Signify Health (SGFY) 10-Q 4 Aug 22 2022 Q2 Quarterly report Financial data

Cover Page

Cover Page - shares	6 Months Ended
	Jun. 30, 2022	Jul. 31, 2022
Document Information [Line Items]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Jun. 30, 2022
Document Transition Report	false
Entity File Number	001-40028
Entity Registrant Name	Signify Health, Inc.
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	85-3481223
Entity Address, Address Line One	800 Connecticut Avenue
Entity Address, City or Town	Norwalk
Entity Address, State or Province	CT
Entity Address, Postal Zip Code	06854
City Area Code	203
Local Phone Number	541-4600
Title of 12(b) Security	Class A common stock, par value $0.01 per Share
Trading Symbol	SGFY
Security Exchange Name	NYSE
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Shell Company	false
Entity Central Index Key	0001828182
Amendment Flag	false
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2022
Current Fiscal Year End Date	--12-31
Class A Common Stock
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		176,809,527
Class B Common Stock
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		57,631,046

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($) $ in Millions	Jun. 30, 2022	Dec. 31, 2021
Current assets
Cash and cash equivalents	$ 439.4	$ 678.5
Accounts receivable, net	217.9	217.2
Contract assets	172.6	84.3
Restricted cash	2.3	5.7
Prepaid expenses and other current assets	18.2	14.9
Total current assets	850.4	1,000.6
Property and equipment, net	23.4	23.7
Goodwill	369.7	597.1
Intangible assets, net	436.6	455.3
Operating lease right-of-use assets	24.8	0
Deferred tax assets	52.7	38.8
Other assets	10.4	11.7
Total assets	1,768	2,127.2
Current liabilities
Accounts payable and accrued expenses	86	136.7
Contract liabilities	52.5	32.9
Current maturities of long-term debt	3.5	3.5
Current tax receivable agreement liability	5	0
Other current liabilities	15.6	10
Total current liabilities	162.6	183.1
Long-term debt	334	334.9
Contingent consideration	35.4	0
Customer EAR liability	63.6	48.6
Tax receivable agreement liability	51.4	56.3
Deferred tax liabilities	20.5	0
Noncurrent operating lease liabilities	28.4	0
Other noncurrent liabilities	1.1	11.4
Total liabilities	697	634.3
Commitments and Contingencies (Note 19)
Additional paid-in capital	1,165.9	1,101.3
(Accumulated deficit) Retained earnings	(362.1)	19.7
Contingently redeemable noncontrolling interest	264.8	369.6
Total stockholders' equity	1,071	1,492.9
Total liabilities and stockholders' equity	1,768	2,127.2
Class A Common Stock
Current liabilities
Common stock	1.8	1.7
Class B Common Stock
Current liabilities
Common stock	$ 0.6	$ 0.6

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares	Jun. 30, 2022	Dec. 31, 2021
Class A Common Stock
Common stock par value (in dollars per share)	$ 0.01	$ 0.01
Common stock issued (in shares)	176,606,816	170,987,365
Common stock outstanding (in shares)	176,606,816	170,987,365
Class B Common Stock
Common stock par value (in dollars per share)	$ 0.01	$ 0.01
Common stock issued (in shares)	57,568,959	56,838,744
Common stock outstanding (in shares)	57,568,959	56,838,744

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Income Statement [Abstract]
Revenue	$ 246.2	$ 212.8	$ 462.7	$ 392.8
Operating expenses
Service expense (exclusive of depreciation and amortization shown below)	127.7	104.1	242.2	202.6
Selling, general and administrative expense (exclusive of depreciation and amortization, shown below)	84.4	64.9	154.7	122.2
Transaction-related expenses	1.7	1	4.9	6.6
Loss on impairment	519.9	0	519.9	0
Depreciation and amortization	20.1	17.3	38.1	34
Total operating expenses	753.8	187.3	959.8	365.4
(Loss) income from operations	(507.6)	25.5	(497.1)	27.4
Interest expense	4.6	6.5	8.6	13.3
Loss on extinguishment of debt	0	5	0	5
Other (income) expense	(27.4)	14.3	1.4	71
Other (income) expense, net	(22.8)	25.8	10	89.3
Loss before income taxes	(484.8)	(0.3)	(507.1)	(61.9)
Income tax expense (benefit)	5.2	(0.2)	(0.8)	(10.1)
Net loss	(490)	(0.1)	(506.3)	$ (51.8)
Net loss attributable to noncontrolling interest	(119.5)	(0.1)	(124.9)
Net income (loss) attributable to parent	$ (370.5)	$ 0	$ (381.4)
Loss per share of Class A common stock
Basic (in dollars per share)	$ (2.10)	$ 0	$ (2.19)	$ (0.14)
Diluted (in dollars per share)	$ (2.10)	$ 0	$ (2.19)	$ (0.14)
Weighted average shares of Class A common stock outstanding
Basic (in shares)	176,350,100	168,003,727	174,565,795	167,145,986
Diluted (in shares)	176,350,100	168,003,727	174,565,795	167,145,986

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Changes in Stockholders' Equity - USD ($) $ in Millions	Total	Cumulative Effect, Period of Adoption, Adjustment	Class A Common Stock	Class B Common Stock	Members' Equity	Common Stock Class A Common Stock	Common Stock Class B Common Stock	Additional paid-in capital	Non-controlling interest	Retained earnings (Accumulated deficit)	Retained earnings (Accumulated deficit) Cumulative Effect, Period of Adoption, Adjustment
Increase (Decrease) in Members' Equity [Roll Forward]
Net loss prior to Reorganization Transactions	$ (0.1)								$ (0.1)
Ending balance at Jun. 30, 2021					$ 0
Beginning balance (in shares) at Mar. 31, 2021						167,967,856	57,622,302
Beginning balance at Mar. 31, 2021	1,431					$ 1.7	$ 0.6	$ 1,082.3	369.6	$ (23.2)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Equity-based compensation (in shares)							288,920
Equity-based compensation	3.3							1.8	1.5
Proceeds from exercises of stock options (in shares)						55,299
Proceeds from exercises of stock options	0.1							0.1
Tax payments on behalf of non-controlling interest	(10.4)								(10.4)
Net loss	(0.1)								(0.1)
Ending balance (in shares) at Jun. 30, 2021						168,023,155	57,911,222
Ending balance at Jun. 30, 2021	1,423.9					$ 1.7	$ 0.6	1,084.2	360.6	(23.2)
Increase (Decrease) in Members' Equity [Roll Forward]
Net loss prior to Reorganization Transactions	(506.3)								(124.9)	(381.4)
Beginning balance (in shares) at Dec. 31, 2021			170,987,365	56,838,744		170,987,365	56,838,744
Beginning balance at Dec. 31, 2021	1,492.9	$ (0.4)				$ 1.7	$ 0.6	1,101.3	369.6	19.7	$ (0.4)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Equity-based compensation (in shares)							774,051
Equity-based compensation	21.7							8.7	13
Vesting of restricted stock units (in shares)						83,771
Vesting of restricted stock units	(0.1)							(0.1)
Proceeds from exercises of stock options (in shares)						586,397
Proceeds from exercises of stock options	2.3							1.7	0.6
Issuance of Class A common stock under stock purchase plan (in shares)						143,313
Issuance of Class A common stock under stock purchase plan	1.7							1.3	0.4
Tax payments on behalf of non-controlling interest	(0.8)								(0.8)
Exchange of LLC units (in shares)						43,836	(43,836)
Exchange of LLC units	0							0.3	(0.3)
Issuance of Class A common stock in connection with Caravan Health acquisition, net of tax (in shares)						4,762,134
Issuance of Class A common stock in connection with Caravan Health acquisition, net of tax	60					$ 0.1		52.7	7.2
Net loss	(506.3)								(124.9)	(381.4)
Ending balance (in shares) at Jun. 30, 2022			176,606,816	57,568,959		176,606,816	57,568,959
Ending balance at Jun. 30, 2022	1,071					$ 1.8	$ 0.6	1,165.9	264.8	(362.1)
Increase (Decrease) in Members' Equity [Roll Forward]
Net loss prior to Reorganization Transactions	(490)								(119.5)	(370.5)
Beginning balance (in shares) at Mar. 31, 2022						176,232,513	57,313,051
Beginning balance at Mar. 31, 2022	1,545.9					$ 1.8	$ 0.6	1,160	375.1	8.4
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Equity-based compensation (in shares)							281,668
Equity-based compensation	15.1							5.8	9.3
Vesting of restricted stock units (in shares)						26,120
Vesting of restricted stock units	(0.1)							(0.1)
Proceeds from exercises of stock options (in shares)						179,110
Proceeds from exercises of stock options	0.7							0.5	0.2
Issuance of Class A common stock under stock purchase plan (in shares)						143,313
Issuance of Class A common stock under stock purchase plan	1.7							1.3	0.4
Tax payments on behalf of non-controlling interest	(0.5)								(0.5)
Exchange of LLC units (in shares)						25,760	(25,760)
Exchange of LLC units	0							0.2	(0.2)
Issuance of Class A common stock in connection with Caravan Health acquisition, net of tax	(1.8)							(1.8)
Net loss	(490)								(119.5)	(370.5)
Ending balance (in shares) at Jun. 30, 2022			176,606,816	57,568,959		176,606,816	57,568,959
Ending balance at Jun. 30, 2022	$ 1,071					$ 1.8	$ 0.6	$ 1,165.9	$ 264.8	$ (362.1)

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows - USD ($) $ in Millions	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Operating activities
Net loss	$ (506.3)	$ (51.8)
Adjustments to reconcile net loss to net cash (used in) provided by operating activities:
Depreciation and amortization	38.1	34
Asset impairment	519.9	0
Equity-based compensation	21.7	5.8
Customer equity appreciation rights	13	9.8
Remeasurement of customer equity appreciation rights	2	71.3
Amortization of deferred financing fees	1.1	1.4
Amortization of right-of-use assets	3.5	0
Loss on extinguishment of debt	0	5
Remeasurement of contingent consideration	4.9	2.2
Payment of contingent consideration	0	(1.9)
Deferred income taxes	(15.7)	(14.3)
Changes in operating assets and liabilities:
Accounts receivable	0.9	54
Prepaid expenses and other current assets	(1.3)	(2.7)
Contract assets	(79.2)	(30.4)
Other assets	1.3	(0.6)
Accounts payable and accrued expenses	(51.8)	(25.7)
Contract liabilities	19.6	13.3
Other current liabilities	(3.4)	(1.8)
Noncurrent operating lease liabilities	(3.8)	0
Other noncurrent liabilities	0	(1.6)
Net cash (used in) provided by operating activities	(35.5)	66
Investing activities
Capital expenditures - property and equipment	(3.8)	(1.9)
Capital expenditures - internal-use software development	(14.3)	(11.6)
Purchase of long-term investment	(0.3)	0
Business combinations, net of cash acquired	(189.6)	(0.4)
Net cash used in investing activities	(208)	(13.9)
Financing activities
Repayment of long-term debt	(1.8)	(412.5)
Proceeds from issuance of long-term debt	0	350
Repayments of borrowings under financing agreement	(0.3)	(0.3)
Payment of contingent consideration	0	(13.1)
Payment of debt issuance costs	0	(9.2)
Distributions to/on behalf of non-controlling interest members	(0.8)	(10.4)
Proceeds from IPO, net	0	604.8
Refunds (payments) of taxes on behalf of New Remedy Corp	0	0.1
Proceeds related to the issuance of common stock under stock plans	3.9	0.5
Net cash provided by financing activities	1	509.9
(Decrease) increase in cash, cash equivalents and restricted cash	(242.5)	562
Cash, cash equivalents and restricted cash - beginning of period	684.2	77
Cash, cash equivalents and restricted cash - end of period	441.7	639
Supplemental disclosures of cash flow information
Cash paid for interest	7.3	12.6
Cash payments, net of refunds, for taxes	15.7	3.7
Noncash transactions
Capital expenditures not yet paid	2.6	0.8
Assumption of liabilities from New Remedy Corp	0	26
Issuance of common stock related to acquisition	60	0
Items arising from LLC interest ownership exchanges:
Establishment of liabilities under tax receivable agreement	$ (0.1)	$ 0

Nature of Operations

Nature of Operations	6 Months Ended
	Jun. 30, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Nature of Operations	Nature of Operations Signify Health, Inc. (referred to herein as “we”, “our”, “us”, “Signify Health” or the “Company”) was incorporated in the state of Delaware on October 1, 2020 and was formed for the purpose of completing an initial public offering (“IPO”) of its common stock and related reorganization transactions as described below. As a result of the reorganization transactions in February 2021, we control, and therefore consolidate the operations, of Cure TopCo, LLC (“Cure TopCo”) and its direct and indirect subsidiaries. Cure TopCo is a Delaware limited liability company formed on November 3, 2017. Cure TopCo has adopted a holding company structure and is the indirect parent company of Signify Health, LLC (“Signify”), a Delaware limited liability company. Signify was formed on November 3, 2017. Operations are performed through our wholly-owned subsidiaries. We are a healthcare platform that leverages advanced analytics, proprietary technology and datasets, and nationwide healthcare provider networks to create and power value-based payment programs. Our customers include health plans, governments, employers, health systems and physician groups. To date, we have operated in two segments of the value-based healthcare payment industry: in-home health evaluations (“IHE”), or the Home & Community Services segment, and payment models based on individual episodes of care, or the Episodes of Care Services segment. IHEs are health evaluations performed by a clinician in the home to support payors’ participation in Medicare Advantage and other government-run managed care plans. Payment models based on individual episodes of care organize or bundle payments for all, or a substantial portion of, services received by a patient in connection with an episode of care, such as a surgical procedure, particular condition or other reason for a hospital stay. Our solutions support value-based payment programs by aligning financial incentives around outcomes, providing tools to health plans and healthcare organizations designed to assess and manage risk and identify actionable opportunities for improved patient outcomes, care coordination and cost-savings. Through our platform, we coordinate what we believe is a holistic suite of clinical, social, and behavioral services to address an individual’s healthcare needs and prevent adverse events that drive excess cost, all while shifting services towards the home. On March 1, 2022, we acquired Caravan Health, Inc. (“Caravan Health”), see Note 4 Business Combinations. With this combination, we now provide a broader range of value-based and shared savings models from advanced primary care to specialty care bundles to total cost of care programs. Caravan Health has allowed us to expand our total cost of care enablement services. Total cost of care enablement services include multiple services around the management of total cost of care payment models, such as Accountable Care Organizations (“ACOs”), where our clients take responsibility for the cost of a patient’s healthcare over the course of a year. These services include, but are not limited to, population health software, analytics, practice improvement, compliance, marketing, governance, surveys and licensing. The overall objective of the services provided is to help the customer receive shared savings. On July 7, 2022, we announced our plans to exit our Episodes of Care Services business, as described in Note 24 Subsequent Events. Initial Public Offering On February 16, 2021, we closed an initial public offering (“IPO”) of 27,025,000 shares of our Class A common stock at a public offering price of $24 per share, which included 3,525,000 shares issued pursuant to the full exercise of the underwriters’ over-allotment option. We received gross proceeds of $648.6 million, which resulted in net cash proceeds of $609.7 million after deducting underwriting discounts and commissions of $38.9 million and before fees and expenses incurred in connection with the IPO and paid for by Cure TopCo. We used the proceeds to purchase newly-issued membership interests from Cure TopCo at a price per interest equal to the IPO price of our Class A common stock, net of the underwriting discount and commissions. Reorganization Transactions In connection with the IPO, Signify Health and Cure TopCo completed a series of transactions (“Reorganization Transactions”), the effects of which included, among other things, Signify Health becoming the controlling shareholder of Cure TopCo. As of June 30, 2022, we owned approximately 75.4% of the economic interest in Cure TopCo. The non-controlling interest, consisting of certain pre-IPO members who retained their equity ownership in Cure TopCo subsequent to the Reorganization Transactions, owned the remaining 24.6% economic interest in Cure TopCo.

Significant Accounting Policies

Significant Accounting Policies	6 Months Ended
	Jun. 30, 2022
Accounting Policies [Abstract]
Significant Accounting Policies	Significant Accounting Policies Basis of Presentation These Condensed Consolidated Financial Statements are unaudited and have been prepared by us in accordance with accounting principles generally accepted in the United States of America (“GAAP”) and following the rules and regulations of the Securities and Exchange Commission (the “SEC”). The financial statements included in this report should be read in conjunction with the Company’s audited financial statements included in our Annual Report on Form 10-K for the year ended December 31, 2021. In our opinion, they reflect all adjustments, including normal recurring items, that are necessary to present fairly the results of interim periods. Certain information and footnote disclosures normally included in annual financial statements prepared in accordance with GAAP have been condensed or omitted as permitted by such rules and regulations; however, we believe that the disclosures are adequate to make the information presented not misleading. Operating results for the periods presented herein are not necessarily indicative of the results that may be expected for future interim periods or the entire fiscal year. Our quarterly results of operations, including our revenue, income from operations, net loss and cash flows, have varied and may vary significantly in the future, and period-to-period comparisons of our results of operations may not be meaningful. Accordingly, our interim results should not be relied upon as an indication of future performance. For the periods subsequent to the Reorganization Transactions effective February 12, 2021, the Condensed Consolidated Financial Statements represent Signify Health and our consolidated subsidiaries, including Cure TopCo. For the periods prior to the Reorganization Transactions, the condensed consolidated financial statements represent Cure TopCo and its consolidated subsidiaries, see Note 1 Nature of Operations . Signify Health was formed for the purpose of the IPO, which was effective in February 2021 and had no activities of its own prior to such date. We are a holding company and our sole material asset is a controlling ownership interest in Cure TopCo. The Condensed Consolidated Financial Statements include the accounts and financial statements of our wholly-owned subsidiaries and variable interest entities (“VIE”s) where we are the primary beneficiary. See Note 5 Variable Interest Entities. Results of operations of VIEs are included from the dates we became the primary beneficiary. All intercompany balances and transactions have been eliminated in consolidation. We have two operating segments, Home & Community Services and Episodes of Care Services as described in Note 1 Nature of Operations . On July 7, 2022, we announced our plans to exit our Episodes of Care business, as described in Note 24. Subsequent Events. Use of Estimates The accompanying Condensed Consolidated Financial Statements have been prepared in conformity with GAAP, which requires management to make estimates and assumptions affecting the reported amounts in our Condensed Consolidated Financial Statements and accompanying notes. These estimates are based on information available as of the date of the Condensed Consolidated Financial Statements; therefore, actual results could differ from those estimates. The significant estimates underlying our Condensed Consolidated Financial Statements include revenue recognition; allowance for doubtful accounts; recoverability of long-lived assets, intangible assets and goodwill; loss contingencies; accounting for business combinations, including amounts assigned to definite and indefinite lived intangible assets and contingent consideration; customer equity appreciation rights; and equity-based compensation. As of June 30, 2022, the COVID-19 pandemic continues to evolve and impact our Episodes of Care Services segment due to the passage of time between episode initiation and the performance and subsequent recognition of revenue for our services; s ee Note 3 The COVID-19 Pandemic . As a result, many of our estimates and assumptions have required increased judgment and carry a higher degree of variability and volatility. As events continue to evolve and additional information becomes available, our estimates may change materially in the future. See Note 6 Revenue Recognition for changes in estimates related to revenue recognition for the BPCI-A program in the second quarter of 2022. Comprehensive Income (Loss) We have not identified any incremental items that would be considered a component of comprehensive income (loss) and accordingly a statement of comprehensive income (loss) is not reflected in the Condensed Consolidated Financial Statements because net loss and comprehensive loss are the same. Restricted Cash Under our Master Agreement with the Centers for Medicare and Medicaid Services (“CMS”), we were required to place certain funds in escrow for the benefit of CMS. These amounts, known as a Secondary Repayment Source (“SRS”), were primarily based on the size of our participation in the legacy CMS Bundled Payments for Care Improvement (“BPCI”) program, the predecessor program of the Bundled Payments for Care Improvement - Advanced initiative (“BPCI-A”). These funds were available to CMS as a supplemental payment source if we failed to pay amounts owed to CMS. Under the agreement, the funds are returned to us 18 months after the conclusion of the effective period of the CMS Master Agreement, or when all financial obligations to CMS are fulfilled. As of December 31, 2021, there was $0.5 million in the SRS account included in restricted cash on the Condensed Consolidated Balance Sheets related to BPCI-A, all of which was released in the first quarter of 2022. We also withhold a portion of shared savings to customers in a “holding pool” to cover any potential subsequent negative adjustments through CMS’s subsequent reconciliation true-up process. These funds are distributed to customers following the final true-up if there is no negative adjustment. These amounts represent consideration payable to the customer and therefore have reduced revenue in the period earned. The funds have been received by us from CMS and are held in a separate cash account, included as restricted cash on the Condensed Consolidated Balance Sheets. Since the funds are payable to the customer at the point the final CMS true-up is made or a negative adjustment is due to us, the amounts are also included in accounts payable and accrued expenses on the Condensed Consolidated Balance Sheets. As of June 30, 2022 and December 31, 2021, there was $1.8 million and $5.2 million of restricted cash in the holding pool, respectively. In addition, as of June 30, 2022 we held $0.5 million in a separate cash account, included as restricted cash on the Condensed Consolidated Balance Sheets, in relation to an ACO owned by our subsidiary Caravan Health. This ACO is part of a risk model under the CMS Medicare Shared Savings Program (“MSSP”) where it shares in both the savings and losses. The ACO has a master letter of credit with CMS as the recipient where the letter of credit is used as protection against unpaid losses, should the ACO fail to remit payment in the event that losses occur. The letter of credit is collateralized by the ACO members, by either cash remitted or subordinated letters of credit. This restricted cash will only be used if an ACO member fails to remit payment in connection with a subordinated letter of credit. The following table reconciles cash, cash equivalents, and restricted cash per the Condensed Consolidated Statements of Cash Flows to the Condensed Consolidated Balance Sheets: June 30, 2022 December 31, 2021 (in millions) Cash and cash equivalents $ 439.4 $ 678.5 Restricted cash 2.3 5.7 Total cash, cash equivalents, and restricted cash $ 441.7 $ 684.2 Accounts Receivable Accounts receivable primarily consist of amounts due from customers and CMS and are stated at their net realizable value. Management evaluates all accounts periodically and an allowance is established based on the latest information available to management. Management considers historical realization data, accounts receivable aging trends and other operational trends to estimate the collectability of receivables. After all reasonable attempts to collect a receivable have been exhausted, the receivable is written off against the allowance for doubtful accounts. As of June 30, 2022 and December 31, 2021, we had an allowance for doubtful accounts of $10.1 million and $7.9 million, respectively. Advertising and Marketing Costs Advertising and marketing costs are included in selling, general and administrative expenses (“SG&A”) and are expensed as incurred. Advertising and marketing costs totaled $0.2 million and $0.2 million for the three months ended June 30, 2022 and 2021, respectively, and $0.4 million and $0.6 million for the six months ended June 30, 2022 and 2021, respectively. Accounting for Leases We lease various property and equipment, with the majority of our leases consisting of real estate leases. Effective January 1, 2022, we adopted ASC Topic 842 Leases (“ASC 842”). Under ASC 842, a lease is a contract, or part of a contract, that conveys the right to control the use of identified property, plant or equipment for a period of time in exchange for consideration. Our contracts determined to be or contain a lease include explicitly or implicitly identified assets where we have the right to substantially all of the economic benefits of the assets and we have the ability to direct how and for what purpose the assets are used during the lease term. Leases are classified as either operating or financing. All of our leases meet the criteria to be classified as operating leases. For operating leases, we recognize a lease liability equal to the present value of the remaining lease payments, and a right of use asset equal to the lease liability, subject to certain adjustments, such as prepaid rents, initial direct costs and lease incentives received from the lessor. We use the incremental borrowing rate to determine the present value of the lease payments. The incremental borrowing rate is the rate of interest that we would have to borrow on a collateralized basis over a similar term for an amount equal to the lease payments in a similar economic environment. Certain of our leases include variable lease costs to reimburse the lessor for real estate tax and insurance expenses and certain non-lease components that transfer a distinct service to us, such as common area maintenance services. We have elected not to separate the accounting for lease components and non-lease components for all leased assets. We sublease portions of our office space where we do not use the entire space for our operations. Sublease income is recorded as a reduction of lease expense. Recent Accounting Pronouncements Recently Adopted In February 2016, the FASB issued ASU 2016-02, Leases (“ASC 842”) which requires lessees to recognize leases on the balance sheet by recording a right-of-use asset and lease liability. This guidance was effective for non-public entities for annual reporting period s beginning after December 15, 2021. We adopted this new guidance as of January 1, 2022 and applied the transition option, whereby prior comparative periods are not retrospectively presented in the consolidated financial statements. We elected the package of practical expedients not to reassess prior conclusions related to contracts containing leases, lease classification and initial direct costs and the lessee practical expedient to combine lease and non-lease components for all asset classes. We made a policy election to not recognize right-of-use assets and lease liabilities for short-term leases for all asset classes. See Note 8 Leases . In October 2021, the FASB issued ASU 2021-08, Business Combinations (Topic 805) Accounting for Contract Assets and Contract Liabilities from Contracts with Customers (“ASU 2021-08”) which requires that an entity (acquirer) recognize and measure contract assets and contract liabilities acquired in a business combination in accordance with Topic 606. ASU 2021-08 is effective for public entities for fiscal years beginning after December 15, 2022, including interim periods within those fiscal years, and should be applied prospectively to business combinations occurring on or after the effective date of the amendments. We elected to early adopt this new guidance for interim periods in 2022 beginning with the Caravan Health acquisition on March 1, 2022. We measured the acquired contract assets and liabilities in accordance with Topic 606. See Note 4 Business Combinations . In November 2021, the FASB issued ASU 2021-10, Government Assistance (Topic 832) Disclosures by Business Entities about Government Assistance (“ASU 2021-10”) which requires annual disclosures that increase the transparency of transactions with a government accounted for by applying a grant or contribution accounting model, including (1) the types of transactions, (2) the accounting for those transactions, and (3) the effect of those transactions on an entity’s financial statements. ASU 2021-10 was effective for all entities for fiscal years beginning after December 31, 2021. We adopted this new guidance as of January 1, 2022. There was no material impact on our condensed consolidated financial statements upon adoption. Pending Adoption We are an “emerging growth company” under the Jumpstart Our Business Startups Act (“JOBS Act”). Pursuant to the JOBS Act, an emerging growth company has the option to adopt new or revised accounting standards that may be issued by FASB or the SEC either (i) within the same periods as those otherwise applicable to non-emerging growth companies or (ii) within the same time periods as private companies. We intend to take advantage of the exemption for complying with new or revised accounting standards within the same time periods as private companies. The effective dates below are the effective dates we expect to adopt the new accounting pronouncements, which are those permitted for a company that is not an issuer. In June 2016, the FASB issued ASU 2016-13, Financial Instruments – Credit Losses (Topic 326) (“ASU 2016-13”) which introduced the current expected credit losses methodology for estimating allowances for credit losses. ASU 2016-13 applies to all financial instruments carried at amortized cost and off-balance-sheet credit exposures not accounted for as insurance, including loan commitments, standby letters of credit, and financial guarantees. The new accounting standard does not apply to trading assets, loans held for sale, financial assets for which the fair value option has been elected, or loans and receivables between entities under common control. ASU 2016-13 is effective for non-public entities for fiscal years beginning after December 15, 2022, including interim periods within those fiscal years. Early adoption is permitted. We are evaluating the impact of this new guidance on our condensed consolidated financial statements.

