Signify Health (SGFY) 10-Q 8 Nov 22 2022 Q3 Quarterly report Financial data

Cover Page

Cover Page - shares	9 Months Ended
	Sep. 30, 2022	Oct. 31, 2022
Document Information [Line Items]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 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	4055 Valley View Ln, Suite 700
Entity Address, City or Town	Dallas
Entity Address, State or Province	TX
Entity Address, Postal Zip Code	75244
City Area Code	855
Local Phone Number	984-5121
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	Q3
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		178,468,488
Class B Common Stock
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		57,480,342

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($) $ in Millions	Sep. 30, 2022	Dec. 31, 2021
Current assets
Cash and cash equivalents	$ 461.6	$ 678.5
Accounts receivable, net	181.4	217.2
Contract assets	66.7	84.3
Restricted cash	29.4	5.7
Prepaid expenses and other current assets	38.7	14.9
Total current assets	777.8	1,000.6
Property and equipment, net	23.3	23.7
Goodwill	370.1	597.1
Intangible assets, net	426	455.3
Operating lease right-of-use assets	23.7	0
Deferred tax assets	90.9	38.8
Other assets	9.7	11.7
Total assets	1,721.5	2,127.2
Current liabilities
Accounts payable and accrued expenses	116.3	136.7
Contract liabilities	13.4	32.9
Current maturities of long-term debt	3.5	3.5
Current Customer EAR liability	252.7	0
Current tax receivable agreement liability	5	0
Other current liabilities	18.1	10
Total current liabilities	409	183.1
Long-term debt	333.6	334.9
Contingent consideration	17.9	0
Customer EAR liability	0	48.6
Tax receivable agreement liability	53.3	56.3
Deferred tax liabilities	20.9	0
Noncurrent operating lease liabilities	26.9	0
Other noncurrent liabilities	0.8	11.4
Total liabilities	862.4	634.3
Commitments and Contingencies (Note 20)
Additional paid-in capital	1,177.2	1,101.3
(Accumulated deficit) Retained earnings	(521.1)	19.7
Contingently redeemable noncontrolling interest	200.6	369.6
Total stockholders' equity	859.1	1,492.9
Total liabilities and stockholders' equity	1,721.5	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	Sep. 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)	178,370,055	170,987,365
Common stock outstanding (in shares)	178,370,055	170,987,365
Class B Common Stock
Common stock par value (in dollars per share)	$ 0.01	$ 0.01
Common stock issued (in shares)	57,421,276	56,838,744
Common stock outstanding (in shares)	57,421,276	56,838,744

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Income Statement [Abstract]
Revenue	$ 139.8	$ 199.2	$ 602.5	$ 592
Operating expenses
Service expense (exclusive of depreciation and amortization shown below)	123.3	100.4	365.5	303
Selling, general and administrative expense (exclusive of depreciation and amortization, shown below)	58.6	65.8	213.3	188
Transaction-related expenses	9.6	2.9	14.5	9.5
Restructuring expenses	16.7	0	16.7	0
Loss on impairment	3.3	0	523.2	0
Depreciation and amortization	14.7	17.6	52.8	51.6
Total operating expenses	226.2	186.7	1,186	552.1
(Loss) income from operations	(86.4)	12.5	(583.5)	39.9
Interest expense	6	4.2	14.6	17.5
Loss on extinguishment of debt	0	0	0	5
Other (income) expense	181.1	(27.4)	182.5	43.6
Other (income) expense, net	187.1	(23.2)	197.1	66.1
(Loss) income before income taxes	(273.5)	35.7	(780.6)	(26.2)
Income tax (benefit) expense	(48.5)	6.4	(49.3)	(3.7)
Net (loss) income	(225)	29.3	(731.3)	$ (22.5)
Net (loss) income attributable to noncontrolling interest	(66)	9.1	(190.9)
Net income (loss) attributable to parent	$ (159)	$ 20.2	$ (540.4)
Loss per share of Class A common stock
Basic (in dollars per share)	$ (0.90)	$ 0.12	$ (3.08)	$ (0.02)
Diluted (in dollars per share)	$ (0.90)	$ 0.12	$ (3.08)	$ (0.02)
Weighted average shares of Class A common stock outstanding
Basic (in shares)	177,419,471	169,055,078	175,527,474	167,905,136
Diluted (in shares)	177,419,471	172,433,950	175,527,474	167,905,136

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 income (loss)	$ 29.3								$ 9.1	$ 20.2
Ending balance at Sep. 30, 2021					$ 0
Beginning balance (in shares) at Jun. 30, 2021						168,023,155	57,911,222
Beginning balance at Jun. 30, 2021	1,423.9					$ 1.7	$ 0.6	$ 1,084.2	360.6	(23.2)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Equity-based compensation (in shares)							319,553
Equity-based compensation	3.9							2.4	1.5
Proceeds from exercises of stock options (in shares)						584,354
Proceeds from exercises of stock options	2.2							2.2
Tax payments on behalf of non-controlling interest	(0.2)								(0.2)
Exchange of LLC units (in shares)						1,748,451	(1,748,451)
Exchange of LLC units	0							10.9	(10.9)
Equity impact of tax receivable agreement liability and deferred taxes arising from LLC Interest ownership exchanges	0.4							0.4
Net income (loss)	29.3								9.1	20.2
Ending balance (in shares) at Sep. 30, 2021						170,355,960	56,482,324
Ending balance at Sep. 30, 2021	1,459.5					$ 1.7	$ 0.6	1,100.1	360.1	(3)
Increase (Decrease) in Members' Equity [Roll Forward]
Net income (loss)	(731.3)								(190.9)	(540.4)
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)							989,946
Equity-based compensation	35.1							14	21.1
Vesting of restricted stock units, net of shares withheld to cover payroll taxes (in shares)						109,741
Vesting of restricted stock units, net of shares withheld to cover payroll taxes	(0.1)							(0.1)
Proceeds from exercises of stock options (in shares)						1,960,088
Proceeds from exercises of stock options	8							6.1	1.9
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	(6.7)								(6.7)
Exchange of LLC units (in shares)						407,414	(407,414)
Exchange of LLC units	0							2	(2)
Equity impact of tax receivable agreement liability and deferred taxes arising from LLC Interest ownership exchanges	(0.1)							(0.1)
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 income (loss)	(731.3)								(190.9)	(540.4)
Ending balance (in shares) at Sep. 30, 2022			178,370,055	57,421,276		178,370,055	57,421,276
Ending balance at Sep. 30, 2022	859.1					$ 1.8	$ 0.6	1,177.2	200.6	(521.1)
Increase (Decrease) in Members' Equity [Roll Forward]
Net income (loss)	(225)								(66)	(159)
Beginning balance (in shares) at Jun. 30, 2022						176,606,816	57,568,959
Beginning balance at Jun. 30, 2022	1,071					$ 1.8	$ 0.6	1,165.9	264.8	(362.1)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Equity-based compensation (in shares)							215,895
Equity-based compensation	13.4							5.3	8.1
Vesting of restricted stock units, net of shares withheld to cover payroll taxes (in shares)						25,970
Vesting of restricted stock units, net of shares withheld to cover payroll taxes	(0.1)							(0.1)
Proceeds from exercises of stock options (in shares)						1,373,691
Proceeds from exercises of stock options	5.7							4.4	1.3
Tax payments on behalf of non-controlling interest	(5.9)								(5.9)
Exchange of LLC units (in shares)						363,578	(363,578)
Exchange of LLC units	0							1.7	(1.7)
Net income (loss)	(225)								(66)	(159)
Ending balance (in shares) at Sep. 30, 2022			178,370,055	57,421,276		178,370,055	57,421,276
Ending balance at Sep. 30, 2022	$ 859.1					$ 1.8	$ 0.6	$ 1,177.2	$ 200.6	$ (521.1)

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Operating activities
Net (loss) income	$ (731.3)	$ (22.5)
Adjustments to reconcile net loss to net cash provided by operating activities:
Depreciation and amortization	52.8	51.6
Asset impairment	523.2	0
Equity-based compensation	35.1	9.7
Customer equity appreciation rights	19.5	14.8
Remeasurement of customer equity appreciation rights	184.7	44
Amortization of deferred financing fees	1.6	2
Amortization of right-of-use assets	6.1	0
Loss on extinguishment of debt	0	5
Remeasurement of contingent consideration	(12.6)	2.2
Payment of contingent consideration	0	(1.9)
Deferred income taxes	(51.7)	(8.8)
Changes in operating assets and liabilities:
Accounts receivable	37.4	101.4
Prepaid expenses and other current assets	(22)	(3.9)
Contract assets	27.3	(66.8)
Other assets	2	(0.2)
Accounts payable and accrued expenses	(21.9)	(22.2)
Contract liabilities	(19.5)	27.2
Other current liabilities	(0.7)	(6.3)
Noncurrent operating lease liabilities	(6.4)	0
Other noncurrent liabilities	(0.3)	(1.9)
Net cash provided by operating activities	23.3	123.4
Investing activities
Capital expenditures - property and equipment	(6.5)	(3.7)
Capital expenditures - internal-use software development	(19)	(17.1)
Purchase of long-term investment	(0.3)	(5)
Business combinations, net of cash acquired	(190.5)	(0.4)
Net cash used in investing activities	(216.3)	(26.2)
Financing activities
Repayment of long-term debt	(2.6)	(412.5)
Proceeds from issuance of long-term debt	0	350
Repayments of borrowings under financing agreement	(0.5)	(0.5)
Payment of contingent consideration	0	(13.1)
Payment of debt issuance costs	0	(9.2)
Distributions to/on behalf of non-controlling interest members	(6.7)	(10.6)
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	9.6	2.7
Net cash (used in) provided by financing activities	(0.2)	511.7
(Decrease) increase in cash, cash equivalents and restricted cash	(193.2)	608.9
Cash, cash equivalents and restricted cash - beginning of period	684.2	77
Cash, cash equivalents and restricted cash - end of period	491	685.9
Supplemental disclosures of cash flow information
Cash paid for interest	12.7	16.2
Cash payments, net of refunds, for taxes	17.6	7.1
Noncash transactions
Capital expenditures not yet paid	1.5	1
Purchase consideration not yet paid	0.9	0
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	1.9	8.3
Deferred tax asset	$ 1.9	$ 8.7

Nature of Operations

Nature of Operations	9 Months Ended
	Sep. 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. We have two operating segments, both focused on the value-based healthcare payment industry: Home & Community Services segment and the Episodes of Care Wind-down segment, which we plan to exit. See Note 19 Restructuring Activities and Note 22 Segment Reporting . 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. 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 business, as described in Note 19 Restructuring Activities. On September 2, 2022, we entered into an Agreement and Plan of Merger with CVS Pharmacy, Inc., a Rhode Island corporation. See Note 3 Pending Acquisition. 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 September 30, 2022, we owned approximately 75.6% 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 24.4% economic interest in Cure TopCo.

