Insperity (NSP) Financials

$65.34 +0.54 (+0.84%)

Closing price 05/6/2025 03:59 PM Eastern

Extended Trading

$65.38 +0.04 (+0.06%)

As of 06:30 AM Eastern

Annual Income Statements for Insperity

This table shows Insperity's income and expenses over time, based on annual financial data. All values are USD millions unless otherwise specified.

Metric	2015	2016	2017	2018	2019	2020	2021	2022	2023	2024
Period end date	12/31/2015	12/31/2016	12/31/2017	12/31/2018	12/31/2019	12/31/2020	12/31/2021	12/31/2022	12/31/2023	12/31/2024
Net Income / (Loss) Attributable to Common Shareholders	38	64	83	134	149	138	124	179	171	91
Consolidated Net Income / (Loss)	39	66	84	135	151	138	124	179	171	91
Net Income / (Loss) Continuing Operations	39	66	84	135	151	138	124	179	171	91
Total Pre-Tax Income	66	105	130	182	190	189	168	245	225	126
Total Operating Income	66	106	130	179	187	195	173	250	219	117
Total Gross Profit	438	492	573	682	733	807	820	1,011	1,037	1,052
Total Revenue	2,604	2,941	3,300	3,829	4,315	4,287	4,973	5,939	6,486	6,581
Operating Revenue	2,604	2,941	3,300	3,829	4,315	4,287	4,973	5,939	6,486	6,581
Total Cost of Revenue	2,166	2,450	2,727	3,147	3,582	3,480	4,153	4,928	5,449	5,529
Operating Cost of Revenue	2,166	2,450	2,727	3,147	3,582	3,480	4,153	4,928	5,449	5,529
Total Operating Expenses	372	385	443	503	546	612	647	761	818	935
Selling, General & Admin Expense	103	106	124	140	155	146	159	202	224	271
Marketing Expense	16	16	17	19	22	22	29	37	37	38
Depreciation Expense	19	17	18	23	29	31	39	41	43	44
Other Operating Expenses / (Income)	211	230	260	301	317	353	420	481	514	582
Total Other Income / (Expense), net	-0.08	-1.13	0.20	3.32	3.01	-5.42	-5.01	-5.00	6.00	9.00
Interest Expense	0.46	2.40	3.21	4.67	7.65	8.02	7.46	14	27	28
Interest & Investment Income	0.38	1.27	3.41	7.99	11	2.60	2.45	9.00	33	37
Income Tax Expense	26	39	46	47	39	51	44	66	54	35
Basic Earnings per Share	$0.79	$1.55	$2.02	$3.24	$3.72	$3.57	$3.22	$4.70	$4.53	$2.44
Weighted Average Basic Shares Outstanding	24.31M	41.67M	41.07M	41.22M	39.38M	76.43M	76.67M	75.70M	37.29M	37.23M
Diluted Earnings per Share	$0.79	$1.54	$2.01	$3.22	$3.70	$3.54	$3.18	$4.64	$4.47	$2.42
Weighted Average Diluted Shares Outstanding	24.31M	41.67M	41.07M	41.22M	39.38M	76.43M	76.67M	75.70M	37.29M	37.23M
Weighted Average Basic & Diluted Shares Outstanding	24.31M	41.67M	41.07M	41.22M	39.38M	76.43M	76.67M	75.70M	37.29M	37.23M
Cash Dividends to Common per Share	$0.85	$0.97	$1.58	$0.80	$1.20	$1.60	$3.75	$2.01	$2.23	$2.37

This table shows Insperity's income and expenses over time, based on quarterly financial data. All values are USD millions unless otherwise specified.

Metric	Q3 2022	Q4 2022	Q1 2023	Q2 2023	Q3 2023	Q4 2023	Q1 2024	Q2 2024	Q3 2024	Q4 2024	Q1 2025
Period end date	9/30/2022	12/31/2022	3/31/2023	6/30/2023	9/30/2023	12/31/2023	3/31/2024	6/30/2024	9/30/2024	12/31/2024	3/31/2025
Net Income / (Loss) Attributable to Common Shareholders	38	38	95	12	45	19	79	18	3.00	-9.00	51
Consolidated Net Income / (Loss)	38	38	95	12	45	19	79	18	3.00	-9.00	51
Net Income / (Loss) Continuing Operations	38	38	95	12	45	19	79	18	3.00	-9.00	51
Total Pre-Tax Income	51	50	124	16	61	24	111	25	3.00	-13	72
Total Operating Income	53	51	121	16	59	23	108	23	1.00	-15	68
Total Gross Profit	245	241	332	225	258	222	345	260	229	218	310
Total Revenue	1,439	1,490	1,770	1,585	1,551	1,580	1,802	1,605	1,561	1,613	1,863
Operating Revenue	1,439	1,490	1,770	1,585	1,551	1,580	1,802	1,605	1,561	1,613	1,863
Total Cost of Revenue	1,195	1,249	1,438	1,360	1,293	1,358	1,457	1,345	1,332	1,395	1,553
Operating Cost of Revenue	1,195	1,249	1,438	1,360	1,293	1,358	1,457	1,345	1,332	1,395	1,553
Total Operating Expenses	192	190	211	209	199	199	237	237	228	233	242
Selling, General & Admin Expense	49	55	59	56	51	58	69	68	64	70	71
Marketing Expense	9.79	6.19	6.00	17	7.00	7.00	7.00	12	9.00	10	7.00
Depreciation Expense	10	11	10	11	11	11	11	11	11	11	11
Other Operating Expenses / (Income)	123	119	136	125	130	123	150	146	144	142	153
Total Other Income / (Expense), net	-1.27	-0.20	3.00	0.00	2.00	1.00	3.00	2.00	2.00	2.00	4.00
Interest Expense	4.08	5.30	6.00	7.00	7.00	7.00	7.00	7.00	7.00	7.00	6.00
Interest & Investment Income	2.81	5.10	9.00	7.00	9.00	8.00	10	9.00	9.00	9.00	10
Income Tax Expense	14	13	29	4.00	16	5.00	32	7.00	0.00	-4.00	21
Basic Earnings per Share	$0.99	$1.01	$2.49	$0.34	$1.17	$0.53	$2.11	$0.48	$0.07	($0.22)	$1.37
Weighted Average Basic Shares Outstanding	75.87M	75.70M	38.22M	38.14M	37.28M	37.29M	37.66M	37.54M	37.38M	37.23M	37.63M
Diluted Earnings per Share	$0.98	$0.99	$2.45	$0.33	$1.16	$0.53	$2.08	$0.48	$0.07	($0.21)	$1.35
Weighted Average Diluted Shares Outstanding	75.87M	75.70M	38.22M	38.14M	37.28M	37.29M	37.66M	37.54M	37.38M	37.23M	37.63M
Weighted Average Basic & Diluted Shares Outstanding	75.87M	75.70M	38.22M	38.14M	37.28M	37.29M	37.66M	37.54M	37.38M	37.23M	37.63M
Cash Dividends to Common per Share	$0.52	-	$0.52	$0.57	$0.57	-	$0.57	$0.57	$0.60	-	$0.60

This table details how cash moves in and out of Insperity's business through operations, investing, and financing, using annual figures. All values are USD millions unless otherwise specified.

