# Paychex, Inc. (PAYX) FY2025 Annual Balance Sheet

- Company: Paychex, Inc. (PAYX)
- Period: As of 2025-05-31
- Filing: FY2025 10-K, filed 2025-07-11, accession number 0000950170-25-095300
- Page: https://plicit.ai/financials/payx/fy2025-annual-balance-sheet
- Chart image: https://plicit.ai/charts/payx-fy2025-annual-balance-sheet-sankey.png

## Chart details

Balance sheet as of 2025-05-31. The chart shows assets, liabilities and equity at that date.

- **Assets**: 16,564,100,000 US dollars
- **Current assets**: 8,916,500,000 US dollars
- **Non-current assets**: 7,647,600,000 US dollars
- **Liabilities**: 12,436,100,000 US dollars
- **Current liabilities**: 6,956,300,000 US dollars
- **Non-current liabilities**: 5,479,800,000 US dollars
- **Equity**: 4,128,000,000 US dollars
- **Funds held for clients**: 4,813,300,000 US dollars
- **Cash and cash equivalents**: 1,628,600,000 US dollars
- **Accounts receivable, net of allowance for credit losses**: 1,330,500,000 US dollars
- **PEO unbilled receivables, net of advance collections**: 616,600,000 US dollars
- **Prepaid expenses and other current assets**: 378,300,000 US dollars
- **Restricted cash**: 47,900,000 US dollars
- **Prepaid income taxes**: 38,900,000 US dollars
- **Corporate investments**: 34,500,000 US dollars
- **Interest receivable**: 27,900,000 US dollars
- **Goodwill**: 4,514,100,000 US dollars
- **Intangible assets, net of accumulated amortization**: 1,947,300,000 US dollars
- **Property and equipment, net of accumulated depreciation**: 511,500,000 US dollars
- **Long-term deferred costs**: 482,400,000 US dollars
- **Other long-term assets**: 128,500,000 US dollars
- **Operating lease right-of-use assets, net of accumulated amortization**: 63,800,000 US dollars
- **Long-term corporate investments**: 0 US dollars
- **Client fund obligations**: 4,867,000,000 US dollars
- **Accrued worksite employee compensation and related items**: 735,800,000 US dollars
- **Other current liabilities**: 552,000,000 US dollars
- **Long-term debt, net, current portion**: 399,800,000 US dollars
- **Accrued corporate compensation and related items**: 183,900,000 US dollars
- **Accounts payable**: 129,800,000 US dollars
- **Deferred revenue**: 69,400,000 US dollars
- **Short-term debt**: 18,600,000 US dollars
- **Long-term debt, net of debt issuance costs**: 4,548,400,000 US dollars
- **Deferred income taxes**: 444,700,000 US dollars
- **Other long-term liabilities**: 312,200,000 US dollars
- **Accrued income taxes**: 119,000,000 US dollars
- **Operating lease liabilities**: 55,500,000 US dollars
- **Retained earnings**: 2,277,000,000 US dollars
- **Additional paid-in capital**: 1,901,100,000 US dollars
- **Common stock, $0.01 par value; Authorized: 600.0 shares; Issued and outstanding: 360.5 shares as of May 31, 2025 and 360.1 shares as of May 31, 2024**: 3,600,000 US dollars
- **Accumulated other comprehensive loss**: negative 53,700,000 US dollars
- **Gross equity (calculated)**: 4,181,700,000 US dollars. Net equity plus the magnitudes of its negative contributions equals gross positive equity. The negative contributions enter this reconciliation as add-backs; their filed signs stay negative.

### Chart connections

- Assets equal liabilities plus consolidated equity. Consolidated equity includes noncontrolling interests when reported.
- Treasury shares and other negative equity contributions reduce equity.