XML 38 R30.htm IDEA: XBRL DOCUMENT
v3.25.2

Business Combinations and Goodwill (Tables) | 6 Months Ended
--- | ---
Jun. 30, 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 |  |  | 100,334 |
Other receivables |  |  | 36,667 |
Prepaid expenses and other current assets |  |  | 357 |
Intangible assets |  |  | 14,200 |
Goodwill |  |  | 9,976 |
Investments in other entities – equity method |  |  | 2,846 |
Total assets acquired |  | $ | 168,936 |
Liabilities: |  |  |
Accounts payable and accrued expenses |  | $ | 67,027 |
Medical liabilities |  |  | 54,449 |
Non-controlling interest |  |  | (78 | )
Total liabilities assumed |  | $ | 121,398 |
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 June 30, |  |  | Six Months Ended June 30, |
(in thousands, except per share amounts) |  | 2024 |  |  | 2024 |
Total revenue |  | $ | 693,823 |  |  | $ | 1,372,463 |
Net income attributable to Astrana Health, Inc. |  | $ | 9,875 |  |  | $ | 29,045 |
Net income per share – basic |  | $ | 0.21 |  |  | $ | 0.61 |
Net income per share – diluted |  | $ | 0.21 |  |  | $ | 0.61 |
Schedule of Change in Carrying Value of Goodwill | The change in the carrying value of goodwill for the six months ended June 30, 2025 was as follows (in thousands):
|  | Amount |
Balance at January 1, 2025 |  | $ | 419,253 |
Adjustments |  |  | (2,336 | )
Balance at June 30, 2025 |  | $ | 416,917 |

X
- References No definition available. + Details
Name: | us-gaap_BusinessCombinationAndAssetAcquisitionAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of a material business combination completed during the period, including background, timing, and recognized assets and liabilities. This table does not include leveraged buyouts. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 50 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479328/805-10-50-3 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479328/805-10-50-2 + Details
Name: | us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of goodwill by reportable segment and in total which includes a rollforward schedule. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 55 -Paragraph 24 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482548/350-20-55-24 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482573/350-20-50-1 Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (h) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482573/350-20-50-1 Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482573/350-20-50-1 Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482573/350-20-50-1 Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482573/350-20-50-1 Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482573/350-20-50-1 Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (e) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482573/350-20-50-1 Reference 9: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482573/350-20-50-1 Reference 10: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (g) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482573/350-20-50-1 Reference 11: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1A -Publisher FASB -URI https://asc.fasb.org/1943274/2147482573/350-20-50-1A Reference 12: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482573/350-20-50-2 + Details
Name: | us-gaap_ScheduleOfGoodwillTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration