Astrana Health (ASTH) 10-Q 14 Aug 18 2018 Q2 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	6 Months Ended
	Jun. 30, 2018	Aug. 06, 2018
Document Information [Line Items]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Jun. 30, 2018
Document Fiscal Year Focus	2,018
Document Fiscal Period Focus	Q2
Entity Registrant Name	Apollo Medical Holdings, Inc.
Entity Central Index Key	1,083,446
Current Fiscal Year End Date	--12-31
Entity Filer Category	Smaller Reporting Company
Trading Symbol	AMEH
Entity Common Stock, Shares Outstanding		33,522,327

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($)	Jun. 30, 2018	Dec. 31, 2017
Current assets
Cash and cash equivalents	$ 101,132,237	$ 99,749,199
Restricted cash - short-term	8,040,870	18,005,661
Fiduciary cash	1,294,503	2,017,437
Investment in marketable securities	1,130,967	1,143,095
Receivables, net	34,541,815	20,117,304
Prepaid expenses and other current assets	6,622,549	3,126,866
Total current assets	152,762,941	144,159,562
Noncurrent assets
Land, property and equipment, net	13,297,168	13,814,306
Intangible assets, net	94,927,036	103,533,558
Goodwill	189,604,746	189,847,202
Loans receivable - related parties	7,500,000	5,000,000
Loan receivable	10,000,000	10,000,000
Investment in a privately held entity that does not report net asset value per share	405,000	0
Investments in other entities – equity method	23,545,361	21,903,524
Investment in joint venture – equity method	16,673,840	0
Restricted cash - long-term	745,352	745,235
Other assets	1,515,664	1,632,406
Total noncurrent assets	358,214,167	346,476,231
Total assets	510,977,108	490,635,793
Current liabilities
Lines of credit, short-term	0	5,025,000
Accounts payable and accrued expenses	12,587,893	13,279,620
Incentives payable	5,104,074	21,500,000
Fiduciary accounts payable	1,294,503	2,017,437
Medical liabilities	66,853,335	63,972,318
Income taxes payable	2,900,056	3,198,495
Bank loan, short-term	278,017	510,391
Capital lease obligations	100,228	98,738
Total current liabilities	89,118,106	109,601,999
Noncurrent liabilities
Lines of credit, long-term	13,000,000	0
Deferred tax liability	27,758,780	24,916,598
Liability for unissued equity shares	1,185,025	1,185,025
Dividends payable	8,617,210	18,000,000
Capital lease obligations, net of current portion	568,512	619,001
Total noncurrent liabilities	51,129,527	44,720,624
Total liabilities	140,247,633	154,322,623
Commitments and Contingencies (Note 11)
Mezzanine equity
Noncontrolling interest in Allied Pacific of California IPA ("APC")	195,914,319	172,129,744
Stockholders' equity
Common stock, par value $0.001; 100,000,000 shares authorized, 32,841,170 and 32,304,876 shares outstanding, excluding 1,682,110 treasury shares held by APC, at June 30, 2018 and December 31, 2017, respectively (see Note 10)	32,841	32,305
Additional paid-in capital	162,027,547	158,181,192
Retained earnings	7,561,556	1,734,531
Stockholders' Equity Attributable to Parent	169,621,944	159,948,028
Noncontrolling interest	5,193,212	4,235,398
Total stockholders' equity	174,815,156	164,183,426
Total liabilities, mezzanine equity and stockholders' equity	510,977,108	490,635,793
Series A Preferred Stock [Member]
Stockholders' equity
Preferred Stock Value	0	0
Series B Preferred Stock [Member]
Stockholders' equity
Preferred Stock Value	$ 0	$ 0

CONDENSED CONSOLIDATED BALANCE3

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Jun. 30, 2018	Dec. 31, 2017
Common Stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common Stock, shares authorized	100,000,000	100,000,000
Common Stock, shares outstanding	32,841,170	32,304,876
Treasury Stock, Common, Shares	1,682,110	1,682,110
Series A Preferred Stock [Member]
Preferred stock, par value (in dollars per share)	$ 0.001	$ 0.001
Preferred stock, shares authorized	5,000,000	5,000,000
Preferred stock, shares issued	1,111,111	1,111,111
Preferred Stock, Shares Outstanding	0	0
Series B Preferred Stock [Member]
Preferred stock, par value (in dollars per share)	$ 0.001	$ 0.001
Preferred stock, shares authorized	5,000,000	5,000,000
Preferred stock, shares issued	555,555	555,555
Preferred Stock, Shares Outstanding	0	0

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF INCOME - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Revenue
Total revenue	$ 123,004,546	$ 81,311,700	$ 247,171,273	$ 166,647,762
Expenses
Cost of services	99,464,892	66,672,236	184,135,500	126,214,808
General and administrative expenses	11,471,829	5,777,187	23,207,727	11,053,762
Depreciation and amortization	4,918,078	4,805,979	9,976,590	9,642,330
Total expenses	115,854,799	77,255,402	217,319,817	146,910,900
Income from operations	7,149,747	4,056,298	29,851,456	19,736,862
Other income (expense)
Income (loss) from equity method investments	1,669,861	(795,102)	1,641,837	1,432,160
Interest expense	(110,683)	(575)	(195,684)	(1,386)
Interest income	339,816	209,492	609,634	391,777
Change in fair value of derivative instruments	0	(1,394,443)	0	127,779
Other income	340,659	26,624	428,652	28,138
Total other income (expense), net	2,239,653	(1,954,004)	2,484,439	1,978,468
Income before provision for income taxes	9,389,400	2,102,294	32,335,895	21,715,330
Provision for income taxes	1,523,807	736,835	8,752,647	8,626,080
Net income	7,865,593	1,365,459	23,583,248	13,089,250
Net income (loss) attributable to noncontrolling interest	5,201,491	(629,284)	18,758,691	6,744,846
Net income attributable to Apollo Medical Holdings, Inc.	$ 2,664,102	$ 1,994,743	$ 4,824,557	$ 6,344,404
Earnings per share - basic	$ 0.08	$ 0.08	$ 0.15	$ 0.25
Earnings per share - diluted	$ 0.07	$ 0.07	$ 0.13	$ 0.22
Weighted average shares of common stock outstanding-basic	32,674,459	25,067,954	32,548,662	25,067,954
Weighted average shares of common stock outstanding - diluted	37,850,679	28,417,877	37,935,773	28,417,877
Capitation, net [Member]
Revenue
Revenue	$ 90,316,182	$ 62,879,587	$ 176,221,466	$ 127,595,720
Health Care, Other [Member]
Revenue
Revenue	13,866,217	8,358,598	31,852,953	19,495,798
Management Service [Member]
Revenue
Revenue	12,371,608	6,287,702	24,446,180	12,824,812
Health Care, Patient Service [Member]
Revenue
Revenue	5,679,469	3,044,548	13,427,578	5,708,461
Product and Service, Other [Member]
Revenue
Revenue	$ 771,070	$ 741,265	$ 1,223,096	$ 1,022,971

CONDENSED CONSOLIDATED STATEME5

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017
Cash flows from operating activities
Net income	$ 23,583,248	$ 13,089,250
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	9,976,590	9,642,330
Loss on disposal of property and equipment	41,782	0
Share-based compensation	1,036,326	642,466
Unrealized loss from investment in equity securities	16,060	0
Change in fair value of derivative instrument	0	(127,779)
Income from equity method investments	(1,641,837)	(1,432,160)
Deferred tax	706,813	(4,419,701)
Changes in operating assets and liabilities:
Receivables, net	(2,824,511)	14,775,701
Prepaid expenses and other current assets	(3,495,683)	(975,914)
Other assets	(95,258)	(86,452)
Accounts payable and accrued expenses	(692,000)	(1,808,721)
Dividends payable	617,210	0
Incentives payable	(16,395,926)	(8,021,645)
Medical liabilities	2,881,017	(437,795)
Income taxes payable	(298,439)	3,861,749
Net cash provided by operating activities	13,415,392	24,701,329
Cash flows from investing activities
Purchases of marketable securities	(3,932)	(1,301)
Repayments from related parties – loans receivable	0	200,000
Advances to related parties - loans receivable	(2,500,000)	(5,000,000)
Purchase of investments – joint venture	(16,673,840)	0
Dividends received from equity method investments	0	1,000,000
Purchase of investment in a privately held entity	(405,000)	0
Proceeds on sale of investments - cost method	0	25,000
Purchases of property and equipment	(682,712)	(943,395)
Net cash used in investing activities	(20,265,484)	(4,719,696)
Cash flows from financing activities
Repayment of bank loan	(257,374)	0
Dividends paid	(12,000,000)	(9,490,632)
Change in noncontrolling interest capital	27,500	0
Borrowings on line of credit	8,000,000	0
Payment of capital lease obligations	(48,999)	(54,555)
Proceeds from sale of common stock of VIE	200,000	0
Proceeds from the exercise of stock options and warrants	2,347,329	425,025
Net cash used in financing activities	(1,731,544)	(9,120,162)
Net (decrease) increase in cash, cash equivalents and restricted cash	(8,581,636)	10,861,471
Cash, cash equivalents and restricted cash, beginning of period	118,500,095	54,925,712
Cash, cash equivalents and restricted cash, end of period	109,918,459	65,787,183
Supplementary disclosures of cash flow information:
Cash paid for income taxes	11,612,590	9,195,024
Cash paid for interest	144,544	1,386
Supplemental disclosures of non-cash investing and financing activities
Cashless exercise of stock options	47	0
Deferred tax liability adjustment to goodwill	1,110,456	0
Cumulative effect adjustment for ASC 606 included in accounts receivable	11,600,000	0
Cumulative effect adjustment for ASC 606 included in deferred tax liabilities	3,246,098	0
Purchase price adjustment for acceleration of vested stock options	868,000	0
Reclassification of stock options exercised to liability for unissued common shares	0	425,025
Reclassification of fiduciary cash to payable	722,934	2,911
Reconciliation of cash, cash equivalents, and restricted cash
Cash and cash equivalents	101,132,237	65,787,183
Restricted cash - long-term - letters of credit	745,352	0
Restricted cash - short-term - distributions to former NMM shareholders	8,040,870	0
Total cash, cash equivalents, and restricted cash shown in the statement of cash flows	$ 118,500,095	$ 54,925,712

Description of Business

Description of Business	6 Months Ended
	Jun. 30, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Description of Business	1. Description of Business Overview Apollo Medical Holdings, Inc. (“ApolloMed”), entered into an Agreement and Plan of Merger dated as of December 21, 2016 (as amended on March 30, 2017 and October 17, 2017) (the “Merger Agreement”) among ApolloMed, Apollo Acquisition Corp., a California corporation and wholly-owned subsidiary of ApolloMed, Network Medical Management, Inc. (“NMM”), and Kenneth Sim, M.D., not individually but in his capacity as the representative of the shareholders of NMM (the “Merger”). The Merger closed and became effective on December 8, 2017 (the “Closing”) (see Note 3). As a result of the Merger, NMM is now a wholly-owned subsidiary of ApolloMed and the former NMM shareholders own a majority of the issued and outstanding common stock of ApolloMed. For accounting purposes, the Merger is treated as a “reverse acquisition,” and NMM is considered the accounting acquirer and ApolloMed is the accounting acquiree. Accordingly, as of the Closing, NMM’s historical results of operations replaced ApolloMed’s historical results of operations for all periods prior to the Merger, and the results of operations of both companies are included in the accompanying consolidated financial statements for all periods following the Merger. Effective as of the Closing, ApolloMed’s board of directors approved a change in ApolloMed’s fiscal year end from March 31 to December 31, to correspond with NMM’s fiscal year end prior to the Merger. The combined company, following the Merger, together with its affiliated physician groups and consolidated entities (collectively, the “Company”), is a physician-centric integrated population health management company providing coordinated, outcomes-based medical care in a cost-effective manner and serving patients in California, the majority of whom are covered by private or public insurance Medicare, Medicaid and health maintenance organizations (“HMOs”). A small portion of the Company’s revenue is generated from non-insured patients. The Company provides care coordination services to each major constituent of the healthcare delivery system, including patients, families, primary care physicians, specialists, acute care hospitals, alternative sites of inpatient care, physician groups and health plans. The Company’s physician network consists of primary care physicians, specialist physicians and hospitalists. The Company operates primarily through the following subsidiaries of ApolloMed: NMM, Apollo Medical Management, Inc. (“AMM”), APAACO ) and Apollo Care Connect, Inc. (“Apollo Care Connect”), and their consolidated entities. NMM was formed in 1994 as a management service organization (“MSO”) for the purposes of providing management services to medical companies and independent practice associations (“IPAs”). The management services include primarily billing, collection, accounting, administrative, quality assurance, marketing, compliance and education. Allied Physicians of California IPA, a Professional Medical Corporation d.b.a. Allied Pacific of California IPA (“APC”) was incorporated on August 17, 1992 for the purpose of arranging health care services as an IPA. APC has contracts with various HMOs or licensed health care service plans as defined in the California Knox-Keene Health Care Service Plan Act of 1975. Each HMO negotiates a fixed amount per member per month (“PMPM”) that is to be paid to APC. In return, APC arranges for the delivery of health care services by contracting with physicians or professional medical corporations for primary care and specialty care services. APC assumes the financial risk of the cost of delivering health care services in excess of the fixed amounts received. Some of the risk is transferred to the contracted physicians or professional corporations. The risk is also minimized by stop-loss provisions in contracts with HMOs. On July 1, 1999, APC entered into an amended and restated management and administrative services agreement with NMM for an initial fixed term of 30 years. In accordance with relevant accounting guidance, APC is determined to be a variable interest entity (“VIE”) of the Company as NMM is the primary beneficiary with the ability to direct the activities (excluding clinical decisions) that most significantly affect APC’s economic performance through its majority representation on the APC Joint Planning Board; therefore APC is consolidated by NMM. As of June 30, 2018 and December 31, 2017, APC had an ownership interest of 4.87% and 4.95% in ApolloMed, respectively. Concourse Diagnostic Surgery Center, LLC (“CDSC”) was formed on March 25, 2010 in the state of California. CDSC is an ambulatory surgery center in City of Industry, California. Its facility is Medicare Certified and accredited by the Accreditation Association for Ambulatory Healthcare, Inc. During 2011, APC invested $625,000 for a 41.59% ownership interest in CDSC. APC’s ownership percentage in CDSC’s capital stock increased to 43.43% on July 31, 2016. CDSC is consolidated as a VIE by APC as it was determined that APC has a controlling financial interest in CDSC and is the primary beneficiary of CDSC. APC also holds a 40% ownership interest in Pacific Ambulatory Surgery Center, LLC (“PASC”), a multi-specialty outpatient surgery center. APC-LSMA was formed on October 15, 2012 as a designated shareholder professional corporation. Dr. Thomas Lam, a shareholder, Chief Executive and Financial Officer of APC and Co-CEO of ApolloMed, is a nominee shareholder of APC. APC makes all the investment decisions on behalf of APC-LSMA, funds these investments and receives all the distributions from the investments. APC has the obligation to absorb losses or rights to receive benefits from all the investments made by APC-LSMA. APC-LSMA’s sole function is to act as the nominee shareholder for APC in other California medical professional corporations. Therefore, APC-LSMA is controlled and consolidated by APC who is the primary beneficiary of this VIE. The only activity of APC-LSMA is to hold the investments in medical corporations, including the IPA line of business of LaSalle Medical Associates (“LMA”), Pacific Medical Imaging and Oncology Center, Inc. (“PMIOC”), Diagnostic Medical Group (“DMG”) and AHMC International Cancer Center (“ICC”). ICC was formed on September 2, 2010 in the state of California. ICC is a Professional Medical California Corporation and has entered into agreements with HMOs, IPAs, medical groups and other purchasers of medical services for the arrangement of services to subscribers or enrollees. On November 15, 2016, APC-LSMA, a holding company of APC, agreed to purchase and acquire from ICC 40% of the aggregate issued and outstanding shares of capital stock of ICC for $400,000 in cash. Certain requirements to complete the investment transaction was completed in August 2017 and effective on October 31, 2017, ICC was determined to be a VIE of APC and is consolidated by APC as it was determined that APC is the primary beneficiary of ICC through its obligation to absorb losses and right to receive benefits that could potentially be significant to ICC. The results of operations of ICC from October 31, 2017 to December 31, 2017 were de minimis. Universal Care Acquisition Partners, LLC (“UCAP”), a 100% owned subsidiary of APC, was formed on June 4, 2014, for the purpose of holding an investment in Universal Care, Inc. (“UCI”). APAACO, jointly owned by NMM and AMM, began participating in the next generation accountable care organization model (“NGACO Model”) of the CMS in January 2017. The NGACO Model is a new CMS program that allows provider groups to assume higher levels of financial risk and potentially achieve a higher reward from participating in this new attribution-based risk sharing model. In addition to APAACO, NMM and AMM operated three accountable care organizations (“ACOs”) that participated in the Medicare Shared Savings Program (“MSSP”), with the goal of improving the quality of patient care and outcomes through more efficient and coordinated approach among providers. MSSP revenues are uncertain, and, if such amounts are payable by CMS, they will be paid on an annual basis significantly after the time earned, and are contingent on various factors, including achievement of the minimum savings rate for the relevant period. Such payments are earned and made on an “all or nothing” basis. In 2012, ApolloMed formed an ACO, ApolloMed Accountable Care Organization, Inc. (“ApolloMed ACO”) to participate in the MSSP. On November 11, 2015, NMM, ACO Acquisition Corporation, and APCN-ACO, A Medical Professional Corp. (“APCN-ACO”) entered into a reorganization agreement whereby ACO Acquisition Corporation, a newly organized entity in which NMM is its sole shareholder, merged with APCN-ACO, effective on January 8, 2016, resulting in APCN-ACO becoming a wholly owned subsidiary of NMM. On December 18, 2016, NMM, ACO Acquisition Corporation #2, and Allied Physicians ACO, LLC (“AP-ACO”) entered into a reorganization agreement whereby ACO Acquisition Corporation #2, a newly organized entity in which NMM is its sole shareholder, merged into AP-ACO, effective on December 20, 2016, resulting in AP-ACO becoming a wholly owned subsidiary of NMM. As the Company is transitioning to the NGACO Model, patients and physicians with the three ACOs have substantially been transferred to APAACO. ApolloMed ACO terminated its MSSP participation agreement with CMS on December 31, 2017. APCN-ACO terminated its MSSP participation agreement with CMS on December 31, 2017. AP-ACO terminated its MSSP participation agreement with CMS on December 31, 2016. In conjunction with the Merger, ApolloMed sold to APC-LSMA all the issued and outstanding shares of capital stock of Maverick Medical Group, Inc. (“MMG”). MMG has historically been included in the consolidated financial statements filed by ApolloMed. AMM, a wholly-owned subsidiary of ApolloMed, manages affiliated medical groups, which consist of ApolloMed Hospitalists (“AMH”), a hospitalist company, Southern California Heart Centers (“SCHC”), Bay Area Hospitalist Associates (“BAHA”), a medical corporation, ApolloMed Care Clinic (“ACC”) and AKM Medical Group, Inc. (“AKM”). AMH provides hospitalist, intensivist and physician advisor services. SCHC is a specialty clinic that focuses on cardiac care and diagnostic testing. BAHA, ACC and AKM are no longer active to any material extent. Apollo Care Connect, a wholly-owned subsidiary of ApolloMed, provides a cloud and mobile-based population health management platform that includes digital care plans, a case management module, connectivity with multiple healthcare tracking devices and the ability to integrate with multiple electronic health records to capture clinical data. ApolloMed also has a controlling interest in Apollo Palliative Services, LLC (“APS”), which owns two Los Angeles-based companies, Best Choice Hospice Care, LLC (“BCHC”) and Holistic Care Home Health Agency, Inc. (“HCHHA”), each of which provides palliative care services. Pulmonary Critical Care Management, Inc. (“PCCM”) and Verdugo Medical Management, Inc. (“VMM”), were operated by ApolloMed as physician practice management companies. PCCM and VMM are no longer active to any material extent.