Significant Accounting Policies

Significant Accounting Policies	9 Months Ended
	Sep. 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 Wind-down as described in Note 1 Nature of Operations . On July 7, 2022, we announced our plans to exit our Episodes of Care business, see Note 19 Restructuring Activities. Certain prior period amounts have been recast to conform with our segment realignment in connection with the strategic shift in the business associated with our announcement to wind down our Episodes of Care business, see Note 22 Segment Reporting . 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. See Note 6 Revenue Recognition for changes in estimates related to revenue recognition for the BPCI-A program in 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 September 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 September 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. For the 2022 performance period, 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. For the 2023 performance period of the MSSP program, Caravan Health will secure and have sole authority over all aspects of the repayment mechanism reserve for two ACOs in exchange for a higher percentage of savings. We were required to fund the repayment mechanism for the 2023 performance period during the three months ended September 30, 2022. The cash is held in an escrow account which we have access to and authority over, and which will ultimately be returned to us if shared savings are earned across the ACO participants during the 2023 performance period. During the three months ended September 30, 2022, we funded approximately $22.1 million and the ACO members contributed an additional $5.0 million. Therefore, we held $27.1 million in an escrow account, included as restricted cash on the Condensed Consolidated Balance Sheets as of September 30, 2022. The following table reconciles cash, cash equivalents, and restricted cash per the Condensed Consolidated Statements of Cash Flows to the Condensed Consolidated Balance Sheets: September 30, 2022 December 31, 2021 (in millions) Cash and cash equivalents $ 461.6 $ 678.5 Restricted cash 29.4 5.7 Total cash, cash equivalents, and restricted cash $ 491.0 $ 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 September 30, 2022 and December 31, 2021, we had an allowance for doubtful accounts of $10.2 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 $0.4 million for the three months ended September 30, 2022 and 2021, respectively, and $0.6 million and $0.9 million for the nine months ended September 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.

Pending Acquisition

Pending Acquisition	9 Months Ended
	Sep. 30, 2022
Business Combination and Asset Acquisition [Abstract]
Pending Acquisition	Pending Acquisition Merger Agreement On September 2, 2022, we entered into an Agreement and Plan of Merger (the “Merger Agreement”) with CVS Pharmacy, Inc., a Rhode Island corporation (“Parent”), and Noah Merger Sub, Inc., a Delaware corporation and wholly owned subsidiary of Parent (“Merger Subsidiary”), pursuant to which, among other things, Merger Subsidiary will merge with and into the Company and whereupon Merger Subsidiary will cease to exist and the Company will be the surviving corporation in the Merger (the “Surviving Corporation”) and will continue as a wholly-owned subsidiary of Parent (the “Merger”). As a result of the Merger, at the effective time of the Merger (the “Effective Time”), each share of our class A common stock, par value $0.01 per share (“Class A Common Stock”) (other than (i) common stock owned by the Company, Parent or Merger Subsidiary or any subsidiary thereof and (ii) any shares of Class A Common Stock and our class B common stock, par value $0.01 per share (“Class B Common Stock”, and, together with “Class A Common Stock”, “Company Stock”) owned by stockholders who properly exercise appraisal rights under Delaware law), including each share of Class A Common Stock resulting from the exchange of LLC Units (as defined below), outstanding immediately prior to the Effective Time, shall be canceled and converted into the right to receive $30.50 per share in cash, without interest (such per-share consideration, the “Per Share Consideration” and the aggregate consideration, the “Merger Consideration”). Pursuant to the Merger Agreement, immediately prior to the Effective Time, in accordance with the Merger Agreement, the Third Amended and Restated Limited Liability Company Agreement of Cure TopCo LLC (“Cure TopCo”), dated as of February 12, 2021 (the “Cure TopCo Amended LLC Agreement”) and our certificate of incorporation, (i) we will require each member of Cure TopCo (excluding the Company and the Company Holding Subsidiary (as defined in the Merger Agreement), but including Cure Aggregator, LLC) to effectuate a redemption of all of such Cure TopCo member’s LLC Units (as defined in the Cure TopCo Amended LLC Agreement) (“LLC Units”), pursuant to which such LLC Units will be exchanged for shares of Class A Common Stock on a one-for-one basis in accordance with the provisions of the Cure TopCo Amended LLC Agreement and the Merger Agreement and (ii) each share of Class B Common Stock shall automatically be canceled immediately upon the consummation of such redemptions, such that no shares of Class B Common Stock will remain outstanding immediately prior to the Effective Time. Consummation of the Merger is subject to certain conditions, including, but not limited to, (i) our receipt of the approval of the Merger Agreement by stockholders holding a majority of the voting power of the outstanding shares of Company Stock, (ii) the expiration or early termination of the applicable waiting period under the Hart-Scott-Rodino Antitrust Improvements Act of 1976, (iii) the absence of any law or order prohibiting or making illegal the consummation of the Merger, (iv) the absence of any Material Adverse Effect (as defined in the Merger Agreement) on the Company and (v) the TRA Amendment (as defined below) being in full force and effect in accordance with its terms and not having been amended, repudiated, rescinded, or modified. On October 31, 2022, stockholders holding a majority of the voting power of the outstanding shares of Company Stock approved the Merger Agreement. On September 19, 2022, each of the Company and Parent filed its respective Notification and Report Form with the U.S. Department of Justice (the “DOJ”) and the U.S. Federal Trade Commission (collectively, the “Agencies”) under the HSR Act. On October 19, 2022, the Company and Parent each received a request for additional information and documentary materials (collectively, the “Second Request”) from the DOJ in connection with the DOJ’s review of the Merger. The effect of the Second Request is to extend the waiting period imposed under the HSR Act until the 30th day after substantial compliance by the Company and Parent with the Second Request, unless the waiting period is terminated earlier by the DOJ or extended by the parties to the Merger. The Company has made customary representations and warranties in the Merger Agreement and has agreed to customary covenants regarding the operation of the business of the Company and its subsidiaries prior to the Effective Time. The Merger Agreement contains certain termination rights for each of the Company and Parent. Upon termination of the Merger Agreement in accordance with its terms, under certain specified circumstances, the Company will be required to pay Parent a termination fee in an amount equal to $228.0 million, including if the Merger Agreement is terminated due to the Company accepting a superior proposal or due to the Company’s Board of Directors (the “Board”) changing its recommendation to the Company’s stockholders to vote to approve the Merger Agreement. The Merger Agreement further provides that Parent will be required to pay the Company a termination fee in an amount equal to $380.0 million in the event the Merger Agreement is terminated under certain specified circumstances and receipt of antitrust approval has not been obtained by such time. If the Merger is consummated, the Company will cease to be a publicly traded company and will become a wholly owned subsidiary of Parent, and our common stock will be delisted from the NYSE and deregistered under the Exchange Act. We recorded approximately $9.2 million of transaction-related costs associated with the pending merger primarily related to banker fees, professional services fees and employee retention bonuses as transaction-related expenses in our Consolidated Statement of Operations during the nine months ended September 30, 2022. See Note 18 Transaction-related Expenses. The foregoing description of the Merger Agreement does not purport to be complete and is subject to, and qualified in its entirety by, the full text of the Merger Agreement. Voting Agreement In connection with the Merger Agreement, certain affiliates of New Mountain Capital, L.L.C. ( “New Mountain”) entered into a voting agreement (the “Voting Agreement”) with Parent pursuant to which, among other things, New Mountain has agreed to vote its shares in favor of obtaining the Company Stockholder Approval (as defined in the Merger Agreement) and the Transactions, including the approval and adoption of the Merger, the Merger Agreement or any related action reasonably required in furtherance thereof, and against any acquisition proposal or any action that would reasonably be expected to prevent, materially delay or materially impair the consummation of the Merger or the Transactions. As of the date of the Merger Agreement, New Mountain collectively owned approximately 54.4% of the total outstanding Class A Common Stock and 74.7% of the total outstanding Class B Common Stock, or approximately 59.4% of the total voting power of the Company Stock. New Mountain’s obligations under the Voting Agreement terminate upon the earliest to occur of (i) an Adverse Recommendation Change (as defined in the Merger Agreement), (ii) termination of the Merger Agreement and (iii) the Effective Time. The foregoing description of the Voting Agreement does not purport to be complete and is subject to, and qualified in its entirety by, the full text of the Voting Agreement. Amendment to Tax Receivable Agreement The Company, Cure TopCo and certain other parties thereto have entered into a Tax Receivable Agreement and LLC Agreement Amendment, dated as of September 2, 2022 (the “TRA Amendment”) which (i) amends (x) the Tax Receivable Agreement among the Company, Cure TopCo and certain other parties thereto (the “TRA”) and (y) the Cure TopCo Amended LLC Agreement and (ii) provides for certain covenants regarding tax reporting and tax-related actions. The TRA Amendment provides for (i) the termination of all payments under the TRA from and after the Effective Time, (ii) the payment of any amounts due under the TRA prior to the Effective Time (other than payments resulting from an action taken by any party to the TRA after the date of the TRA Amendment, which will be suspended), in accordance with the terms of the TRA, which payments will be paid no earlier than 185 days following the filing of the U.S. federal income tax return of the Company, (iii) a prohibition on the Company terminating the TRA or accelerating obligations under the TRA after the date of the TRA Amendment and (iv) the termination of the TRA effective as of immediately prior to and contingent upon the occurrence of the Effective Time (including termination of all of the Company’s obligations thereunder and the obligation to make any of the foregoing suspended payments). The TRA Amendment also includes agreements among the parties thereto regarding the preparation of tax returns and limits actions that may be taken by the Company, Cure TopCo and certain of their controlled affiliates after the Effective Time. The TRA Amendment also (i) suspends all tax distributions under the Cure TopCo Amended LLC Agreement from and after the Effective Time, and (ii) provides that from and after the Effective Time, no person or entity shall have any further payment or other obligation under the TRA or any obligation to make or pay tax distributions under the Cure TopCo Amended LLC Agreement. In the event the Merger Agreement is terminated in accordance with its terms, (i) the TRA Amendment will become null and void ab initio (provided that any payments suspended as described above are required to be made), (ii) the TRA and the Cure TopCo Amended LLC Agreement will continue in full force and effect as if the TRA Amendment had never been executed (provided that any suspended payments as described above are required to be made), and (iii) all of the Company’s obligations under the Cure TopCo Amended LLC Agreement will continue in full force and effect as if the TRA Amendment had never been executed. The foregoing description of the TRA Amendment does not purport to be complete and is subject to, and qualified in its entirety by, the full text of the TRA Amendment. Caravan Health Acquisition On February 9, 2022, we entered into an Agreement and Plan of Merger (the “Caravan Health 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 During the three months ended September 30, 2022, per the terms of the Caravan Health Merger Agreement we calculated the final net working capital adjustment to the initial purchase price resulting in an additional $0.9 million cash consideration due to the sellers. This additional amount due is primarily related to adjustments of the estimated contract assets, based on the final reconciliation received from CMS for the 2021 performance periods, and updated income tax estimates. We expect to pay the additional cash consideration in the fourth quarter of 2022. 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 all 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 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 $288.3 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 originally assigned to our former Episodes of Care Services segment and was re-assigned to our Home & Community Services segment upon the strategic shift in the business following our announcement to exit the Episodes of Care business. See Note 22 Segment Reporting. 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 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 9.7 Prepaid expenses and other current assets 1.4 Property and equipment 0.3 Intangible assets 93.9 Other assets 0.1 Total identifiable assets acquired 114.3 Accounts payable and accrued liabilities 2.8 Other current liabilities 0.5 Deferred tax liabilities 22.4 Total liabilities assumed 25.7 Net identifiable assets acquired 88.6 Goodwill 199.7 Total of assets acquired and liabilities assumed $ 288.3 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.

