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Restatement of Previously Issued Financial Statements - Impact on Consolidated Statements of Operations (Detail) - USD ($)
$ / shares in Units, shares in Thousands, $ in Thousands
3 Months Ended 12 Months Ended
Dec. 31, 2015
Sep. 30, 2015
Jun. 30, 2015
Mar. 31, 2015
Dec. 31, 2014
Sep. 30, 2014
Jun. 30, 2014
Mar. 31, 2014
Dec. 31, 2013
Sep. 30, 2013
Jun. 30, 2013
Mar. 31, 2013
Dec. 31, 2015
Dec. 31, 2014
Dec. 31, 2013
Revenues:                              
Professional employer service fees $ 153,332 $ 152,108 $ 139,612 $ 127,234 $ 129,154 $ 126,396 $ 112,238 $ 102,734 $ 108,224 $ 108,127 $ 94,456 $ 82,278 $ 572,286 $ 470,522 [1] $ 393,085 [1]
Staffing services 40,425 46,617 42,347 39,166 45,313 48,503 38,566 33,451 37,117 41,727 35,304 29,733 168,555 165,833 [1] 143,881 [1]
Total revenues 193,757 198,725 181,959 166,400 174,467 174,899 150,804 136,185 145,341 149,854 129,760 112,011 740,841 636,355 [1] 536,966 [1]
Cost of revenues:                              
Direct payroll costs 30,704 35,308 32,188 29,764 34,584 37,087 29,311 25,417 28,308 31,585 26,611 22,371 127,964 126,399 [1] 108,875 [1]
Payroll taxes and benefits 77,162 75,237 71,808 88,077 67,793 64,308 58,853 72,146 56,532 55,982 51,050 58,599 312,284 263,100 [1] 222,163 [1]
Workers' compensation 44,734 45,290 41,485 39,628 35,090 33,661 115,518 29,182 38,265 32,671 28,459 24,032 171,137 213,451 [1] 123,427 [1]
Total cost of revenues 152,600 155,835 145,481 157,469 137,467 135,056 203,682 126,745 123,105 120,238 106,120 105,002 611,385 602,950 [1] 454,465 [1]
Gross margin 41,157 42,890 36,478 8,931 37,000 39,843 (52,878) 9,440 22,236 29,616 23,640 7,009 129,456 33,405 [1] 82,501 [1]
Selling, general and administrative expenses 26,338 25,440 21,429 16,970 20,335 21,679 17,958 14,093 16,378 16,820 14,506 11,735 90,177 74,065 [1] 59,439 [1]
Depreciation and amortization 738 721 709 683 663 646 613 584 550 521 506 460 2,851 2,506 [1] 2,037 [1]
(Loss) income from operations 14,081 16,729 14,340 (8,722) 16,002 17,518 (71,449) (5,237) 5,308 12,275 8,628 (5,186) 36,428 (43,166) [1] 21,025 [1]
Other income (expense):                              
Investment income 201 254 229 87 154 61 160 168 218 206 (342) 457 771 543 [1] 539 [1]
Interest expense (416) (467) (562) (520) (42) (43) (44) (44) (46) (48) (64) (80) (1,965) (173) [1] (238) [1]
Other, net (6) (3) (65) (14) (9) 178 (7) (10) (7) 3 1 (6) (88) 152 [1] (9) [1]
Other income (expense), net (221) (216) (398) (447) 103 196 109 114 165 161 (405) 371 (1,282) 522 [1] 292 [1]
(Loss) income before income taxes                           (42,644) 21,317
(Benefit from) provision for income taxes 2,413 5,540 5,040 (3,341) 7,452 8,848 (31,558) (1,840) 843 3,711 2,704 (1,614) 9,652 (17,098) [1] 5,644 [1]
Net (loss) income $ 11,447 $ 10,973 $ 8,902 $ (5,828) $ 8,653 $ 8,866 $ (39,782) $ (3,283) $ 4,630 $ 8,725 $ 5,519 $ (3,201) $ 25,494 $ (25,546) [1] $ 15,673 [1]
Basic (loss) earnings per share $ 1.59 $ 1.52 $ 1.24 $ (0.82) $ 1.22 $ 1.24 $ (5.55) $ (0.46) $ 0.65 $ 1.22 $ 0.78 $ (0.46) $ 3.55 $ (3.57) [1] $ 2.21 [1]
Weighted average number of basic common shares outstanding 7,203 7,201 7,151 7,135 7,122 7,177 7,173 7,170 7,165 7,150 7,082 7,022 7,173 7,160 [1] 7,105 [1]
Diluted (loss) earnings per share $ 1.55 $ 1.49 $ 1.21 $ (0.82) $ 1.20 $ 1.19 $ (5.55) $ (0.46) $ 0.62 $ 1.18 $ 0.75 $ (0.46) $ 3.47 $ (3.57) [1] $ 2.12 [1]
Weighted average number of diluted common shares outstanding 7,396 7,362 7,327 7,135 7,234 7,428 7,173 7,170 7,477 7,425 7,374 7,022 7,353 7,160 [1] 7,397 [1]
Cash dividends per common share $ 0.22 $ 0.22 $ 0.22 $ 0.22 $ 0.22 $ 0.18 $ 0.18 $ 0.18 $ 0.18 $ 0.13 $ 0.13 $ 0.13 $ 0.88 $ 0.76 [1] $ 0.57 [1]
As Previously Reported [Member]                              
Revenues:                              
Professional employer service fees     $ 140,048 $ 127,751 $ 129,703 $ 126,456 $ 112,503 $ 101,689 $ 107,407 $ 106,244 $ 93,494 $ 81,818   $ 470,351 $ 388,963
Staffing services     42,347 39,166 45,313 48,503 38,566 33,451 37,117 41,727 35,304 29,733   165,833 143,881
Total revenues     182,395 166,917 175,016 174,959 151,069 135,140 144,524 147,971 128,798 111,551   636,184 532,844
Cost of revenues:                              
Direct payroll costs     32,188 29,764 34,584 37,087 29,311 25,417 28,308 31,585 26,611 22,296   126,399 108,800
Payroll taxes and benefits     72,146 88,294 67,836 65,061 61,130 72,817 58,320 57,977 53,483 59,123   266,844 228,903
