Paycom Software, Inc.

For the period ended Mar 31, 2026. Filed May 7, 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.

Mar 31, 2026 · Filed May 7, 2026

PAYC$237.96+0.6%Stored close · as of Nov 10, 2026

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Contents

Unaudited Consolidated Balance Sheets

(in millions, except per share amounts)

	March 31, 2026	December 31, 2025
Assets
Current assets:
Cash and cash equivalents	$153.9	$370.0
Accounts receivable	51.3	44.9
Prepaid expenses	58.0	47.5
Inventory	1.5	1.7
Income tax receivable	20.6	78.2
Deferred contract costs	164.1	159.5
Current assets before funds held for clients	449.4	701.8
Funds held for clients	2,624.6	5,137.0
Total current assets	3,074.0	5,838.8
Property and equipment, net	669.0	687.3
Intangible assets, net	34.0	37.4
Goodwill	51.9	51.9
Long-term deferred contract costs	872.8	857.4
Operating lease right-of-use assets	86.2	89.4
Other assets	33.8	36.5
Total assets	$4,821.8	$7,598.7
Liabilities and Stockholders’ Equity
Current liabilities:
Accounts payable	$9.4	$6.6
Accrued commissions and bonuses	14.2	28.2
Accrued payroll and vacation	42.6	60.1
Deferred revenue	32.3	28.3
Operating lease liabilities	28.6	28.4
Accrued expenses and other current liabilities	87.7	79.8
Current liabilities before client funds obligation	214.8	231.4
Client funds obligation	2,624.7	5,137.0
Total current liabilities	2,839.5	5,368.4
Deferred income tax liabilities, net	306.6	304.4
Long-term deferred revenue	121.7	121.9
Long-term debt	675.0	—
Long-term operating lease liabilities	60.0	61.9
Other long-term liabilities	7.2	10.6
Total long-term liabilities	1,170.6	498.8
Total liabilities	4,010.1	5,867.2
Commitments and contingencies (Note 12 “Commitments and Contingencies”)
Stockholders’ equity:
Common stock, $0.01 par value (100.0 shares authorized, 63.7 and 63.6 shares issued at March 31, 2026 and December 31, 2025, respectively; 46.6 and 54.8 shares outstanding at March 31, 2026 and December 31, 2025, respectively)	0.6	0.6
Additional paid-in capital	887.3	878.4
Retained earnings	2,393.8	2,255.6
Accumulated other comprehensive earnings (loss)	(0.6)	0.3
Treasury stock, at cost (17.1 and 8.8 shares at March 31, 2026 and December 31, 2025, respectively)	(2,469.4)	(1,403.4)
Total stockholders’ equity	811.7	1,731.5
Total liabilities and stockholders’ equity	$4,821.8	$7,598.7

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.