Basis of Presentation and Summa

Basis of Presentation and Summary of Significant Accounting Policies	6 Months Ended
	Jun. 30, 2018
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	2. Basis of Presentation and Summary of Significant Accounting Policies Basis of Presentation The accompanying condensed consolidated balance sheet at December 31, 2017, has been derived from audited consolidated financial statements but do not include all disclosures required by accounting principles generally accepted in the United States of America (“U.S. GAAP”). The accompanying unaudited condensed consolidated financial statements as of June 30, 2018 and for the three and six months ended June 30, 2018 and 2017, have been prepared in accordance with U.S. GAAP for interim financial information and with the instructions to Form 10-Q and Article 8 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by U.S. GAAP for complete financial statements, and should be read in conjunction with the audited consolidated financial statements and related footnotes included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2017 as filed with the U.S. Securities and Exchange Commission (“SEC”) on April 2, 2018. In the opinion of management, all material adjustments (consisting of normal recurring adjustments) considered necessary for a fair presentation have been made in the condensed consolidated financial statements. The condensed consolidated financial statements include all material adjustments (consisting of normal recurring accruals) necessary to make the condensed consolidated financial statements not misleading as required by Regulation S-X, Rule 10-01. The Company’s quarterly results fluctuate. Operating results for the three and six months ended June 30, 2018 are not necessarily indicative of the results that may be expected for the year ending December 31, 2018 or any future periods. Principles of Consolidation The condensed consolidated balance sheets as of December 31, 2017 and June 30, 2018, includes the accounts of ApolloMed, its consolidated subsidiaries NMM, including NMM’s subsidiaries, APCN-ACO and AP-ACO, AMM, APAACO and Apollo Care Connect, NMM’s consolidated VIE, APC, APC’s subsidiary, UCAP, and APC’s consolidated VIEs, CDSC, APC-LSMA and ICC. The condensed consolidated statement of income for the three and six months ended June 30, 2017, includes NMM, its consolidated VIE, APC, APC’s subsidiary, UCAP, and APC’s consolidated VIEs, CDSC, APC-LSMA and ICC. The condensed consolidated statement of income for the three and six months ended June 30, 2018, includes ApolloMed, its consolidated subsidiaries NMM, AMM, APAACO and Apollo Care Connect, NMM’s consolidated VIE, APC, APC’s subsidiary, UCAP, and APC’s consolidated VIEs, CDSC, APC-LSMA and ICC. All material intercompany balances and transactions have been eliminated in consolidation. Business Combinations The Company uses the acquisition method of accounting for all business combinations, which requires assets and liabilities of the acquiree to be recorded at fair value, to measure the fair value of the consideration transferred, including contingent consideration, to be determined on the acquisition date, and to account for acquisition related costs separately from the business combination. Reportable Segments The Company operates as one reportable segment, the healthcare delivery segment, and implements and operates innovative health care models to create a patient-centered, physician-centric experience. The Company reports its condensed consolidated financial statements in the aggregate, including all activities in one reportable segment. Use of Estimates The preparation of condensed consolidated financial statements and related disclosures in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the condensed consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Significant items subject to such estimates and assumptions include collectability of receivables, recoverability of long-lived and intangible assets, business combination and goodwill valuation and impairment, accrual of medical liabilities (including incurred, but not reported (“IBNR”) claims), determination of full-risk and shared-risk revenue and receivable (including constraints, completion factors and the modified retrospective adjustments), income taxes and valuation of share-based compensation. Management evaluates its estimates and assumptions on an ongoing basis using historical experience and other factors, including the current economic environment, and makes adjustments when facts and circumstances dictate. As future events and their effects cannot be determined with precision, actual results could differ materially from those estimates and assumptions. Reclassifications Certain amounts disclosed in prior period financial statements have been reclassified to conform to the current period presentation. These reclassifications had no effect on the Company’s reported revenue, net income, cash flows or total assets. Cash and Cash Equivalents The Company’s cash and cash equivalents primarily consist of money market funds and certificates of deposit. The Company considers all highly liquid investments that are both readily convertible into known amounts of cash and mature within ninety days from their date of purchase to be cash equivalents. The Company maintains its cash in deposit accounts with several banks, which at times may exceed the insured limits of the Federal Deposit Insurance Corporation (“FDIC”). The Company believes it is not exposed to any significant credit risk with respect to its cash, cash equivalents and restricted cash. As of June 30, 2018, the Company’s deposit accounts with banks exceeded the FDIC’s insured limit by approximately $134.8 million. The Company has not experienced any losses to date and performs ongoing evaluations of these financial institutions to limit the Company’s concentration of risk exposure. Restricted Cash At times, APC is required to maintain a reserve fund by certain health plans, which are held in certificate of deposit accounts with initial maturities of six months from the date of purchase and interest rates ranging from 0.05% to 0.10%. Restricted cash also consists of cash held as collateral to secure standby letters of credits as required by certain contracts. As of June 30, 2018 and December 31, 2017, there was $8,040,870 and $18,005,661 included in restricted cash short-term, respectively, in the accompanying condensed consolidated balance sheets. Approximately $8,000,000 and $18,000,000 of such restricted cash as of June 30, 2018 and December 31, 2017, respectively, was related to an amount that, as a result of the Merger between ApolloMed and NMM (see Note 3), will be held in an escrow account for distribution to former NMM shareholders. Receivables The Company’s receivables are comprised of accounts receivable, capitation and claims receivable, risk pool settlements and incentive receivables, management fee income and other receivables. Accounts receivable are recorded and stated at the amount expected to be collected. Capitation and claims receivable relate to a health plan’s capitation, which is received by the Company in the month following the month of service. Risk pool settlements and incentive receivables mainly consist of the Company’s full risk pool receivable that is recorded in accordance with Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 606 (see Note 13). Other receivables include fee-for-services (“FFS”) reimbursement for patient care, certain expense reimbursements, transportation reimbursements from hospitals and stop loss insurance premium reimbursements The Company maintains reserves for potential credit losses on accounts receivable. Management reviews the composition of accounts receivable and analyzes historical bad debts, customer concentrations, customer credit worthiness, current economic trends and changes in customer payment patterns to evaluate the adequacy of these reserves. The Company also regularly analyzes the ultimate collectability of accounts receivable after certain stages of the collection cycle using a look-back analysis to determine the amount of receivables subsequently collected and adjustments are recorded when necessary. Reserves are recorded primarily on a specific identification basis. Amounts are recorded as a receivable when the Company is able to determine amounts receivable under contracts and/or agreements based on information provided and collection is reasonably likely to occur. The Company continuously monitors its collections of receivables and its policy is to write off receivables when they are determined to be uncollectible. The Company has not incurred credit losses related to receivables. As of June 30, 2018 and December 31, 2017, the Company recorded an allowance for doubtful accounts of $725,356 and $407,953, respectively. Concentrations of Risks The Company had major payors that contributed the following percentage of net revenue: For the Three Months 2018 2017 Payor A * % 13.4 % Payor B 15.4 % 17.5 % Payor C * % 12.0 % Payor D * % 12.1 % * Less than 10% of total net revenues For the Six Months 2018 2017 Payor A * % 13.1 % Payor B 13.7 % 20.8 % Payor C * % 11.9 % Payor D 10.2 % 12.4 % * Less than 10% of total net revenues The Company had major payors that contributed to the following percentage of receivables before the allowance for doubtful accounts: As of June 30, 2018 As of December 31, 2017 Payor E 21.6 % 23.8 % Payor F 32.5 % 30.5 % Payor G 14.1 % * % * Less than 10% of receivables Fair Value Measurements of Financial Instruments The Company’s financial instruments consist of cash and cash equivalents, fiduciary cash, restricted cash, investment in marketable securities, receivables, loans receivable, derivative asset (warrants), accounts payable, certain accrued expenses, capital lease obligations, bank loan and the line of credit. The carrying values of the financial instruments classified as current in the accompanying consolidated balance sheets are considered to be at their fair values, due to the short maturity of these instruments. The carrying amount of the loan receivables – long term, bank loan, capital lease obligations and line of credit approximates fair value as they bear interest at rates that approximate current market rates for debt with similar maturities and credit quality. FASB ASC 820, Fair Value Measurement This hierarchy prioritizes the inputs into three broad levels as follows: Level 1 Level 2 Level 3 The carrying amounts and fair values of the Company’s financial instruments as of June 30, 2018 are presented below: Fair Value Measurements Level 1 Level 2 Level 3 Total Assets Money market funds* $ 75,345,074 $ - $ - $ 75,345,074 Marketable securities – certificates of deposit 1,061,022 - - 1,061,022 Marketable securities – equity securities 69,945 - - 69,945 Total $ 76,476,041 $ - $ - $ 76,476,041 The carrying amounts and fair values of the Company’s financial instruments as of December 31, 2017 are presented below: Fair Value Measurements Level 1 Level 2 Level 3 Total Assets Money market funds* $ 41,231,405 $ - $ - $ 41,231,405 Marketable securities – certificates of deposit 1,057,090 - - 1,057,090 Marketable securities – equity securities 86,005 - - 86,005 Total $ 42,374,500 $ - $ - $ 42,374,500 * Included in cash and cash equivalents There were no Level 3 inputs measured on a recurring basis for the six months ended June 30, 2018. The following summarizes activity of Level 3 inputs measured on a recurring basis for the three and six months ended June 30, 2017: Derivative Balance at April 1, 2017 $ 4,072,222 Change in fair value of warrant liabilities 1,394,443 Balance at June 30, 2017 $ 5,466,665 Derivative Balance at January 1, 2017 $ 5,338,886 Change in fair value of warrant liabilities 127,779 Balance at June 30, 2017 $ 5,466,665 The fair value of the warrant derivative asset of approximately $5.5 million at June 30, 2017 was estimated using the Black-Scholes valuation model, using the following inputs: term of 3.29 – 3.75 years, risk free rate of 1.50% - 1.60%, no dividends, volatility of 38.9% - 39.1%, share price of $10.00 per share based on the trading price of ApolloMed’s common stock adjusted for a marketability discount, and a 0% probability of redemption of the warrant shares issued along with the shares of ApolloMed’s convertible preferred stock issued in the financing. There have been no changes in Level 1, Level 2, or Level 3 classification and no changes in valuation techniques for these assets for the six months ended June 30, 2018 and 2017. Intangible Assets and Long-Lived Assets Intangible assets with finite lives include network-payor relationships, management contracts and member relationships and are stated at cost, less accumulated amortization and impairment losses. These intangible assets are amortized on the accelerated method using the discounted cash flow rate. Intangible assets with finite lives also include a patent management platform as well as trade names and trademarks, whose valuations were determined using the cost to recreate method and the relief from royalty method, respectively. These assets are stated at cost, less accumulated amortization and impairment losses and are amortized using the straight-line method. Finite-lived intangibles and long-lived assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. If the expected future cash flows from the use of such assets (undiscounted and without interest charges) are less than the carrying value, a write-down would be recorded to reduce the carrying value of the asset to its estimated fair value. Fair value is determined based on appropriate valuation techniques. The Company determined that there was no impairment of its finite-lived intangible or long-lived assets during the six months ended June 30, 2018 and 2017. Goodwill and Indefinite-Lived Intangible Assets Under the ASC 350, Intangibles – Goodwill and Other At least annually, at the Company’s fiscal year end, management assesses whether there has been any impairment in the value of goodwill by first comparing the fair value to the net carrying value of the reporting unit. The Company has determined it has four reporting units, which are comprised of (1) provider services, (2) management services, (3) IPA, and (4) ACO. At least annually, indefinite-lived intangible assets are tested for impairment. Impairment for intangible assets with indefinite lives exists if the carrying value of the intangible asset exceeds its fair value. The fair values of indefinite-lived intangible assets are determined using valuation techniques based on estimates, judgments and assumptions management believes are appropriate in the circumstances. The Company determined that there was no impairment of its goodwill during the six months ended June 30, 2018 and 2017. Investments in Other Entities - Equity Method The Company accounts for certain investments using the equity method of accounting when it is determined that the investment provides the Company with the ability to exercise significant influence, but not control, over the investee. Significant influence is generally deemed to exist if the Company has an ownership interest in the voting stock of the investee of between 20% and 50%, although other factors, such as representation on the investee’s board of directors, are considered in determining whether the equity method of accounting is appropriate. Under the equity method of accounting, the investment, originally recorded at cost, is adjusted to recognize the Company’s share of net earnings or losses of the investee and is recognized in the accompanying consolidated statements of income under “Income (loss) from equity method investments” and also is adjusted by contributions to and distributions from the investee. Equity method investments are subject to impairment evaluation. No impairment loss was recorded on equity method investments for the six months ended June 30, 2018 and 2017. Medical Liabilities APC, APAACO and MMG are responsible for integrated care that the associated physicians and contracted hospitals provide to its enrollees. APC, APAACO and MMG provide integrated care to HMOs, Medicare and Medi-Cal enrollees through a network of contracted providers under sub-capitation and direct patient service arrangements. Medical costs for professional and institutional services rendered by contracted providers are recorded as cost of services expenses in the accompanying consolidated statements of income. An estimate of amounts due to contracted physicians, hospitals, and other professional providers is included in medical liabilities in the accompanying consolidated balance sheets. Medical liabilities include claims reported as of the balance sheet date and estimates IBNR claims. Such estimates are developed using actuarial methods and are based on numerous variables, including the utilization of health care services, historical payment patterns, cost trends, product mix, seasonality, changes in membership, and other factors. As APAACO’s NGACO program is new and sufficient claims history is not available, the medical liabilities for the NGACO program are estimated and recorded at 100% of the revenue less actual claims processed for or paid to in-network providers (after taking into account the average discount negotiated with the in-network providers). The Company plans to use the traditional lag models as the claims history matures. The estimation methods and the resulting reserves are periodically reviewed and updated. Many of the medical contracts are complex in nature and may be subject to differing interpretations regarding amounts due for the provision of various services. Such differing interpretations may not come to light until a substantial period of time has passed following the contract implementation. Revenue Recognition On January 1, 2018, the Company adopted the new revenue recognition standard Accounting Standards Update (“ASU”) 2014-09, “Revenue from Contracts with Customers (Topic 606)”, using the modified retrospective method. Modified retrospective adoption requires entities to apply the standard retrospectively to the most current period presented in the financial statements, requiring the cumulative effect of the retrospective application as an adjustment to the opening balance of retained earnings and noncontrolling interests at the date of initial application. Revenue from substantially all of the Company’s contracts with customers continues to be recognized over time as services are rendered. The 2017 comparative information has not been restated and continues to be reported under the accounting standards in effect for that period. Refer to Note 13 - Revenue Recognition for further details. Income Taxes Federal and state income taxes are computed at currently enacted tax rates less tax credits using the asset and liability method. Deferred taxes are adjusted both for items that do not have tax consequences and for the cumulative effect of any changes in tax rates from those previously used to determine deferred tax assets or liabilities. Tax provisions include amounts that are currently payable, changes in deferred tax assets and liabilities that arise because of temporary differences between the timing of when items of income and expense are recognized for financial reporting and income tax purposes, changes in the recognition of tax positions and any changes in the valuation allowance caused by a change in judgment about the realizability of the related deferred tax assets. A valuation allowance is established when necessary to reduce deferred tax assets to amounts expected to be realized. The Company uses a recognition threshold of more-likely-than-not and a measurement attribute on all tax positions taken or expected to be taken in a tax return in order to be recognized in the financial statements. Once the recognition threshold is met, the tax position is then measured to determine the actual amount of benefit to recognize in the financial statements. Share-Based Compensation The Company maintains a stock-based compensation program for employees, non-employees, directors and consultants. The value of stock-based awards such as options is recognized as compensation expense on a cumulative straight-line basis over the vesting terms of the awards, adjusted for expected forfeitures. At times, the Company issues shares of its common stock to its employees, directors and consultants, which shares may be subject to the Company’s repurchase right (but not obligation) that lapses based on performance of services in the future. The Company accounts for share-based awards granted to persons other than employees and directors under ASC 505-50 Equity-Based Payments to Non-Employees Basic and Diluted Earnings Per Share Basic earnings per share (“EPS”) is computed by dividing net income attributable to holders of the Company’s common stock by the weighted average number of shares of common stock outstanding during the periods presented. Diluted earnings per share is computed using the weighted average number of shares of common stock outstanding plus the effect of dilutive securities outstanding during the periods presented, using treasury stock method. Refer to Note 10 for a discussion of shares treated as treasury shares for accounting purposes. The basic EPS for the comparative period (the three and six months ended June 30, 2017) before the closing of the Merger (see Note 3) presented in the condensed consolidated financial statements was calculated by dividing (a) by (b): a) The income of the legal acquiree (NMM) attributable to holders of the Company’s common stock in such period. b) The legal acquiree’s historical weighted average number of shares of common stock outstanding multiplied by the exchange ratio established in the Merger. Noncontrolling Interests The Company consolidates entities in which the Company has a controlling financial interest. The Company consolidates subsidiaries in which the Company holds, directly or indirectly, more than 50% of the voting rights, and VIEs in which the Company is the primary beneficiary. Noncontrolling interests represent third-party equity ownership interests (including certain VIEs) in the Company’s consolidated entities. The amount of net income attributable to noncontrolling interests is disclosed in the consolidated statements of income. Mezzanine Equity Pursuant to APC’s shareholder agreements, in the event of a disqualifying event, as defined in the agreements, APC could be required to repurchase the shares from the respective shareholders based on certain triggers outlined in the shareholder agreements. As the redemption feature of the shares is not solely within the control of APC, the equity of APC does not qualify as permanent equity and has been classified as mezzanine or temporary equity. Accordingly, the Company recognizes noncontrolling interests in APC as mezzanine equity in the condensed consolidated financial statements. Recent Accounting Pronouncements In May 2014, the FASB issued ASU No. 2014-09, “Revenue from Contracts with Customers (Topic 606)” (“ASU 2014-09”). ASU 2014-09 and other subsequent revisions amend the guidance for revenue recognition to replace numerous, industry specific requirements and converges areas under this topic with those of the International Financial Reporting Standards. The ASU implements a five-step process for customer contract revenue recognition that focuses on transfer of control, as opposed to transfer of risk and rewards. The amendment also requires enhanced disclosures regarding the nature, amount, timing and uncertainty of revenues and cash flows from contracts with customers. Other major provisions include the capitalization and amortization of certain contract costs, ensuring the time value of money is considered in the transaction price, and allowing estimates of variable consideration to be recognized before contingencies are resolved in certain circumstances. Entities can transition to the standard either retrospectively or as a cumulative-effect adjustment as of the date of adoption. The Company adopted ASU 2014-09 on January 1, 2018. Refer to Note 13 “ Revenue Recognition In January 2016, the FASB issued ASU No. 2016-01, “Financial Instruments - Overall (Topic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities” (“ASU 2016-01”). ASU 2016-01 addresses certain aspects of recognition, measurement, presentation and disclosures of financial instruments including the requirement to measure certain equity investments at fair value with changes in fair value recognized in net income. The Company adopted ASU 2016-01 on January 1, 2018. The adoption of ASU 2016-01 did not have a material impact on the Company’s condensed consolidated financial statements. In February 2016, the FASB issued ASU No. 2016-02, “Leases (Topic 842)” (“ASU 2016-02”). Under ASU 2016-02, lessees will be required to recognize the following for all leases (with the exception of short-term leases) at the commencement date: a lease liability, which is a lessee’s obligation to make lease payments arising from a lease, measured on a discounted basis; and a right-of-use asset, which is an asset that represents the lessee’s right to use, or control the use of, a specified asset for the lease term. The Company does not expect to early adopt the new guidance. The Company has appointed a project team and is in the process of evaluating the impact the new standard will have on its condensed consolidated financial statements. The Company expects to complete the impact assessment process by the end of the third quarter of 2018, and to complete the implementation process, including adding procedures and evaluating necessary disclosures, prior to the end of the first quarter of 2019. In June 2016, the FASB issued ASU No. 2016-13, “Financial Instruments-Credit Losses (Topic 326)-Measurement of Credit Losses on Financial Instruments” (“ASU 2016-13”). The new standard requires entities to measure all expected credit losses for financial assets held at the reporting date based on historical experience, current conditions and reasonable and supportable forecasts. ASU 2016-13 will become effective for fiscal years beginning after December 15, 2019, with early adoption permitted. The Company is currently evaluating the impact ASU 2016-13 will have on the condensed consolidated financial statements. In August 2016, the FASB issued ASU No. 2016-15, “Statement of Cash Flows (Topic 230) – Classification of Certain Cash Receipts and Cash Payments” (“ASU 2016-15”). This ASU provides clarification regarding how certain cash receipts and cash payments are presented and classified in the statement of cash flows. This ASU addresses eight specific cash flow issues with the objective of reducing the existing diversity in practice. The issues addressed in this ASU that will affect the Company are classifying debt prepayments or debt extinguishment costs and contingent consideration payments made after a business combination. This update is effective for annual and interim periods beginning after December 15, 2017, and interim periods within that reporting period. The Company adopted ASU 2016-15 on January 1, 2018. The adoption of ASU 2016-15 did not have a material impact on the Company’s condensed consolidated financial statements. In December 2016, the FASB issued ASU No. 2016-18, “Statement of Cash Flows (Topic 230) – Restricted Cash” (“ASU 2016-18”). The amendments in ASU 2016-18 require that a statement of cash flows explain the change during the period in the total of cash, cash equivalents, and amounts generally described as restricted cash or restricted cash equivalents. The Company adopted ASU 2016-18 on January 1, 2018. As a result of adopting ASU 2016-18, the primary impact to the condensed consolidated statements of cash flows relates to including amounts generally described as restricted cash in cash and cash equivalents when reconciling beginning-of-period and end-of-period total amounts shown on the statements of cash flows. Also, prior period amounts in the statements of cash flows for the six months ended June 30, 2017 have been retrospectively adjusted to reflect the adoption of ASU 2016-18. In January 2017, the FASB issued ASU No. 2017-01, “Business Combinations (Topic 805): Clarifying the Definition of a Business” (“ASU 2017-01”). This ASU provides a screen to determine when a set is not a business, which requires that when substantially all of the fair value of the gross assets acquired (or disposed of) is concentrated in a single identifiable asset or a group of similar identifiable assets, the set is not a business, which reduces the number of transactions that need to be further evaluated. If the screen is not met, this ASU requires that to be considered a business, a set must include, at a minimum, an input and a substantive process that together significantly contribute to the ability to create output and also remove the evaluation of whether a market participant could replace missing elements. The Company adopted ASU 2017-01 on January 1, 2018. The adoption of ASU 2017-01 did not have a material impact on the Company’s condensed consolidated financial statements. In January 2017, the FASB issued ASU No. 2017-04, “Intangibles – Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment” (“ASU 2017-04”). This ASU eliminates Step 2 from the goodwill impairment test if the carrying amount exceeds the fair value of a reporting unit and also eliminated the requirements for any reporting unit with a zero or negative carrying amount to perform a qualitative assessment and, if it fails that qualitative test, to perform Step 2 of the goodwill impairment test. Therefore, the same impairment assessment applies to all reporting units. An entity is required to disclose the amount of goodwill allocated to each reporting unit with a zero or negative carrying amount of net assets. This update is effective for annual and interim periods beginning after December 15, 2019. Early adoption is permitted for interim or annual goodwill impairment tests performed on testing dates after January 1, 2017. The Company is currently assessing the impact the adoption of ASU 2017-04 will have on the Company’s condensed consolidated financial statements. In May 2017, the FASB issued ASU No. 2017-09, “Compensation - Stock Compensation (Topic 718): Scope of Modification Accounting” (“ASU 2017-09”), to clarify which changes to the terms or conditions of a share-based payment award require an entity to apply modification accounting in Topic 718. This ASU is effective for annual periods beginning after December 15, 2017. ASU 2017-09 will be applied prospectively when changes to the terms or conditions of a share-based payment award occur. The Company adopted ASU 2017-01 on January 1, 2018. The adoption of ASU 2017-09 did not have a material impact on the Company’s condensed consolidated financial statements. In July 2017, the FASB issued ASU No. 2017-11, “Earnings Per Share (Topic 260); Distinguishing Liabilities from Equity (Topic 480); Derivatives and Hedging (Topic 815): (Part 1) Accounting for Certain Financial Instruments with Down Round Features, (Part II) Replacement of the Indefinite Deferral for Mandatorily Redeemable Financial Instruments of Certain Nonpublic Entities and Certain Mandatorily Redeemable Non-controlling Interests with a Scope Exception” (“ASU 2017-11”). The amendments in Part I of this Update change the classification analysis of certain equity-linked financial instruments (or embedded features) with down round features. When determining whether certain financial instruments should be classified as liabilities or equity instruments, a down round feature no longer precludes equity classification when assessing whether the instrument is indexed to an entity’s own stock. The amendments also clarify existing disclosure requirements for equity-classified instruments. The amendments in Part 1 of this update are effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2018. Early adoption is permitted, including adoption in any interim period. If an entity early adopts the amendments in an interim period, any adjustments should be reflected as of the beginnin

Mergers and Acquisitions

Mergers and Acquisitions	6 Months Ended
	Jun. 30, 2018
Business Combinations [Abstract]
Acquisitions of non-controlling interest in BAHA	3. Mergers and Acquisitions On December 8, 2017, (the “Effective Time”) the Merger of ApolloMed’s wholly-owned subsidiary, Apollo Acquisition Corp., with and into NMM as the surviving entity was completed, in accordance with the terms and conditions of the Agreement and Plan of Merger, dated as of December 21, 2016 (as amended on March 30, 2017 and October 17, 2017), by and among the Company, Merger Sub, NMM and Kenneth Sim, M.D., in his capacity as the NMM shareholders’ representative. As a result of the Merger, NMM now is a wholly-owned subsidiary of ApolloMed and former NMM shareholders own a majority of the issued and outstanding common stock of the Company. Both companies are considered to be a business under the guidance outlined in ASC 805, Business Combinations. The combined company operates under the Apollo Medical Holdings name. NMM is the larger entity in terms of assets, revenues and earnings. In addition, as of the closing of the Effective Time, the majority of the board of directors of the combined company was comprised of former NMM directors and directors nominated for election by NMM. Accordingly, ApolloMed is considered to be the legal acquirer (and accounting acquiree), NMM is considered to be the accounting acquirer (and legal acquiree), and the merger transaction is considered a reverse acquisition. As a result, as of the Effective Time, NMM’s historical results of operations replaced ApolloMed’s historical results of operations for all periods prior to the Merger, and the results of operations of both companies will be included in the Company’s financial statements for all periods following the Merger. As of the Effective Time, the Company’s board of directors approved a change in the Company’s fiscal year end from March 31 to December 31, to correspond with NMM’s fiscal year end prior to the Merger. Pursuant to the Merger Agreement, at the Effective Time, each issued and outstanding share of NMM common stock converted into the right to receive (i) such number of fully paid and nonassessable shares of ApolloMed’s common stock that resulted in the NMM shareholders having a right to receive an aggregate number of shares of ApolloMed’s common stock that represented 82% of the total issued and outstanding shares of ApolloMed common stock immediately following the Effective Time, with no NMM dissenting shareholder interests as of the Effective Time (the “exchange ratio”), plus (ii) an aggregate of 2,566,666 shares of ApolloMed’s common stock, with no NMM dissenting shareholder interests as of the Effective Time, and (iii) common stock warrants to purchase a pro-rata portion of an aggregate of 850,000 shares of common stock of ApolloMed, exercisable at $11.00 per share and warrants to purchase an aggregate of 900,000 shares of common stock of ApolloMed at $10.00 per share. At the Effective Time, pre-Merger ApolloMed stockholders held their existing shares of ApolloMed’s common stock. At the Effective Time, ApolloMed held back 10% of the total number of shares of ApolloMed’s common stock issuable to pre-Merger NMM shareholders in the Merger to secure indemnification of ApolloMed and its affiliates under the Merger Agreement. Separately, indemnification of pre-Merger NMM shareholders under the Merger Agreement was made by the issuance by ApolloMed to pre-Merger NMM shareholders of new additional shares of common stock (capped at the same number of shares of ApolloMed’s common stock as are subject to the holdback for the indemnification of ApolloMed). These holdback shares will be held for a period of up to 24 months after the closing of the Merger (to be distributed on a pro-rata basis to former NMM shareholders), during which ApolloMed may seek indemnification for any breach of, or noncompliance with, any provision of the Merger agreement, by NMM. Half of these shares will be issued on the first and second anniversary of the Effective Time respectively. For purposes of calculating the exchange ratio, (A) the aggregate number of shares of ApolloMed common stock held by the NMM shareholders immediately following the Effective Time excluded (i) any shares of ApolloMed common stock owned by NMM shareholders immediately prior to the Effective Time, (ii) the Series A warrant and Series B warrant issued by ApolloMed to NMM to purchase ApolloMed common stock (the “ApolloMed Warrants”) and (iii) any shares of ApolloMed common stock issued or issuable to NMM shareholders pursuant to the exercise of the ApolloMed Warrants, and (B) the total number of issued and outstanding shares of ApolloMed common stock immediately following the Effective Time excluded 520,081 shares of ApolloMed common stock issued or issuable under a Convertible Promissory Note to Alliance Apex, LLC (“Alliance”) for $4.99 million and accrued interest pursuant to the Securities Purchase Agreement between ApolloMed and Alliance dated as of March 30, 2017. The consideration for the transaction was 18% of the total issued and outstanding shares of ApolloMed common stock, or 6,109,205 shares (immediately following the Merger). In addition, the fair value of NMM’s 50% interest in APAACO, an entity that was owned 50% by ApolloMed and 50% by NMM, was remeasured at fair value as of the Effective Time and added to the consideration transferred to ApolloMed as a result of NMM relinquishing its equity investment in APAACO in order to obtain control of ApolloMed. The fair value of NMM’s noncontrolling interest in APAACO has been estimated to be $5,129,000. Total estimated purchase consideration consisted of the following: Equity consideration (1) $ 61,092,050 Estimated fair value of ApolloMed preferred stock held by NMM (2) 19,118,000 Estimated fair value of NMM’s noncontrolling interest in APAACO (3) 5,129,000 Estimated fair value of the outstanding ApolloMed stock options (4) 1,055,333 Total estimated purchase consideration $ 86,394,383 (1) Equity consideration Immediately following the Effective Time, pre-Merger ApolloMed stockholders continued to hold an aggregate of 6,109,205 shares of ApolloMed common stock. The equity consideration, which represents a portion of the consideration deemed transferred to the pre-Merger ApolloMed stockholders in the Merger, is calculated based on the number of shares of the combined company that the pre-Merger ApolloMed stockholders would own as of the closing of the Merger. Number of shares of the combined company that would be owned by pre-Merger ApolloMed stockholders (1) 6,109,205 Multiplied by the price per share of ApolloMed’s common stock (2) $ 10.00 Equity consideration $ 61,092,050 (1) Represents the number of shares of the combined company that pre-Merger ApolloMed stockholders would own at closing of the Merger. (2) Represents the closing price of ApolloMed’s common stock on December 8, 2017. (2) Estimated fair value of ApolloMed’s preferred shares held by NMM NMM currently owns all the shares of ApolloMed Series A preferred stock and Series B preferred stock, which was acquired prior to the Merger. As part of the Merger, the ApolloMed Series A preferred stock and Series B preferred stock is remeasured at fair value and included as part of the consideration transferred to ApolloMed. The fair value of the Series A preferred stock and Series B preferred stock is reflective of the liquidation preferences, claims of priority and conversion option values thereof. In aggregate, the Series A and Series B preferred stock were valued to be $19,118,000. The valuation methodology was based on an Option Pricing Method (“OPM”) which utilized the observable publicly traded common stock price in valuing the Series A preferred stock and the Series B preferred stock within the context of the capital structure of the Company. OPM assumptions included an expected term of 2 years, volatility rate of 37.9%, and a risk-free rate of 1.8%. The fair value of the liquidation preference for the Series A preferred stock and the Series B preferred stock was determined to be $12,745,000 and the fair value of the conversion option was determined to be $6,373,000 or an aggregate total fair value of $19,118,000. (3) Estimated fair value of NMM’s 50% share of APA ACO Inc. Prior to the Merger, APAACO was owned 50% by ApolloMed and 50% NMM. NMM’s noncontrolling interest in APAACO has been remeasured at fair value as of the closing date and is added to the consideration transferred to ApolloMed as a result of NMM relinquishing its equity investment in APAACO in order to obtain control of ApolloMed. The fair value of NMM’s noncontrolling interest in APAACO has been estimated to be $5,129,000 using the discounted cash flow method and NMM recorded a gain on investment for the same amount to reflect the fair value of this investment prior to the Merger. (4) Estimated fair value of the ApolloMed outstanding stock options The estimated fair value of the outstanding ApolloMed stock options is included in consideration transferred in accordance with ASC 805. The outstanding ApolloMed stock options are expected to vest in conjunction with the Merger due to a pre-existing change-of-control provision associated with the awards. There is no future service requirement. Under the acquisition method of accounting, the identifiable assets acquired and liabilities assumed of ApolloMed, the accounting acquiree, are recorded at the Merger date fair values and added to those of NMM, the accounting acquirer. The following table sets forth the preliminary allocation of the purchase consideration to the identifiable tangible and intangible assets acquired and liabilities assumed of ApolloMed and MMG (see “MMG Transaction” below), with the excess recorded as goodwill: Assets acquired Cash and cash equivalents $ 36,367,555 Accounts receivable, net 7,261,588 Other receivables 3,211,028 Prepaid expenses 249,193 Property, plant and equipment, net 1,114,332 Restricted cash 745,220 Fair value of intangible assets acquired 14,984,000 Deferred tax assets 2,498,417 Other assets 217,241 Total assets acquired $ 66,648,574 Liabilities assumed Accounts payable and accrued liabilities $ 8,632,893 Medical liabilities 39,353,540 Line of credit 25,000 Convertible note payable, net 5,376,215 Convertible note payable - related party 9,921,938 Noncontrolling interest 3,142,000 Total liabilities assumed and noncontrolling interest $ 66,451,586 Net assets acquired $ 196,988 Goodwill $ 86,197,395 Goodwill is not deductible for tax purposes. During the six months ended June 30, 2018, goodwill related to the Merger increased by $671,555 due to the $868,000 increase in the estimated fair value of the outstanding ApolloMed stock options, which amount was partially offset by the $196,445 increase in the related deferred tax asset with a commensurate adjustment recorded to additional paid in capital. In addition, during the six months ended June 30, 2018, goodwill and deferred tax assets decreased by $914,011 resulting from an adjustment associated with the allocation of the Merger transaction costs. As a result, in the aggregate, during the six months ended June 30, 2018, goodwill decreased by $242,456. The purchase consideration and purchase price allocation are preliminary and subject to change as more information becomes available, which will be finalized as soon as practicable within the measurement period of no later than one year following the Effective Time of the Merger. MMG Transaction In conjunction with the Merger, ApolloMed sold to APC-LSMA all the issued and outstanding shares of capital stock of MMG. MMG has historically been included in the consolidated financial statements filed by ApolloMed. APC-LSMA agreed to pay $100 in consideration for all the shares of MMG. As the transaction is between related parties, the purchase consideration of MMG reflected in the purchase price allocation was determined to be the fair value of MMG. MMG and AMM terminated the existing Management Services Agreement between them and APC-LSMA paid AMM $400,000 as a termination payment on the Effective Time. APC-LSMA is consolidated by APC which in turn is consolidated by NMM, and as a result, the $400,000 amount is eliminated upon consolidation. Pro Forma Combined Historical Results The pro forma combined historical results, as if ApolloMed had been acquired as of January 1, 2017, are estimated as follows (unaudited): Three Months Net revenues $ 121,725,058 Net loss attributable to Apollo Medical Holdings, Inc. $ (1,755,268 ) Weighted average common shares outstanding: Basic 33,601,022 Earnings per share: basic $ (0.05 ) Weighted average common shares outstanding: diluted 33,601,022 Earnings per share: diluted $ (0.05 ) Six Months Net revenues $ 220,192,318 Net loss attributable to Apollo Medical Holdings, Inc. $ (2,107,249 ) Weighted average common shares outstanding: Basic 33,601,022 Earnings per share: basic $ (0.06 ) Weighted average common shares outstanding: diluted 33,601,022 Earnings per share: diluted $ (0.06 ) The pro forma information has been prepared for comparative purposes only and does not purport to be indicative of what would have occurred had the acquisition actually been made at such date, nor is it necessarily indicative of future operating results.

Intangible Assets, Net

Intangible Assets, Net	6 Months Ended
	Jun. 30, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Intangible Assets	4. Intangible Assets, Net At June 30, 2018, the Company’s intangible assets, net, consisted of the following: Useful Gross Net Life June 30, Accumulated June 30, (Years) 2018 Amortization 2018 Indefinite Lived Assets: Medicare license N/A $ 1,994,000 $ - $ 1,994,000 Amortized Intangible Assets: Network relationships 11-15 109,883,000 (42,332,259 ) 67,550,741 Management contracts 15 22,832,000 (6,278,801 ) 16,553,199 Member relationships 12 6,696,000 (668,084 ) 6,027,916 Patient management platform 5 2,060,000 (240,333 ) 1,819,667 Tradename/trademarks 20 1,011,000 (29,487 ) 981,513 $ 144,476,000 $ (49,548,964 ) $ 94,927,036 At December 31, 2017, the Company’s intangible assets, net, consisted of the following: Useful Gross Net Life December 31, Accumulated December 31, (Years) 2017 Amortization 2017 Indefinite Lived Assets: Medicare license N/A $ 1,994,000 $ - $ 1,994,000 Amortized Intangible Assets: Network relationships 11-15 109,883,000 (35,842,508 ) 74,040,492 Management contracts 15 22,832,000 (5,014,886 ) 17,817,114 Member relationships 12 6,696,000 (46,500 ) 6,649,500 Patient management platform 5 2,060,000 (34,336 ) 2,025,664 Tradename/trademarks 20 1,011,000 (4,212 ) 1,006,788 $ 144,476,000 $ (40,942,442 ) $ 103,533,558 Included in depreciation and amortization on the accompanying consolidated statements of income is amortization expense of $4,211,621 and $4,322,476 (excluding $106,000 amortization expense for exclusivity incentives) for the three months ended June 30, 2018 and 2017, respectively, and $8,606,522 and $8,697,317 (excluding $212,000 amortization expense for exclusivity incentives) for the six months ended June 30, 2018 and 2017, respectively. Future amortization expense is estimated to be as follows for the years ending December 31: Amount 2018 (remaining six months) $ 8,050,000 2019 14,480,000 2020 12,671,000 2021 10,961,000 2022 9,448,000 Thereafter 37,323,000 $ 92,933,000

Investments in Other Entities

Investments in Other Entities	6 Months Ended
	Jun. 30, 2018
Equity Method Investments and Joint Ventures [Abstract]
Investments in Other Entities	5. Investments in Other Entities Equity Method Investments LaSalle Medical Associates LaSalle Medical Associates (“LMA”) was founded by Dr. Albert Arteaga in 1996 and currently operates four neighborhood medical centers employing more than 120 dedicated healthcare professionals, treating children, adults and seniors in San Bernardino County. LMA’s patients are primarily served by Medi-Cal Blue Cross, Blue Shield, Molina, Care 1 st LMA’s summarized balance sheets at and December , and summarized statements of income for the six months ended June , and are as follows: Balance Sheets June 30, 2018 December 31, Assets Cash and cash equivalents $ 21,943,637 $ 21,065,105 Receivables, net 2,276,731 2,433,116 Other current assets 2,173,110 1,565,606 Loan receivable 1,250,000 1,250,000 Restricted cash 664,612 662,109 Total assets $ 28,308,090 $ 26,975,936 Liabilities and Stockholders’ Equity June 30, 2018 December 31, Current liabilities $ 25,511,420 $ 20,353,337 Stockholders’ equity 2,796,670 6,622,599 Total liabilities and stockholders’ equity $ 28,308,090 $ 26,975,936 Statements of Income Six Months Ended June 30, 2018 Six Months Revenues $ 110,311,466 $ 97,902,002 Expenses 113,744,898 95,847,786 Net (loss) income $ (3,433,432 ) $ 2,054,216 Pacific Medical Imaging and Oncology Center, Inc. PMIOC was incorporated in 2004 in the state of California. PMIOC provides comprehensive diagnostic imaging services using state-of-the-art technology. PMIOC offers high quality diagnostic services such as MRI/MRA, PET/CT, CT, nuclear medicine, ultrasound, digital x-rays, bone densitometry and digital mammography at facilities. In July 2015, APC-LSMA and PMIOC entered into a share purchase agreement whereby APC-LSMA invested $1,200,000 for a 40% ownership in PMIOC. APC and PMIOC have an Ancillary Service Contract together whereby PMIOC provides covered services on behalf of APC to enrollees of the plans of APC. Under the Ancillary Service Contract APC paid PMIOC fees for the three and six months ended June 30, 2018 and 2017 of approximately $0.8 million and $0.6 million, respectively, and of approximately $1.2 million and $1.1 million, respectively. APC accounts for its investment in PMIOC under the equity method of accounting as APC has the ability to exercise significant influence, but not control over PMIOC’s operations. During the three months ended June 30, 2018 and 2017, APC recorded income from this investment of $62,606 and $58,539 respectively, in the accompanying consolidated statements of income. During the six months ended June 30, 2018 and 2017, APC recorded income from this investment of $36,581 and $109,619, respectively, in the accompanying consolidated statements of income. The accompanying balance sheet has an investment balance of $1,437,274 and $1,400,693 at June 30, 2018 and December 31, 2017, respectively. Universal Care, Inc. UCI is a privately held health plan that has been in operation since 1985 in order to help its members through the complexities of the healthcare system. UCI holds a license under the California Knox-Keene Health Care Services Plan Act (“Knox-Keene Act”) to operate as a full-service health plan. UCI contracts with CMS under the Medicare Advantage Prescription Drug Program. On August 10, 2015, UCAP, an entity solely owned 100% by APC with APC’s executives, Dr. Thomas Lam, Dr. Pen Lee and Dr. Kenneth Sim, as designated managers of UCAP, purchased from UCI 100,000 shares of UCI class A-2 voting common stock (comprising 48.9% of the total outstanding UCI shares, but 50% of UCI’s voting common stock) for $10,000,000. APC accounts for its investment in UCI under the equity method of accounting as APC has the ability to exercise significant influence, but not control over UCI’s operations. During the three months ended June 30, 2018 and 2017, the Company recorded income (loss) from this investment of $1,731,927 and $(280,710), respectively, in the accompanying consolidated statements of income. During the six months ended June 30, 2018 and 2017, the Company recorded income from this investment of $1,711,725 and $242,591, respectively, in the accompanying consolidated statements of income. The accompanying balance sheet has an investment balance of $10,321,180 and $8,609,455 at June 30, 2018 and December 31, 2017, respectively. In 2015, APC advanced $5,000,000 on behalf of UCAP to UCI for working capital purposes. On June 29, 2018, APC advanced an additional $2,500,000. subordinated loans accrue interest at the prime rate plus 1%, or 6.00% and 5.50% as of June 30, 2018 and December 31, 2017, respectively, with interest to be paid monthly. The repayment schedule of the original principal of $5,000,000 is based on certain contingent criteria, and accordingly, the entire note receivable has been classified under loans receivable - related parties on the consolidated balance sheets in the amount of $7,500,000 and $5,000,000 as of June 30, 2018 and December 31, 2017, respectively. UCI’s balance sheets at June 30, 2018 and December 31, 2017 and statements of income for the six months ended June 30, 2018 and 2017 are as follows: Balance Sheets June 30, 2018 December 31, Assets Cash $ 27,874,357 $ 21,872,894 Receivables, net 29,042,535 18,618,760 Other current assets 19,541,123 13,021,520 Other assets 3,259,848 3,754,470 Property and equipment, net 2,132,063 1,576,621 Total assets $ 81,849,926 $ 58,844,265 Liabilities and Stockholders’ Deficit June 30, 2018 December 31, Current liabilities $ 68,941,956 $ 54,421,532 Other liabilities 15,036,729 10,051,952 Stockholders’ deficit (2,128,759 ) (5,629,219 ) Total liabilities and stockholders’ deficit $ 81,849,926 $ 58,844,265 Statements of Income Operations Six Months Ended June 30, 2018 Six Months Revenues $ 149,825,595 $ 91,586,434 Expenses 146,614,334 90,759,639 Income before (benefit) provision for income taxes 3,211,261 826,795 (Benefit) provision for income taxes (289,200 ) 330,700 Net income $ 3,500,461 $ 496,095 Diagnostic Medical Group On May 14, 2016, David C.P. Chen M.D., Inc., a California professional corporation doing business as Diagnostic Medical Group (“DMG”), and David C.P. Chen M.D., individually and APC-LSMA, a designated shareholder professional corporation formed on October 15, 2012, which is 100% owned by Dr. Thomas Lam (CEO of APC) and is controlled and consolidated by APC who is the primary beneficiary of this VIE, entered into a share purchase agreement whereby APC-LSMA acquired a 40% ownership interest in DMG for total cash consideration of $1,600,000. APC accounts for its investment in DMG under the equity method of accounting as APC has the ability to exercise significant influence, but not control over DMG’s operations. For the three and six months ended June 30, 2018 and 2017, APC recorded income from this investment of $391,613 and $198,760 and $720,655 and $560,404, respectively, in the accompanying consolidated statements of income and has an investment balance of $2,568,066 and $1,847,411 at June 30, 2018 and December 31, 2017, respectively. Pacific Ambulatory Surgery Center, LLC PASC, a California limited liability company, is a multi-specialty outpatient surgery center that is certified to participate in the Medicare program and is accredited by the Accreditation Association for Ambulatory Health Care. PASC has entered into agreements with organizations such as healthcare service plans, independent physician practice associations, medical groups and other purchasers of healthcare services for the arrangement of the provision of outpatient surgery center services to subscribers or enrollees of such health plans. On November 15, 2016, PASC and APC, entered into a membership interest purchase agreement whereby PASC sold 40% of its aggregate issued and outstanding membership interests to APC for total consideration of $800,000. In connection with the membership interest purchase agreement, PASC entered into a management services agreement with NMM, which requires the payment of management fees computed at predetermined percentage (as defined) of PASC revenues. The term of the management services agreement commenced on the effective date and extend for a period of 60 months thereafter, and may be extended in writing at the sole option of NMM for an additional period of 60 months following the expiration of the initial term and is automatically renewed for additional consecutive terms of three years unless terminated by either party. PASC shall not be permitted to terminate the management services agreement for any reason during the initial term and, if extended, the extended term. APC accounts for its investment in PASC under the equity method of accounting as APC has the ability to exercise significant influence, but not control over PASC’s operations. For the three and six months ended June 30, 2018 and 2017, APC recorded income from this investment of $87,407 and $26,494 and $129,360 and $5,992, respectively, in the accompanying consolidated statements of income and has an investment balance of $722,558 and $593,198 at June 30, 2018 and December 31, 2017, respectively. Equity Method Investment Summary Investments in other entities – equity method consisted of the following: June 30, December 31, Universal Care, Inc. $ 10,321,180 $ 8,609,455 LaSalle Medical Associates – IPA Line of Business 8,496,283 9,452,767 Diagnostic Medical Group 2,568,066 1,847,411 Pacific Medical Imaging & Oncology Center, Inc. 1,437,274 1,400,693 Pacific Ambulatory Surgery Center, LLC 722,558 593,198 $ 23,545,361 $ 21,903,524 Joint Venture In June 2018, College Street Investment LP, a California limited partnership (“CSI”), APC and NMM entered into an operating agreement to govern the 531 W. College, LLC and the conduct of its business, and to An agreement of purchase and sale and joint escrow instructions (“Purchase Agreement”) with an effective date of April 10, 2018 was entered into between 531 W. College, LLC and Societe Francaise De Bienfaisance Mutuelle De Los Angeles, a California nonprofit corporation, in the City of Los Angeles. The total purchase price of such real estate is $33,347,679. In June 2018, APC, NMM and AMHC Healthcare, Inc. on behalf of CSI, wired $8,336,920, $8,336,920 and $16,673,839, respectively into an escrow account for the benefit of 531 W. College, LLC to purchase pursuant to the Purchase Agreement. The transaction closed on June 29, 2018. is presented as an investment in joint venture in the accompanying condensed consolidated balance sheet as of June 30, 2018. 531 W. College LLC’s balance sheet at June 30, 2018 is as follows: Balance Sheet June 30, 2018 Assets Land and Building $ 33,347,679 Total assets $ 33,347,679 Liabilities and Members’ Equity Members’ equity $ 33,347,679 Total liabilities and members’ equity $ 33,347,679 Formation costs and other fees incurred for establishing the organization were not significant during the six months ended June 30, 2018. Investment in privately held entity that does not report net asset value per share In May 2018, APC purchased 270,000 membership interests of MediPortal LLC, a New York limited liability company, for $405,000 or $1.50 per membership interest, which represented approximately 2.8% ownership. APC also received a 5-year warrant to purchase 270,000 membership interests. A 5-year option to purchase an additional 380,000 membership interests -year warrant to purchase 480,000 membership interests of . As APC does not have the ability to exercise significant influence, and lacks control, over the investee, this investment is accounted for .

Loan Receivable

Loan Receivable	6 Months Ended
	Jun. 30, 2018
Loan Receivable [Abstract]
Loan Receivable	6. Loan Receivable On October 9, 2017, NMM and APC-LSMA entered into an agreement with Accountable Health Care IPA (“Accountable”), a California professional medical corporation, Signal Health Solutions, Inc. (“Signal”), a California corporation and George M. Jayatilaka, M.D. (“Dr. Jay”), individually, whereby concurrent with the execution of the agreement, APC-LSMA extended a line of credit to Dr. Jay in the principal amount of $10,000,000 (“Dr. Jay Loan”) to fund the working capital needs of Accountable ($5,000,000 of which was funded by APC on behalf of APC-LSMA and the other $5,000,000 was funded by NMM to Dr. Jay). Interest on the Dr. Jay Loan accrues at a rate that is equal to the prime rate plus 1% (6.00% and 5.50% as of June 30, 2018 and December 31, 2017, respectively) and payable in monthly installments of interest only on the first day of each month until the date that is three years following the initial date of funding, at which time, all outstanding principal and accrued interest thereon shall be due and payable in full. The Dr. Jay Loan is not subordinated to any other and is secured by a first-lien security interest in certain shares of Accountable owned by Dr. Jay. The outstanding balance as of both June 30, 2018 and December 31, 2017 was $10,000,000. Concurrently with the funding of the Dr. Jay Loan, Dr. Jay loaned to Accountable the entire proceeds of the Dr. Jay Loan at the same interest rate and maturity date as the Dr. Jay Loan (“Dr. Jay-Accountable Subordinated Loan”). Repayment of the Dr. Jay-Accountable Subordinated Loan is subordinated to Accountable’s creditors in a manner acceptable to the California Department of Managed Health Care (“DMHC”). At any time on or before the date that is one year following the initial funding date of the Dr. Jay Loan, APC-LSMA or its designee have the right, but not the obligation, to convert up to $5,000,000 of the outstanding principal amount into shares of Accountable’s capital stock. At any time after the date that is one year following the funding date, the Dr. Jay Loan may be prepaid at any time. Within three years following the initial funding of the Dr. Jay Loan, APC-LSMA or its designee shall have the right, but not the obligation, to convert the then outstanding principal amount into Accountable shares based on Accountable’s then-current valuation. Subsequent to the funding of the Dr. Jay Loan, to the extent needed by Accountable for working capital needs as determined by APC-LSMA, APC-LSMA will extend an additional line of credit in the principal amount up to $8,000,000. The funding mechanism, interest rate and maturity date of such additional line of credit shall be the same as the Dr. Jay Loan and additional collateral security in Accountable’s issued and outstanding shares will be required. As a condition of funding the Dr. Jay Loan, Accountable entered into a management service agreement with NMM on October 27, 2017, to commence on the termination of Accountable’s previously existing management agreement with MedPoint Management to be effective on December 1, 2017. responsible for managing 100% of all health plan membership assigned and delegated to Accountable, and all hospital risk pools. The management service agreement requires the payment of IPA and hospital risk pool management fees as set forth therein. Concurrent with the initial funding of the Dr. Jay Loan, the Accountable Board of Directors shall be automatically reconstituted to be comprised of two directors, which will comprise of Dr. Jay and a director appointed by APC-LSMA. Dr. Jay and APC-LSMA will have two and one votes as a director, respectively. Based on management’s assessment, Accountable is a variable interest entity. However, the Company does not have the power to the direct the activities of Accountable that most significantly impact its economic performance and as such, the Company is not the primary beneficiary of Accountable.

Accounts Payable and Accrued Ex

Accounts Payable and Accrued Expenses	6 Months Ended
	Jun. 30, 2018
Payables and Accruals [Abstract]
Accounts Payable and Accrued Liabilities	7. Accounts Payable and Accrued Expenses The Company’s accounts payable and accrued expenses consisted of the following: June 30, 2018 December 31, 2017 Accounts payable $ 3,632,691 $ 3,786,381 Specialty capitation payable 300,000 547,307 Subcontractor IPA risk pool payable 1,660,366 1,348,376 Professional fees 3,488,386 3,004,215 Deferred revenue 708,591 250,000 Accrued compensation 2,797,859 4,343,341 $ 12,587,893 $ 13,279,620

Medical Liabilities

Medical Liabilities	6 Months Ended
	Jun. 30, 2018
Disclosure of Medical Liabilities [Abstract]
Medical Liabilities	8. Medical Liabilities The Company’s medical liabilities consisted of the following: June 30, 2018 December 31, 2017 Balance, beginning of period $ 63,972,318 $ 18,957,465 Medical liabilities assumed from Merger - 39,353,540 Claims paid for previous period (34,591,915 ) (23,075,516 ) Incurred health care costs 104,977,066 121,846,375 Claims paid for current period (66,848,868 ) (92,476,160 ) Adjustments (655,266 ) (633,386 ) Balance, end of period $ 66,853,335 $ 63,972,318

Bank Loan, Lines of Credit and

Bank Loan, Lines of Credit and Loan Payable - Related Party	6 Months Ended
	Jun. 30, 2018
Disclosure of Bank Loan, Lines of Credit and Loan Payable - Related Party [Abstract]
Bank Loan Lines Of Credit And Loan Payable Related Party	9. Bank Loan, Lines of Credit and Loan Payable – Related Party Bank Loans In December 2010, ICC borrowed a $4,600,000 loan from a financial institution. The loan bears interest based on the Wall Street Journal “prime rate”, or 5.00% and 4.50% per annum, as of June 30, 2018 and December 31, 2017, respectively. The loan is collateralized by the medical equipment ICC owns and guaranteed by one of ICC’s shareholders. The loan matures on December 31, 2018. As of June 30, 2018 and December 31, 2017, the balance outstanding was $278,017 and $510,391, respectively, and is classified as current liabilities. As of June 30, 2018, and December 31, 2017, ICC was in compliance with all affirmative and negative covenants contained in the loan agreement. Lines of Credit On June 14, 2018, NMM amended its promissory note agreement with a bank (“NMM Business Loan Agreement”), which provides for loan availability of up to $20,000,000 with a maturity date of June 22, 2020. The interest rate is based on the Wall Street Journal “prime rate” plus 0.125%, or 5.125% and 4.625%, as of June 30, 2018 and December 31, 2017, respectively. As of December 31, 2017, NMM was not in compliance with certain financial debt covenant requirements contained in the loan agreement for which NMM obtained a waiver through June 30, 2018. As of June 30, 2018, NMM was in compliance with such financial debt covenant requirements. Pursuant to the June 2018 amendment, certain covenants were modified or deleted in its entirety; the loan is guaranteed by Apollo Medical Holdings, Inc. and is collateralized by substantially all assets of NMM. In October 2017, NMM borrowed $5,000,000 on this line of credit to make a $5,000,000 loan advance to Accountable Health Care IPA (see Note 6), and on June 27, 2018, NMM borrowed an additional $8,000,000 under this line of credit to fund its investment in 531 W. College LLC. The amount outstanding as of June 30, 2018 and December 31, 2017 was $13,000,000 and $5,000,000, respectively. As of June 30, 2018 and December 31, 2017, availability under this line of credit was $300,671 and $8,300,671, respectively. On June 14, 2018, APC amended its promissory note agreement with a bank (“APC Business Loan Agreement”), which provides for loan availability of up to $10,000,000 with a maturity date of June 22, 2020. The interest rate is based on the Wall Street Journal “prime rate” plus 0.125%, or 5.125% and 4.625%, as of June 30, 2018 and December 31, 2017, respectively. As of December 31, 2017, APC was not in compliance with certain financial debt covenant requirements contained in the loan agreement for which APC obtained a waiver through June 30, 2018. As of June 30, 2018, APC was in compliance with such financial debt covenant requirements. Pursuant to the June 2018 amendment, certain covenants were modified or deleted in its entirety and the guarantee made by individual shareholders of APC was removed. The loan is also collateralized by substantially all assets of APC. No amounts were drawn on this line during the six months ended June 30, 2018 and no amounts were outstanding as of June 30, 2018 and December 31, 2017. As of both June 30, 2018 and December 31, 2017, availability under this line of credit was $9,694,984. Standby Letters of Credit On March 3, 2017, APAACO established an irrevocable standby letter of credit with a financial institution (through the NMM Business Loan Agreement) for $6,699,329 for the benefit of CMS. The letter of credit expires on December 31, 2018 and deemed automatically extended without amendment for additional one - year periods from the present or any future expiration date, unless notified by the institution to terminate prior to 90 days from any expiration date. APAACO may continue to draw from the letter of credit for one year following the bank’s notification of non-renewal. APC established irrevocable standby letters of credit with a financial institution for a total of $305,016 for the benefit of certain health plans. The standby letters of credit are automatically extended without amendment for additional one-year periods from the present or any future expiration date, unless notified by the institution in advance of the expiration date that the letter will be terminated.

Mezzanine and Stockholders' Equ

Mezzanine and Stockholders' Equity	6 Months Ended
	Jun. 30, 2018
Stockholders' Equity Note [Abstract]
Stockholders' Equity	10. Mezzanine and Stockholders’ Equity All the historical NMM share and per share information has been adjusted to reflect the exchange ratio from the Merger (see Note 3). Mezzanine APC As the redemption feature (see Note 2) of the shares is not solely within the control of APC, the equity of APC does not qualify as permanent equity and has been classified as noncontrolling interests in mezzanine or temporary equity. Stockholders’ Equity As of the date of this Quarterly Report on Form 10-Q, 751,067 holdback shares to certain former NMM shareholders who were NMM shareholders at the time of Closing of the Merger, as properly completed letters of transmittal receive their pro rata portion of ApolloMed common stock and warrants . Pending such receipt, such former NMM shareholders have the right to receive, without interest, their pro rata share of dividends or distributions with a record date after the effectiveness of the Merger. The condensed consolidated financial statements have treated such shares of common stock as outstanding, given the receipt of the letter of transmittal is considered perfunctory and the Company is legally obligated to issue these shares the Merger. On March 21, 2018, the Company issued 37,593 shares of the Company’s common stock to the Company’s Chief Operating Officer for prior services rendered. The stock price on the date of issuance was $16.80, which resulted in the Company recording $631,562 of share-based compensation expense. See options and warrants section below for common stock issued upon exercise of stock options and stock purchase warrants. Options The Company’s outstanding stock options consisted of the following: Shares Weighted Weighted Aggregate Options outstanding at January 1, 2018 1,141,040 $ 3.95 5.79 $ 19.81 Options granted 155,000 9.85 - - Options exercised (301,036 ) 3.87 - 16.63 Options forfeited (4,000 ) 5.79 - - Options outstanding at June 30, 2018 991,004 $ 5.16 4.92 $ 20.70 Options exercisable at June 30, 2018 991,004 $ 5.16 4.92 $ 20.70 During the six months ended June 30, 2018, stock options were exercised pursuant to the cashless exercise provision of the option agreement, with respect to 60,536 shares of the Company’s common stock, which resulted in the Company issuing 47,576 net shares. During the six months June 30, 2018, stock options were exercised for 240,500 shares of the Company’s common stock, which resulted in proceeds of approximately $817,000. The exercise price ranged from $0.01 to $10.00 per share. Outstanding stock options granted to primary care physicians to purchase shares of APC’s common stock consisted of the following: Shares Weighted Weighted Aggregate Options outstanding at January 1, 2018 853,800 $ 0.167 1.75 $ 508,864 Options granted - - - - Options exercised - - - - Options expired/forfeited - - - - Options outstanding at June 30, 2018 853,800 $ 0.167 1.25 $ 508,864 Options exercisable at June 30, 2018 853,800 $ 0.167 1.25 $ 508,864 The aggregate intrinsic value is calculated as the difference between the exercise price and the estimated fair value of common stock as of June 30, 2018. Share-based compensation expense related to option awards granted to primary care physicians to purchase shares of APC’s common stock, are recognized over their respective vesting periods, consisted of the following: Three Months Ended Six Months Ended 2018 2017 2018 2017 Share-based compensation expense: Cost of services $ - $ 1,227 $ - $ 2,454 General and administrative 202,382 320,006 404,764 640,012 $ 202,382 $ 321,233 $ 404,764 $ 642,466 The remaining unrecognized share-based compensation expense of stock option awards granted to primary care physicians to purchase shares of APC’s common stock as of June 30, 2018 was $1,011,910, which is expected to be recognized over the remaining term of 1.25 years. Warrants The Company’s outstanding warrants consisted of the following: Shares Weighted Weighted Aggregate Warrants outstanding at January 1, 2018 3,648,541 $ 9.75 3.74 $ 14.25 Warrants granted - - - - Warrants exercised (210,625 ) 7.27 - 10.46 Warrants expired/forfeited (11,250 ) - - - Warrants outstanding at June 30, 2018 3,426,666 $ 9.91 3.46 $ 15.95 Weighted Weighted Average Average Exercise Price Exercise Price Per Warrants Remaining Warrants Per Share Outstanding Contractual Life Exercisable Share $ 4.50 5,000 0.35 5,000 $ 4.50 9.00 1,116,111 2.28 1,116,111 9.00 10.00 1,455,555 3.80 1,455,555 10.00 11.00 850,000 4.44 850,000 11.00 $ 4.50 –11.00 3,426,666 3.46 3,426,666 $ 9.91 During the six months ended June 30, 2018, common stock warrants were exercised for 210,625 shares of the Company’s common stock, which resulted in proceeds of approximately $1.5 million. The exercise price ranged from $4.00 to $10.00 per share. Treasury Stock APC owns 1,682,110 shares of ApolloMed’s common stock as of June 30, 2018 and December 31, 2017, which are legally issued and outstanding but excluded from shares of common stock outstanding in the condensed consolidated financial statements, as such shares are treated as treasury shares for accounting purposes. Dividends During the first quarter of 2018, APC distributed $2,000,000 of dividends to APC shareholders. In April 2018, NMM distributed approximately $10,000,000 to former NMM shareholders, from the $18,000,000 that was previously classified as restricted cash and dividends payable. As of June 30, 2018, $8,000,000 of restricted cash remains from the Merger, and are still held for distribution.

