Insperity, Inc. (NYSE: NSP), a leading provider of human resources and business performance solutions for America’s best businesses, today reported results for the second quarter and six months ended June 30, 2013. For the second quarter, the company reported adjusted diluted earnings per share of $0.24, a 9.1% increase over the 2012 period. These earnings exclude costs of $0.10 per share arising from the previously reported non-cash impairment charge related to the company's minority interest in The Receivables Exchange. Adjusted net income of $6.2 million excludes $2.7 million of costs related to the impairment. In accordance with generally accepted accounting principles ("GAAP"), net income for the second quarter of 2013 was $3.5 million, or $0.14 per diluted share. “We are pleased with these strong second quarter financial results achieved while growing the number of Business Performance Advisors by 20% over the first quarter,” said Paul J. Sarvadi, Insperity chairman and chief executive officer. “Corresponding sales activity is ramping up commensurately, including leads, opportunities to bid and sales of business performance solutions in our adjacent businesses. These activities lay the groundwork for a strong fall selling season and accelerating growth into 2014.” Second Quarter Results Revenues for the second quarter of 2013 increased 5.4% over the second quarter of 2012 due to a 2.0% increase in the average number of worksite employees paid per month and a 3.4% increase in revenues per worksite employee per month. Gross profit increased 12.0% over the second quarter of 2012 to $97.7 million. The average gross profit per worksite employee per month increased $23, or 9.8% to $257, compared to the second quarter of 2012. The primary driver of this increase was a lower deficit in the benefits costs center. Operating expenses increased 12.4% to $87.5 million compared to the second quarter of 2012. This increase included costs associated with the hiring of additional Business Performance Advisors, the implementation of the company's health care reform strategy, and the run rate from technology and personnel investments made in our Workforce Optimization TM solution and adjacent businesses over the past year. Operating expenses per worksite employee per month increased 10.0% to $230 in the 2013 quarter compared to $209 in the 2012 quarter. Other non-operational expenses totaling $2.7 million included a non-cash impairment charge related to the company's minority investment in The Receivables Exchange.