Paychex, Inc. (PAYX) FY2026 Q1 Balance Sheet

Paychex, Inc. (PAYX) FY2026 Q1 Balance Sheet

Balance sheet as of 2025-08-31. The chart shows assets, liabilities and equity at that date.

Assets

16,663,000,000 US dollars

Current assets

9,040,000,000 US dollars

Non-current assets

7,623,000,000 US dollars

Liabilities

12,692,400,000 US dollars

Current liabilities

7,128,700,000 US dollars

Non-current liabilities

5,563,700,000 US dollars

Equity

3,970,600,000 US dollars

Funds held for clients

4,927,400,000 US dollars

Accounts receivable, net of allowance for credit losses

1,359,300,000 US dollars

Corporate investments

861,900,000 US dollars

Cash and cash equivalents

809,000,000 US dollars

PEO unbilled receivables, net of advance collections

609,400,000 US dollars

Prepaid expenses and other current assets

379,400,000 US dollars

Restricted cash

50,400,000 US dollars

Interest receivable

34,000,000 US dollars

Prepaid income taxes

9,200,000 US dollars

Goodwill

4,523,600,000 US dollars

Intangible assets, net of accumulated amortization

1,886,800,000 US dollars

Property and equipment, net of accumulated depreciation

525,400,000 US dollars

Long-term deferred costs

489,000,000 US dollars

Other long-term assets

134,000,000 US dollars

Operating lease right-of-use assets, net of accumulated amortization

64,200,000 US dollars

Client fund obligations

4,948,400,000 US dollars

Accrued worksite employee compensation and related items

779,700,000 US dollars

Other current liabilities

641,100,000 US dollars

Long-term debt, net, current portion

399,900,000 US dollars

Accrued corporate compensation and related items

151,700,000 US dollars

Accounts payable

120,600,000 US dollars

Deferred revenue

68,800,000 US dollars

Short-term borrowings

18,500,000 US dollars

Long-term borrowings, net of debt issuance costs

4,550,300,000 US dollars

Deferred income taxes

518,000,000 US dollars

Other long-term liabilities

317,600,000 US dollars

Accrued income taxes

124,900,000 US dollars

Operating lease liabilities

52,900,000 US dollars

Retained earnings

2,070,200,000 US dollars

Additional paid-in capital

1,921,800,000 US dollars

Common stock, $0.01 par value; Authorized: 600.0 shares; Issued and outstanding: 359.9 shares as of August 31, 2025 and 360.5 shares as of May 31, 2025

3,600,000 US dollars

Accumulated other comprehensive loss

negative 25,000,000 US dollars

Gross equity (calculated)

3,995,600,000 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.