Commitments and Contingencies

Commitments and Contingencies	6 Months Ended
	Jun. 30, 2018
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	11. Commitments and Contingencies Regulatory Matters Laws and regulations governing the Medicare program and healthcare generally are complex and subject to interpretation. The Company believes that it is in compliance with all applicable laws and regulations and is not aware of any pending or threatened investigations involving allegations of potential wrongdoing. While no regulatory inquiries have been made, compliance with such laws and regulations can be subject to future government review and interpretation as well as significant regulatory action including fines, penalties, and exclusion from the Medicare and Medi-Cal programs. As risk-bearing organizations, APC and MMG are required to follow regulations of the DMHC, including maintenance of minimum working capital, tangible net equity (“TNE”), cash-to-claims ratio and claims payment requirements prescribed by the DMHC. TNE is defined as net equity less intangibles, less non-allowable assets (which include unsecured amounts due from affiliates), plus subordinated obligations. At June 30, 2018 and December 31, 2017, APC was in compliance with these regulations. At December 31, 2017, MMG was not in compliance with these regulations. As a result, the California DMHC required MMG to develop and implement a corrective action plan (“CAP”) for such deficiency. MMG received confirmation from substantially all of MMG’s direct-contracted health plans, that they have moved membership out of MMG effective May 1, 2018 and Many of the Company’s payor and provider contracts are complex in nature and may be subject to differing interpretations regarding amounts due for the provision of medical services. Such differing interpretations may not come to light until a substantial period of time has passed following contract implementation. Liabilities for claims disputes are recorded when the loss is probable and can be estimated. Any adjustments to reserves are reflected in current operations. Litigation From time to time, the Company is involved in various legal proceedings and other matters arising in the normal course of its business. The resolution of any claim or litigation is subject to inherent uncertainty and could have a material adverse effect on the Company’s financial condition, cash flows or results of operations. On or about March 23, 2018 and April 3, 2018, a Demand for Arbitration and an Amended Demand for Arbitration were filed by Prospect Medical Group, Inc. and Prospect Medical Systems, Inc. (collectively, “Prospect”) against MMG, ApolloMed and AMM with Judicial Arbitration Mediation Services , arising out of MMG’s purported business plans, seeking damages in excess of $5 million, and alleging breach of contract, violation of unfair competition laws, and tortious interference with Prospect’s current and future economic relationships with its health plans and their members. MMG, ApolloMed and

Related Party Transactions

Related Party Transactions	6 Months Ended
	Jun. 30, 2018
Related Party Transactions [Abstract]
Related Party Transactions	12. Related Party Transactions On November 16, 2015, UCAP entered into a subordinated note receivable agreement with UCI, a 48.9% owned equity method investee (see Note 5), in the amount of $5,000,000. On June 28, 2018, UCAP entered into a new subordinated note receivable agreement with UCI in the amount of $2,500,000. During the three and six months ended June 30, 2018 and 2017, APC paid approximately and $62,000, respectively, and and $96,000 to Advanced Diagnostic Surgery Center for services as a provider. Advanced Diagnostic Surgery Center shares common ownership with certain board members of APC. During the three and six months ended June 30, 2018 and 2017, NMM received approximately million and $4.4 million, respectively, and million and $8.9 million, respectively, in management fees from LMA, which is accounted for under the equity method based on 25% equity ownership interest held by APC in LMA’s IPA line of business (see Note 5). During the three and six months ended June 30, 2018 and 2017, APC paid approximately million and $0.6 million, respectively, and million and $1.1 million, respectively, to PMIOC for provider services, which is accounted for under the equity method based on 40% equity ownership interest held by APC (see Note 5). During the three and six months ended June 30, 2018 and 2017, APC paid approximately million and $0.5 million, respectively, and million and $1.3 million, respectively, to AMG, Inc. for services as a provider. AMG, Inc. shares common ownership with certain board members of APC. In September 2015, ApolloMed entered into a note receivable with Rob Mikitarian, a minority owner in APS, in the amount of approximately $150,000. The note accrues interest at 3% per annum and currently due on demand. As of June 30, 2018, and December 31, 2017, the balance of the note was approximately $150,000 and is included in other receivables in the accompanying consolidated balance sheets. In addition, affiliates wholly-owned by the Company’s officers, including Dr. Lam and Dr. Hosseinion, are reported in the accompanying consolidated statement of income on a consolidated basis, together with the Company’s subsidiaries, and therefore, the Company does not separately disclose transactions between such affiliates and the Company’s subsidiaries as related party transactions. During the three and six months ended June 30, 2018 and 2017, APC paid approximately million and $1.6 million, respectively, and million and $3.0 million, respectively, to DMG for provider services, which is accounted for under the equity method based on 40% equity ownership interest held by APC (see Note 5). During the three and six months ended June 30, 2018 and 2017, NMM paid approximately $0.3 million and $0.3 million, respectively, and $0.5 million and $0.6 million, respectively, to Medical Property Partners (“MPP”) for office lease. MPP shares common ownership with certain board members of NMM. During the three and six months ended June 30, 2018 and 2017, APC paid $90,000 and $90,000, respectively, and $180,000 and $180,000, respectively, to Tag-2 Medical Investment Group, LLC (“Tag-2”) for office lease. Tag-2 shares common ownership with certain board members of APC. During the three and six months ended June 30, 2018 and 2017, APC paid an aggregate of approximately million and $10.1 million, and million and $22.9 million, respectively, to shareholders of APC for provider services, which include approximately million and $3.9 million, respectively, and million and $9.3 million, respectively, to shareholders who are also officers of APC. For loans receivable from related parties, see Note .

Revenue Recognition

Revenue Recognition	6 Months Ended
	Jun. 30, 2018
Revenue from Contract with Customer [Abstract]
Revenue Recognition	13. Revenue Recognition At the adoption of Topic 606, the cumulative effect of initially applying the new revenue standard is required to be presented as an adjustment to the opening balance of retained earnings. This cumulative effect amount was determined to be related to the full risk pool arrangements of APC, a variable interest entity (see Note 1). Therefore, the cumulative net effect of initially applying Topic 606 in the amount of $10,208,000, which is comprised of $11,600,000 of additional revenue, offset by $1,392,000 in related management fee expense, has been presented as an adjustment to the opening balance of the mezzanine equity, “Noncontrolling interest in Allied Pacific of California IPA.” Consequently, as a result of APC recording additional receivables, NMM recorded a corresponding entry of $1,392,000 to retained earnings to record the related management fee income. These adjustments were offset by an aggregate adjustment to deferred tax liability of $3,246,098. The impact of the adoption of this ASU on the Company’s revenue, when comparing the amount of revenue recognized for the three and six months ended June 30, 2018 to the revenue that would have been recognized under the prior revenue standard ASC 605, are summarized as follows: The table below presents the impact of the adoption of ASC 606 on the Company’s consolidated statements of income. Three months ended June 30, 2018 Under ASC Effect of ASC As Reported 605 606 Under ASC 606 Risk pool settlements and incentives $ 10,466,217 $ 3,400,000 $ 13,866,217 Total revenue 119,604,546 3,400,000 123,004,546 Provision for income taxes 572,364 951,443 1,523,807 Net income 5,417,036 2,448,557 7,865,593 Net income attributable to noncontrolling interest 3,046,761 2,154,730 5,201,491 Net income attributable to Apollo Medical Holdings, Inc. $ 2,370,275 $ 293,827 $ 2,664,102 Earnings per share - basic $ 0.07 $ 0.01 $ 0.08 Earnings per share - diluted $ 0.06 $ 0.01 $ 0.07 Six months ended June 30, 2018 Under ASC Effect of ASC As Reported 605 606 Under ASC 606 Risk pool settlements and incentives $ 28,452,953 $ 3,400,000 $ 31,852,953 Total revenue 243,771,273 3,400,000 247,171,273 Provision for income taxes 7,801,204 951,443 8,752,647 Net income 21,134,691 2,448,557 23,583,248 Net income attributable to noncontrolling interest 16,603,961 2,154,730 18,758,691 Net income attributable to Apollo Medical Holdings, Inc. $ 4,530,730 $ 293,827 $ 4,824,557 Earnings per share - basic $ 0.14 $ 0.01 $ 0.15 Earnings per share - diluted $ 0.12 $ 0.01 $ 0.13 The table below presents the impact of the adoption of ASC 606 on the Company’s consolidated balance sheet. June 30, 2018 Under ASC Effect of ASC As Reported 605 606 Under ASC 606 Assets Trade accounts receivable, net $ 31,141,815 $ 3,400,000 $ 34,541,815 Total assets 507,577,108 3,400,000 510,977,108 Noncurrent liabilities Deferred tax liability 26,807,337 951,443 27,758,780 Mezzanine equity Noncontrolling interest in Alliled Pacific of California IPA 193,759,589 2,154,730 195,914,319 Shareholders’ equity Retained earnings 7,267,729 293,827 7,561,556 Total liabilities, mezzanine equity and stockholders' equity $ 166,221,944 $ 3,400,000 $ 169,621,944 The cumulative effect of changes made to the Company’s condensed consolidated balance sheet as of January 1, 2018 for the adoption of Topic 606 were as follows: Balance at Adjustments Balance at Current Assets Receivables $ 20,117,304 $ 11,600,000 $ 31,717,304 Liabilities, Mezzanine Equity and Stockholders’ Equity Noncurrent Liabilities Deferred tax liability $ 24,916,598 $ 3,246,098 $ 28,162,696 Mezzanine equity Noncontrolling interest in Allied Pacific of California IPA $ 172,129,744 $ 7,351,434 $ 179,481,178 Stockholders’ Equity Retained earnings $ 1,734,531 $ 1,002,468 $ 2,736,999 The Company operates as one reportable segment, the healthcare delivery segment. The Company disaggregates revenue from contracts by service type and by payor. This level of detail provides useful information pertaining to how the Company generates revenue by significant revenue stream and by type of direct contracts. The condensed consolidated statements of income present disaggregated revenue by service type. The following table presents disaggregated revenue generated by each payor type for the three and six months ended June 30, 2018 and 2017: Three Months Ended June 30, 2018 June 30, 2017 Commercial $ 97,852,959 $ 79,277,193 Medicare 24,920,063 1,979,486 Medicaid 183,794 - Other third parties 47,730 55,021 Revenue $ 123,004,546 $ 81,311,700 Six Months Ended June 30, 2018 June 30, 2017 Commercial $ 203,231,219 $ 163,126,111 Medicare 43,461,178 3,433,189 Medicaid 360,144 - Other third parties 118,732 88,462 Revenue $ 247,171,273 $ 166,647,762 The Company receives payments from the following sources for services rendered: (i) commercial insurers; (ii) the federal government under the Medicare program administered by CMS; (iii) state governments under the Medicaid and other programs; (iv) other third party payors (e.g., hospitals); and (v) individual patients and clients. As the period between the time of service and time of payment is typically one year or less, the Company elected the practical expedient under ASC 606-10-32-18 and did not adjust for the effects of a significant financing component. The Company derives a significant portion of its revenue from Medicare, Medicaid and other payors that receive discounts from established billing rates. The Medicare and Medicaid regulations and various managed care contracts under which these discounts must be calculated are complex, subject to interpretation and adjustment, and may include multiple reimbursement mechanisms for different types of services provided and cost settlement provisions. Management estimates the transaction price on a payor-specific basis given its interpretation of the applicable regulations or contract terms. The services authorized and provided and related reimbursements are often subject to interpretation that could result in payments that differ from the Company’s estimates. Additionally, updated regulations and contract renegotiations occur frequently, necessitating regular review and assessment of the estimation process by management. Settlements under cost reimbursement agreements with third-party payors are estimated and recorded in the period in which the related services are rendered and are adjusted in future periods as final settlements are determined. Final determination of amounts earned under the Medicare and Medicaid programs often occurs in subsequent years because of audits by such programs, rights of appeal and the application of numerous technical provisions. Under the new revenue standard, the Company has elected to apply the following practical expedients and optional exemptions: · Recognize incremental costs of obtaining a contract with amortization periods of one year or less as expense when incurred. These costs are recorded within general and administrative expenses. · Recognize revenue in the amount of consideration to which the Company has a right to invoice the customer if that amount corresponds directly with the value to the customer of the Company’s services completed to date. · Exemptions from disclosing the value of unsatisfied performance obligations for (i) contracts with an original expected length of one year or less, (ii) contracts for which revenue is recognized in the amount of consideration to which the Company has a right to invoice for services performed, and (iii) contracts for which variable consideration is allocated entirely to a wholly unsatisfied performance obligation or to a wholly unsatisfied promise to transfer a distinct service that forms part of a single performance obligation. · Use a portfolio approach for the fee-for-service (FFS) revenue stream to group contracts with similar characteristics and analyze historical cash collections trends. · No adjustment is made for the effects of a significant financing component as the period between the time of service and time of payment is typically one year or less. Nature of Services and Revenue Streams Revenue primarily consists of capitation revenue, risk pool settlements and incentives, NGACO All-Inclusive Population-Based Payments (“AIPBP”) revenue, management fee income, MSSP surplus revenue and FFS revenue. Revenue is recorded in the period in which services are rendered. The form of billing and related risk of collection for such services may vary by type of revenue and the customer. The following is a summary of the principal forms of the Company’s billing arrangements and how revenue is recognized for each. Capitation, net Managed care revenues of the Company consist primarily of capitated fees for medical services provided by the Company under either provider service agreements (each, a “PSA”) or capitated arrangements directly made with various managed care providers including HMOs. Capitation revenue under the PSAs and HMO contracts is prepaid monthly to the Company based on the number of enrollees selecting the Company as their healthcare provider. Capitation revenue is recognized in the month in which the Company is obligated to provide services. Minor ongoing adjustments to prior months’ capitation, primarily arising from contracted HMOs finalizing their monthly patient eligibility data for additions or subtractions of enrollees, are recognized in the month they are communicated to the Company. Additionally, Medicare pays capitation using a “Risk Adjustment model,” which compensates managed care organizations and providers based on the health status (acuity) of each individual enrollee. Health plans and providers with higher acuity enrollees will receive more and those with lower acuity enrollees will receive less. Under Risk Adjustment, capitation is determined based on health severity, measured using patient encounter data. Capitation is paid on a monthly basis based on data submitted for the enrollee for the preceding year and is adjusted in subsequent periods after the final data is compiled. Positive or negative capitation adjustments are made for Medicare enrollees with conditions requiring more or less healthcare services than assumed in the interim payments. Since the Company cannot reliably predict these adjustments, periodic changes in capitation amounts earned as a result of Risk Adjustment are recognized when those changes are communicated by the health plans to the Company. Per member per month (PMPM) managed care contracts generally have a term of one year or longer. All managed care contracts have a single performance obligation that constitutes a series for the provision of managed healthcare services for a population of enrolled members for the duration of the contract. The transaction price for PMPM contracts is variable as it primarily includes per member per month fees associated with unspecified membership that fluctuates throughout the contract. In certain contracts, PMPM fees also include adjustments for items such as performance incentives, performance guarantees and risk shares. The Company generally estimates the transaction price using the most likely methodology and amounts are only included in the net transaction price to the extent that it is probable that a significant reversal of cumulative revenue will not occur once any uncertainty is resolved. The majority of the Company’s net PMPM transaction price relates specifically to its efforts to transfer the service for a distinct increment of the series (e.g. day or month) and is recognized as revenue in the month in which members are entitled to service. Risk Pool Settlements and Incentives APC enter into full risk capitation arrangements with certain health plans and local hospitals, which are administered by a third party, where the hospital is responsible for providing, arranging and paying for institutional risk and APC is responsible for providing, arranging and paying for professional risk. Under a full risk pool sharing agreement, APC generally receives a percentage of the net surplus from the affiliated hospital’s risk pools with HMOs after deductions for the affiliated hospitals costs. Advance settlement payments are typically made quarterly in arrears if there is a surplus. Risk pool settlements under arrangements with health plans and hospitals are recognized using the most likely methodology and amounts are only included in revenue to the extent that it is probable that a significant reversal of cumulative revenue will not occur once any uncertainty is resolved. The assumptions for IBNR completion factor and constraint percentages were used by management in applying the most likely method. Under capitated arrangements with certain HMOs and APC participates in one or more shared risk arrangements relating to the provision of institutional services to enrollees (shared risk arrangements) and thus can earn additional revenue or incur losses based upon the enrollee utilization of institutional services. Shared risk capitation arrangements are entered into with certain health plans, which are administered by the health plan, where APC is responsible for rendering professional services, but the health plan does not enter into a capitation arrangement with a hospital and therefore the health plan retains the institutional risk. Shared risk deficits, if any, are not payable until and unless (and only to the extent of any) risk sharing surpluses are generated. At the termination of the HMO contract, any accumulated deficit will be extinguished. Risk pool settlements under arrangements with HMOs are recognized using the most likely methodology and amounts are only included in revenue to the extent that it is probable that a significant reversal of cumulative revenue will not occur once any uncertainty is resolved. Risk pools for the prior contract years are generally final settled in the third or fourth quarter of the following year. As APAACO does not have sufficient insight into the financial performance of the shared risk pool with CMS because of unknown factors related to IBNR, risk adjustment factors, stop loss provisions, etc., an estimate cannot be developed. Due to these limitations, APAACO cannot determine the amount of surplus or deficit that will probably not be reversed in the future and therefore this shared risk pool revenue is considered to be fully constrained. In addition to risk-sharing revenues, the Company also receives incentives under “pay-for-performance” programs for quality medical care, based on various criteria. As an incentive to control enrollee utilization and to promote quality care, certain HMOs have designed the quality incentive programs and commercial generic pharmacy incentive programs to compensate the Company for efforts it takes to improve the quality of services and for efficient and effective use of pharmacy supplemental benefits provided to the HMO’s members. The incentive programs track specific performance measures and calculate payments to the Company based on the performance measures. Incentives under “pay-for-performance” programs are recognized using the most likely methodology. As the Company does not have sufficient insight from the health plans on the amount and timing of the incentive payments, this revenue is considered to be fully constrained and is only recorded when such payments are received. Generally for the foregoing arrangements, the final settlement is dependent on each distinct day’s performance within the annual measurement period but cannot be allocated to specific days until the full measurement period has occurred and performance can be assessed. As such, this is a form of variable consideration estimated at contract inception and updated through the measurement period (i.e. the contract year), to the extent the risk of reversal does not exist and the consideration is not constrained. NGACO AIPBP Revenue Under the NGACO Model, CMS grants the Company a pool of patients to manage (direct care and pay providers) based on a budget established with CMS. The Company is responsible for managing medical costs for these patients. The patients will receive services from physicians and other medical service providers that are both in-network and out-of-network. The Company receives capitation from CMS on a monthly basis to pay claims from in-network providers. The Company records such capitation received from CMS as revenue as the Company is primarily responsible and liable for managing the patient care and for satisfying provider obligations, is assuming the credit risk for the services provided by in-network providers through its arrangement with CMS, and has control of the funds, the services provided and the process by which the providers are ultimately paid. Claims from out-of-network providers are processed or paid by CMS and the Company’s profits or losses in managing the services provided by out-of-network providers are generally determined on an annual basis after reconciliation with CMS. Pursuant to the Company’s risk share agreement with CMS, the Company will be eligible to receive the surplus or be liable for the deficit according to the budget established by CMS based on the Company’s efficiency or lack thereof, respectively, in managing how the patients assigned to the Company by CMS are served by in-network and out-of-network providers. The Company’s profits or losses on providing such services are both capped by CMS, and are subject to significant estimation risk, whereby payments can vary significantly depending upon certain patient characteristics and other variable factors. Accordingly, the Company recognizes such surplus or deficit upon substantial completion of reconciliation and determination of the amounts. In accordance with the guidance in ASC 606-10-55-36 through 55-40 on principal versus agent considerations, the Company records such revenues in the gross amount of consideration. The Company also has arrangements for billing and payment services with the medical providers within the NGACO network. The Company retains certain defined percentages of the payments made to the providers in exchange for using the Company’s billing and payment services. The revenue for this service is earned as payments are made to medical providers. APAACO and CMS entered into a Next Generation ACO Model Participation Agreement (the “Participation Agreement”) with a term of two performance years through December 31, 2018. CMS may offer to renew the Participation Agreement for additional terms of two performance years. For each performance year, the Company shall submit to CMS its selections for risk arrangement; the amount of the profit/loss cap; alternative payment mechanism; benefits enhancements, if any; and its decision regarding voluntary alignment under the NGACO Model. The Company must obtain CMS consent before voluntarily discontinuing any benefit enhancement during a performance year. For each performance year, CMS shall pay the Company in accordance with the alternative payment mechanism, if any, for which CMS has approved the Company; the risk arrangement for which the Company has been approved by CMS; and as otherwise provided in the Participation Agreement. Following the end of each performance year and at such other times as may be required under the Participation Agreement, CMS will issue a settlement report to the Company setting forth the amount of any shared savings or shared losses and the amount of other monies owed. If CMS owes the Company shared savings or other monies owed, CMS shall pay the Company in full within 30 days after the date on which the relevant settlement report is deemed final, except as provided in the Participation Agreement. If the Company owes CMS shared losses or other monies owed as a result of a final settlement, the Company shall pay CMS in full within 30 days after the relevant settlement report is deemed final. If the Company fails to pay the amounts due to CMS in full within 30 days after the date of a demand letter or settlement report, CMS shall assess simple interest on the unpaid balance at the rate applicable to other Medicare debts under current provisions of law and applicable regulations. In addition, CMS and the U.S. Department of the Treasury may use any applicable debt collection tools available to collect any amounts owed by the Company. The Company participates in the AIPBP track of the NGACO Model. Under the AIPBP track, CMS estimates the total annual expenditures for APAACO’s assigned patients and pays that projected amount to the Company in monthly installments, and the Company is responsible for all Part A and Part B costs for in-network participating providers and preferred providers contracted by the Company to provide services to the assigned patients. As it relates specifically to the Company’s Participation Agreement with CMS, the Company recognizes capitation revenue in the month in which the Company is obligated to provide services. Also, because the Company’s arrangement with CMS is new (became effective in 2017), numerous factors create uncertainty regarding the risk pool settlement and incentive amounts that the Company is entitled to receive and limited historical data exists to develop reasonable and reliable estimates. As a result, the Company recognizes revenue from risk pool settlements and incentives under the arrangement with CMS in the period in which amounts are estimable and collection is reasonably assured. The Company will continue to evaluate and assess the reliability and reasonableness of data available to it in order develop future estimates, and will recognize risk pool settlements and incentives revenue based on such estimates only to the extent it is probable that a significant reversal of cumulative revenue will not occur in future periods. In October 2017, CMS notified the Company that it would not be renewed for participation in the AIPBP payment mechanism of the NGACO Model for performance year 2018 due to certain alleged deficiencies in performance. The Company submitted a reconsideration request. In December 2017, the Company received the official decision on its reconsideration request that CMS reversed the prior decision against the Company’s continued participation in the AIPBP mechanism. As a result, the Company is eligible for receiving monthly AIPBP payments currently at a rate of approximately $7.3 million per month from CMS starting February 2018. The Company, however, will need to continue to comply with all terms and conditions in the Participation Agreement and various regulatory requirements to be eligible to participate in the AIPBP mechanism and/or NGACO Model. Management Fee Income Management fee income encompasses fees paid for management, physician advisory, healthcare staffing, administrative and other non-medical services provided by the Company to IPAs, hospitals and other healthcare providers. Such fees may be in the form of billings at agreed-upon hourly rates, percentages of revenue or fee collections, or amounts fixed on a monthly, quarterly or annual basis. The revenue may include variable arrangements measuring factors such as hours staffed, patient visits or collections per visit against benchmarks, and, in certain cases, may be subject to achieving quality metrics or fee collections. Such variable supplemental revenues are recognized as revenue in the period when such amounts are determined to be fixed and therefore contractually obligated as payable by the customer under the terms of the respective agreement. The Company’s MSA revenue also includes revenue sharing payments from the Company’s partners based on their non-medical services. The Company provides a significant service of integrating the services selected by the Company’s clients into one overall output for which the client has contracted. Therefore, such management contracts generally contain a single performance obligation. The nature of the Company’s performance obligation is to stand ready to provide services over the contractual period. Also, the Company’s performance obligation forms a series of distinct periods of time over which the Company stands ready to perform. The Company’s performance obligation is satisfied as the Company completes each period’s obligations. Consideration from management contracts is variable in nature because the majority of the fees are generally based on revenue or collections, which can vary from period to period. The Company has control over pricing. Contractual fees are invoiced to the Company’s clients generally monthly and payment terms are typically due within 30 days. The variable consideration in the Company’s management contracts meets the criteria to be allocated to the distinct period of time to which it relates because (i) it is due to the activities performed to satisfy the performance obligation during that period and (ii) it represents the consideration to which the Company expects to be entitled. The Company’s management contracts generally have long terms (e.g., ten years), although they may be terminated earlier under the terms of the respective contracts. Since the remaining variable consideration will be allocated to a wholly unsatisfied promise that forms part of a single performance obligation recognized under the series guidance, the Company has applied the optional exemption to exclude disclosure of the allocation of the transaction price to remaining performance obligations. Medicare Shared Savings Program Surplus Revenue The Company participated in the MSSP, which is sponsored by CMS. The goal of the MSSP is to improve the quality of patient care and outcomes through a more efficient and coordinated approach among providers. The MSSP allows ACO participants to share in cost savings it generates in connection with rendering medical services to Medicare patients. Payments to ACO participants, if any, will be calculated annually by CMS on cost savings generated by the ACO participant relative to the ACO participants’ cost savings benchmark. Revenues earned by the Company are uncertain, and, if such amounts are payable by CMS, they will be paid on an annual basis significantly after the time earned, and will be contingent on various factors, including achievement of the minimum savings rate as determined by MSSP for the relevant period. Such payments are earned and made on an “all or nothing” basis. The Company considers revenue, if any, under the MSSP, as contingent upon the realization of program savings as determined solely by CMS, which are subject to significant estimation risk. Accordingly, they are not recognized as revenue until the amounts are estimable and collection is reasonably assured, which is generally when notice is received from CMS that cash payments are to be imminently received. Fee-for-Service Revenue FFS revenue represents revenue earned under contracts in which the Company bills and collects the professional component of charges for medical services rendered by the Company’s contracted physicians and employed physicians. Under the FFS arrangements, the Company bills the hospitals and third-party payors for the physician staffing and further bills patients or their third-party payors for patient care services provided and receives payment. FFS revenue related to the patient care services is reported net of contractual allowances and policy discounts and are recognized in the period in which the services are rendered to specific patients. All services provided are expected to result in cash flows and are therefore reflected as net revenue in the financial statements. The recognition of net revenue (gross charges less contractual allowances) from such services is dependent on such factors as proper completion of medical charts following a patient visit, the forwarding of such charts to the Company’s billing center for medical coding and entering into the Company’s billing system and the verification of each patient’s submission or representation at the time services are rendered as to the payor(s) responsible for payment of such services. Revenue is recorded based on the information known at the time of entering of such information into the Company’s billing systems as well as an estimate of the revenue associated with medical services. The Company is responsible for confirming member eligibility, performing program utilization review, potentially directing payment to the provider and accepting the financial risk of loss associated with services rendered, as specified within the Company’s client contracts. The Company has the ability to adjust contractual fees with clients and possess the financial risk of loss in certain contractual obligations. These factors indicate the Company is the principal and, as such, the Company records gross fees contracted with clients in revenues. Consideration from FFS arrangements is variable in nature because fees are based on patient encounters, credits due to clients and reimbursement of provider costs, all of which can vary from period to period. Contract Assets Typically, revenues and receivables are recognized once the Company has satisfied its performance obligation. Accordingly, the Company’s contract assets comprise accounts receivable. Generally, the Company does not have material amounts of other contract assets. Contract Liabilities (Deferred Revenue Contract liabilities are recorded when cash payments are received in advance of the Company’s performance, which is generally uncommon. The Company’s contract liability balance was $708,591 and $250,000 as of June 30, 2018 and December 31, 2017, respectively, and is presented within the “Accounts Payable and Accrued Expenses” line item of the condensed consolidated balance sheets. None of the amounts accrued as of December 31, 2017 was recognized as revenue for the three and six months ended June 30, 2018.

Income Taxes

Income Taxes	6 Months Ended
	Jun. 30, 2018
Income Tax Disclosure [Abstract]
Income Taxes	14. Income Taxes On December 22, 2017, the U.S. government enacted comprehensive tax legislation known as the Tax Cuts and Jobs Act (the “TCJA”). The TCJA establishes new tax laws that will take effect in 2018, including, but not limited to (1) a reduction of the U.S. federal corporate tax rate from a maximum of 35% to 21%; (2) elimination of the corporate alternative minimum tax; (3) a new limitation on deductible interest expense; (4) limitations on the deductibility of certain executive compensation; (5) changes to the bonus depreciation rules for fixed asset additions; and (6) limitations on net operating losses generated after December 31, 2017, to 80% of taxable income. ASC 740, Income Taxes, generally requires the effects of changes in tax laws to be recognized in the period in which the legislation is enacted. However, due to the complexity and significance of the TCJA’s provisions, the SEC staff issued Staff Accounting Bulletin 118 (“SAB 118”), which provides guidance on accounting for the tax effects of the TCJA. SAB 118 provides a measurement period that should not extend beyond one year from the TCJA enactment date for companies to complete the accounting under ASC 740. In accordance with SAB 118, a company must reflect the income tax effects of those aspects of the TCJA for which the accounting under ASC 740 is complete. To the extent that a company’s accounting for certain income tax effects of the TCJA is incomplete but it is able to determine a reasonable estimate, it must record a provisional estimate in the financial statements. If a company cannot determine a provisional estimate to be included in the financial statements, it should continue to apply ASC 740 on the basis of the provisions of the tax laws that were in effect immediately before the enactment of the TCJA. At June 30, 2018 and December 31, 2017, the Company did not complete its accounting for the tax effects of enactment of the TCJA; however, the Company has made a reasonable estimate of the effects of the TCJA’s change in the federal rate and revalued its deferred tax assets based on the rates at which they are expected to reverse in the future, which is generally the new 21% federal corporate tax rate plus applicable state tax rate. The Company recorded a decrease in its deferred tax assets and deferred tax liabilities of $6.6 million and $16.3 million, respectively, with a corresponding net adjustment to deferred income tax benefit of $9.7 million, for the year ended December 31, 2017. The Company’s provisional estimates are expected to be adjusted during the measurement period defined under SAB 118, based upon ongoing analysis of data and tax positions along with the new guidance from regulators and interpretations of the TCJA. The Company uses the liability method of accounting for income taxes as set forth in ASC 740. Under the liability method, deferred taxes are determined based on the differences between the Company’s financial statements and tax bases of assets and liabilities using enacted tax rates. On an interim basis, the Company estimates what its anticipated annual effective tax rate will be and records a quarterly income tax provision (benefit) in accordance with the estimated annual rate, plus the tax effect of certain discrete items that arise during the quarter. As the year progresses, the Company refines its estimates based on actual events and financial results during the quarter. This process can result in significant changes to the Company’s estimated effective tax rate. If and when this occurs, the income tax provision (benefit) will be adjusted during the quarter in which the estimates are refined so that the year-to-date provision reflects the estimated annual effective tax rate. These changes, along with adjustments to the Company’s deferred taxes and related valuation allowance, may create fluctuations in the Company’s overall effective tax rate from quarter to quarter. As of June 30, 2018, due to overall cumulative losses incurred, prior to the merger with NMM, in recent years, the Company maintained a full valuation allowance against its deferred tax assets related to loss entities the Company cannot consolidate under the Federal consolidation rules, as realization of these assets is uncertain. The Company’s effective tax rate for the three and six months ended June 30, 2018 differed from the U.S. federal statutory rate primarily due to state income taxes As of June 30, 2018, the Company does not have any unrecognized tax benefits related to various federal and state income tax matters. The Company will recognize accrued interest and penalties related to unrecognized tax benefits in income tax expense. The Company is subject to U.S. federal income tax as well as income tax in California. The Company and its subsidiaries’ state and Federal income tax returns are open to audit under the statute of limitations for the years ended December 31, 2013 through December 31, 2016 and for the years ended December 31, 2014 through December 31, 2016, respectively. The Company currently does not anticipate material unrecognized tax benefits within the next 12 months.

