Note 14 - Condensed Consolidating Financial Information of Guarantor Subsidiaries (Tables)

12 Months Ended

Dec. 31, 2013

Condensed Consolidating Financial Information Of Guarantor Subsidiaries [Abstract]

Condensed Income Statement [Table Text Block]

	Guarantor Subsidiaries			Non-Guarantor Subsidiaries			ExamWorks Group, Inc. (Parent Corporation)			Consolidation and Elimination Entries		Consolidated Totals
Revenues	$	298,056		$	99,804		$	—		$	—	$	397,860
Costs and expenses:
Costs of revenues		203,651			58,591			—			—		262,242
Selling, general and administrative expenses		55,139			28,994			—			—		84,133
Depreciation and amortization		34,081			13,358			—			—		47,439
Total costs and expenses		292,871			100,943			—			—		393,814
Income (loss) from operations		5,185			(1,139	)		—			—		4,046
Interest and other expenses, net		14,148			2,313			—			—		16,461
Loss before income taxes		(8,963	)		(3,452	)		—			—		(12,415	)
Provision (benefit) for income taxes		(5,331	)		1,249			—			—		(4,082	)
Net loss before earnings of consolidated subsidiaries	$	(3,632	)	$	(4,701	)	$	—		$	—	$	(8,333	)
Net income (loss) of consolidated subsidiaries		(4,701	)		—			(4,701	)		9,402		—
Net income (loss)	$	(8,333	)	$	(4,701	)	$	(4,701	)	$	9,402	$	(8,333	)

	Guarantor Subsidiaries			Non-Guarantor Subsidiaries			ExamWorks Group, Inc. (Parent Corporation)			Consolidation and Elimination Entries		Consolidated Totals
Revenues	$	340,200		$	181,037		$	—		$	—	$	521,237
Costs and expenses:
Costs of revenues		241,281			102,770			—			—		344,051
Selling, general and administrative expenses		60,255			53,255			—			—		113,510
Depreciation and amortization		34,339			24,212			—			—		58,551
Total costs and expenses		335,875			180,237			—			—		516,112
Income from operations		4,325			800			—			—		5,125
Interest and other expenses, net		24,411			3,640			—			—		28,051
Loss before income taxes		(20,086	)		(2,840	)		—			—		(22,926	)
Provision (benefit) for income taxes		(10,320	)		2,333			—			—		(7,987	)
Net loss before earnings of consolidated subsidiaries	$	(9,766	)	$	(5,173	)	$	—		$	—	$	(14,939	)
Net income (loss) of consolidated subsidiaries		(5,173	)		—			(5,173	)		10,346		—
Net income (loss)	$	(14,939	)	$	(5,173	)	$	(5,173	)	$	10,346	$	(14,939	)

	Guarantor Subsidiaries			Non-Guarantor Subsidiaries			ExamWorks Group, Inc. (Parent Corporation)			Consolidation and Elimination Entries		Consolidated Totals
Revenues	$	374,817		$	241,199		$	—		$	—	$	616,016
Costs and expenses:
Costs of revenues		264,999			140,330			—			—		405,329
Selling, general and administrative expenses		70,681			63,189			—			—		133,870
Depreciation and amortization		31,787			30,961			—			—		62,748
Total costs and expenses		367,467			234,480			—			—		601,947
Income from operations		7,350			6,719			—			—		14,069
Interest and other expenses, net		22,107			7,534			—			—		29,641
Loss before income taxes		(14,757	)		(815	)		—			—		(15,572	)
Provision (benefit) for income taxes		(11,540	)		6,184			—			—		(5,356	)
Net loss before earnings of consolidated subsidiaries	$	(3,217	)	$	(6,999	)	$	—		$	—	$	(10,216	)
Net income (loss) of consolidated subsidiaries		(6,999	)		—			(6,999	)		13,998		—
Net income (loss)	$	(10,216	)	$	(6,999	)	$	(6,999	)	$	13,998	$	(10,216	)

