{"schema_version":"secwatch.filing_event.v1","accession":"0001000753-26-000086","form_type":"8-K","ticker":"NSP","cik":"0001000753","company_name":"INSPERITY, INC.","filed_at":"2026-07-29T20:45:26+00:00","discovered_at":"2026-07-29T20:46:00.503873+00:00","generated_at":"2026-07-29T20:46:10.751693+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"neutral","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"medium","headline":"Insperity Q2 net income up 180% to $4M; adjusted EPS up 31% to $0.34; updates 2026 guidance","bullets":["Q2 revenues up 2% YoY to $1.7B; average paid WSEEs down 1% to 305,764.","Q2 net income $4M (up 180%), diluted EPS $0.10 (up 171%); adjusted EPS $0.34 (up 31%).","Q2 gross profit down 3% to $217M; benefits costs per covered employee up 5%.","YTD net income down 20% to $37M; adjusted EBITDA up 4% to $139M.","Borrowed $50M for working capital; total credit facility borrowings $420M at June 30, 2026."],"urls":{"canonical":"https://secwatch.observer/filing/0001000753-26-000086","json":"https://secwatch.observer/filing/0001000753-26-000086.json","markdown":"https://secwatch.observer/filing/0001000753-26-000086.md","text":"https://secwatch.observer/filing/0001000753-26-000086.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1000753/000100075326000086/0001000753-26-000086-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1000753/000100075326000086/nsp-20260729.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-07-29T20:46:10.751693+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"}