CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands		Sep. 30, 2022	Dec. 31, 2021
Current Assets:
Cash and cash equivalents		$ 22,608	$ 58,192
Restricted cash		0	18,609
Accounts receivable, net		22,626	22,761
Inventories		2,762	2,928
Due from related parties		21	40
Prepaid expenses and other current assets		4,077	4,217
Total current assets		52,094	106,747
Property and equipment, net		20,075	56,072
Intangible assets, net		56,474	115,313
Goodwill		195,028	284,268
Equity investment		21,200	0
Deferred tax assets		83	0
Other assets		454	6,907
Total assets		345,408	569,307
Current Liabilities:
Accounts payable		16,393	13,604
Accrued expenses		41,238	36,084
Deferred revenues		4,407	2,649
Due to related party		209	47
Income taxes payable		229	739
Related-party debt, current		403	657
Debt, current		10	22,093
Forward share purchase liability		0	18,051
Other liabilities, current		3,758	2,780
Total current liabilities		66,647	96,704
Related-party debt, noncurrent		343	331
Debt, noncurrent		143,303	98,417
Deferred tax liabilities		0	28,281
Warrant liabilities, noncurrent		61	252
Derivative liability, noncurrent		692	7,977
Other liabilities, noncurrent		2,880	3,502
Total liabilities		213,926	235,464
Commitments and Contingencies (Note 11)
Stockholders’ Equity:
Common stock		2	1
Additional paid-in capital		686,518	665,474
Treasury stock, at cost		(17,000)	0
Accumulated deficit		(538,854)	(343,209)
Accumulated other comprehensive loss		0	(3,802)
Total UpHealth, Inc., stockholders’ equity		130,666	318,464
Noncontrolling interests		816	15,379
Total stockholders’ equity	[1]	131,482	333,843
Total liabilities and stockholders’ equity		$ 345,408	$ 569,307

[1] Amounts as of September 30, 2022 and before that date differ from those published in our prior condensed consolidated financial statements as they were retrospectively adjusted as a result of the Reverse Stock Split (as described below in Note 1, Organization and Business). Specifically, the number of common shares outstanding during periods before the Reverse Stock Split are divided by the exchange ratio of 10:1, such that each ten shares of common stock were combined and reconstituted into one share of common stock effective December 8, 2022.