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Insperity NSP Liability For Unpaid Claims And Claims Adjustment Expense Opening Balance Adjustments

Liability For Unpaid Claims And Claims Adjustment Expense Opening Balance Adjustments at other companies

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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$2.01B+6.8%
Enterprise value$2.41B+5.2%
P/S0.3×0.0×

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 us-gaap:LiabilityForUnpaidClaimsAndClaimsAdjustmentExpenseOpeningBalanceAdjustments.

The source filing: Insperity’s 10-Q, filed April 30, 2026.

Filed
Apr 30, 2026, 6:49 PM EDT
Fiscal quarter
Q1 FY2026
Calendar quarter
Q1 2026
Accession
0001000753-26-000050
(in millions)Three Months Ended March 31, 2026Three Months Ended March 31, 2025
Beginning balance, January 1,$184$204
Accrued claims, net2116
Present value discount, net of accretion(2)(3)
Paid claims(19)(21)
Ending balance$184$196
Current portion of accrued claims$80$74
Long-term portion of accrued claims104122
Total accrued claims$184$196

Item 1. Financial Statements

FAQ

What is Insperity's liability for unpaid claims and claims adjustment expense opening balance adjustments?
Insperity (NSP) reported liability for unpaid claims and claims adjustment expense opening balance adjustments of $184M in Q4 2025.
How has Insperity's liability for unpaid claims and claims adjustment expense opening balance adjustments changed year-over-year?
Insperity's liability for unpaid claims and claims adjustment expense opening balance adjustments decreased by 9.8% year-over-year, from $204M to $184M.
What is the long-term trend for Insperity's liability for unpaid claims and claims adjustment expense opening balance adjustments?
Over 5 years (2020 to 2025), Insperity's liability for unpaid claims and claims adjustment expense opening balance adjustments has grown at a -5.2% compound annual growth rate (CAGR), from $240.76M to $184M.
What does liability for unpaid claims and claims adjustment expense opening balance adjustments mean?
This metric tracks adjustments made to the opening balance of liabilities reserved for unpaid insurance claims and associated administrative expenses. It reflects the reconciliation between estimated future claims and actual developments over time. Frequent or large adjustments may indicate volatility in the company's actuarial assumptions or changes in claims processing efficiency.

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