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[8-K/A] Paychex Inc Amends Material Event Report

Filing Impact
(Low)
Filing Sentiment
(Neutral)
Form Type
8-K/A
Rhea-AI Filing Summary

Paychex, Inc. (PAYX) filed an amended Form 8-K/A to update Item 9.01 in connection with its previously announced acquisition of Paycor HCM, Inc. completed on April 14, 2025. The amendment supplies the historical financial statements of Paycor and related pro forma information that were not included in the original April 14 filing.

Financial statements provided:

  • Audited consolidated statements of Paycor for the fiscal year ended June 30, 2024 (incorporated by reference from Paycor’s Form 10-K).
  • Unaudited consolidated statements for the quarter ended December 31, 2024 (from Paycor’s Form 10-Q).

Pro forma data: Exhibit 99.1 presents unaudited pro forma condensed combined statements of income for the six-month period ended November 30, 2024 and fiscal year ended May 31, 2024, as if the merger had closed on June 1, 2023, plus a pro forma combined balance sheet as of November 30, 2024 assuming the merger closed on that date. These figures are provided solely for illustrative purposes and are not intended to forecast future results.

Additional exhibits: Exhibit 23.1 supplies the consent of Ernst & Young LLP as Paycor’s independent auditor, and Exhibit 104 is the interactive XBRL cover page. No other sections of the original 8-K have been changed.

The filing ensures Paychex meets SEC reporting requirements for significant business combinations and gives investors the first look at how Paycor’s results may influence consolidated PAYX performance.

Paychex, Inc. (PAYX) ha presentato un modulo 8-K/A emendato per aggiornare la voce 9.01 in relazione all'acquisizione precedentemente annunciata di Paycor HCM, Inc., completata il 14 aprile 2025. L'emendamento include i bilanci storici di Paycor e le informazioni pro forma correlate, che non erano state incluse nella presentazione originale del 14 aprile.

Bilanci forniti:

  • Bilanci consolidati revisionati di Paycor per l'esercizio terminato il 30 giugno 2024 (incorporati per riferimento dal modulo 10-K di Paycor).
  • Bilanci consolidati non revisionati per il trimestre terminato il 31 dicembre 2024 (dal modulo 10-Q di Paycor).

Dati pro forma: L'Esibizione 99.1 presenta i rendiconti economici pro forma condensati combinati non revisionati per il periodo di sei mesi terminato il 30 novembre 2024 e per l'esercizio terminato il 31 maggio 2024, come se la fusione fosse stata completata il 1° giugno 2023, oltre a un bilancio combinato pro forma al 30 novembre 2024 assumendo la chiusura della fusione in tale data. Questi dati sono forniti esclusivamente a scopo illustrativo e non intendono prevedere risultati futuri.

Altri allegati: L'Esibizione 23.1 fornisce il consenso di Ernst & Young LLP come revisore indipendente di Paycor, mentre l'Esibizione 104 è la pagina di copertina interattiva XBRL. Nessun'altra sezione del modulo 8-K originale è stata modificata.

La presentazione garantisce che Paychex soddisfi i requisiti di segnalazione SEC per combinazioni aziendali significative e offre agli investitori una prima visione di come i risultati di Paycor possano influenzare la performance consolidata di PAYX.

Paychex, Inc. (PAYX) presentó un Formulario 8-K/A enmendado para actualizar el Punto 9.01 en relación con la adquisición previamente anunciada de Paycor HCM, Inc., completada el 14 de abril de 2025. La enmienda incluye los estados financieros históricos de Paycor y la información pro forma relacionada que no se incluyeron en la presentación original del 14 de abril.

Estados financieros proporcionados:

  • Estados financieros consolidados auditados de Paycor para el año fiscal terminado el 30 de junio de 2024 (incorporados por referencia desde el Formulario 10-K de Paycor).
  • Estados financieros consolidados no auditados para el trimestre terminado el 31 de diciembre de 2024 (del Formulario 10-Q de Paycor).

Datos pro forma: El Anexo 99.1 presenta estados condensados combinados no auditados pro forma de ingresos para el período de seis meses terminado el 30 de noviembre de 2024 y el año fiscal terminado el 31 de mayo de 2024, como si la fusión hubiese cerrado el 1 de junio de 2023, además de un balance combinado pro forma al 30 de noviembre de 2024 asumiendo que la fusión se cerró en esa fecha. Estas cifras se proporcionan únicamente con fines ilustrativos y no pretenden predecir resultados futuros.

Anexos adicionales: El Anexo 23.1 suministra el consentimiento de Ernst & Young LLP como auditor independiente de Paycor, y el Anexo 104 es la portada interactiva XBRL. No se han modificado otras secciones del 8-K original.

La presentación asegura que Paychex cumple con los requisitos de reporte de la SEC para combinaciones empresariales significativas y brinda a los inversores una primera visión de cómo los resultados de Paycor podrían influir en el desempeño consolidado de PAYX.

Paychex, Inc. (PAYX)� 2025� 4� 14� 완료� Paycor HCM, Inc.� 인수와 관련하� 항목 9.01� 업데이트하기 위해 수정� Form 8-K/A� 제출했습니다. 이번 수정안에� 원래 4� 14� 제출서에 포함되지 않았� Paycor� 과거 재무제표와 관� 프로포마 정보가 포함되어 있습니다.

제공� 재무제표:

  • 2024� 6� 30� 종료 회계연도� 대� Paycor� 감사� 연결재무제표( Paycor� Form 10-K에서 참조� 통합�).
  • 2024� 12� 31� 종료 분기� 대� Paycor� 감사받지 않은 연결재무제표(Form 10-Q에서 발췌).

프로포마 데이�: 전시� 99.1은 2024� 11� 30� 종료 6개월 기간 � 2024� 5� 31� 종료 회계연도� 대� 미감� 프로포마 요약 결합 손익계산서를, 합병� 2023� 6� 1일에 완료� 것으� 가정하� 제시하며, 또한 2024� 11� 30� 현재 합병� � 날짜� 완료� 것으� 가정한 프로포마 결합 대차대조표� 포함합니�. � 수치� 단지 예시용으� 제공되며 미래 결과� 예측하려� 의도가 아닙니다.

추가 전시�: 전시� 23.1은 Paycor� 독립 감사인인 Ernst & Young LLP� 동의� 제공하며, 전시� 104� 대화형 XBRL 표지 페이지입니�. 원래 8-K� 다른 섹션은 변경되지 않았습니�.

� 제출은 Paychex가 중요� 사업 결합� 대� SEC 보고 요건� 충족함을 보장하며, 투자자들에게 Paycor� 실적� PAYX 통합 실적� 어떤 영향� 미칠지 처음으로 보여줍니�.

Paychex, Inc. (PAYX) a déposé un formulaire 8-K/A modifié afin de mettre à jour l’élément 9.01 en lien avec son acquisition précédemment annoncée de Paycor HCM, Inc., finalisée le 14 avril 2025. L’amendement fournit les états financiers historiques de Paycor ainsi que les informations pro forma associées qui n’avaient pas été incluses dans le dépôt initial du 14 avril.

États financiers fournis :

  • États financiers consolidés audités de Paycor pour l’exercice clos au 30 juin 2024 (intégrés par référence depuis le formulaire 10-K de Paycor).
  • États financiers consolidés non audités pour le trimestre clos au 31 décembre 2024 (tirés du formulaire 10-Q de Paycor).

Données pro forma : L’annexe 99.1 présente des états condensés combinés pro forma non audités des résultats pour la période de six mois close au 30 novembre 2024 et l’exercice clos au 31 mai 2024, comme si la fusion avait été conclue le 1er juin 2023, ainsi qu’un bilan combiné pro forma au 30 novembre 2024 en supposant que la fusion ait été finalisée à cette date. Ces chiffres sont fournis à titre illustratif uniquement et ne prévoient pas les résultats futurs.

Pièces supplémentaires : L’annexe 23.1 fournit le consentement d’Ernst & Young LLP en tant qu’auditeur indépendant de Paycor, et l’annexe 104 est la page de couverture interactive XBRL. Aucune autre section du formulaire 8-K original n’a été modifiée.

Ce dépôt garantit que Paychex respecte les exigences de déclaration de la SEC pour les regroupements d’entreprises importants et offre aux investisseurs un premier aperçu de l’impact potentiel des résultats de Paycor sur la performance consolidée de PAYX.

Paychex, Inc. (PAYX) hat ein geändertes Formular 8-K/A eingereicht, um Punkt 9.01 im Zusammenhang mit der zuvor angekündigten Übernahme von Paycor HCM, Inc., die am 14. April 2025 abgeschlossen wurde, zu aktualisieren. Die Änderung enthält die historischen Finanzberichte von Paycor sowie die dazugehörigen Pro-forma-Informationen, die in der ursprünglichen Einreichung vom 14. April nicht enthalten waren.

Bereitgestellte Finanzberichte:

  • Geprüfte konsolidierte Abschlüsse von Paycor für das am 30. Juni 2024 endende Geschäftsjahr (eingebunden durch Verweis aus Paycors Formular 10-K).
  • Ungeprüfte konsolidierte Abschlüsse für das Quartal zum 31. Dezember 2024 (aus Paycors Formular 10-Q).

Pro-forma-Daten: Anlage 99.1 zeigt ungeprüfte pro-forma-kondensierte kombinierte Gewinn- und Verlustrechnungen für den sechsmonatigen Zeitraum zum 30. November 2024 und das Geschäftsjahr zum 31. Mai 2024, als ob die Fusion am 1. Juni 2023 abgeschlossen worden wäre, sowie eine pro-forma-kombinierte Bilanz zum 30. November 2024 unter der Annahme, dass die Fusion an diesem Datum abgeschlossen wurde. Diese Zahlen dienen ausschließlich zu Illustrationszwecken und sind nicht als Prognose zukünftiger Ergebnisse gedacht.

Zusätzliche Anlagen: Anlage 23.1 enthält die Zustimmung von Ernst & Young LLP als unabhängiger Prüfer von Paycor, und Anlage 104 ist die interaktive XBRL-Titelseite. Andere Abschnitte des ursprünglichen 8-K wurden nicht geändert.

Die Einreichung stellt sicher, dass Paychex die SEC-Berichtsanforderungen für bedeutende Unternehmenszusammenschlüsse erfüllt und bietet Investoren einen ersten Einblick, wie die Ergebnisse von Paycor die konsolidierte Leistung von PAYX beeinflussen könnten.

Positive
  • Regulatory compliance achieved: Paychex timely supplies Paycor financials and pro forma data, reducing disclosure risk.
  • Enhanced transparency: Investors receive combined historical performance data to better evaluate the Paycor acquisition’s scale.
Negative
  • None.

Insights

TL;DR: Amendment adds Paycor historical & pro forma data to satisfy SEC rules; provides transparency but no new strategic revelations.

The 8-K/A is largely procedural. Under Regulation S-X Rule 3-05 and Article 11, Paychex had 71 days post-merger closing to furnish Paycor financials and pro forma results; this amendment meets that obligation. Investors now have consolidated income statements and balance sheet snapshots that illustrate the scale of Paycor’s contribution and the transaction’s accounting impact. However, the company disclaims predictive value, and no synergy targets or cost-saving assumptions are disclosed. The inclusion of Ernst & Young’s consent facilitates future reference in registration statements. Overall impact is informational rather than transformative.

TL;DR: Provides required Paycor numbers; improves visibility into post-deal earnings mix but lacks hard performance metrics.

From an earnings-modeling perspective, the pro forma schedules help approximate combined revenue and margin profiles for FY 2024. Analysts can now test dilution/accretion scenarios and gauge leverage effects on PAYX’s balance sheet as of November 30 2024. Still, without line-item detail or management commentary, the filing does not change consensus forecasts materially. Its neutral market impact reflects regulatory compliance more than financial upside or downside signals.

Paychex, Inc. (PAYX) ha presentato un modulo 8-K/A emendato per aggiornare la voce 9.01 in relazione all'acquisizione precedentemente annunciata di Paycor HCM, Inc., completata il 14 aprile 2025. L'emendamento include i bilanci storici di Paycor e le informazioni pro forma correlate, che non erano state incluse nella presentazione originale del 14 aprile.

Bilanci forniti:

  • Bilanci consolidati revisionati di Paycor per l'esercizio terminato il 30 giugno 2024 (incorporati per riferimento dal modulo 10-K di Paycor).
  • Bilanci consolidati non revisionati per il trimestre terminato il 31 dicembre 2024 (dal modulo 10-Q di Paycor).

Dati pro forma: L'Esibizione 99.1 presenta i rendiconti economici pro forma condensati combinati non revisionati per il periodo di sei mesi terminato il 30 novembre 2024 e per l'esercizio terminato il 31 maggio 2024, come se la fusione fosse stata completata il 1° giugno 2023, oltre a un bilancio combinato pro forma al 30 novembre 2024 assumendo la chiusura della fusione in tale data. Questi dati sono forniti esclusivamente a scopo illustrativo e non intendono prevedere risultati futuri.

