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Segment Reporting (Tables) | 6 Months Ended
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Jun. 30, 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 June 30, 2022 |  |  |  |  |  |  |  |
Total revenue | $ | 92,796 |  |  | $ | 227,603 |  |  | $ | (460) |  |  | $ | 319,939 |  |  | $ | — |  |  | $ | 319,939 |
For the Three Months Ended June 30, 2021 |  |  |  |  |  |  |  |
Total revenue | $ | 75,323 |  |  | $ | 147,194 |  |  | $ | (460) |  |  | $ | 222,057 |  |  | $ | — |  |  | $ | 222,057 |
| Evolent Health Services |  | Clinical Solutions |  | Subtotal |  | Corporate (1) |  | Consolidated Total |  |
For the Three Months Ended June 30, 2022 |  |  |  |  |  |  |  |
Adjusted EBITDA | $ | 15,129 |  |  | $ | 13,492 |  |  | $ | 28,621 |  |  | $ | (6,882) |  |  | $ | 21,739 |  |  |
For the Three Months Ended June 30, 2021 |  |  |  |  |  |  |  |
Adjusted EBITDA | $ | 6,531 |  |  | $ | 13,597 |  |  | $ | 20,128 |  |  | $ | (6,782) |  |  | $ | 13,346 |  |  |
| Evolent Health Services |  | Clinical Solutions |  | Intersegment Eliminations |  | Subtotal |  | Corporate (1) |  | Consolidated Total
Revenue |  |  |  |  |  |  |  |  |  |  |
For the Six Months Ended June 30, 2022 |  |  |  |  |  |  |  |
Total revenue | $ | 200,114 |  |  | $ | 417,802 |  |  | $ | (920) |  |  | $ | 616,996 |  |  | $ | — |  |  | $ | 616,996 |
For the Six Months Ended June 30, 2021 |  |  |  |  |  |  |  |
Total revenue | $ | 160,609 |  |  | $ | 277,417 |  |  | $ | (898) |  |  | $ | 437,128 |  |  | $ | — |  |  | $ | 437,128 |
| Evolent Health Services |  | Clinical Solutions |  | Subtotal |  | Corporate (1) |  | Consolidated Total |  |
For the Six Months Ended June 30, 2022 |  |  |  |  |  |  |  |
Adjusted EBITDA | $ | 23,346 |  |  | $ | 35,688 |  |  | $ | 59,034 |  |  | $ | (13,040) |  |  | $ | 45,994 |  |  |
For the Six Months Ended June 30, 2021 |  |  |  |  |  |  |  |
Adjusted EBITDA | $ | 12,473 |  |  | $ | 29,573 |  |  | $ | 42,046 |  |  | $ | (13,793) |  |  | $ | 28,253 |  |  |
———————— (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 June 30, |  | For the Six Months Ended June 30,
| 2022 |  | 2021 |  | 2022 |  | 2021
Net loss attributable to common shareholders of Evolent Health, Inc. | $ | (4,588) |  |  | $ | (9,107) |  |  | $ | (9,938) |  |  | $ | (18,914) |
Less: |  |  |  |  |  |  |
Interest income | 223 |  |  | 68 |  |  | 340 |  |  | 191 |
Interest expense | (2,148) |  |  | (6,274) |  |  | (4,389) |  |  | (12,611) |
Benefit from (provision for) income taxes | 184 |  |  | (91) |  |  | (1,018) |  |  | (702) |
Depreciation and amortization expenses | (15,112) |  |  | (14,916) |  |  | (30,218) |  |  | (30,103) |
Gain on transfer of membership | — |  |  | — |  |  | — |  |  | 22,969 |
Loss on repayment of debt, net | — |  |  | — |  |  | — |  |  | (19,158) |
Gain from equity method investees | 1,952 |  |  | 4,879 |  |  | 2,548 |  |  | 12,662 |
Change in fair value of contingent consideration | (800) |  |  | — |  |  | (6,878) |  |  | 594 |
Other income (expense), net | 297 |  |  | (18) |  |  | 475 |  |  | (32) |
Repositioning costs | — |  |  | (663) |  |  | — |  |  | (6,043) |
Stock-based compensation expense | (7,012) |  |  | (3,653) |  |  | (12,358) |  |  | (7,359) |
Severance costs | — |  |  | — |  |  | (39) |  |  | (52) |
Amortization of contract cost assets | (27) |  |  | (196) |  |  | (54) |  |  | (323) |
Strategy and shareholder advisory expenses | — |  |  | (1,513) |  |  | — |  |  | (6,513) |
Acquisition costs | (3,421) |  |  | (76) |  |  | (3,878) |  |  | (2,070) |
Gain (loss) from discontinued operations (1) | (463) |  |  | — |  |  | (463) |  |  | 1,383 |
Adjusted EBITDA | $ | 21,739 |  |  | $ | 13,346 |  |  | $ | 45,994 |  |  | $ | 28,253 |
———————— (1)Includes $(0.5) million loss on disposal of discontinued operations for the three and six months ended June 30, 2022 and $1.9 million gain on disposal of discontinued operations for the six months ended June 30, 2021, respectively.

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- 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 https://asc.fasb.org/extlink&oid=126901519&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 (b) -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8906-108599 + Details
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