# Paychex, Inc. (PAYX) FY2026 Annual Balance Sheet

- Company: Paychex, Inc. (PAYX)
- Period: As of 2026-05-31
- Filing: FY2026 10-K, filed 2026-07-17, accession number 0001193125-26-307785
- Page: https://plicit.ai/financials/payx/fy2026-annual-balance-sheet
- Chart image: https://plicit.ai/charts/payx-fy2026-annual-balance-sheet-sankey.png

## Chart details

Balance sheet as of 2026-05-31. The chart shows assets, liabilities and equity at that date.

- **Assets**: 16,174,500,000 US dollars
- **Current assets**: 8,613,300,000 US dollars
- **Non-current assets**: 7,561,200,000 US dollars
- **Liabilities**: 12,439,400,000 US dollars
- **Current liabilities**: 6,840,600,000 US dollars
- **Non-current liabilities**: 5,598,800,000 US dollars
- **Equity**: 3,735,100,000 US dollars
- **Funds held for clients**: 4,832,200,000 US dollars
- **Accounts receivable, net of allowance for credit losses**: 1,507,600,000 US dollars
- **Cash and cash equivalents**: 1,088,200,000 US dollars
- **PEO unbilled receivables, net of advance collections**: 664,200,000 US dollars
- **Prepaid expenses and other current assets**: 384,700,000 US dollars
- **Restricted cash**: 52,800,000 US dollars
- **Corporate investments**: 36,300,000 US dollars
- **Interest receivable**: 36,100,000 US dollars
- **Prepaid income taxes**: 11,200,000 US dollars
- **Goodwill**: 4,527,400,000 US dollars
- **Intangible assets, net of accumulated amortization**: 1,684,000,000 US dollars
- **Property and equipment, net of accumulated depreciation**: 588,900,000 US dollars
- **Long-term deferred costs**: 555,800,000 US dollars
- **Other long-term assets**: 141,200,000 US dollars
- **Operating lease right-of-use assets, net of accumulated amortization**: 63,900,000 US dollars
- **Client fund obligations**: 4,884,600,000 US dollars
- **Accrued worksite employee compensation and related items**: 844,800,000 US dollars
- **Other current liabilities**: 637,100,000 US dollars
- **Accrued corporate compensation and related items**: 162,100,000 US dollars
- **Accounts payable**: 154,800,000 US dollars
- **Accrued income taxes**: 87,800,000 US dollars
- **Deferred revenue**: 69,400,000 US dollars
- **Short-term debt**: 0 US dollars
- **Long-term debt, net, current portion**: 0 US dollars
- **Long-term debt, net of debt issuance costs**: 4,556,100,000 US dollars
- **Deferred income taxes**: 543,300,000 US dollars
- **Other long-term liabilities**: 306,700,000 US dollars
- **Accrued income taxes**: 140,500,000 US dollars
- **Operating lease liabilities**: 52,200,000 US dollars
- **Additional paid-in capital**: 1,975,600,000 US dollars
- **Retained earnings**: 1,805,800,000 US dollars
- **Common stock, $0.01 par value; Authorized: 600.0 shares; Issued and outstanding: 355.6 shares as of May 31, 2026 and 360.5 shares as of May 31, 2025**: 3,600,000 US dollars
- **Accumulated other comprehensive loss**: negative 49,900,000 US dollars
- **Gross equity (calculated)**: 3,785,000,000 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.