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v3.23.2

Restatement of Prior Financial Information (Tables) | 12 Months Ended
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Dec. 31, 2022
Accounting Changes and Error Corrections [Abstract] |
Schedule of Error Corrections and Prior Period Adjustments | The effect of the error corrections are as follows (in thousands, except per share amounts):
|  | December 31, 2022 |  | Adjustments |  | December 31, 2022 |  |
|  | As previously reported |  |  | As restated |
CONSOLIDATED BALANCE SHEETS |  |
Receivables, net |  | $ | 52,629 |  |  | $ | (2,998) |  |  | $ | 49,631 |  |  |
Income taxes receivable |  | $ | 4,015 |  |  | $ | (4,015) |  |  | $ | — |  |  |
Total current assets |  | $ | 435,138 |  |  | $ | (7,013) |  |  | $ | 428,125 |  |  |
Goodwill |  | $ | 275,675 |  |  | $ | (6,622) |  |  | $ | 269,053 |  |  |
Income taxes receivable, non-current |  | $ | — |  |  | $ | 15,943 |  |  | $ | 15,943 |  |  |
Total non-current assets |  | $ | 528,767 |  |  | $ | 9,321 |  |  | $ | 538,088 |  |  |
Total assets |  | $ | 963,905 |  |  | $ | 2,308 |  |  | $ | 966,213 |  |  |
Medical liabilities |  | $ | 84,253 |  |  | $ | (2,998) |  |  | $ | 81,255 |  |  |
Income taxes payable |  | $ | — |  |  | $ | 4,279 |  |  | $ | 4,279 |  |  |
Total current liabilities |  | $ | 147,329 |  |  | $ | 1,281 |  |  | $ | 148,610 |  |  |
Deferred tax liability |  | $ | 3,042 |  |  | $ | 11,175 |  |  | $ | 14,217 |  |  |
Total non-current liabilities |  | $ | 247,881 |  |  | $ | 11,175 |  |  | $ | 259,056 |  |  |
Total liabilities |  | $ | 395,210 |  |  | $ | 12,456 |  |  | $ | 407,666 |  |  |
Non-controlling interest in Allied Physicians of California, a Professional Medical Corporation ("APC") |  | $ | 13,682 |  |  | $ | 555 |  |  | $ | 14,237 |  |  |
Retained earnings |  | $ | 192,678 |  |  | $ | (10,261) |  |  | $ | 182,417 |  |  |
Non-controlling interest |  | $ | 2,191 |  |  | $ | (442) |  |  | $ | 1,749 |  |  |
Total stockholders' equity |  | $ | 555,013 |  |  | $ | (10,703) |  |  | $ | 544,310 |  |  |
|  | 2022 |  | Adjustments |  | 2022
|  | As previously reported |  |  | As restated
CONSOLIDATED STATEMENTS OF INCOME
Provision for income taxes |  | $ | 36,085 |  |  | $ | 4,790 |  |  | $ | 40,875 |
Net income |  | $ | 50,531 |  |  | $ | (4,790) |  |  | $ | 45,741 |
Net income attributable to noncontrolling interests |  | $ | 1,482 |  |  | $ | (912) |  |  | $ | 570 |
Net income attributable to Apollo Medical Holdings, Inc. |  | $ | 49,049 |  |  | $ | (3,878) |  |  | $ | 45,171 |
Earnings per share – basic |  | $ | 1.09 |  |  | $ | (0.09) |  |  | $ | 1.00 |
Earnings per share – diluted |  | $ | 1.08 |  |  | $ | (0.09) |  |  | $ | 0.99 |
|  | December 31, 2022 |  | Adjustments |  | December 31, 2022
|  | As previously reported |  |  | As restated
CONSOLIDATED STATEMENTS OF MEZZANINE AND STOCKHOLDERS’ EQUITY
Mezzanine Equity – Non-controlling Interest in APC - Net loss |  | $ | (2,725) |  |  | $ | (470) |  |  | $ | (3,195) |
Retained Earnings (Accumulated Deficit) - Net income |  | $ | 49,049 |  |  | $ | (3,878) |  |  | $ | 45,171 |
Non-controlling Interest – Net income |  | $ | 4,207 |  |  | $ | (442) |  |  | $ | 3,765 |
