PAYXHIGH SIGNALFINANCIAL10-K

Paycor's balance sheet expanded substantially with total liabilities nearly doubling and total assets growing meaningfully, likely reflecting the major acquisition integration mentioned in updated forward-looking statements.

The dramatic increase in liabilities alongside the specific addition of Paycor integration language in forward-looking statements suggests PAYX completed a significant acquisition that fundamentally altered its capital structure. While the company maintained strong cash levels and grew receivables modestly, the leverage profile has changed materially and warrants close monitoring of integration execution and debt servicing capacity.

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

PAYX's balance sheet underwent a substantial transformation with total liabilities nearly doubling and assets growing meaningfully, while the company maintained healthy cash levels that grew modestly to $1.6B. Operating expenses increased moderately through higher SG&A costs, and the company reduced share buyback activity by over one-third to $104.5M. The overall picture signals a major capital allocation shift toward acquisition-driven growth rather than shareholder returns, with the company taking on significant additional leverage to fund expansion.

FINANCIAL STATEMENT CHANGES
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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