# Paycom Software, Inc.: financial statements, quarterly

PAYC · NYSE · CIK 1590955 · [Technology](/sectors/technology.md) · fiscal year ends Dec 31

Pages: [Overview](/companies/payc.md) · [Financials](/companies/payc/financials.md) · [Filings](/companies/payc/filings.md) · [Insiders](/companies/payc/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/payc/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 | [406](/filings/0000950170-24-119531.md) | [435 d](/filings/0001193125-26-059372.md) | [500](/filings/0000950170-25-066910.md) | [438](/filings/0001590955-25-000005.md) | [452](/filings/0001193125-25-269543.md) | [494 d](/filings/0001193125-26-059372.md) | [531](/filings/0001193125-26-211926.md) | [484](/filings/0001193125-26-338010.md) | [493](/filings/0001193125-25-269543.md) | [544 d](/filings/0001193125-26-059372.md) | [572](/filings/0001193125-26-211926.md) | [531](/filings/0001193125-26-338010.md) |
| Cost of revenue | $m | [68.9](/filings/0000950170-24-119531.md) | [74.7 d](/filings/0001193125-26-059372.md) | [78.7](/filings/0000950170-25-066910.md) | [83.9](/filings/0001590955-25-000005.md) | [88.4](/filings/0001193125-25-269543.md) | [83.7 d](/filings/0001193125-26-059372.md) | [84.6](/filings/0001193125-26-211926.md) | [87.5](/filings/0001193125-26-338010.md) | [85.4](/filings/0001193125-25-269543.md) | [87.8 d](/filings/0001193125-26-059372.md) | [87.3](/filings/0001193125-26-211926.md) | [89.1](/filings/0001193125-26-338010.md) |
| Gross profit | $m | not reported | not reported | [421](/filings/0000950170-25-066910.md) | [354](/filings/0001590955-25-000005.md) | [364](/filings/0001193125-25-269543.md) | [410 d](/filings/0001193125-26-059372.md) | [446](/filings/0001193125-26-211926.md) | [396](/filings/0001193125-26-338010.md) | [408](/filings/0001193125-25-269543.md) | [457 d](/filings/0001193125-26-059372.md) | [485](/filings/0001193125-26-211926.md) | [442](/filings/0001193125-26-338010.md) |
| Research and development | $m | [51.9](/filings/0000950170-24-119531.md) | [55.3 d](/filings/0001193125-26-059372.md) | [50.5](/filings/0000950170-25-066910.md) | [62.4](/filings/0001590955-25-000005.md) | [63.0](/filings/0001193125-25-269543.md) | [66.7 d](/filings/0001193125-26-059372.md) | [62.3](/filings/0001193125-26-211926.md) | [74.8](/filings/0001193125-26-338010.md) | [74.1](/filings/0001193125-25-269543.md) | [72.2 d](/filings/0001193125-26-059372.md) | [60.7](/filings/0001193125-26-211926.md) | [51.9](/filings/0001193125-26-338010.md) |
| Selling, general and administrative | $m | [240](/filings/0000950170-24-119531.md) | [253 d](/filings/0001193125-26-059372.md) | [135](/filings/0000950170-25-066910.md) | [259](/filings/0001590955-25-000005.md) | [259](/filings/0001193125-25-269543.md) | [262 d](/filings/0001193125-26-059372.md) | [261](/filings/0001193125-26-211926.md) | [284](/filings/0001193125-26-338010.md) | [295](/filings/0001193125-25-269543.md) | [299 d](/filings/0001193125-26-059372.md) | [274](/filings/0001193125-26-211926.md) | [274](/filings/0001193125-26-338010.md) |
| Operating income | $m | [96.9](/filings/0000950170-24-119531.md) | [107 d](/filings/0001193125-26-059372.md) | [286](/filings/0000950170-25-066910.md) | [95.1](/filings/0001590955-25-000005.md) | [105](/filings/0001193125-25-269543.md) | [149 d](/filings/0001193125-26-059372.md) | [185](/filings/0001193125-26-211926.md) | [112](/filings/0001193125-26-338010.md) | [113](/filings/0001193125-25-269543.md) | [157 d](/filings/0001193125-26-059372.md) | [210](/filings/0001193125-26-211926.md) | [169](/filings/0001193125-26-338010.md) |
| Interest expense | $m | [0.2](/filings/0000950170-24-119531.md) | [0.2 d](/filings/0001193125-26-059372.md) | [0.8](/filings/0000950170-25-066910.md) | [0.8](/filings/0001590955-25-000005.md) | [0.8](/filings/0001193125-25-269543.md) | [1.0 d](/filings/0001193125-26-059372.md) | [0.8](/filings/0001193125-26-211926.md) | [0.8](/filings/0001193125-26-338010.md) | [1.1](/filings/0001193125-25-269543.md) | [0.7 d](/filings/0001193125-26-059372.md) | [4.0](/filings/0001193125-26-211926.md) | [10.5](/filings/0001193125-26-338010.md) |
| Income tax | $m | [26.8](/filings/0000950170-24-119531.md) | [30.1 d](/filings/0001193125-26-059372.md) | [42.8](/filings/0000950170-25-066910.md) | [31.2](/filings/0001590955-25-000005.md) | [35.0](/filings/0001193125-25-269543.md) | [37.9 d](/filings/0001193125-26-059372.md) | [50.9](/filings/0001193125-26-211926.md) | [27.7](/filings/0001193125-26-338010.md) | [42.1](/filings/0001193125-25-269543.md) | [45.3 d](/filings/0001193125-26-059372.md) | [59.5](/filings/0001193125-26-211926.md) | [49.5](/filings/0001193125-26-338010.md) |
| Net income | $m | [75.2](/filings/0000950170-24-119531.md) | [81.8 d](/filings/0001193125-26-059372.md) | [247](/filings/0001590955-25-000005.md) | [68.0](/filings/0001590955-25-000005.md) | [73.3](/filings/0001193125-25-269543.md) | [114 d](/filings/0001193125-26-059372.md) | [139](/filings/0001193125-26-211926.md) | [89.5](/filings/0001193125-26-338010.md) | [111](/filings/0001193125-25-269543.md) | [114 d](/filings/0001193125-26-059372.md) | [156](/filings/0001193125-26-211926.md) | [107](/filings/0001193125-26-338010.md) |
| Diluted EPS | $ per share | [1.30](/filings/0000950170-24-119531.md) | not reported | [4.37](/filings/0000950170-25-066910.md) | [1.20](/filings/0001590955-25-000005.md) | [1.31](/filings/0001193125-25-269543.md) | not reported | [2.48](/filings/0001193125-26-211926.md) | [1.58](/filings/0001193125-26-338010.md) | [1.96](/filings/0001193125-25-269543.md) | not reported | [3.04](/filings/0001193125-26-211926.md) | [2.34](/filings/0001193125-26-338010.md) |
| Basic EPS | $ per share | [1.30](/filings/0000950170-24-119531.md) | not reported | [4.37](/filings/0000950170-25-066910.md) | [1.20](/filings/0001590955-25-000005.md) | [1.31](/filings/0001193125-25-269543.md) | not reported | [2.49](/filings/0001193125-26-211926.md) | [1.59](/filings/0001193125-26-338010.md) | [1.97](/filings/0001193125-25-269543.md) | not reported | [3.05](/filings/0001193125-26-211926.md) | [2.34](/filings/0001193125-26-338010.md) |

