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Segment Reporting (Tables)

3 Months Ended

Mar. 31, 2022

Segment Reporting [Abstract]

Reconciliation of revenue from segments to consolidated

The following tables present our segment information (in thousands):

			Evolent Health Services						Clinical Solutions						Intersegment Eliminations						Subtotal						Corporate (1)						Consolidated Total
Revenue
For the Three Months Ended March 31, 2022
Total revenue			$	107,318					$	190,199					$	(460)					$	297,057					$	—					$	297,057
For the Three Months Ended March 31, 2021
Total revenue			$	85,286					$	130,223					$	(438)					$	215,071					$	—					$	215,071
			Evolent Health Services						Clinical Solutions						Subtotal						Corporate (1)						Consolidated Total
For the Three Months Ended March 31, 2022
Adjusted EBITDA			$	8,217					$	22,196					$	30,413					$	(6,158)					$	24,255
For the Three Months Ended March 31, 2021
Adjusted EBITDA			$	5,942					$	15,976					$	21,918					$	(7,011)					$	14,907

————————

(1)Corporate includes various finance, human resources, legal, executive and other corporate infrastructure expenses.

Reconciliation of Adjusted EBITDA to net loss

The following table presents our reconciliation of consolidated segments total Adjusted EBITDA to net loss attributable to common shareholders of Evolent Health, Inc. (in thousands):

			For the Three Months Ended March 31,
			2022						2021
Net loss attributable to common shareholders of Evolent Health, Inc.			$	(5,350)					$	(9,807)
Less:
Interest income			117						123
Interest expense			(2,241)						(6,337)
Provision for income taxes			(1,202)						(611)
Depreciation and amortization expenses			(15,106)						(15,187)
Gain on transfer of membership			—						22,969
Loss on repayment of debt, net			—						(19,158)
Gain from equity method investees			596						7,783
Change in fair value of contingent consideration			(6,078)						594
Other income (expense), net			178						(14)
Repositioning costs			—						(5,380)
Stock-based compensation expense			(5,346)						(3,706)
Severance costs			(39)						(52)
Amortization of contract cost assets			(27)						(127)
Strategy and shareholder advisory expenses			—						(5,000)
Acquisition costs			(457)						(1,994)
Gain from discontinued operations (1)			—						1,383
Adjusted EBITDA			$	24,255					$	14,907

————————

(1)Includes $1.9 million gain on disposal of discontinued operations for the three months ended March 31, 2021.

X

- Definition

Tabular disclosure of the reconciliation of profit (loss) from reportable segments to the consolidated income (loss) before income tax expense (benefit) and discontinued operations. Includes, but is not limited to, reconciliation after income tax if income tax is allocated to the reportable segment.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 31
-URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8924-108599

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
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- Definition

Tabular disclosure of all significant reconciling items in the reconciliation of total revenues from reportable segments to the entity's consolidated revenues.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 31
-URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8924-108599

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 30
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8906-108599

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No definition available.

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