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Insperity Lowers FY25 Adj EPS Guidance From $3.10-$3.95 To $2.23-$3.28 vs $3.47 Estimate

Benzinga·04/29/2025 12:04:34
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The following is a reconciliation of GAAP to non-GAAP financial measures for second quarter and full year 2025 guidance:
       
  Q2 2025   Full Year 2025
(in millions, except per share amounts) Guidance   Guidance
       
Net income (loss) $(3) - $11   $42 - $81
Income tax expense (benefit) (1) - 5   17 - 33
Interest expense 6   25
SaaS implementation amortization 1   4
Depreciation and amortization 11   42
EBITDA 14 - 34   130 - 185
Stock-based compensation 19   60
Adjusted EBITDA $33 - $53   $190 - $245
       
Diluted EPS $(0.07) - $0.31   $1.10 - $2.15
Non-GAAP adjustments:      
Stock-based compensation 0.50   1.59
Tax effect (0.14)   (0.46)
Total non-GAAP adjustments, net 0.36   1.13
Adjusted EPS $0.29 - $0.67   $2.23 - $3.28