Condensed Balance Sheet [Table Text Block]

	Guarantor Subsidiaries		Non-Guarantor Subsidiaries		ExamWorks Group, Inc. (Parent Corporation)		Consolidation and Elimination Entries			Consolidated Totals
Assets
Current assets:
Cash and cash equivalents	$	4,125	$	4,502	$	—	$	—		$	8,627
Accounts receivable, net		43,939		100,737		—		—			144,676
Other receivables		17		4		—		—			21
Intercompany receivable		12,799		—		10,918		(23,717	)		—
Prepaid expenses		2,723		2,613		—		—			5,336
Deferred tax assets		37		—		—		(21	)		16
Other current assets		—		1,213		—		—			1,213
Total current assets		63,640		109,069		10,918		(23,738	)		159,889
Property, equipment and leasehold improvements, net		8,339		1,994		—		—			10,333
Investment in subsidiaries		224,033		—		435,248		(659,281	)		—
Intercompany notes receivable		175,182		—		175,182		(350,364	)		—
Goodwill		258,890		111,253		—		—			370,143
Intangible assets, net		62,420		90,476		—		—			152,896
Long-term accounts receivable, less current portion		—		31,708		—		—			31,708
Deferred tax assets, noncurrent		61		4,112		—		—			4,173
Deferred financing costs, net		10,258		—		10,258		(10,258	)		10,258
Other assets		495		606		—		—			1,101
Total assets	$	803,318	$	349,218	$	631,606	$	(1,043,641	)	$	740,501
Liabilities and Stockholders’ Equity (Deficit)
Current liabilities:
Accounts payable	$	14,756	$	32,184	$	—	$	—		$	46,940
Intercompany payable		10,918		12,799		—		(23,717	)		—
Accrued expenses		8,067		27,928		—		—			35,995
Accrued interest expense		—		—		10,918		—			10,918
Deferred revenue		103		3,848		—		—			3,951
Current portion of subordinated unsecured notes payable		275		—		—		—			275
Deferred tax liability		—		21		—		(21	)		—
Current portion of contingent earnout obligation		91		—		—		—			91
Current portion of working capital facilities		—		5,983		—		—			5,983
Other current liabilities		2,226		3,747		—		—			5,973
Total current liabilities		36,436		86,510		10,918		(23,738	)		110,126
Senior unsecured notes payable		—		—		250,000		—			250,000
Senior secured revolving credit facility and working capital facilities, less current portion		—		28,476		99,926		—			128,402
Intercompany notes payable		175,182		175,182		—		(350,364	)		—
Long-term subordinated unsecured notes payable, less current portion		300		—		—		—			300
Other long-term liabilities		1,493		6,032		—		—			7,525
Total liabilities		213,411		296,200		360,844		(374,102	)		496,353
Commitments and contingencies
Stockholders’ equity (deficit)		589,907		53,018		270,762		(669,539	)		244,148
Total liabilities and stockholders' equity (deficit)	$	803,318	$	349,218	$	631,606	$	(1,043,641	)	$	740,501

