Insperity, Inc. (NYSE: NSP), a leading provider of human resources and business performance solutions for America’s best businesses, today reported results for the third quarter and nine months ended September 30, 2013. Third Quarter Results For the third quarter, the company reported net income of $10.1 million and diluted earnings per share of $0.39. “In the third quarter we achieved our goal of ramping up the number of trained Business Performance Advisors and the corresponding sales activity is following,” said Paul J. Sarvadi, Insperity chairman and chief executive officer. “We are well positioned for strong year-end sales, which will contribute to worksite employee growth in 2014.” Revenues for the third quarter of 2013 increased 5.5% over the third quarter of 2012 due to a 1.7% increase in the average number of worksite employees paid per month and a 3.6% increase in revenues per worksite employee per month. Gross profit decreased 1.0% compared to the third quarter of 2012 to $97.4 million on a higher deficit in the benefits cost center. A high level of large health care claim activity led to a 2.7% decrease in the average gross profit per worksite employee per month compared to the third quarter of 2012. Operating expenses increased 1.3% over the third quarter of 2012 to $80.3 million. This increase included costs associated with the hiring of additional Business Performance Advisors and the company's health care reform strategy, partially offset by lower incentive compensation and general and administrative costs. Operating expenses per worksite employee per month decreased 0.5% to $207 in the 2013 quarter compared to $208 in the 2012 quarter. Year-to-Date Results For the nine months ended September 30, 2013, the company reported adjusted net income of $29.4 million and adjusted diluted earnings per share of $1.14. These earnings exclude costs of $2.7 million, or $0.10 per share associated with the impairment charge incurred in the second quarter related to the company's investment in The Receivables Exchange. On a GAAP basis, net income for the nine months ended September 30, 2013 was $26.7 million, or $1.04 per diluted share.