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CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) - USD ($)
$ in Thousands
3 Months Ended 9 Months Ended
Sep. 30, 2015
Sep. 30, 2014
Sep. 30, 2015
Sep. 30, 2014
Income Statement [Abstract]        
Revenues (gross billings of $3.826 billion, $3.362 billion, $11.469 billion and $10.231 billion less worksite employee payroll cost of $3.200 billion, $2.802 billion, $9.515 billion and $8.469 billion, respectively) $ 626,286 $ 560,303 $ 1,953,603 $ 1,761,923
Direct costs:        
Payroll taxes, benefits and workers’ compensation costs 519,543 459,486 1,612,781 1,459,477
Gross profit 106,743 100,817 340,822 302,446
Operating expenses:        
Salaries, wages and payroll taxes 51,329 49,384 158,311 148,245
Stock-based compensation 3,710 2,701 10,174 8,346
Commissions 4,516 3,790 12,923 10,753
Advertising 3,574 4,885 14,681 18,182
General and administrative expenses 19,191 20,295 63,578 64,143
Impairment charges and other 0 0 11,120 2,485
Depreciation and amortization 4,487 5,302 14,362 15,827
Total operating expenses 86,807 86,357 285,149 267,981
Operating income 19,936 14,460 55,673 34,465
Other income (expense):        
Interest, net 3 9 2 80
Other, net 16 34 (16) 20
Income before income tax expense 19,955 14,503 55,659 34,565
Income tax expense 8,005 6,118 22,608 14,725
Net income 11,950 8,385 33,051 19,840
Less distributed and undistributed earnings allocated to participating securities 303 243 822 576
Net income allocated to common shares $ 11,647 $ 8,142 $ 32,229 $ 19,264
Basic net income per share of common stock (in dollars per share) $ 0.48 $ 0.33 $ 1.32 $ 0.78
Diluted net income per share of common stock (in dollars per share) $ 0.48 $ 0.33 $ 1.32 $ 0.78