CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Current Assets:
Cash and cash equivalents	$ 67,877	$ 1,839
Restricted cash	435	530
Accounts receivable, net	49,015	6,703
Inventories	3,455	117
Due from related parties	37	0
Prepaid expenses and other current assets	8,771	3,501
Total current assets	129,590	12,690
Property and equipment, net	55,785	151
Intangible assets, net	119,955	27,782
Goodwill	581,814	164,194
Equity method investments	0	57,214
Deferred tax assets	0	335
Other assets	1,897	24
Total assets	889,041	262,390
Current Liabilities:
Accounts payable	10,065	2,680
Accrued expenses	34,718	8,482
Deferred revenue	5,348	397
Due to related party	56	70
Income taxes payable	916	673
Related-party long-term debt, current	670	39
Long-term debt, current	43,849	22,531
Derivative liability, current	1,633	0
Forward share purchase liability	17,577	0
Other current liabilities	1,048	0
Total current liabilities	115,880	34,872
Related-party long-term debt, noncurrent	0	381
Long-term debt, noncurrent	99,079	344
Deferred tax liabilities	31,059	6,072
Warrant liabilities, noncurrent	399	0
Derivative liability, noncurrent	10,305	0
Other long-term liabilities	3,399	0
Total liabilities	260,121	41,669
Commitments and Contingencies
Stockholders’ Equity:
Preferred stock, $0.0001 par value, 1,000 shares authorized; none issued or outstanding	0	0
Common stock, $0.0001 par value, 300,000 shares authorized; 117,800 issued and outstanding at September 30, 2021; 70,021 issued and outstanding at December 31, 2020	12	7
Additional paid-in capital	621,861	222,900
Accumulated deficit	(5,328)	(2,186)
Accumulated other comprehensive loss	(3,459)	0
Total UpHealth, Inc., stockholders’ equity	613,086	220,721
Noncontrolling interests	15,834	0
Total stockholders’ equity	628,920	220,721	[1]
Total liabilities and stockholders’ equity	$ 889,041	$ 262,390

[1] (1) Amounts as of March 31, 2021 and before that date differ from those published in prior consolidated financial statements as they were retrospectively adjusted as a result of the accounting for the Business Combinations (as defined below in Note 1). Specifically, the number of common shares outstanding during periods before the Business Combinations are computed on the basis of the number of common shares of UpHealth Holdings (accounting acquiror) during those periods multiplied by the exchange ratio established in the stock purchase agreement (1.00 UpHealth Holdings shares converted to 10.28 GigCapital2 shares). Common stock and additional paid-in capital were adjusted accordingly.