Business Combinations

Business Combinations	9 Months Ended
	Sep. 30, 2022
Business Combination and Asset Acquisition [Abstract]
Business Combinations	Pending Acquisition Merger Agreement On September 2, 2022, we entered into an Agreement and Plan of Merger (the “Merger Agreement”) with CVS Pharmacy, Inc., a Rhode Island corporation (“Parent”), and Noah Merger Sub, Inc., a Delaware corporation and wholly owned subsidiary of Parent (“Merger Subsidiary”), pursuant to which, among other things, Merger Subsidiary will merge with and into the Company and whereupon Merger Subsidiary will cease to exist and the Company will be the surviving corporation in the Merger (the “Surviving Corporation”) and will continue as a wholly-owned subsidiary of Parent (the “Merger”). As a result of the Merger, at the effective time of the Merger (the “Effective Time”), each share of our class A common stock, par value $0.01 per share (“Class A Common Stock”) (other than (i) common stock owned by the Company, Parent or Merger Subsidiary or any subsidiary thereof and (ii) any shares of Class A Common Stock and our class B common stock, par value $0.01 per share (“Class B Common Stock”, and, together with “Class A Common Stock”, “Company Stock”) owned by stockholders who properly exercise appraisal rights under Delaware law), including each share of Class A Common Stock resulting from the exchange of LLC Units (as defined below), outstanding immediately prior to the Effective Time, shall be canceled and converted into the right to receive $30.50 per share in cash, without interest (such per-share consideration, the “Per Share Consideration” and the aggregate consideration, the “Merger Consideration”). Pursuant to the Merger Agreement, immediately prior to the Effective Time, in accordance with the Merger Agreement, the Third Amended and Restated Limited Liability Company Agreement of Cure TopCo LLC (“Cure TopCo”), dated as of February 12, 2021 (the “Cure TopCo Amended LLC Agreement”) and our certificate of incorporation, (i) we will require each member of Cure TopCo (excluding the Company and the Company Holding Subsidiary (as defined in the Merger Agreement), but including Cure Aggregator, LLC) to effectuate a redemption of all of such Cure TopCo member’s LLC Units (as defined in the Cure TopCo Amended LLC Agreement) (“LLC Units”), pursuant to which such LLC Units will be exchanged for shares of Class A Common Stock on a one-for-one basis in accordance with the provisions of the Cure TopCo Amended LLC Agreement and the Merger Agreement and (ii) each share of Class B Common Stock shall automatically be canceled immediately upon the consummation of such redemptions, such that no shares of Class B Common Stock will remain outstanding immediately prior to the Effective Time. Consummation of the Merger is subject to certain conditions, including, but not limited to, (i) our receipt of the approval of the Merger Agreement by stockholders holding a majority of the voting power of the outstanding shares of Company Stock, (ii) the expiration or early termination of the applicable waiting period under the Hart-Scott-Rodino Antitrust Improvements Act of 1976, (iii) the absence of any law or order prohibiting or making illegal the consummation of the Merger, (iv) the absence of any Material Adverse Effect (as defined in the Merger Agreement) on the Company and (v) the TRA Amendment (as defined below) being in full force and effect in accordance with its terms and not having been amended, repudiated, rescinded, or modified. On October 31, 2022, stockholders holding a majority of the voting power of the outstanding shares of Company Stock approved the Merger Agreement. On September 19, 2022, each of the Company and Parent filed its respective Notification and Report Form with the U.S. Department of Justice (the “DOJ”) and the U.S. Federal Trade Commission (collectively, the “Agencies”) under the HSR Act. On October 19, 2022, the Company and Parent each received a request for additional information and documentary materials (collectively, the “Second Request”) from the DOJ in connection with the DOJ’s review of the Merger. The effect of the Second Request is to extend the waiting period imposed under the HSR Act until the 30th day after substantial compliance by the Company and Parent with the Second Request, unless the waiting period is terminated earlier by the DOJ or extended by the parties to the Merger. The Company has made customary representations and warranties in the Merger Agreement and has agreed to customary covenants regarding the operation of the business of the Company and its subsidiaries prior to the Effective Time. The Merger Agreement contains certain termination rights for each of the Company and Parent. Upon termination of the Merger Agreement in accordance with its terms, under certain specified circumstances, the Company will be required to pay Parent a termination fee in an amount equal to $228.0 million, including if the Merger Agreement is terminated due to the Company accepting a superior proposal or due to the Company’s Board of Directors (the “Board”) changing its recommendation to the Company’s stockholders to vote to approve the Merger Agreement. The Merger Agreement further provides that Parent will be required to pay the Company a termination fee in an amount equal to $380.0 million in the event the Merger Agreement is terminated under certain specified circumstances and receipt of antitrust approval has not been obtained by such time. If the Merger is consummated, the Company will cease to be a publicly traded company and will become a wholly owned subsidiary of Parent, and our common stock will be delisted from the NYSE and deregistered under the Exchange Act. We recorded approximately $9.2 million of transaction-related costs associated with the pending merger primarily related to banker fees, professional services fees and employee retention bonuses as transaction-related expenses in our Consolidated Statement of Operations during the nine months ended September 30, 2022. See Note 18 Transaction-related Expenses. The foregoing description of the Merger Agreement does not purport to be complete and is subject to, and qualified in its entirety by, the full text of the Merger Agreement. Voting Agreement In connection with the Merger Agreement, certain affiliates of New Mountain Capital, L.L.C. ( “New Mountain”) entered into a voting agreement (the “Voting Agreement”) with Parent pursuant to which, among other things, New Mountain has agreed to vote its shares in favor of obtaining the Company Stockholder Approval (as defined in the Merger Agreement) and the Transactions, including the approval and adoption of the Merger, the Merger Agreement or any related action reasonably required in furtherance thereof, and against any acquisition proposal or any action that would reasonably be expected to prevent, materially delay or materially impair the consummation of the Merger or the Transactions. As of the date of the Merger Agreement, New Mountain collectively owned approximately 54.4% of the total outstanding Class A Common Stock and 74.7% of the total outstanding Class B Common Stock, or approximately 59.4% of the total voting power of the Company Stock. New Mountain’s obligations under the Voting Agreement terminate upon the earliest to occur of (i) an Adverse Recommendation Change (as defined in the Merger Agreement), (ii) termination of the Merger Agreement and (iii) the Effective Time. The foregoing description of the Voting Agreement does not purport to be complete and is subject to, and qualified in its entirety by, the full text of the Voting Agreement. Amendment to Tax Receivable Agreement The Company, Cure TopCo and certain other parties thereto have entered into a Tax Receivable Agreement and LLC Agreement Amendment, dated as of September 2, 2022 (the “TRA Amendment”) which (i) amends (x) the Tax Receivable Agreement among the Company, Cure TopCo and certain other parties thereto (the “TRA”) and (y) the Cure TopCo Amended LLC Agreement and (ii) provides for certain covenants regarding tax reporting and tax-related actions. The TRA Amendment provides for (i) the termination of all payments under the TRA from and after the Effective Time, (ii) the payment of any amounts due under the TRA prior to the Effective Time (other than payments resulting from an action taken by any party to the TRA after the date of the TRA