Metric	2015	2016	2017	2018	2019	2020	2021	2022	2023	2024
Period end date	12/31/2015	12/31/2016	12/31/2017	12/31/2018	12/31/2019	12/31/2020	12/31/2021	12/31/2022	12/31/2023	12/31/2024
Net Change in Cash & Equivalents	-6.92	29	77	-14	57	194	21	174	21	309
Net Cash From Operating Activities	65	145	213	184	205	346	260	347	198	520
Net Cash From Continuing Operating Activities	65	145	213	184	205	346	260	347	198	520
Net Income / (Loss) Continuing Operations	39	66	84	135	151	138	124	179	171	91
Consolidated Net Income / (Loss)	39	66	84	135	151	138	124	179	171	91
Depreciation Expense	19	17	18	23	29	31	39	41	43	44
Non-Cash Adjustments To Reconcile Net Income	35	20	77	83	96	-6.88	115	154	99	232
Changes in Operating Assets and Liabilities, net	-28	43	34	-57	-70	183	-18	-27	-115	153
Net Cash From Investing Activities	12	-26	-33	-94	-30	-99	-31	-32	-22	-38
Net Cash From Continuing Investing Activities	12	-26	-33	-94	-30	-99	-31	-32	-22	-38
Purchase of Property, Plant & Equipment	-18	-34	-33	-35	-56	-98	-33	-30	-40	-38
Purchase of Investments	-11	-1.05	-1.75	-88	-110	-51	-58	-47	-48	-23
Sale and/or Maturity of Investments	11	1.72	1.56	13	108	50	60	45	66	23
Net Cash From Financing Activities	-84	-90	-103	-104	-118	-54	-208	-141	-155	-173
Net Cash From Continuing Financing Activities	-84	-90	-103	-104	-118	-54	-208	-141	-155	-173
Repayment of Debt	0.00	-19	1.55	2.26	8.31	7.70	5.83	9.00	60	-21
Repurchase of Common Equity	0.00	-144	-	-	-	-	-70	-73	-131	-63
Payment of Dividends	-21	-21	-66	-33	-49	-62	-144	-77	-84	-89
Cash Interest Paid	0.46	2.40	3.26	4.01	7.42	8.98	7.27	13	22	32
Cash Income Taxes Paid	40	44	41	41	38	51	54	57	63	33

This table details how cash moves in and out of Insperity's business through operations, investing, and financing, using quarterly figures. All values are USD millions unless otherwise specified.

Metric	Q3 2022	Q4 2022	Q1 2023	Q2 2023	Q3 2023	Q4 2023	Q1 2024	Q2 2024	Q3 2024	Q4 2024	Q1 2025
Period end date	9/30/2022	12/31/2022	3/31/2023	6/30/2023	9/30/2023	12/31/2023	3/31/2024	6/30/2024	9/30/2024	12/31/2024	3/31/2025
Net Change in Cash & Equivalents	56	195	-16	-155	114	78	-57	-30	-200	596	-498
Net Cash From Operating Activities	99	225	40	-110	210	58	31	20	-150	619	-443
Net Cash From Continuing Operating Activities	99	225	40	-110	210	58	31	20	-150	619	-443
Net Income / (Loss) Continuing Operations	38	38	95	12	45	19	79	18	3.00	-9.00	51
Consolidated Net Income / (Loss)	38	38	95	12	45	19	79	18	3.00	-9.00	51
Depreciation Expense	10	11	10	11	11	11	11	11	11	11	11
Non-Cash Adjustments To Reconcile Net Income	-154	30	23	14	52	10	73	25	40	94	-1.00
Changes in Operating Assets and Liabilities, net	206	147	-88	-147	102	18	-132	-34	-204	523	-504
Net Cash From Investing Activities	-11	-12	-9.00	-7.00	14	-20	-5.00	-6.00	-14	-13	-6.00
Net Cash From Continuing Investing Activities	-11	-12	-9.00	-7.00	14	-20	-5.00	-6.00	-14	-13	-6.00
Purchase of Property, Plant & Equipment	-7.41	-14	-7.00	-7.00	-8.00	-18	-5.00	-6.00	-14	-13	-6.00
Purchase of Investments	-18	-11	-14	-18	-8.00	-8.00	-6.00	-6.00	-5.00	-6.00	-6.00
Sale and/or Maturity of Investments	15	13	12	18	30	6.00	6.00	6.00	5.00	6.00	6.00
Net Cash From Financing Activities	-32	-18	-47	-38	-110	40	-83	-44	-36	-10	-49
Net Cash From Continuing Financing Activities	-32	-18	-47	-38	-110	40	-83	-44	-36	-10	-49
Repayment of Debt	-5.40	12	8.00	-6.00	-3.00	61	-39	-7.00	2.00	23	-7.00
Repurchase of Common Equity	-	-9.58	-35	-10	-86	-	-23	-14	-15	-11	-19
Payment of Dividends	-20	-20	-20	-22	-21	-21	-21	-23	-23	-22	-23

This table presents Insperity's assets and liabilities at the end of each period, using annual balance sheet data. All values are USD millions unless otherwise specified.

Metric	2015	2016	2017	2018	2019	2020	2021	2022	2023	2024
Period end date	12/31/2015	12/31/2016	12/31/2017	12/31/2018	12/31/2019	12/31/2020	12/31/2021	12/31/2022	12/31/2023	12/31/2024
Total Assets	785	907	1,064	1,192	1,395	1,584	1,753	2,039	2,120	2,597
Total Current Assets	542	640	779	867	975	1,077	1,245	1,512	1,595	2,085
Cash & Equivalents	270	286	354	327	367	555	576	733	693	1,039
Restricted Cash	37	43	41	42	49	46	47	50	57	69
Short-Term Investments	9.88	1.85	1.96	61	35	35	32	33	16	16
Accounts Receivable	9.95	270	334	401	466	393	513	623	694	829
Prepaid Expenses	7.42	15	11	8.41	10	10	11	12	7.00	25
Other Current Assets	208	20	27	28	43	39	53	62	128	107
Plant, Property, & Equipment, net	62	80	96	117	148	216	211	200	197	192
Total Noncurrent Assets	181	187	189	208	273	291	298	327	328	320
Goodwill	14	13	13	13	13	13	13	13	13	13
Noncurrent Deferred & Refundable Income Taxes	17	14	4.28	8.82	3.96	9.60	4.89	16	20	34
Other Noncurrent Operating Assets	1.38	1.84	163	187	256	268	280	299	295	273
Total Liabilities & Shareholders' Equity	785	907	1,064	1,192	1,395	1,584	1,753	2,039	2,120	2,597
Total Liabilities	612	847	997	1,114	1,391	1,540	1,753	1,958	2,026	2,500
Total Current Liabilities	488	601	725	772	869	905	1,129	1,353	1,436	1,930
Accounts Payable	5.38	4.19	6.45	11	4.57	6.20	6.41	7.73	11	10
Accrued Expenses	440	553	675	455	534	473	604	736	799	948
Current Employee Benefit Liabilities	39	44	43	46	53	48	51	53	60	71
Other Taxes Payable	-	-	-	261	277	378	468	556	566	901
Total Noncurrent Liabilities	125	246	273	342	522	635	625	605	590	570
Long-Term Debt	0.00	104	104	144	269	369	369	369	369	369
Noncurrent Employee Benefit Liabilities	125	141	166	187	194	195	193	180	163	135
Other Noncurrent Operating Liabilities	-	-	1.75	10.00	59	6.29	62	56	58	66
Commitments & Contingencies	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Total Equity & Noncontrolling Interests	172	61	66	78	4.08	44	-1.77	81	94	97
Total Preferred & Common Equity	172	61	66	78	4.08	44	-1.77	81	94	97
Preferred Stock	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Total Common Equity	172	61	66	78	4.08	44	-1.77	81	94	97
Common Stock	145	9.52	26	37	49	96	110	152	186	223
Retained Earnings	233	278	297	398	499	575	554	655	739	738
Treasury Stock	-205	-227	-256	-358	-544	-627	-665	-726	-831	-864

This table presents Insperity's assets and liabilities at the end of each period, using quarterly balance sheet data. All values are USD millions unless otherwise specified.

