Summary of Significant Accounting Policies (Tables)

3 Months Ended

Mar. 31, 2023

Accounting Policies [Abstract]

Schedule of Error Corrections and Prior Period Adjustments

Certain prior period amounts have been reclassified to conform to the current year presentation as shown below:

	Three Months Ended March 31, 2022
	As Reported		Reclassifications		As Adjusted
Revenues:
Services	$	25,686	$	—	$	25,686
Licenses and subscriptions	1,781		—		1,781
Products	8,505		—		8,505
Total revenues	35,972		—		35,972
Costs of revenues:
Services	14,445		1,313		15,758
License and subscriptions	233		—		233
Products	5,990		—		5,990
Total costs of revenues	20,668		1,313		21,981
Gross profit	15,304		(1,313)		13,991
Operating expenses:
Sales and marketing	2,726		708		3,434
Research and development	1,587		171		1,758
General and administrative	13,659		(2,192)		11,467
Depreciation and amortization	5,236		—		5,236
Stock-based compensation	1,374		—		1,374
Lease abandonment expenses	75		—		75
Goodwill and intangible asset impairment	6,174		—		6,174
Acquisition, integration, and transformation costs	2,384		—		2,384
Total operating expenses	33,215		(1,313)		31,902
Loss from operations	(17,911)		—		(17,911)
Other expense:
Interest expense	(6,995)		—		(6,995)
Gain on fair value of derivative liability	4,829		—		4,829
Gain on fair value of warrant liabilities	95		—		95
Other expense, net, including interest income	(16)		—		(16)
Total other expense	(2,087)		—		(2,087)
Loss before income tax benefit	(19,998)		—		(19,998)
Income tax benefit	2,293		—		2,293
Net loss	(17,705)		—		(17,705)
Less: net loss attributable to noncontrolling interests	(260)		—		(260)
Net loss attributable to UpHealth, Inc.	$	(17,445)	$	—	$	(17,445)