Paycom Software Inc.

PAYC
Financial Analysis · Updated May 13, 2026 · Coverage 2026-Q2
Latest Q Revenue
$571.8M
Q1 FY2026 · +7.8% YoY · Beat consensus by 6.3%
TTM ROIC
26.2%
FY2025 · Net Income / Total Equity · WACC ~9.5% · Moat spread +16.7pp
Margin Profile
Gross 87.2%
Operating 26%
FCF 19.9%
FY2025
Net Cash
$350M
Cash $350M · Debt $0M · FY2024

Business Overview


ticker: PAYC step: 01 generated: 2026-05-13 source: quick-research

Paycom Software Inc. (PAYC) — Business Overview

Business Description

Paycom is a cloud-based human capital management (HCM) and payroll software company serving U.S. businesses with 50 to 10,000 employees. Founded in 1998 as one of the first online payroll processors, Paycom has evolved into a full-suite HCM platform covering payroll, benefits, talent management, time & attendance, and HR compliance — all in a single, unified database. The company's differentiating innovation is Beti (2021), an automated payroll system that moves the payroll-check function from HR staff to employees, reducing payroll errors and client support costs. FY2025 revenue: $2.05B.

Revenue Model

Paycom operates a pure SaaS subscription model. Recurring and other revenues represent ~93% of total revenue, making the business highly predictable. Pricing is per-employee-per-month (PEPM) within client companies — revenue scales with client employee counts and products subscribed. New product penetration (Beti, scheduling, learning management) drives revenue per client higher. The single-database architecture avoids integration complexity that plagues multi-system HCM competitors.

Products & Services

  • Payroll & Tax: Core payroll processing + Beti employee-driven payroll automation
  • Time & Labor Management: Scheduling, punch-in, overtime tracking
  • Talent Acquisition: Applicant tracking, onboarding workflows
  • HR Management: Benefits administration, COBRA, ACA compliance, document management
  • Learning & Development: LMS for employee training
  • IWant: AI-driven natural language command engine for employee/manager queries (launched 2025)
  • Beti International: Expanding automated payroll to UK and Ireland

Customer Base & Go-to-Market

Mid-market U.S. companies with 50-10,000 employees are the target. Sales are direct (no channel partners); Paycom's sales model is geography-based with reps in regional markets. Customer acquisition is expensive but generates sticky, multi-year recurring revenue — Paycom's single-database approach means switching costs are high once a client has migrated all HR data. International expansion (UK, Ireland) is nascent but represents a new growth vector.

Competitive Position

Paycom competes with Paychex, ADP (for smaller clients), UKG, Ceridian (Dayforce), and Workday (for larger enterprises). Paycom's differentiation is the unified single-database (no middleware) and Beti's employee-driven payroll model. The Beti feature is genuinely differentiated — no major competitor offers true employee-owned payroll at scale. ~5% market share in its target segment suggests significant runway, though growth has decelerated to 10% as the mid-market becomes more penetrated.

Key Facts

  • Founded: 1998
  • Headquarters: Oklahoma City, OK
  • Employees: ~6,500
  • Exchange: NYSE
  • Sector / Industry: Technology / Application Software (HCM)
  • Market Cap: ~$7B

Financial Snapshot


ticker: PAYC step: 04 generated: 2026-05-13 source: quick-research

Paycom Software Inc. (PAYC) — Financial Snapshot

Income Statement Summary

Metric FY2022 FY2023 FY2024 YoY
Revenue ~$1.38B $1.69B $1.88B +11.2%
Gross Margin ~82% ~83% ~83%
Operating Margin ~22% ~25% ~26%
Net Income ~$282M ~$340M ~$420M +23.5%
EPS (diluted) ~$4.80 $5.91 $8.93 +51.1%

FY2022 EPS boosted by share buybacks. Revenue growth has decelerated from 25-30% in 2021-2022 to ~11% in FY2024 and ~9% in FY2025 ($2.05B), reflecting Beti-related pricing and mid-market saturation pressures.

Cash Flow & Balance Sheet (FY2024)

Metric Value
Free Cash Flow $341M
Operating Cash Flow ~$530M
Capital Expenditures ~$190M
Cash & Equivalents ~$350M
Total Debt $0 (debt-free)

Key Ratios (approximate)

  • P/E: ~13x (at ~$116 price) | EV/EBITDA: ~8x | FCF Yield: ~5%
  • Gross Margin: ~83% | Adjusted EBITDA Margin: ~44% (FY2026 guided)
  • Net Cash: Positive; no debt; initiated dividend in 2026

Growth Profile

Paycom's growth story has evolved from a hyper-growth HCM disruptor (~25-30% revenue CAGR 2015-2022) to a maturing mid-market SaaS compounder. The Beti rollout caused a one-time revenue headwind (clients needed fewer HR staff → smaller client footprint) but improved retention and margins. FY2025 revenue grew 10% to $2.05B. Management guided FY2026 to $2.175-$2.195B (+6-7%) — below consensus — causing a sharp stock selloff near 52-week lows. Adjusted EBITDA margins are expanding toward 44% in 2026, showing operating leverage even as revenue growth slows.

Forward Estimates

  • FY2026 Guidance: Revenue $2.175-$2.195B (+6-7%); adj. EBITDA $950-$970M (~44% margin)
  • First dividend initiated: 2026 — signals cash generation confidence and mature capital allocation
  • Price target raised to $130 (May 2026) by at least one analyst; consensus ~$171 (Buy)
  • Stock near 52-week lows (~$116) post-guidance cut — significant value argument at ~8x EBITDA

Deeper Financial Analysis

The fundamental tier adds 9 additional research dimensions for $PAYC.

Revenue Breakdown
Segment revenue, geographic mix, product-line contribution margins, and cohort dynamics.
Financial Trends
Quarter-over-quarter momentum, leading indicators, and inflection point analysis.
Balance Sheet
Debt structure, liquidity runway, dilution risk, and working capital dynamics.
Capital Allocation
Buyback cadence, M&A appetite, dividend policy, and reinvestment priorities.
Returns on Capital (ROIC)
Multi-year ROIC vs. WACC, marginal returns on reinvestment, sales-to-invested-capital efficiency, and moat spread.
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Paycom Software Inc. (PAYC) — Financial Analysis | Margin of Insight