Earnings Per Share

Earnings Per Share	6 Months Ended
	Jun. 30, 2018
Earnings Per Share [Abstract]
Earnings Per Share	15. Earnings Per Share Basic net income per share is calculated using the weighted average number of shares of the Company’s common stock issued and outstanding during a certain period, and is calculated by dividing net income by the weighted average number of shares of the Company’s common stock issued and outstanding during such period. Diluted net income per share is calculated using the weighted average number of shares of common stock and potentially dilutive shares of common stock outstanding during the period, using the as-if converted method for secured convertible notes, preferred stock, and the treasury stock method for options and common stock warrants. Pursuant to the Merger Agreement, ApolloMed held back 10% of the shares of its common stock that were issuable to NMM shareholders (“Holdback Shares”) to secure indemnification of ApolloMed and its affiliates under the Merger Agreement. The Holdback Shares will be held for a period of up to 24 months after the closing of the Merger (to be distributed on a pro-rata basis to former NMM shareholders), during which ApolloMed may seek indemnification for any breach of, or noncompliance with, any provision of the Merger Agreement, by NMM. The Holdback Shares are excluded from the computation of basic earnings per share, but included in diluted earnings per share. As of both June 30, 2018 and 2017, APC held 1,682,110 shares of ApolloMed’s and NMM’s common stock, which are treated as treasury shares for accounting purposes and not included in the number of shares of common stock outstanding used to calculate earnings per share (see Note 10). Below is a summary of the earnings per share computations: Three Months Ended June 30, 2018 2017 Earnings per share – basic $ 0.08 $ 0.08 Earnings per share – diluted $ 0.07 $ 0.07 Weighted average shares of common stock outstanding – basic 32,674,459 25,067,954 Weighted average shares of common stock outstanding – diluted 37,850,679 28,417,877 Six Months Ended June 30, 2018 2017 Earnings per share – basic $ 0.15 $ 0.25 Earnings per share – diluted $ 0.13 $ 0.22 Weighted average shares of common stock outstanding – basic 32,548,662 25,067,954 Weighted average shares of common stock outstanding – diluted 37,935,773 28,417,877 Below is a summary of the shares included in the diluted earnings per share computations: Three Months Ended June 30, 2018 2017 Weighted average shares of common stock outstanding – basic 32,674,459 25,067,954 10% shares held back pursuant to indemnification clause 3,039,609 2,785,328 Stock options 692,506 564,595 Warrants 1,444,105 - Weighted average shares of common stock outstanding – diluted 37,850,679 28,417,877 Six Months Ended June 30, 2018 2017 Weighted average shares of common stock outstanding – basic 32,548,662 25,067,954 10% shares held back pursuant to indemnification clause 3,039,609 2,785,328 Stock options 720,103 564,595 Warrants 1,627,399 - Weighted average shares of common stock outstanding – diluted 37,935,773 28,417,877

Variable Interest Entities (VIE

Variable Interest Entities (VIEs)	6 Months Ended
	Jun. 30, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
VIE Assets	16. Variable Interest Entities (VIEs) A VIE is defined as a legal entity whose equity owners do not have sufficient equity at risk, or, as a group, the holders of the equity investment at risk lack any of the following three characteristics: decision-making rights, the obligation to absorb losses, or the right to receive the expected residual returns of the entity. The primary beneficiary is identified as the variable interest holder that has both the power to direct the activities of the VIE that most significantly affect the entity’s economic performance and the obligation to absorb expected losses or the right to receive benefits from the entity that could potentially be significant to the VIE. The Company’s VIEs include APC and other immaterial entities. Assets recognized as a result of consolidating these VIEs do not represent additional assets that could be used to satisfy claims against the Company’s general assets. Conversely, liabilities recognized as a result of consolidating these VIEs do not represent additional claims on the Company’s general assets; rather, they represent claims against the specific assets of the VIE. The Company evaluates its relationships with its VIEs on an ongoing basis to ensure that it continues to be the primary beneficiary. The following table includes assets that can only be used to settle the liabilities of APC and the creditors of APC have no recourse to the Company. These assets and liabilities, with the exception of the and amounts due to affiliate, which are eliminated upon consolidation with the NMM, are included in the accompanying consolidated balance sheets. June 30, 2018 December 31, Assets Current assets Cash and cash equivalents $ 46,405,310 $ 54,686,370 Restricted cash – short-term 8,040,870 18,005,661 Fiduciary cash 1,294,503 2,017,437 Investment in marketable securities 1,061,022 1,057,090 Receivables, net 28,601,680 15,183,483 Prepaid expenses and other current assets 1,531,872 1,821,328 Total current assets 86,935,257 92,771,369 Noncurrent assets Land, property and equipment, net 9,990,830 10,167,689 Intangible assets, net 64,683,046 70,841,907 Goodwill 60,012,316 60,012,316 Loans receivable – related parties 7,500,000 5,000,000 Loan receivable 5,000,000 5,000,000 Investment in a privately held entity that does not report net asset value per share 4,725,000 4,320,000 Investments in other entities – equity method 23,545,361 21,903,524 Investment in joint venture – equity method 8,336,920 - Restricted cash – long-term 745,352 745,235 Other assets 1,063,539 1,371,664 Total noncurrent assets 185,602,364 179,362,335 Total assets $ 272,537,621 $ 272,133,704 Current liabilities Accounts payable and accrued expenses $ 3,895,202 $ 3,625,610 Incentives payable 5,000,000 21,500,000 Fiduciary accounts payable 1,294,503 2,017,437 Medical liabilities 20,243,608 25,186,240 Income taxes payable 2,882,773 1,463,540 Amount due to affiliate 17,624,486 24,889,717 Bank loan, short-term 278,017 510,391 Capital lease obligations 100,228 98,738 Total current liabilities 51,318,817 79,291,673 Noncurrent liabilities Deferred tax liability 24,033,663 20,970,766 Liability for unissued equity shares 1,185,025 1,185,025 Dividend payable 617,210 - Capital lease obligations, net of current portion 568,512 619,001 Total noncurrent liabilities 26,404,410 22,774,792 Total liabilities $ 77,723,227 $ 102,066,465 The assets of the Company’s other consolidated VIEs were not considered significant. As of June 30, 2018 and December 31, 2017, approximately $8,000,000 and $18,000,000, respectively, of restricted cash is related to an amount that, as a result of the Merger between ApolloMed and NMM (see Note 3), was held for distribution to former NMM shareholders.

Basis of Presentation and Sum22

Basis of Presentation and Summary of Significant Accounting Policies (Policies)	6 Months Ended
	Jun. 30, 2018
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying condensed consolidated balance sheet at December 31, 2017, has been derived from audited consolidated financial statements but do not include all disclosures required by accounting principles generally accepted in the United States of America (“U.S. GAAP”). The accompanying unaudited condensed consolidated financial statements as of June 30, 2018 and for the three and six months ended June 30, 2018 and 2017, have been prepared in accordance with U.S. GAAP for interim financial information and with the instructions to Form 10-Q and Article 8 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by U.S. GAAP for complete financial statements, and should be read in conjunction with the audited consolidated financial statements and related footnotes included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2017 as filed with the U.S. Securities and Exchange Commission (“SEC”) on April 2, 2018. In the opinion of management, all material adjustments (consisting of normal recurring adjustments) considered necessary for a fair presentation have been made in the condensed consolidated financial statements. The condensed consolidated financial statements include all material adjustments (consisting of normal recurring accruals) necessary to make the condensed consolidated financial statements not misleading as required by Regulation S-X, Rule 10-01. The Company’s quarterly results fluctuate. Operating results for the three and six months ended June 30, 2018 are not necessarily indicative of the results that may be expected for the year ending December 31, 2018 or any future periods.
Principles of Consolidation	Principles of Consolidation The condensed consolidated balance sheets as of December 31, 2017 and June 30, 2018, includes the accounts of ApolloMed, its consolidated subsidiaries NMM, including NMM’s subsidiaries, APCN-ACO and AP-ACO, AMM, APAACO and Apollo Care Connect, NMM’s consolidated VIE, APC, APC’s subsidiary, UCAP, and APC’s consolidated VIEs, CDSC, APC-LSMA and ICC. The condensed consolidated statement of income for the three and six months ended June 30, 2017, includes NMM, its consolidated VIE, APC, APC’s subsidiary, UCAP, and APC’s consolidated VIEs, CDSC, APC-LSMA and ICC. The condensed consolidated statement of income for the three and six months ended June 30, 2018, includes ApolloMed, its consolidated subsidiaries NMM, AMM, APAACO and Apollo Care Connect, NMM’s consolidated VIE, APC, APC’s subsidiary, UCAP, and APC’s consolidated VIEs, CDSC, APC-LSMA and ICC. All material intercompany balances and transactions have been eliminated in consolidation.
Business Combinations	Business Combinations The Company uses the acquisition method of accounting for all business combinations, which requires assets and liabilities of the acquiree to be recorded at fair value, to measure the fair value of the consideration transferred, including contingent consideration, to be determined on the acquisition date, and to account for acquisition related costs separately from the business combination.
Reportable Segments	Reportable Segments The Company operates as one reportable segment, the healthcare delivery segment, and implements and operates innovative health care models to create a patient-centered, physician-centric experience. The Company reports its condensed consolidated financial statements in the aggregate, including all activities in one reportable segment.
Use of Estimates	Use of Estimates The preparation of condensed consolidated financial statements and related disclosures in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the condensed consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Significant items subject to such estimates and assumptions include collectability of receivables, recoverability of long-lived and intangible assets, business combination and goodwill valuation and impairment, accrual of medical liabilities (including incurred, but not reported (“IBNR”) claims), determination of full-risk and shared-risk revenue and receivable (including constraints, completion factors and the modified retrospective adjustments), income taxes and valuation of share-based compensation. Management evaluates its estimates and assumptions on an ongoing basis using historical experience and other factors, including the current economic environment, and makes adjustments when facts and circumstances dictate. As future events and their effects cannot be determined with precision, actual results could differ materially from those estimates and assumptions.
Reclassifications	Reclassifications Certain amounts disclosed in prior period financial statements have been reclassified to conform to the current period presentation. These reclassifications had no effect on the Company’s reported revenue, net income, cash flows or total assets.
Cash and Cash Equivalents	Cash and Cash Equivalents The Company’s cash and cash equivalents primarily consist of money market funds and certificates of deposit. The Company considers all highly liquid investments that are both readily convertible into known amounts of cash and mature within ninety days from their date of purchase to be cash equivalents. The Company maintains its cash in deposit accounts with several banks, which at times may exceed the insured limits of the Federal Deposit Insurance Corporation (“FDIC”). The Company believes it is not exposed to any significant credit risk with respect to its cash, cash equivalents and restricted cash. As of June 30, 2018, the Company’s deposit accounts with banks exceeded the FDIC’s insured limit by approximately $134.8 million. The Company has not experienced any losses to date and performs ongoing evaluations of these financial institutions to limit the Company’s concentration of risk exposure.
Restricted Cash	Restricted Cash At times, APC is required to maintain a reserve fund by certain health plans, which are held in certificate of deposit accounts with initial maturities of six months from the date of purchase and interest rates ranging from 0.05% to 0.10%. Restricted cash also consists of cash held as collateral to secure standby letters of credits as required by certain contracts. As of June 30, 2018 and December 31, 2017, there was $8,040,870 and $18,005,661 included in restricted cash short-term, respectively, in the accompanying condensed consolidated balance sheets. Approximately $8,000,000 and $18,000,000 of such restricted cash as of June 30, 2018 and December 31, 2017, respectively, was related to an amount that, as a result of the Merger between ApolloMed and NMM (see Note 3), will be held in an escrow account for distribution to former NMM shareholders.
Receivables	Receivables The Company’s receivables are comprised of accounts receivable, capitation and claims receivable, risk pool settlements and incentive receivables, management fee income and other receivables. Accounts receivable are recorded and stated at the amount expected to be collected. Capitation and claims receivable relate to a health plan’s capitation, which is received by the Company in the month following the month of service. Risk pool settlements and incentive receivables mainly consist of the Company’s full risk pool receivable that is recorded in accordance with Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 606 (see Note 13). Other receivables include fee-for-services (“FFS”) reimbursement for patient care, certain expense reimbursements, transportation reimbursements from hospitals and stop loss insurance premium reimbursements The Company maintains reserves for potential credit losses on accounts receivable. Management reviews the composition of accounts receivable and analyzes historical bad debts, customer concentrations, customer credit worthiness, current economic trends and changes in customer payment patterns to evaluate the adequacy of these reserves. The Company also regularly analyzes the ultimate collectability of accounts receivable after certain stages of the collection cycle using a look-back analysis to determine the amount of receivables subsequently collected and adjustments are recorded when necessary. Reserves are recorded primarily on a specific identification basis. Amounts are recorded as a receivable when the Company is able to determine amounts receivable under contracts and/or agreements based on information provided and collection is reasonably likely to occur. The Company continuously monitors its collections of receivables and its policy is to write off receivables when they are determined to be uncollectible. The Company has not incurred credit losses related to receivables. As of June 30, 2018 and December 31, 2017, the Company recorded an allowance for doubtful accounts of $725,356 and $407,953, respectively.
Concentrations of Risks	Concentrations of Risks The Company had major payors that contributed the following percentage of net revenue: For the Three Months 2018 2017 Payor A * % 13.4 % Payor B 15.4 % 17.5 % Payor C * % 12.0 % Payor D * % 12.1 % * Less than 10% of total net revenues For the Six Months 2018 2017 Payor A * % 13.1 % Payor B 13.7 % 20.8 % Payor C * % 11.9 % Payor D 10.2 % 12.4 % * Less than 10% of total net revenues The Company had major payors that contributed to the following percentage of receivables before the allowance for doubtful accounts: As of June 30, 2018 As of December 31, 2017 Payor E 21.6 % 23.8 % Payor F 32.5 % 30.5 % Payor G 14.1 % * % * Less than 10% of receivables
Fair Value Measurements of Financial Instruments	Fair Value Measurements of Financial Instruments The Company’s financial instruments consist of cash and cash equivalents, fiduciary cash, restricted cash, investment in marketable securities, receivables, loans receivable, derivative asset (warrants), accounts payable, certain accrued expenses, capital lease obligations, bank loan and the line of credit. The carrying values of the financial instruments classified as current in the accompanying consolidated balance sheets are considered to be at their fair values, due to the short maturity of these instruments. The carrying amount of the loan receivables – long term, bank loan, capital lease obligations and line of credit approximates fair value as they bear interest at rates that approximate current market rates for debt with similar maturities and credit quality. FASB ASC 820, Fair Value Measurement This hierarchy prioritizes the inputs into three broad levels as follows: Level 1 Level 2 Level 3 The carrying amounts and fair values of the Company’s financial instruments as of June 30, 2018 are presented below: Fair Value Measurements Level 1 Level 2 Level 3 Total Assets Money market funds* $ 75,345,074 $ - $ - $ 75,345,074 Marketable securities – certificates of deposit 1,061,022 - - 1,061,022 Marketable securities – equity securities 69,945 - - 69,945 Total $ 76,476,041 $ - $ - $ 76,476,041 The carrying amounts and fair values of the Company’s financial instruments as of December 31, 2017 are presented below: Fair Value Measurements Level 1 Level 2 Level 3 Total Assets Money market funds* $ 41,231,405 $ - $ - $ 41,231,405 Marketable securities – certificates of deposit 1,057,090 - - 1,057,090 Marketable securities – equity securities 86,005 - - 86,005 Total $ 42,374,500 $ - $ - $ 42,374,500 * Included in cash and cash equivalents There were no Level 3 inputs measured on a recurring basis for the six months ended June 30, 2018. The following summarizes activity of Level 3 inputs measured on a recurring basis for the three and six months ended June 30, 2017: Derivative Balance at April 1, 2017 $ 4,072,222 Change in fair value of warrant liabilities 1,394,443 Balance at June 30, 2017 $ 5,466,665 Derivative Balance at January 1, 2017 $ 5,338,886 Change in fair value of warrant liabilities 127,779 Balance at June 30, 2017 $ 5,466,665 The fair value of the warrant derivative asset of approximately $5.5 million at June 30, 2017 was estimated using the Black-Scholes valuation model, using the following inputs: term of 3.29 – 3.75 years, risk free rate of 1.50% - 1.60%, no dividends, volatility of 38.9% - 39.1%, share price of $10.00 per share based on the trading price of ApolloMed’s common stock adjusted for a marketability discount, and a 0% probability of redemption of the warrant shares issued along with the shares of ApolloMed’s convertible preferred stock issued in the financing. There have been no changes in Level 1, Level 2, or Level 3 classification and no changes in valuation techniques for these assets for the six months ended June 30, 2018 and 2017.
Intangible Assets and Long-Lived Assets	Intangible Assets and Long-Lived Assets Intangible assets with finite lives include network-payor relationships, management contracts and member relationships and are stated at cost, less accumulated amortization and impairment losses. These intangible assets are amortized on the accelerated method using the discounted cash flow rate. Intangible assets with finite lives also include a patent management platform as well as trade names and trademarks, whose valuations were determined using the cost to recreate method and the relief from royalty method, respectively. These assets are stated at cost, less accumulated amortization and impairment losses and are amortized using the straight-line method. Finite-lived intangibles and long-lived assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. If the expected future cash flows from the use of such assets (undiscounted and without interest charges) are less than the carrying value, a write-down would be recorded to reduce the carrying value of the asset to its estimated fair value. Fair value is determined based on appropriate valuation techniques. The Company determined that there was no impairment of its finite-lived intangible or long-lived assets during the six months ended June 30, 2018 and 2017.
Goodwill and Indefinite-Lived Intangible Assets	Goodwill and Indefinite-Lived Intangible Assets Under the ASC 350, Intangibles – Goodwill and Other At least annually, at the Company’s fiscal year end, management assesses whether there has been any impairment in the value of goodwill by first comparing the fair value to the net carrying value of the reporting unit. The Company has determined it has four reporting units, which are comprised of (1) provider services, (2) management services, (3) IPA, and (4) ACO. At least annually, indefinite-lived intangible assets are tested for impairment. Impairment for intangible assets with indefinite lives exists if the carrying value of the intangible asset exceeds its fair value. The fair values of indefinite-lived intangible assets are determined using valuation techniques based on estimates, judgments and assumptions management believes are appropriate in the circumstances. The Company determined that there was no impairment of its goodwill during the six months ended June 30, 2018 and 2017.
Investments in Other Entities	Investments in Other Entities - Equity Method The Company accounts for certain investments using the equity method of accounting when it is determined that the investment provides the Company with the ability to exercise significant influence, but not control, over the investee. Significant influence is generally deemed to exist if the Company has an ownership interest in the voting stock of the investee of between 20% and 50%, although other factors, such as representation on the investee’s board of directors, are considered in determining whether the equity method of accounting is appropriate. Under the equity method of accounting, the investment, originally recorded at cost, is adjusted to recognize the Company’s share of net earnings or losses of the investee and is recognized in the accompanying consolidated statements of income under “Income (loss) from equity method investments” and also is adjusted by contributions to and distributions from the investee. Equity method investments are subject to impairment evaluation. No impairment loss was recorded on equity method investments for the six months ended June 30, 2018 and 2017.
Medical Liabilities	Medical Liabilities APC, APAACO and MMG are responsible for integrated care that the associated physicians and contracted hospitals provide to its enrollees. APC, APAACO and MMG provide integrated care to HMOs, Medicare and Medi-Cal enrollees through a network of contracted providers under sub-capitation and direct patient service arrangements. Medical costs for professional and institutional services rendered by contracted providers are recorded as cost of services expenses in the accompanying consolidated statements of income. An estimate of amounts due to contracted physicians, hospitals, and other professional providers is included in medical liabilities in the accompanying consolidated balance sheets. Medical liabilities include claims reported as of the balance sheet date and estimates IBNR claims. Such estimates are developed using actuarial methods and are based on numerous variables, including the utilization of health care services, historical payment patterns, cost trends, product mix, seasonality, changes in membership, and other factors. As APAACO’s NGACO program is new and sufficient claims history is not available, the medical liabilities for the NGACO program are estimated and recorded at 100% of the revenue less actual claims processed for or paid to in-network providers (after taking into account the average discount negotiated with the in-network providers). The Company plans to use the traditional lag models as the claims history matures. The estimation methods and the resulting reserves are periodically reviewed and updated. Many of the medical contracts are complex in nature and may be subject to differing interpretations regarding amounts due for the provision of various services. Such differing interpretations may not come to light until a substantial period of time has passed following the contract implementation.
Revenue Recognition	Revenue Recognition On January 1, 2018, the Company adopted the new revenue recognition standard Accounting Standards Update (“ASU”) 2014-09, “Revenue from Contracts with Customers (Topic 606)”, using the modified retrospective method. Modified retrospective adoption requires entities to apply the standard retrospectively to the most current period presented in the financial statements, requiring the cumulative effect of the retrospective application as an adjustment to the opening balance of retained earnings and noncontrolling interests at the date of initial application. Revenue from substantially all of the Company’s contracts with customers continues to be recognized over time as services are rendered. The 2017 comparative information has not been restated and continues to be reported under the accounting standards in effect for that period. Refer to Note 13 - Revenue Recognition for further details.
Income Taxes	Income Taxes Federal and state income taxes are computed at currently enacted tax rates less tax credits using the asset and liability method. Deferred taxes are adjusted both for items that do not have tax consequences and for the cumulative effect of any changes in tax rates from those previously used to determine deferred tax assets or liabilities. Tax provisions include amounts that are currently payable, changes in deferred tax assets and liabilities that arise because of temporary differences between the timing of when items of income and expense are recognized for financial reporting and income tax purposes, changes in the recognition of tax positions and any changes in the valuation allowance caused by a change in judgment about the realizability of the related deferred tax assets. A valuation allowance is established when necessary to reduce deferred tax assets to amounts expected to be realized. The Company uses a recognition threshold of more-likely-than-not and a measurement attribute on all tax positions taken or expected to be taken in a tax return in order to be recognized in the financial statements. Once the recognition threshold is met, the tax position is then measured to determine the actual amount of benefit to recognize in the financial statements.
Stock-Based Compensation	Share-Based Compensation The Company maintains a stock-based compensation program for employees, non-employees, directors and consultants. The value of stock-based awards such as options is recognized as compensation expense on a cumulative straight-line basis over the vesting terms of the awards, adjusted for expected forfeitures. At times, the Company issues shares of its common stock to its employees, directors and consultants, which shares may be subject to the Company’s repurchase right (but not obligation) that lapses based on performance of services in the future. The Company accounts for share-based awards granted to persons other than employees and directors under ASC 505-50 Equity-Based Payments to Non-Employees
Basic and Diluted Earnings Per Share	Basic and Diluted Earnings Per Share Basic earnings per share (“EPS”) is computed by dividing net income attributable to holders of the Company’s common stock by the weighted average number of shares of common stock outstanding during the periods presented. Diluted earnings per share is computed using the weighted average number of shares of common stock outstanding plus the effect of dilutive securities outstanding during the periods presented, using treasury stock method. Refer to Note 10 for a discussion of shares treated as treasury shares for accounting purposes. The basic EPS for the comparative period (the three and six months ended June 30, 2017) before the closing of the Merger (see Note 3) presented in the condensed consolidated financial statements was calculated by dividing (a) by (b): a) The income of the legal acquiree (NMM) attributable to holders of the Company’s common stock in such period. b) The legal acquiree’s historical weighted average number of shares of common stock outstanding multiplied by the exchange ratio established in the Merger.
Non-controlling Interests	Noncontrolling Interests The Company consolidates entities in which the Company has a controlling financial interest. The Company consolidates subsidiaries in which the Company holds, directly or indirectly, more than 50% of the voting rights, and VIEs in which the Company is the primary beneficiary. Noncontrolling interests represent third-party equity ownership interests (including certain VIEs) in the Company’s consolidated entities. The amount of net income attributable to noncontrolling interests is disclosed in the consolidated statements of income.
Mezzanine Equity	Mezzanine Equity Pursuant to APC’s shareholder agreements, in the event of a disqualifying event, as defined in the agreements, APC could be required to repurchase the shares from the respective shareholders based on certain triggers outlined in the shareholder agreements. As the redemption feature of the shares is not solely within the control of APC, the equity of APC does not qualify as permanent equity and has been classified as mezzanine or temporary equity. Accordingly, the Company recognizes noncontrolling interests in APC as mezzanine equity in the condensed consolidated financial statements.
Recent Accounting Pronouncements	Recent Accounting Pronouncements In May 2014, the FASB issued ASU No. 2014-09, “Revenue from Contracts with Customers (Topic 606)” (“ASU 2014-09”). ASU 2014-09 and other subsequent revisions amend the guidance for revenue recognition to replace numerous, industry specific requirements and converges areas under this topic with those of the International Financial Reporting Standards. The ASU implements a five-step process for customer contract revenue recognition that focuses on transfer of control, as opposed to transfer of risk and rewards. The amendment also requires enhanced disclosures regarding the nature, amount, timing and uncertainty of revenues and cash flows from contracts with customers. Other major provisions include the capitalization and amortization of certain contract costs, ensuring the time value of money is considered in the transaction price, and allowing estimates of variable consideration to be recognized before contingencies are resolved in certain circumstances. Entities can transition to the standard either retrospectively or as a cumulative-effect adjustment as of the date of adoption. The Company adopted ASU 2014-09 on January 1, 2018. Refer to Note 13 “ Revenue Recognition In January 2016, the FASB issued ASU No. 2016-01, “Financial Instruments - Overall (Topic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities” (“ASU 2016-01”). ASU 2016-01 addresses certain aspects of recognition, measurement, presentation and disclosures of financial instruments including the requirement to measure certain equity investments at fair value with changes in fair value recognized in net income. The Company adopted ASU 2016-01 on January 1, 2018. The adoption of ASU 2016-01 did not have a material impact on the Company’s condensed consolidated financial statements. In February 2016, the FASB issued ASU No. 2016-02, “Leases (Topic 842)” (“ASU 2016-02”). Under ASU 2016-02, lessees will be required to recognize the following for all leases (with the exception of short-term leases) at the commencement date: a lease liability, which is a lessee’s obligation to make lease payments arising from a lease, measured on a discounted basis; and a right-of-use asset, which is an asset that represents the lessee’s right to use, or control the use of, a specified asset for the lease term. The Company does not expect to early adopt the new guidance. The Company has appointed a project team and is in the process of evaluating the impact the new standard will have on its condensed consolidated financial statements. The Company expects to complete the impact assessment process by the end of the third quarter of 2018, and to complete the implementation process, including adding procedures and evaluating necessary disclosures, prior to the end of the first quarter of 2019. In June 2016, the FASB issued ASU No. 2016-13, “Financial Instruments-Credit Losses (Topic 326)-Measurement of Credit Losses on Financial Instruments” (“ASU 2016-13”). The new standard requires entities to measure all expected credit losses for financial assets held at the reporting date based on historical experience, current conditions and reasonable and supportable forecasts. ASU 2016-13 will become effective for fiscal years beginning after December 15, 2019, with early adoption permitted. The Company is currently evaluating the impact ASU 2016-13 will have on the condensed consolidated financial statements. In August 2016, the FASB issued ASU No. 2016-15, “Statement of Cash Flows (Topic 230) – Classification of Certain Cash Receipts and Cash Payments” (“ASU 2016-15”). This ASU provides clarification regarding how certain cash receipts and cash payments are presented and classified in the statement of cash flows. This ASU addresses eight specific cash flow issues with the objective of reducing the existing diversity in practice. The issues addressed in this ASU that will affect the Company are classifying debt prepayments or debt extinguishment costs and contingent consideration payments made after a business combination. This update is effective for annual and interim periods beginning after December 15, 2017, and interim periods within that reporting period. The Company adopted ASU 2016-15 on January 1, 2018. The adoption of ASU 2016-15 did not have a material impact on the Company’s condensed consolidated financial statements. In December 2016, the FASB issued ASU No. 2016-18, “Statement of Cash Flows (Topic 230) – Restricted Cash” (“ASU 2016-18”). The amendments in ASU 2016-18 require that a statement of cash flows explain the change during the period in the total of cash, cash equivalents, and amounts generally described as restricted cash or restricted cash equivalents. The Company adopted ASU 2016-18 on January 1, 2018. As a result of adopting ASU 2016-18, the primary impact to the condensed consolidated statements of cash flows relates to including amounts generally described as restricted cash in cash and cash equivalents when reconciling beginning-of-period and end-of-period total amounts shown on the statements of cash flows. Also, prior period amounts in the statements of cash flows for the six months ended June 30, 2017 have been retrospectively adjusted to reflect the adoption of ASU 2016-18. In January 2017, the FASB issued ASU No. 2017-01, “Business Combinations (Topic 805): Clarifying the Definition of a Business” (“ASU 2017-01”). This ASU provides a screen to determine when a set is not a business, which requires that when substantially all of the fair value of the gross assets acquired (or disposed of) is concentrated in a single identifiable asset or a group of similar identifiable assets, the set is not a business, which reduces the number of transactions that need to be further evaluated. If the screen is not met, this ASU requires that to be considered a business, a set must include, at a minimum, an input and a substantive process that together significantly contribute to the ability to create output and also remove the evaluation of whether a market participant could replace missing elements. The Company adopted ASU 2017-01 on January 1, 2018. The adoption of ASU 2017-01 did not have a material impact on the Company’s condensed consolidated financial statements. In January 2017, the FASB issued ASU No. 2017-04, “Intangibles – Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment” (“ASU 2017-04”). This ASU eliminates Step 2 from the goodwill impairment test if the carrying amount exceeds the fair value of a reporting unit and also eliminated the requirements for any reporting unit with a zero or negative carrying amount to perform a qualitative assessment and, if it fails that qualitative test, to perform Step 2 of the goodwill impairment test. Therefore, the same impairment assessment applies to all reporting units. An entity is required to disclose the amount of goodwill allocated to each reporting unit with a zero or negative carrying amount of net assets. This update is effective for annual and interim periods beginning after December 15, 2019. Early adoption is permitted for interim or annual goodwill impairment tests performed on testing dates after January 1, 2017. The Company is currently assessing the impact the adoption of ASU 2017-04 will have on the Company’s condensed consolidated financial statements. In May 2017, the FASB issued ASU No. 2017-09, “Compensation - Stock Compensation (Topic 718): Scope of Modification Accounting” (“ASU 2017-09”), to clarify which changes to the terms or conditions of a share-based payment award require an entity to apply modification accounting in Topic 718. This ASU is effective for annual periods beginning after December 15, 2017. ASU 2017-09 will be applied prospectively when changes to the terms or conditions of a share-based payment award occur. The Company adopted ASU 2017-01 on January 1, 2018. The adoption of ASU 2017-09 did not have a material impact on the Company’s condensed consolidated financial statements. In July 2017, the FASB issued ASU No. 2017-11, “Earnings Per Share (Topic 260); Distinguishing Liabilities from Equity (Topic 480); Derivatives and Hedging (Topic 815): (Part 1) Accounting for Certain Financial Instruments with Down Round Features, (Part II) Replacement of the Indefinite Deferral for Mandatorily Redeemable Financial Instruments of Certain Nonpublic Entities and Certain Mandatorily Redeemable Non-controlling Interests with a Scope Exception” (“ASU 2017-11”). The amendments in Part I of this Update change the classification analysis of certain equity-linked financial instruments (or embedded features) with down round features. When determining whether certain financial instruments should be classified as liabilities or equity instruments, a down round feature no longer precludes equity classification when assessing whether the instrument is indexed to an entity’s own stock. The amendments also clarify existing disclosure requirements for equity-classified instruments. The amendments in Part 1 of this update are effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2018. Early adoption is permitted, including adoption in any interim period. If an entity early adopts the amendments in an interim period, any adjustments should be reflected as of the beginning of the fiscal year that includes that interim period. The Company is currently assessing the impact the adoption of ASU 2017-11 will have on the Company’s condensed consolidated financial statements. With the exception of the new standards discussed above, there have been no other new accounting pronouncements that have significance, or potential significance, to the Company’s financial position, results of operations and cash flows.