	Guarantor Subsidiaries		Non-Guarantor Subsidiaries		ExamWorks Group, Inc. (Parent Corporation)		Consolidation and Elimination Entries			Consolidated Totals
Assets
Current assets:
Cash and cash equivalents	$	760	$	12,069	$	—	$	—		$	12,829
Accounts receivable, net		46,828		123,077		—		—			169,905
Other receivables		—		—		—		—			—
Intercompany receivable		19,120		—		10,431		(29,551	)		—
Prepaid expenses		2,889		2,896		—		—			5,785
Deferred tax assets		437		—		—		(4	)		433
Other current assets		61		1,237		—		—			1,298
Total current assets		70,095		139,279		10,431		(29,555	)		190,250
Property, equipment and leasehold improvements, net		6,760		4,190		—		—			10,950
Investment in subsidiaries		217,034		—		414,802		(631,836	)		—
Intercompany notes receivable		174,826		—		174,826		(349,652	)		—
Goodwill		259,316		109,996		—		—			369,312
Intangible assets, net		37,172		57,692		—		—			94,864
Long-term accounts receivable, less current portion		—		35,952		—		—			35,952
Deferred tax assets, noncurrent		15,470		6,021		—		—			21,491
Deferred financing costs, net		8,100		93		8,100		(8,100	)		8,193
Other assets		497		1,004		—		—			1,501
Total assets	$	789,270	$	354,227	$	608,159	$	(1,019,143	)	$	732,513
Liabilities and Stockholders’ Equity (Deficit)
Current liabilities:
Accounts payable	$	17,524	$	35,148	$	—	$	—		$	52,672
Intercompany payable		10,431		19,120		—		(29,551	)		—
Accrued expenses		10,839		27,609		—		—			38,448
Accrued interest expense		—		—		10,431		—			10,431
Deferred revenue		100		5,695		—		—			5,795
Current portion of subordinated unsecured notes payable		318		—		—		—			318
Deferred tax liability		—		4		—		(4	)		—
Current portion of contingent earnout obligation		—		2,032		—		—			2,032
Current portion of working capital facilities		—		—		—		—			—
Other current liabilities		2,116		4,322		—		—			6,438
Total current liabilities		41,328		93,930		10,431		(29,555	)		116,134
Senior unsecured notes payable		—		—		250,000		—			250,000
Senior secured revolving credit facility and working capital facilities, less current portion		—		37,943		45,027		—			82,970
Intercompany notes payable		174,826		174,826		—		(349,652	)		—
Long-term subordinated unsecured notes payable, less current portion		—		—		—		—			—
Long-term contingent earnout obligation, less current portion		—		2,373		—		—			2,373
Deferred tax liability, noncurrent		—		—		—		—			—
Other long-term liabilities		1,791		6,374		—		—			8,165
Total liabilities		217,945		315,446		305,458		(379,207	)		459,642
Commitments and contingencies
Stockholders’ equity (deficit)		571,325		38,781		302,701		(639,936	)		272,871
Total liabilities and stockholders' equity (deficit)	$	789,270	$	354,227	$	608,159	$	(1,019,143	)	$	732,513

Condensed Cash Flow Statement [Table Text Block]

	Guarantor Subsidiaries			Non-Guarantor Subsidiaries			ExamWorks Group, Inc. (Parent Corporation)			Consolidation and Elimination Entries		Consolidated Totals
Net cash provided by operating activities	$	33,994		$	5,549		$	—		$	—	$	39,543
Investing activities:
Cash paid for acquisitions, net		(212,139	)		(110,109	)		—			—		(322,248	)
Purchases of equipment and leasehold improvements, net		(6,048	)		(808	)		—			—		(6,856	)
Working capital and other settlements for acquisitions		(5,007	)		(1,703	)		—			—		(6,710	)
Intercompany investments and other		—			—			—			—		—
Net cash used in investing activities		(223,194	)		(112,620	)		—			—		(335,814	)
Financing activities:
Borrowings under senior secured revolving credit facility		—			—			278,000			—		278,000
Borrowings under senior unsecured notes payable		—			—			250,000			—		250,000
Proceeds from the exercise of options and warrants					—			2,292					2,292
Borrowings (repayments) under working capital facilities					35,621			—					35,621
Purchases of stock for treasury					—			(9,421	)				(9,421	)
Payment of deferred financing costs					—			(9,746	)				(9,746	)
Repayment of subordinated unsecured notes payable		(2,421	)		—			—			—		(2,421	)
Repayment under senior secured revolving credit facility		—			—			(273,000	)		—		(273,000	)
Intercompany notes and investments and other		166,473			71,212			(238,125	)		—		(440	)
Net cash provided by financing activities		164,052			106,833			—			—		270,885
Exchange rate impact on cash and cash equivalents		—			178			—			—		178
Net decrease in cash and cash equivalents		(25,148	)		(60	)		—			—		(25,208	)
Cash and cash equivalents, beginning of year		31,192			2,432			—			—		33,624
Cash and cash equivalents, end of year	$	6,044		$	2,372		$	—		$	—	$	8,416

