Company: NSP
Filing Date: 2025-11-04
Form Type: 10-Q
Source: 0001000753-25-000107
Chunk: 15

Company: INSPERITY, INC.
Filing Date: 2025-11-04
Form: 10-Q
Item: Item 8
Chunk 15
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 totaling $68 million and $67 million, respectively.

7.Earnings Per ShareBasic EPS is computed by dividing net income by the weighted average number of common shares outstanding during the period. Diluted EPS is computed by dividing net income by the weighted average number of common shares outstanding during the period, plus the dilutive effect of time-based and performance-based restricted stock units (“RSUs”).

Insperity | 2025 Third Quarter Form 10-Q18

         NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

The following table summarizes net income and basic and diluted shares used in the earnings per share computations:Three Months Ended September 30,Nine Months Ended September 30,(in millions)2025202420252024Net income (loss)$(20)$3 $26 $100 Weighted average common shares outstanding38 38 38 38 Adjusted weighted average common shares outstanding38 38 38 38 Potentially dilutive securities not included in weighted average shares calculation due to anti-dilutive effect1 — 1 — 

8.Commitments and Contingencies

LitigationWe are a defendant in various lawsuits and claims arising in the normal course of business. Management believes it has valid defenses in these cases and is defending them vigorously. While the results of litigation cannot be predicted with certainty, management believes the final outcome of such litigation will not have a material adverse effect on our financial position or results of operations.

Insperity | 2025 Third Quarter Form 10-Q19

     MANAGEMENT’S DISCUSSION AND ANALYSIS OF      FINANCIAL CONDITION AND RESULTS OF OPERATIONS

Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations

You should read the following discussion in conjunction with our Annual Report on Form 10-K for the year ended December 31, 2024, as well as our Consolidated Financial Statements and notes thereto included in this Quarterly Report on Form 10-Q.

Executive Summary

Overview

Insperity, Inc. (“Insperity,” “we,” “our,” and “us”) provides an array of human resources (“HR”) and business solutions designed to help improve business performance. Our most comprehensive HR services offerings are provided through our professional employer organization (“PEO”) services, known as our Insperity® HR360 solution (formerly our Workforce Optimization® solution) and Insperity® HR360 Select Edition (formerly our Workforce SynchronizationTM solution) (