Operating
Amortization of Investment Discount and Premium
Paychex Amortization of Investment Discount and Premium increased by 111.5% to $2.10M in Q2 2025 compared to the prior quarter. Year-over-year, this metric declined by 25.0%, from $2.80M to $2.10M. Over 3 years (FY 2021 to FY 2025), Amortization of Investment Discount and Premium shows an upward trend with a -13.2% CAGR.
Analysis
StatementCash Flow Statement
SectionOperating
CategoryCapital Allocation
SignalContext dependent
VolatilityStable
First reportedQ1 2014
Last reportedQ1 2026Sep 30, 2025
How to read this metric
Changes reflect shifts in the yield profile of the company's investment portfolio rather than operational performance.
Detailed definition
This metric represents the non-cash adjustment for the amortization of premiums or the accretion of discounts on marketa...
Peer comparison
Standard for companies with large treasury or finance divisions; peers report this as part of the reconciliation of net income to operating cash flow.
Metric ID:
anet_investment_income_amortizationHistorical Data
17 periods
| Q4 '21 | Q1 '22 | Q2 '22 | Q3 '22 | Q4 '22 | Q1 '23 | Q2 '23 | Q3 '23 | Q4 '23 | Q1 '24 | Q2 '24 | Q4 '24 | Q1 '25 | Q2 '25 | Q3 '25 | Q4 '25 | Q1 '26 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Value | -$8.40M | -$7.90M | -$3.30M | -$11.10M | -$6.60M | -$6.00M | $8.90M | -$18.80M | -$2.30M | $1.40M | $4.20M | $2.30M | $2.80M | $1.30M | -$9.20M | -$18.30M | $2.10M |
| QoQ Change | — | +6.0% | +58.2% | -236.4% | +40.5% | +9.1% | +248.3% | -311.2% | +87.8% | +160.9% | +200.0% | -45.2% | +21.7% | -53.6% | -807.7% | -98.9% | +111.5% |
| YoY Change | — | — | — | — | +21.4% | +24.1% | +369.7% | -69.4% | +65.2% | +123.3% | -52.8% | +200.0% | +100.0% | -69.0% | — | -895.7% | -25.0% |
Range-$18.80M – $8.90M
CAGR-29.3%
Avg YoY Growth-17.4%
Median YoY Growth+22.7%
Amortization of Investment Discount and Premium at Other Companies
Frequently Asked Questions
- What is Paychex's amortization of investment discount and premium?
- Paychex (PAYX) reported amortization of investment discount and premium of $2.10M in Q2 2025.
- How has Paychex's amortization of investment discount and premium changed year-over-year?
- Paychex's amortization of investment discount and premium decreased by 25.0% year-over-year, from $2.80M to $2.10M.
- What is the long-term trend for Paychex's amortization of investment discount and premium?
- Over 3 years (2021 to 2025), Paychex's amortization of investment discount and premium has grown at a -13.2% compound annual growth rate (CAGR), from -$35.80M to -$23.40M.
- What does amortization of investment discount and premium mean?
- The non-cash adjustment for the difference between interest income earned and cash interest received on investments.