{"schema_version":"secwatch.filing_event.v1","accession":"0001000753-26-000048","form_type":"8-K","ticker":"NSP","cik":"0001000753","company_name":"INSPERITY, INC.","filed_at":"2026-04-30T23:59:59+00:00","discovered_at":"2026-05-14T18:02:31.765614+00:00","generated_at":"2026-05-15T00:29:38.908453+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"neutral","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"Insperity Q1 EPS $0.88, adj EPS $1.31; revenue $1.9B +2%","bullets":["Q1 revenue $1.9B (+2% YoY); avg paid WSEEs 303,049 (-1% YoY).","Net income $33M, diluted EPS $0.88; adjusted EPS $1.31, adjusted EBITDA $103M.","Gross profit $302M (-3% YoY) significantly improved from Q4 2025 decline of 21%.","Operating expenses $240M (-1% YoY, -5% ex-restructuring charges of $9M).","Updated 2026 guidance provided; Q2 2026 guidance also issued."],"urls":{"canonical":"https://secwatch.observer/filing/0001000753-26-000048","json":"https://secwatch.observer/filing/0001000753-26-000048.json","markdown":"https://secwatch.observer/filing/0001000753-26-000048.md","text":"https://secwatch.observer/filing/0001000753-26-000048.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1000753/000100075326000048/0001000753-26-000048-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1000753/000100075326000048/nsp-20260430.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T00:29:38.908453+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":[{"claim_id":"3fd23ccbc7d6f3ff9acd31432707078696a45b80","claim":"INSPERITY, INC. reported the first quarter ended March 31, 2026 results: revenue $1.9 billion, net income net income of $33 million, EPS diluted EPS of $0.88.","evidence_excerpt":"Revenues in Q1 2026 increased 2% to $1.9 billion on a 3% increase in revenue per WSEE on higher pricing, partially offset by the decrease in paid WSEEs. Gross profit decreased 3% to $302 million in Q1 2026, which represents a significant improvement compared to the 21% decline we experienced in Q4 2025. These results reflect our margin recovery efforts, including our pricing, and client renewal strategy, the new contract terms with UnitedHealthcare, plan design changes and a slightly lower than expected claim cost trend. Our benefits costs per covered employee increased 5% over Q1 2025. Operating expenses decreased 1% to $240 million in Q1 2026, including $9 million in restructuring charges primarily related to severance associated with a workforce realignment. Excluding the restructuring charges, operating expenses decreased 5% over Q1 2025. Operating expenses included $8 million in Q1 2026 and $13 million in Q1 2025 related to our Workday strategic partnership. Reported net income wa","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1000753/000100075326000048/0001000753-26-000048-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the first quarter ended March 31, 2026"},{"label":"Revenue","value":"$1.9 billion"},{"label":"Net income","value":"net income of $33 million"},{"label":"EPS","value":"diluted EPS of $0.88"},{"label":"Result","value":"reported results"}]}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}