HMS (HMSY) 10-Q 6 Aug 18 2018 Q2 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	6 Months Ended
	Jun. 30, 2018	Aug. 03, 2018
Document Information [Line Items]
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)		83,463,382
Document Type	10-Q
Document Period End Date	Jun. 30, 2018
Document Fiscal Year Focus	2,018
Document Fiscal Period Focus	Q2
Amendment Flag	false

Consolidated Balance Sheets (Cu

Consolidated Balance Sheets (Current Period Unaudited) - USD ($) $ in Thousands	Jun. 30, 2018	Dec. 31, 2017
Current assets:
Cash and cash equivalents	$ 88,127	$ 83,313
Accounts receivable, net of allowance of $14,322 and $14,799, at June 30, 2018 and December 31, 2017, respectively	193,114	189,460
Prepaid expenses	16,526	16,589
Income tax receivable	7,216	1,892
Deferred financing costs, net	564	564
Other current assets	266	836
Total current assets	305,813	292,654
Property and equipment, net	93,369	98,581
Goodwill	487,617	487,617
Intangible assets, net	78,708	91,482
Deferred financing costs, net	1,955	2,237
Other assets	2,618	2,589
Total assets	970,080	975,160
Current liabilities:
Accounts payable, accrued expenses and other liabilities	56,687	61,900
Estimated liability for appeals	22,252	30,787
Total current liabilities	78,939	92,687
Long-term liabilities:
Revolving credit facility	240,000	240,000
Net deferred tax liabilities	18,089	21,989
Deferred rent	4,539	4,852
Other liabilities	9,874	9,403
Total long-term liabilities	272,502	276,244
Total liabilities	351,441	368,931
Commitments and contingencies
Shareholders' equity:
Preferred stock -- $0.01 par value; 5,000,000 shares authorized; none issued	0	0
Common stock -- $0.01 par value; 175,000,000 shares authorized; 97,051,108 shares issued and 83,387,914 shares outstanding at June 30, 2018; 96,536,251 shares issued and 83,256,858 shares outstanding at December 31, 2017	970	965
Capital in excess of par value	382,630	368,721
Retained earnings	370,615	366,164
Treasury stock, at cost: 13,663,194 shares at June 30, 2018 and 13,279,393 shares at December 31, 2017	(135,576)	(129,621)
Total shareholders' equity	618,639	606,229
Total liabilities and shareholders' equity	$ 970,080	$ 975,160

Consolidated Balance Sheets (C3

Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - USD ($) $ in Thousands	Jun. 30, 2018	Dec. 31, 2017
Accounts receivable, allowance for doubtful accounts	$ 14,322	$ 14,799
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)	97,051,108	96,536,251
Common stock, shares outstanding (in shares)	83,387,914	83,256,858
Treasury cost, shares (in shares)	13,663,194	13,279,393

Consolidated Statements of Inco

Consolidated Statements of Income (Unaudited) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Revenue	$ 146,791	$ 133,313	$ 288,216	$ 247,046
Cost of services:
Compensation	55,188	51,853	111,267	100,773
Information technology	14,240	11,281	26,503	21,064
Occupancy	4,014	4,230	8,397	7,777
Direct project expenses	10,908	10,101	20,991	20,544
Other operating expenses	7,051	6,562	13,616	13,765
Amortization of acquisition related software and intangible assets	9,621	7,372	17,753	13,658
Total cost of services	101,022	91,399	198,527	177,581
Selling, general and administrative expenses	26,532	27,553	58,530	51,161
Settlement expense	20,000		20,000
Total operating expenses	147,554	118,952	277,057	228,742
Operating (loss)/income	(763)	14,361	11,159	18,304
Interest expense	(3,034)	(2,339)	(5,682)	(4,625)
Interest income	188	33	308	188
(Loss)/income before income taxes	(3,609)	12,055	5,785	13,867
Income taxes	(242)	5,538	2,761	5,908
Net (loss)/income	$ (3,367)	$ 6,517	$ 3,024	$ 7,959
Basic income per common share:
Net (loss)/income per common share -- basic (in dollars per share)	$ (0.04)	$ 0.08	$ 0.04	$ 0.10
Diluted income per common share:
Net (loss)/income per common share -- diluted (in dollars per share)	$ (0.04)	$ 0.08	$ 0.04	$ 0.09
Weighted average shares:
Basic (in shares)	83,231	83,921	83,222	83,708
Diluted (in shares)	83,231	85,826	84,837	85,534

Consolidated Statement of Share

Consolidated Statement of Shareholders' Equity (Unaudited) - 6 months ended Jun. 30, 2018 - USD ($) $ in Thousands	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Treasury Stock [Member]	Total
Balance (in shares) at Dec. 31, 2017	96,536,251			13,279,393
Balance at Dec. 31, 2017	$ 965	$ 368,721	$ 366,164	$ (129,621)	$ 606,229
Adoption of accounting standard (Note 1 and 3) (Accounting Standards Update 2014-09 [Member]) at Dec. 31, 2017			1,427		1,427
Net income			3,024		3,024
Stock-based compensation expense		14,208			14,208
Purchase of treasury stock (in shares)				383,801
Purchase of treasury stock				$ (5,955)	$ (5,955)
Exercise of stock options (in shares)	151,034				151,034
Exercise of stock options	$ 2	2,388			$ 2,390
Vesting of restricted stock units, net of shares withheld for employee tax (in shares)	363,823
Vesting of restricted stock units, net of shares withheld for employee tax	$ 3	(2,687)			(2,684)
Balance (in shares) at Jun. 30, 2018	97,051,108			13,663,194
Balance at Jun. 30, 2018	$ 970	$ 382,630	$ 370,615	$ (135,576)	$ 618,639

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($)	6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017
Operating activities:
Net income	$ 3,024,000	$ 7,959,000
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization of property, equipment and software	16,758,000	12,927,000
Amortization of intangible assets	12,774,000	9,740,000
Amortization of deferred financing costs	282,000	1,042,000
Stock-based compensation expense	14,208,000	9,380,000
Deferred income taxes	(3,900,000)	1,265,000
Change in fair value of contingent consideration		500,000
Release of estimated liability for appeals	(8,436,000)
Changes in operating assets and liabilities:
Accounts receivable	(3,654,000)	(9,039,000)
Prepaid expenses	63,000	149,000
Other current assets	570,000	526,000
Other assets	(29,000)	149,000
Income taxes receivable / (payable)	(5,324,000)	(6,180,000)
Accounts payable, accrued expenses and other liabilities	(2,546,000)	(8,196,000)
Estimated liability for appeals	(99,000)	518,000
Net cash provided by operating activities	23,691,000	20,740,000
Investing activities:
Acquisition of a business, net of cash acquired		(171,174,000)
Purchases of property and equipment	(2,455,000)	(8,881,000)
Investment in capitalized software	(10,173,000)	(6,626,000)
Net cash used in investing activities	(12,628,000)	(186,681,000)
Financing activities:
Proceeds from exercise of stock options	2,390,000	1,986,000
Payments of tax withholdings on behalf of employees for net-share settlement for stock-based compensation	(2,684,000)	(2,874,000)
Payments on capital lease obligations		(5,000)
Proceeds from credit facility		42,204,000
Purchases of treasury stock	(5,955,000)
Net cash (used in)/provided by financing activities	(6,249,000)	41,311,000
Net increase (decrease) in cash and cash equivalents	4,814,000	(124,630,000)
Cash and Cash Equivalents
Cash and cash equivalents at beginning of year	83,313,000	175,999,000
Cash and cash equivalents at end of period	88,127,000	51,369,000
Supplemental disclosure of cash flow information:
Cash paid for income taxes	11,472,000	10,656,000
Cash paid for interest	4,916,000	3,451,000
Supplemental disclosure of non-cash activities:
Change in balance of accrued property and equipment purchases	$ 1,082,000	$ (1,313,000)