The COVID-19 Pandemic

The COVID-19 Pandemic	6 Months Ended
	Jun. 30, 2022
Unusual or Infrequent Items, or Both [Abstract]
The COVID-19 Pandemic	The COVID-19 Pandemic Our operations in our Home & Community Services segment were significantly affected by the COVID-19 pandemic early in 2020. However, as the COVID-19 pandemic has evolved, we have been able to pivot and flex the volume of virtual IHEs (“vIHEs”) if needed, in particular when there are spikes in COVID-19 case rates as new variants emerge, and as a result we have not experienced a material impact to our results of operation in our Home & Community Services segment as a result of the ongoing pandemic since the second quarter of 2020. Our Episodes of Care Services segment has experienced a prolonged negative impact related to the pandemic. At certain times during the pandemic, governmental authorities recommended, and in certain cases required, that elective, specialty and other procedures and appointments, including certain acute and post-acute care services, be suspended or canceled to avoid non-essential patient exposure to medical environments and potential infection with the COVID-19 virus. In the third quarter of 2020, CMS announced that all episodes with a COVID-19 diagnosis, irrespective of the impact on the outcome of the episode, would be excluded from reconciliations, and this exclusion has extended into 2022, resulting in a negative impact to our program size. Further, beginning with the reconciliation results received from CMS during the second quarter of 2021, we saw a negative impact on our savings rate, primarily related to the under-diagnosis of co-morbidities and the use of higher cost next site of care facilities, both of which drove costs higher and, in turn, lowered our savings rates. Due to the nature of the BPCI-A program, there is a significant lag between when the episodes are initiated and when CMS reconciles those services and we recognize revenue over a 13 month period encompassing both of those points in time. The specific impact of the lower volumes and higher costs on our program size and revenues has resulted in a decline in weighted average program size and savings rates since the COVID-19 pandemic began in 2020. Due to the passage of time between when we perform our services and the confirmation of results and subsequent cash settlement by CMS, COVID-19 and the aforementioned negative impacts have also negatively impacted our semiannual cash flows related to the BPCI-A program.

Business Combinations

Business Combinations	6 Months Ended
	Jun. 30, 2022
Business Combination and Asset Acquisition [Abstract]
Business Combinations	Business Combinations Caravan Health Acquisition On February 9, 2022, we entered into an Agreement and Plan of Merger (the “Merger Agreement”) with Caravan Health, pursuant to which we acquired Caravan Health on March 1, 2022. Caravan Health is a leader in assisting ACOs to excel in population health management and value-based payment programs. The initial purchase price was approximately $250.0 million, subject to certain customary adjustments, and included approximately $190.0 million in cash and approximately $60.0 million in our Class A common stock, comprised of 4,726,134 shares at $12.5993 per share, which represents the volume-weighted average price per share of our common stock for the five three In addition to the initial purchase price, the transaction included contingent additional payments of up to $50.0 million based on certain future performance criteria of Caravan Health, which if conditions are met, may be paid in the second half of 2023. The preliminary fair value of the contingent consideration as of the acquisition date was estimated to be approximately $30.5 million, which was estimated using a Black-Scholes option pricing model. We will remeasure the fair value of the contingent consideration at each reporting date until it is ultimately forfeited or settled. Changes in the estimated fair value compared to the initial estimated fair value at the acquisition date are included in SG&A expense on our Condensed Consolidated Statement of Operations. See Note 13 Fair Value Measurements. Therefore, the total purchase consideration of the transaction was determined to be $287.4 million, which consisted of cash consideration, stock consideration, and potential contingent consideration. We allocated the purchase price to the identifiable net assets acquired, based on the estimated fair values at the date of acquisition. The excess of the purchase price over the amount allocated to the identifiable assets and liabilities was recorded as goodwill. Goodwill represents the value of the acquired assembled workforce and specialized processes and procedures and operating synergies, none of which qualified as separate intangible assets. All of the goodwill was assigned to our Episodes of Care Services segment. None of the goodwill is expected to be deductible for tax purposes. We estimated the fair value of intangible assets acquired using estimates of future discounted cash flows to be generated by the business over the expected duration of those cash flows. We based the estimated cash flows on projections of future revenue, operating expenses, capital expenditures, working capital needs and tax rates. We estimated the duration of the cash flows based on the projected useful lives of the assets acquired. The discount rate was determined based on specific business risk, cost of capital and other factors. The purchase price allocation is preliminary, primarily due to final tax information being pending, and subject to change up to one year after the date of acquisition and could result in changes to the amounts recorded below. The preliminary allocation of the purchase price to the fair values of the assets acquired and liabilities assumed at the date of the acquisition was as follows: Cash $ 6.8 Restricted cash 0.5 Accounts receivable 1.6 Contract assets 9.1 Prepaid expenses and other current assets 1.7 Property and equipment 0.3 Intangible assets 93.9 Other assets 0.1 Total identifiable assets acquired 114.0 Accounts payable and accrued liabilities 2.9 Other current liabilities 0.6 Deferred tax liabilities 22.4 Total liabilities assumed 25.9 Net identifiable assets acquired 88.1 Goodwill 199.3 Total of assets acquired and liabilities assumed $ 287.4 The $93.9 million of acquired intangible assets consists of customer relationships of $69.8 million (10-year useful life), acquired technology of $23.4 million (5-year useful life) and a tradename of $0.7 million (3-year useful life). The acquisition was not material to our Condensed Consolidated Statements of Operations. Therefore, pro forma results of operations related to this acquisition have not been presented. The financial results of Caravan Health have been included in our Condensed Consolidated Financial Statements since the date of the acquisition.

Variable Interest Entities

Variable Interest Entities	6 Months Ended
	Jun. 30, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Variable Interest Entities	Variable Interest Entities We consolidate our affiliates when we are the primary beneficiary. The primary beneficiary of a VIE is the party that has both the decision-making authority to direct the activities that most significantly impact the VIE’s economic performance and the right to absorb losses or receive benefits that could potentially be significant to the VIE. Consolidated VIEs at June 30, 2022 and December 31, 2021 include seven physician practices that require an individual physician to legally own the equity interests as certain state laws and regulations prohibit non-physician owned business entities from practicing medicine or employing licensed healthcare providers. We have determined we are the primary beneficiary of these VIEs as we have the obligation to absorb the losses from and direct activities of these operations. As a result, these VIEs are consolidated and any non-controlling interest is not presented. Recourse of creditors to these VIEs is limited to the assets of the VIE entities, which totaled $31.9 million and $25.2 million at June 30, 2022 and December 31, 2021, respectively. The carrying amount and classification of the VIEs’ assets and liabilities included in the Condensed Consolidated Balance Sheets, net of intercompany amounts, are as follows: June 30, 2022 December 31, 2021 (in millions) ASSETS Current assets Cash and cash equivalents $ 6.7 $ 10.6 Accounts receivable, net 25.2 14.6 Total current assets 31.9 25.2 Total assets $ 31.9 $ 25.2 LIABILITIES AND EQUITY Current liabilities Accounts payable and accrued expenses $ — $ 3.4 Contract liabilities 0.6 — Total current liabilities 0.6 3.4 Total liabilities 0.6 3.4 Company capital 40.2 29.3 Accumulated deficit (8.9) (7.5) Total equity 31.3 21.8 Total liabilities and equity $ 31.9 $ 25.2 As of June 30, 2022, Caravan Health is the sole member of four ACOs, which we have determined are VIEs. CMS offers an MSSP to ACOs, where the goal of the program is to reward the AC O participants when specific quality metrics are met and expenditures are lowered. The MSSPs have different risk models where the ACOs can either share in both savings and losses or share in only the savings. The governance structure of the VIEs does not provide Caravan Health with the ultimate decision-making authority to direct the activities that most significantly impact the VIEs’ economic performance. Based on these ACOs’ operating agreements, the power to direct the VIEs’ operations is shared among the entities that make up the ACO Board of Directors, which is required to consist of at least 75% ACO participants (hospitals, clinics, etc.). As such, we have determined we are not the primary beneficiary of these VIEs, and therefore we do not consolidate the results of these entities. Caravan Health is ultimately liable for losses incurred by one out of the four ACOs owned by them. As of June 30, 2022, there was $0.5 million included in restricted cash on our Condensed Consolidated Balance Sheets which relates to this VIE. The ACO has a master letter of credit with CMS as the recipient where the letter of credit is used as protection against unpaid losses, should the ACO fail to remit payment in the event that losses occur. The letter of credit is collateralized by the ACO members, by either cash remitted or subordinated letters of credit. This restricted cash will only be used if an ACO member fails to remit payment in connection with a subordinated letter of credit. Two of the four VIEs are ACOs that are not part of an MSSP risk model where the losses are shared and the remaining VIE has a guarantor that has taken full responsibility of indebtedness of the ACO, and therefore, Caravan Health is not liable for its losses.

Revenue Recognition

Revenue Recognition	6 Months Ended
	Jun. 30, 2022
Revenue from Contract with Customer [Abstract]
Revenue Recognition	Revenue Recognition Disaggregation of Revenue We earn revenue from our two operating segments, Home & Community Services and Episodes of Care Services, under contracts that contain various fee structures. Through our Home & Community Services segment, we offer health evaluations performed either within the patient’s home, virtually or at a healthcare provider facility, primarily to Medicare Advantage health plans (and to some extent, Medicaid). Additionally, we offer certain diagnostic screening and other ancillary services, and through our Signify Community solution, we offer access to services to address healthcare concerns related to social determinants of health. Through our Episodes of Care Services segment, we primarily provide services designed to improve the quality and efficiency of healthcare delivery by developing and managing episodic payment programs in partnership with healthcare providers, primarily under the BPCI-A program with CMS. We also provide ACO services through our Caravan Health subsidiary, acquired in March 2022. Additionally, we provide certain complex care management services. All of our revenue is generated in the United States. In July 2022, we announced our plans to exit our Episodes of Care Services business, see Note 24 Subsequent Events. We are dependent on a concentrated number of payors and provider partners with whom we contract to provide our services, s ee Note 22 Concentrations . The following table summarizes disaggregated revenue from contracts with customers by source of revenue, which we believe best presents the nature, amount and timing of revenue. Three months ended June 30, Six months ended June 30, 2022 2021 2022 2021 (in millions) Evaluations $ 207.0 $ 173.2 $ 393.2 $ 323.5 Other 0.6 2.2 1.3 4.3 Home & Community Services Total Revenue 207.6 175.4 394.5 327.8 Episodes 19.8 35.3 43.9 60.7 Caravan Health 16.6 — 19.8 — Other 2.2 2.1 4.5 4.3 Episodes of Care Services Total Revenue 38.6 37.4 68.2 65.0 Consolidated Revenue Total $ 246.2 $ 212.8 $ 462.7 $ 392.8 Performance Obligations Episodes of Care Services There have been no material changes to our revenue recognition and estimates, other than as described below related to the semiannual BPCI-A reconciliation and the acquisition of Caravan Health. During the second quarter of 2022, we received a semiannual BPCI-A reconciliation from CMS. Within that reconciliation, CMS applied a negative retrospective price adjustment to the benchmark prices against which savings are measured for specific episodes under the BPCI-A program. Several BPCI-A participants, including us, disputed the price adjustment. Our dispute is based on price trend data independently collected that indicates a positive price adjustment should be applied and corresponds with inflation in the medical services industry. CMS subsequently recommended participants provide formal evidence of the pricing errors. We responded to the request in July 2022, and upon receipt of our submission, CMS deemed the reconciliation period to remain open. As a result of the open reconciliation period and our view that the information presented in the reconciliation was not accurate, we did not change our current revenue estimates and do not plan to update them until there is further resolution or clarity of this matter. As of June 30, 2022, we recorded $48.9 million, $24.8 million and $8.9 million in revenue related to performance periods beginning in April 2021, October 2021 and April 2022, respectively, that may be impacted in the event a negative price adjustment prevails. Changes in management’s estimates of prior period performance could result in the reversal of revenue and a further loss may be recorded. CMS has indicated it will respond to error notices in the third quarter of 2022. The determination that the semiannual reconciliation is not deemed final has delayed the recognition of accounts receivable for our Episodes of Care Services segment as of June 30, 2022. Estimated revenue amounts related to this reconciliation period continue to be included in contract assets on our Condensed Consolidated Balance Sheets. Historically, we received a final reconciliation in the second quarter of each year, thereby reducing the associated contract assets and recording accounts receivable for the amounts to be collected. Accordingly, the cash collections from the delayed reconciliation will also deviate from historical cash collection seasonality trends. Caravan Health enters into contracts with customers to provide multiple services around the management of the ACO model. These include, but are not limited to, population health software, analytics, practice improvement, compliance, marketing, governance, surveys and licensing. The overall objective of the services provided is to help the customer receive shared savings from CMS. Caravan Health enters into arrangements with customers wherein we receive a contracted percentage of each customer’s portion of shared savings if earned. We recognize shared savings revenue as performance obligations are satisfied over time, commensurate with the recurring ACO services provided to the customer over a 12-month calendar year period. The shared savings transaction price is variable, and therefore, we estimate an amount we expect to receive for each 12-month calendar year performance obligation period. In order to estimate this variable consideration, management initially uses estimates of historical performance of the ACOs. We consider inputs such as attributed patients, expenditures, benchmarks and inflation factors. We adjust our estimates at the end of each reporting period to the extent new information indicates a change is needed. We apply a constraint to the variable consideration estimate in circumstances where we believe the data received is incomplete or inconsistent, so as not to have the estimates result in a significant revenue reversal in future periods. Although our estimates are based on the information available to us at each reporting date, new and material information may cause actual revenue earned to differ from the estimates recorded each period. These include, among others, Hierarchical Conditional Category (“HCC”) coding information, quarterly reports from CMS, unexpected changes in attributed patients and other limitations of the program beyond our control. We receive final reconciliations from CMS and collect the cash related to shared savings earned annually in the third or fourth quarter of each year for the preceding calendar year. The remaining sources of Caravan Health revenue in our Episodes of Care Services segment are recognized over time when, or as, the performance obligations are satisfied and are primarily based on a fixed fee or per member per month fee. Therefore, they do not require significant estimates and assumptions by management. Related Balance Sheet Accounts The following table provides information about accounts included on the Condensed Consolidated Balance Sheets. June 30, 2022 December 31, 2021 Episodes of Care Services Home & Community Services Total Episodes of Care Services Home & Community Services Total (in millions) Assets Accounts receivable, net (1) $ 38.5 $ 179.4 $ 217.9 $ 100.1 $ 117.1 $ 217.2 Contract assets (2) $ 164.9 $ 7.7 $ 172.6 $ 82.8 $ 1.5 $ 84.3 Liabilities Shared savings payable (3) $ 20.5 $ — $ 20.5 $ 63.4 $ — $ 63.4 Contract liabilities (4) $ 48.3 $ 4.2 $ 52.5 $ 27.8 $ 5.1 $ 32.9 Deferred revenue (5) $ 0.8 $ 0.2 $ 1.0 $ 0.1 $ 3.5 $ 3.6 (1) Accounts receivable, net for Episodes of Care Services included $1.3 million due from CMS as of June 30, 2022 primarily related to amounts not yet collected for the fifth reconciliation period of the BPCI-A program. As of December 31, 2021, accounts receivable, net for Episodes of Care Services included $56.2 million due from CMS primarily related to the fifth reconciliation period of the BPCI-A program. Accounts receivable, net for Home & Community Services included $13.8 million and $3.7 million in amounts not yet billed to customers, as of June 30, 2022 and December 31, 2021, respectively. The remaining amount of accounts receivable for both Episodes of Care Services and Home & Community Services represent amounts to be received from customers. Home & Community Services accounts receivable as of June 30, 2022 reflected strong IHE volume in the second quarter. (2) Contract assets primarily represent management’s estimate of amounts we expect to receive under the BPCI-A program related to the next two reconciliation periods. Due to the dispute of the most recent reconciliation, as of June 30, 2022, contract assets include amounts related to three reconciliation periods. As of June 30, 2022, contract assets covered episodes of care commencing in the period from April 2021 through June 2022. Estimates for program size and savings rate are based on information available as of the date of the financial statements. We record an estimate of revenue related to these performance obligations over the 13-month period starting in the period the related episodes of care commence and through the estimated receipt of the semiannual CMS reconciliation file. Any changes to these estimates based on new information will be recorded in the period such information is received. Total savings generated and revenue earned for the episodes of care in which a component of the contract asset recorded as of June 30, 2022 relates to, will be included in the next semiannual reconciliation received from CMS. Historically, a final reconciliation would have been received during the second quarter of 2022, and shared savings amounts included in the reconciliation would have decreased estimated amounts in contract assets. Due to our dispute with CMS regarding the price adjustment included in the most recent reconciliation, as of June 30, 2022, contract assets include estimated amounts related to three reconciliation periods . Contract assets for Episodes of Care Services segment also included $21.0 million related to estimated shared savings under the Caravan Health ACO services programs. Contract assets in the Home & Community Services segment of $7.7 million as of June 30, 2022 represent management’s estimate of amounts to be received from clients as a result of certain variable consideration discounts over extended contract term and service levels being achieved during the contractual period. (3) Total shared savings payable is included in accounts payable and accrued expenses on the Condensed Consolidated Balance Sheets. Shared savings payable for Episodes of Care Services included $23.9 million due to CMS as of December 31, 2021, all of which was settled with CMS in the first quarter of 2022. Shared savings payable included $18.7 million as of June 30, 2022 primarily related to the fifth reconciliation received in December 2021, which is expected to be paid to customers related to their portion of savings earned under the BPCI-A program. Additionally, there is $1.8 million included in shared savings payable at June 30, 2022, which represents amounts withheld from customers under the BPCI-A program based on contractual withholding percentages. This amount has been received by us from CMS and is held as restricted cash. We expect to remit these amounts to customers at the conclusion of the program, at which time both restricted cash and the liability will be reduced. (4) Contract liabilities in our Episodes of Care Services segment represent management’s estimate of savings amounts we expect to share with our customers based on contractual shared savings percentages related to the amounts we expect to be entitled to receive under the BPCI-A program for the next two reconciliation periods. Due to our dispute with CMS regarding the price adjustment included in the most recent reconciliation, as of June 30, 2022, contract liabilities include estimated amounts related to three reconciliation periods. As of June 30, 2022, contract liabilities of $48.3 million cover episodes of care commencing in the period from April 2021 through June 2022. These amounts offset the gross amount we expect to receive for the same period included in contract assets as of June 30, 2022. Contract liabilities in the Home & Community Services segment of $4.2 million as of June 30, 2022 represent management’s estimate of potential refund liabilities due to certain clients as a result of certain service levels not being achieved during the contractual periods. (5) Deferred revenue is included in other current liabilities on the Condensed Consolidated Balance Sheets and primarily relates to advance payments received from certain customers. The table below summarizes the activity recorded in the contract asset and liability accounts for the periods presented. Three months ended June 30, Six months ended June 30, Contract Assets 2022 2021 2022 2021 (in millions) (in millions) Balance at beginning of period $ 132.5 $ 61.3 $ 84.3 $ 27.8 Acquired in Caravan Health Acquisition — — 9.1 — Performance obligation completed, converted to accounts receivable — (27.4) — (27.4) Estimated revenue recognized related to performance obligations satisfied at a point-in-time 3.4 — 6.3 — Estimated revenue recognized related to performance obligations satisfied over time 36.7 24.3 72.9 57.8 Balance at end of period $ 172.6 $ 58.2 $ 172.6 $ 58.2 Three months ended June 30, Six months ended June 30, Contract Liabilities 2022 2021 2022 2021 (in millions) (in millions) Balance at beginning of period $ 44.0 $ 20.8 $ 32.9 $ 6.2 Performance obligation completed, converted to shared savings payable (0.2) (4.4) (0.2) (4.4) Payments made to customer (0.5) — (0.5) (0.6) Estimated amounts due to customer related to performance obligations satisfied at a point-in-time — 1.1 (0.3) 2.2 Estimated amounts due to customer related to performance obligations satisfied over time 9.2 2.0 20.6 16.1 Balance at end of period $ 52.5 $ 19.5 $ 52.5 $ 19.5 Three months ended June 30, Six months ended June 30, Deferred Revenue 2022 2021 2022 2021 (in millions) (in millions) Balance at beginning of period $ 2.6 $ 7.0 $ 3.6 $ 3.8 Acquired in Caravan Health Acquisition — — 0.5 — Payments received from customers 0.1 0.7 0.7 8.2 Revenue recognized upon completion of performance obligation (1.7) (3.3) (3.8) (7.6) Balance at end of period $ 1.0 $ 4.4 $ 1.0 $ 4.4 Three months ended June 30, Six months ended June 30, Shared Savings Payable 2022 2021 2022 2021 (in millions) (in millions) Balance at beginning of period $ 37.4 $ 74.4 $ 63.4 $ 80.8 Amounts paid to customer and/or CMS (16.9) (108.5) (84.7) (115.0) Amounts due to customer upon completion of performance obligation — 88.3 41.8 88.4 Balance at end of period $ 20.5 $ 54.2 $ 20.5 $ 54.2

Property and Equipment

Property and Equipment	6 Months Ended
	Jun. 30, 2022
Property, Plant and Equipment [Abstract]
Property and Equipment	Property and Equipment Property and equipment, net were as follows as of each of the dates presented: June 30, 2022 December 31, 2021 (in millions) Computer equipment $ 25.3 $ 22.0 Leasehold improvements 18.6 18.5 Furniture and fixtures 7.1 6.5 Software 2.4 2.5 Projects in progress 0.7 0.7 Property and equipment, gross 54.1 50.2 Less: Accumulated depreciation and amortization (30.7) (26.5) Property and equipment, net $ 23.4 $ 23.7 Depreciation and amortization expense for property and equipment, inclusive of amounts subsequently written off or disposed from accumulated depreciation, was $2.2 million and $2.1 million for the three months ended June 30, 2022 and 2021, respectively, and $4.4 million and $4.1 million for the six months ended June 30, 2022 and 2021, respectively. There was no impairment of property and equipment during the three or six months ended June 30, 2022 or 2021.

