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CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) - USD ($)
$ in Thousands
3 Months Ended 6 Months Ended
Jun. 30, 2015
Jun. 30, 2014
Jun. 30, 2015
Jun. 30, 2014
Income Statement [Abstract]        
Revenues (gross billings of $3.703 billion, $3.281 billion, $7.643 billion and $6.869 billion less worksite employee payroll cost of $3.075 billion, $2.716 billion, $6.316 billion and $5.667 billion, respectively) $ 627,838 $ 564,621 $ 1,327,317 $ 1,201,620
Direct costs:        
Payroll taxes, benefits and workers’ compensation costs 523,619 469,168 1,093,238 999,991
Gross profit 104,219 95,453 234,079 201,629
Operating expenses:        
Salaries, wages and payroll taxes 50,234 47,829 106,982 98,861
Stock-based compensation 4,041 3,245 6,464 5,645
Commissions 4,103 3,717 8,407 6,963
Advertising 7,389 8,356 11,107 13,297
General and administrative expenses 20,332 21,116 44,387 43,848
Impairment charges and other 1,313 2,485 11,120 2,485
Depreciation and amortization 4,590 5,291 9,875 10,525
Total operating expenses 92,002 92,039 198,342 181,624
Operating income 12,217 3,414 35,737 20,005
Other income (expense):        
Interest, net (8) 24 (1) 71
Other, net (32) 12 (32) (14)
Income before income tax expense 12,177 3,450 35,704 20,062
Income tax expense 4,863 1,559 14,603 8,607
Net income 7,314 1,891 21,101 11,455
Less distributed and undistributed earnings allocated to participating securities 179 139 521 333
Net income allocated to common shares $ 7,135 $ 1,752 $ 20,580 $ 11,122
Basic net income per share of common stock (in dollars per share) $ 0.29 $ 0.07 $ 0.83 $ 0.45
Diluted net income per share of common stock (in dollars per share) $ 0.29 $ 0.07 $ 0.83 $ 0.45