Basis of Presentation and Sum23

Basis of Presentation and Summary of Significant Accounting Policies (Tables)	6 Months Ended
	Jun. 30, 2018
Accounting Policies [Abstract]
Schedule of Revenue by Major Customers by Reporting Segments	The Company had major payors that contributed the following percentage of net revenue: For the Three Months 2018 2017 Payor A * % 13.4 % Payor B 15.4 % 17.5 % Payor C * % 12.0 % Payor D * % 12.1 % * Less than 10% of total net revenues For the Six Months 2018 2017 Payor A * % 13.1 % Payor B 13.7 % 20.8 % Payor C * % 11.9 % Payor D 10.2 % 12.4 % * Less than 10% of total net revenues The Company had major payors that contributed to the following percentage of receivables before the allowance for doubtful accounts: As of June 30, 2018 As of December 31, 2017 Payor E 21.6 % 23.8 % Payor F 32.5 % 30.5 % Payor G 14.1 % * % * Less than 10% of receivables
Fair Value Measurements, Recurring and Nonrecurring	The carrying amounts and fair values of the Company’s financial instruments as of June 30, 2018 are presented below: Fair Value Measurements Level 1 Level 2 Level 3 Total Assets Money market funds* $ 75,345,074 $ - $ - $ 75,345,074 Marketable securities – certificates of deposit 1,061,022 - - 1,061,022 Marketable securities – equity securities 69,945 - - 69,945 Total $ 76,476,041 $ - $ - $ 76,476,041 The carrying amounts and fair values of the Company’s financial instruments as of December 31, 2017 are presented below: Fair Value Measurements Level 1 Level 2 Level 3 Total Assets Money market funds* $ 41,231,405 $ - $ - $ 41,231,405 Marketable securities – certificates of deposit 1,057,090 - - 1,057,090 Marketable securities – equity securities 86,005 - - 86,005 Total $ 42,374,500 $ - $ - $ 42,374,500
Fair Value, Net Derivative Asset (Liability) Measured on Recurring Basis, Unobservable Input Reconciliation	There were no Level 3 inputs measured on a recurring basis for the six months ended June 30, 2018. The following summarizes activity of Level 3 inputs measured on a recurring basis for the three and six months ended June 30, 2017: Derivative Balance at April 1, 2017 $ 4,072,222 Change in fair value of warrant liabilities 1,394,443 Balance at June 30, 2017 $ 5,466,665 Derivative Balance at January 1, 2017 $ 5,338,886 Change in fair value of warrant liabilities 127,779 Balance at June 30, 2017 $ 5,466,665

Mergers and Acquisitions (Table

Mergers and Acquisitions (Tables)	6 Months Ended
	Jun. 30, 2018
Business Combinations [Abstract]
Schedule of Business Acquisitions, by Acquisition	Total estimated purchase consideration consisted of the following: Equity consideration (1) $ 61,092,050 Estimated fair value of ApolloMed preferred stock held by NMM (2) 19,118,000 Estimated fair value of NMM’s noncontrolling interest in APAACO (3) 5,129,000 Estimated fair value of the outstanding ApolloMed stock options (4) 1,055,333 Total estimated purchase consideration $ 86,394,383 (1) Equity consideration Immediately following the Effective Time, pre-Merger ApolloMed stockholders continued to hold an aggregate of 6,109,205 shares of ApolloMed common stock. The equity consideration, which represents a portion of the consideration deemed transferred to the pre-Merger ApolloMed stockholders in the Merger, is calculated based on the number of shares of the combined company that the pre-Merger ApolloMed stockholders would own as of the closing of the Merger. Number of shares of the combined company that would be owned by pre-Merger ApolloMed stockholders (1) 6,109,205 Multiplied by the price per share of ApolloMed’s common stock (2) $ 10.00 Equity consideration $ 61,092,050 (1) Represents the number of shares of the combined company that pre-Merger ApolloMed stockholders would own at closing of the Merger. (2) Represents the closing price of ApolloMed’s common stock on December 8, 2017. (2) Estimated fair value of ApolloMed’s preferred shares held by NMM NMM currently owns all the shares of ApolloMed Series A preferred stock and Series B preferred stock, which was acquired prior to the Merger. As part of the Merger, the ApolloMed Series A preferred stock and Series B preferred stock is remeasured at fair value and included as part of the consideration transferred to ApolloMed. The fair value of the Series A preferred stock and Series B preferred stock is reflective of the liquidation preferences, claims of priority and conversion option values thereof. In aggregate, the Series A and Series B preferred stock were valued to be $19,118,000. The valuation methodology was based on an Option Pricing Method (“OPM”) which utilized the observable publicly traded common stock price in valuing the Series A preferred stock and the Series B preferred stock within the context of the capital structure of the Company. OPM assumptions included an expected term of 2 years, volatility rate of 37.9%, and a risk-free rate of 1.8%. The fair value of the liquidation preference for the Series A preferred stock and the Series B preferred stock was determined to be $12,745,000 and the fair value of the conversion option was determined to be $6,373,000 or an aggregate total fair value of $19,118,000. (3) Estimated fair value of NMM’s 50% share of APA ACO Inc. Prior to the Merger, APAACO was owned 50% by ApolloMed and 50% NMM. NMM’s noncontrolling interest in APAACO has been remeasured at fair value as of the closing date and is added to the consideration transferred to ApolloMed as a result of NMM relinquishing its equity investment in APAACO in order to obtain control of ApolloMed. The fair value of NMM’s noncontrolling interest in APAACO has been estimated to be $5,129,000 using the discounted cash flow method and NMM recorded a gain on investment for the same amount to reflect the fair value of this investment prior to the Merger. (4) Estimated fair value of the ApolloMed outstanding stock options The estimated fair value of the outstanding ApolloMed stock options is included in consideration transferred in accordance with ASC 805. The outstanding ApolloMed stock options are expected to vest in conjunction with the Merger due to a pre-existing change-of-control provision associated with the awards. There is no future service requirement.
Business Combination, Equity consideration	Number of shares of the combined company that would be owned by pre-Merger ApolloMed stockholders (1) 6,109,205 Multiplied by the price per share of ApolloMed’s common stock (2) $ 10.00 Equity consideration $ 61,092,050 (1) Represents the number of shares of the combined company that pre-Merger ApolloMed stockholders would own at closing of the Merger. (2) Represents the closing price of ApolloMed’s common stock on December 8, 2017.
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed	Under the acquisition method of accounting, the identifiable assets acquired and liabilities assumed of ApolloMed, the accounting acquiree, are recorded at the Merger date fair values and added to those of NMM, the accounting acquirer. The following table sets forth the preliminary allocation of the purchase consideration to the identifiable tangible and intangible assets acquired and liabilities assumed of ApolloMed and MMG (see “MMG Transaction” below), with the excess recorded as goodwill: Assets acquired Cash and cash equivalents $ 36,367,555 Accounts receivable, net 7,261,588 Other receivables 3,211,028 Prepaid expenses 249,193 Property, plant and equipment, net 1,114,332 Restricted cash 745,220 Fair value of intangible assets acquired 14,984,000 Deferred tax assets 2,498,417 Other assets 217,241 Total assets acquired $ 66,648,574 Liabilities assumed Accounts payable and accrued liabilities $ 8,632,893 Medical liabilities 39,353,540 Line of credit 25,000 Convertible note payable, net 5,376,215 Convertible note payable - related party 9,921,938 Noncontrolling interest 3,142,000 Total liabilities assumed and noncontrolling interest $ 66,451,586 Net assets acquired $ 196,988 Goodwill $ 86,197,395
Business Acquisition, Pro Forma Information	The pro forma combined historical results, as if ApolloMed had been acquired as of January 1, 2017, are estimated as follows (unaudited): Three Months Net revenues $ 121,725,058 Net loss attributable to Apollo Medical Holdings, Inc. $ (1,755,268 ) Weighted average common shares outstanding: Basic 33,601,022 Earnings per share: basic $ (0.05 ) Weighted average common shares outstanding: diluted 33,601,022 Earnings per share: diluted $ (0.05 ) Six Months Net revenues $ 220,192,318 Net loss attributable to Apollo Medical Holdings, Inc. $ (2,107,249 ) Weighted average common shares outstanding: Basic 33,601,022 Earnings per share: basic $ (0.06 ) Weighted average common shares outstanding: diluted 33,601,022 Earnings per share: diluted $ (0.06 )

Intangible Assets, Net (Tables)

Intangible Assets, Net (Tables)	6 Months Ended
	Jun. 30, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of intangible assets	At June 30, 2018, the Company’s intangible assets, net, consisted of the following: Useful Gross Net Life June 30, Accumulated June 30, (Years) 2018 Amortization 2018 Indefinite Lived Assets: Medicare license N/A $ 1,994,000 $ - $ 1,994,000 Amortized Intangible Assets: Network relationships 11-15 109,883,000 (42,332,259 ) 67,550,741 Management contracts 15 22,832,000 (6,278,801 ) 16,553,199 Member relationships 12 6,696,000 (668,084 ) 6,027,916 Patient management platform 5 2,060,000 (240,333 ) 1,819,667 Tradename/trademarks 20 1,011,000 (29,487 ) 981,513 $ 144,476,000 $ (49,548,964 ) $ 94,927,036 At December 31, 2017, the Company’s intangible assets, net, consisted of the following: Useful Gross Net Life December 31, Accumulated December 31, (Years) 2017 Amortization 2017 Indefinite Lived Assets: Medicare license N/A $ 1,994,000 $ - $ 1,994,000 Amortized Intangible Assets: Network relationships 11-15 109,883,000 (35,842,508 ) 74,040,492 Management contracts 15 22,832,000 (5,014,886 ) 17,817,114 Member relationships 12 6,696,000 (46,500 ) 6,649,500 Patient management platform 5 2,060,000 (34,336 ) 2,025,664 Tradename/trademarks 20 1,011,000 (4,212 ) 1,006,788 $ 144,476,000 $ (40,942,442 ) $ 103,533,558
Schedule of future amortization expense	Future amortization expense is estimated to be as follows for the years ending December 31: Amount 2018 (remaining six months) $ 8,050,000 2019 14,480,000 2020 12,671,000 2021 10,961,000 2022 9,448,000 Thereafter 37,323,000 $ 92,933,000

Investments in Other Entities (

Investments in Other Entities (Tables)	6 Months Ended
	Jun. 30, 2018
Equity Method Investments	Investments in other entities – equity method consisted of the following: June 30, December 31, Universal Care, Inc. $ 10,321,180 $ 8,609,455 LaSalle Medical Associates – IPA Line of Business 8,496,283 9,452,767 Diagnostic Medical Group 2,568,066 1,847,411 Pacific Medical Imaging & Oncology Center, Inc. 1,437,274 1,400,693 Pacific Ambulatory Surgery Center, LLC 722,558 593,198 $ 23,545,361 $ 21,903,524
Condensed Consolidated Balance Sheet	531 W. College LLC’s balance sheet at June 30, 2018 is as follows: Balance Sheet June 30, 2018 Assets Land and Building $ 33,347,679 Total assets $ 33,347,679 Liabilities and Members’ Equity Members’ equity $ 33,347,679 Total liabilities and members’ equity $ 33,347,679
LaSalle Medical Associates IPA [Member]
Equity Method Investments	LMA’s summarized balance sheets at and December , and summarized statements of income for the six months ended June , and are as follows: Balance Sheets June 30, 2018 December 31, Assets Cash and cash equivalents $ 21,943,637 $ 21,065,105 Receivables, net 2,276,731 2,433,116 Other current assets 2,173,110 1,565,606 Loan receivable 1,250,000 1,250,000 Restricted cash 664,612 662,109 Total assets $ 28,308,090 $ 26,975,936 Liabilities and Stockholders’ Equity June 30, 2018 December 31, Current liabilities $ 25,511,420 $ 20,353,337 Stockholders’ equity 2,796,670 6,622,599 Total liabilities and stockholders’ equity $ 28,308,090 $ 26,975,936 Statements of Income Six Months Ended June 30, 2018 Six Months Revenues $ 110,311,466 $ 97,902,002 Expenses 113,744,898 95,847,786 Net (loss) income $ (3,433,432 ) $ 2,054,216
Universal Care Inc [Member]
Equity Method Investments	UCI’s balance sheets at June 30, 2018 and December 31, 2017 and statements of income for the six months ended June 30, 2018 and 2017 are as follows: Balance Sheets June 30, 2018 December 31, Assets Cash $ 27,874,357 $ 21,872,894 Receivables, net 29,042,535 18,618,760 Other current assets 19,541,123 13,021,520 Other assets 3,259,848 3,754,470 Property and equipment, net 2,132,063 1,576,621 Total assets $ 81,849,926 $ 58,844,265 Liabilities and Stockholders’ Deficit June 30, 2018 December 31, Current liabilities $ 68,941,956 $ 54,421,532 Other liabilities 15,036,729 10,051,952 Stockholders’ deficit (2,128,759 ) (5,629,219 ) Total liabilities and stockholders’ deficit $ 81,849,926 $ 58,844,265 Statements of Income Operations Six Months Ended June 30, 2018 Six Months Revenues $ 149,825,595 $ 91,586,434 Expenses 146,614,334 90,759,639 Income before (benefit) provision for income taxes 3,211,261 826,795 (Benefit) provision for income taxes (289,200 ) 330,700 Net income $ 3,500,461 $ 496,095

Accounts Payable and Accrued 27

Accounts Payable and Accrued Expenses (Tables)	6 Months Ended
	Jun. 30, 2018
Payables and Accruals [Abstract]
Accounts payable and accrued liabilities	The Company’s accounts payable and accrued expenses consisted of the following: June 30, 2018 December 31, 2017 Accounts payable $ 3,632,691 $ 3,786,381 Specialty capitation payable 300,000 547,307 Subcontractor IPA risk pool payable 1,660,366 1,348,376 Professional fees 3,488,386 3,004,215 Deferred revenue 708,591 250,000 Accrued compensation 2,797,859 4,343,341 $ 12,587,893 $ 13,279,620

Medical Liabilities (Tables)

Medical Liabilities (Tables)	6 Months Ended
	Jun. 30, 2018
Disclosure of Medical Liabilities [Abstract]
Medical Liabilities	The Company’s medical liabilities consisted of the following: June 30, 2018 December 31, 2017 Balance, beginning of period $ 63,972,318 $ 18,957,465 Medical liabilities assumed from Merger - 39,353,540 Claims paid for previous period (34,591,915 ) (23,075,516 ) Incurred health care costs 104,977,066 121,846,375 Claims paid for current period (66,848,868 ) (92,476,160 ) Adjustments (655,266 ) (633,386 ) Balance, end of period $ 66,853,335 $ 63,972,318

Mezzanine and Stockholders' E29

Mezzanine and Stockholders' Equity (Tables)	6 Months Ended
	Jun. 30, 2018
Stock Option Transactions Under Stock Option Plans	Outstanding stock options granted to primary care physicians to purchase shares of APC’s common stock consisted of the following: Shares Weighted Weighted Aggregate Options outstanding at January 1, 2018 853,800 $ 0.167 1.75 $ 508,864 Options granted - - - - Options exercised - - - - Options expired/forfeited - - - - Options outstanding at June 30, 2018 853,800 $ 0.167 1.25 $ 508,864 Options exercisable at June 30, 2018 853,800 $ 0.167 1.25 $ 508,864
Summary of Share-Based Compensation Expense of Stock Option Awards Granted	Share-based compensation expense related to option awards granted to primary care physicians to purchase shares of APC’s common stock, are recognized over their respective vesting periods, consisted of the following: Three Months Ended Six Months Ended 2018 2017 2018 2017 Share-based compensation expense: Cost of services $ - $ 1,227 $ - $ 2,454 General and administrative 202,382 320,006 404,764 640,012 $ 202,382 $ 321,233 $ 404,764 $ 642,466
Warrants Outstanding	Warrants The Company’s outstanding warrants consisted of the following: Shares Weighted Weighted Aggregate Warrants outstanding at January 1, 2018 3,648,541 $ 9.75 3.74 $ 14.25 Warrants granted - - - - Warrants exercised (210,625 ) 7.27 - 10.46 Warrants expired/forfeited (11,250 ) - - - Warrants outstanding at June 30, 2018 3,426,666 $ 9.91 3.46 $ 15.95 Weighted Weighted Average Average Exercise Price Exercise Price Per Warrants Remaining Warrants Per Share Outstanding Contractual Life Exercisable Share $ 4.50 5,000 0.35 5,000 $ 4.50 9.00 1,116,111 2.28 1,116,111 9.00 10.00 1,455,555 3.80 1,455,555 10.00 11.00 850,000 4.44 850,000 11.00 $ 4.50 –11.00 3,426,666 3.46 3,426,666 $ 9.91
Employee Stock Option [Member]
Stock Option Transactions Under Stock Option Plans	The Company’s outstanding stock options consisted of the following: Shares Weighted Weighted Aggregate Options outstanding at January 1, 2018 1,141,040 $ 3.95 5.79 $ 19.81 Options granted 155,000 9.85 - - Options exercised (301,036 ) 3.87 - 16.63 Options forfeited (4,000 ) 5.79 - - Options outstanding at June 30, 2018 991,004 $ 5.16 4.92 $ 20.70 Options exercisable at June 30, 2018 991,004 $ 5.16 4.92 $ 20.70

Revenue Recognition (Tables)

Revenue Recognition (Tables)	6 Months Ended
	Jun. 30, 2018
Revenue from Contract with Customer [Abstract]
Schedule of Change in Accounting Estimate [Table Text Block]	The table below presents the impact of the adoption of ASC 606 on the Company’s consolidated statements of income. Three months ended June 30, 2018 Under ASC Effect of ASC As Reported 605 606 Under ASC 606 Risk pool settlements and incentives $ 10,466,217 $ 3,400,000 $ 13,866,217 Total revenue 119,604,546 3,400,000 123,004,546 Provision for income taxes 572,364 951,443 1,523,807 Net income 5,417,036 2,448,557 7,865,593 Net income attributable to noncontrolling interest 3,046,761 2,154,730 5,201,491 Net income attributable to Apollo Medical Holdings, Inc. $ 2,370,275 $ 293,827 $ 2,664,102 Earnings per share - basic $ 0.07 $ 0.01 $ 0.08 Earnings per share - diluted $ 0.06 $ 0.01 $ 0.07 Six months ended June 30, 2018 Under ASC Effect of ASC As Reported 605 606 Under ASC 606 Risk pool settlements and incentives $ 28,452,953 $ 3,400,000 $ 31,852,953 Total revenue 243,771,273 3,400,000 247,171,273 Provision for income taxes 7,801,204 951,443 8,752,647 Net income 21,134,691 2,448,557 23,583,248 Net income attributable to noncontrolling interest 16,603,961 2,154,730 18,758,691 Net income attributable to Apollo Medical Holdings, Inc. $ 4,530,730 $ 293,827 $ 4,824,557 Earnings per share - basic $ 0.14 $ 0.01 $ 0.15 Earnings per share - diluted $ 0.12 $ 0.01 $ 0.13 The table below presents the impact of the adoption of ASC 606 on the Company’s consolidated balance sheet. June 30, 2018 Under ASC Effect of ASC As Reported 605 606 Under ASC 606 Assets Trade accounts receivable, net $ 31,141,815 $ 3,400,000 $ 34,541,815 Total assets 507,577,108 3,400,000 510,977,108 Noncurrent liabilities Deferred tax liability 26,807,337 951,443 27,758,780 Mezzanine equity Noncontrolling interest in Alliled Pacific of California IPA 193,759,589 2,154,730 195,914,319 Shareholders’ equity Retained earnings 7,267,729 293,827 7,561,556 Total liabilities, mezzanine equity and stockholders' equity $ 166,221,944 $ 3,400,000 $ 169,621,944
Schedule of Prospective Adoption of New Accounting Pronouncements	The cumulative effect of changes made to the Company’s condensed consolidated balance sheet as of January 1, 2018 for the adoption of Topic 606 were as follows: Balance at Adjustments Balance at Current Assets Receivables $ 20,117,304 $ 11,600,000 $ 31,717,304 Liabilities, Mezzanine Equity and Stockholders’ Equity Noncurrent Liabilities Deferred tax liability $ 24,916,598 $ 3,246,098 $ 28,162,696 Mezzanine equity Noncontrolling interest in Allied Pacific of California IPA $ 172,129,744 $ 7,351,434 $ 179,481,178 Stockholders’ Equity Retained earnings $ 1,734,531 $ 1,002,468 $ 2,736,999
Disaggregation of Revenue	The following table presents disaggregated revenue generated by each payor type for the three and six months ended June 30, 2018 and 2017 : Three Months Ended June 30, 2018 June 30, 2017 Commercial $ 97,852,959 $ 79,277,193 Medicare 24,920,063 1,979,486 Medicaid 183,794 - Other third parties 47,730 55,021 Revenue $ 123,004,546 $ 81,311,700 Six Months Ended June 30, 2018 June 30, 2017 Commercial $ 203,231,219 $ 163,126,111 Medicare 43,461,178 3,433,189 Medicaid 360,144 - Other third parties 118,732 88,462 Revenue $ 247,171,273 $ 166,647,762

Earnings Per Share (Tables)

Earnings Per Share (Tables)	6 Months Ended
	Jun. 30, 2018
Earnings Per Share [Abstract]
Schedule of Earnings Per Share, Basic and Diluted	Below is a summary of the earnings per share computations: Three Months Ended June 30, 2018 2017 Earnings per share – basic $ 0.08 $ 0.08 Earnings per share – diluted $ 0.07 $ 0.07 Weighted average shares of common stock outstanding – basic 32,674,459 25,067,954 Weighted average shares of common stock outstanding – diluted 37,850,679 28,417,877 Six Months Ended June 30, 2018 2017 Earnings per share – basic $ 0.15 $ 0.25 Earnings per share – diluted $ 0.13 $ 0.22 Weighted average shares of common stock outstanding – basic 32,548,662 25,067,954 Weighted average shares of common stock outstanding – diluted 37,935,773 28,417,877
Schedule of Weighted Average Number of Shares	Below is a summary of the shares included in the diluted earnings per share computations: Three Months Ended June 30, 2018 2017 Weighted average shares of common stock outstanding – basic 32,674,459 25,067,954 10% shares held back pursuant to indemnification clause 3,039,609 2,785,328 Stock options 692,506 564,595 Warrants 1,444,105 - Weighted average shares of common stock outstanding – diluted 37,850,679 28,417,877 Six Months Ended June 30, 2018 2017 Weighted average shares of common stock outstanding – basic 32,548,662 25,067,954 10% shares held back pursuant to indemnification clause 3,039,609 2,785,328 Stock options 720,103 564,595 Warrants 1,627,399 - Weighted average shares of common stock outstanding – diluted 37,935,773 28,417,877

