secwatch.observer — SEC 8-K summary
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Issuer:     INSPERITY, INC. (NSP)
CIK:        0001000753
Form:       8-K
Filed at:   2026-07-29T20:45:26+00:00
Accession:  0001000753-26-000086
Event type: earnings
Sentiment:  neutral
Materiality: 0.70
Item codes: 2.02, 9.01
LLM model:  deepseek-v4-flash:cloud@v2

Insperity Q2 net income up 180% to $4M; adjusted EPS up 31% to $0.34; updates 2026 guidance
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- 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.

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/1000753/000100075326000086/0001000753-26-000086-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/1000753/000100075326000086/nsp-20260729.htm
  HTML page:      https://secwatch.observer/filing/0001000753-26-000086

License: Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer