Non-Current Liabilities

Current Liabilities Before Client Fund Obligations

Paychex Current Liabilities Before Client Fund Obligations increased by 5.5% to $2.28B in Q4 2025 compared to the prior quarter. Year-over-year, this metric grew by 47.0%, from $1.55B to $2.28B. Over 4 years (FY 2021 to FY 2025), Current Liabilities Before Client Fund Obligations shows an upward trend with a 13.3% CAGR. This increase may warrant attention — for this metric, lower values are generally preferred.

Analysis

StatementBalance Sheet Statement
SectionNon-Current Liabilities
CategoryLiquidity
SignalLower is better
VolatilityStable
First reportedQ1 2015
Last reportedQ4 2025

How to read this metric

A lower ratio relative to current assets indicates stronger short-term operational liquidity.

Detailed definition

This metric isolates the company's core operational current liabilities by excluding obligations related to client funds...

Peer comparison

Specific to financial services and payroll firms that manage third-party funds.

Metric ID: non_current_liabilities_current_liabilities_before_clien_f2ac16

Historical Data

20 periods
 Q1 '21Q2 '21Q3 '21Q4 '21Q1 '22Q2 '22Q3 '22Q4 '22Q1 '23Q2 '23Q3 '23Q4 '23Q1 '24Q2 '24Q3 '24Q4 '24Q1 '25Q2 '25Q3 '25Q4 '25
Value$1.27B$1.25B$1.38B$1.35B$1.45B$1.39B$1.40B$1.49B$1.51B$1.67B$1.63B$1.76B$1.44B$1.50B$1.43B$1.55B$2.09B$2.18B$2.16B$2.28B
QoQ Change-1.0%+10.2%-2.2%+7.2%-4.1%+0.9%+6.2%+1.4%+10.2%-2.3%+8.1%-18.1%+4.2%-4.4%+7.9%+35.0%+4.4%-1.1%+5.5%
YoY Change+14.4%+10.9%+1.5%+10.2%+4.2%+19.8%+16.0%+18.1%-4.7%-9.9%-11.9%-12.0%+45.0%+45.3%+50.4%+47.0%
Range$1.25B$2.28B
CAGR+13.1%
Avg YoY Growth+15.3%
Median YoY Growth+12.6%

Frequently Asked Questions

What is Paychex's current liabilities before client fund obligations?
Paychex (PAYX) reported current liabilities before client fund obligations of $2.28B in Q4 2025.
How has Paychex's current liabilities before client fund obligations changed year-over-year?
Paychex's current liabilities before client fund obligations increased by 47.0% year-over-year, from $1.55B to $2.28B.
What is the long-term trend for Paychex's current liabilities before client fund obligations?
Over 4 years (2021 to 2025), Paychex's current liabilities before client fund obligations has grown at a 13.3% compound annual growth rate (CAGR), from $1.27B to $2.09B.
What does current liabilities before client fund obligations mean?
The company's short-term debts excluding those related to managing client payroll funds.