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Consolidated Statements of Operations (USD $)
In Thousands, except Per Share data, unless otherwise specified
3 Months Ended 9 Months Ended
Sep. 30, 2014
Sep. 30, 2013
Sep. 30, 2014
Sep. 30, 2013
Revenues:        
Professional employer service fees $ 126,456 $ 106,244 $ 340,648 $ 281,556
Staffing services 48,503 41,727 120,520 106,764
Total revenues 174,959 147,971 461,168 388,320
Cost of revenues:        
Direct payroll costs 37,087 31,585 91,815 80,492
Payroll taxes and benefits 65,061 57,977 199,008 170,583
Workers' compensation 115,593 28,223 173,969 75,022
Total cost of revenues 217,741 117,785 464,792 326,097
Gross margin (42,782) 30,186 (3,624) 62,223
Selling, general and administrative expenses 21,213 16,808 53,540 43,113
Depreciation and amortization 646 521 1,843 1,487
(Loss) income from operations (64,641) 12,857 (59,007) 17,623
Other income (expense):        
Investment income 155 154 456 499
Interest expense (43) (48) (131) (191)
Other 178 3 161 (2)
Other income 290 109 486 306
(Loss) income before income taxes (64,351) 12,966 (58,521) 17,929
(Benefit from) provision for income taxes (26,533) 3,972 (24,403) 5,598
Net (loss) income $ (37,818) $ 8,994 $ (34,118) $ 12,331
Basic (loss) income per common share $ (5.27) $ 1.26 $ (4.76) $ 1.74
Weighted average number of basic common shares outstanding 7,177 7,150 7,173 7,085
Diluted (loss) income per common share $ (5.27) $ 1.21 $ (4.76) $ 1.67
Weighted average number of diluted common shares outstanding 7,177 7,425 7,173 7,371
Cash dividends per common share $ 0.18 $ 0.13 $ 0.54 $ 0.39