INSPERITY, INC.

For the period ended Jun 30, 2026. Filed Jul 30, 2026.

About this filing

A company's report for each of its first three quarters. The financial statements are not audited. It shows how the business has moved since the last annual report, and what management says changed.

Jun 30, 2026 · Filed Jul 30, 2026

NSP$49.41-0.8%Stored close · as of Nov 9, 2026

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Contents

Financial Statements Consolidated Balance Sheets

CONSOLIDATED BALANCE SHEETS

(in millions)	June 30, 2026	December 31, 2025
Assets
Cash and cash equivalents	$619	$642
Restricted cash	81	82
Marketable securities	—	18
Accounts receivable, net	878	826
Prepaid insurance and related assets	57	6
Income taxes receivable	26	29
Funds held for clients and other current assets	106	119
Total current assets	1,767	1,722
Property and equipment, net of accumulated depreciation	170	177
Right-of-use (“ROU”) leased assets	57	63
Prepaid health insurance	9	9
Deposits – health insurance	8	8
Deposits – workers’ compensation	160	148
Goodwill and other intangible assets, net	13	13
Deferred income taxes, net	—	22
Other assets	50	41
Total assets	$2,234	$2,203
Liabilities and stockholders' equity
Accounts payable	$10	$6
Payroll taxes and other payroll deductions payable	534	544
Accrued worksite employee payroll costs	760	764
Accrued health insurance costs	61	30
Accrued workers’ compensation costs	83	84
Accrued corporate payroll and commissions	54	78
Client funds liability and other accrued liabilities	85	114
Total current liabilities	1,587	1,620
Accrued workers’ compensation costs, net of current	103	102
Long-term debt	419	369
Operating lease liabilities, net of current	59	66
Deferred income taxes, net	5	—
Total noncurrent liabilities	586	537
Commitments and contingencies
Common stock	1	1
Additional paid-in capital	255	257
Treasury stock, at cost	(824)	(850)
Retained earnings	629	638
Total stockholders' equity	61	46
Total liabilities and stockholders’ equity	$2,234	$2,203

2026 Second Quarter Form 10-Q

FINANCIAL STATEMENTS(Unaudited)

CONSOLIDATED STATEMENTS OF OPERATIONS

	Three Months Ended June 30,		Six Months Ended June 30,
(in millions, except per share amounts)	2026	2025	2026	2025
Revenues	$1,686	$1,658	$3,581	$3,521
Payroll taxes, benefits and workers’ compensation costs	1,469	1,435	3,062	2,988
Gross profit	217	223	519	533
Salaries, wages and payroll taxes	115	129	255	271
Stock-based compensation	13	20	26	31
Commissions	10	10	20	21
Advertising	14	11	25	18
General and administrative expenses	49	49	104	109
Depreciation and amortization	10	11	21	22
Total operating expenses	211	230	451	472
Operating income (loss)	6	(7)	68	61
Other income (expense):
Interest income	5	7	12	17
Interest expense	(6)	(6)	(12)	(12)
Income (loss) before income tax (benefit) expense	5	(6)	68	66
Income tax (benefit) expense	1	(1)	31	20
Net income (loss)	$4	$(5)	$37	$46
Net income (loss) per share of common stock
Basic	$0.10	$(0.14)	$0.98	$1.22
Diluted	$0.10	$(0.14)	$0.97	$1.22

2026 Second Quarter Form 10-Q

ContentsView on SEC.gov

The text of this filing, as the company filed it with the SEC, without its images or exhibits. This is not investment advice.