HMS (HMSY) 10-Q 10 May 19 2019 Q1 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	3 Months Ended
	Mar. 31, 2019	May 02, 2019
Document Information [Line Items]
Entity Registrant Name	HMS HOLDINGS CORP
Entity Central Index Key	0001196501
Trading Symbol	hmsy
Current Fiscal Year End Date	--12-31
Entity Filer Category	Large Accelerated Filer
Entity Current Reporting Status	Yes
Entity Emerging Growth Company	false
Entity Small Business	false
Entity Common Stock, Shares Outstanding (in shares)		87,095,920
Document Type	10-Q
Document Period End Date	Mar. 31, 2019
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	Q1
Amendment Flag	false

Consolidated Balance Sheets (Cu

Consolidated Balance Sheets (Current Period Unaudited) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
Current assets:
Cash and cash equivalents	$ 219,857	$ 178,946
Accounts receivable, net of allowance of $14,037 and $13,683, at March 31, 2019 and December 31, 2018, respectively	204,795	206,772
Prepaid expenses	22,097	19,970
Income tax receivable	17,628	18,817
Deferred financing costs, net	564	564
Other current assets	249	240
Total current assets	465,190	425,309
Property and equipment, net	90,294	94,435
Goodwill	487,617	487,617
Intangible assets, net	64,801	67,140
Operating lease right-of-use assets	20,110
Deferred financing costs, net	1,532	1,673
Other assets	3,110	2,344
Total assets	1,132,654	1,078,518
Current liabilities:
Accounts payable, accrued expenses and other liabilities	63,078	74,902
Estimated liability for appeals	24,043	21,723
Total current liabilities	87,121	96,625
Long-term liabilities:
Revolving credit facility	240,000	240,000
Operating lease liabilities	18,677
Net deferred tax liabilities	19,710	18,485
Other liabilities	6,758	10,012
Total long-term liabilities	285,145	268,497
Total liabilities	372,266	365,122
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; 100,745,077 shares issued and 87,081,712 shares outstanding at March 31, 2019; 98,924,501 shares issued and 85,261,664 shares outstanding at December 31, 2018;	1,007	989
Capital in excess of par value	453,080	425,748
Retained earnings	441,877	422,235
Treasury stock, at cost: 13,663,194 shares at March 31, 2019 and 13,663,194 shares at December 31, 2018	(135,576)	(135,576)
Total shareholders' equity	760,388	713,396
Total liabilities and shareholders' equity	$ 1,132,654	$ 1,078,518

Consolidated Balance Sheets (_2

Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
Accounts receivable, allowance for doubtful accounts	$ 14,037	$ 13,683
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)	100,745,077	98,924,501
Common stock, shares outstanding (in shares)	87,081,712	85,261,664
Treasury cost, shares (in shares)	13,663,194	13,663,194

Consolidated Statements of Inco

Consolidated Statements of Income (Unaudited) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Revenue	$ 147,953	$ 141,425
Cost of services:
Compensation	57,452	56,079
Direct project and other operating expenses	20,199	16,648
Information technology	13,105	12,263
Occupancy	4,079	4,383
Amortization of acquisition related software and intangible assets	4,166	8,132
Total cost of services	99,001	97,505
Selling, general and administrative expenses	29,246	31,998
Total operating expenses	128,247	129,503
Operating income	19,706	11,922
Interest expense	(2,849)	(2,648)
Interest income	1,114	120
Income before income taxes	17,971	9,394
Income taxes	(1,671)	3,003
Net Income	$ 19,642	$ 6,391
Basic income per common share:
Net income per common share -- basic (in dollars per share)	$ 0.23	$ 0.08
Diluted income per common share:
Net income per common share -- diluted (in dollars per share)	$ 0.22	$ 0.07
Weighted average shares:
Basic (in shares)	85,853	83,933
Diluted (in shares)	88,614	85,682

Consolidated Statement of Share

Consolidated Statement of Shareholders' Equity (Unaudited) - USD ($) $ in Thousands	Common Stock Including Additional Paid in Capital [Member]	Retained Earnings [Member]	Treasury Stock [Member]	Common Stock [Member]	Total
Balance at Dec. 31, 2017	$ 369,686	$ 366,164	$ (129,621)
Exercise of stock options	144
Stock-based compensation expense	9,494
Vesting of restricted stock units, net of shares withheld for employee tax	(2,587)
Balance at Mar. 31, 2018	376,737	373,982	(135,576)		$ 615,143
Net income		6,391			$ 6,391
Cumulative effect of accounting changes		1,427
Purchase of treasury stock			$ (5,955)
Balance, beginning of period (in shares) at Dec. 31, 2017			13,279,393	96,536,251
Exercise of stock options (in shares)				9,043	9,043
Vesting of restricted stock units, net of shares withheld for employee tax (in shares)				330,860
Balance, end of period (in shares) at Mar. 31, 2018			13,663,194	96,876,154
Purchase of treasury stock (in shares)			383,801
Balance at Dec. 31, 2018	426,737	422,235	$ (135,576)		$ 713,396
Exercise of stock options	23,139
Stock-based compensation expense	10,979
Vesting of restricted stock units, net of shares withheld for employee tax	(6,768)
Balance at Mar. 31, 2019	$ 454,087	441,877	(135,576)		760,388
Net income		19,642			$ 19,642
Cumulative effect of accounting changes
Purchase of treasury stock
Balance, beginning of period (in shares) at Dec. 31, 2018			13,663,194	98,924,501
Exercise of stock options (in shares)				1,443,685	1,443,685
Vesting of restricted stock units, net of shares withheld for employee tax (in shares)				376,891
Balance, end of period (in shares) at Mar. 31, 2019			13,663,194	100,745,077
Purchase of treasury stock (in shares)