Leases

Leases	6 Months Ended
	Jun. 30, 2022
Leases [Abstract]
Leases	Leases New Lease Guidance Adoption and Practical Expedients We adopted ASC 842 as of January 1, 2022 using the optional transition method. Therefore, we did not restate comparative periods. Under this transition provision, we applied the legacy leases guidance, including its disclosure requirements, for the comparative periods presented. ASC 842 includes practical expedient and policy election choices. We have elected the practical expedient transition package available in ASC Topic 842 and, as a result, did not reassess the lease classification of existing contracts or leases or the initial direct costs associated with existing leases. We made an accounting policy election not to recognize right of use assets and lease liabilities for leases with a lease term of 12 months or less, including renewal options that are reasonably certain to be exercised, that also do not include an option to purchase the underlying asset that is reasonably certain of exercise. Instead, lease payments for these leases are recognized as lease expense on a straight-line basis over the lease term. We did not elect the hindsight practical expedient, and therefore we did not reassess our historical conclusions with regards to whether renewal option periods should be included in the terms of our leases. Upon adoption on January 1, 2022, we recognized right-of-use assets and lease liabilities for operating leases of $23.0 million and $35.6 million, respectively. The difference between the right-of-use asset and lease liability primarily represents the net book value of deferred rent and tenant improvement allowances recognized as of December 31, 2021, which was adjusted against the right-of-use asset upon adoption. In addition, there was $0.4 million recorded as a reduction of retained earnings upon adoption. This primarily related to an asset that we ceased using prior to the adoption of ASC 842 and do not have the intent and ability to sublease since the remaining lease term is less than one year. We recognized a lease liability equal to the present value of the remaining lease payments under the contract; however, we did not recognize a corresponding right-of-use asset. The previously recognized cease-use liability as of December 31, 2021 was recognized as a reduction to the carrying amount of the right-of-use asset. As the cease-use liability balance was less than the carrying amount of the right-of-use asset, the remaining portion of the right-of-use asset not offset by the cease-use liability was written off as an adjustment to retained earnings since the cease-use date of the asset occurred prior to adoption. The following is a summary of the impact of ASC 842 adoption on our Condensed Consolidated Balance Sheet: December 31, 2021 ASC 842 Adjustments January 1, 2022 (in millions) Assets Operating lease right-of-use assets $ — $ 23.0 $ 23.0 Liabilities Current portion of operating lease liabilities — 8.5 8.5 Operating lease liability, net of current portion — 27.1 27.1 Deferred rent and tenant improvement allowances 12.2 (12.2) — Retained Earnings 19.7 (0.4) 19.3 Right-of-use Assets and Lease Liabilities The following table presents our operating lease right-of-use assets and lease liabilities as of June 30, 2022. Current lease liabilities are included in other current liabilities on the Condensed Consolidated Balance Sheets. June 30, 2022 (in millions) Operating lease right-of-use assets $ 24.8 Current portion of operating lease liabilities 7.9 Non-current operating lease liabilities 28.4 Total Lease Liabilities $ 36.3 For the three and six months ended June 30, 2022, cash paid for amounts included in the measurement of operating lease liabilities was $2.6 million and $5.3 million, respectively. Our operating lease expense is recorded as a component of SG&A in our Condensed Consolidated Statements of Operations. The components of lease expense were as follows as of each of the dates presented: Three months ended June 30, 2022 Six months ended June 30, 2022 (in millions) Operating lease cost $ 2.1 $ 4.2 Variable lease cost 0.7 1.4 Sublease income (0.6) (1.3) Total Lease Cost (1) $ 2.2 $ 4.3 (1) Excludes short-term lease expense, which is not material The following table presents the weighted average remaining lease term and discount rate of our operating leases as of June 30, 2022: Weighted Average Lease Term (Years) 6.3 Weighted Average Discount Rate 4.7 % We enter into contracts to lease office space and equipment with terms that expire at various dates through 2032. The lease term at the lease commencement date is determined based on the non-cancellable period for which we have the right to use the underlying asset, together with any periods covered by an option to extend the lease if we are reasonably certain to exercise that option, periods covered by an option to terminate the lease if we are reasonably certain not to exercise that option, and periods covered by an option to extend (or not to terminate) the lease in which the exercise of the option is controlled by the lessor. We considered a number of factors when evaluating whether the options in our lease contracts were reasonably certain of exercise, such as length of time before option exercise, expected value of the leased asset at the end of the initial lease term, importance of the lease to overall operations, costs to negotiate a new lease, and any contractual or economic penalties. As of June 30, 2022, maturities of our operating lease liabilities are as follows: Remainder of 2022 $ 4.6 2023 8.8 2024 5.5 2025 4.8 2026 4.1 Thereafter 14.6 Total lease payments 42.4 Less: imputed interest (6.1) Present value of operating lease liabilities $ 36.3 Effective April 1, 2022, we entered into a new lease agreement for a facility in Galway, Ireland. The lease term is 15 years with an option to terminate after 10 years. It is not reasonably certain that we will not exercise the option to terminate after 10 years; therefore, the total lease payments are expected to be approximately $7.0 million over 10 years. Effective October 1, 2021, we entered into a lease agreement for a facility in Oklahoma City, OK. The lease term is 7.25 years, with two 5-year options to renew, and total lease payments are expected to be approximately $4.1 million. The lessor and its agents have completed building this retail space and the lease commenced July 1, 2022. As the lease had not yet commenced as of June 30, 2022, it is not included in the right-of-use asset or lease liabilities recorded as of June 30, 2022. In addition, we entered into a lease agreement for a facility in New York, NY which is expected to commence February 1, 2024, once our current lease for this facility expires on January 31, 2024. The lease term is 5.75 years, with one 5-year option to renew, and total lease payments are expected to be approximately $22.7 million. Disclosures Related to Periods Prior to Adoption of ASC 842 As of December 31, 2021, future minimum lease payments under non-cancellable operating leases were as follows: 2022 $ 10.2 2023 8.7 2024 6.1 2025 9.3 2026 8.6 Thereafter 21.5 $ 64.4

Intangible Assets

Intangible Assets	6 Months Ended
	Jun. 30, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets	Intangible Assets Intangible assets were as follows as of each of the dates presented: June 30, 2022 December 31, 2021 Estimated Useful Life (years) Gross Carrying Amount Accumulated amortization Net Carrying Value Gross Carrying Amount Accumulated amortization Net Carrying Value (in millions) Customer relationships 3 - 20 $ 482.3 $ (95.9) $ 386.4 $ 530.5 $ (129.1) $ 401.4 Acquired and capitalized software 3 - 6 107.4 (57.8) 49.6 134.3 (80.4) 53.9 Tradename 3 0.7 (0.1) 0.6 — — — Total $ 590.4 $ (153.8) $ 436.6 $ 664.8 $ (209.5) $ 455.3 We capitalized $7.5 million and $5.9 million for the three months ended June 30, 2022 and 2021, respectively, and $14.3 million and $11.6 million for the six months ended June 30, 2022 and 2021, respectively, of internally-developed software costs. During the six months ended June 30, 2022, we acquired $93.9 million of intangible assets in connection with the acquisition of Caravan Health ( see Note 4 Business Combinations ), which included preliminary values for customer relationships of $69.8 million (10-year useful life), acquired technology of $23.4 million (5-year useful life) and a tradename of $0.7 million (3-year useful life). We recorded a $66.7 million impairment of customer relationships and $26.5 million impairment of acquired and capitalized software for the three and six months ended June 30, 2022, included in Loss on Impairment on our Condensed Consolidated Statements of Operations. During the three months ended June 30, 2022, we received the semiannual reconciliation from CMS, which included a negative retrospective price adjustment to the benchmark prices against which savings are measured for specific episodes under the BPCI-A program, and which we believe have made the program unsustainable. As a result, we subsequently made the decision to wind down our Episodes of Care Services business. The receipt of this semiannual reconciliation was determined to be a triggering event which indicated that the carrying amount of the relevant asset group may not be recoverable. We assessed the recoverability of the asset group by determining whether the carrying value exceeded the sum of the projected undiscounted cash flows expected to result from the eventual disposition of the assets over the remaining economic lives. This assessment indicated that the carrying value of the asset group is not recoverable; therefore, we estimated the fair value of the asset group using a discounted cash flow methodology and implied market values which were concluded to be zero as the underlying customer contracts cannot be sold or transferred. The fair value was deemed to be de minimis due to the decision to abandon the asset group, resulting in a full impairment of the related intangible assets. There was no impairment of intangible assets for the three and six months ended June 30, 2021. Amortization expense for intangible assets, inclusive of amounts subsequently written off from accumulated amortization, was $17.9 million and $15.2 million for the three months ended June 30, 2022 and 2021, respectively, and $33.7 million and $29.9 million for the six months ended June 30, 2022 and 2021, respectively. Expected amortization expense as of June 30, 2022 related to intangible assets, including internal-use software development costs, was as follows: (in millions) Remainder of 2022 $ 23.8 2023 44.3 2024 39.9 2025 33.6 2026 32.3 Thereafter 262.7 $ 436.6

Goodwill

Goodwill	6 Months Ended
	Jun. 30, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill	Goodwill The change in the carrying amount of goodwill for each reporting unit is as follows: Home & Community Services Episodes of Care Services Total (in millions) Balance at December 31, 2021 $ 170.4 $ 426.7 $ 597.1 Business combinations — 199.3 199.3 Impairment $ — $ (426.7) $ (426.7) Balance at June 30, 2022 $ 170.4 $ 199.3 $ 369.7 We recorded a $426.7 million goodwill impairment during the three and six months ended June 30, 2022, included in Loss on Impairment in our Condensed Consolidated Statements of Operations. During the three months ended June 30, 2022, we received the semiannual reconciliation from CMS, which included a negative retrospective price adjustment to the benchmark prices against which savings are measured for specific episodes under the BPCI-A program, and which we believe have made the program unsustainable. As a result, we subsequently made the decision to wind down our Episodes of Care Services business. The receipt of this semiannual reconciliation was determined to be a triggering event and we therefore completed an assessment of the goodwill of the Episodes of Care Services reporting unit. We performed a quantitative impairment test by comparing the carrying amount of the Episodes of Care Services reporting unit to its fair value. We estimated the fair value of the reporting unit using a discounted cash flow model and net tangible carrying value, excluding Caravan Health. We determined the fair value of Caravan Health has not changed since the acquisition date was so recent and Caravan Health’s earnings to date have slightly exceeded the original forecast. The carrying amount of the Episodes of Care Services reporting unit exceeded its estimated fair value; therefore, we recognized an impairment loss equal to the excess of the reporting unit’s carrying amount over its fair value. There was no impairment related to goodwill during the three and six months ended June 30, 2021.

Accounts Payable and Accrued Ex

Accounts Payable and Accrued Expenses	6 Months Ended
	Jun. 30, 2022
Payables and Accruals [Abstract]
Accounts Payable and Accrued Expenses	Accounts Payable and Accrued Expenses Accounts payable and accrued expenses consist of the following: June 30, December 31, 2022 2021 (in millions) Accrued payroll and payroll-related expenses $ 31.3 $ 46.5 Other accrued expenses 28.1 19.6 Shared savings payable 20.5 63.4 Accounts payable 5.6 5.6 Accrued income taxes 0.5 1.6 Total accounts payable and accrued liabilities $ 86.0 $ 136.7

Long-Term Debt

Long-Term Debt	6 Months Ended
	Jun. 30, 2022
Debt Disclosure [Abstract]
Long-term Debt	Long-Term Debt Long-term debt was as follows: June 30, December 31, 2022 2021 (in millions) Revolving Facility $ — $ — 2021 Term Loan 347.3 349.1 Total debt 347.3 349.1 Unamortized debt issuance costs (5.5) (6.0) Unamortized discount on debt (4.3) (4.7) Total debt, net 337.5 338.4 Less current maturities (3.5) (3.5) Total long-term debt $ 334.0 $ 334.9 As of June 30, 2022 and December 31, 2021, the effective interest rate on the 2021 Term Loan borrowings was 6.13% and 3.75%, respectively. In July 2022, our corporate credit rating was upgraded by S&P to B+, which per the terms of the 2021 Credit Agreement, will reduce the applicable rate for the 2021 Term Loan by 25 basis points effective July 2022. The 2021 Credit Agreement is secured by substantially all of the assets of Signify and its subsidiaries. The 2021 Credit Agreement contains customary representations and warranties as well as customary affirmative and negative covenants and events of default. Negative covenants include, among others (and in each case subject to certain exceptions), limitations on incurrence of liens by Signify and its restricted subsidiaries, limitations on incurrence of indebtedness by Signify and its restricted subsidiaries, limitations on making dividends and other distributions, limitations on engaging in asset sales, limitation on making investments, limitations on engaging in transactions with affiliates. As a result of these restrictions, substantially all of the subsidiary net assets are deemed restricted as of December 31, 2021. Additionally, the 2021 Credit Agreement includes a requirement that the consolidated first lien net leverage ratio (as defined in the 2021 Credit Agreement) as of the end of any fiscal quarter is not greater than 4.50 to 1.00 if on the last day of such fiscal quarter the Revolving Facility and letters of credit outstanding exceeds 35% of the total amount of Revolving Facility commitments at such time. As of June 30, 2022, we were in compliance with all financial covenants. We currently have no borrowings outstanding under the Revolving Facility. As of June 30, 2022, we had $172.8 million available borrowing capacity under the Revolving Facility, as the borrowing capacity is reduced by outstanding letters of credit. The aggregate principal maturities of long-term debt due subsequent to June 30, 2022 are as follows: (in millions) Remainder of 2022 $ 1.7 2023 3.5 2024 3.5 2025 3.5 2026 3.5 Thereafter 331.6 $ 347.3

Fair Value Measurements

Fair Value Measurements	6 Months Ended
	Jun. 30, 2022
Fair Value Disclosures [Abstract]
Fair Value Measurements	Fair Value Measurements Assets and liabilities measured at fair value on a recurring basis were as follows: June 30, 2022 Balance Sheet Classification Type of Instrument Level 1 Level 2 Level 3 Total (in millions) Cash equivalents Money market funds $ 331.3 $ — $ — $ 331.3 Customer EAR liability Customer equity appreciation rights — — 61.0 61.0 Customer EAR liability EAR letter agreement — — 2.6 2.6 Contingent consideration Consideration due to sellers — — 35.4 35.4 December 31, 2021 Balance Sheet Classification Type of Instrument Level 1 Level 2 Level 3 Total (in millions) Cash equivalents Money market funds $ 400.1 $ — $ — $ 400.1 Customer EAR liability Customer equity appreciation rights — — 48.6 48.6 Contingent consideration Consideration due to sellers — — — — There were no transfers between Level 1 and Level 2, or into or out of Level 3, during the three or six months ended June 30, 2022 or 2021. Fair value of assets measured on a non-recurring basis include intangible assets when there is an impairment triggering event. S ee Note 9 Intangible Assets and Note 10 Goodwill . The changes in Level 3 liabilities measured at fair value on a recurring basis were as follows: Contingent Consideration Three months ended June 30, Six months ended June 30, 2022 2021 2022 2021 (in millions) (in millions) Beginning of period $ 30.6 $ 15.4 $ — $ 15.2 Payment of contingent consideration — (15.0) — (15.0) Initial measurement of contingent consideration due to sellers — — 30.5 — Remeasurement of contingent consideration included in selling, general and administrative expense 4.8 2.0 4.9 2.2 Balance at end of period $ 35.4 $ 2.4 $ 35.4 $ 2.4 Customer equity appreciation rights Three months ended June 30, Six months ended June 30, 2022 2021 2022 2021 (in millions) (in millions) Beginning of period $ 84.0 $ 83.3 $ 48.6 $ 21.6 Grant date fair value estimate recorded as reduction to revenue 4.9 4.9 9.8 9.8 Grant date fair value estimate of EAR letter agreement recorded as reduction to revenue 1.6 — 3.2 — Remeasurement of fair value of customer EAR agreements included in other expense (income), net (26.6) 14.5 2.6 71.3 Remeasurement of fair value of EAR letter agreement, included in other expense (income), net (0.3) — (0.6) — Balance at end of period $ 63.6 $ 102.7 $ 63.6 $ 102.7 The valuation techniques and significant unobservable inputs used in recurring Level 3 fair value measurements were as follows as of June 30, 2022: Fair Value (in millions) Valuation Technique Significant Unobservable Inputs Assumption Customer equity appreciation rights $ 61.0 Monte Carlo Volatility 60.0% Dividend yield 0% Risk-free rate 2.98% Expected term (years) 3 EAR Letter Agreement $ 2.6 Monte Carlo Volatility 60.0% Dividend yield 0% Risk-free rate 2.98% Expected term (years) 3 Consideration due to sellers $ 35.4 Black-Scholes Volatility 18.5% Discount Rate 4.10% Risk Free Rate 1.71% Credit Spread 5.80% Expected term (years) 1.25 Fair value of the contingent consideration related to the Caravan Health acquisition (s ee Note 4 Business Combinations) is measured using the Black-Scholes option pricing model, which uses certain assumptions to estimate the fair value, including long-term financial forecasts, expected term until payout, volatility, discount rate, credit spread, and risk-free rate. The expected volatility and discount rate are calculated using comparable peer companies, adjusted for Caravan Health’s operational leverage. The risk-free interest rate is based on the U.S. Treasury rates that are commensurate with the term of the contingent consideration. Changes in the estimated fair value compared to the initial estimated fair value at the acquisition date are included in SG&A expense on our Condensed Consolidated Statement of Operations, and are impacted by the passage of time and Caravan Health’s progress in meeting the future performance criteria. The valuation techniques and significant unobservable inputs used in recurring Level 3 fair value measurements were as follows as of December 31, 2021: Fair Value (in millions) Valuation Technique Significant Unobservable Inputs Assumption Customer equity appreciation rights $ 48.6 Monte Carlo Volatility 50.0% Dividend yield 0% Risk-free rate 1.05% Expected term (years) 3.5 Fair Value Valuation Technique Significant Unobservable Inputs Discount Rate Consideration due to sellers $ — Discounted approach Discount Rate 5.0% The fair value of our debt is measured at Level 3 and is determined based on fluctuations in current interest rates, the trends in market yields of debt instruments with similar credit ratings, general economic conditions and other quantitative and qualitative factors. The carrying value of our debt approximates its fair value as it is variable-rate debt. The carrying amounts of accounts receivable and accounts payable approximate their fair value because of the relatively short-term maturity of these instruments.

Shareholders' Equity

Shareholders' Equity	6 Months Ended
	Jun. 30, 2022
Equity [Abstract]
Shareholders' Equity	Shareholders’ Equity See Note 1 Nature of Operations for details of the Reorganization Transactions effective in February 2021 in connection with our IPO. Initial Public Offering On February 16, 2021, we completed our IPO of 27,025,000 shares of our Class A common stock at a public offering price of $24 per share, which included 3,525,000 shares issued pursuant to the full exercise of the underwriters’ over-allotment option. Signify Health received gross proceeds of $648.6 million, which resulted in net cash proceeds of $609.7 million after deducting underwriting discounts and commissions of $38.9 million and before fees and expenses incurred in connection with the IPO incurred and paid for by Cure TopCo. We used the proceeds to purchase newly-issued membership interests from Cure TopCo at a price per interest equal to the IPO price of our Class A common stock, net of the underwriting discounts and commissions. Amendment and Restatement of Certificate of Incorporation In connection with the Reorganization Transactions and IPO, our certificate of incorporation was amended and restated to, among other things, authorize the issuance of two classes of common stock: Class A common stock and Class B common stock. The Amended and Restated Certificate of Incorporation authorizes 1,000,000,000 shares of Class A common stock, par value $0.01 per share and 75,000,000 shares of Class B common stock, par value $0.01 per share. The Amended and Restated Certificate of Incorporation also authorizes up to 50,000,000 shares of preferred stock, par value of $0.01 per shares, none of which have been issued. Class A Common Stock Holders of shares of Class A common stock are entitled to one vote for each share held of record on all matters on which stockholders are entitled to vote generally, including the election or removal of directors. The holders of Class A common stock do not have cumulative voting rights in the election of directors. Holders of shares of Class A common stock are entitled to receive dividends when and if declared by the board of directors out of funds legally available, subject to any statutory or contractual restrictions on the payment of dividends and to any restrictions on the payment of dividends imposed by the terms of any outstanding preferred stock. Upon liquidation, dissolution or winding up and after payment in full of all amounts required to be paid to creditors and to the holders of preferred stock having liquidation preferences, if any, the holders of shares of Class A common stock will be entitled to receive pro rata our remaining assets available for distribution. All shares of Class A common stock outstanding are fully paid and non-assessable. The Class A common stock are not subject to further calls or assessments. The rights, powers and privileges of Class A common stock are subject to those of the holders of any shares of preferred stock. Class B Common Stock Each share of Class B common stock entitles its holder to one vote per share on all matters submitted to a vote of the stockholders. If at any time the ratio at which LLC Units are redeemable or exchangeable for shares of Class A common stock changes from one-for-one, the number of votes to which Class B common stockholders are entitled will be adjusted accordingly. The holders of Class B common stock do not have cumulative voting rights in the election of directors. Except for transfers to Signify Health pursuant to the Cure TopCo Amended LLC Agreement or to certain permitted transferees, the LLC Units and corresponding shares of Class B common stock may not be sold, transferred or otherwise disposed of. Holders of shares of Class B common stock will vote together with holders of Class A common stock as a single class on all matters on which stockholders are entitled to vote, except as otherwise required by law. The Class B common stock is not entitled to economic interests in Signify Health. Holders of Class B common stock do not have any right to receive dividends or to receive a distribution upon a liquidation or winding up of Signify Health. However, if Cure TopCo makes distributions to Signify Health, the other holders of LLC Units, including the Continuing Pre-IPO LLC Members, will be entitled to receive distributions pro rata in accordance with the percentages of their respective LLC Units. The Class B common stock is not subject to further calls or assessment. Cure TopCo, LLC Recapitalization As noted above, in connection with our IPO, the limited liability company agreement of Cure TopCo was amended and restated (the “Cure TopCo LLCA”) to, among other things, convert all outstanding equity interests into LLC Units and appoint us as the sole managing member of Cure TopCo. Under the Cure TopCo LLCA, holders of LLC Units have the right to require Cure TopCo to redeem all or a portion of their LLC Units for newly issued shares of our Class A common stock on a one-for-one basis or a cash payment equal to the volume-weighted average market price of one share of our Class A common stock for each LLC Unit redeemed. This will result in the recognition of a contingently redeemable noncontrolling interest in Cure TopCo held by the Continuing Pre-IPO LLC Members, which will be redeemable, at the election of Signify Health, for shares of Class A common stock on a one-for-one basis or a cash payment in accordance with the terms of the Cure TopCo LLCA and which, if the redeeming member is an affiliate, the decision to redeem in cash or shares will be approved by the disinterested members of the Audit Committee. Cure TopCo Membership Units

Noncontrolling Interest

Noncontrolling Interest	6 Months Ended
	Jun. 30, 2022
Noncontrolling Interest [Abstract]
Noncontrolling Interest	Noncontrolling InterestWe are the sole manager of Cure TopCo and, as a result of this control, and because we have a substantial financial interest in Cure TopCo, we consolidate the financial results of Cure TopCo into our Condensed Consolidated Financial Statements. The contingently redeemable noncontrolling interest represents the economic interests of Cure TopCo held by the holders of LLC Units other than the membership units held by us. Income or loss is attributed to the noncontrolling interests based on the relative percentages of LLC Units held by us and the other holders of LLC Units during the period. As such, future redemptions or direct exchanges of LLC Units will result in a change in ownership and reduce or increase the amount recorded as noncontrolling interests and increase or decrease additional paid-in capital in the Condensed Consolidated Balance Sheets. The following table summarizes the ownership interests in Cure TopCo as of June 30, 2022: LLC Units Ownership Percentage Number of LLC Units held by Signify Health, Inc. 176,606,816 75.4% Number of LLC Units held by noncontrolling interests 57,568,959 24.6% Total LLC Units outstanding 234,175,775 100.0% LLC Units held by the Continuing Pre-IPO LLC Members are redeemable or exchangeable for, at our election and with appropriate approvals, newly issued shares of Class A common stock on a one-for-one basis or a cash payment in accordance with the terms of the Cure TopCo LLCA. During the three and six months ended June 30, 2022, 25,760 and 43,836 LLC units, respectively, were exchanged by Continuing Pre-IPO LLC Members, and shares of Class A common stock were issued on a one-for-one basis.

