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Insperity NSP Client Prepayments Included in Cash Balance

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Other financials

Income statement

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Revenue$1.9B+1.7%
Gross profit$302.0M-2.6%
Operating income$62.0M-8.8%
Net income$33.0M-35.3%
EPS (diluted)$0.88-34.8%

Balance sheet

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Cash & equivalents$24.0M+60.0%
Total debt$430.0M-1.4%
Total equity$67.0M-43.7%
Total assets$2.2B+2.5%

Cash flow

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Operating cash flow-$67.0M+84.9%
CapEx$6.0M0.0%
Free cash flow-$73.0M+83.7%

Valuation

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Market cap$1.45B-35.1%
Enterprise value$1.86B-30.1%
P/S0.2×-0.1×

Profitability

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Gross margin13%-2.3pp
Operating margin-0.2%
Net margin-0.4%-1.4pp
FCF margin0.8%+0.5pp

Returns & leverage

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Return on equity-26.9%-82.5pp
Debt / equity6.4×+2.8×
Current ratio1.1×0.0×

Where this comes from

Reported directly by Insperity in its filing.

Tagged under the XBRL concept nsp:ClientPrepaymentsIncludedInCashBalance.

The official record: Insperity’s 10-Q, filed April 30, 2026, on SEC EDGAR. View the filing →

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Questions, answered.

What is Insperity's client prepayments included in cash balance?
Insperity (NSP) reported client prepayments included in cash balance of $104M in Q1 2026.
How has Insperity's client prepayments included in cash balance changed year-over-year?
Insperity's client prepayments included in cash balance increased by 160.0% year-over-year, from $40M to $104M.
What is the long-term trend for Insperity's client prepayments included in cash balance?
Over 5 years (2020 to 2025), Insperity's client prepayments included in cash balance has grown at a 30.8% compound annual growth rate (CAGR), from -$35.3M to $135M.
What does client prepayments included in cash balance mean?
This metric tracks cash received from clients in advance of services being rendered, which is held within the company's total cash balance. These prepayments represent a liability to perform future services and are a key indicator of deferred revenue and client commitment. High levels of prepayments can signal strong demand and provide a buffer for working capital.