Note 1 - Business and Summary o

Note 1 - Business and Summary of Significant Accounting Policies	6 Months Ended
	Jun. 30, 2018
Notes to Financial Statements
Organization, Consolidation, Basis of Presentation, Business Description and Accounting Policies [Text Block]	1. Business and Summary of Significant Accounting Policies (a) Business HMS is a leading provider of cost containment solutions in the U.S. healthcare marketplace. We use innovative technology, extensive data services and powerful analytics to deliver coordination of benefits, payment integrity and care management and consumer engagement solutions to help healthcare payers improve financial performance and clinical outcomes. We provide coordination of benefits services to government and commercial healthcare payers and sponsors to ensure that the responsible party pays healthcare claims. Our payment integrity services ensure healthcare claims billed are accurate and appropriate, and our care management and consumer engagement technology helps risk-bearing organizations to better engage with and manage the care delivered to their members. Together these various services help customers recover erroneously paid amounts from liable third one The accompanying consolidated financial statements and notes are unaudited. Accordingly, they do not not may December 31, 2017 2017 10 December 31, 2017 not 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, fixed assets, accrued expenses, 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. (b) Summary of Significant Accounting Policies There have been no 2017 10 Recently Adopted Accounting Pronouncements In May 2014, 2014 09, Revenue from Contracts with Customers 606 2014 09” 2014 09 January 1, 2018 not 2014 09 not In August 2016, No. 2016 15, Statements of Cash Flows (Topic 230 2016 15” . 2016 15 December 15, 2017, January 1, 2018. not In January 2017, No. 2017 01, Business Combinations (Topic 805 2017 01” 2017 01 December 15, 2017, January 1, 2018. not In May 2017, No. 2017 09, Compensation – Stock Compensation (Topic 718 2017 09” 2017 09 not 1 2 3 2017 09 December 15, 2017, January 1, 2018. not Recently Issued Accounting Pronouncements In February 2016, No. 2016 02, Leases (Topic 842 2016 02” 2016 02 2016 02 December 15, 2018 not third 2018 fourth 2018. In January 2017, No. 2017 04, Goodwill and Other (Topic 350 2017 04” 2 2 1 2 not December 15, 2019. January 1, 2017. not In June 2018, No. 2018 07, Compensation – Stock Compensation (Topic 718 2018 07” 2018 07 2018 07 December 15, 2018, not

Note 2 - Fair Value of Financia

Note 2 - Fair Value of Financial Instruments	6 Months Ended
	Jun. 30, 2018
Notes to Financial Statements
Fair Value Measurement and Measurement Inputs, Recurring and Nonrecurring [Text Block]	2. Fair Value of Financial Instruments Financial instruments (principally cash and cash equivalents, accounts receivable, accounts payable and accrued expenses) are carried at cost, which approximates fair value due to the short-term maturity of these instruments. The Company’s long-term credit facility is carried at cost, which, due to the variable interest rate associated with the revolving credit facility, approximates its fair value. The Company has no 1 2 no 1 2 June 30, 2018 $35,000 3 December 31, 2017.

Note 3 - Revenue Recognition

Note 3 - Revenue Recognition	6 Months Ended
	Jun. 30, 2018
Notes to Financial Statements
Revenue from Contract with Customer [Text Block]	3. Revenue Recognition The Company’s revenue disaggregated by product for the three six June 30 (in thousands) Three Months Ended June 30 Six Months Ended June 30 2018 2017 2018 2017 Coordination of benefits $ 100,754 $ 98,454 $ 192,507 $ 186,946 Analytical services 46,037 34,859 95,709 60,100 Total $ 146,791 $ 133,313 $ 288,216 $ 247,046 Coordination of benefits Coordination of benefits revenue is derived from contracts with state governments and Medicaid managed care plans that typically span 3 5 third not not Analytical services The Company’s analytical services revenue consists mostly of payment integrity services but also care management and consumer engagement services. Payment integrity services revenue is derived from contracts with federal and state governments, commercial health plans and other at-risk entities that can span several years with the option to renew. Types of service contracts could include: (a) services designed to ensure that healthcare payments are accurate and appropriate; and (b) the identification of over/(under)payments or inaccurate charges based on a review of medical records. Most of these types of service contracts contain multiple promises, all of which are not not Care management and consumer engagement services revenue is derived from contracts with health plans and other risk-bearing entities that can span several years with the option to renew. Types of service contracts could include: (a) programs designed to improve member engagement; and (b) outreach services designed to improve clinical outcomes. Most of these types of service contracts contain multiple promises, all of which are not 1 2 606, December 31, 2017, $1.4 January 1, 2018 606. $5.4 $6.4 June 30, 2018 December 31, 2017, 30, 45, 60 Contract modifications are routine in nature and often done to account for changes in the contract specifications or requirements. In most instances, contract modifications are for services that are not

Note 4 - Accounts Receivable an

Note 4 - Accounts Receivable and Accounts Receivable Allowance	6 Months Ended
	Jun. 30, 2018
Notes to Financial Statements
Accounts Receivable and Allowance for Doubtful Accounts [Text Block]	4. Accounts Receivable and Accounts Receivable Allowance The Company’s accounts receivable, net, consisted of the following (in thousands) June 30, 2018 December 31, 2017 Accounts receivable $ 207,436 $204,259 Allowance (14,322 ) (14,799) Accounts receivable, net $ 193,114 $189,460 We record an accounts receivable allowance, based on historical patterns of billing adjustments, length of operating and collection cycle and customer negotiations, behaviors and payment patterns. Changes in these estimates are recorded to revenue in the period of change. A summary of the activity in the accounts receivable allowance was as follows (in thousands) June 30, 2018 December 31, 2017 Balance--beginning of period $ 14,799 $ 10,772 Provision 10,332 20,233 Charge-offs (10,809 ) (16,206 ) Balance--end of period $ 14,322 $ 14,799

