Paycom Software, Inc.
PAYCAPI behind this page
PAYC Q2 2026 request
Playground key active
/api/financials?ticker=PAYC&year=2026&quarter=2
Pick an endpoint and run the request.Income Statement
| Metric | Q2 2026 | Q2 2025 | YoY |
|---|---|---|---|
| Revenue | 531.2 | 483.6 | +9.8% |
Show Product Lines breakouts |
|||
| Implementation and Other [Member] | 7.3 | 6 | +21.7% |
| Interest on Funds Held for Clients [Member] | 26 | 28.5 | -8.8% |
| Recurring [Member] | 497.9 | 449.1 | +10.9% |
| Recurring and Other [Member] | 505.2 | 455.1 | +11.0% |
| Cost of Revenue | 89.1 | 87.5 | +1.8% |
| Total Costs & Expenses | 362.7 | 371.3 | -2.3% |
| Gross Profit | 442.1 | 396.1 | +11.6% |
| Research & Development | 51.9 | 74.8 | -30.6% |
| General & Administrative | 77.3 | 70.2 | +10.1% |
| Selling, General & Administrative | 273.6 | 283.8 | -3.6% |
| Operating Income | 168.5 | 112.3 | +50.0% |
| Other Non-Operating Income (Expense) | -1.1 | 5.7 | -119.3% |
| Income Before Taxes | 156.9 | 117.2 | +33.9% |
| Income Tax Expense (Benefit) | 49.5 | 27.7 | +78.7% |
| Comprehensive Income | 107.5 | 89.7 | +19.8% |
| Other Comprehensive Income (Q) | — | — | — |
Show Equity Components breakouts |
|||
| Accumulated Other Comprehensive Income | 0.1 | 0.2 | -50.0% |
| EPS (Basic) | 2.34 | 1.59 | +47.2% |
| EPS (Diluted) | 2.34 | 1.58 | +48.1% |
| Wtd Avg Shares (Basic) | 45.8 | 56.1 | -18.4% |
| Wtd Avg Shares (Diluted) | 45.9 | 56.5 | -18.8% |
| Depreciation And Amortization | 25.6 | 22.8 | +12.3% |
Show Fair Value By Asset Class breakouts |
|||
| Property Plant And Equipment | 46.7 | 41 | +13.9% |
| Interest Expense | -10.5 | -0.8 | -1212.5% |
Balance Sheet
| Metric | Q2 2026 | Q2 2025 | YoY |
|---|---|---|---|
| Current Assets | |||
| Cash & Cash Equivalents | 198 | 532.2 | -62.8% |
| Accounts Receivable | 53.5 | 39.9 | +34.1% |
| Prepaid Expense Current | 53.6 | 55.7 | -3.8% |
| Inventory | 1.7 | 1.6 | +6.2% |
| Income Taxes Receivable | 3.4 | 6.3 | -46.0% |
| Deferred Costs Current | 166.8 | 150.1 | +11.1% |
| Current Assets Before Funds Held For Clients | 476.8 | 785.8 | -39.3% |
| Funds Held For Clients | 3,006.1 | 1,616.9 | +85.9% |
| Total Current Assets | 3,482.9 | 2,402.7 | +45.0% |
| Non-Current Assets | |||
| Goodwill | 51.9 | 51.9 | 0.0% |
Show Fair Value By Asset Class breakouts |
|||
| Goodwill | 51.9 | 51.9 | 0.0% |
| Operating Lease Right-of-Use Assets | 79.4 | 76.8 | +3.4% |
| Other Non-Current Assets | 41.5 | 31.1 | +33.4% |
| Total Assets | 5,202.4 | 4,031.2 | +29.1% |
| Property, Plant & Equipment (INSTANT) | — | — | — |
Show Property Plant And Equipment By Type breakouts |
|||
| Land | 36.5 | 36.5 | 0.0% |
| Property and Equipment, net, Excluding Land and Construction in Progress [Member] | 608.2 | 545 | +11.6% |
| Property and Equipment, net, Including Land and Construction in Progress [Member] | 644.7 | 602.1 | +7.1% |
| Intangible Assets (INSTANT) | — | — | — |
Show Finite Lived Intangible Assets By Major Class breakouts |
|||
| Naming Rights [Member] | 30.6 | 44.3 | -30.9% |
| Other Assets | |||
| Property Plant And Equipment Net Including Land And Construction In Progress | 644.7 | 602.1 | +7.1% |
| Intangible Assets Net Excluding Goodwill | 30.6 | 44.3 | -30.9% |
| Amount Of Deferred Costs Related To Long Term Contracts | 871.3 | 822.3 | +6.0% |
| Current Liabilities | |||
| Accounts Payable | 7.6 | 19.7 | -61.4% |
| Accrued Commissions And Bonuses Current | 24.9 | 26.3 | -5.3% |
| Accrued Payroll And Vacation Current | 46.6 | 59 | -21.0% |
| Deferred Revenue | 30.8 | 30.3 | +1.7% |
| Operating Lease Liability Current | 28.8 | 21.9 | +31.5% |
| Accrued Liabilities And Other Liabilities | 98.6 | 75.1 | +31.3% |
| Current Liabilities Before Client Fund Obligations | 237.2 | 232.3 | +2.1% |
| Client Funds Obligation | 3,005.8 | 1,616.9 | +85.9% |
| Total Current Liabilities | 3,243.1 | 1,849.2 | +75.4% |
| Non-Current Liabilities | |||
| Deferred Tax Liabilities | 305.1 | 150.2 | +103.1% |
| Deferred Revenue Noncurrent | 122.1 | 119.4 | +2.3% |
| Operating Lease Liabilities | 54 | 59.3 | -8.9% |
| Long-Term Debt | 900 | — | — |
