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CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) (USD $)
In Thousands, except Per Share data, unless otherwise specified
3 Months Ended 9 Months Ended
Sep. 30, 2012
Sep. 30, 2011
Sep. 30, 2012
Sep. 30, 2011
CONSOLIDATED STATEMENTS OF OPERATIONS [Abstract]        
Revenues (gross billings of $3.068 billion, $2.835 billion, $9.339 billion and $8.454 billion, less worksite employee payroll cost of $2.556 billion, $2.363 billion, $7.712 billion and $6.973 billion, respectively) $ 511,953 $ 471,821 $ 1,626,386 $ 1,481,105
Direct costs:        
Payroll taxes benefits and workers compensation costs 413,533 384,792 1,337,668 1,219,276
Gross profit 98,420 87,029 288,718 261,829
Operating expenses:        
Salaries wages and payroll taxes 44,032 39,494 127,402 117,558
Stock-based compensation 2,429 2,109 7,385 6,455
Commissions 3,358 3,399 10,299 9,750
Advertising 3,680 5,235 17,001 18,280
General and administrative expenses 21,122 18,912 61,694 57,828
Depreciation and amortization 4,659 3,786 13,336 11,335
Total operating expenses 79,280 72,935 237,117 221,206
Operating income 19,140 14,094 51,601 40,623
Other income (expense):        
Interest, net 142 245 462 829
Other, net (3) (7,501) 141 (7,497)
Other income (expense) 139 (7,256) 603 (6,668)
Income before income tax expense 19,279 6,838 52,204 33,955
Income tax expense 7,827 2,739 21,247 14,329
Net income 11,452 4,099 30,957 19,626
Less net income allocated to participating securities (334) (120) (898) (582)
Net income allocated to common shares $ 11,118 $ 3,979 $ 30,059 $ 19,044
Basic net income per share of common stock (in dollars per share) $ 0.45 $ 0.16 $ 1.20 $ 0.75
Diluted net income per share of common stock (in dollars per share) $ 0.45 $ 0.16 $ 1.20 $ 0.74