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CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) - USD ($)
$ in Thousands
3 Months Ended 9 Months Ended
Sep. 30, 2016
Sep. 30, 2015
Sep. 30, 2016
Sep. 30, 2015
Income Statement [Abstract]        
Revenues (gross billings of $4.314 billion, $3.826 billion, $13.040 billion and $11.469 billion less worksite employee payroll cost of $3.611 billion, $3.200 billion, $10.828 billion and $9.515 billion, respectively) $ 702,538 $ 626,286 $ 2,212,278 $ 1,953,603
Direct costs:        
Payroll taxes, benefits and workers’ compensation costs 584,742 519,543 1,831,207 1,612,781
Gross profit 117,796 106,743 381,071 340,822
Operating expenses:        
Salaries, wages and payroll taxes 56,897 51,329 170,910 158,311
Stock-based compensation 4,191 3,710 12,527 10,174
Commissions 5,030 4,516 13,646 12,923
Advertising 3,540 3,193 13,299 13,257
General and administrative expenses 21,318 19,572 66,356 65,002
Impairment charges and other 0 0 0 11,120
Depreciation and amortization 4,047 4,487 12,494 14,362
Total operating expenses 95,023 86,807 289,232 285,149
Operating income 22,773 19,936 91,839 55,673
Other income (expense):        
Interest income 335 145 927 336
Interest expense (628) (126) (1,915) (350)
Income before income tax expense 22,480 19,955 90,851 55,659
Income tax expense 8,415 8,005 34,380 22,608
Net income 14,065 11,950 56,471 33,051
Less distributed and undistributed earnings allocated to participating securities 330 303 1,283 822
Net income allocated to common shares $ 13,735 $ 11,647 $ 55,188 $ 32,229
Basic net income per share of common stock (in dollars per share) $ 0.66 $ 0.48 $ 2.64 $ 1.32
Diluted net income per share of common stock (in dollars per share) $ 0.66 $ 0.48 $ 2.64 $ 1.32