- Revenue: us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax
- Cost of revenue: us-gaap:CostOfRevenue
- Gross profit: us-gaap:GrossProfit
- Research and development: us-gaap:ResearchAndDevelopmentExpense
- Selling, general and administrative: us-gaap:SellingGeneralAndAdministrativeExpense
- 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 | [484](/filings/0000950170-24-119531.md) | [294](/filings/0001193125-26-059372.md) | [371](/filings/0000950170-25-066910.md) | [347](/filings/0001590955-25-000005.md) | [326](/filings/0001193125-25-269543.md) | [402](/filings/0001193125-26-059372.md) | [521](/filings/0001193125-26-211926.md) | [532](/filings/0001193125-26-338010.md) | [375](/filings/0001193125-25-269543.md) | [370](/filings/0001193125-26-338010.md) | [154](/filings/0001193125-26-211926.md) | [198](/filings/0001193125-26-338010.md) |
| Current assets | $m | [2,563](/filings/0000950170-23-058167.md) | [2,813](/filings/0000950170-25-024136.md) | [3,296](/filings/0000950170-24-052070.md) | [2,846](/filings/0000950170-24-089322.md) | [1,978](/filings/0000950170-24-119531.md) | [4,305](/filings/0001193125-26-059372.md) | [2,989](/filings/0000950170-25-066910.md) | [2,403](/filings/0001590955-25-000005.md) | [2,542](/filings/0001193125-25-269543.md) | [5,839](/filings/0001193125-26-338010.md) | [3,074](/filings/0001193125-26-211926.md) | [3,483](/filings/0001193125-26-338010.md) |
| Total assets | $m | [3,856](/filings/0000950170-23-058167.md) | [4,198](/filings/0000950170-25-024136.md) | [4,733](/filings/0000950170-24-052070.md) | [4,313](/filings/0000950170-24-089322.md) | [3,493](/filings/0000950170-24-119531.md) | [5,860](/filings/0001193125-26-059372.md) | [4,573](/filings/0000950170-25-066910.md) | [4,031](/filings/0001590955-25-000005.md) | [4,245](/filings/0001193125-25-269543.md) | [7,599](/filings/0001193125-26-338010.md) | [4,822](/filings/0001193125-26-211926.md) | [5,202](/filings/0001193125-26-338010.md) |
| Current liabilities | $m | [2,070](/filings/0000950170-23-058167.md) | [2,535](/filings/0000950170-25-024136.md) | [2,942](/filings/0000950170-24-052070.md) | [2,527](/filings/0000950170-24-089322.md) | [1,660](/filings/0000950170-24-119531.md) | [3,907](/filings/0001193125-26-059372.md) | [2,482](/filings/0000950170-25-066910.md) | [1,849](/filings/0001590955-25-000005.md) | [2,079](/filings/0001193125-25-269543.md) | [5,368](/filings/0001193125-26-338010.md) | [2,840](/filings/0001193125-26-211926.md) | [3,243](/filings/0001193125-26-338010.md) |
| Total liabilities | $m | [2,435](/filings/0000950170-23-058167.md) | [2,895](/filings/0000950170-25-024136.md) | [3,295](/filings/0000950170-24-052070.md) | [2,886](/filings/0000950170-24-089322.md) | [2,028](/filings/0000950170-24-119531.md) | [4,284](/filings/0001193125-26-059372.md) | [2,855](/filings/0000950170-25-066910.md) | [2,229](/filings/0001590955-25-000005.md) | [2,536](/filings/0001193125-25-269543.md) | [5,867](/filings/0001193125-26-338010.md) | [4,010](/filings/0001193125-26-211926.md) | [4,631](/filings/0001193125-26-338010.md) |
| Long-term debt | $m | [29.0](/filings/0000950170-23-058167.md) | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | [675](/filings/0001193125-26-211926.md) | [900](/filings/0001193125-26-338010.md) |
| Current portion of debt | $m | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported |
| Shareholders' equity | $m | [1,421](/filings/0000950170-24-119531.md) | [1,303](/filings/0001193125-26-059372.md) | [1,438](/filings/0001590955-25-000005.md) | [1,427](/filings/0001590955-25-000005.md) | [1,465](/filings/0001193125-25-269543.md) | [1,576](/filings/0001193125-26-059372.md) | [1,717](/filings/0001193125-26-211926.md) | [1,802](/filings/0001193125-26-338010.md) | [1,709](/filings/0001193125-25-269543.md) | [1,732](/filings/0001193125-26-338010.md) | [812](/filings/0001193125-26-211926.md) | [572](/filings/0001193125-26-338010.md) |

