EVO Payments (EVOP) S-1 18 Sep 18 IPO registration Financial data

Document and Entity Information

Document and Entity Information	6 Months Ended
	Jun. 30, 2018
Document And Entity Information [Abstract]
Document Type	S1
Amendment Flag	false
Document Period End Date	Jun. 30, 2018
Trading Symbol	EVOP
Entity Registrant Name	EVO Payments, Inc.
Entity Central Index Key	1,704,596
Entity Filer Category	Non-accelerated Filer

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Jun. 30, 2018	Dec. 31, 2017	Dec. 31, 2016
Current assets:
Cash and cash equivalents	$ 207,177	$ 205,142	$ 203,324
Accounts receivable, net	7,045	15,881
Other receivables	50,985	55,345
Due from related parties	1,641	2,625
Inventory	8,795	11,210
Settlement processing assets	429,923	439,269
Other current assets	10,639	20,941
Total current assets	716,205	750,413
Equipment and improvements, net	100,357	96,587
Goodwill	316,205	311,678
Intangible assets, net	310,265	313,483
Investment in unconsolidated investees	1,712	1,379
Due from related parties		109
Deferred tax asset	43,429	9,057
Other assets	24,507	25,592
Total assets	1,512,680	1,508,298
Current liabilities:
Current portion of long-term debt	45,056	103,571
Accounts payable	42,088	61,149
Accrued expenses	109,674	94,235
Settlement processing obligations	466,777	484,518
Due to related parties	5,398	7,847
Total current liabilities	668,993	751,320
Long-term debt, net of current portion	667,671	760,946
Due to related parties	560	675
Deferred tax liability	11,687	11,011
Tax receivable agreement obligations	2,205
ISO reserves	2,602	2,611
Total liabilities	1,353,718	1,526,563
Commitments and contingencies
Redeemable non-controlling interests	838,789	148,266	100,530
Shareholders'/members' equity (deficit):
Additional paid-in capital	412,845
Retained earnings	(55,076)
Accumulated deficit		(237,330)
Accumulated other comprehensive loss	(1,631)	(67,679)
Total shareholders'/members' equity (deficit)	356,146	(169,843)
Nonredeemable non-controlling interests	(1,035,973)	3,312
Total deficit	(679,827)	(166,531)
Total liabilities and deficit	1,512,680	1,508,298
Class A Common Stock
Shareholders'/members' equity (deficit):
Common stock	2
Class B Common Stock
Shareholders'/members' equity (deficit):
Common stock	4
Class D Common Stock
Shareholders'/members' equity (deficit):
Common stock	$ 2
Class A Units
Shareholders'/members' equity (deficit):
Capital units		54,453
Class C Units
Shareholders'/members' equity (deficit):
Capital units		9,463
Class E Units
Shareholders'/members' equity (deficit):
Capital units		71,250
Predecessor
Current assets:
Cash and cash equivalents		205,142	203,324
Accounts receivable, net		15,881	5,148
Other receivables		55,345	57,438
Due from related parties		2,625	4,588
Inventory		11,210	7,713
Settlement processing assets		439,269	301,630
Other current assets		20,941	11,449
Total current assets		750,413	591,290
Restricted cash			125,000
Equipment and improvements, net		96,587	72,584
Goodwill		311,678	184,484
Intangible assets, net		313,483	231,284
Investment in unconsolidated investees		1,379	4,106
Due from related parties		109	2,544
Deferred tax asset		9,057	19,666
Other assets		25,592	28,284
Total assets		1,508,298	1,259,242
Current liabilities:
Current portion of long-term debt		103,571	73,461
Accounts payable		61,149	54,368
Accrued expenses		94,235	75,199
Settlement processing obligations		484,518	393,568
Due to related parties		7,847	11,133
Total current liabilities		751,320	607,729
Long-term debt, net of current portion		760,946	735,102
Due to related parties		675	1,225
Deferred tax liability		11,011	9,987
ISO reserves		2,611	2,432
Total liabilities		1,526,563	1,356,475
Commitments and contingencies
Redeemable non-controlling interests		148,266	100,530
Shareholders'/members' equity (deficit):
Capital units		(166,531)	(197,763)
Accumulated deficit		(237,330)	(124,028)
Accumulated other comprehensive loss		(67,679)	(127,464)
Total shareholders'/members' equity (deficit)		(169,843)	(187,576)
Nonredeemable non-controlling interests		3,312	(10,187)
Total deficit		(166,531)	(197,763)
Total liabilities and deficit		1,508,298	1,259,242
Predecessor | Class A Units
Shareholders'/members' equity (deficit):
Capital units		54,453	54,453
Predecessor | Class C Units
Shareholders'/members' equity (deficit):
Capital units		9,463	$ 9,463
Predecessor | Class E Units
Shareholders'/members' equity (deficit):
Capital units		71,250
Scenario, Previously Reported
Current assets:
Cash		100
Total assets		100
Shareholders'/members' equity (deficit):
Common stock		1
Additional paid-in capital		99
Total shareholders'/members' equity (deficit)		100
Total liabilities and deficit		$ 100

Condensed Consolidated Balance3

Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares	Jun. 30, 2018	Dec. 31, 2017
Scenario, Previously Reported
Common stock, par value		$ 0.01
Common stock shares authorized (in shares)		100,000
Common stock shares issued (in shares)		100,000
Common stock shares outstanding (in shares)		100,000
Class A Common Stock
Common stock, par value	$ 0.0001	$ 0.0001
Common stock shares authorized (in shares)	200,000,000	0
Common stock shares issued (in shares)	17,294,768	0
Common stock shares outstanding (in shares)	17,294,768	0
Class B Common Stock
Common stock, par value	$ 0.0001	$ 0.0001
Common stock shares authorized (in shares)	40,000,000	0
Common stock shares issued (in shares)	35,913,538	0
Common stock shares outstanding (in shares)	35,913,538	0
Class C Common Stock
Common stock, par value	$ 0.0001	$ 0.0001
Common stock shares authorized (in shares)	4,000,000	0
Common stock shares issued (in shares)	2,560,955	0
Common stock shares outstanding (in shares)	2,560,955	0
Class D Common Stock
Common stock, par value	$ 0.0001	$ 0.0001
Common stock shares authorized (in shares)	32,000,000	0
Common stock shares issued (in shares)	24,305,155	0
Common stock shares outstanding (in shares)	24,305,155	0
Class A Units
Capital units (in units)	0	6,374,000
Class A Units | Predecessor
Capital units (in units)		6,374,000
Class B Units
Capital units (in units)	0	3,506,000
Class B Units | Predecessor
Capital units (in units)		3,506,000
Class C Units
Capital units (in units)	0	375,000
Class C Units | Predecessor
Capital units (in units)		375,000
Class D Units
Capital units (in units)	0	1,104,000
Class D Units | Predecessor
Capital units (in units)		1,107,000
Class E Units
Capital units (in units)	0	1,012,000
Class E Units | Predecessor
Capital units (in units)		1,012,000

Condensed Consolidated Statemen

Condensed Consolidated Statements of Changes in Equity - USD ($) $ in Thousands	Total	Class A Common Stock	Class B Common Stock	Class C Common Stock	Class D Common Stock	Class A Units	Class B Units	Class C Units	Class D Units	Class E Units	Member UnitsClass A Units	Member UnitsClass B Units	Member UnitsClass C Units	Member UnitsClass D Units	Member UnitsClass E Units	Common Stock	Common StockClass A Common Stock	Common StockClass B Common Stock	Common StockClass C Common Stock	Common StockClass D Common Stock	Additional paid-in capital	Retained earnings	Accumulated deficit	Accumulated other comprehensive loss	EVO Payments, Inc. (deficit)/equity	Nonredeemable non-controlling interests	Accumulated deficit
Beginning balance (Predecessor) at Dec. 31, 2015	$ (172,950)										$ 54,453		$ 9,893											$ (75,365)	$ (163,955)	$ (8,995)	$ (152,936)
Beginning balance (Predecessor) at Dec. 31, 2015						6,374,000	3,506,000	381,000	1,115,000		6,374,000	3,506,000	381,000	1,115,000
Beginning balance at Dec. 31, 2015	11,376,000
Net (loss) income | Predecessor	$ 51,346																								47,705	3,641	47,705
Foreign currency translation adjustment | Predecessor	$ (52,454)																							(52,393)	(52,393)	(61)
Capital contribution (in shares) | Predecessor									2,000
Capital contribution (in shares)	2,000
Defined benefit pension plan | Predecessor	$ 294																							294	294
Redeemable non-controlling interests adjustment | Predecessor	(16,548)																								(16,548)		(16,548)
Ending balance (Predecessor) at Dec. 31, 2016	(197,763)
Unit purchase/ redemption/ forfeiture/grants | Predecessor	(430)												$ (430)												(430)
Unit purchase/ redemption/ forfeiture/grants ,in share | Predecessor													(6,000)	(30,000)
Distributions | Predecessor	(7,021)																								(2,249)	(4,772)	(2,249)
Ending balance (Predecessor) at Dec. 31, 2016	$ (197,763)					$ 54,453		$ 9,463			$ 54,453		$ 9,463											(127,464)	(187,576)	(10,187)	(124,028)
Ending Balance (Predecessor) at Dec. 31, 2016						6,374,000	3,506,000	375,000	1,085,000		6,374,000	3,506,000	375,000	1,085,000
Ending Balance at Dec. 31, 2016	11,340,000
Net (loss) income | Predecessor	$ (37,813)																								(40,242)	2,429	(40,242)
Foreign currency translation adjustment | Predecessor	$ 69,917
Capital contribution (in shares) | Predecessor									34,000	1,012,000
Capital contribution (in shares)	1,046,000
Ending Balance (Scenario, Previously Reported) at Dec. 31, 2017	$ 100															$ 1					$ 99
Ending balance (in shares) (Scenario, Previously Reported) at Dec. 31, 2017	100,000															100,000
Ending balance (in shares) at Dec. 31, 2017		0	0	0	0
Cumulative translation adjustment subsequent to the Reorganization Transactions | Predecessor	$ 45,541																							59,255	29,307	$ 16,234	$ (29,948)
Defined benefit pension plan | Predecessor	$ 530																							530	$ 530
Acquisition of additional shares in a consolidated subsidiary | Predecessor	(9,218,000)																								(6,401,000)	(2,817,000)	(6,401,000)
Redeemable non-controlling interests adjustment | Predecessor	$ (34,985)																								$ (34,985)		$ (34,985)
Ending balance (Predecessor) at Dec. 31, 2017	(166,531)
Ending balance at Dec. 31, 2017	(166,531)										$ 54,453		$ 9,463		$ 71,250								$ (237,330)	(67,679)	(169,843)	$ 3,312
Unit purchase/ redemption/ forfeiture/grants | Predecessor	71,250														$ 71,250										71,250
Unit purchase/ redemption/ forfeiture/grants ,in share | Predecessor														22,000	1,012,000
Distributions | Predecessor	(4,073)																								(1,726)	(2,347)	(1,726)
Ending balance (Predecessor) at Dec. 31, 2017	$ (166,531)					$ 54,453		$ 9,463		$ 71,250	$ 54,453		$ 9,463		$ 71,250									(67,679)	(169,843)	3,312	(237,330)
Ending balance at Dec. 31, 2017						$ 54,453		$ 9,463		$ 71,250
Ending Balance (Predecessor) at Dec. 31, 2017						6,374,000	3,506,000	375,000	1,107,000	1,012,000	6,374,000	3,506,000	375,000	1,107,000	1,012,000
Ending Balance at Dec. 31, 2017	12,374,000										6,374,000	3,506,000	375,000	1,107,000	1,012,000
Beginning Balance (Scenario, Previously Reported) at Apr. 21, 2017	$ 0															$ 0					0
Beginning balance (in shares) (Scenario, Previously Reported) at Apr. 21, 2017																0
Capital contribution | Scenario, Previously Reported	100															$ 1					99
Capital contribution (in shares) | Scenario, Previously Reported																100,000
Ending Balance (Scenario, Previously Reported) at Dec. 31, 2017	$ 100															$ 1					99
Ending balance (in shares) (Scenario, Previously Reported) at Dec. 31, 2017	100,000															100,000
Ending balance (in shares) at Dec. 31, 2017		0	0	0	0
Ending balance (Predecessor) at Dec. 31, 2017	$ (166,531)
Ending balance at Dec. 31, 2017	(166,531)										$ 54,453		$ 9,463		$ 71,250								(237,330)	(67,679)	(169,843)	3,312
Ending balance (Predecessor) at Dec. 31, 2017	$ (166,531)					$ 54,453		$ 9,463		$ 71,250	$ 54,453		$ 9,463		$ 71,250									(67,679)	(169,843)	3,312	$ (237,330)
Ending balance at Dec. 31, 2017						$ 54,453		$ 9,463		$ 71,250
Ending Balance (Predecessor) at Dec. 31, 2017						6,374,000	3,506,000	375,000	1,107,000	1,012,000	6,374,000	3,506,000	375,000	1,107,000	1,012,000
Ending Balance at Dec. 31, 2017	12,374,000										6,374,000	3,506,000	375,000	1,107,000	1,012,000
Net (loss) income	$ 16,713
Net income prior to Reorganization Transactions	(24,412)																						(24,412)		(24,412)
Foreign currency translation adjustment	(9,160)
Cumulative translation adjustment prior to Reorganization Transactions	(6,337)																							(6,337)	(6,337)
Distributions prior to Reorganization Transactions	(1,334)																									(1,334)
Acquisition of additional shares in a consolidated subsidiary	(22,065)																						(20,924)		(20,924)	(1,141)
Legacy deficit / accumulated comprehensive loss allocation (Class C&D)																							132,181	34,612	166,793	(166,793)
Legacy deficit / accumulated comprehensive loss allocation (Class B)	189,889																						$ 150,485	39,404	189,889
Equity issued in connection with acquisition prior to Reorganization Transactions											$ (54,453)		$ (9,463)		$ (71,250)			$ 4		$ 2	135,160
Equity issued in connection with acquisition prior to Reorganization Transactions (in units and shares)											(6,374,000)	(3,506,000)	(375,000)	(1,107,000)	(1,012,000)		1,319,000	35,914,000	2,561,000	24,305,000
Share-based compensation prior to Reorganization Transactions, net of share settlement	51,339																				51,339				51,339
Share-based compensation prior to Reorganization Transactions, net of share settlement (in shares)																	494,000
Class B redeemable non-controlling interests fair value adjustment in connection to Reorganization Transactions	(735,775)																									(735,775)
Effect of Reorganization Transactions	(715,226)																	$ 4		$ 2	186,499				186,505	(901,731)
Effect of Reorganization Transactions (in shares)																	1,813,000	35,914,000	2,561,000	24,305,000
Capital contribution	220,598																$ 2				220,596				220,598
Capital contribution (in shares)																	15,434,000
Contingent consideration settled in Class A common stock	771																				771				771
Ending balance (in shares) at Jun. 30, 2018		17,294,768	35,913,538	2,560,955	24,305,155
Contingent consideration settled in Class A common stock (in shares)																	48,000
Deferred taxes in connection with the Reorganization Transactions	4,590																				4,590				4,590
Tax receivable agreement obligations in connection with the Reorganization Transactions	389																				389				389
Net income subsequent to the Reorganization Transactions	(4,584)																					$ 16,713			16,713	(21,297)
Cumulative translation adjustment subsequent to the Reorganization Transactions	(3,619)																							(1,631)	(1,631)	(1,988)
Legacy redeemable non-controlling interests fair value adjustment	5,356																					2,104			2,104	3,252
Class B redeemable non-controlling interests fair value adjustment in conjunction with the Reorganization Transactions	(188,102)																					(73,893)			(73,893)	(114,209)
Ending balance at Jun. 30, 2018	$ (679,827)																$ 2	$ 4		$ 2	$ 412,845	$ (55,076)		$ (1,631)	$ 356,146	$ (1,035,973)
Ending balance (in shares) at Jun. 30, 2018																	17,295,000	35,914,000	2,561,000	24,305,000

Condensed Consolidated Stateme5

Condensed Consolidated Statements of Operations and Comprehensive (Loss) Income - 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
Revenue	$ 140,891	$ 123,899	$ 269,173	$ 233,519
Operating expenses:
Cost of services and products, exclusive of depreciation and amortization shown separately below	50,364	39,172	94,878	75,823
Selling, general and administrative	115,567	53,517	175,180	104,537
Depreciation and amortization	20,933	18,613	40,820	35,673
Total operating expenses	186,864	111,302	310,878	216,033
(Loss) income from operations	(45,973)	12,597	(41,705)	17,486
Other (expense) income:
Interest income	631	332	1,115	638
Interest expense	(21,560)	(15,579)	(36,870)	(30,577)
Income from investment in unconsolidated investees	246	438	761	758
Other (expense) income, net	(2,620)	(116)	(3,174)	(174)
Total other (expense) income	(23,303)	(14,925)	(38,168)	(29,355)
(Loss) income before income taxes	(69,276)	(2,328)	(79,873)	(11,869)
Income tax benefit (expense)	28,609	(5,543)	24,181	(9,357)
Net (loss) income	(40,667)	(7,871)	(55,692)	(21,226)
Less net income attributable to non-controlling interests	(1,233)	(1,603)	(2,001)	(2,854)
Net (loss) income attributable to the Members of EVO Investco, LLC		(9,474)		(24,080)
Less: Net loss attributable to non-controlling interests of EVO Investco, LLC	58,613		74,406
Net (loss) income	$ 16,713		$ 16,713
Earnings per share
Basic (in dollars per share)	$ 0.97		$ 0.97
Diluted (in dollars per share)	$ 0.96		$ 0.96
Weighted average Class A common stock outstanding
Basic (in shares)	17,293,355		17,293,355
Diluted (in shares)	17,432,722		17,432,722
Comprehensive (loss) income:
Net (loss) income	$ (40,667)	(7,871)	$ (55,692)	(21,226)
Unrealized gain on defined benefit pension plan		33		520
Unrealized (loss) gain on foreign currency translation adjustment	(28,144)	25,357	(9,160)	53,799
Other comprehensive (loss) income	(28,144)	25,390	(9,160)	54,319
Comprehensive (loss) income	(68,811)	17,519	(64,852)	33,093
Less comprehensive income attributable to Non-controlling interests	4,263	(1,603)	2,152	24,845
Comprehensive income (loss) attributable to the Members of EVO Investco, LLC		$ 15,916		$ 57,938
Less other comprehensive loss attributable to non-controlling interest of EVO Investco, LLC	79,630		77,782
Comprehensive income attributable to EVO Payments, Inc.	$ 15,082		$ 15,082
Predecessor
Revenue					$ 504,750	$ 419,221
Operating expenses:
Cost of services and products, exclusive of depreciation and amortization shown separately below					164,480	140,659
Selling, general and administrative					220,971	174,198
Depreciation and amortization					74,136	64,012
Total operating expenses					459,587	378,869
(Loss) income from operations					45,163	40,352
Other (expense) income:
Interest income					1,489	1,096
Interest expense					(62,876)	(40,658)
Income from investment in unconsolidated investees					941	1,547
Other (expense) income, net					(477)	72,147
Total other (expense) income					(60,923)	34,132
(Loss) income before income taxes					(15,760)	74,484
Income tax benefit (expense)					(16,588)	(17,033)
Net (loss) income					(32,348)	57,451
Less net income attributable to non-controlling interests					(7,894)	(9,746)
Net (loss) income attributable to the Members of EVO Investco, LLC					(40,242)	47,705
Net (loss) income					(37,813)	51,346
Comprehensive (loss) income:
Net (loss) income					(32,348)	57,451
Unrealized gain on defined benefit pension plan					530	294
Unrealized (loss) gain on foreign currency translation adjustment					69,917	(52,454)
Other comprehensive (loss) income					70,447	(52,160)
Comprehensive (loss) income					38,099	5,291
Less comprehensive income attributable to Non-controlling interests					(18,556)	(9,685)
Comprehensive income (loss) attributable to the Members of EVO Investco, LLC					$ 19,543	$ (4,394)

Condensed Consolidated Stateme6

Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands	6 Months Ended		12 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Dec. 31, 2017	Dec. 31, 2016
Cash flows from operating activities:
Net (loss) income	$ (55,692)	$ (21,226)
Adjustments to reconcile net (loss) income to net cash provided by operating activities:
Depreciation and amortization	40,820	35,673
Amortization of deferred financing costs	7,094	1,609
Loss on extinguishment of debt	2,042
Share-based compensation expense	52,134
Loss on disposal of equipment and improvements	449
Undistributed earnings from unconsolidated investees	(125)	57
Accrued interest expense	(653)	211
Accrued interest income	(55)	(10)
Deferred rent	60	15
Deferred taxes	(28,418)	7,492
Loss on payment of contingent consideration	105
Reserve on uncollectible notes receivable	28
Changes in operating assets and liabilities, net of effect of acquisitions:
Accounts receivable, net	9,230	(5,829)
Other receivables	3,913	(318)
Inventory	2,029	(1,813)
Other current assets	(454)	(5,869)
Other assets	665	4,822
Related parties	(4,976)	(12,316)
Accounts payable	(12,325)	771
Accrued expenses	7,864	4,236
Settlement processing funds, net	(8,644)	(38,015)
ISO reserves	(7)	(195)
Net cash provided by (used in) operating activities	15,084	(30,705)
Cash flows from investing activities:
Restricted cash		125,000
Acquisition of businesses, net of cash acquired	(13,890)	(124,567)
Purchase of equipment and improvements	(25,970)	(14,150)
Acquisition of intangible assets	(15,420)	(12,335)
Issuance of notes receivable	(20)	(27)
Collections of notes receivable	31	966
Net cash used in investing activities	(55,269)	(25,113)
Cash flows from financing activities:
Proceeds from long-term debt	532,594	398,410
Repayments of long-term debt	(623,732)	(413,553)
Deferred financing costs paid	(3,395)	(19)
Contingent consideration paid	(958)
Deferred cash consideration	(65,000)
Acquisition of additional non-controlling interest	(16,916)	(3,962)
IPO proceeds	231,500
Contributions by members		71,250
Distribution to members		(1,674)
Distribution to non-controlling interests holders	(5,104)	(1,873)
Net cash provided by (used in) financing activities	48,989	48,579
Effect of exchange rate changes on cash and cash equivalents	(6,769)	9,007
Net increase (decrease) in cash and cash equivalents	2,035	1,768
Cash and cash equivalents, beginning of year	205,142	203,324	$ 203,324
Cash and cash equivalents, end of period	207,177	205,092	205,142	$ 203,324
Predecessor
Cash flows from operating activities:
Net (loss) income			(32,348)	57,451
Adjustments to reconcile net (loss) income to net cash provided by operating activities:
Depreciation and amortization			74,136	64,012
Loss (gain) on sale of investments			1,308	(72,360)
Amortization of deferred financing costs			3,197	5,922
Loss on disposal of equipment and improvements			384
Undistributed earnings from unconsolidated investees			73	(24)
Accrued interest expense			1,893	5,193
Accrued interest income			(41)	(46)
Deferred rent			(85)	116
Deferred taxes			11,514	(1,770)
Reserve on uncollectible notes receivable			36	24
Changes in operating assets and liabilities, net of effect of acquisitions:
Accounts receivable, net			(10,243)	16,569
Other receivables			5,898	(17,196)
Inventory			(1,378)	(2,160)
Other current assets			(9,407)	(2,573)
Other assets			7,093	(702)
Related parties			(5,155)	3,307
Accounts payable			2,330	4,535
Accrued expenses			6,907	7,573
Settlement processing funds, net			(48,080)	(35,222)
ISO reserves			178	104
Net cash provided by (used in) operating activities			8,210	32,753
Cash flows from investing activities:
Restricted cash			125,000	(125,000)
Acquisition of businesses, net of cash acquired			(124,964)	(13,984)
Purchase of equipment and improvements			(42,021)	(31,708)
Acquisition of intangible assets			(17,310)	(290)
Net proceeds from sale of investments			205	53,161
Issuance of notes receivable				(15)
Collections of notes receivable			974	589
Net cash used in investing activities			(58,116)	(117,247)
Cash flows from financing activities:
Proceeds from long-term debt			854,135	763,554
Repayments of long-term debt			(868,990)	(687,294)
Deferred financing costs paid			(1,232)	(21,200)
Contingent consideration paid			(282)	(5,859)
Deferred cash consideration			(5,000)
Consideration paid for additional shares in a consolidated subsidiary			(3,962)
Contributions by members			71,250
Distribution to members			(1,726)	(2,249)
Distribution to non-controlling interests holders			(5,722)	(4,772)
Net cash provided by (used in) financing activities			38,471	42,180
Effect of exchange rate changes on cash and cash equivalents			13,253	(8,062)
Net increase (decrease) in cash and cash equivalents			1,818	(50,376)
Cash and cash equivalents, beginning of year	$ 205,142	$ 203,324	203,324	253,700
Cash and cash equivalents, end of period			$ 205,142	$ 203,324

Organization

Organization	12 Months Ended
	Dec. 31, 2017
Scenario, Previously Reported
Organization	(1) Organization EVO Payments, Inc. (the “Company”) was formed as a Delaware corporation on April 20, 2017. The Company’s fiscal year end is December 31. The Company was formed for the purpose of completing certain reorganization transactions in order to carry on the business of EVO Investco, LLC (“EVO LLC”) and conducting a public offering. It is expected that following the completion of such reorganization transactions, the Company will be the sole managing member of EVO LLC and will operate and control all of the business affairs of EVO LLC and, through EVO LLC and its subsidiaries, continue to conduct the business now conducted by such subsidiaries.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2017
Scenario, Previously Reported
Summary of Significant Accounting Policies	(2) Summary of significant accounting policies The financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America.

Shareholders' Equity

Shareholders' Equity	6 Months Ended	12 Months Ended
	Jun. 30, 2018	Dec. 31, 2017
Shareholders' Equity	(15) Shareholders’ Equity Structure prior to the Reorganization Transactions Prior to the completion of the Reorganization Transactions, EVO, LLC had limited liability company interests outstanding in the form of Class A units, Class B units, Class C units, Class D units and Class E units. EVO, LLC also granted unit appreciation rights awards to certain of its officers and certain current and former employees. Immediately prior to the completion of the Reorganization Transactions, the limited liability company interests of EVO, LLC were beneficially owned as set forth below. The percentage of economic interest in EVO, LLC set forth below is based on a hypothetical liquidation of EVO, LLC based on the IPO price per share of $16.00 and the underwriting discounts and commission paid in the IPO. • Blueapple owned 6,374,245 Class A units, representing a 54.0% economic interest in EVO, LLC on a fully-diluted basis. • MDP owned an aggregate of 3,506,087 Class B units, representing a 29.7% economic interest in EVO, LLC on a fully-diluted basis. • Current and former management and employees owned an aggregate of 374,559 Class C units and 1,106,528 Class D units, representing a combined 6.9% economic interest in EVO, LLC on a fully-diluted basis. The Class D units were granted pursuant to the EVO, LLC Incentive Equity Plan and contained certain vesting restrictions, including time-based and performance-based conditions. The Class D units also contained a participation threshold used to determine if a particular grant was eligible to participate in distributions, including distributions made in connection with a sale, liquidation event or public offering. • Blueapple, MDP and certain members of management and current and former employees owned an aggregate of 1,011,931 Class E units, representing a combined 8.6% economic interest in EVO, LLC on a fully-diluted basis. • Management and current and former employees owned 297,121 vested unit appreciation rights awards. The unit appreciations rights awards were granted pursuant to the EVO, LLC Unit Appreciation Equity Plan and provided a right to the recipient to receive an amount in cash or other consideration equal to the value of a hypothetical Class D unit in connection with a sale, liquidation event or public offering. Reorganization Transactions In connection with the IPO, the Company consummated the following Reorganization Transactions. • All of the outstanding limited liability company interests in EVO, LLC were reclassified into a single class of LLC Interests. The number of LLC Interests issued to each member of EVO, LLC was determined based on a hypothetical liquidation of EVO, LLC. • All time-based and performance-based vesting conditions applicable to EVO, LLC’s outstanding unvested Class D units were waived in connection with the reclassification of the outstanding limited liability interests in EVO, LLC into LLC Interests. Our current and former executive officers collectively held 720,986 Class D units and collectively received 1,721,115 LLC Interests in connection with the reclassification of those Class D units. Our current and former employees collectively held 385,542 Class D units and collectively received 951,548 LLC Interests in connection with the reclassification of those Class D units. • Affiliates of MDP holding a portion of the Class E units held by MDP engaged in a series of transactions that resulted in the MDCP VI-C • The Company amended and restated EVO, Inc.’s certificate of incorporation to, among other things, provide for Class A common stock, Class B common stock, Class C common stock and Class D common stock. The terms of each class of our common stock are described in the 2018 Omnibus Incentive Plan (the “2018 Plan”). • The Company issued 15,433,333 shares of our Class A common stock (which includes 2,100,000 shares issued on May 30, 2018 upon exercise of the underwriters option to purchase additional shares of our Class A common stock granted in connection with the IPO), and the selling stockholder sold 666,667 shares of our Class A common stock, to investors in the IPO. • The Company issued 554,299 shares of our Class A common stock to members of our management and certain of our current and former employees upon conversion of the outstanding unit appreciation rights awards held by these individuals (and were deemed to have made a related capital contribution to EVO, LLC in exchange for LLC Interests corresponding to these shares of Class A common stock). Each of these shares of our Class A common stock (and the corresponding LLC Interests) are subject to the same vesting requirements as the related unit appreciation rights awards (without further acceleration as a result of the IPO), except that the Company waived all vesting requirements for performance-based unit appreciation rights awards and performance-based forfeiture requirements applicable to all unit appreciation awards in connection with these Reorganization Transactions. Members of our management and our current and former employees now hold 63,452 shares of Class A common stock subject to vesting, and 490,847 shares of Class A common stock which is fully vested. Any shares of Class A common stock subject to vesting as described above will be entitled to vote and receive dividends prior to vesting; any dividends received will be paid upon vesting and will be forfeited if the related shares of Class A common stock are forfeited. • The Company issued 48,218 shares of our Class A common stock to certain sellers of Zenith in satisfaction of a portion of a contingent payment obligation in connection with an acquisition of the remaining interest in a joint venture the Company completed in May 2017. • The Company issued 35,913,538 shares of our Class B common stock to Blueapple for nominal consideration on a one-to-one non-controlling • The Company issued 2,560,955 shares of our Class C common stock to our executive officers for nominal consideration on a one-to-one non-redeemable non-controlling • The Company issued 24,305,155 shares of our Class D common stock to MDP and to certain current and former employees for nominal consideration on a one-to-one non-redeemable non-controlling • The Company granted certain equity awards to our executive officers, directors and certain employees (“IPO Grant”) in connection with the completion of the IPO, representing 3.2% of the value of the total equity outstanding. These grants consisted of 503,795 restricted stock units and 2,115,625 options to purchase shares of Class A common stock. Refer to Note 16, “Stock Compensation Plans and Share-Based Compensation Awards,” for discussion over the impact of the IPO Grant. • The voting and economic rights associated with our classes of common stock are summarized in the following table: Class of Common Stock Holders Voting rights* Economic Class A common stock Public, MDP, Executive Officers, Current and Former Employees and Sellers of Zenith One vote per share Yes Class B common stock Blueapple 15.9% No Class C common stock Executive officers 3.5 votes per share, subject to aggregate cap No Class D common stock MDP and Current and Former Employees One vote per share No * Subject to certain ownership requirements, on the third anniversary of the consummation of the IPO the voting rights of our Class B common stock will cease and each share of our Class C common stock will automatically convert into a share of our Class D common stock. Shares of our common stock will generally vote together as a single class on all matters submitted to a vote of our shareholders. • The Company used the net proceeds from the sale of Class A common stock to purchase LLC Interests directly from EVO, LLC, at a purchase price per LLC Interest equal to the initial public offering price per share of Class A common stock less underwriting discounts and commissions. • The Company amended and restated the limited liability company agreement of EVO, LLC, to, among other things, (1) appoint EVO, Inc. as the sole managing member of EVO, LLC and (2) provide certain sale and exchange rights to the owners of Class B, C and D common stock immediately following the completion of the IPO (the “Continuing LLC Owners”). • Through June 30, 2018, EVO, LLC incurred fees and expenses related to the Reorganization Transactions of $10.3 million. • The Continuing LLC Owners continue to own their LLC Interests and, except for MDP through its ownership of shares of our Class A common stock, have no economic interests in EVO, Inc. despite their ownership of Class B common stock, Class C common stock and Class D common stock, as applicable (where “economic interests” means the right to receive any distributions or dividends, whether in cash or stock, in connection with Class A common stock). • The Company entered into the TRA with the Continuing LLC Owners. Refer to Note 3, “Tax Receivable Agreement,” for further information on the TRA. Organizational structure following our IPO Immediately following the completion of our IPO, EVO, Inc. became a holding company and our principal asset was the LLC Interests purchased from EVO, LLC. As the sole managing member of EVO, LLC, EVO, Inc. operates and controls all of the business and affairs of EVO, LLC and, through EVO, LLC and its subsidiaries, conducts our business. Accordingly, although EVO, Inc. has a minority economic interest in EVO, LLC, the Company has the sole voting interest in, and control the management of, EVO, LLC. Therefore, EVO, Inc. has consolidated the financial results of EVO, LLC and its subsidiaries in our unaudited condensed consolidated financial statements. As a result of and immediately following the Reorganization Transactions and the IPO, including the underwriters’ exercise of their option to purchase additional shares of our Class A common stock granted in connection with the IPO: • EVO, Inc. exercises exclusive control over EVO, LLC as its sole managing member. • The investors collectively own 92.8% of our outstanding Class A common stock, consisting of 16,100,000 shares of our Class A common stock, representing 26.8% of the combined voting power in the Company. • Blueapple, through its ownership of all of our outstanding Class B common stock, owns 15.9% of the combined voting power in the Company. • Our executive officers collectively own 0.9% of our outstanding Class A common stock, consisting of 134,707 shares of Class A common stock, and 100% of our Class C common stock, consisting of 2,560,955 shares of our Class C common stock. Certain of our current and former employees also collectively own 2.0% of our outstanding Class A common stock, consisting of 306,545 shares of Class A common stock, and 7.6% of our outstanding Class D common stock, consisting of 1,843,677 shares of Class D common stock. Collectively, our executive officers hold shares of our common stock representing 15.2% of the combined voting power in the Company, and our current and former employees hold shares of our common stock representing 3.6% of the combined voting power in the Company. • MDP owns 92.4% of our outstanding Class D common stock, consisting of 22,461,478 shares of our Class D common stock, and 3.8% of our outstanding Class A common stock, consisting of 652,500 shares of Class A common stock, representing 38.4% of the combined voting power in the Company. • EVO, Inc. owns 17,355,899 LLC Interests, representing 21.7% of the LLC Interests. • Blueapple has a sale right providing that, upon our receipt of a sale notice from Blueapple, the Company will use its commercially reasonable best efforts to pursue a public offering of shares of our Class A common stock and will use the net proceeds therefrom to purchase LLC Interests from Blueapple. Upon our receipt of such a sale notice, the Company may elect, at our option (determined solely by our independent directors (within the meaning of the rules of NASDAQ)) who are disinterested, to cause EVO, LLC to instead redeem the applicable LLC Interests for cash; provided that Blueapple consents to any election by us to cause EVO, LLC to redeem the LLC Interests. • Each Continuing LLC Owner (other than Blueapple) has an exchange right providing that, upon receipt of an exchange notice from such Continuing LLC Owner, the Company will exchange the applicable LLC Interests from such Continuing LLC Owner for newly issued shares of our Class A common stock on a one-for-one • If the Company elects to cause EVO, LLC to redeem LLC Interests in lieu of pursuing a public offering or exchanging LLC Interests for newly issued shares of our Class A common stock, the Company will offer the other Continuing LLC Owners the right to have their respective LLC Interests redeemed in an amount up to such person’s pro rata share of the aggregate LLC Interests to be redeemed. The Company will not be required to redeem any LLC Interests from Blueapple or any other Continuing LLC Owner in response to a sale notice from Blueapple if the Company elects to pursue, but is unable to complete, a public offering of shares of our Class A common stock. • Each Continuing LLC Owner also received certain registration rights pursuant to the Registration Rights Agreement. MDP received customary demand registration rights that require us to register shares of Class A common stock held by it, including any Class A common stock received upon our exchange of Class A common stock for its LLC Interests. All Continuing LLC Owners (other than Blueapple) received a customary piggyback registration rights, which includes the right to participate on a pro rata basis in any public offering the Company conducts in response to our receipt of a sale notice from Blueapple. In addition, the Company agree to maintain a registration statement with respect to the issuance of the Class A common stock to be issued in exchange for any outstanding LLC Interests pursuant to any exchange under the Exchange Agreement. Blueapple will also have the right, in connection with any public offering the Company conduct (including any offering conducted as a result of an exercise by MDP of its registration rights), to request that the Company uses its commercially reasonable best efforts to pursue a public offering of shares of our Class A common stock and use the net proceeds therefrom to purchase a pro rata portion of its LLC Interests. Use of Proceeds Upon consummation of the IPO, the total net proceeds of the offering were $231.5 million, including proceeds resulting from the underwriters’ exercise of their option to purchase additional shares of our Class A common stock in connection with the IPO. Of the proceeds, $178.2 million was used to repay the second lien term loans under the Senior Secured Credit Facilities, including principal, interest and prepayment fees and $52.6 million was used to repay a portion of the deferred purchase price under the Sterling acquisition. The remaining $0.6 million of proceeds was used for working capital and general corporate purposes. Other offering costs incurred were approximately $10.3 million and were paid by EVO, LLC on behalf of EVO, Inc., pursuant to the EVO, LLC operating agreement.
Scenario, Previously Reported
Shareholders' Equity		(3) Shareholder’s equity The President of International at EVO LLC is the sole shareholder of the Company and contributed $100 to the Company on April 21, 2017 to purchase 100 shares of common stock. This contribution was funded in full on May 9, 2017. Holders of common stock shall be entitled to one vote for each share of common stock held on all matters submitted to shareholders for vote, consent or approval.

