peo unbilledreceivables, net of advance...$664,200K (7.72%↑ Y/Y)Prepaid expenses andother current assets$384,700K (1.69%↑ Y/Y)Restricted cash$52,800K (10.23%↑ Y/Y)Corporate investments$36,300K (5.22%↑ Y/Y)Interest receivable$36,100K (29.39%↑ Y/Y)Prepaid income taxes$11,200K (-71.21%↓ Y/Y)Funds held for clients$4,832,200K (0.39%↑ Y/Y)Current assets beforefunds held for clients$3,781,100K (-7.85%↓ Y/Y)Total current assets$8,613,300K (-3.40%↓ Y/Y)Goodwill$4,527,400K (0.29%↑ Y/Y)Intangible assets, net ofaccumulated amortization$1,684,000K (-13.52%↓ Y/Y)Property and equipment,net of accumulated...$588,900K (15.13%↑ Y/Y)Long-term deferred costs$555,800K (15.22%↑ Y/Y)Other long-termassets$141,200K (9.88%↑ Y/Y)Operating leaseright-of-use assets, net of...$63,900K (0.16%↑ Y/Y)Total assets$16,174,500K (-2.35%↓ Y/Y)Total liabilities andstockholders' equity$16,174,500K (-2.35%↓ Y/Y)Total liabilities$12,439,400K (0.03%↑ Y/Y)Total stockholders'equity$3,735,100K (-9.52%↓ Y/Y)Accumulated othercomprehensive loss-$49,900K (7.08%↑ Y/Y)Total currentliabilities$6,840,600K (-1.66%↓ Y/Y)Long-term debt, net of debtissuance costs$4,556,100K (0.17%↑ Y/Y)Deferred income taxes$543,300K (22.17%↑ Y/Y)Other long-termliabilities$306,700K (-1.76%↓ Y/Y)Accrued income taxes$140,500K (18.07%↑ Y/Y)Operating leaseliabilities$52,200K (-5.95%↓ Y/Y)Additional paid-in capital$1,975,600K (3.92%↑ Y/Y)Retained earnings$1,805,800K (-20.69%↓ Y/Y)Common stock, 0.01 parvalue authorized...$3,600K (0.00%↑ Y/Y)Client fundobligations$4,884,600K (0.36%↑ Y/Y)Current liabilitiesbefore client fund...$1,956,000K (-6.38%↓ Y/Y)Accrued worksiteemployee compensation...$844,800K (14.81%↑ Y/Y)Other currentliabilities$637,100K (15.42%↑ Y/Y)Accrued corporatecompensation and related...$162,100K (-11.85%↓ Y/Y)Accounts payable$154,800K (19.26%↑ Y/Y)Accrued income taxes$87,800K (-26.22%↓ Y/Y)Deferred revenue$69,400K (0.00%↑ Y/Y)