HMS (HMSY) 10-Q 10 May 16 2016 Q1 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	3 Months Ended
	Mar. 31, 2016	May. 05, 2016
Entity Registrant Name	HMS HOLDINGS CORP
Entity Central Index Key	1,196,501
Trading Symbol	hmsy
Current Fiscal Year End Date	--12-31
Entity Filer Category	Large Accelerated Filer
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	Yes
Entity Common Stock, Shares Outstanding (in shares)		84,155,107
Document Type	10-Q
Document Period End Date	Mar. 31, 2016
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	Q1
Amendment Flag	false

Consolidated Balance Sheets (Cu

Consolidated Balance Sheets (Current Period Unaudited) - USD ($) $ in Thousands	Mar. 31, 2016	Dec. 31, 2015
Current assets:
Cash and cash equivalents	$ 143,451	$ 145,610
Accounts receivable, net of allowance for doubtful accounts of $5,157 and $4,849, and estimated allowance for appeals of $5,348 and $6,614, at March 31, 2016 and December 31, 2015, respectively	165,796	169,146
Prepaid expenses	13,623	11,261
Deferred tax assets	4,226	7,460
Other current assets	2,723	3,051
Total current assets	329,819	336,528
Property and equipment, net	91,841	96,551
Goodwill	361,468	361,468
Intangible assets, net	49,265	54,308
Deferred financing costs, net	4,352	4,873
Other assets	4,278	4,329
Total assets	841,023	858,057
Current liabilities:
Accounts payable, accrued expenses and other liabilities	34,402	51,661
Estimated liability for appeals	30,613	33,078
Income taxes payable	274	3,873
Total current liabilities	65,289	88,612
Long-term liabilities:
Revolving credit facility	197,796	197,796
Deferred tax liabilities	37,147	38,421
Deferred rent	5,901	6,006
Other liabilities	3,006	2,520
Total long-term liabilities	243,850	244,743
Total liabilities	$ 309,139	$ 333,355
Commitments and contingencies (Note 11)
Shareholders' equity:
Preferred stock -- $0.01 par value; 5,000,000 shares authorized; none issued
Common stock -- $0.01 par value; 175,000,000 shares authorized; 95,406,154 shares issued and 84,132,408 shares outstanding at March 31, 2016; 95,263,461 shares issued and 83,989,715 shares outstanding at December 31, 2015	$ 954	$ 952
Capital in excess of par value	332,910	330,290
Retained earnings	293,034	288,474
Treasury stock, at cost: 11,273,746 shares at March 31, 2016 and December 31, 2015	(95,014)	(95,014)
Total shareholders' equity	531,884	524,702
Total liabilities and shareholders' equity	$ 841,023	$ 858,057

Consolidated Balance Sheets (C3

Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - USD ($) $ in Thousands	Mar. 31, 2016	Dec. 31, 2015
Accounts receivable, allowance for doubtful accounts	$ 5,157	$ 4,849
Accounts receivable, allowance for appeals	$ 5,348	$ 6,614
Preferred stock, par value (in dollars per share)	$ 0.01	$ 0.01
Preferred stock, shares authorized (in shares)	5,000,000	5,000,000
Preferred stock, shares issued (in shares)	0	0
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	175,000,000	175,000,000
Common stock, shares issued (in shares)	95,406,154	95,263,461
Common stock, shares outstanding (in shares)	84,132,408	83,989,715
Treasury stock, shares (in shares)	11,273,746	11,273,746

Consolidated Statements of Inco

Consolidated Statements of Income (Unaudited) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Revenue	$ 119,763	$ 110,324
Cost of services:
Compensation	46,401	44,067
Data processing	9,624	10,045
Occupancy	3,627	4,007
Direct project expenses	14,483	10,478
Other operating expenses	5,776	6,738
Amortization of acquisition related software and intangible assets	7,013	7,047
Total cost of services	86,924	82,382
Selling, general and administrative expenses	22,930	19,961
Total operating expenses	109,854	102,343
Operating income	9,909	7,981
Interest expense	(2,091)	(1,954)
Interest income	47	11
Income before income taxes	7,865	6,038
Income taxes	3,305	2,516
Net income	$ 4,560	$ 3,522
Basic income per common share:
Net income per common share -- basic (in dollars per share)	$ 0.05	$ 0.04
Diluted income per common share:
Net income per common share -- diluted (in dollars per share)	$ 0.05	$ 0.04
Weighted average shares:
Basic (in shares)	84,033	88,246
Diluted (in shares)	84,479	88,624

Consolidated Statement of Share

Consolidated Statement of Shareholders' Equity (Unaudited) - 3 months ended Mar. 31, 2016 - USD ($) $ in Thousands	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Treasury Stock [Member]	Total
Balance (in shares) at Dec. 31, 2015	95,263,461			11,273,746
Balance at Dec. 31, 2015	$ 952	$ 330,290	$ 288,474	$ (95,014)	$ 524,702
Net income			4,560		4,560
Stock-based compensation expense		4,240			$ 4,240
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period	9,975				10,000
Exercise of stock options		26			$ 26
Vesting of restricted stock units, net of shares withheld for employee tax (in shares)	132,718
Vesting of restricted stock units, net of shares withheld for employee tax	$ 2	(1,004)			(1,002)
Adjustments to Additional Paid in Capital, Income Tax Benefit from Share-based Compensation		10			10
Tax shortfall due to exercise of stock options and vesting of restricted stock units		(436)			(436)
Deferred tax asset reversal for unexercised stock options		(216)			(216)
Balance (in shares) at Mar. 31, 2016	95,406,154			11,273,746
Balance at Mar. 31, 2016	$ 954	$ 332,910	$ 293,034	$ (95,014)	$ 531,884

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Operating activities:
Net income	$ 4,560	$ 3,522
Adjustments to reconcile net income to net cash provided by (used in) operating activities:
Depreciation and amortization of property and equipment	6,577	8,163
Amortization of intangible assets	5,043	5,077
Amortization of deferred financing costs	521	521
Stock-based compensation expense	4,240	3,245
Excess tax benefit from exercised stock options	(10)	(1,448)
Deferred income taxes	1,308	(226)
Loss on disposal of fixed assets	10	10
Changes in operating assets and liabilities:
Accounts receivable	3,350	(9,344)
Prepaid expenses	$ (2,362)	(983)
Prepaid income taxes		2,049
Other current assets	$ 328	51
Other assets	51	$ (147)
Income taxes payable	(3,589)
Accounts payable, accrued expenses and other liabilities	(16,963)	$ (10,772)
Estimated liability for appeals	(2,465)	187
Net cash provided by (used in) operating activities	599	(95)
Investing activities:
Purchases of land, property and equipment	(570)	(2,513)
Investment in capitalized software	(1,185)	(721)
Net cash used in investing activities	(1,755)	(3,234)
Financing activities:
Proceeds from exercise of stock options	26	3,273
Excess tax benefit from exercised stock options	10	1,448
Payments of tax withholdings on behalf of employees for net-share settlement for stock-based compensation	(1,002)	(596)
Payments on capital lease obligations	(37)	(366)
Net cash provided by (used in) financing activities	(1,003)	3,759
Net increase (decrease) in cash and cash equivalents	(2,159)	430
Cash and cash equivalents at beginning of year	145,610	133,116
Cash and cash equivalents at end of year	143,451	133,546
Supplemental disclosure of cash flow information:
Cash paid for income taxes	5,052	656
Cash paid for interest	1,446	2,826
Supplemental disclosure of non-cash activities:
Accrued property and equipment purchases	$ 122	$ 959