Subsequent Events

Subsequent Events	6 Months Ended	12 Months Ended
	Jun. 30, 2018	Dec. 31, 2017
Subsequent Events	(17) Subsequent Events Subsequent events have been evaluated from the balance sheet date through the date in which the unaudited condensed consolidated financial statements were available to be issued.
Scenario, Previously Reported
Subsequent Events		(4) Subsequent events The Company has evaluated subsequent events through April 25, 2018, the date the financial statements were issued. The Company did not note any subsequent events requiring disclosure or adjustments to the financial statements.
Predecessor
Subsequent Events		(16) Subsequent events Subsequent events have been evaluated from the balance sheet date through April 25, 2018, the date in which the consolidated financial statements were available to be issued. In March 2018, the Company purchased the remaining 38% non-controlling interest of a majority-held subsidiary. Due to the limited time since the purchase, the initial accounting for the transaction, and its impact on the Company’s equity balances, is incomplete. As a result, the Company is unable to provide amounts recognized as of the acquisition date resulting from the transaction. The purchase price is $11.2 million on the date of closing, with an additional $3.7 million to be paid on the one year anniversary of the closing. Additionally, the Company has sold to the sellers of the minority interest the remaining 33.3% of the outstanding shares of a minority held subsidiary. The information will be included in the report for the year ending December 31, 2018. In April 2018, the Company entered into a second incremental amendment agreement to the first lien credit facility, pursuant to which existing term loan credit facility was increased to $665.0 million.

Description of business and sum

Description of business and summary of significant accounting policies	6 Months Ended	12 Months Ended
	Jun. 30, 2018	Dec. 31, 2017
Description of Business and Summary of Significant Accounting Policies	(1) Description of Business and Summary of Significant Accounting Policies (a) Description of Business EVO, Inc. is a Delaware corporation whose primary asset is its ownership of approximately 21.7% of the membership interests of EVO, LLC as of June 30, 2018. EVO, Inc. was incorporated on April 20, 2017 for the purpose of completing the Reorganization Transactions, in order to carry on the business of EVO, LLC and to consummate the IPO. EVO, Inc. is the sole managing member of EVO, LLC and operates and controls all of the businesses and affairs conducted by the Group. The Company is a leading payment technology and services provider, offering an array of innovative, reliable, and secure payment solutions to merchants across North America and Europe. The Company supports all major card types in the markets it serves. The Company provides card-based payment processing services to small and middle market merchants, multinational corporations, government agencies, and other business and nonprofit enterprises located throughout North America and Europe. These services enable merchants to accept credit and debit cards and other electronic payment methods as payment for their products and services by providing terminal devices, card authorization, data capture, funds settlement, risk management, fraud detection, and chargeback services. As of June 30, 2018, the Company serviced over 550,000 merchants, had the ability to process across 50 markets and operated two reportable segments: North America and Europe. Since 2012, the Company has acquired and established various interests in entities that expanded the Company’s presence in North America and Europe. Most of these acquisitions were financed by an increase in the Company’s bank credit facilities. (b) Basis of Presentation and Use of Estimates The accompanying unaudited condensed consolidated balance sheets as of June 30, 2018, the unaudited condensed consolidated statements of operations and comprehensive (loss) income for the three and six months ended June 30, 2018 and 2017, the unaudited condensed consolidated statement of changes in equity for the six months ended June 30, 2018, and the unaudited condensed consolidated statements of cash flows for the six months ended June 30, 2018 and 2017 reflect all adjustments that are of a normal, recurring nature and that are considered necessary for a fair presentation of the results for the periods shown in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and the applicable rules and regulations of the Securities Exchange Commission (“SEC”) for interim financial reporting periods. Accordingly, certain information and footnote disclosures have been condensed or omitted in accordance with SEC rules that would ordinarily be required under U.S. GAAP for complete financial statements. The unaudited condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements and notes thereto included in the Company’s final prospectus filed with the SEC on May 24, 2018 (the “Prospectus”) for the offering of Class A common stock (the “Class A common stock”). See Note 15, “Shareholders’ Equity,” to the unaudited condensed consolidated financial statements for information regarding the Reorganization Transactions and the IPO. The preparation of the unaudited condensed consolidated financial statements in conformity with U.S. GAAP requires management to make certain estimates and assumptions that affect the reported assets and liabilities, the disclosure of contingent assets and liabilities at the date of the unaudited condensed consolidated financial statements, and the reported amounts of revenue and expenses during the period. Accordingly, actual results could differ from those estimates. Estimates are used for accounting purposes including, but not limited to, calculating redeemable non-controlling (c) Principles of Consolidation The accompanying unaudited condensed consolidated financial statements include the accounts of the Company. As sole managing member of EVO, LLC, EVO, Inc. exerts control over the Group. In accordance with Accounting Standards Codification (“ASC”) 810, Consolidation non-controlling (d) Cash and Cash Equivalents and Restricted Cash Cash and cash equivalents include all cash balances and highly liquid securities with original maturities of three months or less when acquired. Cash balances often exceed federally insured limits; however, concentration of credit risk is limited due to the payment of funds on the day following receipt in satisfaction of the settlement process. Included in cash and cash equivalents are merchant reserve cash balances, which represent funds collected from the Company’s merchants that serve as collateral to minimize contingent liabilities associated with any losses that may occur under the respective merchant agreements (“Merchant Reserves”). While this cash is not restricted in its use, the Company believes that maintaining the Merchant Reserves to collateralize merchant losses strengthens its fiduciary standings with its card network sponsors (“Member Banks”) and is in accordance with the guidelines set by the card networks. As of June 30, 2018, and December 31, 2017, Merchant Reserves were $107.5 million and $111.3 million, respectively. (e) Earnings Per Share Basic earnings per Class A common stock is computed by dividing the net income attributable to EVO, Inc. by the weighted average number of Class A common stock outstanding from May 23, 2018 to June 30, 2018. Diluted earnings per Class A common stock is calculated by dividing the net income attributable to EVO, Inc. by the diluted weighted average Class A common stock outstanding during the period, which includes stock options, restricted stock units (“RSUs”), unit appreciation rights (“UARs”), restricted stock awards (“RSAs”), and LLC Interests corresponding to each Class C common share and Class D common share that are convertible into shares of Class A common stock for the period after the closing of the IPO. The dilutive effect of outstanding share-based compensation awards, if any, is reflected in diluted earnings per Class A common stock by application of the treasury stock method or if-converted (f) Settlement Processing Assets and Liabilities In certain markets, the Company is a member of various card networks, allowing it to process and fund transactions without third party sponsorship. In other markets, the Company has financial institution sponsors Member Banks for whom the Company facilitates payment transactions. These arrangements allow the Company to route transactions under the Member Banks’ control and identification numbers to clear card transactions through card networks. A summary of these amounts are as follows: June 30, 2018 December 31, 2017 (In thousands) Settlement processing assets: Receivable from card networks $ 311,900 $ 342,803 Receivable from merchants 118,023 96,466 Totals $ 429,923 $ 439,269 Settlement processing obligations: Settlement liabilities $ (359,242 ) $ (372,642 ) Merchant reserves (107,535 ) (111,876 ) Totals $ (466,777 ) $ (484,518 ) (g) Revenue Recognition The Company recognizes revenue when (1) it is realized or realizable and earned, (2) there is persuasive evidence of an arrangement, (3) delivery and performance has occurred, (4) there is a fixed or determinable sales price, and (5) collection is reasonably assured. The Company primarily earns revenue from payment processing services. Payment processing service revenue is based on a percentage of transaction value and on specified amounts per transaction or service, and is recognized as such services are performed. The Company also earns revenue from the sale and rental of electronic point of sale (“POS”) equipment. Revenue from the sale of these products is recognized when goods are shipped and title passes to the customer. Revenue from the rental of electronic POS equipment is recognized monthly as earned. These revenues are presented in “Processing and other revenue” in the below table and totaled $11.1 million and $10.1 million for the three months ended June 30, 2018 and 2017, respectively. These revenues totaled $21.4 million and $19.5 million for the six months ended June 30, 2018 and 2017 respectively. Such rental arrangements are considered multiple element arrangements. The Company follows guidance in ASC 605-25, Revenue Recognition – Multiple-Element Arrangements non-processing A summary of revenue is as follows: Three Months Ended June 30, Six Months Ended June 30, 2018 2017 2018 2017 (In thousands) (In thousands) Processing and other revenue $ 480,268 $ 437,823 $ 921,004 $ 827,372 Interchange and card network fees (281,195 ) (257,149 ) (537,504 ) (482,683 ) Subtotal 199,073 180,674 383,500 344,689 Commissions (41,641 ) (39,904 ) (80,640 ) (78,810 ) Card network processing costs and other (16,541 ) (16,871 ) (33,687 ) (32,360 ) Revenue $ 140,891 $ 123,899 $ 269,173 $ 233,519 (h) Share-Based Compensation The Company accounts for share-based compensation transactions with employees in accordance with ASC 718, Compensation: Stock Compensation (i) Recent Accounting Pronouncements New accounting pronouncements are issued by the FASB or other standards setting bodies that are adopted by the Company are adopted as of the specified effective date. Unless otherwise discussed, management believes that the impact of recently issued standards that are not yet effective will not have a material impact on the Company’s unaudited condensed consolidated financial statements upon adoption. In January 2017, the FASB issued Accounting Standards Update (“ASU”) 2017-04, Intangibles – Goodwill and Other 2017-04 In August 2016, the FASB issued ASU 2016-15, Statement of Cash Flows: Classification of Cash Receipts and Cash Payments In March 2016, the FASB issued ASU 2016-09, Compensation-Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting tax-withholding 2016-09 In March, April and May 2016, the FASB issued ASU 2016-08, 2016-10 2016-12, Revenue from Contracts with Customers 2014-09. 2014-09, Revenue from Contracts with Customers Revenue Recognition In February 2016, the FASB issued ASU 2016-02, Leases
Predecessor
Description of Business and Summary of Significant Accounting Policies		(1) Description of business and summary of significant accounting policies (a) Description of business EVO Investco, LLC (“EVO LLC”) and its subsidiaries are referred to herein collectively as the “Company” or “EVO” unless the context requires otherwise. The Company provides card-based payment processing services to small to middle market merchants, multinational corporations, government agencies, and other business and nonprofit enterprises located throughout North America and Europe. These services enable merchants to accept credit and debit cards, as well as other electronic payment methods as payment for their products and services, by providing the terminal devices, card authorization, data capture, funds settlement, risk management, fraud detection, and chargeback services. As of December 31, 2017, the Company services over 525,000 merchants and has the ability to process across 50 markets and operates two reportable segments: North America and Europe. The Company markets its services through diverse channels, including international, national, and regional sales teams and third-party reseller partners. The Company also has relationships with a broad range of referral partners that include banks, independent software vendors, payment facilitators, independent sales organizations (“ISOs”) and trade associations as well as arrangements with processors. Since 2012, the Company acquired and established various interests in entities that expanded the Company’s presence in North America and Europe. Most of these acquisitions were facilitated by an increase in the Company’s bank credit commitments. (b) Basis of presentation and use of estimates The preparation of the consolidated financial statements in conformity with generally accepted accounting principles in the United States (“U.S. GAAP”) requires management to make certain estimates and assumptions that affect the reported assets and liabilities, the disclosure of contingent assets and liabilities at the date of the consolidated financial statements, and the reported amounts of revenue and expenses during the period. Accordingly, actual results could differ from those estimates. Estimates are used when accounting for, but not limited to, redeemable non-controlling interest, income taxes, and valuation of long lived assets. For the year ended December 31, 2017, the Company recorded certain prior period adjustments to components of Total deficit. The impact of these corrections increased the Accumulated deficit by $29.9 million, decreased Accumulated other comprehensive loss by $13.7 million, and increased Nonredeemable non-controlling interest by $16.2 million. These adjustments were made to (1) reclassify prior period distributions from Nonredeemable non-controlling interest into Redeemable non-controlling interest, and (2) to reclassify prior period foreign currency translation adjustment associated with Redeemable non-controlling interest. On the consolidated statement of changes in members’ deficit this activity was recognized in the Foreign currency translation and other adjustments for the year ended December 31, 2017. The aforementioned adjustments had no impact on Total deficit. (c) Principles of consolidation The accompanying consolidated financial statements include the accounts of EVO LLC and its majority owned and/or controlled subsidiaries. All intercompany accounts and transactions have been eliminated in consolidation. The Company accounts for investments over which it has significant influence but not a controlling financial interest using the equity method of accounting. (d) Cash and cash equivalents and restricted cash Cash and cash equivalents include all cash balances and highly liquid securities with original maturities of three months or less when acquired. Cash balances often exceed federally insured limits; however, concentration of credit risk is limited due to the payment of funds on the day following receipt in satisfaction of the settlement process. Included in cash and cash equivalents are merchant reserve cash balances, which represent funds collected from the Company’s merchants that serve as collateral to minimize contingent liabilities associated with any losses that may occur under the respective merchant agreement (“Merchant Reserves”). While this cash is not restricted in its use, the Company believes that designating this cash to collateralize Merchant Reserves strengthens its fiduciary standings with member sponsors and is in accordance with the guidelines set by the card networks. As of December 31, 2017 and 2016, Merchant Reserves were $111.3 million and $121.4 million, respectively. (e) Accounts receivable and other receivables Receivable balances are stated net of allowance for doubtful accounts. Accounts receivable consists of amounts of foreign value added taxes to be recovered during regular business operation and amounts due from ISOs and merchants related to the sale of point of sale (“POS”) equipment and peripherals. Included in other receivables as of December 31, 2017 and 2016 is an amount of value added taxes of $32.1 million and $31.6 million, respectively, due from the Mexican tax authority to recover as part of the business acquisition in Mexico with a corresponding liability that has been included in accounts payable to be paid to the seller. Also included in other receivables are advances to merchants and other revenues due to the Company. The Company periodically evaluates its accounts receivable and other receivables for collectability. The Company reviews historical loss experience, the financial position of its customers and known or expected trends when estimating the allowance for doubtful accounts. As of December 31, 2017 and 2016, there was no allowance for doubtful accounts. (f) Inventory Inventory, consisting primarily of electronic POS terminals and prepaid mobile phone cards, is stated at the lower of cost or net realizable value. Cost is determined by using the first-in first-out (g) Settlement processing assets and liabilities In certain markets, the Company is a member of various card networks, allowing it to process and fund transactions without third party sponsorship. In other markets, the Company has financial institution sponsors (“Member Banks”) where the Company facilitates payment transactions. These arrangements allow the Company to route transactions under the Member Banks’ control and identification numbers to clear card transactions through card networks. Funds settlement refers to the process of transferring funds for sales and credits between card issuers and merchants. The standards of the card networks restrict non-members from performing funds settlement or accessing merchant settlement funds, and, instead, require that these funds be in the possession of the Member Banks until the merchant is funded. However, in certain markets and in accordance with the terms of the Company’s Bank Sponsorship Agreements with its Member Banks, funds settlement generally follows a net settlement process. Timing differences, interchange expense, Merchant Reserves, and exception items cause differences between the amount the Member Banks receives from the card networks and the amount funded to the merchants. Settlement processing assets and obligations represent intermediary balances arising in the settlement process. A summary of these amounts as of December 31, 2017 and 2016 are as follows: 2017 2016 (In thousands) Settlement processing assets: Receivable from card networks $ 342,803 $ 243,409 Receivable from merchants 96,466 58,221 Totals $ 439,269 $ 301,630 Settlement processing obligations: Settlement liabilities $ (372,642 ) $ (272,181 ) Merchant reserves (111,876 ) (121,387 ) Totals $ (484,518 ) $ (393,568 ) (h) Deferred costs In 2016 the Company began incurring costs in connection with the filing of its Registration Statement on Form S-1, which are deferred in other assets in accordance with ASC 505-10-25 , Equity—Recognition The Company has capitalized $6.4 million and $0.6 million as of December 31, 2017 and 2016, respectively. (i) Equipment and improvements Equipment and improvements are stated at cost less accumulated depreciation. Card processing, office equipment, computer software, and furniture and fixtures are depreciated over their respective estimated useful lives, on a straight line basis. Leasehold improvements are depreciated over the lesser of the estimated useful life of the asset or the lease term. Maintenance and repairs which do not extend the useful life of the respective assets are charged to expense as incurred. (j) Deferred financing costs The costs associated with obtaining debt financing are capitalized and amortized over the term of the related debt. Such costs are shown as a reduction of the long-term debt. (k) Goodwill and intangible assets The Company regularly evaluates whether events and circumstances have occurred that indicate the carrying amounts of goodwill, acquired merchant contract portfolios and other intangible assets may not be recoverable. Goodwill represents the excess of cost over fair value of identifiable tangible and intangible net assets acquired through acquisitions. The Company evaluates its goodwill and indefinite lived intangible assets for impairment annually as of October 1, or more frequently as circumstances warrant. The Company has the option to perform a qualitative assessment of impairment or a two-step approach to determine whether events or circumstances have occurred giving rise to the need for further quantitative testing. If the Company decides that it is appropriate to perform a qualitative assessment, management first assesses qualitative factors to determine whether it is more likely than not that the fair value of a reporting unit is less than its carrying amount. A qualitative assessment would include consideration of macroeconomic condition, industry and market considerations, changes in certain costs, overall financial performance, and other relevant entity specific events. If the Company concludes that the fair value of a reporting unit more likely than not exceeds its carrying value, no further evaluation is necessary. If the Company concludes that the carrying value of a reporting unit more likely than not exceeds the fair value, management is required to perform the two step process. In the first step, the fair value for the reporting unit is compared to its carrying value including goodwill. In the event that the fair value of the reporting unit was determined to be less than the carrying value, a second step is performed which compares the implied fair value of the reporting unit’s goodwill to the carrying value of the goodwill. The implied fair value for the goodwill is determined based on the difference between the fair value of the reporting unit and the fair value of the net identifiable assets. If the implied fair value of the goodwill is less than its carrying value, the difference is recognized as an impairment. The Company has two reporting units: North America and Europe. Finite-lived assets include merchant contract portfolios, marketing alliance agreements, trademarks, internally developed software and non-competition agreements stated net of accumulated amortization or impairment charges and foreign currency translation adjustments. Merchant contract portfolios consist of merchant contracts acquired from third parties that will generate revenue for the Company. The useful lives of merchant contract portfolios are determined using forecasted cash flows, based on, among other factors, estimates of revenue, expenses, and merchant attrition associated with the underlying portfolio of merchant accounts. The useful lives are determined based upon the period of time over which a significant portion of the economic value of such assets are expected to be realized. The useful life of merchant contract portfolios is 7 to 19 years. Amortization of merchant contract portfolios is accelerated based on the present value of the portfolios’ forecasted cash flows. Acquired marketing alliance agreements and certain acquired trademarks are amortized on a straight-line basis over 5 to 21 years. Internally developed software has a useful life of 3 to 7 years using the straight-line method. Factors such as obsolescence, technology, competition, and other economic factors have been considered when determining the useful life of internally developed software. Capitalization of internally developed software occurs in costs associated with the developmental phase of a project, and amortization commences when the software is ready to be placed into use by the Company. Expenses incurred before the completion of the preliminary project stage are expensed as incurred. Non-competition agreements are amortized on a straight-line basis over 2 to 4 years. When factors indicate that long-lived assets should be evaluated for possible impairment, the Company assesses its recoverability by determining whether the carrying value will be recovered through its future undiscounted cash flows and from its ongoing use, and if applicable, its eventual disposition. When the carrying value exceeds its fair value, an impairment loss is recognized in an amount equal to the difference. For the years ended December 31, 2017 and 2016, there was no goodwill or long-lived asset impairment. (l) Revenue recognition The Company recognizes revenue when (1) it is realized or realizable and earned, (2) there is persuasive evidence of an arrangement, (3) delivery and performance has occurred, (4) there is a fixed or determinable sales price, and (5) collection is reasonably assured. The Company primarily earns revenue from payment processing services. Payment processing service revenue is based on a percentage of transaction value or on a specified amount per transaction or related services, and is recognized as such services are performed. The Company also earns revenue in North America and Europe from sales and rental of electronic POS equipment. Revenue from the sale of these products is recognized when goods are shipped and title passes to the customer. Revenue from the rental of electronic point-of-sale equipment is recognized monthly as earned. These revenues are presented in “Processing and other revenue” in the below table and totaled $36.2 million and $36.5 million for the years ended December 31, 2017 and 2016, respectively. Such rental arrangements are considered multiple element arrangements. The Company follows guidance in ASC 605-25, Revenue Recognition—Multiple-Element Arrangements A summary of revenue is as follows for the years ended December 31, 2017 and 2016: 2017 2016 (In thousands) Processing and other revenue $ 1,744,520 $ 1,404,392 Interchange and card network fees (1,012,167 ) (769,221 ) Subtotal 732,353 635,171 Commissions (159,314 ) (146,225 ) Card network processing costs and other (68,289 ) (69,725 ) Revenue $ 504,750 $ 419,221 Depending on the country, the Company enters into Bank Sponsorship Agreement with Member Banks in order to provide processing services to its merchants, as either a member of the card networks or as an ISO through a processor. The Member Banks sponsorship authorizes the Company to process card network transactions under the applicable guidelines of the Member Banks. The Member Banks are ultimately responsible for the merchant relationship but, under this agreement passes the initial responsibility for settlement processing and risk of loss to the Company. As a member of the card networks, the Company has the ultimate responsibility for merchant relationship, settlement processing and risk of loss. As a member of the card networks or under the ISO relationship, receipts from processors and merchants are presented in “Processing and other revenue” in the above table. The Company does not determine interchange rates; they are set by the card networks. These fees are presented as “Interchange and card network fees” in the above table. The rights for the Company to earn service fee revenue from the receipt of fees from merchants are generated by a negotiated agreement with ISOs or other third parties. The ISO or third party acts as supplier of products or services by achieving most of the shared risks and rewards as principal in the merchant agreement; the Company passes the ISO’s share of merchant receipts to them as “Commissions” as presented in the above table. Card network processing costs and other are assessed by the card networks for authorization, settlement, and card network access services. The Company collects these amounts through the processing cycle and reimburses the card networks. The Company is not responsible for the fulfilment or acceptance of these services and presents these costs as “Card network processing costs and other” in the above table. The Company follows the requirements of ASC 605-45, Principal Agent Considerations The determination of gross versus net recognition for interchange and card network fees, commissions and network processing costs and other fees requires judgment that depends on the relevant facts and circumstances. The Company recognizes its processing and other revenue on a gross basis as the Company is the primary obligor for providing processing services. The Company recognizes its fees charged to customers net of interchange and card network fees, commissions, and card network processing costs and other fees because the fees are assessed to the Company’s merchant customers by other entities as it is not the primary obligor. (m) Income taxes The Company is considered a flow-through entity for U.S. federal tax purposes and most state jurisdictions. Income tax liabilities are incurred in foreign jurisdictions whereas income of EVO LLC in the U.S. flows through and is taxable to its members and not to EVO LLC. EVO LLC’s domestic or foreign subsidiary’s income tax filings are periodically audited by the local tax authorities. EVO LLC’s open tax years by jurisdiction are as follows as of December 31, 2017: Jurisdiction Years Canada 2015-2017 Czech Republic 2015-2017 Germany 2014-2017 Gibraltar 2016-2017 Ireland 2014-2017 Malta 2016-2017 Mexico 2015-2017 Poland 2013-2017 Spain 2014-2017 United Kingdom 2014-2017 Initial years shown open to income tax audit reflect the first taxable year of organization the first year which the Company has total or partial ownership of the legal entity in the Czech Republic, Gibraltar, Malta, and Mexico. Deferred taxes The Company accounts for income taxes under the asset and liability method, which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the consolidated financial statements. Under this method, deferred tax assets and liabilities are determined on the basis of the differences between the consolidated financial statements and tax bases of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to reverse. The Company recognizes deferred tax assets to the extent that it is expected these assets are more likely than not to be realized. In making such a determination, the Company considers all available positive and negative evidence, including future reversals of existing taxable temporary differences, projected future taxable income, tax-planning strategies, and results of recent operations. If the Company determines that it would be able to realize our deferred tax assets in the future in excess of their net recorded amount, the Company would make an adjustment to the deferred tax asset valuation allowance, which would reduce the provision for income taxes. Deferred tax assets and deferred tax liabilities are measured using tax rates expected to apply for the period when the asset will be recovered or the liability will be settled, based on jurisdictional tax rates (and tax regulations) in effect. The effect of a change in tax rates is recognized in the consolidated statement of operations and comprehensive income (loss) in the period that includes the enactment date. Management assesses the available positive and negative evidence to estimate if sufficient future taxable income will be generated to use existing deferred tax assets. A significant piece of objective negative evidence evaluated was the cumulative loss incurred over the three-year period ended December 31, 2017. Such objective evidence limits the ability to consider other subjective evidence such as our projections of future growth. On the basis of this evaluation, as of December 31, 2017 and 2016, a valuation allowance of $15.9 million and $11.5 million, respectively, has been established to reduce the carrying amount of the deferred tax to an amount that is more than likely than not to be realized in various European jurisdictions. The amount of the deferred tax asset considered realizable, however, could be adjusted if estimates of future taxable income during the carryforward period are reduced or increased or if objective negative evidence in the form of cumulative losses is no longer present and additional weight may be given to subjective evidence such as our projections for growth. Uncertain tax positions The Company records uncertain tax positions in accordance with ASC 740 on the basis of a two-step process: (1) determine whether it is more likely than not that the tax positions will be sustained on the basis of the technical merits of the position and (2) for those tax positions that meet the more-likely-than-not recognition threshold, recognize the largest amount of tax benefit that is more than 50 percent likely to be realized upon ultimate settlement with the related tax authority. The Company is subject to tax audits in various jurisdictions and regularly assesses the likely outcome of such audits in order to determine the need for liabilities for uncertain tax benefits. As of December 31, 2017 and 2016, the Company’s management believed that, based on its evaluation of the tax positions including its filed tax returns, there were no uncertain tax positions that required recognition or disclosure in the consolidated financial statements. The Company’s management continually evaluates the appropriateness of liabilities for uncertain tax positions considering factors such as statutes of limitations, audits, proposed settlements, and changes in tax law. The Company recognizes interest and penalties related to unrecognized tax benefits within the income tax expense line in the accompanying consolidated statement of operations. Accrued interest and penalties are included within the related tax liability line in the consolidated balance sheet. (n) Nonredeemable non-controlling interests and redeemable non-controlling interests Non-controlling interests relate to the portion of equity in a consolidated subsidiary not attributable, directly or indirectly, to the Company. Where redemption of such non-controlling interests are solely within the control of the Company, such interests are reflected in the consolidated balance sheets as “Nonredeemable non-controlling interests” and in the consolidated statements of operations and comprehensive income (loss) as “Net income attributable to nonredeemable non-controlling interests.” Redeemable non-controlling interests (“RNCI”) relate to non-controlling interests that are redeemable upon the occurrence of an event that is not solely within the Company’s control and are reported in the mezzanine section between total liabilities and members’ deficit in the Company’s consolidated balance sheets. The Company adjusts the redeemable non-controlling interests to reflect its estimate of the maximum redemption amount each year against the Company’s members’ deficit. (o) Self-insurance The Company is self-insured up to certain predetermined amounts for liabilities relating to employee related health and dental care benefits in the United States. The estimated costs of all known and probable losses were accrued by the Company as of December 31, 2017 and 2016. The provisions for self-insured employee related health and dental care benefits are estimated by management by considering historical claims experiences. The Company is also the beneficiary of a stop loss insurance policy for annual claims under its employee health care plan of $200,000 per plan member and an aggregate total insurance benefit of $1.0 million per year. The accrued liability for self-insured employee health claims was $0.4 million and $0.6 million as of December 31, 2017 and 2016, respectively. (p) Foreign currency translation The Company has operations in foreign countries whose functional currency is the local currency. Gains and losses on transactions denominated in currencies other than the functional currency are included in determining net income for the period. The assets and liabilities of subsidiaries whose functional currency is a foreign currency are translated at the period end exchange rate. Income statement items are translated at the average monthly rates prevailing during the year. The resulting translation adjustment is recorded as a component of other comprehensive income (loss) and is included in members’ deficit. (q) Fair value measurements The Company follows ASC 820, Fair Value Measurements The Company uses the hierarchy prescribed in the aforementioned accounting guidance for fair value measurements, based on the available inputs to the valuation and the degree to which they are observable or not observable in the market. The three levels of the hierarchy are as follows: Level 1 Inputs—Unadjusted quoted prices in active markets for identical assets or liabilities accessible to the reporting entity at the measurement date, Level 2 Inputs—Other than quoted prices included in Level 1 inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the asset or liability, and Level 3 Inputs—Unobservable inputs for the asset or liability used to measure fair value allowing for inputs reflecting the Company’s assumptions about what other market participants would use in pricing the asset or liability, including assumptions about risk. (r) Segment reporting The Company has two strategic operating segments: North America and Europe. Additionally, the Company has determined that the reportable segments are the same as the operating segments. The alignment of the Company’s segments is designed to establish lines of business that support the geographical markets the Company operates in and allow the Company to further globalize the Company’s solutions while working seamlessly with the Company’s teams across these markets. The North America segment comprises the geographical markets of the United States, Canada and Mexico. The Europe segment comprises the geographical markets of Western Europe (Spain, United Kingdom, Ireland and Germany) and Eastern Europe (Poland and Czech Republic). The Company also provides general corporate services to its segments through a corporate function, which does not earn any revenues and is therefore not an operating segment. Such costs are reported as “Corporate.” (s) Earnings per share Historic basic and diluted earnings per common unit holder are not presented since the ownership structure of the Company is not a common unit of ownership. (t) Recent accounting pronouncements New accounting pronouncements are issued by the FASB or other standards setting bodies that are adopted by the Company as of the specified effective date. Unless otherwise discussed, management believes that the impact of recently issued standards that are not yet effective will not have a material impact on the Company’s consolidated financial statements upon adoption. In January 2017, the FASB issued ASU 2017-04, Intangibles—Goodwill and Other In January 2017, the FASB issued ASU 2017-01, Business Combinations , Business Combinations In August 2016, the FASB issued ASU 2016-15, Statement of Cash Flows: Classification of Cash Receipts and Cash Payments In March, April and May 2016, the FASB issued ASU 2016-08, 2016-10 and 2016-12, Revenue from Contracts with Customers Revenue from Contracts with Customers Revenue Recognition In February 2016, the FASB issued ASU 2016-02, Leases

Acquisitions

Acquisitions	6 Months Ended	12 Months Ended
	Jun. 30, 2018	Dec. 31, 2017
Acquisitions	(4) Acquisitions 2018 Acquisitions (a) EVO Payments International Corp. - Canada In February 2018, a subsidiary of EVO, Inc. acquired the remaining 30% membership interest in EVO Payments International Corp. - non-controlling (b) Nationwide Payment Solutions, LLC In March 2018, a subsidiary of EVO, Inc. acquired the remaining 38% membership interest in Nationwide Payment Solutions, LLC (“NPS”) for an upfront payment of $16.9 million and contingent consideration of $3.8 million to be paid on March 23, 2019. This transaction resulted in a reduction to members’ deficit and nonredeemable non-controlling (c) Liberbank, S.A. In April 2018, a subsidiary of EVO, Inc. acquired a portion of the merchant acquiring assets of Liberbank, S.A and Banco de Castilla la Mancha, S.A. for € (d) Nodus Technologies, Inc. In May 2018, a subsidiary of EVO, Inc. completed the acquisition of 100% of the outstanding shares of Nodus Technologies, Inc. (“Nodus”) for $18.0 million. The total consideration includes a holdback liability of $0.8 million. Nodus is presented in our North America segment. The pro forma impact of this acquisition was not material to the Company’s historical consolidated operating results and is, therefore, not separately presented. Equipment and intangible assets consist of office equipment, computer software, merchant contract portfolios, trademarks, internally developed software, and non-competition 2017 Acquisitions (e) Sterling Payment Technologies, LLC In January 2017, a subsidiary of EVO, Inc. completed the acquisition of 100% of outstanding units of Sterling Payment Technologies, LLC (“Sterling”) for $196.8 million, including deferred purchase price of $71.2 million, a holdback liability of $0.2 million and an estimated working capital adjustment of $0.3 million. The Company agreed to a deferred purchase price of $70.0 million which was paid in full in May 2018. Total costs incurred in connection with this acquisition were $1.3 million and are presented in selling, general and administrative expenses. Sterling is presented in our North America segment. The table below presents the allocation of the purchase price of Sterling to the assets acquired and liabilities assumed based on their fair values. As of the (In thousands) Cash and cash equivalents $ 601 Accounts receivable 945 Prepaid expenses and other 905 Inventory 851 Equipment and improvements 2,711 Intangibles - Trademarks 14,400 Intangibles - Internally developed software 7,300 Intangibles - Non-competition 6,200 Intangibles - Merchant contract portfolios 27,300 Intangibles - Marketing alliance agreements 30,200 Accounts payable and accrued expenses (2,626 ) Total net fair value excluding goodwill 88,787 Goodwill 107,978 Total purchase price $ 196,765 Intangible assets consist of an indefinite lived trade name, internally developed software, non-competition non-competition The Company views this acquisition as an important part of its long-term strategy of expanding the Company’s business domestically and the goodwill arising from the acquisition was attributable to strategic benefit and growth opportunities, including alternative sales channels and operating synergies that the Company expects to realize. (f) Vision Payments Solutions, LLC In March 2017, a subsidiary of EVO, Inc. acquired the remaining 25% membership interest in Vision Payments Solutions, LLC (“VPS”) from Vision Payments Solutions, Inc., resulting in a reduction to members’ deficit and nonredeemable non-controlling (g) Pineapple Payments, LLC In April 2017, a subsidiary of EVO, Inc. acquired the remaining 75% of the units of Pineapple Payments, LLC (“Pineapple”) for $8.4 million, inclusive of contingent consideration of $0.7 million. Pineapple is presented in our North America segment. The pro forma impact of this acquisition was not material to the Company’s historical consolidated operating results and is, therefore, not presented. Intangible assets consist of merchant contract portfolios and marketing alliance agreements with useful lives of 7 years and 5 years, respectively. (f) Zenith Merchant Services, LLC In May 2017, a subsidiary of EVO, Inc. acquired the remaining 49% membership interest in Zenith Merchant Services, LLC (“Zenith”) for $9.2 million, inclusive of contingent consideration of $2.8 million. The transaction resulted in an increase to members’ deficit and reduction to nonredeemable non-controlling
Predecessor
Acquisitions		(2) Acquisitions 2017 Acquisitions (a) Sterling payment technologies In January 2017, the Company completed the acquisition of 100% of the merchant acquiring business of Sterling Payment Technologies, LLC (“Sterling”) for $196.8 million. As of December 31, 2016, $125.0 million had been held in escrow and classified on the consolidated balance sheet as restricted cash to be used as consideration. The total consideration includes estimated deferred purchase price of $71.2 million, a holdback liability of $0.2 million and an estimated working capital adjustment of $0.3 million. The Company agreed to a deferred purchase price of $70.0 million which accrues interest at a rate of 5% per annum and is payable in quarterly installments of $5.0 million, plus accrued and unpaid interest, beginning September 30, 2017. Any remaining unpaid principal and interest is due in full on September 30, 2018. The deferred purchase price is subject to certain negative covenants, including a prohibition against certain distributions to the unit holders of EVO LLC until the deferred purchase price is paid in full. The Company may voluntarily prepay the deferred purchase price at any time, without premium, subject to the satisfaction of leverage incurrence test under the Senior Secured Credit Facilities. Total costs incurred in connection with this acquisition were $1.3 million and are presented in selling, general and administrative expenses. Sterling is presented in the North America segment. The table below presents the allocation of the purchase price of Sterling to the assets acquired and liabilities assumed based on their fair values. As of the (In thousands) Cash and cash equivalents $ 601 Accounts receivable 945 Prepaid expenses and other 905 Inventory 851 Equipment and improvements 2,711 Intangibles—Trademarks 14,400 Intangibles—Internally developed software 7,300 Intangibles—Non-competition agreements 6,200 Intangibles—Merchant contract portfolios 27,300 Intangibles—Marketing alliance agreements 30,200 Accounts payable and accrued expenses (2,626 ) Total net fair value excluding goodwill 88,787 Goodwill 107,978 Total purchase price $ 196,765 Intangible assets consist of an indefinite lived trade name, internally developed software, non-competition agreements, marketing alliance agreements and merchant contract portfolios with useful lives of 7 years, 2 to 4 years, 18 to 21 years, and 12 to 18 years, respectively. Multiple assets were acquired for each of the following classes of asset resulting in variability in the assets useful life: non-competition agreements, marketing alliance agreements and merchant contract portfolios. Acquired goodwill is expected to be tax deductible. The Company views this acquisition as an important part of its long-term strategy of expanding the Company’s business domestically and the goodwill arising from the acquisition was attributable to strategic benefit and growth opportunities, including alternative sales channels and operating synergies that the Company expects to realize. Revenues and net income included in the consolidated statements of operations and comprehensive income (loss) from the date of acquisition through December 31, 2017 is $50.3 million and $0.9 million, respectively. The unaudited pro forma revenues and net (loss) income for the years ended December 31, 2017 and 2016 if the acquisition of Sterling had occurred on January 1, 2016 are $504.7 million and $(40.2) million, and $460.0 million and $43.6 million, respectively. The pro forma adjustments include incremental amortization and depreciation expense, incremental interest expense associated with new long-term debt required to finance the acquisition as well as the deferred consideration, and tax expense associated with the fair value adjustments made in applying the acquisition-method of accounting. (b) Vision Payments Solutions In March 2017, a subsidiary of the Company acquired the remaining 25% membership interest in Vision Payments Solutions, LLC (“VPS”) from Vision Payments Solutions, Inc. This transaction resulted in a reduction to members’ deficit and nonredeemable non-controlling interest of $0.4 million. VPS is presented in the North America segment. (c) Pineapple Payments In April 2017, a subsidiary of the Company acquired the remaining 75% of the assets of Pineapple Payments, LLC (“Pineapple”) for $8.4 million. This consideration is inclusive of contingent consideration of $0.7 million. Pineapple is presented in the North America segment. The pro forma impact of this acquisition was not material to the Company’s historical consolidated operating results and is, therefore, not presented. Intangible assets consist of merchant contract portfolios and marketing alliance agreements with useful lives of 7 years and 5 years, respectively. (d) Zenith Merchant Services In May 2017, a subsidiary of the Company acquired the remaining 49% membership interest in Zenith Merchant Services, LLC (“Zenith”) for $9.2 million. This consideration is inclusive of contingent consideration of $2.8 million. The transaction resulted in an increase to members’ deficit and reduction to nonredeemable non-controlling interest of $6.8 million and $2.4 million, respectively. Zenith is presented in the North America segment. 2016 Acquisitions (e) Intelligent Payments Group Limited In December 2016, the Company completed the acquisition of 100% of the gateway processing business of Intelligent Payments Group Limited (“IPG”) for £2.5 million ($3.2 million). This consideration is inclusive of an estimated earn out of £0.5 million ($0.6 million). The acquisition of IPG gives the Company the opportunity to significantly reduce third-party processing costs by leveraging existing technologies developed by IPG as well as offering a new product for the European teams to sell to existing and potential merchants. IPG is presented in the Europe segment. The pro forma impact of this acquisition was not material to the Company’s historical consolidated operating results and is, therefore, not presented. (f) REVO CZ In February 2016, the Company’s majority owned subsidiary Centum Elektronicznych Uslug Platniczych eService Sp. z o.o. (“eService”) completed the acquisition of Raiffeisenbank S.A.’s (“Raiffeisenbank”) Czech merchant acquiring assets and business (“REVO CZ”) for cash consideration of CZK 203.9 million ($8.2 million). In addition, eService and Raiffeisenbank entered into a ten-year strategic marketing agreement with a five-year renewal option pursuant to which Raiffeisenbank exclusively refers bank customers to eService for merchant acquiring services. Goodwill relating to the acquisition of REVO CZ is $1.4 million and presented in the Europe segment. The pro forma impact of this acquisition was not material to the Company’s historical consolidated operating results and is, therefore, not presented.

Equipment and improvements

Equipment and improvements	6 Months Ended	12 Months Ended
	Jun. 30, 2018	Dec. 31, 2017
Equipment and Improvements	(5) Equipment and Improvements Equipment and improvements consisted of the following: Estimated Useful Lives in Years June 30, 2018 December 31, 2017 (In thousands) Card processing 3-5 $ 113,489 $ 102,789 Office equipment 3-5 42,007 37,476 Computer software 3 41,278 38,669 Leasehold improvements various 13,120 12,764 Furniture and fixtures 5-7 5,822 5,410 Totals 215,716 197,108 Less accumulated depreciation (118,336 ) (106,889 ) Foreign currency translation adjustment 2,977 6,368 Totals $ 100,357 $ 96,587 Depreciation expense related to equipment and improvements was $9.5 million and $7.2 million for the three months ended June 30, 2018 and 2017, respectively. Depreciation expense related to equipment and improvements was $18.5 million and $14.3 million for the six months ended June 30, 2018 and 2017, respectively. In the six months ended June 30, 2018 equipment and improvements and accumulated depreciation were each reduced by $7.5 million and $7.1 million, respectively, and in the six months ended June 30, 2017 by $2.7 million and $2.6 million, respectively, primarily related to asset retirements. The Company infrequently sells or disposes of assets that are not fully depreciated, and this activity represents an insignificant portion of the total reduction.
Predecessor
Equipment and Improvements		(3) Equipment and improvements Equipment and improvements consisted of the following as of December 31, 2017 and 2016: Estimated useful lives in years 2017 2016 (In thousands) Card processing 3-5 $ 102,789 $ 71,947 Office equipment 3-5 37,476 24,323 Computer software 3 38,669 29,150 Leasehold improvements various 12,764 14,034 Furniture and fixtures 5-7 5,410 9,122 Totals 197,108 148,576 Less accumulated depreciation (106,889 ) (73,548 ) Increase (decrease) in foreign currency translation 6,368 (2,444 ) Totals $ 96,587 $ 72,584 Depreciation expense related to equipment and improvements was $29.1 million and $25.4 million for the years ended December 31, 2017 and 2016, respectively. In the year ended December 31, 2017, equipment and improvements and accumulated depreciation were each reduced by $7.4 million and $7.0 million, respectively, and in the year ended December 31, 2016 by $10.1 million and $10.1 million, respectively, primarily for asset retirements. The Company infrequently sells or disposes of assets that are not fully depreciated, and this activity represents an insignificant portion of the total reduction.

Goodwill and intangible assets

Goodwill and intangible assets	6 Months Ended	12 Months Ended
	Jun. 30, 2018	Dec. 31, 2017
Goodwill and Intangible Assets	(6) Goodwill and Intangible Assets Intangible assets, net consist of the following: June 30, December 31, 2018 2017 (In thousands) Intangible assets with finite lives: Merchant contract portfolios: Gross carrying value $ 282,614 $ 274,780 Accumulated amortization (125,515 ) (113,747 ) Accumulated impairment losses (5,658 ) (5,658 ) Foreign currency translation adjustment (28,443 ) (26,057 ) Net 122,998 129,318 Marketing alliance agreements: Gross carrying value 191,954 187,758 Accumulated amortization (41,694 ) (35,509 ) Accumulated impairment losses (7,585 ) (7,585 ) Foreign currency translation adjustment (17,671 ) (15,561 ) Net 125,004 129,103 Trademarks, finite-lived: Gross carrying value 27,283 25,084 Accumulated amortization (9,596 ) (8,485 ) Foreign currency translation adjustment (4,355 ) (3,701 ) Net 13,332 12,898 Internally developed software: Gross carrying value 52,620 42,442 Accumulated amortization (11,696 ) (9,760 ) Accumulated impairment losses (9,324 ) (9,324 ) Foreign currency translation adjustment (3,607 ) (3,247 ) Net 27,993 20,111 Non-competition Gross carrying value 6,400 6,200 Accumulated amortization (3,961 ) (2,633 ) Net 2,439 3,567 Total finite-lived, net 291,766 294,997 Trademarks, indefinite-lived: Gross carrying value 18,499 18,486 Total intangible assets, net $ 310,265 $ 313,483 Amortization expense related to intangible assets was $11.5 million and $11.4 million for the three months ended June 30, 2018 and 2017, respectively. Amortization expense related to intangible assets was $22.2 million and $21.3 million for the six months ended June 30, 2018 and 2017, respectively. Estimated amortization expense to be recognized during each of the five years subsequent to June 30, 2018: Amount (In thousands) Years ending: 2018 (remainder for the year) $ 23,012 2019 41,232 2020 36,558 2021 31,091 2022 27,161 2023 and thereafter 132,712 Total $ 291,766 The following represents net intangible assets by segment: June 30, 2018 December 31, 2017 (In thousands) Intangible assets, net: North America Merchant contract portfolios $ 87,256 $ 89,045 Marketing alliance agreements 79,116 82,604 Trademarks, finite-lived 1,487 — Internally developed software 16,798 10,431 Non-competition 2,439 3,567 Trademarks, indefinite-lived 18,499 18,486 Total 205,595 204,133 Europe Merchant contract portfolios 35,742 40,273 Marketing alliance agreements 45,888 46,499 Trademarks, finite-lived 11,845 12,898 Internally developed software 11,195 9,680 Total 104,670 109,350 Total intangible assets, net $ 310,265 $ 313,483 Goodwill activity for the six months ended June 30, 2018, in total and by reportable segment, was as follows: Reportable Segment North Europe Total (In thousands) Goodwill, gross, as of December 31, 2017 $ 196,126 $ 139,843 $ 335,969 Accumulated impairment losses — (24,291 ) (24,291 ) Goodwill, net, as of December 31, 2017 196,126 115,552 311,678 Business combinations 10,986 — 10,986 Foreign currency translation adjustment (307 ) (6,152 ) (6,459 ) Goodwill, net as of June 30, 2018 $ 206,805 $ 109,400 $ 316,205 For the six months ended June 30, 2018 and 2017, there was no goodwill or long-lived asset impairment.
Predecessor
Goodwill and Intangible Assets		(4) Goodwill and intangible assets Intangible assets, net consist of the following as of December 31, 2017 and 2016, respectively: 2017 2016 (In thousands) Intangible assets with finite lives: Merchant contract portfolios: Gross carrying value $ 274,780 $ 240,654 Accumulated amortization (113,747 ) (87,409 ) Accumulated impairment losses (5,658 ) (5,658 ) Foreign currency translation adjustment (26,057 ) (37,765 ) Net 129,318 109,822 Marketing alliance agreements: Gross carrying value 187,758 154,760 Accumulated amortization (35,509 ) (23,716 ) Accumulated impairment losses (7,585 ) (7,585 ) Foreign currency translation adjustment (15,561 ) (25,524 ) Net 129,103 97,935 Trademarks, finite-lived: Gross carrying value 25,084 25,084 Accumulated amortization (8,485 ) (6,467 ) Foreign currency translation adjustment (3,701 ) (5,898 ) Net 12,898 12,719 Internally developed software: Gross carrying value 42,442 26,727 Accumulated amortization (9,760 ) (6,772 ) Accumulated impairment losses (9,324 ) (9,324 ) Foreign currency translation adjustment (3,247 ) (3,909 ) Net 20,111 6,722 Non-competition agreements: Gross carrying value 6,200 — Accumulated amortization (2,633 ) — Net 3,567 — Total finite-lived, net 294,997 227,198 Trademarks, indefinite-lived: Gross carrying value 18,486 4,086 Total intangible assets, net $ 313,483 $ 231,284 Amortization expense related to intangible assets was $45.0 million and $38.6 million for the years ended December 31, 2017 and 2016, respectively. Estimated amortization expense to be recognized during each of the five years subsequent to December 31, 2017: Amount (In thousands) Years ending: 2018 $ 44,266 2019 40,232 2020 35,621 2021 29,536 2022 26,645 2023 and thereafter 118,697 Total $ 294,997 The following represents net intangible assets by segment as of December 31, 2017 and 2016, respectively: 2017 2016 (In thousands) Intangible assets: North America Merchant contract portfolios $ 89,045 $ 65,112 Marketing alliance agreements 82,604 55,165 Internally developed software 10,431 1,088 Non-competition agreements 3,567 — Trademarks, indefinite-lived 18,486 4,086 Total 204,133 125,451 Europe Merchant contract portfolios 40,273 41,474 Marketing alliance agreements 46,499 45,979 Trademarks, finite-lived 12,898 12,740 Internally developed software 9,680 5,640 Total 109,350 105,833 Total intangible assets $ 313,483 $ 231,284 Goodwill activity for the years ended December 31, 2017 and 2016, in total and by reportable segment, was as follows: Reportable segment North Europe Total (In thousands) Goodwill, gross, as of December 31, 2015 $ 90,162 $ 126,677 $ 216,839 Accumulated impairment losses — (24,291 ) (24,291 ) Goodwill, net, as of December 31, 2015 90,162 102,386 192,548 Business combinations 2,627 1,380 4,007 Foreign currency translation adjustment (6,380 ) (5,691 ) (12,071 ) Goodwill, net as of December 31, 2016 86,409 98,075 184,484 Goodwill, gross, as of December 31, 2016 86,409 122,366 208,775 Accumulated impairment losses — (24,291 ) (24,291 ) Goodwill, net, as of December 31, 2016 86,409 98,075 184,484 Business combinations 107,978 — 107,978 Foreign currency translation adjustment 1,739 17,477 19,216 Goodwill, net as of December 31, 2017 $ 196,126 $ 115,552 $ 311,678

Other Assets

Other Assets	12 Months Ended
	Dec. 31, 2017
Predecessor
Other Assets	(5) Other assets Membership interest in Visa Europe Limited Through certain of the Company’s subsidiaries in Europe, the Company was a member of Visa Europe Limited (“Visa Europe”). On June 21, 2016, Visa Inc. (“Visa”) acquired all of the membership interests in Visa Europe. In connection with the acquisition, the Company received approximately € € € €

Related Party Transactions

Related Party Transactions	6 Months Ended	12 Months Ended
	Jun. 30, 2018	Dec. 31, 2017
Related Party Transactions	(7) Related Party Transactions Some of the board members and officers of EVO, Inc. have partial ownership interests in certain related companies. The Company advances funds to and receives funds from these related companies, incurs commission expenses, and sells equipment and services to these companies. The related party commission expenses amounted to $9.9 million and $10.2 million for the three months ended June 30, 2018 and 2017, respectively. The related party commission expenses amounted to $18.8 million and $20.8 million for the six months ended June 30, 2018 and 2017, respectively. The sale of equipment and services amounted to $0.1 million for the three months ended June 30, 2018 and 2017. The sale of equipment and services amounted to $0.2 million and $0.3 million for the six months ended June 30, 2018 and 2017, respectively. Related party balances consist of the following: June 30, 2018 December 31, 2017 (In thousands) Receivables from sale of POS devices and peripherals $ 1,451 $ 1,609 Receivables from related companies 18 974 Notes receivable, short term 172 42 Due from related parties, short term $ 1,641 $ 2,625 Notes receivable, long term — 109 Due from related parties, long term $ — $ 109 Liabilities to related companies 5,398 7,847 Due to related parties, short term $ 5,398 $ 7,847 ISO commission reserve 560 675 Due to related parties, long term $ 560 $ 675 Madison Dearborn Partners, LLC (“MDP”), a member of EVO, LLC and shareholder of EVO, Inc., provides the Company with consulting services on an as needed basis. In addition, the Company will reimburse MDP for certain out of pocket expenses. MDP primarily provides consulting services related to business development, financing matters, and potential acquisition activities. The Company reimbursed less than $0.1 million in expenses to MDP for three and six months ended June 30, 2018 and less than $0.1 million and $5.7 million for three and six months ended June 30, 2017, respectively. Additionally, the Company provides certain treasury, payroll, tax preparation and other services, to Blueapple Inc. (“Blueapple”), a member of EVO, LLC and owner of all outstanding shares of Class B common stock of EVO, Inc. The expense related to these services was $0.1 million for the three and six months ended June 30, 2018 and 2017. The Company provides card-based processing services and risk assessment to Federated Payment Systems, LLC (“Federated”) in the ordinary course of business. The Company also holds a one-third one-third EVO, LLC also relies on Federated Payments Canada Corp. (“Federated Canada”) to provide certain marketing services to the Company’s business in Canada. While the Company does not hold a direct ownership interest in Federated Canada, the Company’s chairman holds a one third interest in Federated Canada. For the three months ended June 30, 2018 and 2017, the Company paid $2.7 million and $2.1 million, respectively in fees to Federated Canada for these services. For the six months ended June 30, 2018 and 2017, the Company paid $3.9 million and $4.0 million, respectively in fees to Federated Canada for these services. The Company leases office space located at 515 Broadhollow Road in Melville, New York for $0.1 million per month from 515 Broadhollow, LLC. 515 Broadhollow, LLC is majority owned, directly and indirectly, by the Company’s chairman. Receivables from related companies include amounts receivable from members of EVO, LLC and shareholders of the Company of $0.6 million and $0.8 million and receivables from minority held affiliates of $0.2 million and $0.3 million as of June 30, 2018 and December 31, 2017. Additionally, the Company has notes receivable from employees maturing on June 24, 2021 with an interest rate of 3.25%. The balance of the outstanding notes is not significant as of June 30, 2018 and December 31, 2017. The outstanding notes are presented in “Other current assets” and “Other assets” on the unaudited condensed consolidated balance sheets. In connection with the vesting of the Class A restricted shares, the Company issued loans to certain employees for the purposes of paying withholding taxes in the amount of $0.6 million. The Company, through one wholly owned subsidiary and one minority held affiliate, conducts business under ISO agreements with a relative of the Company’s chairman pursuant to which the relative provides certain marketing services and equipment in exchange for a commission based on the volume of transactions processed for merchants acquired by the related party. For the three months ended June 30, 2018, the Company paid $0.2 million and $0.1 million, respectively, for commissions paid related to this activity. For the six months ended June 30, 2018 and 2017, the Company paid $0.3 million and $0.1 million, respectively, for commissions paid related to this activity. NFP is the Company’s benefit broker and 401(k) manager. NFP is a portfolio company of MDP and one of the Company’s executive officers maintains a minority ownership interest in NFP. For the three and six months ended June 30, 2018 and 2017, the Company paid $0.1 million in commissions and other expenses to NFP.
Predecessor
Related Party Transactions		(6) Related party transactions Some of the majority members and officers of the Company have partial ownership interests in certain related companies. The Company advances funds to and receives funds from these related companies, incurs commission expenses, and sells equipment and services to these companies. The related party commission expenses amounted to $38.6 million and $45.5 million for the years ended December 31, 2017 and 2016, respectively. The sale of equipment and services amounted to $0.5 million for the years ended December 31, 2017 and 2016. Related party balances consist of the following as of December 31, 2017 and 2016, respectively: 2017 2016 (In thousands) Receivables from sale of POS devices and peripherals $ 1,609 $ 1,511 Receivables from related companies 974 2,109 Notes receivable, short term 42 968 Due from related parties, short term $ 2,625 $ 4,588 Notes receivable, long term 109 2,544 Due from related parties, long term $ 109 $ 2,544 Liabilities to related companies 7,847 11,133 Due to related parties, short term $ 7,847 $ 11,133 ISO commission reserve 675 1,225 Due to related parties, long term $ 675 $ 1,225 MDP, a minority member of EVO LLC, provides the Company with consulting services on an as needed basis. MDP primarily provides consulting services related to business development and potential acquisition activities. The Company paid $5.7 million and $0.1 million in consulting fees to MDP for the years ended December 31, 2017 and 2016, respectively. Liabilities to related company in the above table include $5.7 million in 2016 relating to consulting services rendered in connection with the Class E unit raise. Additionally, the Company provides certain treasury, payroll, tax preparation and other back-office services, to Blueapple Inc. (“Blueapple”), a majority member of EVO LLC. The expense related to these services was $0.2 million for the years ended December 31, 2017 and 2016. The Company paid commissions to Blueapple related to activity on a portfolio of merchants. For the year ended December 31, 2017, there were no payments made to Blueapple and for the year ended December 31, 2016, the Company paid Blueapple $0.1 million related to this activity. The Company provides card-based processing services to Federated Payment Systems, LLC (“Federated”) in the ordinary course of business. In addition, the Company performs some limited risk assessments to Federated, an equity method investee of EVO LLC whose majority member is also affiliated with the Company, as part of this relationship. Federated is primarily responsible for conducting risk and underwriting assessments on its merchants and retains chargeback and other credit risk associated with merchants in its portfolio. For providing card-based processing services for the merchants of Federated, the Company receives a nominal fee. The Company also has a right to hold a reserve on Federated’s merchant portfolio for any potential losses the Company may incur. For the years ended December 31, 2017 and 2016, the Company received $0.5 million in revenues in connection with providing card-based processing services to merchants of Federated. EVO LLC also relies on Federated Payments Canada Corp. (“Federated Canada”), to provide certain marketing services for the Company’s business in Canada. While the Company does not hold a direct ownership interest in Federated Canada, the Company’s majority member holds a one third interest in Federated Canada. For the years ended December 31, 2017 and 2016, the Company paid $8.6 million and $7.6 million, respectively, in fees to Federated Canada for these services. The Company leases office space located at 515 Broadhollow Road in Melville, New York for $0.1 million per month from 515 Broadhollow, LLC. 515 Broadhollow, LLC is majority owned directly and indirectly by the Company’s chairman. In addition, EVO LLC purchases food and beverages for the Company’s various facilities from 515 Restaurant, LLC. The Company has spent $0.1 million during the years ended December 31, 2017 and 2016. 515 Restaurant, LLC is majority owned by the Company’s chairman. Receivables from related companies includes amounts receivable from members of the Company of $0.8 million and $0.5 million and receivables from minority held affiliates of $0.3 million and $1.6 million as of December 31, 2017 and 2016, respectively. Additionally, the Company has notes receivable from employees maturing through June 24, 2021 with interest rates ranging from 3.25%—5.25%. The balance of the outstanding notes is not significant and $1.0 million as of December 31, 2017 and 2016, respectively. The outstanding notes are presented in “Other current assets” and “Other assets” on the consolidated balance sheets. The Company conducts business under an ISO agreement with a relative of a member of the Company that provides certain marketing services and equipment in exchange for a commission based on the volume of transactions processed for merchants acquired by the related party. For the year ended December 31, 2017, the Company paid $0.2 million and for the year ended December 31, 2016, there were no commissions paid related to this activity. NFP is the Company’s benefit broker and 401(k) manager. NFP is a portfolio company of MDP, and one of our executive officers maintains a minority ownership interest in NFP. For the years ended December 31, 2017 and 2016 the Company paid $0.4 million and $0.4 million, respectively, in commissions and other expenses to NFP.

Income Taxes

Income Taxes	6 Months Ended	12 Months Ended
	Jun. 30, 2018	Dec. 31, 2017
Income Taxes	(8) Income Taxes The Company’s effective tax rate (“ETR”) was 41.3% and 30.3% for the three and six months ended June 30, 2018, respectively. The effective tax rate for the three and six months ended June 30, 2018 differs from the statutory federal rate primarily due to foreign income taxes, the tax treatment of income attributable to non-controlling non-controlling The Company’s deferred tax asset increased from December 31, 2017 to June 30, 2018 primarily based on the recognition of tax benefits reflective of the estimated annual effective tax rate applied to the year to date loss before income taxes. The Company’s ETR was (238.1)% and (78.8)% for the three and six months ended June 30, 2017, respectively. The effective tax rate for the three and six months ended June 30, 2017 differs from the statutory federal rate primarily due to foreign income taxes. Income tax liabilities are incurred with respect to foreign operations whereas income of EVO, LLC in the U.S. flows through and is taxable to EVO, LLC’s owners. Management assesses the available evidence to estimate whether sufficient future taxable income will be generated to use existing deferred tax assets. A significant piece of objective, negative evidence evaluated was the cumulative loss incurred over the three-year period ended June 30, 2018 in certain jurisdictions. Such objective evidence limits the ability to consider other subjective evidence such as our projections of future growth. On the basis of this assessment, valuation allowances were established in prior periods to reduce the carrying amount of deferred tax assets to an amount that is more likely than not to be realized in certain European jurisdictions. Release of a valuation allowance would result in the realization of all or a portion of the related deferred tax assets and a decrease to income tax expense for the period in which the release is recorded. Based on our assessment, no material changes to our valuation allowances were recorded during the six months ended June 30, 2018. On December 22, 2017, the U.S. government enacted comprehensive tax legislation commonly referred to as the Tax Cuts and Jobs Act (“Tax Reform”). Tax Reform makes broad changes to U.S. federal tax law, including, but not limited to (1) reducing the U.S. federal corporate tax rate from 35% to 21%; (2) the acceleration of expensing certain business assets; (3) further limiting deductibility of executive compensation; (4) additional limitations on the deductibility of interest expense; and (5) limiting the NOL carryforward deduction to 80% of taxable income for losses arising in taxable years beginning after December 31, 2017. The SEC staff issued Staff Accounting Bulletin No. 118 (“SAB 118”) to address situations where a registrant does not have the necessary information available, prepared, or analyzed (including computations) in reasonable detail to complete the accounting under ASC Topic 740 for certain income tax effects of Tax Reform for the reporting period of enactment. SAB 118 allows the Company to provide a provisional estimate of the impacts of Tax Reform during a measurement period similar to the measurement period used when accounting for business combinations. Adjustments to provisional estimates and additional impacts from Tax Reform must be recorded as they are identified during the measurement period as provided for in SAB 118. The Company continues to analyze the effects of Tax Reform and will record adjustments and additional impacts from Tax Reform as they are identified during the measurement period as provided for in SAB 118.
Predecessor
Income Taxes		(7) Income taxes Domestic and foreign (loss) income before income taxes is as follows for the years ended December 31, 2017 and 2016, respectively: 2017 2016 (In thousands) Domestic $ (76,255 ) $ 20,193 Foreign 60,495 54,291 (Loss) income before income taxes $ (15,760 ) $ 74,484 Income tax expense is comprised as follows for the years ended December 31, 2017 and 2016, respectively: 2017 2016 (In thousands) Current: Foreign $ 4,711 $ 22,193 Federal 306 — State 57 (105 ) Total current income tax expense 5,074 22,088 Deferred: Foreign 11,294 (5,055 ) Federal 220 — State — — Total deferred income tax expense 11,514 (5,055 ) Totals $ 16,588 $ 17,033 The Company’s effective tax rate, as applied to income before income taxes, differ from federal statutory rates as follows for the years ended December 31, 2017 and 2016, respectively: 2017 2016 Federal statutory rate —% —% State taxes (0.4 ) (0.1 ) U.S. Federal tax related to foreign effectively connected income (3.1 ) — Canadian income tax provision (0.6 ) 0.4 Mexico income tax provision (29.6 ) 9.1 Undistributed earnings of foreign subsidiaries (17.9 ) 2.4 Poland income tax provision (29.2 ) 6.7 Czech Republic income tax provision (1.1 ) (0.1 ) United Kingdom income tax provision (0.1 ) — Germany income tax provision — (1.8 ) Spain income tax provision (23.2 ) 6.5 Effective tax rate (105.2 )% 23.1% As of December 31, 2017 and 2016, primary components of deferred tax items were as follows: 2017 2016 (In thousands) Deferred tax assets: Net operating losses $ 18,157 $ 14,300 Equipment and improvements — 1,124 Intangibles 1,958 20,649 Accrued expenses and other temporary differences 4,134 2,216 24,249 38,289 Valuation allowance (15,934 ) (11,534 ) Deferred tax asset 8,315 26,755 Deferred tax liabilities: Intangibles — (11,087 ) Accrued tax on unremitted earnings (5,992 ) — Equipment and improvements (4,277 ) — Other temporary differences — (5,989 ) Deferred tax liability (10,269 ) (17,076 ) Net $ (1,954 ) $ 9,679 The following table includes the valuation allowance associated with the deferred tax assets including additions recognized as expense in the consolidated statements of operations and comprehensive income (loss) for the years ended December 31, 2017 and 2016. Valuation (In thousands) Beginning balance, January 1, 2016 $ 10,059 2016 Additions 1,475 December 31, 2016 11,534 2017 Additions 4,400 December 31, 2017 $ 15,934 The following table includes the total net operating losses carryforwards by country and years which they are available to offset future taxable income as of December 31, 2017: Net operating Available (In thousands) Germany $ 48,165 Indefinite Poland 4,254 2020-2022 United Kingdom 2,891 Indefinite Ireland 7,808 Indefinite Czech Republic 2,191 2020-2022

Long-term debt and credit facil

Long-term debt and credit facilities	6 Months Ended	12 Months Ended
	Jun. 30, 2018	Dec. 31, 2017
Long-Term Debt and Credit Facilities	(9) Long-Term Debt and Credit Facilities On December 22, 2016, EVO Payments International, LLC (“EPI”), a subsidiary of EVO, Inc., entered into a credit agreement (“Senior Secured Credit Facilities”). The Senior Secured Credit Facilities consisted of a first lien senior secured credit facility totaling $670.0 million (comprised of a $100.0 million revolver and a $570.0 million term loan) and second lien senior secured credit facility comprised of a $175.0 million term loan. On October 24, 2017 the Company entered into an incremental amendment agreement to upsize the existing first lien revolver from $100.0 million to $135.0 million. On April 3, 2018, the Company entered into a second incremental amendment agreement to the first lien credit facility, which increased the existing term loan credit facility by $95.0 million to $665 million. As a result of this second incremental amendment, $0.9 million in existing deferred financing was expensed as debt extinguishment loss related to the significant modification of a certain lender’s commitment within the syndicate and is classified as other expense in the consolidated statements of operations. On May 25, 2018, the Company paid in full the second lien term loan in the amount of $178.2 million including $1.5 million of accrued interest and $1.8 million of prepayment penalty. On June 14, 2018 the Company entered into a restatement agreement (the “Restatement Agreement”) whereby the syndicate lenders agreed to replace their existing term loans with replacement term loans. In addition, the Restatement Agreement increased the first lien revolver by $65.0 million to $200.0 million and extended the maturity date of the first lien revolver to June 14, 2023. As a result of the Restatement Agreement, $1.2 million in existing deferred financing costs were expensed as debt extinguishment loss related to the significant modification of a certain lender’s commitment within the syndicate and is classified as other expense in the consolidated statements of operations. This amount was recorded in the other expense on the unaudited condensed consolidated statements of operations and comprehensive (loss) income. The Senior Secured Credit Facilities provide the Company with the capacity to support both domestic and international growth, as well as fund general operating needs. The loans under the Senior Secured Credit Facilities bear interest, at the Company’s election, at the prime rate or London Interbank Offered Rate (LIBOR), plus leverage based margin. Under the Restatement Agreement, the lenders agreed to reduce the applicable leverage based margins. As of June 30, 2018, the loans under the Senior Secured Credit Facilities had an interest rate of 6.75% for revolving credit facility loans, 5.36% for first lien term loans. The Senior Secured Credit Facilities provides for quarterly principal payments of the first lien secured credit facility of $1.6 million commencing on June 30, 2018 through September 30, 2023. The revolving credit facility and first lien term loan mature on June 14, 2023 and December 22, 2023, respectively. All amounts outstanding under the Senior Secured Credit Facilities are secured by a pledge of certain assets of EPI, as well as secured guarantees provided by certain of EPI’s controlled subsidiaries. The Senior Secured Credit Facilities also contain a number of significant negative covenants. These covenants, among other things, restrict, subject to certain exceptions, EPI’s and its controlled subsidiaries, ability to: incur indebtedness; create liens; engage in mergers or consolidations; make investments, loans and advances; pay dividends or other distributions and repurchase capital stock; sell assets; engage in certain transactions with affiliates; enter into sale and leaseback transactions; make certain accounting changes; and make prepayments on junior indebtedness. The first lien senior secured credit facility also contains a springing financial covenant that requires EPI to remain under a maximum consolidated leverage ratio determined on a quarterly basis. In addition, the Senior Secured Credit Facilities contain certain customary representations and warranties, affirmative covenants and events of default. If an event of default occurs, the lenders under the Senior Secured Credit Facilities will be entitled to take various actions, including the acceleration of amounts due thereunder and exercise of the remedies on the collateral. As of June 30, 2018 and 2017, the Company was in compliance with all its financial covenants. In conjunction with the acquisition of Sterling, a subsidiary of the Company agreed to a deferred purchase price of $70.0 million which accrues interest at a rate of 5% per annum and is payable in quarterly installments of $5.0 million, plus accrued and unpaid interest, beginning September 30, 2017. In May 2018, the Company paid in full the outstanding balance of $57.4 million of the Sterling deferred purchase price, utilizing proceeds from the IPO and funds drawn from the revolving credit facility of $4.8 million. On December 1, 2017, a subsidiary of the Company entered into a revolving line credit of facility with Deutsche Bank A.G., as the lender, and EVO, LLC, as the guarantor. The facility provides the Company with access to settlement related funding. Under the facility, the Company can withdraw up to the lesser of $35.0 million or 90% of the aggregate dollar amount of eligible settlement receivables due. The loans drawn under the facility bear interest at the prime rate plus 1.5%. At June 30, 2018, this interest rate was 6.50%. The loans drawn under the facility do not have a maturity date. As of June 30, 2018 and December 31, 2017, the loan amounts drawn under the facility were $19.4 million and $12.6 million, respectively. On December 19, 2017, a subsidiary of the Company entered into a revolving line of credit facility with Wells Fargo Bank N.A., as the lender, and EVO, LLC, as the guarantor. The facility provides the Company with access to settlement related funding. Under the facility, the Company can withdraw up to $10.0 million. The loans drawn under the facility bear interest at the prime rate plus 1.0%. At June 30, 2018, this interest rate was 6.00%. The loans drawn under the facility mature on December 19, 2018. As of June 30, 2018 and December 31, 2017, the loan amounts drawn under the facility were $9.4 million and $9.9 million, respectively. On May 29, 2018, the Company entered into an incremental amendment agreement to the revolving line credit facility, pursuant to which the maximum amount that can be withdrawn was increased to $15.0 million. The Company maintains intraday and overnight facilities to fund its settlement obligations. These facilities are short-term in nature. Long-term debt consists of the following: June 30, December 31, (In thousands) First lien term loan $ 657,946 $ 566,075 Second lien term loan — 175,206 First lien revolver 30,565 44,632 Deferred purchase price — 68,720 Letter of credit — 1,000 Settlement facilities 38,154 28,563 Less debt issuance costs (13,938 ) (19,679 ) Total long-term debt 712,727 864,517 Less current portion of long-term debt (45,056 ) (103,571 ) Total long-term debt, net of current portion $ 667,671 $ 760,946 Principal payment requirements on the above obligations in each of the years remaining subsequent to June 30, 2018 are as follows: Amounts (In thousands) Years ending December 31: 2018 (remainder of the year) $ 41,759 2019 6,593 2020 6,593 2021 6,593 2022 6,593 2023 and thereafter 658,534 $ 726,665
Predecessor
Long-Term Debt and Credit Facilities		(8) Long-term debt and credit facilities On December 22, 2016, one of the Company’s subsidiaries entered into a credit agreement (“Senior Secured Credit Facilities”). The Senior Secured Credit Facilities consist of first lien senior secured credit facility totaling $670.0 million (comprised of a $100.0 million revolver and a $570.0 million term loan) and second lien senior secured credit facility comprised of a $175.0 million term loan. On October 24, 2017 the Company entered into an Incremental Amendment Agreement to upsize the existing first lien revolver from $100.0 million to $135.0 million. The Senior Secured Credit Facilities provide the Company with the capacity to support both domestic and international growth, as well as fund general operating needs. The loans under the Senior Secured Credit Facilities bear interest, at the Company’s election, at the prime rate or London Interbank Offered Rate (LIBOR), plus leverage based margin. On December 22, 2017, the Company amended the agreement related to the Senior Secured Credit Facilities to reduce the applicable leverage based margins. As of December 31, 2017, the loans under the Senior Secured Credit Facilities had an interest rate of 7.50% for revolving credit facility loans, 5.57% for first lien term loans, and 10.57% for second lien term loans. The first lien secured credit facility provides for quarterly principal payments of $1.4 million commencing on June 30, 2017 through September 30, 2023. No quarterly principal payments are required under the second lien senior secured credit facility. The revolving credit facility, first lien term loan and second lien term loan mature on December 22, 2021, December 22, 2023, and December 22, 2024, respectively. Any amounts outstanding under the Senior Secured Credit Facilities are secured by a pledge of certain assets of EVO Payments International, LLC (“EPI”), as well as guarantees by EPI’s controlled subsidiaries. The Senior Secured Credit Facilities also contain a number of significant negative covenants. These covenants, among other things, restrict, subject to certain exceptions, EPI’s and its controlled subsidiaries ability to: incur indebtedness; create liens; engage in mergers or consolidations; make investments, loans and advances; pay dividends or other distributions and repurchase capital stock; sell assets; engage in certain transactions with affiliates; enter into sale and leaseback transactions; make certain accounting changes; and make prepayments on junior indebtedness. The first lien senior secured credit facility also contains a springing financial covenant that requires EPI to remain under a maximum consolidated leverage ratio determined on a quarterly basis. As a result of these restrictions, approximately $661.6 million of the net assets of EPI at December 31, 2017 were restricted from distribution to EVO LLC, or any of its members. The Company currently intends to retain all available funds and any future earnings for use in the operation of its business. There is no financial maintenance covenant under the second lien senior secured credit facility. In addition, the Senior Secured Credit Facilities contain certain customary representations and warranties, affirmative covenants and events of default. If an event of default occurs, the lenders under the Senior Secured Credit Facilities will be entitled to take various actions, including the acceleration of amounts due thereunder and exercise of the remedies on the collateral. As of December 31, 2017 and 2016, the Company was in compliance with all its financial covenants. In conjunction with the acquisition of Sterling, a subsidiary of the Company agreed to a deferred purchase price of $70.0 million which accrues interest at a rate of 5% per annum and is payable in quarterly installments of $5.0 million, plus accrued and unpaid interest, beginning September 30, 2017. Any remaining unpaid principal and interest is due in full on September 30, 2018. The Company made the second installment payment of $5.0 million and prepayment of $1.35 million in January 2018. On December 1, 2017, a subsidiary of the Company entered into a revolving line of credit facility with Deutsche Bank A.G., as the lender, and the Company, as the guarantor. The facility will provide the Company with access to settlement related funding of the daily operating needs for the subsidiary. Under the facility, the Company can withdraw up to the lesser of $35.0 million or 90% of the aggregate dollar amount of eligible settlement receivables due. The loans drawn under the facility bear interest at the prime rate plus 1.5%. At December 31, 2017, this interest rate was 6.0%. The loans drawn under the facility do not have a maturity date. On December 19, 2017, a subsidiary of the Company entered into a revolving line of credit facility with Wells Fargo Bank N.A., as the lender, and the Company, as the guarantor. The facility will provide the Company with access to settlement related funding of the daily operating needs for the subsidiary. Under the facility, the Company can withdraw up to $10.0 million. The loans drawn under the facility bear interest at the prime rate plus 1.0%. At December 31, 2017, this interest rate was 5.5%. The loans drawn under the facility mature on December 19, 2018. In connection with the Company’s acquisition of EVO Payments Mexico, the Company entered into a loan (“BMO loan”), executed on August 25, 2015, between BMO Harris Bank N.A. (“BMO Harris Bank”), as the lender, MDP, as the guarantor, and the Company. BMO Harris Bank provided the BMO loan as an unsecured demand note with no maturity date in an amount up to $104.5 million and the Company withdrew $95.3 million on execution date, and is, therefore, classified as current in the consolidated balance sheets as of December 31, 2016. The interest rate is the greater of the BMO Harris Bank’s prime rate, plus 0.25% per annum, or LIBOR Quoted Rate plus 3% per annum calculated on a monthly basis. In December 2016, the Company made a principal payment of $35.0 million. In January 2017, the loan was repaid in full. The Company maintains intraday and overnight facilities to fund its settlement obligations. These facilities are short-term in nature. Long-term 2017 2016 (In thousands) First lien term loan $ 566,075 $ 570,950 Second lien term loan 175,206 175,486 First lien revolver 44,632 11,728 Deferred purchase price 68,720 — Letter of credit 1,000 4,300 BMO loan — 65,208 Settlement facilities 28,563 2,535 Less debt issuance costs (19,679 ) (21,644 ) Total long-term debt 864,517 808,563 Less current portion of long-term debt (103,571 ) (73,461 ) Total long-term debt, long-term portion $ 760,946 $ 735,102 Principal payment requirements on the above obligations in each of the years remaining subsequent to December 31, 2017 are as follows: Amounts (In thousands) Years ending December 31: 2018 $ 103,571 2019 5,700 2020 5,700 2021 50,332 2022 5,700 2023 and thereafter 713,193 $ 884,196