Note 5 - Acquisitions

Note 5 - Acquisitions	6 Months Ended
	Jun. 30, 2018
Notes to Financial Statements
Business Combination Disclosure [Text Block]	5. Acquisition On April 17, 2017, 100% $171.6 75% 25% The allocation of the purchase price to the fair value of the assets acquired and the liabilities assumed as of April 17, 2017, in thousands Cash and cash equivalents $ 435 Accounts receivable 8,902 Prepaid expenses 1,427 Property and equipment 1,146 Intangible assets 76,240 Goodwill 107,754 Other assets 63 Accounts payable (2,620 ) Deferred tax liability (19,681 ) Other liabilities (2,057 ) Total purchase price $ 171,609 The purchase price allocated to the intangibles acquired was as follows ( in thousands Useful Life Customer relationships 15 years $ 56,200 Intellectual property 6 years 19,600 Trade name 1.5 years 310 Restrictive covenants 1 year 130 Fair value of intangibles acquired $ 76,240 Acquisition costs recorded in the second 2017 in thousands): Other operating expenses - consulting fees $ 3,515 Other operating expenses - legal fees 832 Other operating expenses - transaction costs 185 Acquisition-related costs $ 4,532 The financial results of Eliza have been included in the Company’s consolidated financial statements since the date of acquisition.

Note 6 - Intangible Assets and

Note 6 - Intangible Assets and Goodwill	6 Months Ended
	Jun. 30, 2018
Notes to Financial Statements
Goodwill and Intangible Assets Disclosure [Text Block]	6. Intangible Assets and Goodwill Intangible assets consisted of the following ( in thousands, except for weighted average amortization period Gross Carrying Amount Accumulated Amortization Net Carrying Amount Weighted Average Amortization Period June 30, 2018 Customer relationships $ 156,790 $ (96,249 ) $ 60,541 11.8 years Trade names 16,246 (15,097 ) 1,149 0.5 years Intellectual property 21,700 (4,733 ) 16,967 4.5 years Restrictive covenants 263 (212 ) 51 1.1 years Total $ 194,999 $ (116,291 ) $ 78,708 Gross Carrying Amount Accumulated Net Carrying Amount Weighted Average Amortization Period December 31, 2017 Customer relationships $ 159,290 $ (89,106 ) $ 70,184 11.3 years Trade names 16,246 (13,916 ) 2,330 1 year Intellectual property 21,700 (2,874 ) 18,826 5.2 years Restrictive covenants 263 (121 ) 142 1.3 years Total $ 197,499 $ (106,017 ) $ 91,482 Amortization expense of intangible assets is expected to approximate the following (in thousands): Year ending December 31, 2018 $ 11,579 2019 9,183 2020 7,664 2021 7,197 2022 7,197 Thereafter 35,888 Total $ 78,708 For the three June 30, 2018 2017, $6.7 $4.5 six June 30, 2018 2017, $12.8 $9.7 The Company assesses goodwill for impairment on an annual basis as of June 30th not June 30, 2018 first three 3 no two not not may There were no December 31, 2017, 2016 2015. no six June 30, 2018.

Note 7 - Accounts Payable, Accr

Note 7 - Accounts Payable, Accrued Expenses and Other Liabilities	6 Months Ended
	Jun. 30, 2018
Notes to Financial Statements
Accounts Payable, Accrued Liabilities, and Other Liabilities Disclosure, Current [Text Block]	7. Accounts Payable, Accrued Expenses and Other Liabilities Accounts payable, accrued expenses and other liabilities consisted of the following (in thousands) June 30, 2018 December 31, 2017 Accounts payable, trade $ 10,741 $ 19,330 Accrued compensation and other 26,448 24,072 Accrued operating expenses 19,498 18,498 Total accounts payable, accrued expenses and other liabilities $ 56,687 $ 61,900

Note 8 - Income Taxes

Note 8 - Income Taxes	6 Months Ended
	Jun. 30, 2018
Notes to Financial Statements
Income Tax Disclosure [Text Block]	8. Income Taxes The Company’s effective tax rate increased to 47.7% six June 30, 2018 42.6% six June 30, 2017. six June 30, 2018 13, six June 30, 2018, 13, The effective tax rate for the six June 30, 2018 August 6, 2018. nine may November 2, 2017. 2017 fourth 2018. Included in Other Liabilities on the Consolidated Balance Sheets, are the total amount of unrecognized tax benefits of approximately $8.7 $8.2 June 30, 2018 December 31, 2017, $0.9 $0.6 June 30, 2018 December 31, 2017, six June 30, 2018 2017 $0.3 may $1.9 twelve HMS files income tax returns with the U.S. Federal government and various state and local jurisdictions. HMS is no 2012. 2013 2014 no

Note 9 - Estimated Liability fo

Note 9 - Estimated Liability for Appeals	6 Months Ended
	Jun. 30, 2018
Notes to Financial Statements
Estimated Liability and Allowance for Appeals [Text Block]	9. Estimated Liability For Appeals Under the Company’s contracts with certain commercial health plan customers and its Medicare RAC contracts with CMS (included within the Company’s analytical services product revenue), providers have the right to appeal HMS claim findings and to pursue additional appeals if the initial appeal is found in favor of HMS’s customer. The appeal process established under the Medicare RAC contract with CMS includes five may The Company’s original Medicare RAC contract with CMS expired on January 31, 2018. $8.4 first 2018. The total estimated liability for appeals balance of $22.3 $30.8 June 30, 2018 December 31, 2017, $19.4 $19.3 $0.0 $8.5 $2.9 $3.2 A summary of the activity in the estimated liability for appeals related to the Company’s original Medicare RAC contract was as follows (in thousands) June 30, 2018 Balance--beginning of period $ 8,544 Provision - Appeals found in providers favor (108 ) Release of liability (8,436 ) Balance--end of period $ -

Note 10 - Credit Agreement

Note 10 - Credit Agreement	6 Months Ended
	Jun. 30, 2018
Notes to Financial Statements
Debt Disclosure [Text Block]	10. Credit Agreement In December 2017, $500 five December 2022 ( $50 $25 may one not $120 100% first not 3.00:1.00, As of June 30, 2018 December 31, 2017, $240.0 No six June 30, 2018. Borrowings under the Amended Revolving Facility bear interest at a rate equal to, at the Company’s election (except with respect to swingline borrowings, which will accrue interest based only at the base rate), either: ▪ a base rate determined by reference to the greatest of (a) the prime or base commercial lending rate of the administrative agent as in effect on the relevant date, (b) the federal funds effective rate plus 0.50% one 1.00%, plus 0.50% 1.00% ▪ an adjusted LIBO Rate, equal to the LIBO Rate for the applicable interest period multiplied by the statutory reserve rate (equal to ( x one one plus 1.50% 2.00% In addition to paying interest on the outstanding principal, the Company is required to pay unused commitment fees on the Amended Revolving Facility during the term of the Credit Agreement ranging from 0.375% 0.250% 0.125% The Amended Revolving Facility is secured, subject to certain customary carve-outs and exceptions, by a first two 3:00:1:00, 4.75:1.00 December 2019 4.25:1.00 January 2020. 5.25:1.00 four June 30, 2018, Interest expense and the commitment fees on the unused portion of the Company’s revolving credit facility were as follows ( in thousands Three Months Ended June 30, Six Months Ended June 30, 2018 2017 2018 2017 Interest expense $ 2,627 $ 1,469 $ 4,697 $ 2,843 Commitment fees 239 333 477 711 As of June 30, 2018 December 31, 2017, $2.5 $2.8 six June 30, 2018 2017, $0.3 $1.0 Although HMS expects that operating cash flows will continue to be a primary source of liquidity for the Company’s operating needs, the Amended Revolving Facility may not

