Insperity, Inc. (NSP) quarterly balance sheet — complete assets, liabilities & equity history
Insperity, Inc. (NSP) balance sheet — 30-year assets, liabilities & shareholders' equity history
| Metric | Q2'26 | Q1'26 | Q4'25 | Q3'25 | Q2'25 | Q1'25 | Q4'24 | Q3'24 | Q2'24 | Q1'24 | Q4'23 | Q3'23 | Q2'23 | Q1'23 | Q4'22 | Q3'22 | Q2'22 | Q1'22 | Q4'21 | Q3'21 |
|---|
| Total Current Assets | 1.77B | 1.73B | 1.72B | 1.55B | 1.52B | 1.65B | 2.08B | 1.43B | 1.62B | 1.62B | 1.59B | 1.48B | 1.36B | 1.52B | 1.51B | 1.29B | 1.41B | 1.43B | 1.24B | 1.21B |
| Cash & Short-Term Investments | 619M | 555M | 660M | 519M | 456M | 568M | 1.05B | 486M | 692M | 683M | 709M | 692.42M | 616.09M | 732.12M | 765.9M | 596.64M | 541.65M | 609.26M | 607.6M | 500.62M |
| Cash Only | 619M | 537M | 642M | 501M | 441M | 551M | 1.04B | 470M | 676M | 667M | 693M | 678.59M | 580.09M | 696.59M | 732.83M | 562.14M | 510.87M | 576.65M | 575.81M | 467.92M |
| Short-Term Investments | 0 | 18M | 18M | 18M | 15M | 17M | 16M | 16M | 16M | 16M | 16M | 13.84M | 36M | 35.53M | 33.07M | 34.49M | 30.78M | 32.61M | 31.79M | 32.7M |
| Accounts Receivable | 878M | 880M | 855M | 929M | 854M | 842M | 829M | 765M | 740M | 724M | 694M | 656.7M | 616.65M | 607.31M | 622.76M | 558.7M | 691.54M | 670.22M | 525.72M | 585.09M |
| Days Sales Outstanding | 47.44 | 41.2 | 49.2 | 50.53 | 46.54 | 40.36 | 45.46 | 44.35 | 41.5 | 35.8 | 39.32 | 37.77 | 35.14 | 31.27 | 36.48 | 39.96 | 43.27 | 34.11 | 39.57 | 45.1 |
| Inventory | 26M | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Days Inventory Outstanding | 1.62 | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Other Current Assets | 187M | 228M | 201M | 89M | 166M | 188M | 176M | 151M | 155M | 175M | 185M | 107.3M | 108.15M | 127.97M | 111.51M | 103.3M | 124.52M | 129.71M | 100.24M | 101.11M |
| Total Non-Current Assets | 467M | 466M | 481M | 458M | 501M | 489M | 512M | 500M | 474M | 507M | 525M | 518.79M | 501.63M | 521.9M | 527.39M | 492.5M | 482.26M | 508.16M | 508.24M | 527.58M |
| Property, Plant & Equipment | 227M | 232M | 240M | 245M | 248M | 253M | 257M | 256M | 241M | 247M | 254M | 244.62M | 244.99M | 249.69M | 256.52M | 253.23M | 258.47M | 266.69M | 273.55M | 276M |
| Fixed Asset Turnover | 7.35x | 8.03x | 6.88x | 6.58x | 6.62x | 7.31x | 6.29x | 6.28x | 6.58x | 7.19x | 6.34x | 6.34x | 6.41x | 6.99x | 5.84x | 5.63x | 5.45x | 5.84x | 4.70x | 4.30x |
| Goodwill | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 12.7M | 0 |
| Intangible Assets | 13M | 13M | 13M | 13M | 13M | 13M | 13M | 13M | 13M | 13M | 13M | 12.71M | 12.71M | 12.71M | 12.71M | 12.71M | 12.71M | 12.71M | 7K | 12.71M |
| Long-Term Investments | 160M | 156M | 0 | 147M | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 197.88M | 0 | 0 | 0 | 166.08M | 190.76M | 0 | 225.14M |