Supplemental Cash Flows Informa

Supplemental Cash Flows Information	6 Months Ended	12 Months Ended
	Jun. 30, 2018	Dec. 31, 2017
Supplemental Cash Flows Information	(10) Supplemental Cash Flows Information Supplemental cash flow disclosures and noncash investing and financing activities are as follows for the six months ended June 30, 2018 and 2017: 2018 2017 (In thousands) Supplemental disclosure of cash flow data: Interest paid $ 28,710 $ 28,327 Income taxes paid, net of refunds 3,474 4,451 Supplemental disclosure of noncash investing and financing activities: Contingent consideration payable 5,900 3,564 Contingent consideration settled with the issuance of Class A common stock 771 Deferred purchase price $ — $ 71,200
Predecessor
Supplemental Cash Flows Information		(9) Supplemental cash flows information Supplemental cash flow disclosures and noncash investing and financing activities are as follows for the years ended December 31, 2017 and 2016: 2017 2016 (In thousands) Supplemental disclosure of cash flow data: Interest paid $ 53,723 $ 27,583 Income taxes paid, net of refunds 12,305 21,711 Supplemental disclosure of noncash: Contingent consideration $ 3,564 $ — Deferred purchase prices 71,200 —

Redeemable non-controlling inte

Redeemable non-controlling interest	6 Months Ended	12 Months Ended
	Jun. 30, 2018	Dec. 31, 2017
Redeemable non-controlling interest	(11) Redeemable Non-controlling The Company owns 66% of Centrum Elektronicznych Uslug Platniczych eService Sp. z o. o. (“eService”), the Company’s Polish subsidiary. The eService shareholders’ agreement includes a provision whereby PKO Bank Polski, beginning on January 1, 2018, has the option to compel the Company to purchase 14% of the shares of eService held by PKO Bank Polski, at a price per share based on their fair value. Commencing on January 1, 2020, PKO Bank Polski may exercise an option to sell all of its remaining shares of eService to the Company. Because this option is not solely within the Company’s control, the Company has classified this interest as a redeemable non-controlling EVO, Inc. owns 21.7% of EVO, LLC. The EVO, LLC operating agreement includes a provision whereby Blueapple may deliver a sale of notice to EVO, Inc., upon receipt of which EVO, Inc. will use its commercially reasonable best efforts to pursue a public offering of shares of its Class A common stock and use the net proceeds therefrom to purchase EVO, LLC membership interests (“LLC Interests”) from Blueapple. Upon receipt of such a sale notice, the Company may elect, at the Company’s option (determined solely by its independent directors (within the meaning of the rules of the NASDAQ stock market (“NASDAQ”)) who are disinterested), to cause EVO, LLC to instead redeem the applicable LLC Interests for cash; provided that Blueapple consents to any election by the Company to cause EVO, LLC to redeem the LLC Interests based on the fair value of the shares on such date. Because this option is not solely within the Company’s control, the Company has classified this interest as RNCI and reports the redemption value in the mezzanine section of the unaudited condensed consolidated balance sheets and will be reported at redemption value with a corresponding adjustment to accumulated deficit, which represents fair market value, on a recurring basis. The following table details the components of RNCI for the six months ended June 30, 2018 and for the year ended December 31, 2017: Pre-IPO 2018 Post-IPO December 31, 2017 (In thousands) Beginning balance $ 148,266 $ 689,569 $ 100,530 Acquired redeemable non-controlling — — — Net income attributable to redeemable non-controlling 1,291 482 5,465 Net income attributable to redeemable non-controlling — (28,469 ) — Gain (loss) on OCI - eService (2,104 ) (2,166 ) 10,662 Gain (loss) on OCI - Blueapple — (3,376 ) — Legacy accumulated deficit allocation (150,485 ) — — Legacy AOCI allocation (39,404 ) — — (Decrease) increase in the maximum redemption amount of redeemable non-controlling — (5,356 ) 34,985 redeemable non-controlling 735,775 188,105 — Distributions - eService (3,770 ) — (3,376 ) Ending balance $ 689,569 $ 838,789 $ 148,266
Predecessor
Redeemable non-controlling interest		(10) Redeemable non-controlling interest The Company owns 66% of eService; however, the eService shareholders agreement includes a provision whereby PKO Bank Polski, beginning on the 48 th month after the acquisition (December 31, 2013), has the option to compel the Company to purchase 14% of the shares held by PKO Bank Polski based on the fair value. The first date on which this option could be exercised being January 1, 2018. After the lapse of 72 months from the date of the acquisition, PKO Bank Polski may exercise the option on the remaining shares. Because this option is not solely within the Company’s control, it has classified this interest as a redeemable non-controlling interest and reports the redemption value in the mezzanine section of the consolidated balance sheet and will be reported at redemption value with a corresponding adjustment to members’ deficit, which represents fair market value, on a recurring basis. The following table details the components of redeemable non-controlling interest as of December 31, 2017 and 2016: 2017 2016 (In thousands) Beginning balance $ 100,530 $ 77,878 Net income attributable to redeemable non-controlling interest 5,465 6,104 Foreign currency translation adjustment 10,662 — Increase in the maximum redemption amount of eService redeemable non-controlling interest 34,985 16,548 Distributions (3,376 ) — Ending balance $ 148,266 $ 100,530

Fair Value

Fair Value	6 Months Ended	12 Months Ended
	Jun. 30, 2018	Dec. 31, 2017
Fair Value	(12) Fair Value The table below presents information about items, which are carried at fair value on a recurring basis: June 30, 2018 (In thousands) Level 1 Level 2 Level 3 Total Cash equivalents $ 106,558 $ — $ — $ 106,558 Contingent consideration — — 8,231 8,231 Redeemable non-controlling — — 702,146 702,146 Redeemable non-controlling — — 136,643 136,643 Total $ 106,558 $ — $ 847,020 $ 953,578 December 31, 2017 (In thousands) Level 1 Level 2 Level 3 Total Cash equivalents $ 110,537 $ — $ — $ 110,537 Contingent consideration — — 3,957 3,957 Redeemable non-controlling — — — — Redeemable non-controlling — — 148,266 148,266 Total $ 110,537 $ — $ 152,223 $ 262,760 Cash equivalents consist of a money market fund that is valued using a market price in an active market (Level 1). Level 1 instrument valuations are obtained from real - time quotes for transactions in active exchange markets involving identical assets. Contingent consideration relates to potential payments that the Company may be required to make associated with acquisitions. To the extent that the valuation of these liabilities are based on projected inputs that are less observable or not observable in the market, the determination of fair value requires more judgment. Accordingly, the degree of judgment exercised in determining fair value is greatest for measures categorized in Level 3. In the determination of the fair value of the RNCI in eService, the Company used an income approach based on internal forecasts of expected future cash flows. Significant unobservable inputs included the Weighted Average Cost of Capital (“WACC”) used to discount the future cash flows, which was 18.0%, based on the markets in which the business operates and growth rate used within the future cash flows, which were between 3.0% and 17.2%, based on historic trends, current and expected market conditions, and management’s forecast assumptions. A future increase in the WACC would result in a decrease in the fair value of RNCI in eService. RNCI related to the Blueapple ownership of EVO, LLC is classified as Level 3. While the fair value is primarily derived from the fair value of EVO, Inc.’s closing stock price on the last day of the period, the Company applied a discount of 5% for lack of marketability resulting from the lock-up The carrying amounts of receivables, settlement, due from related parties, due to related parties, long-term debt and deferred cash considerations associated with acquisitions, approximate their fair value given the short-term nature or bearing at market interest rate value approximating carrying value. Visa preferred shares are carried at cost. The estimated fair value of the Visa preferred shares of $25.2 million as of June 30, 2018 is based upon inputs classified as Level 3 of the fair value hierarchy using the fair value of Visa preferred shares as of June 30, 2018 and disclosed conversion factor as of June 30, 2018, inclusive of a discount rate due to the lack of liquidity, which represents a measure of fair value that are unobservable or require management’s judgement.
Predecessor
Fair Value		(11) Fair value The table below presents information about items, which are carried at fair value on a recurring basis: December 31, 2017 (In thousands) Level 1 Level 2 Level 3 Total Cash equivalents $ 110,537 $ — $ — $ 110,537 Contingent consideration — — 3,957 3,957 Redeemable non-controlling interest — — 148,266 148,266 Total $ 110,537 $ — $ 152,223 $ 262,760 December 31, 2016 (In thousands) Level 1 Level 2 Level 3 Total Cash equivalents $ 123,662 $ — $ — $ 123,662 Contingent consideration — — 631 631 Redeemable non-controlling interest — — 100,530 100,530 Total $ 123,662 $ — $ 101,161 $ 224,823 Cash equivalents consist of a money market fund that is valued using a market price in an active market (Level 1). Level 1 instrument valuations are obtained from real-time Contingent consideration relates to potential payments that the Company may be required to make associated with acquisitions. To the extent that the valuation of these amounts are based on projected inputs that are less observable or not observable in the market, the determination of fair value requires more judgment. Accordingly, the degree of judgment exercised in determining fair value is greatest for measures categorized in Level 3. In the determination of the fair value of the redeemable non-controlling interest in eService, the Company used an income approach based on internal forecasts of expected future cash flows. Significant unobservable inputs included the Weighted Average Cost of Capital (“WACC”) used to discount the future cash flows, which was 17.5%, based on the markets in which the business operates and growth rate used within the future cash flows, which were between 2.3% and 13.2%, based on historic trends, current and expected market conditions, and management’s forecast assumptions. A future increase in the WACC would result in a decrease in the fair value of RNCI. The carrying amounts of receivables, settlement, due from related parties, due to related parties, long-term debt and deferred cash considerations associated with acquisitions, approximate their fair value given the short-term nature or bearing at market interest rate value approximating carrying value. Visa preferred shares are carried at cost. The estimated fair value of the Visa preferred shares of $21.6 million as of December 31, 2017 is based upon inputs classified as Level 3 of the fair value hierarchy using a Black-Scholes option pricing model due to the absence of quoted market prices, lack of liquidity and that inputs used to measure fair value are unobservable or require management’s judgment.

Employee benefit and pension pl

Employee benefit and pension plans	12 Months Ended
	Dec. 31, 2017
Predecessor
Employee benefit and pension plans	(12) Employee benefit and pension plans The Company maintains pension and profit sharing plans or defined contribution plans for employees in various countries where the Company maintains an office. Each plan is subject to allowable contributions and limitations based on local country laws and regulations covering retirement plans. In each location and plan, the Company, at its discretion, may contribute to the plan. Depending on location, the Company matches a percentage of the employee contributions. The Company’s contributions are vested over time, at different rates depending on location and until the employee is 100% vested. The Company incurred a contribution expense of $1.3 million for the years ended December 31, 2017 and 2016, respectively. The Company maintains a pension plan in Germany where certain employees may contribute the greater of a maximum of 100% of the employees’ annual net compensation or the amount permitted by the German government. Employer contributions are determined as 2% of pensionable income or 6% of pensionable income above the German’s Social Security Ceiling and are expensed based on employee services rendered, generally in the year of contribution. The German plan is accounted for as a defined benefits plan and valued using the projected unit credits method to determine the present value of the defined benefits obligation and the related service costs. Under this method, the determination is based on actuarial calculations which include assumptions about demographics, salary increases, interest and inflation rates. Actuarial gains and losses are recognized in members’ deficit and presented in the consolidated statements of operations and comprehensive income (loss) in the period in which they occur. The Company’s benefits plan is funded. The assets of this plan are held in independently administered funds. Contributions are determined as a percentage of salary and are expensed based on employee services rendered, generally in the year of contribution. The net pension liability was $0.2 million and $1.1 million as of December 31, 2017 and 2016, respectively.

Commitments and Contingencies

Commitments and Contingencies	6 Months Ended	12 Months Ended
	Jun. 30, 2018	Dec. 31, 2017
Commitments and Contingencies	(13) Commitments and Contingencies (a) Leases As of June 30, 2018, the Company is obligated under various non-cancelable Amount (In thousands) Years ending December 31: 2018 (remainder of year) $ 3,765 2019 7,803 2020 6,904 2021 5,849 2022 4,817 2023 and thereafter 16,886 Total $ 46,024 Rent expense, inclusive of real estate taxes, utilities, and maintenance incurred under operating leases totaled $4.0 million and $3.2 million for the three months ended June 30, 2018 and 2017, respectively, and is included in selling, general, and administrative expenses in the unaudited condensed consolidated statements of operations. Rent expense, inclusive of real estate taxes, utilities, and maintenance incurred under operating leases totaled $7.5 million and $6.2 million for the six months ended June 30, 2018 and 2017, respectively. (b) Litigation The Company is party to various claims and lawsuits incidental to its business. In the opinion of management, the ultimate outcome of such matters, individually or in the aggregate, will not have a material adverse effect on the Company’s unaudited condensed consolidated financial position, results of operations or cash flows.
Predecessor
Commitments and Contingencies		(13) Commitments and contingencies (a) Leases As of December 31, 2017, the Company is obligated under non-cancelable operating leases, which expire through 2036. Minimum annual lease payments in each of the years subsequent to December 31, 2017 are as follows: Amount (In thousands) Years ending December 31 : 2018 $ 6,275 2019 6,159 2020 5,222 2021 4,279 2022 3,297 2023 and thereafter 17,240 Total $ 42,472 Rent expense, inclusive of real estate taxes, utilities, and maintenance incurred under operating leases totaled $12.6 million and $9.6 million for the years ended December 31, 2017 and 2016, respectively, and is included in selling, general, and administrative expenses in the consolidated statements of operations. (b) Litigation The Company is party to claims in lawsuits incidental to its business. In the opinion of management, the ultimate outcome of such matters, individually or in the aggregate, will not have a material adverse effect on the Company’s consolidated financial position, results of operations or cash flows. (c) Transaction processing contract In 2013, the Company entered into an amendment to its service agreement with Global Payments Direct Inc. (“Global”). The agreement provides the Company with transaction processing services provided by Global through May 17, 2022. The agreement provides that Global will receive various fees based upon merchant activity and also provides for a tiered pricing arrangement for those transactions that are received through the Company and subsequently forwarded to Global for authorization. The Company incurred transaction processing services expenses of $1.7 million and $4.2 million for the years ended December 31, 2017 and 2016, respectively, under this agreement, and is included in cost of services and products in the consolidated statements of operations and comprehensive income (loss). (d) Bank sponsorship The Company maintains various Bank Sponsorship Agreement in North America and Europe with Member Banks for the purpose of providing the Company with the ability to process directly with card networks. The Company incurred expenses of $2.4 million and $1.9 million for the years ended December 31, 2017 and 2016, respectively, with Member Banks under these agreements, and is included in cost of services and products in the consolidated statements of operations and comprehensive income (loss).

Segment information

Segment information	6 Months Ended	12 Months Ended
	Jun. 30, 2018	Dec. 31, 2017
Segment Information	(14) Segment Information Information on segments and reconciliations to revenue and net income attributable to the shareholders of EVO, Inc. and members of EVO, LLC are as follows: Three Months Ended June 30, Six Months Ended June 30, 2018 2017 2018 2017 (In thousands) (In thousands) Segment revenue: North America $ 79,825 $ 74,481 $ 153,200 $ 141,914 Europe 61,066 49,418 115,973 91,605 Revenue $ 140,891 $ 123,899 $ 269,173 $ 233,519 Segment profit: North America $ 21,774 $ 21,912 $ 42,652 $ 35,637 Europe 14,568 13,866 26,672 25,394 Total segment profit 36,343 35,778 69,324 61,031 Corporate (13,727 ) (5,849 ) (23,360 ) (10,142 ) Depreciation and amortization (20,933 ) (18,613 ) (40,820 ) (35,673 ) Net interest expense (20,929 ) (15,247 ) (35,755 ) (29,939 ) Provision for income tax benefit (expense) 28,609 (5,543 ) 24,181 (9,357 ) Share-based compensation (51,263 ) — (51,263 ) — Net loss attributable to EVO Investco, LLC $ (9,474 ) $ (24,080 ) Net income attributable to non-controlling 58,613 74,406 Net income attributable to EVO Payments, Inc. $ 16,713 $ 16,713 Capital expenditures: North America $ 8,152 $ 1,630 $ 12,792 $ 5,085 Europe 9,228 5,122 13,178 9,065 Consolidated total capital expenditures $ 17,380 $ 6,752 $ 25,970 $ 14,150 For the purpose of discussing segment operations, the Company refers to “segment profit” which is segment revenue less (1) segment expenses plus (2) segment income from unconsolidated investees plus (3) segment other income, net less (4) segment non-controlling non-controlling non-controlling Information on segments and reconciliations to total assets are as follows: June 30, December 31, 2018 2017 Segment total assets: North America $ 1,031,954 $ 1,010,859 Europe 480,726 497,439 Total assets $ 1,512,680 $ 1,508,298 Revenue from external customers is attributed to individual countries based on the location where the relationship is managed. For the three months ended June 30, 2018, revenue from external customers in the United States, Poland and Mexico, as a percentage of revenues, were 37.0%, 24.1%, and 19.0%, respectively. For the three months ended June 30, 2017, revenue from external customers in the United States, Poland and Mexico, as a percentage of revenue, were 39.9%, 20.5%, and 20.2%, respectively. For the six months ended June 30, 2018, revenue from external customers in the United States, Poland and Mexico, as a percentage of revenue, were 36.5%, 23.9%, and 19.8%, respectively. For the six months ended June 30, 2017, revenue from external customers in the United States, Poland and Mexico, as a percentage of revenue, were 40.7%, 20.5%, and 20.0%, respectively. For the three and six months ended June 30, 2018 and 2017, there is no one customer that represents more than 10% of revenue in the segments.
Predecessor
Segment Information		(14) Segment information Information on segments and reconciliations to consolidated revenues and segment profit are as follows for the years ended December 31, 2017 and 2016, respectively, and for consolidated assets are as follows as of December 31, 2017 and 2016, respectively: 2017 2016 (In thousands) Revenues: North America $ 299,034 $ 241,083 Europe 205,716 178,138 Consolidated revenues $ 504,750 $ 419,221 Segment profit: North America $ 82,759 $ 66,066 Europe 54,842 127,966 Total segment profit 137,601 194,032 Corporate (25,732 ) (25,720 ) Depreciation and amortization (74,136 ) (64,012 ) Net interest expense (61,387 ) (39,562 ) Provision for income taxes (16,588 ) (17,033 ) Net income attributable to the Members of EVO Investco, LLC $ (40,242 ) $ 47,705 Total assets: North America $ 1,010,859 $ 880,568 Europe 497,439 378,674 Consolidated total assets $ 1,508,298 $ 1,259,242 Capital expenditures: North America $ 13,893 $ 9,830 Europe 28,128 21,878 Consolidated total capital expenditures $ 42,021 $ 31,708 For the purpose of discussing segment operations, the Company refers to “segment profit” which is segment revenue less (1) segment expenses plus (2) segment income from unconsolidated investees plus (3) segment other income, net less (4) segment non-controlling interests. Certain corporate-wide governance functions are not allocated to segments; they are reported in the caption “Corporate”. Depreciation and amortization expenses are also not allocated to segments. For the year ended December 31, 2017, revenue from external customers in the United States, Poland and Mexico as a percentage of total revenues were 37.9%, 21.5%, and 20.4%, respectively. For the year ended December 31, 2016, revenue from external customers in the United States, Poland and Mexico as a percentage of total revenues were 35.0%, 21.7%, and 21.3%, respectively. Revenues from external customers are attributed to individual countries based on the location where the relationship is managed. For the years ended December 31, 2017 and 2016, there is no one customer that represents more than 10% of revenue in the segments.

Members' deficit

Members' deficit	12 Months Ended
	Dec. 31, 2017
Predecessor
Members' deficit	(15) Members’ deficit As of December 31, 2017, the Company has outstanding Class A, Class B, Class C, Class D and Class E units. Class A and Class B units are non-vesting units. Class C units are non-vesting. Class B units have preferential liquidation rights. The Company has equity awards outstanding under the EVO LLC Incentive Equity Plan (the “Equity Incentive Plan”) and the EVO LLC Unit Appreciation Equity Plan (the “Unit Appreciation Plan”). Under these plans, the Company grants Class D units to employees up to limits established in the EVO LLC Amended and Restated LLC Agreement. Class D units contain certain vesting restrictions including time-based performance-based Under the Equity Incentive Plan, time-vesting Class D units vest at 20% on the first five annual anniversaries of the grant date, provided the employees’ continuous service on each vesting date. Time-vesting measures will be satisfied immediately prior to the effective date of a sale transaction. Performance-vesting units shall vest only when a liquidity event is consummated or if vesting is accelerated at the discretion of the board. These Class D units are subject to repurchase at any time by the Company. Under time-vesting and performance-vesting the Class D units shall be fully vested only if they are both time and performance conditions are satisfied. The time-vesting requirements are the same as described above, with one exception. Under an IPO, only 50% of the time-based performance-vesting Class D units would be accelerated. In a sale transaction, all time-based performance-vesting Class D units would be accelerated. Under the Unit Appreciation Plan, the Company grants Unit Appreciation Awards. Recipients of these awards are not considered members of the Company. They continue to receive compensation as employees and do not receive profit allocations or distributions. Under this plan, certain awards require only time-vesting and others require both time-vesting and performance-vesting. Time-vesting Class D units shall vest at 20% on the first five annual anniversaries of the grant date; provided the recipients’ continuous service on each vesting date. Under time-vesting and performance-vesting the Class D units shall be fully vested only if both time and performance conditions are satisfied. Time-vesting is the same as the above. Performance-vesting occurs when a liquidity event is consummated or if it is accelerated by the Board. Class D units also contain a participation threshold value used to determine if a particular grant is eligible to participate in distributions connected with a sale, liquidation event, or initial public offering. Grantees receive income allocations and distributions based on both vested and unvested Class D units. Grants of Class D units are subject to forfeiture if a grantee, among other conditions, leaves the Company’s employment prior to expiration of the restricted period. Vesting may be accelerated under certain conditions. The Company does not recognize share-based In January 2017, the Company authorized and issued 1,011,931 of Class E units in order to raise capital of $71.3 million. The Class E units are non-vesting and hold preferential liquidation rights. The Class E units were issued to existing unitholders and affiliates of existing unitholders. The proceeds from the issued Class E units were used to repay the BMO Loan of $65.4 million in principal and interest and to fund operations of the Company. Additionally, the Company paid $5.7 million to MDP for consulting services rendered in connection with the Class E unit raise. Members’ deficit balances by class of equity consist of the following: December 31, 2017 (In thousands) Class A $ (98,757 ) Class B (51,130 ) Class C 381 Class D (14,782 ) Class E 62,124 Total $ (102,164 ) As of December 31, 2017, the Company authorized 6.5 million Class A units, 6.0 million Class B units, 0.5 million Class C units, 1.4 million Class D units and 1.0 million Class E units. In the event of a liquidation, sale transaction or initial public offering, Class E units have primary preferential rights over the other classes of equity; Class B units have secondary preferential rights. The below table represents total units issued for each class of equity. Unit balances Class A Class B Class C Class D Class E Total (In thousands) Balance, December 31, 2015 6,374 3,506 381 1,115 — 11,376 Grants — — — 2 — 2 Redemptions — — (6 ) — — (6 ) Forfeitures — — — (32 ) — (32 ) Balance, December 31, 2016 6,374 3,506 375 1,085 — 11,340 Grants — — — 34 1,012 1,046 Redemptions — — — — — — Forfeitures — — — (12 ) — (12 ) Balance, December 31, 2017 6,374 3,506 375 1,107 1,012 12,374

Schedule I - Condensed Financia

Schedule I - Condensed Financial Information of Parent Company	6 Months Ended
	Jun. 30, 2018
Predecessor
Schedule I - Condensed Financial Information of Parent Company	EVO Investco, LLC (Parent company only) Condensed balance sheets (In thousands) December 31, 2017 2016 Assets Current assets: Cash and cash equivalents $ 127 $ 180 Other receivable 42 — Due from related parties 59 48 Other current assets 23 1 Total current assets 251 229 Total assets $ 251 $ 229 Liabilities and Members’ Deficit Current liabilities: Accounts payable $ 25 $ — Accrued expenses 615 596 Current portion of long-term debt — 65,208 Due to related parties — 5,675 Total current liabilities 640 71,479 Net deficit in investment in a subsidiary 158,112 107,948 Due to related parties 11,342 8,378 Total liabilities 170,094 187,805 Members’ deficit: EVO Investco, LLC deficit: Class A Units 6,374 units outstanding 54,453 54,453 Class B Units 3,506 units outstanding — — Class C Units 375 units outstanding 9,463 9,463 Class D Units 1,107 units outstanding — — Class E Units 1,012 units outstanding 71,250 — Accumulated deficit (237,330 ) (124,028 ) Accumulated other comprehensive loss (67,679 ) (127,464 ) Total EVO Investco, LLC deficit (169,843 ) (187,576 ) Total liabilities and deficit $ 251 $ 229 See accompanying notes to condensed financial statements. Schedule I EVO Investco, LLC (Parent company only) Condensed statements of operations and comprehensive income (loss) (In thousands) Years ended 2017 2016 Revenue $ — $ — Operating expenses: Cost of services and products, exclusive of depreciation and amortization shown separately below 2 — Selling, general and administrative 1,308 7,842 Depreciation and amortization — — Total operating expenses 1,310 7,842 Loss from operations (1,310 ) (7,842 ) Other (expense) income: Interest income — — Interest expense (211 ) (4,441 ) (Loss) income from investment in a subsidiary (38,635 ) 59,882 Other expense (36 ) — Total other (expense) income (38,882 ) 55,441 (Loss) income before income taxes (40,192 ) 47,599 Income tax (expense) benefit (50 ) 106 Net (loss) income (40,242 ) 47,705 Other comprehensive income (loss) Unrealized gain on defined benefit pension plan 530 294 Unrealized foreign currency translation adjustment 59,255 (52,393 ) Other comprehensive income (loss) 59,785 (52,099 ) Total comprehensive income (loss) $ 19,543 $ (4,394 ) See accompanying notes to condensed financial statements. Schedule I EVO Investco, LLC (Parent company only) Condensed statements of cash flows (In thousands) Years ended December 31, 2017 2016 Net cash (used in) provided by operating activities $ (4,369 ) $ 2,280 Cash flows from investing activities: Distribution from equity method subsidiary — 35,000 Net cash provided by investing activities — 35,000 Cash flows from financing activities: Repayments of long-term debt (65,208 ) (35,000 ) Contributions by members 71,250 — Distribution to members (1,726 ) (2,249 ) Net cash provided by (used in) financing activities 4,316 (37,249 ) Effect of exchange rate changes on cash and cash equivalents — — Net (decrease) increase in cash and cash equivalents (53 ) 31 Cash and cash equivalents, beginning of year 180 149 Cash and cash equivalents, end of year $ 127 $ 180 See accompanying notes to condensed financial statements. Schedule I EVO Investco, LLC (Parent company only) Notes to the condensed consolidated financial statements December 31, 2017 and 2016 (1) Basis of presentation EVO Investco, LLC (“Parent Company” or “Company”) is the Parent Company of EVO Payments International, LLC, and the predecessor to the registrant. EVO Payments International, LLC has several operating subsidiaries which represent the total operations of the consolidated entity. The accompanying condensed parent-only financial statements are required in accordance with Rule 5-04 of Regulation S-X. These condensed financial statements have been presented on a “standalone” basis for EVO Investco, LLC. For purposes of this condensed financial information, the Parent Company’s investment in its consolidated subsidiary is presented under the equity method of accounting. Under the equity method, investment in its subsidiary is stated at cost plus contributions and equity in undistributed income (loss) of subsidiary less distributions received. As of December 31, 2017 and 2016, the Parent Company’s subsidiary was in a net deficit due to the accumulation of net losses to date, therefore it is presented as a liability in the balance sheet. The Parent Company financial statements should be read in conjunction with the Company’s consolidated financial statements. (2) Distributions There were no distributions made to the Company, from the Company’s subsidiary, for the year ended December 31, 2017 and distributions of $35.0 million for the year ended December 31, 2016. (3) Long-term debt and credit facilities In connection with the Company’s acquisition of EVO Payments Mexico, the Company entered into a loan (“BMO loan”), executed on August 25, 2015, between BMO Harris Bank N.A. (“BMO Harris Bank”), as the lender, MDP, as the guarantor, and the Company. BMO Harris Bank provided the BMO loan as an unsecured demand note with no maturity date in an amount up to $104.5 million and the Company withdrew $95.3 million on execution date, and is, therefore, classified as current in the consolidated balance sheets as of December 31, 2016. The interest rate is the greater of the BMO Harris Bank’s prime rate, plus 0.25% per annum, or LIBOR Quoted Rate plus 3% per annum calculated on a monthly basis. In December 22, 2016, the Company made a principal payment of $35.0 million and on January 30, 2017, the Company paid the full outstanding principal and interest balance of $65.4 million. Long-term 2017 2016 (In thousands) Parent Company debt: BMO loan $ — $ 65,208 Total parent company debt $ — $ 65,208 In addition, the Company notes the following debts of its subsidiaries. 2017 2016 (In thousands) Subsidiary debt: First lien term loan $ 566,075 $ 570,950 Second lien term loan 175,206 175,486 First lien revolver 44,632 11,728 Deferred purchase price 68,720 — Letter of credit 1,000 4,300 Settlement facilities 28,563 2,535 Deferred financing costs (19,679 ) (21,644 ) Total subsidiary debt $ 864,517 $ 743,355 (4) Commitments and contingencies For a discussion of commitments and contingencies, see Note 13 to the Company’s consolidated financial statements.

Earnings Per Share

Earnings Per Share	6 Months Ended
	Jun. 30, 2018
Earnings Per Share [Abstract]
Earnings Per Share	(2) Earnings Per Share As described in Note 15, “Shareholders’ Equity,” on May 22, 2018, the EVO, LLC Agreement was amended and restated, to, among other things, reclassify all of the then existing membership interests of EVO, LLC into a new single class of common membership interests. Additionally, the Company entered into a series of transactions that resulted in the issuance of Class A common stock, Class B common stock, Class C common stock and Class D common stock to the holders of LLC Interest and commenced the IPO resulting in the public issuance of additional shares of the Company’s Class A common stock (Refer to Note 15, “Shareholders’ Equity,” for further discussion of Reorganization Transactions and IPO). Earnings per share information for the three and six months ended June 30, 2018 has been presented on a prospective basis and reflects only the net income available for holders of Class A common stock, as well as both basic and diluted weighted average Class A common stock outstanding, for the period from May 23, 2018 through June 30, 2018. Earnings per share information prior to May 23, 2018 are not presented since the ownership structure of EVO, LLC is not a common unit of ownership. The following table sets forth the computation of the Company’s basic and diluted net income per Class A common share: May 23 - June 30 2018 Numerator: Net income attributable to EVO Payments, Inc. $ 16,713 Denominator: Weighted average Class A common stock outstanding 17,293,355 Effect of dilutive securities 139,367 Total dilutive securities 17,432,722 Earnings per share: Basic $ 0.97 Diluted $ 0.96 Antidilutive securities: Stock options 163,144 Convertible Class C common stock 2,560,955 Convertible Class D common stock 24,305,155 Earnings per share is not separately presented for Class B common stock, Class C common stock and Class D common stock since they have no economic rights to the income or loss of EVO, Inc. Class B common stock is not considered when calculating dilution as this class of common stock may not convert to Class A common stock. Class C common stock and Class D common stock are considered in the dilution calculation as these classes have conversion rights to Class A common stock that could result in additional Class A common stock being issued however, these shares are currently in a net loss position and are therefore anti-dilutive. Refer to Note 15, “Shareholders’ Equity,” for further information on rights to each class of stock.

Tax Receivable Agreement

Tax Receivable Agreement	6 Months Ended
	Jun. 30, 2018
Text Block [Abstract]
Tax Receivable Agreement	(3) Tax Receivable Agreement In connection with the IPO the Company entered into a Tax Receivable Agreement (“TRA”) that requires us to make payments to the Continuing LLC Owners, as defined in Note 15, “Shareholders’ Equity,” that are generally equal to 85% of the applicable cash tax savings, if any, realized as a result of favorable tax attributes that will be available to the Company as a result of the Reorganization Transactions, exchanges of EVO, LLC interests for Class A common stock, and payments made under the TRA. Payments will occur only after the filing of U.S. federal and state income tax returns and realization of cash tax savings from the favorable tax attributes. The first payment is due between 95 to 125 days after the filing of the Company’s tax return for the year ended December 31, 2018, which is due April 15, 2019, but the due date can be extended until October 15, 2019. As a result of the exchange of units of EVO, LLC and shares of Class D common stock for shares of Class A common stock sold by the selling stockholder in connection with the IPO, the Company recorded a deferred tax asset of $2.6 million associated with the increase in tax basis. Payments to the Continuing LLC Owners related to the purchases, the exchanges as described in Note 15, “Shareholders’ Equity,” of the accompanying unaudited condensed consolidated financial statements, will aggregate to approximately $2.2 million, ranging from zero to $0.2 million per year over the next 15 years. The Company recorded a corresponding reduction to paid-in For the TRA, the cash savings realized by the Company are computed by comparing the actual income tax liability of the Company to the amount of such taxes the Company would have been required to pay had there been no increase to the tax basis of the assets of EVO, LLC as a result of the purchase or exchange of EVO, LLC Interests, had there been no tax benefit from the tax basis in the intangible assets of EVO, LLC on the date of the IPO and had there been no tax benefit as a result of the Net Operating Losses (“NOLs”) generated by the increase in our tax basis of the assets in EVO, LLC. Subsequent adjustments of the TRA obligations due to certain events (e.g. changes to the expected realization of NOLs or changes in tax rates) will be recognized within operating expenses in the unaudited condensed consolidated statement of operations and comprehensive (loss) income.

Stock Compensation Plans and Sh

Stock Compensation Plans and Share-Based Compensation Awards	6 Months Ended
	Jun. 30, 2018
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Stock Compensation Plans and Share-Based Compensation Awards	(16) Stock Compensation Plans and Share-Based Compensation Awards The Company provides share-based compensation awards to its employees under the 2018 Plan, which the Company adopted in conjunction with its IPO. The 2018 Plan became effective on May 22, 2018. A total of 7,792,162 shares of our Class A common stock are reserved for issuance under the 2018 Plan. The following table summarizes share-based compensation expense, and the related income tax benefit recognized for share-based compensation awards: Three Months Ended June 30, Six Months Ended June 30, 2018 2017 2018 2017 (In thousands) Share-based compensation expense $ 52,134 $ — $ 52,134 $ — Income tax benefit $ 3,846 $ — $ 3,846 $ — The total fair value of share-based compensation awards vested during the six months ended June 30, 2018 was $52.1 million and no share-based compensation awards vested during the six months ended June 30, 2017. For these share-based compensation awards, the Company recognized share-based compensation expense of $52.1 million during the three and six months ended June 30, 2018. No share-based compensation expense was recognized for the three or six months ended June 30, 2017. As of June 30, 2018, there was $22.4 million of unrecognized share-based compensation expense related to unvested share-based compensation awards the Company expects to recognize over a weighted-average period of 3.8 years. The share-based compensation award plans provide for accelerated vesting under certain conditions. Class D awards The Company modified the Class D awards in connection with the IPO. All vesting conditions, with the exception of the consummation of a liquidity event, were waived as a result of the modification, including performance and service vesting conditions. On the modification date, the Company recorded share-based compensation expense based on the modification date fair value of $16.00 per share. As a result share-based compensation expense of $42.8 million was recognized for the three months ended June 30, 2018 for the Class D awards, which represented the vesting of all 2,672,666 awarded shares. Prior to the consummation of the IPO, no liquidity event was probable and as such no share-based compensation expense had previously been recognized for these awards. On the modification date there were 15 employees or former employees who held Class D awards. All Class D awards granted and vested have a weighted average grant date fair value of $16.00. Unit appreciation rights/Restricted stock awards The Company assumed the EVO, LLC Unit Appreciation Rights Plan (“UAR Plan”) and issued shares of Class A common stock to members of our management and our current and former employees upon conversion of the outstanding UARs held by these individuals at the consummation of the IPO, resulting in newly issued RSAs. In connection with the assumption of the UAR Plan and issuance of Class A common stock, on the IPO date, the Company recorded share-based compensation expense based on the modification date fair value of $16.00 per share. As a result share-based compensation expense of $8.7 million was recognized for the three months ended June 30, 2018 for the RSAs. As of the IPO, 543,323 awarded shares vested and 52,476 of those awards were surrendered for tax obligations. Prior to the consummation of the IPO, no liquidity event was probable and as such no share-based compensation expense had previously been recognized for these awards. On the modification date, there were 35 employees and former employees who held UARs. Immediately subsequent to the IPO, there were 63,452 unvested RSAs outstanding. During the period subsequent to the IPO 3,203 awarded shares vested and 451 of those awards were surrendered for tax obligations. As of June 30, 2018 there are 60,249 unvested awards with unrecognized share-based compensation expense of $0.9 million. All RSAs granted, vested, and unvested have a weighted average grant date fair value of $16.00. Restricted stock units On May 22, 2018, in connection with the IPO, the Company granted 503,795 RSUs under the 2018 Plan. The grant date fair value of the RSUs was $16.00 per unit. The Company recognized share-based compensation expense for RSUs granted of $0.2 million. There were no RSUs which vested or were forfeited during the three or six month periods ended June 30, 2018. As of June 30, 2018, there were 503,795 unvested RSUs and total unrecognized share-based compensation expense related to outstanding RSUs was $7.8 million. Each RSU vests in equal annual vesting installments over a period of four years from the grant date and will settle in Class A common stock. All RSUs granted, vested, and unvested have a weighted average grant date fair value of $16.00. Stock options Additionally, on May 22, 2018, in connection with the IPO, the Company granted 2,115,625 stock options. The grant date fair value of the stock options is $6.68 per option. The Company recognized share-based compensation expense for the stock options granted of $0.4 million. As of June 30, 2018, total unrecognized share-based compensation expense related to unvested stock options was $13.7 million. Each stock option vests in equal annual installments over a period of four years from grant date, and stock options expire no later than 10 years from the date of grant. For the purpose of calculating share-based compensation expense, the fair value of the stock option grants was determined through the application of the Black-Scholes model with the following assumptions: Six Months Ended 2018 Expected life (in years) 7.00 Weighted average risk-free interest rate 3.02% Expected volatility 33.99% Dividend yield 0.00% Weighted average fair value at grant date $ 6.68 During the three months ended June 30, 2018, no stock options have been forfeited. The risk-free interest rate is based on the yield of a zero coupon U.S. Treasury security with a maturity equal to the expected life of the stock option from the date of the grant. The assumption on expected volatility is based on the historical volatility of a peer group of market participants as the Company has no established historical volatility. It is the Company’s intent to retain all profits for the operations of the business for the foreseeable future, as such the dividend yield assumption is zero. The Company applied the simplified method in determining the expected life of the stock options as the Company has no historical basis upon which to determine historical exercise periods. The Company based the assumptions of the expected term of the options as the expected term plus half of the remaining life through expiration. All stock options exercised will be settled in Class A common stock.

