Paychex, Inc. (PAYX) FY2027 Q1 Statement of Cash Flows
2026-06-01 to 2026-08-31
Statement of Cash Flows
2026-06-01 to 2026-08-31
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Chart details
Paychex, Inc. cash flow reconciliation, Jun 1, 2026 through Aug 31, 2026
Cash flows for Jun 1, 2026 through Aug 31, 2026. Cash basis: Cash, cash equivalents, and restricted cash. Beginning cash: May 31, 2026. Ending cash: Aug 31, 2026. Beginning and ending cash are dated balances. Positive cash flows add cash; negative cash flows reduce it.
- Beginning cash on May 31, 2026
- 1,484,800,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
- Operating activities
- 413,500,000 US dollars. Net cash provided.
- Net income
- 429,700,000 US dollars
- Depreciation and amortization
- 109,800,000 US dollars
- Amortization of premiums and discounts on AFS securities and long-term debt, net
- negative 2,200,000 US dollars
- Amortization of deferred contract costs
- 66,000,000 US dollars
- Stock-based compensation costs
- 19,300,000 US dollars
- Provision on deferred income taxes
- 9,300,000 US dollars
- Net realized (gains)/losses on sales of AFS securities
- 0 US dollars
- Provision for credit losses
- 8,600,000 US dollars
- Interest receivable
- negative 3,100,000 US dollars
- Accounts receivable and PEO unbilled receivables, net
- negative 73,300,000 US dollars
- Prepaid expenses and other current assets
- negative 19,800,000 US dollars
- Accounts payable and other current liabilities
- negative 56,700,000 US dollars
- Deferred costs
- negative 86,100,000 US dollars
- Net change in other long-term assets and liabilities
- 12,000,000 US dollars
- Net change in operating lease right-of-use assets and liabilities
- 0 US dollars
- Investing activities
- negative 335,800,000 US dollars. Net cash used.
- Purchases of AFS securities
- negative 5,072,200,000 US dollars
- Proceeds from sales and maturities of AFS securities
- 4,880,700,000 US dollars
- Net purchases of short-term accounts receivable
- negative 63,200,000 US dollars
- Purchases of property and equipment
- negative 56,100,000 US dollars
- Acquisition of businesses, net of cash acquired
- negative 18,100,000 US dollars
- Purchases of other assets, net
- negative 6,900,000 US dollars
- Financing activities
- negative 906,600,000 US dollars. Net cash used.
- Net change in client fund obligations
- negative 443,900,000 US dollars
- Contingent consideration paid for acquisitions
- negative 15,000,000 US dollars
- Dividends paid
- negative 424,100,000 US dollars
- Repurchases of common shares
- 0 US dollars
- Activity related to equity-based plans
- negative 23,600,000 US dollars
- Operating adjustment reconciliation
- 241,200,000 US dollars. Intermediate calculation joining the operating reconciliation branches. Its gross amount includes any portion of net income routed through this junction. It is not an additional cash source or use.
- financing gross reconciliation
- 906,600,000 US dollars. Gross amount at the activity's junction before offsetting its receipts and deductions. It is not an additional cash source or use.
- investing gross reconciliation
- 5,216,500,000 US dollars. Gross amount at the activity's junction before offsetting its receipts and deductions. It is not an additional cash source or use.
- Exchange-rate effect
- 0 US dollars
- Ending cash on Aug 31, 2026
- 655,900,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
- Cash sources and uses
- 1,898,300,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
- Net cash change
- negative 828,900,000 US dollars. Ending cash minus beginning cash.
- Cash flow / Net income
- 0.96×. Operating cash flow divided by reconciliation net income for the same period. Black from 0.90× through 1.10×; green above 1.10×; red below 0.90×. Color uses the unrounded ratio.
- Operating cash flow
- 413,500,000 US dollars. Operating cash flow used in the free cash flow calculation.
- Cash purchases of property, plant and equipment
- 56,100,000 US dollars. These cash purchases are already included in investing activities above.
- Free cash flow
- 357,400,000 US dollars. A supplemental measure; finance-lease payments are excluded from this definition.
Chart connections
- Beginning cash plus operating, investing and financing cash flows plus the exchange-rate effect equals ending cash. Negative amounts reduce cash.
- Financing contributions meet at a reconciliation junction before connecting to the net cash total.
- Investing contributions meet at a reconciliation junction before connecting to the net cash total.
- Operating reconciliation adjustments are not all independent cash receipts.
- Net income exceeds operating cash. The diagram allocates $413.50M of net income directly to operating cash and $16.20M to the adjustment junction, where it combines with other additions to reconcile deductions. This is an accounting presentation, not a tracing of cash receipts.
- Each activity has one net cash bar connected to the shared cash pool. Positive activity totals enter the pool; negative activity totals leave the pool to fund that activity's net payments. The central pool does not assign a particular funding source to a particular payment.
- The intermediate calculation bars include both sides of the displayed activity breakdowns; they are not additional cash flows.
- Operating cash flow minus cash purchases of property, plant and equipment equals free cash flow: 413,500,000 US dollars minus 56,100,000 US dollars equals 357,400,000 US dollars.
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