PAYC · 10-Q · 2026Q3 · Full report

Operating Cash Flow and Capex

Paycom Software, Inc. · 2026-11-05 · Importance 59 · Surprise 48 · No source text

Cash provided by operating activities rose 27% to $613.9 million for the first nine months of 2026, from $482.8 million in 2025, benefiting from favorable working-capital changes. Cash used in investing activities declined to $76.4 million from $659.2 million, primarily because purchases of client-fund investments decreased $253.9 million, maturities generated $209.0 million more proceeds and property-and-equipment purchases declined $120.0 million. Cash used in financing activities was $1,959.4 million, including $1,172.0 million more common-stock repurchases, partly offset by $900.0 million of revolving-credit borrowings. The company said capital expenditures fluctuate with strategic initiatives and may include investment in technology, sales and marketing, acquisitions and services.

Key facts

• Paycom’s net cash provided by operating activities was $613.9 million for the nine months ended September 30, 2026, up 27% from $482.8 million in 2025. source
• Paycom’s investing cash use decreased partly due to $253.9 million lower purchases of client-fund investments, $209.0 million higher proceeds from investment maturities, and $120.0 million lower purchases of property and equipment. source
• Paycom’s cash used in investing activities was $76.4 million for the nine months ended September 30, 2026, compared with $659.2 million in 2025. source

Impact estimates