Insperity, Inc. (NSP) FY2026 Q2 Statement of Cash Flows

Income StatementCash FlowBalance Sheet

Statement of Cash Flows

2026-04-01 to 2026-06-30

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Insperity, Inc. cash flow reconciliation, Apr 1, 2026 through Jun 30, 2026One connected Sankey reconciles operating, investing and financing net cash flows through a shared cash pool, from beginning cash to ending cash. Ribbons flow left to right on one dollar scale. Activity totals are dark gray; beginning and ending cash are blue. Cash basis for beginning and ending balances and net cash change: Cash, cash equivalents, and restricted cash. Intermediate calculation bars are lighter gray. Net income is green for profit and red for loss. Identified asset purchases, sales and maturities are blue in either cash direction. Purple identifies capital transactions such as borrowing, repayments, share issuance and dividends. Free cash flow is a separate comparison, not an added cash flow. Read chart description and values below for full signed amounts, including zero items.Net income → Net cash from operating activities: $4,000,000.00Payroll taxes and other payroll deductions payable → Operating adjustments reconciliation: $63,000,000.00Stock-based compensation → Operating adjustments reconciliation: $13,000,000.00Depreciation and amortization → Operating adjustments reconciliation: $10,000,000.00Prepaid insurance and related assets → Operating adjustments reconciliation: $10,000,000.00Other current assets → Operating adjustments reconciliation: $6,000,000.00Other assets and ROU assets → Operating adjustments reconciliation: $4,000,000.00Accounts payable → Operating adjustments reconciliation: $4,000,000.00Income taxes payable/receivable → Operating adjustments reconciliation: $4,000,000.00Accounts receivable → Operating adjustments reconciliation: $2,000,000.00Operating adjustments reconciliation → Net cash from operating activities: $44,000,000.00Operating adjustments reconciliation → Accrued worksite employee payroll costs: $58,000,000.00Operating adjustments reconciliation → Accrued health insurance costs: $6,000,000.00Operating adjustments reconciliation → Accrued corporate payroll, commissions and other accrued liabilities: $6,000,000.00Operating adjustments reconciliation → Deferred income taxes: $2,000,000.00Proceeds from Lines of Credit → financing reconciliation: $50,000,000.00financing reconciliation → Net cash from financing activities: $25,000,000.00financing reconciliation → Dividends paid: $23,000,000.00financing reconciliation → Client funds liability and other: $2,000,000.00Proceeds from dispositions → investing reconciliation: $18,000,000.00Proceeds from maturities → investing reconciliation: $4,000,000.00investing reconciliation → Net cash from investing activities: $11,000,000.00investing reconciliation → Property and equipment purchases: $7,000,000.00investing reconciliation → Purchases: $4,000,000.00Beginning cash: Cash, cash equivalents, and restricted cash → Cash sources and uses: $826,000,000.00Net cash from operating activities → Cash sources and uses: $48,000,000.00Net cash from financing activities → Cash sources and uses: $25,000,000.00Net cash from investing activities → Cash sources and uses: $11,000,000.00Cash sources and uses → Ending cash: Cash, cash equivalents, and restricted cash: $910,000,000.00Depreciation and amortization: $10,000,000.00Depreciation & amortization+$10.00 MStock-based compensation: $13,000,000.00Stock-based compensation+$13.00 MDeferred income taxes: -$2,000,000.00Deferred income taxes−$2.00 MAccounts receivable: $2,000,000.00Accounts receivable+$2.00 MPrepaid insurance and related assets: $10,000,000.00Prepaid expenses+$10.00 MOther current assets: $6,000,000.00Other current assets+$6.00 MOther assets and ROU assets: $4,000,000.00Other noncurrent assets+$4.00 MAccounts payable: $4,000,000.00Trade payables+$4.00 MPayroll taxes and other payroll deductions payable: $63,000,000.00Accrued employee costs+$63.00 MAccrued worksite employee payroll costs: -$58,000,000.00Accrued worksite payroll−$58.00 MAccrued health insurance costs: -$6,000,000.00Health insurance liabilities−$6.00 MAccrued workers’ compensation costs: $0.00Accrued corporate payroll, commissions and other accrued liabilities: -$6,000,000.00Accrued salaries & wages−$6.00 MIncome taxes payable/receivable: $4,000,000.00Income tax balances+$4.00 MNet income: $4,000,000.00Net income+$4.00 MNet cash from operating activities: $48,000,000.00Operating cash+$48.00 MOperating adjustments reconciliation: $116,000,000.00Purchase of treasury stock: $0.00Dividends paid: -$23,000,000.00Common dividends paid−$23.00 MProceeds from Lines of Credit: $50,000,000.00Credit line borrowings+$50.00 MClient funds liability and other: -$2,000,000.00Other financing, net−$2.00 MNet cash from financing activities: $25,000,000.00Financing cash+$25.00 Mfinancing reconciliation: $50,000,000.00Purchases: -$4,000,000.00Marketable securities purchases−$4.00 MProceeds from maturities: $4,000,000.00AFS securities maturities+$4.00 MProperty and equipment purchases: -$7,000,000.00PP&E purchases−$7.00 MProceeds from dispositions: $18,000,000.00AFS securities sales+$18.00 MNet cash from investing activities: $11,000,000.00Investing cash+$11.00 Minvesting reconciliation: $22,000,000.00Cash sources and uses: $910,000,000.00Beginning cash: Cash, cash equivalents, and restricted cash: $826,000,000.00Beginning cash$826.00 MEnding cash: Cash, cash equivalents, and restricted cash: $910,000,000.00Ending cash$910.00 MCASH RECONCILIATIONOperatingflowsFinancingflowsInvestingflowsFree cash flow$41.00 MOperating cash − cash spent on PP&ECash flow / Net income12.00×Operating cash flow ÷ net incomeNet cash change+$84.00 MEnding cash − beginning cash
Chart details

