# Insperity, Inc.: financial statements, quarterly

NSP · NYSE · CIK 1000753 · [Industrials](/sectors/industrials.md) · fiscal year ends Dec 31

Pages: [Overview](/companies/nsp.md) · [Financials](/companies/nsp/financials.md) · [Filings](/companies/nsp/filings.md) · [Insiders](/companies/nsp/insiders.md)

Standardized line items from XBRL company facts. Each value links to its filing; d marks a value derived from year-to-date figures. Other view: [annual](/companies/nsp/financials.md?period=annual).

## Income statement

| Line item | Unit | Q3 FY2023 (2023-09-30) | Q4 FY2023 (2023-12-31) | Q1 FY2024 (2024-03-31) | Q2 FY2024 (2024-06-30) | Q3 FY2024 (2024-09-30) | Q4 FY2024 (2024-12-31) | Q1 FY2025 (2025-03-31) | Q2 FY2025 (2025-06-30) | Q3 FY2025 (2025-09-30) | Q4 FY2025 (2025-12-31) | Q1 FY2026 (2026-03-31) | Q2 FY2026 (2026-06-30) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Revenue | $m | [1,551](/filings/0001000753-24-000063.md) | [1,580 d](/filings/0001000753-26-000011.md) | [1,802](/filings/0001000753-25-000023.md) | [1,605](/filings/0001000753-25-000069.md) | [1,561](/filings/0001000753-25-000107.md) | [1,613 d](/filings/0001000753-26-000011.md) | [1,863](/filings/0001000753-26-000050.md) | [1,658](/filings/0001000753-26-000087.md) | [1,623](/filings/0001000753-25-000107.md) | [1,668 d](/filings/0001000753-26-000011.md) | [1,895](/filings/0001000753-26-000050.md) | [1,686](/filings/0001000753-26-000087.md) |
| Gross profit | $m | [258](/filings/0001000753-24-000063.md) | [222 d](/filings/0001000753-26-000011.md) | [345](/filings/0001000753-25-000023.md) | [260](/filings/0001000753-25-000069.md) | [229](/filings/0001000753-25-000107.md) | [218 d](/filings/0001000753-26-000011.md) | [310](/filings/0001000753-26-000050.md) | [223](/filings/0001000753-26-000087.md) | [195](/filings/0001000753-25-000107.md) | [172 d](/filings/0001000753-26-000011.md) | [302](/filings/0001000753-26-000050.md) | [217](/filings/0001000753-26-000087.md) |
| Operating income | $m | [59.0](/filings/0001000753-24-000063.md) | [23.0 d](/filings/0001000753-26-000011.md) | [108](/filings/0001000753-25-000023.md) | [23.0](/filings/0001000753-25-000069.md) | [1.0](/filings/0001000753-25-000107.md) | [(15.0) d](/filings/0001000753-26-000011.md) | [68.0](/filings/0001000753-26-000050.md) | [(7.0)](/filings/0001000753-26-000087.md) | [(25.0)](/filings/0001000753-25-000107.md) | [(46.0) d](/filings/0001000753-26-000011.md) | [62.0](/filings/0001000753-26-000050.md) | [6.0](/filings/0001000753-26-000087.md) |
