Stock Analysis on Net
Stock Analysis on Net

Paycom Software Inc. (NYSE:PAYC)

This company has been moved to the archive! The financial data has not been updated since November 2, 2023.

Common-Size Balance Sheet: Liabilities and Stockholders’ Equity 
Quarterly Data

Paycom Software Inc., common-size consolidated balance sheet: liabilities and stockholders’ equity (quarterly data)

Microsoft Excel
Sep 30, 2023 Jun 30, 2023 Mar 31, 2023 Dec 31, 2022 Sep 30, 2022 Jun 30, 2022 Mar 31, 2022 Dec 31, 2021 Sep 30, 2021 Jun 30, 2021 Mar 31, 2021 Dec 31, 2020 Sep 30, 2020 Jun 30, 2020 Mar 31, 2020 Dec 31, 2019 Sep 30, 2019 Jun 30, 2019 Mar 31, 2019 Dec 31, 2018 Sep 30, 2018 Jun 30, 2018 Mar 31, 2018
Accounts payable 0.18 0.21 0.24 0.41 0.31 0.28 0.22 0.18 0.22 0.29 0.36 0.26 0.37 0.19 0.25 0.20 0.29 0.20 0.20 0.41 0.42 0.35 0.21
Income tax payable 0.00 0.00 0.46 0.00 0.00 0.00 0.43 0.00 0.00 0.00 0.38 0.00 0.00 0.00 0.69 0.00 0.00 0.00 0.17 0.00 0.00 0.00 0.00
Accrued commissions and bonuses 0.53 0.55 0.41 0.73 0.57 0.30 0.22 0.70 0.29 0.31 0.20 0.53 0.32 0.34 0.25 0.50 0.53 0.43 0.22 0.70 0.44 0.31 0.16
Accrued payroll and vacation 1.07 1.26 0.85 1.15 1.09 0.85 0.79 1.07 0.86 0.89 0.96 0.94 1.12 0.99 0.92 0.60 1.11 0.63 0.70 0.71 0.88 0.63 0.70
Deferred revenue 0.59 0.54 0.48 0.51 0.59 0.37 0.31 0.51 0.38 0.46 0.42 0.52 0.56 0.64 0.50 0.45 0.67 0.55 0.47 0.59 0.57 0.55 0.46
Current portion of long-term debt 0.00 0.00 0.00 0.00 0.00 0.00 0.03 0.06 0.04 0.05 0.05 0.07 0.07 0.09 0.08 0.07 0.11 0.10 0.09 0.12 0.12 0.13 0.08
Accrued expenses and other current liabilities 2.00 2.00 1.65 1.54 1.77 1.12 1.05 1.97 1.19 1.71 1.33 1.69 1.81 2.11 1.89 1.83 2.47 2.16 1.95 1.47 1.34 1.32 1.25
Current liabilities before client funds obligation 4.36% 4.57% 4.10% 4.34% 4.33% 2.92% 3.06% 4.47% 2.99% 3.71% 3.70% 4.01% 4.24% 4.36% 4.57% 3.65% 5.19% 4.08% 3.79% 4.00% 3.77% 3.30% 2.87%
Client funds obligation 49.32 50.77 56.38 56.57 52.92 70.03 72.48 57.43 70.17 62.65 67.50 61.87 61.26 53.79 60.28 66.86 52.51 61.70 68.13 63.59 61.49 63.45 68.10
Current liabilities 53.68% 55.34% 60.47% 60.91% 57.25% 72.95% 75.53% 61.91% 73.17% 66.35% 71.20% 65.88% 65.50% 58.14% 64.85% 70.51% 57.69% 65.78% 71.93% 67.59% 65.26% 66.74% 70.97%
Deferred income tax liabilities, net 3.77 3.62 3.29 3.61 4.20 2.77 2.48 4.53 2.97 3.68 3.39 4.32 4.12 5.13 4.01 3.67 5.40 4.36 3.58 4.61 4.37 4.18 3.32
Long-term deferred revenue 2.74 2.60 2.36 2.50 2.85 1.86 1.61 2.65 1.94 2.40 2.20 2.81 2.88 3.57 2.89 2.62 3.94 3.28 2.80 3.66 3.57 3.48 2.89
Long-term debt, less current portion 0.75 0.73 0.68 0.74 0.87 0.59 0.49 0.85 0.66 0.87 0.84 1.12 1.19 1.56 1.32 1.24 1.97 1.74 1.56 2.14 2.25 2.36 2.11
Other long-term liabilities 2.20 2.10 1.72 1.93 2.34 1.51 1.35 2.27 1.70 2.19 0.50 0.74 0.87 1.11 0.96 0.79 1.17 1.03 0.81 0.00 0.00 0.00 0.00
Long-term liabilities 9.46% 9.06% 8.06% 8.79% 10.27% 6.73% 5.93% 10.30% 7.26% 9.14% 6.92% 8.98% 9.05% 11.37% 9.18% 8.31% 12.48% 10.41% 8.75% 10.41% 10.19% 10.02% 8.32%
Total liabilities 63.14% 64.40% 68.54% 69.70% 67.53% 79.68% 81.47% 72.20% 80.43% 75.50% 78.12% 74.86% 74.55% 69.51% 74.03% 78.82% 70.17% 76.19% 80.68% 78.00% 75.45% 76.76% 79.29%
Common stock, $0.01 par value 0.02 0.02 0.01 0.02 0.02 0.01 0.01 0.02 0.01 0.02 0.02 0.02 0.02 0.03 0.03 0.02 0.04 0.03 0.03 0.04 0.04 0.04 0.04
Additional paid-in capital 17.83 16.45 14.36 14.78 16.60 10.58 9.01 14.48 10.47 12.68 11.26 13.72 12.97 15.63 11.94 10.35 15.76 13.47 11.63 13.38 13.50 13.62 11.77
Retained earnings 36.58 34.37 31.03 30.67 33.70 21.77 18.50 28.48 20.55 25.87 23.02 27.59 27.98 34.75 27.67 23.17 33.34 26.92 21.47 25.99 24.80 23.64 18.64
Accumulated other comprehensive loss -0.06 -0.08 -0.07 -0.09 -0.12 -0.03 -0.02 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Treasury stock, at cost -17.52 -15.16 -13.88 -15.06 -17.73 -12.01 -8.97 -15.18 -11.47 -14.07 -12.41 -16.20 -15.52 -19.93 -13.67 -12.37 -19.31 -16.62 -13.81 -17.42 -13.80 -14.06 -9.74
Stockholders’ equity 36.86% 35.60% 31.46% 30.30% 32.47% 20.32% 18.53% 27.80% 19.57% 24.50% 21.88% 25.14% 25.45% 30.49% 25.97% 21.18% 29.83% 23.81% 19.32% 22.00% 24.55% 23.24% 20.71%
Total liabilities and stockholders’ equity 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00%