Insperity, Inc. cash flow reconciliation, Apr 1, 2026 through Jun 30, 2026

Cash flows for Apr 1, 2026 through Jun 30, 2026. Cash basis: Cash, cash equivalents, and restricted cash. Beginning cash: Mar 31, 2026. Ending cash: Jun 30, 2026. Beginning and ending cash are dated balances. Positive cash flows add cash; negative cash flows reduce it.

Beginning cash on Mar 31, 2026
826,000,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
Operating activities
48,000,000 US dollars. Net cash provided.
Net income
4,000,000 US dollars
Depreciation and amortization
10,000,000 US dollars
Stock-based compensation
13,000,000 US dollars
Deferred income taxes
negative 2,000,000 US dollars
Accounts receivable
2,000,000 US dollars
Prepaid insurance and related assets
10,000,000 US dollars
Other current assets
6,000,000 US dollars
Other assets and ROU assets
4,000,000 US dollars
Accounts payable
4,000,000 US dollars
Payroll taxes and other payroll deductions payable
63,000,000 US dollars
Accrued worksite employee payroll costs
negative 58,000,000 US dollars
Accrued health insurance costs
negative 6,000,000 US dollars
Accrued workers’ compensation costs
0 US dollars
Accrued corporate payroll, commissions and other accrued liabilities
negative 6,000,000 US dollars
Income taxes payable/receivable
4,000,000 US dollars
Investing activities
11,000,000 US dollars. Net cash provided.
Purchases
negative 4,000,000 US dollars
Proceeds from maturities
4,000,000 US dollars
Property and equipment purchases
negative 7,000,000 US dollars
Proceeds from dispositions
18,000,000 US dollars
Financing activities
25,000,000 US dollars. Net cash provided.
Purchase of treasury stock
0 US dollars
Dividends paid
negative 23,000,000 US dollars
Proceeds from Lines of Credit
50,000,000 US dollars
Client funds liability and other
negative 2,000,000 US dollars
Operating adjustment reconciliation
116,000,000 US dollars. Intermediate calculation joining the operating reconciliation branches. Its gross amount includes any portion of net income routed through this junction. It is not an additional cash source or use.
financing gross reconciliation
50,000,000 US dollars. Gross amount at the activity's junction before offsetting its receipts and deductions. It is not an additional cash source or use.
investing gross reconciliation
22,000,000 US dollars. Gross amount at the activity's junction before offsetting its receipts and deductions. It is not an additional cash source or use.
Exchange-rate effect
0 US dollars
Ending cash on Jun 30, 2026
910,000,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
Cash sources and uses
910,000,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
Net cash change
84,000,000 US dollars. Ending cash minus beginning cash.
Cash flow / Net income
12.00×. Operating cash flow divided by reconciliation net income for the same period. Black from 0.90× through 1.10×; green above 1.10×; red below 0.90×. Color uses the unrounded ratio.
Operating cash flow
48,000,000 US dollars. Operating cash flow used in the free cash flow calculation.
Cash purchases of property, plant and equipment
7,000,000 US dollars. These cash purchases are already included in investing activities above.
Free cash flow
41,000,000 US dollars. A supplemental measure; finance-lease payments are excluded from this definition.

Chart connections

  • Beginning cash plus operating, investing and financing cash flows plus the exchange-rate effect equals ending cash. Negative amounts reduce cash.
  • Financing contributions meet at a reconciliation junction before connecting to the net cash total.
  • Investing contributions meet at a reconciliation junction before connecting to the net cash total.
  • Operating reconciliation adjustments are not all independent cash receipts.
  • Net income enters operating cash directly in the reconciliation. The adjustment junction contributes the remaining $44.00M after reconciling the other positive and negative adjustments. These connections depict an accounting reconciliation, not traced cash receipts.
  • Each activity has one net cash bar connected to the shared cash pool. Positive activity totals enter the pool; negative activity totals leave the pool to fund that activity's net payments. The central pool does not assign a particular funding source to a particular payment.
  • The intermediate calculation bars include both sides of the displayed activity breakdowns; they are not additional cash flows.
  • Operating cash flow minus cash purchases of property, plant and equipment equals free cash flow: 48,000,000 US dollars minus 7,000,000 US dollars equals 41,000,000 US dollars.
Insperity, Inc. (NSP) FY2026 Q2 Statement of Cash Flows Sankey chart
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