Equity-Based Compensation

Equity-Based Compensation	6 Months Ended
	Jun. 30, 2022
Share-Based Payment Arrangement [Abstract]
Equity-Based Compensation	Equity-Based Compensation On March 1, 2022, our Board of Directors approved amendments to certain outstanding equity award agreements subject to performance-based vesting criteria . The equity awards were amended with an effective date of March 7, 2022, and include 3,572,469 outstanding LLC Incentive Units and 817,081 outstanding stock options. The amendments added an alternative two-year service-vesting condition to the performance-vesting criteria, which, through the effective date of the amendment, were considered not probable of occurring and therefore we had not previously recorded any expense related to these awards. The amended equity awards will now vest based on the satisfaction of the earlier to occur of 1) a two year service condition, with 50% vesting in each of March 2023 and March 2024 or 2) the achievement of the original performance vesting criteria. As a result of this amendment, which results in vesting that is considered probable of occurring, we began to record equity-based compensation expense for these amended equity awards in March 2022. The equity-based compensation expense related to these amended awards is based on the fair value as of the effective date of the amended equity awards and will be recorded over the two year service period. 2021 Long-Term Incentive Plan In January 2021, our Board of Directors adopted the 2021 Long-Term Incentive Plan (the “2021 LTIP”) which became effective in connection with the IPO and provides for the grant of equity-based awards to employees, consultants, service providers and non-employee directors. At inception, there were 16,556,298 shares of Class A common stock available for issuance under the 2021 LTIP. The share pool will be increased on the first day of each year by the least of (i) 14,191,113 shares of Class A common stock, (ii) 3% of the aggregate number of shares of Class A common stock and shares of Class B common stock outstanding (on a fully diluted basis) on the last day of the immediately preceding fiscal year and (iii) an amount determined by the Board of Directors. Any shares underlying substitute awards, shares remaining available for grant under a plan of an acquired company and awards (including pre-IPO awards (as defined in the 2021 LTIP)) that are forfeited, cancelled, expired, terminated or are otherwise lapsed, in whole or in part, or are settled in cash or withheld in respect of taxes, will become available for future grants under the 2021 LTIP. As of December 31, 2021 the total number of shares available for future issuance under the 2021 LTIP was 15,246,831. On January 1, 2022, the share pool was increased by 3% of the aggregate number of Class A common stock and Class B common stock outstanding, or 7,255,410 shares of Class A common stock pursuant to the automatic increase provision described herein. Stock Options The total fair value on March 7, 2022, the amendment effective date, based on a Black-Scholes value of $8.49, for the March 2022 amended stock options as described above, was $6.9 million, of which we recorded $0.9 million and $1.1 million during the three and six months ended June 30, 2022, respectively. Subsequent to these amendments, there are no longer any stock options outstanding that are subject only to performance-based vesting conditions that are not probable of occurring. The following is a summary of stock option activity for awards subject to time-based vesting for the six months ended June 30, 2022: Outstanding Options Weighted average exercise price per share Outstanding at December 31, 2021 4,926,357 $ 9.98 Granted 4,753,215 $ 14.66 Converted to time-based vesting 817,081 $ 8.46 Forfeited (529,642) $ 16.38 Exercised (586,397) $ 3.88 Expired (4,117) $ 14.41 Outstanding at June 30, 2022 9,376,497 $ 12.24 Restricted Stock Units (“RSUs”) A summary of restricted stock unit activity for the period presented is as follows: Restricted Stock Units Weighted Avg. Grant Date FMV Outstanding at December 31, 2021 602,745 $ 18.37 Granted 3,426,967 $ 14.09 Vested (87,724) $ 24.10 Forfeited (326,454) $ 15.20 Outstanding at June 30, 2022 3,615,534 $ 14.46 Stock-based compensation expense During the three months ended June 30, 2022, we recognized $6.0 million and $0.5 million, of equity-based compensation expense included in SG&A expense and Service expense, respectively, on the Condensed Consolidated Statements of Operations related to stock options and RSUs. During the three months ended June 30, 2021, we recognized $1.9 million of equity-based compensation expense included in SG&A expense on the Condensed Consolidated Statements of Operations related to stock options and RSUs. During the six months ended June 30, 2022, we recognized $9.1 million and $0.7 million, of equity-based compensation expense included in SG&A expense and Service expense, respectively, on the Condensed Consolidated Statements of Operations related to stock options and RSUs. During the six months ended June 30, 2021, we recognized $2.9 million of equity-based compensation expense included in SG&A expense on the Condensed Consolidated Statements of Operations related to stock options and RSUs. As of June 30, 2022, we had total unrecognized compensation expense of $92.7 million related to 10,301,937 unvested time-based stock options and RSUs which we expect to recognize over a weighted average period of 1.7 years. Employee Stock Purchase Plan A summary of ESPP share reserve activity for the six months ended June 30, 2022 is as follows: Shares Weighted average price Available for future purchases, beginning of year 4,567,246 Shares issued (a) 2,418,470 Common stock purchased (143,313) $ 11.73 Available for future purchases, end of period 6,842,403 (a) On January 1, 2022, the number of shares reserved for issuance was increased by 2,418,470. During the three and six months ended June 30, 2022, we recognized $0.2 million and $0.3 million, respectively, of equity-based compensation expense included in SG&A expense on the Condensed Consolidated Statements of Operations related to the ESPP. LLC Incentive Units The total fair value on the amendment date for the March 2022 amended LLC Incentive Units as described above was based on the closing stock price on the amendment date of $14.19, resulting in total fair value of $50.7 million, of which we recorded $6.1 million and $0.2 million in equity-based compensation expense included in SG&A expense and service expense, respectively, on the Condensed Consolidated Statements of Operations during the three months ended June 30, 2022. During the six months ended June 30, 2022, we recorded $7.8 million and $0.2 million in equity-based compensation expense included in SG&A expense and service expense, respectively, on the Condensed Consolidated Statements of Operations. As of June 30, 2022, 6,072,405 of the outstanding LLC units are unvested. This includes 1,700,259 that were not amended and remain subject to performance-based vesting criteria which were not probable of occurring as of June 30, 2022. In addition to the expense noted above related to those awards amended in March 2022, during the three months ended June 30, 2022 and 2021, we recognized $1.2 million and $1.5 million, respectively, of equity-based compensation expense related to LLC Units included in SG&A expense on the Condensed Consolidated Statements of Operations, respectively. During the six months ended June 30, 2022 and 2021, we recognized $2.5 million and $2.9 million, respectively, of equity-based compensation expense related to LLC Units included in SG&A expense on the Condensed Consolidated Statements of Operations, respectively.

Loss Per Share

Loss Per Share	6 Months Ended
	Jun. 30, 2022
Earnings Per Share [Abstract]
Loss Per Share	Loss Per Share Basic loss per share of Class A common stock is computed by dividing net loss attributable to Signify Health by the weighted-average number of shares of Class A common stock outstanding during the period. Diluted loss per share of Class A common stock is computed by dividing net loss attributable to Signify Health by the weighted-average number of shares of Class A common stock outstanding adjusted to give effect to potentially dilutive securities. The following table sets forth reconciliations of the numerators and denominators used to compute basic and diluted loss per share of Class A common stock for the three and six months ended June 30, 2022 and 2021. The basic and diluted loss per share for the six months ended June 30, 2021 only includes the period from February 12, 2021 to June 30, 2021, which represents the period wherein we had outstanding Class A common stock. Three months ended June 30, Six months ended June 30, 2022 2021 2022 2021 (in millions) Net loss $ (490.0) $ (0.1) $ (506.3) $ (51.8) Less: Net loss attributable to pre-Reorganization Transactions — — — (17.2) Less: Net loss attributable to the noncontrolling interest (119.5) (0.1) (124.9) (11.4) Net loss attributable to Signify Health, Inc. $ (370.5) $ — $ (381.4) $ (23.2) Weighted average shares of Class A common stock outstanding - Basic 176,350,100 168,003,727 174,565,795 167,145,986 Earnings (loss) per share of Class A common stock - Basic $ (2.10) $ — $ (2.19) $ (0.14) Earnings (loss) per share of Class A common stock - Diluted $ (2.10) $ — $ (2.19) $ (0.14) Shares of Class B common stock do not participate in our earnings or losses and are therefore not participating securities. As such, separate presentation of basic and diluted loss per share of Class B common stock under the two-class method has not been presented. Shares of our Class B common stock and the corresponding LLC Units are, however, considered potentially dilutive shares of Class A common stock. LLC Units of Cure TopCo participate in the earnings of Cure TopCo and therefore, our portion of Cure TopCo’s earnings (loss) per share has been included in the net loss attributable to Signify Health in the calculation above. LLC Units held by the Continuing Pre-IPO LLC Members are redeemable in accordance with the Cure TopCo LLCA, at the election of Signify Health, for shares of Class A common stock on a one-for-one basis or a cash payment. The potential dilutive effect of LLC Units are evaluated under the if-converted method. The potential dilutive effect of stock options and RSUs are evaluated under the treasury stock method. The following table summarizes the stock options, RSUs and LLC Units that were anti-dilutive for the periods indicated. The effects of each would have been anti-dilutive as we recorded a net loss in each of the periods. As a result, these shares, which were outstanding, were excluded from the computation of diluted loss per share for the periods indicated. Three months ended June 30, Six months ended June 30, 2022 2021 2022 2021 Antidilutive Shares: Stock Options 9,376,497 5,951,435 9,376,497 6,832,885 RSUs 3,615,534 85,552 3,615,534 151,880 LLC Units 57,568,959 67,049,882 57,568,959 67,049,882

Transaction-related Expenses

Transaction-related Expenses	6 Months Ended
	Jun. 30, 2022
Other Income and Expenses [Abstract]
Transaction-related Expenses	Transaction-related ExpensesDuring the three and six months ended June 30, 2022, we incurred $1.7 million and $4.9 million, respectively, of transaction-related expenses primarily in connection with the acquisition of Caravan Health as well as other corporate development activities, such as potential mergers and acquisitions, strategic investments and other similar activities. These transaction-related expenses primarily related to consulting and other professional services expenses, as well as certain integration-related expenses following the acquisition of Caravan Health including employee compensation costs and professional services fees.For the three and six months ended June 30, 2021, we incurred $1.0 million and $1.9 million, respectively, of transaction-related expenses related to expenses incurred in connection with corporate development activities, such as potential mergers and acquisitions, strategic investments and other similar activities. These transaction-related expenses related to consulting, compensation, and integration-type expenses. Additionally, for the six months ended June 30, 2021, we incurred $4.7 million of costs in connection with our IPO.

Commitment and Contingencies

Commitment and Contingencies	6 Months Ended
	Jun. 30, 2022
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Commitments and Contingencies Letters of Credit As of June 30, 2022, we had outstanding letters of credit totaling $12.2 million, including $3.0 million related to leased properties and $9.2 million in favor of CMS, which are required in the event of a negative outcome on certain episodes of care within the BPCI-A program and we do not settle the related amounts owed to CMS. This amount reduces the borrowing amount available to us under our Revolving Facility as of June 30, 2022. See Note 12 Long-Term Debt for the total value of letters of credit under this facility. However, the terms of BPCI-A also require that certain partners provide a related reciprocal letter of credit for the majority of this amount. In February 2022, the entire $8.8 million of the reciprocal letters of credit were released as a result of collateral being available under the new credit agreement. Contingencies Liabilities for loss contingencies arising from claims, assessments, litigation, fines, penalties and other sources are recorded when it is probable a liability has been incurred and the amount of the liability can be reasonably estimated. We are involved in various lawsuits, claims and administrative proceedings arising in the normal course of business. In management’s opinion, the ultimate resolution of these matters will not materially adversely affect our financial position, results of operations or cash flows. Sales Tax Reserve During the year ended December 31, 2019, it was determined that certain Episodes of Care Services may be subject to sales tax in certain jurisdictions. Historically, we had not collected sales tax from our Episodes of Care Services customers as we believed the services were not taxable. As of June 30, 2022 and December 31, 2021, we had a liability of $1.9 million and $1.6 million, respectively, for potential sales tax exposure related to services performed in 2016 through the second quarter of 2020, included in other current liabilities on the Condensed Consolidated Balance Sheets. During the three and six months ended June 30, 2022, we received final audit settlement with certain states that resulted in $0.1 million and $0.3 million, respectively, in SG&A expense on the Condensed Consolidated Statement of Operations. We are in the process of settling the remaining potential exposure with the various states and we began collecting sales tax from customers in the second quarter of 2021 for 2020 services. Customer Equity Appreciation Rights As of June 30, 2022 , there was approximately $9.9 million of original grant date fair value unrecognized related to the original customer EAR agreements, which we expect to record as a reduction of revenue through the end of 2022. We remeasure the fair value of the outstanding EAR agreements at the end of each reporting period and record any changes in fair value to other expense (income), net in our Condensed Consolidated Statement of Operations. See Note 13 Fair Value Measurements for changes in estimated fair value and valuation techniques used to estimate the EAR. In December 2021, we and our customer agreed to extend our existing commercial arrangements through the middle of 2026 and established targets for the minimum number of IHEs to be performed on behalf of the customer each year (the “Volume Targets”). We also entered into a letter agreement (the “EAR Letter Agreement”) with the customer that provides that, in the event of a change in control of the Company or certain other corporate transactions, and subject to achievement of the Volume Targets, if the aggregate amount paid under the EARs prior to and in connection with such event (the “Aggregate EAR Value”) is less than $118.5 million, then the customer will be paid the difference between $118.5 million and the Aggregate EAR Value. The EAR Letter Agreement is a separate equity value-linked instrument, independent from the original EARs. The grant date fair value is determined based on an option pricing model. Similar to the original EARs, we will record the initial grant date fair value as a reduction to revenue over the performance period, beginning in 2022. Estimated changes in fair market value will be recorded each accounting period based on management’s current assumptions related to the underlying valuation approaches as other (income) expense, net on the Condensed Consolidated Statement of Operations. The grant date fair value of the EAR Letter Agreement was estimated to be $76.2 million and will be recorded as a reduction of revenue through June 30, 2026, coinciding with the service period. As of June 30, 2022 , there was approximately $73.1 million of original grant date fair value unrecognized related to the EAR Letter Agreement, which we expect to record as a reduction of revenue as follows: Remainder of 2022 $ 3.1 2023 20.0 2024 20.0 2025 20.0 2026 10.0 Total $ 73.1 We remeasure the fair value of the outstanding EAR Letter Agreement at the end of each reporting period and record any changes in fair value to other expense (income), net in our Condensed Consolidated Statement of Operations. See Note 13 Fair Value Measurements for changes in estimated fair value and valuation techniques used to estimate the fair value of the EAR Letter Agreement. Synthetic Equity Plan In connection with our IPO in February 2021, the Synthetic Equity Plan (“SEP”) was amended to, among other things, remove the change in control payment condition and provide for cash settlement upon each vesting event based on a 30 trading day volume weighted average price of our Class A common shares. Prior to this amendment, the vesting criteria were not probable of occurring and we had not recognized any compensation expense related to these awards. Concurrent with the February 2021 amendment, we began to record compensation expense and a current liability beginning in the first quarter of 2021 related to outstanding synthetic equity awards (“SEUs”) subject to time-based vesting. The liability and expense are adjusted each reporting period based upon actual cash settlements and the underlying value of our Class A common stock. The SEU liability is included in accounts payable and accrued expenses on our Condensed Consolidated Balance Sheet. We have not recorded any expense related to the outstanding SEUs subject to performance-based vesting as the vesting criteria were not probable of occurring as of June 30, 2022 . Most of the outstanding SEUs subject to performance-based vesting were amended in March 2022, to add a time-based vesting component and therefore, we began recognizing compensation expense related to these outstanding SEUs over the amended service period. As of June 30, 2022, 118,072 SEUs were subject to time-based vesting. The following table summarizes the change in the SEU liability: Three months ended June 30, Six months ended June 30, 2022 2021 2022 2021 (in millions) Balance at beginning of period $ 0.3 $ 0.7 $ 0.2 $ — SEU expense included in service expense — — 0.1 0.6 SEU expense included in SG&A expense 0.1 0.3 0.2 1.2 Cash payments (0.1) (0.3) (0.2) (1.1) Balance at end of period $ 0.3 $ 0.7 $ 0.3 $ 0.7 Contingent Consideration As of June 30, 2022, we recorded $35.4 million in long-term contingent consideration on our Condensed Consolidated Balance Sheets related to potential payments due upon the completion of certain performance targets in connection with our acquisition of Caravan Health in March 2022. See Note 4 Business Combinations

Income Taxes

Income Taxes	6 Months Ended
	Jun. 30, 2022
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes Income tax (benefit) expense for the three months ended June 30, 2022 and 2021, was $5.2 million and $(0.2) million, respectively, and for the six months ended June 30, 2022 and 2021, was $(0.8) million and $(10.1) million, respectively. Our effective tax rate for the three and six months ended June 30, 2022 was (1.1)% and 0.2%, respectively, compared to 52.7% and 16.3% for the three and six months ended June 30, 2021. Our effective tax rates for the three and six months ended June 30, 2022 are lower than the U.S. Federal statutory rate of 21% primarily due to nondeductible goodwill impairment, impact of non-controlling interest, and changes in valuation allowance. Our effective tax rate for the three months ended June 30, 2021 was higher than the U.S. Federal statutory rate of 21% primarily due to stock option exercises. Our effective tax rate for the six months ended June 30, 2021 was lower than the U.S. Federal statutory rate of 21% due to not being subject to income taxes on the portion of earnings that are attributable to the non-controlling interest and loss in the pre-reorganization period partially offset by state taxes. Uncertain Tax Provisions We evaluate and account for uncertain tax positions taken or expected to be taken on an income tax return using a two-step approach. Step one, recognition, occurs when we conclude that a tax position, based solely on its technical merits, is more-likely-than-not to be sustainable upon examination. Step two, measurement, determines the amount of benefit that is greater than 50% likely to be realized upon ultimate settlement with a taxing authority that has full knowledge of all relevant information. Derecognition of a tax position that was previously recognized would occur when we subsequently determine that a tax position no longer meets the more likely-than-not threshold of being sustained. We record interest (and penalties where applicable), net of any applicable related income tax benefit, on potential income tax contingencies as a component of the income tax provision. We have evaluated our tax positions and have identified uncertain tax positions for which a reserve should be recorded. Accordingly, a provision for uncertainties in income taxes of $0.3 million has been recorded and is included in other noncurrent liabilities on our Condensed Consolidated Balance Sheet as of June 30, 2022. As of December 31, 2021, there was no provision for uncertainties in income taxes. Tax Receivable Agreement In February 2021, in connection with the Reorganization Transactions and IPO, we entered into the Tax Receivable Agreement (the “TRA”), which obligates us to make payments to the Continuing Pre-IPO LLC Members, the Reorganization Parties, Optionholders (as defined in the TRA) of the Blocker Companies at the time of the Mergers, holders of synthetic equity units and any future party to the TRA (collectively, the “TRA Parties”) in the aggregate generally equal to 85% of the applicable cash savings that we actually realize as a result of (i) certain favorable tax attributes acquired from the Blocker Companies in the Mergers (including net operating losses, the Blocker Companies’ allocable share of existing tax basis and refunds of Blocker Company taxes attributable to pre-Merger tax periods), (ii) increases in our allocable share of existing tax basis and tax basis adjustments that may result from (x) future redemptions or exchanges of LLC Units by Continuing Pre-IPO LLC Members for cash or Class A common stock, (y) the IPO Contribution and (z) certain payments made under the TRA and (iii) deductions in respect of interest and certain compensatory payments made under the TRA. We will retain the benefit of the remaining 15% of these tax savings. As of June 30, 2022, we had a liability of $56.4 million related to the projected obligations under the TRA. TRA related liabilities are classified as current or noncurrent based on the expected date of payment. During the six months ended June 30, 2022, we recorded an immaterial increase in the TRA liability. As of June 30, 2022, there was $5.0 million due within 12 months and is included within current liabilities on our Condensed Consolidated Balance Sheet.

Segment Reporting

Segment Reporting	6 Months Ended
	Jun. 30, 2022
Segment Reporting [Abstract]
Segment Reporting	Segment Reporting Operating segments are components of an enterprise for which separate financial information is available and evaluated regularly by our Chief Operating Decision Maker in deciding how to allocate resources and in assessing financial performance. Management views our operating performance in two reportable segments: Home & Community Services and Episodes of Care Services. On July 7, 2022, we announced our plans to exit our Episodes of Care Services business, as described in Note 24. Subsequent Events. We evaluate the performance of each segment based on segment revenue and adjusted EBITDA. The operating results of the reportable segment are based on segment adjusted EBITDA, which includes revenue and expenses incurred by the segment, as well as an allocation of shared expenses. Shared expenses are generally allocated to each segment based on the segments’ proportionate employee headcount. Certain costs are not allocated to the segments, as described below, as these items are not considered in evaluating the segment’s overall performance. See Note 6 Revenue Recognition for a summary of segment revenue by product type for the three and six months ended June 30, 2022 and 2021. Our operating segment results for the periods presented were as follows: Three months ended June 30, Six months ended June 30, 2022 2021 2022 2021 (in millions) (in millions) Revenue Home & Community Services $ 207.6 $ 175.4 $ 394.5 $ 327.8 Episodes of Care Services 38.6 37.4 68.2 65.0 Segment Adjusted EBITDA Home & Community Services 65.2 55.8 121.1 96.9 Episodes of Care Services (2.6) (1.2) (13.5) (7.9) Less: reconciling items to loss before income taxes: Unallocated costs (1) 2.8 31.1 48.1 103.6 Depreciation and amortization 20.1 17.3 38.1 34.0 Asset impairment 519.9 — 519.9 — Interest expense 4.6 6.5 8.6 13.3 Loss before income taxes $ (484.8) $ (0.3) $ (507.1) $ (61.9) (1) Unallocated costs as follows: Other (income) expense, net (2) (27.4) 14.3 1.4 71.0 Loss on Debt Extinguishment — 5.0 — 5.0 Equity-based compensation 14.9 3.3 21.4 5.8 SEU Expense 0.2 0.3 0.3 1.8 Customer equity appreciation rights 6.5 4.9 13.0 9.8 Transaction-related expenses 1.7 1.0 4.9 6.6 Non-allocated costs (3) 6.9 2.3 7.1 3.6 Total unallocated costs $ 2.8 $ 31.1 $ 48.1 $ 103.6 (2) Other (income) expense, net includes the remeasurement of the fair value of the outstanding customer EARs and EAR Letter Agreement as well as interest and dividends earned on cash and cash equivalents. (3) Non-allocated costs included remeasurement of contingent consideration and certain non-recurring expenses, including those associated with the closure of certain facilities, the sale of certain assets, one-time expenses related to the COVID-19 pandemic and the early termination of certain contracts. These costs are not considered by our Chief Operating Decision Maker in making resource allocation decisions. Our Chief Operating Decision Maker does not receive or utilize asset information to evaluate performance of operating segments. Accordingly, asset-related information has not been presented.

Concentrations

Concentrations	6 Months Ended
	Jun. 30, 2022
Risks and Uncertainties [Abstract]
Concentrations	Concentrations During the normal course of operations, we maintain cash in bank accounts which exceed federally insured amounts. We have not experienced any losses in such accounts and do not believe we are exposed to any significant credit risk related to cash. Accounts receivable potentially subject us to concentrations of credit risk. Management believes that its contract acceptance, billing and collection policies are adequate to minimize potential credit risk. We continuously evaluate the credit worthiness of our customers’ financial condition and generally do not require collateral. We are dependent on a concentrated number of payors and provider partners with whom we contract to provide IHEs and other services. A significant portion of our revenues are generated from a small number of customers. Our largest customers accounted for the following percentages of total net revenue: Three months ended June 30, Six months ended June 30, 2022 2021 2022 2021 Customer A 30 % 22 % 33 % 24 % Customer B 23 % 26 % 26 % 28 % Customer C * 14 % * 12 % *Revenue from this customer was less than 10% of total net revenue during the period noted. In addition, the revenue from our top ten customers accounted for approximately 81% of our total revenue for both the three and six months ended June 30, 2022. As of June 30, 2022, we had four customers which accounted for approximately 21%, 14%, 11%, and 10% respectively, of accounts receivable. While CMS is not our customer, a majority of the revenue generated by Episodes of Care Services is under the CMS administered BPCI-A program and payments are received under this program in certain cases from CMS rather than directly from the customer. During the three and six months ended June 30, 2022, approximately 7% and 8%, respectively, of total consolidated revenue was generated from the BPCI-A program.

Related Party Transactions

Related Party Transactions	6 Months Ended
	Jun. 30, 2022
Related Party Transactions [Abstract]
Related Party Transactions	Related Party Transactions In connection with the Reorganization Transactions, we entered into several agreements with various parties including Cure TopCo, New Mountain Capital and its affiliates, certain members of management and other shareholders. These include the Reorganization Agreement, the Cure TopCo, LLC Agreement, the TRA, the Registration Rights Agreement and the Stockholders' Agreement, all of which are fully described in our 2021 Annual Report on Form 10-K. See Note 1 Nature of Operations for further details on the Reorganization Transactions. See Note 14 Shareholders' Equity for additional information on the Cure TopCo, LLC Recapitalization. See Note 20 Income Taxes for additional information on the TRA.