Note 11 - Earnings Per Share

Note 11 - Earnings Per Share	6 Months Ended
	Jun. 30, 2018
Notes to Financial Statements
Earnings Per Share [Text Block]	11. Earnings Per Share 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 June 30, Six Months Ended June 30, 2018 2017 2018 2017 Net income $ (3,367 ) $ 6,517 $ 3,024 $ 7,959 Weighted average common shares outstanding-basic 83,231 83,921 83,222 83,708 Plus: net effect of dilutive stock options and restricted stock units - 1,905 1,615 1,826 Weighted average common shares outstanding-diluted 83,231 85,826 84,837 85,534 Net (loss)/income per common share-basic $ (0.04 ) $ 0.08 $ 0.04 $ 0.10 Net (loss)/income per common share-diluted $ (0.04 ) $ 0.08 $ 0.04 $ 0.09 For the three June 30, 2018, 2,552,862 626,341 three June 30, 2017, 1,804,272 51,836 not For the six June 30, 2018 2017, 2,738,783 1,888,257 not six June 30, 2018 2017, 106,501 63,247 not

Note 12 - Stock-based Compensat

Note 12 - Stock-based Compensation	6 Months Ended
	Jun. 30, 2018
Notes to Financial Statements
Disclosure of Compensation Related Costs, Share-based Payments [Text Block]	12. Stock-Based Compensation (a) Stock-Based Compensation Expense 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 June 30, Six Months Ended June 30, 2018 2017 2018 2017 Cost of services-compensation $ 1,673 $ 1,462 $ 4,236 $ 3,503 Selling, general and administrative 3,041 2,532 9,972 5,877 Total $ 4,714 $ 3,994 $ 14,208 $ 9,380 (b) Stock Options Stock-based compensation expense related to stock options was approximately $2.1 $1.7 three June 30, 2018 2017, $6.1 $3.9 six June 30, 2018 2017, Presented below is a summary of stock option activity for the six June 30, 2018 ( in thousands except for weighted average exercise price and weighted average remaining contractual terms Number of Options Weighted Average Exercise Price Weighted Average Remaining Contractual Terms Aggregate Intrinsic Value Outstanding balance at December 31, 2017 5,554 $ 17.35 Granted 1,010 19.58 Exercised (151 ) 15.81 Forfeitures (26 ) 16.43 Expired (27 ) 22.14 Outstanding balance at June 30, 2018 6,360 17.78 5.37 26,785 Expected to vest at June 30, 2018 1,633 17.68 8.00 6,449 Exercisable at June 30, 2018 3,877 $ 17.87 3.72 16,929 During the three June 30, 2018 2017, 87,230 132,128 $2.2 $2.0 three June 30, 2018 2017 $0.8 $0.6 six June 30, 2018 2017, 151,034 132,805 $2.4 $2.0 six June 30, 2018 2017 $0.8 $0.6 As of June 30, 2018, $9.6 2.3 The weighted-average grant date fair value per share of the stock options granted during the six June 30, 2018 2017 $7.52 $7.73, Six Months Ended June 30, 2018 2017 Expected dividend yield 0% 0% Risk-free interest rate 2.68% 1.74% Expected volatility 42.43% 44.23% Expected life (years) 6.00 5.00 The total tax benefits recognized on stock-based compensation for the three six June 30, 2018 2017 $2.5 $3.6 (c) Restricted Stock Units Stock-based compensation expense related to restricted stock units was approximately $2.6 $2.2 three June 30, 2018 2017, $8.1 $5.5 six June 30, 2018 2017, Presented below is a summary of restricted stock units activity for the six June 30, 2018 (in thousands, except for weighted average grant date fair value per unit): Number of Units Weighted Average Grant Date Fair Value per Unit Outstanding balance at December 31, 2017 1,346 $ 17.65 Granted 761 16.72 Vesting of restricted stock units, net of units withheld for taxes (364 ) 16.93 Units withheld for taxes (161 ) 16.93 Forfeitures (26 ) 16.89 Outstanding balance at June 30, 2018 1,556 $ 19.98 For the three June 30, 2018 2017, 62,259 536,023 $0.9 $10.2 six June 30, 2018 2017, 761,083 539,657 $12.7 $10.3 As of June 30, 2018, 1,330,734 $13.9 1.38

Note 13 - Commitments and Conti

Note 13 - Commitments and Contingencies	6 Months Ended
	Jun. 30, 2018
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	13. Commitments and Contingencies In July 2012, second two one June 2016, July 2017, one November 3, 2017, $60 March 14, 2018, June 27, 2018, $20 July 5, 2018, In February 2018, March 2018 not From time to time, HMS may not may may may 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 not

Note 14 - Subsequent Events

Note 14 - Subsequent Events	6 Months Ended
	Jun. 30, 2018
Notes to Financial Statements
Subsequent Events [Text Block]	14. Subsequent Events In connection with the preparation of these unaudited Consolidated Financial Statements, an evaluation of subsequent events was performed through the date of filing and there were no

Significant Accounting Policies

Significant Accounting Policies (Policies)	6 Months Ended
	Jun. 30, 2018
Accounting Policies [Abstract]
New Accounting Pronouncements, Policy [Policy Text Block]	(b) Summary of Significant Accounting Policies There have been no 2017 10 Recently Adopted Accounting Pronouncements In May 2014, 2014 09, Revenue from Contracts with Customers 606 2014 09” 2014 09 January 1, 2018 not 2014 09 not In August 2016, No. 2016 15, Statements of Cash Flows (Topic 230 2016 15” . 2016 15 December 15, 2017, January 1, 2018. not In January 2017, No. 2017 01, Business Combinations (Topic 805 2017 01” 2017 01 December 15, 2017, January 1, 2018. not In May 2017, No. 2017 09, Compensation – Stock Compensation (Topic 718 2017 09” 2017 09 not 1 2 3 2017 09 December 15, 2017, January 1, 2018. not Recently Issued Accounting Pronouncements In February 2016, No. 2016 02, Leases (Topic 842 2016 02” 2016 02 2016 02 December 15, 2018 not third 2018 fourth 2018. In January 2017, No. 2017 04, Goodwill and Other (Topic 350 2017 04” 2 2 1 2 not December 15, 2019. January 1, 2017. not In June 2018, No. 2018 07, Compensation – Stock Compensation (Topic 718 2018 07” 2018 07 2018 07 December 15, 2018, not

