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Condensed Consolidated Statements of Operations - USD ($)
shares in Thousands, $ in Thousands
3 Months Ended
Mar. 31, 2016
Mar. 31, 2015
[1]
Revenues:    
Professional employer service fees $ 154,678 $ 127,234
Staffing services 36,290 39,166
Total revenues 190,968 166,400
Cost of revenues:    
Direct payroll costs 27,427 29,764
Payroll taxes and benefits 103,760 88,077
Workers' compensation 49,394 39,628
Total cost of revenues 180,581 157,469
Gross margin 10,387 8,931
Selling, general and administrative expenses 21,904 16,970
Depreciation and amortization 749 683
Loss from operations (12,266) (8,722)
Other income (expense):    
Investment income 248 87
Interest expense (260) (520)
Other, net 4 (14)
Other expense, net (8) (447)
Loss before income taxes (12,274) (9,169)
Benefit from income taxes (4,271) (3,341)
Net loss $ (8,003) $ (5,828)
Basic loss per common share $ (1.11) $ (0.82)
Weighted average number of basic common shares outstanding 7,208 7,135
Diluted loss per common share $ (1.11) $ (0.82)
Weighted average number of diluted common shares outstanding 7,208 7,135
Cash dividends per common share $ 0.22 $ 0.22
[1] See Note 2. Restatement of Previously Issued Condensed Consolidated Financial Statements