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Paycom Software PAYC Increase (Decrease) in Deferred Charges

Increase (Decrease) in Deferred Charges at other companies

Paychex logo
PaychexPAYX
$97.8M+34.3%
ServiceNow logo
ServiceNowNOW
$181M+33.1%
Workday, Inc. logo
Workday, Inc.WDAY

Other financials

Income statement

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Revenue$531.2M+9.8%
Gross profit$442.1M+11.6%
Operating income$168.5M+50.0%
Net income$107.4M+20.0%
EPS (diluted)$2.34+48.1%

Balance sheet

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Cash & equivalents$198.0M-62.8%
Total debt$982.8M+1,110%
Total equity$571.5M-68.3%
Total assets$5.2B+29.1%

Cash flow

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Operating cash flow$213.8M+74.5%
CapEx$23.7M-61.6%
Free cash flow$190.1M+213%

Valuation

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Market cap$9.69B-22.1%
Enterprise value$10.47B-12.6%
P/E19.9×-10.0×
P/S4.5×-1.8×

Profitability

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Gross margin83.7%+1.2pp
Operating margin30.3%+2.2pp
Net margin22.8%+1.6pp
FCF margin26.9%+8.5pp

Returns & leverage

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Return on equity41.1%+15.3pp
Debt / equity1.7×+1.7×
Current ratio1.1×-0.2×

Where this comes from

Reported directly by Paycom Software in its filing.

Tagged under the XBRL concept us-gaap:IncreaseDecreaseInDeferredCharges.

The source filing: Paycom Software’s 10-Q, filed August 6, 2026.

Filed
Aug 6, 2026, 4:11 PM EDT
Fiscal quarter
Q2 FY2026
Calendar quarter
Q2 2026
Accession
0001193125-26-338010
Line itemSix Months Ended June 30, 2026Six Months Ended June 30, 2025
Prepaid expenses(11.0)(11.5)
Inventory(0.2)
Other assets2.3(0.2)
Deferred contract costs(21.8)(45.4)
Income taxes, net74.85.6
Accounts payable0.7(3.6)
Accrued commissions and bonuses(3.3)(6.7)
Accrued payroll and vacation(13.5)

Item 1. Financial Statements

FAQ

What is Paycom Software's increase (decrease) in deferred charges?
Paycom Software (PAYC) reported increase (decrease) in deferred charges of $1.7M in Q2 2026.
How has Paycom Software's increase (decrease) in deferred charges changed year-over-year?
Paycom Software's increase (decrease) in deferred charges decreased by 87.9% year-over-year, from $14M to $1.7M.
What is the long-term trend for Paycom Software's increase (decrease) in deferred charges?
Over 4 years (2021 to 2025), Paycom Software's increase (decrease) in deferred charges has grown at a -3.5% compound annual growth rate (CAGR), from $103.36M to $89.5M.
What does increase (decrease) in deferred charges mean?
This represents the change in costs that have been deferred to be recognized as expenses in future accounting periods. It reflects the timing difference between cash disbursement and the recognition of the associated expense in the income statement. Tracking this helps investors understand how current cash outflows relate to long-term operational investments.

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