INSPERITY, INC.

For the period ended Sep 30, 2026. Filed Oct 29, 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.

Sep 30, 2026 · Filed Oct 29, 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)	September 30, 2026	December 31, 2025
Assets
Cash and cash equivalents	$599	$642
Restricted cash	84	82
Marketable securities	—	18
Accounts receivable, net	910	826
Prepaid insurance and related assets	58	6
Income taxes receivable	30	29
Funds held for clients and other current assets	96	119
Total current assets	1,777	1,722
Property and equipment, net of accumulated depreciation	172	177
Right-of-use (“ROU”) leased assets	54	63
Prepaid health insurance	9	9
Deposits – health insurance	8	8
Deposits – workers’ compensation	132	148
Goodwill and other intangible assets, net	13	13
Deferred income taxes, net	—	22
Other assets	59	41
Total assets	$2,224	$2,203
Liabilities and stockholders' equity
Accounts payable	$7	$6
Payroll taxes and other payroll deductions payable	479	544
Accrued worksite employee payroll costs	801	764
Accrued health insurance costs	69	30
Accrued workers’ compensation costs	86	84
Accrued corporate payroll and commissions	77	78
Client funds liability and other accrued liabilities	79	114
Total current liabilities	1,598	1,620
Accrued workers’ compensation costs, net of current	99	102
Long-term debt	419	369
Operating lease liabilities, net of current	56	66
Deferred income taxes, net	8	—
Total noncurrent liabilities	582	537
Commitments and contingencies
Common stock	1	1
Additional paid-in capital	267	257
Treasury stock, at cost	(829)	(850)
Retained earnings	605	638
Total stockholders' equity	44	46
Total liabilities and stockholders’ equity	$2,224	$2,203

2026 Third Quarter Form 10-Q

FINANCIAL STATEMENTS(Unaudited)

CONSOLIDATED STATEMENTS OF OPERATIONS

	Three Months Ended September 30,		Nine Months Ended September 30,
(in millions, except per share amounts)	2026	2025	2026	2025
Revenues	$1,651	$1,623	$5,232	$5,144
Payroll taxes, benefits and workers’ compensation costs	1,444	1,428	4,506	4,416
Gross profit	207	195	726	728
Salaries, wages and payroll taxes	119	125	374	396
Stock-based compensation	12	16	38	47
Commissions	10	13	30	34
Advertising	11	10	36	28
General and administrative expenses	47	45	151	154
Depreciation and amortization	10	11	31	33
Total operating expenses	209	220	660	692
Operating income (loss)	(2)	(25)	66	36
Other income (expense):
Interest income	8	7	20	24
Interest expense	(7)	(6)	(19)	(18)
Income (loss) before income tax (benefit) expense	(1)	(24)	67	42
Income tax (benefit) expense	—	(4)	31	16
Net income (loss)	$(1)	$(20)	$36	$26
Net income (loss) per share of common stock
Basic	$(0.02)	$(0.53)	$0.96	$0.69
Diluted	$(0.02)	$(0.53)	$0.95	$0.69

2026 Third 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.