{"schema_version":"secwatch.filing_event.v1","accession":"0000950103-25-007996","form_type":"8-K/A","ticker":"PAYX","cik":"0000723531","company_name":"PAYCHEX INC","filed_at":"2025-06-27T23:59:59+00:00","discovered_at":"2026-05-14T18:02:51.107995+00:00","generated_at":"2026-05-18T17:04:59.036652+00:00","sec_items":["9.01"],"event_type":"m_and_a","sentiment":"neutral","materiality_score":0.8,"calibrated_materiality_score":0.8,"confidence":"high","headline":"Paychex completes Paycor acquisition; pro forma shows diluted EPS of $2.08 for H1 FY2025","bullets":["Pro forma revenue $2.98B for six months ended Nov 30, 2024; combined net income $764.1M.","Pro forma diluted EPS $2.08 vs Paychex standalone $2.32; annual EPS $3.84 vs $4.67.","Merger consideration $22.50/share in cash; funded via $4.2B notes offering (5.100%, 5.350%, 5.600% due 2030-2035).","Goodwill increases to $4.48B; intangible assets $1.59B from fair value adjustments.","Paycor had net loss of $9.3M in its H1 ended Dec 31, 2024 and $58.9M loss in FY2024."],"urls":{"canonical":"https://secwatch.observer/filing/0000950103-25-007996","json":"https://secwatch.observer/filing/0000950103-25-007996.json","markdown":"https://secwatch.observer/filing/0000950103-25-007996.md","text":"https://secwatch.observer/filing/0000950103-25-007996.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/723531/000095010325007996/0000950103-25-007996-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/723531/000095010325007996/dp230646_8ka.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-18T17:04:59.036652+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}