Mezzanine Equity – Non-controlling Interest in APC |  | $ | 13,682 |  |  | $ | 555 |  |  | $ | 14,237 |
Retained Earnings (Accumulated Deficit) |  | $ | 192,678 |  |  | $ | (10,261) |  |  | $ | 182,417 |
Non-controlling Interest |  | $ | 2,191 |  |  | $ | (442) |  |  | $ | 1,749 |
Stockholders’ Equity |  | $ | 555,013 |  |  | $ | (10,703) |  |  | $ | 544,310 |
|  | 2022 |  | Adjustments |  | 2022
|  | As previously reported |  |  | As restated
CONSOLIDATED STATEMENTS OF CASH FLOWS |  |  |  |  |  |
Net income |  | $ | 50,531 |  |  | $ | (4,790) |  |  | $ | 45,741 |
Deferred tax |  | $ | (7,681) |  |  | $ | (6,597) |  |  | $ | (14,278) |
Receivable, net |  | $ | (41,192) |  |  | $ | 2,998 |  |  | $ | (38,194) |
Medical liabilities |  | $ | 25,784 |  |  | $ | (2,998) |  |  | $ | 22,786 |
Income taxes payable/receivable |  | $ | (4,470) |  |  | $ | 11,387 |  |  | $ | 6,917 |
|  | December 31, 2021 |  | Adjustments |  | December 31, 2021 |  |
|  | As previously reported |  |  | As restated |
CONSOLIDATED BALANCE SHEETS |  |
Income taxes receivable |  | $ | — |  |  | $ | 5,678 |  |  | $ | 5,678 |  |  |
Total current assets |  | $ | 398,782 |  |  | $ | 5,678 |  |  | $ | 404,460 |  |  |
Goodwill |  | $ | 253,039 |  |  | $ | (6,623) |  |  | $ | 246,416 |  |  |
Income taxes receivable, non-current |  | $ | — |  |  | $ | 15,943 |  |  | $ | 15,943 |  |  |
Total non-current assets |  | $ | 453,581 |  |  | $ | 9,320 |  |  | $ | 462,901 |  |  |
Total assets |  | $ | 852,363 |  |  | $ | 14,998 |  |  | $ | 867,361 |  |  |
Income taxes payable |  | $ | 652 |  |  | $ | (652) |  |  | $ | — |  |  |
Total current liabilities |  | $ | 115,371 |  |  | $ | (652) |  |  | $ | 114,719 |  |  |
Deferred tax liability |  | $ | 9,127 |  |  | $ | 21,008 |  |  | $ | 30,135 |  |  |
Total non-current liabilities |  | $ | 220,992 |  |  | $ | 21,008 |  |  | $ | 242,000 |  |  |
Total liabilities |  | $ | 336,363 |  |  | $ | 20,356 |  |  | $ | 356,719 |  |  |
Non-controlling interest in Allied Physicians of California, a Professional Medical Corporation ("APC") |  | $ | 55,510 |  |  | $ | 1,025 |  |  | $ | 56,535 |  |  |
Retained earnings |  | $ | 143,629 |  |  | $ | (6,383) |  |  | $ | 137,246 |  |  |
Total stockholders’ equity |  | $ | 460,490 |  |  | $ | (6,383) |  |  | $ | 454,107 |  |  |
|  | 2021 |  | Adjustments |  | 2021
|  | As previously reported |  |  | As restated
CONSOLIDATED STATEMENTS OF INCOME
Provision for income taxes |  | $ | 28,454 |  |  | $ | 3,239 |  |  | $ | 31,693 |
Net income |  | $ | 49,294 |  |  | $ | (3,239) |  |  | $ | 46,055 |
Net loss attributable to noncontrolling interests |  | $ | (24,564) |  |  | $ | 1,696 |  |  | $ | (22,868) |
Net income attributable to Apollo Medical Holdings, Inc. |  | $ | 73,858 |  |  | $ | (4,935) |  |  | $ | 68,923 |
Earnings per share – basic |  | $ | 1.69 |  |  | $ | (0.12) |  |  | $ | 1.57 |
Earnings per share – diluted |  | $ | 1.63 |  |  | $ | (0.11) |  |  | $ | 1.52 |
|  | December 31, 2021 |  | Adjustments |  | December 31, 2021
|  | As previously reported |  |  | As restated
CONSOLIDATED STATEMENTS OF MEZZANINE AND STOCKHOLDERS’ EQUITY