Note 3 - Revenue Recognition (T

Note 3 - Revenue Recognition (Tables)	6 Months Ended
	Jun. 30, 2018
Notes Tables
Disaggregation of Revenue [Table Text Block]	Three Months Ended June 30 Six Months Ended June 30 2018 2017 2018 2017 Coordination of benefits $ 100,754 $ 98,454 $ 192,507 $ 186,946 Analytical services 46,037 34,859 95,709 60,100 Total $ 146,791 $ 133,313 $ 288,216 $ 247,046

Note 4 - Accounts Receivable 23

Note 4 - Accounts Receivable and Accounts Receivable Allowance (Tables)	6 Months Ended
	Jun. 30, 2018
Notes Tables
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]	June 30, 2018 December 31, 2017 Accounts receivable $ 207,436 $204,259 Allowance (14,322 ) (14,799) Accounts receivable, net $ 193,114 $189,460
Movement in Valuation Allowances and Reserves Roll Forward [Table Text Block]	June 30, 2018 December 31, 2017 Balance--beginning of period $ 14,799 $ 10,772 Provision 10,332 20,233 Charge-offs (10,809 ) (16,206 ) Balance--end of period $ 14,322 $ 14,799

Note 5 - Acquisitions (Tables)

Note 5 - Acquisitions (Tables)	6 Months Ended
	Jun. 30, 2018
Notes Tables
Schedule of Business Acquisitions, by Acquisition [Table Text Block]	Cash and cash equivalents $ 435 Accounts receivable 8,902 Prepaid expenses 1,427 Property and equipment 1,146 Intangible assets 76,240 Goodwill 107,754 Other assets 63 Accounts payable (2,620 ) Deferred tax liability (19,681 ) Other liabilities (2,057 ) Total purchase price $ 171,609
Schedule of Acquired Finite-Lived Intangible Assets by Major Class [Table Text Block]	Useful Life Customer relationships 15 years $ 56,200 Intellectual property 6 years 19,600 Trade name 1.5 years 310 Restrictive covenants 1 year 130 Fair value of intangibles acquired $ 76,240
Business Combination, Separately Recognized Transactions [Table Text Block]	Other operating expenses - consulting fees $ 3,515 Other operating expenses - legal fees 832 Other operating expenses - transaction costs 185 Acquisition-related costs $ 4,532

Note 6 - Intangible Assets an25

Note 6 - Intangible Assets and Goodwill (Tables)	6 Months Ended
	Jun. 30, 2018
Notes Tables
Schedule of Finite-Lived Intangible Assets [Table Text Block]	Gross Carrying Amount Accumulated Amortization Net Carrying Amount Weighted Average Amortization Period June 30, 2018 Customer relationships $ 156,790 $ (96,249 ) $ 60,541 11.8 years Trade names 16,246 (15,097 ) 1,149 0.5 years Intellectual property 21,700 (4,733 ) 16,967 4.5 years Restrictive covenants 263 (212 ) 51 1.1 years Total $ 194,999 $ (116,291 ) $ 78,708 Gross Carrying Amount Accumulated Net Carrying Amount Weighted Average Amortization Period December 31, 2017 Customer relationships $ 159,290 $ (89,106 ) $ 70,184 11.3 years Trade names 16,246 (13,916 ) 2,330 1 year Intellectual property 21,700 (2,874 ) 18,826 5.2 years Restrictive covenants 263 (121 ) 142 1.3 years Total $ 197,499 $ (106,017 ) $ 91,482
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]	Year ending December 31, 2018 $ 11,579 2019 9,183 2020 7,664 2021 7,197 2022 7,197 Thereafter 35,888 Total $ 78,708

Note 7 - Accounts Payable, Ac26

Note 7 - Accounts Payable, Accrued Expenses and Other Liabilities (Tables)	6 Months Ended
	Jun. 30, 2018
Notes Tables
Schedule of Accounts Payable and Accrued Liabilities [Table Text Block]	June 30, 2018 December 31, 2017 Accounts payable, trade $ 10,741 $ 19,330 Accrued compensation and other 26,448 24,072 Accrued operating expenses 19,498 18,498 Total accounts payable, accrued expenses and other liabilities $ 56,687 $ 61,900

Note 9 - Estimated Liability 27

Note 9 - Estimated Liability for Appeals (Tables)	6 Months Ended
	Jun. 30, 2018
Notes Tables
Valuation and Qualifying Accounts Disclosure [Table Text Block]	June 30, 2018 Balance--beginning of period $ 8,544 Provision - Appeals found in providers favor (108 ) Release of liability (8,436 ) Balance--end of period $ -

Note 10 - Credit Agreement (Tab

Note 10 - Credit Agreement (Tables)	6 Months Ended
	Jun. 30, 2018
Notes Tables
Schedule of Interest Expense and Commitment Fees on Debt Instrument [Table Text Block]	Three Months Ended June 30, Six Months Ended June 30, 2018 2017 2018 2017 Interest expense $ 2,627 $ 1,469 $ 4,697 $ 2,843 Commitment fees 239 333 477 711

Note 11 - Earnings Per Share (T

Note 11 - Earnings Per Share (Tables)	6 Months Ended
	Jun. 30, 2018
Notes Tables
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	Three Months Ended June 30, Six Months Ended June 30, 2018 2017 2018 2017 Net income $ (3,367 ) $ 6,517 $ 3,024 $ 7,959 Weighted average common shares outstanding-basic 83,231 83,921 83,222 83,708 Plus: net effect of dilutive stock options and restricted stock units - 1,905 1,615 1,826 Weighted average common shares outstanding-diluted 83,231 85,826 84,837 85,534 Net (loss)/income per common share-basic $ (0.04 ) $ 0.08 $ 0.04 $ 0.10 Net (loss)/income per common share-diluted $ (0.04 ) $ 0.08 $ 0.04 $ 0.09

Note 12 - Stock-based Compens30

Note 12 - Stock-based Compensation (Tables)	6 Months Ended
	Jun. 30, 2018
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 June 30, Six Months Ended June 30, 2018 2017 2018 2017 Cost of services-compensation $ 1,673 $ 1,462 $ 4,236 $ 3,503 Selling, general and administrative 3,041 2,532 9,972 5,877 Total $ 4,714 $ 3,994 $ 14,208 $ 9,380
Share-based Compensation, Stock Options, Activity [Table Text Block]	Number of Options Weighted Average Exercise Price Weighted Average Remaining Contractual Terms Aggregate Intrinsic Value Outstanding balance at December 31, 2017 5,554 $ 17.35 Granted 1,010 19.58 Exercised (151 ) 15.81 Forfeitures (26 ) 16.43 Expired (27 ) 22.14 Outstanding balance at June 30, 2018 6,360 17.78 5.37 26,785 Expected to vest at June 30, 2018 1,633 17.68 8.00 6,449 Exercisable at June 30, 2018 3,877 $ 17.87 3.72 16,929
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]	Six Months Ended June 30, 2018 2017 Expected dividend yield 0% 0% Risk-free interest rate 2.68% 1.74% Expected volatility 42.43% 44.23% Expected life (years) 6.00 5.00
Schedule of Share-based Compensation, Restricted Stock Units Award Activity [Table Text Block]	Number of Units Weighted Average Grant Date Fair Value per Unit Outstanding balance at December 31, 2017 1,346 $ 17.65 Granted 761 16.72 Vesting of restricted stock units, net of units withheld for taxes (364 ) 16.93 Units withheld for taxes (161 ) 16.93 Forfeitures (26 ) 16.89 Outstanding balance at June 30, 2018 1,556 $ 19.98

