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CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) - USD ($)
$ in Thousands
3 Months Ended
Mar. 31, 2017
Mar. 31, 2016
Income Statement [Abstract]    
Revenues (gross billings of $5.016 billion and $4.564 billion less worksite employee payroll cost of $4.133 billion and $3.762 billion, respectively) $ 882,664 $ 802,408
Direct costs:    
Payroll taxes, benefits and workers’ compensation costs 723,318 652,392
Gross profit 159,346 150,016
Operating expenses:    
Salaries, wages and payroll taxes 62,457 58,015
Stock-based compensation 4,503 3,575
Commissions 4,476 4,281
Advertising 3,972 3,047
General and administrative expenses 26,192 23,784
Depreciation and amortization 4,254 4,271
Total operating expenses 105,854 96,973
Operating income 53,492 53,043
Other income (expense):    
Interest income 465 299
Interest expense (623) (637)
Income before income tax expense 53,334 52,705
Income tax expense 17,706 20,012
Net income 35,628 32,693
Less distributed and undistributed earnings allocated to participating securities 781 664
Net Income (Loss) Available to Common Stockholders, Basic $ 34,847 $ 32,029
Basic net income per share of common stock (in dollars per share) $ 1.69 $ 1.53
Diluted net income per share of common stock (in dollars per share) $ 1.69 $ 1.53