Mezzanine Equity – Non-controlling Interest in APC - Net loss |  | $ | (27,331) |  |  | $ | 1,696 |  |  | $ | (25,635) |
Retained Earnings (Accumulated Deficit) - Net income |  | $ | 73,858 |  |  | $ | (4,935) |  |  | $ | 68,923 |
Mezzanine Equity – Non-controlling Interest in APC |  | $ | 55,510 |  |  | $ | 1,025 |  |  | $ | 56,535 |
Retained Earnings (Accumulated Deficit) |  | $ | 143,629 |  |  | $ | (6,383) |  |  | $ | 137,246 |
Stockholders’ Equity |  | $ | 460,490 |  |  | $ | (6,383) |  |  | $ | 454,107 |
|  | 2021 |  | Adjustments |  | 2021
|  | As previously reported |  |  | As restated
CONSOLIDATED STATEMENTS OF CASH FLOWS
Net income |  | $ | 49,294 |  |  | $ | (3,239) |  |  | $ | 46,055 |
Deferred tax |  | $ | (5,952) |  |  | $ | 13,623 |  |  | $ | 7,671 |
Income taxes payable/receivable |  | $ | (3,621) |  |  | $ | (10,384) |  |  | $ | (14,005) |
|  | 2020 |  | Adjustments |  | 2020 |  |
|  | As previously reported |  |  | As restated |
CONSOLIDATED STATEMENTS OF INCOME |  |
Provision for income taxes |  | $ | 56,107 |  |  | $ | 237 |  |  | $ | 56,344 |  |  |
Net income |  | $ | 122,320 |  |  | $ | (237) |  |  | $ | 122,083 |  |  |
Net income attributable to noncontrolling interests |  | $ | 84,454 |  |  | $ | (59) |  |  | $ | 84,395 |  |  |
Net income attributable to Apollo Medical Holdings, Inc. |  | $ | 37,866 |  |  | $ | (178) |  |  | $ | 37,688 |  |  |
Earnings per share – basic |  | $ | 1.04 |  |  | $ | (0.01) |  |  | $ | 1.03 |  |  |
Earnings per share – diluted |  | $ | 1.01 |  |  | $ | — |  |  | $ | 1.01 |  |  |
|  | December 31, 2020 |  | Adjustments |  | December 30, 2020
|  | As previously reported |  |  | As restated
CONSOLIDATED STATEMENTS OF MEZZANINE AND STOCKHOLDERS’ EQUITY
Mezzanine Equity – Non-controlling Interest in APC - Net income |  | $ | 83,621 |  |  | $ | (59) |  |  | $ | 83,562 |
Retained Earnings (Accumulated Deficit) - Net income |  | $ | 37,866 |  |  | $ | (178) |  |  | $ | 37,688 |
Mezzanine Equity – Non-controlling Interest in APC |  | $ | 114,237 |  |  | $ | (671) |  |  | $ | 113,566 |
Retained Earnings (Accumulated Deficit) |  | $ | 69,771 |  |  | $ | (1,448) |  |  | $ | 68,323 |
Stockholders’ Equity |  | $ | 330,911 |  |  | $ | (1,448) |  |  | $ | 329,463 |
|  | 2020 |  | Adjustments |  | 2020
|  | As previously reported |  |  | As restated
CONSOLIDATED STATEMENTS OF CASH FLOWS |  |  |  |  |  |
Net income |  | $ | 122,320 |  |  | $ | (237) |  |  | $ | 122,083 |
Deferred tax |  | $ | (6,620) |  |  | $ | 7,016 |  |  | $ | 396 |
Income taxes payable/receivable |  | $ | (304) |  |  | $ | (6,779) |  |  | $ | (7,083) |
The effect of the error corrections are as follows (in thousands, except per share amounts):
|  | March 31, 2022 |  | Adjustments |  | March 31, 2022
|  | As previously reported |  |  | As restated
CONSOLIDATED BALANCE SHEETS
Income taxes receivable |  | $ | — |  |  | $ | 1,007 |  |  | $ | 1,007 |
Total current assets |  | $ | 444,416 |  |  | $ | 1,007 |  |  | $ | 445,423 |
Goodwill |  | $ | 252,379 |  |  | $ | (6,622) |  |  | $ | 245,757 |
Income taxes receivable, non-current |  | $ | — |  |  | $ | 15,943 |  |  | $ | 15,943 |