| Other Non-Current Assets | 67M | 65M | 206M | 50M | 218M | 213M | 208M | 212M | 205M | 241M | 238M | 251.4M | 35.21M | 259.51M | 242.62M | 225.82M | 35.83M | 38.01M | 217.09M | 12.09M |
| Total Assets | 2.23B | 2.2B | 2.2B | 2.01B | 2.02B | 2.14B | 2.6B | 1.93B | 2.1B | 2.13B | 2.12B | 2B | 1.87B | 2.04B | 2.04B | 1.78B | 1.89B | 1.94B | 1.75B | 1.73B |
| Asset Turnover | 0.76x | 0.86x | 0.79x | 0.81x | 0.80x | 0.79x | 0.71x | 0.78x | 0.76x | 0.85x | 0.77x | 0.80x | 0.81x | 0.87x | 0.78x | 0.78x | 0.75x | 0.85x | 0.74x | 0.70x |
| Asset Growth % | 10.7% | 2.47% | -15.17% | 4.09% | -3.68% | 0.8% | 22.5% | -3.18% | 12.32% | 4.22% | 3.96% | 12.07% | -1.46% | 5.15% | 16.32% | 2.74% | 9.54% | 9.67% | 10.66% | 13.84% |
| Total Current Liabilities | 1.59B | 1.59B | 1.62B | 1.38B | 1.36B | 1.47B | 1.93B | 1.23B | 1.38B | 1.41B | 1.44B | 1.32B | 1.14B | 1.3B | 1.35B | 1.12B | 1.25B | 1.29B | 1.13B | 1B |
| Accounts Payable | 10M | 6M | 6M | 8M | 6M | 8M | 10M | 6M | 7M | 6M | 11M | 7.21M | 6.81M | 9.49M | 7.73M | 5.47M | 6.03M | 7.83M | 6.41M | 4.25M |
| Days Payables Outstanding | 0.5 | 0.34 | 0.43 | 0.45 | 0.44 | 0.52 | 0.53 | 0.45 | 0.44 | 0.53 | 0.62 | 0.5 | 0.55 | 0.54 | 0.49 | 0.44 | 0.53 | 0.5 | 0.44 | 0.38 |
| Short-Term Debt | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Deferred Revenue (Current) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Other Current Liabilities | 85M | 1.58B | 84M | 445M | 79M | 76M | 71M | 70M | 67M | 64M | 60M | 55.01M | 504.49M | 51.88M | 53.48M | 57.02M | 58.14M | 53.29M | 50.53M | 344.05M |
| Current Ratio | 1.11x | 1.09x | 1.06x | 1.12x | 1.12x | 1.13x | 1.08x | 1.16x | 1.17x | 1.15x | 1.11x | 1.12x | 1.20x | 1.17x | 1.12x | 1.15x | 1.13x | 1.11x | 1.10x | 1.20x |
| Quick Ratio | 1.10x | 1.09x | 1.06x | 1.12x | 1.12x | 1.13x | 1.08x | 1.16x | 1.17x | 1.15x | 1.11x | 1.12x | 1.20x | 1.17x | 1.12x | 1.15x | 1.13x | 1.11x | 1.10x | 1.20x |
| Cash Conversion Cycle | 48.56 | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Total Non-Current Liabilities | 586M | 541M | 537M | 543M | 549M | 558M | 570M | 575M | 570M | 580M | 590M | 591.99M | 599.06M | 603.58M | 604.62M | 599.75M | 611.17M | 619.52M | 626.29M | 632.87M |
| Long-Term Debt | 419M | 369M | 369M | 369M | 369M | 369M | 369M | 369M | 369M | 369M | 369M | 369.4M | 369.4M | 369.4M | 369.4M | 369.4M | 369.4M | 369.4M | 369.4M | 369.4M |
| Capital Lease Obligations | 59M | 61M | 66M | 67M | 67M | 67M | 66M | 66M | 55M | 56M | 58M | 51.98M | 50.09M | 51.62M | 55.59M | 55.69M | 58.92M | 62.12M | 64.19M | 65.98M |
| Deferred Tax Liabilities | 5M | 7M | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.2M | 0 | 0 | 9.17M | 5.11M | 0 | 0 |
| Other Non-Current Liabilities | 103M | 104M | 102M | 107M | 113M | 122M | 135M | 140M | 146M | 155M | 163M | 170.61M | 179.58M | 181.36M | 179.63M | 174.66M | 173.69M | 182.89M | 192.69M | 197.49M |