Metric	Q3 2022	Q1 2023	Q2 2023	Q3 2023	Q1 2024	Q2 2024	Q3 2024	Q1 2025
Period end date	9/30/2022	3/31/2023	6/30/2023	9/30/2023	3/31/2024	6/30/2024	9/30/2024	3/31/2025
Total Assets	1,782	2,040	1,865	1,996	2,126	2,095	1,933	2,143
Total Current Assets	1,289	1,518	1,364	1,478	1,619	1,621	1,433	1,654
Cash & Equivalents	562	697	580	679	667	676	470	551
Restricted Cash	52	48	48	51	61	64	67	74
Short-Term Investments	34	36	36	14	16	16	16	17
Accounts Receivable	559	607	605	657	724	740	765	834
Prepaid Expenses	30	51	23	21	37	34	31	56
Current Deferred & Refundable Income Taxes	0.00	-	12	-	-	-	-	8.00
Other Current Assets	51	80	60	56	114	91	84	114
Plant, Property, & Equipment, net	197	196	193	191	191	186	190	186
Total Noncurrent Assets	296	326	309	328	316	288	310	303
Goodwill	13	13	13	13	13	13	13	13
Noncurrent Deferred & Refundable Income Taxes	0.75	0.00	11	10	6.00	15	19	10
Other Noncurrent Operating Assets	87	85	87	91	289	73	270	272
Other Noncurrent Nonoperating Assets	196	228	198	214	8.00	187	8.00	8.00
Total Liabilities & Shareholders' Equity	1,782	2,040	1,865	1,996	2,126	2,095	1,933	2,143
Total Liabilities	1,721	1,907	1,735	1,913	1,986	1,953	1,808	2,024
Total Current Liabilities	1,121	1,303	1,136	1,321	1,406	1,383	1,233	1,466
Accounts Payable	5.47	9.49	6.81	7.21	6.00	7.00	6.00	8.00
Accrued Expenses	706	732	676	741	832	800	852	925
Current Deferred & Payable Income Tax Liabilities	0.46	14	0.00	0.43	15	5.00	8.00	0.00
Current Employee Benefit Liabilities	57	52	51	55	64	67	70	76
Other Taxes Payable	352	496	402	518	489	504	297	457
Total Noncurrent Liabilities	600	604	599	592	580	570	575	558
Long-Term Debt	369	369	369	369	369	369	369	369
Capital Lease Obligations	-	-	-	-	56	-	66	67
Noncurrent Employee Benefit Liabilities	175	181	180	171	155	146	140	122
Commitments & Contingencies	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Total Equity & Noncontrolling Interests	61	133	131	83	140	142	125	119
Total Preferred & Common Equity	61	133	131	83	140	142	125	119
Total Common Equity	61	133	131	83	140	142	125	119
Common Stock	140	143	158	174	173	192	209	210
Retained Earnings	637	726	717	740	793	788	769	764
Treasury Stock	-716	-735	-745	-831	-826	-838	-853	-855

This table displays calculated financial ratios and metrics derived from Insperity's official financial filings.

Metric	2015	2016	2017	2018	2019	2020	2021	2022	2023	2024
Period end date	12/31/2015	12/31/2016	12/31/2017	12/31/2018	12/31/2019	12/31/2020	12/31/2021	12/31/2022	12/31/2023	12/31/2024
Growth Metrics	-	-	-	-	-	-	-	-	-	-
Revenue Growth	10.43%	12.97%	12.20%	16.01%	12.70%	-0.64%	16.00%	19.42%	9.21%	1.46%
EBITDA Growth	20.28%	44.58%	20.45%	36.31%	6.36%	5.49%	-6.52%	37.34%	-9.97%	-38.55%
EBIT Growth	38.39%	61.81%	22.23%	37.78%	4.24%	4.32%	-10.97%	44.23%	-12.40%	-46.58%
NOPAT Growth	41.28%	69.12%	26.35%	57.76%	11.85%	-4.38%	-10.14%	42.95%	-8.88%	-49.23%
Net Income Growth	40.66%	67.53%	27.90%	60.44%	11.58%	-8.51%	-10.24%	44.26%	-4.47%	-46.78%
EPS Growth	40.66%	67.53%	30.52%	60.20%	14.91%	-4.32%	-10.17%	45.91%	-3.66%	-45.86%
Operating Cash Flow Growth	-54.07%	123.36%	46.66%	-13.47%	11.21%	68.83%	-24.89%	33.38%	-42.94%	162.63%
Free Cash Flow Firm Growth	-57.20%	57.23%	-103.45%	3,256.69%	13.21%	2.11%	110.76%	2.62%	-60.22%	320.82%
Invested Capital Growth	-8.05%	-10.12%	27.10%	11.85%	14.36%	11.70%	-81.52%	-28.01%	16.99%	-117.16%
Revenue Q/Q Growth	2.12%	2.76%	3.04%	3.80%	2.58%	-0.44%	4.96%	3.46%	1.41%	0.51%
EBITDA Q/Q Growth	-5.19%	3.78%	7.24%	5.61%	-1.87%	-7.79%	4.92%	14.00%	-9.39%	-18.79%
EBIT Q/Q Growth	-4.34%	4.36%	7.66%	5.24%	-2.56%	-9.32%	4.19%	16.79%	-11.29%	-24.30%
NOPAT Q/Q Growth	-4.26%	5.09%	7.26%	6.67%	-2.01%	-9.65%	4.60%	17.40%	-10.72%	-25.31%
Net Income Q/Q Growth	-4.43%	5.06%	7.70%	7.21%	-2.74%	-10.44%	4.57%	18.65%	-10.09%	-23.77%
EPS Q/Q Growth	-4.43%	5.06%	-45.38%	8.05%	-3.39%	77.00%	3.92%	19.28%	-9.33%	-23.42%
Operating Cash Flow Q/Q Growth	-44.38%	15.78%	19.13%	-14.25%	27.24%	30.87%	-11.70%	6.01%	-45.85%	1,383.57%
Free Cash Flow Firm Q/Q Growth	-45.26%	3.54%	-102.83%	-35.41%	34.82%	-14.92%	35.21%	-0.14%	-62.36%	212.29%
Invested Capital Q/Q Growth	-38.58%	-33.87%	15.97%	34.76%	30.19%	34.58%	7.17%	11.94%	40.06%	-65,700.00%
Profitability Metrics	-	-	-	-	-	-	-	-	-	-
Gross Margin	16.82%	16.71%	17.35%	17.81%	16.99%	18.82%	16.49%	17.02%	15.99%	15.99%
EBITDA Margin	3.27%	4.18%	4.49%	5.28%	4.98%	5.29%	4.26%	4.90%	4.04%	2.45%
Operating Margin	2.52%	3.61%	3.94%	4.68%	4.33%	4.54%	3.49%	4.21%	3.38%	1.78%
EBIT Margin	2.52%	3.61%	3.94%	4.68%	4.33%	4.54%	3.49%	4.21%	3.38%	1.78%
Profit (Net Income) Margin	1.51%	2.24%	2.56%	3.54%	3.50%	3.22%	2.50%	3.01%	2.64%	1.38%
Tax Burden Percent	60.03%	62.74%	64.85%	74.26%	79.68%	73.04%	73.72%	73.06%	76.00%	72.22%
Interest Burden Percent	99.88%	98.94%	100.15%	101.86%	101.61%	97.22%	97.11%	98.00%	102.74%	107.69%
Effective Tax Rate	39.97%	37.26%	35.15%	25.74%	20.32%	26.96%	26.28%	26.94%	24.00%	27.78%
Return on Invested Capital (ROIC)	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
ROIC Less NNEP Spread (ROIC-NNEP)	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Return on Net Nonoperating Assets (RNNOA)	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Return on Equity (ROE)	20.92%	56.65%	133.08%	188.08%	369.64%	573.47%	585.86%	450.31%	195.12%	95.29%
Cash Return on Invested Capital (CROIC)	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Operating Return on Assets (OROA)	8.33%	12.57%	13.19%	15.88%	14.43%	13.07%	10.39%	13.18%	10.53%	4.96%
Return on Assets (ROA)	4.99%	7.80%	8.57%	12.01%	11.68%	9.28%	7.44%	9.44%	8.22%	3.86%
Return on Common Equity (ROCE)	20.92%	56.65%	133.08%	188.08%	369.64%	573.47%	585.86%	450.31%	195.12%	95.29%
Return on Equity Simple (ROE_SIMPLE)	22.84%	109.03%	127.26%	174.33%	3,704.31%	313.24%	0.00%	220.24%	181.91%	93.81%
Net Operating Profit after Tax (NOPAT)	39	67	84	133	149	142	128	183	166	85
NOPAT Margin	1.51%	2.27%	2.55%	3.47%	3.45%	3.32%	2.57%	3.08%	2.57%	1.28%
Net Nonoperating Expense Percent (NNEP)	-0.01%	-0.17%	0.04%	0.84%	1.03%	-2.07%	-1.52%	-1.00%	1.08%	1.13%
Return On Investment Capital (ROIC_SIMPLE)	-	-	-	-	-	-	-	40.53%	35.95%	18.13%
Cost of Revenue to Revenue	83.18%	83.29%	82.65%	82.19%	83.01%	81.18%	83.51%	82.98%	84.01%	84.01%
SG&A Expenses to Revenue	3.95%	3.60%	3.76%	3.66%	3.59%	3.41%	3.20%	3.40%	3.45%	4.12%
R&D to Revenue	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Operating Expenses to Revenue	14.29%	13.10%	13.42%	13.13%	12.66%	14.28%	13.01%	12.81%	12.61%	14.21%
Earnings before Interest and Taxes (EBIT)	66	106	130	179	187	195	173	250	219	117
Earnings before Interest, Taxes, Depreciation and Amortization (EBITDA)	85	123	148	202	215	227	212	291	262	161
Valuation Ratios	-	-	-	-	-	-	-	-	-	-
Price to Book Value (P/BV)	5.73	21.24	31.63	44.49	755.79	64.93	0.00	50.65	45.30	29.87
Price to Tangible Book Value (P/TBV)	6.22	27.10	39.17	53.20	0.00	91.19	0.00	60.04	52.57	34.49
Price to Revenue (P/Rev)	0.38	0.44	0.64	0.90	0.71	0.67	0.87	0.69	0.66	0.44
Price to Earnings (P/E)	25.72	19.93	25.31	25.88	20.64	20.73	34.81	23.00	24.90	31.84
Dividend Yield	7.06%	1.61%	0.00%	0.97%	1.56%	2.14%	1.56%	1.85%	1.95%	3.06%
Earnings Yield	3.89%	5.02%	3.95%	3.86%	4.84%	4.82%	2.87%	4.35%	4.02%	3.14%
Enterprise Value to Invested Capital (EV/IC)	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Enterprise Value to Revenue (EV/Rev)	0.26	0.36	0.55	0.83	0.67	0.62	0.81	0.62	0.60	0.33
Enterprise Value to EBITDA (EV/EBITDA)	7.88	8.61	12.18	15.69	13.50	11.76	19.04	12.61	14.74	13.31
Enterprise Value to EBIT (EV/EBIT)	10.21	9.97	13.89	17.71	15.54	13.69	23.27	14.68	17.63	18.31
Enterprise Value to NOPAT (EV/NOPAT)	17.01	15.88	21.42	23.85	19.51	18.74	31.57	20.09	23.20	25.36
Enterprise Value to Operating Cash Flow (EV/OCF)	10.31	7.29	8.47	17.18	14.14	7.69	15.51	10.58	19.50	4.12
Enterprise Value to Free Cash Flow (EV/FCFF)	10.94	10.99	0.00	30.19	24.40	21.95	15.77	13.98	36.97	4.88
Leverage & Solvency	-	-	-	-	-	-	-	-	-	-
Debt to Equity	0.00	1.72	1.57	1.86	66.05	9.83	-208.23	4.55	3.93	3.80
Long-Term Debt to Equity	0.00	1.72	1.57	1.86	66.05	9.83	-208.23	4.55	3.93	3.80
Financial Leverage	-2.50	-3.65	-5.41	-4.08	-5.72	-7.95	-11.44	-9.18	-4.81	-6.03
Leverage Ratio	4.19	7.26	15.54	15.66	31.64	61.80	78.79	47.70	23.73	24.70
Compound Leverage Factor	4.18	7.19	15.56	15.95	32.15	60.08	76.51	46.75	24.38	26.60