| Interest expense | $m | [7.0](/filings/0001000753-24-000063.md) | [7.0 d](/filings/0001000753-26-000011.md) | [7.0](/filings/0001000753-25-000023.md) | [7.0](/filings/0001000753-25-000069.md) | [7.0](/filings/0001000753-25-000107.md) | [7.0 d](/filings/0001000753-26-000011.md) | [6.0](/filings/0001000753-26-000050.md) | [6.0](/filings/0001000753-26-000087.md) | [6.0](/filings/0001000753-25-000107.md) | [6.0 d](/filings/0001000753-26-000011.md) | [6.0](/filings/0001000753-26-000050.md) | [6.0](/filings/0001000753-26-000087.md) |
| Income tax | $m | [16.0](/filings/0001000753-24-000063.md) | [5.0 d](/filings/0001000753-26-000011.md) | [32.0](/filings/0001000753-25-000023.md) | [7.0](/filings/0001000753-25-000069.md) | [0.0](/filings/0001000753-25-000107.md) | [(4.0) d](/filings/0001000753-26-000011.md) | [21.0](/filings/0001000753-26-000050.md) | [(1.0)](/filings/0001000753-26-000087.md) | [(4.0)](/filings/0001000753-25-000107.md) | [(13.0) d](/filings/0001000753-26-000011.md) | [30.0](/filings/0001000753-26-000050.md) | [1.0](/filings/0001000753-26-000087.md) |
| Net income | $m | [45.0](/filings/0001000753-24-000063.md) | [19.0 d](/filings/0001000753-26-000011.md) | [79.0](/filings/0001000753-25-000023.md) | [18.0](/filings/0001000753-25-000069.md) | [3.0](/filings/0001000753-25-000107.md) | [(9.0) d](/filings/0001000753-26-000011.md) | [51.0](/filings/0001000753-26-000050.md) | [(5.0)](/filings/0001000753-26-000087.md) | [(20.0)](/filings/0001000753-25-000107.md) | [(33.0) d](/filings/0001000753-26-000011.md) | [33.0](/filings/0001000753-26-000050.md) | [4.0](/filings/0001000753-26-000087.md) |
| Diluted EPS | $ per share | [1.16](/filings/0001000753-24-000063.md) | not reported | [2.08](/filings/0001000753-25-000023.md) | [0.48](/filings/0001000753-25-000069.md) | [0.07](/filings/0001000753-25-000107.md) | not reported | [1.35](/filings/0001000753-26-000050.md) | [(0.14)](/filings/0001000753-26-000087.md) | [(0.53)](/filings/0001000753-25-000107.md) | not reported | [0.88](/filings/0001000753-26-000050.md) | [0.10](/filings/0001000753-26-000087.md) |
| Basic EPS | $ per share | [1.17](/filings/0001000753-24-000063.md) | not reported | [2.11](/filings/0001000753-25-000023.md) | [0.48](/filings/0001000753-25-000069.md) | [0.07](/filings/0001000753-25-000107.md) | not reported | [1.37](/filings/0001000753-26-000050.md) | [(0.14)](/filings/0001000753-26-000087.md) | [(0.53)](/filings/0001000753-25-000107.md) | not reported | [0.88](/filings/0001000753-26-000050.md) | [0.10](/filings/0001000753-26-000087.md) |

