Paycom Software Cash Flow Statement

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

Millions USD. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Net Income	453.4	502	340.8	281.4	195.96
Depreciation & Amortization	176.3	62.8	52	45.4	30.72
Other Amortization	1.4	84.2	63.1	48.1	36.54
Loss (Gain) From Sale of Assets	-0.1	-	-	-0.2	0.15
Loss (Gain) From Sale of Investments	-13	-0.1	-0.5	-1	-0.45
Stock-Based Compensation	118.7	-22.9	129.8	94.9	97.51
Other Operating Activities	120.6	6.9	5.6	-3.1	32.55
Change in Accounts Receivable	-5.7	-22.8	6.4	-13.4	-0.36
Change in Inventory	-0.3	-	0.2	-0.2	0.48
Change in Accounts Payable	-16.2	9.1	-5.2	11.7	-0.66
Change in Unearned Revenue	5.6	14.1	13.1	16	14.6
Change in Income Taxes	-66.3	6.5	-12.8	10.8	-5.97
Change in Other Net Operating Assets	-95.5	-105.9	-107.5	-125.3	-81.71
Operating Cash Flow	678.9	533.9	485	365.1	319.36
Operating Cash Flow Growth	27.16%	10.08%	32.84%	14.32%	40.56%
Capital Expenditures	-270.9	-192.9	-192.6	-132.7	-120.69
Sale of Property, Plant & Equipment	0.1	-	0.1	-	-
Sale (Purchase) of Intangibles	-4.5	-4.4	-4.2	-4.1	-5.5
Other Investing Activities	-335.9	175.1	-	113.5	-131.48
Investing Cash Flow	-611.2	-22.2	-196.7	-23.3	-257.67
Long-Term Debt Issued	-	-	-	29	-
Long-Term Debt Repaid	-	-	-29	-29.3	-1.78
Net Debt Issued (Repaid)	-	-	-29	-0.3	-1.78
Issuance of Common Stock	5.5	-	-	-	-
Repurchase of Common Stock	-370	-144.5	-300.5	-99.9	-65.58
Common Dividends Paid	-84.8	-84.8	-64.8	-	-
Other Financing Activities	1,471	1,338	119.7	354.8	233.08
Financing Cash Flow	1,022	1,108	-274.6	254.6	165.72
Net Cash Flow	1,090	1,620	13.7	596.4	227.42
Free Cash Flow	408	341	292.4	232.4	198.67
Free Cash Flow Growth	19.65%	16.62%	25.82%	16.98%	49.26%
Free Cash Flow Margin	19.89%	18.11%	17.26%	16.90%	18.82%
Free Cash Flow Per Share	7.27	6.06	5.04	3.99	3.41
Cash Interest Paid	2.1	2	1	0.5	0
Cash Income Tax Paid	78.1	136.9	139.9	100.6	33.07
Levered Free Cash Flow	260.98	402.18	329.87	284.41	211.02
Unlevered Free Cash Flow	261.7	403.2	329.85	285.17	210.98
Change in Working Capital	-178.4	-99	-105.8	-100.4	-73.61

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