Operating
Accretion (amortization) of discounts and premiums on investments
Paychex Accretion (amortization) of discounts and premiums on investments 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), Accretion (amortization) of discounts and premiums on investments shows an upward trend with a -13.2% CAGR.
Analysis
StatementCash Flow Statement
SectionOperating
CategoryCapital Allocation
SignalContext dependent
VolatilityModerate
First reportedQ1 2014
Last reportedQ1 2026Sep 30, 2025
How to read this metric
Reflects the yield characteristics of the investment portfolio; changes are driven by interest rate environments and bond pricing.
Detailed definition
This reflects the non-cash adjustment for the difference between the purchase price and the par value of fixed-income se...
Peer comparison
Common in insurance and banking sectors where large investment portfolios are held.
Metric ID:
bac_accretion_amortization_investmentsHistorical 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%
Accretion (amortization) of discounts and premiums on investments at Other Companies
Frequently Asked Questions
- What is Paychex's accretion (amortization) of discounts and premiums on investments?
- Paychex (PAYX) reported accretion (amortization) of discounts and premiums on investments of $2.10M in Q2 2025.
- How has Paychex's accretion (amortization) of discounts and premiums on investments changed year-over-year?
- Paychex's accretion (amortization) of discounts and premiums on investments decreased by 25.0% year-over-year, from $2.80M to $2.10M.
- What is the long-term trend for Paychex's accretion (amortization) of discounts and premiums on investments?
- Over 3 years (2021 to 2025), Paychex's accretion (amortization) of discounts and premiums on investments has grown at a -13.2% compound annual growth rate (CAGR), from -$35.80M to -$23.40M.
- What does accretion (amortization) of discounts and premiums on investments mean?
- Non-cash adjustments to the value of investment securities held by the company.