Amendment, which will be suspended), in accordance with the terms of the TRA, which payments will be paid no earlier than 185 days following the filing of the U.S. federal income tax return of the Company, (iii) a prohibition on the Company terminating the TRA or accelerating obligations under the TRA after the date of the TRA Amendment and (iv) the termination of the TRA effective as of immediately prior to and contingent upon the occurrence of the Effective Time (including termination of all of the Company’s obligations thereunder and the obligation to make any of the foregoing suspended payments). The TRA Amendment also includes agreements among the parties thereto regarding the preparation of tax returns and limits actions that may be taken by the Company, Cure TopCo and certain of their controlled affiliates after the Effective Time. The TRA Amendment also (i) suspends all tax distributions under the Cure TopCo Amended LLC Agreement from and after the Effective Time, and (ii) provides that from and after the Effective Time, no person or entity shall have any further payment or other obligation under the TRA or any obligation to make or pay tax distributions under the Cure TopCo Amended LLC Agreement. In the event the Merger Agreement is terminated in accordance with its terms, (i) the TRA Amendment will become null and void ab initio (provided that any payments suspended as described above are required to be made), (ii) the TRA and the Cure TopCo Amended LLC Agreement will continue in full force and effect as if the TRA Amendment had never been executed (provided that any suspended payments as described above are required to be made), and (iii) all of the Company’s obligations under the Cure TopCo Amended LLC Agreement will continue in full force and effect as if the TRA Amendment had never been executed. The foregoing description of the TRA Amendment does not purport to be complete and is subject to, and qualified in its entirety by, the full text of the TRA Amendment. Caravan Health Acquisition On February 9, 2022, we entered into an Agreement and Plan of Merger (the “Caravan Health 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 During the three months ended September 30, 2022, per the terms of the Caravan Health Merger Agreement we calculated the final net working capital adjustment to the initial purchase price resulting in an additional $0.9 million cash consideration due to the sellers. This additional amount due is primarily related to adjustments of the estimated contract assets, based on the final reconciliation received from CMS for the 2021 performance periods, and updated income tax estimates. We expect to pay the additional cash consideration in the fourth quarter of 2022. 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 all 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 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 $288.3 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 originally assigned to our former Episodes of Care Services segment and was re-assigned to our Home & Community Services segment upon the strategic shift in the business following our announcement to exit the Episodes of Care business. See Note 22 Segment Reporting. 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 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 9.7 Prepaid expenses and other current assets 1.4 Property and equipment 0.3 Intangible assets 93.9 Other assets 0.1 Total identifiable assets acquired 114.3 Accounts payable and accrued liabilities 2.8 Other current liabilities 0.5 Deferred tax liabilities 22.4 Total liabilities assumed 25.7 Net identifiable assets acquired 88.6 Goodwill 199.7 Total of assets acquired and liabilities assumed $ 288.3 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	9 Months Ended
	Sep. 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 September 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 $34.0 million and $25.2 million at September 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: September 30, 2022 December 31, 2021 (in millions) ASSETS Current assets Cash and cash equivalents $ 8.2 $ 10.6 Accounts receivable, net 25.8 14.6 Total current assets 34.0 25.2 Total assets $ 34.0 $ 25.2 LIABILITIES AND STOCKHOLDERS' EQUITY Current liabilities Accounts payable and accrued expenses $ — $ 3.4 Contract liabilities 0.7 — Other current liabilities 2.0 — Total current liabilities 2.7 3.4 Total liabilities 2.7 3.4 Company capital 44.1 29.3 Accumulated deficit (12.8) (7.5) Total stockholders' equity 31.3 21.8 Total liabilities and stockholders' equity $ 34.0 $ 25.2 As of September 30, 2022, Caravan Health is the sole member of five active ACOs and one inactive ACO, to become active in 2023, 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 it relates to the 2022 performance period, Caravan Health is ultimately liable for losses incurred by one out of the five ACOs owned by Caravan Health. As of September 30, 2022, there was $0.5 million included in restricted cash on our Condensed Consolidated Balance Sheets which relates to this VIE for the 2022 performance period. 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 restricted cash will become unrestricted once the letter of credit is released. Three of the five 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 for the indebtedness of the ACO, and therefore, Caravan Health is not liable for its losses. Based on these circumstances, we have determined we are not the primary beneficiary of these VIEs as it relates to the 2022 performance period, and therefore we do not consolidate the results of these entities. During the three and nine months ended September 30, 2022, we did not make any contributions to the unconsolidated VIEs for losses incurred. Our maximum exposure to loss as a result of our involvement in these unconsolidated VIEs cannot be reasonably estimated as of September 30, 2022, as the shared losses are dependent on a number of variable factors, including estimates of patient attribution, expenditure data, benchmark data, inflation factors and CMS quality reporting. Losses incurred, if any, are determined each year once final CMS reporting is provided, which is expected to be available in the third quarter of each year for the prior calendar year performance period. Under the provisions of the MSSP program, once a minimum shared loss rate of 2% is exceeded, losses are calculated at a rate of 1 minus the final sharing rate, with a minimum shared loss rate of 40% and a maximum shared loss rate of 75%, not to exceed 15% of the updated benchmark. Our current ACO contracts indicate that we will bear the risk beyond the first 1% of potential losses not to exceed the MSSP maximum of 15%. As it relates to the 2023 performance period, for one of the active ACOs and a new ACO to become active in 2023, we will secure and have sole authority over all aspects of the repayment mechanism reserve in exchange for a higher percentage of savings. Therefore the risk structure for the 2023 performance period will shift with Caravan Health taking on more obligation of the risk to absorb losses, resulting in a financial responsibility to ensure that these VIEs operate as designed. Given the changes for these two ACOs beginning in the 2023 performance period, we expect to be the primary beneficiary and therefore consolidate the results of these two ACOs beginning in 2023. In connection with this new risk structure, we were required to fund the repayment mechanism in advance during the three months ended September 30, 2022. The cash is held in an escrow account which we have access to and authority over, and which will ultimately be returned to us if shared savings are earned across the ACO participants during the 2023 performance period. During the three months ended September 30, 2022, we funded approximately $22.1 million and the ACO members contributed an additional $5.0 million. See Note 2 Significant Accounting Policies. Amounts included in the Condensed Consolidated Balance Sheet related to the ACOs are as follows: September 30, 2022 (in millions) ASSETS Current assets Restricted cash $ 27.1 Total current assets 27.1 Total assets $ 27.1 LIABILITIES AND STOCKHOLDERS' EQUITY Current liabilities Accounts payable and accrued expenses $ 10.4 Total current liabilities 10.4 Total liabilities 10.4 Company capital 16.7 Total stockholders' equity 16.7 Total liabilities and stockholders' equity $ 27.1

