Summary of Significant Accounting Policies (Tables)

9 Months Ended

Sep. 30, 2023

Schedule of Error Corrections and Prior Period Adjustments

Certain prior period amounts have been reclassified on our unaudited condensed consolidated statements of operations to conform to the current year presentation as shown below:


	Three Months Ended September 30, 2022						Nine Months Ended September 30, 2022
	As Reported		Reclassifications		As Adjusted		As Reported		Reclassifications		As Adjusted
Revenues:
Services	$	27,600	$	—	$	27,600	$	81,382	$	—	$	81,382
Licenses and subscriptions	2,019		—		2,019		10,612		—		10,612
Products	9,047		—		9,047		26,312		—		26,312
Total revenues	38,666		—		38,666		118,306		—		118,306
Costs of revenues:
Services	13,440		1,473		14,913		42,647		4,256		46,903
License and subscriptions	463		—		463		913		—		913
Products	6,264		—		6,264		18,550		—		18,550
Total costs of revenues	20,167		1,473		21,640		62,110		4,256		66,366
Gross profit	18,499		(1,473)		17,026		56,196		(4,256)		51,940
Operating expenses:
Sales and marketing	4,771		(123)		4,648		10,983		638		11,621
Research and development	2,231		(56)		2,175		5,600		344		5,944
General and administrative	13,922		(1,294)		12,628		42,213		(5,238)		36,975
Depreciation and amortization	3,336		—		3,336		13,272		—		13,272
Stock-based compensation	2,126		—		2,126		4,588		—		4,588
Impairment of goodwill, intangible assets, and other long-lived assets	106,096		—		106,096		112,345		—		112,345
Acquisition, integration, and transformation costs	6,049		—		6,049		15,182		—		15,182
Total operating expenses	138,531		(1,473)		137,058		204,183		(4,256)		199,927
Loss from operations	(120,032)		—		(120,032)		(147,987)		—		(147,987)
Other income (expense):
Interest expense	(6,708)		—		(6,708)		(20,306)		—		(20,306)
Loss on deconsolidation of subsidiary	(37,708)		—		(37,708)		(37,708)		—		(37,708)
Gain (loss) on fair value of derivative liability	223		—		223		6,893		—		6,893
Loss on extinguishment of debt	(14,610)		—		(14,610)		(14,610)		—		(14,610)
Other income, net, including interest income	32		—		32		220		—		220
Total other income (expense)	(58,771)		—		(58,771)		(65,511)		—		(65,511)
Loss before income tax benefit	(178,803)		—		(178,803)		(213,498)		—		(213,498)
Income tax benefit	13,219		—		13,219		17,744		—		17,744
Net loss	(165,584)		—		(165,584)		(195,754)		—		(195,754)
Less: net income (loss) attributable to noncontrolling interests	178		—		178		(109)		—		(109)
Net loss attributable to UpHealth, Inc.	$	(165,762)	$	—	$	(165,762)	$	(195,645)	$	—	$	(195,645)