Total non-current assets |  | $ | 467,915 |  |  | $ | 9,321 |  |  | $ | 477,236 |
Total assets |  | $ | 912,331 |  |  | $ | 10,328 |  |  | $ | 922,659 |
Income taxes payable |  | $ | 4,894 |  |  | $ | (4,894) |  |  | $ | — |
Total current liabilities |  | $ | 160,436 |  |  | $ | (4,894) |  |  | $ | 155,542 |
Deferred tax liability |  | $ | 9,686 |  |  | $ | 21,202 |  |  | $ | 30,888 |
Total non-current liabilities |  | $ | 220,223 |  |  | $ | 21,202 |  |  | $ | 241,425 |
Total liabilities |  | $ | 380,659 |  |  | $ | 16,308 |  |  | $ | 396,967 |
Non-controlling interest in Allied Physicians of California, a Professional Medical Corporation ("APC") |  | $ | 52,151 |  |  | $ | 903 |  |  | $ | 53,054 |
Retained earnings |  | $ | 157,893 |  |  | $ | (6,883) |  |  | $ | 151,010 |
Total stockholders’ equity |  | $ | 479,521 |  |  | $ | (6,883) |  |  | $ | 472,638 |
|  | Three months ended March 31, 2022 |  | Adjustments |  | Three months ended March 31, 2022
|  | As Previously Reported |  |  | As Restated
CONSOLIDATED STATEMENTS OF INCOME |  |  |  |  |  |
Provision for income taxes |  | $ | 6,195 |  |  | $ | 623 |  |  | $ | 6,818 |
Net income |  | $ | 12,073 |  |  | $ | (623) |  |  | $ | 11,450 |
Net loss attributable to noncontrolling interests |  | $ | (2,191) |  |  | $ | (123) |  |  | $ | (2,314) |
Net income attributable to Apollo Medical Holdings, Inc. |  | $ | 14,264 |  |  | $ | (500) |  |  | $ | 13,764 |
Earnings per share – basic |  | $ | 0.32 |  |  | $ | (0.01) |  |  | $ | 0.31 |
Earnings per share – diluted |  | $ | 0.31 |  |  | $ | (0.01) |  |  | $ | 0.30 |
|  | June 30, 2022 |  | Adjustments |  | June 30, 2022
|  | As previously reported |  |  | As restated
CONSOLIDATED BALANCE SHEETS
Income taxes receivable |  | $ | 12,639 |  |  | $ | 7,047 |  |  | $ | 19,686 |
Total current assets |  | $ | 461,038 |  |  | $ | 7,047 |  |  | $ | 468,085 |
Goodwill |  | $ | 253,310 |  |  | $ | (6,622) |  |  | $ | 246,688 |
Income taxes receivable, non-current |  | $ | — |  |  | $ | 15,943 |  |  | $ | 15,943 |
Total non-current assets |  | $ | 490,026 |  |  | $ | 9,321 |  |  | $ | 499,347 |
Total assets |  | $ | 951,064 |  |  | $ | 16,368 |  |  | $ | 967,432 |
Deferred tax liability |  | $ | 9,257 |  |  | $ | 21,663 |  |  | $ | 30,920 |
Total non-current liabilities |  | $ | 239,984 |  |  | $ | 21,663 |  |  | $ | 261,647 |
Total liabilities |  | $ | 425,222 |  |  | $ | 21,663 |  |  | $ | 446,885 |
Non-controlling interest in Allied Physicians of California, a Professional Medical Corporation ("APC") |  | $ | 39,997 |  |  | $ | 1,038 |  |  | $ | 41,035 |
Retained earnings |  | $ | 169,292 |  |  | $ | (6,333) |  |  | $ | 162,959 |
Total stockholders’ equity |  | $ | 485,845 |  |  | $ | (6,333) |  |  | $ | 479,512 |
|  | Three months ended June 30, 2022 |  | Adjustments |  | Three months ended June 30, 2022
|  | As Previously Reported |  |  | As Restated
CONSOLIDATED STATEMENTS OF INCOME |  |  |  |  |  |
Provision for income taxes |  | $ | 6,038 |  |  | $ | (686) |  |  | $ | 5,352 |
Net income |  | $ | 10,591 |  |  | $ | 686 |  |  | $ | 11,277 |
Net loss attributable to noncontrolling interests |  | $ | (808) |  |  | $ | 135 |  |  | $ | (673) |