Revenue Recognition

Revenue Recognition	9 Months Ended
	Sep. 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 Wind-down, under contracts that contain various fee structures. Through our Home & Community Services segment, we offer multiple solutions to our customers, including, among others, 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), diagnostic & preventive services, ACO enablement services, a provider enablement platform, 340B referrals and return to home services, Through our Episodes of Care Wind-down segment, we had primarily provided 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. Additionally, we provided certain complex care management services. In July 2022, we announced our plans to exit our Episodes of Care business, see Note 19 Restructuring Activities. All of our revenue is generated in the United States. We are dependent on a concentrated number of payors and provider partners with whom we contract to provide our services, s ee Note 23 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. This includes amounts recast due to our segment realignment following the strategic shift in the business associated with our announcement to wind down our Episodes of Care business, see Note 22 Segment Reporting. Three months ended September 30, Nine months ended September 30, 2022 2021 2022 2021 (in millions) Evaluations $ 202.3 $ 167.1 $ 595.5 $ 490.6 Value-based Care Services 4.6 — 24.4 — Other 0.6 2.0 1.9 6.3 Home & Community Services Total Revenue 207.5 169.1 621.8 496.9 Episodes (69.9) 27.8 (26.0) 88.5 Other 2.2 2.3 6.7 6.6 Episodes of Care Wind-down Total Revenue (67.7) 30.1 (19.3) 95.1 Consolidated Revenue Total $ 139.8 $ 199.2 $ 602.5 $ 592.0 Performance Obligations Home & Community Services There have been no material changes to our revenue recognition and estimates for our Home & Community Services segment, other than as described below related to the acquisition of Caravan Health. 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 with information on the aforementioned inputs, 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. We recorded a $5.7 million reduction to value-based care services revenue for the three months ended September 30, 2022 as we reduced our estimates of shared savings for the 2022 plan year based on new information received from CMS during the third quarter of 2022. The new data included updated historical benchmarks that were lower than expected primarily due to the lingering after effects of COVID-19 and updated spend information for the fourth quarter of 2021 compared to the fourth quarter of 2020. The inflationary trend CMS applied to the benchmark expenditures for ACOs in their initial agreement period included a calculation of national and regional spend for a twelve month period. When CMS initially reported the benchmark expenditure data earlier this year, data from the fourth quarter of 2020 was used rather than the fourth quarter of 2021 data, as the full year 2021 data was not yet available. The historical benchmark expenditures are now locked for the existing ACOs and will not be rebased until each ACO enters its next agreement period. For ACOs originated in 2022, this means that the historical benchmark expenditures will not be rebased until 2027. The remaining sources of Caravan Health revenue 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. Episodes of Care Wind-down The following changes have been made to our revenue recognition and estimates related to the semiannual BPCI-A reconciliation. 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 independently collected price trend data that indicated a positive price adjustment should be applied and corresponded 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 of the calculation error notice, 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 revenue estimates upon receipt of the second quarter semiannual reconciliation and awaited further resolution or clarity of this matter. In October 2022, we and other BPCI-A participants received a memorandum from CMS providing a general response to questions raised related to the retrospective price adjustment as well as CMS’ plans for the future of the BPCI-A program. CMS indicated it had reviewed its own calculations and did not find errors in how it applied them but at the same time acknowledged a lack of transparency and the use of non-public data and proposed to make changes to the pricing formulas in subsequent model years. Later in October 2022, we received the required formal response to our calculation error notice submitted in July 2022, reiterating that following a comprehensive review and referencing the aforementioned memorandum, CMS did not find any errors in its calculations. This response indicated CMS deemed the original semiannual reconciliation provided in June 2022 to be correct. We are in the process of appealing this decision, which will further delay CMS deeming the semiannual reconciliation final and the related cash flows. Due to the formal response to our calculation error notice received from CMS in October 2022 in regard to the most recent semiannual reconciliation, we revised our revenue estimates related to the performance period included in that reconciliation, as well as the subsequent two open performance periods. As a result, during the three months ended September 30, 2022, we recorded a reversal of revenue previously recorded of $38.6 million, $18.7 million and $6.9 million related to performance periods beginning in April 2021, October 2021 and April 2022, respectively. Additionally, we considered the negative trend factor adjustment imposed by CMS in our revenue estimates for the three months ended September 30, 2022. As a result of this negative adjustment, our revenue estimates are lower than they would have otherwise been and certain customers were in a negative overall revenue position for the performance period, and we therefore recorded expense of approximately $1.3 million included in Service expense for the three months ended September 30, 2022 on our Condensed Consolidated Statement of Operations. Further changes in management’s estimates, including a potential reversal of previously recorded revenue, could occur based on the outcome of the pending appeal process noted above and to the extent the final remaining semiannual reconciliations receive additional pricing adjustments. Additionally, as a result of the change in estimates and our withdrawal from the BPCI-A program, we reduced revenue by $12.2 million during the three months ended September 30, 2022 related to administrative fee revenue recorded for performance obligations satisfied in prior periods. As a result of the pricing adjustments imposed by CMS and our planned exit from the BPCI-A program, it is unlikely these amounts will be collected from the customers, as they generally would be paid out of future savings earned. Since the final determination of the semiannual reconciliation is pending appeal and we did not receive the formal response to our calculation error notice until late October 2022, the recognition of accounts receivable for our Episodes of Care Wind-down segment as of September 30, 2022 has not yet occurred. Estimated revenue related to this reconciliation period continues to be included in contract assets with corresponding shared savings expenses included in contract liabilities on our Condensed Consolidated Balance Sheets as of September 30, 2022. 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 and reducing the corresponding contract liabilities and recording accounts payable for the amounts to be paid. Accordingly, the net cash collections from the delayed reconciliation, in addition to being significantly less than prior periods, will also deviate from historical cash collection seasonality trends. Separately, we have revised our estimates of the time it will take to substantially complete our performance obligations from 13 months to 9 months for the open performance period that began in April 2022 as a result of our decision to wind down our Episodes of Care business. We expect our services and underlying performance obligations to be substantially satisfied by the end of 2022. This shorter period of time to complete our performance obligations resulted in approximately $1.8 million in additional revenue being recorded during the three months ended September 30, 2022. Related Balance Sheet Accounts The following table provides information about accounts included on the Condensed Consolidated Balance Sheets. September 30, 2022 December 31, 2021 Episodes of Care Wind-down Home & Community Services Total Episodes of Care Wind-down Home & Community Services Total (in millions) Assets Accounts receivable, net (1) $ 23.0 $ 158.4 $ 181.4 $ 100.1 $ 117.1 $ 217.2 Contract assets (2) $ 44.7 $ 22.0 $ 66.7 $ 82.8 $ 1.5 $ 84.3 Liabilities Shared savings payable (3) $ 11.0 $ 10.5 $ 21.5 $ 63.4 $ — $ 63.4 Contract liabilities (4) $ 9.2 $ 4.2 $ 13.4 $ 27.8 $ 5.1 $ 32.9 Deferred revenue (5) $ 0.4 $ 2.4 $ 2.8 $ 0.1 $ 3.5 $ 3.6 (1) Accounts receivable, net for Episodes of Care Wind-down included $1.0 million due from CMS as of September 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 Wind-down 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 $20.4 million and $3.7 million in amounts not yet billed to customers, as of September 30, 2022 and December 31, 2021, respectively. The remaining amount of accounts receivable for both Episodes of Care Wind-down and Home & Community Services represent amounts to be received from customers. Home & Community Services accounts receivable as of September 30, 2022 reflected strong IHE volume in the third quarter. (2) Contract assets in the Episodes of Care Wind-down segment included management’s estimate of amounts we expect to receive under the BPCI-A program related to the unfinalized most recent reconciliation period and two open reconciliation periods. Accordingly, as of September 30, 2022, contract assets included amounts related to three reconciliation periods and cover episodes of care commencing in the period from April 2021 through September 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 (or 9-month period in the case of the performance period with episodes commencing in April 2022) starting in the period the related episodes of care commence and through the estimated receipt of the semiannual CMS reconciliation file or December 31, 2022, the date in which we expect to substantially have wound down our services in connection to our announced plan to exit our Episodes of Care business. 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 September 30, 2022 related 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 appeal with CMS regarding the price adjustment included in the most recent reconciliation, as of September 30, 2022, contract assets included estimated amounts related to three reconciliation periods delaying the accounts receivable and ultimate collection of amounts to be received . Contract assets in the Home & Community Services segment included $9.0 million as of September 30, 2022 related to 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. Contract assets for the Home & Community Services segment as of September 30, 2022 also included $13.0 million related to estimated shared savings under our participation in the MSSP ACO program. (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 Wind-down 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 $9.3 million as of September 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 $1.7 million included in shared savings payable at September 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. As of September 30, 2022, there is $10.5 million related to our participation in the MSSP ACO program, which represents the ACO members’ portion of the repayment mechanism for the 2023 performance period, which will be returned to the ACO members if shared savings are earned across the ACO participants during the 2023 performance period. (4) Contract liabilities in our Episodes of Care Wind-down 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 unfinalized most recent reconciliation period and the next two open reconciliation periods. Due to our appeal with CMS regarding the price adjustment included in the most recent reconciliation, as of September 30, 2022, contract liabilities included $9.2 million of estimated amounts related to three reconciliation periods and cover episodes of care commencing in the period from April 2021 through September 2022. These amounts offset the gross amount we expect to receive for the same period included in contract assets as of September 30, 2022. Contract liabilities in the Home & Community Services segment of $4.2 million as of September 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 September 30, Nine months ended September 30, Contract Assets 2022 2021 2022 2021 (in millions) (in millions) Balance at beginning of period $ 172.6 $ 58.2 $ 84.3 $ 27.8 Acquired in Caravan Health Acquisition 0.6 — 9.7 — Performance obligation completed, converted to accounts receivable (7.0) — (7.0) (27.4) Estimated revenue recognized related to performance obligations satisfied at a point-in-time 1.2 — 7.5 — Estimated revenue recognized (reversed) related to performance obligations satisfied over time (100.7) 36.4 (27.8) 94.2 Balance at end of period $ 66.7 $ 94.6 $ 66.7 $ 94.6 Three months ended September 30, Nine months ended September 30, Contract Liabilities 2022 2021 2022 2021 (in millions) (in millions) Balance at beginning of period $ 52.5 $ 19.5 $ 32.9 $ 6.2 Performance obligation completed, converted to shared savings payable — — (0.2) (4.4) Payments made to customer — (0.1) (0.5) (0.7) Estimated amounts due to customer related to performance obligations satisfied at a point-in-time — 1.4 (0.3) 3.6 Estimated amounts due to customer related to performance obligations satisfied over time (39.1) 12.6 (18.5) 28.7 Balance at end of period $ 13.4 $ 33.4 $ 13.4 $ 33.4 Three months ended September 30, Nine months ended September 30, Deferred Revenue 2022 2021 2022 2021 (in millions) (in millions) Balance at beginning of period $ 1.0 $ 4.4 $ 3.6 $ 3.8 Acquired in Caravan Health Acquisition — — 0.5 — Payments received from customers 2.1 0.8 2.8 9.1 Revenue recognized upon completion of performance obligation (0.3) (4.2) (4.1) (11.9) Balance at end of period $ 2.8 $ 1.0 $ 2.8 $ 1.0 Three months ended September 30, Nine months ended September 30, Shared Savings Payable 2022 2021 2022 2021 (in millions) (in millions) Balance at beginning of period $ 20.5 $ 54.2 $ 63.4 $ 80.8 Amounts due to ACO participants 10.5 — 10.5 — Amounts paid to customer and/or CMS (9.5) (33.9) (94.2) (148.9) Amounts due to customer upon completion of performance obligation — 23.2 41.8 111.6 Balance at end of period $ 21.5 $ 43.5 $ 21.5 $ 43.5

Property and Equipment

Property and Equipment	9 Months Ended
	Sep. 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: September 30, 2022 December 31, 2021 (in millions) Computer equipment $ 25.2 $ 22.0 Leasehold improvements 18.7 18.5 Furniture and fixtures 8.3 6.5 Software 2.4 2.5 Projects in progress 1.0 0.7 Property and equipment, gross 55.6 50.2 Less: Accumulated depreciation and amortization (32.3) (26.5) Property and equipment, net $ 23.3 $ 23.7 Depreciation and amortization expense for property and equipment, inclusive of amounts subsequently written off or disposed from accumulated depreciation, was $2.7 million and $2.1 million for the three months ended September 30, 2022 and 2021, respectively, and $7.1 million and $6.2 million for the nine months ended September 30, 2022 and 2021, respectively. There was no impairment of property and equipment during the three or nine months ended September 30, 2022 or 2021.

