{"schema_version":"secwatch.filing_event.v1","accession":"0000950170-24-088567","form_type":"8-K","ticker":"PAYC","cik":"0001590955","company_name":"Paycom Software, Inc.","filed_at":"2024-07-31T23:59:59+00:00","discovered_at":"2026-05-14T18:03:13.680988+00:00","generated_at":"2026-05-31T14:22:56.778561+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"neutral","materiality_score":0.55,"calibrated_materiality_score":0.55,"confidence":"high","headline":"Paycom Q2 revenue $438M (+9% YoY), GAAP EPS $1.20 vs $1.11, Non-GAAP EPS $1.62 flat","bullets":["Total revenue $437.5M (+9.1% YoY); recurring revenue $430.4M (98.4% of total).","GAAP net income $68.0M ($1.20/diluted share) vs $64.5M ($1.11) a year ago.","Non-GAAP net income $91.8M ($1.62/diluted share) vs $94.3M ($1.62) last year.","Adj. EBITDA $159.7M (36.5% margin) vs $156.6M; cash $346.5M, zero debt.","Paid $21.2M dividends and repurchased 573,743 shares for $90.1M in Q2 2024."],"urls":{"canonical":"https://secwatch.observer/filing/0000950170-24-088567","json":"https://secwatch.observer/filing/0000950170-24-088567.json","markdown":"https://secwatch.observer/filing/0000950170-24-088567.md","text":"https://secwatch.observer/filing/0000950170-24-088567.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1590955/000095017024088567/0000950170-24-088567-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1590955/000095017024088567/payc-20240731.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-31T14:22:56.778561+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"}