XML 92 R48.htm IDEA: XBRL DOCUMENT
v3.3.1.900

Earnings Per Share - Computation of Pro Forma Basic and Diluted Net Income Per Share (Detail) - USD ($) | 12 Months Ended
--- | ---
Dec. 31, 2015 | Dec. 31, 2014 | Dec. 31, 2013
Unaudited pro forma numerator: |  |  |
Net income attributable to the Company | $ 20,945,000 | $ 5,663,000 | $ 601,000
Unaudited pro forma additional income tax benefit | 0 | 0 | (137,000)
Unaudited pro forma net income | $ 20,945,000 | $ 5,663,000 | $ 738,000
Unaudited pro forma denominator: |  |  |
Unaudited pro forma weighted average shares outstanding |  |  | 44,560,053
Adjustment for vested restricted stock |  |  | 916,842
Pro forma shares for calculating basic EPS | 56,495,170 | 49,784,154 | 45,476,895
Unaudited pro forma weighted average shares outstanding |  |  | 44,560,053
Adjustment for vested restricted stock |  |  | 916,842
Effect of dilutive restricted stock | 1,424,530 | 2,073,155 | 2,585,180
Pro forma shares for calculating diluted EPS | 57,919,700 | 51,857,309 | 48,062,075
Unaudited pro forma weighted average shares outstanding: |  |  |
Basic | $ 0.37 | $ 0.11 | $ 0.02
Diluted | $ 0.36 | $ 0.11 | $ 0.02

X
- Definition Pro forma income tax expenses. + References No definition available. + Details
Name: | payc_ProFormaIncomeTaxExpenses
Namespace Prefix: | payc_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Pro forma net income loss. + References No definition available. + Details
Name: | payc_ProFormaNetIncomeLoss
Namespace Prefix: | payc_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Reconciliation Of Earnings Per Share Pro Forma Denominator [Abstract] + References No definition available. + Details
Name: | payc_ReconciliationOfEarningsPerShareProFormaDenominatorAbstract
Namespace Prefix: | payc_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Reconciliation Of Earnings Per Share Pro Forma Numerator [Abstract] + References No definition available. + Details
Name: | payc_ReconciliationOfEarningsPerShareProFormaNumeratorAbstract
Namespace Prefix: | payc_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Weighted average number of common shares outstanding. + References No definition available. + Details
Name: | payc_WeightedAverageNumberOfCommonSharesOutstanding
Namespace Prefix: | payc_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | duration

X
- Definition Pro forma basic earnings per share or earnings per unit, which is commonly presented in initial public offerings based on the terms of the offering. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph b -Subparagraph 7 -Article 11 + Details
Name: | us-gaap_BasicEarningsPerShareProForma
Namespace Prefix: | us-gaap_
Data Type: | num:perShareItemType
Balance Type: | na
Period Type: | duration

X
- Definition Pro forma diluted earnings per share, which is commonly presented in initial public offerings. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph b -Subparagraph 7 -Article 11 + Details
Name: | us-gaap_DilutedEarningsPerShareProForma
Namespace Prefix: | us-gaap_
Data Type: | num:perShareItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_EarningsPerShareProFormaAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Additional shares included in the calculation of diluted EPS as a result of the potentially dilutive effect of share based payment arrangements using the treasury stock method. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 45 -Paragraph 28A -URI http://asc.fasb.org/extlink&oid=7655603&loc=d3e1500-109256 + Details
Name: | us-gaap_IncrementalCommonSharesAttributableToShareBasedPaymentArrangements
Namespace Prefix: | us-gaap_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | duration

X
- Definition The portion of profit or loss for the period, net of income taxes, which is attributable to the parent. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Net Income -URI http://asc.fasb.org/extlink&oid=51831255 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -URI http://asc.fasb.org/extlink&oid=56944662&loc=d3e3602-108585 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 225 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04.19) -URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.18) -URI http://asc.fasb.org/extlink&oid=26872669&loc=d3e20235-122688 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 225 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04.22) -URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Other Comprehensive Income -URI http://asc.fasb.org/extlink&oid=51831270 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 03 -Paragraph 19 -Article 5 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 04 -Paragraph 20 -Article 9 + Details
Name: | us-gaap_NetIncomeLoss
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The weighted average number of shares or units and dilutive common stock or unit equivalents outstanding in the calculation of proforma diluted earnings per share (earnings per unit), which is commonly presented in initial public offerings based on the terms of the offering. + References No definition available. + Details
Name: | us-gaap_ProFormaWeightedAverageSharesOutstandingDiluted
Namespace Prefix: | us-gaap_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | duration

X
- Definition The weighted average number of shares (units) outstanding in the calculation of pro forma basic earnings per share (earnings per unit), which is commonly presented in initial public offerings based on the terms of the offering. + References No definition available. + Details
Name: | us-gaap_WeightedAverageBasicSharesOutstandingProForma
Namespace Prefix: | us-gaap_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | duration

X
- Definition Adjustment to the weighted average number of basic shares outstanding to convert this to a pro forma presentation. + References No definition available. + Details
Name: | us-gaap_WeightedAverageNumberBasicSharesOutstandingAdjustmentProForma
Namespace Prefix: | us-gaap_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | duration