# Paychex, Inc. (PAYX) FY2026 Q1 Balance Sheet

- Company: Paychex, Inc. (PAYX)
- Period: As of 2025-08-31
- Filing: Q1 FY2026 10-Q, filed 2025-09-30, accession number 0001193125-25-224997
- Page: https://plicit.ai/financials/payx/fy2026-q1-balance-sheet
- Chart image: https://plicit.ai/charts/payx-fy2026-q1-balance-sheet-sankey.png

## Chart details

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.