Subsequent Events

Subsequent Events	6 Months Ended
	Jun. 30, 2022
Subsequent Events [Abstract]
Subsequent Events	Subsequent Events On July 7, 2022, the Board of Directors approved a restructuring plan to wind down our Episodes of Care Services segment. The Caravan Health business will not be impacted. This decision was made in light of recent retrospective trend calculations released by the Center for Medicare & Medicaid Innovation that lowered target prices for episodes in the BPCI-A program, and which we believe have made the program unsustainable. We currently expect to incur restructuring charges comprising severance and related employee costs. We may also incur additional restructuring costs comprising contract termination and facility closure costs. We expect the majority of the restructuring plan and the cash expenditures associated with these actions to be completed in 2022.

Significant Accounting Polici_2

Significant Accounting Policies (Policies)	6 Months Ended
	Jun. 30, 2022
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation These Condensed Consolidated Financial Statements are unaudited and have been prepared by us in accordance with accounting principles generally accepted in the United States of America (“GAAP”) and following the rules and regulations of the Securities and Exchange Commission (the “SEC”). The financial statements included in this report should be read in conjunction with the Company’s audited financial statements included in our Annual Report on Form 10-K for the year ended December 31, 2021. In our opinion, they reflect all adjustments, including normal recurring items, that are necessary to present fairly the results of interim periods. Certain information and footnote disclosures normally included in annual financial statements prepared in accordance with GAAP have been condensed or omitted as permitted by such rules and regulations; however, we believe that the disclosures are adequate to make the information presented not misleading. Operating results for the periods presented herein are not necessarily indicative of the results that may be expected for future interim periods or the entire fiscal year. Our quarterly results of operations, including our revenue, income from operations, net loss and cash flows, have varied and may vary significantly in the future, and period-to-period comparisons of our results of operations may not be meaningful. Accordingly, our interim results should not be relied upon as an indication of future performance.
Consolidation	For the periods subsequent to the Reorganization Transactions effective February 12, 2021, the Condensed Consolidated Financial Statements represent Signify Health and our consolidated subsidiaries, including Cure TopCo. For the periods prior to the Reorganization Transactions, the condensed consolidated financial statements represent Cure TopCo and its consolidated subsidiaries, see Note 1 Nature of Operations . Signify Health was formed for the purpose of the IPO, which was effective in February 2021 and had no activities of its own prior to such date. We are a holding company and our sole material asset is a controlling ownership interest in Cure TopCo. The Condensed Consolidated Financial Statements include the accounts and financial statements of our wholly-owned subsidiaries and variable interest entities (“VIE”s) where we are the primary beneficiary. See Note 5 Variable Interest Entities. Results of operations of VIEs are included from the dates we became the primary beneficiary. All intercompany balances and transactions have been eliminated in consolidation.
Use of Estimates	Use of Estimates The accompanying Condensed Consolidated Financial Statements have been prepared in conformity with GAAP, which requires management to make estimates and assumptions affecting the reported amounts in our Condensed Consolidated Financial Statements and accompanying notes. These estimates are based on information available as of the date of the Condensed Consolidated Financial Statements; therefore, actual results could differ from those estimates. The significant estimates underlying our Condensed Consolidated Financial Statements include revenue recognition; allowance for doubtful accounts; recoverability of long-lived assets, intangible assets and goodwill; loss contingencies; accounting for business combinations, including amounts assigned to definite and indefinite lived intangible assets and contingent consideration; customer equity appreciation rights; and equity-based compensation. As of June 30, 2022, the COVID-19 pandemic continues to evolve and impact our Episodes of Care Services segment due to the passage of time between episode initiation and the performance and subsequent recognition of revenue for our services; s ee Note 3 The COVID-19 Pandemic . As a result, many of our estimates and assumptions have required increased judgment and carry a higher degree of variability and volatility. As events continue to evolve and additional information becomes available, our estimates may change materially in the future. See Note 6 Revenue Recognition for changes in estimates related to revenue recognition for the BPCI-A program in the second quarter of 2022.
Comprehensive Income (Loss)	Comprehensive Income (Loss) We have not identified any incremental items that would be considered a component of comprehensive income (loss) and accordingly a statement of comprehensive income (loss) is not reflected in the Condensed Consolidated Financial Statements because net loss and comprehensive loss are the same.
Restricted Cash	Restricted Cash Under our Master Agreement with the Centers for Medicare and Medicaid Services (“CMS”), we were required to place certain funds in escrow for the benefit of CMS. These amounts, known as a Secondary Repayment Source (“SRS”), were primarily based on the size of our participation in the legacy CMS Bundled Payments for Care Improvement (“BPCI”) program, the predecessor program of the Bundled Payments for Care Improvement - Advanced initiative (“BPCI-A”). These funds were available to CMS as a supplemental payment source if we failed to pay amounts owed to CMS. Under the agreement, the funds are returned to us 18 months after the conclusion of the effective period of the CMS Master Agreement, or when all financial obligations to CMS are fulfilled. As of December 31, 2021, there was $0.5 million in the SRS account included in restricted cash on the Condensed Consolidated Balance Sheets related to BPCI-A, all of which was released in the first quarter of 2022. We also withhold a portion of shared savings to customers in a “holding pool” to cover any potential subsequent negative adjustments through CMS’s subsequent reconciliation true-up process. These funds are distributed to customers following the final true-up if there is no negative adjustment. These amounts represent consideration payable to the customer and therefore have reduced revenue in the period earned. The funds have been received by us from CMS and are held in a separate cash account, included as restricted cash on the Condensed Consolidated Balance Sheets. Since the funds are payable to the customer at the point the final CMS true-up is made or a negative adjustment is due to us, the amounts are also included in accounts payable and accrued expenses on the Condensed Consolidated Balance Sheets. As of June 30, 2022 and December 31, 2021, there was $1.8 million and $5.2 million of restricted cash in the holding pool, respectively. In addition, as of June 30, 2022 we held $0.5 million in a separate cash account, included as restricted cash on the Condensed Consolidated Balance Sheets, in relation to an ACO owned by our subsidiary Caravan Health. This ACO is part of a risk model under the CMS Medicare Shared Savings Program (“MSSP”) where it shares in both the savings and losses. The ACO has a master letter of credit with CMS as the recipient where the letter of credit is used as protection against unpaid losses, should the ACO fail to remit payment in the event that losses occur. The letter of credit is collateralized by the ACO members, by either cash remitted or subordinated letters of credit. This restricted cash will only be used if an ACO member fails to remit payment in connection with a subordinated letter of credit.
Accounts Receivable	Accounts ReceivableAccounts receivable primarily consist of amounts due from customers and CMS and are stated at their net realizable value. Management evaluates all accounts periodically and an allowance is established based on the latest information available to management. Management considers historical realization data, accounts receivable aging trends and other operational trends to estimate the collectability of receivables. After all reasonable attempts to collect a receivable have been exhausted, the receivable is written off against the allowance for doubtful accounts.
Advertising and Marketing Cost	Advertising and Marketing CostsAdvertising and marketing costs are included in selling, general and administrative expenses (“SG&A”) and are expensed as incurred.
Accounting for Leases	Accounting for Leases We lease various property and equipment, with the majority of our leases consisting of real estate leases. Effective January 1, 2022, we adopted ASC Topic 842 Leases (“ASC 842”). Under ASC 842, a lease is a contract, or part of a contract, that conveys the right to control the use of identified property, plant or equipment for a period of time in exchange for consideration. Our contracts determined to be or contain a lease include explicitly or implicitly identified assets where we have the right to substantially all of the economic benefits of the assets and we have the ability to direct how and for what purpose the assets are used during the lease term. Leases are classified as either operating or financing. All of our leases meet the criteria to be classified as operating leases. For operating leases, we recognize a lease liability equal to the present value of the remaining lease payments, and a right of use asset equal to the lease liability, subject to certain adjustments, such as prepaid rents, initial direct costs and lease incentives received from the lessor. We use the incremental borrowing rate to determine the present value of the lease payments. The incremental borrowing rate is the rate of interest that we would have to borrow on a collateralized basis over a similar term for an amount equal to the lease payments in a similar economic environment. Certain of our leases include variable lease costs to reimburse the lessor for real estate tax and insurance expenses and certain non-lease components that transfer a distinct service to us, such as common area maintenance services. We have elected not to separate the accounting for lease components and non-lease components for all leased assets. We sublease portions of our office space where we do not use the entire space for our operations. Sublease income is recorded as a reduction of lease expense.
Recent Accounting Pronouncements	Recent Accounting Pronouncements Recently Adopted In February 2016, the FASB issued ASU 2016-02, Leases (“ASC 842”) which requires lessees to recognize leases on the balance sheet by recording a right-of-use asset and lease liability. This guidance was effective for non-public entities for annual reporting period s beginning after December 15, 2021. We adopted this new guidance as of January 1, 2022 and applied the transition option, whereby prior comparative periods are not retrospectively presented in the consolidated financial statements. We elected the package of practical expedients not to reassess prior conclusions related to contracts containing leases, lease classification and initial direct costs and the lessee practical expedient to combine lease and non-lease components for all asset classes. We made a policy election to not recognize right-of-use assets and lease liabilities for short-term leases for all asset classes. See Note 8 Leases . In October 2021, the FASB issued ASU 2021-08, Business Combinations (Topic 805) Accounting for Contract Assets and Contract Liabilities from Contracts with Customers (“ASU 2021-08”) which requires that an entity (acquirer) recognize and measure contract assets and contract liabilities acquired in a business combination in accordance with Topic 606. ASU 2021-08 is effective for public entities for fiscal years beginning after December 15, 2022, including interim periods within those fiscal years, and should be applied prospectively to business combinations occurring on or after the effective date of the amendments. We elected to early adopt this new guidance for interim periods in 2022 beginning with the Caravan Health acquisition on March 1, 2022. We measured the acquired contract assets and liabilities in accordance with Topic 606. See Note 4 Business Combinations . In November 2021, the FASB issued ASU 2021-10, Government Assistance (Topic 832) Disclosures by Business Entities about Government Assistance (“ASU 2021-10”) which requires annual disclosures that increase the transparency of transactions with a government accounted for by applying a grant or contribution accounting model, including (1) the types of transactions, (2) the accounting for those transactions, and (3) the effect of those transactions on an entity’s financial statements. ASU 2021-10 was effective for all entities for fiscal years beginning after December 31, 2021. We adopted this new guidance as of January 1, 2022. There was no material impact on our condensed consolidated financial statements upon adoption. Pending Adoption We are an “emerging growth company” under the Jumpstart Our Business Startups Act (“JOBS Act”). Pursuant to the JOBS Act, an emerging growth company has the option to adopt new or revised accounting standards that may be issued by FASB or the SEC either (i) within the same periods as those otherwise applicable to non-emerging growth companies or (ii) within the same time periods as private companies. We intend to take advantage of the exemption for complying with new or revised accounting standards within the same time periods as private companies. The effective dates below are the effective dates we expect to adopt the new accounting pronouncements, which are those permitted for a company that is not an issuer. In June 2016, the FASB issued ASU 2016-13, Financial Instruments – Credit Losses (Topic 326) (“ASU 2016-13”) which introduced the current expected credit losses methodology for estimating allowances for credit losses. ASU 2016-13 applies to all financial instruments carried at amortized cost and off-balance-sheet credit exposures not accounted for as insurance, including loan commitments, standby letters of credit, and financial guarantees. The new accounting standard does not apply to trading assets, loans held for sale, financial assets for which the fair value option has been elected, or loans and receivables between entities under common control. ASU 2016-13 is effective for non-public entities for fiscal years beginning after December 15, 2022, including interim periods within those fiscal years. Early adoption is permitted. We are evaluating the impact of this new guidance on our condensed consolidated financial statements.
Revenue Recognition	Disaggregation of Revenue We earn revenue from our two operating segments, Home & Community Services and Episodes of Care Services, under contracts that contain various fee structures. Through our Home & Community Services segment, we offer health evaluations performed either within the patient’s home, virtually or at a healthcare provider facility, primarily to Medicare Advantage health plans (and to some extent, Medicaid). Additionally, we offer certain diagnostic screening and other ancillary services, and through our Signify Community solution, we offer access to services to address healthcare concerns related to social determinants of health. Through our Episodes of Care Services segment, we primarily provide services designed to improve the quality and efficiency of healthcare delivery by developing and managing episodic payment programs in partnership with healthcare providers, primarily under the BPCI-A program with CMS. We also provide ACO services through our Caravan Health subsidiary, acquired in March 2022. Additionally, we provide certain complex care management services. All of our revenue is generated in the United States. In July 2022, we announced our plans to exit our Episodes of Care Services business, see Note 24 Subsequent Events. Performance Obligations Episodes of Care Services There have been no material changes to our revenue recognition and estimates, other than as described below related to the semiannual BPCI-A reconciliation and the acquisition of Caravan Health. During the second quarter of 2022, we received a semiannual BPCI-A reconciliation from CMS. Within that reconciliation, CMS applied a negative retrospective price adjustment to the benchmark prices against which savings are measured for specific episodes under the BPCI-A program. Several BPCI-A participants, including us, disputed the price adjustment. Our dispute is based on price trend data independently collected that indicates a positive price adjustment should be applied and corresponds with inflation in the medical services industry. CMS subsequently recommended participants provide formal evidence of the pricing errors. We responded to the request in July 2022, and upon receipt of our submission, CMS deemed the reconciliation period to remain open. As a result of the open reconciliation period and our view that the information presented in the reconciliation was not accurate, we did not change our current revenue estimates and do not plan to update them until there is further resolution or clarity of this matter. As of June 30, 2022, we recorded $48.9 million, $24.8 million and $8.9 million in revenue related to performance periods beginning in April 2021, October 2021 and April 2022, respectively, that may be impacted in the event a negative price adjustment prevails. Changes in management’s estimates of prior period performance could result in the reversal of revenue and a further loss may be recorded. CMS has indicated it will respond to error notices in the third quarter of 2022. The determination that the semiannual reconciliation is not deemed final has delayed the recognition of accounts receivable for our Episodes of Care Services segment as of June 30, 2022. Estimated revenue amounts related to this reconciliation period continue to be included in contract assets on our Condensed Consolidated Balance Sheets. Historically, we received a final reconciliation in the second quarter of each year, thereby reducing the associated contract assets and recording accounts receivable for the amounts to be collected. Accordingly, the cash collections from the delayed reconciliation will also deviate from historical cash collection seasonality trends. Caravan Health enters into contracts with customers to provide multiple services around the management of the ACO model. These include, but are not limited to, population health software, analytics, practice improvement, compliance, marketing, governance, surveys and licensing. The overall objective of the services provided is to help the customer receive shared savings from CMS. Caravan Health enters into arrangements with customers wherein we receive a contracted percentage of each customer’s portion of shared savings if earned. We recognize shared savings revenue as performance obligations are satisfied over time, commensurate with the recurring ACO services provided to the customer over a 12-month calendar year period. The shared savings transaction price is variable, and therefore, we estimate an amount we expect to receive for each 12-month calendar year performance obligation period. In order to estimate this variable consideration, management initially uses estimates of historical performance of the ACOs. We consider inputs such as attributed patients, expenditures, benchmarks and inflation factors. We adjust our estimates at the end of each reporting period to the extent new information indicates a change is needed. We apply a constraint to the variable consideration estimate in circumstances where we believe the data received is incomplete or inconsistent, so as not to have the estimates result in a significant revenue reversal in future periods. Although our estimates are based on the information available to us at each reporting date, new and material information may cause actual revenue earned to differ from the estimates recorded each period. These include, among others, Hierarchical Conditional Category (“HCC”) coding information, quarterly reports from CMS, unexpected changes in attributed patients and other limitations of the program beyond our control. We receive final reconciliations from CMS and collect the cash related to shared savings earned annually in the third or fourth quarter of each year for the preceding calendar year. The remaining sources of Caravan Health revenue in our Episodes of Care Services segment are recognized over time when, or as, the performance obligations are satisfied and are primarily based on a fixed fee or per member per month fee. Therefore, they do not require significant estimates and assumptions by management.

Significant Accounting Polici_3

Significant Accounting Policies (Tables)	6 Months Ended
	Jun. 30, 2022
Accounting Policies [Abstract]
Schedule of Cash and Cash Equivalents	The following table reconciles cash, cash equivalents, and restricted cash per the Condensed Consolidated Statements of Cash Flows to the Condensed Consolidated Balance Sheets: June 30, 2022 December 31, 2021 (in millions) Cash and cash equivalents $ 439.4 $ 678.5 Restricted cash 2.3 5.7 Total cash, cash equivalents, and restricted cash $ 441.7 $ 684.2
Schedule of Restricted Cash	The following table reconciles cash, cash equivalents, and restricted cash per the Condensed Consolidated Statements of Cash Flows to the Condensed Consolidated Balance Sheets: June 30, 2022 December 31, 2021 (in millions) Cash and cash equivalents $ 439.4 $ 678.5 Restricted cash 2.3 5.7 Total cash, cash equivalents, and restricted cash $ 441.7 $ 684.2

Business Combinations (Tables)

Business Combinations (Tables)	6 Months Ended
	Jun. 30, 2022
Business Combination and Asset Acquisition [Abstract]
Schedule of Preliminary Fair Value of Net Assets Acquired	The preliminary allocation of the purchase price to the fair values of the assets acquired and liabilities assumed at the date of the acquisition was as follows: Cash $ 6.8 Restricted cash 0.5 Accounts receivable 1.6 Contract assets 9.1 Prepaid expenses and other current assets 1.7 Property and equipment 0.3 Intangible assets 93.9 Other assets 0.1 Total identifiable assets acquired 114.0 Accounts payable and accrued liabilities 2.9 Other current liabilities 0.6 Deferred tax liabilities 22.4 Total liabilities assumed 25.9 Net identifiable assets acquired 88.1 Goodwill 199.3 Total of assets acquired and liabilities assumed $ 287.4

Variable Interest Entities (Tab

Variable Interest Entities (Tables)	6 Months Ended
	Jun. 30, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Schedule of Variable Interest Entities	The carrying amount and classification of the VIEs’ assets and liabilities included in the Condensed Consolidated Balance Sheets, net of intercompany amounts, are as follows: June 30, 2022 December 31, 2021 (in millions) ASSETS Current assets Cash and cash equivalents $ 6.7 $ 10.6 Accounts receivable, net 25.2 14.6 Total current assets 31.9 25.2 Total assets $ 31.9 $ 25.2 LIABILITIES AND EQUITY Current liabilities Accounts payable and accrued expenses $ — $ 3.4 Contract liabilities 0.6 — Total current liabilities 0.6 3.4 Total liabilities 0.6 3.4 Company capital 40.2 29.3 Accumulated deficit (8.9) (7.5) Total equity 31.3 21.8 Total liabilities and equity $ 31.9 $ 25.2

Revenue Recognition (Tables)

Revenue Recognition (Tables)	6 Months Ended
	Jun. 30, 2022
Revenue from Contract with Customer [Abstract]
Disaggregation of Revenue	The following table summarizes disaggregated revenue from contracts with customers by source of revenue, which we believe best presents the nature, amount and timing of revenue. Three months ended June 30, Six months ended June 30, 2022 2021 2022 2021 (in millions) Evaluations $ 207.0 $ 173.2 $ 393.2 $ 323.5 Other 0.6 2.2 1.3 4.3 Home & Community Services Total Revenue 207.6 175.4 394.5 327.8 Episodes 19.8 35.3 43.9 60.7 Caravan Health 16.6 — 19.8 — Other 2.2 2.1 4.5 4.3 Episodes of Care Services Total Revenue 38.6 37.4 68.2 65.0 Consolidated Revenue Total $ 246.2 $ 212.8 $ 462.7 $ 392.8
Schedule of Contract Assets and Contract Liabilities	The following table provides information about accounts included on the Condensed Consolidated Balance Sheets. June 30, 2022 December 31, 2021 Episodes of Care Services Home & Community Services Total Episodes of Care Services Home & Community Services Total (in millions) Assets Accounts receivable, net (1) $ 38.5 $ 179.4 $ 217.9 $ 100.1 $ 117.1 $ 217.2 Contract assets (2) $ 164.9 $ 7.7 $ 172.6 $ 82.8 $ 1.5 $ 84.3 Liabilities Shared savings payable (3) $ 20.5 $ — $ 20.5 $ 63.4 $ — $ 63.4 Contract liabilities (4) $ 48.3 $ 4.2 $ 52.5 $ 27.8 $ 5.1 $ 32.9 Deferred revenue (5) $ 0.8 $ 0.2 $ 1.0 $ 0.1 $ 3.5 $ 3.6 (1) Accounts receivable, net for Episodes of Care Services included $1.3 million due from CMS as of June 30, 2022 primarily related to amounts not yet collected for the fifth reconciliation period of the BPCI-A program. As of December 31, 2021, accounts receivable, net for Episodes of Care Services included $56.2 million due from CMS primarily related to the fifth reconciliation period of the BPCI-A program. Accounts receivable, net for Home & Community Services included $13.8 million and $3.7 million in amounts not yet billed to customers, as of June 30, 2022 and December 31, 2021, respectively. The remaining amount of accounts receivable for both Episodes of Care Services and Home & Community Services represent amounts to be received from customers. Home & Community Services accounts receivable as of June 30, 2022 reflected strong IHE volume in the second quarter. (2) Contract assets primarily represent management’s estimate of amounts we expect to receive under the BPCI-A program related to the next two reconciliation periods. Due to the dispute of the most recent reconciliation, as of June 30, 2022, contract assets include amounts related to three reconciliation periods. As of June 30, 2022, contract assets covered episodes of care commencing in the period from April 2021 through June 2022. Estimates for program size and savings rate are based on information available as of the date of the financial statements. We record an estimate of revenue related to these performance obligations over the 13-month period starting in the period the related episodes of care commence and through the estimated receipt of the semiannual CMS reconciliation file. Any changes to these estimates based on new information will be recorded in the period such information is received. Total savings generated and revenue earned for the episodes of care in which a component of the contract asset recorded as of June 30, 2022 relates to, will be included in the next semiannual reconciliation received from CMS. Historically, a final reconciliation would have been received during the second quarter of 2022, and shared savings amounts included in the reconciliation would have decreased estimated amounts in contract assets. Due to our dispute with CMS regarding the price adjustment included in the most recent reconciliation, as of June 30, 2022, contract assets include estimated amounts related to three reconciliation periods . Contract assets for Episodes of Care Services segment also included $21.0 million related to estimated shared savings under the Caravan Health ACO services programs. Contract assets in the Home & Community Services segment of $7.7 million as of June 30, 2022 represent management’s estimate of amounts to be received from clients as a result of certain variable consideration discounts over extended contract term and service levels being achieved during the contractual period. (3) Total shared savings payable is included in accounts payable and accrued expenses on the Condensed Consolidated Balance Sheets. Shared savings payable for Episodes of Care Services included $23.9 million due to CMS as of December 31, 2021, all of which was settled with CMS in the first quarter of 2022. Shared savings payable included $18.7 million as of June 30, 2022 primarily related to the fifth reconciliation received in December 2021, which is expected to be paid to customers related to their portion of savings earned under the BPCI-A program. Additionally, there is $1.8 million included in shared savings payable at June 30, 2022, which represents amounts withheld from customers under the BPCI-A program based on contractual withholding percentages. This amount has been received by us from CMS and is held as restricted cash. We expect to remit these amounts to customers at the conclusion of the program, at which time both restricted cash and the liability will be reduced. (4) Contract liabilities in our Episodes of Care Services segment represent management’s estimate of savings amounts we expect to share with our customers based on contractual shared savings percentages related to the amounts we expect to be entitled to receive under the BPCI-A program for the next two reconciliation periods. Due to our dispute with CMS regarding the price adjustment included in the most recent reconciliation, as of June 30, 2022, contract liabilities include estimated amounts related to three reconciliation periods. As of June 30, 2022, contract liabilities of $48.3 million cover episodes of care commencing in the period from April 2021 through June 2022. These amounts offset the gross amount we expect to receive for the same period included in contract assets as of June 30, 2022. Contract liabilities in the Home & Community Services segment of $4.2 million as of June 30, 2022 represent management’s estimate of potential refund liabilities due to certain clients as a result of certain service levels not being achieved during the contractual periods. (5) Deferred revenue is included in other current liabilities on the Condensed Consolidated Balance Sheets and primarily relates to advance payments received from certain customers. The table below summarizes the activity recorded in the contract asset and liability accounts for the periods presented. Three months ended June 30, Six months ended June 30, Contract Assets 2022 2021 2022 2021 (in millions) (in millions) Balance at beginning of period $ 132.5 $ 61.3 $ 84.3 $ 27.8 Acquired in Caravan Health Acquisition — — 9.1 — Performance obligation completed, converted to accounts receivable — (27.4) — (27.4) Estimated revenue recognized related to performance obligations satisfied at a point-in-time 3.4 — 6.3 — Estimated revenue recognized related to performance obligations satisfied over time 36.7 24.3 72.9 57.8 Balance at end of period $ 172.6 $ 58.2 $ 172.6 $ 58.2 Three months ended June 30, Six months ended June 30, Contract Liabilities 2022 2021 2022 2021 (in millions) (in millions) Balance at beginning of period $ 44.0 $ 20.8 $ 32.9 $ 6.2 Performance obligation completed, converted to shared savings payable (0.2) (4.4) (0.2) (4.4) Payments made to customer (0.5) — (0.5) (0.6) Estimated amounts due to customer related to performance obligations satisfied at a point-in-time — 1.1 (0.3) 2.2 Estimated amounts due to customer related to performance obligations satisfied over time 9.2 2.0 20.6 16.1 Balance at end of period $ 52.5 $ 19.5 $ 52.5 $ 19.5 Three months ended June 30, Six months ended June 30, Deferred Revenue 2022 2021 2022 2021 (in millions) (in millions) Balance at beginning of period $ 2.6 $ 7.0 $ 3.6 $ 3.8 Acquired in Caravan Health Acquisition — — 0.5 — Payments received from customers 0.1 0.7 0.7 8.2 Revenue recognized upon completion of performance obligation (1.7) (3.3) (3.8) (7.6) Balance at end of period $ 1.0 $ 4.4 $ 1.0 $ 4.4 Three months ended June 30, Six months ended June 30, Shared Savings Payable 2022 2021 2022 2021 (in millions) (in millions) Balance at beginning of period $ 37.4 $ 74.4 $ 63.4 $ 80.8 Amounts paid to customer and/or CMS (16.9) (108.5) (84.7) (115.0) Amounts due to customer upon completion of performance obligation — 88.3 41.8 88.4 Balance at end of period $ 20.5 $ 54.2 $ 20.5 $ 54.2

