Paycom Software Cash Flow Statement

Financials in millions USD. Fiscal year is January - December.

Millions USD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Net Income	453.2	502	340.8	281.4	195.96	143.45
Depreciation & Amortization	83.5	62.8	52	45.4	30.72	26.27
Other Amortization	84.5	84.2	63.1	48.1	36.54	27.14
Loss (Gain) From Sale of Assets	-0.1	-	-	-0.2	0.15	-
Loss (Gain) From Sale of Investments	-9.2	-0.1	-0.5	-1	-0.45	-1.56
Stock-Based Compensation	114.4	-22.9	129.8	94.9	97.51	90.11
Other Operating Activities	85.1	6.9	5.6	-3.1	32.55	22.76
Change in Accounts Receivable	-29.9	-22.8	6.4	-13.4	-0.36	0.17
Change in Inventory	-1.3	-	0.2	-0.2	0.48	-0.04
Change in Accounts Payable	-6.8	9.1	-5.2	11.7	-0.66	1.53
Change in Unearned Revenue	8.8	14.1	13.1	16	14.6	10.58
Change in Income Taxes	-67	6.5	-12.8	10.8	-5.97	-6.43
Change in Other Net Operating Assets	-72	-105.9	-107.5	-125.3	-81.71	-86.77
Operating Cash Flow	643.2	533.9	485	365.1	319.36	227.21
Operating Cash Flow Growth	26.63%	10.08%	32.84%	14.32%	40.56%	1.31%
Capital Expenditures	-248.8	-192.9	-192.6	-132.7	-120.69	-94.1
Sale of Property, Plant & Equipment	0.1	-	0.1	-	-	-
Sale (Purchase) of Intangibles	-4.4	-4.4	-4.2	-4.1	-5.5	-
Other Investing Activities	-461.8	175.1	-	113.5	-131.48	-23.78
Investing Cash Flow	-714.9	-22.2	-196.7	-23.3	-257.67	-117.88
Long-Term Debt Issued	-	-	-	29	-	-
Long-Term Debt Repaid	-	-	-29	-29.3	-1.78	-1.78
Net Debt Issued (Repaid)	-	-	-29	-0.3	-1.78	-1.78
Issuance of Common Stock	3	-	-	-	-	-
Repurchase of Common Stock	-268.6	-144.5	-300.5	-99.9	-65.58	-114.85
Common Dividends Paid	-85.2	-84.8	-64.8	-	-	-
Other Financing Activities	380.2	1,338	119.7	354.8	233.08	-49.28
Financing Cash Flow	29.4	1,108	-274.6	254.6	165.72	-165.91
Net Cash Flow	-42.3	1,620	13.7	596.4	227.42	-56.58
Free Cash Flow	394.4	341	292.4	232.4	198.67	133.11
Free Cash Flow Growth	27.41%	16.62%	25.82%	16.98%	49.26%	1.35%
Free Cash Flow Margin	19.71%	18.11%	17.26%	16.90%	18.82%	15.82%
Free Cash Flow Per Share	7.00	6.06	5.04	3.99	3.41	2.28
Cash Interest Paid	2	2	1	0.5	0	-
Cash Income Tax Paid	136.9	136.9	139.9	100.6	33.07	27.53
Levered Free Cash Flow	370.2	402.18	329.87	284.41	211.02	156.44
Unlevered Free Cash Flow	371.11	403.2	329.85	285.17	210.98	156.41
Change in Working Capital	-168.2	-99	-105.8	-100.4	-73.61	-80.96

Source: S&P Global Market Intelligence. Standard template. Financial Sources.