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Operating activities:
Net income	$ 19,642	$ 6,391
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization of property, equipment and software	7,930	7,345
Amortization of intangible assets	2,339	6,121
Amortization of deferred financing costs	141	141
Stock-based compensation expense	10,979	9,494
Deferred income taxes	1,225	(777)
Noncash lease expense	1,196
Loss on disposal of assets		72
Release of estimated liability for appeals		(8,436)
Changes in operating assets and liabilities:
Accounts receivable	1,977	2,328
Prepaid expenses	(2,127)	2,539
Other current assets	(9)	469
Other assets	(766)	(25)
Income taxes receivable	1,189	2,919
Accounts payable, accrued expenses and other liabilities	(15,995)	(14,115)
Operating lease liabilities	(1,519)
Estimated liability for appeals	2,320	271
Net cash provided by operating activities	28,522	14,737
Investing activities:
Purchases of property and equipment	(369)	(791)
Investment in capitalized software	(3,621)	(4,963)
Net cash used in investing activities	(3,990)	(5,754)
Financing activities:
Proceeds from exercise of stock options	23,139	144
Payments of tax withholdings on behalf of employees for net-share settlements	(6,768)	(2,587)
Payments on capital lease obligations	8
Purchases of treasury stock		(5,955)
Net cash provided by/(used in) financing activities	16,379	(8,398)
Net increase in cash and cash equivalents	40,911	585
Cash and Cash Equivalents
Cash and cash equivalents at beginning of year	178,946	83,313
Cash and cash equivalents at end of period	219,857	83,898
Supplemental disclosure of cash flow information:
Cash paid for income taxes/(refunds received), net of refunds	(4,288)	626
Cash paid for interest	2,771	2,055
Supplemental disclosure of non-cash activities:
Change in balance of accrued property and equipment purchases	$ (201)	$ 881

Note 1 - Business and Summary o

Note 1 - Business and Summary of Significant Accounting Policies	3 Months Ended
	Mar. 31, 2019
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 The terms “HMS,” “Company,” “we,” “us,” and “our” refer to HMS Holdings Corp. and its consolidated subsidiaries unless the context clearly indicates otherwise. HMS is an industry-leading provider of cost containment solutions in the healthcare marketplace. We use healthcare data technology, analytics and engagement solutions, to deliver coordination of benefits, payment integrity, population risk analytics, and care management and consumer engagement solutions to help payers reduce costs, improve healthcare outcomes and enhance member experiences. We provide coordination of benefits services to government and commercial healthcare payers to ensure that the correct party pays the claim. Our payment integrity services promote accuracy by fighting fraud, waste and abuse, and our total population management solutions provide risk-bearing organizations with reliable intelligence across their member populations to identify risks and improve patient engagement and outcomes. Together these various services help move the healthcare system forward for our customers. We currently operate as one The Consolidated Financial Statements and accompanying Notes in this Form 10 not not may December 31, 2018, 10 December 31, 2018 ( “2018 10 December 31, 2018 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 2018 10 Recently Adopted Accounting Pronouncements In February 2016, No. 2016 02, Leases 842 2016 02” 2016 02 2016 02 No. 2018 01, Land Easement Practical Expedient for Transition to Topic 842; No. 2018 10, Codification Improvements to Topic 842, No. 2018 11, Targeted Improvements 12 2016 02 December 15, 2018 January 1, 2019, January 1, 2019. not not no not not $21.3 $26.3 not In June 2018, No. 2018 07, Compensation – Stock Compensation (Topic 718 2018 07” 2018 07 2018 07 December 15, 2018, January 1, 2019. not Recently Issued Accounting Pronouncements Not In June 2016, No. 2016 13, Financial Instruments – Credit Losses 2016 13” 2016 13 2016 13 not not 2016 13 December 15, 2019, not

Note 2 - Revenue Recognition

Note 2 - Revenue Recognition	3 Months Ended
	Mar. 31, 2019
Notes to Financial Statements
Revenue from Contract with Customer [Text Block]	2. Revenue Recognition The Company’s revenue disaggregated by solution for the three March 31, 2019 2018 (in thousands) Three Months Ended March 31, 2019 March 31, 2018 Coordination of Benefits $ 105,851 $ 91,752 Payment Integrity 27,726 38,641 Total Population Management 14,376 11,032 Total $ 147,953 $ 141,425 Coordination of benefits revenue is derived from contracts with state governments and Medicaid managed care plans that can span years with the option to renew. Types of service contracts could include: (a) the identification of erroneously paid claims; (b) the delivery of verified commercial insurance coverage information; (c) the identification of paid claims where another third not one three not Analytical services revenue consists of revenue for our payment integrity services and total population management solutions. Payment integrity services revenue is derived from contracts with federal and state governments, commercial health plans and other at-risk entities that can span 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 one three not Total population management revenue is derived from contracts with health plans and other risk-bearing entities that can span 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 one three 606, December 31, 2017, $1.1 January 1, 2018 606. 30, 45, 60 may In connection with Coordination of Benefits and certain Payment Integrity services, lockboxes and their associated bank accounts are setup to support recoveries and remittances. Generally, these bank accounts are for the benefit of the Company’s customers. Customer cash held in Company bank accounts for the benefit of the customer was approximately $5.4 March 31, 2019. The Company’s revenue disaggregated by market for the three March 31, 2019 2018 in thousands Three Months Ended March 31, 2019 March 31, 2018 Commercial $ 76,259 $ 71,785 State 61,742 54,620 Federal 9,952 15,020 Total $ 147,953 $ 141,425 A portion of the Company’s services are deferred and revenue is recognized at a later time. Deferred revenue was approximately $6.5 $5.6 March 31, 2019 December 31, 2018, $1.4 December 31, 2018 March 31, 2019. 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 one

Note 3 - Accounts Receivable an

Note 3 - Accounts Receivable and Accounts Receivable Allowance	3 Months Ended
	Mar. 31, 2019
Notes to Financial Statements
Accounts Receivable and Allowance for Doubtful Accounts [Text Block]	3. Accounts Receivable and Accounts Receivable Allowance The Company’s accounts receivable, net, consisted of the following (in thousands) March 31, December 31, Accounts receivable $ 218,832 $ 220,455 Allowance (14,037 ) (13,683 ) Accounts receivable, net $ 204,795 $ 206,772 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. The following is a summary of the activity in the accounts receivable allowance (in thousands) March 31, December 31, Balance--beginning of period $ 13,683 $ 14,799 Provision 5,411 20,453 Charge-offs (5,057 ) (21,569 ) Balance--end of period $ 14,037 $ 13,683