Variable Interest Entities (V32

Variable Interest Entities (VIEs) (Tables)	6 Months Ended
	Jun. 30, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Schedule of Variable Interest Entities	The following table includes assets that can only be used to settle the liabilities of APC and the creditors of APC have no recourse to the Company. These assets and liabilities, with the exception of the and amounts due to affiliate, which are eliminated upon consolidation with the NMM, are included in the accompanying consolidated balance sheets. June 30, 2018 December 31, Assets Current assets Cash and cash equivalents $ 46,405,310 $ 54,686,370 Restricted cash – short-term 8,040,870 18,005,661 Fiduciary cash 1,294,503 2,017,437 Investment in marketable securities 1,061,022 1,057,090 Receivables, net 28,601,680 15,183,483 Prepaid expenses and other current assets 1,531,872 1,821,328 Total current assets 86,935,257 92,771,369 Noncurrent assets Land, property and equipment, net 9,990,830 10,167,689 Intangible assets, net 64,683,046 70,841,907 Goodwill 60,012,316 60,012,316 Loans receivable – related parties 7,500,000 5,000,000 Loan receivable 5,000,000 5,000,000 Investment in a privately held entity that does not report net asset value per share 4,725,000 4,320,000 Investments in other entities – equity method 23,545,361 21,903,524 Investment in joint venture – equity method 8,336,920 - Restricted cash – long-term 745,352 745,235 Other assets 1,063,539 1,371,664 Total noncurrent assets 185,602,364 179,362,335 Total assets $ 272,537,621 $ 272,133,704 Current liabilities Accounts payable and accrued expenses $ 3,895,202 $ 3,625,610 Incentives payable 5,000,000 21,500,000 Fiduciary accounts payable 1,294,503 2,017,437 Medical liabilities 20,243,608 25,186,240 Income taxes payable 2,882,773 1,463,540 Amount due to affiliate 17,624,486 24,889,717 Bank loan, short-term 278,017 510,391 Capital lease obligations 100,228 98,738 Total current liabilities 51,318,817 79,291,673 Noncurrent liabilities Deferred tax liability 24,033,663 20,970,766 Liability for unissued equity shares 1,185,025 1,185,025 Dividend payable 617,210 - Capital lease obligations, net of current portion 568,512 619,001 Total noncurrent liabilities 26,404,410 22,774,792 Total liabilities $ 77,723,227 $ 102,066,465

Description of Business - Addit

Description of Business - Additional Information (Detail) - USD ($)	1 Months Ended	6 Months Ended		12 Months Ended
	Nov. 15, 2016	Jun. 30, 2018	Jun. 30, 2017	Dec. 31, 2011	Dec. 31, 2017	Jul. 31, 2016	Jun. 04, 2014
Description Of Business [Line Items]
Proceeds from Issuance of Common Stock		$ 200,000	$ 0
Initial Fixed Term Of Amended and Restated Management and Administrative Services Agreement		30 years
ApolloMed [Member]
Description Of Business [Line Items]
Equity Method Investment, Ownership Percentage		4.87%			4.95%
Concourse Diagnostic Surgery Center, LLC [Member]
Description Of Business [Line Items]
Equity Method Investment, Ownership Percentage				41.59%		43.43%
Payments to Acquire Equity Method Investments				$ 625,000
Universal Care Acquisition Partners, LLC [Member]
Description Of Business [Line Items]
Equity Method Investment, Ownership Percentage							100.00%
Pacific Ambulatory Surgery Center [Member]
Description Of Business [Line Items]
Equity Method Investment, Ownership Percentage		40.00%
International Cancer Center ICC" [Member]
Description Of Business [Line Items]
Proceeds from Issuance of Common Stock	$ 400,000
Equity Method Investment, Ownership Percentage	40.00%

Basis of Presentation and Sum34

Basis of Presentation and Summary of Significant Accounting Policies - Additional Information (Detail) - USD ($)	6 Months Ended		12 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Dec. 31, 2017
Summary Of Significant Accounting Policies [Line Items]
Cash, Uninsured Amount	$ 134,800,000
Restricted Cash	8,040,870		$ 18,005,661
Increase in Restricted Cash	8,000,000		18,000,000
Allowance for Doubtful Accounts Receivable, Current	$ 725,356		$ 407,953
Equity Method Investment, Significant Influence Description	Significant influence is generally deemed to exist if the Company has an ownership interest in the voting stock of the investee of between 20% and 50%, although other factors, such as representation on the investee’s board of directors, are considered in determining whether the equity method of accounting is appropriate.
Warrant Liability [Member]
Summary Of Significant Accounting Policies [Line Items]
Share Price		$ 10
Percentage For Down round financing		0.00%
Derivative Asset, Noncurrent		$ 5,500,000
Maximum
Summary Of Significant Accounting Policies [Line Items]
Restricted Cash Interest Rate	0.10%
Maximum | Warrant Liability [Member]
Summary Of Significant Accounting Policies [Line Items]
Expected term		3 years 9 months
Risk free interest rate		1.60%
Expected volatility rate		39.10%
Minimum
Summary Of Significant Accounting Policies [Line Items]
Restricted Cash Interest Rate	0.05%
Minimum | Warrant Liability [Member]
Summary Of Significant Accounting Policies [Line Items]
Expected term		3 years 3 months 14 days
Risk free interest rate		1.50%
Expected volatility rate		38.90%
APA ACO [Member]
Summary Of Significant Accounting Policies [Line Items]
Estimated Revenue Percentage	100.00%

Percentage of Net Revenue and T

Percentage of Net Revenue and Total Accounts Receivable (Detail)	3 Months Ended			6 Months Ended			12 Months Ended
	Jun. 30, 2018		Jun. 30, 2017	Jun. 30, 2018		Jun. 30, 2017	Dec. 31, 2017
Sales Revenue, Net | Payor A [Member]
Accounts Receivable And Net Revenue [Line Items]
Concentration Risk, Percentage	0.00%	[1]	13.40%	0.00%	[1]	13.10%
Sales Revenue, Net | Payor B [Member]
Accounts Receivable And Net Revenue [Line Items]
Concentration Risk, Percentage	15.40%		17.50%	13.70%		20.80%
Sales Revenue, Net | Payor C [Member]
Accounts Receivable And Net Revenue [Line Items]
Concentration Risk, Percentage	0.00%	[1]	12.00%	0.00%	[1]	11.90%
Sales Revenue, Net | Payor D [Member]
Accounts Receivable And Net Revenue [Line Items]
Concentration Risk, Percentage	0.00%	[1]	12.10%	10.20%		12.40%
Accounts Receivable | Payor E [Member]
Accounts Receivable And Net Revenue [Line Items]
Concentration Risk, Percentage				21.60%			23.80%
Accounts Receivable | Payor F [Member]
Accounts Receivable And Net Revenue [Line Items]
Concentration Risk, Percentage				32.50%			30.50%
Accounts Receivable | Payor G [Member]
Accounts Receivable And Net Revenue [Line Items]
Concentration Risk, Percentage				14.10%			0.00%	[2]
[1]	Less than 10% of total net revenues
[2]	Less than 10% of receivables

Carrying Amounts and Fair Value

Carrying Amounts and Fair Values of Company's Financial Instruments (Detail) - USD ($)		Jun. 30, 2018	Dec. 31, 2017
Assets
Assets, Fair Value Disclosure		$ 76,476,041	$ 42,374,500
Fair Value, Inputs, Level 1 [Member]
Assets
Assets, Fair Value Disclosure		76,476,041	42,374,500
Fair Value, Inputs, Level 2 [Member]
Assets
Assets, Fair Value Disclosure		0	0
Fair Value, Inputs, Level 3 [Member]
Assets
Assets, Fair Value Disclosure		0	0
Money Market Funds [Member]
Assets
Assets, Fair Value Disclosure	[1]	75,345,074	41,231,405
Money Market Funds [Member] | Fair Value, Inputs, Level 1 [Member]
Assets
Assets, Fair Value Disclosure	[1]	75,345,074	41,231,405
Money Market Funds [Member] | Fair Value, Inputs, Level 2 [Member]
Assets
Assets, Fair Value Disclosure	[1]	0	0
Money Market Funds [Member] | Fair Value, Inputs, Level 3 [Member]
Assets
Assets, Fair Value Disclosure	[1]	0	0
Certificates of Deposit [Member]
Assets
Assets, Fair Value Disclosure		1,061,022	1,057,090
Certificates of Deposit [Member] | Fair Value, Inputs, Level 1 [Member]
Assets
Assets, Fair Value Disclosure		1,061,022	1,057,090
Certificates of Deposit [Member] | Fair Value, Inputs, Level 2 [Member]
Assets
Assets, Fair Value Disclosure		0	0
Certificates of Deposit [Member] | Fair Value, Inputs, Level 3 [Member]
Assets
Assets, Fair Value Disclosure		0	0
Equity Securities [Member]
Assets
Assets, Fair Value Disclosure		69,945	86,005
Equity Securities [Member] | Fair Value, Inputs, Level 1 [Member]
Assets
Assets, Fair Value Disclosure		69,945	86,005
Equity Securities [Member] | Fair Value, Inputs, Level 2 [Member]
Assets
Assets, Fair Value Disclosure		0	0
Equity Securities [Member] | Fair Value, Inputs, Level 3 [Member]
Assets
Assets, Fair Value Disclosure		$ 0	$ 0
[1]	Included in cash and cash equivalents

Summarizes activity of Level 3

Summarizes activity of Level 3 inputs measured on a recurring basis (Detail) - USD ($)	3 Months Ended	6 Months Ended
	Jun. 30, 2017	Jun. 30, 2017
Beginning Balance	$ 4,072,222	$ 5,338,886
Change in fair value of warrant liabilities	1,394,443	127,779
Ending Balance	$ 5,466,665	$ 5,466,665

Mergers and Acquisitions - Addi

Mergers and Acquisitions - Additional Information (Detail) - USD ($)		Dec. 08, 2017	Mar. 30, 2017	Jun. 30, 2018	Jun. 30, 2017	Dec. 31, 2017
Class of Warrant or Right, Exercise Price of Warrants or Rights				$ 9.91		$ 9.75
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares	[1]			6,109,205
Payments for Agreement Termination				$ 400,000
Goodwill, Period Increase (Decrease)				242,456
Goodwill, Purchase Accounting Adjustments				671,555
Purchase Price Adjustment for Acceleration of Vested Stock Options				868,000	$ 0
Goodwill, Subsequent Recognition of Deferred Tax Asset				196,445
Goodwill Decrease Merger Transaction Costs				914,011
Preferred Stock [Member]
Business Combination, Step Acquisition, Equity Interest in Acquiree, Fair Value	[2]			$ 19,118,000
APA ACO, Inc [Member]
Equity Method Investment, Ownership Percentage				50.00%
Network Medical Management, Inc. [Member]
Payments for Agreement Termination				$ 400,000
Network Medical Management, Inc. [Member] | Noncontrolling Interest [Member]
Business Combination, Step Acquisition, Equity Interest in Acquiree, Fair Value	[3]			$ 5,129,000
Network Medical Management, Inc. [Member] | APA ACO, Inc [Member]
Equity Method Investment, Ownership Percentage				50.00%
Apollo Medical Holdings, Inc [Member]
Business Combination, Step Acquisition, Equity Interest in Acquire, Number of Share		2,566,666
Business Acquisition, Percentage of Voting Interests Acquired		82.00%
Business Combination, Consideration Description				The consideration for the transaction was 18% of the total issued and outstanding shares of ApolloMed common stock, or 6,109,205 shares (immediately following the Merger).
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares		6,109,205
Fair Value Assumption Expected Term				2 years
Fair Value Assumption Expected Volatility Rate				37.90%
Fair Value Assumption Risk Free Interest Rate				1.80%
Preferred Stock, Liquidation Preference, Value				$ 12,745,000
Apollo Medical Holdings, Inc [Member] | Convertible Promissory Note [Member]
Debt Conversion, Converted Instrument, Shares Issued			520,081
Debt Conversion, Converted Instrument, Amount			$ 4,990,000
Apollo Medical Holdings, Inc [Member] | Warrant One [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights		850,000
Class of Warrant or Right, Exercise Price of Warrants or Rights		$ 11
Apollo Medical Holdings, Inc [Member] | Warrant Two [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights		900,000
Class of Warrant or Right, Exercise Price of Warrants or Rights		$ 10
Maverick Medical Group, Inc [Member]
Business Combination, Contingent Consideration, Asset				100
Common Class B [Member] | Apollo Medical Holdings, Inc [Member]
Business Combination, Step Acquisition, Equity Interest in Acquiree, Fair Value				$ 6,373,000
[1]	Represents the number of shares of the combined company that pre-Merger ApolloMed stockholders would own at closing of the Merger.
[2]	NMM currently owns all the shares of ApolloMed Series A preferred stock and Series B preferred stock, which was acquired prior to the Merger. As part of the Merger, the ApolloMed Series A preferred stock and Series B preferred stock is remeasured at fair value and included as part of the consideration transferred to ApolloMed. The fair value of the Series A preferred stock and Series B preferred stock is reflective of the liquidation preferences, claims of priority and conversion option values thereof. In aggregate, the Series A and Series B preferred stock were valued to be $19,118,000. The valuation methodology was based on an Option Pricing Method (“OPM”) which utilized the observable publicly traded common stock price in valuing the Series A preferred stock and the Series B preferred stock within the context of the capital structure of the Company. OPM assumptions included an expected term of 2 years, volatility rate of 37.9%, and a risk-free rate of 1.8%. The fair value of the liquidation preference for the Series A preferred stock and the Series B preferred stock was determined to be $12,745,000 and the fair value of the conversion option was determined to be $6,373,000 or an aggregate total fair value of $19,118,000.
[3]	Prior to the Merger, APAACO was owned 50% by ApolloMed and 50% NMM. NMM’s noncontrolling interest in APAACO has been remeasured at fair value as of the closing date and is added to the consideration transferred to ApolloMed as a result of NMM relinquishing its equity investment in APAACO in order to obtain control of ApolloMed. The fair value of NMM’s noncontrolling interest in APAACO has been estimated to be $5,129,000 using the discounted cash flow method and NMM recorded a gain on investment for the same amount to reflect the fair value of this investment prior to the Merger.

Total Estimated Purchase Consid

Total Estimated Purchase Consideration (Detail)	6 Months Ended
	Jun. 30, 2018USD ($)
Equity consideration	$ 61,092,050	[1]
Total estimated purchase consideration	86,394,383
Employee Stock Option [Member]
Business Combination, Step Acquisition, Equity Interest in Acquiree, Fair Value	1,055,333	[2]
Preferred Stock [Member]
Business Combination, Step Acquisition, Equity Interest in Acquiree, Fair Value	19,118,000	[3]
Network Medical Management, Inc. [Member] | Noncontrolling Interest [Member]
Business Combination, Step Acquisition, Equity Interest in Acquiree, Fair Value	$ 5,129,000	[4]
[1]	Immediately following the Effective Time, pre-Merger ApolloMed stockholders continued to hold an aggregate of 6,109,205 shares of ApolloMed common stock.
[2]	The estimated fair value of the outstanding ApolloMed stock options is included in consideration transferred in accordance with ASC 805. The outstanding ApolloMed stock options are expected to vest in conjunction with the Merger due to a pre-existing change-of-control provision associated with the awards. There is no future service requirement.
[3]	NMM currently owns all the shares of ApolloMed Series A preferred stock and Series B preferred stock, which was acquired prior to the Merger. As part of the Merger, the ApolloMed Series A preferred stock and Series B preferred stock is remeasured at fair value and included as part of the consideration transferred to ApolloMed. The fair value of the Series A preferred stock and Series B preferred stock is reflective of the liquidation preferences, claims of priority and conversion option values thereof. In aggregate, the Series A and Series B preferred stock were valued to be $19,118,000. The valuation methodology was based on an Option Pricing Method (“OPM”) which utilized the observable publicly traded common stock price in valuing the Series A preferred stock and the Series B preferred stock within the context of the capital structure of the Company. OPM assumptions included an expected term of 2 years, volatility rate of 37.9%, and a risk-free rate of 1.8%. The fair value of the liquidation preference for the Series A preferred stock and the Series B preferred stock was determined to be $12,745,000 and the fair value of the conversion option was determined to be $6,373,000 or an aggregate total fair value of $19,118,000.
[4]	Prior to the Merger, APAACO was owned 50% by ApolloMed and 50% NMM. NMM’s noncontrolling interest in APAACO has been remeasured at fair value as of the closing date and is added to the consideration transferred to ApolloMed as a result of NMM relinquishing its equity investment in APAACO in order to obtain control of ApolloMed. The fair value of NMM’s noncontrolling interest in APAACO has been estimated to be $5,129,000 using the discounted cash flow method and NMM recorded a gain on investment for the same amount to reflect the fair value of this investment prior to the Merger.

Calculated Based on Number of S

Calculated Based on Number of Shares of Combined Company Pre-Merger (Detail)	6 Months Ended
	Jun. 30, 2018USD ($)$ / sharesshares
Number of shares of the combined company that would be owned by pre-Merger ApolloMed stockholders | shares	6,109,205	[1]
Multiplied by the price per share of ApolloMed's common stock | $ / shares	$ 10	[2]
Equity consideration | $	$ 61,092,050	[3]
[1]	Represents the number of shares of the combined company that pre-Merger ApolloMed stockholders would own at closing of the Merger.
[2]	Represents the closing price of ApolloMed’s common stock on December 8, 2017.
[3]	Immediately following the Effective Time, pre-Merger ApolloMed stockholders continued to hold an aggregate of 6,109,205 shares of ApolloMed common stock.

Assumption of Identifiable Asse

Assumption of Identifiable Assets Acquired and Liabilities (Detail) - USD ($)	Jun. 30, 2018	Dec. 31, 2017
Assets acquired
Cash and cash equivalents	$ 36,367,555
Accounts receivable, net	7,261,588
Other receivables	3,211,028
Prepaid expenses	249,193
Property, plant and equipment, net	1,114,332
Restricted cash	745,220
Fair value of intangible assets acquired	14,984,000
Deferred tax assets	2,498,417
Other assets	217,241
Total assets acquired	66,648,574
Liabilities assumed
Accounts payable and accrued liabilities	8,632,893
Medical liabilities	39,353,540
Line of credit	25,000
Convertible note payable, net	5,376,215
Convertible note payable - related party	9,921,938
Noncontrolling interest	3,142,000
Total liabilities assumed and noncontrolling interest	66,451,586
Net assets acquired	196,988
Goodwill	$ 189,604,746	$ 189,847,202

Pro Forma Combined Historical R

Pro Forma Combined Historical Results (Detail) - USD ($)	3 Months Ended	6 Months Ended
	Jun. 30, 2017	Jun. 30, 2017
Net revenues	$ 121,725,058	$ 220,192,318
Net loss attributable to Apollo Medical Holdings, Inc.	$ (1,755,268)	$ (2,107,249)
Weighted average common shares outstanding:
Basic	33,601,022	33,601,022
Earnings per share:
basic	$ (0.05)	$ (0.06)
Weighted average common shares outstanding:
diluted	33,601,022	33,601,022
Earnings per share:
diluted	$ (0.05)	$ (0.06)

Intangible Assets, Net - Additi

Intangible Assets, Net - Additional Information (Detail) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Finite Lived Intangible Assets Accumulated Amortization Addition	$ 4,211,621	$ 4,322,476	$ 8,606,522	$ 8,697,317
Exclusivity [Member]
Finite Lived Intangible Assets Accumulated Amortization Addition	$ 106,000		$ 212,000

Schedule of intangible assets (

Schedule of intangible assets (Detail) - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2018	Dec. 31, 2017
Finite-Lived Intangible Assets [Line Items]
Intangible Assets, Gross, Total, Beginning Balance	$ 144,476,000	$ 144,476,000
Accumulated Amortization	(49,548,964)	(40,942,442)
Intangible Assets, Net	94,927,036	103,533,558
Medicare License
Finite-Lived Intangible Assets [Line Items]
Intangible Assets, Gross, Total, Beginning Balance	1,994,000	1,994,000
Accumulated Amortization	0	0
Intangible Assets, Net	1,994,000	1,994,000
Network relationships
Finite-Lived Intangible Assets [Line Items]
Intangible Assets, Gross, Total, Beginning Balance	109,883,000	109,883,000
Accumulated Amortization	(42,332,259)	(35,842,508)
Intangible Assets, Net	$ 67,550,741	$ 74,040,492
Network relationships | Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Weighted Average Life (Yrs)	15 years	15 years
Network relationships | Minimum [Member]
Finite-Lived Intangible Assets [Line Items]
Weighted Average Life (Yrs)	11 years	11 years
Trade name
Finite-Lived Intangible Assets [Line Items]
Weighted Average Life (Yrs)	20 years	20 years
Intangible Assets, Gross, Total, Beginning Balance	$ 1,011,000	$ 1,011,000
Accumulated Amortization	(29,487)	(4,212)
Intangible Assets, Net	$ 981,513	$ 1,006,788
Management contracts [Member]
Finite-Lived Intangible Assets [Line Items]
Weighted Average Life (Yrs)	15 years	15 years
Intangible Assets, Gross, Total, Beginning Balance	$ 22,832,000	$ 22,832,000
Accumulated Amortization	(6,278,801)	(5,014,886)
Intangible Assets, Net	$ 16,553,199	$ 17,817,114
Member relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Weighted Average Life (Yrs)	12 years	12 years
Intangible Assets, Gross, Total, Beginning Balance	$ 6,696,000	$ 6,696,000
Accumulated Amortization	(668,084)	(46,500)
Intangible Assets, Net	$ 6,027,916	$ 6,649,500
Patient management platform [Member]
Finite-Lived Intangible Assets [Line Items]
Weighted Average Life (Yrs)	5 years	5 years
Intangible Assets, Gross, Total, Beginning Balance	$ 2,060,000	$ 2,060,000
Accumulated Amortization	(240,333)	(34,336)
Intangible Assets, Net	$ 1,819,667	$ 2,025,664

Schedule of future amortization

Schedule of future amortization expense (Detail)	Jun. 30, 2018USD ($)
Finite-Lived Intangible Assets [Line Items]
2018 (remaining six months)	$ 8,050,000
2,019	14,480,000
2,020	12,671,000
2,021	10,961,000
2,022	9,448,000
Thereafter	37,323,000
Total	$ 92,933,000

Investments in Other Entities -

Investments in Other Entities - Additional Information (Detail) - USD ($)	Apr. 10, 2018	May 14, 2016	Jun. 29, 2018	Jun. 27, 2018	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017	Dec. 31, 2015	Dec. 31, 2017	Nov. 15, 2016	Aug. 10, 2015	Jul. 01, 2015	Dec. 31, 2012	Oct. 15, 2012
Income (Loss) from Equity Method Investments					$ 1,669,861	$ (795,102)	$ 1,641,837	$ 1,432,160
Equity Method Investments					23,545,361		23,545,361			$ 21,903,524
Due from Related Parties, Noncurrent					7,500,000		7,500,000			5,000,000
AHMC Healthcare Inc [Member]
Payments to Acquire Real Estate	$ 33,347,679
Payments to Escrow Deposit				$ 16,673,839
Members' Capital					16,673,839		$ 16,673,839
Limited Liability Company or Limited Partnership, Members or Limited Partners, Ownership Interest							50.00%
LaSalle Medical Associates IPA [Member]
Equity Method Investments					8,496,283		$ 8,496,283			9,452,767
Pacific Medical Imaging and Oncology Center, Inc [Member]
Equity Method Investment, Ownership Percentage													40.00%
Equity Method Investment, Aggregate Cost													$ 1,200,000
Income (Loss) from Equity Method Investments					62,606	58,539	36,581	109,619
Equity Method Investments					1,437,274		1,437,274			1,400,693
Pacific Medical Imaging and Oncology Center, Inc [Member] | Ancillary Service Contract [Member]
Payments for Other Fees					800,000	600,000	1,200,000	1,100,000
Universal Care Inc [Member]
Equity Method Investments					$ 10,321,180		$ 10,321,180			8,609,455
Payments for Advance to Affiliate			$ 2,500,000						$ 5,000,000
Loans Receivable, Basis Spread on Variable Rate					1.00%		1.00%
Due from Related Parties, Noncurrent					$ 7,500,000		$ 7,500,000			$ 5,000,000
Loans Receivable, Interest Rate					6.00%		6.00%			5.50%
Repayments of Long-term Debt									$ 5,000,000
Diagnostic Medical Group [Member]
Equity Method Investments					$ 2,568,066		$ 2,568,066			$ 1,847,411
Payments to Acquire Equity Method Investments		$ 1,600,000
Pacific Ambulatory Surgery Center, LLC [Member]
Equity Method Investments					722,558		722,558			593,198
Allied Pacific of California [Member]
Payments to Escrow Deposit				8,336,920
Members' Capital					8,336,920		$ 8,336,920
Limited Liability Company or Limited Partnership, Members or Limited Partners, Ownership Interest							25.00%
Allied Pacific of California [Member] | LaSalle Medical Associates IPA [Member]
Income (Loss) from Equity Method Investments					603,692	798,185	$ 956,484	513,554
Equity Method Investments										9,452,767
Allied Pacific of California [Member] | Universal Care Inc [Member]
Income (Loss) from Equity Method Investments					1,731,927	(280,710)	1,711,725	242,591
Equity Method Investments					10,321,180		10,321,180			8,609,455
Allied Pacific of California [Member] | Diagnostic Medical Group [Member]
Income (Loss) from Equity Method Investments					391,613	198,760	720,655	560,404
Equity Method Investments					2,568,066		2,568,066			$ 1,847,411
Allied Pacific of California [Member] | Pacific Ambulatory Surgery Center, LLC [Member]
Equity Method Investment, Ownership Percentage											40.00%
Equity Method Investment, Aggregate Cost											$ 800,000
Income (Loss) from Equity Method Investments					$ 87,407	$ 26,494	$ 129,360	$ 5,992
Allied Pacific of California [Member] | MediPortal LLC [Member]
Cost Method Investment Description							In May 2018, APC purchased 270,000 membership interests of MediPortal LLC, a New York limited liability company, for $405,000 or $1.50 per membership interest, which represented approximately 2.8% ownership.
Warrant Term							5-year warrant to purchase 270,000 membership interests. A 5-year
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross							380,000
Class of Warrant or Right, Number of Securities Called by Warrants or Rights					480,000		480,000
Cost Method Investment Ownership Percentage							2.80%
Network Medical Management, Inc. [Member]
Payments to Escrow Deposit				$ 8,336,920
Members' Capital					$ 8,336,920		$ 8,336,920
Limited Liability Company or Limited Partnership, Members or Limited Partners, Ownership Interest							25.00%
APC LSMA [Member]
Equity Method Investment, Ownership Percentage		40.00%
APC LSMA [Member] | LaSalle Medical Associates IPA [Member]
Equity Method Investment, Ownership Percentage														25.00%
Equity Method Investment, Aggregate Cost														$ 5,000,000
APC LSMA [Member] | Allied Pacific of California [Member]
Equity Method Investment, Ownership Percentage															100.00%
Universal Care Acquisition Partners, LLC [Member] | Universal Care Inc [Member]
Equity Method Investment, Aggregate Cost												$ 10,000,000
Universal Care Acquisition Partners, LLC [Member] | Allied Pacific of California [Member]
Equity Method Investment, Ownership Percentage												100.00%
Voting Common Stock A Two [Member] | Universal Care Acquisition Partners, LLC [Member] | Universal Care Inc [Member]
Equity Method Investments, Purchase of Shares												100,000
Equity Method Investments, Proportion of Ownership Interest in Voting Common Stock												50.00%
Voting Common Stock A Two [Member] | Universal Care Acquisition Partners, LLC [Member] | Universal Care Inc [Member] | Ancillary Service Contract [Member]
Equity Method Investment, Ownership Percentage												48.90%

Investments in Other Entities47

Investments in Other Entities (Summarized Balance Sheets and Statements of Income) (Detail) - USD ($)	6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Dec. 31, 2017
LaSalle Medical Associates IPA [Member]
Assets
Cash and cash equivalents	$ 21,943,637		$ 21,065,105
Receivables, net	2,276,731		2,433,116
Other current assets	2,173,110		1,565,606
Loan receivable	1,250,000		1,250,000
Restricted cash	664,612		662,109
Total assets	28,308,090		26,975,936
Liabilities and Stockholders' Equity
Current liabilities	25,511,420		20,353,337
Stockholders' equity	2,796,670		6,622,599
Total liabilities and stockholders' equity	28,308,090		26,975,936
Statements of Income
Revenues	110,311,466	$ 97,902,002
Expenses	113,744,898	95,847,786
Net income	(3,433,432)	2,054,216
Universal Care Inc [Member]
Assets
Cash and cash equivalents	27,874,357		21,872,894
Receivables, net	29,042,535		18,618,760
Other current assets	19,541,123		13,021,520
Other assets	3,259,848		3,754,470
Property and equipment, net	2,132,063		1,576,621
Total assets	81,849,926		58,844,265
Liabilities and Stockholders' Equity
Current liabilities	68,941,956		54,421,532
Other liabilities	15,036,729		10,051,952
Stockholders' equity	(2,128,759)		(5,629,219)
Total liabilities and stockholders' equity	81,849,926		$ 58,844,265
Statements of Income
Revenues	149,825,595	91,586,434
Expenses	146,614,334	90,759,639
Income before (benefit) provision for income taxes	3,211,261	826,795
(Benefit) provision for income taxes	(289,200)	330,700
Net income	$ 3,500,461	$ 496,095

Investments in Other Entities48

Investments in Other Entities (Equity Method) (Detail) - USD ($)	Jun. 30, 2018	Dec. 31, 2017
Equity Method Investments	$ 23,545,361	$ 21,903,524
Universal Care Inc [Member]
Equity Method Investments	10,321,180	8,609,455
LaSalle Medical Associates - IPA Line of Business [Member]
Equity Method Investments	8,496,283	9,452,767
Diagnostic Medical Group [Member]
Equity Method Investments	2,568,066	1,847,411
Pacific Medical Imaging and Oncology Center, Inc [Member]
Equity Method Investments	1,437,274	1,400,693
Pacific Ambulatory Surgery Center, LLC [Member]
Equity Method Investments	$ 722,558	$ 593,198

Investments in Other Entities49

Investments in Other Entities (Condensed Consolidated Balance Sheet) (Detail) - USD ($)	Jun. 30, 2018	Dec. 31, 2017
Assets
Land and Building	$ 13,297,168	$ 13,814,306
Total assets	510,977,108	490,635,793
Liabilities and Members' Equity
Total liabilities and members' equity	510,977,108	$ 490,635,793
W College LLC [Member]
Assets
Land and Building	33,347,679
Total assets	33,347,679
Liabilities and Members' Equity
Members' equity	33,347,679
Total liabilities and members' equity	$ 33,347,679

Loan Receivable - Additional In

Loan Receivable - Additional Information (Detail) - USD ($)	6 Months Ended
	Jun. 30, 2018	Jun. 27, 2018	Dec. 31, 2017	Oct. 31, 2017	Oct. 09, 2017
Loans Receivable, Net	$ 10,000,000		$ 10,000,000
Long-term Line of Credit	5,000,000
Extendable Amount On Credit Facility	$ 8,000,000
Percentage Of Managing Responsible Of Health Plan ship	100.00%
APC [Member]
Long-term Line of Credit	$ 5,000,000		5,000,000
NMM Business Loan Agreement [Member]
Long-term Line of Credit	$ 5,000,000	$ 8,000,000	$ 5,000,000	$ 5,000,000
Dr. Jay Loan [Member]
Loans Receivable, Net					$ 10,000,000
Debt Instrument, Interest Rate, Basis for Effective Rate	prime rate plus 1%
Debt Instrument, Interest Rate, Stated Percentage	6.00%		5.50%
Debt Instrument, Payment Terms	Interest on the Dr. Jay Loan accrues at a rate that is equal to the prime rate plus 1% (6.00% and 5.50% as of June 30, 2018 and December 31, 2017, respectively) and payable in monthly installments of interest only on the first day of each month until the date that is three years following the initial date of funding, at which time, all outstanding principal and accrued interest thereon shall be due and payable in full.
Debt Instrument, Convertible, Terms of Conversion Feature	At any time on or before the date that is one year following the initial funding date of the Dr. Jay Loan, APC-LSMA or its designee shall have the right, but not the obligation, to convert up to $5,000,000 of the outstanding principal amount into shares of Accountables capital stock. At any time after the date that is one year following the funding date, the Dr. Jay Loan may be prepaid at any time. Within three years following the initial funding of the Dr. Jay Loan, APC-LSMA or its designee shall have the right, but not the obligation, to convert the then outstanding principal amount into Accountable shares based on Accountables then-current valuation.