Workers' compensation     41,897 39,883 38,555 115,593 30,776 27,600 33,595 28,223 24,978 21,821   212,524 108,617
Total cost of revenues     146,231 157,941 140,975 217,741 121,217 125,834 120,223 117,785 105,072 103,240   605,767 446,320
Gross margin     36,164 8,976 34,041 (42,782) 29,852 9,306 24,301 30,186 23,726 8,311   30,417 86,524
Selling, general and administrative expenses     21,278 16,975 20,281 21,213 17,958 14,369 16,948 16,808 14,494 11,811   73,821 60,061
Depreciation and amortization     709 683 663 646 613 584 550 521 506 460   2,506 2,037
(Loss) income from operations     14,177 (8,682) 13,097 (64,641) 11,281 (5,647) 6,803 12,857 8,726 (3,960)   (45,910) 24,426
Other income (expense):                              
Investment income     148 89 138 155 157 144 223 154 173 173   594 723
Interest expense     (562) (520) (42) (43) (44) (44) (46) (48) (64) (80)   (173) (238)
Other, net     (65) (14) (9) 178 (7) (10) (7) 3 1 (6)   152 (9)
Other income (expense), net     (479) (445) 87 290 106 90 170 109 110 87   573 476
(Loss) income before income taxes                           (45,337) 24,902
(Benefit from) provision for income taxes     4,952 (3,325) 6,150 (26,533) 4,104 (1,974) 1,412 3,972 2,950 (1,324)   (18,253) 7,010
Net (loss) income     $ 8,746 $ (5,802) $ 7,034 $ (37,818) $ 7,283 $ (3,583) $ 5,561 $ 8,994 $ 5,886 $ (2,549)   $ (27,084) $ 17,892
Basic (loss) earnings per share     $ 1.22 $ (0.81) $ 0.99 $ (5.27) $ 1.02 $ (0.50) $ 0.78 $ 1.26 $ 0.83 $ (0.36)   $ (3.78) $ 2.52
Weighted average number of basic common shares outstanding     7,151 7,135 7,122 7,177 7,173 7,170 7,165 7,150 7,082 7,022   7,160 7,105
Diluted (loss) earnings per share     $ 1.19 $ (0.81) $ 0.97 $ (5.27) $ 0.98 $ (0.50) $ 0.74 $ 1.21 $ 0.80 $ (0.36)   $ (3.78) $ 2.42
Weighted average number of diluted common shares outstanding     7,327 7,135 7,234 7,177 7,421 7,170 7,477 7,425 7,374 7,022   7,160 7,397
Cash dividends per common share     $ 0.22 $ 0.22 $ 0.22 $ 0.18 $ 0.18 $ 0.18 $ 0.18 $ 0.13 $ 0.13 $ 0.13   $ 0.76 $ 0.57
Prior Period Adjustments [Member]                              
Revenues:                              
Professional employer service fees     $ (436) $ (517) $ (549) $ (60) $ (265) $ 1,045 $ 817 $ 1,883 $ 962 $ 460      
Staffing services     0 0 0 0 0 0 0 0 0 0      
Total revenues     (436) (517) (549) (60) (265) 1,045 817 1,883 962 460      
Cost of revenues:                              
Direct payroll costs     0 0 0 0 0 0 0 0 0 75      
Payroll taxes and benefits     (338) (217) (43) (753) (2,277) (671) (1,788) (1,995) (2,433) (524)      
Workers' compensation     (412) (255) (3,465) (81,932) 84,742 1,582 4,670 4,448 3,481 2,211      
Total cost of revenues     (750) (472) (3,508) (82,685) 82,465 911 2,882 2,453 1,048 1,762      
Gross margin     314 (45) 2,959 82,625 (82,730) 134 (2,065) (570) (86) (1,302)      
Selling, general and administrative expenses     151 (5) 54 466 0 (276) (570) 12 12 (76)      
Depreciation and amortization     0 0 0 0 0 0 0 0 0 0   $ 0 $ 0
(Loss) income from operations     163 (40) 2,905 82,159 (82,730) 410 (1,495) (582) (98) (1,226)      
Other income (expense):                              
Investment income     81 (2) 16 (94) 3 24 (5) 52 (515) 284      
Interest expense     0 0 0 0 0 0 0 0 0 0      
Other, net     0 0 0 0 0 0 0 0 0 0      
Other income (expense), net     81 (2) 16 (94) 3 24 (5) 52 (515) 284      
(Benefit from) provision for income taxes     88 (16) 1,302 35,381 (35,662) 134 (569) (261) (246) (290)      
Net (loss) income     $ 156 $ (26) $ 1,619 $ 46,684 $ (47,065) $ 300 $ (931) $ (269) $ (367) $ (652)   1,538 (2,219)
Basic (loss) earnings per share     $ 0.02 $ (0.01) $ 0.23 $ 6.51 $ (6.57) $ 0.04 $ (0.13) $ (0.04) $ (0.05) $ (0.10)      
Weighted average number of basic common shares outstanding     0 0 0 0 0 0 0 0 0 0      
Diluted (loss) earnings per share     $ 0.02 $ (0.01) $ 0.23 $ 6.46 $ (6.53) $ 0.04 $ (0.12) $ (0.03) $ (0.05) $ (0.10)      
Weighted average number of diluted common shares outstanding     0 0 0 251 (248) 0 0 0 0 0      
Cash dividends per common share     $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0      
Prior Period Adjustments [Member] | Unsupported Non-GAAP Journal Entry Corrections [Member]                              
Revenues:                              
Professional employer service fees                           171 4,122
Staffing services                           0 0
Total revenues                           171 4,122
Cost of revenues:                              
Direct payroll costs                           0 75
