PAYXHIGH SIGNALFINANCIAL10-K

PAYX completed a major acquisition (Paycor HCM) that dramatically increased debt by 520% to $4.9B while delivering exceptional 298% net income growth.

The massive debt increase from $798.6M to $4.9B represents a fundamental shift in PAYX's capital structure and risk profile, requiring careful monitoring of leverage ratios and debt service capabilities. However, the extraordinary 298% jump in net income to $674.9M suggests the Paycor acquisition is immediately accretive and potentially transformative for the business.

Comparing 2025-07-11 vs 2024-07-11View on EDGAR →
FINANCIAL ANALYSIS

PAYX underwent a dramatic transformation driven by the Paycor acquisition, with total assets growing 60% to $16.6B and liabilities nearly doubling to $12.4B, primarily due to the 520% debt surge to $4.9B. Despite this leverage increase, the company delivered exceptional operating performance with net income skyrocketing 298% to $674.9M while maintaining disciplined expense growth (SG&A up only 12%). The reduced share buybacks from $169.2M to $104.5M likely reflects management's focus on debt reduction and integration priorities rather than shareholder returns in the near term.

FINANCIAL STATEMENT CHANGES
Total Debt
Balance Sheet
+519.6%
$798.6M$4.9B

Debt increased 519.6% — substantial leverage increase; assess whether deployed for growth or covering losses.

Net Income
P&L
+298.4%
$169.4M$674.9M

Net income grew 298.4% — bottom-line growth signals improving overall business health.

Total Liabilities
Balance Sheet
+88.9%
$6.6B$12.4B

Liabilities grew 88.9% — significant increase in debt or obligations, assess impact on financial flexibility.

Total Assets
Balance Sheet
+59.5%
$10.4B$16.6B

Asset base grew 59.5% — expansion through organic growth, acquisitions, or capital deployment.

Share Buybacks
Cash Flow
-38.2%
$169.2M$104.5M

Buyback activity reduced 38.2% — capital being redeployed elsewhere or cash conservation underway.

Current Liabilities
Balance Sheet
+31%
$5.3B$7.0B

Current liabilities surged 31% — significant near-term obligations; verify ability to meet short-term debt.

Current Assets
Balance Sheet
+23%
$7.3B$8.9B

Current assets grew 23% — improving short-term liquidity or inventory/receivables build.

Accounts Receivable
Balance Sheet
+18.2%
$149.4M$176.6M

Receivables grew 18.2% — monitor days sales outstanding for collection efficiency.

SG&A Expense
P&L
+12.2%
$1.6B$1.8B

SG&A increased modestly — likely reflects growth-related hiring or sales expansion investment.

Cash & Equivalents
Balance Sheet
+10.9%
$1.5B$1.6B

Cash grew 10.9% — improving liquidity position supports investment and shareholder returns.

LANGUAGE CHANGES
NEW — 2025-07-11
PRIOR — 2024-07-11
ADDED
As of June 30, 2025 , 360,243,877 shares of the registrant s common stock, $0.01 par value, were outstanding.
Forward-looking statements can be identified by such words and phrases as expect, estimate, intend, intent, outlook, will, would, guidance, projections, strategy, mission, anticipate, believe, can, could, design, look forward, may, target, possible, potential, purpose, design, might, should, and other similar words or phrases.
Forward-looking statements include, without limitation, all matters that are not historical facts.
Examples of forward-looking statements include, among others, statements we make regarding the integration of Paycor HCM, Inc.
("Paycor"), operating performance, events, or developments that we expect or anticipate will occur in the future, including statements relating to our outlook, revenue growth, earnings, earnings-per-share growth, and similar projections.
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REMOVED
As of June 30, 2024 , 360,126,911 shares of the registrant s common stock, $0.01 par value, were outstanding.
Forward-looking statements can be identified by such words and phrases as expect, estimate, intend, intent, outlook, will, would, projections, strategy, mission, anticipate, believe, could, may, target, potential, purpose, design, might, and other similar words or phrases.
Examples of forward-looking statements include, among others, statements we make regarding operating performance, events, or developments that we expect or anticipate will occur in the future, including statements relating to our outlook, revenue growth, earnings, earnings-per-share growth, or similar projections.
Because forward-looking statements relate to the future, they are subject to inherent uncertainties, risks, and changes in circumstances that are difficult to predict, many of which are outside our control.
Therefore, you should not place undue reliance upon any of these forward-looking statements.
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