Debt to Total Capital	0.00%	63.30%	61.15%	65.02%	98.51%	90.76%	100.48%	81.97%	79.70%	79.18%
Short-Term Debt to Total Capital	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Long-Term Debt to Total Capital	0.00%	63.30%	61.15%	65.02%	98.51%	90.76%	100.48%	81.97%	79.70%	79.18%
Preferred Equity to Total Capital	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Noncontrolling Interests to Total Capital	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Common Equity to Total Capital	100.00%	36.70%	38.85%	34.98%	1.49%	9.24%	-0.48%	18.03%	20.30%	20.82%
Debt to EBITDA	0.00	0.85	0.70	0.71	1.25	1.91	1.74	1.27	1.41	2.29
Net Debt to EBITDA	0.00	-1.84	-1.98	-1.41	-0.85	-0.89	-1.35	-1.53	-1.52	-4.69
Long-Term Debt to EBITDA	0.00	0.85	0.70	0.71	1.25	1.91	1.74	1.27	1.41	2.29
Debt to NOPAT	0.00	1.57	1.24	1.09	1.81	3.05	2.89	2.02	2.22	4.37
Net Debt to NOPAT	0.00	-3.39	-3.48	-2.15	-1.22	-1.42	-2.23	-2.44	-2.39	-8.93
Long-Term Debt to NOPAT	0.00	1.57	1.24	1.09	1.81	3.05	2.89	2.02	2.22	4.37
Altman Z-Score	5.06	5.02	5.22	6.13	5.46	4.87	5.16	5.12	5.24	3.85
Noncontrolling Interest Sharing Ratio	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Liquidity Ratios	-	-	-	-	-	-	-	-	-	-
Current Ratio	1.11	1.07	1.07	1.12	1.12	1.19	1.10	1.12	1.11	1.08
Quick Ratio	0.59	0.93	0.95	1.02	1.00	1.09	0.99	1.03	0.98	0.98
Cash Flow Metrics	-	-	-	-	-	-	-	-	-	-
Free Cash Flow to Firm (FCFF)	61	96	-3.33	105	119	121	256	263	104	440
Operating Cash Flow to CapEx	1,176.48%	428.17%	644.91%	524.43%	364.48%	353.00%	791.80%	1,156.67%	495.00%	1,368.42%
Free Cash Flow to Firm to Interest Expense	133.58	40.23	-1.04	22.50	15.55	15.14	34.30	18.75	3.87	15.70
Operating Cash Flow to Interest Expense	141.79	60.67	66.36	39.52	26.83	43.21	34.88	24.79	7.33	18.57
Operating Cash Flow Less CapEx to Interest Expense	129.74	46.50	56.07	31.98	19.47	30.97	30.48	22.64	5.85	17.21
Efficiency Ratios	-	-	-	-	-	-	-	-	-	-
Asset Turnover	3.30	3.48	3.35	3.39	3.34	2.88	2.98	3.13	3.12	2.79
Accounts Receivable Turnover	209.02	20.99	10.92	10.42	9.96	9.99	10.98	10.46	9.85	8.64
Inventory Turnover	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Fixed Asset Turnover	35.64	41.42	37.52	35.97	32.57	23.56	23.29	28.92	32.68	33.84
Accounts Payable Turnover	430.78	511.96	512.88	368.70	471.70	646.39	658.42	696.83	581.79	526.57
Days Sales Outstanding (DSO)	1.75	17.39	33.42	35.02	36.65	36.55	33.25	34.91	37.05	42.23
Days Inventory Outstanding (DIO)	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Days Payable Outstanding (DPO)	0.85	0.71	0.71	0.99	0.77	0.56	0.55	0.52	0.63	0.69
Cash Conversion Cycle (CCC)	0.90	16.67	32.70	34.03	35.87	35.98	32.70	34.39	36.42	41.54
Capital & Investment Metrics	-	-	-	-	-	-	-	-	-	-
Invested Capital	-294	-323	-236	-208	-178	-157	-285	-365	-303	-658
Invested Capital Turnover	-9.21	-9.54	-11.81	-17.27	-22.38	-25.60	-22.49	-18.27	-19.42	-13.70
Increase / (Decrease) in Invested Capital	-22	-30	88	28	30	21	-128	-80	62	-355
Enterprise Value (EV)	671	1,059	1,805	3,170	2,901	2,664	4,034	3,670	3,861	2,143
Market Capitalization	988	1,286	2,098	3,456	3,083	2,866	4,319	4,117	4,258	2,898
Book Value per Share	$7.05	$2.84	$3.18	$1.86	$0.10	$1.15	($0.05)	$2.14	$2.52	$2.59
Tangible Book Value per Share	$6.50	$2.23	$2.57	$1.55	($0.22)	$0.82	($0.38)	$1.81	$2.17	$2.25
Total Capital	172	165	171	222	273	478	368	451	463	466
Total Debt	0.00	104	104	144	269	434	369	369	369	369
Total Long-Term Debt	0.00	104	104	144	269	434	369	369	369	369
Net Debt	-317	-226	-293	-285	-182	-201	-285	-446	-397	-755
Capital Expenditures (CapEx)	5.53	34	33	35	56	98	33	30	40	38
Debt-free, Cash-free Net Working Capital (DFCFNWC)	-262	-291	-343	-336	-346	-463	-538	-657	-607	-969
Debt-free Net Working Capital (DFNWC)	54	39	54	94	106	172	116	159	159	155
Net Working Capital (NWC)	54	39	54	94	106	172	116	159	159	155
Net Nonoperating Expense (NNE)	0.05	0.71	-0.13	-2.47	-2.40	3.96	3.69	3.65	-4.56	-6.50
Net Nonoperating Obligations (NNO)	-466	-384	-302	-285	-182	-201	-283	-446	-397	-755
Total Depreciation and Amortization (D&A)	19	17	18	23	28	32	39	41	43	44
Debt-free, Cash-free Net Working Capital to Revenue	-10.08%	-9.90%	-10.40%	-8.77%	-8.01%	-10.79%	-10.82%	-11.07%	-9.36%	-14.72%
Debt-free Net Working Capital to Revenue	2.09%	1.34%	1.64%	2.46%	2.45%	4.02%	2.34%	2.67%	2.45%	2.36%
Net Working Capital to Revenue	2.09%	1.34%	1.64%	2.46%	2.45%	4.02%	2.34%	2.67%	2.45%	2.36%
Earnings Adjustments	-	-	-	-	-	-	-	-	-	-
Adjusted Basic Earnings per Share	$0.79	$1.55	$2.02	$3.24	$3.72	$3.57	$3.22	$4.70	$4.53	$2.44
Adjusted Weighted Average Basic Shares Outstanding	42.52M	42.00M	41.48M	40.94M	39.38M	76.43M	76.67M	75.70M	37.29M	37.23M
Adjusted Diluted Earnings per Share	$0.79	$1.55	$2.01	$3.22	$3.70	$3.54	$3.18	$4.64	$4.47	$2.42
Adjusted Weighted Average Diluted Shares Outstanding	42.52M	42.00M	41.48M	40.94M	39.38M	76.43M	76.67M	75.70M	37.29M	37.23M
Adjusted Basic & Diluted Earnings per Share	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00
Adjusted Weighted Average Basic & Diluted Shares Outstanding	42.52M	42.00M	41.48M	40.94M	39.38M	76.43M	76.67M	75.70M	37.29M	37.23M
Normalized Net Operating Profit after Tax (NOPAT)	54	77	100	148	168	186	128	183	166	85
Normalized NOPAT Margin	2.06%	2.62%	3.03%	3.87%	3.89%	4.34%	2.57%	3.08%	2.57%	1.28%
Pre Tax Income Margin	2.52%	3.58%	3.94%	4.76%	4.40%	4.42%	3.38%	4.13%	3.47%	1.91%
Debt Service Ratios	-	-	-	-	-	-	-	-	-	-
EBIT to Interest Expense	143.14	44.37	40.44	38.35	24.41	24.29	23.24	17.86	8.11	4.18
NOPAT to Interest Expense	85.92	27.84	26.23	28.48	19.45	17.74	17.13	13.05	6.16	3.02
EBIT Less CapEx to Interest Expense	131.08	30.20	30.15	30.82	17.05	12.05	18.84	15.71	6.63	2.82
NOPAT Less CapEx to Interest Expense	73.87	13.67	15.94	20.94	12.09	5.50	12.73	10.90	4.68	1.66
Payout Ratios	-	-	-	-	-	-	-	-	-	-
Dividend Payout Ratio	53.70%	31.21%	77.92%	24.67%	32.18%	44.76%	116.20%	43.02%	49.12%	97.80%
Augmented Payout Ratio	53.70%	249.83%	77.92%	24.67%	32.18%	44.76%	172.39%	83.80%	125.73%	167.03%

