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

Income StatementCash FlowBalance Sheet

Statement of Cash Flows

2026-01-01 to 2026-06-30

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Insperity, Inc. cash flow reconciliation, Jan 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.Proceeds from dispositions → investing reconciliation: $22,000,000.00Proceeds from maturities → investing reconciliation: $6,000,000.00investing reconciliation → Net cash from investing activities: $5,000,000.00investing reconciliation → Property and equipment purchases: $13,000,000.00investing reconciliation → Purchases: $10,000,000.00Proceeds from Lines of Credit → financing reconciliation: $50,000,000.00Net cash used in financing activities → financing reconciliation: $21,000,000.00financing reconciliation → Dividends paid: $46,000,000.00financing reconciliation → Client funds liability and other: $21,000,000.00financing reconciliation → Purchase of treasury stock: $4,000,000.00Net cash used in operating activities → operating reconciliation: $19,000,000.00Net income → operating reconciliation: $37,000,000.00Accrued health insurance costs → operating reconciliation: $31,000,000.00Deferred income taxes → operating reconciliation: $27,000,000.00Stock-based compensation → operating reconciliation: $26,000,000.00Depreciation and amortization → operating reconciliation: $21,000,000.00Accounts payable → operating reconciliation: $4,000,000.00Income taxes payable/receivable → operating reconciliation: $3,000,000.00operating reconciliation → Accounts receivable: $52,000,000.00operating reconciliation → Prepaid insurance and related assets: $51,000,000.00operating reconciliation → Accrued corporate payroll, commissions and other accrued liabilities: $38,000,000.00operating reconciliation → Other current assets: $13,000,000.00operating reconciliation → Payroll taxes and other payroll deductions payable: $10,000,000.00operating reconciliation → Accrued worksite employee payroll costs: $4,000,000.00Beginning cash: Cash, cash equivalents, and restricted cash → Cash sources and uses: $945,000,000.00Net cash from investing activities → Cash sources and uses: $5,000,000.00Cash sources and uses → Ending cash: Cash, cash equivalents, and restricted cash: $910,000,000.00Cash sources and uses → Net cash used in financing activities: $21,000,000.00Cash sources and uses → Net cash used in operating activities: $19,000,000.00Depreciation and amortization: $21,000,000.00Depreciation & amortization+$21.00 MStock-based compensation: $26,000,000.00Stock-based compensation+$26.00 MDeferred income taxes: $27,000,000.00Deferred income taxes+$27.00 MAccounts receivable: -$52,000,000.00Accounts receivable−$52.00 MPrepaid insurance and related assets: -$51,000,000.00Prepaid expenses−$51.00 MOther current assets: -$13,000,000.00Other current assets−$13.00 MOther assets and ROU assets: $0.00Accounts payable: $4,000,000.00Trade payables+$4.00 MPayroll taxes and other payroll deductions payable: -$10,000,000.00Accrued employee costs−$10.00 MAccrued worksite employee payroll costs: -$4,000,000.00Accrued worksite payroll−$4.00 MAccrued health insurance costs: $31,000,000.00Health insurance liabilities+$31.00 MAccrued workers’ compensation costs: $0.00Accrued corporate payroll, commissions and other accrued liabilities: -$38,000,000.00Accrued salaries & wages−$38.00 MIncome taxes payable/receivable: $3,000,000.00Income tax balances+$3.00 MNet income: $37,000,000.00Net income+$37.00 MNet cash used in operating activities: -$19,000,000.00. Cash required to fund net payments.Operating cash−$19.00 Moperating reconciliation: $168,000,000.00Purchase of treasury stock: -$4,000,000.00Common stock repurchases−$4.00 MDividends paid: -$46,000,000.00Common dividends paid−$46.00 MProceeds from Lines of Credit: $50,000,000.00Credit line borrowings+$50.00 MClient funds liability and other: -$21,000,000.00Other financing, net−$21.00 MNet cash used in financing activities: -$21,000,000.00. Cash required to fund net payments.Financing cash−$21.00 Mfinancing reconciliation: $71,000,000.00Purchases: -$10,000,000.00Marketable securities purchases−$10.00 MProceeds from maturities: $6,000,000.00AFS securities maturities+$6.00 MProperty and equipment purchases: -$13,000,000.00PP&E purchases−$13.00 MProceeds from dispositions: $22,000,000.00AFS securities sales+$22.00 MNet cash from investing activities: $5,000,000.00Investing cash+$5.00 Minvesting reconciliation: $28,000,000.00Cash sources and uses: $950,000,000.00Beginning cash: Cash, cash equivalents, and restricted cash: $945,000,000.00Beginning cash$945.00 MEnding cash: Cash, cash equivalents, and restricted cash: $910,000,000.00Ending cash$910.00 MCASH RECONCILIATIONInvestingflowsFinancingflowsOperatingflowsFree cash flow−$32.00 MOperating cash − cash spent on PP&ECash flow / Net income−0.51×Operating cash flow ÷ net incomeNet cash change−$35.00 MEnding cash − beginning cash
Chart details

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

Cash flows for Jan 1, 2026 through Jun 30, 2026. Cash basis: Cash, cash equivalents, and restricted cash. Beginning cash: Dec 31, 2025. 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 Dec 31, 2025
945,000,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
Operating activities
negative 19,000,000 US dollars. Net cash used.
Net income
37,000,000 US dollars
Depreciation and amortization
21,000,000 US dollars
Stock-based compensation
26,000,000 US dollars
Deferred income taxes
27,000,000 US dollars
Accounts receivable
negative 52,000,000 US dollars
Prepaid insurance and related assets
negative 51,000,000 US dollars
Other current assets
negative 13,000,000 US dollars
Other assets and ROU assets
0 US dollars
Accounts payable
4,000,000 US dollars
Payroll taxes and other payroll deductions payable
negative 10,000,000 US dollars
Accrued worksite employee payroll costs
negative 4,000,000 US dollars
Accrued health insurance costs
31,000,000 US dollars
Accrued workers’ compensation costs
0 US dollars
Accrued corporate payroll, commissions and other accrued liabilities
negative 38,000,000 US dollars
Income taxes payable/receivable
3,000,000 US dollars
Investing activities
5,000,000 US dollars. Net cash provided.
Purchases
negative 10,000,000 US dollars
Proceeds from maturities
6,000,000 US dollars
Property and equipment purchases
negative 13,000,000 US dollars
Proceeds from dispositions
22,000,000 US dollars
Financing activities
negative 21,000,000 US dollars. Net cash used.
Purchase of treasury stock
negative 4,000,000 US dollars
Dividends paid
negative 46,000,000 US dollars
Proceeds from Lines of Credit
50,000,000 US dollars
Client funds liability and other
negative 21,000,000 US dollars
Operating adjustment reconciliation
168,000,000 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
71,000,000 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
28,000,000 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
950,000,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
Net cash change
negative 35,000,000 US dollars. Ending cash minus beginning cash.
Cash flow / Net income
−0.51×. 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
negative 19,000,000 US dollars. Operating cash flow used in the free cash flow calculation.
Cash purchases of property, plant and equipment
13,000,000 US dollars. These cash purchases are already included in investing activities above.
Free cash flow
negative 32,000,000 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 or operating cash is negative. The full signed reconciliation is retained: losses remain deductions, and any negative operating-cash total enters the junction from the cash pool. No positive direct-income connection is implied.
  • 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: negative 19,000,000 US dollars minus 13,000,000 US dollars equals negative 32,000,000 US dollars.
Insperity, Inc. (NSP) FY2026 YTD Q2 Statement of Cash Flows Sankey chart
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