SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

3 Months Ended

Mar. 31, 2023

Accounting Policies [Abstract]

Schedule of Net Service Revenue by Payor Class

Net service revenue by payor class as a percentage of total net service revenue is as follows:

	For the Three-Month Periods Ended March 31,
	2023		2022
Home Health:
Medicare	39	%	41	%
Non-Medicare - Episodic-based	7	%	8	%
Non-Medicare - Non-episodic based	15	%	12	%
Hospice:
Medicare	33	%	34	%
Non-Medicare	2	%	2	%
Personal Care	3	%	3	%
High Acuity Care	1	%	< 1%
	100	%	100	%

Schedule of Cash Cash Equivalents and Restricted Cash

The following table summarizes the balances related to our cash, cash equivalents and restricted cash (amounts in millions):

	As of March 31, 2023		As of December 31, 2022
Cash and cash equivalents	$	49.4	$	40.5
Restricted cash	19.7		13.6
Cash, cash equivalents and restricted cash	$	69.1	$	54.1

Schedule of Fair Value of Financial Instruments

The following details our financial instruments where the carrying value and the fair value differ (amounts in millions):

	Fair Value at Reporting Date Using
Financial Instrument	Carrying Value as of March 31, 2023		Quoted Prices in Active Markets for Identical Items (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
Long-term obligations	$	383.3	$	—	$	374.7	$	—

Schedule of Weighted-Average Shares Outstanding

The following table sets forth, for the periods indicated, shares used in our computation of weighted-average shares outstanding, which are used to calculate our basic and diluted net income attributable to Amedisys, Inc. common stockholders (amounts in thousands):

	For the Three- Month Periods Ended March 31,
	2023	2022
Weighted average number of shares outstanding - basic	32,558	32,555
Effect of dilutive securities:
Stock options	13	65
Non-vested stock and stock units	72	146
Weighted average number of shares outstanding - diluted	32,643	32,766
Anti-dilutive securities	323	188