Using only standard commands, JSIPNExpire <Drive:>\Folder\ReportFile.txt produces the subject report.

JSIPNExpire.bat contains:

@echo off
if NOT "%1"
"" goto begin
:syntax
@echo Syntax: JSIPNExpire File 
goto end
:begin
setlocal
set file=%1
if exist %file% del /q %file%
for /f "Skip=4 Tokens=*" %%i in ('net users') do call :parse "%%i"
endlocal
goto end
:parse
set str=#%1#
set str=%str:#"=%
set str=%str:"#=%
if "%str%"
"The command completed successfully." goto end
set substr=%str:~0,25%#
set substr=%substr:  =%
set substr=%substr: #=%
set substr=%substr:#=%
if "%substr%"
"" goto end
set /a cnt=0
for /f "Tokens=*" %%i in ('net user "%substr%"') do call :parse1 "%%i"
set substr=%str:~25,25%#
set substr=%substr:  =%
set substr=%substr: #=%
set substr=%substr:#=%
if "%substr%"
"" goto end
set /a cnt=0
for /f "Tokens=*" %%i in ('net user "%substr%"') do call :parse1 "%%i"
set substr=%str:~50,25%#
set substr=%substr:  =%
set substr=%substr: #=%
set substr=%substr:#=%
if "%substr%"
"" goto end
set /a cnt=0
for /f "Tokens=*" %%i in ('net user "%substr%"') do call :parse1 "%%i"
goto end
:parse1
set /a cnt=%cnt% + 1
set ustr=%1
if %ustr%
"The command completed successfully." goto end
set ustr=%ustr:"=%
if %cnt% EQU 2 set fullname=%ustr:~29,99% & set actv="N"
if %cnt% EQU 6 goto active
if %cnt% EQU 9 goto never
goto end
:never
if %actv%
"N" goto end
if not "%ustr:~29,5%"
"Never" goto end
set substr=%substr:"=%
set substr=%substr%                                                        #
set substr=%substr:~0,22%
set fullname=%fullname:"=%
set fullname=%fullname%                                                    #
set fullname=%fullname:~0,30%
@echo %substr% %fullname% >> %file%
goto end
:active
if "%ustr:~29,2%"=="No" goto end
set actv="Y"
:end