Net income attributable to Apollo Medical Holdings, Inc. |  | $ | 11,399 |  |  | $ | 551 |  |  | $ | 11,950 |
Earnings per share – basic |  | $ | 0.25 |  |  | $ | 0.02 |  |  | $ | 0.27 |
Earnings per share – diluted |  | $ | 0.25 |  |  | $ | 0.01 |  |  | $ | 0.26 |
|  | September 30, 2022 |  | Adjustments |  | September 30, 2022
|  | As previously reported |  |  | As restated
CONSOLIDATED BALANCE SHEETS
Income taxes receivable |  | $ | 12,224 |  |  | $ | 2,169 |  |  | $ | 14,393 |
Total current assets |  | $ | 443,616 |  |  | $ | 2,169 |  |  | $ | 445,785 |
Goodwill |  | $ | 257,482 |  |  | $ | (6,622) |  |  | $ | 250,860 |
Income taxes receivable, non-current |  | $ | — |  |  | $ | 15,943 |  |  | $ | 15,943 |
Total non-current assets |  | $ | 499,790 |  |  | $ | 9,321 |  |  | $ | 509,111 |
Total assets |  | $ | 943,406 |  |  | $ | 11,490 |  |  | $ | 954,896 |
Deferred tax liability |  | $ | 4,701 |  |  | $ | 20,284 |  |  | $ | 24,985 |
Total non-current liabilities |  | $ | 233,889 |  |  | $ | 20,284 |  |  | $ | 254,173 |
Total liabilities |  | $ | 390,080 |  |  | $ | 20,284 |  |  | $ | 410,364 |
Non-controlling interest in Allied Physicians of California, a Professional Medical Corporation ("APC") |  | $ | 39,820 |  |  | $ | 338 |  |  | $ | 40,158 |
Retained earnings |  | $ | 195,278 |  |  | $ | (9,132) |  |  | $ | 186,146 |
Total stockholders’ equity |  | $ | 513,506 |  |  | $ | (9,132) |  |  | $ | 504,374 |
|  | Three months ended September 30, 2022 |  | Adjustments |  | Three months ended September 30, 2022
|  | As Previously Reported |  |  | As Restated
CONSOLIDATED STATEMENTS OF INCOME |  |  |  |  |  |
Provision for income taxes |  | $ | 13,867 |  |  | $ | 3,499 |  |  | $ | 17,366 |
Net income |  | $ | 27,396 |  |  | $ | (3,499) |  |  | $ | 23,897 |
Net income attributable to noncontrolling interests |  | $ | 1,410 |  |  | $ | (698) |  |  | $ | 712 |
Net income attributable to Apollo Medical Holdings, Inc. |  | $ | 25,986 |  |  | $ | (2,801) |  |  | $ | 23,185 |
Earnings per share – basic |  | $ | 0.58 |  |  | $ | (0.06) |  |  | $ | 0.52 |
Earnings per share – diluted |  | $ | 0.56 |  |  | $ | (0.06) |  |  | $ | 0.50 |
|  | Three months ended December 31, 2022 |  | Adjustments |  | Three months ended December 31, 2022
|  | As Previously Reported |  |  | As Restated
CONSOLIDATED STATEMENTS OF INCOME |  |  |  |  |  |
Provision for income taxes |  | $ | 9,984 |  |  | $ | 1,354 |  |  | $ | 11,338 |
Net income |  | $ | 471 |  |  | $ | (1,354) |  |  | $ | (883) |
Net income attributable to noncontrolling interests |  | $ | 3,071 |  |  | $ | (226) |  |  | $ | 2,845 |
Net loss attributable to Apollo Medical Holdings, Inc. |  | $ | (2,600) |  |  | $ | (1,128) |  |  | $ | (3,728) |
Earnings per share – basic |  | $ | (0.06) |  |  | $ | (0.02) |  |  | $ | (0.08) |
Earnings per share – diluted |  | $ | (0.06) |  |  | $ | (0.02) |  |  | $ | (0.08) |
|  | March 31, 2021 |  | Adjustments |  | March 31, 2021
|  | As previously reported |  |  | As restated
CONSOLIDATED BALANCE SHEETS
Goodwill |  | $ | 239,053 |  |  | $ | (6,622) |  |  | $ | 232,431 |
Income taxes receivable, non-current |  | $ | — |  |  | $ | 6,483 |  |  | $ | 6,483 |