- Revenue: us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax
- Gross profit: us-gaap:GrossProfit
- Operating income: us-gaap:OperatingIncomeLoss
- Interest expense: us-gaap:InterestExpense
- Income tax: us-gaap:IncomeTaxExpenseBenefit
- Net income: us-gaap:NetIncomeLoss
- Diluted EPS: us-gaap:EarningsPerShareDiluted
- Basic EPS: us-gaap:EarningsPerShareBasic

## Balance sheet

| Line item | Unit | Q3 FY2023 (2023-09-30) | FY2023 (2023-12-31) | Q1 FY2024 (2024-03-31) | Q2 FY2024 (2024-06-30) | Q3 FY2024 (2024-09-30) | FY2024 (2024-12-31) | Q1 FY2025 (2025-03-31) | Q2 FY2025 (2025-06-30) | Q3 FY2025 (2025-09-30) | FY2025 (2025-12-31) | Q1 FY2026 (2026-03-31) | Q2 FY2026 (2026-06-30) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Cash and equivalents | $m | [679](/filings/0001000753-24-000063.md) | [693](/filings/0001000753-26-000011.md) | [667](/filings/0001000753-25-000023.md) | [676](/filings/0001000753-25-000069.md) | [470](/filings/0001000753-25-000107.md) | [1,039](/filings/0001000753-26-000087.md) | [551](/filings/0001000753-26-000050.md) | [441](/filings/0001000753-26-000087.md) | [422](/filings/0001000753-25-000107.md) | [642](/filings/0001000753-26-000087.md) | [537](/filings/0001000753-26-000050.md) | [619](/filings/0001000753-26-000087.md) |
| Current assets | $m | [1,478](/filings/0001000753-23-000052.md) | [1,595](/filings/0001000753-25-000008.md) | [1,619](/filings/0001000753-24-000034.md) | [1,621](/filings/0001000753-24-000046.md) | [1,433](/filings/0001000753-24-000063.md) | [2,085](/filings/0001000753-26-000011.md) | [1,654](/filings/0001000753-25-000023.md) | [1,517](/filings/0001000753-25-000069.md) | [1,554](/filings/0001000753-25-000107.md) | [1,722](/filings/0001000753-26-000087.md) | [1,730](/filings/0001000753-26-000050.md) | [1,767](/filings/0001000753-26-000087.md) |
| Total assets | $m | [1,996](/filings/0001000753-23-000052.md) | [2,120](/filings/0001000753-25-000008.md) | [2,126](/filings/0001000753-24-000034.md) | [2,095](/filings/0001000753-24-000046.md) | [1,933](/filings/0001000753-24-000063.md) | [2,597](/filings/0001000753-26-000011.md) | [2,143](/filings/0001000753-25-000023.md) | [2,018](/filings/0001000753-25-000069.md) | [2,012](/filings/0001000753-25-000107.md) | [2,203](/filings/0001000753-26-000087.md) | [2,196](/filings/0001000753-26-000050.md) | [2,234](/filings/0001000753-26-000087.md) |
| Current liabilities | $m | [1,321](/filings/0001000753-23-000052.md) | [1,436](/filings/0001000753-25-000008.md) | [1,406](/filings/0001000753-24-000034.md) | [1,383](/filings/0001000753-24-000046.md) | [1,233](/filings/0001000753-24-000063.md) | [1,930](/filings/0001000753-26-000011.md) | [1,466](/filings/0001000753-25-000023.md) | [1,357](/filings/0001000753-25-000069.md) | [1,382](/filings/0001000753-25-000107.md) | [1,620](/filings/0001000753-26-000087.md) | [1,588](/filings/0001000753-26-000050.md) | [1,587](/filings/0001000753-26-000087.md) |
| Long-term debt | $m | [369](/filings/0001000753-23-000052.md) | [369](/filings/0001000753-25-000008.md) | [369](/filings/0001000753-24-000034.md) | [369](/filings/0001000753-24-000046.md) | [369](/filings/0001000753-24-000063.md) | [369](/filings/0001000753-26-000011.md) | [369](/filings/0001000753-25-000023.md) | [369](/filings/0001000753-25-000069.md) | [369](/filings/0001000753-25-000107.md) | [369](/filings/0001000753-26-000087.md) | [369](/filings/0001000753-26-000050.md) | [419](/filings/0001000753-26-000087.md) |
| Shareholders' equity | $m | [83.0](/filings/0001000753-24-000063.md) | [94.0](/filings/0001000753-26-000011.md) | [140](/filings/0001000753-25-000069.md) | [142](/filings/0001000753-25-000107.md) | [125](/filings/0001000753-25-000107.md) | [97.0](/filings/0001000753-26-000087.md) | [119](/filings/0001000753-26-000087.md) | [112](/filings/0001000753-26-000087.md) | [87.0](/filings/0001000753-25-000107.md) | [46.0](/filings/0001000753-26-000087.md) | [67.0](/filings/0001000753-26-000087.md) | [61.0](/filings/0001000753-26-000087.md) |

- Cash and equivalents: us-gaap:CashAndCashEquivalentsAtCarryingValue
- Current assets: us-gaap:AssetsCurrent
- Total assets: us-gaap:Assets
- Current liabilities: us-gaap:LiabilitiesCurrent
- Long-term debt: us-gaap:LongTermDebtNoncurrent
- Shareholders' equity: us-gaap:StockholdersEquity