Leases

Leases	9 Months Ended
	Sep. 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 was 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 September 30, 2022. Current lease liabilities are included in other current liabilities on the Condensed Consolidated Balance Sheets. September 30, 2022 (in millions) Operating lease right-of-use assets $ 23.7 Current portion of operating lease liabilities 8.1 Non-current operating lease liabilities 26.9 Total Lease Liabilities $ 35.0 For the three and nine months ended September 30, 2022, cash paid for amounts included in the measurement of operating lease liabilities was $3.3 million and $8.6 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 September 30, 2022 Nine months ended September 30, 2022 (in millions) Operating lease cost $ 3.0 $ 7.2 Variable lease cost 0.6 2.0 Sublease income (0.3) (1.6) Total Lease Cost (1) $ 3.3 $ 7.6 (1) Excludes short-term lease expense, which is not material Due to the plan to wind down our Episodes of Care segment, we terminated certain lease contracts during the three months ended September 30, 2022. See Note 19 Restructuring Activities related to the wind-down of the Episodes of Care business. The facility exits resulted in a one-time termination penalty of $1.0 million paid during the three months ended September 30, 2022 and approximately $1.1 million of incremental expense included in SG&A during the three and nine months ended September 30, 2022. The following table presents the weighted average remaining lease term and discount rate of our operating leases as of September 30, 2022: Weighted Average Lease Term (Years) 6.5 Weighted Average Discount Rate 5.1 % 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 September 30, 2022, maturities of our operating lease liabilities are as follows: Remainder of 2022 $ 2.4 2023 8.7 2024 4.6 2025 4.6 2026 4.7 Thereafter 16.0 Total lease payments 41.0 Less: imputed interest (6.0) Present value of operating lease liabilities $ 35.0 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 which are not reasonably certain to be exercised, and total lease payments are approximately $4.1 million. The lessor and its agents have completed building this retail space and the lease commenced July 1, 2022. We previously 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 which is not reasonably certain to be exercised, and total lease payments are expected to be approximately $22.7 million. As the lease had not yet commenced as of September 30, 2022, it is not included in the right-of-use asset or lease liabilities recorded as of September 30, 2022. 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	9 Months Ended
	Sep. 30, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets	Intangible Assets Intangible assets were as follows as of each of the dates presented: September 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 $ 481.8 $ (102.5) $ 379.3 $ 530.5 $ (129.1) $ 401.4 Acquired and capitalized software 3 - 6 104.6 (58.5) 46.1 134.3 (80.4) 53.9 Tradename 3 0.7 (0.1) 0.6 — — — Total $ 587.1 $ (161.1) $ 426.0 $ 664.8 $ (209.5) $ 455.3 We capitalized $4.7 million and $5.5 million for the three months ended September 30, 2022 and 2021, respectively, and $19.0 million and $17.1 million for the nine months ended September 30, 2022 and 2021, respectively, of internally-developed software costs. During the nine months ended September 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 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 $0.3 million impairment of customer relationships and $3.0 million impairment of acquired technology for the three months ended September 30, 2022 and $67.0 million impairment of customer relationships and $29.5 million impairment of acquired and capitalized software for the nine months ended September 30, 2022, included in Loss on Impairment on our Condensed Consolidated Statements of Operations. During the three months ended September 30, 2022, the decision was made to end our community service offering. The community service offering is part of the Home & Community Services segment and uses a technology platform acquired in 2019. The decision to end our community service offering 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. The fair value was deemed to be de minimis due to the decision to dispose of the asset group, resulting in a full impairment of the related intangible assets, which includes $0.3 million of customer relationships and $3.0 million of acquired technology. During the nine months ended September 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, which we believe have made the program unsustainable. As a result, we subsequently made the decision to wind down our Episodes of Care 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 or nine months ended September 30, 2021. Amortization expense for intangible assets, inclusive of amounts subsequently written off from accumulated amortization, was $12.0 million and $15.5 million for the three months ended September 30, 2022 and 2021, respectively, and $45.7 million and $45.4 million for the nine months ended September 30, 2022 and 2021, respectively. Expected amortization expense as of September 30, 2022 related to intangible assets, including internal-use software development costs, was as follows: (in millions) Remainder of 2022 $ 12.1 2023 44.5 2024 40.0 2025 34.2 2026 32.3 Thereafter 262.9 $ 426.0

Goodwill

Goodwill	9 Months Ended
	Sep. 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 Wind-down 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) Segment realignment 199.3 (199.3) — Measurement period adjustments $ 0.4 $ — $ 0.4 Balance at September 30, 2022 $ 370.1 $ — $ 370.1 We recorded no goodwill impairment during the three months ended September 30, 2022 and a $426.7 million goodwill impairment during the nine months ended September 30, 2022, included in Loss on Impairment in our Condensed Consolidated Statements of Operations. During the nine months ended September 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, which we believe have made the program unsustainable. As a result, we subsequently made the decision to wind down our Episodes of Care 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 Wind-down reporting unit. We performed a quantitative impairment test by comparing the carrying amount of the Episodes of Care Wind-down 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. The carrying amount of the Episodes of Care Wind-down 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. In connection with the strategic shift in the business associated with our announcement to wind down our Episodes of Care business ( see Note 19 Restructuring Activities ), we realigned our segments during the three months ended September 30, 2022 ( see Note 22 Segment Reporting ). As a result, the goodwill associated with the Caravan Health acquisition was reallocated to the Home & Community Services segment at its relative fair value. There was no impairment related to goodwill during the three or nine months ended September 30, 2021.

Accounts Payable and Accrued Ex

Accounts Payable and Accrued Expenses	9 Months Ended
	Sep. 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: September 30, December 31, 2022 2021 (in millions) Other accrued expenses $ 50.9 $ 19.6 Accrued payroll and payroll-related expenses 38.6 46.5 Shared savings payable 21.5 63.4 Accounts payable 5.3 5.6 Accrued income taxes — 1.6 Total accounts payable and accrued liabilities $ 116.3 $ 136.7

Long-Term Debt

Long-Term Debt	9 Months Ended
	Sep. 30, 2022
Debt Disclosure [Abstract]
Long-term Debt	Long-Term Debt Long-term debt was as follows: September 30, December 31, 2022 2021 (in millions) Revolving Facility $ — $ — 2021 Term Loan 346.5 349.1 Total debt 346.5 349.1 Unamortized debt issuance costs (5.3) (6.0) Unamortized discount on debt (4.1) (4.7) Total debt, net 337.1 338.4 Less current maturities (3.5) (3.5) Total long-term debt $ 333.6 $ 334.9 As of September 30, 2022 and December 31, 2021, the effective interest rate on the 2021 Term Loan borrowings was 5.88% 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, reduced 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 September 30, 2022, we were in compliance with all financial covenants. We currently have no borrowings outstanding under the Revolving Facility. As of September 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 September 30, 2022 are as follows: (in millions) Remainder of 2022 $ 0.9 2023 3.5 2024 3.5 2025 3.5 2026 3.5 Thereafter 331.6 $ 346.5

Fair Value Measurements

Fair Value Measurements	9 Months Ended
	Sep. 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: September 30, 2022 Balance Sheet Classification Type of Instrument Level 1 Level 2 Level 3 Total (in millions) Cash equivalents Money market funds $ 133.3 $ — $ — $ 133.3 Customer EAR liability Customer equity appreciation rights — — 252.7 252.7 Customer EAR liability EAR letter agreement — — — — Contingent consideration Consideration due to sellers — — 17.9 17.9 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 nine months ended September 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 September 30, Nine months ended September 30, 2022 2021 2022 2021 (in millions) (in millions) Beginning of period $ 35.4 $ 2.4 $ — $ 15.2 Payment of contingent consideration — — — (15.0) Initial measurement of contingent consideration due to sellers — — 30.5 — Remeasurement of contingent consideration included in selling, general and administrative expense (17.5) — (12.6) 2.2 Balance at end of period $ 17.9 $ 2.4 $ 17.9 $ 2.4 Customer equity appreciation rights Three months ended September 30, Nine months ended September 30, 2022 2021 2022 2021 (in millions) (in millions) Beginning of period $ 63.6 $ 102.7 $ 48.6 $ 21.6 Grant date fair value estimate recorded as reduction to revenue 4.9 5.0 14.8 14.8 Grant date fair value estimate of EAR letter agreement recorded as reduction to revenue 1.6 — 4.7 — Remeasurement of fair value of customer EAR agreements included in other expense (income), net 186.7 (27.3) 189.3 44.0 Remeasurement of fair value of EAR letter agreement, included in other expense (income), net (4.1) — (4.7) — Balance at end of period $ 252.7 $ 80.4 $ 252.7 $ 80.4 The valuation techniques and significant unobservable inputs used in recurring Level 3 fair value measurements were as follows as of September 30, 2022: Fair Value (in millions) Valuation Technique Significant Unobservable Inputs Assumption Customer equity appreciation rights $ 252.7 Discounted time value Discount rate 6.0% Expected term (years) 2 - 6 months EAR Letter Agreement $ — Discounted time value Discount rate 6.0% Expected term (years) 2 - 6 months Consideration due to sellers $ 17.9 Black-Scholes Volatility 15.5% Discount Rate 5.40% Risk Free Rate 2.93% Credit Spread 4.60% Expected term (years) 1 The methodology for measuring the fair value of the customer equity appreciation rights and the EAR Letter Agreement was changed from an option pricing model to a discounted time value model as of September 30, 2022 as a result of the pending Merger, see Note 3 Pending Acquisition . The key assumptions in the valuation are the time to liquidity, which is estimated to be between two 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 contingent consideration is payable based on the achievement of certain performance criteria, one of which is revenue. Both performance criteria must be achieved for any payment to be due. During the three months ended September 30, 2022, the estimated fair value of contingent consideration decreased as the likelihood of the defined revenue criteria being achieved decreased primarily due to the lower estimated revenue for 2022, see Note 6 Revenue Recognition. 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	9 Months Ended
	Sep. 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 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 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 Amended LLC Agreement, 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 Amended LLC Agreement 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	9 Months Ended
	Sep. 30, 2022
Noncontrolling Interest [Abstract]
Noncontrolling Interest	Noncontrolling Interest We 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 September 30, 2022: LLC Units Ownership Percentage Number of LLC Units held by Signify Health, Inc. 178,370,055 75.6% Number of LLC Units held by noncontrolling interests 57,421,276 24.4% Total LLC Units outstanding 235,791,331 100.0% 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 Amended LLC Agreement. During the three and nine months ended September 30, 2022, 363,578 and 407,414 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	9 Months Ended
	Sep. 30, 2022
Share-Based Payment Arrangement [Abstract]
Equity-Based Compensation	Equity-Based Compensation On March 1, 2022, our Board 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 included 3,572,469 then outstanding LLC Incentive Units and 817,081 then 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 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. 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 $2.0 million during the three and nine months ended September 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 nine months ended September 30, 2022: Outstanding Options Weighted average exercise price per share Outstanding at December 31, 2021 4,926,357 $ 9.98 Granted 5,075,718 $ 14.82 Converted to time-based vesting 817,081 $ 8.46 Forfeited (1,026,188) $ 16.63 Exercised (1,960,088) $ 4.12 Expired (14,355) $ 17.43 Outstanding at September 30, 2022 7,818,525 $ 13.52 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 3,633,218 $ 14.36 Vested (116,230) $ 24.65 Forfeited (628,565) $ 14.71 Outstanding at September 30, 2022 3,491,168 $ 14.63 Stock-based compensation expense During the three months ended September 30, 2022, we recognized $5.3 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 September 30, 2021, we recognized $2.2 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 nine months ended September 30, 2022, we recognized $14.4 million and $1.2 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 nine months ended September 30, 2021, we recognized $5.1 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 September 30, 2022, we had total unrecognized compensation expense of $84.6 million related to 9,926,766 unvested time-based stock options and RSUs which we expect to recognize over a weighted average period of 1.6 years. Employee Stock Purchase Plan A summary of ESPP share reserve activity for the nine months ended September 30, 2022 is as follows: Shares Weighted average price Available for future purchases, beginning of year 4,567,246 Shares available for issuance (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 nine months ended September 30, 2022, we recognized $0.1 million and $0.4 million, respectively, of equity-based compensation expense included in SG&A expense on the Condensed Consolidated Statements of Operations related to the ESPP. During the three and nine months ended September 30, 2021, we recognized $0.2 million 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 $5.4 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 September 30, 2022. During the nine months ended September 30, 2022, we recorded $13.2 million and $0.4 million in equity-based compensation expense included in SG&A expense and service expense, respectively, on the Condensed Consolidated Statements of Operations. In addition to the expense noted above related to those awards amended in March 2022, during the three months ended September 30, 2022 and 2021, we recognized $1.0 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 nine months ended September 30, 2022 and 2021, we recognized $3.5 million and $4.4 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) Earnings Per Share

(Loss) Earnings Per Share	9 Months Ended
	Sep. 30, 2022
Earnings Per Share [Abstract]
(Loss) Earnings Per Share	Loss) Earnings Per ShareBasic (loss) earnings per share of Class A common stock is computed by dividing net loss (income) attributable to Signify Health by the weighted-average number of shares of Class A common stock outstanding during the period. Diluted (loss) earnings per share of Class A common stock is computed by dividing net (loss) income 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) earnings per share of Class A common stock for the three and nine months ended September 30, 2022 and 2021. The basic and diluted (loss) earnings per share for the nine months ended September 30, 2021 only includes the period from February 12, 2021 to September 30, 2021, which represents the period wherein we had outstanding Class A common stock. Three months ended September 30, Nine months ended September 30, 2022 2021 2022 2021 (in millions) Net (loss) income $ (225.0) $ 29.3 $ (731.3) $ (22.5) Less: Net loss attributable to pre-Reorganization Transactions — — — (17.2) Less: Net (loss) income attributable to the noncontrolling interest (66.0) 9.1 (190.9) (2.3) Net (loss) income attributable to Signify Health, Inc. $ (159.0) $ 20.2 $ (540.4) $ (3.0) Weighted average shares of Class A common stock outstanding - Basic 177,419,471 169,055,078 175,527,474 167,905,136 Dilutive Shares: Stock Options — 3,332,831 — — RSUs — 46,041 — — LLC Units — — — — Total Dilutive shares — 3,378,872 — — Weighted average shares of Class A common stock outstanding - Diluted 177,419,471 172,433,950 175,527,474 167,905,136 (Loss) earnings per share of Class A common stock - Basic $ (0.90) $ 0.12 $ (3.08) $ (0.02) (Loss) earnings per share of Class A common stock - Diluted $ (0.90) $ 0.12 $ (3.08) $ (0.02) 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) earnings 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 (loss) earnings of Cure TopCo and therefore, our portion of Cure TopCo’s (loss) earnings per share has been included in the net (loss) income 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 Amended LLC Agreement, 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 a result, these shares, which were outstanding, were excluded from the computation of diluted (loss) earnings per share for the periods indicated. Three months ended September 30, Nine months ended September 30, 2022 2021 2022 2021 Antidilutive Shares: Stock Options 7,818,525 1,294,305 7,818,525 5,302,839 RSUs 3,491,168 149,539 3,491,168 290,419 LLC Units 57,421,276 58,713,929 57,421,276 58,713,929 Additionally, 977,247 stock options and 5,977,283 LLC units were excluded from the calculation of (loss) earnings per share for the three and nine months ended September 30, 2021 as they were subject to performance vesting conditions, which were not probable of occurring as of September 30, 2021.

Transaction-related Expenses

Transaction-related Expenses	9 Months Ended
	Sep. 30, 2022
Other Income and Expenses [Abstract]
Transaction-related Expenses	Transaction-related ExpensesDuring the three and nine months ended September 30, 2022, we incurred $9.6 million and $14.5 million, respectively, of transaction-related expenses primarily in connection with the pending Merger, 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, legal and other professional services expenses as well as certain employee compensation costs. In addition, transaction-related expenses include certain integration-related expenses following the acquisition of Caravan Health including employee compensation costs and consulting and other professional services fees.For the three and nine months ended September 30, 2021, we incurred $2.9 million and $4.8 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 nine months ended September 30, 2021, we incurred $4.7 million of costs in connection with our IPO.

Restructuring Activities

Restructuring Activities	9 Months Ended
	Sep. 30, 2022
Restructuring and Related Activities [Abstract]
Restructuring Activities	Restructuring ActivitiesOn July 7, 2022, our Board approved a restructuring plan to wind down our Episodes of Care segment. This decision was made in light of retrospective trend calculations released by the Center for Medicare & Medicaid Innovation in June 2022 that lowered target prices for episodes in the BPCI-A program, and which we believe have made the program unsustainable. The total cost of the restructuring plan is estimated to be approximately $25-$35 million and will consist of severance and related employee costs, contract termination fees and professional service fees as well as facility closure costs. We recorded restructuring expenses of $16.7 million during the three and nine months ended September 30, 2022, included as restructuring expenses on our Condensed Consolidated Statement of Operations. Total restructuring expenses for the three and nine months ended September 30, 2022 included $8.1 million for severance and related employee costs, $7.5 million in contract termination fees and $1.1 million for professional service fees. As of September 30, 2022, we had recorded $16.4 million in accrued restructuring expenses, included in accounts payable and accrued expenses on the Condensed Consolidated Balance Sheets. The following table summarizes the approved restructuring activity for the nine months ended September 30, 2022: Severance and Related Employee Costs Contract Termination Costs Professional Service Costs Total Balance at December 31, 2021 $ — $ — $ — $ — 2022 Charge 8.1 7.5 1.1 16.7 Non-cash adjustments — (0.1) — (0.1) Payments made (0.2) — — (0.2) Balance at September 30, 2022 $ 7.9 $ 7.4 $ 1.1 $ 16.4

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 30, 2022
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Commitments and Contingencies Letters of Credit As of September 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 September 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. As of September 30, 2022, we also had an outstanding standby letter of credit collateralized by our assets totaling $0.4 million primarily related to estimated workers’ compensation obligations, 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 customers as we believed the services were not taxable. As of September 30, 2022 and December 31, 2021, we had a liability of $1.8 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 nine months ended September 30, 2022, we received final audit settlement with certain states that resulted in $0.2 million 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 September 30, 2022 , there was approximately $4.9 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 was determined based on an option pricing model. Similar to the original EARs, we recorded the initial grant date fair value as a reduction to revenue over the performance period, beginning in 2022. Estimated changes in fair market value are 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 September 30, 2022 , there was approximately $71.5 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 $ 1.5 2023 20.0 2024 20.0 2025 20.0 2026 10.0 Total $ 71.5 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. Based on the acquisition value of the pending Merger and our current stock price, the value of the outstanding EAR agreements exceeds the minimum value established in the EAR Letter Agreement and therefore we expect the remaining grant date fair value reduction to revenue will be offset each period by a corresponding amount in other income (expense). As of September 30, 2022, the estimated customer EAR liability was included in current liabilities on the Condensed Consolidated Balance Sheets, reflecting our expectation that the Merger will close within the next 12 months, which would result in payment of the EAR liabilities. 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 September 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 September 30, 2022, 109,641 SEUs were subject to time-based vesting. The following table summarizes the change in the SEU liability: Three months ended September 30, Nine months ended September 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 — 0.2 0.6 SEU expense included in SG&A expense 0.5 0.2 0.7 1.4 Cash payments (0.1) (0.2) (0.3) (1.3) Balance at end of period $ 0.8 $ 0.7 $ 0.8 $ 0.7 Contingent Consideration As of September 30, 2022, we recorded $17.9 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	9 Months Ended
	Sep. 30, 2022
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes Income tax (benefit) expense for the three months ended September 30, 2022 and 2021, was $(48.5) million and $6.4 million, respectively, and for the nine months ended September 30, 2022 and 2021, was $(49.3) million and $(3.7) million, respectively. Our effective tax rate for the three and nine months ended September 30, 2022 was 17.7% and 6.3%, respectively, compared to 18.0% and 13.9% for the three and nine months ended September 30, 2021. Our effective tax rates for the three and nine months ended September 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 and nine months ended September 30, 2021 was less 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. 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 $0.1 million has been recorded and is included in other noncurrent liabilities on our Condensed Consolidated Balance Sheet as of September 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 September 30, 2022, we had a liability of $58.3 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. As of September 30, 2022, there was $5.0 million due within 12 months and is included within current liabilities on our Condensed Consolidated Balance Sheet. During the nine months ended September 30, 2022, we recorded a $2.0 million increase in the TRA liability. For impact of the pending Merger on the TRA see Note 3 Pending Acquisition .

Segment Reporting

Segment Reporting	9 Months Ended
	Sep. 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. On July 7, 2022, we announced our plans to exit our Episodes of Care business, excluding Caravan Health . See Note 19 Restructuring Activities. As a result of this announcement and the underlying strategic shift of the business, the structure of the internal organization changed in a manner that resulted in a new composition of our reportable segments. The Caravan Health business and the acquired solutions are now integrated with our overall business operations and total cost of care solutions suite offered to customers. Furthermore, the decision to exit our Episodes of Care business fundamentally altered the economics of that business that we are in the process of winding down. Therefore, management views our operating performance in two reportable segments: Home & Community Services, which now includes the acquired Caravan Health, and Episodes of Care Wind-down. 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 nine months ended September 30, 2022 and 2021. The change in our reportable segments described above did not impact the prior year, as we did not acquire Caravan Health until 2022. Our operating segment results for the periods presented, including the recast amounts for the nine months ended September 30, 2022, were as follows: Three months ended September 30, Nine months ended September 30, 2022 2021 2022 2021 (in millions) (in millions) Revenue Home & Community Services $ 207.5 $ 169.1 $ 621.8 $ 496.9 Episodes of Care Wind-down (67.7) 30.1 (19.3) 95.1 Segment Adjusted EBITDA Home & Community Services 60.1 49.9 189.9 146.8 Episodes of Care Wind-down (98.3) (7.9) (120.5) (15.8) Less: reconciling items to loss before income taxes: Unallocated costs (1) 194.6 (15.5) 242.7 88.1 Depreciation and amortization 14.7 17.6 52.8 51.6 Asset impairment 3.3 — 523.2 — Restructuring Expenses 16.7 — 16.7 — Interest expense 6.0 4.2 14.6 17.5 (Loss) income before income taxes $ (273.5) $ 35.7 $ (780.6) $ (26.2) (1) Unallocated costs as follows: Other (income) expense, net (2) 181.1 (27.4) 182.5 43.6 Loss on Debt Extinguishment — — — 5.0 Equity-based compensation 13.3 3.7 34.7 9.5 SEU Expense 0.6 0.2 0.9 2.0 Customer equity appreciation rights 6.5 5.0 19.5 14.8 Transaction-related expenses 9.6 2.9 14.5 9.5 Non-allocated costs (3) (16.5) 0.1 (9.4) 3.7 Total unallocated costs $ 194.6 $ (15.5) $ 242.7 $ 88.1 s (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	9 Months Ended
	Sep. 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 revenues in our Home & Community Services segment are generated from a small number of customers. Our largest customers accounted for the following percentages of total net Home & Community Services revenue: Three months ended September 30, Nine months ended September 30, 2022 2021 2022 2021 Customer A 33 % 28 % 35 % 29 % Customer B 27 % 23 % 27 % 29 % Customer C * 14 % * 14 % Customer D * 14 % * * *Revenue from this customer was less than 10% of total net Home & Community Services revenue during the period noted. In addition, the revenue from our top ten customers in our Home & Community Services segment accounted for approximately 90% and 89% of our total Home & Community Services revenue for both the three and nine months ended September 30, 2022, respectively. As of September 30, 2022, we had one customer which accounted for approximately 25% of accounts receivable. While CMS is not our customer, a majority of the revenue generated by our Episodes of Care Wind-down segment 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.