| Total Liabilities | 2.17B | 2.13B | 2.16B | 1.93B | 1.91B | 2.02B | 2.5B | 1.81B | 1.95B | 1.99B | 2.03B | 1.91B | 1.73B | 1.91B | 1.96B | 1.72B | 1.86B | 1.91B | 1.75B | 1.64B |
| Total Debt | 478M | 430M | 435M | 436M | 436M | 436M | 435M | 435M | 424M | 425M | 427M | 421.38M | 419.49M | 421.02M | 424.99M | 425.09M | 428.32M | 431.52M | 433.59M | 435.38M |
| Net Debt | -141M | -107M | -207M | -65M | -5M | -115M | -604M | -35M | -252M | -242M | -266M | -257.2M | -160.61M | -275.57M | -307.84M | -137.05M | -82.55M | -145.13M | -142.22M | -32.54M |
| Debt / Equity | 7.84x | 6.42x | 9.46x | 5.01x | 3.89x | 3.66x | 4.48x | 3.48x | 2.99x | 3.04x | 4.54x | 5.07x | 3.21x | 3.16x | 5.23x | 7.03x | 12.19x | 12.71x | - | 4.49x |
| Debt / EBITDA | 29.88x | 5.89x | - | - | 109.00x | 5.52x | - | 36.25x | 12.47x | 3.57x | 12.91x | 6.02x | 15.54x | 3.21x | 6.95x | 6.78x | 7.33x | 3.97x | 17.00x | 8.79x |
| Net Debt / EBITDA | -8.81x | -1.47x | - | - | -1.25x | -1.46x | - | -2.92x | -7.41x | -2.03x | -8.04x | -3.67x | -5.95x | -2.10x | -5.03x | -2.19x | -1.41x | -1.34x | -5.57x | -0.66x |
| Interest Coverage | -0.17x | 11.50x | -6.67x | -3.00x | -1.17x | 13.00x | -0.86x | 1.43x | 4.57x | 16.86x | 4.34x | 9.71x | 3.29x | 21.67x | 10.23x | 13.58x | 18.32x | 51.19x | 7.75x | 20.30x |
| Total Equity | 61M | 67M | 46M | 87M | 112M | 119M | 97M | 125M | 142M | 140M | 94M | 83.12M | 130.52M | 133.43M | 81.28M | 60.5M | 35.13M | 33.96M | -1.77M | 97.01M |
| Equity Growth % | -45.54% | -43.7% | -52.58% | -30.4% | -21.13% | -15% | 3.19% | 50.39% | 8.8% | 4.92% | 15.66% | 37.38% | 271.51% | 292.9% | 4681.45% | -37.63% | -59.74% | -53.88% | -104.02% | 138.7% |
| Book Value per Share | 1.62 | 1.78 | 1.22 | 2.29 | 3.14 | 3.13 | 2.37 | 3.29 | 3.79 | 3.68 | 2.50 | 2.17 | 3.35 | 3.42 | 2.11 | 1.57 | 0.91 | 0.88 | -0.05 | 2.49 |
| Total Shareholders' Equity | 61M | 67M | 46M | 87M | 112M | 119M | 97M | 125M | 142M | 140M | 94M | 83.12M | 130.52M | 133.43M | 81.28M | 60.5M | 35.13M | 33.96M | -1.77M | 97.01M |
| Common Stock | 1M | 1M | 1M | 1M | 1M | 1M | 1M | 1M | 1M | 1M | 1M | 555K | 555K | 555K | 555K | 555K | 555K | 555K | 555K | 555K |
| Retained Earnings | 629M | 648M | 638M | 694M | 736M | 764M | 738M | 769M | 788M | 793M | 739M | 740.25M | 717.23M | 726.09M | 655.19M | 636.62M | 618.76M | 604.98M | 553.59M | 637.86M |
| Treasury Stock | -824M | -826M | -850M | -852M | -853M | -855M | -864M | -853M | -838M | -826M | -831M | -830.99M | -744.79M | -735.22M | -725.53M | -716.05M | -709.81M | -681.63M | -665.09M | -645.99M |
| Accumulated OCI | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 9K | 0 | 0 | 0 | -82K | 0 | 0 | 0 | -9K | 0 |
| Minority Interest | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |