---
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"
generated_at: "2026-05-15T00:29:38.908453+00:00"
event_type: "earnings"
sentiment: "neutral"
materiality_score: 0.7
calibrated_materiality_score: 0.7
confidence: "high"
source: SEC EDGAR
---

# Insperity Q1 EPS $0.88, adj EPS $1.31; revenue $1.9B +2%

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: earnings
- sentiment: neutral
- materiality_score: 0.7
- calibrated_materiality_score: 0.7
- confidence: high
- sec_items: 2.02, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001000753-26-000048
- JSON: https://secwatch.observer/filing/0001000753-26-000048.json
- Plain text: https://secwatch.observer/filing/0001000753-26-000048.txt

## Key facts
- Earnings Releases
  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.
  - Period: the first quarter ended March 31, 2026
  - Revenue: $1.9 billion
  - Net income: net income of $33 million
  - EPS: diluted EPS of $0.88
  - Result: reported results
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1000753/000100075326000048/0001000753-26-000048-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.