- Cash and equivalents: us-gaap:CashAndCashEquivalentsAtCarryingValue
- Current assets: us-gaap:AssetsCurrent
- Total assets: us-gaap:Assets
- Current liabilities: us-gaap:LiabilitiesCurrent
- Total liabilities: us-gaap:Liabilities
- Long-term debt: us-gaap:LongTermDebtNoncurrent
- Current portion of debt: not reported
- 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 | [98.6 d](/filings/0000950170-24-119531.md) | [134 d](/filings/0001193125-26-059372.md) | [149](/filings/0000950170-25-066910.md) | [132 d](/filings/0001590955-25-000005.md) | [92.8 d](/filings/0001193125-25-269543.md) | [160 d](/filings/0001193125-26-059372.md) | [183](/filings/0001193125-26-211926.md) | [123 d](/filings/0001193125-26-338010.md) | [178 d](/filings/0001193125-25-269543.md) | [196 d](/filings/0001193125-26-059372.md) | [214](/filings/0001193125-26-211926.md) | [214 d](/filings/0001193125-26-338010.md) |
| Capital expenditure | $m | [52.3 d](/filings/0000950170-24-119531.md) | [56.9 d](/filings/0001193125-26-059372.md) | [47.7](/filings/0000950170-25-066910.md) | [45.6 d](/filings/0001590955-25-000005.md) | [48.2 d](/filings/0001193125-25-269543.md) | [51.4 d](/filings/0001193125-26-059372.md) | [37.7](/filings/0001193125-26-211926.md) | [61.7 d](/filings/0001193125-26-338010.md) | [98.0 d](/filings/0001193125-25-269543.md) | [73.5 d](/filings/0001193125-26-059372.md) | [31.2](/filings/0001193125-26-211926.md) | [23.7 d](/filings/0001193125-26-338010.md) |
| Dividends paid | $m | [21.6 d](/filings/0000950170-24-119531.md) | [21.4 d](/filings/0001193125-26-059372.md) | [21.2](/filings/0000950170-25-066910.md) | [21.2 d](/filings/0001590955-25-000005.md) | [21.3 d](/filings/0001193125-25-269543.md) | [21.1 d](/filings/0001193125-26-059372.md) | [21.1](/filings/0001193125-26-211926.md) | [21.8 d](/filings/0001193125-26-338010.md) | [21.2 d](/filings/0001193125-25-269543.md) | [20.7 d](/filings/0001193125-26-059372.md) | [17.7](/filings/0001193125-26-211926.md) | [17.8 d](/filings/0001193125-26-338010.md) |
| Share repurchases | $m | not reported | [212 d](/filings/0001193125-26-059372.md) | not reported | not reported | [42.0 d](/filings/0001193125-25-269543.md) | [0.0 d](/filings/0001193125-26-059372.md) | not reported | not reported | not reported | [107 d](/filings/0001193125-26-059372.md) | [1,054](/filings/0001193125-26-211926.md) | [335 d](/filings/0001193125-26-338010.md) |