Total non-current assets |  | $ | 473,005 |  |  | $ | (139) |  |  | $ | 472,866 |
Total assets |  | $ | 843,280 |  |  | $ | (139) |  |  | $ | 843,141 |
Income taxes payable |  | $ | 12,059 |  |  | $ | (3,794) |  |  | $ | 8,265 |
Total current liabilities |  | $ | 126,347 |  |  | $ | (3,794) |  |  | $ | 122,553 |
Deferred tax liability |  | $ | 10,038 |  |  | $ | 7,345 |  |  | $ | 17,383 |
Total non-current liabilities |  | $ | 252,399 |  |  | $ | 7,345 |  |  | $ | 259,744 |
Total liabilities |  | $ | 378,746 |  |  | $ | 3,551 |  |  | $ | 382,297 |
Non-controlling interest in Allied Physicians of California, a Professional Medical Corporation ("APC") |  | $ | 114,847 |  |  | $ | (1,051) |  |  | $ | 113,796 |
Retained earnings |  | $ | 82,922 |  |  | $ | (2,639) |  |  | $ | 80,283 |
Total stockholders’ equity |  | $ | 349,687 |  |  | $ | (2,639) |  |  | $ | 347,048 |
|  | Three months ended March 31, 2021 |  | Adjustments |  | Three months ended March 31, 2021
|  | As Previously Reported |  |  | As Restated
CONSOLIDATED STATEMENTS OF INCOME |  |  |  |  |  |
Provision for income taxes |  | $ | 6,776 |  |  | $ | 1,291 |  |  | $ | 8,067 |
Net income |  | $ | 14,458 |  |  | $ | (1,291) |  |  | $ | 13,167 |
Net income attributable to noncontrolling interests |  | $ | 1,307 |  |  | $ | (292) |  |  | $ | 1,015 |
Net income attributable to Apollo Medical Holdings, Inc. |  | $ | 13,151 |  |  | $ | (999) |  |  | $ | 12,152 |
Earnings per share – basic |  | $ | 0.31 |  |  | $ | (0.02) |  |  | $ | 0.29 |
Earnings per share – diluted |  | $ | 0.30 |  |  | $ | (0.02) |  |  | $ | 0.28 |
|  | June 30, 2021 |  | Adjustments |  | June 30, 2021
|  | As previously reported |  |  | As restated
CONSOLIDATED BALANCE SHEETS
Income taxes receivable |  | $ | — |  |  | $ | 1,426 |  |  | $ | 1,426 |
Total current assets |  | $ | 470,550 |  |  | $ | 1,426 |  |  | $ | 471,976 |
Goodwill |  | $ | 239,053 |  |  | $ | (6,622) |  |  | $ | 232,431 |
Income taxes receivable, non-current |  | $ | — |  |  | $ | 6,483 |  |  | $ | 6,483 |
Total non-current assets |  | $ | 423,880 |  |  | $ | (139) |  |  | $ | 423,741 |
Total assets |  | $ | 894,430 |  |  | $ | 1,287 |  |  | $ | 895,717 |
Income taxes payable |  | $ | 2,215 |  |  | $ | (2,215) |  |  | $ | — |
Total current liabilities |  | $ | 128,088 |  |  | $ | (2,215) |  |  | $ | 125,873 |
Deferred tax liability |  | $ | 21,242 |  |  | $ | 10,453 |  |  | $ | 31,695 |
Total non-current liabilities |  | $ | 219,904 |  |  | $ | 10,453 |  |  | $ | 230,357 |
Total liabilities |  | $ | 347,992 |  |  | $ | 8,238 |  |  | $ | 356,230 |
Non-controlling interest in Allied Physicians of California, a Professional Medical Corporation ("APC") |  | $ | 141,856 |  |  | $ | (1,742) |  |  | $ | 140,114 |
Retained earnings |  | $ | 95,580 |  |  | $ | (5,209) |  |  | $ | 90,371 |
Total stockholders’ equity |  | $ | 404,582 |  |  | $ | (5,209) |  |  | $ | 399,373 |
|  | Three months ended June 30, 2021 |  | Adjustments |  | Three months ended June 30, 2021
|  | As Previously Reported |  |  | As Restated
CONSOLIDATED STATEMENTS OF INCOME |  |  |  |  |  |
Provision for income taxes |  | $ | 24,920 |  |  | $ | 3,261 |  |  | $ | 28,181 |