Note 4 - Intangible Assets and

Note 4 - Intangible Assets and Goodwill	3 Months Ended
	Mar. 31, 2019
Notes to Financial Statements
Goodwill and Intangible Assets Disclosure [Text Block]	4. Intangible Assets and Goodwill Intangible assets consisted of the following ( in thousands, except for weighted average amortization period Gross Carrying Amount Accumulated Net Carrying Amount Weighted Average Amortization Period in Years March 31, 2019 Customer relationships $ 68,290 $ (17,588 ) $ 50,702 12.7 Intellectual property 21,700 (7,638 ) 14,062 3.9 Trade names 136 (117 ) 19 0.4 Restrictive covenants 133 (115 ) 18 0.4 Total $ 90,259 $ (25,458 ) $ 64,801 Gross Carrying Amount Accumulated Net Carrying Amount Weighted Average Amortization Period in Years December 31, 2018 Customer relationships $ 156,790 $ (104,740 ) $ 52,050 12.8 Intellectual property 21,700 (6,670 ) 15,030 4.1 Trade names 16,246 (16,215 ) 31 0.7 Restrictive covenants 263 (234 ) 29 0.7 Total $ 194,999 $ (127,859 ) $ 67,140 Amortization expense of intangible assets is expected to approximate the following (in thousands): Year ending December 31, Amortization 2019 (excluding the three months ended March 31, 2019) $ 6,856 2020 7,664 2021 7,197 2022 7,197 2023 4,822 Thereafter 31,065 Total $ 64,801 For the three March 31, 2019 2018, $2.3 $6.1 There was no three March 31, 2019.

Note 5 - Accounts Payable, Accr

Note 5 - Accounts Payable, Accrued Expenses and Other Liabilities	3 Months Ended
	Mar. 31, 2019
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 consisted of the following (in thousands) March 31, December 31, Accounts payable, trade $ 12,325 $ 12,394 Accrued compensation and other 16,236 42,833 Accrued operating expenses 28,164 19,675 Current portion of lease liabilities 6,353 - Total accounts payable, accrued expenses and other liabilities $ 63,078 $ 74,902

Note 6 - Income Taxes

Note 6 - Income Taxes	3 Months Ended
	Mar. 31, 2019
Notes to Financial Statements
Income Tax Disclosure [Text Block]	6. Income Taxes The Company’s effective tax rate decreased to ( 9.3% three March 31, 2019 32.0% three March 31, 2018. three March 31, 2019 three March 31, 2019, Included in Other liabilities on the Consolidated Balance Sheets, are the total amount of unrecognized tax benefits of approximately $5.0 $4.8 March 31, 2019 December 31, 2018, $0.9 $0.7 March 31, 2019 December 31, 2018, three March 31, 2019 2018 $0.2 $0.2 may $1.8 twelve HMS files income tax returns with the U.S. Federal government and various state, territory, and local jurisdictions. HMS is no 2013.

Note 7 - Estimated Liability fo

Note 7 - Estimated Liability for Appeals	3 Months Ended
	Mar. 31, 2019
Notes to Financial Statements
Estimated Liability and Allowance for Appeals [Text Block]	7. Estimated Liability For Appeals Under the Company’s contracts with certain commercial health plan customers and its Medicare Recovery Audit Contractor (“RAC”) contracts with the Centers for Medicare & Medicaid Services (“CMS”) (included within the Company’s payment integrity services 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 contracts with CMS includes five The following roll-forward summarizes the activity in Estimated Liability for Appeals ( in thousands Original RAC 4 Commercial contracts Total Balance at December 31, 2018 $ 19,380 $ 20 $ 2,323 $ 21,723 Provision - 530 3,053 3,583 Appeals found in providers favor - (15 ) (1,248 ) (1,263 ) Balance at March 31, 2019 $ 19,380 $ 535 $ 4,128 $ 24,043 The Company’s original Medicare RAC contract with CMS expired on January 31, 2018. $8.4 first 2018. The Company continues to assess the remaining CMS liability for the original Medicare RAC contract to determine management’s best estimate of liability for any findings which have been previously adjudicated prior to the expiration of the contract. Any future changes or modifications to the Medicare RAC contracts or to the Company’s commercial customer contracts may

Note 8 - Credit Agreement

Note 8 - Credit Agreement	3 Months Ended
	Mar. 31, 2019
Notes to Financial Statements
Debt Disclosure [Text Block]	8. Credit Agreement In December 2017, $500 five December 2022 ( $50 $25 may one not $120 100% first not 3.00:1.00, As of March 31, 2019 December 31, 2018, $240.0 No three March 31, 2019. 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% $6.5 June 30, 2019. 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 March 31, 2019, 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 March 31, 2019 2018 Interest expense $ 2,526 $ 2,070 Commitment fees 156 239 As of March 31, 2019 December 31, 2018, $2.1 $2.2 three March 31, 2019 2018, $0.1 $0.1

Note 9 - Earnings Per Share

Note 9 - Earnings Per Share	3 Months Ended
	Mar. 31, 2019
Notes to Financial Statements
Earnings Per Share [Text Block]	9. 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 2019 2018 Net income $ 19,642 $ 6,391 Weighted average common shares outstanding-basic 85,853 83,933 Plus: net effect of dilutive stock options and restricted stock units 2,761 1,749 Weighted average common shares outstanding-diluted 88,614 85,682 Net income per common share-basic $ 0.23 $ 0.08 Net income per common share-diluted $ 0.22 $ 0.07 For the three March 31, 2019 2018, 215,353 3,118,939 not three March 31, 2019 2018, 120,516 58,743 not