This table displays calculated financial ratios and metrics derived from Insperity's official financial filings.

Metric	Q3 2022	Q4 2022	Q1 2023	Q2 2023	Q3 2023	Q4 2023	Q1 2024	Q2 2024	Q3 2024	Q4 2024	Q1 2025
Period end date	9/30/2022	12/31/2022	3/31/2023	6/30/2023	9/30/2023	12/31/2023	3/31/2024	6/30/2024	9/30/2024	12/31/2024	3/31/2025
Growth Metrics	-	-	-	-	-	-	-	-	-	-	-
Revenue Growth	18.98%	15.39%	12.18%	10.68%	7.77%	6.05%	1.81%	1.26%	0.64%	2.09%	3.39%
EBITDA Growth	26.64%	140.12%	20.65%	-53.81%	11.62%	-44.50%	-9.16%	25.93%	-82.86%	-111.76%	-33.61%
EBIT Growth	32.90%	244.87%	22.97%	-66.91%	12.10%	-54.57%	-10.74%	43.75%	-98.31%	-165.22%	-37.04%
NOPAT Growth	35.31%	245.99%	30.26%	-65.57%	12.75%	-52.08%	-17.08%	38.00%	-97.70%	-157.67%	-37.34%
Net Income Growth	38.00%	289.86%	35.94%	-64.28%	19.46%	-49.80%	-16.84%	50.00%	-93.33%	-147.37%	-35.44%
EPS Growth	40.00%	312.50%	36.11%	-62.07%	18.37%	-46.46%	-15.10%	45.45%	-93.97%	-139.62%	-35.10%
Operating Cash Flow Growth	107.42%	9.57%	-32.03%	-205.03%	111.60%	-74.22%	-22.50%	118.18%	-171.43%	967.24%	-1,529.03%
Free Cash Flow Firm Growth	52.67%	-15.23%	98.81%	-99.42%	-7.77%	-137.15%	-159.67%	13,587.34%	-474.14%	886.68%	81.86%
Invested Capital Growth	-34.94%	-28.01%	-161.64%	3.04%	-21.97%	16.99%	63.01%	-19.32%	99.80%	-117.16%	49.20%
Revenue Q/Q Growth	0.49%	3.53%	18.81%	-10.45%	-2.15%	1.87%	14.05%	-10.93%	-2.74%	3.33%	15.50%
EBITDA Q/Q Growth	7.30%	-2.32%	114.21%	-79.39%	159.26%	-51.43%	261.81%	-71.43%	-64.71%	-133.33%	2,075.00%
EBIT Q/Q Growth	8.85%	-3.81%	137.89%	-86.78%	268.75%	-61.02%	389.02%	-78.70%	-95.65%	-1,600.00%	553.33%
NOPAT Q/Q Growth	10.75%	-1.56%	142.61%	-87.06%	262.70%	-58.17%	328.95%	-78.46%	-93.96%	-1,150.00%	558.73%
Net Income Q/Q Growth	12.11%	0.48%	148.70%	-87.37%	275.00%	-57.78%	294.02%	-77.22%	-83.33%	-400.00%	666.67%
EPS Q/Q Growth	12.64%	1.02%	147.47%	-86.53%	251.52%	-54.31%	292.45%	-76.92%	-85.42%	-400.00%	742.86%
Operating Cash Flow Q/Q Growth	375.21%	126.68%	-82.27%	-375.00%	290.91%	-72.38%	-46.75%	-35.48%	-850.00%	512.67%	-171.57%
Free Cash Flow Firm Q/Q Growth	34.71%	-19.22%	243.01%	-99.84%	21,194.87%	-132.54%	-241.39%	135.80%	-682.09%	168.42%	-112.72%
Invested Capital Q/Q Growth	-10.99%	11.94%	-38.50%	28.38%	-39.63%	40.06%	63.90%	-131.02%	99.77%	-65,700.00%	85.56%
Profitability Metrics	-	-	-	-	-	-	-	-	-	-	-
Gross Margin	16.99%	16.16%	18.76%	14.20%	16.63%	14.05%	19.15%	16.20%	14.67%	13.52%	16.64%
EBITDA Margin	4.36%	4.11%	7.40%	1.70%	4.51%	2.15%	6.60%	2.12%	0.77%	-0.25%	4.24%
Operating Margin	3.66%	3.40%	6.84%	1.01%	3.80%	1.46%	5.99%	1.43%	0.06%	-0.93%	3.65%
EBIT Margin	3.66%	3.40%	6.84%	1.01%	3.80%	1.46%	5.99%	1.43%	0.06%	-0.93%	3.65%
Profit (Net Income) Margin	2.62%	2.54%	5.37%	0.76%	2.90%	1.20%	4.38%	1.12%	0.19%	-0.56%	2.74%
Tax Burden Percent	73.35%	75.06%	76.61%	75.00%	73.77%	79.17%	71.17%	72.00%	100.00%	69.23%	70.83%
Interest Burden Percent	97.58%	99.60%	102.48%	100.00%	103.39%	104.35%	102.78%	108.70%	300.00%	86.67%	105.88%
Effective Tax Rate	26.65%	24.94%	23.39%	25.00%	26.23%	20.83%	28.83%	28.00%	0.00%	0.00%	29.17%
Return on Invested Capital (ROIC)	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
ROIC Less NNEP Spread (ROIC-NNEP)	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Return on Net Nonoperating Assets (RNNOA)	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Return on Equity (ROE)	191.56%	450.31%	244.29%	220.79%	264.86%	195.12%	113.65%	118.44%	114.72%	95.29%	48.65%
Cash Return on Invested Capital (CROIC)	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Operating Return on Assets (OROA)	11.94%	10.64%	21.06%	3.38%	12.88%	4.54%	18.75%	4.73%	0.21%	-2.59%	11.36%
Return on Assets (ROA)	8.55%	7.96%	16.54%	2.53%	9.82%	3.75%	13.72%	3.70%	0.64%	-1.56%	8.52%
Return on Common Equity (ROCE)	191.56%	450.31%	244.29%	220.79%	264.86%	195.12%	113.65%	118.44%	114.72%	95.29%	48.65%
Return on Equity Simple (ROE_SIMPLE)	249.34%	0.00%	153.24%	140.11%	228.83%	0.00%	110.99%	113.65%	95.51%	0.00%	52.94%
Net Operating Profit after Tax (NOPAT)	39	38	93	12	44	18	77	17	1.00	-11	48
NOPAT Margin	2.68%	2.55%	5.24%	0.76%	2.81%	1.15%	4.27%	1.03%	0.06%	-0.65%	2.59%
Net Nonoperating Expense Percent (NNEP)	-0.21%	-0.04%	0.53%	0.00%	0.28%	0.19%	0.44%	0.27%	0.56%	0.26%	1.05%
Return On Investment Capital (ROIC_SIMPLE)	-	8.43%	-	-	-	3.93%	-	-	-	-2.25%	8.68%
Cost of Revenue to Revenue	83.01%	83.84%	81.24%	85.80%	83.37%	85.95%	80.85%	83.80%	85.33%	86.48%	83.36%
SG&A Expenses to Revenue	3.42%	3.67%	3.33%	3.53%	3.29%	3.67%	3.83%	4.24%	4.10%	4.34%	3.81%
R&D to Revenue	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Operating Expenses to Revenue	13.34%	12.76%	11.92%	13.19%	12.83%	12.59%	13.15%	14.77%	14.61%	14.45%	12.99%
Earnings before Interest and Taxes (EBIT)	53	51	121	16	59	23	108	23	1.00	-15	68
Earnings before Interest, Taxes, Depreciation and Amortization (EBITDA)	63	61	131	27	70	34	119	34	12	-4.00	79
Valuation Ratios	-	-	-	-	-	-	-	-	-	-	-
Price to Book Value (P/BV)	61.87	50.65	33.54	34.04	43.73	45.30	29.01	24.19	26.43	29.87	27.92
Price to Tangible Book Value (P/TBV)	78.32	60.04	37.07	37.71	51.63	52.57	31.98	26.62	29.49	34.49	31.34
Price to Revenue (P/Rev)	0.65	0.69	0.73	0.71	0.57	0.66	0.62	0.53	0.50	0.44	0.50
Price to Earnings (P/E)	24.78	23.00	21.88	24.29	19.11	24.90	26.14	21.28	27.67	31.84	52.73
Dividend Yield	1.97%	1.85%	1.76%	1.83%	2.29%	1.95%	2.09%	2.53%	2.66%	3.06%	2.69%
Earnings Yield	4.04%	4.35%	4.57%	4.12%	5.23%	4.02%	3.83%	4.70%	3.61%	3.14%	1.90%
Enterprise Value to Invested Capital (EV/IC)	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Enterprise Value to Revenue (EV/Rev)	0.60	0.62	0.66	0.66	0.51	0.60	0.57	0.47	0.49	0.33	0.47
Enterprise Value to EBITDA (EV/EBITDA)	13.57	12.61	12.97	14.72	11.28	14.74	15.01	11.89	16.07	13.31	25.75
Enterprise Value to EBIT (EV/EBIT)	16.18	14.68	14.90	17.25	13.21	17.63	18.20	14.34	20.61	18.31	40.47
Enterprise Value to NOPAT (EV/NOPAT)	22.27	20.09	19.87	22.85	17.49	23.20	24.85	19.64	28.15	25.36	55.88
Enterprise Value to Operating Cash Flow (EV/OCF)	10.58	10.58	12.36	16.27	8.92	19.50	19.75	9.54	0.00	4.12	67.74
Enterprise Value to Free Cash Flow (EV/FCFF)	13.18	13.98	7.86	24.37	11.75	36.97	0.00	13.54	0.00	4.88	0.00
Leverage & Solvency	-	-	-	-	-	-	-	-	-	-	-
Debt to Equity	6.11	4.55	2.77	2.83	4.44	3.93	3.04	2.60	3.48	3.80	3.66
Long-Term Debt to Equity	6.11	4.55	2.77	2.83	4.44	3.93	3.04	2.60	3.48	3.80	3.66
Financial Leverage	-5.58	-9.18	-5.17	-5.44	-7.41	-4.81	-3.53	-3.91	-3.43	-6.03	-2.09
Leverage Ratio	22.32	47.70	23.78	22.69	26.31	23.73	15.24	14.53	18.88	24.70	16.48
Compound Leverage Factor	21.78	47.51	24.37	22.69	27.20	24.76	15.66	15.80	56.64	21.40	17.45
Debt to Total Capital	85.93%	81.97%	73.46%	73.89%	81.63%	79.70%	75.22%	72.21%	77.68%	79.18%	78.56%
Short-Term Debt to Total Capital	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Long-Term Debt to Total Capital	85.93%	81.97%	73.46%	73.89%	81.63%	79.70%	75.22%	72.21%	77.68%	79.18%	78.56%
Preferred Equity to Total Capital	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Noncontrolling Interests to Total Capital	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Common Equity to Total Capital	14.07%	18.03%	26.54%	26.11%	18.37%	20.30%	24.78%	27.79%	22.32%	20.82%	21.44%
Debt to EBITDA	1.45	1.27	1.18	1.31	1.28	1.41	1.71	1.44	2.19	2.29	3.60
Net Debt to EBITDA	-1.09	-1.53	-1.31	-1.05	-1.29	-1.52	-1.28	-1.51	-0.60	-4.69	-1.70
Long-Term Debt to EBITDA	1.45	1.27	1.18	1.31	1.28	1.41	1.71	1.44	2.19	2.29	3.60
Debt to NOPAT	2.37	2.02	1.81	2.03	1.98	2.22	2.82	2.38	3.84	4.37	7.82
Net Debt to NOPAT	-1.79	-2.44	-2.01	-1.62	-2.01	-2.39	-2.12	-2.49	-1.04	-8.93	-3.69
Long-Term Debt to NOPAT	2.37	2.02	1.81	2.03	1.98	2.22	2.82	2.38	3.84	4.37	7.82
Altman Z-Score	5.24	4.80	5.23	5.62	5.05	4.93	5.10	4.88	5.17	3.68	4.79
Noncontrolling Interest Sharing Ratio	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Liquidity Ratios	-	-	-	-	-	-	-	-	-	-	-
Current Ratio	1.15	1.12	1.17	1.20	1.12	1.11	1.15	1.17	1.16	1.08	1.13
Quick Ratio	1.03	1.03	1.03	1.08	1.02	0.98	1.00	1.04	1.01	0.98	0.96
Cash Flow Metrics	-	-	-	-	-	-	-	-	-	-	-
Free Cash Flow to Firm (FCFF)	146	118	405	0.63	135	-44	-242	87	-504	345	-44
Operating Cash Flow to CapEx	1,340.24%	1,660.05%	571.43%	-1,571.43%	2,625.00%	322.22%	620.00%	333.33%	-1,071.43%	4,761.54%	-7,383.33%
Free Cash Flow to Firm to Interest Expense	35.75	22.23	67.50	0.09	19.23	-6.26	-34.52	12.36	-71.93	49.21	-7.31
Operating Cash Flow to Interest Expense	24.31	42.43	6.67	-15.71	30.00	8.29	4.43	2.86	-21.43	88.43	-73.83
Operating Cash Flow Less CapEx to Interest Expense	22.50	39.88	5.50	-16.71	28.86	5.71	3.71	2.00	-23.43	86.57	-74.83
Efficiency Ratios	-	-	-	-	-	-	-	-	-	-	-
Asset Turnover	3.27	3.13	3.08	3.34	3.39	3.12	3.13	3.30	3.33	2.79	3.11
Accounts Receivable Turnover	10.09	10.46	9.60	9.74	10.52	9.85	9.79	9.72	9.21	8.64	8.53
Inventory Turnover	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Fixed Asset Turnover	28.08	28.92	30.54	32.05	33.03	32.68	33.65	34.52	34.40	33.84	35.24
Accounts Payable Turnover	987.96	696.83	585.96	816.34	842.69	581.79	705.97	789.90	831.69	526.57	803.57
Days Sales Outstanding (DSO)	36.19	34.91	38.03	37.49	34.68	37.05	37.28	37.55	39.63	42.23	42.81
Days Inventory Outstanding (DIO)	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Days Payable Outstanding (DPO)	0.37	0.52	0.62	0.45	0.43	0.63	0.52	0.46	0.44	0.69	0.45
Cash Conversion Cycle (CCC)	35.82	34.39	37.41	37.04	34.25	36.42	36.76	37.08	39.19	41.54	42.35
Capital & Investment Metrics	-	-	-	-	-	-	-	-	-	-	-
Invested Capital	-414	-365	-506	-362	-506	-303	-187	-432	-1.00	-658	-95
Invested Capital Turnover	-15.91	-18.27	-17.55	-17.09	-13.90	-19.42	-18.82	-16.47	-25.85	-13.70	-47.11
Increase / (Decrease) in Invested Capital	-107	-80	-312	11	-91	62	319	-70	505	-355	92
Enterprise Value (EV)	3,464	3,670	4,064	4,148	3,261	3,861	3,742	3,048	3,185	2,143	3,116
Market Capitalization	3,744	4,117	4,475	4,443	3,635	4,258	4,061	3,435	3,303	2,898	3,322
Book Value per Share	$1.59	$2.14	$3.53	$3.42	$2.18	$2.52	$3.72	$3.77	$3.33	$2.59	$3.20
Tangible Book Value per Share	$1.26	$1.81	$3.19	$3.08	$1.85	$2.17	$3.37	$3.43	$2.98	$2.25	$2.85
Total Capital	430	451	503	500	453	463	565	511	560	466	555
Total Debt	369	369	369	369	369	369	425	369	435	369	436
Total Long-Term Debt	369	369	369	369	369	369	425	369	435	369	436
Net Debt	-279	-446	-411	-295	-374	-397	-319	-387	-118	-755	-206
Capital Expenditures (CapEx)	7.41	14	7.00	7.00	8.00	18	5.00	6.00	14	13	6.00
Debt-free, Cash-free Net Working Capital (DFCFNWC)	-481	-657	-565	-436	-587	-607	-531	-518	-353	-969	-454
Debt-free Net Working Capital (DFNWC)	168	159	215	228	156	159	213	238	200	155	188
Net Working Capital (NWC)	168	159	215	228	156	159	213	238	200	155	188
Net Nonoperating Expense (NNE)	0.93	0.15	-2.30	0.00	-1.48	-0.79	-2.14	-1.44	-2.00	-1.50	-2.83
Net Nonoperating Obligations (NNO)	-475	-446	-639	-493	-589	-397	-327	-574	-126	-755	-214
Total Depreciation and Amortization (D&A)	10	11	10	11	11	11	11	11	11	11	11
Debt-free, Cash-free Net Working Capital to Revenue	-8.37%	-11.07%	-9.22%	-6.94%	-9.18%	-9.36%	-8.15%	-7.92%	-5.39%	-14.72%	-6.84%
Debt-free Net Working Capital to Revenue	2.92%	2.67%	3.51%	3.63%	2.44%	2.45%	3.27%	3.64%	3.05%	2.36%	2.83%
Net Working Capital to Revenue	2.92%	2.67%	3.51%	3.63%	2.44%	2.45%	3.27%	3.64%	3.05%	2.36%	2.83%
Earnings Adjustments	-	-	-	-	-	-	-	-	-	-	-
Adjusted Basic Earnings per Share	$0.99	$1.01	$2.49	$0.34	$1.17	$0.53	$2.11	$0.48	$0.07	($0.22)	$1.37
Adjusted Weighted Average Basic Shares Outstanding	75.87M	75.70M	38.22M	38.14M	37.28M	37.29M	37.66M	37.54M	37.38M	37.23M	37.63M
Adjusted Diluted Earnings per Share	$0.98	$0.99	$2.45	$0.33	$1.16	$0.53	$2.08	$0.48	$0.07	($0.21)	$1.35
Adjusted Weighted Average Diluted Shares Outstanding	75.87M	75.70M	38.22M	38.14M	37.28M	37.29M	37.66M	37.54M	37.38M	37.23M	37.63M
Adjusted Basic & Diluted Earnings per Share	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00
Adjusted Weighted Average Basic & Diluted Shares Outstanding	75.87M	75.70M	38.22M	38.14M	37.28M	37.29M	37.66M	37.54M	37.38M	37.23M	37.63M
Normalized Net Operating Profit after Tax (NOPAT)	39	38	93	12	44	18	77	17	0.70	-11	48
Normalized NOPAT Margin	2.68%	2.55%	5.24%	0.76%	2.81%	1.15%	4.27%	1.03%	0.04%	-0.65%	2.59%
Pre Tax Income Margin	3.57%	3.38%	7.01%	1.01%	3.93%	1.52%	6.16%	1.56%	0.19%	-0.81%	3.86%
Debt Service Ratios	-	-	-	-	-	-	-	-	-	-	-
EBIT to Interest Expense	12.89	9.55	20.17	2.29	8.43	3.29	15.43	3.29	0.14	-2.14	11.33
NOPAT to Interest Expense	9.46	7.17	15.45	1.71	6.22	2.60	10.98	2.37	0.14	-1.50	8.03
EBIT Less CapEx to Interest Expense	11.08	6.99	19.00	1.29	7.29	0.71	14.71	2.43	-1.86	-4.00	10.33
NOPAT Less CapEx to Interest Expense	7.64	4.61	14.28	0.71	5.07	0.03	10.27	1.51	-1.86	-3.36	7.03
Payout Ratios	-	-	-	-	-	-	-	-	-	-	-
Dividend Payout Ratio	99.99%	43.02%	38.81%	44.57%	43.49%	49.12%	54.84%	53.43%	73.90%	97.80%	144.44%
Augmented Payout Ratio	99.99%	83.80%	38.81%	44.57%	117.56%	125.73%	131.76%	129.96%	117.89%	167.03%	238.10%