Note 1 - Business and Summary31

Note 1 - Business and Summary of Significant Accounting Policies (Details Textual)	Jun. 30, 2018
Number of Businesses	1

Note 2 - Fair Value of Financ32

Note 2 - Fair Value of Financial Instruments (Details Textual)	Jun. 30, 2018USD ($)
Other Liabilities [Member] | Fair Value, Inputs, Level 3 [Member]
Business Combination, Contingent Consideration, Liability, Total	$ 35,000

Note 3 - Revenue Recognition (D

Note 3 - Revenue Recognition (Details Textual) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2018	Jan. 01, 2018	Dec. 31, 2017
Retained Earnings (Accumulated Deficit), Ending Balance	$ 370,615		$ 366,164
Care Management and Consumer Engagement Services [Member] | Transferred over Time [Member] | Accounts payable, Accrued Expenses and Other liabilities [Member]
Revenue, Remaining Performance Obligation, Amount	$ 5,400		$ 6,400
Accounting Standards Update 2014-09 [Member]
Retained Earnings (Accumulated Deficit), Ending Balance		$ 1,400
Minimum [Member]
Contracts With Customers, Term	3 years
Maximum [Member]
Contracts With Customers, Term	5 years

Note 3 - Revenue Recognition -

Note 3 - Revenue Recognition - Revenues Disaggregated by Revenue Source (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Revenues	$ 146,791	$ 133,313	$ 288,216	$ 247,046
Coordination of Benefits [Member]
Revenues	100,754	98,454	192,507	186,946
Analytical Services [Member]
Revenues	$ 46,037	$ 34,859	$ 95,709	$ 60,100

Note 4 - Accounts Receivable 35

Note 4 - Accounts Receivable and Accounts Receivable Allowance - Accounts Receivable, Net (Details) - USD ($) $ in Thousands	Jun. 30, 2018	Dec. 31, 2017	Dec. 31, 2016
Accounts receivable	$ 207,436	$ 204,259
Allowance	(14,322)	(14,799)	$ (10,772)
Accounts receivable, net	$ 193,114	$ 189,460

Note 4 - Accounts Receivable 36

Note 4 - Accounts Receivable and Accounts Receivable Allowance - Activity in Allowance for Doubtful Accounts (Details) - USD ($) $ in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2018	Dec. 31, 2017
Balance--beginning of period	$ 14,799	$ 10,772
Provision	10,332	20,233
Charge-offs	(10,809)	(16,206)
Balance--end of period	$ 14,322	$ 14,799

Note 5 - Acquisitions (Details

Note 5 - Acquisitions (Details Textual) - Eliza Holding Corp [Member] $ in Millions	Apr. 17, 2017USD ($)
Business Acquisition, Percentage of Voting Interests Acquired	100.00%
Payments to Acquire Businesses, Gross	$ 171.6
Business Acquisition, Funding Source, Cash on Hand, Percentage	75.00%
Business Acquisition, Funding Source, Existing Credit Line, Percentage	25.00%

Note 5 - Acquisition - Prelimin

Note 5 - Acquisition - Preliminary Allocation of the Purchase Price (Details) - USD ($) $ in Thousands	Jun. 30, 2018	Dec. 31, 2017	Apr. 17, 2017
Goodwill	$ 487,617	$ 487,617
Eliza Holding Corp [Member]
Cash and cash equivalents			$ 435
Accounts receivable			8,902
Prepaid expenses			1,427
Property and equipment			1,146
Intangible assets			76,240
Goodwill			107,754
Other assets			63
Accounts payable			(2,620)
Deferred tax liability			(19,681)
Other liabilities			(2,057)
Total purchase price			$ 171,609

Note 5 - Acquisition - Prelim39

Note 5 - Acquisition - Preliminary Purchase Price Allocated to the Intangibles Acquired (Details) - Eliza Holding Corp [Member] $ in Thousands	Apr. 17, 2017USD ($)
Fair value of intangibles acquired	$ 76,240
Customer Relationships [Member]
Intangibles acquired, useful life (Year)	15 years
Fair value of intangibles acquired	$ 56,200
Intellectual Property [Member]
Intangibles acquired, useful life (Year)	6 years
Fair value of intangibles acquired	$ 19,600
Trade Names [Member]
Intangibles acquired, useful life (Year)	1 year 182 days
Fair value of intangibles acquired	$ 310
Restrictive Covenant [Member]
Intangibles acquired, useful life (Year)	1 year
Fair value of intangibles acquired	$ 130

Note 5 - Acquisition - Acquisit

Note 5 - Acquisition - Acquisition Costs (Details) - Cost of Services [Member] - Eliza Holding Corp [Member] $ in Thousands	Apr. 17, 2017USD ($)
Acquisition-related costs	$ 4,532
Other Operating Expenses, Consulting Fees [Member]
Acquisition-related costs	3,515
Other Operating Expenses, Legal Fees [Member]
Acquisition-related costs	832
Other Operating Expenses, Transaction Costs [Member]
Acquisition-related costs	$ 185

Note 6 - Intangible Assets an41

Note 6 - Intangible Assets and Goodwill (Details Textual) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Amortization of Intangible Assets, Total	$ 6,700	$ 4,500	$ 12,774	$ 9,740
Goodwill, Impairment Loss					$ 0	$ 0	$ 0
Goodwill, Period Increase (Decrease), Total			$ 0

Note 6 - Intangible Assets an42

Note 6 - Intangible Assets and Goodwill - Summary of Intangible Assets (Details) - USD ($) $ in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2018	Dec. 31, 2017
Gross Carrying Amount	$ 194,999	$ 197,499
Accumulated Amortization	(116,291)	(106,017)
Net Carrying Amount	78,708	91,482
Customer Relationships [Member]
Gross Carrying Amount	156,790	159,290
Accumulated Amortization	(96,249)	(89,106)
Net Carrying Amount	$ 60,541	$ 70,184
Useful life (Year)	11 years 292 days	11 years 109 days
Trade Names [Member]
Gross Carrying Amount	$ 16,246	$ 16,246
Accumulated Amortization	(15,097)	(13,916)
Net Carrying Amount	$ 1,149	$ 2,330
Useful life (Year)	182 days	1 year
Intellectual Property [Member]
Gross Carrying Amount	$ 21,700	$ 21,700
Accumulated Amortization	(4,733)	(2,874)
Net Carrying Amount	$ 16,967	$ 18,826
Useful life (Year)	4 years 182 days	5 years 73 days
Restrictive Covenant [Member]
Gross Carrying Amount	$ 263	$ 263
Accumulated Amortization	(212)	(121)
Net Carrying Amount	$ 51	$ 142
Useful life (Year)	1 year 36 days	1 year 109 days

Note 6 - Intangible Assets an43

Note 6 - Intangible Assets and Goodwill - Estimated Amortization Expense of Intangible Assets (Details) - USD ($) $ in Thousands	Jun. 30, 2018	Dec. 31, 2017
2,018	$ 11,579
2,019	9,183
2,020	7,664
2,021	7,197
2,022	7,197
Thereafter	35,888
Total	$ 78,708	$ 91,482

Note 7 - Accounts Payable, Ac44

Note 7 - Accounts Payable, Accrued Expenses and Other Liabilities - Summary of Accounts Payable, Accrued Expenses and Other Liabilities (Details) - USD ($) $ in Thousands	Jun. 30, 2018	Dec. 31, 2017
Accounts payable, trade	$ 10,741	$ 19,330
Accrued compensation and other	26,448	24,072
Accrued operating expenses	19,498	18,498
Total accounts payable, accrued expenses and other liabilities	$ 56,687	$ 61,900

Note 8 - Income Taxes (Details

Note 8 - Income Taxes (Details Textual) - USD ($) $ in Millions	6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Dec. 31, 2017
Effective Income Tax Rate Reconciliation, Percent, Total	47.70%	42.60%
Unrecognized Tax Benefits that Would Impact Effective Tax Rate	$ 8.7		$ 8.2
Unrecognized Tax Benefits, Income Tax Penalties and Interest Accrued, Total	0.9		$ 0.6
Unrecognized Tax Benefits, Income Tax Penalties and Interest Expense, Total	0.3
Decrease in Unrecognized Tax Benefits is Reasonably Possible	$ 1.9
Earliest Tax Year [Member] | Domestic Tax Authority [Member] | Internal Revenue Service (IRS) [Member]
Income Tax Examination, Year under Examination	2,013
Latest Tax Year [Member] | Domestic Tax Authority [Member] | Internal Revenue Service (IRS) [Member]
Income Tax Examination, Year under Examination	2,014

Note 9 - Estimated Liability 46

Note 9 - Estimated Liability for Appeals (Details Textual) - USD ($)	3 Months Ended	6 Months Ended
	Mar. 31, 2018	Jun. 30, 2018	Jun. 30, 2017	Dec. 31, 2017
Estimated Liability for Appeals Gain (Loss) Included in Earnings	$ 8,400,000	$ 8,436,000
Estimated Liability for Appeals		22,252,000		$ 30,787,000
Estimated Liability for Appeals, Amount Adjudicated		19,400,000		19,300,000
Estimated Liability for Appeals, Amount Probable of Being Returned		0		8,500,000
Estimated Liability for Appeals, Commercial Customers Claim Findings, Adjudicated in Favor of Providers		$ 2,900,000		$ 3,200,000

Note 9 - Estimated Liability 47

Note 9 - Estimated Liability for Appeals - Activity in Estimated Liability for Appeals (Details) - USD ($)	3 Months Ended	6 Months Ended
	Mar. 31, 2018	Jun. 30, 2018	Jun. 30, 2017
Release of liability	$ (8,400,000)	$ (8,436,000)
Estimated Liability for Appeals and Estimated Allowance for Appeals [Member]
Balance--beginning of period	$ 8,544,000	8,544,000
Provision
Appeals found in providers favor		(108,000)
Release of liability		(8,436,000)
Balance--end of period

Note 10 - Credit Agreement (Det

Note 10 - Credit Agreement (Details Textual) $ in Thousands	Dec. 19, 2017USD ($)	Jun. 30, 2018USD ($)	Jun. 30, 2017USD ($)	Dec. 31, 2017USD ($)	Dec. 18, 2017USD ($)
Amortization of Debt Issuance Costs		$ 282	$ 1,042
Credit Agreement [Member]
Line of Credit Facility, Maximum Borrowing Capacity					$ 500,000
Line of Credit Facility, Expiration Period	5 years
Debt Agreement, Maximum Borrowing Capacity	$ 120,000
Debt Agreement, Maximum Borrowing Capacity, Percent of Consolidated EBITDA	100.00%
Credit Agreement [Member] | Letter of Credit [Member]
Line of Credit Facility, Maximum Borrowing Capacity	$ 50,000
Line of Credit Facility, Unused Capacity, Commitment Fee Percentage	0.125%
Credit Agreement [Member] | Swingline Loans [Member]
Line of Credit Facility, Maximum Borrowing Capacity	$ 25,000
Credit Agreement [Member] | Revolving Credit Facility [Member]
Long-term Line of Credit, Total		240,000		$ 240,000
Repayments of Long-term Lines of Credit		0
Debt Instrument, Secured Leverage Ratio	5.25
Debt Issuance Costs, Net, Total		2,500		$ 2,800
Amortization of Debt Issuance Costs		$ 300	$ 1,000
Credit Agreement [Member] | Revolving Credit Facility [Member] | Federal Funds Effective Swap Rate [Member]
Debt Instrument, Basis Spread on Variable Rate	0.50%
Credit Agreement [Member] | Revolving Credit Facility [Member] | London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument, Basis Spread on Variable Rate	1.00%
Credit Agreement [Member] | Revolving Credit Facility [Member] | Minimum [Member]
Debt Instrument, Covenant, Interest Coverage Ratio	3
Line of Credit Facility, Unused Capacity, Commitment Fee Percentage	0.375%
Credit Agreement [Member] | Revolving Credit Facility [Member] | Minimum [Member] | London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument, Basis Spread on Variable Rate	0.50%
Credit Agreement [Member] | Revolving Credit Facility [Member] | Minimum [Member] | One-month LIBOR Rate [Member]
Debt Instrument, Basis Spread on Variable Rate	1.50%
Credit Agreement [Member] | Revolving Credit Facility [Member] | Maximum [Member]
Line of Credit Facility, Unused Capacity, Commitment Fee Percentage	0.25%
Debt Instrument, Secured Leverage Ratio	3
Credit Agreement [Member] | Revolving Credit Facility [Member] | Maximum [Member] | Through December 2019 [Member]
Debt Instrument, Secured Leverage Ratio	4.75
Credit Agreement [Member] | Revolving Credit Facility [Member] | Maximum [Member] | From and After January 2020 [Member]
Debt Instrument, Secured Leverage Ratio	4.25
Credit Agreement [Member] | Revolving Credit Facility [Member] | Maximum [Member] | London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument, Basis Spread on Variable Rate	1.00%
Credit Agreement [Member] | Revolving Credit Facility [Member] | Maximum [Member] | One-month LIBOR Rate [Member]
Debt Instrument, Basis Spread on Variable Rate	2.00%

Note 10 - Credit Agreement - Su

Note 10 - Credit Agreement - 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		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Interest expense	$ 2,627	$ 1,469	$ 4,697	$ 2,843
Commitment fees	$ 239	$ 333	$ 477	$ 711

Note 11 - Earnings Per Share (D

Note 11 - Earnings Per Share (Details Textual) - shares	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Employee Stock Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	2,552,862	1,804,272	2,738,783	1,888,257
Restricted Stock Units (RSUs) [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	626,341	51,836	106,501	63,247

Note 11 - Earnings Per Share -

Note 11 - Earnings Per Share - Summary of Basic and Diluted Earnings Per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Net income	$ (3,367)	$ 6,517	$ 3,024	$ 7,959
Basic (in shares)	83,231	83,921	83,222	83,708
Plus: net effect of dilutive stock options and restricted stock units (in shares)		1,905	1,615	1,826
Weighted average common shares outstanding-diluted (in shares)	83,231	85,826	84,837	85,534
Net (loss)/income per common share -- basic (in dollars per share)	$ (0.04)	$ 0.08	$ 0.04	$ 0.10
Net (loss)/income per common share -- diluted (in dollars per share)	$ (0.04)	$ 0.08	$ 0.04	$ 0.09

Note 12 - Stock-based Compens52

Note 12 - Stock-based Compensation (Details Textual) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Allocated Share-based Compensation Expense, Total	$ 4,714	$ 3,994	$ 14,208	$ 9,380
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period	87,230	132,128	151,034	132,805
Proceeds from Stock Options Exercised	$ 2,200	$ 2,000	$ 2,390	$ 1,986
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period, Intrinsic Value	800	600	800	$ 600
Employee Service Share-based Compensation, Nonvested Awards, Compensation Not yet Recognized, Stock Options	9,600		$ 9,600
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value			$ 7.52	$ 7.73
Income Tax Expense (Benefit), Total	(242)	5,538	$ 2,761	$ 5,908
Employee Stock Option [Member]
Allocated Share-based Compensation Expense, Total	2,100	1,700	$ 6,100	3,900
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition			2 years 109 days
Income Tax Expense (Benefit), Total			$ 2,500	3,600
Restricted Stock Units (RSUs) [Member]
Allocated Share-based Compensation Expense, Total	$ 2,600	$ 2,200	$ 8,100	$ 5,500
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition			1 year 138 days
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period	62,259	536,023	761,083	539,657
Stock Granted, Value, Share-based Compensation, Gross	$ 900	$ 10,200	$ 12,700	$ 10,300
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number, Ending Balance	1,330,734		1,330,734
Employee Service Share-based Compensation, Nonvested Awards, Compensation Not yet Recognized, Share-based Awards Other than Options	$ 13,900		$ 13,900

Note 12 - Stock-based Compens53

Note 12 - Stock-based Compensation - Summary of Stock-based Compensation Expense (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Allocated Share-based Compensation Expense	$ 4,714	$ 3,994	$ 14,208	$ 9,380
Cost of Sales [Member]
Allocated Share-based Compensation Expense	1,673	1,462	4,236	3,503
Selling, General and Administrative Expenses [Member]
Allocated Share-based Compensation Expense	$ 3,041	$ 2,532	$ 9,972	$ 5,877

Note 12 - Stock-based Compens54

Note 12 - Stock-based Compensation - Stock Option Activity (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Beginning Balance, Shares (in shares)			5,554,000
Beginning Balance, Weighted Average Exercise Price (in dollars per share)			$ 17.35
Granted, Shares (in shares)			1,010,000
Granted, Weighted Average Exercise Price (in dollars per share)			$ 19.58
Exercised, Shares (in shares)	(87,230)	(132,128)	(151,034)	(132,805)
Exercised, Weighted Average Exercise Price (in dollars per share)			$ 15.81
Forfeitures, Shares (in shares)			(26,000)
Forfeitures, Weighted Average Exercise Price (in dollars per share)			$ 16.43
Expired, Shares (in shares)			(27,000)
Expired, Weighted Average Exercise Price (in dollars per share)			$ 22.14
Ending Balance, Shares (in shares)	6,360,000		6,360,000
Ending Balance, Weighted Average Exercise Price (in dollars per share)	$ 17.78		$ 17.78
Ending Balance, Weighted Average Remaining Contractual Terms (Year)			5 years 135 days
Outstanding, Aggregate intrinsic value	$ 26,785		$ 26,785
Expected to Vest, Shares (in shares)	1,633,000		1,633,000
Expected to Vest, Weighted Average Exercise Price (in dollars per share)	$ 17.68		$ 17.68
Expected to Vest, Weighted Average Remaining Contractual Terms (Year)			8 years
Expected to Vest, Aggregate Intrinsic Value	$ 6,449		$ 6,449
Exercisable, Shares (in shares)	3,877,000		3,877,000
Exercisable, Weighted Average Exercise Price (in dollars per share)	$ 17.87		$ 17.87
Exercisable, Weighted Average Remaining Contractual Terms (Year)			3 years 262 days
Exercisable, Aggregate Intrinsic Value	$ 16,929		$ 16,929

Note 12 - Stock-based Compens55

Note 12 - Stock-based Compensation - Weighted Average Assumptions Used in Valuation of Stock Options (Details) - Employee Stock Option [Member] - Black Scholes Model [Member]	6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017
Expected dividend yield	0.00%	0.00%
Risk-free interest rate	2.68%	1.74%
Expected volatility	42.43%	44.23%
Expected life (Year)	6 years	5 years

Note 12 - Stock-based Compens56

Note 12 - Stock-based Compensation - Summary of Restricted Stock Units (Details) - Restricted Stock Units (RSUs) [Member] - $ / shares	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Beginning balance, shares (in shares)			1,346,000
Beginning balance, weighted average grant date fair value per unit (in dollars per share)			$ 17.65
Granted, shares (in shares)	62,259	536,023	761,083	539,657
Granted, weighted average grant date fair value per unit (in dollars per share)			$ 16.72
Vesting of restricted stock units, net of units withheld for taxes (in shares)			(364,000)
Vesting of restricted stock units, net of units withheld for taxes, weighted average grant date fair value per unit (in dollars per share)			$ 16.93
Units withheld for taxes (in shares)			(161,000)
Units withheld for taxes, weighted average grant date fair value per unit (in dollars per share)			$ 16.93
Forfeitures, shares (in shares)			(26,000)
Forfeitures, weighted average grant date fair value per unit (in dollars per share)			$ 16.89
Ending balance, shares (in shares)	1,556,000		1,556,000
Ending balance, weighted average grant date fair value per unit (in dollars per share)	$ 19.98		$ 19.98

Note 13 - Commitments and Con57

Note 13 - Commitments and Contingencies (Details Textual) - Dennis Demetre and Lori Lewis v. HMS Holdings Corp [Member] - USD ($) $ in Millions	Jun. 27, 2018	Nov. 03, 2017
Loss Contingency, Damages Awarded, Value		$ 60
Payments for Legal Settlements	$ 20