Insperity (NSP) Financials

$64.16 -1.01 (-1.56%)

Closing price 03:59 PM Eastern

Extended Trading

$64.19 +0.03 (+0.05%)

As of 04:10 PM 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	2024	2023	2022	2021	2020	2019	2018	2017	2016	2015
Period end date	12/31/2024	12/31/2023	12/31/2022	12/31/2021	12/31/2020	12/31/2019	12/31/2018	12/31/2017	12/31/2016	12/31/2015
Net Income / (Loss) Attributable to Common Shareholders	91	171	179	124	138	149	134	83	64	38
Consolidated Net Income / (Loss)	91	171	179	124	138	151	135	84	66	39
Net Income / (Loss) Continuing Operations	91	171	179	124	138	151	135	84	66	39
Total Pre-Tax Income	126	225	245	168	189	190	182	130	105	66
Total Operating Income	117	219	250	173	195	187	179	130	106	66
Total Gross Profit	1,052	1,037	1,011	820	807	733	682	573	492	438
Total Revenue	6,581	6,486	5,939	4,973	4,287	4,315	3,829	3,300	2,941	2,604
Operating Revenue	6,581	6,486	5,939	4,973	4,287	4,315	3,829	3,300	2,941	2,604
Total Cost of Revenue	5,529	5,449	4,928	4,153	3,480	3,582	3,147	2,727	2,450	2,166
Operating Cost of Revenue	5,529	5,449	4,928	4,153	3,480	3,582	3,147	2,727	2,450	2,166
Total Operating Expenses	935	818	761	647	612	546	503	443	385	372
Selling, General & Admin Expense	271	224	202	159	146	155	140	124	106	103
Marketing Expense	38	37	37	29	22	22	19	17	16	16
Depreciation Expense	44	43	41	39	31	29	23	18	17	19
Other Operating Expenses / (Income)	582	514	481	420	353	317	301	260	230	211
Total Other Income / (Expense), net	9.00	6.00	-5.00	-5.01	-5.42	3.01	3.32	0.20	-1.13	-0.08
Interest Expense	28	27	14	7.46	8.02	7.65	4.67	3.21	2.40	0.46
Interest & Investment Income	37	33	9.00	2.45	2.60	11	7.99	3.41	1.27	0.38
Income Tax Expense	35	54	66	44	51	39	47	46	39	26
Basic Earnings per Share	$2.44	$4.53	$4.70	$3.22	$3.57	$3.72	$3.24	$2.02	$1.55	$0.79
Weighted Average Basic Shares Outstanding	37.23M	37.29M	75.70M	76.67M	76.43M	39.38M	41.22M	41.07M	41.67M	24.31M
Diluted Earnings per Share	$2.42	$4.47	$4.64	$3.18	$3.54	$3.70	$3.22	$2.01	$1.54	$0.79
Weighted Average Diluted Shares Outstanding	37.23M	37.29M	75.70M	76.67M	76.43M	39.38M	41.22M	41.07M	41.67M	24.31M
Weighted Average Basic & Diluted Shares Outstanding	37.23M	37.29M	75.70M	76.67M	76.43M	39.38M	41.22M	41.07M	41.67M	24.31M
Cash Dividends to Common per Share	$2.37	$2.23	$2.01	$3.75	$1.60	$1.20	$0.80	$1.58	$0.97	$0.85

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

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

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

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

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

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

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

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

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

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

Frequently Asked Questions About Insperity's Financials

When does Insperity's financial year end?

According to the most recent income statement we have on file, Insperity's fiscal year ends in December. Their fiscal 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 5/28/2025 by MarketBeat.com Staff

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Insperity (NSP) Financials

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Insperity (NSP) Financials

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