Description of business and s30

Description of business and summary of significant accounting policies (Policies)	6 Months Ended	12 Months Ended
	Jun. 30, 2018	Dec. 31, 2017
Basis of Presentation and Use of Estimates	(b) Basis of Presentation and Use of Estimates The accompanying unaudited condensed consolidated balance sheets as of June 30, 2018, the unaudited condensed consolidated statements of operations and comprehensive (loss) income for the three and six months ended June 30, 2018 and 2017, the unaudited condensed consolidated statement of changes in equity for the six months ended June 30, 2018, and the unaudited condensed consolidated statements of cash flows for the six months ended June 30, 2018 and 2017 reflect all adjustments that are of a normal, recurring nature and that are considered necessary for a fair presentation of the results for the periods shown in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and the applicable rules and regulations of the Securities Exchange Commission (“SEC”) for interim financial reporting periods. Accordingly, certain information and footnote disclosures have been condensed or omitted in accordance with SEC rules that would ordinarily be required under U.S. GAAP for complete financial statements. The unaudited condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements and notes thereto included in the Company’s final prospectus filed with the SEC on May 24, 2018 (the “Prospectus”) for the offering of Class A common stock (the “Class A common stock”). See Note 15, “Shareholders’ Equity,” to the unaudited condensed consolidated financial statements for information regarding the Reorganization Transactions and the IPO. The preparation of the unaudited condensed consolidated financial statements in conformity with U.S. GAAP requires management to make certain estimates and assumptions that affect the reported assets and liabilities, the disclosure of contingent assets and liabilities at the date of the unaudited condensed consolidated financial statements, and the reported amounts of revenue and expenses during the period. Accordingly, actual results could differ from those estimates. Estimates are used for accounting purposes including, but not limited to, calculating redeemable non-controlling
Principles of Consolidation	(c) Principles of Consolidation The accompanying unaudited condensed consolidated financial statements include the accounts of the Company. As sole managing member of EVO, LLC, EVO, Inc. exerts control over the Group. In accordance with Accounting Standards Codification (“ASC”) 810, Consolidation non-controlling
Cash and Cash Equivalents and Restricted Cash	(d) Cash and Cash Equivalents and Restricted Cash Cash and cash equivalents include all cash balances and highly liquid securities with original maturities of three months or less when acquired. Cash balances often exceed federally insured limits; however, concentration of credit risk is limited due to the payment of funds on the day following receipt in satisfaction of the settlement process. Included in cash and cash equivalents are merchant reserve cash balances, which represent funds collected from the Company’s merchants that serve as collateral to minimize contingent liabilities associated with any losses that may occur under the respective merchant agreements (“Merchant Reserves”). While this cash is not restricted in its use, the Company believes that maintaining the Merchant Reserves to collateralize merchant losses strengthens its fiduciary standings with its card network sponsors (“Member Banks”) and is in accordance with the guidelines set by the card networks. As of June 30, 2018, and December 31, 2017, Merchant Reserves were $107.5 million and $111.3 million, respectively.
Settlement Processing Assets and Liabilities	(f) Settlement Processing Assets and Liabilities In certain markets, the Company is a member of various card networks, allowing it to process and fund transactions without third party sponsorship. In other markets, the Company has financial institution sponsors Member Banks for whom the Company facilitates payment transactions. These arrangements allow the Company to route transactions under the Member Banks’ control and identification numbers to clear card transactions through card networks. A summary of these amounts are as follows: June 30, 2018 December 31, 2017 (In thousands) Settlement processing assets: Receivable from card networks $ 311,900 $ 342,803 Receivable from merchants 118,023 96,466 Totals $ 429,923 $ 439,269 Settlement processing obligations: Settlement liabilities $ (359,242 ) $ (372,642 ) Merchant reserves (107,535 ) (111,876 ) Totals $ (466,777 ) $ (484,518 )
Revenue Recognition	(g) Revenue Recognition The Company recognizes revenue when (1) it is realized or realizable and earned, (2) there is persuasive evidence of an arrangement, (3) delivery and performance has occurred, (4) there is a fixed or determinable sales price, and (5) collection is reasonably assured. The Company primarily earns revenue from payment processing services. Payment processing service revenue is based on a percentage of transaction value and on specified amounts per transaction or service, and is recognized as such services are performed. The Company also earns revenue from the sale and rental of electronic point of sale (“POS”) equipment. Revenue from the sale of these products is recognized when goods are shipped and title passes to the customer. Revenue from the rental of electronic POS equipment is recognized monthly as earned. These revenues are presented in “Processing and other revenue” in the below table and totaled $11.1 million and $10.1 million for the three months ended June 30, 2018 and 2017, respectively. These revenues totaled $21.4 million and $19.5 million for the six months ended June 30, 2018 and 2017 respectively. Such rental arrangements are considered multiple element arrangements. The Company follows guidance in ASC 605-25, Revenue Recognition – Multiple-Element Arrangements non-processing A summary of revenue is as follows: Three Months Ended June 30, Six Months Ended June 30, 2018 2017 2018 2017 (In thousands) (In thousands) Processing and other revenue $ 480,268 $ 437,823 $ 921,004 $ 827,372 Interchange and card network fees (281,195 ) (257,149 ) (537,504 ) (482,683 ) Subtotal 199,073 180,674 383,500 344,689 Commissions (41,641 ) (39,904 ) (80,640 ) (78,810 ) Card network processing costs and other (16,541 ) (16,871 ) (33,687 ) (32,360 ) Revenue $ 140,891 $ 123,899 $ 269,173 $ 233,519
Earnings Per Share	(e) Earnings Per Share Basic earnings per Class A common stock is computed by dividing the net income attributable to EVO, Inc. by the weighted average number of Class A common stock outstanding from May 23, 2018 to June 30, 2018. Diluted earnings per Class A common stock is calculated by dividing the net income attributable to EVO, Inc. by the diluted weighted average Class A common stock outstanding during the period, which includes stock options, restricted stock units (“RSUs”), unit appreciation rights (“UARs”), restricted stock awards (“RSAs”), and LLC Interests corresponding to each Class C common share and Class D common share that are convertible into shares of Class A common stock for the period after the closing of the IPO. The dilutive effect of outstanding share-based compensation awards, if any, is reflected in diluted earnings per Class A common stock by application of the treasury stock method or if-converted
Recent Accounting Pronouncements	(i) Recent Accounting Pronouncements New accounting pronouncements are issued by the FASB or other standards setting bodies that are adopted by the Company are adopted as of the specified effective date. Unless otherwise discussed, management believes that the impact of recently issued standards that are not yet effective will not have a material impact on the Company’s unaudited condensed consolidated financial statements upon adoption. In January 2017, the FASB issued Accounting Standards Update (“ASU”) 2017-04, Intangibles – Goodwill and Other 2017-04 In August 2016, the FASB issued ASU 2016-15, Statement of Cash Flows: Classification of Cash Receipts and Cash Payments In March 2016, the FASB issued ASU 2016-09, Compensation-Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting tax-withholding 2016-09 In March, April and May 2016, the FASB issued ASU 2016-08, 2016-10 2016-12, Revenue from Contracts with Customers 2014-09. 2014-09, Revenue from Contracts with Customers Revenue Recognition In February 2016, the FASB issued ASU 2016-02, Leases
Share-Based Compensation	(h) Share-Based Compensation The Company accounts for share-based compensation transactions with employees in accordance with ASC 718, Compensation: Stock Compensation
Predecessor
Basis of Presentation and Use of Estimates		(b) Basis of presentation and use of estimates The preparation of the consolidated financial statements in conformity with generally accepted accounting principles in the United States (“U.S. GAAP”) requires management to make certain estimates and assumptions that affect the reported assets and liabilities, the disclosure of contingent assets and liabilities at the date of the consolidated financial statements, and the reported amounts of revenue and expenses during the period. Accordingly, actual results could differ from those estimates. Estimates are used when accounting for, but not limited to, redeemable non-controlling interest, income taxes, and valuation of long lived assets. For the year ended December 31, 2017, the Company recorded certain prior period adjustments to components of Total deficit. The impact of these corrections increased the Accumulated deficit by $29.9 million, decreased Accumulated other comprehensive loss by $13.7 million, and increased Nonredeemable non-controlling interest by $16.2 million. These adjustments were made to (1) reclassify prior period distributions from Nonredeemable non-controlling interest into Redeemable non-controlling interest, and (2) to reclassify prior period foreign currency translation adjustment associated with Redeemable non-controlling interest. On the consolidated statement of changes in members’ deficit this activity was recognized in the Foreign currency translation and other adjustments for the year ended December 31, 2017. The aforementioned adjustments had no impact on Total deficit.
Principles of Consolidation		(c) Principles of consolidation The accompanying consolidated financial statements include the accounts of EVO LLC and its majority owned and/or controlled subsidiaries. All intercompany accounts and transactions have been eliminated in consolidation. The Company accounts for investments over which it has significant influence but not a controlling financial interest using the equity method of accounting.
Cash and Cash Equivalents and Restricted Cash		(d) Cash and cash equivalents and restricted cash Cash and cash equivalents include all cash balances and highly liquid securities with original maturities of three months or less when acquired. Cash balances often exceed federally insured limits; however, concentration of credit risk is limited due to the payment of funds on the day following receipt in satisfaction of the settlement process. Included in cash and cash equivalents are merchant reserve cash balances, which represent funds collected from the Company’s merchants that serve as collateral to minimize contingent liabilities associated with any losses that may occur under the respective merchant agreement (“Merchant Reserves”). While this cash is not restricted in its use, the Company believes that designating this cash to collateralize Merchant Reserves strengthens its fiduciary standings with member sponsors and is in accordance with the guidelines set by the card networks. As of December 31, 2017 and 2016, Merchant Reserves were $111.3 million and $121.4 million, respectively.
Accounts receivable and other receivables		(e) Accounts receivable and other receivables Receivable balances are stated net of allowance for doubtful accounts. Accounts receivable consists of amounts of foreign value added taxes to be recovered during regular business operation and amounts due from ISOs and merchants related to the sale of point of sale (“POS”) equipment and peripherals. Included in other receivables as of December 31, 2017 and 2016 is an amount of value added taxes of $32.1 million and $31.6 million, respectively, due from the Mexican tax authority to recover as part of the business acquisition in Mexico with a corresponding liability that has been included in accounts payable to be paid to the seller. Also included in other receivables are advances to merchants and other revenues due to the Company. The Company periodically evaluates its accounts receivable and other receivables for collectability. The Company reviews historical loss experience, the financial position of its customers and known or expected trends when estimating the allowance for doubtful accounts. As of December 31, 2017 and 2016, there was no allowance for doubtful accounts.
Inventory		(f) Inventory Inventory, consisting primarily of electronic POS terminals and prepaid mobile phone cards, is stated at the lower of cost or net realizable value. Cost is determined by using the first-in first-out
Settlement Processing Assets and Liabilities		(g) Settlement processing assets and liabilities In certain markets, the Company is a member of various card networks, allowing it to process and fund transactions without third party sponsorship. In other markets, the Company has financial institution sponsors (“Member Banks”) where the Company facilitates payment transactions. These arrangements allow the Company to route transactions under the Member Banks’ control and identification numbers to clear card transactions through card networks. Funds settlement refers to the process of transferring funds for sales and credits between card issuers and merchants. The standards of the card networks restrict non-members from performing funds settlement or accessing merchant settlement funds, and, instead, require that these funds be in the possession of the Member Banks until the merchant is funded. However, in certain markets and in accordance with the terms of the Company’s Bank Sponsorship Agreements with its Member Banks, funds settlement generally follows a net settlement process. Timing differences, interchange expense, Merchant Reserves, and exception items cause differences between the amount the Member Banks receives from the card networks and the amount funded to the merchants. Settlement processing assets and obligations represent intermediary balances arising in the settlement process. A summary of these amounts as of December 31, 2017 and 2016 are as follows: 2017 2016 (In thousands) Settlement processing assets: Receivable from card networks $ 342,803 $ 243,409 Receivable from merchants 96,466 58,221 Totals $ 439,269 $ 301,630 Settlement processing obligations: Settlement liabilities $ (372,642 ) $ (272,181 ) Merchant reserves (111,876 ) (121,387 ) Totals $ (484,518 ) $ (393,568 )
Deferred costs		(h) Deferred costs In 2016 the Company began incurring costs in connection with the filing of its Registration Statement on Form S-1, which are deferred in other assets in accordance with ASC 505-10-25 , Equity—Recognition The Company has capitalized $6.4 million and $0.6 million as of December 31, 2017 and 2016, respectively.
Equipment and improvements		(i) Equipment and improvements Equipment and improvements are stated at cost less accumulated depreciation. Card processing, office equipment, computer software, and furniture and fixtures are depreciated over their respective estimated useful lives, on a straight line basis. Leasehold improvements are depreciated over the lesser of the estimated useful life of the asset or the lease term. Maintenance and repairs which do not extend the useful life of the respective assets are charged to expense as incurred.
Deferred financing costs		(j) Deferred financing costs The costs associated with obtaining debt financing are capitalized and amortized over the term of the related debt. Such costs are shown as a reduction of the long-term debt.
Goodwill and intangible assets		(k) Goodwill and intangible assets The Company regularly evaluates whether events and circumstances have occurred that indicate the carrying amounts of goodwill, acquired merchant contract portfolios and other intangible assets may not be recoverable. Goodwill represents the excess of cost over fair value of identifiable tangible and intangible net assets acquired through acquisitions. The Company evaluates its goodwill and indefinite lived intangible assets for impairment annually as of October 1, or more frequently as circumstances warrant. The Company has the option to perform a qualitative assessment of impairment or a two-step approach to determine whether events or circumstances have occurred giving rise to the need for further quantitative testing. If the Company decides that it is appropriate to perform a qualitative assessment, management first assesses qualitative factors to determine whether it is more likely than not that the fair value of a reporting unit is less than its carrying amount. A qualitative assessment would include consideration of macroeconomic condition, industry and market considerations, changes in certain costs, overall financial performance, and other relevant entity specific events. If the Company concludes that the fair value of a reporting unit more likely than not exceeds its carrying value, no further evaluation is necessary. If the Company concludes that the carrying value of a reporting unit more likely than not exceeds the fair value, management is required to perform the two step process. In the first step, the fair value for the reporting unit is compared to its carrying value including goodwill. In the event that the fair value of the reporting unit was determined to be less than the carrying value, a second step is performed which compares the implied fair value of the reporting unit’s goodwill to the carrying value of the goodwill. The implied fair value for the goodwill is determined based on the difference between the fair value of the reporting unit and the fair value of the net identifiable assets. If the implied fair value of the goodwill is less than its carrying value, the difference is recognized as an impairment. The Company has two reporting units: North America and Europe. Finite-lived assets include merchant contract portfolios, marketing alliance agreements, trademarks, internally developed software and non-competition agreements stated net of accumulated amortization or impairment charges and foreign currency translation adjustments. Merchant contract portfolios consist of merchant contracts acquired from third parties that will generate revenue for the Company. The useful lives of merchant contract portfolios are determined using forecasted cash flows, based on, among other factors, estimates of revenue, expenses, and merchant attrition associated with the underlying portfolio of merchant accounts. The useful lives are determined based upon the period of time over which a significant portion of the economic value of such assets are expected to be realized. The useful life of merchant contract portfolios is 7 to 19 years. Amortization of merchant contract portfolios is accelerated based on the present value of the portfolios’ forecasted cash flows. Acquired marketing alliance agreements and certain acquired trademarks are amortized on a straight-line basis over 5 to 21 years. Internally developed software has a useful life of 3 to 7 years using the straight-line method. Factors such as obsolescence, technology, competition, and other economic factors have been considered when determining the useful life of internally developed software. Capitalization of internally developed software occurs in costs associated with the developmental phase of a project, and amortization commences when the software is ready to be placed into use by the Company. Expenses incurred before the completion of the preliminary project stage are expensed as incurred. Non-competition agreements are amortized on a straight-line basis over 2 to 4 years. When factors indicate that long-lived assets should be evaluated for possible impairment, the Company assesses its recoverability by determining whether the carrying value will be recovered through its future undiscounted cash flows and from its ongoing use, and if applicable, its eventual disposition. When the carrying value exceeds its fair value, an impairment loss is recognized in an amount equal to the difference. For the years ended December 31, 2017 and 2016, there was no goodwill or long-lived asset impairment.
Revenue Recognition		(l) Revenue recognition The Company recognizes revenue when (1) it is realized or realizable and earned, (2) there is persuasive evidence of an arrangement, (3) delivery and performance has occurred, (4) there is a fixed or determinable sales price, and (5) collection is reasonably assured. The Company primarily earns revenue from payment processing services. Payment processing service revenue is based on a percentage of transaction value or on a specified amount per transaction or related services, and is recognized as such services are performed. The Company also earns revenue in North America and Europe from sales and rental of electronic POS equipment. Revenue from the sale of these products is recognized when goods are shipped and title passes to the customer. Revenue from the rental of electronic point-of-sale equipment is recognized monthly as earned. These revenues are presented in “Processing and other revenue” in the below table and totaled $36.2 million and $36.5 million for the years ended December 31, 2017 and 2016, respectively. Such rental arrangements are considered multiple element arrangements. The Company follows guidance in ASC 605-25, Revenue Recognition—Multiple-Element Arrangements A summary of revenue is as follows for the years ended December 31, 2017 and 2016: 2017 2016 (In thousands) Processing and other revenue $ 1,744,520 $ 1,404,392 Interchange and card network fees (1,012,167 ) (769,221 ) Subtotal 732,353 635,171 Commissions (159,314 ) (146,225 ) Card network processing costs and other (68,289 ) (69,725 ) Revenue $ 504,750 $ 419,221 Depending on the country, the Company enters into Bank Sponsorship Agreement with Member Banks in order to provide processing services to its merchants, as either a member of the card networks or as an ISO through a processor. The Member Banks sponsorship authorizes the Company to process card network transactions under the applicable guidelines of the Member Banks. The Member Banks are ultimately responsible for the merchant relationship but, under this agreement passes the initial responsibility for settlement processing and risk of loss to the Company. As a member of the card networks, the Company has the ultimate responsibility for merchant relationship, settlement processing and risk of loss. As a member of the card networks or under the ISO relationship, receipts from processors and merchants are presented in “Processing and other revenue” in the above table. The Company does not determine interchange rates; they are set by the card networks. These fees are presented as “Interchange and card network fees” in the above table. The rights for the Company to earn service fee revenue from the receipt of fees from merchants are generated by a negotiated agreement with ISOs or other third parties. The ISO or third party acts as supplier of products or services by achieving most of the shared risks and rewards as principal in the merchant agreement; the Company passes the ISO’s share of merchant receipts to them as “Commissions” as presented in the above table. Card network processing costs and other are assessed by the card networks for authorization, settlement, and card network access services. The Company collects these amounts through the processing cycle and reimburses the card networks. The Company is not responsible for the fulfilment or acceptance of these services and presents these costs as “Card network processing costs and other” in the above table. The Company follows the requirements of ASC 605-45, Principal Agent Considerations The determination of gross versus net recognition for interchange and card network fees, commissions and network processing costs and other fees requires judgment that depends on the relevant facts and circumstances. The Company recognizes its processing and other revenue on a gross basis as the Company is the primary obligor for providing processing services. The Company recognizes its fees charged to customers net of interchange and card network fees, commissions, and card network processing costs and other fees because the fees are assessed to the Company’s merchant customers by other entities as it is not the primary obligor.
Income taxes		(m) Income taxes The Company is considered a flow-through entity for U.S. federal tax purposes and most state jurisdictions. Income tax liabilities are incurred in foreign jurisdictions whereas income of EVO LLC in the U.S. flows through and is taxable to its members and not to EVO LLC. EVO LLC’s domestic or foreign subsidiary’s income tax filings are periodically audited by the local tax authorities. EVO LLC’s open tax years by jurisdiction are as follows as of December 31, 2017: Jurisdiction Years Canada 2015-2017 Czech Republic 2015-2017 Germany 2014-2017 Gibraltar 2016-2017 Ireland 2014-2017 Malta 2016-2017 Mexico 2015-2017 Poland 2013-2017 Spain 2014-2017 United Kingdom 2014-2017 Initial years shown open to income tax audit reflect the first taxable year of organization the first year which the Company has total or partial ownership of the legal entity in the Czech Republic, Gibraltar, Malta, and Mexico. Deferred taxes The Company accounts for income taxes under the asset and liability method, which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the consolidated financial statements. Under this method, deferred tax assets and liabilities are determined on the basis of the differences between the consolidated financial statements and tax bases of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to reverse. The Company recognizes deferred tax assets to the extent that it is expected these assets are more likely than not to be realized. In making such a determination, the Company considers all available positive and negative evidence, including future reversals of existing taxable temporary differences, projected future taxable income, tax-planning strategies, and results of recent operations. If the Company determines that it would be able to realize our deferred tax assets in the future in excess of their net recorded amount, the Company would make an adjustment to the deferred tax asset valuation allowance, which would reduce the provision for income taxes. Deferred tax assets and deferred tax liabilities are measured using tax rates expected to apply for the period when the asset will be recovered or the liability will be settled, based on jurisdictional tax rates (and tax regulations) in effect. The effect of a change in tax rates is recognized in the consolidated statement of operations and comprehensive income (loss) in the period that includes the enactment date. Management assesses the available positive and negative evidence to estimate if sufficient future taxable income will be generated to use existing deferred tax assets. A significant piece of objective negative evidence evaluated was the cumulative loss incurred over the three-year period ended December 31, 2017. Such objective evidence limits the ability to consider other subjective evidence such as our projections of future growth. On the basis of this evaluation, as of December 31, 2017 and 2016, a valuation allowance of $15.9 million and $11.5 million, respectively, has been established to reduce the carrying amount of the deferred tax to an amount that is more than likely than not to be realized in various European jurisdictions. The amount of the deferred tax asset considered realizable, however, could be adjusted if estimates of future taxable income during the carryforward period are reduced or increased or if objective negative evidence in the form of cumulative losses is no longer present and additional weight may be given to subjective evidence such as our projections for growth. Uncertain tax positions The Company records uncertain tax positions in accordance with ASC 740 on the basis of a two-step process: (1) determine whether it is more likely than not that the tax positions will be sustained on the basis of the technical merits of the position and (2) for those tax positions that meet the more-likely-than-not recognition threshold, recognize the largest amount of tax benefit that is more than 50 percent likely to be realized upon ultimate settlement with the related tax authority. The Company is subject to tax audits in various jurisdictions and regularly assesses the likely outcome of such audits in order to determine the need for liabilities for uncertain tax benefits. As of December 31, 2017 and 2016, the Company’s management believed that, based on its evaluation of the tax positions including its filed tax returns, there were no uncertain tax positions that required recognition or disclosure in the consolidated financial statements. The Company’s management continually evaluates the appropriateness of liabilities for uncertain tax positions considering factors such as statutes of limitations, audits, proposed settlements, and changes in tax law. The Company recognizes interest and penalties related to unrecognized tax benefits within the income tax expense line in the accompanying consolidated statement of operations. Accrued interest and penalties are included within the related tax liability line in the consolidated balance sheet.
Nonredeemable non-controlling interests and redeemable non-controlling interests		(n) Nonredeemable non-controlling interests and redeemable non-controlling interests Non-controlling interests relate to the portion of equity in a consolidated subsidiary not attributable, directly or indirectly, to the Company. Where redemption of such non-controlling interests are solely within the control of the Company, such interests are reflected in the consolidated balance sheets as “Nonredeemable non-controlling interests” and in the consolidated statements of operations and comprehensive income (loss) as “Net income attributable to nonredeemable non-controlling interests.” Redeemable non-controlling interests (“RNCI”) relate to non-controlling interests that are redeemable upon the occurrence of an event that is not solely within the Company’s control and are reported in the mezzanine section between total liabilities and members’ deficit in the Company’s consolidated balance sheets. The Company adjusts the redeemable non-controlling interests to reflect its estimate of the maximum redemption amount each year against the Company’s members’ deficit.
Self-insurance		(o) Self-insurance The Company is self-insured up to certain predetermined amounts for liabilities relating to employee related health and dental care benefits in the United States. The estimated costs of all known and probable losses were accrued by the Company as of December 31, 2017 and 2016. The provisions for self-insured employee related health and dental care benefits are estimated by management by considering historical claims experiences. The Company is also the beneficiary of a stop loss insurance policy for annual claims under its employee health care plan of $200,000 per plan member and an aggregate total insurance benefit of $1.0 million per year. The accrued liability for self-insured employee health claims was $0.4 million and $0.6 million as of December 31, 2017 and 2016, respectively.
Foreign currency translation		(p) Foreign currency translation The Company has operations in foreign countries whose functional currency is the local currency. Gains and losses on transactions denominated in currencies other than the functional currency are included in determining net income for the period. The assets and liabilities of subsidiaries whose functional currency is a foreign currency are translated at the period end exchange rate. Income statement items are translated at the average monthly rates prevailing during the year. The resulting translation adjustment is recorded as a component of other comprehensive income (loss) and is included in members’ deficit.
Fair value measurements		(q) Fair value measurements The Company follows ASC 820, Fair Value Measurements The Company uses the hierarchy prescribed in the aforementioned accounting guidance for fair value measurements, based on the available inputs to the valuation and the degree to which they are observable or not observable in the market. The three levels of the hierarchy are as follows: Level 1 Inputs—Unadjusted quoted prices in active markets for identical assets or liabilities accessible to the reporting entity at the measurement date, Level 2 Inputs—Other than quoted prices included in Level 1 inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the asset or liability, and Level 3 Inputs—Unobservable inputs for the asset or liability used to measure fair value allowing for inputs reflecting the Company’s assumptions about what other market participants would use in pricing the asset or liability, including assumptions about risk.
Segment reporting		(r) Segment reporting The Company has two strategic operating segments: North America and Europe. Additionally, the Company has determined that the reportable segments are the same as the operating segments. The alignment of the Company’s segments is designed to establish lines of business that support the geographical markets the Company operates in and allow the Company to further globalize the Company’s solutions while working seamlessly with the Company’s teams across these markets. The North America segment comprises the geographical markets of the United States, Canada and Mexico. The Europe segment comprises the geographical markets of Western Europe (Spain, United Kingdom, Ireland and Germany) and Eastern Europe (Poland and Czech Republic). The Company also provides general corporate services to its segments through a corporate function, which does not earn any revenues and is therefore not an operating segment. Such costs are reported as “Corporate.”
Earnings Per Share		(s) Earnings per share Historic basic and diluted earnings per common unit holder are not presented since the ownership structure of the Company is not a common unit of ownership.
Recent Accounting Pronouncements		(t) Recent accounting pronouncements New accounting pronouncements are issued by the FASB or other standards setting bodies that are adopted by the Company as of the specified effective date. Unless otherwise discussed, management believes that the impact of recently issued standards that are not yet effective will not have a material impact on the Company’s consolidated financial statements upon adoption. In January 2017, the FASB issued ASU 2017-04, Intangibles—Goodwill and Other In January 2017, the FASB issued ASU 2017-01, Business Combinations , Business Combinations In August 2016, the FASB issued ASU 2016-15, Statement of Cash Flows: Classification of Cash Receipts and Cash Payments In March, April and May 2016, the FASB issued ASU 2016-08, 2016-10 and 2016-12, Revenue from Contracts with Customers Revenue from Contracts with Customers Revenue Recognition In February 2016, the FASB issued ASU 2016-02, Leases

Description of business and s31

Description of business and summary of significant accounting policies (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2018	Dec. 31, 2017
Summary of settlement processing assets and liabilities	A summary of these amounts are as follows: June 30, 2018 December 31, 2017 (In thousands) Settlement processing assets: Receivable from card networks $ 311,900 $ 342,803 Receivable from merchants 118,023 96,466 Totals $ 429,923 $ 439,269 Settlement processing obligations: Settlement liabilities $ (359,242 ) $ (372,642 ) Merchant reserves (107,535 ) (111,876 ) Totals $ (466,777 ) $ (484,518 )
Summary of revenue	A summary of revenue is as follows: Three Months Ended June 30, Six Months Ended June 30, 2018 2017 2018 2017 (In thousands) (In thousands) Processing and other revenue $ 480,268 $ 437,823 $ 921,004 $ 827,372 Interchange and card network fees (281,195 ) (257,149 ) (537,504 ) (482,683 ) Subtotal 199,073 180,674 383,500 344,689 Commissions (41,641 ) (39,904 ) (80,640 ) (78,810 ) Card network processing costs and other (16,541 ) (16,871 ) (33,687 ) (32,360 ) Revenue $ 140,891 $ 123,899 $ 269,173 $ 233,519
Predecessor
Summary of settlement processing assets and liabilities		A summary of these amounts as of December 31, 2017 and 2016 are as follows: 2017 2016 (In thousands) Settlement processing assets: Receivable from card networks $ 342,803 $ 243,409 Receivable from merchants 96,466 58,221 Totals $ 439,269 $ 301,630 Settlement processing obligations: Settlement liabilities $ (372,642 ) $ (272,181 ) Merchant reserves (111,876 ) (121,387 ) Totals $ (484,518 ) $ (393,568 )
Summary of revenue		A summary of revenue is as follows for the years ended December 31, 2017 and 2016: 2017 2016 (In thousands) Processing and other revenue $ 1,744,520 $ 1,404,392 Interchange and card network fees (1,012,167 ) (769,221 ) Subtotal 732,353 635,171 Commissions (159,314 ) (146,225 ) Card network processing costs and other (68,289 ) (69,725 ) Revenue $ 504,750 $ 419,221
Summary of Open Tax Years		EVO LLC’s domestic or foreign subsidiary’s income tax filings are periodically audited by the local tax authorities. EVO LLC’s open tax years by jurisdiction are as follows as of December 31, 2017: Jurisdiction Years Canada 2015-2017 Czech Republic 2015-2017 Germany 2014-2017 Gibraltar 2016-2017 Ireland 2014-2017 Malta 2016-2017 Mexico 2015-2017 Poland 2013-2017 Spain 2014-2017 United Kingdom 2014-2017

Acquisitions (Tables)

Acquisitions (Tables) - Sterling Payment Technologies, LLC	6 Months Ended	12 Months Ended
	Jun. 30, 2018	Dec. 31, 2017
Schedule of allocation of purchase price	The table below presents the allocation of the purchase price of Sterling to the assets acquired and liabilities assumed based on their fair values. As of the (In thousands) Cash and cash equivalents $ 601 Accounts receivable 945 Prepaid expenses and other 905 Inventory 851 Equipment and improvements 2,711 Intangibles - Trademarks 14,400 Intangibles - Internally developed software 7,300 Intangibles - Non-competition 6,200 Intangibles - Merchant contract portfolios 27,300 Intangibles - Marketing alliance agreements 30,200 Accounts payable and accrued expenses (2,626 ) Total net fair value excluding goodwill 88,787 Goodwill 107,978 Total purchase price $ 196,765
Predecessor
Schedule of allocation of purchase price		The table below presents the allocation of the purchase price of Sterling to the assets acquired and liabilities assumed based on their fair values. As of the (In thousands) Cash and cash equivalents $ 601 Accounts receivable 945 Prepaid expenses and other 905 Inventory 851 Equipment and improvements 2,711 Intangibles—Trademarks 14,400 Intangibles—Internally developed software 7,300 Intangibles—Non-competition agreements 6,200 Intangibles—Merchant contract portfolios 27,300 Intangibles—Marketing alliance agreements 30,200 Accounts payable and accrued expenses (2,626 ) Total net fair value excluding goodwill 88,787 Goodwill 107,978 Total purchase price $ 196,765

Equipment and improvements (Tab

Equipment and improvements (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2018	Dec. 31, 2017
Schedule of equipment and improvements	Equipment and improvements consisted of the following: Estimated Useful Lives in Years June 30, 2018 December 31, 2017 (In thousands) Card processing 3-5 $ 113,489 $ 102,789 Office equipment 3-5 42,007 37,476 Computer software 3 41,278 38,669 Leasehold improvements various 13,120 12,764 Furniture and fixtures 5-7 5,822 5,410 Totals 215,716 197,108 Less accumulated depreciation (118,336 ) (106,889 ) Foreign currency translation adjustment 2,977 6,368 Totals $ 100,357 $ 96,587
Predecessor
Schedule of equipment and improvements		Equipment and improvements consisted of the following as of December 31, 2017 and 2016: Estimated useful lives in years 2017 2016 (In thousands) Card processing 3-5 $ 102,789 $ 71,947 Office equipment 3-5 37,476 24,323 Computer software 3 38,669 29,150 Leasehold improvements various 12,764 14,034 Furniture and fixtures 5-7 5,410 9,122 Totals 197,108 148,576 Less accumulated depreciation (106,889 ) (73,548 ) Increase (decrease) in foreign currency translation 6,368 (2,444 ) Totals $ 96,587 $ 72,584

Goodwill and intangible assets

Goodwill and intangible assets (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2018	Dec. 31, 2017
Schedule of intangible assets, net	Intangible assets, net consist of the following: June 30, December 31, 2018 2017 (In thousands) Intangible assets with finite lives: Merchant contract portfolios: Gross carrying value $ 282,614 $ 274,780 Accumulated amortization (125,515 ) (113,747 ) Accumulated impairment losses (5,658 ) (5,658 ) Foreign currency translation adjustment (28,443 ) (26,057 ) Net 122,998 129,318 Marketing alliance agreements: Gross carrying value 191,954 187,758 Accumulated amortization (41,694 ) (35,509 ) Accumulated impairment losses (7,585 ) (7,585 ) Foreign currency translation adjustment (17,671 ) (15,561 ) Net 125,004 129,103 Trademarks, finite-lived: Gross carrying value 27,283 25,084 Accumulated amortization (9,596 ) (8,485 ) Foreign currency translation adjustment (4,355 ) (3,701 ) Net 13,332 12,898 Internally developed software: Gross carrying value 52,620 42,442 Accumulated amortization (11,696 ) (9,760 ) Accumulated impairment losses (9,324 ) (9,324 ) Foreign currency translation adjustment (3,607 ) (3,247 ) Net 27,993 20,111 Non-competition Gross carrying value 6,400 6,200 Accumulated amortization (3,961 ) (2,633 ) Net 2,439 3,567 Total finite-lived, net 291,766 294,997 Trademarks, indefinite-lived: Gross carrying value 18,499 18,486 Total intangible assets, net $ 310,265 $ 313,483
Schedule of estimated amortization expense	Estimated amortization expense to be recognized during each of the five years subsequent to June 30, 2018: Amount (In thousands) Years ending: 2018 (remainder for the year) $ 23,012 2019 41,232 2020 36,558 2021 31,091 2022 27,161 2023 and thereafter 132,712 Total $ 291,766
Schedule of net intangible assets by segment	The following represents net intangible assets by segment: June 30, 2018 December 31, 2017 (In thousands) Intangible assets, net: North America Merchant contract portfolios $ 87,256 $ 89,045 Marketing alliance agreements 79,116 82,604 Trademarks, finite-lived 1,487 — Internally developed software 16,798 10,431 Non-competition 2,439 3,567 Trademarks, indefinite-lived 18,499 18,486 Total 205,595 204,133 Europe Merchant contract portfolios 35,742 40,273 Marketing alliance agreements 45,888 46,499 Trademarks, finite-lived 11,845 12,898 Internally developed software 11,195 9,680 Total 104,670 109,350 Total intangible assets, net $ 310,265 $ 313,483
Schedule of goodwill activity	Goodwill activity for the six months ended June 30, 2018, in total and by reportable segment, was as follows: Reportable Segment North Europe Total (In thousands) Goodwill, gross, as of December 31, 2017 $ 196,126 $ 139,843 $ 335,969 Accumulated impairment losses — (24,291 ) (24,291 ) Goodwill, net, as of December 31, 2017 196,126 115,552 311,678 Business combinations 10,986 — 10,986 Foreign currency translation adjustment (307 ) (6,152 ) (6,459 ) Goodwill, net as of June 30, 2018 $ 206,805 $ 109,400 $ 316,205	Goodwill activity for the years ended December 31, 2017 and 2016, in total and by reportable segment, was as follows: Reportable segment North Europe Total (In thousands) Goodwill, gross, as of December 31, 2015 $ 90,162 $ 126,677 $ 216,839 Accumulated impairment losses — (24,291 ) (24,291 ) Goodwill, net, as of December 31, 2015 90,162 102,386 192,548 Business combinations 2,627 1,380 4,007 Foreign currency translation adjustment (6,380 ) (5,691 ) (12,071 ) Goodwill, net as of December 31, 2016 86,409 98,075 184,484 Goodwill, gross, as of December 31, 2016 86,409 122,366 208,775 Accumulated impairment losses — (24,291 ) (24,291 ) Goodwill, net, as of December 31, 2016 86,409 98,075 184,484 Business combinations 107,978 — 107,978 Foreign currency translation adjustment 1,739 17,477 19,216 Goodwill, net as of December 31, 2017 $ 196,126 $ 115,552 $ 311,678
Predecessor
Schedule of intangible assets, net		Intangible assets, net consist of the following as of December 31, 2017 and 2016, respectively: 2017 2016 (In thousands) Intangible assets with finite lives: Merchant contract portfolios: Gross carrying value $ 274,780 $ 240,654 Accumulated amortization (113,747 ) (87,409 ) Accumulated impairment losses (5,658 ) (5,658 ) Foreign currency translation adjustment (26,057 ) (37,765 ) Net 129,318 109,822 Marketing alliance agreements: Gross carrying value 187,758 154,760 Accumulated amortization (35,509 ) (23,716 ) Accumulated impairment losses (7,585 ) (7,585 ) Foreign currency translation adjustment (15,561 ) (25,524 ) Net 129,103 97,935 Trademarks, finite-lived: Gross carrying value 25,084 25,084 Accumulated amortization (8,485 ) (6,467 ) Foreign currency translation adjustment (3,701 ) (5,898 ) Net 12,898 12,719 Internally developed software: Gross carrying value 42,442 26,727 Accumulated amortization (9,760 ) (6,772 ) Accumulated impairment losses (9,324 ) (9,324 ) Foreign currency translation adjustment (3,247 ) (3,909 ) Net 20,111 6,722 Non-competition agreements: Gross carrying value 6,200 — Accumulated amortization (2,633 ) — Net 3,567 — Total finite-lived, net 294,997 227,198 Trademarks, indefinite-lived: Gross carrying value 18,486 4,086 Total intangible assets, net $ 313,483 $ 231,284
Schedule of estimated amortization expense		Estimated amortization expense to be recognized during each of the five years subsequent to December 31, 2017: Amount (In thousands) Years ending: 2018 $ 44,266 2019 40,232 2020 35,621 2021 29,536 2022 26,645 2023 and thereafter 118,697 Total $ 294,997
Schedule of net intangible assets by segment		The following represents net intangible assets by segment as of December 31, 2017 and 2016, respectively: 2017 2016 (In thousands) Intangible assets: North America Merchant contract portfolios $ 89,045 $ 65,112 Marketing alliance agreements 82,604 55,165 Internally developed software 10,431 1,088 Non-competition agreements 3,567 — Trademarks, indefinite-lived 18,486 4,086 Total 204,133 125,451 Europe Merchant contract portfolios 40,273 41,474 Marketing alliance agreements 46,499 45,979 Trademarks, finite-lived 12,898 12,740 Internally developed software 9,680 5,640 Total 109,350 105,833 Total intangible assets $ 313,483 $ 231,284

