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SEGMENT INFORMATION (Tables)
6 Months Ended
Jun. 30, 2021
Segment Reporting [Abstract]  
Schedule of Segment Reporting Information, by Segment
Presented in the tables below is revenue and Segment Adjusted EBITDA by reportable segment:
For the Three Months Ended
June 30, 2021
For the Six Months Ended
June 30, 2021
(in thousands)
Technology Enabled
Solutions
Advisory
Services
Technology Enabled
Solutions
Advisory
Services
Revenue$61,366 $13,882 $130,949 $26,931 
Segment Adjusted EBITDA$15,877 $5,264 $32,253 $8,602 

For the Three Months Ended
June 30, 2020
For the Six Months Ended
June 30, 2020
(in thousands)
Technology Enabled
Solutions
Advisory
Services
Technology Enabled
Solutions
Advisory
Services
Revenue$52,103 $9,459 $106,794 $19,511 
Segment Adjusted EBITDA$13,229 $1,588 $25,108 $2,269 
The following table presents a reconciliation of Segment Adjusted EBITDA to the condensed consolidated U.S. GAAP loss from continuing operations before income taxes:
(in thousands)For the Three Months Ended
June 30,
For the Six Months Ended
June 30,
2021202020212020
Technology Enabled Solutions Segment Adjusted EBITDA$15,877 $13,229 $32,253 $25,108 
Advisory Services Segment Adjusted EBITDA5,264 1,588 8,602 2,269 
Total$21,141 $14,817 $40,855 $27,377 
Unallocated(1)
$(2,873)$(1,857)$(4,991)$(4,324)
Adjustments to reconcile to U.S. GAAP loss from continuing operations before income taxes
Depreciation and amortization(7,823)(6,950)(15,194)(13,791)
Interest expense(6,394)(4,647)(11,861)(8,917)
Income tax provision5,166 1,537 6,173 2,800 
Cost of COVID-19(2)
(1,127)(3,654)(2,311)(4,518)
Sales and use tax(2,570)(1,720)(3,968)(3,455)
Non-cash stock compensation expense(1,083)(703)(2,073)(3,926)
Transaction related costs(1,556)(52)(2,642)(197)
Acquisition bonus expense – HealthScape and Pareto acquisition(96)(513)(289)(994)
Loss on extinguishment of debt(5,015)— (5,015)— 
Director and officer prior act liability insurance policy(3)
(7,861)— (7,861)— 
Other(4)
(3,052)(2,285)(4,900)(3,009)
Loss from continuing operations$(13,143)$(6,027)$(14,077)$(12,954)
________________________
(1)Represents certain corporate costs associated with the executive compensation, legal, accounting, finance and other costs not specifically attributable to the segments.
(2)Expenses incurred due to the COVID-19 pandemic are primarily related to higher pricing from vendors due to supply chain disruptions and product shortages and higher employee costs due to hazard pay for our employees.
(3)In connection with the IPO, we made a $7.9 million one-time payment on a 3-year director and officer prior act liability insurance policy. We deemed this policy to be a retroactive insurance policy and in accordance with ASC 720-20-25, “Retrospective Contracts”, we expensed the premium of $7.9 million in June 2021.
(4)These adjustments include individual adjustments related to fees associated with obtaining the incremental loans, management fees, management service agreement termination fee, board of director related fees, and consulting costs for the selection of ERP solution.