Net income |  | $ | 59,530 |  |  | $ | (3,261) |  |  | $ | 56,269 |
Net income attributable to noncontrolling interests |  | $ | 46,872 |  |  | $ | (691) |  |  | $ | 46,181 |
Net income attributable to Apollo Medical Holdings, Inc. |  | $ | 12,658 |  |  | $ | (2,570) |  |  | $ | 10,088 |
Earnings per share – basic |  | $ | 0.29 |  |  | $ | (0.06) |  |  | $ | 0.23 |
Earnings per share – diluted |  | $ | 0.28 |  |  | $ | (0.06) |  |  | $ | 0.22 |
|  | September 30, 2021 |  | Adjustments |  | September 30, 2021
|  | As previously reported |  |  | As restated
CONSOLIDATED BALANCE SHEETS
Goodwill |  | $ | 243,353 |  |  | $ | (6,623) |  |  | $ | 236,730 |
Income taxes receivable, non-current |  | $ | — |  |  | $ | 6,483 |  |  | $ | 6,483 |
Total non-current assets |  | $ | 444,082 |  |  | $ | (140) |  |  | $ | 443,942 |
Total assets |  | $ | 871,294 |  |  | $ | (140) |  |  | $ | 871,154 |
Income taxes payable |  | $ | 4,024 |  |  | $ | (1,586) |  |  | $ | 2,438 |
Total current liabilities |  | $ | 116,759 |  |  | $ | (1,586) |  |  | $ | 115,173 |
Deferred tax liability |  | $ | 19,592 |  |  | $ | 8,241 |  |  | $ | 27,833 |
Total non-current liabilities |  | $ | 222,714 |  |  | $ | 8,241 |  |  | $ | 230,955 |
Total liabilities |  | $ | 339,473 |  |  | $ | 6,655 |  |  | $ | 346,128 |
Non-controlling interest in Allied Physicians of California, a Professional Medical Corporation ("APC") |  | $ | 91,500 |  |  | $ | (1,711) |  |  | $ | 89,789 |
Retained earnings |  | $ | 129,859 |  |  | $ | (5,084) |  |  | $ | 124,775 |
Total stockholders’ equity |  | $ | 440,321 |  |  | $ | (5,084) |  |  | $ | 435,237 |
|  | Three months ended September 30, 2021 |  | Adjustments |  | Three months ended September 30, 2021
|  | As Previously Reported |  |  | As Restated
CONSOLIDATED STATEMENTS OF INCOME |  |  |  |  |  |
Benefit from income taxes |  | $ | (120) |  |  | $ | (156) |  |  | $ | (276) |
Net loss |  | $ | (5,385) |  |  | $ | 156 |  |  | $ | (5,229) |
Net loss attributable to noncontrolling interests |  | $ | (39,664) |  |  | $ | 31 |  |  | $ | (39,633) |
Net income attributable to Apollo Medical Holdings, Inc. |  | $ | 34,279 |  |  | $ | 125 |  |  | $ | 34,404 |
Earnings per share – basic |  | $ | 0.77 |  |  | $ | — |  |  | $ | 0.77 |
Earnings per share – diluted |  | $ | 0.74 |  |  | $ | — |  |  | $ | 0.74 |
|  | Three months ended December 31, 2021 |  | Adjustments |  | Three months ended December 31, 2021
|  | As Previously Reported |  |  | As Restated
CONSOLIDATED STATEMENTS OF INCOME |  |  |  |  |  |
Benefit from income taxes |  | $ | (3,121) |  |  | $ | (1,157) |  |  | $ | (4,278) |
Net loss |  | $ | (19,309) |  |  | $ | 1,157 |  |  | $ | (18,152) |
Net loss attributable to noncontrolling interests |  | $ | (33,079) |  |  | $ | 2,648 |  |  | $ | (30,431) |
Net income attributable to Apollo Medical Holdings, Inc. |  | $ | 13,770 |  |  | $ | (1,491) |  |  | $ | 12,279 |
Earnings per share – basic |  | $ | 0.31 |  |  | $ | (0.03) |  |  | $ | 0.28 |
Earnings per share – diluted |  | $ | 0.30 |  |  | $ | (0.03) |  |  | $ | 0.27 |

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