Note 1 - Basis of Presentation

Note 1 - Basis of Presentation	3 Months Ended
	Mar. 31, 2016
Notes to Financial Statements
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	1. Basis of Presentation HMS Holdings Corp, (the “Company” or “HMS”) provides coordination of benefits services to government and private healthcare payers and sponsors to ensure that the responsible party pays healthcare claims. Additionally, the Company’s payment integrity services ensure that healthcare claims billed are accurate and appropriate. Together these various services help customers recover amounts from liable third parties; prevent future improper payments; reduce fraud, waste and abuse; and ensure regulatory compliance. The consolidated financial statements and notes herein are unaudited. Accordingly, they do not include all of the information and notes required by United States Generally Accepted Accounting Principles (“U.S. GAAP”) for complete financial statements. These statements include all adjustments (consisting of normal recurring accruals) that management considers necessary to present a fair statement of the Company’s results of operations, financial position and cash flows. The results reported in these consolidated financial statements should not be regarded as necessarily indicative of results that may be expected for the entire year. It is suggested that these consolidated financial statements be read in conjunction with the Company’s consolidated financial statements as of and for the year ended December 31, 2015 which were filed with the U.S. Securities and Exchange Commission (“SEC”) on February 29, 2016 as part of the Company’s Annual Report on Form 10-K for the year ended December 31, 2015 (“2015 Form 10-K”). The preparation of the Company’s unaudited consolidated financial statements requires management to make certain estimates and assumptions that affect the reported amounts of assets and liabilities, primarily accounts receivable, intangible assets, accrued expenses, estimated allowance for appeals, estimated liability for appeals, the disclosure of contingent liabilities at the date of the unaudited consolidated financial statements and the reported amounts of revenue and expenses during the reporting periods. The Company’s actual results could differ from those estimates. These unaudited consolidated financial statements include HMS accounts and transactions and those of the Company’s wholly owned subsidiaries. All significant intercompany balances and transactions have been eliminated in consolidation. Certain reclassifications were made to prior period amounts to conform to the current period presentation. HMS is managed and operated as one business, with a single management team that reports to the Chief Executive Officer. HMS does not operate separate lines of business with respect to any of the Company’s product lines.

Note 2 - Summary of Significant

Note 2 - Summary of Significant Accounting Policies	3 Months Ended
	Mar. 31, 2016
Notes to Financial Statements
Significant Accounting Policies [Text Block]	2. Summary of Significant Accounting Policies There have been no material changes to the Company’s significant accounting policies that are referenced in the 2015 Form 10-K. Recently Adopted Accounting Pronouncements The Company adopted Accounting Standards Updated (“ASU”) ASU 2015-03, “ Simplifying the Presentation of Debt Issuance Costs Presentation and Subsequent Measurement of Debt Issuance Costs Associated with Line-of-Credit Arrangements Recently Issued Accounting Pronouncements In addition to the recently issued accounting pronouncements disclosed in the 2015 Form 10-K, the following guidance has been issued since the annual filing. There have been no changes in the Company’s anticipated adoption of the previously disclosed pronouncements, except as noted above. In March 2016, the FASB issued ASU 2016-08, Revenue from Contracts with Customers (Topic 606) – Principal versus Agent Considerations (Reporting Revenue Gross versus Net) In March 2016, as part of its Simplification Initiative, the FASB issued ASU No. 2016-09 , Compensation—Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accountin In March 2016, the FASB issued ASU No. 2016-10, Revenue from Contracts with Customers (Topic 606): Identifying Performance Obligations and Licensing In May 2016, the FASB issued ASU No. 2016-12 , Revenue From Contracts With Customers (Topic 606): Narrow-Scope Improvements and Practical Expedients

Note 3 - Accounts Receivable an

Note 3 - Accounts Receivable and Allowance for Doubtful Accounts	3 Months Ended
	Mar. 31, 2016
Notes to Financial Statements
Accounts Receivable and Allowance for Doubtful Accounts [Text Block]	3. Accounts Receivable and Allowance for Doubtful Accounts: The Company’s accounts receivable, net, consist of the following as of March 31, 2016 and December 31, 2015 (in thousands) March 31, December 31, Accounts receivable $ 170,953 $ 173,995 Allowance for doubtful accounts (5,157 ) (4,849 ) Accounts receivable, net $ 165,796 $ 169,146 A summary of the activity in the allowance for doubtful accounts is as follows (in thousands) Three Months Ended 2016 2015 Balance--beginning of period $ 4,849 $ 1,898 Provision--allowance for doubtful accounts 3,646 - Charge-offs (3,152 ) (420 ) Recoveries (186 ) - Balance--end of period $ 5,157 $ 1,478 The Company’s accounts receivable are net of the estimated liability for appeals, which is presented in Note 7.

Note 4 - Intangible Assets

Note 4 - Intangible Assets	3 Months Ended
	Mar. 31, 2016
Notes to Financial Statements
Goodwill and Intangible Assets Disclosure [Text Block]	4. Intangible Assets Intangible assets consisted of the following as of March 31, 2016 and December 31, 2015 ( in thousands Gross Carrying Accumulated Net Carrying Useful Life March 31, 2016 Customer relationships $ 101,806 $ (61,087 ) $ 40,719 5 - 10 Restrictive covenants 16,800 (14,419 ) 2,381 3 - 7 Trade name 17,000 (10,835 ) 6,165 3 - 5 Total $ 135,606 $ (86,341 ) $ 49,265 December 31, 2015 Customer relationships $ 101,806 $ (57,497 ) $ 44,309 5 - 10 Restrictive covenants 16,800 (13,580 ) 3,220 3 - 7 Trade name 17,000 (10,221 ) 6,779 3 - 5 Total $ 135,606 $ (81,298 ) $ 54,308 Amortization expense of intangible assets is expected to approximate the following (in thousands): Year ending December 31, Remainder of 2016 $ 14,891 2017 16,613 2018 15,992 2019 1,582 2020 187 Thereafter - For the three months ended March 31, 2016 and 2015, amortization expense related to intangible assets was $5.0 million and $5.1 million, respectively.