Note 10 - Stock-based Compensat

Note 10 - Stock-based Compensation	3 Months Ended
	Mar. 31, 2019
Notes to Financial Statements
Share-based Payment Arrangement [Text Block]	10. 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 March 31, 2019 2018 Cost of services-compensation $ 4,124 $ 2,563 Selling, general and administrative 6,855 6,931 Total $ 10,979 $ 9,494 (b) Stock Options Stock-based compensation expense related to stock options was approximately $4.8 $4.0 three March 31, 2019 2018, Presented below is a summary of stock option activity for the three March 31, 2019 ( in thousands, except for weighted average exercise price and weighted average remaining contractual terms Number of Options Weighted Weighted Aggregate- Outstanding balance at December 31, 2018 4,402 $ 17.07 Granted 560 39.52 Exercised (1,443 ) 16.03 Forfeitures (134 ) 18.99 Expired - - Outstanding balance at March 31, 2019 3,385 $ 21.19 6.85 $ 33,767 Expected to vest at March 31, 2019 1,061 $ 27.50 9.14 $ 6,486 Exercisable at March 31, 2019 1,899 $ 16.67 5.14 $ 24,582 During the three March 31, 2019 2018, 1,443,685 9,043 $23.1 $0.1 three March 31, 2019 2018 $25.8 $0.01 As of March 31, 2019, $8.4 1.44 The weighted-average grant date fair value per share of the stock options granted during the three March 31, 2019 2018 $13.82 $6.83, Three Months Ended 2019 2018 Expected dividend yield 0 % 0 % Risk-free interest rate 2.5 % 2.7 % Expected volatility 40.9 % 42.5 % Expected life (years) 6.4 6.0 The total tax benefits recognized on stock-based compensation related to stock options for the three March 31, 2019 2018 $11.3 $2.1 (c) Restricted Stock Units Stock-based compensation expense related to restricted stock units was approximately $6.1 $5.5 three March 31, 2019 2018, Presented below is a summary of restricted stock units activity for the three March 31, 2019 (in thousands, except for weighted average grant date fair value per unit): Number of Weighted Average Outstanding balance at December 31, 2018 1,488 $ 17.60 Granted 408 34.43 Vesting of restricted stock units, net of units withheld for taxes (377 ) 16.88 Units withheld for taxes (193 ) 16.88 Forfeitures (63 ) 17.58 Outstanding balance at March 31, 2019 1,263 $ 25.43 As of March 31, 2019, 1,027,186 $16.7 1.43

Note 11 - Leases

Note 11 - Leases	3 Months Ended
	Mar. 31, 2019
Notes to Financial Statements
Lessee, Operating and Finance Leases [Text Block]	11. Leases The Company determines if an arrangement is a lease at inception. Operating leases are reported on the Company’s consolidated balance sheet within operating lease ROU assets, operating lease liabilities and accounts payable, accrued expenses and other liabilities. Finance leases are reported on the Company’s consolidated balance sheets within other assets, other liabilities and accounts payable, accrued expenses and other liabilities. Operating lease ROU assets and operating lease liabilities are recognized based on the present value of the future minimum lease payments over the lease term at commencement date. As most of the Company’s leases do not may The Company primarily leases real estate, information technology equipment and data centers on terms that expire on various dates through 2026, 10 As of March 31, 2019, The components of lease expense for the three March 31, 2019 in thousands Three Months Ended March 31, 2019 Operating lease cost $ 1,656 Finance lease cost: Amortization of right-of-use assets $ 8 Interest on lease liabilities $ 1 Total finance lease cost $ 9 Supplemental cash flow and other information related to leases for the three March 31, 2019 in thousands Three Months Ended March 31, 2019 Cash paid for amounts included in measurement of lease liabilities: Operating cash flows from operating leases $ 1,833 Operating cash flows from finance leases $ 1 Financing cash flows from finance leases $ 8 Right-of-use assets obtained in exchange for new lease liabilities: Operating leases $ 219 Finance leases $ 238 Supplemental balance sheet information related to leases as of March 31, 2019 in thousands March 31, 2019 Operating Leases Operating lease right-of-use assets $ 20,110 Other current liabilities $ 6,247 Operating lease liabilities $ 18,677 Total operating lease liabilities $ 24,924 Finance Leases Other Assets $ 334 Other current liabilities $ 106 Other long-term liabilities $ 229 Total finance leases liabiities $ 335 The weighted-average remaining lease term for operating and finance leases are 4.5 3 5.7% 5.0% Sublease income for the three March 31, 2019 2018 $0.5 $0.4 Maturities of lease liabilities were as follows ( in thousands Year ended December 31, Operating Leases Finance Leases 2019 (excluding the three months ended March 31, 2019) $ 5,575 $ 90 2020 7,272 120 2021 5,568 120 2022 3,275 29 2023 3,034 - Thereafter 3,560 - Total lease payments 28,284 359 Less: Imputed interest (3,360 ) (24 ) Total lease obligation $ 24,924 $ 335

Note 12 - Commitments and Conti

Note 12 - Commitments and Contingencies	3 Months Ended
	Mar. 31, 2019
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	12. Commitments and Contingencies In February 2018, March 2018, not In September 2018, May 2, 2019, 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 13 - Subsequent Events

Note 13 - Subsequent Events	3 Months Ended
	Mar. 31, 2019
Notes to Financial Statements
Subsequent Events [Text Block]	13. 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)	3 Months Ended
	Mar. 31, 2019
Accounting Policies [Abstract]
New Accounting Pronouncements, Policy [Policy Text Block]	Recently Adopted Accounting Pronouncements In February 2016, No. 2016 02, Leases 842 2016 02” 2016 02 2016 02 No. 2018 01, Land Easement Practical Expedient for Transition to Topic 842; No. 2018 10, Codification Improvements to Topic 842, No. 2018 11, Targeted Improvements 12 2016 02 December 15, 2018 January 1, 2019, January 1, 2019. not not no not not $21.3 $26.3 not In June 2018, No. 2018 07, Compensation – Stock Compensation (Topic 718 2018 07” 2018 07 2018 07 December 15, 2018, January 1, 2019. not Recently Issued Accounting Pronouncements Not In June 2016, No. 2016 13, Financial Instruments – Credit Losses 2016 13” 2016 13 2016 13 not not 2016 13 December 15, 2019, not

Note 2 - Revenue Recognition (T

Note 2 - Revenue Recognition (Tables)	3 Months Ended
	Mar. 31, 2019
Notes Tables
Disaggregation of Revenue [Table Text Block]	Three Months Ended March 31, 2019 March 31, 2018 Coordination of Benefits $ 105,851 $ 91,752 Payment Integrity 27,726 38,641 Total Population Management 14,376 11,032 Total $ 147,953 $ 141,425 Three Months Ended March 31, 2019 March 31, 2018 Commercial $ 76,259 $ 71,785 State 61,742 54,620 Federal 9,952 15,020 Total $ 147,953 $ 141,425

Note 3 - Accounts Receivable _2

Note 3 - Accounts Receivable and Accounts Receivable Allowance (Tables)	3 Months Ended
	Mar. 31, 2019
Notes Tables
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]	March 31, December 31, Accounts receivable $ 218,832 $ 220,455 Allowance (14,037 ) (13,683 ) Accounts receivable, net $ 204,795 $ 206,772
Movement in Valuation Allowances and Reserves Roll Forward [Table Text Block]	March 31, December 31, Balance--beginning of period $ 13,683 $ 14,799 Provision 5,411 20,453 Charge-offs (5,057 ) (21,569 ) Balance--end of period $ 14,037 $ 13,683

Note 4 - Intangible Assets an_2

Note 4 - Intangible Assets and Goodwill (Tables)	3 Months Ended
	Mar. 31, 2019
Notes Tables
Schedule of Finite-Lived Intangible Assets [Table Text Block]	Gross Carrying Amount Accumulated Net Carrying Amount Weighted Average Amortization Period in Years March 31, 2019 Customer relationships $ 68,290 $ (17,588 ) $ 50,702 12.7 Intellectual property 21,700 (7,638 ) 14,062 3.9 Trade names 136 (117 ) 19 0.4 Restrictive covenants 133 (115 ) 18 0.4 Total $ 90,259 $ (25,458 ) $ 64,801 Gross Carrying Amount Accumulated Net Carrying Amount Weighted Average Amortization Period in Years December 31, 2018 Customer relationships $ 156,790 $ (104,740 ) $ 52,050 12.8 Intellectual property 21,700 (6,670 ) 15,030 4.1 Trade names 16,246 (16,215 ) 31 0.7 Restrictive covenants 263 (234 ) 29 0.7 Total $ 194,999 $ (127,859 ) $ 67,140
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]	Year ending December 31, Amortization 2019 (excluding the three months ended March 31, 2019) $ 6,856 2020 7,664 2021 7,197 2022 7,197 2023 4,822 Thereafter 31,065 Total $ 64,801

Note 5 - Accounts Payable, Ac_2

Note 5 - Accounts Payable, Accrued Expenses and Other Liabilities (Tables)	3 Months Ended
	Mar. 31, 2019
Notes Tables
Schedule of Accounts Payable and Accrued Liabilities [Table Text Block]	March 31, December 31, Accounts payable, trade $ 12,325 $ 12,394 Accrued compensation and other 16,236 42,833 Accrued operating expenses 28,164 19,675 Current portion of lease liabilities 6,353 - Total accounts payable, accrued expenses and other liabilities $ 63,078 $ 74,902

Note 7 - Estimated Liability _2

Note 7 - Estimated Liability for Appeals (Tables)	3 Months Ended
	Mar. 31, 2019
Notes Tables
Schedule of Activity in the Estimated Liability for Appeals [Table Text Block]	Original RAC 4 Commercial contracts Total Balance at December 31, 2018 $ 19,380 $ 20 $ 2,323 $ 21,723 Provision - 530 3,053 3,583 Appeals found in providers favor - (15 ) (1,248 ) (1,263 ) Balance at March 31, 2019 $ 19,380 $ 535 $ 4,128 $ 24,043

Note 8 - Credit Agreement (Tabl

Note 8 - Credit Agreement (Tables)	3 Months Ended
	Mar. 31, 2019
Notes Tables
Schedule of Interest Expense and Commitment Fees on Debt Instrument [Table Text Block]	Three Months Ended March 31, 2019 2018 Interest expense $ 2,526 $ 2,070 Commitment fees 156 239

Note 9 - Earnings Per Share (Ta

Note 9 - Earnings Per Share (Tables)	3 Months Ended
	Mar. 31, 2019
Notes Tables
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	Three Months Ended 2019 2018 Net income $ 19,642 $ 6,391 Weighted average common shares outstanding-basic 85,853 83,933 Plus: net effect of dilutive stock options and restricted stock units 2,761 1,749 Weighted average common shares outstanding-diluted 88,614 85,682 Net income per common share-basic $ 0.23 $ 0.08 Net income per common share-diluted $ 0.22 $ 0.07

Note 10 - Stock-based Compens_2

Note 10 - Stock-based Compensation (Tables)	3 Months Ended
	Mar. 31, 2019
Notes Tables
Share-based Payment Arrangement, Cost by Plan [Table Text Block]	Three Months Ended March 31, 2019 2018 Cost of services-compensation $ 4,124 $ 2,563 Selling, general and administrative 6,855 6,931 Total $ 10,979 $ 9,494
Share-based Payment Arrangement, Option, Activity [Table Text Block]	Number of Options Weighted Weighted Aggregate- Outstanding balance at December 31, 2018 4,402 $ 17.07 Granted 560 39.52 Exercised (1,443 ) 16.03 Forfeitures (134 ) 18.99 Expired - - Outstanding balance at March 31, 2019 3,385 $ 21.19 6.85 $ 33,767 Expected to vest at March 31, 2019 1,061 $ 27.50 9.14 $ 6,486 Exercisable at March 31, 2019 1,899 $ 16.67 5.14 $ 24,582
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]	Three Months Ended 2019 2018 Expected dividend yield 0 % 0 % Risk-free interest rate 2.5 % 2.7 % Expected volatility 40.9 % 42.5 % Expected life (years) 6.4 6.0
Share-based Payment Arrangement, Restricted Stock Unit, Activity [Table Text Block]	Number of Weighted Average Outstanding balance at December 31, 2018 1,488 $ 17.60 Granted 408 34.43 Vesting of restricted stock units, net of units withheld for taxes (377 ) 16.88 Units withheld for taxes (193 ) 16.88 Forfeitures (63 ) 17.58 Outstanding balance at March 31, 2019 1,263 $ 25.43

Note 11 - Leases (Tables)

Note 11 - Leases (Tables)	3 Months Ended
	Mar. 31, 2019
Notes Tables
Lease, Cost [Table Text Block]	Three Months Ended March 31, 2019 Operating lease cost $ 1,656 Finance lease cost: Amortization of right-of-use assets $ 8 Interest on lease liabilities $ 1 Total finance lease cost $ 9
Supplemental Cash Flow and Other Information Related to Leases [Table Text Block]	Three Months Ended March 31, 2019 Cash paid for amounts included in measurement of lease liabilities: Operating cash flows from operating leases $ 1,833 Operating cash flows from finance leases $ 1 Financing cash flows from finance leases $ 8 Right-of-use assets obtained in exchange for new lease liabilities: Operating leases $ 219 Finance leases $ 238
Supplemental Balance Sheet Information Related to Leases [Table Text Block]	March 31, 2019 Operating Leases Operating lease right-of-use assets $ 20,110 Other current liabilities $ 6,247 Operating lease liabilities $ 18,677 Total operating lease liabilities $ 24,924 Finance Leases Other Assets $ 334 Other current liabilities $ 106 Other long-term liabilities $ 229 Total finance leases liabiities $ 335
Lessee, Operating and Finance Leases, Liability, Maturity [Table Text Block]	Year ended December 31, Operating Leases Finance Leases 2019 (excluding the three months ended March 31, 2019) $ 5,575 $ 90 2020 7,272 120 2021 5,568 120 2022 3,275 29 2023 3,034 - Thereafter 3,560 - Total lease payments 28,284 359 Less: Imputed interest (3,360 ) (24 ) Total lease obligation $ 24,924 $ 335

Note 1 - Business and Summary_2

Note 1 - Business and Summary of Significant Accounting Policies (Details Textual) $ in Thousands	Mar. 31, 2019USD ($)	Jan. 01, 2019USD ($)	Dec. 31, 2018USD ($)
Number of Businesses	1
Operating Lease, Right-of-Use Asset	$ 20,110
Operating Lease, Liability, Total	$ 24,924
Accounting Standards Update 2016-02 [Member]
Cumulative Effect of New Accounting Principle in Period of Adoption		$ 0
Operating Lease, Right-of-Use Asset		21,300
Operating Lease, Liability, Total		$ 26,300

Note 2 - Revenue Recognition (D

Note 2 - Revenue Recognition (Details Textual) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2019	Dec. 31, 2018	Jan. 01, 2018
Retained Earnings (Accumulated Deficit), Ending Balance	$ 441,877	$ 422,235
Contract with Customer Liability, Customer Deposits	5,400
Contract with Customer, Liability, Total	6,500	$ 5,600
Contract with Customer, Liability, Revenue Recognized	$ 1,400
Accounting Standards Update 2014-09 [Member]
Retained Earnings (Accumulated Deficit), Ending Balance			$ 1,100
Minimum [Member]
Contracts With Customers, Term	1 year
Maximum [Member]
Contracts With Customers, Term	3 years

Note 2 - Revenue Recognition -

Note 2 - Revenue Recognition - Revenues Disaggregated by Revenue Source and Market (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Revenues	$ 147,953	$ 141,425
Sales Channel, Commercial [Member]
Revenues	76,259	71,785
Sales Channel, State [Member]
Revenues	61,742	54,620
Sales Channel, Federal [Member]
Revenues	9,952	15,020
Coordination of Benefits [Member]
Revenues	105,851	91,752
Payment Integrity [Member]
Revenues	27,726	38,641
Total Population Management [Member]
Revenues	$ 14,376	$ 11,032

Note 3 - Accounts Receivable _3

Note 3 - Accounts Receivable and Accounts Receivable Allowance - Accounts Receivable, Net (Details) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Accounts receivable	$ 218,832	$ 220,455
Allowance	(14,037)	(13,683)	$ (14,799)
Accounts receivable, net	$ 204,795	$ 206,772

Note 3 - Accounts Receivable _4

Note 3 - Accounts Receivable and Accounts Receivable Allowance - Activity in Allowance for Doubtful Accounts (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2019	Dec. 31, 2018
Balance--beginning of period	$ 13,683	$ 14,799
Provision	5,411	20,453
Charge-offs	(5,057)	(21,569)
Balance--end of period	$ 14,037	$ 13,683

Note 4 - Intangible Assets an_3

Note 4 - Intangible Assets and Goodwill (Details Textual) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Amortization of Intangible Assets, Total	$ 2,339	$ 6,121
Goodwill, Period Increase (Decrease), Total	$ 0

Note 4 - Intangible Assets an_4

Note 4 - Intangible Assets and Goodwill - Summary of Intangible Assets (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2019	Dec. 31, 2018
Gross Carrying Amount	$ 90,259	$ 194,999
Accumulated Amortization	(25,458)	(127,859)
Net Carrying Amount	64,801	67,140
Customer Relationships [Member]
Gross Carrying Amount	68,290	156,790
Accumulated Amortization	(17,588)	(104,740)
Net Carrying Amount	$ 50,702	$ 52,050
Useful life (Year)	12 years 255 days	12 years 292 days
Intellectual Property [Member]
Gross Carrying Amount	$ 21,700	$ 21,700
Accumulated Amortization	(7,638)	(6,670)
Net Carrying Amount	$ 14,062	$ 15,030
Useful life (Year)	3 years 328 days	4 years 36 days
Trade Names [Member]
Gross Carrying Amount	$ 136	$ 16,246
Accumulated Amortization	(117)	(16,215)
Net Carrying Amount	$ 19	$ 31
Useful life (Year)	146 days	255 days
Restrictive Covenant [Member]
Gross Carrying Amount	$ 133	$ 263
Accumulated Amortization	(115)	(234)
Net Carrying Amount	$ 18	$ 29
Useful life (Year)	146 days	255 days

Note 4 - Intangible Assets an_5

Note 4 - Intangible Assets and Goodwill - Estimated Amortization Expense of Intangible Assets (Details) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
2019 (excluding the three months ended March 31, 2019)	$ 6,856
2020	7,664
2021	7,197
2022	7,197
2023	4,822
Thereafter	31,065
Total	$ 64,801	$ 67,140

Note 5 - Accounts Payable, Ac_3

Note 5 - Accounts Payable, Accrued Expenses and Other Liabilities - Summary of Accounts Payable, Accrued Expenses and Other Liabilities (Details) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
Accounts payable, trade	$ 12,325	$ 12,394
Accrued compensation and other	16,236	42,833
Accrued operating expenses	28,164	19,675
Current portion of lease liabilities	6,353
Total accounts payable, accrued expenses and other liabilities	$ 63,078	$ 74,902

Note 6 - Income Taxes (Details

Note 6 - Income Taxes (Details Textual) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018	Dec. 31, 2018
Effective Income Tax Rate Reconciliation, Percent, Total	(9.30%)	32.00%
Unrecognized Tax Benefits that Would Impact Effective Tax Rate	$ 5		$ 4.8
Unrecognized Tax Benefits, Income Tax Penalties and Interest Accrued, Total	0.9		$ 0.7
Unrecognized Tax Benefits, Income Tax Penalties and Interest Expense, Total	0.2	$ 0.2
Decrease in Unrecognized Tax Benefits is Reasonably Possible	$ 1.8

Note 7 - Estimated Liability _3

Note 7 - Estimated Liability for Appeals (Details Textual) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Estimated Liability for Appeals Gain (Loss) Included in Earnings		$ 8,436

Note 7 - Estimated Liability _4

Note 7 - Estimated Liability for Appeals - Activity in Estimated Liability for Appeals (Details) $ in Thousands	3 Months Ended
	Mar. 31, 2019USD ($)
Balance	$ 21,723
Provision	3,583
Appeals found in providers favor	(1,263)
Balance	24,043
Original RAC Contract [Member]
Balance	19,380
Provision
Appeals found in providers favor
Balance	19,380
RAC 4 Contract [Member]
Balance	20
Provision	530
Appeals found in providers favor	(15)
Balance	535
Commercial Contracts [Member]
Balance	2,323
Provision	3,053
Appeals found in providers favor	(1,248)
Balance	$ 4,128

Note 8 - Credit Agreement (Deta

Note 8 - Credit Agreement (Details Textual) $ in Thousands	Dec. 19, 2017USD ($)	Mar. 31, 2019USD ($)	Mar. 31, 2018USD ($)	Dec. 31, 2018USD ($)
Letters of Credit Outstanding, Amount		$ 6,500
Amortization of Debt Issuance Costs		141	$ 141
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		2,100		$ 2,200
Amortization of Debt Issuance Costs		$ 100	$ 100
Credit Agreement [Member] | Revolving Credit Facility [Member] | Fed Funds Effective Rate Overnight Index 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 8 - Credit Agreement - Sum

Note 8 - 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
	Mar. 31, 2019	Mar. 31, 2018
Interest expense	$ 2,526	$ 2,070
Commitment fees	$ 156	$ 239

Note 9 - Earnings Per Share (De

Note 9 - Earnings Per Share (Details Textual) - shares	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Share-based Payment Arrangement, Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	215,353	3,118,939
Restricted Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	120,516	58,743

Note 9 - Earnings Per Share - S

Note 9 - Earnings Per Share - Summary of Basic and Diluted Earnings Per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Net income	$ 19,642	$ 6,391
Basic (in shares)	85,853	83,933
Plus: net effect of dilutive stock options and restricted stock units (in shares)	2,761	1,749
Weighted average common shares outstanding-diluted (in shares)	88,614	85,682
Net income per common share -- basic (in dollars per share)	$ 0.23	$ 0.08
Net income per common share -- diluted (in dollars per share)	$ 0.22	$ 0.07

Note 10 - Stock-based Compens_3

Note 10 - Stock-based Compensation (Details Textual) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Share-based Payment Arrangement, Expense	$ 10,979	$ 9,494
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period	1,443,685	9,043
Proceeds from Stock Options Exercised	$ 23,139	$ 144
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period, Intrinsic Value	25,800	$ 10
Share-based Payment Arrangement, Nonvested Award, Option, Cost Not yet Recognized, Amount	$ 8,400
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition	1 year 160 days
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value	$ 13.82	$ 6.83
Income Tax Expense (Benefit), Total	$ (1,671)	$ 3,003
Share-based Payment Arrangement, Option [Member]
Share-based Payment Arrangement, Expense	4,800	4,000
Income Tax Expense (Benefit), Total	11,300	2,100
Restricted Stock Units (RSUs) [Member]
Share-based Payment Arrangement, Expense	$ 6,100	$ 5,500
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition	1 year 156 days
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number, Ending Balance	1,027,186
Share-based Payment Arrangement, Nonvested Award, Excluding Option, Cost Not yet Recognized, Amount	$ 16,700

Note 10 - Stock-based Compens_4

Note 10 - Stock-based Compensation - Summary of Stock-based Compensation Expense (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Allocated Share-based Compensation Expense	$ 10,979	$ 9,494
Cost of Sales [Member]
Allocated Share-based Compensation Expense	4,124	2,563
Selling, General and Administrative Expenses [Member]
Allocated Share-based Compensation Expense	$ 6,855	$ 6,931

Note 10 - Stock-based Compens_5

Note 10 - Stock-based Compensation - Stock Option Activity (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Beginning Balance, Shares (in shares)	4,402,000
Beginning Balance, Weighted Average Exercise Price (in dollars per share)	$ 17.07
Granted, Shares (in shares)	560,000
Granted, Weighted Average Exercise Price (in dollars per share)	$ 39.52
Exercised, Shares (in shares)	(1,443,685)	(9,043)
Exercised, Weighted Average Exercise Price (in dollars per share)	$ 16.03
Forfeitures, Shares (in shares)	(134,000)
Forfeitures, Weighted Average Exercise Price (in dollars per share)	$ 18.99
Expired, Shares (in shares)
Expired, Weighted Average Exercise Price (in dollars per share)
Ending Balance, Shares (in shares)	3,385,000
Ending Balance, Weighted Average Exercise Price (in dollars per share)	$ 21.19
Ending Balance, Weighted Average Remaining Contractual Terms (Year)	6 years 310 days
Outstanding, Aggregate intrinsic value	$ 33,767
Expected to Vest, Shares (in shares)	1,061,000
Expected to Vest, Weighted Average Exercise Price (in dollars per share)	$ 27.50
Expected to Vest, Weighted Average Remaining Contractual Terms (Year)	9 years 51 days
Expected to Vest, Aggregate Intrinsic Value	$ 6,486
Exercisable, Shares (in shares)	1,899,000
Exercisable, Weighted Average Exercise Price (in dollars per share)	$ 16.67
Exercisable, Weighted Average Remaining Contractual Terms (Year)	5 years 51 days
Exercisable, Aggregate Intrinsic Value	$ 24,582

Note 10 - Stock-based Compens_6

Note 10 - Stock-based Compensation - Weighted Average Assumptions Used in Valuation of Stock Options (Details) - Share-based Payment Arrangement, Option [Member] - Black Scholes Model [Member]	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Expected dividend yield	0.00%	0.00%
Risk-free interest rate	2.50%	2.70%
Expected volatility	40.90%	42.50%
Expected life (Year)	6 years 146 days	6 years

Note 10 - Stock-based Compens_7

Note 10 - Stock-based Compensation - Summary of Restricted Stock Units (Details) - Restricted Stock Units (RSUs) [Member] shares in Thousands	3 Months Ended
	Mar. 31, 2019$ / sharesshares
Beginning balance, shares (in shares) | shares	1,488
Beginning balance, weighted average grant date fair value per unit (in dollars per share) | $ / shares	$ 17.60
Granted, shares (in shares) | shares	408
Granted, weighted average grant date fair value per unit (in dollars per share) | $ / shares	$ 34.43
Vesting of restricted stock units, net of units withheld for taxes (in shares) | shares	(377)
Vesting of restricted stock units, net of units withheld for taxes, weighted average grant date fair value per unit (in dollars per share) | $ / shares	$ 16.88
Units withheld for taxes (in shares) | shares	(193)
Units withheld for taxes, weighted average grant date fair value per unit (in dollars per share) | $ / shares	$ 16.88
Forfeitures, shares (in shares) | shares	(63)
Forfeitures, weighted average grant date fair value per unit (in dollars per share) | $ / shares	$ 17.58
Ending balance, shares (in shares) | shares	1,263
Ending balance, weighted average grant date fair value per unit (in dollars per share) | $ / shares	$ 25.43

Note 11 - Leases (Details Textu

Note 11 - Leases (Details Textual) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Operating Lease, Weighted Average Remaining Lease Term	4 years 182 days
Finance Lease, Weighted Average Remaining Lease Term	3 years
Operating Lease, Weighted Average Discount Rate, Percent	5.70%
Finance Lease, Weighted Average Discount Rate, Percent	5.00%
Sublease Income	$ 0.5	$ 0.4
Maximum [Member]
Lessee, Operating Lease, Renewal Term	10 years

Note 11 - Leases - Components o

Note 11 - Leases - Components of Lease Expense (Details) $ in Thousands	3 Months Ended
	Mar. 31, 2019USD ($)
Operating lease cost	$ 1,656
Amortization of right-of-use assets	8
Interest on lease liabilities	1
Total finance lease cost	$ 9

Note 11 - Leases - Supplemental

Note 11 - Leases - Supplemental Cash Flow and Other Information Related to Leases (Details) $ in Thousands	3 Months Ended
	Mar. 31, 2019USD ($)
Cash paid for amounts included in measurement of lease liabilities:
Operating cash flows from operating leases	$ 1,833
Operating cash flows from finance leases	1
Financing cash flows from finance leases	8
Right-of-use assets obtained in exchange for new lease liabilities:
Operating leases	219
Finance leases	$ 238

Note 11 - Leases - Supplement_2

Note 11 - Leases - Supplemental Balance Sheet Information Related to Leases (Details) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
Operating Leases
Operating Lease, Right-of-Use Asset	$ 20,110
Other current liabilities	6,247
Operating lease liabilities	18,677
Total operating lease liabilities	24,924
Finance Leases
Other Assets	334
Other current liabilities	106
Other long-term liabilities	229
Total finance leases liabiities	$ 335

Note 11 - Leases - Maturities o

Note 11 - Leases - Maturities of Lease Liabilities (Details) $ in Thousands	Mar. 31, 2019USD ($)
2019 (excluding the three months ended March 31, 2019), operating leases	$ 5,575
2019 (excluding the three months ended March 31, 2019), finance leases	90
2020, operating leases	7,272
2020, finance leases	120
2021, operating leases	5,568
2021, finance leases	120
2022, operating leases	3,275
2022, finance leases	29
2023, operating leases	3,034
2023, finance leases
Thereafter, operating leases	3,560
Thereafter, finance leases
Total lease payments, operating leases	28,284
Total lease payments, finance leases	359
Less: Imputed interest, operating leases	(3,360)
Less: Imputed interest, finance leases	(24)
Total lease obligation, operating leases	24,924
Total lease obligation, finance leases	$ 335