Altri allegati: L'Esibizione 23.1 fornisce il consenso di Ernst & Young LLP come revisore indipendente di Paycor, mentre l'Esibizione 104 è la pagina di copertina interattiva XBRL. Nessun'altra sezione del modulo 8-K originale è stata modificata.

La presentazione garantisce che Paychex soddisfi i requisiti di segnalazione SEC per combinazioni aziendali significative e offre agli investitori una prima visione di come i risultati di Paycor possano influenzare la performance consolidata di PAYX.

Paychex, Inc. (PAYX) presentó un Formulario 8-K/A enmendado para actualizar el Punto 9.01 en relación con la adquisición previamente anunciada de Paycor HCM, Inc., completada el 14 de abril de 2025. La enmienda incluye los estados financieros históricos de Paycor y la información pro forma relacionada que no se incluyeron en la presentación original del 14 de abril.

Estados financieros proporcionados:

  • Estados financieros consolidados auditados de Paycor para el año fiscal terminado el 30 de junio de 2024 (incorporados por referencia desde el Formulario 10-K de Paycor).
  • Estados financieros consolidados no auditados para el trimestre terminado el 31 de diciembre de 2024 (del Formulario 10-Q de Paycor).

Datos pro forma: El Anexo 99.1 presenta estados condensados combinados no auditados pro forma de ingresos para el período de seis meses terminado el 30 de noviembre de 2024 y el año fiscal terminado el 31 de mayo de 2024, como si la fusión hubiese cerrado el 1 de junio de 2023, además de un balance combinado pro forma al 30 de noviembre de 2024 asumiendo que la fusión se cerró en esa fecha. Estas cifras se proporcionan únicamente con fines ilustrativos y no pretenden predecir resultados futuros.

Anexos adicionales: El Anexo 23.1 suministra el consentimiento de Ernst & Young LLP como auditor independiente de Paycor, y el Anexo 104 es la portada interactiva XBRL. No se han modificado otras secciones del 8-K original.

La presentación asegura que Paychex cumple con los requisitos de reporte de la SEC para combinaciones empresariales significativas y brinda a los inversores una primera visión de cómo los resultados de Paycor podrían influir en el desempeño consolidado de PAYX.

Paychex, Inc. (PAYX)� 2025� 4� 14� 완료� Paycor HCM, Inc.� 인수와 관련하� 항목 9.01� 업데이트하기 위해 수정� Form 8-K/A� 제출했습니다. 이번 수정안에� 원래 4� 14� 제출서에 포함되지 않았� Paycor� 과거 재무제표와 관� 프로포마 정보가 포함되어 있습니다.

제공� 재무제표:

  • 2024� 6� 30� 종료 회계연도� 대� Paycor� 감사� 연결재무제표( Paycor� Form 10-K에서 참조� 통합�).
  • 2024� 12� 31� 종료 분기� 대� Paycor� 감사받지 않은 연결재무제표(Form 10-Q에서 발췌).

프로포마 데이�: 전시� 99.1은 2024� 11� 30� 종료 6개월 기간 � 2024� 5� 31� 종료 회계연도� 대� 미감� 프로포마 요약 결합 손익계산서를, 합병� 2023� 6� 1일에 완료� 것으� 가정하� 제시하며, 또한 2024� 11� 30� 현재 합병� � 날짜� 완료� 것으� 가정한 프로포마 결합 대차대조표� 포함합니�. � 수치� 단지 예시용으� 제공되며 미래 결과� 예측하려� 의도가 아닙니다.

추가 전시�: 전시� 23.1은 Paycor� 독립 감사인인 Ernst & Young LLP� 동의� 제공하며, 전시� 104� 대화형 XBRL 표지 페이지입니�. 원래 8-K� 다른 섹션은 변경되지 않았습니�.

� 제출은 Paychex가 중요� 사업 결합� 대� SEC 보고 요건� 충족함을 보장하며, 투자자들에게 Paycor� 실적� PAYX 통합 실적� 어떤 영향� 미칠지 처음으로 보여줍니�.

Paychex, Inc. (PAYX) a déposé un formulaire 8-K/A modifié afin de mettre à jour l’élément 9.01 en lien avec son acquisition précédemment annoncée de Paycor HCM, Inc., finalisée le 14 avril 2025. L’amendement fournit les états financiers historiques de Paycor ainsi que les informations pro forma associées qui n’avaient pas été incluses dans le dépôt initial du 14 avril.

États financiers fournis :

  • États financiers consolidés audités de Paycor pour l’exercice clos au 30 juin 2024 (intégrés par référence depuis le formulaire 10-K de Paycor).
  • États financiers consolidés non audités pour le trimestre clos au 31 décembre 2024 (tirés du formulaire 10-Q de Paycor).

Données pro forma : L’annexe 99.1 présente des états condensés combinés pro forma non audités des résultats pour la période de six mois close au 30 novembre 2024 et l’exercice clos au 31 mai 2024, comme si la fusion avait été conclue le 1er juin 2023, ainsi qu’un bilan combiné pro forma au 30 novembre 2024 en supposant que la fusion ait été finalisée à cette date. Ces chiffres sont fournis à titre illustratif uniquement et ne prévoient pas les résultats futurs.

Pièces supplémentaires : L’annexe 23.1 fournit le consentement d’Ernst & Young LLP en tant qu’auditeur indépendant de Paycor, et l’annexe 104 est la page de couverture interactive XBRL. Aucune autre section du formulaire 8-K original n’a été modifiée.

Ce dépôt garantit que Paychex respecte les exigences de déclaration de la SEC pour les regroupements d’entreprises importants et offre aux investisseurs un premier aperçu de l’impact potentiel des résultats de Paycor sur la performance consolidée de PAYX.

Paychex, Inc. (PAYX) hat ein geändertes Formular 8-K/A eingereicht, um Punkt 9.01 im Zusammenhang mit der zuvor angekündigten Übernahme von Paycor HCM, Inc., die am 14. April 2025 abgeschlossen wurde, zu aktualisieren. Die Änderung enthält die historischen Finanzberichte von Paycor sowie die dazugehörigen Pro-forma-Informationen, die in der ursprünglichen Einreichung vom 14. April nicht enthalten waren.

Bereitgestellte Finanzberichte:

  • Geprüfte konsolidierte Abschlüsse von Paycor für das am 30. Juni 2024 endende Geschäftsjahr (eingebunden durch Verweis aus Paycors Formular 10-K).
  • Ungeprüfte konsolidierte Abschlüsse für das Quartal zum 31. Dezember 2024 (aus Paycors Formular 10-Q).

Pro-forma-Daten: Anlage 99.1 zeigt ungeprüfte pro-forma-kondensierte kombinierte Gewinn- und Verlustrechnungen für den sechsmonatigen Zeitraum zum 30. November 2024 und das Geschäftsjahr zum 31. Mai 2024, als ob die Fusion am 1. Juni 2023 abgeschlossen worden wäre, sowie eine pro-forma-kombinierte Bilanz zum 30. November 2024 unter der Annahme, dass die Fusion an diesem Datum abgeschlossen wurde. Diese Zahlen dienen ausschließlich zu Illustrationszwecken und sind nicht als Prognose zukünftiger Ergebnisse gedacht.

Zusätzliche Anlagen: Anlage 23.1 enthält die Zustimmung von Ernst & Young LLP als unabhängiger Prüfer von Paycor, und Anlage 104 ist die interaktive XBRL-Titelseite. Andere Abschnitte des ursprünglichen 8-K wurden nicht geändert.

Die Einreichung stellt sicher, dass Paychex die SEC-Berichtsanforderungen für bedeutende Unternehmenszusammenschlüsse erfüllt und bietet Investoren einen ersten Einblick, wie die Ergebnisse von Paycor die konsolidierte Leistung von PAYX beeinflussen könnten.

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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

____________________________

 

FORM 8-K/A

____________________________

 

CURRENT REPORT

Pursuant to Section 13 or 15(d) of The Securities Exchange Act of 1934

 

Date of Report (Date of earliest event reported): June 27, 2025 (April 14, 2025)

____________________________

 

Paychex, Inc.
(Exact name of registrant as specified in its charter)

 

Delaware 0-11330 16-1124166
(State or other jurisdiction of
incorporation)
(Commission File Number) (I.R.S. Employer
Identification No.)
     

911 Panorama Trail South

Rochester, New York

  14625-2396
(Address of Principal Executive Offices)   (Zip Code)

 

(585) 385-6666

Registrant’s Telephone Number, Including Area Code

 

(N/A)
(Former name, former address and former fiscal year, if changed since last report)

 

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

 

Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

 

Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

 

Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

 

Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

 

Securities registered pursuant to Section 12(b) of the Act:

 

Title of each class 

 

Trading Symbol(s) 

 

Name of each exchange on which registered 

Common Stock, $0.01 par value   PAYX   Nasdaq Global Select Market

 

Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).