Related Party Transactions (Tab

Related Party Transactions (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2018	Dec. 31, 2017
Schedule of related party balances	Related party balances consist of the following: June 30, 2018 December 31, 2017 (In thousands) Receivables from sale of POS devices and peripherals $ 1,451 $ 1,609 Receivables from related companies 18 974 Notes receivable, short term 172 42 Due from related parties, short term $ 1,641 $ 2,625 Notes receivable, long term — 109 Due from related parties, long term $ — $ 109 Liabilities to related companies 5,398 7,847 Due to related parties, short term $ 5,398 $ 7,847 ISO commission reserve 560 675 Due to related parties, long term $ 560 $ 675
Predecessor
Schedule of related party balances		Related party balances consist of the following as of December 31, 2017 and 2016, respectively: 2017 2016 (In thousands) Receivables from sale of POS devices and peripherals $ 1,609 $ 1,511 Receivables from related companies 974 2,109 Notes receivable, short term 42 968 Due from related parties, short term $ 2,625 $ 4,588 Notes receivable, long term 109 2,544 Due from related parties, long term $ 109 $ 2,544 Liabilities to related companies 7,847 11,133 Due to related parties, short term $ 7,847 $ 11,133 ISO commission reserve 675 1,225 Due to related parties, long term $ 675 $ 1,225

Income Taxes (Tables)

Income Taxes (Tables) - Predecessor	12 Months Ended
	Dec. 31, 2017
Schedule of Domestic and Foreign (loss) Income Before Income Taxes	Domestic and foreign (loss) income before income taxes is as follows for the years ended December 31, 2017 and 2016, respectively: 2017 2016 (In thousands) Domestic $ (76,255 ) $ 20,193 Foreign 60,495 54,291 (Loss) income before income taxes $ (15,760 ) $ 74,484
Schedule of Income Tax Expense	Income tax expense is comprised as follows for the years ended December 31, 2017 and 2016, respectively: 2017 2016 (In thousands) Current: Foreign $ 4,711 $ 22,193 Federal 306 — State 57 (105 ) Total current income tax expense 5,074 22,088 Deferred: Foreign 11,294 (5,055 ) Federal 220 — State — — Total deferred income tax expense 11,514 (5,055 ) Totals $ 16,588 $ 17,033
Summary of Effective tax rate	The Company’s effective tax rate, as applied to income before income taxes, differ from federal statutory rates as follows for the years ended December 31, 2017 and 2016, respectively: 2017 2016 Federal statutory rate —% —% State taxes (0.4 ) (0.1 ) U.S. Federal tax related to foreign effectively connected income (3.1 ) — Canadian income tax provision (0.6 ) 0.4 Mexico income tax provision (29.6 ) 9.1 Undistributed earnings of foreign subsidiaries (17.9 ) 2.4 Poland income tax provision (29.2 ) 6.7 Czech Republic income tax provision (1.1 ) (0.1 ) United Kingdom income tax provision (0.1 ) — Germany income tax provision — (1.8 ) Spain income tax provision (23.2 ) 6.5 Effective tax rate (105.2 )% 23.1%
Components of Deferred Tax Items	As of December 31, 2017 and 2016, primary components of deferred tax items were as follows: 2017 2016 (In thousands) Deferred tax assets: Net operating losses $ 18,157 $ 14,300 Equipment and improvements — 1,124 Intangibles 1,958 20,649 Accrued expenses and other temporary differences 4,134 2,216 24,249 38,289 Valuation allowance (15,934 ) (11,534 ) Deferred tax asset 8,315 26,755 Deferred tax liabilities: Intangibles — (11,087 ) Accrued tax on unremitted earnings (5,992 ) — Equipment and improvements (4,277 ) — Other temporary differences — (5,989 ) Deferred tax liability (10,269 ) (17,076 ) Net $ (1,954 ) $ 9,679
Schedule of Valuation Allowance Associated with the Deferred Tax Assets	The following table includes the valuation allowance associated with the deferred tax assets including additions recognized as expense in the consolidated statements of operations and comprehensive income (loss) for the years ended December 31, 2017 and 2016. Valuation (In thousands) Beginning balance, January 1, 2016 $ 10,059 2016 Additions 1,475 December 31, 2016 11,534 2017 Additions 4,400 December 31, 2017 $ 15,934
Schedule of Net Operating Losses Carryforwards by Country and Years	The following table includes the total net operating losses carryforwards by country and years which they are available to offset future taxable income as of December 31, 2017: Net operating Available (In thousands) Germany $ 48,165 Indefinite Poland 4,254 2020-2022 United Kingdom 2,891 Indefinite Ireland 7,808 Indefinite Czech Republic 2,191 2020-2022

Long-term debt and credit fac37

Long-term debt and credit facilities (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2018	Dec. 31, 2017
Summary of long-term debt	Long-term debt consists of the following: June 30, December 31, (In thousands) First lien term loan $ 657,946 $ 566,075 Second lien term loan — 175,206 First lien revolver 30,565 44,632 Deferred purchase price — 68,720 Letter of credit — 1,000 Settlement facilities 38,154 28,563 Less debt issuance costs (13,938 ) (19,679 ) Total long-term debt 712,727 864,517 Less current portion of long-term debt (45,056 ) (103,571 ) Total long-term debt, net of current portion $ 667,671 $ 760,946
Schedule of principal payment requirements	Principal payment requirements on the above obligations in each of the years remaining subsequent to June 30, 2018 are as follows: Amounts (In thousands) Years ending December 31: 2018 (remainder of the year) $ 41,759 2019 6,593 2020 6,593 2021 6,593 2022 6,593 2023 and thereafter 658,534 $ 726,665
Predecessor
Summary of long-term debt		Long-term 2017 2016 (In thousands) First lien term loan $ 566,075 $ 570,950 Second lien term loan 175,206 175,486 First lien revolver 44,632 11,728 Deferred purchase price 68,720 — Letter of credit 1,000 4,300 BMO loan — 65,208 Settlement facilities 28,563 2,535 Less debt issuance costs (19,679 ) (21,644 ) Total long-term debt 864,517 808,563 Less current portion of long-term debt (103,571 ) (73,461 ) Total long-term debt, long-term portion $ 760,946 $ 735,102
Schedule of principal payment requirements		Principal payment requirements on the above obligations in each of the years remaining subsequent to December 31, 2017 are as follows: Amounts (In thousands) Years ending December 31: 2018 $ 103,571 2019 5,700 2020 5,700 2021 50,332 2022 5,700 2023 and thereafter 713,193 $ 884,196

Supplemental Cash Flows Infor38

Supplemental Cash Flows Information (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2018	Dec. 31, 2017
Schedule of supplemental cash flow disclosures and noncash investing and financing activities	Supplemental cash flow disclosures and noncash investing and financing activities are as follows for the six months ended June 30, 2018 and 2017: 2018 2017 (In thousands) Supplemental disclosure of cash flow data: Interest paid $ 28,710 $ 28,327 Income taxes paid, net of refunds 3,474 4,451 Supplemental disclosure of noncash investing and financing activities: Contingent consideration payable 5,900 3,564 Contingent consideration settled with the issuance of Class A common stock 771 Deferred purchase price $ — $ 71,200
Predecessor
Schedule of supplemental cash flow disclosures and noncash investing and financing activities		Supplemental cash flow disclosures and noncash investing and financing activities are as follows for the years ended December 31, 2017 and 2016: 2017 2016 (In thousands) Supplemental disclosure of cash flow data: Interest paid $ 53,723 $ 27,583 Income taxes paid, net of refunds 12,305 21,711 Supplemental disclosure of noncash: Contingent consideration $ 3,564 $ — Deferred purchase prices 71,200 —

Redeemable non-controlling in39

Redeemable non-controlling interest (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2018	Dec. 31, 2017
Schedule of components of redeemable non-controlling interest	The following table details the components of RNCI for the six months ended June 30, 2018 and for the year ended December 31, 2017: Pre-IPO 2018 Post-IPO December 31, 2017 (In thousands) Beginning balance $ 148,266 $ 689,569 $ 100,530 Acquired redeemable non-controlling — — — Net income attributable to redeemable non-controlling 1,291 482 5,465 Net income attributable to redeemable non-controlling — (28,469 ) — Gain (loss) on OCI - eService (2,104 ) (2,166 ) 10,662 Gain (loss) on OCI - Blueapple — (3,376 ) — Legacy accumulated deficit allocation (150,485 ) — — Legacy AOCI allocation (39,404 ) — — (Decrease) increase in the maximum redemption amount of redeemable non-controlling — (5,356 ) 34,985 redeemable non-controlling 735,775 188,105 — Distributions - eService (3,770 ) — (3,376 ) Ending balance $ 689,569 $ 838,789 $ 148,266
Predecessor
Schedule of components of redeemable non-controlling interest		The following table details the components of redeemable non-controlling interest as of December 31, 2017 and 2016: 2017 2016 (In thousands) Beginning balance $ 100,530 $ 77,878 Net income attributable to redeemable non-controlling interest 5,465 6,104 Foreign currency translation adjustment 10,662 — Increase in the maximum redemption amount of eService redeemable non-controlling interest 34,985 16,548 Distributions (3,376 ) — Ending balance $ 148,266 $ 100,530

Fair Value (Tables)

Fair Value (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2018	Dec. 31, 2017
Schedule of information about items which are carried at fair value on a recurring basis	The table below presents information about items, which are carried at fair value on a recurring basis: June 30, 2018 (In thousands) Level 1 Level 2 Level 3 Total Cash equivalents $ 106,558 $ — $ — $ 106,558 Contingent consideration — — 8,231 8,231 Redeemable non-controlling — — 702,146 702,146 Redeemable non-controlling — — 136,643 136,643 Total $ 106,558 $ — $ 847,020 $ 953,578 December 31, 2017 (In thousands) Level 1 Level 2 Level 3 Total Cash equivalents $ 110,537 $ — $ — $ 110,537 Contingent consideration — — 3,957 3,957 Redeemable non-controlling — — — — Redeemable non-controlling — — 148,266 148,266 Total $ 110,537 $ — $ 152,223 $ 262,760
Predecessor
Schedule of information about items which are carried at fair value on a recurring basis		The table below presents information about items, which are carried at fair value on a recurring basis: December 31, 2017 (In thousands) Level 1 Level 2 Level 3 Total Cash equivalents $ 110,537 $ — $ — $ 110,537 Contingent consideration — — 3,957 3,957 Redeemable non-controlling interest — — 148,266 148,266 Total $ 110,537 $ — $ 152,223 $ 262,760 December 31, 2016 (In thousands) Level 1 Level 2 Level 3 Total Cash equivalents $ 123,662 $ — $ — $ 123,662 Contingent consideration — — 631 631 Redeemable non-controlling interest — — 100,530 100,530 Total $ 123,662 $ — $ 101,161 $ 224,823

Commitments and Contingencies (

Commitments and Contingencies (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2018	Dec. 31, 2017
Schedule of future minimum annual lease payments	Minimum annual lease payments in each of the years subsequent to June 30, 2018 are as follows: Amount (In thousands) Years ending December 31: 2018 (remainder of year) $ 3,765 2019 7,803 2020 6,904 2021 5,849 2022 4,817 2023 and thereafter 16,886 Total $ 46,024
Predecessor
Schedule of future minimum annual lease payments		Minimum annual lease payments in each of the years subsequent to December 31, 2017 are as follows: Amount (In thousands) Years ending December 31 : 2018 $ 6,275 2019 6,159 2020 5,222 2021 4,279 2022 3,297 2023 and thereafter 17,240 Total $ 42,472

Segment information (Tables)

Segment information (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2018	Dec. 31, 2017
Summary of segment information	Information on segments and reconciliations to revenue and net income attributable to the shareholders of EVO, Inc. and members of EVO, LLC are as follows: Three Months Ended June 30, Six Months Ended June 30, 2018 2017 2018 2017 (In thousands) (In thousands) Segment revenue: North America $ 79,825 $ 74,481 $ 153,200 $ 141,914 Europe 61,066 49,418 115,973 91,605 Revenue $ 140,891 $ 123,899 $ 269,173 $ 233,519 Segment profit: North America $ 21,774 $ 21,912 $ 42,652 $ 35,637 Europe 14,568 13,866 26,672 25,394 Total segment profit 36,343 35,778 69,324 61,031 Corporate (13,727 ) (5,849 ) (23,360 ) (10,142 ) Depreciation and amortization (20,933 ) (18,613 ) (40,820 ) (35,673 ) Net interest expense (20,929 ) (15,247 ) (35,755 ) (29,939 ) Provision for income tax benefit (expense) 28,609 (5,543 ) 24,181 (9,357 ) Share-based compensation (51,263 ) — (51,263 ) — Net loss attributable to EVO Investco, LLC $ (9,474 ) $ (24,080 ) Net income attributable to non-controlling 58,613 74,406 Net income attributable to EVO Payments, Inc. $ 16,713 $ 16,713 Capital expenditures: North America $ 8,152 $ 1,630 $ 12,792 $ 5,085 Europe 9,228 5,122 13,178 9,065 Consolidated total capital expenditures $ 17,380 $ 6,752 $ 25,970 $ 14,150
Schedule of information on segments and reconciliations to total assets	Information on segments and reconciliations to total assets are as follows: June 30, December 31, 2018 2017 Segment total assets: North America $ 1,031,954 $ 1,010,859 Europe 480,726 497,439 Total assets $ 1,512,680 $ 1,508,298
Predecessor
Summary of segment information		Information on segments and reconciliations to consolidated revenues and segment profit are as follows for the years ended December 31, 2017 and 2016, respectively, and for consolidated assets are as follows as of December 31, 2017 and 2016, respectively: 2017 2016 (In thousands) Revenues: North America $ 299,034 $ 241,083 Europe 205,716 178,138 Consolidated revenues $ 504,750 $ 419,221 Segment profit: North America $ 82,759 $ 66,066 Europe 54,842 127,966 Total segment profit 137,601 194,032 Corporate (25,732 ) (25,720 ) Depreciation and amortization (74,136 ) (64,012 ) Net interest expense (61,387 ) (39,562 ) Provision for income taxes (16,588 ) (17,033 ) Net income attributable to the Members of EVO Investco, LLC $ (40,242 ) $ 47,705 Total assets: North America $ 1,010,859 $ 880,568 Europe 497,439 378,674 Consolidated total assets $ 1,508,298 $ 1,259,242 Capital expenditures: North America $ 13,893 $ 9,830 Europe 28,128 21,878 Consolidated total capital expenditures $ 42,021 $ 31,708

Members' deficit (Tables)

Members' deficit (Tables) - Predecessor	12 Months Ended
	Dec. 31, 2017
Summary of Members' Deficit Balances By Class of Equity	Members’ deficit balances by class of equity consist of the following: December 31, 2017 (In thousands) Class A $ (98,757 ) Class B (51,130 ) Class C 381 Class D (14,782 ) Class E 62,124 Total $ (102,164 )
Summary of Total Units Issued for Each Class of Equity	The below table represents total units issued for each class of equity. Unit balances Class A Class B Class C Class D Class E Total (In thousands) Balance, December 31, 2015 6,374 3,506 381 1,115 — 11,376 Grants — — — 2 — 2 Redemptions — — (6 ) — — (6 ) Forfeitures — — — (32 ) — (32 ) Balance, December 31, 2016 6,374 3,506 375 1,085 — 11,340 Grants — — — 34 1,012 1,046 Redemptions — — — — — — Forfeitures — — — (12 ) — (12 ) Balance, December 31, 2017 6,374 3,506 375 1,107 1,012 12,374

Earnings Per Share (Tables)

Earnings Per Share (Tables)	6 Months Ended
	Jun. 30, 2018
Earnings Per Share [Abstract]
Schedule of computation of basic and diluted net income per share	The following table sets forth the computation of the Company’s basic and diluted net income per Class A common share: May 23 - June 30 2018 Numerator: Net income attributable to EVO Payments, Inc. $ 16,713 Denominator: Weighted average Class A common stock outstanding 17,293,355 Effect of dilutive securities 139,367 Total dilutive securities 17,432,722 Earnings per share: Basic $ 0.97 Diluted $ 0.96 Antidilutive securities: Stock options 163,144 Convertible Class C common stock 2,560,955 Convertible Class D common stock 24,305,155

Shareholders' Equity (Tables)

Shareholders' Equity (Tables)	6 Months Ended
	Jun. 30, 2018
Equity [Abstract]
Schedule of voting and economic rights of common stockholders	• The voting and economic rights associated with our classes of common stock are summarized in the following table: Class of Common Stock Holders Voting rights* Economic Class A common stock Public, MDP, Executive Officers, Current and Former Employees and Sellers of Zenith One vote per share Yes Class B common stock Blueapple 15.9% No Class C common stock Executive officers 3.5 votes per share, subject to aggregate cap No Class D common stock MDP and Current and Former Employees One vote per share No

Stock Compensation Plans and 46

Stock Compensation Plans and Share-Based Compensation Awards (Tables)	6 Months Ended
	Jun. 30, 2018
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Schedule of share based compensation expense and related income tax benefit recognized for share-based compensation awards	The following table summarizes share-based compensation expense, and the related income tax benefit recognized for share-based compensation awards: Three Months Ended June 30, Six Months Ended June 30, 2018 2017 2018 2017 (In thousands) Share-based compensation expense $ 52,134 $ — $ 52,134 $ — Income tax benefit $ 3,846 $ — $ 3,846 $ —
Schedule of assumptions used in estimating the grant date fair values	For the purpose of calculating share-based compensation expense, the fair value of the stock option grants was determined through the application of the Black-Scholes model with the following assumptions: Six Months Ended 2018 Expected life (in years) 7.00 Weighted average risk-free interest rate 3.02% Expected volatility 33.99% Dividend yield 0.00% Weighted average fair value at grant date $ 6.68

Shareholder's Equity - Addition

Shareholder's Equity - Additional Information (Detail) - USD ($) $ in Thousands	Apr. 21, 2017	Dec. 31, 2017	Dec. 31, 2016
Capital contribution (in shares)		1,046,000	2,000
President [Member] | Scenario, Previously Reported
Proceeds from capital contribution	$ 100
Capital contribution (in shares)	100,000
Common shareholders voting rights	Holders of common stock shall be entitled to one vote for each share of common stock held on all matters submitted to shareholders for vote, consent or approval.

Description of Business and S48

Description of Business and Summary of Significant Accounting Policies - Other (Detail) $ in Thousands	Jun. 30, 2018USD ($)Item	Jun. 30, 2018USD ($)ItemSegment	Dec. 31, 2017USD ($)ItemSegment	Dec. 31, 2016USD ($)
Minimum number of merchants | Item	550,000	550,000
Number of markets | Item		50
Number of reportable segments | Segment		2
Merchant reserve cash balances	$ 107,500	$ 107,500	$ 111,300
Settlement processing assets:
Receivable from card networks	311,900	311,900	342,803
Receivable from merchants	118,023	118,023	96,466
Totals	429,923	429,923	439,269
Settlement processing obligations:
Settlement liabilities	(359,242)	(359,242)	(372,642)
Merchant reserves	(107,535)	(107,535)	(111,876)
Totals	$ (466,777)	$ (466,777)	$ (484,518)
Predecessor
Minimum number of merchants | Item			525,000
Number of markets | Item			50
Number of reportable segments | Segment			2
Merchant reserve cash balances			$ 111,300	$ 121,400
Settlement processing assets:
Receivable from card networks			342,803	243,409
Receivable from merchants			96,466	58,221
Totals			439,269	301,630
Settlement processing obligations:
Settlement liabilities			(372,642)	(272,181)
Merchant reserves			(111,876)	(121,387)
Totals			$ (484,518)	$ (393,568)
EVO LLC
Ownership interest (as a percent)	21.70%
EVO LLC | Predecessor
Ownership interest (as a percent)	21.70%

Description of Business and S49

Description of Business and Summary of Significant Accounting Policies - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2017USD ($)Reporting_Unit	Dec. 31, 2016USD ($)	Jun. 30, 2018USD ($)	Dec. 31, 2015USD ($)
Description Of Business And Significant Accounting Policies [Line Items]
Accumulated deficit	$ 237,330,000
Accumulated other comprehensive loss	(67,679,000)		$ (1,631,000)
Predecessor
Description Of Business And Significant Accounting Policies [Line Items]
Accumulated deficit	237,330,000	$ 124,028,000
Accumulated other comprehensive loss	(67,679,000)	(127,464,000)
Allowance for doubtful accounts	0	0
Capitalized deferred costs	$ 6,400,000	600,000
Number of reporting units | Reporting_Unit	2
Goodwill Impairment	$ 0	0
Long-lived asset impairment	0	0
Deferred tax asset valuation allowance	15,934,000	11,534,000		$ 10,059,000
Annual claims under its employee health care plan	200,000	200,000
Total insurance benefit	1,000,000	1,000,000
Accrued liability for self insured employee health claims	$ 400,000	600,000
Predecessor | Merchant contract portfolios | Minimum
Description Of Business And Significant Accounting Policies [Line Items]
Useful life of intangible assets	7 years
Predecessor | Merchant contract portfolios | Maximum
Description Of Business And Significant Accounting Policies [Line Items]
Useful life of intangible assets	19 years
Predecessor | Marketing alliance agreements | Minimum
Description Of Business And Significant Accounting Policies [Line Items]
Useful life of intangible assets	5 years
Predecessor | Marketing alliance agreements | Maximum
Description Of Business And Significant Accounting Policies [Line Items]
Useful life of intangible assets	21 years
Predecessor | Internally developed software | Minimum
Description Of Business And Significant Accounting Policies [Line Items]
Useful life of intangible assets	3 years
Predecessor | Internally developed software | Maximum
Description Of Business And Significant Accounting Policies [Line Items]
Useful life of intangible assets	7 years
Predecessor | Non-competition agreements | Minimum
Description Of Business And Significant Accounting Policies [Line Items]
Useful life of intangible assets	2 years
Predecessor | Non-competition agreements | Maximum
Description Of Business And Significant Accounting Policies [Line Items]
Useful life of intangible assets	4 years
Predecessor | Restatement Adjustment
Description Of Business And Significant Accounting Policies [Line Items]
Accumulated deficit	$ 29,900,000
Accumulated other comprehensive loss	13,700,000
Non redeemable non- controlling interest	16,200,000
Mexican Tax Authority | Predecessor
Description Of Business And Significant Accounting Policies [Line Items]
Value added taxes included in other receivable	$ 32,100,000	$ 31,600,000

Description of Business and S50

Description of Business and Summary of Significant Accounting Policies - Revenue Recognition (Detail) - 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
Revenue Recognition
Revenue from rental of electronic point-of-sale equipment	$ 11,100	$ 10,100	$ 21,400	$ 19,500
Summary of revenue
Processing and other revenue	480,268	437,823	921,004	827,372
Interchange and card network fees	(281,195)	(257,149)	(537,504)	(482,683)
Subtotal	199,073	180,674	383,500	344,689
Commissions	(41,641)	(39,904)	(80,640)	(78,810)
Card network processing costs and other	(16,541)	(16,871)	(33,687)	(32,360)
Revenue	$ 140,891	$ 123,899	$ 269,173	$ 233,519
Predecessor
Revenue Recognition
Revenue from rental of electronic point-of-sale equipment					$ 36,200	$ 36,500
Summary of revenue
Processing and other revenue					1,744,520	1,404,392
Interchange and card network fees					(1,012,167)	(769,221)
Subtotal					732,353	635,171
Commissions					(159,314)	(146,225)
Card network processing costs and other					(68,289)	(69,725)
Revenue					$ 504,750	$ 419,221

Description of Business and S51

Description of Business and Summary of Significant Accounting Policies - Summary of EVO LLC's Open Tax Years (Detail) - Predecessor - Foreign Tax Authority	12 Months Ended
	Dec. 31, 2017
Minimum | Canada
Open Tax Years By Major Jurisdiction [Line Items]
Open tax year	2,015
Minimum | Czech Republic
Open Tax Years By Major Jurisdiction [Line Items]
Open tax year	2,015
Minimum | Germany
Open Tax Years By Major Jurisdiction [Line Items]
Open tax year	2,014
Minimum | GIBRALTAR
Open Tax Years By Major Jurisdiction [Line Items]
Open tax year	2,016
Minimum | Ireland
Open Tax Years By Major Jurisdiction [Line Items]
Open tax year	2,014
Minimum | MALTA
Open Tax Years By Major Jurisdiction [Line Items]
Open tax year	2,016
Minimum | Mexico
Open Tax Years By Major Jurisdiction [Line Items]
Open tax year	2,015
Minimum | Poland
Open Tax Years By Major Jurisdiction [Line Items]
Open tax year	2,013
Minimum | Spain
Open Tax Years By Major Jurisdiction [Line Items]
Open tax year	2,014
Minimum | United Kingdom
Open Tax Years By Major Jurisdiction [Line Items]
Open tax year	2,014
Maximum | Canada
Open Tax Years By Major Jurisdiction [Line Items]
Open tax year	2,017
Maximum | Czech Republic
Open Tax Years By Major Jurisdiction [Line Items]
Open tax year	2,017
Maximum | Germany
Open Tax Years By Major Jurisdiction [Line Items]
Open tax year	2,017
Maximum | GIBRALTAR
Open Tax Years By Major Jurisdiction [Line Items]
Open tax year	2,017
Maximum | Ireland
Open Tax Years By Major Jurisdiction [Line Items]
Open tax year	2,017
Maximum | MALTA
Open Tax Years By Major Jurisdiction [Line Items]
Open tax year	2,017
Maximum | Mexico
Open Tax Years By Major Jurisdiction [Line Items]
Open tax year	2,017
Maximum | Poland
Open Tax Years By Major Jurisdiction [Line Items]
Open tax year	2,017
Maximum | Spain
Open Tax Years By Major Jurisdiction [Line Items]
Open tax year	2,017
Maximum | United Kingdom
Open Tax Years By Major Jurisdiction [Line Items]
Open tax year	2,017

Acquisitions (Detail)

Acquisitions (Detail) $ in Thousands, € in Millions, Kč in Millions

1 Months Ended

3 Months Ended

6 Months Ended

12 Months Ended

May 31, 2018USD ($)

Apr. 30, 2018USD ($)

Apr. 30, 2018EUR (€)

Mar. 31, 2018USD ($)

Feb. 28, 2018USD ($)

Sep. 30, 2017USD ($)

May 31, 2017USD ($)

Apr. 30, 2017USD ($)

Mar. 31, 2017USD ($)

Jan. 31, 2017USD ($)

Dec. 31, 2016USD ($)

Dec. 31, 2016EUR (€)

Feb. 29, 2016USD ($)

Feb. 29, 2016CZK (Kč)

Jun. 30, 2018USD ($)

Jun. 30, 2017USD ($)

Jun. 30, 2018USD ($)

Jun. 30, 2017USD ($)

Dec. 31, 2017USD ($)

Dec. 31, 2016USD ($)

Allocation of purchase price

Goodwill

$ 316,205

$ 316,205

$ 311,678

Revenues

140,891

$ 123,899

269,173

$ 233,519

Net income

$ (40,667)

$ (7,871)

$ (55,692)

$ (21,226)

EVO Payments International Corp. - Canada

Acquisitions

Percentage of interest acquired

30.00%

Allocation of purchase price

Reduction to members' deficit

$ 400

Reduction to nonredeemable non-controlling interest

500

Contingent consideration

$ 900

Nationwide Payment Solutions, LLC

Acquisitions

Percentage of interest acquired

38.00%

Allocation of purchase price

Reduction to members' deficit

$ 20,100

Reduction to nonredeemable non-controlling interest

600

Contingent consideration

3,800

Business acquired for cash consideration

$ 16,900

Liberbank, S.A

Acquisitions

Total consideration transferred

$ 9,500

€ 7.9

Nodus Technologies, Inc

Acquisitions

Percentage of interest acquired

100.00%

Total consideration transferred

$ 18,000

Holdback liability

$ 800

Sterling Payment Technologies, LLC

Acquisitions

Percentage of interest acquired

100.00%

Total consideration transferred

$ 196,800

Estimated deferred purchase price

71,200

Holdback liability

200

Estimated working capital adjustment

300

Acquisition related costs

1,300

Allocation of purchase price

Cash and cash equivalents

601

Accounts receivable

945

Prepaid expenses and other

905

Inventory

851

Equipment and improvements

2,711

Accounts payable and accrued expenses

(2,626)

Total net fair value excluding goodwill

88,787

Goodwill

107,978

Total purchase price

196,765

Vision Payments Solutions, LLC

Acquisitions

Percentage of interest acquired

25.00%

Allocation of purchase price

Reduction to members' deficit

$ 400

Reduction to nonredeemable non-controlling interest

$ 400

Pineapple Payments, LLC

Acquisitions

Percentage of interest acquired

75.00%

Total consideration transferred

$ 8,400

Allocation of purchase price

Contingent consideration

$ 700

Zenith Merchant Services, LLC

Acquisitions

Percentage of interest acquired

49.00%

Total consideration transferred

$ 9,200

Allocation of purchase price

Reduction to members' deficit

6,800

Reduction to nonredeemable non-controlling interest

2,400

Contingent consideration

$ 2,800

Deferred purchase price

Acquisitions

Interest rate (as a percent)

5.00%

Quarterly principal payments

$ 5,000

Deferred purchase price | Sterling Payment Technologies, LLC

Acquisitions

Estimated deferred purchase price

70,000

Trademarks | Sterling Payment Technologies, LLC

Allocation of purchase price

Intangibles

14,400

Merchant contract portfolios | Liberbank, S.A

Allocation of purchase price

Useful life of intangible assets

5 years

5 years

Merchant contract portfolios | Nodus Technologies, Inc

Allocation of purchase price

Useful life of intangible assets

15 years

Merchant contract portfolios | Sterling Payment Technologies, LLC

Allocation of purchase price

Intangibles

27,300

Merchant contract portfolios | Pineapple Payments, LLC

Allocation of purchase price

Useful life of intangible assets

7 years

Marketing alliance agreements | Liberbank, S.A

Allocation of purchase price

Useful life of intangible assets

15 years

15 years

Marketing alliance agreements | Sterling Payment Technologies, LLC

Allocation of purchase price

Intangibles

30,200

Marketing alliance agreements | Pineapple Payments, LLC

Allocation of purchase price

Useful life of intangible assets

5 years

Trademarks | Liberbank, S.A

Allocation of purchase price

Useful life of intangible assets

15 years

15 years

Trademarks | Nodus Technologies, Inc

Allocation of purchase price

Useful life of intangible assets

20 years

Non-competition agreements | Nodus Technologies, Inc

Allocation of purchase price

Useful life of intangible assets

3 years

Non-competition agreements | Sterling Payment Technologies, LLC

Allocation of purchase price

Intangibles

6,200

Internally developed software | Nodus Technologies, Inc

Allocation of purchase price

Useful life of intangible assets

10 years

Internally developed software | Sterling Payment Technologies, LLC

Allocation of purchase price

Intangibles

$ 7,300

Useful life of intangible assets

7 years

Predecessor

Allocation of purchase price

Goodwill

$ 184,484

311,678

$ 184,484

Revenues

504,750

419,221

Net income

(32,348)

57,451

Predecessor | Sterling Payment Technologies, LLC

Acquisitions

Percentage of interest acquired

100.00%

Total consideration transferred

$ 196,800

Restricted cash held in escrow

$ 125,000

125,000

Estimated deferred purchase price

71,200

Holdback liability

200

Estimated working capital adjustment

300

Acquisition related costs

1,300

Allocation of purchase price

Cash and cash equivalents

601

Accounts receivable

945

Prepaid expenses and other

905

Inventory

851

Equipment and improvements

2,711

Accounts payable and accrued expenses

(2,626)

Total net fair value excluding goodwill

88,787

Goodwill

107,978

Total purchase price

196,765

Revenues

50,300

Net income

900

Pro forma revenues

504,700

460,000

Pro forma net (loss) income

$ (40,200)

$ 43,600

Predecessor | Vision Payments Solutions, LLC

Acquisitions

Percentage of interest acquired

25.00%

Allocation of purchase price

Reduction to members' deficit

$ 400

Reduction to nonredeemable non-controlling interest

$ 400

Predecessor | Pineapple Payments, LLC

Acquisitions

Percentage of interest acquired

75.00%

Total consideration transferred

$ 8,400

Allocation of purchase price

Contingent consideration

$ 700

Predecessor | Zenith Merchant Services, LLC

Acquisitions

Percentage of interest acquired

49.00%

Total consideration transferred

$ 9,200

Allocation of purchase price

Reduction to members' deficit

6,800

Reduction to nonredeemable non-controlling interest

2,400

Contingent consideration

$ 2,800

Predecessor | Intelligent Payments Group Limited

Acquisitions

Percentage of interest acquired

100.00%

100.00%

Total consideration transferred

$ 3,200

€ 2.5

Allocation of purchase price

Total consideration transferred estimated

$ 600

€ 0.5

Predecessor | Revo CZ [Member]

Allocation of purchase price

Goodwill

$ 1,400

Business acquired for cash consideration

$ 8,200

Kč 203.9

Predecessor | Deferred purchase price

Acquisitions

Interest rate (as a percent)

5.00%

Quarterly principal payments

$ 5,000

Predecessor | Deferred purchase price | Sterling Payment Technologies, LLC

Acquisitions

Estimated deferred purchase price

70,000

Predecessor | Trademarks | Sterling Payment Technologies, LLC

Allocation of purchase price

Intangibles

14,400

Predecessor | Merchant contract portfolios | Sterling Payment Technologies, LLC

Allocation of purchase price

Intangibles

27,300

Predecessor | Merchant contract portfolios | Pineapple Payments, LLC

Allocation of purchase price

Useful life of intangible assets

7 years

Predecessor | Marketing alliance agreements | Sterling Payment Technologies, LLC

Allocation of purchase price

Intangibles

30,200

Predecessor | Marketing alliance agreements | Pineapple Payments, LLC

Allocation of purchase price

Useful life of intangible assets

5 years

Predecessor | Non-competition agreements | Sterling Payment Technologies, LLC

Allocation of purchase price

Intangibles

6,200

Predecessor | Internally developed software | Sterling Payment Technologies, LLC

Allocation of purchase price

Intangibles

$ 7,300

Useful life of intangible assets

7 years

Card Processing | Liberbank, S.A

Allocation of purchase price

Useful life of equipment

3 years

3 years

Computer software

Allocation of purchase price

Useful life of equipment

3 years

3 years

Computer software | Nodus Technologies, Inc

Allocation of purchase price

Useful life of equipment

3 years

Computer software | Predecessor

Allocation of purchase price

Useful life of equipment

3 years

Minimum | Merchant contract portfolios | Sterling Payment Technologies, LLC

Allocation of purchase price

Useful life of intangible assets

12 years

Minimum | Marketing alliance agreements | Sterling Payment Technologies, LLC

Allocation of purchase price

Useful life of intangible assets

18 years

Minimum | Non-competition agreements | Sterling Payment Technologies, LLC

Allocation of purchase price

Useful life of intangible assets

2 years

Minimum | Predecessor | Merchant contract portfolios

Allocation of purchase price

Useful life of intangible assets

7 years

Minimum | Predecessor | Merchant contract portfolios | Sterling Payment Technologies, LLC

Allocation of purchase price

Useful life of intangible assets

12 years

Minimum | Predecessor | Marketing alliance agreements

Allocation of purchase price

Useful life of intangible assets

5 years

Minimum | Predecessor | Marketing alliance agreements | Sterling Payment Technologies, LLC

Allocation of purchase price

Useful life of intangible assets

18 years

Minimum | Predecessor | Non-competition agreements

Allocation of purchase price

Useful life of intangible assets

2 years

Minimum | Predecessor | Non-competition agreements | Sterling Payment Technologies, LLC

