SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

9 Months Ended

Sep. 30, 2024

Accounting Policies [Abstract]

Schedule Of Revenue Sources Health Care Organization Table Text Block

Net service revenue by payor class as a percentage of total net service revenue for each of our operating segments, which are described in Note 8 - Segment Information, is as follows:

	For the Three-Month Periods Ended September 30,				For the Nine-Month Periods Ended September 30,
	2024		2023		2024		2023
Home Health:
Medicare	36	%	39	%	37	%	39	%
Non-Medicare - Episodic-based	8	%	7	%	8	%	8	%
Non-Medicare - Non-episodic based	19	%	17	%	19	%	15	%
Hospice:
Medicare	34	%	34	%	33	%	34	%
Non-Medicare	2	%	2	%	2	%	2	%
Personal Care (1)	—	%	—	%	—	%	1	%
High Acuity Care	1	%	1	%	1	%	1	%
	100	%	100	%	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 September 30, 2024		As of December 31, 2023
Cash and cash equivalents	$	245.5	$	126.5
Restricted cash	—		12.4
Cash, cash equivalents and restricted cash	$	245.5	$	138.9

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 September 30, 2024		Quoted Prices in Active Markets for Identical Items (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
$450.0 million Term Loan	$	355.0	$	—	$	348.1	$	—

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 (loss) attributable to Amedisys, Inc. common stockholders (amounts in thousands):

	For the Three- Month Periods Ended September 30,		For the Nine- Month Periods Ended September 30,
	2024	2023	2024	2023
Weighted average number of shares outstanding - basic	32,745	32,624	32,707	32,587
Effect of dilutive securities:
Stock options	12	10	10	—
Non-vested stock and stock units	378	197	303	—
Weighted average number of shares outstanding - diluted	33,135	32,831	33,020	32,587
Anti-dilutive securities	191	248	434	652