HLTH 8-K Emdeon Announces Second Quarter Results

Exhibit 99.3

2006 Consolidated Financial Guidance Summary

(in millions, except per share amounts)

							Quarterly Mix
	Range						Q1			Q2			Q3			Q4
Revenue	$	1,430		$	1,450			23	%		25	%		25	%		27	%
Earnings before interest, taxes, non-cash and other items (“Adjusted EBITDA”)(a)	$	251		$	264			21	%		26	%		25	%		28	%
Interest income, net		(0.4	)		(0.7	)
Depreciation and amortization		80.2			81.9			23	%		24	%		26	%		27	%
Non-cash stock-based compensation		48.2			49.2			26	%		27	%		26	%		21	%
Non-cash advertising		7.4			7.6			22	%		16	%		23	%		39	%
Income tax provision		22.3			23.3			20	%		24	%		26	%		30	%
Legal expense		0.8			0.8
Advisory expenses		4.1			4.1
Minority interest in WebMD Health Corp., net of tax		(0.6	)		(0.2	)
Net income	$	89.0		$	98.0			18	%		25	%		24	%		33	%
Adjusted EBITDA per diluted share	$	0.84		$	0.88
Net income per diluted share	$	0.30		$	0.33

(a) See Annex A — Explanation of Non-GAAP Financial Measures

Operating Segments

Revenue:

* Emdeon Business Services — Approximately 57% of consolidated revenue in Q3 decreasing to 56% in Q4.

* Emdeon Practice Services — Approximately 22% of consolidated revenue in Q3 decreasing to 21% in Q4.

* WebMD — Approximately 18% of consolidated revenue in Q3 increasing to 19% in Q4.

* Porex — Approximately 6% of consolidated revenue for the remainder of the year.

* Inter-segment eliminations — Approximately 2.5% of consolidated revenue.

Adjusted EBITDA:

* Emdeon Business Services — Approximately 22% of segment revenue for the remainder of the year.

* Emdeon Practice Services — Approximately 15% of segment revenue for the remainder of the year.

* WebMD — Approximately 21% of segment revenue in Q3 increasing to 26% in Q4.

* Porex — Approximately 27-28% of segment revenue for the remainder of the year.

* Corporate — Approximately 3.2% of consolidated revenue.

Other Assumptions

* The 2006 Guidance includes expenses for the first six months of 2006, but does not reflect any projected expenses related to either the on-going Department of Justice Investigation or advisory expense associated with the evaluation of strategic alternatives for the Emdeon Business Services and Emdeon Practice Services segments.

* Adjusted EBITDA per diluted share and net income per diluted share are both calculated on an assumed share count of approximately 299 million.

* Non-cash stock-based compensation expense considers the January 1, 2006 adoption of SFAS 123R.

* Additional details on WebMD’s guidance can be found in the press release issued by WebMD on August 3, 2006.