## Cash flow

| Line item | Unit | Q3 FY2023 (2023-09-30) | Q4 FY2023 (2023-12-31) | Q1 FY2024 (2024-03-31) | Q2 FY2024 (2024-06-30) | Q3 FY2024 (2024-09-30) | Q4 FY2024 (2024-12-31) | Q1 FY2025 (2025-03-31) | Q2 FY2025 (2025-06-30) | Q3 FY2025 (2025-09-30) | Q4 FY2025 (2025-12-31) | Q1 FY2026 (2026-03-31) | Q2 FY2026 (2026-06-30) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Operating cash flow | $m | [210 d](/filings/0001000753-24-000063.md) | [58.0 d](/filings/0001000753-26-000011.md) | [31.0](/filings/0001000753-25-000023.md) | [20.0 d](/filings/0001000753-25-000069.md) | [(150) d](/filings/0001000753-25-000107.md) | [619 d](/filings/0001000753-26-000011.md) | [(443)](/filings/0001000753-26-000050.md) | [(79.0) d](/filings/0001000753-26-000087.md) | [(11.0) d](/filings/0001000753-25-000107.md) | [255 d](/filings/0001000753-26-000011.md) | [(67.0)](/filings/0001000753-26-000050.md) | [48.0 d](/filings/0001000753-26-000087.md) |
| Capital expenditure | $m | [8.0 d](/filings/0001000753-24-000063.md) | [18.0 d](/filings/0001000753-26-000011.md) | [5.0](/filings/0001000753-25-000023.md) | [6.0 d](/filings/0001000753-25-000069.md) | [14.0 d](/filings/0001000753-25-000107.md) | [13.0 d](/filings/0001000753-26-000011.md) | [6.0](/filings/0001000753-26-000050.md) | [7.0 d](/filings/0001000753-26-000087.md) | [9.0 d](/filings/0001000753-25-000107.md) | [9.0 d](/filings/0001000753-26-000011.md) | [6.0](/filings/0001000753-26-000050.md) | [7.0 d](/filings/0001000753-26-000087.md) |
| Dividends paid | $m | [21.0 d](/filings/0001000753-24-000063.md) | [21.0 d](/filings/0001000753-26-000011.md) | [21.0](/filings/0001000753-25-000023.md) | [23.0 d](/filings/0001000753-25-000069.md) | [23.0 d](/filings/0001000753-25-000107.md) | [22.0 d](/filings/0001000753-26-000011.md) | [23.0](/filings/0001000753-26-000050.md) | [22.0 d](/filings/0001000753-26-000087.md) | [23.0 d](/filings/0001000753-25-000107.md) | [22.0 d](/filings/0001000753-26-000011.md) | [23.0](/filings/0001000753-26-000050.md) | [23.0 d](/filings/0001000753-26-000087.md) |
| Share repurchases | $m | [86.0 d](/filings/0001000753-24-000063.md) | [0.0 d](/filings/0001000753-26-000011.md) | [23.0](/filings/0001000753-25-000023.md) | [14.0 d](/filings/0001000753-25-000069.md) | [15.0 d](/filings/0001000753-25-000107.md) | [11.0 d](/filings/0001000753-26-000011.md) | [19.0](/filings/0001000753-26-000050.md) | [0.0 d](/filings/0001000753-26-000087.md) | [0.0 d](/filings/0001000753-25-000107.md) | [0.0 d](/filings/0001000753-26-000011.md) | [4.0](/filings/0001000753-26-000050.md) | [0.0 d](/filings/0001000753-26-000087.md) |

- Operating cash flow: us-gaap:NetCashProvidedByUsedInOperatingActivities
- Capital expenditure: us-gaap:PaymentsToAcquirePropertyPlantAndEquipment
- Dividends paid: us-gaap:PaymentsOfDividendsCommonStock
- Share repurchases: us-gaap:PaymentsForRepurchaseOfCommonStock

## Shares

| Line item | Unit | Q3 FY2022 (2022-09-30) | Q1 FY2023 (2023-03-31) | Q2 FY2023 (2023-06-30) | Q3 FY2023 (2023-09-30) | Q1 FY2024 (2024-03-31) | Q2 FY2024 (2024-06-30) | Q3 FY2024 (2024-09-30) | Q1 FY2025 (2025-03-31) | Q2 FY2025 (2025-06-30) | Q3 FY2025 (2025-09-30) | Q1 FY2026 (2026-03-31) | Q2 FY2026 (2026-06-30) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Diluted shares (weighted) | millions of shares | [38.5](/filings/0001000753-23-000052.md) | [39.0](/filings/0001000753-24-000034.md) | [39.0](/filings/0001000753-24-000046.md) | [38.0](/filings/0001000753-24-000063.md) | [38.0](/filings/0001000753-25-000023.md) | [38.0](/filings/0001000753-25-000069.md) | [38.0](/filings/0001000753-25-000107.md) | [38.0](/filings/0001000753-26-000050.md) | [38.0](/filings/0001000753-26-000087.md) | [38.0](/filings/0001000753-25-000107.md) | [38.0](/filings/0001000753-26-000050.md) | [39.0](/filings/0001000753-26-000087.md) |

- Diluted shares (weighted): us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding

Shares outstanding: 38,195,270 at 2026-07-22, from the cover of the [10-Q filed 2026-07-30](/filings/0001000753-26-000087.md) (dei:EntityCommonStockSharesOutstanding).

Source: SEC EDGAR, XBRL company facts. Last ingested by Listed: Oct 24, 2026, 15:29 ET. No prices; not investment advice.