 

Emerging growth company

 

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.

  

 

 

 

Explanatory Note

 

On January 7, 2025, Paychex, Inc., a Delaware corporation (“Paychex”), Skyline Merger Sub, Inc., a Delaware corporation and an indirect wholly owned subsidiary of Paychex (“Merger Sub”), and Paycor HCM, Inc., a Delaware corporation (“Paycor”), entered into an Agreement and Plan of Merger (the “Merger Agreement”). On April 14, 2025, upon the terms and subject to the conditions set forth in the Merger Agreement, Merger Sub merged with and into Paycor (the “Merger”), with Paycor continuing as the surviving corporation and an indirect wholly owned subsidiary of Paychex, as previously disclosed in Paychex’s Current Report on Form 8-K filed on April 14, 2025 (the “Original 8-K”). This Current Report on Form 8-K/A is being filed to amend Item 9.01 of the Original 8-K to include the financial statements of Paycor and pro forma financial information required by Item 9.01 of Form 8-K (this “Amendment No. 1”).

 

The pro forma financial information included in this Amendment No. 1 has been presented for informational purposes only, as required by Form 8-K. It does not purport to represent the actual results of operations that Paychex and Paycor would have achieved had the companies been combined during the periods presented in the pro forma financial information, and is not intended to project the future results of operations that the combined company may achieve after completion of the Merger. Except as described above, this Amendment No. 1 does not otherwise amend, modify, or update the disclosures contained in the Original 8-K.

 

Item 9.01 Financial Statements and Exhibits.

 

(a) Financial statements of businesses acquired.

 

The audited consolidated financial statements of Paycor for the year ended June 30, 2024 contained in Part II, Item 8 to Paycor’s Annual Report on Form 10-K for the year ended June 30, 2024 are incorporated herein by reference.

 

The unaudited consolidated financial statements of Paycor for quarter ended December 31, 2024 contained in Part I, Item 1 to Paycor’s Quarterly Report on Form 10-Q for the quarter ended December 31, 2024 are incorporated herein by reference.

 

(b) Pro forma financial information.

 

The unaudited pro forma condensed combined statements of income for the six-months ended November 30, 2024 and the year ended May 31, 2024, which combine the historical Paychex consolidated statements of income and the historical Paycor consolidated statements of operations giving effect to the Merger as if it had occurred on June 1, 2023, and the unaudited pro forma condensed combined balance sheet as of November 30, 2024, which combines the historical Paychex and Paycor consolidated balance sheets, giving effect to the Merger as if it had occurred on November 30, 2024, are filed as Exhibit 99.1 hereto and incorporated herein by reference.

 

(c) Exhibits.

 

Exhibit No. 

 

Description of Exhibit 

23.1   Consent of Ernst & Young LLP, Independent Registered Public Accounting Firm (with respect to Paycor HCM, Inc.).
99.1   Unaudited pro forma condensed combined balance sheet of Paychex, Inc. as of November 30, 2024 and unaudited pro forma condensed combined statements of income of Paychex, Inc. for the six-months ended November 30, 2024 and the fiscal year ended May 31, 2024.
104   Cover Page Interactive File, embedded in Inline XBRL.
     

 

 

SIGNATURES

 

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

 

  PAYCHEX, INC.
   
   
  By: /s/ Prabha Sipi Bhandari
    Name: Prabha Sipi Bhandari
    Title: Chief Legal Officer, Chief Ethics Officer and Secretary

 

Date: June 27, 2025

 

 

FAQ

Why did Paychex (PAYX) file an amended Form 8-K/A on June 27, 2025?

To include Paycor’s historical financial statements and pro forma combined financial information required by Item 9.01 after the April 14, 2025 merger.

Which Paycor financial statements are now available in the PAYX filing?

Audited FY 2024 statements and unaudited Q2 FY 2025 statements (quarter ended December 31, 2024) are incorporated by reference.

What pro forma periods does Exhibit 99.1 of PAYX cover?

Income statements for the six months ended November 30, 2024 and FY ended May 31, 2024, plus a balance sheet as of November 30, 2024.

Does the amendment project future results for Paychex and Paycor?

No. The company states the pro forma data are illustrative only and should not be viewed as forecasts.

Which auditor provided consent in PAYX’s 8-K/A filing?

Ernst & Young LLP, Paycor’s independent registered public accounting firm, via Exhibit 23.1.
Paychex Inc

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