Note 5 - Accounts Payable, Accr

Note 5 - Accounts Payable, Accrued Expenses and Other Liabilities	3 Months Ended
	Mar. 31, 2016
Notes to Financial Statements
Accounts Payable, Accrued Liabilities, and Other Liabilities Disclosure, Current [Text Block]	5. Accounts Payable, Accrued Expenses and Other Liabilities Accounts payable, accrued expenses and other liabilities as of March 31, 2016 and December 31, 2015 consisted of the following (in thousands) March 31, December 31, Accounts payable, trade $ 7,199 $ 7,790 Accrued compensation and other 10,335 21,948 Accrued operating expenses 16,868 21,923 Total accounts payable, accrued expenses and other liabilities $ 34,402 $ 51,661

Note 6 - Income Taxes

Note 6 - Income Taxes	3 Months Ended
	Mar. 31, 2016
Notes to Financial Statements
Income Tax Disclosure [Text Block]	6. Income Taxes The Company’s effective tax rate increased to 42.0% for the three months ended March 31, 2016 from 41.7% for the three months ended March 31, 2015, primarily due to changes in interest on prior state unrecognized tax benefits and permanent differences. During the three months ended March 31, 2016, the Company utilized an immaterial amount in tax deductions arising from stock-based compensation. As of March 31, 2016 and 2015, the total amount of unrecognized tax benefits was approximately $1.9 million and $1.4 million, respectively (net of the federal benefit for state issues) that, if recognized, would favorably affect the Company’s future effective tax rate. As of March 31, 2016 and 2015, the accrued liability for interest expense and penalties related to unrecognized tax benefits was $0.6 million and $0.3 million, respectively. HMS includes interest expense and penalties in the provision for income taxes in the unaudited Consolidated Statements of Income. The amount of interest expense (net of federal and state income tax benefits) and penalties in the unaudited Consolidated Statements of Income for the three months ended March 31, 2016 and 2015 was $0.2 million and an immaterial amount, respectively. The Company believes it is reasonably possible that the amount of unrecognized tax benefits may decrease, by $1.6 million during 2016, due to the expiration of the statute of limitations in various state jurisdictions. HMS files income tax returns with the U.S. Federal government and various state and local jurisdictions. HMS is no longer subject to U.S. Federal income tax examinations for years before 2012. HMS operates in a number of state and local jurisdictions, most of which have never audited the Company’s records. Accordingly, HMS is subject to state and local income tax examinations based upon the various statutes of limitations in each jurisdiction. HMS is currently being examined by the Internal Revenue Service and the State of New York.

Note 7 - Estimated Liability fo

Note 7 - Estimated Liability for Appeals and Estimated Allowance for Appeals	3 Months Ended
	Mar. 31, 2016
Notes to Financial Statements
Estimated Liability and Allowance for Appeals [Text Block]	7. Estimated Liability for Appeals and Estimated Allowance for Appeals The Company provides services under contracts that contain various fee structures, including contingency fee and fixed fee arrangements. Revenue is recognized when a contract exists, services have been provided to the customer, the fee is fixed and determinable, and collectability is reasonably assured. In addition, the Company has contracts with the federal government which are generally cost-plus or time and material based. Revenue on cost-plus contracts is recognized based on costs incurred plus the negotiated fee earned. Revenue on time and materials contracts is recognized based on hours worked and expenses incurred. Under the Company’s Medicare Recovery Audit Contractor (“RAC”) contract with the Centers for Medicare & Medicaid Services (“CMS”), (held by its wholly owned subsidiary HealthDataInsights, Inc.) and certain contracts for commercial health plan customers, HMS recognizes revenue when claims are sent to the customer for offset against future claims payments. Providers and health plan customers have the right to appeal a claim and may pursue additional appeals if the initial appeal is found in favor of the customer. HMS accrues an estimated liability for appeals based on the amount of revenue that is subject to appeals, closures or other adjustments and which HMS estimate are probable of being returned to providers following a successful appeal. The Company’s estimates are based on the Company’s historical experience with appeals. The estimated liability for appeals represents the Company’s estimate of the potential amount of repayments related to appeals of claims, closures and other adjustments for which revenue was previously collected. A summary of the activity in the estimated liability for appeals and estimated allowance for appeals is as follows (in thousands) Three Months Ended 2016 2015 Balance--beginning of period (1) $ 39,692 $ 41,623 Provision 998 2,321 Appeals found in providers favor (4,729 ) (1,485 ) Balance--end of period (2) $ 35,961 $ 42,459 (1) (2)

Note 8 - Credit Agreement

Note 8 - Credit Agreement	3 Months Ended
	Mar. 31, 2016
Notes to Financial Statements
Debt Disclosure [Text Block]	8. Credit Agreement In May with certain financial institutions and Citibank, N.A. as Administrative Agent The Credit Agreement provides for an initial $500 million revolving credit facility, and, under specified circumstances, the revolving credit facility can be increased or one or more incremental term loan facilities can be added, provided that the incremental credit facilities do not exceed in the aggregate the sum of (a) $75 million plus (b) an additional amount not less than $25 million, so long as the Company’s total secured leverage ratio, calculated giving pro forma effect to the requested incremental borrowing and other customary and appropriate pro forma adjustment events, including any permitted acquisitions, is no greater than 2.5:1.0. The amount available to borrow is based on certain borrowing base calculations found in the Company’s Credit Agreement. The Credit Agreement is collateralized by the Company’s assets. The Credit Agreement contains certain customary representations and warranties, affirmative and negative covenants and events of default. The Credit Agreement requires HMS to comply, on a quarterly basis, with certain principal financial covenants, including a maximum consolidated leverage ratio of 3.25:1.00 and a minimum interest coverage ratio of 3.00:1.00. As of March 31, 2016, HMS was in compliance with all of the terms of the Credit Agreement. The interest rates applicable to the revolving credit facility are, at the Company’s option, either (i) the LIBOR multiplied by the statutory reserve rate plus an interest margin ranging from 1.50% to 2.25% based on HMS’s consolidated leverage ratio, or (ii) a base rate (which is equal to the greatest of (a) Citibank’s prime rate, (b) the federal funds effective rate plus 0.50% and (iii) the one-month LIBOR plus 1.00% plus an interest margin ranging from 0.50% to 1.25% based on the Company’s consolidated leverage ratio). The applicable interest rate was 2.36% at March 31, 2016. HMS pays an unused commitment fee on the revolving credit facility during the term of the Credit Agreement ranging from 0.375% to 0.50% per annum based on the Company’s consolidated leverage ratio. HMS’s obligations under the Credit Agreement may be accelerated upon the occurrence of an event of default, which includes customary events of default including, without limitation, payment defaults, failures to perform affirmative covenants, failure to refrain from actions or omissions prohibited by negative covenants, the inaccuracy of representations or warranties, cross-defaults, bankruptcy and insolvency related defaults, defaults relating to judgments, defaults due to certain ERISA related events and a change of control default. The interest expense and the commitment fees on the unused portion of the Company’s revolving credit facility are as follows (in thousands) Three Months Ended 2016 2015 Interest expense $ 1,178 $ 1,027 Commitment fees $ 378 $ 372 As of March 31, 2016 and December 31, 2015, the unamortized balance of deferred origination fees and debt issue costs were $4.4 million and $4.9 million, respectively. For both the three month periods ended March 31, 2016 and 2015, HMS amortized $0.5 million of interest expense related to the Company’s deferred origination fees and debt issue costs. Although HMS expects that operating cash flows will continue to be a primary source of liquidity for the Company’s operating needs, the revolving credit facility may be used for general corporate purposes, including acquisitions, if necessary. As part of the Company’s contractual agreement with a customer, HMS has an outstanding irrevocable letter of credit for $3.0 million, which HMS established against the revolving credit facility. The expiration date of the letter of credit is June 30, 2016.

