# Paychex, Inc. (PAYX) FY2027 Q1 Balance Sheet

- Company: Paychex, Inc. (PAYX)
- Period: As of 2026-08-31
- Filing: Q1 FY2027 10-Q, filed 2026-09-24, accession number 0000723531-26-000006
- Page: https://plicit.ai/financials/payx/fy2027-q1-balance-sheet
- Chart image: https://plicit.ai/charts/payx-fy2027-q1-balance-sheet-sankey.png

## Chart details

Balance sheet as of 2026-08-31. The chart shows assets, liabilities and equity at that date.

- **Assets**: 15,660,700,000 US dollars
- **Current assets**: 8,093,600,000 US dollars
- **Non-current assets**: 7,567,100,000 US dollars
- **Liabilities**: 11,955,200,000 US dollars
- **Current liabilities**: 6,340,000,000 US dollars
- **Non-current liabilities**: 5,615,200,000 US dollars
- **Equity**: 3,705,500,000 US dollars
- **Funds held for clients**: 4,348,400,000 US dollars
- **Accounts receivable, net of allowance for credit losses**: 1,615,900,000 US dollars
- **PEO unbilled receivables, net of advance collections**: 680,200,000 US dollars
- **Cash and cash equivalents**: 600,900,000 US dollars
- **Prepaid expenses and other current assets**: 409,200,000 US dollars
- **Corporate investments**: 333,300,000 US dollars
- **Restricted cash**: 55,000,000 US dollars
- **Interest receivable**: 39,200,000 US dollars
- **Prepaid income taxes**: 11,500,000 US dollars
- **Goodwill**: 4,534,100,000 US dollars
- **Intangible assets, net of accumulated amortization**: 1,626,200,000 US dollars
- **Property and equipment, net of accumulated depreciation**: 614,600,000 US dollars
- **Long-term deferred costs**: 571,000,000 US dollars
- **Other long-term assets**: 145,400,000 US dollars
- **Operating lease right-of-use assets, net of accumulated amortization**: 75,800,000 US dollars
- **Client fund obligations**: 4,440,700,000 US dollars
- **Accrued worksite employee compensation and related items**: 824,700,000 US dollars
- **Other current liabilities**: 648,800,000 US dollars
- **Accounts payable**: 141,400,000 US dollars
- **Accrued corporate compensation and related items**: 132,500,000 US dollars
- **Accrued income taxes**: 81,100,000 US dollars
- **Deferred revenue**: 70,800,000 US dollars
- **Long-term borrowings, net of debt issuance costs**: 4,558,000,000 US dollars
- **Deferred income taxes**: 537,600,000 US dollars
- **Other long-term liabilities**: 311,200,000 US dollars
- **Accrued income taxes**: 145,500,000 US dollars
- **Operating lease liabilities**: 62,900,000 US dollars
- **Additional paid-in capital**: 1,994,800,000 US dollars
- **Retained earnings**: 1,788,400,000 US dollars
- **Common stock, $0.01 par value; Authorized: 600.0 shares; Issued and outstanding: 356.0 shares as of August 31, 2026 and 355.6 shares as of May 31, 2026**: 3,600,000 US dollars
- **Accumulated other comprehensive loss**: negative 81,300,000 US dollars
- **Gross equity (calculated)**: 3,786,800,000 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.