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Condensed Consolidated Balance Sheets - USD ($)
$ in Thousands
Jun. 30, 2025
Dec. 31, 2024
Current assets:    
Cash and cash equivalents $ 26,348 $ 55,367
Investments 64,097 66,492
Trade accounts receivable, net 264,175 234,533
Income taxes receivable   2,662
Prepaid expenses and other 25,769 18,698
Restricted cash and investments 91,042 97,690
Total current assets 471,431 475,442
Property, equipment and software, net 61,695 56,781
Operating lease right-of-use assets 24,343 20,329
Restricted cash and investments 99,701 134,454
Goodwill 47,820 47,820
Other assets 6,076 6,205
Deferred income taxes 2,562 4,477
Total assets 713,628 745,508
Current liabilities:    
Accounts payable 4,933 6,787
Accrued payroll and related benefits 239,444 215,648
Payroll taxes payable 41,026 49,685
Income taxes payable 324  
Current operating lease liabilities 6,682 6,231
Current premium payable 39,805 31,134
Other accrued liabilities 11,066 10,330
Workers' compensation claims liabilities 35,368 39,081
Total current liabilities 378,648 358,896
Long-term workers' compensation claims liabilities 78,534 89,365
Long-term premium payable   49,840
Long-term operating lease liabilities 18,828 15,215
Customer deposits and other long-term liabilities 11,801 10,788
Total liabilities 487,811 524,104
Commitments and contingencies (Notes 4 and 6)
Stockholders' equity:    
Common stock, $.01 par value; 82,000 shares authorized, 25,497 and 25,784 shares issued and outstanding as of June 30, 2025 and December 31, 2024, respectively 255 258
Additional paid-in capital 43,093 40,396
Accumulated other comprehensive loss (14,265) (19,245)
Retained earnings 196,734 199,995
Total stockholders' equity 225,817 221,404
Total liabilities and stockholders' equity $ 713,628 $ 745,508