Frequently Asked Questions About Insperity's Financials

When does Insperity's fiscal year end?

According to the most recent income statement we have on file, Insperity's financial year ends in December. Their financial year 2024 ended on December 31, 2024.

How has Insperity's net income changed over the last 9 years?

Insperity's net income appears to be on an upward trend, with a most recent value of $91 million in 2024, rising from $39.39 million in 2015. The previous period was $171 million in 2023. Find out what analysts predict for Insperity in the coming months.

What is Insperity's operating income?

Insperity's total operating income in 2024 was $117 million, based on the following breakdown:

Total Gross Profit: $1.05 billion
Total Operating Expenses: $935 million

How has Insperity revenue changed over the last 9 years?

Over the last 9 years, Insperity's total revenue changed from $2.60 billion in 2015 to $6.58 billion in 2024, a change of 152.8%.

How much debt does Insperity have?

Insperity's total liabilities were at $2.50 billion at the end of 2024, a 23.4% increase from 2023, and a 308.2% increase since 2015.

How much cash does Insperity have?

In the past 9 years, Insperity's cash and equivalents has ranged from $269.54 million in 2015 to $1.04 billion in 2024, and is currently $1.04 billion as of their latest financial filing in 2024.

How has Insperity's book value per share changed over the last 9 years?

Over the last 9 years, Insperity's book value per share changed from 7.05 in 2015 to 2.59 in 2024, a change of -63.2%.

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This page (NYSE:NSP) was last updated on 5/7/2025 by MarketBeat.com Staff

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Insperity (NSP) Financials

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Insperity (NSP) Financials

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