Allocation of purchase price

Useful life of intangible assets

2 years

Minimum | Predecessor | Internally developed software

Allocation of purchase price

Useful life of intangible assets

3 years

Minimum | Card Processing

Allocation of purchase price

Useful life of equipment

3 years

3 years

Minimum | Card Processing | Predecessor

Allocation of purchase price

Useful life of equipment

3 years

Minimum | Office equipment

Allocation of purchase price

Useful life of equipment

3 years

3 years

Minimum | Office equipment | Nodus Technologies, Inc

Allocation of purchase price

Useful life of equipment

5 years

Minimum | Office equipment | Predecessor

Allocation of purchase price

Useful life of equipment

3 years

Maximum | Merchant contract portfolios | Sterling Payment Technologies, LLC

Allocation of purchase price

Useful life of intangible assets

18 years

Maximum | Marketing alliance agreements | Sterling Payment Technologies, LLC

Allocation of purchase price

Useful life of intangible assets

21 years

Maximum | Non-competition agreements | Sterling Payment Technologies, LLC

Allocation of purchase price

Useful life of intangible assets

4 years

Maximum | Predecessor | Merchant contract portfolios

Allocation of purchase price

Useful life of intangible assets

19 years

Maximum | Predecessor | Merchant contract portfolios | Sterling Payment Technologies, LLC

Allocation of purchase price

Useful life of intangible assets

18 years

Maximum | Predecessor | Marketing alliance agreements

Allocation of purchase price

Useful life of intangible assets

21 years

Maximum | Predecessor | Marketing alliance agreements | Sterling Payment Technologies, LLC

Allocation of purchase price

Useful life of intangible assets

21 years

Maximum | Predecessor | Non-competition agreements

Allocation of purchase price

Useful life of intangible assets

4 years

Maximum | Predecessor | Non-competition agreements | Sterling Payment Technologies, LLC

Allocation of purchase price

Useful life of intangible assets

4 years

Maximum | Predecessor | Internally developed software

Allocation of purchase price

Useful life of intangible assets

7 years

Maximum | Card Processing

Allocation of purchase price

Useful life of equipment

5 years

5 years

Maximum | Card Processing | Predecessor

Allocation of purchase price

Useful life of equipment

5 years

Maximum | Office equipment

Allocation of purchase price

Useful life of equipment

5 years

5 years

Maximum | Office equipment | Nodus Technologies, Inc

Allocation of purchase price

Useful life of equipment

7 years

Maximum | Office equipment | Predecessor

Allocation of purchase price

Useful life of equipment

5 years

Equipment and Improvements (Det

Equipment and Improvements (Detail) - 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
Equipment and Improvements
Equipment and improvements, Gross	$ 215,716		$ 215,716		$ 197,108
Less accumulated depreciation	(118,336)		(118,336)		(106,889)
Foreign currency translation adjustment	2,977		2,977		6,368
Total	100,357		100,357		96,587
Depreciation
Depreciation expense	9,500	$ 7,200	18,500	$ 14,300
Decrease in equipment and improvements			7,500	2,700
Decrease in accumulated depreciation			7,100	$ 2,600
Predecessor
Equipment and Improvements
Equipment and improvements, Gross					197,108	$ 148,576
Less accumulated depreciation					(106,889)	(73,548)
Foreign currency translation adjustment					6,368	(2,444)
Total					96,587	72,584
Depreciation
Depreciation expense					29,100	25,400
Decrease in equipment and improvements					7,400	10,100
Decrease in accumulated depreciation					7,000	10,100
Card Processing
Equipment and Improvements
Equipment and improvements, Gross	113,489		113,489		102,789
Card Processing | Predecessor
Equipment and Improvements
Equipment and improvements, Gross					102,789	71,947
Office equipment
Equipment and Improvements
Equipment and improvements, Gross	42,007		42,007		37,476
Office equipment | Predecessor
Equipment and Improvements
Equipment and improvements, Gross					37,476	24,323
Computer software
Equipment and Improvements
Equipment and improvements, Gross	41,278		$ 41,278		$ 38,669
Estimated useful lives			3 years		3 years
Computer software | Predecessor
Equipment and Improvements
Equipment and improvements, Gross					$ 38,669	29,150
Estimated useful lives					3 years
Leasehold improvements
Equipment and Improvements
Equipment and improvements, Gross	13,120		$ 13,120		$ 12,764
Leasehold improvements | Predecessor
Equipment and Improvements
Equipment and improvements, Gross					$ 12,764	14,034
Estimated useful lives					various
Furniture and fixtures
Equipment and Improvements
Equipment and improvements, Gross	$ 5,822		$ 5,822		$ 5,410
Furniture and fixtures | Predecessor
Equipment and Improvements
Equipment and improvements, Gross					$ 5,410	$ 9,122
Minimum | Card Processing
Equipment and Improvements
Estimated useful lives			3 years		3 years
Minimum | Card Processing | Predecessor
Equipment and Improvements
Estimated useful lives					3 years
Minimum | Office equipment
Equipment and Improvements
Estimated useful lives			3 years		3 years
Minimum | Office equipment | Predecessor
Equipment and Improvements
Estimated useful lives					3 years
Minimum | Furniture and fixtures
Equipment and Improvements
Estimated useful lives			5 years		5 years
Minimum | Furniture and fixtures | Predecessor
Equipment and Improvements
Estimated useful lives					5 years
Maximum | Card Processing
Equipment and Improvements
Estimated useful lives			5 years		5 years
Maximum | Card Processing | Predecessor
Equipment and Improvements
Estimated useful lives					5 years
Maximum | Office equipment
Equipment and Improvements
Estimated useful lives			5 years		5 years
Maximum | Office equipment | Predecessor
Equipment and Improvements
Estimated useful lives					5 years
Maximum | Furniture and fixtures
Equipment and Improvements
Estimated useful lives			7 years		7 years
Maximum | Furniture and fixtures | Predecessor
Equipment and Improvements
Estimated useful lives					7 years

Goodwill and Intangible Asset54

Goodwill and Intangible Assets - Intangible assets, net (Detail) - 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
Intangible assets with finite lives:
Net	$ 291,766		$ 291,766		$ 294,997
Total intangible assets, net	310,265		310,265		313,483
Amortization expense related to intangible assets	11,500	$ 11,400	22,200	$ 21,300
Predecessor
Intangible assets with finite lives:
Net					294,997	$ 227,198
Total intangible assets, net					313,483	231,284
Amortization expense related to intangible assets					45,000	38,600
Trademarks
Intangible assets with finite lives:
Gross carrying value	18,499		18,499		18,486
Trademarks | Predecessor
Intangible assets with finite lives:
Gross carrying value					18,486	4,086
Merchant contract portfolios
Intangible assets with finite lives:
Gross carrying value	282,614		282,614		274,780
Accumulated amortization	(125,515)		(125,515)		(113,747)
Accumulated impairment losses	(5,658)		(5,658)		(5,658)
Foreign currency translation adjustment	(28,443)		(28,443)		(26,057)
Net	122,998		122,998		129,318
Merchant contract portfolios | Predecessor
Intangible assets with finite lives:
Gross carrying value					274,780	240,654
Accumulated amortization					(113,747)	(87,409)
Accumulated impairment losses					(5,658)	(5,658)
Foreign currency translation adjustment					(26,057)	(37,765)
Net					129,318	109,822
Marketing alliance agreements
Intangible assets with finite lives:
Gross carrying value	191,954		191,954		187,758
Accumulated amortization	(41,694)		(41,694)		(35,509)
Accumulated impairment losses	(7,585)		(7,585)		(7,585)
Foreign currency translation adjustment	(17,671)		(17,671)		(15,561)
Net	125,004		125,004		129,103
Marketing alliance agreements | Predecessor
Intangible assets with finite lives:
Gross carrying value					187,758	154,760
Accumulated amortization					(35,509)	(23,716)
Accumulated impairment losses					(7,585)	(7,585)
Foreign currency translation adjustment					(15,561)	(25,524)
Net					129,103	97,935
Trademarks
Intangible assets with finite lives:
Gross carrying value	27,283		27,283		25,084
Accumulated amortization	(9,596)		(9,596)		(8,485)
Foreign currency translation adjustment	(4,355)		(4,355)		(3,701)
Net	13,332		13,332		12,898
Trademarks | Predecessor
Intangible assets with finite lives:
Gross carrying value					25,084	25,084
Accumulated amortization					(8,485)	(6,467)
Foreign currency translation adjustment					(3,701)	(5,898)
Net					12,898	12,719
Internally developed software
Intangible assets with finite lives:
Gross carrying value	52,620		52,620		42,442
Accumulated amortization	(11,696)		(11,696)		(9,760)
Accumulated impairment losses	(9,324)		(9,324)		(9,324)
Foreign currency translation adjustment	(3,607)		(3,607)		(3,247)
Net	27,993		27,993		20,111
Internally developed software | Predecessor
Intangible assets with finite lives:
Gross carrying value					42,442	26,727
Accumulated amortization					(9,760)	(6,772)
Accumulated impairment losses					(9,324)	(9,324)
Foreign currency translation adjustment					(3,247)	(3,909)
Net					20,111	$ 6,722
Non-competition agreements
Intangible assets with finite lives:
Gross carrying value	6,400		6,400		6,200
Accumulated amortization	(3,961)		(3,961)		(2,633)
Net	$ 2,439		$ 2,439		3,567
Non-competition agreements | Predecessor
Intangible assets with finite lives:
Gross carrying value					6,200
Accumulated amortization					(2,633)
Net					$ 3,567

Goodwill and Intangible Asset55

Goodwill and Intangible Assets - Estimated amortization expense (Detail) - USD ($) $ in Thousands	Jun. 30, 2018	Dec. 31, 2017	Dec. 31, 2016
Estimated amortization expense
2018 (remainder for the year)	$ 23,012
2,019	41,232
2,020	36,558
2,021	31,091
2,022	27,161
2023 and thereafter	132,712
Net	$ 291,766	$ 294,997
Predecessor
Estimated amortization expense
2,018		44,266
2,019		40,232
2,020		35,621
2,021		29,536
2,022		26,645
2023 and thereafter		118,697
Net		$ 294,997	$ 227,198

Goodwill and Intangible Asset56

Goodwill and Intangible Assets - Net intangible assets by segment (Detail) - USD ($) $ in Thousands	Jun. 30, 2018	Dec. 31, 2017	Dec. 31, 2016
Intangible assets, net
Total intangible assets, net	$ 310,265	$ 313,483
Predecessor
Intangible assets, net
Total intangible assets, net		313,483	$ 231,284
North America
Intangible assets, net
Total intangible assets, net	205,595	204,133
North America | Trademarks
Intangible assets, net
Total intangible assets, net	18,499	18,486
North America | Predecessor
Intangible assets, net
Total intangible assets, net		204,133	125,451
North America | Predecessor | Trademarks
Intangible assets, net
Total intangible assets, net		18,486	4,086
North America | Merchant contract portfolios
Intangible assets, net
Total intangible assets, net	87,256	89,045
North America | Merchant contract portfolios | Predecessor
Intangible assets, net
Total intangible assets, net		89,045	65,112
North America | Marketing alliance agreements
Intangible assets, net
Total intangible assets, net	79,116	82,604
North America | Marketing alliance agreements | Predecessor
Intangible assets, net
Total intangible assets, net		82,604	55,165
North America | Trademarks
Intangible assets, net
Total intangible assets, net	1,487
North America | Internally developed software
Intangible assets, net
Total intangible assets, net	16,798	10,431
North America | Internally developed software | Predecessor
Intangible assets, net
Total intangible assets, net		10,431	1,088
North America | Non-competition agreements
Intangible assets, net
Total intangible assets, net	2,439	3,567
North America | Non-competition agreements | Predecessor
Intangible assets, net
Total intangible assets, net		3,567
Europe
Intangible assets, net
Total intangible assets, net	104,670	109,350
Europe | Predecessor
Intangible assets, net
Total intangible assets, net		109,350	105,833
Europe | Merchant contract portfolios
Intangible assets, net
Total intangible assets, net	35,742	40,273
Europe | Merchant contract portfolios | Predecessor
Intangible assets, net
Total intangible assets, net		40,273	41,474
Europe | Marketing alliance agreements
Intangible assets, net
Total intangible assets, net	45,888	46,499
Europe | Marketing alliance agreements | Predecessor
Intangible assets, net
Total intangible assets, net		46,499	45,979
Europe | Trademarks
Intangible assets, net
Total intangible assets, net	11,845	12,898
Europe | Trademarks | Predecessor
Intangible assets, net
Total intangible assets, net		12,898	12,740
Europe | Internally developed software
Intangible assets, net
Total intangible assets, net	$ 11,195	9,680
Europe | Internally developed software | Predecessor
Intangible assets, net
Total intangible assets, net		$ 9,680	$ 5,640

Goodwill and Intangible Asset57

Goodwill and Intangible Assets - Goodwill activity (Detail) - USD ($) $ in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2018	Dec. 31, 2017	Dec. 31, 2016
Goodwill, Roll forward
Goodwill, gross, at the beginning of the year	$ 335,969
Accumulated impairment losses	(24,291)
Goodwill, net, at the beginning of the year	311,678
Business combinations	10,986
Foreign currency translation adjustment	(6,459)
Goodwill, net, at the end of the year	316,205	$ 311,678
Predecessor
Goodwill, Roll forward
Goodwill, gross, at the beginning of the year		208,775	$ 216,839
Accumulated impairment losses		(24,291)	(24,291)
Goodwill, net, at the beginning of the year	311,678	184,484	192,548
Business combinations		107,978	4,007
Foreign currency translation adjustment		19,216	(12,071)
Goodwill, net, at the end of the year		311,678	184,484
North America
Goodwill, Roll forward
Goodwill, gross, at the beginning of the year	196,126
Goodwill, net, at the beginning of the year	196,126
Business combinations	10,986
Foreign currency translation adjustment	(307)
Goodwill, net, at the end of the year	206,805	196,126
North America | Predecessor
Goodwill, Roll forward
Goodwill, gross, at the beginning of the year		86,409	90,162
Goodwill, net, at the beginning of the year	196,126	86,409	90,162
Business combinations		107,978	2,627
Foreign currency translation adjustment		1,739	(6,380)
Goodwill, net, at the end of the year		196,126	86,409
Europe
Goodwill, Roll forward
Goodwill, gross, at the beginning of the year	139,843
Accumulated impairment losses	(24,291)
Goodwill, net, at the beginning of the year	115,552
Foreign currency translation adjustment	(6,152)
Goodwill, net, at the end of the year	109,400	115,552
Europe | Predecessor
Goodwill, Roll forward
Goodwill, gross, at the beginning of the year		122,366	126,677
Accumulated impairment losses		(24,291)	(24,291)
Goodwill, net, at the beginning of the year	$ 115,552	98,075	102,386
Business combinations			1,380
Foreign currency translation adjustment		17,477	(5,691)
Goodwill, net, at the end of the year		$ 115,552	$ 98,075

Other Assets - Additional Infor

Other Assets - Additional Information (Detail) - Predecessor € in Millions, $ in Millions	Jun. 21, 2016USD ($)	Jun. 21, 2016EUR (€)	Dec. 31, 2017
Other Assets [Line Items]
Gain on the sale of membership interest, cash consideration	$ 53.2	€ 47
deferred cash consideration [Member]
Other Assets [Line Items]
Gain on the sale of membership interest, consideration received	4.6	4.1
Discount rate			2.20%
Visa Series C preferred stock which is convertible into Visa common shares [Member]
Other Assets [Line Items]
Gain on the sale of membership interest, consideration received	14.6	12.9
Conversion period of preferred stock, description			The convertible preferred shares will convert into Visa common shares at periodic intervals over a 12 year period at Visa's discretion. Additionally, the deferred cash consideration could be reduced, and the conversion factor of the convertible preferred shares could be adjusted down based on the outcome of potential litigation in Europe such that the number of Visa's common shares ultimately received could be as low as zero.
Other Income (Expense) Net
Other Assets [Line Items]
Gain on the sale of membership interest, included in other income	$ 72.4	€ 64

Related Party Transactions - Re

Related Party Transactions - Related party balances (Detail) - 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
Related Party Transactions
Commission expenses	$ 9,900	$ 10,200	$ 18,800	$ 20,800
Sale of equipment and services	100	$ 100	200	$ 300
Related party balances:
Receivables from sale of POS devices and peripherals	1,451		1,451		$ 1,609
Receivables from related companies	18		18		974
Notes receivable, short term	172		172		42
Due from related parties, short term	1,641		1,641		2,625
Notes receivable, long term					109
Due from related parties, long term					109
Liabilities to related companies	5,398		5,398		7,847
Due to related parties, short term	5,398		5,398		7,847
ISO commission reserve	560		560		675
Due to related parties, long term	$ 560		$ 560		675
Predecessor
Related Party Transactions
Commission expenses					38,600	$ 45,500
Sale of equipment and services					500	500
Related party balances:
Receivables from sale of POS devices and peripherals					1,609	1,511
Receivables from related companies					974	2,109
Notes receivable, short term					42	968
Due from related parties, short term					2,625	4,588
Notes receivable, long term					109	2,544
Due from related parties, long term					109	2,544
Liabilities to related companies					7,847	11,133
Due to related parties, short term					7,847	11,133
ISO commission reserve					675	1,225
Due to related parties, long term					$ 675	$ 1,225

Related Party Transactions - Pa

Related Party Transactions - Payment of fees (Detail) $ in Thousands	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2018USD ($)Subsidiary	Jun. 30, 2017USD ($)	Jun. 30, 2018USD ($)Subsidiary	Jun. 30, 2017USD ($)	Dec. 31, 2017USD ($)	Dec. 31, 2016USD ($)
Related party
Liabilities to related company	$ 5,398		$ 5,398		$ 7,847
Expenses	9,900	$ 10,200	18,800	$ 20,800
Receivables from related companies	18		$ 18		$ 974
Interest rate (as a percent)			3.25%		3.25%
Loans issued for paying withholding taxes	600		$ 600
Notes outstanding	$ 0		$ 0
JGRG Equities LLC
Related party
Ownership interest (as a percent)	33.33%		33.33%
Unrelated Third Party
Related party
Ownership interest (as a percent)	33.33%		33.33%
Federated Canada
Related party
Ownership interest (as a percent)	33.33%		33.33%
515 Broadhollow, LLC
Related party
Lease revenue per month			$ 100
Members of EVO, LLC
Related party
Receivables from related companies	$ 600		600		$ 800
Minority held affiliates
Related party
Receivables from related companies	200		200		300
NFP | Maximum
Related party
Payment of fees	100	100	100	100
Consulting services | MDP | Maximum
Related party
Payment of fees	100	100	100	5,700
Treasury Payroll Tax Preparation And Other Services | Blueapple
Related party
Expenses	100	100	100	100
Card-based processing services | Federated Payment Systems, LLC
Related party
Revenue received	100	100	300	200
Marketing services | Federated Canada
Related party
Payment of fees	2,700	2,100	3,900	4,000
Marketing services and equipment in exchange | Relative of Chairman
Related party
Payment of fees	$ 200	$ 100	$ 300	$ 100
Number of wholly owned subsidiaries | Subsidiary	1		1
Number of minority owned subsidiaries | Subsidiary			1
Predecessor
Related party
Liabilities to related company					7,847	$ 11,133
Expenses					38,600	45,500
Receivables from related companies					$ 974	2,109
Outstanding notes						1,000
Predecessor | Federated Canada
Related party
Ownership interest (as a percent)					33.33%
Predecessor | 515 Broadhollow, LLC
Related party
Lease revenue per month					$ 100
Food and beverages purchased					100	100
Predecessor | Members of EVO, LLC
Related party
Receivables from related companies					800	500
Predecessor | Minority held affiliates
Related party
Receivables from related companies					300	1,600
Predecessor | NFP | Maximum
Related party
Payment of fees					400	400
Predecessor | Consulting services | MDP
Related party
Payment of fees					5,700	100
Liabilities to related company						5,700
Predecessor | Treasury Payroll Tax Preparation And Other Services | Blueapple
Related party
Payment of fees					0	100
Expenses					200	200
Predecessor | Card-based processing services | Federated Payment Systems, LLC
Related party
Revenue received					500	500
Predecessor | Marketing services | Federated Canada
Related party
Payment of fees					8,600	7,600
Predecessor | Marketing services and equipment in exchange | Relative of Chairman
Related party
Payment of fees					$ 200	$ 200
Predecessor | Notes Receivable From Employees [Member] | Maximum
Related party
Interest rate (as a percent)					5.25%
Predecessor | Notes Receivable From Employees [Member] | Minimum
Related party
Interest rate (as a percent)					3.25%

Income taxes - Schedule of Dome

Income taxes - Schedule of Domestic and Foreign (loss) Income Before Income Taxes (Detail) - 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
Income Taxes And Tax Related [Line Items]
(Loss) income before income taxes	$ (69,276)	$ (2,328)	$ (79,873)	$ (11,869)
Predecessor
Income Taxes And Tax Related [Line Items]
Domestic (Loss) income before income taxes					$ (76,255)	$ 20,193
Foreign (Loss) income before income taxes					60,495	54,291
(Loss) income before income taxes					$ (15,760)	$ 74,484

Income taxes - Schedule of Inco

Income taxes - Schedule of Income Tax Expense (Detail) - 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
Deferred:
Totals	$ (28,609)	$ 5,543	$ (24,181)	$ 9,357
Predecessor
Current:
Foreign					$ 4,711	$ 22,193
Federal					306
State					57	(105)
Total current income tax expense					5,074	22,088
Deferred:
Foreign					11,294	(5,055)
Federal					220
State					0	0
Total deferred income tax expense					11,514	(5,055)
Totals					$ 16,588	$ 17,033

Income taxes - Schedule of Effe

Income taxes - Schedule of Effective Income Tax Rate (Detail)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017	Dec. 31, 2017	Dec. 31, 2016
Effective income tax rate reconciliation
Federal statutory rate			21.00%
Effective tax rate	41.30%	(238.10%)	30.30%	(78.80%)
Predecessor
Effective income tax rate reconciliation
Federal statutory rate					0.00%	0.00%
State taxes					(0.40%)	(0.10%)
U.S. Federal tax related to foreign effectively connected income					(3.10%)
Effective tax rate					(105.20%)	23.10%
Canada | Predecessor
Effective income tax rate reconciliation
Income tax provision					(0.60%)	0.40%
Mexico | Predecessor
Effective income tax rate reconciliation
Income tax provision					(29.60%)	9.10%
Foreign Subsidiary | Predecessor
Effective income tax rate reconciliation
Undistributed earnings of foreign subsidiaries					(17.90%)	2.40%
Poland | Predecessor
Effective income tax rate reconciliation
Income tax provision					(29.20%)	6.70%
Czech Republic | Predecessor
Effective income tax rate reconciliation
Income tax provision					(1.10%)	(0.10%)
United Kingdom | Predecessor
Effective income tax rate reconciliation
Income tax provision					(0.10%)
Germany | Predecessor
Effective income tax rate reconciliation
Income tax provision						(1.80%)
Spain | Predecessor
Effective income tax rate reconciliation
Income tax provision					(23.20%)	6.50%

Income taxes - Components of De

Income taxes - Components of Deferred Tax Items (Detail) - Predecessor - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Deferred tax assets:
Net operating losses	$ 18,157	$ 14,300
Equipment and improvements		1,124
Intangibles	1,958	20,649
Accrued expenses and other temporary differences	4,134	2,216
Deferred tax asset, gross	24,249	38,289
Valuation allowance	(15,934)	(11,534)
Deferred tax asset	8,315	26,755
Deferred tax liabilities:
Intangibles		(11,087)
Accrued tax on unremitted earnings	(5,992)
Equipment and improvements	(4,277)
Other temporary differences		(5,989)
Deferred tax liability	(10,269)	(17,076)
Deferred tax asset, Net		$ 9,679
Deferred tax liability, Net	$ (1,954)

Income taxes - Schedule of Valu

Income taxes - Schedule of Valuation Allowance Associated with the Deferred Tax Assets (Detail) - Predecessor - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Valuation Allowance [Line Items]
Beginning balance	$ 11,534	$ 10,059
Additions	4,400	1,475
Ending balance	$ 15,934	$ 11,534

Income taxes - Schedule of Net

Income taxes - Schedule of Net Operating Losses Carryforwards by Country and Years (Detail) - Predecessor $ in Thousands	12 Months Ended
	Dec. 31, 2017USD ($)
Germany
Deductible loss and credit carryforwards [Line Items]
Operating loss carryforwards	$ 48,165
Poland
Deductible loss and credit carryforwards [Line Items]
Operating loss carryforwards	$ 4,254
Poland | Minimum
Deductible loss and credit carryforwards [Line Items]
Operating loss carryforwards, expiration year	Dec. 31, 2020
Poland | Maximum
Deductible loss and credit carryforwards [Line Items]
Operating loss carryforwards, expiration year	Dec. 31, 2022
United Kingdom
Deductible loss and credit carryforwards [Line Items]
Operating loss carryforwards	$ 2,891
Ireland
Deductible loss and credit carryforwards [Line Items]
Operating loss carryforwards	7,808
Czech Republic
Deductible loss and credit carryforwards [Line Items]
Operating loss carryforwards	$ 2,191
Czech Republic | Minimum
Deductible loss and credit carryforwards [Line Items]
Operating loss carryforwards, expiration year	Dec. 31, 2020
Czech Republic | Maximum
Deductible loss and credit carryforwards [Line Items]
Operating loss carryforwards, expiration year	Dec. 31, 2022

Long-Term Debt and Credit Fac67

Long-Term Debt and Credit Facilities - Terms (Detail) - USD ($)	Jun. 14, 2018	May 25, 2018	Dec. 31, 2017	Dec. 19, 2017	Dec. 01, 2017	Jul. 30, 2017	Jun. 30, 2017	Dec. 31, 2016	Jun. 30, 2018	May 31, 2018	Jan. 31, 2018	Sep. 30, 2017	Jun. 30, 2018	Jun. 30, 2017	Dec. 31, 2017	Dec. 31, 2016	May 29, 2018	Apr. 03, 2018	Oct. 24, 2017	Dec. 22, 2016
Long-term debt
Current portion of long-term debt			$ 103,571,000						$ 45,056,000				$ 45,056,000		$ 103,571,000
Amount of deferred finance cost recognized			(19,679,000)						$ (13,938,000)				(13,938,000)		(19,679,000)
Repayment of debt													$ 623,732,000	$ 413,553,000
Credit Facility | Deutsche Bank A.G.
Long-term debt
Maximum borrowing capacity					$ 35,000,000
Effective interest rate (as a percent)									6.50%				6.50%
Borrowing capacity under the credit facility expressed as a percentage of eligible settlement receivables due					90.00%
Loan amounts drawn under the facility			12,600,000						$ 19,400,000				$ 19,400,000		12,600,000
Credit Facility | Wells Fargo Bank N.A.
Long-term debt
Maximum borrowing capacity				$ 10,000,000													$ 15,000,000
Effective interest rate (as a percent)									6.00%				6.00%
Loan amounts drawn under the facility			9,900,000						$ 9,400,000				$ 9,400,000		9,900,000
Credit Facility | Prime rate | Deutsche Bank A.G.
Long-term debt
Basis spread on variable rate (as a percent)					1.50%
Credit Facility | Prime rate | Wells Fargo Bank N.A.
Long-term debt
Basis spread on variable rate (as a percent)				1.00%
Deferred purchase price
Long-term debt
Quarterly principal payments												$ 5,000,000
Total debt amount												$ 70,000,000
Interest rate (as a percent)												5.00%
Repayment of debt										$ 57,400,000
Proceeds from the IPO and funds drawn from the revolving credit facility										$ 4,800,000
First lien senior secured credit facility
Long-term debt
Maximum borrowing capacity																				$ 670,000,000
Quarterly principal payments							$ 1,600,000
First lien senior secured credit facility | Term loan
Long-term debt
Maximum borrowing capacity																		$ 665,000,000		570,000,000
Effective interest rate (as a percent)									5.36%				5.36%
Additional borrowing capacity																		95,000,000
Amount of deferred finance cost recognized																		$ 900,000
First lien senior secured credit facility | Credit Facility
Long-term debt
Maximum borrowing capacity																			$ 135,000,000	100,000,000
Total debt amount	$ 200,000,000
Amount of deferred finance cost recognized	1,200,000
Increase in face amount	$ 65,000,000
Second lien senior secured credit facility | Term loan
Long-term debt
Maximum borrowing capacity																				175,000,000
Repayment of debt		$ 178,200,000							$ 178,200,000
Accrued interest paid		1,500,000
Prepayment penalty		$ 1,800,000
Senior Secured Credit Facilities | Credit Facility
Long-term debt
Effective interest rate (as a percent)									6.75%				6.75%
Predecessor
Long-term debt
Current portion of long-term debt			103,571,000					$ 73,461,000							103,571,000	$ 73,461,000
Amount of deferred finance cost recognized			$ (19,679,000)					(21,644,000)							(19,679,000)	(21,644,000)
Repayment of debt															$ 868,990,000	687,294,000
Predecessor | Credit Facility | Deutsche Bank A.G.
Long-term debt
Maximum borrowing capacity					$ 35,000,000
Effective interest rate (as a percent)			6.00%												6.00%
Borrowing capacity under the credit facility expressed as a percentage of eligible settlement receivables due					90.00%
Predecessor | Credit Facility | Wells Fargo Bank N.A.
Long-term debt
Maximum borrowing capacity				$ 10,000,000
Effective interest rate (as a percent)			5.50%												5.50%
Predecessor | Credit Facility | Prime rate | Deutsche Bank A.G.
Long-term debt
Basis spread on variable rate (as a percent)					1.50%
Predecessor | Credit Facility | Prime rate | Wells Fargo Bank N.A.
Long-term debt
Basis spread on variable rate (as a percent)				1.00%
Predecessor | Deferred purchase price
Long-term debt
Quarterly principal payments												$ 5,000,000
Total debt amount												$ 70,000,000
Interest rate (as a percent)												5.00%
Second installment payment											$ 5,000,000
Prepayment of installment											$ 1,350,000
Predecessor | BMO loan
Long-term debt
Maximum borrowing capacity								104,500,000								104,500,000
Current portion of long-term debt								95,300,000								95,300,000
Principal Payment								$ 35,000,000								$ 35,000,000
Predecessor | BMO loan | Prime rate
Long-term debt
Basis spread on variable rate (as a percent)								0.25%
Predecessor | BMO loan | LIBOR
Long-term debt
Basis spread on variable rate (as a percent)								3.00%
Predecessor | First lien senior secured credit facility
Long-term debt
Maximum borrowing capacity																				670,000,000
Quarterly principal payments						$ 1,400,000
Predecessor | First lien senior secured credit facility | Term loan
Long-term debt
Maximum borrowing capacity																				570,000,000
Effective interest rate (as a percent)			5.57%												5.57%
Predecessor | First lien senior secured credit facility | Revolver Loans [Member]
Long-term debt
Maximum borrowing capacity																			$ 135,000,000	100,000,000
Predecessor | Second lien senior secured credit facility
Long-term debt
Maximum borrowing capacity																				$ 175,000,000
Quarterly principal payments			$ 0
Predecessor | Second lien senior secured credit facility | Term loan
Long-term debt
Effective interest rate (as a percent)			10.57%												10.57%
Predecessor | Senior Secured Credit Facilities | Credit Facility
Long-term debt
Effective interest rate (as a percent)			7.50%												7.50%
EVO LLC | Predecessor
Long-term debt
Net assets restricted from distribution			$ 661,600,000												$ 661,600,000

Long-Term Debt and Credit Fac68

Long-Term Debt and Credit Facilities - Summary (Detail) - USD ($) $ in Thousands	Jun. 30, 2018	Jun. 14, 2018	Apr. 03, 2018	Dec. 31, 2017	Dec. 31, 2016
Long-term debt
Long term debt gross	$ 726,665
Less debt issuance costs	(13,938)			$ (19,679)
Total long-term debt	712,727			864,517
Less current portion of long-term debt	(45,056)			(103,571)
Total long-term debt, long-term portion	667,671			760,946
Deferred purchase price
Long-term debt
Long term debt gross				68,720
Letter of credit
Long-term debt
Long term debt gross				1,000
Settlement facilities
Long-term debt
Long term debt gross	38,154			28,563
First lien senior secured credit facility | Term loan
Long-term debt
Long term debt gross	657,946			566,075
Less debt issuance costs			$ 900
First lien senior secured credit facility | Credit Facility
Long-term debt
Long term debt gross	$ 30,565			44,632
Less debt issuance costs		$ 1,200
Second lien senior secured credit facility | Term loan
Long-term debt
Long term debt gross				175,206
Predecessor
Long-term debt
Long term debt gross				884,196
Less debt issuance costs				(19,679)	$ (21,644)
Total long-term debt				864,517	808,563
Less current portion of long-term debt				(103,571)	(73,461)
Total long-term debt, long-term portion				760,946	735,102
Predecessor | Deferred purchase price
Long-term debt
Long term debt gross				68,720
Predecessor | Letter of credit
Long-term debt
Long term debt gross				1,000	4,300
Predecessor | Settlement facilities
Long-term debt
Long term debt gross				28,563	2,535
Predecessor | BMO loan
Long-term debt
Long term debt gross					65,208
Less current portion of long-term debt					(95,300)
Predecessor | First lien senior secured credit facility | Term loan
Long-term debt
Long term debt gross				566,075	570,950
Predecessor | First lien senior secured credit facility | Credit Facility
Long-term debt
Long term debt gross				44,632	11,728
Predecessor | Second lien senior secured credit facility | Term loan
Long-term debt
Long term debt gross				$ 175,206	$ 175,486

Long-Term Debt and Credit Fac69

Long-Term Debt and Credit Facilities - Principal payment requirements (Detail) - USD ($) $ in Thousands	Jun. 30, 2018	Dec. 31, 2017
Principal payment requirements:
2018 (remainder of the year)	$ 41,759
2,019	6,593
2,020	6,593
2,021	6,593
2,022	6,593
2023 and thereafter	658,534
Total	$ 726,665
Predecessor
Principal payment requirements:
2,019		$ 5,700
2,020		5,700
2,021		50,332
2,022		5,700
2023 and thereafter		713,193
Total		884,196
2,018		$ 103,571

Supplemental Cash Flows Infor70

Supplemental Cash Flows Information (Detail) - USD ($) $ in Thousands	6 Months Ended		12 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Dec. 31, 2017	Dec. 31, 2016
Supplemental disclosure of cash flow data:
Interest paid	$ 28,710	$ 28,327
Income taxes paid, net of refunds	3,474	4,451
Supplemental disclosure of noncash investing and financing activities:
Contingent consideration payable	5,900	3,564
Contingent consideration settled with the issuance of Class A common stock	$ 771
Deferred purchase price		$ 71,200
Predecessor
Supplemental disclosure of cash flow data:
Interest paid			$ 53,723	$ 27,583
Income taxes paid, net of refunds			12,305	$ 21,711
Supplemental disclosure of noncash investing and financing activities:
Contingent consideration payable			3,564
Deferred purchase price			$ 71,200

Redeemable Non-controlling In71

Redeemable Non-controlling Interests (Detail) - USD ($) $ in Thousands	Jun. 30, 2018	Jun. 30, 2018	May 23, 2018	Dec. 31, 2017	Dec. 31, 2016
Redeemable Non-controlling Interests
Beginning balance			$ 148,266	$ 100,530
Legacy accumulated deficit allocation			(150,485)
Legacy AOCI allocation			(39,404)
Ending balance	$ 838,789	$ 838,789	689,569	148,266	$ 100,530
eService
Redeemable Non-controlling Interests
Ownership interest (as a percent)	66.00%	66.00%
Net income attributable to redeemable non-controlling interest		$ 482	1,291	5,465
Gain (loss) on OCI		(2,166)	(2,104)	10,662
Increase in the maximum redemption amount of eService redeemable non-controlling interest		$ (5,356)		34,985
Distributions			(3,770)	(3,376)
eService | PKO Bank Polski
Redeemable Non-controlling Interests
Ownership interest of noncontrolling owners (as a percent)	14.00%	14.00%
EVO LLC
Redeemable Non-controlling Interests
Ownership interest (as a percent)	21.70%
Blueapple
Redeemable Non-controlling Interests
Net income attributable to redeemable non-controlling interest		$ (28,469)
Gain (loss) on OCI		(3,376)
Increase in the maximum redemption amount of eService redeemable non-controlling interest		$ 188,105	735,775
Predecessor
Redeemable Non-controlling Interests
Beginning balance			$ 148,266	100,530	77,878
Ending balance				$ 148,266	100,530
Predecessor | eService
Redeemable Non-controlling Interests
Ownership interest (as a percent)				66.00%
Net income attributable to redeemable non-controlling interest				$ 5,465	6,104
Gain (loss) on OCI				10,662
Increase in the maximum redemption amount of eService redeemable non-controlling interest				34,985	$ 16,548
Distributions				$ (3,376)
Predecessor | eService | PKO Bank Polski
Redeemable Non-controlling Interests
Ownership interest of noncontrolling owners (as a percent)				14.00%
Predecessor | EVO LLC
Redeemable Non-controlling Interests
Ownership interest (as a percent)	21.70%

Fair Value - Summary (Detail)

Fair Value - Summary (Detail) - Recurring - USD ($) $ in Thousands	Jun. 30, 2018	Dec. 31, 2017	Dec. 31, 2016
Fair Value
Cash equivalents	$ 106,558	$ 110,537
Contingent consideration	8,231	3,957
Total	953,578	262,760
Blueapple
Fair Value
Redeemable non-controlling interest	702,146
eService
Fair Value
Redeemable non-controlling interest	136,643	148,266
Level 1
Fair Value
Cash equivalents	106,558	110,537
Total	106,558	110,537
Level 3
Fair Value
Contingent consideration	8,231	3,957
Total	847,020	152,223
Level 3 | Blueapple
Fair Value
Redeemable non-controlling interest	702,146
Level 3 | eService
Fair Value
Redeemable non-controlling interest	$ 136,643	148,266
Predecessor
Fair Value
Cash equivalents		110,537	$ 123,662
Contingent consideration		3,957	631
Redeemable non-controlling interest		148,266	100,530
Total		262,760	224,823
Predecessor | Level 1
Fair Value
Cash equivalents		110,537	123,662
Total		110,537	123,662
Predecessor | Level 3
Fair Value
Contingent consideration		3,957	631
Redeemable non-controlling interest		148,266	100,530
Total		$ 152,223	$ 101,161