Payroll taxes and benefits                           (3,312) (6,715)
Workers' compensation                           242 14,146
Total cost of revenues                           (3,070) 7,506
Gross margin                           3,241 (3,384)
Selling, general and administrative expenses                           244 (622)
Depreciation and amortization                           0 0
(Loss) income from operations                           2,997 (2,762)
Other income (expense):                              
Investment income                           (51) (184)
Interest expense                           0 0
Other, net                           0 0
Other income (expense), net                           (51) (184)
(Loss) income before income taxes                           2,946 (2,946)
(Benefit from) provision for income taxes                           1,218 (1,142)
Net (loss) income                           $ 1,728 $ (1,804)
Basic (loss) earnings per share                           $ 0.00 $ 0.00
Weighted average number of basic common shares outstanding                           0 0
Diluted (loss) earnings per share                           $ 0.00 $ 0.00
Weighted average number of diluted common shares outstanding                           0 0
Prior Period Adjustments [Member] | Workers' Compensation Corrections [Member]                              
Revenues:                              
Professional employer service fees                           $ 0 $ 0
Staffing services                           0 0
Total revenues                           0 0
Cost of revenues:                              
Direct payroll costs                           0 0
Payroll taxes and benefits                           0 0
Workers' compensation                           685 664
Total cost of revenues                           685 664
Gross margin                           (685) (664)
Selling, general and administrative expenses                           0 0
Depreciation and amortization                           0 0
(Loss) income from operations                           (685) (664)
Other income (expense):                              
Investment income                           0 0
Interest expense                           0 0
Other, net                           0 0
Other income (expense), net                           0 0
(Loss) income before income taxes                           (685) (664)
(Benefit from) provision for income taxes                           (241) (234)
Net (loss) income                           $ (444) $ (430)
Basic (loss) earnings per share                           $ 0.00 $ 0.00
Weighted average number of basic common shares outstanding                           0 0
Diluted (loss) earnings per share                           $ 0.00 $ 0.00
Weighted average number of diluted common shares outstanding                           0 0
Prior Period Adjustments [Member] | Payroll Tax Corrections [Member]                              
Revenues:                              
Professional employer service fees                           $ 0 $ 0
Staffing services                           0 0
Total revenues                           0 0
Cost of revenues:                              
Direct payroll costs                           0 0
Payroll taxes and benefits                           (432) (25)
Workers' compensation                           0 0
Total cost of revenues                           (432) (25)
Gross margin                           432 25
Selling, general and administrative expenses                           0 0
Depreciation and amortization                           0 0
(Loss) income from operations                           432 25
Other income (expense):                              
Investment income                           0 0
Interest expense                           0 0
Other, net                           0 0
Other income (expense), net                           0 0
(Loss) income before income taxes                           432 25
(Benefit from) provision for income taxes                           178 10
Net (loss) income                           $ 254 $ 15
Basic (loss) earnings per share                           $ 0.00 $ 0.00
Weighted average number of basic common shares outstanding                           0 0
Diluted (loss) earnings per share                           $ 0.00 $ 0.00
Weighted average number of diluted common shares outstanding                           0 0
[1] See Note 2. Restatement of Previously Issued Consolidated Financial Statements