- Operating cash flow: us-gaap:NetCashProvidedByUsedInOperatingActivities
- Capital expenditure: us-gaap:PaymentsToAcquirePropertyPlantAndEquipment
- Dividends paid: us-gaap:PaymentsOfDividends
- 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 | [58.0](/filings/0000950170-23-058167.md) | [58.0](/filings/0000950170-24-052070.md) | [58.0](/filings/0000950170-24-089322.md) | [58.0](/filings/0000950170-24-119531.md) | [56.6](/filings/0000950170-25-066910.md) | [56.8](/filings/0001590955-25-000005.md) | [56.0](/filings/0001193125-25-269543.md) | [56.3](/filings/0001193125-26-211926.md) | [56.5](/filings/0001193125-26-338010.md) | [56.4](/filings/0001193125-25-269543.md) | [51.2](/filings/0001193125-26-211926.md) | [45.9](/filings/0001193125-26-338010.md) |

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

Shares outstanding: 45,071,619 at 2026-07-28, from the cover of the [10-Q filed 2026-08-06](/filings/0001193125-26-338010.md) (dei:EntityCommonStockSharesOutstanding).

Source: SEC EDGAR, XBRL company facts. Last ingested by Listed: Oct 24, 2026, 15:43 ET. No prices; not investment advice.