Accounts Payable and Accrued 51

Accounts Payable and Accrued Expenses (Detail) - USD ($)	Jun. 30, 2018	Dec. 31, 2017
Account Payable And Accrued Liabilities [Line Items]
Accounts payable	$ 3,632,691	$ 3,786,381
Specialty capitation payable	300,000	547,307
Subcontractor IPA risk pool payable	1,660,366	1,348,376
Professional fees	3,488,386	3,004,215
Deferred revenue	708,591	250,000
Accrued compensation	2,797,859	4,343,341
Accounts payable and accrued liabilities	$ 12,587,893	$ 13,279,620

Medical Liabilities (Detail)

Medical Liabilities (Detail) - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2018	Dec. 31, 2017
Balance, beginning of period	$ 63,972,318	$ 18,957,465
Medical liabilities assumed from Merger	0	39,353,540
Claims paid for previous period	(34,591,915)	(23,075,516)
Incurred health care costs	104,977,066	121,846,375
Claims paid for current period	(66,848,868)	(92,476,160)
Adjustments	(655,266)	(633,386)
Balance, end of period	$ 66,853,335	$ 63,972,318

Bank Loan, Lines of Credit an53

Bank Loan, Lines of Credit and Loan Payable - Related Party - Additional Information (Detail) - USD ($)	Jun. 14, 2018	Jun. 30, 2018	Jun. 27, 2018	Dec. 31, 2017	Oct. 31, 2017	Mar. 03, 2017	Dec. 31, 2010
Short-term Bank Loans and Notes Payable		$ 278,017		$ 510,391
Long-term Line of Credit		$ 5,000,000
ICC [Member]
Debt Instrument, Face Amount							$ 4,600,000
Debt Instrument, Interest Rate, Stated Percentage		5.00%		4.50%
Short-term Bank Loans and Notes Payable		$ 394,783		$ 510,391
Debt Instrument, Maturity Date		Dec. 31, 2018
APC [Member]
Line of Credit Facility, Expiration Date	Jun. 22, 2020
Long-term Line of Credit		$ 5,000,000		$ 5,000,000
Line of Credit Facility, Description		prime rate plus 0.125%
APC [Member] | Standby Letters of Credit [Member]
Line of Credit Facility, Maximum Borrowing Capacity						$ 305,016
NMM Business Loan Agreement [Member]
Line of Credit Facility, Maximum Borrowing Capacity	$ 20,000,000
Line of Credit Facility, Interest Rate at Period End		5.125%		4.625%
Long-term Line of Credit		$ 5,000,000	$ 8,000,000	$ 5,000,000	$ 5,000,000
Line of Credit Facility, Remaining Borrowing Capacity		$ 300,671		$ 8,300,671
Debt Instrument, Maturity Date Range, End	Jun. 22, 2020
APC Business Loan Agreement [Member]
Line of Credit Facility, Maximum Borrowing Capacity	$ 10,000,000
Line of Credit Facility, Interest Rate at Period End		5.125%		4.625%
Line of Credit Facility, Remaining Borrowing Capacity		$ 9,694,984		$ 9,694,984
Line of Credit Facility, Description		prime rate plus 0.125%
APAACO [Member] | Standby Letters of Credit [Member]
Debt Instrument, Maturity Date		Dec. 31, 2018
Line of Credit Facility, Maximum Borrowing Capacity						$ 6,699,329
Line of Credit Facility, Description		The letter of credit expires on December 31, 2018 and deemed automatically extended without amendment for additional one - year periods from the present or any future expiration date, unless notified by the institution to terminate prior to 90 days from any expiration date.
Network Medical Management [Member]
Long-term Line of Credit		$ 13,000,000		$ 5,000,000
Accountable Health Care IPA [Member]
Payments for Advance to Affiliate		$ 5,000,000

Mezzanine and Stockholders' E54

Mezzanine and Stockholders' Equity - Additional Information (Detail) - USD ($)	1 Months Ended		3 Months Ended	6 Months Ended	12 Months Ended
	Apr. 30, 2018	Mar. 21, 2018	Mar. 31, 2018	Jun. 30, 2018	Dec. 31, 2017
Shares Issued, Price Per Share		$ 16.80
Treasury Stock, Common, Shares				1,682,110	1,682,110
Stock Issued During Period, Shares, Issued for Services		37,593
Stock Issued During Period, Value, Issued for Services		$ 631,562
Share-based Compensation Arrangement by Share-based Payment Award, Cashless Options, Exercises in Period				60,536
Share-based Compensation Arrangement by Share-based Payment Award, Cashless Options, Exercises in Period, Net				47,576
Share-based Compensation Arrangement by Share-based Payment Award, warrants, Exercises in Period				210,625
Warrant Issued During Period, Value, Stock Options Exercised				$ 1,500,000
Dividends	$ 10,000,000
Dividends Payable				8,000,000
Restricted Cash Acquired from Acquisition				$ 8,000,000	$ 18,000,000
Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Exercise Price				$ 0.01
Share-based Compensation Arrangement by Share-based Payment Award, Warrant, Exercisable, Weighted Average Exercise Price				4
Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Exercise Price				$ 10
Share-based Compensation Arrangement by Share-based Payment Award, Warrant, Exercisable, Weighted Average Exercise Price				10
Stock Compensation Plan [Member]
Share based Compensation Arrangement By Share based Payment Award Options Grant Weighted Average Remaining Contractual Term				1 year 3 months
APC Shareholders [Member]
Dividends			$ 2,000,000
Former Shareholders of NMM [Member]
Shares, Outstanding				751,067
Network Medical Management, Inc 'NMM' [Member] | Stock Compensation Plan [Member]
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized				$ 1,011,910
Allied Pacific of California [Member]
Treasury Stock, Common, Shares				1,682,110
APC Stock Option [Member]
Stock Issued During Period, Value, Stock Options Exercised				$ 817,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period				240,500

Schedule of Stock Options Activ

Schedule of Stock Options Activity (Detail) - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2018	Dec. 31, 2017
Employee Stock Option [Member]
Shares
Beginning balance	1,141,040
Options granted	155,000
Options exercised	(301,036)
Options expired/forfeited	(4,000)
Ending balance	991,004	1,141,040
Options exercisable	991,004
Weighted Average Exercise Price
Beginning balance	$ 3.95
Options granted	9.85
Options exercised	3.87
Options expired/forfeited	5.79
Ending balance	5.16	$ 3.95
Options exercisable	$ 5.16
Weighted Average Remaining Contractual Term (Years)
Beginning Balance	4 years 11 months 1 day	5 years 9 months 14 days
Options exercisable	4 years 11 months 1 day
Aggregate Intrinsic Value
Beginning Balance	$ 19.81
Options exercised	16.63
Ending balance	20.70	$ 19.81
Options exercisable	$ 20.70
Allied Pacific of California [Member]
Shares
Beginning balance	853,800
Options granted	0
Options exercised	0
Options expired/forfeited	0
Ending balance	853,800	853,800
Options exercisable	853,800
Weighted Average Exercise Price
Beginning balance	$ 0.167
Options granted	0
Options exercised	0
Options expired/forfeited	0
Ending balance	0.167	$ 0.167
Options exercisable	$ 0.167
Weighted Average Remaining Contractual Term (Years)
Beginning Balance	1 year 3 months	1 year 9 months
Options exercisable	1 year 3 months
Aggregate Intrinsic Value
Beginning Balance	$ 508,864
Ending balance	508,864	$ 508,864
Options exercisable	$ 508,864

Summary of Remaining Unrecogniz

Summary of Remaining Unrecognized Share based Compensation of Stock Option (Detail) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Allocated Share-based Compensation Expense	$ 202,382	$ 321,233	$ 1,036,326	$ 642,466
Cost of services
Allocated Share-based Compensation Expense	0	1,227	0	2,454
General and administrative
Allocated Share-based Compensation Expense	$ 202,382	$ 320,006	$ 404,764	$ 640,012

Summary of Warrant (Detail)

Summary of Warrant (Detail) - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2018	Dec. 31, 2017
Shares
Number of warrants, Outstanding	3,648,541
Number of Warrants granted	0
Number of Warrants exercised	(210,625)
Number of Warrants expired/forfeited	(11,250)
Number of warrants, Outstanding	3,426,666	3,648,541
Weighted Average Exercise Price
Warrants outstanding Balance	$ 9.75
Warrants granted	0
Warrants exercised	7.27
Warrants expired/forfeited	0
Warrants outstanding Balance	$ 9.91	$ 9.75
Weighted Average Remaining Contractual Term (Years)
Warrants outstanding Balance	3 years 5 months 16 days	3 years 8 months 26 days
Aggregate Intrinsic Value
Warrants outstanding Balance	$ 14.25
Warrants granted	0
Warrants exercised	10.46
Warrants expired/forfeited	0
Warrants outstanding Balance	$ 15.95	$ 14.25
Warrant [Member]
Weighted Average Remaining Contractual Term (Years)
Warrants granted	0 years
Warrants exercised	0 years
Warrants expired/forfeited	0 years

Warrants (Detail)

Warrants (Detail)	6 Months Ended
	Jun. 30, 2018$ / sharesshares
Warrant Exercise Price Range One 4.50
Class of Warrant or Right [Line Items]
Warrants outstanding	5,000
Weighted average remaining contractual life	4 months 6 days
Warrants exercisable	5,000
Weighted average exercise price per share | $ / shares	$ 4.50
Warrant Exercise Price Range Two 9.00
Class of Warrant or Right [Line Items]
Warrants outstanding	1,116,111
Weighted average remaining contractual life	2 years 3 months 11 days
Warrants exercisable	1,116,111
Weighted average exercise price per share | $ / shares	$ 9
Warrant Exercise Price Range Three 10.00
Class of Warrant or Right [Line Items]
Warrants outstanding	1,455,555
Weighted average remaining contractual life	3 years 9 months 18 days
Warrants exercisable	1,455,555
Weighted average exercise price per share | $ / shares	$ 10
Warrant Exercise Price Range Four 11.00
Class of Warrant or Right [Line Items]
Warrants outstanding	850,000
Weighted average remaining contractual life	4 years 5 months 8 days
Warrants exercisable	850,000
Weighted average exercise price per share | $ / shares	$ 11
Warrant Exercise Price Range Five 4.50-11.00
Class of Warrant or Right [Line Items]
Warrants outstanding	3,426,666
Weighted average remaining contractual life	3 years 5 months 16 days
Warrants exercisable	3,426,666
Weighted average exercise price per share | $ / shares	$ 9.91

Commitments and Contingencies -

Commitments and Contingencies - Additional Information (Detail) $ in Millions	1 Months Ended
	Apr. 30, 2018USD ($)
Commitments And Contingencies [Line Items]
Loss Contingency, Damages Sought, Value	$ 5

Related Party Transactions - Ad

Related Party Transactions - Additional Information (Detail) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017	Jun. 28, 2018	Dec. 31, 2017	Nov. 16, 2015	Sep. 30, 2015
Payment Made To Related Party	$ 0	$ 600,000	$ 500,000
Revenue from Related Parties		0
LMA [Member]
Equity Method Investment, Ownership Percentage	25.00%		25.00%
Revenue from Related Parties	$ 5,200,000	4,400,000	$ 9,900,000	$ 8,900,000
PMIOC [Member]
Equity Method Investment, Ownership Percentage	40.00%		40.00%
DMG [Member]
Equity Method Investment, Ownership Percentage	40.00%		40.00%
Payment Made To Related Party	$ 2,100,000	1,600,000	$ 3,700,000	3,000,000
Service [Member] | PMIOC [Member]
Payment Made To Related Party	800,000		1,200,000	1,100,000
Service [Member] | AMG, Inc [Member]
Payment Made To Related Party	1,200,000	500,000	1,900,000	1,300,000
Rob Mikitarian [Member] | Notes Receivable [Member]
Debt Instrument, Face Amount								$ 150,000
Debt Instrument, Interest Rate, Effective Percentage								3.00%
Accounts and Other Receivables, Net, Current	150,000		150,000			$ 150,000
Universal Care Inc [Member]
Accounts and Other Receivables, Net, Current							$ 5,000,000
Equity Method Investment, Ownership Percentage							48.90%
Advance Diagnostic Surgery Center [Member] | Service [Member]
Payment Made To Related Party	146,301	62,000	168,270	96,000
Medical Property Partners [Member] | Service [Member]
Payment Made To Related Party	300,000	300,000		600,000
Medical Investment Group LLC [Member]
Payment Made To Related Party	90,000	90,000	180,000	180,000
APC Shareholders [Member]
Payment Made To Related Party	11,600,000	10,100,000	20,800,000	22,900,000
Shareholders And Officers [Member]
Payment Made To Related Party	$ 3,900,000	$ 3,900,000	$ 6,100,000	$ 9,300,000
Universal Care Acquisition Partners, LLC [Member]
Accounts and Other Receivables, Net, Current					$ 2,500,000

Revenue Recognition - Additiona

Revenue Recognition - Additional Information (Detail) - USD ($)	Jan. 02, 2018	Jun. 30, 2018	Jan. 31, 2018	Dec. 31, 2017
Equity, Fair Value Adjustment		$ 10,208,000
Cumulative Effect on Retained Earnings, Net of Tax	$ 1,392,000	1,392,000
Fresh-Start Adjustment, Increase (Decrease), Deferred Income Tax Liabilities, Noncurrent		3,246,098
Deferred Revenue, Current		708,591		$ 250,000
All-Inclusive Population-Based Payments to be Received			$ 7,300,000
Accounts Receivable, Net, Current, Total		$ 34,541,815		20,117,304
Accounting Standards Update 2014-09 [Member]
Accounts Receivable, Net, Current, Total	$ 11,600,000			$ 11,600,000

Schedule of Impact of the Adopt

Schedule of Impact of the Adoption Company's Consolidated Statements of Income (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017	Dec. 31, 2017
Total revenue	$ 123,004,546	$ 81,311,700	$ 247,171,273	$ 166,647,762
Provision for income taxes	1,523,807	736,835	8,752,647	8,626,080
Net income	7,865,593	1,365,459	23,583,248	13,089,250
Net income attributable to noncontrolling interest	5,201,491	(629,284)	18,758,691	6,744,846
Net income attributable to Apollo Medical Holdings, Inc.	$ 2,664,102	$ 1,994,743	$ 4,824,557	$ 6,344,404
Earnings per share - basic	$ 0.08	$ 0.08	$ 0.15	$ 0.25
Earnings per share - diluted	$ 0.07	$ 0.07	$ 0.13	$ 0.22
Assets
Trade accounts receivable, net	$ 34,541,815		$ 34,541,815		$ 20,117,304
Total assets	510,977,108		510,977,108		490,635,793
Noncurrent liabilities
Deferred tax liability	27,758,780		27,758,780
Mezzanine equity
Noncontrolling interest in Alliled Pacific of California IPA	195,914,319		195,914,319		172,129,744
Shareholders' equity
Retained earnings	7,561,556		7,561,556		1,734,531
Total liabilities, mezzanine equity and stockholders' equity	510,977,108		510,977,108		$ 490,635,793
Health Care, Other [Member]
Risk pool settlements and incentives	13,866,217	$ 8,358,598	31,852,953	$ 19,495,798
Previously Reported [Member]
Total revenue	119,604,546		243,771,273
Provision for income taxes	572,364		7,801,204
Net income	5,417,036		21,134,691
Net income attributable to noncontrolling interest	3,046,761		16,603,961
Net income attributable to Apollo Medical Holdings, Inc.	$ 2,370,275		$ 4,530,730
Earnings per share - basic	$ 0.07		$ 0.14
Earnings per share - diluted	$ 0.06		$ 0.12
Assets
Trade accounts receivable, net	$ 31,141,815		$ 31,141,815
Total assets	507,577,108		507,577,108
Noncurrent liabilities
Deferred tax liability	26,807,337		26,807,337
Mezzanine equity
Noncontrolling interest in Alliled Pacific of California IPA	193,759,589		193,759,589
Shareholders' equity
Retained earnings	7,267,729		7,267,729
Total liabilities, mezzanine equity and stockholders' equity	166,221,944		166,221,944
Previously Reported [Member] | Health Care, Other [Member]
Risk pool settlements and incentives	10,466,217		28,452,953
Restatement Adjustment [Member]
Total revenue	3,400,000		3,400,000
Provision for income taxes	951,443		951,443
Net income	2,448,557		2,448,557
Net income attributable to noncontrolling interest	2,154,730		2,154,730
Net income attributable to Apollo Medical Holdings, Inc.	$ 293,827		$ 293,827
Earnings per share - basic	$ 0.01		$ 0.01
Earnings per share - diluted	$ 0.01		$ 0.01
Assets
Trade accounts receivable, net	$ 3,400,000		$ 3,400,000
Total assets	3,400,000		3,400,000
Noncurrent liabilities
Deferred tax liability	951,443		951,443
Mezzanine equity
Noncontrolling interest in Alliled Pacific of California IPA	2,154,730		2,154,730
Shareholders' equity
Retained earnings	293,827		293,827
Total liabilities, mezzanine equity and stockholders' equity	3,400,000		3,400,000
Restatement Adjustment [Member] | Health Care, Other [Member]
Risk pool settlements and incentives	$ 3,400,000		$ 3,400,000

Schedule of Prospective Adoptio

Schedule of Prospective Adoption of New Accounting Pronouncements (Detail) - USD ($)	Jun. 30, 2018	Jan. 02, 2018	Dec. 31, 2017
Current Assets
Receivables	$ 34,541,815		$ 20,117,304
Noncurrent Liabilities
Deferred tax liability	27,758,780		24,916,598
Mezzanine equity
Noncontrolling interest in Allied Pacific of California IPA	195,914,319		172,129,744
Stockholders' Equity
Retained earnings	$ 7,561,556		1,734,531
Accounting Standards Update 2014-09 [Member]
Current Assets
Receivables		$ 11,600,000	11,600,000
Noncurrent Liabilities
Deferred tax liability			3,246,098
Mezzanine equity
Noncontrolling interest in Allied Pacific of California IPA			7,351,434
Stockholders' Equity
Retained earnings			1,002,468
Adjustments for New Accounting Principle, Early Adoption [Member]
Current Assets
Receivables			31,717,304
Noncurrent Liabilities
Deferred tax liability			28,162,696
Mezzanine equity
Noncontrolling interest in Allied Pacific of California IPA			179,481,178
Stockholders' Equity
Retained earnings			$ 2,736,999

Disaggregation of Revenue (Deta

Disaggregation of Revenue (Detail) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Revenue	$ 123,004,546	$ 81,311,700	$ 247,171,273	$ 166,647,762
Commercial [Member]
Revenue	97,852,959	79,277,193	203,231,219	163,126,111
Medicare [Member]
Revenue	24,920,063	1,979,486	43,461,178	3,433,189
Medicaid [Member]
Revenue	183,794	0	360,144	0
Other third parties [Member]
Revenue	$ 47,730	$ 55,021	$ 118,732	$ 88,462

Income Taxes - Additional Infor

Income Taxes - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Operating Loss Carryforwards [Line Items]
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent		35.00%
Operating Loss Carryforwards, Limitation Rate on Taxable Income		80.00%
Increase Decrease in Deferred Tax Assets Due To Change in Enacted Tax Rate		$ 6.6
Increase Decrease in Deferred Tax Liabilities Due To Change in Enacted Tax Rate		16.3
Effective Income Tax Rate Reconciliation, Change in Enacted Tax Rate, Amount		$ 9.7
Scenario, Plan [Member]
Operating Loss Carryforwards [Line Items]
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	21.00%

Earnings Per Share - Additional

Earnings Per Share - Additional Information (Detail) - shares	6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017
Antidilutive Securities Excluded from Computation of Earnings Per Share, Shares	1,682,110	1,682,110

Basic Net Income (loss) Per Sha

Basic Net Income (loss) Per Share is Calculated Using Weighted Average Number of Shares (Detail) - $ / shares	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Earnings per share - basic	$ 0.08	$ 0.08	$ 0.15	$ 0.25
Earnings per share - diluted	$ 0.07	$ 0.07	$ 0.13	$ 0.22
Weighted average shares of common stock outstanding - basic	32,674,459	25,067,954	32,548,662	25,067,954
Weighted average shares of common stock outstanding - diluted	37,850,679	28,417,877	37,935,773	28,417,877

Summary of Shares Included in D

Summary of Shares Included in Diluted Earnings Per Share (Detail) - shares	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Weighted average shares of common stock outstanding - basic	32,674,459	25,067,954	32,548,662	25,067,954
Weighted average shares of common stock outstanding - diluted	37,850,679	28,417,877	37,935,773	28,417,877
Employee Stock Option [Member]
Weighted Average Number Diluted Shares Outstanding Adjustment	692,506	564,595	720,103	564,595
Common Stock [Member]
Weighted Average Number Diluted Shares Outstanding Adjustment	3,039,609	2,785,328	3,039,609	2,785,328
Warrant [Member]
Weighted Average Number Diluted Shares Outstanding Adjustment	1,444,105	0	1,627,399	0

VIE Assets - Additional Informa

VIE Assets - Additional Information (Detail) - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2018	Dec. 31, 2017
Restricted Cash Acquired from Acquisition	$ 8,000,000	$ 18,000,000

Eliminated Upon Consolidation I

Eliminated Upon Consolidation Included In Accompanying Consolidated Balance Sheets (Detail) - USD ($)	Jun. 30, 2018	Dec. 31, 2017	Jun. 30, 2017	Dec. 31, 2016
Current assets
Cash and cash equivalents	$ 101,132,237	$ 99,749,199	$ 65,787,183
Restricted cash - short-term	8,040,870	18,005,661	0
Investment in marketable securities	1,130,967	1,143,095
Receivables, net	34,541,815	20,117,304
Prepaid expenses and other current assets	6,622,549	3,126,866
Total current assets	152,762,941	144,159,562
Noncurrent assets
Land, property and equipment, net	13,297,168	13,814,306
Intangible assets, net	94,927,036	103,533,558
Goodwill	189,604,746	189,847,202
Loans receivable - related parties	7,500,000	5,000,000
Loan receivable	10,000,000	10,000,000
Investments in other entities - equity method	23,545,361	21,903,524
Investment in joint venture – equity method	16,673,840	0
Restricted cash - long-term	745,352	745,235	$ 0
Other assets	1,515,664	1,632,406
Total noncurrent assets	358,214,167	346,476,231
Total assets	510,977,108	490,635,793
Current liabilities
Accounts payable and accrued expenses	12,587,893	13,279,620
Fiduciary accounts payable	1,294,503	2,017,437
Medical liabilities	66,853,335	63,972,318		$ 18,957,465
Bank loan, short-term	278,017	510,391
Capital lease obligations	100,228	98,738
Total current liabilities	89,118,106	109,601,999
Noncurrent liabilities
Deferred tax liability	27,758,780	24,916,598
Liability for unissued equity shares	1,185,025	1,185,025
Dividends payable	8,000,000
Capital lease obligations, net of current portion	568,512	619,001
Total noncurrent liabilities	51,129,527	44,720,624
Total liabilities	140,247,633	154,322,623
Variable Interest Entity, Primary Beneficiary [Member]
Current assets
Cash and cash equivalents	46,405,310	54,686,370
Restricted cash - short-term	8,040,870	18,005,661
Fiduciary cash	1,294,503	2,017,437
Investment in marketable securities	1,061,022	1,057,090
Receivables, net	28,601,680	15,183,483
Prepaid expenses and other current assets	1,531,872	1,821,328
Total current assets	86,935,257	92,771,369
Noncurrent assets
Land, property and equipment, net	9,990,830	10,167,689
Intangible assets, net	64,683,046	70,841,907
Goodwill	60,012,316	60,012,316
Loans receivable - related parties	7,500,000	5,000,000
Loan receivable	5,000,000	5,000,000
Investment in a privately held entity that does not report net asset value per share	4,725,000	4,320,000
Investments in other entities - equity method	23,545,361	21,903,524
Investment in joint venture – equity method	8,336,920	0
Restricted cash - long-term	745,352	745,235
Other assets	1,063,539	1,371,664
Total noncurrent assets	185,602,364	179,362,335
Total assets	272,537,621	272,133,704
Current liabilities
Accounts payable and accrued expenses	3,895,202	3,625,610
Incentives payable	5,000,000	21,500,000
Fiduciary accounts payable	1,294,503	2,017,437
Medical liabilities	20,243,608	25,186,240
Income taxes payable	2,882,773	1,463,540
Amount due to affiliate	17,624,486	24,889,717
Bank loan, short-term	278,017	510,391
Capital lease obligations	100,228	98,738
Total current liabilities	51,318,817	79,291,673
Noncurrent liabilities
Deferred tax liability	24,033,663	20,970,766
Liability for unissued equity shares	1,185,025	1,185,025
Dividends payable	617,210	0
Capital lease obligations, net of current portion	568,512	619,001
Total noncurrent liabilities	26,404,410	22,774,792
Total liabilities	$ 77,723,227	$ 102,066,465