Fair Value - Inputs (Detail)

Fair Value - Inputs (Detail) - USD ($) $ in Millions	1 Months Ended	6 Months Ended	12 Months Ended
	Jun. 30, 2018	Jun. 30, 2018	Dec. 31, 2017
Fair Value
Estimated fair value of Visa preferred shares	$ 25.2	$ 25.2
eService | Weighted Average Cost of Capital
Fair Value
Redeemable non-controlling interest, measurement input (as a percent)		18.00%
eService | Minimum | Growth Rate
Fair Value
Redeemable non-controlling interest, measurement input (as a percent)		3.00%
eService | Maximum | Growth Rate
Fair Value
Redeemable non-controlling interest, measurement input (as a percent)		17.20%
Blueapple | Discount for lack of marketability
Fair Value
Redeemable non-controlling interest, measurement input (as a percent)	5.00%
Put option exercise period	6 months
Predecessor
Fair Value
Estimated fair value of Visa preferred shares			$ 21.6
Predecessor | eService | Weighted Average Cost of Capital
Fair Value
Redeemable non-controlling interest, measurement input (as a percent)			17.50%
Predecessor | eService | Minimum | Growth Rate
Fair Value
Redeemable non-controlling interest, measurement input (as a percent)			2.30%
Predecessor | eService | Maximum | Growth Rate
Fair Value
Redeemable non-controlling interest, measurement input (as a percent)			13.20%

Employee Benefit and Pension 74

Employee Benefit and Pension Plan - Additional Information (Detail) - Predecessor - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Employee Benefit And Retirement Plans [Line Items]
Contribution amount	$ 1.3	$ 1.3
Employer Contribution	2.00%
Employer Contribution, description	Employer contributions are determined as 2% of pensionable income or 6% of pensionable income above the German's Social Security Ceiling
Pension Liability	$ 0.2	$ 1.1
Germans Social Ceiling [Member]
Employee Benefit And Retirement Plans [Line Items]
Employer Contribution	6.00%

Commitments and Contingencies75

Commitments and Contingencies (Detail) - 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
Minimum annual lease payments
2018 (remainder of year)	$ 3,765		$ 3,765
2,019	7,803		7,803
2,020	6,904		6,904
2,021	5,849		5,849
2,022	4,817		4,817
2023 and thereafter	16,886		16,886
Total	46,024		46,024
Rent expense	$ 4,000	$ 3,200	$ 7,500	$ 6,200
Predecessor
Minimum annual lease payments
2,018					$ 6,275
2,019					6,159
2,020					5,222
2,021					4,279
2,022					3,297
2023 and thereafter					17,240
Total					42,472
Rent expense					12,600	$ 9,600
Transaction processing services expenses					1,700	4,200
Expenses related to card network					$ 2,400	$ 1,900

Segment Information - Informati

Segment Information - Information on segments & reconciliations (Detail) - USD ($) $ in Thousands	1 Months Ended	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2018	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017	Dec. 31, 2017	Dec. 31, 2016
Segment Information
Revenue		$ 140,891	$ 123,899	$ 269,173	$ 233,519
Segment profit		(69,276)	(2,328)	(79,873)	(11,869)
Depreciation and amortization		(20,933)	(18,613)	(40,820)	(35,673)
Net interest expense		(20,929)	(15,247)	(35,755)	(29,939)
Income tax benefit (expense)		28,609	(5,543)	24,181	(9,357)
Share-based compensation		(51,263)		(51,263)
Net loss attributable to EVO Investco, LLC			(9,474)		(24,080)
Net income attributable to non-controlling interest of EVO Investco, LLC		58,613		74,406
Net income attributable to EVO Payments, Inc.	$ 16,713	16,713		16,713
Capital expenditures		17,380	6,752	25,970	14,150
Total assets	1,512,680	1,512,680		1,512,680		$ 1,508,298
Operating
Segment Information
Segment profit		36,343	35,778	69,324	61,031
Corporate
Segment Information
Segment profit		(13,727)	(5,849)	(23,360)	(10,142)
North America
Segment Information
Revenue		79,825	74,481	153,200	141,914
Capital expenditures		8,152	1,630	12,792	5,085
Total assets	1,031,954	1,031,954		1,031,954		1,010,859
North America | Operating
Segment Information
Segment profit		21,774	21,912	42,652	35,637
Europe
Segment Information
Revenue		61,066	49,418	115,973	91,605
Capital expenditures		9,228	5,122	13,178	9,065
Total assets	$ 480,726	480,726		480,726		497,439
Europe | Operating
Segment Information
Segment profit		$ 14,568	$ 13,866	$ 26,672	$ 25,394
Predecessor
Segment Information
Revenue						504,750	$ 419,221
Segment profit						(15,760)	74,484
Depreciation and amortization						(74,136)	(64,012)
Net interest expense						(61,387)	(39,562)
Income tax benefit (expense)						(16,588)	(17,033)
Net loss attributable to EVO Investco, LLC						(40,242)	47,705
Net income attributable to EVO Payments, Inc.						(37,813)	51,346
Capital expenditures						42,021	31,708
Total assets						1,508,298	1,259,242
Predecessor | Operating
Segment Information
Segment profit						137,601	194,032
Predecessor | Corporate
Segment Information
Segment profit						(25,732)	(25,720)
Predecessor | North America
Segment Information
Revenue						299,034	241,083
Capital expenditures						13,893	9,830
Total assets						1,010,859	880,568
Predecessor | North America | Operating
Segment Information
Segment profit						82,759	66,066
Predecessor | Europe
Segment Information
Revenue						205,716	178,138
Capital expenditures						28,128	21,878
Total assets						497,439	378,674
Predecessor | Europe | Operating
Segment Information
Segment profit						$ 54,842	$ 127,966

Segment Information - Revenue f

Segment Information - Revenue from external customers (Detail) - Sales Revenue - Geographic Concentration Risk	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
United States
Revenue from external customers
Revenue from external customers as a percentage of total revenue	37.00%	39.90%	36.50%	40.70%
Poland
Revenue from external customers
Revenue from external customers as a percentage of total revenue	24.10%	20.50%	23.90%	20.50%
Mexico
Revenue from external customers
Revenue from external customers as a percentage of total revenue	19.00%	20.20%	19.80%	20.00%
Predecessor | United States
Revenue from external customers
Revenue from external customers as a percentage of total revenue					37.90%	35.00%
Predecessor | Poland
Revenue from external customers
Revenue from external customers as a percentage of total revenue					21.50%	21.70%
Predecessor | Mexico
Revenue from external customers
Revenue from external customers as a percentage of total revenue					20.40%	21.30%

Member's Deficit - Additional I

Member's Deficit - Additional Information (Detail) - Predecessor - USD ($) $ in Millions	Jan. 31, 2017	Dec. 31, 2017
Class D Units
Temporary Equity [Line Items]
Capital unit authorized		1,400,000
Class D Units | IPO
Temporary Equity [Line Items]
Percentage of time - vesting units		50.00%
Class D Units | Unit Appreciation Plan
Temporary Equity [Line Items]
Percentage of time - vesting units		20.00%
Time period of vesting units		5 years
Class D Units | Equity Incentive Plan
Temporary Equity [Line Items]
Percentage of time - vesting units		20.00%
Time period of vesting units		5 years
Class E Units
Temporary Equity [Line Items]
Capital unit authorized	1,011,931	1,000,000
Capital unit issued	1,011,931
Proceed from capital unit	$ 71.3
Class E Units | MDP
Temporary Equity [Line Items]
Consulting service fee	5.7
Class E Units | BMO loan
Temporary Equity [Line Items]
Repayment of loan	$ 65.4
Class A Units
Temporary Equity [Line Items]
Capital unit authorized		6,500,000
Class B Units
Temporary Equity [Line Items]
Capital unit authorized		6,000,000
Class C Units
Temporary Equity [Line Items]
Capital unit authorized		500,000

Member's Deficit - Summary of M

Member's Deficit - Summary of Members' Deficit Balances By Class of Equity (Detail) - Predecessor $ in Thousands	Dec. 31, 2017USD ($)
Temporary Equity [Line Items]
Capital units	$ (102,164)
Class A Units
Temporary Equity [Line Items]
Capital units	(98,757)
Class B Units
Temporary Equity [Line Items]
Capital units	(51,130)
Class C Units
Temporary Equity [Line Items]
Capital units	381
Class D Units
Temporary Equity [Line Items]
Capital units	(14,782)
Class E Units
Temporary Equity [Line Items]
Capital units	$ 62,124

Member's Deficit - Summary of T

Member's Deficit - Summary of Total Units Issued for Each Class of Equity (Detail) - shares shares in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Temporary Equity [Line Items]
Beginning balance	11,340	11,376
Grants	1,046	2
Redemptions		(6)
Forfeitures	(12)	(32)
Ending Balance	12,374	11,340
Predecessor | Class A Units
Temporary Equity [Line Items]
Beginning balance	6,374	6,374
Ending Balance	6,374	6,374
Predecessor | Class B Units
Temporary Equity [Line Items]
Beginning balance	3,506	3,506
Ending Balance	3,506	3,506
Predecessor | Class C Units
Temporary Equity [Line Items]
Beginning balance	375	381
Redemptions		(6)
Ending Balance	375	375
Predecessor | Class D Units
Temporary Equity [Line Items]
Beginning balance	1,085	1,115
Grants	34	2
Forfeitures	(12)	(32)
Ending Balance	1,107	1,085
Predecessor | Class E Units
Temporary Equity [Line Items]
Beginning balance
Grants	1,012
Ending Balance	1,012

Subsequent Events - Additional

Subsequent Events - Additional Information (Detail) - Subsequent Event - USD ($) $ in Millions	1 Months Ended
	Mar. 31, 2018	Apr. 30, 2018
Subsequent Event [Line Items]
Purchase Price	$ 11.2
Additional Consideration	$ 3.7
Sale of outstanding share of minority held subsidiary	33.30%
Purchase of non controlling interest	38.00%
Term Loan credit Facility		$ 665

Schedule I - Condensed Balance

Schedule I - Condensed Balance Sheets (Detail) - USD ($) $ in Thousands	Jun. 30, 2018	Dec. 31, 2017	Jun. 30, 2017	Dec. 31, 2016	Dec. 31, 2015
Current assets:
Cash and cash equivalents	$ 207,177	$ 205,142	$ 205,092	$ 203,324
Other receivable	50,985	55,345
Due from related parties	1,641	2,625
Other current assets	10,639	20,941
Total current assets	716,205	750,413
Total assets	1,512,680	1,508,298
Current liabilities:
Accounts payable	42,088	61,149
Accrued expenses	109,674	94,235
Current portion of long-term debt	45,056	103,571
Due to related parties	5,398	7,847
Total current liabilities	668,993	751,320
Due to related parties	560	675
Total liabilities	1,353,718	1,526,563
Members' deficit:
Accumulated deficit		(237,330)
Accumulated other comprehensive loss	(1,631)	(67,679)
Total liabilities and deficit	$ 1,512,680	1,508,298
Class A Units
Members' deficit:
Capital units		54,453
Class C Units
Members' deficit:
Capital units		9,463
Class E Units
Members' deficit:
Capital units		71,250
Predecessor
Current assets:
Cash and cash equivalents		205,142		203,324	$ 253,700
Other receivable		55,345		57,438
Due from related parties		2,625		4,588
Other current assets		20,941		11,449
Total current assets		750,413		591,290
Total assets		1,508,298		1,259,242
Current liabilities:
Accounts payable		61,149		54,368
Accrued expenses		94,235		75,199
Current portion of long-term debt		103,571		73,461
Due to related parties		7,847		11,133
Total current liabilities		751,320		607,729
Due to related parties		675		1,225
Total liabilities		1,526,563		1,356,475
Members' deficit:
Capital units		(166,531)		(197,763)	(172,950)
Accumulated deficit		(237,330)		(124,028)
Accumulated other comprehensive loss		(67,679)		(127,464)
Total EVO Investco, LLC deficit		(102,164)
Total liabilities and deficit		1,508,298		1,259,242
Predecessor | Class A Units
Members' deficit:
Capital units		54,453		54,453
Total EVO Investco, LLC deficit		(98,757)
Predecessor | Class C Units
Members' deficit:
Capital units		9,463		9,463
Total EVO Investco, LLC deficit		381
Predecessor | Class E Units
Members' deficit:
Capital units		71,250
Total EVO Investco, LLC deficit		62,124
Evo Investco, LLC | Predecessor
Current assets:
Cash and cash equivalents		127		180	$ 149
Other receivable		42
Due from related parties		59		48
Other current assets		23		1
Total current assets		251		229
Total assets		251		229
Current liabilities:
Accounts payable		25
Accrued expenses		615		596
Current portion of long-term debt				65,208
Due to related parties				5,675
Total current liabilities		640		71,479
Net deficit in investment in a subsidiary		158,112		107,948
Due to related parties		11,342		8,378
Total liabilities		170,094		187,805
Members' deficit:
Accumulated deficit		(237,330)		(124,028)
Accumulated other comprehensive loss		(67,679)		(127,464)
Total EVO Investco, LLC deficit		(169,843)		(187,576)
Total liabilities and deficit		251		229
Evo Investco, LLC | Predecessor | Class A Units
Members' deficit:
Capital units		54,453		54,453
Evo Investco, LLC | Predecessor | Class C Units
Members' deficit:
Capital units		9,463		$ 9,463
Evo Investco, LLC | Predecessor | Class E Units
Members' deficit:
Capital units		$ 71,250

Schedule I - Condensed Balanc83

Schedule I - Condensed Balance Sheets (Parenthetical) (Detail) - shares shares in Thousands	Jun. 30, 2018	Dec. 31, 2017	Dec. 31, 2016
Class A Units
Parent Company Only Financial Information [Line Items]
Capital units	0	6,374
Class A Units | Predecessor
Parent Company Only Financial Information [Line Items]
Capital units		6,374	6,374
Class A Units | Evo Investco, LLC | Predecessor
Parent Company Only Financial Information [Line Items]
Capital units		6,374	6,374
Class B Units
Parent Company Only Financial Information [Line Items]
Capital units	0	3,506
Class B Units | Predecessor
Parent Company Only Financial Information [Line Items]
Capital units		3,506	3,056
Class B Units | Evo Investco, LLC | Predecessor
Parent Company Only Financial Information [Line Items]
Capital units		3,506	3,506
Class C Units
Parent Company Only Financial Information [Line Items]
Capital units	0	375
Class C Units | Predecessor
Parent Company Only Financial Information [Line Items]
Capital units		375	375
Class C Units | Evo Investco, LLC | Predecessor
Parent Company Only Financial Information [Line Items]
Capital units		375	375
Class D Units
Parent Company Only Financial Information [Line Items]
Capital units	0	1,104
Class D Units | Predecessor
Parent Company Only Financial Information [Line Items]
Capital units		1,107	1,107
Class D Units | Evo Investco, LLC | Predecessor
Parent Company Only Financial Information [Line Items]
Capital units		1,107	1,107
Class E Units
Parent Company Only Financial Information [Line Items]
Capital units	0	1,012
Class E Units | Predecessor
Parent Company Only Financial Information [Line Items]
Capital units		1,012	1,012
Class E Units | Evo Investco, LLC | Predecessor
Parent Company Only Financial Information [Line Items]
Capital units		1,012	1,012

Schedule I - Condensed Statemen

Schedule I - Condensed Statements of Operations and Comprehensive Income (Loss) (Detail) - USD ($) $ in Thousands	1 Months Ended	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2018	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017	Dec. 31, 2017	Dec. 31, 2016
Parent Company Only Financial Information [Line Items]
Revenue		$ 140,891	$ 123,899	$ 269,173	$ 233,519
Operating expenses:
Cost of services and products, exclusive of depreciation and amortization shown separately below		50,364	39,172	94,878	75,823
Selling, general and administrative		115,567	53,517	175,180	104,537
Depreciation and amortization		20,933	18,613	40,820	35,673
Total operating expenses		186,864	111,302	310,878	216,033
Loss from operations		(45,973)	12,597	(41,705)	17,486
Other (expense) income:
Interest income		631	332	1,115	638
Interest expense		(21,560)	(15,579)	(36,870)	(30,577)
(Loss) income from investment in a subsidiary		246	438	761	758
Other expense		(2,620)	(116)	(3,174)	(174)
Total other (expense) income		(23,303)	(14,925)	(38,168)	(29,355)
(Loss) income before income taxes		(69,276)	(2,328)	(79,873)	(11,869)
Income tax (expense) benefit		28,609	(5,543)	24,181	(9,357)
Net (loss) income	$ 16,713	16,713		16,713
Unrealized gain on defined benefit pension plan			33		520
Other comprehensive (loss) income		(28,144)	$ 25,390	(9,160)	$ 54,319
Comprehensive income attributable to EVO Payments, Inc.		$ 15,082		$ 15,082
Predecessor
Parent Company Only Financial Information [Line Items]
Revenue						$ 504,750	$ 419,221
Operating expenses:
Cost of services and products, exclusive of depreciation and amortization shown separately below						164,480	140,659
Selling, general and administrative						220,971	174,198
Depreciation and amortization						74,136	64,012
Total operating expenses						459,587	378,869
Loss from operations						45,163	40,352
Other (expense) income:
Interest income						1,489	1,096
Interest expense						(62,876)	(40,658)
(Loss) income from investment in a subsidiary						941	1,547
Other expense						(477)	72,147
Total other (expense) income						(60,923)	34,132
(Loss) income before income taxes						(15,760)	74,484
Income tax (expense) benefit						(16,588)	(17,033)
Net (loss) income						(37,813)	51,346
Unrealized gain on defined benefit pension plan						530	294
Other comprehensive (loss) income						70,447	(52,160)
Evo Investco, LLC | Predecessor
Parent Company Only Financial Information [Line Items]
Revenue						0	0
Operating expenses:
Cost of services and products, exclusive of depreciation and amortization shown separately below						2
Selling, general and administrative						1,308	7,842
Depreciation and amortization						0	0
Total operating expenses						1,310	7,842
Loss from operations						(1,310)	(7,842)
Other (expense) income:
Interest income						0	0
Interest expense						(211)	(4,441)
(Loss) income from investment in a subsidiary						(38,635)	59,882
Other expense						(36)
Total other (expense) income						(38,882)	55,441
(Loss) income before income taxes						(40,192)	47,599
Income tax (expense) benefit						(50)	106
Net (loss) income						(40,242)	47,705
Other comprehensive income (loss)						0	0
Unrealized gain on defined benefit pension plan						530	294
Unrealized foreign currency translation adjustment						59,255	(52,393)
Other comprehensive (loss) income						59,785	(52,099)
Comprehensive income attributable to EVO Payments, Inc.						$ 19,543	$ (4,394)

Schedule I - Condensed Statem85

Schedule I - Condensed Statements of Cash Flows (Detail) - USD ($) $ in Thousands	6 Months Ended		12 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Dec. 31, 2017	Dec. 31, 2016
Parent Company Only Financial Information [Line Items]
Net cash (used in) provided by operating activities	$ 15,084	$ (30,705)
Cash flows from investing activities:
Net cash provided by investing activities	(55,269)	(25,113)
Cash flows from financing activities:
Repayments of long-term debt	(623,732)	(413,553)
Contributions by members		71,250
Distribution to members		(1,674)
Net cash provided by (used in) financing activities	48,989	48,579
Effect of exchange rate changes on cash and cash equivalents	(6,769)	9,007
Net (decrease) increase in cash and cash equivalents	2,035	1,768
Cash and cash equivalents, beginning of year	205,142	203,324	$ 203,324
Cash and cash equivalents, end of period	207,177	205,092	205,142	$ 203,324
Predecessor
Parent Company Only Financial Information [Line Items]
Net cash (used in) provided by operating activities			8,210	32,753
Cash flows from investing activities:
Net cash provided by investing activities			(58,116)	(117,247)
Cash flows from financing activities:
Repayments of long-term debt			(868,990)	(687,294)
Contributions by members			71,250
Distribution to members			(1,726)	(2,249)
Net cash provided by (used in) financing activities			38,471	42,180
Effect of exchange rate changes on cash and cash equivalents			13,253	(8,062)
Net (decrease) increase in cash and cash equivalents			1,818	(50,376)
Cash and cash equivalents, beginning of year	205,142	203,324	203,324	253,700
Cash and cash equivalents, end of period			205,142	203,324
Evo Investco, LLC | Predecessor
Parent Company Only Financial Information [Line Items]
Net cash (used in) provided by operating activities			(4,369)	2,280
Cash flows from investing activities:
Distribution from equity method subsidiary				35,000
Net cash provided by investing activities				35,000
Cash flows from financing activities:
Repayments of long-term debt			(65,208)	(35,000)
Contributions by members			71,250
Distribution to members			(1,726)	(2,249)
Net cash provided by (used in) financing activities			4,316	(37,249)
Effect of exchange rate changes on cash and cash equivalents			0	0
Net (decrease) increase in cash and cash equivalents			(53)	31
Cash and cash equivalents, beginning of year	$ 127	$ 180	180	149
Cash and cash equivalents, end of period			$ 127	$ 180

Schedule I - Distributions - Di

Schedule I - Distributions - Distributions (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Predecessor | Evo Investco, LLC
Distributions	$ 0	$ 35

Scedule I - Long-Term Debt and

Scedule I - Long-Term Debt and Credit Facilities (Detail) - Predecessor - BMO loan - USD ($) $ in Millions	Dec. 31, 2016	Dec. 31, 2017
Long-term debt
Principal Payment	$ 35
Prime rate
Long-term debt
Basis spread on variable rate (as a percent)	0.25%
Evo Investco, LLC
Long-term debt
Unsecured demand note	$ 104.5
Unsecured demand note withdrew	$ 95.3
LIBOR quoted base rate	3.00%
Principal Payment	$ 35	$ 65.4
Evo Investco, LLC | Prime rate
Long-term debt
Basis spread on variable rate (as a percent)	0.25%

Schedule I - Long-Term Debt and

Schedule I - Long-Term Debt and Credit Facilities - Summary (Detail) - USD ($) $ in Thousands	Jun. 30, 2018	Jun. 14, 2018	Dec. 31, 2017	Dec. 31, 2016
Long-term debt
Deferred purchase price	$ 726,665
Total parent company debt	667,671		$ 760,946
Deferred financing costs	13,938		19,679
Total long-term debt	712,727		864,517
Credit Facility | First lien senior secured credit facility
Long-term debt
Deferred purchase price	30,565		44,632
Deferred financing costs		$ (1,200)
Deferred purchase price
Long-term debt
Deferred purchase price			68,720
Letter of credit
Long-term debt
Deferred purchase price			1,000
Settlement facilities
Long-term debt
Deferred purchase price	$ 38,154		28,563
Predecessor
Long-term debt
Deferred purchase price			884,196
Total parent company debt			760,946	$ 735,102
Deferred financing costs			19,679	21,644
Total long-term debt			864,517	808,563
Predecessor | BMO loan
Long-term debt
Deferred purchase price				65,208
Predecessor | Credit Facility | First lien senior secured credit facility
Long-term debt
Deferred purchase price			44,632	11,728
Predecessor | Deferred purchase price
Long-term debt
Deferred purchase price			68,720
Predecessor | Letter of credit
Long-term debt
Deferred purchase price			1,000	4,300
Predecessor | Settlement facilities
Long-term debt
Deferred purchase price			28,563	2,535
Predecessor | Evo Investco, LLC
Long-term debt
Total parent company debt				65,208
Deferred financing costs			(19,679)	(21,644)
Total long-term debt			864,517	743,355
Predecessor | Evo Investco, LLC | First lien senior secured credit facility
Long-term debt
Deferred purchase price			566,075	570,950
Predecessor | Evo Investco, LLC | Second lien senior secured credit facility
Long-term debt
Deferred purchase price			175,206	175,486
Predecessor | Evo Investco, LLC | BMO loan
Long-term debt
Deferred purchase price				65,208
Predecessor | Evo Investco, LLC | Credit Facility | First lien senior secured credit facility
Long-term debt
Deferred purchase price			44,632	11,728
Predecessor | Evo Investco, LLC | Deferred purchase price
Long-term debt
Deferred purchase price			68,720
Predecessor | Evo Investco, LLC | Letter of credit
Long-term debt
Deferred purchase price			1,000	4,300
Predecessor | Evo Investco, LLC | Settlement facilities
Long-term debt
Deferred purchase price			$ 28,563	$ 2,535

Earnings Per Share (Detail)

Earnings Per Share (Detail) - USD ($) $ / shares in Units, $ in Thousands	1 Months Ended	3 Months Ended	6 Months Ended
	Jun. 30, 2018	Jun. 30, 2018	Jun. 30, 2018
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Net income attributable to EVO Payments, Inc	$ 16,713	$ 16,713	$ 16,713
Weighted average Class A common stock outstanding	17,293,355	17,293,355	17,293,355
Effect of dilutive securities	139,367
Total dilutive securities	17,432,722	17,432,722	17,432,722
Basic (in dollars per share)	$ 0.97	$ 0.97	$ 0.97
Diluted (in dollars per share)	$ 0.96	$ 0.96	$ 0.96
Stock option
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities	163,144
Class C Common Stock
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities	2,560,955
Class D Common Stock
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities	24,305,155

Tax Receivable Agreement (Detai

Tax Receivable Agreement (Detail) $ in Millions	6 Months Ended
	Jun. 30, 2018USD ($)
Tax Receivable Agreements [Abstract]
Payment on applicable cash tax savings (as a percent)	85.00%
Minimum first payment due after filing of companys tax return	95 days
Maximum first payment due after filing of companys tax return	125 days
Payments to the Continuing LLC Owners	$ 2.6
Deferred tax assets related to exchange of units	2.2
Minimum tax receivable agreement obligation over the agreed period	0
Maximum tax receivable agreement obligation over the agreed period	$ 0.2
Period over which the obligations are to be settled	15 years
Deferred tax asset recorded in connection with a stock offering	$ 2.6
Amount of payment liability pursuant to tax receivable agreements	$ 2.2

Income Taxes (Detail)

Income Taxes (Detail)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017	Dec. 31, 2017
Income Taxes
Effective income tax rate (as a percent)	41.30%	(238.10%)	30.30%	(78.80%)
Period of cumulative loss			3 years
U.S. federal corporate tax rate (as a percent)			21.00%
NOL carryforward deduction, as percentage of taxable income	80		80
Maximum
Income Taxes
U.S. federal corporate tax rate (as a percent)					35.00%

Shareholder's Equity - Reorgani

Shareholder's Equity - Reorganization (Detail) - USD ($) $ / shares in Units, $ in Millions	May 30, 2018	May 25, 2018	Jun. 30, 2018	Dec. 31, 2017	Dec. 31, 2016	May 24, 2018
Shareholders' Equity
Number of shares of stock issued				1,046,000	2,000
Reorganization Transactions fees and expenses			$ 10.3
IPO
Shareholders' Equity
Share price		$ 16
Class A Common Stock
Shareholders' Equity
Number of shares issued by the selling stockholder		666,667
Class A Common Stock | IPO
Shareholders' Equity
Number of shares of stock issued		15,433,333
Class A Common Stock | Underwriters option to purchase
Shareholders' Equity
Number of shares of stock issued	2,100,000
Zenith Merchant Services, LLC | Class A Common Stock
Shareholders' Equity
Number of shares issued during the period in satisfaction of a portion of contingent payment obligation in connection with acquisition remaining interest in a joint venture		48,218
Executive Officers
Shareholders' Equity
Percentage of combined voting power			15.20%
Number of restricted stock units that comprise the IPO Grants		503,795
IPO Grants, percentage of the total value of equity outstanding		3.20%
Executive Officers | Maximum
Shareholders' Equity
Percentage of combined voting power		20.00%
Executive Officers | Class A Common Stock
Shareholders' Equity
Number of common shares held in Company			134,707
Number of stock options to purchase shares of Class A common stock that comprise the IPO Grants		2,115,625
Executive Officers | Class C Common Stock
Shareholders' Equity
Number of common shares held in Company			2,560,955
Number of shares issued during the period under conversion rights		2,560,955
Number of votes per share		3.5 votes per share
Executive Officers | Class D Common Stock
Shareholders' Equity
Percentage of member's deficit and accumulated loss		46.80%
Current and Former Employees
Shareholders' Equity
Percentage of combined voting power			3.60%
Current and Former Employees | Class A Common Stock
Shareholders' Equity
Number of common shares held in Company			306,545
Current and Former Employees | Class D Common Stock
Shareholders' Equity
Number of common shares held in Company			1,843,677
Current and Former Management and Employees | Class A Common Stock
Shareholders' Equity
Number of common shares issued upon conversion of outstanding unit appreciation awards		554,299
Current and Former Management and Employees | Common Class A, Subject to Vesting
Shareholders' Equity
Number of common shares held in Company		63,452
Current and Former Management and Employees | Common Class A, Vested
Shareholders' Equity
Number of common shares held in Company		490,847
MDP
Shareholders' Equity
Percentage of combined voting power			38.40%
MDP | Class A Common Stock
Shareholders' Equity
Number of shares issued in exchange of equity interests		652,500
Number of common shares held in Company			652,500
MDP | Class C Common Stock
Shareholders' Equity
Percentage of member's deficit and accumulated loss		46.80%
MDP | Class D Common Stock
Shareholders' Equity
Number of common shares held in Company			22,461,478
Number of shares issued during the period under conversion rights		24,305,155
Number of votes per share		One vote per share
MDP | Current and Former Employees | Class D Common Stock
Shareholders' Equity
Number of votes per share		One vote per share
Blueapple
Shareholders' Equity
Percentage of member's deficit and accumulated loss		53.20%
Blueapple | Class B Common Stock
Shareholders' Equity
Number of shares issued during the period under conversion rights		35,913,538
Percentage of combined voting power		15.90%	15.90%
EVO LLC | Executive Officers | Class D Units
Shareholders' Equity
Number of units held in LLC prior to reorganization						720,986
Number of LLC interests received in connection with the reclassification of units outstanding in EVO, LLC as a result of the reorganization		1,721,115
EVO LLC | Current and Former Employees | Class D Units
Shareholders' Equity
Number of units held in LLC prior to reorganization						385,542
Number of LLC interests received in connection with the reclassification of units outstanding in EVO, LLC as a result of the reorganization		951,548
EVO LLC | Current and Former Management and Employees | Class D Units
Shareholders' Equity
Number of units held in LLC prior to reorganization						1,106,528
EVO LLC | Blueapple | Maximum
Shareholders' Equity
Economic interest		3.00%

Shareholder's Equity - Prior to

Shareholder's Equity - Prior to Reorganization (Detail) - EVO LLC	May 24, 2018shares
Current and Former Management and Employees | Vested Unit Appreciation Awards
Shareholder's Equity
Number of awards owned	297,121
Current and Former Management and Employees | Class C Units
Shareholder's Equity
Number of units held in LLC prior to reorganization	374,559
Current and Former Management and Employees | Class D Units
Shareholder's Equity
Number of units held in LLC prior to reorganization	1,106,528
Current and Former Management and Employees | Class C and Class D
Shareholder's Equity
Economic interest in held in LLC prior to reorganization (as a percent)	6.90%
Blueapple | Class A Units
Shareholder's Equity
Number of units held in LLC prior to reorganization	6,374,245
Economic interest in held in LLC prior to reorganization (as a percent)	54.00%
MDP | Class B Units
Shareholder's Equity
Number of units held in LLC prior to reorganization	3,506,087
Economic interest in held in LLC prior to reorganization (as a percent)	29.70%
Blueapple and MDP | Current and Former Management and Employees | Class E Units
Shareholder's Equity
Number of units held in LLC prior to reorganization	1,011,931
Economic interest in held in LLC prior to reorganization (as a percent)	8.60%

Shareholder's Equity - Organiza

Shareholder's Equity - Organizational structure following our IPO (Detail) - shares	Jun. 30, 2018	May 25, 2018
Executive Officers
Shareholders' Equity
Percentage of combined voting power	15.20%
Current and Former Employees
Shareholders' Equity
Percentage of combined voting power	3.60%
EVO LLC
Shareholders' Equity
Number of units held	17,355,899
Ownership interest (as a percent)	21.70%
Class A Common Stock | Investors
Shareholders' Equity
Percentage ownership of common stock in Company	92.80%
Number of common shares held in Company	16,100,000
Class A Common Stock | Executive Officers
Shareholders' Equity
Percentage ownership of common stock in Company	0.90%
Number of common shares held in Company	134,707
Class A Common Stock | Current and Former Employees
Shareholders' Equity
Percentage ownership of common stock in Company	2.00%
Number of common shares held in Company	306,545
Class B Common Stock | Investors
Shareholders' Equity
Percentage of combined voting power	26.80%
Class C Common Stock | Executive Officers
Shareholders' Equity
Percentage ownership of common stock in Company	100.00%
Number of common shares held in Company	2,560,955
Class D Common Stock | Current and Former Employees
Shareholders' Equity
Percentage ownership of common stock in Company	7.60%
Number of common shares held in Company	1,843,677
Blueapple | Class B Common Stock
Shareholders' Equity
Percentage of combined voting power	15.90%	15.90%
MDP
Shareholders' Equity
Percentage of combined voting power	38.40%
MDP | Class A Common Stock
Shareholders' Equity
Percentage ownership of common stock in Company	3.80%
Number of common shares held in Company	652,500
MDP | Class D Common Stock
Shareholders' Equity
Percentage ownership of common stock in Company	92.40%
Number of common shares held in Company	22,461,478

Shareholder's Equity - Use of P

Shareholder's Equity - Use of Proceeds (Detail) - USD ($) $ in Thousands	May 25, 2018	Jun. 30, 2018	Jun. 30, 2018	Jun. 30, 2017
Shareholders' Equity
Repayment of debt			$ 623,732	$ 413,553
Remaining net proceeds used for working capital and general corporate purposes		$ 600
Sterling Payment Technologies, LLC
Shareholders' Equity
Payment of deferred purchase price		52,600
Term loan | Second lien senior secured credit facility
Shareholders' Equity
Repayment of debt	$ 178,200	178,200
IPO
Shareholders' Equity
Net proceeds from issuance of common stock		231,500
Other offering costs		$ 10,300

Stock Compensation Plans and 96

Stock Compensation Plans and Share-Based Compensation Awards - Share based compensation expenses (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Stock Compensation Plans and Share-Based Compensation Awards
Share-based compensation expense	$ 52,134	$ 0	$ 52,134	$ 0
Income tax benefit	$ 3,846		$ 3,846
2018 Plan | Class A Common Stock
Stock Compensation Plans and Share-Based Compensation Awards
Shares reserved for issuance	7,792,162		7,792,162

Stock Compensation Plans and 97

Stock Compensation Plans and Share-Based Compensation Awards - Other (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Stock Compensation Plans and Share-Based Compensation Awards
Total fair value of share based awards vested			$ 52,100	$ 0
Share-based compensation expense	$ 52,134	$ 0	52,134	$ 0
Unrecognized compensation expenses	$ 22,400		$ 22,400
Weighted average period not yet recognized (in years)			3 years 9 months 18 days

Stock Compensation Plans and 98

Stock Compensation Plans and Share-Based Compensation Awards - Awards,UAR,RSU,Stock Options (Detail) $ / shares in Units, $ in Thousands	May 25, 2018EmployeeItem$ / sharesshares	May 22, 2018USD ($)$ / sharesshares	Jun. 30, 2018USD ($)shares	Jun. 30, 2018USD ($)shares	Jun. 30, 2017USD ($)	May 24, 2018USD ($)	Jun. 30, 2018USD ($)$ / sharesshares	Jun. 30, 2017USD ($)
Stock Compensation Plans and Share-Based Compensation Awards
Share-based compensation expense | $				$ 52,134	$ 0		$ 52,134	$ 0
Vested (in shares)		543,323
Awards surrendered for tax obligations (in shares)		52,476
Unrecognized compensation expenses | $			$ 22,400	22,400			$ 22,400
Class D awards
Stock Compensation Plans and Share-Based Compensation Awards
Granted fair value (in dollars per share) | $ / shares							$ 16
Fair value (in dollars per share) | $ / shares	$ 16
Share-based compensation expense | $				$ 42,800		$ 0
Vested (in shares)				2,672,666
Number of employees or former employees who held awards | Employee	15
UAR awards
Stock Compensation Plans and Share-Based Compensation Awards
Granted fair value (in dollars per share) | $ / shares							$ 16
Fair value (in dollars per share) | $ / shares	$ 16
Share-based compensation expense | $				$ 8,700		$ 0
Vested (in shares)			3,203
Number of employees or former employees who held awards | Item	35
Awards surrendered for tax obligations (in shares)			451
Unrecognized compensation expenses | $			$ 900	$ 900			$ 900
Outstanding unvested awards (in shares)	63,452		60,249	60,249			60,249
Restricted stock units
Stock Compensation Plans and Share-Based Compensation Awards
Granted fair value (in dollars per share) | $ / shares		$ 16					$ 16
Share-based compensation expense | $		$ 200
Vested (in shares)				0			0
Unrecognized compensation expenses | $			$ 7,800	$ 7,800			$ 7,800
Outstanding unvested awards (in shares)			503,795	503,795			503,795
Granted (in shares)		503,795
Vesting period							4 years
Stock option
Stock Compensation Plans and Share-Based Compensation Awards
Share-based compensation expense | $		$ 400		$ 13,700
Vesting period				4 years
Options Granted (in shares)		2,115,625
Options granted fair value (in dollars per option) | $ / shares		$ 6.68
Expiration period				10 years

Stock Compensation Plans and 99

Stock Compensation Plans and Share-Based Compensation Awards - Fair Value Assumptions (Detail) - Stock option	6 Months Ended
	Jun. 30, 2018$ / shares
Assumptions used in estimating grant date fair values
Expected life (in years)	7 years
Weighted average risk free interest rate (as a percent)	3.02%
Expected volatility (as a percent)	33.99%
Expected dividend yield (as a percent)	0.00%
Weighted average fair value at grant date	$ 6.68