	Guarantor Subsidiaries			Non-Guarantor Subsidiaries			ExamWorks Group, Inc. (Parent Corporation)			Consolidation and Elimination Entries		Consolidated Totals
Net cash provided by operating activities	$	18,131		$	6,646		$	—		$	—	$	24,777
Investing activities:
Cash paid for acquisitions, net		(12,378	)		(96,592	)		—			—		(108,970	)
Purchases of equipment and leasehold improvements, net		(5,071	)		(770	)		—			—		(5,841	)
Working capital and other settlements for acquisitions		(857	)		1,284			—			—		427
Intercompany investments and other					—						—		—
Net cash used in investing activities		(18,306	)		(96,078	)		—			—		(114,384	)
Financing activities:
Borrowings under senior secured revolving credit facility		—			—			170,640			—		170,640
Proceeds from the exercise of options and warrants					—			2,258					2,258
Excess tax benefit related to share-based compensation					—			2,853					2,853
Net repayments of working capital facilities					(6,279	)		—					(6,279	)
Purchases of stock for treasury					—			(387	)				(387	)
Payment of deferred financing costs					—			(1,074	)				(1,074	)
Repayment of subordinated unsecured notes payable		(2,193	)		—			—			—		(2,193	)
Repayment under senior secured revolving credit facility		—			—			(76,000	)		—		(76,000	)
Intercompany notes and investments and other		449			97,747			(98,290	)		—		(94	)
Net cash provided by (used in) financing activities		(1,744	)		91,468			—			—		89,724
Exchange rate impact on cash and cash equivalents		—			94			—			—		94
Net increase (decrease) in cash and cash equivalents		(1,919	)		2,130			—			—		211
Cash and cash equivalents, beginning of year		6,044			2,372			—			—		8,416
Cash and cash equivalents, end of year	$	4,125		$	4,502		$	—		$	—	$	8,627

	Guarantor Subsidiaries			Non-Guarantor Subsidiaries			ExamWorks Group, Inc. (Parent Corporation)			Consolidation and Elimination Entries		Consolidated Totals
Net cash provided by operating activities	$	23,963		$	12,392		$	—		$	—	$	36,355
Investing activities:
Cash paid for acquisitions, net		(592	)		(2,726	)		—			—		(3,318	)
Purchases of equipment and leasehold improvements, net		(3,197	)		(3,347	)		—			—		(6,544	)
Working capital and other settlements for acquisitions		(444	)		(125	)		—			—		(569	)
Proceeds from foreign currency net investment hedge		1,421			—			—			—		1,421
Other		(1,144	)		—			—			—		(1,144	)
Net cash used in investing activities		(3,956	)		(6,198	)		—			—		(10,154	)
Financing activities:
Borrowings under senior secured revolving credit facility		—			—			142,473			—		142,473
Proceeds from the exercise of options and warrants					—			24,261			—		24,261
Excess tax benefit related to share-based compensation					—			6,610			—		6,610
Net borrowings under working capital facilities					2,772			—			—		2,772
Payment of deferred financing costs					(116	)		(56	)		—		(172	)
Repayment of subordinated unsecured notes payable		(270	)		—			—			—		(270	)
Repayment under senior secured revolving credit facility		—			—			(196,746	)		—		(196,746	)
Intercompany notes and investments and other		(23,102	)		(356	)		23,458			—		—
Net cash provided by (used in) financing activities		(23,372	)		2,300			—			—		(21,072	)
Exchange rate impact on cash and cash equivalents		—			(927	)		—			—		(927	)
Net increase (decrease) in cash and cash equivalents		(3,365	)		7,567			—			—		4,202
Cash and cash equivalents, beginning of year		4,125			4,502			—			—		8,627
Cash and cash equivalents, end of year	$	760		$	12,069		$	—		$	—	$	12,829