SEGMENT INFORMATION

9 Months Ended

Sep. 30, 2025

We operate in one reportable segment. Our chief operating decision maker for segment reporting purposes is our CEO, who uses the profitability and significant expense detail to allocate resources and assess performance based on key functions such as customer acquisition, customer service, and indirect costs.

The primary measure of profit or loss that the CEO uses is net income. The significant expenses used in these profit or loss reports align with the primary functions of the corresponding teams, with the exception of non-cash expenses such as depreciation, amortization and stock-based compensation as these expenses are not necessarily indicative of our ongoing operations. In this expense reporting methodology, overhead-type expenses, such as facilities and technology support for colleagues, are classified consistent with the primary function of the corresponding teams and not allocated to other significant expenses.

The table below provides the primary measure of profitability and detail regarding the significant expenses reviewed by our CEO.


	Nine Months Ended September 30,
(in millions)		2025		2024
Professional service revenues		$	550	$	584
Insurance service revenues		3,159		3,143
Interest income		53		49
Total revenues		3,762		3,776
Workers' compensation costs		57		39
Health insurance costs		2,775		2,733
Sales & marketing		178		192
Client support costs		127		139
Corporate administration		115		114
System support & development		149		140
Depreciation and amortization of intangible assets		50		56
Stock based compensation		48		53
Other (1)		5		—
Interest expense, bank fees and other		42		47
Income Taxes		60		67
Net Income		156		196

(1) Other includes certain costs that are considered non-recurring such as restructuring costs.

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

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+ Details

TRINET GROUP, INC. 10-Q