---
title: "Insperity | 8-K: FY2026 Q2 Revenue Beats Estimate at USD 1.686 B"
type: "News"
locale: "en"
url: "https://longbridge.com/en/news/294261775.md"
datetime: "2026-07-29T21:01:01.000Z"
locales:
  - [zh-CN](https://longbridge.com/zh-CN/news/294261775.md)
  - [en](https://longbridge.com/en/news/294261775.md)
  - [zh-HK](https://longbridge.com/zh-HK/news/294261775.md)
generator: "portal-rs"
---

# Insperity | 8-K: FY2026 Q2 Revenue Beats Estimate at USD 1.686 B

Revenue: As of FY2026 Q2, the actual value is USD 1.686 B, beating the estimate of USD 1.672 B.

EPS: As of FY2026 Q2, the actual value is USD 0.1, beating the estimate of USD 0.0074.

EBIT: As of FY2026 Q2, the actual value is USD 6 M.

### Second Quarter 2026 Financial Highlights

Insperity, Inc.’s revenues increased 2% year-over-year to $1,686 million in Q2 2026. The average number of worksite employees (WSEEs) paid per month decreased 1% to 305,764 in Q2 2026 compared to Q2 2025. Gross profit decreased 3% to $217 million, with gross profit per WSEE decreasing 1% to $237. Benefits costs per covered employee increased 5% over Q2 2025. Operating expenses decreased 8% to $211 million in Q2 2026 compared to Q2 2025, including $8 million related to the Workday strategic partnership in Q2 2026, down from $14 million in Q2 2025. Operating income was $6 million in Q2 2026, an increase of 186% from - $7 million in Q2 2025. Operating income per WSEE per month was $7 in Q2 2026, up from - $8 in Q2 2025. Reported net income increased 180% to $4 million in Q2 2026, compared to - $5 million in Q2 2025. Adjusted EBITDA increased 13% to $36 million in Q2 2026. Adjusted net income was $13 million in Q2 2026, up from $10 million in Q2 2025. 

### Year-to-Date (Six Months Ended June 30, 2026) Financial Highlights

Revenues increased 2% to $3,581 million, driven by a 3% increase in revenue per WSEE. The average number of WSEEs paid per month decreased 1% to 304,407. Gross profit decreased 3% to $519 million, with gross profit per WSEE decreasing 2% to $284. Benefits costs per covered employee increased 5% over YTD 2025. Operating expenses declined 4% to $451 million compared to the 2025 period, including $16 million for the Workday strategic partnership in 2026. Operating income was $68 million, an increase of 11% from $61 million in YTD 2025. Operating income per WSEE per month was $37, up from $33 in YTD 2025. Reported net income decreased 20% to $37 million. Adjusted EBITDA increased 4% to $139 million. Adjusted net income was $63 million, down from $69 million in YTD 2025. 

### Cash Flow and Balance Sheet Items (Year-to-Date 2026)

Insperity, Inc. repurchased approximately 172,000 shares of common stock at a cost of $4 million. Dividends totaled $46 million. Capital expenditures amounted to $13 million. Adjusted cash at June 30, 2026, totaled $95 million. $50 million was borrowed for working capital purposes during Q2, resulting in outstanding borrowings of $420 million under the credit facility at June 30, 2026. Long-term debt at June 30, 2026, was $419 million. Cash and cash equivalents stood at $619 million at June 30, 2026. Total assets were $2,234 million at June 30, 2026. Total current liabilities were $1,587 million at June 30, 2026. Total stockholders’ equity was $61 million at June 30, 2026. 

### 2026 Outlook and Guidance

Insperity, Inc. projects Q3 2026 Adjusted EPS to range from - $0.09 to $0.41, representing a 55% to 305% year-over-year increase. Full-year 2026 Adjusted EPS is expected to be between $1.88 and $2.43, an 83% to 136% increase. The company also anticipates Q3 2026 Adjusted EBITDA to be between $14 million and $41 million, and full-year 2026 Adjusted EBITDA to be between $185 million and $225 million. Average WSEEs paid are expected to decrease year-over-year by 1.7% to 2.3% in Q3 2026 and by 1.0% to 1.6% for the full year 2026.

### Related Stocks

- [NSP.US](https://longbridge.com/en/quote/NSP.US.md)

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> **Disclaimer: This article is for reference only and does not constitute any investment advice.**