| Other Non-Current Liabilities | 6.6 | 51.2 | -87.1% |
| Liabilities Noncurrent | 1,387.9 | 380.1 | +265.1% |
| Total Liabilities | 4,630.9 | 2,229.3 | +107.7% |
| Stockholders' Equity | |||
| Common Stock | 0.6 | 0.6 | 0.0% |
| Additional Paid In Capital Common Stock | 904.7 | 801.9 | +12.8% |
| Retained Earnings | 2,484 | 2,073.3 | +19.8% |
| Accumulated Other Comprehensive Income | -0.5 | 0.2 | -350.0% |
| Treasury Stock Value | -2,817.4 | -1,074.1 | -162.3% |
| Total Stockholders' Equity | 571.5 | 1,801.9 | -68.3% |
Show Equity Components breakouts |
|||
| Accumulated Other Comprehensive Income | -0.5 | 0.2 | -350.0% |
| Additional Paid In Capital | 904.7 | 801.9 | +12.8% |
| Common Stock | 0.6 | 0.6 | 0.0% |
| Retained Earnings | 2,484 | 2,073.3 | +19.8% |
| Treasury Stock Common | -2,817.4 | -1,074.1 | -162.3% |
| Total Liabilities & Equity | 5,202.4 | 4,031.2 | +29.1% |
Cash Flow Statement
| Metric | YTD Q2 2026 | YTD Q2 2025 | YoY |
|---|---|---|---|
| Operating Activities | |||
| Net Income | 263.1 | 228.9 | +14.9% |
Show Equity Components breakouts |
|||
| Retained Earnings | 263.1 | 228.9 | +14.9% |
| Depreciation & Amortization | 101.2 | 81.9 | +23.6% |
| Stock-Based Compensation | 31.6 | 60.6 | -47.9% |
| Amortization of Financing Costs | 0.6 | 0.5 | +20.0% |
| Gain Loss On Sale Of Property Plant Equipment | 5.8 | — | — |
| Accretion Amortization Of Discounts And Premiums Investments | -1.8 | -4.9 | +63.3% |
| Other Noncash Expense | 0.1 | 0.8 | -87.5% |
| Deferred Income Taxes And Tax Credits | 0.9 | 0.7 | +28.6% |
| Gain On Modification Of Naming Rights Agreement | -9 | — | — |
| Other Noncash Income Expenses | -0.2 | 0.5 | -140.0% |
| Change in Accounts Receivable | -6.7 | -0.7 | -857.1% |
| Increase Decrease In Prepaid Expense | -11 | -11.5 | +4.3% |
| Increase Decrease In Other Operating Assets | 2.3 | -0.2 | +1250.0% |
| Increase Decrease In Deferred Charges | -21.8 | -45.4 | +52.0% |
| Increase Decrease In Income Taxes Payable Net Of Income Taxes Receivable | 74.8 | 5.6 | +1235.7% |
| Change in Accounts Payable | 0.7 | -3.6 | +119.4% |
| Increase Decrease In Accrued Commission And Bonuses | -3.3 | -6.7 | +50.7% |
| Increase Decrease In Accrued Payroll And Vacation | -13.5 | — | — |
| Change in Deferred Revenue | 2.7 | 5.1 | -47.1% |
| Increase Decrease In Accrued Liabilities And Other Operating Liabilities | 8.6 | -8 | +207.5% |
| Increase Decrease In Operating Right Of Use Assets And Operating Lease Liabilities | 2.6 | 1.6 | +62.5% |
| Net Cash from Operations | 427.6 | 305 | +40.2% |
| Investing Activities | |||
| Payments To Acquire Investments | -166.6 | -465.8 | +64.2% |
| Proceeds From Sale And Maturity Of Available For Sale Securities | 167 | — | — |
| Capital Expenditures | -54.9 | -99.4 | +44.8% |
| Net Cash from Investing | -54.5 | -565.2 | +90.4% |
| Employee Service Share Based Compensation Allocation Of Recognized Period Costs Capitalized Amount | 1.1 | 13.7 | -92.0% |
Show Property Plant And Equipment By Type breakouts |
|||
| Software And Software Development Costs | 1.1 | 13.7 | -92.0% |
| Right Of Use Asset Obtained In Exchange For Operating Lease Liability | 1.6 | 5.3 | -69.8% |
| Financing Activities | |||
| Proceeds From Issuance Of Long Term Debt | 900 | — | — |
| Debt Issuance Costs | -8.1 | — | — |
| Share Repurchases | -1,389.7 | — | — |
| Tax Withholding for Share Compensation | -16.6 | -37.8 | +56.1% |
| Payments Of Dividends | -35.5 | -42.9 | +17.2% |
| Proceeds From Stock Plans | 4.4 | — | — |
| Increase Decrease In Client Funds Obligation | -2,131.2 | -2,048.8 | -4.0% |
| Net Cash from Financing | -2,676.7 | -2,129.5 | -25.7% |
| Supplemental | |||
| Unpaid Capital Expenditures | 2.9 | 11.4 | -74.6% |
| Other Cash Flow | |||
| Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Period Increase Decrease Excluding Exchange Rate Effect | -2,303.6 | -2,389.7 | +3.6% |
| Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents | 2,828.9 | 1,653.1 | +71.1% |
| Restricted Cash And Cash Equivalents | 2,631 | 1,120.9 | +134.7% |
Values in millions USD. Source: SEC EDGAR 10-Q filing.