PAYC · 10-Q · 2026Q3 · Full report

Other Income (Expense), Net

Paycom Software, Inc. · 2026-11-05 · Importance 57 · Surprise 64

Other income, net fell 97.2% to $1.2 million in the third quarter of 2026 and 82.8% to $9.1 million for the first nine months. The decrease primarily reflected the timing of gains on the naming-rights agreement: Paycom recognized a $35.6 million gain in the third quarter of 2025 and a $9.0 million gain in the first quarter of 2026. Corporate-fund interest income declined to $2.1 million in the quarter and $5.6 million over nine months, compared with $5.1 million and $15.4 million, respectively, in 2025; 2026 results also included losses on property and equipment dispositions.

Key facts

• Paycom’s other income, net was $1.2 million for the three months ended September 30, 2026, down 97.2%, and $9.1 million for the nine months, down 82.8%. source
• Paycom’s interest income on corporate funds was $2.1 million and $5.6 million for the three and nine months ended September 30, 2026, respectively, compared with $5.1 million and $15.4 million in the corresponding 2025 periods. source
• Paycom’s other income, net decreased in the three and nine months ended September 30, 2026 primarily because of the timing of gains related to the naming rights agreement and losses on dispositions of property and equipment. source