Based on: 10-Q (reporting date: 2023-09-30), 10-Q (reporting date: 2023-06-30), 10-Q (reporting date: 2023-03-31), 10-K (reporting date: 2022-12-31), 10-Q (reporting date: 2022-09-30), 10-Q (reporting date: 2022-06-30), 10-Q (reporting date: 2022-03-31), 10-K (reporting date: 2021-12-31), 10-Q (reporting date: 2021-09-30), 10-Q (reporting date: 2021-06-30), 10-Q (reporting date: 2021-03-31), 10-K (reporting date: 2020-12-31), 10-Q (reporting date: 2020-09-30), 10-Q (reporting date: 2020-06-30), 10-Q (reporting date: 2020-03-31), 10-K (reporting date: 2019-12-31), 10-Q (reporting date: 2019-09-30), 10-Q (reporting date: 2019-06-30), 10-Q (reporting date: 2019-03-31), 10-K (reporting date: 2018-12-31), 10-Q (reporting date: 2018-09-30), 10-Q (reporting date: 2018-06-30), 10-Q (reporting date: 2018-03-31).

Balance sheet item Description The company
Current liabilities Total obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer. Paycom Software Inc. current liabilities as a percentage of total liabilities and stockholders’ equity decreased from Q1 2023 to Q2 2023 and from Q2 2023 to Q3 2023.
Long-term liabilities Amount of obligation due after one year or beyond the normal operating cycle, if longer. Paycom Software Inc. long-term liabilities as a percentage of total liabilities and stockholders’ equity increased from Q1 2023 to Q2 2023 and from Q2 2023 to Q3 2023.
Total liabilities Sum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future. Paycom Software Inc. total liabilities as a percentage of total liabilities and stockholders’ equity decreased from Q1 2023 to Q2 2023 and from Q2 2023 to Q3 2023.
Stockholders’ equity Total of all stockholders’ equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity stockholders’ equity attributable to the parent excludes the amount of stockholders’ equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity. Paycom Software Inc. stockholders’ equity as a percentage of total liabilities and stockholders’ equity increased from Q1 2023 to Q2 2023 and from Q2 2023 to Q3 2023.