Property and Equipment (Tables)

Property and Equipment (Tables)	6 Months Ended
	Jun. 30, 2022
Property, Plant and Equipment [Abstract]
Schedule of Property and Equipment, net	Property and equipment, net were as follows as of each of the dates presented: June 30, 2022 December 31, 2021 (in millions) Computer equipment $ 25.3 $ 22.0 Leasehold improvements 18.6 18.5 Furniture and fixtures 7.1 6.5 Software 2.4 2.5 Projects in progress 0.7 0.7 Property and equipment, gross 54.1 50.2 Less: Accumulated depreciation and amortization (30.7) (26.5) Property and equipment, net $ 23.4 $ 23.7

Leases (Tables)

Leases (Tables)	6 Months Ended
	Jun. 30, 2022
Leases [Abstract]
Summary of Impact of ASC 842 Adoption	The following is a summary of the impact of ASC 842 adoption on our Condensed Consolidated Balance Sheet: December 31, 2021 ASC 842 Adjustments January 1, 2022 (in millions) Assets Operating lease right-of-use assets $ — $ 23.0 $ 23.0 Liabilities Current portion of operating lease liabilities — 8.5 8.5 Operating lease liability, net of current portion — 27.1 27.1 Deferred rent and tenant improvement allowances 12.2 (12.2) — Retained Earnings 19.7 (0.4) 19.3
Operating Lease Right-of-Use Assets and Lease Liabilities	The following table presents our operating lease right-of-use assets and lease liabilities as of June 30, 2022. Current lease liabilities are included in other current liabilities on the Condensed Consolidated Balance Sheets. June 30, 2022 (in millions) Operating lease right-of-use assets $ 24.8 Current portion of operating lease liabilities 7.9 Non-current operating lease liabilities 28.4 Total Lease Liabilities $ 36.3
Lease, Cost	The components of lease expense were as follows as of each of the dates presented: Three months ended June 30, 2022 Six months ended June 30, 2022 (in millions) Operating lease cost $ 2.1 $ 4.2 Variable lease cost 0.7 1.4 Sublease income (0.6) (1.3) Total Lease Cost (1) $ 2.2 $ 4.3 (1) Excludes short-term lease expense, which is not material The following table presents the weighted average remaining lease term and discount rate of our operating leases as of June 30, 2022: Weighted Average Lease Term (Years) 6.3 Weighted Average Discount Rate 4.7 %
Schedule of Maturities of Operating Lease Liabilities	As of June 30, 2022, maturities of our operating lease liabilities are as follows: Remainder of 2022 $ 4.6 2023 8.8 2024 5.5 2025 4.8 2026 4.1 Thereafter 14.6 Total lease payments 42.4 Less: imputed interest (6.1) Present value of operating lease liabilities $ 36.3
Schedule of Future Minimum Lease Payments	As of December 31, 2021, future minimum lease payments under non-cancellable operating leases were as follows: 2022 $ 10.2 2023 8.7 2024 6.1 2025 9.3 2026 8.6 Thereafter 21.5 $ 64.4

Intangible Assets (Tables)

Intangible Assets (Tables)	6 Months Ended
	Jun. 30, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Intangible Assets	Intangible assets were as follows as of each of the dates presented: June 30, 2022 December 31, 2021 Estimated Useful Life (years) Gross Carrying Amount Accumulated amortization Net Carrying Value Gross Carrying Amount Accumulated amortization Net Carrying Value (in millions) Customer relationships 3 - 20 $ 482.3 $ (95.9) $ 386.4 $ 530.5 $ (129.1) $ 401.4 Acquired and capitalized software 3 - 6 107.4 (57.8) 49.6 134.3 (80.4) 53.9 Tradename 3 0.7 (0.1) 0.6 — — — Total $ 590.4 $ (153.8) $ 436.6 $ 664.8 $ (209.5) $ 455.3
Schedule of Expected Amortization Expense	Expected amortization expense as of June 30, 2022 related to intangible assets, including internal-use software development costs, was as follows: (in millions) Remainder of 2022 $ 23.8 2023 44.3 2024 39.9 2025 33.6 2026 32.3 Thereafter 262.7 $ 436.6

Goodwill (Tables)

Goodwill (Tables)	6 Months Ended
	Jun. 30, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Change in Carrying Amount of Goodwill	The change in the carrying amount of goodwill for each reporting unit is as follows: Home & Community Services Episodes of Care Services Total (in millions) Balance at December 31, 2021 $ 170.4 $ 426.7 $ 597.1 Business combinations — 199.3 199.3 Impairment $ — $ (426.7) $ (426.7) Balance at June 30, 2022 $ 170.4 $ 199.3 $ 369.7

Accounts Payable and Accrued _2

Accounts Payable and Accrued Expenses (Tables)	6 Months Ended
	Jun. 30, 2022
Payables and Accruals [Abstract]
Schedule of Accounts Payable and Accrued Expenses	Accounts payable and accrued expenses consist of the following: June 30, December 31, 2022 2021 (in millions) Accrued payroll and payroll-related expenses $ 31.3 $ 46.5 Other accrued expenses 28.1 19.6 Shared savings payable 20.5 63.4 Accounts payable 5.6 5.6 Accrued income taxes 0.5 1.6 Total accounts payable and accrued liabilities $ 86.0 $ 136.7

Long-Term Debt (Tables)

Long-Term Debt (Tables)	6 Months Ended
	Jun. 30, 2022
Debt Disclosure [Abstract]
Schedule of Long-Term Debt	Long-term debt was as follows: June 30, December 31, 2022 2021 (in millions) Revolving Facility $ — $ — 2021 Term Loan 347.3 349.1 Total debt 347.3 349.1 Unamortized debt issuance costs (5.5) (6.0) Unamortized discount on debt (4.3) (4.7) Total debt, net 337.5 338.4 Less current maturities (3.5) (3.5) Total long-term debt $ 334.0 $ 334.9
Future Principal Maturities of Long-Term Debt	The aggregate principal maturities of long-term debt due subsequent to June 30, 2022 are as follows: (in millions) Remainder of 2022 $ 1.7 2023 3.5 2024 3.5 2025 3.5 2026 3.5 Thereafter 331.6 $ 347.3

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	6 Months Ended
	Jun. 30, 2022
Fair Value Disclosures [Abstract]
Schedule of Assets and Liabilities Measured at Fair Value on a Recurring Basis	Assets and liabilities measured at fair value on a recurring basis were as follows: June 30, 2022 Balance Sheet Classification Type of Instrument Level 1 Level 2 Level 3 Total (in millions) Cash equivalents Money market funds $ 331.3 $ — $ — $ 331.3 Customer EAR liability Customer equity appreciation rights — — 61.0 61.0 Customer EAR liability EAR letter agreement — — 2.6 2.6 Contingent consideration Consideration due to sellers — — 35.4 35.4 December 31, 2021 Balance Sheet Classification Type of Instrument Level 1 Level 2 Level 3 Total (in millions) Cash equivalents Money market funds $ 400.1 $ — $ — $ 400.1 Customer EAR liability Customer equity appreciation rights — — 48.6 48.6 Contingent consideration Consideration due to sellers — — — —
Changes in Level 3 Liabilities Measured at Fair Value on a Recurring Basis	The changes in Level 3 liabilities measured at fair value on a recurring basis were as follows: Contingent Consideration Three months ended June 30, Six months ended June 30, 2022 2021 2022 2021 (in millions) (in millions) Beginning of period $ 30.6 $ 15.4 $ — $ 15.2 Payment of contingent consideration — (15.0) — (15.0) Initial measurement of contingent consideration due to sellers — — 30.5 — Remeasurement of contingent consideration included in selling, general and administrative expense 4.8 2.0 4.9 2.2 Balance at end of period $ 35.4 $ 2.4 $ 35.4 $ 2.4 Customer equity appreciation rights Three months ended June 30, Six months ended June 30, 2022 2021 2022 2021 (in millions) (in millions) Beginning of period $ 84.0 $ 83.3 $ 48.6 $ 21.6 Grant date fair value estimate recorded as reduction to revenue 4.9 4.9 9.8 9.8 Grant date fair value estimate of EAR letter agreement recorded as reduction to revenue 1.6 — 3.2 — Remeasurement of fair value of customer EAR agreements included in other expense (income), net (26.6) 14.5 2.6 71.3 Remeasurement of fair value of EAR letter agreement, included in other expense (income), net (0.3) — (0.6) — Balance at end of period $ 63.6 $ 102.7 $ 63.6 $ 102.7
Schedule of Valuation Techniques and Significant Unobservable Inputs	The valuation techniques and significant unobservable inputs used in recurring Level 3 fair value measurements were as follows as of June 30, 2022: Fair Value (in millions) Valuation Technique Significant Unobservable Inputs Assumption Customer equity appreciation rights $ 61.0 Monte Carlo Volatility 60.0% Dividend yield 0% Risk-free rate 2.98% Expected term (years) 3 EAR Letter Agreement $ 2.6 Monte Carlo Volatility 60.0% Dividend yield 0% Risk-free rate 2.98% Expected term (years) 3 Consideration due to sellers $ 35.4 Black-Scholes Volatility 18.5% Discount Rate 4.10% Risk Free Rate 1.71% Credit Spread 5.80% Expected term (years) 1.25 Fair value of the contingent consideration related to the Caravan Health acquisition (s ee Note 4 Business Combinations) is measured using the Black-Scholes option pricing model, which uses certain assumptions to estimate the fair value, including long-term financial forecasts, expected term until payout, volatility, discount rate, credit spread, and risk-free rate. The expected volatility and discount rate are calculated using comparable peer companies, adjusted for Caravan Health’s operational leverage. The risk-free interest rate is based on the U.S. Treasury rates that are commensurate with the term of the contingent consideration. Changes in the estimated fair value compared to the initial estimated fair value at the acquisition date are included in SG&A expense on our Condensed Consolidated Statement of Operations, and are impacted by the passage of time and Caravan Health’s progress in meeting the future performance criteria. The valuation techniques and significant unobservable inputs used in recurring Level 3 fair value measurements were as follows as of December 31, 2021: Fair Value (in millions) Valuation Technique Significant Unobservable Inputs Assumption Customer equity appreciation rights $ 48.6 Monte Carlo Volatility 50.0% Dividend yield 0% Risk-free rate 1.05% Expected term (years) 3.5 Fair Value Valuation Technique Significant Unobservable Inputs Discount Rate Consideration due to sellers $ — Discounted approach Discount Rate 5.0%

Noncontrolling Interest (Tables

Noncontrolling Interest (Tables)	6 Months Ended
	Jun. 30, 2022
Noncontrolling Interest [Abstract]
Summary of Ownership Interests in Cure TopCo	The following table summarizes the ownership interests in Cure TopCo as of June 30, 2022: LLC Units Ownership Percentage Number of LLC Units held by Signify Health, Inc. 176,606,816 75.4% Number of LLC Units held by noncontrolling interests 57,568,959 24.6% Total LLC Units outstanding 234,175,775 100.0%

Equity-Based Compensation (Tabl

Equity-Based Compensation (Tables)	6 Months Ended
	Jun. 30, 2022
Share-Based Payment Arrangement [Abstract]
Schedule of Stock Options Activity	The following is a summary of stock option activity for awards subject to time-based vesting for the six months ended June 30, 2022: Outstanding Options Weighted average exercise price per share Outstanding at December 31, 2021 4,926,357 $ 9.98 Granted 4,753,215 $ 14.66 Converted to time-based vesting 817,081 $ 8.46 Forfeited (529,642) $ 16.38 Exercised (586,397) $ 3.88 Expired (4,117) $ 14.41 Outstanding at June 30, 2022 9,376,497 $ 12.24
Schedule of Restricted Stock Units Activity	A summary of restricted stock unit activity for the period presented is as follows: Restricted Stock Units Weighted Avg. Grant Date FMV Outstanding at December 31, 2021 602,745 $ 18.37 Granted 3,426,967 $ 14.09 Vested (87,724) $ 24.10 Forfeited (326,454) $ 15.20 Outstanding at June 30, 2022 3,615,534 $ 14.46
Summary of ESPP Share Reserve Activity	A summary of ESPP share reserve activity for the six months ended June 30, 2022 is as follows: Shares Weighted average price Available for future purchases, beginning of year 4,567,246 Shares issued (a) 2,418,470 Common stock purchased (143,313) $ 11.73 Available for future purchases, end of period 6,842,403 (a) On January 1, 2022, the number of shares reserved for issuance was increased by 2,418,470.

Loss Per Share (Tables)

Loss Per Share (Tables)	6 Months Ended
	Jun. 30, 2022
Earnings Per Share [Abstract]
Schedule of Loss Per Share	The following table sets forth reconciliations of the numerators and denominators used to compute basic and diluted loss per share of Class A common stock for the three and six months ended June 30, 2022 and 2021. The basic and diluted loss per share for the six months ended June 30, 2021 only includes the period from February 12, 2021 to June 30, 2021, which represents the period wherein we had outstanding Class A common stock. Three months ended June 30, Six months ended June 30, 2022 2021 2022 2021 (in millions) Net loss $ (490.0) $ (0.1) $ (506.3) $ (51.8) Less: Net loss attributable to pre-Reorganization Transactions — — — (17.2) Less: Net loss attributable to the noncontrolling interest (119.5) (0.1) (124.9) (11.4) Net loss attributable to Signify Health, Inc. $ (370.5) $ — $ (381.4) $ (23.2) Weighted average shares of Class A common stock outstanding - Basic 176,350,100 168,003,727 174,565,795 167,145,986 Earnings (loss) per share of Class A common stock - Basic $ (2.10) $ — $ (2.19) $ (0.14) Earnings (loss) per share of Class A common stock - Diluted $ (2.10) $ — $ (2.19) $ (0.14)
Schedule of Antidilutive Shares Outstanding Excluded from Computation of Diluted Loss Per Share	The following table summarizes the stock options, RSUs and LLC Units that were anti-dilutive for the periods indicated. The effects of each would have been anti-dilutive as we recorded a net loss in each of the periods. As a result, these shares, which were outstanding, were excluded from the computation of diluted loss per share for the periods indicated. Three months ended June 30, Six months ended June 30, 2022 2021 2022 2021 Antidilutive Shares: Stock Options 9,376,497 5,951,435 9,376,497 6,832,885 RSUs 3,615,534 85,552 3,615,534 151,880 LLC Units 57,568,959 67,049,882 57,568,959 67,049,882

Commitment and Contingencies (T

Commitment and Contingencies (Tables)	6 Months Ended
	Jun. 30, 2022
Commitments and Contingencies Disclosure [Abstract]
Summary of EAR Letter Agreement	As of June 30, 2022 , there was approximately $73.1 million of original grant date fair value unrecognized related to the EAR Letter Agreement, which we expect to record as a reduction of revenue as follows: Remainder of 2022 $ 3.1 2023 20.0 2024 20.0 2025 20.0 2026 10.0 Total $ 73.1
Summary of SEU Activity	The following table summarizes the change in the SEU liability: Three months ended June 30, Six months ended June 30, 2022 2021 2022 2021 (in millions) Balance at beginning of period $ 0.3 $ 0.7 $ 0.2 $ — SEU expense included in service expense — — 0.1 0.6 SEU expense included in SG&A expense 0.1 0.3 0.2 1.2 Cash payments (0.1) (0.3) (0.2) (1.1) Balance at end of period $ 0.3 $ 0.7 $ 0.3 $ 0.7

Segment Reporting (Tables)

Segment Reporting (Tables)	6 Months Ended
	Jun. 30, 2022
Segment Reporting [Abstract]
Schedule of Operating Segment Results	Our operating segment results for the periods presented were as follows: Three months ended June 30, Six months ended June 30, 2022 2021 2022 2021 (in millions) (in millions) Revenue Home & Community Services $ 207.6 $ 175.4 $ 394.5 $ 327.8 Episodes of Care Services 38.6 37.4 68.2 65.0 Segment Adjusted EBITDA Home & Community Services 65.2 55.8 121.1 96.9 Episodes of Care Services (2.6) (1.2) (13.5) (7.9) Less: reconciling items to loss before income taxes: Unallocated costs (1) 2.8 31.1 48.1 103.6 Depreciation and amortization 20.1 17.3 38.1 34.0 Asset impairment 519.9 — 519.9 — Interest expense 4.6 6.5 8.6 13.3 Loss before income taxes $ (484.8) $ (0.3) $ (507.1) $ (61.9) (1) Unallocated costs as follows: Other (income) expense, net (2) (27.4) 14.3 1.4 71.0 Loss on Debt Extinguishment — 5.0 — 5.0 Equity-based compensation 14.9 3.3 21.4 5.8 SEU Expense 0.2 0.3 0.3 1.8 Customer equity appreciation rights 6.5 4.9 13.0 9.8 Transaction-related expenses 1.7 1.0 4.9 6.6 Non-allocated costs (3) 6.9 2.3 7.1 3.6 Total unallocated costs $ 2.8 $ 31.1 $ 48.1 $ 103.6 (2) Other (income) expense, net includes the remeasurement of the fair value of the outstanding customer EARs and EAR Letter Agreement as well as interest and dividends earned on cash and cash equivalents. (3) Non-allocated costs included remeasurement of contingent consideration and certain non-recurring expenses, including those associated with the closure of certain facilities, the sale of certain assets, one-time expenses related to the COVID-19 pandemic and the early termination of certain contracts. These costs are not considered by our Chief Operating Decision Maker in making resource allocation decisions.

Concentrations (Tables)

Concentrations (Tables)	6 Months Ended
	Jun. 30, 2022
Risks and Uncertainties [Abstract]
Schedules of Customer Concentration Risk	Our largest customers accounted for the following percentages of total net revenue: Three months ended June 30, Six months ended June 30, 2022 2021 2022 2021 Customer A 30 % 22 % 33 % 24 % Customer B 23 % 26 % 26 % 28 % Customer C * 14 % * 12 % *Revenue from this customer was less than 10% of total net revenue during the period noted.

Nature of Operations (Details)

Nature of Operations (Details) $ / shares in Units, $ in Millions		6 Months Ended
	Feb. 16, 2021 USD ($) $ / shares shares	Jun. 30, 2022 segment
Subsidiary, Sale of Stock [Line Items]
Number of operating segments | segment		2
Cure TopCo
Subsidiary, Sale of Stock [Line Items]
Economic ownership interest by parent (as a percent)		75.40%
Economic ownership interest by noncontrolling interest (as a percent)		24.60%
IPO
Subsidiary, Sale of Stock [Line Items]
Gross proceeds from IPO	$ 648.6
Net proceeds from IPO	609.7
Underwriting discounts and commissions	$ 38.9
IPO | Class A Common Stock
Subsidiary, Sale of Stock [Line Items]
Sale of stock, number of shares issued in transaction (in shares) | shares	27,025,000
Sale of stock, price per share (in dollars per share) | $ / shares	$ 24
Over-Allotment Option | Class A Common Stock
Subsidiary, Sale of Stock [Line Items]
Sale of stock, number of shares issued in transaction (in shares) | shares	3,525,000

Significant Accounting Polici_4

Significant Accounting Policies - Narrative (Details) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2022 USD ($)	Jun. 30, 2021 USD ($)	Jun. 30, 2022 USD ($) segment	Jun. 30, 2021 USD ($)	Dec. 31, 2021 USD ($)
Cash and Cash Equivalents [Line Items]
Number of operating segments | segment			2
Return of funds following conclusion of effective period of CMS master agreement, period			18 months
Restricted cash	$ 2.3		$ 2.3		$ 5.7
Restricted cash	2.3		2.3		5.7
Allowance for doubtful accounts	10.1		10.1		7.9
Advertising and marketing costs	0.2	$ 0.2	0.4	$ 0.6
Caravan Health
Cash and Cash Equivalents [Line Items]
Restricted cash	0.5		0.5
Secondary Repayment Source
Cash and Cash Equivalents [Line Items]
Restricted cash					0.5
Holding Pool
Cash and Cash Equivalents [Line Items]
Restricted cash	$ 1.8		$ 1.8		$ 5.2

Significant Accounting Polici_5

Significant Accounting Policies - Cash, Cash Equivalents and Restricted Cash (Details) - USD ($) $ in Millions	Jun. 30, 2022	Dec. 31, 2021	Jun. 30, 2021	Dec. 31, 2020
Accounting Policies [Abstract]
Cash and cash equivalents	$ 439.4	$ 678.5
Restricted cash	2.3	5.7
Total cash, cash equivalents, and restricted cash	$ 441.7	$ 684.2	$ 639	$ 77

Business Combinations - Narrati

Business Combinations - Narrative (Details) - Caravan Health	Feb. 09, 2022 USD ($) $ / shares shares
Business Acquisition [Line Items]
Initial purchase price	$ 250,000,000
Payments of cash consideration	190,000,000
Payment of contingent consideration	50,000,000
Contingent consideration	30,500,000
Recognition of total consideration at acquisition date	287,400,000
Expected deductible goodwill for tax purposes	0
Intangible assets	93,900,000
Customer relationships
Business Acquisition [Line Items]
Intangible assets	$ 69,800,000
Estimated Useful Life (years)	10 years
Acquired and capitalized software
Business Acquisition [Line Items]
Intangible assets	$ 23,400,000
Estimated Useful Life (years)	5 years
Tradename
Business Acquisition [Line Items]
Intangible assets	$ 700,000
Estimated Useful Life (years)	3 years
Class A Common Stock
Business Acquisition [Line Items]
Common stock issued	$ 60,000,000
Issuance of common units (in shares) | shares	4,726,134
Purchase price (in dollars per share) | $ / shares	$ 12.5993
Number of trading days	5 days
Number of business days prior to business combination	3 days

Business Combinations - Schedul

Business Combinations - Schedule of Preliminary Fair Value of Net Assets Acquired (Details) - USD ($) $ in Millions	Jun. 30, 2022	Feb. 09, 2022	Dec. 31, 2021
Business Acquisition [Line Items]
Goodwill	$ 369.7		$ 597.1
Caravan Health
Business Acquisition [Line Items]
Cash		$ 6.8
Restricted cash		0.5
Accounts receivable		1.6
Contract assets		9.1
Prepaid expenses and other current assets		1.7
Property and equipment		0.3
Intangible assets		93.9
Other assets		0.1
Total identifiable assets acquired		114
Accounts payable and accrued liabilities		2.9
Other current liabilities		0.6
Deferred tax liabilities		22.4
Total liabilities assumed		25.9
Net identifiable assets acquired		88.1
Goodwill		199.3
Total of assets acquired and liabilities assumed		$ 287.4

Variable Interest Entities - Na

Variable Interest Entities - Narrative (Details) $ in Millions	3 Months Ended	6 Months Ended
	Jun. 30, 2022 USD ($) physicianPractice	Jun. 30, 2022 USD ($) accountable_care_organization physicianPractice	Dec. 31, 2021 USD ($) physicianPractice
Variable Interest Entity [Line Items]
Number of physician practices | physicianPractice	7	7	7
Assets	$ 1,768	$ 1,768	$ 2,127.2
Number of accountable care organizations | accountable_care_organization		4
Minimum requirement of ACO participants (as a percent)		75%
Number of accountable care organizations liable for losses | accountable_care_organization		1
Restricted cash	$ 2.3	$ 2.3	5.7
Number of accountable care organizations not part of MSSP model | accountable_care_organization		2
Minimum shared loss rate (as a percent)	2%	2%
Minimum shared loss rate exceeded, minimum shared loss rate (as a percent)	40%	40%
Maximum shared loss rate (as a percent)	75%	75%
Updated benchmark (as a percent)	15%	15%
Percent of potential losses bearing risk (as a percent)	1%	1%
MSSP maximum (as a percent)	15%	15%
Caravan Health
Variable Interest Entity [Line Items]
Restricted cash	$ 0.5	$ 0.5
Variable Interest Entity, Primary Beneficiary
Variable Interest Entity [Line Items]
Assets	$ 31.9	$ 31.9	$ 25.2

Variable Interest Entities - Sc

Variable Interest Entities - Schedule of Variable Interest Entities (Details) - USD ($) $ in Millions	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2021	Jun. 30, 2021	Mar. 31, 2021	Dec. 31, 2020
Current assets
Cash and cash equivalents	$ 439.4		$ 678.5
Accounts receivable, net	217.9		217.2
Total current assets	850.4		1,000.6
Total assets	1,768		2,127.2
Current liabilities
Accounts payable and accrued expenses	86		136.7
Contract liabilities	52.5	$ 44	32.9	$ 19.5	$ 20.8	$ 6.2
Total current liabilities	162.6		183.1
Total liabilities	697		634.3
Company capital	1,165.9		1,101.3
Accumulated deficit	(362.1)		19.7
Total liabilities and stockholders' equity	1,768		2,127.2
Variable Interest Entity, Primary Beneficiary
Current assets
Cash and cash equivalents	6.7		10.6
Accounts receivable, net	25.2		14.6
Total current assets	31.9		25.2
Total assets	31.9		25.2
Current liabilities
Accounts payable and accrued expenses	0		3.4
Contract liabilities	0.6		0
Total current liabilities	0.6		3.4
Total liabilities	0.6		3.4
Company capital	40.2		29.3
Accumulated deficit	(8.9)		(7.5)
Total equity	31.3		21.8
Total liabilities and stockholders' equity	$ 31.9		$ 25.2

Revenue Recognition - Narrative

Revenue Recognition - Narrative (Details) $ in Millions	3 Months Ended	6 Months Ended
	Jun. 30, 2022 USD ($)	Jun. 30, 2022 segment	Mar. 31, 2022 USD ($)	Sep. 30, 2021 USD ($)
Revenue from Contract with Customer [Abstract]
Number of operating segments | segment		2
Revenue recognized for performance obligation satisfied in the previous periods | $	$ 8.9		$ 24.8	$ 48.9

Revenue Recognition - Disaggreg

Revenue Recognition - Disaggregation of Revenue (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Disaggregation of Revenue [Line Items]
Revenue	$ 246.2	$ 212.8	$ 462.7	$ 392.8
Home & Community Services
Disaggregation of Revenue [Line Items]
Revenue	207.6	175.4	394.5	327.8
Episodes of Care Services
Disaggregation of Revenue [Line Items]
Revenue	38.6	37.4	68.2	65
Evaluations | Home & Community Services
Disaggregation of Revenue [Line Items]
Revenue	207	173.2	393.2	323.5
Other | Home & Community Services
Disaggregation of Revenue [Line Items]
Revenue	0.6	2.2	1.3	4.3
Other | Episodes of Care Services
Disaggregation of Revenue [Line Items]
Revenue	2.2	2.1	4.5	4.3
Episodes | Episodes of Care Services
Disaggregation of Revenue [Line Items]
Revenue	19.8	35.3	43.9	60.7
Caravan Health | Episodes of Care Services
Disaggregation of Revenue [Line Items]
Revenue	$ 16.6	$ 0	$ 19.8	$ 0

Revenue Recognition - Schedule

Revenue Recognition - Schedule of Related Balance Sheets Account (Details) - USD ($) $ in Millions	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2021	Jun. 30, 2021	Mar. 31, 2021	Dec. 31, 2020
ASSETS
Accounts receivable, net	$ 217.9		$ 217.2
Contract assets	172.6	$ 132.5	84.3	$ 58.2	$ 61.3	$ 27.8
Liabilities
Shared savings payable	20.5	37.4	63.4	54.2	74.4	80.8
Contract liabilities	52.5	44	32.9	19.5	20.8	6.2
Contract liabilities	1	$ 2.6	3.6	$ 4.4	$ 7	$ 3.8
Third Reconciliation Period of BPCI-A Program
Liabilities
Shared savings payable	18.7
Amounts Withheld Under BPCI-A Program
Liabilities
Shared savings payable	1.8
Episodes of Care Services
ASSETS
Accounts receivable, net	38.5		100.1
Contract assets	164.9		82.8
Liabilities
Shared savings payable	20.5		63.4
Contract liabilities	48.3		27.8
Contract liabilities	0.8		0.1
Episodes of Care Services | Centers for Medicare and Medicaid Services
ASSETS
Accounts receivable, net	1.3		56.2
Liabilities
Shared savings payable			23.9
Home & Community Services
ASSETS
Accounts receivable, net	179.4		117.1
Contract assets	7.7		1.5
Liabilities
Shared savings payable	0		0
Contract liabilities	4.2		5.1
Contract liabilities	0.2		3.5
Unbilled receivables	13.8		$ 3.7
Home & Community Services | ACO Services
ASSETS
Contract assets	$ 21

Revenue Recognition - Contract

Revenue Recognition - Contract Assets (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Contract with Customer, Asset [Roll Forward]
Beginning balance	$ 132.5	$ 61.3	$ 84.3	$ 27.8
Acquired in Caravan Health Acquisition	0	0	9.1	0
Performance obligation completed, converted to accounts receivable	0	(27.4)	0	(27.4)
Estimated revenue recognized related to performance obligations satisfied at a point-in-time	3.4	0	6.3	0
Estimated revenue recognized related to performance obligations satisfied over time	36.7	24.3	72.9	57.8
Ending balance	$ 172.6	$ 58.2	$ 172.6	$ 58.2

Revenue Recognition - Contrac_2

Revenue Recognition - Contract Liabilities (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Contract with Customer, Refund Liability [Roll Forward]
Beginning balance	$ 44	$ 20.8	$ 32.9	$ 6.2
Performance obligation completed, converted to shared savings payable	(0.2)	(4.4)	(0.2)	(4.4)
Payments made to customer	(0.5)	0	(0.5)	(0.6)
Estimated amounts due to customer related to performance obligations satisfied at a point-in-time	0	1.1	(0.3)	2.2
Estimated amounts due to customer related to performance obligations satisfied over time	9.2	2	20.6	16.1
Ending balance	$ 52.5	$ 19.5	$ 52.5	$ 19.5

Revenue Recognition - Deferred

Revenue Recognition - Deferred Revenue (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Contract with Customer, Liability [Roll Forward]
Beginning balance	$ 2.6	$ 7	$ 3.6	$ 3.8
Acquired in Caravan Health Acquisition	0	0	0.5	0
Payments received from customers	0.1	0.7	0.7	8.2
Revenue recognized upon completion of performance obligation	(1.7)	(3.3)	(3.8)	(7.6)
Ending balance	$ 1	$ 4.4	$ 1	$ 4.4

Revenue Recognition - Shared Sa

Revenue Recognition - Shared Savings Payable (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Shared Savings Payable [Roll Forward]
Beginning balance	$ 37.4	$ 74.4	$ 63.4	$ 80.8
Amounts paid to customer and/or CMS	(16.9)	(108.5)	(84.7)	(115)
Amounts due to customer upon completion of performance obligation	0	88.3	41.8	88.4
Ending balance	$ 20.5	$ 54.2	$ 20.5	$ 54.2

Property and Equipment - Proper

Property and Equipment - Property and Equipment, net (Details) - USD ($) $ in Millions	Jun. 30, 2022	Dec. 31, 2021
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 54.1	$ 50.2
Less: Accumulated depreciation and amortization	(30.7)	(26.5)
Property and equipment, net	23.4	23.7
Computer equipment
Property, Plant and Equipment [Line Items]
Property and equipment, gross	25.3	22
Leasehold improvements
Property, Plant and Equipment [Line Items]
Property and equipment, gross	18.6	18.5
Furniture and fixtures
Property, Plant and Equipment [Line Items]
Property and equipment, gross	7.1	6.5
Software
Property, Plant and Equipment [Line Items]
Property and equipment, gross	2.4	2.5
Projects in progress
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 0.7	$ 0.7

Property and Equipment - Narrat

Property and Equipment - Narrative (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Property, Plant and Equipment [Abstract]
Depreciation	$ 2,200,000	$ 2,100,000	$ 4,400,000	$ 4,100,000
Impairment of property and equipment	$ 0	$ 0	$ 0	$ 0

Leases - Narrative (Details)

Leases - Narrative (Details) $ in Millions		3 Months Ended	6 Months Ended
	Apr. 01, 2022 USD ($)	Jun. 30, 2022 USD ($)	Jun. 30, 2022 USD ($)	Mar. 31, 2022 USD ($)	Jan. 01, 2022 USD ($)	Dec. 31, 2021 USD ($)	Oct. 01, 2021 USD ($) renewal	Jun. 30, 2021 USD ($)	Mar. 31, 2021 USD ($)	Jan. 01, 2021 USD ($)
Lessee, Lease, Description [Line Items]
Operating lease right-of-use assets		$ 24.8	$ 24.8		$ 23	$ 0
Operating lease liability		36.3	36.3		$ 35.6
Stockholders' equity		1,071	1,071	$ 1,545.9		1,492.9		$ 1,423.9	$ 1,431	$ 894
Cash paid for amounts included in measurement of operating lease liabilities		2.6	5.3
Total lease payments		42.4	42.4
IRELAND
Lessee, Lease, Description [Line Items]
Lease term	15 years
Lease termination period	10 years
Lease payments to be paid prior to termination period	$ 7
Oklahoma City, OK
Lessee, Lease, Description [Line Items]
Lease term							7 years 3 months
Number of lease renewal options | renewal							2
Lease renewal term							5 years
Total lease payments							$ 4.1
New York, NY
Lessee, Lease, Description [Line Items]
Lease term							5 years 9 months
Number of lease renewal options | renewal							1
Lease renewal term							5 years
Total lease payments							$ 22.7
Retained earnings (Accumulated deficit)
Lessee, Lease, Description [Line Items]
Stockholders' equity		$ (362.1)	$ (362.1)	$ 8.4		19.7		$ (23.2)	$ (23.2)	$ 0
Cumulative Effect, Period of Adoption, Adjustment
Lessee, Lease, Description [Line Items]
Operating lease right-of-use assets						23
Stockholders' equity						(0.4)
Cumulative Effect, Period of Adoption, Adjustment | Retained earnings (Accumulated deficit)
Lessee, Lease, Description [Line Items]
Stockholders' equity						$ (0.4)

Leases - Summary of Impact of A

Leases - Summary of Impact of ASC 842 Adoption (Details) - USD ($) $ in Millions	Jun. 30, 2022	Jan. 01, 2022	Dec. 31, 2021
ASSETS
Operating lease right-of-use assets	$ 24.8	$ 23	$ 0
Liabilities
Current portion of operating lease liabilities	7.9		0
Operating lease liability, net of current portion	28.4		0
Deferred rent and tenant improvement allowances			12.2
(Accumulated deficit) Retained earnings	$ (362.1)		19.7
Cumulative Effect, Period of Adoption, Adjustment
ASSETS
Operating lease right-of-use assets			23
Liabilities
Current portion of operating lease liabilities			8.5
Operating lease liability, net of current portion			27.1
Deferred rent and tenant improvement allowances			(12.2)
(Accumulated deficit) Retained earnings			(0.4)
Cumulative Effect, Period of Adoption, Adjusted Balance
ASSETS
Operating lease right-of-use assets			23
Liabilities
Current portion of operating lease liabilities			8.5
Operating lease liability, net of current portion			27.1
Deferred rent and tenant improvement allowances			0
(Accumulated deficit) Retained earnings			$ 19.3

Leases - Operating Lease Right-

Leases - Operating Lease Right-of-Use Assets and Lease Liabilities (Details) - USD ($) $ in Millions	Jun. 30, 2022	Jan. 01, 2022	Dec. 31, 2021
Leases [Abstract]
Operating lease right-of-use assets	$ 24.8	$ 23	$ 0
Current portion of operating lease liabilities	7.9		0
Non-current operating lease liabilities	28.4		$ 0
Total Lease Liabilities	$ 36.3	$ 35.6

Leases - Components of Lease Ex

Leases - Components of Lease Expense (Details) - USD ($) $ in Millions	3 Months Ended	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2022
Leases [Abstract]
Operating lease cost	$ 2.1	$ 4.2
Variable lease cost	0.7	1.4
Sublease income	(0.6)	(1.3)
Total Lease Cost	$ 2.2	$ 4.3

Leases - Weighted Average Remai

Leases - Weighted Average Remaining Lease Term and Discount Rate of Operating Leases (Details)	Jun. 30, 2022
Leases [Abstract]
Weighted Average Lease Term (Years)	6 years 3 months 18 days
Weighted Average Discount Rate (as a percent)	4.70%

Leases - Schedule of Maturities

Leases - Schedule of Maturities of Operating Lease Liabilities (Details) - USD ($) $ in Millions	Jun. 30, 2022	Jan. 01, 2022
Leases [Abstract]
Remainder of 2022	$ 4.6
2023	8.8
2024	5.5
2025	4.8
2026	4.1
Thereafter	14.6
Total lease payments	42.4
Less: imputed interest	(6.1)
Present value of operating lease liabilities	$ 36.3	$ 35.6

Leases - Schedule of Future Min

Leases - Schedule of Future Minimum Lease Payments (Details) $ in Millions	Dec. 31, 2021 USD ($)
Leases [Abstract]
2022	$ 10.2
2023	8.7
2024	6.1
2025	9.3
2026	8.6
Thereafter	21.5
Total	$ 64.4

Intangible Assets - Schedule of

Intangible Assets - Schedule of Intangible Assets (Details) - USD ($) $ in Millions	6 Months Ended
	Jun. 30, 2022	Dec. 31, 2021
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 590.4	$ 664.8
Accumulated amortization	(153.8)	(209.5)
Net Carrying Value	436.6	455.3
Customer relationships
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	482.3	530.5
Accumulated amortization	(95.9)	(129.1)
Net Carrying Value	$ 386.4	401.4
Customer relationships | Minimum
Finite-Lived Intangible Assets [Line Items]
Estimated Useful Life (years)	3 years
Customer relationships | Maximum
Finite-Lived Intangible Assets [Line Items]
Estimated Useful Life (years)	20 years
Acquired and capitalized software
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 107.4	134.3
Accumulated amortization	(57.8)	(80.4)
Net Carrying Value	$ 49.6	53.9
Acquired and capitalized software | Minimum
Finite-Lived Intangible Assets [Line Items]
Estimated Useful Life (years)	3 years
Acquired and capitalized software | Maximum
Finite-Lived Intangible Assets [Line Items]
Estimated Useful Life (years)	6 years
Tradename
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 0.7	0
Accumulated amortization	(0.1)	0
Net Carrying Value	$ 0.6	$ 0
Estimated Useful Life (years)	3 years

Intangible Assets - Narrative (

Intangible Assets - Narrative (Details) - USD ($)		3 Months Ended		6 Months Ended
	Feb. 09, 2022	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Finite-Lived Intangible Assets [Line Items]
Capitalization of internally-developed software costs		$ 7,500,000	$ 5,900,000	$ 14,300,000	$ 11,600,000
Impairment of intangible assets			0		0
Amortization of intangible assets		17,900,000	$ 15,200,000	33,700,000	$ 29,900,000
Caravan Health
Finite-Lived Intangible Assets [Line Items]
Intangible assets	$ 93,900,000
Customer relationships
Finite-Lived Intangible Assets [Line Items]
Impairment of intangible assets		66,700,000		66,700,000
Customer relationships | Caravan Health
Finite-Lived Intangible Assets [Line Items]
Intangible assets	$ 69,800,000
Estimated Useful Life (years)	10 years
Acquired and capitalized software
Finite-Lived Intangible Assets [Line Items]
Impairment of intangible assets		$ 26,500,000		$ 26,500,000
Acquired and capitalized software | Caravan Health
Finite-Lived Intangible Assets [Line Items]
Intangible assets	$ 23,400,000
Estimated Useful Life (years)	5 years
Tradename | Caravan Health
Finite-Lived Intangible Assets [Line Items]
Intangible assets	$ 700,000
Estimated Useful Life (years)	3 years

Intangible Assets - Schedule _2

Intangible Assets - Schedule of Expected Amortization Expense (Details) - USD ($) $ in Millions	Jun. 30, 2022	Dec. 31, 2021
Finite-Lived Intangible Assets, Net, Amortization Expense, Fiscal Year Maturity [Abstract]
Remainder of 2022	$ 23.8
2023	44.3
2024	39.9
2025	33.6
2026	32.3
Thereafter	262.7
Net Carrying Value	$ 436.6	$ 455.3

Goodwill - Change in Carrying A

Goodwill - Change in Carrying Amount of Goodwill (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Goodwill [Roll Forward]
Beginning balance			$ 597,100,000
Business combinations			199,300,000
Impairment	$ (426,700,000)	$ 0	(426,700,000)	$ 0
Ending balance	369,700,000		369,700,000
Home & Community Services
Goodwill [Roll Forward]
Beginning balance			170,400,000
Business combinations			0
Impairment			0
Ending balance	170,400,000		170,400,000
Episodes of Care Services
Goodwill [Roll Forward]
Beginning balance			426,700,000
Business combinations			199,300,000
Impairment			(426,700,000)
Ending balance	$ 199,300,000		$ 199,300,000

Goodwill - Narrative (Details)

Goodwill - Narrative (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill impairment	$ 426,700,000	$ 0	$ 426,700,000	$ 0

Accounts Payable and Accrued _3

Accounts Payable and Accrued Expenses (Details) - USD ($) $ in Millions	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2021	Jun. 30, 2021	Mar. 31, 2021	Dec. 31, 2020
Payables and Accruals [Abstract]
Accrued payroll and payroll-related expenses	$ 31.3		$ 46.5
Other accrued expenses	28.1		19.6
Shared savings payable	20.5	$ 37.4	63.4	$ 54.2	$ 74.4	$ 80.8
Accounts payable	5.6		5.6
Accrued income taxes	0.5		1.6
Total accounts payable and accrued liabilities	$ 86		$ 136.7

Long-Term Debt - Schedule of Lo

Long-Term Debt - Schedule of Long-Term Debt (Details) - USD ($) $ in Millions	Jun. 30, 2022	Dec. 31, 2021
Debt Instrument [Line Items]
Total debt	$ 347.3	$ 349.1
Unamortized debt issuance costs	(5.5)	(6)
Unamortized discount on debt	(4.3)	(4.7)
Total debt, net	337.5	338.4
Less current maturities	(3.5)	(3.5)
Total long-term debt	334	334.9
Revolving Facility | Line of Credit | Revolving Credit Facility
Debt Instrument [Line Items]
Total debt	0	0
2021 Term Loan | Secured Debt
Debt Instrument [Line Items]
Total debt	$ 347.3	$ 349.1

Long-Term Debt - Narrative (Det

Long-Term Debt - Narrative (Details) - USD ($) $ in Millions	1 Months Ended
	Jul. 31, 2022	Jun. 30, 2022	Dec. 31, 2021
Credit Agreement, Term Loan | Secured Debt
Debt Instrument [Line Items]
Effective interest rate (as a percent)		6.13%	3.75%
Credit Agreement, Term Loan | Secured Debt | Subsequent Event
Debt Instrument [Line Items]
Interest rate decrease (as a percent)	0.25%
Credit Agreement
Debt Instrument [Line Items]
Maximum net leverage ratio		4.50
Total amount revolving credit commitments (as a percent)		35%
Credit Agreement | Line of Credit | Revolving Credit Facility
Debt Instrument [Line Items]
Borrowings outstanding		$ 0
Remaining borrowing capacity		$ 172.8

Long-Term Debt - Future Princip

Long-Term Debt - Future Principal Maturities of Long-Term Debt (Details) - USD ($) $ in Millions	Jun. 30, 2022	Dec. 31, 2021
Long-term Debt, Fiscal Year Maturity [Abstract]
Remainder of 2022	$ 1.7
2023	3.5
2024	3.5
2025	3.5
2026	3.5
Thereafter	331.6
Total debt	$ 347.3	$ 349.1

Fair Value Measurements - Sched

Fair Value Measurements - Schedule of Assets and Liabilities Measured at Fair Value on a Recurring Basis (Details) - USD ($) $ in Millions	Jun. 30, 2022	Dec. 31, 2021
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Customer EAR liability	$ 63.6	$ 48.6
Fair Value, Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent consideration	35.4	0
Fair Value, Recurring | Money market funds
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents	331.3	400.1
Fair Value, Recurring | Customer equity appreciation rights
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Customer EAR liability	61	48.6
Fair Value, Recurring | EAR letter agreement
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Customer EAR liability	2.6
Level 1 | Fair Value, Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent consideration	0	0
Level 1 | Fair Value, Recurring | Money market funds
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents	331.3	400.1
Level 1 | Fair Value, Recurring | Customer equity appreciation rights
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Customer EAR liability	0	0
Level 1 | Fair Value, Recurring | EAR letter agreement
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Customer EAR liability	0
Level 2 | Fair Value, Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent consideration	0	0
Level 2 | Fair Value, Recurring | Money market funds
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents	0	0
Level 2 | Fair Value, Recurring | Customer equity appreciation rights
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Customer EAR liability	0	0
Level 2 | Fair Value, Recurring | EAR letter agreement
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Customer EAR liability	0
Level 3 | Fair Value, Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent consideration	35.4	0
Level 3 | Fair Value, Recurring | Money market funds
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents	0	0
Level 3 | Fair Value, Recurring | Customer equity appreciation rights
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Customer EAR liability	61	$ 48.6
Level 3 | Fair Value, Recurring | EAR letter agreement
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Customer EAR liability	$ 2.6

Fair Value Measurements - Chang

Fair Value Measurements - Changes in Contingent Consideration and Customer Equity Appreciation Rights (Details) - Level 3 - Fair Value, Recurring - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Contingent Consideration
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Beginning balance	$ 30.6	$ 15.4	$ 0	$ 15.2
Payment of contingent consideration	0	(15)	0	(15)
Initial measurement of contingent consideration due to sellers	0	0	30.5	0
Remeasurement of contingent consideration included in selling, general and administrative expense	4.8	2	4.9	2.2
Ending balance	35.4	2.4	35.4	2.4
Customer equity appreciation rights
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Beginning balance	84	83.3	48.6	21.6
Ending balance	63.6	102.7	63.6	102.7
Customer equity appreciation rights | Revenue from Contract with Customer, Excluding Assessed Tax | Customer equity appreciation rights
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Remeasurement of contingent consideration included in selling, general and administrative expense	4.9	4.9	9.8	9.8
Customer equity appreciation rights | Revenue from Contract with Customer, Excluding Assessed Tax | EAR letter agreement
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Remeasurement of contingent consideration included in selling, general and administrative expense	1.6	0	3.2	0
Customer equity appreciation rights | Other Nonoperating Income (Expense) | Customer equity appreciation rights
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Remeasurement of contingent consideration included in selling, general and administrative expense	(26.6)	14.5	2.6	71.3
Customer equity appreciation rights | Other Nonoperating Income (Expense) | EAR letter agreement
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Remeasurement of contingent consideration included in selling, general and administrative expense	$ (0.3)	$ 0	$ (0.6)	$ 0

Fair Value Measurements - Sch_2

Fair Value Measurements - Schedule of Valuation Techniques and Significant Unobservable Inputs (Details) $ in Millions	6 Months Ended	12 Months Ended
	Jun. 30, 2022 USD ($) yr	Dec. 31, 2021 USD ($)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Customer equity appreciation rights, fair value	$ 63.6	$ 48.6
Fair Value, Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Consideration due to sellers, fair value	35.4	0
Fair Value, Recurring | Customer equity appreciation rights
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Customer equity appreciation rights, fair value	61	48.6
Fair Value, Recurring | EAR letter agreement
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Customer equity appreciation rights, fair value	2.6
Level 3 | Fair Value, Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Consideration due to sellers, fair value	35.4	0
Level 3 | Fair Value, Recurring | Customer equity appreciation rights
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Customer equity appreciation rights, fair value	61	$ 48.6
Level 3 | Fair Value, Recurring | EAR letter agreement
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Customer equity appreciation rights, fair value	2.6
Level 3 | Fair Value, Recurring | Valuation Technique, Monte Carlo | Customer equity appreciation rights
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Customer equity appreciation rights, fair value	61
Level 3 | Fair Value, Recurring | Valuation Technique, Monte Carlo | EAR letter agreement
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Customer equity appreciation rights, fair value	$ 2.6
Level 3 | Fair Value, Recurring | Valuation Technique, Monte Carlo | Volatility | Customer equity appreciation rights
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Customer equity appreciation rights, measurement input	0.600	0.500
Level 3 | Fair Value, Recurring | Valuation Technique, Monte Carlo | Volatility | EAR letter agreement
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Customer equity appreciation rights, measurement input	0.600
Level 3 | Fair Value, Recurring | Valuation Technique, Monte Carlo | Dividend Yield | Customer equity appreciation rights
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Customer equity appreciation rights, measurement input	0	0
Level 3 | Fair Value, Recurring | Valuation Technique, Monte Carlo | Dividend Yield | EAR letter agreement
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Customer equity appreciation rights, measurement input	0
Level 3 | Fair Value, Recurring | Valuation Technique, Monte Carlo | Risk-free rate | Customer equity appreciation rights
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Customer equity appreciation rights, measurement input	0.0298	0.0105
Level 3 | Fair Value, Recurring | Valuation Technique, Monte Carlo | Risk-free rate | EAR letter agreement
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Customer equity appreciation rights, measurement input	0.0298
Level 3 | Fair Value, Recurring | Valuation Technique, Monte Carlo | Expected term (years) | Customer equity appreciation rights
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Customer equity appreciation rights, term	3 years	3 years 6 months
Level 3 | Fair Value, Recurring | Valuation Technique, Monte Carlo | Expected term (years) | EAR letter agreement
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Customer equity appreciation rights, term	3 years
Level 3 | Fair Value, Recurring | Valuation Technique, Black-Scholes
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Consideration due to sellers, fair value	$ 35.4
Level 3 | Fair Value, Recurring | Valuation Technique, Black-Scholes | Volatility
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Consideration due to sellers, measurement input	0.185
Level 3 | Fair Value, Recurring | Valuation Technique, Black-Scholes | Risk-free rate
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Consideration due to sellers, measurement input	0.0171
Level 3 | Fair Value, Recurring | Valuation Technique, Black-Scholes | Expected term (years)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Consideration due to sellers, measurement input | yr	1.25
Level 3 | Fair Value, Recurring | Valuation Technique, Black-Scholes | Discount Rate
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Consideration due to sellers, measurement input	0.0410
Level 3 | Fair Value, Recurring | Valuation Technique, Black-Scholes | Credit Spread
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Consideration due to sellers, measurement input	0.0580
Level 3 | Fair Value, Recurring | Valuation Technique, Discounted Cash Flow
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Consideration due to sellers, fair value		$ 0
Level 3 | Fair Value, Recurring | Valuation Technique, Discounted Cash Flow | Discount Rate
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Consideration due to sellers, measurement input		0.050

Shareholders' Equity (Details)

Shareholders' Equity (Details) $ / shares in Units, $ in Millions	Feb. 16, 2021 USD ($) vote class $ / shares shares	Jun. 30, 2022 $ / shares	Dec. 31, 2021 $ / shares
Class of Stock [Line Items]
Number of classes of common stock | class	2
Preferred stock authorized (in shares)	50,000,000
Preferred stock par value (in dollars per share) | $ / shares	$ 0.01
IPO
Class of Stock [Line Items]
Gross proceeds from IPO | $	$ 648.6
Net proceeds from IPO | $	609.7
Underwriting discounts and commissions | $	$ 38.9
Class A Common Stock
Class of Stock [Line Items]
Common stock authorized (in shares)	1,000,000,000
Common stock par value (in dollars per share) | $ / shares	$ 0.01	$ 0.01	$ 0.01
Number of votes per share | vote	1
Conversion ratio	1
Class A Common Stock | IPO
Class of Stock [Line Items]
Sale of stock, number of shares issued in transaction (in shares)	27,025,000
Sale of stock, price per share (in dollars per share) | $ / shares	$ 24
Class A Common Stock | Over-Allotment Option
Class of Stock [Line Items]
Sale of stock, number of shares issued in transaction (in shares)	3,525,000
Class B Common Stock
Class of Stock [Line Items]
Common stock authorized (in shares)	75,000,000
Common stock par value (in dollars per share) | $ / shares	$ 0.01	$ 0.01	$ 0.01
Number of votes per share | vote	1
Conversion ratio	1

Noncontrolling Interest - Summa

Noncontrolling Interest - Summary of Ownership Interests in Cure TopCo (Details)	Jun. 30, 2022 shares
Cure TopCo
Ownership Percentage
Number of LLC Units held by Signify Health, Inc. (as a percent)	75.40%
Number of LLC Units held by non-controlling interests (as a percent)	24.60%
Total LLC Units outstanding (as a percent)	100%
Cure TopCo
LLC Units
LLC Units (in shares)	234,175,775
Cure TopCo | Parent
LLC Units
LLC Units (in shares)	176,606,816
Cure TopCo | Non-controlling interest
LLC Units
LLC Units (in shares)	57,568,959

Noncontrolling Interest - Narra

Noncontrolling Interest - Narrative (Details)		3 Months Ended	6 Months Ended
	Feb. 16, 2021	Jun. 30, 2022 shares	Jun. 30, 2022 shares
Class A Common Stock
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Conversion ratio	1
LLC Units Exchanged for Shares of Class A Common Stock
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Units exchanged (in shares)		25,760	43,836
LLC Units Exchanged for Shares of Class A Common Stock | Class A Common Stock
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Conversion ratio	1	1	1

Equity-Based Compensation - Nar

Equity-Based Compensation - Narrative (Details) - USD ($) $ / shares in Units, $ in Millions				1 Months Ended		3 Months Ended		6 Months Ended
	Mar. 07, 2022	Mar. 01, 2022	Jan. 01, 2022	Mar. 31, 2022	Jan. 31, 2021	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021	Dec. 31, 2021
2021 LTIP
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Increase in shares authorized (as a percent)					3%
Unrecognized compensation expense						$ 92.7		$ 92.7
Units outstanding (in shares)						10,301,937		10,301,937
Performance period of award								1 year 8 months 12 days
2021 LTIP | Selling, General and Administrative Expenses
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Equity-based compensation						$ 6	$ 1.9	$ 9.1	$ 2.9
2021 LTIP | Service Expense
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Equity-based compensation						$ 0.5		$ 0.7
2021 LTIP | Class A Common Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares available for issuance (in shares)					16,556,298					15,246,831
Number of additional shares authorized (in shares)			7,255,410		14,191,113
Increase in shares authorized (as a percent)			3%
LLC Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Outstanding units amended (in shares)		3,572,469
Vesting period of award		2 years
Award vesting (as a percent)		50%
Fair value of awards outstanding (in dollars per share)				$ 14.19
Fair value of awards outstanding				$ 50.7
Units outstanding (in shares)						6,072,405		6,072,405
LLC Units | Selling, General and Administrative Expenses
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Equity-based compensation						$ 6.1		$ 7.8
LLC Units | Service Expense
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Equity-based compensation						0.2		0.2
Stock Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Outstanding options amended (in shares)		817,081
Vesting period of award		2 years
Award vesting (as a percent)		50%
Fair value of additional options outstanding (in dollars per share)	$ 8.49
Fair value of additional options outstanding	$ 6.9
Equity-based compensation						$ 0.9		$ 1.1
RSUs | 2021 LTIP
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Units outstanding (in shares)						3,615,534		3,615,534		602,745
RSUs | ESPP | Selling, General and Administrative Expenses
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Equity-based compensation						$ 0.2		$ 0.3
Incentive Units, Performance-based
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Units outstanding (in shares)						1,700,259		1,700,259
Original grant date fair value unrecognized						$ 2.9		$ 2.9
Incentive Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Equity-based compensation						1.2	$ 1.5	$ 2.5	$ 2.9
Incentive Units, Time-based
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Performance period of award								10 months 24 days
Original grant date fair value unrecognized						$ 45.4		$ 45.4

Equity-Based Compensation - Sch

Equity-Based Compensation - Schedule of Stock Options Activity (Details) - 2021 LTIP	6 Months Ended
	Jun. 30, 2022 $ / shares shares
Outstanding Options
Beginning balance, outstanding (in shares) | shares	4,926,357
Granted (in shares) | shares	4,753,215
Converted to time-based vesting (in shares) | shares	817,081
Forfeited (in shares) | shares	(529,642)
Exercised (in shares) | shares	(586,397)
Expired (in shares) | shares	(4,117)
Ending balance, outstanding (in shares) | shares	9,376,497
Weighted average exercise price per share
Beginning balance, outstanding (in dollars per share) | $ / shares	$ 9.98
Granted (in dollars per share) | $ / shares	14.66
Converted to time-based vesting (in dollars per share) | $ / shares	8.46
Forfeited (in dollars per share) | $ / shares	16.38
Exercised (in dollars per share) | $ / shares	3.88
Expired (in dollars per share) | $ / shares	14.41
Ending balance, outstanding (in dollars per share) | $ / shares	$ 12.24

Equity-Based Compensation - S_2

Equity-Based Compensation - Schedule of Restricted Stock Units Activity (Details) - 2021 LTIP	6 Months Ended
	Jun. 30, 2022 $ / shares shares
Restricted Stock Units
Ending balance, outstanding (in shares)	10,301,937
RSUs
Restricted Stock Units
Beginning balance, outstanding (in shares)	602,745
Granted (in shares)	3,426,967
Vested (in shares)	(87,724)
Forfeited (in shares)	(326,454)
Ending balance, outstanding (in shares)	3,615,534
Weighted Avg. Grant Date FMV
Beginning balance, outstanding (in dollars per share) | $ / shares	$ 18.37
Granted (in dollars per share) | $ / shares	14.09
Vested (in dollars per share) | $ / shares	24.10
Forfeited (in dollars per share) | $ / shares	15.20
Ending balance, outstanding (in dollars per share) | $ / shares	$ 14.46

Equity-Based Compensation - Sum

Equity-Based Compensation - Summary of ESPP Share Reserve Activity (Details) - $ / shares		6 Months Ended
	Jan. 01, 2022	Jun. 30, 2022
Shares
Shares issued (in shares)	2,418,470
ESPP | Class A Common Stock
Shares
Available for future purchases, beginning of year (in shares)	4,567,246	4,567,246
Shares issued (in shares)		2,418,470
Common stock purchased (in shares)		(143,313)
Available for future purchases, end of year (in shares)		6,842,403
Weighted average price
Available for future purchases, beginning of year (in dollars per share)
Shares issued (in dollars per share)
Common stock purchased (in dollars per share)		11.73
Available for future purchases, end of year (in dollars per share)

Loss Per Share - Schedule of Ea

Loss Per Share - Schedule of Earnings (Loss) Per Share (Details) - USD ($) $ / shares in Units, $ in Millions	2 Months Ended		3 Months Ended		5 Months Ended	6 Months Ended
	Feb. 15, 2021	Feb. 15, 2021	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Earnings Per Share [Abstract]
Net loss	$ (17.2)	$ (17.2)	$ (490)	$ (0.1)	$ (34.6)	$ (506.3)	$ (51.8)
Less: Net loss attributable to the noncontrolling interest			(119.5)	(0.1)	(11.4)	(124.9)
Net income (loss) attributable to parent		$ (17.2)	$ (370.5)	$ 0	$ (23.2)	$ (381.4)
Weighted average shares of Class A common stock outstanding - Basic (in shares)			176,350,100	168,003,727		174,565,795	167,145,986
Earnings (loss) per share of Class A common stock - Basic (in dollars per share)			$ (2.10)	$ 0		$ (2.19)	$ (0.14)
Earnings (loss) per share of Class A common stock - Diluted (in dollars per share)			$ (2.10)	$ 0		$ (2.19)	$ (0.14)

Loss Per Share - Narrative (Det

Loss Per Share - Narrative (Details) - Class A Common Stock		3 Months Ended	6 Months Ended
	Feb. 16, 2021	Jun. 30, 2022	Jun. 30, 2022
Class of Stock [Line Items]
Conversion ratio	1
LLC Units Exchanged for Shares of Class A Common Stock
Class of Stock [Line Items]
Conversion ratio	1	1	1

Loss Per Share - Anti-Dilutive

Loss Per Share - Anti-Dilutive Shares (Details) - shares	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Stock Options
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share (in shares)	9,376,497	5,951,435	9,376,497	6,832,885
RSUs
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share (in shares)	3,615,534	85,552	3,615,534	151,880
LLC Units
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share (in shares)	57,568,959	67,049,882	57,568,959	67,049,882

Transaction-related Expenses (D

Transaction-related Expenses (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Subsidiary, Sale of Stock [Line Items]
Transaction-related expenses, corporate development activities	$ 1.7	$ 1	$ 4.9	$ 1.9
Transaction-related expenses	$ 1.7	$ 1	$ 4.9	6.6
IPO
Subsidiary, Sale of Stock [Line Items]
Transaction-related expenses				$ 4.7

Commitment and Contingencies -

Commitment and Contingencies - Narrative (Details) - USD ($) $ in Millions	1 Months Ended		3 Months Ended	6 Months Ended
	Feb. 28, 2022	Feb. 28, 2021	Jun. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2021	Jun. 30, 2021	Mar. 31, 2021	Dec. 31, 2020
Other Commitments [Line Items]
Outstanding letters of credit			$ 12.2	$ 12.2
Sales tax reserve liability			1.9	1.9		$ 1.6
Contingent consideration			35.4	35.4		0
Customer equity appreciation rights | Share-based Payment Arrangement, Nonemployee
Other Commitments [Line Items]
Original grant date fair value unrecognized			9.9	9.9
Maximum aggregate value of award				118.5
Grant date fair value			73.1	73.1		76.2
Synthetic Equity Units
Other Commitments [Line Items]
Original grant date fair value unrecognized			$ 0.3	$ 0.3	$ 0.3	$ 0.2	$ 0.7	$ 0.7	$ 0
Weighted average price volume period		30 days
Synthetic Equity Units, Time-Based Vesting
Other Commitments [Line Items]
Units outstanding (in shares)			118,072	118,072
Selling, General and Administrative Expenses
Other Commitments [Line Items]
Settlement of sales and excise taxes			$ 0.1	$ 0.3
Related Reciprocal Letter of Credit Provided
Other Commitments [Line Items]
Letters of credit released	$ 8.8
Leased Properties
Other Commitments [Line Items]
Outstanding letters of credit			3	3
Leased Properties | Centers for Medicare and Medicaid Services
Other Commitments [Line Items]
Outstanding letters of credit			$ 9.2	$ 9.2

Commitment and Contingencies _2

Commitment and Contingencies - Summary of EAR Letter Agreement (Details) - Customer equity appreciation rights - Share-based Payment Arrangement, Nonemployee - USD ($) $ in Millions	Jun. 30, 2022	Dec. 31, 2021
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Remainder of 2022	$ 3.1
2023	20
2024	20
2025	20
2026	10
Total	$ 73.1	$ 76.2

Commitment and Contingencies _3

Commitment and Contingencies - Summary of SEU Activity (Details) - Synthetic Equity Units - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount [Roll Forward]
Beginning balance	$ 0.3	$ 0.7	$ 0.2	$ 0
Cash payments	(0.1)	(0.3)	(0.2)	(1.1)
Ending balance	0.3	0.7	0.3	0.7
Service Expense
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount [Roll Forward]
SEU expense	0	0	0.1	0.6
Selling, General and Administrative Expenses
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount [Roll Forward]
SEU expense	$ 0.1	$ 0.3	$ 0.2	$ 1.2

Income Taxes (Details)

Income Taxes (Details) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021	Dec. 31, 2021	Feb. 28, 2021
Income Tax Disclosure [Abstract]
Income tax expense (benefit)	$ 5,200,000	$ (200,000)	$ (800,000)	$ (10,100,000)
Effective tax rate (as a percent)	(1.10%)	52.70%	0.20%	16.30%
Provision for uncertainties in income taxes			$ 300,000		$ 0
Applicable cash savings payable (as a percent)						85%
Applicable cash savings retainable (as a percent)						15%
Tax receivable agreement liability	$ 56,400,000		56,400,000
Current tax receivable agreement liability	$ 5,000,000		$ 5,000,000		$ 0

Segment Reporting - Narrative (

Segment Reporting - Narrative (Details)	6 Months Ended
	Jun. 30, 2022 segment
Segment Reporting [Abstract]
Number of reportable segments	2

Segment Reporting - Schedule of

Segment Reporting - Schedule of Operating Segment Results (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Segment Reporting Information [Line Items]
Revenue	$ 246.2	$ 212.8	$ 462.7	$ 392.8
Less: reconciling items to loss before income taxes:
Unallocated costs	2.8	31.1	48.1	103.6
Depreciation and amortization	20.1	17.3	38.1	34
Asset impairment	519.9	0	519.9	0
Interest expense	4.6	6.5	8.6	13.3
Loss before income taxes	(484.8)	(0.3)	(507.1)	(61.9)
Unallocated costs as follows:
Other (income) expense, net	(27.4)	14.3	1.4	71
Loss on Debt Extinguishment	0	5	0	5
Transaction-related expenses	1.7	1	4.9	6.6
Non-allocated costs	6.9	2.3	7.1	3.6
Total unallocated costs	2.8	31.1	48.1	103.6
Equity-based compensation
Unallocated costs as follows:
Equity-based compensation	14.9	3.3	21.4	5.8
SEU Expense
Unallocated costs as follows:
Equity-based compensation	0.2	0.3	0.3	1.8
Customer equity appreciation rights
Unallocated costs as follows:
Equity-based compensation	6.5	4.9	13	9.8
Home & Community Services
Segment Reporting Information [Line Items]
Revenue	207.6	175.4	394.5	327.8
Home & Community Services | Operating Segments
Segment Reporting Information [Line Items]
Revenue	207.6	175.4	394.5	327.8
Segment Adjusted EBITDA	65.2	55.8	121.1	96.9
Episodes of Care Services
Segment Reporting Information [Line Items]
Revenue	38.6	37.4	68.2	65
Episodes of Care Services | Operating Segments
Segment Reporting Information [Line Items]
Revenue	38.6	37.4	68.2	65
Segment Adjusted EBITDA	$ (2.6)	$ (1.2)	$ (13.5)	$ (7.9)

Concentrations - Schedule of Cu

Concentrations - Schedule of Customer Concentration Risk (Details) - Revenue from Contract with Customer Benchmark - Customer Concentration Risk	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Customer A
Concentration Risk [Line Items]
Concentration risk (as a percent)	30%	22%	33%	24%
Customer B
Concentration Risk [Line Items]
Concentration risk (as a percent)	23%	26%	26%	28%
Customer C
Concentration Risk [Line Items]
Concentration risk (as a percent)		14%		12%

Concentrations - Narrative (Det

Concentrations - Narrative (Details) - Customer Concentration Risk	3 Months Ended	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2022
Revenue from Contract with Customer Benchmark | Top Ten Customers
Concentration Risk [Line Items]
Concentration risk (as a percent)	81%	81%
Revenue from Contract with Customer Benchmark | Centers for Medicare and Medicaid Services
Concentration Risk [Line Items]
Concentration risk (as a percent)	7%	8%
Accounts Receivable | Customer One
Concentration Risk [Line Items]
Concentration risk (as a percent)		21%
Accounts Receivable | Customer Two
Concentration Risk [Line Items]
Concentration risk (as a percent)		14%
Accounts Receivable | Customer Three
Concentration Risk [Line Items]
Concentration risk (as a percent)		11%
Accounts Receivable | Customer Four
Concentration Risk [Line Items]
Concentration risk (as a percent)		10%

Uncategorized Items - sgfy-2022

Label	Element	Value
Adjustments to Additional Paid in Capital, Deferred Tax Adjustment	sgfy_AdjustmentsToAdditionalPaidInCapitalDeferredTaxAdjustment	$ 6,300,000
Shares Issued, Value, Share-Based Payment Arrangement, after Forfeiture	us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation	4,900,000
Stock Issued During Period, Value, Effect of Reorganization Transactions	sgfy_StockIssuedDuringPeriodValueEffectOfReorganizationTransactions	0
Adjustments to Additional Paid in Capital, Contributions	sgfy_AdjustmentsToAdditionalPaidInCapitalContributions	26,000,000
Stock Issued During Period, Value, New Issues	us-gaap_StockIssuedDuringPeriodValueNewIssues	604,900,000
Noncontrolling Interest, Tax Payments on Behalf of Non-Controlling Interest	sgfy_NoncontrollingInterestTaxPaymentsOnBehalfOfNonControllingInterest	10,400,000
Limited Liability Company (LLC) Members' Equity, Unit-Based Payment Arrangement	us-gaap_LimitedLiabilityCompanyLLCMembersEquityUnitBasedCompensation	900,000
Adjustments to Additional Paid in Capital, Subscription Fee Receivable	sgfy_AdjustmentsToAdditionalPaidInCapitalSubscriptionFeeReceivable	600,000
Stock Issued During Period, Value, Stock Options Exercised	us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised	$ 500,000
Accounting Standards Update [Extensible Enumeration]	us-gaap_AccountingStandardsUpdateExtensibleList	Accounting Standards Update 2016-02 [Member]
Noncontrolling Interest [Member]
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest	us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest	$ 0
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest	us-gaap_ProfitLoss	(11,400,000)
Shares Issued, Value, Share-Based Payment Arrangement, after Forfeiture	us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation	2,200,000
Stock Issued During Period, Value, Effect of Reorganization Transactions	sgfy_StockIssuedDuringPeriodValueEffectOfReorganizationTransactions	254,900,000
Stock Issued During Period, Value, New Issues	us-gaap_StockIssuedDuringPeriodValueNewIssues	125,300,000
Noncontrolling Interest, Tax Payments on Behalf of Non-Controlling Interest	sgfy_NoncontrollingInterestTaxPaymentsOnBehalfOfNonControllingInterest	10,400,000
Additional Paid-in Capital [Member]
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest	us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest	0
Adjustments to Additional Paid in Capital, Deferred Tax Adjustment	sgfy_AdjustmentsToAdditionalPaidInCapitalDeferredTaxAdjustment	6,300,000
Shares Issued, Value, Share-Based Payment Arrangement, after Forfeiture	us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation	2,700,000
Stock Issued During Period, Value, Effect of Reorganization Transactions	sgfy_StockIssuedDuringPeriodValueEffectOfReorganizationTransactions	620,800,000
Adjustments to Additional Paid in Capital, Contributions	sgfy_AdjustmentsToAdditionalPaidInCapitalContributions	26,000,000
Stock Issued During Period, Value, New Issues	us-gaap_StockIssuedDuringPeriodValueNewIssues	479,300,000
Adjustments to Additional Paid in Capital, Subscription Fee Receivable	sgfy_AdjustmentsToAdditionalPaidInCapitalSubscriptionFeeReceivable	600,000
Stock Issued During Period, Value, Stock Options Exercised	us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised	500,000
Retained Earnings [Member]
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest	us-gaap_ProfitLoss	(23,200,000)
Member Units [Member]
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest	us-gaap_ProfitLoss	(17,200,000)
Stock Issued During Period, Value, Effect of Reorganization Transactions	sgfy_StockIssuedDuringPeriodValueEffectOfReorganizationTransactions	(877,700,000)
Limited Liability Company (LLC) Members' Equity, Unit-Based Payment Arrangement	us-gaap_LimitedLiabilityCompanyLLCMembersEquityUnitBasedCompensation	900,000
Members' Equity	us-gaap_MembersEquity	894,000,000
Common Class A [Member] | Common Stock [Member]
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest	us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest	$ 0
Stock Issued During Period, Shares, Effect of Reorganization Transactions	sgfy_StockIssuedDuringPeriodSharesEffectOfReorganizationTransactions	140,758,464
Stock Issued During Period, Value, Effect of Reorganization Transactions	sgfy_StockIssuedDuringPeriodValueEffectOfReorganizationTransactions	$ 1,400,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercises in Period	us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised	239,691
Stock Issued During Period, Value, New Issues	us-gaap_StockIssuedDuringPeriodValueNewIssues	$ 300,000
Common Stock, Shares, Outstanding	us-gaap_CommonStockSharesOutstanding	0
Stock Issued During Period, Shares, New Issues	us-gaap_StockIssuedDuringPeriodSharesNewIssues	27,025,000
Common Class B [Member] | Common Stock [Member]
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest	us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest	$ 0
Stock Issued During Period, Shares, Effect of Reorganization Transactions	sgfy_StockIssuedDuringPeriodSharesEffectOfReorganizationTransactions	57,613,676
Stock Issued During Period, Value, Effect of Reorganization Transactions	sgfy_StockIssuedDuringPeriodValueEffectOfReorganizationTransactions	$ 600,000
Shares Issued, Shares, Share-Based Payment Arrangement, after Forfeiture	us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation	297,546
Common Stock, Shares, Outstanding	us-gaap_CommonStockSharesOutstanding	0