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Segment Reporting (Tables)

12 Months Ended

Dec. 31, 2022

Segment Reporting [Abstract]

Schedule 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 Year Ended December 31, 2022
Total revenue			$	408,371					$	944,511					$	(869)					$	1,352,013					$	—					$	1,352,013
For the Year Ended December 31, 2021
Total revenue			$	311,627					$	598,144					$	(1,814)					$	907,957					$	—					$	907,957
For the Year Ended December 31, 2020
Total revenue			$	385,134					$	542,279					$	(2,774)					$	924,639					$	—					$	924,639
			Evolent Health Services						Clinical Solutions						Subtotal						Corporate (1)						Consolidated Total
For the Year Ended December 31, 2022
Adjusted EBITDA			$	57,936					$	78,639					$	136,575					$	(30,244)					$	106,331
For the Year Ended December 31, 2021
Adjusted EBITDA			$	17,063					$	82,920					$	99,983					$	(33,666)					$	66,317
For the Year Ended December 31, 2020
Adjusted EBITDA			$	57,731					$	26,864					$	84,595					$	(36,022)					$	48,573

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

Schedule of Reconciliation of Adjusted EBITDA to Net Loss

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

									For the Year Ended December 31,
															2022						2021						2020
Net loss attributable to common shareholders of Evolent Health, Inc.															$	(19,164)					$	(37,601)					$	(334,246)
Less:
Interest income															1,369						407						2,633
Interest expense															(15,572)						(25,425)						(28,325)
Benefit from (provision for) income taxes															43,376						(483)						2,368
Depreciation and amortization expenses															(67,195)						(60,037)						(60,835)
Equity method investment impairment															—						—						(47,133)
Gain on transfer of membership															—						45,938						—
Change in tax receivable agreement liability															(45,950)						—						—
Loss on extinguishment/repayment of debt, net															(10,192)						(21,343)						(4,789)
Goodwill impairment															—						—						(215,100)
Gain from equity method investees															4,569						13,179						10,039
Loss on disposal of assets															—						—						(698)
Change in fair value of contingent consideration															23,522						(13,281)						(3,860)
Other income (expense), net															57						(146)						(118)
Repositioning costs															—						(7,318)						(1,275)
Stock-based compensation expense															(33,981)						(16,711)						(14,606)
Severance costs															(13,265)						(198)						(8,986)
Amortization of contract cost assets															(99)						(476)						(3,944)
Strategy and shareholder advisory expenses															—						(6,513)						—
Acquisition costs															(11,671)						(4,194)						(2,116)
Loss from discontinued operations (1)															(463)						(7,317)						(6,074)
Adjusted EBITDA															$	106,331					$	66,317					$	48,573

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(1)Includes $0.5 million and $6.8 million loss on disposal of discontinued operations for the years ended December 31, 2022 and 2021, respectively.

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

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-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
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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 https://asc.fasb.org/extlink&oid=126901519&loc=d3e8924-108599

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