Insperity, Inc. (NYSE: NSP), a leading provider of human resources and business performance solutions for America’s best businesses, today reported results for the fourth quarter and year ended Dec. 31, 2013. For the fourth quarter, the company reported adjusted net income of $6.2 million and adjusted diluted earnings per share of $0.24. Adjusted net income excludes an after tax non-cash impairment charge of $2.9 million, or $0.11 per share, associated with a write-down of goodwill and intangibles related to a 2010 acquisition, partially offset by a $2.0 million, or $0.08 per share, tax credit. Reported fourth quarter net income and earnings per share were $5.3 million and $0.21, respectively. For the year ended Dec. 31, 2013, the company had adjusted diluted earnings per share of $1.39. Adjusted results exclude $0.22 per share related to non-cash impairments, partially offset by an $0.08 per share tax credit. Reported 2013 net income was $32.0 million, or $1.25 per share. “We are pleased with the increase in Business Performance Advisors and the outlook for growth acceleration in 2014 and beyond,” said Paul J. Sarvadi, Insperity chairman and chief executive officer. “We are well-positioned to capitalize on the opportunities provided by our adjacent business technology offerings and from the small business market disruption we expect over the next several years as a result of health care reform.” Fourth Quarter Results Revenues for the fourth quarter of 2013 increased 4.6% over the fourth quarter of 2012 due to a 1.1% increase in the average number of worksite employees paid per month and a 3.5% increase in revenues per worksite employee per month. Gross profit decreased 3.8% compared to the fourth quarter of 2012 to $90.0 million. This decline was primarily the result of a higher deficit in the benefits cost center, which was partially offset by a higher gross profit contribution from our adjacent businesses.