Note 9 - Earnings Per Share

Note 9 - Earnings Per Share	3 Months Ended
	Mar. 31, 2016
Notes to Financial Statements
Earnings Per Share [Text Block]	9. Earnings Per Share Basic income per share is calculated by dividing net income by the weighted average number of common shares outstanding during the period. Diluted income per share is calculated by dividing net income by the weighted average number of common shares and dilutive common share equivalents outstanding during the period. The Company’s dilutive common share equivalents consist of stock options and restricted stock awards and units. The following table reconciles the basic to diluted weighted average common shares outstanding using the treasury stock method (in thousands, except per share amounts) Three Months Ended 2016 2015 Net income $ 4,560 $ 3,522 Weighted average common shares outstanding-basic 84,033 88,246 Plus: net effect of dilutive stock options 85 181 Plus: net effect of dilutive restricted stock awards and units 361 197 Weighted average common shares outstanding-diluted 84,479 88,624 Net income per common share-basic $ 0.05 $ 0.04 Net income per common share-diluted $ 0.05 $ 0.04 For the three months ended March 31, 2016 and 2015, 4,321,528 and 2,940,897 stock options, respectively, were not included in the diluted earnings per share calculation because the effect would have been anti-dilutive.

Note 10 - Stock-based Compensat

Note 10 - Stock-based Compensation	3 Months Ended
	Mar. 31, 2016
Notes to Financial Statements
Disclosure of Compensation Related Costs, Share-based Payments [Text Block]	10. Stock-Based Compensation Total stock-based compensation expense in the Company’s unaudited Consolidated Statements of Income related to the Company’s long-term incentive award plans was as follows (in thousands) Three Months Ended 2016 2015 Cost of services-compensation $ 1,931 $ 1,341 Selling, general and administrative 2,309 1,904 Total $ 4,240 $ 3,245 Stock Options The Company’s stock option activity for the three months ended March 31, 2016 (in thousands, except for weighted average exercise price and weighted average remaining contractual term) Shares Weighted Weighted Aggregate Outstanding at December 31, 2015 5,030 $ 17.37 Granted 983 13.90 Exercised (10 ) 2.85 Forfeitures (27 ) 18.88 Expired (69 ) 24.63 Outstanding at March 31, 2016 5,907 16.73 5.21 6,503 Expected to vest at March 31, 2016 3,830 15.77 6.21 2,508 Exercisable at March 31, 2016 1,990 $ 18.59 3.23 $ 3,944 For awards subject to service-based vesting conditions, HMS recognizes stock-based compensation expense, net of estimated forfeitures, equal to the grant date fair value of stock options on a straight-line basis over the requisite service period, which is generally the vesting term. For awards subject to both performance and service-based vesting conditions, HMS recognizes stock-based compensation expense using the straight-line recognition method when it is probable that the performance condition will be achieved. Forfeitures are estimated at the time of grant and revised, if necessary, in subsequent periods if actual forfeitures differ from those estimates. The fair value of each option grant with service-based vesting conditions was estimated using a Black-Scholes option-pricing valuation model. The performance share awards granted in 2016 and 2015 are market condition awards as attainment is based on the performance of the Company’s common stock for the relevant performance period. These awards were valued on the date of grant using a Monte Carlo simulation model. Expected volatilities are calculated based on the historical volatility of the Company’s common stock. Management monitors stock option exercises and employee termination patterns to estimate forfeiture rates within the valuation model. Separate groups of employees that have similar historical exercise behavior are considered separately for valuation purposes. The expected holding period of options represents the period of time that options granted are expected to be outstanding. The expected terms of options granted are based on the Company’s historical experience for similar types of stock option awards. The risk-free interest rate is based on U.S. Treasury Notes. The weighted average grant-date fair value per share of the stock options granted during the three months ended March 31, 2016 and 2015 was $5.45 and $5.89, respectively. HMS estimated the fair value of each stock option grant on the date of grant using a Black-Scholes option-pricing model and the weighted-average assumptions set forth in the following table: Three Months Ended 2016 2015 Expected dividend yield 0% 0% Risk-free interest rate 1.20% 1.44% Expected volatility 43.89% 38.29% Expected life (in years) 4.90 4.88 During the three months ended March 31, 2016 and 2015, HMS issued 0.01 million shares and 0.4 million shares, respectively, of the Company’s common stock upon the exercise of outstanding stock options and received proceeds of $0.03 million and $3.3 million, respectively. For the three months ended March 31, 2016 and 2015, stock-based compensation expense for stock options was $2.0 million and $1.4 million, respectively. Excess tax benefit from the exercise of stock options for the three months ended March 31, 2016 was $0.01 million and for the year ended December 31, 2015 was $1.6 million, respectively. The total intrinsic value of options exercised (the difference in the market price of the Company’s common stock on the exercise date and the price paid by the optionees to exercise the options) for the three months ended March 31, 2016 and 2015 was approximately $0.1 million and $5.4 million, respectively. As of March 31, 2016, there was approximately $17.6 million of total unrecognized compensation cost, adjusted for estimated forfeitures, related to stock options outstanding, which is expected to be recognized over a weighted average period of 1.47 years. Restricted Stock Units HMS non-employee members of the Company’s Board of Directors and certain employees have received restricted stock units under the Fourth Amended and Restated 2006 Stock Plan (the “2006 Stock Plan”). The fair value of restricted stock units is estimated based on the closing sale price of the Company’s common stock on the NASDAQ Global Select Market on the date of issuance. The total number of restricted stock units expected to vest is adjusted by estimated forfeiture rates. For the three months ended March 31, 2016, HMS granted 562,645 restricted stock units with an aggregate fair market value of $7.8 million. For the three months ended March 31, 2016 and 2015, stock-based compensation expense for restricted stock units was $2.2 million and $1.8 million, respectively. As of March 31, 2016, 1,348,340 restricted stock units remained unvested and there was approximately $18.7 million of unamortized compensation cost related to these restricted stock units, which is expected to be recognized over the remaining weighted-average vesting period of 1.51 years. A summary of the status of the Company’s restricted stock units and of changes in restricted stock units outstanding under the 2006 Stock Plan for the three months ended March 31, 2016 is as follows (in thousands, except for weighted average grant date fair value per unit) Number of Weighted Average Aggregate Outstanding balance at December 31, 2016 1,154 $ 18.85 Granted 563 13.94 Vesting of restricted stock units, net of shares withheld for taxes (133 ) 19.23 Shares withheld for taxes (73 ) 19.23 Forfeitures (22 ) 18.68 Outstanding balance at March 31, 2016 1,489 $ 16.92 $ 21,366

