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Business Combinations and Goodwill (Tables) | 3 Months Ended
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Mar. 31, 2025
Business Combination and Asset Acquisition [Abstract] |
Schedule of Business Acquisitions, by Acquisition | The following table summarizes the purchase price allocation of the fair value of assets acquired and liabilities assumed at the acquisition date (in thousands):
|  | AHMS |
Total purchase consideration: |  |  |
Cash paid |  | $ | 63,935 |
Purchase price due from seller |  |  | (2,995 | )
|  | $ | 60,940 |
Assets: |  |  |
Cash and cash equivalents |  | $ | 33,950 |
Receivables |  |  | 11,007 |
Prepaid expenses and other current assets |  |  | 36 |
Intangible assets |  |  | 23,600 |
Goodwill |  |  | 25,571 |
Restricted cash |  |  | 300 |
Total assets acquired |  | $ | 94,464 |
Liabilities: |  |  |
Accounts payable and accrued expenses |  | $ | 13,001 |
Medical liabilities |  |  | 14,093 |
Deferred tax liability |  |  | 6,430 |
Total liabilities assumed |  | $ | 33,524 |
Total net assets acquired |  | $ | 60,940 |
The following table summarizes the purchase price allocation of the fair value of assets acquired and liabilities assumed at the acquisition date (in thousands):
|  | CHS |
Total purchase consideration: |  |  |
Cash paid |  | $ | 35,322 |
Purchase price due to seller |  |  | 6,944 |
Contingent consideration |  |  | 5,154 |
Common stock issued and replacement awards |  |  | 118 |
|  | $ | 47,538 |
Assets: |  |  |
Cash and cash equivalents |  | $ | 4,556 |
Receivables |  |  | 92,393 |
Other receivables |  |  | 44,336 |
Prepaid expenses and other current assets |  |  | 357 |
Intangible assets |  |  | 14,200 |
Goodwill |  |  | 9,444 |
Investments in other entities – equity method |  |  | 2,778 |
Total assets acquired |  | $ | 168,064 |
Liabilities: |  |  |
Accounts payable and accrued expenses |  | $ | 68,276 |
Medical liabilities |  |  | 52,328 |
Non-controlling interest |  |  | (78 | )
Total liabilities assumed |  | $ | 120,526 |
Total net assets acquired |  | $ | 47,538 |
Unaudited Pro Forma Financial Information The pro forma financial information in the table below presents the combined results of the Company and the acquisitions that occurred during the year ended 2024, as if the acquisitions had occurred on January 1, 2024. The pro forma information presented is shown for illustrative purposes only and is not necessarily indicative of future results of operations of the Company, or results of operations of the Company that would have actually occurred had the transactions been in effect for the periods presented.
|  | Three Months Ended March 31, |
(in thousands, except per share amounts) |  | 2024 |
Total revenue |  | $ | 678,640 |
Net income attributable to Astrana Health, Inc. |  | $ | 19,171 |
Net income per share – basic |  | $ | 0.41 |
Net income per share – diluted |  | $ | 0.40 |
Schedule of Change in Carrying Value of Goodwill | The change in the carrying value of goodwill for the three months ended March 31, 2025 was as follows (in thousands):
|  | Amount |
Balance at January 1, 2025 |  | $ | 419,253 |
Adjustments |  |  | (2,867 | )
Balance at March 31, 2025 |  | $ | 416,386 |

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