Note 11 - Commitments and Conti

Note 11 - Commitments and Contingencies	3 Months Ended
	Mar. 31, 2016
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	11. Commitments and Contingencies Kern Health Systems Dennis Demetre and Lori Lewis Kern Health Systems Restrictive Covenants, Trade Secret, Contract and other Causes of Action in Texas and New York HMS Holdings Corp., et al. v. Public Consulting Group, Inc., James Gambino and Jason Ramos HMS Holdings Corp., et al. v. Matthew Arendt, Sean Curtin and Danielle Lange HMS Holdings Corp., et al. v. Elena Moiseenko and Joseph Flora On April 27, 2016, the Company entered into settlement agreements with PCG and various individuals that fully resolve the matters in controversy in these lawsuits. Pursuant to terms of the settlement agreement between HMS and PCG, PCG agreed that for a period of seven years from the date of the settlement agreement, PCG will not develop, plan, market, provide, offer, advise with respect to, assist with, sell, or otherwise perform, directly or indirectly, any TPL services, including, but not limited to, coordination of benefits, credit balance audits and dependent eligibility audits. PCG further agreed to withdraw any pending TPL bids, bid protests or contract negotiations, which includes the withdrawal of its pending TPL bid with the New Jersey Department of Human Services. HMS and the New Jersey Department of Human Services have entered into an amendment to extend the current TPL contract through May 31, 2016. The settlements also result in the dismissal of all pending cases or appeals between the parties and includes full, mutual releases of PCG, HMS and their affiliates from any and all pending and future claims related to the lawsuits. In addition, in August 2015, the New York State Office of Medicaid Inspector General (“OMIG”) awarded HMS the new Medicaid Third Party Liability Match and Recovery Services contract, which PCG challenged by filing a protest with the New York Office of the State Comptroller. In March 2016, OMIG denied PCG’s protest and HMS’s new contract was approved with an effective date of April 7, 2016. From time to time, HMS may be subject to investigations, legal proceedings and other disputes arising in the ordinary course of the Company’s business, including but not limited to regulatory audits, billing and contractual disputes and employment-related matters. Due to the Company’s contractual relationships, including those with federal and state government entities, HMS’s operations, billing and business practices are subject to scrutiny and audit by those entities and other multiple agencies and levels of government, as well as to frequent transitions and changes in the personnel responsible for oversight of the Company’s contractual performance. HMS may have contractual disputes with its customers arising from differing interpretations of contractual provisions that define the Company’s rights, obligations, scope of work or terms of payment, and with associated claims of liability for inaccurate or improper billing for reimbursement of contract fees, or for sanctions or damages for alleged performance deficiencies. Resolution of such disputes may involve litigation or may require that HMS accept some amount of loss or liability in order to avoid customer abrasion, negative marketplace perceptions and other disadvantageous results that could affect the Company’s business, financial condition, results of operations and cash flows. HMS records accruals for outstanding legal matters when it believes it is probable that a loss will be incurred and the amount can be reasonably estimated. The Company evaluates, on a quarterly basis, developments in legal matters that could affect the amount of any accrual and developments that would make a loss contingency both probable and reasonably estimable. If a loss contingency is not both probable and estimable, HMS does not establish an accrued liability.

Note 12 - Subsequent Events

Note 12 - Subsequent Events	3 Months Ended
	Mar. 31, 2016
Notes to Financial Statements
Subsequent Events [Text Block]	12. Subsequent Events In connection with the preparation of these unaudited Consolidated Financial Statements, an evaluation of subsequent events was performed through the date of issuance and there were no other events that have occurred that would require adjustments to the financial statements or disclosure.

Significant Accounting Policies

Significant Accounting Policies (Policies)	3 Months Ended
	Mar. 31, 2016
Accounting Policies [Abstract]
New Accounting Pronouncements, Policy [Policy Text Block]	Recently Adopted Accounting Pronouncements The Company adopted Accounting Standards Updated (“ASU”) ASU 2015-03, “ Simplifying the Presentation of Debt Issuance Costs Presentation and Subsequent Measurement of Debt Issuance Costs Associated with Line-of-Credit Arrangements Recently Issued Accounting Pronouncements In addition to the recently issued accounting pronouncements disclosed in the 2015 Form 10-K, the following guidance has been issued since the annual filing. There have been no changes in the Company’s anticipated adoption of the previously disclosed pronouncements, except as noted above. In March 2016, the FASB issued ASU 2016-08, Revenue from Contracts with Customers (Topic 606) – Principal versus Agent Considerations (Reporting Revenue Gross versus Net) In March 2016, as part of its Simplification Initiative, the FASB issued ASU No. 2016-09 , Compensation—Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accountin In March 2016, the FASB issued ASU No. 2016-10, Revenue from Contracts with Customers (Topic 606): Identifying Performance Obligations and Licensing In May 2016, the FASB issued ASU No. 2016-12 , Revenue From Contracts With Customers (Topic 606): Narrow-Scope Improvements and Practical Expedients

Note 3 - Accounts Receivable 20

Note 3 - Accounts Receivable and Allowance for Doubtful Accounts (Tables)	3 Months Ended
	Mar. 31, 2016
Notes Tables
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]	March 31, December 31, Accounts receivable $ 170,953 $ 173,995 Allowance for doubtful accounts (5,157 ) (4,849 ) Accounts receivable, net $ 165,796 $ 169,146
Movement in Valuation Allowances and Reserves Roll Forward [Table Text Block]	Three Months Ended 2016 2015 Balance--beginning of period $ 4,849 $ 1,898 Provision--allowance for doubtful accounts 3,646 - Charge-offs (3,152 ) (420 ) Recoveries (186 ) - Balance--end of period $ 5,157 $ 1,478

Note 4 - Intangible Assets (Tab

Note 4 - Intangible Assets (Tables)	3 Months Ended
	Mar. 31, 2016
Notes Tables
Schedule of Finite-Lived Intangible Assets [Table Text Block]	Gross Carrying Accumulated Net Carrying Useful Life March 31, 2016 Customer relationships $ 101,806 $ (61,087 ) $ 40,719 5 - 10 Restrictive covenants 16,800 (14,419 ) 2,381 3 - 7 Trade name 17,000 (10,835 ) 6,165 3 - 5 Total $ 135,606 $ (86,341 ) $ 49,265 December 31, 2015 Customer relationships $ 101,806 $ (57,497 ) $ 44,309 5 - 10 Restrictive covenants 16,800 (13,580 ) 3,220 3 - 7 Trade name 17,000 (10,221 ) 6,779 3 - 5 Total $ 135,606 $ (81,298 ) $ 54,308
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]	Year ending December 31, Remainder of 2016 $ 14,891 2017 16,613 2018 15,992 2019 1,582 2020 187 Thereafter -

Note 5 - Accounts Payable, Ac22

Note 5 - Accounts Payable, Accrued Expenses and Other Liabilities (Tables)	3 Months Ended
	Mar. 31, 2016
Notes Tables
Schedule of Accounts Payable and Accrued Liabilities [Table Text Block]	March 31, December 31, Accounts payable, trade $ 7,199 $ 7,790 Accrued compensation and other 10,335 21,948 Accrued operating expenses 16,868 21,923 Total accounts payable, accrued expenses and other liabilities $ 34,402 $ 51,661

Note 7 - Estimated Liability 23

Note 7 - Estimated Liability for Appeals and Estimated Allowance for Appeals (Tables)	3 Months Ended
	Mar. 31, 2016
Notes Tables
Valuation and Qualifying Accounts Disclosure [Table Text Block]	Three Months Ended 2016 2015 Balance--beginning of period (1) $ 39,692 $ 41,623 Provision 998 2,321 Appeals found in providers favor (4,729 ) (1,485 ) Balance--end of period (2) $ 35,961 $ 42,459

Note 8 - Credit Agreement (Tabl

Note 8 - Credit Agreement (Tables)	3 Months Ended
	Mar. 31, 2016
Notes Tables
Schedule of Interest Expense and Commitment Fees on Debt Instrument [Table Text Block]	Three Months Ended 2016 2015 Interest expense $ 1,178 $ 1,027 Commitment fees $ 378 $ 372

Note 9 - Earnings Per Share (Ta

Note 9 - Earnings Per Share (Tables)	3 Months Ended
	Mar. 31, 2016
Notes Tables
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	Three Months Ended 2016 2015 Net income $ 4,560 $ 3,522 Weighted average common shares outstanding-basic 84,033 88,246 Plus: net effect of dilutive stock options 85 181 Plus: net effect of dilutive restricted stock awards and units 361 197 Weighted average common shares outstanding-diluted 84,479 88,624 Net income per common share-basic $ 0.05 $ 0.04 Net income per common share-diluted $ 0.05 $ 0.04

Note 10 - Stock-based Compens26

Note 10 - Stock-based Compensation (Tables)	3 Months Ended
	Mar. 31, 2016
Notes Tables
Schedule of Compensation Cost for Share-based Payment Arrangements, Allocation of Share-based Compensation Costs by Plan [Table Text Block]	Three Months Ended 2016 2015 Cost of services-compensation $ 1,931 $ 1,341 Selling, general and administrative 2,309 1,904 Total $ 4,240 $ 3,245
Schedule of Share-based Compensation, Stock Options, Activity [Table Text Block]	Shares Weighted Weighted Aggregate Outstanding at December 31, 2015 5,030 $ 17.37 Granted 983 13.90 Exercised (10 ) 2.85 Forfeitures (27 ) 18.88 Expired (69 ) 24.63 Outstanding at March 31, 2016 5,907 16.73 5.21 6,503 Expected to vest at March 31, 2016 3,830 15.77 6.21 2,508 Exercisable at March 31, 2016 1,990 $ 18.59 3.23 $ 3,944
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]	Three Months Ended 2016 2015 Expected dividend yield 0% 0% Risk-free interest rate 1.20% 1.44% Expected volatility 43.89% 38.29% Expected life (in years) 4.90 4.88
Schedule of Share-based Compensation, Restricted Stock Units Award Activity [Table Text Block]	Number of Weighted Average Aggregate Outstanding balance at December 31, 2016 1,154 $ 18.85 Granted 563 13.94 Vesting of restricted stock units, net of shares withheld for taxes (133 ) 19.23 Shares withheld for taxes (73 ) 19.23 Forfeitures (22 ) 18.68 Outstanding balance at March 31, 2016 1,489 $ 16.92 $ 21,366

Note 1 - Basis of Presentation

Note 1 - Basis of Presentation (Details Textual)	Mar. 31, 2016
Number of Businesses	1

Note 3 - Summary of Accounts Re

Note 3 - Summary of Accounts Receivable (Details) - USD ($) $ in Thousands	Mar. 31, 2016	Dec. 31, 2015	Mar. 31, 2015	Dec. 31, 2014
Accounts receivable	$ 170,953	$ 173,995
Allowance for doubtful accounts	(5,157)	(4,849)	$ (1,478)	$ (1,898)
Accounts receivable, net	$ 165,796	$ 169,146

Note 3 - Summary of Allowance f

Note 3 - Summary of Allowance for Doubtful Accounts (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Balance--beginning of period	$ 4,849	$ 1,898
Provision--allowance for doubtful accounts	3,646
Charge-offs	(3,152)	$ (420)
Recoveries	(186)
Balance--end of period	$ 5,157	$ 1,478

Note 4 - Intangible Assets (Det

Note 4 - Intangible Assets (Details Textual) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Amortization of Intangible Assets	$ 5,043	$ 5,077

Note 4 - Summary of Intangible

Note 4 - Summary of Intangible Assets (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2016	Dec. 31, 2015
Customer Relationships [Member] | Minimum [Member]
Useful Life	5 years	5 years
Customer Relationships [Member] | Maximum [Member]
Useful Life	10 years	10 years
Customer Relationships [Member]
Intangible assets, gross	$ 101,806	$ 101,806
Less: Accumulated amortization	(61,087)	(57,497)
Intangible assets, net	40,719	44,309
Total	$ 61,087	$ 57,497
Restrictive Covenant [Member] | Minimum [Member]
Useful Life	3 years	3 years
Restrictive Covenant [Member] | Maximum [Member]
Useful Life	7 years	7 years
Restrictive Covenant [Member]
Intangible assets, gross	$ 16,800	$ 16,800
Less: Accumulated amortization	(14,419)	(13,580)
Intangible assets, net	2,381	3,220
Total	$ 14,419	$ 13,580
Trade Names [Member] | Minimum [Member]
Useful Life	3 years	3 years
Trade Names [Member] | Maximum [Member]
Useful Life	5 years	5 years
Trade Names [Member]
Intangible assets, gross	$ 17,000	$ 17,000
Less: Accumulated amortization	(10,835)	(10,221)
Intangible assets, net	6,165	6,779
Total	10,835	10,221
Intangible assets, gross	135,606	135,606
Less: Accumulated amortization	86,341	81,298
Intangible assets, net	49,265	54,308
Total	$ (86,341)	$ (81,298)

Note 4 - Estimated Amortization

Note 4 - Estimated Amortization Expense of Intangible Assets (Details) $ in Thousands	Mar. 31, 2016USD ($)
Remainder of 2016	$ 14,891
2,017	16,613
2,018	15,992
2,019	1,582
2,020	$ 187
Thereafter

Note 5 - Summary of Accounts Pa

Note 5 - Summary of Accounts Payable, Accrued Expenses and Other Liabilities (Details) - USD ($) $ in Thousands	Mar. 31, 2016	Dec. 31, 2015
Accounts payable, trade	$ 7,199	$ 7,790
Accrued compensation and other	10,335	21,948
Accrued operating expenses	16,868	21,923
Total accounts payable, accrued expenses and other liabilities	$ 34,402	$ 51,661

Note 6 - Income Taxes (Details

Note 6 - Income Taxes (Details Textual) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Income Taxes [Member]
Unrecognized Tax Benefits, Income Tax Penalties and Interest Expense	$ 0.2
Effective Income Tax Rate Reconciliation, Percent	42.00%	41.70%
Unrecognized Tax Benefits that Would Impact Effective Tax Rate	$ 1.9	$ 1.4
Unrecognized Tax Benefits, Income Tax Penalties and Interest Accrued	0.6	$ 0.3
Decrease in Unrecognized Tax Benefits is Reasonably Possible	$ 1.6

Note 7 - Estimated Liability 35

Note 7 - Estimated Liability for Appeals and Estimated Allowance for Appeals (Details Textual) - USD ($)	Mar. 31, 2016	Dec. 31, 2015	Mar. 31, 2015	Dec. 31, 2014
Estimated Liability for Appeals and Estimated Allowance for Appeals [Member] | Portion Associated with Medicare RAC Contract [Member]
Allowance for Appeals Related to Uncollected Accounts Receivable	$ 5,348,000	$ 6,614,000	$ 5,473,000	$ 4,824,000
Estimated Liability for Appeals and Estimated Allowance for Appeals [Member]
Estimated Liability for Appeals	0		$ 0
Estimated Liability for Appeals	30,613,000	33,078,000
Allowance for Appeals Related to Uncollected Accounts Receivable	$ 5,348,000	$ 6,614,000

Note 7 - Summary of Estimated L

Note 7 - Summary of Estimated Liability and Allowance for Appeals (Details) - Estimated Liability for Appeals and Estimated Allowance for Appeals [Member] - USD ($) $ in Thousands		3 Months Ended
		Mar. 31, 2016	Mar. 31, 2015
Balance--beginning of period	[1]	$ 39,692	$ 41,623
Provision		998	2,321
Appeals found in providers favor		(4,729)	(1,485)
Balance--end of period	[2]	$ 35,961	$ 42,459
[1]	For the three months ended December 31, 2015 and 2014 included within the estimated allowance for appeals found in favor of providers, $6,614 million and $4,824, respectively was activity associated with the Medicare RAC contract.
[2]	Includes $XX and $XX related to estimated allowance for appeals that apply to uncollected accounts receivable as of March 31, 2016 and March 31, 2015, respectively.

Note 8 - Credit Agreement (Deta

Note 8 - Credit Agreement (Details Textual)	1 Months Ended	3 Months Ended
	May. 31, 2013USD ($)	Mar. 31, 2016USD ($)	Mar. 31, 2015USD ($)	Dec. 31, 2015USD ($)
The 2013 Credit Agreement [Member] | Revolving Credit Facility [Member] | Minimum [Member] | One-month LIBOR Rate [Member]
Debt Instrument, Basis Spread on Variable Rate	0.50%
The 2013 Credit Agreement [Member] | Revolving Credit Facility [Member] | Minimum [Member]
Line of Credit Facility, Additional Amount of Incremental Credit Facilities Under Specified Circumstances	$ 25,000,000
Debt Instrument, Covenant, Interest Coverage Ratio	3
Line of Credit Facility, Unused Capacity, Commitment Fee Percentage	0.375%
The 2013 Credit Agreement [Member] | Revolving Credit Facility [Member] | Maximum [Member] | One-month LIBOR Rate [Member]
Debt Instrument, Basis Spread on Variable Rate	1.25%
The 2013 Credit Agreement [Member] | Revolving Credit Facility [Member] | Maximum [Member]
Debt Instrument, Secured Leverage Ratio	2.5
Debt Instrument, Covenant, Consolidated Leverage Ratio	3.25
Line of Credit Facility, Unused Capacity, Commitment Fee Percentage	0.50%
The 2013 Credit Agreement [Member] | Revolving Credit Facility [Member] | Federal Funds Effective Swap Rate [Member]
Debt Instrument, Basis Spread on Variable Rate	0.50%
The 2013 Credit Agreement [Member] | Revolving Credit Facility [Member] | One-month LIBOR Rate [Member]
Debt Instrument, Basis Spread on Variable Rate	1.00%
The 2013 Credit Agreement [Member] | Revolving Credit Facility [Member]
Line of Credit Facility, Maximum Borrowing Capacity	$ 500,000,000
Debt Instrument, Term	5 years
Long-term Line of Credit, Noncurrent	$ 197,800,000
Repayments of Long-term Lines of Credit		$ 0	$ 0
Debt Instrument, Number of Incremental Term Loan Facilities Allowed	1
Line of Credit Facility, Amount of Incremental Credit Facilities Under Specified Circumstances	$ 75,000,000
Line of Credit Facility, Interest Rate at Period End		2.36%
Debt Issuance Costs, Net		$ 4,400,000		$ 4,900,000
Amortization of Debt Issuance Costs		500,000	500,000
Letters of Credit Outstanding, Amount		3,000,000
Revolving Credit Facility [Member] | Minimum [Member] | London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument, Basis Spread on Variable Rate	1.50%
Revolving Credit Facility [Member] | Maximum [Member] | London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument, Basis Spread on Variable Rate	2.25%
Long-term Line of Credit, Noncurrent		197,796,000		$ 197,796,000
Amortization of Debt Issuance Costs		$ 521,000	$ 521,000

Note 8 - Summary of Interest Ex

Note 8 - Summary of Interest Expense and Commitment Fees on Unused Portion of Revolving Credit Facility (Details) - Revolving Credit Facility [Member] - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Interest expense	$ 1,178	$ 1,027
Commitment fees	$ 378	$ 372

Note 9 - Earnings Per Share (De

Note 9 - Earnings Per Share (Details Textual) - shares	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Employee Stock Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	4,321,528	2,940,897

Note 9 - Summary of Basic and D

Note 9 - Summary of Basic and Diluted Earnings Per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Employee Stock Option [Member]
Plus: net effect of dilutive stock options (in shares)	85	181
Restricted Stock and Restricted Stock Units [Member]
Plus: net effect of dilutive stock options (in shares)	361	197
Net income	$ 4,560	$ 3,522
Weighted average common shares outstanding-basic (in shares)	84,033	88,246
Weighted average common shares outstanding-diluted (in shares)	84,479	88,624
Net income per common share-basic (in dollars per share)	$ 0.05	$ 0.04
Net income per common share-diluted (in dollars per share)	$ 0.05	$ 0.04

Note 10 - Stock-based Compens41

Note 10 - Stock-based Compensation (Details Textual) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2016	Mar. 31, 2015	Dec. 31, 2015
Employee Stock Option [Member]
Allocated Share-based Compensation Expense	$ 2,000	$ 1,400
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition	1 year 171 days
Restricted Stock Units (RSUs) [Member] | 2006 Stock Plan [Member]
Allocated Share-based Compensation Expense	$ 2,200	$ 1,800
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition	1 year 186 days
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period	562,645
Stock Granted, Value, Share-based Compensation, Gross	$ 7,800
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number	1,348,340
Employee Service Share-based Compensation, Nonvested Awards, Compensation Not yet Recognized, Share-based Awards Other than Options	$ 18,700
Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period	563,000
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number	1,489,000		1,154,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value	$ 5.45	$ 5.89
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period	10,000	400,000
Proceeds from Stock Options Exercised	$ 26	$ 3,273
Allocated Share-based Compensation Expense	4,240	3,245
Adjustments to Additional Paid in Capital, Income Tax Benefit from Share-based Compensation	10		$ 1,600
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period, Intrinsic Value	100	$ 5,400
Employee Service Share-based Compensation, Nonvested Awards, Compensation Not yet Recognized, Stock Options	$ 17,600

Note 10 - Summary of Stock-base

Note 10 - Summary of Stock-based Compensation Expense (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Cost of Sales [Member]
Allocated Share-based Compensation Expense	$ 1,931	$ 1,341
Selling, General and Administrative Expenses [Member]
Allocated Share-based Compensation Expense	2,309	1,904
Allocated Share-based Compensation Expense	$ 4,240	$ 3,245

Note 10 - Stock Option Activity

Note 10 - Stock Option Activity (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Beginning balance (in shares)	5,030,000
Beginning balance (in dollars per share)	$ 17.37
Granted (in shares)	983,000
Granted (in dollars per share)	$ 13.90
Exercised (in shares)	(10,000)	(400,000)
Exercised (in dollars per share)	$ 2.85
Forfeitures (in shares)	(27,000)
Forfeitures (in dollars per share)	$ 18.88
Expired (in shares)	(69,000)
Expired (in dollars per share)	$ 24.63
Ending balance (in shares)	5,907,000
Ending balance (in dollars per share)	$ 16.73
Ending balance	5 years 76 days
Ending balance	$ 6,503
Expected to vest (in shares)	3,830,000
Expected to vest (in dollars per share)	$ 15.77
Expected to vest	6 years 76 days
Expected to vest	$ 2,508
Exercisable (in shares)	1,990,000
Exercisable (in dollars per share)	$ 18.59
Exercisable	3 years 83 days
Exercisable	$ 3,944

Note 10 - Weighted-average Assu

Note 10 - Weighted-average Assumptions Used in Valuation of Stock Options (Details) - Employee Stock Option [Member]	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Expected dividend yield	0.00%	0.00%
Risk-free interest rate	1.20%	1.44%
Expected volatility	43.89%	38.29%
Expected life (in years)	4 years 328 days	4 years 321 days

Note 10 - Summary of Status of

Note 10 - Summary of Status of Restricted Stock Units (Details) - Restricted Stock Units (RSUs) [Member] $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2016USD ($)$ / sharesshares
Outstanding, beginning balance (in shares) | shares	1,154
Outstanding, beginning balance (in dollars per share) | $ / shares	$ 18.85
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period | shares	563
Granted (in dollars per share) | $ / shares	$ 13.94
Vesting of restricted stock units, net of shares withheld for taxes (in shares) | shares	(133)
Vesting of restricted stock units, net of shares withheld for taxes (in dollars per share) | $ / shares	$ 19.23
Shares withheld for taxes (in shares) | shares	(73)
Shares withheld for taxes (in dollars per share) | $ / shares	$ 19.23
Forfeitures (in shares) | shares	(22)
Forfeitures (in dollars per share) | $ / shares	$ 18.68
Outstanding, ending balance (in shares) | shares	1,489
Outstanding, ending balance (in dollars per share) | $ / shares	$ 16.92
Outstanding, ending balance | $	$ 21,366

Note 11 - Commitments and Con46

Note 11 - Commitments and Contingencies (Details Textual) - USD ($) $ in Thousands	Apr. 27, 2016	Jun. 09, 2014	Aug. 31, 2011	Mar. 31, 2016
Minimum [Member] | Subsidiaries [Member]
Loss Contingency, Damages Sought, Value			$ 7,000
Subsidiaries [Member] | Appeal Filed to Recover Attorney Fees and Costs [Member]
Loss Contingency, Damages Sought, Value				$ 2,400
Subsidiaries [Member] | Surety Bond [Member]
Surety Bond, Amount Required, Percent of Judgment				150.00%
Restricted Cash and Cash Equivalents				$ 2,200
Subsidiaries [Member]
Loss Contingency, Damages Awarded, Value		$ 1,380
Settled Litigation [Member] | Subsequent Event [Member] | TPL Services [Member] | Lawsuits with PCG [Member]
Litigation Settlement, Period Counterparty Will Not Develop Product	7 years