Related Party Transactions

Related Party Transactions	9 Months Ended
	Sep. 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 Amended 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 21 Income Taxes and Note 3 Pending Acquisition for additional information on the TRA.

Significant Accounting Polici_2

Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 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. See Note 6 Revenue Recognition for changes in estimates related to revenue recognition for the BPCI-A program in 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 September 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 September 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. For the 2022 performance period, 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 Wind-down, under contracts that contain various fee structures. Through our Home & Community Services segment, we offer multiple solutions to our customers, including, among others, 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), diagnostic & preventive services, ACO enablement services, a provider enablement platform, 340B referrals and return to home services, Through our Episodes of Care Wind-down segment, we had primarily provided 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. Additionally, we provided certain complex care management services. In July 2022, we announced our plans to exit our Episodes of Care business, see Note 19 Restructuring Activities. All of our revenue is generated in the United States. Performance Obligations Home & Community Services There have been no material changes to our revenue recognition and estimates for our Home & Community Services segment, other than as described below related to the acquisition of Caravan Health. 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 with information on the aforementioned inputs, 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. We recorded a $5.7 million reduction to value-based care services revenue for the three months ended September 30, 2022 as we reduced our estimates of shared savings for the 2022 plan year based on new information received from CMS during the third quarter of 2022. The new data included updated historical benchmarks that were lower than expected primarily due to the lingering after effects of COVID-19 and updated spend information for the fourth quarter of 2021 compared to the fourth quarter of 2020. The inflationary trend CMS applied to the benchmark expenditures for ACOs in their initial agreement period included a calculation of national and regional spend for a twelve month period. When CMS initially reported the benchmark expenditure data earlier this year, data from the fourth quarter of 2020 was used rather than the fourth quarter of 2021 data, as the full year 2021 data was not yet available. The historical benchmark expenditures are now locked for the existing ACOs and will not be rebased until each ACO enters its next agreement period. For ACOs originated in 2022, this means that the historical benchmark expenditures will not be rebased until 2027. The remaining sources of Caravan Health revenue 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. Episodes of Care Wind-down The following changes have been made to our revenue recognition and estimates related to the semiannual BPCI-A reconciliation. 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 independently collected price trend data that indicated a positive price adjustment should be applied and corresponded 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 of the calculation error notice, 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 revenue estimates upon receipt of the second quarter semiannual reconciliation and awaited further resolution or clarity of this matter. In October 2022, we and other BPCI-A participants received a memorandum from CMS providing a general response to questions raised related to the retrospective price adjustment as well as CMS’ plans for the future of the BPCI-A program. CMS indicated it had reviewed its own calculations and did not find errors in how it applied them but at the same time acknowledged a lack of transparency and the use of non-public data and proposed to make changes to the pricing formulas in subsequent model years. Later in October 2022, we received the required formal response to our calculation error notice submitted in July 2022, reiterating that following a comprehensive review and referencing the aforementioned memorandum, CMS did not find any errors in its calculations. This response indicated CMS deemed the original semiannual reconciliation provided in June 2022 to be correct. We are in the process of appealing this decision, which will further delay CMS deeming the semiannual reconciliation final and the related cash flows. Due to the formal response to our calculation error notice received from CMS in October 2022 in regard to the most recent semiannual reconciliation, we revised our revenue estimates related to the performance period included in that reconciliation, as well as the subsequent two open performance periods. As a result, during the three months ended September 30, 2022, we recorded a reversal of revenue previously recorded of $38.6 million, $18.7 million and $6.9 million related to performance periods beginning in April 2021, October 2021 and April 2022, respectively. Additionally, we considered the negative trend factor adjustment imposed by CMS in our revenue estimates for the three months ended September 30, 2022. As a result of this negative adjustment, our revenue estimates are lower than they would have otherwise been and certain customers were in a negative overall revenue position for the performance period, and we therefore recorded expense of approximately $1.3 million included in Service expense for the three months ended September 30, 2022 on our Condensed Consolidated Statement of Operations. Further changes in management’s estimates, including a potential reversal of previously recorded revenue, could occur based on the outcome of the pending appeal process noted above and to the extent the final remaining semiannual reconciliations receive additional pricing adjustments. Additionally, as a result of the change in estimates and our withdrawal from the BPCI-A program, we reduced revenue by $12.2 million during the three months ended September 30, 2022 related to administrative fee revenue recorded for performance obligations satisfied in prior periods. As a result of the pricing adjustments imposed by CMS and our planned exit from the BPCI-A program, it is unlikely these amounts will be collected from the customers, as they generally would be paid out of future savings earned. Since the final determination of the semiannual reconciliation is pending appeal and we did not receive the formal response to our calculation error notice until late October 2022, the recognition of accounts receivable for our Episodes of Care Wind-down segment as of September 30, 2022 has not yet occurred. Estimated revenue related to this reconciliation period continues to be included in contract assets with corresponding shared savings expenses included in contract liabilities on our Condensed Consolidated Balance Sheets as of September 30, 2022. 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 and reducing the corresponding contract liabilities and recording accounts payable for the amounts to be paid. Accordingly, the net cash collections from the delayed reconciliation, in addition to being significantly less than prior periods, will also deviate from historical cash collection seasonality trends. Separately, we have revised our estimates of the time it will take to substantially complete our performance obligations from 13 months to 9 months for the open performance period that began in April 2022 as a result of our decision to wind down our Episodes of Care business. We expect our services and underlying performance obligations to be substantially satisfied by the end of 2022. This shorter period of time to complete our performance obligations resulted in approximately $1.8 million in additional revenue being recorded during the three months ended September 30, 2022.

Significant Accounting Polici_3

Significant Accounting Policies (Tables)	9 Months Ended
	Sep. 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: September 30, 2022 December 31, 2021 (in millions) Cash and cash equivalents $ 461.6 $ 678.5 Restricted cash 29.4 5.7 Total cash, cash equivalents, and restricted cash $ 491.0 $ 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: September 30, 2022 December 31, 2021 (in millions) Cash and cash equivalents $ 461.6 $ 678.5 Restricted cash 29.4 5.7 Total cash, cash equivalents, and restricted cash $ 491.0 $ 684.2

Business Combinations (Tables)

Business Combinations (Tables)	9 Months Ended
	Sep. 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 9.7 Prepaid expenses and other current assets 1.4 Property and equipment 0.3 Intangible assets 93.9 Other assets 0.1 Total identifiable assets acquired 114.3 Accounts payable and accrued liabilities 2.8 Other current liabilities 0.5 Deferred tax liabilities 22.4 Total liabilities assumed 25.7 Net identifiable assets acquired 88.6 Goodwill 199.7 Total of assets acquired and liabilities assumed $ 288.3

Variable Interest Entities (Tab

Variable Interest Entities (Tables)	9 Months Ended
	Sep. 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: September 30, 2022 December 31, 2021 (in millions) ASSETS Current assets Cash and cash equivalents $ 8.2 $ 10.6 Accounts receivable, net 25.8 14.6 Total current assets 34.0 25.2 Total assets $ 34.0 $ 25.2 LIABILITIES AND STOCKHOLDERS' EQUITY Current liabilities Accounts payable and accrued expenses $ — $ 3.4 Contract liabilities 0.7 — Other current liabilities 2.0 — Total current liabilities 2.7 3.4 Total liabilities 2.7 3.4 Company capital 44.1 29.3 Accumulated deficit (12.8) (7.5) Total stockholders' equity 31.3 21.8 Total liabilities and stockholders' equity $ 34.0 $ 25.2 September 30, 2022 (in millions) ASSETS Current assets Restricted cash $ 27.1 Total current assets 27.1 Total assets $ 27.1 LIABILITIES AND STOCKHOLDERS' EQUITY Current liabilities Accounts payable and accrued expenses $ 10.4 Total current liabilities 10.4 Total liabilities 10.4 Company capital 16.7 Total stockholders' equity 16.7 Total liabilities and stockholders' equity $ 27.1

Revenue Recognition (Tables)

Revenue Recognition (Tables)	9 Months Ended
	Sep. 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. This includes amounts recast due to our segment realignment following the strategic shift in the business associated with our announcement to wind down our Episodes of Care business, see Note 22 Segment Reporting. Three months ended September 30, Nine months ended September 30, 2022 2021 2022 2021 (in millions) Evaluations $ 202.3 $ 167.1 $ 595.5 $ 490.6 Value-based Care Services 4.6 — 24.4 — Other 0.6 2.0 1.9 6.3 Home & Community Services Total Revenue 207.5 169.1 621.8 496.9 Episodes (69.9) 27.8 (26.0) 88.5 Other 2.2 2.3 6.7 6.6 Episodes of Care Wind-down Total Revenue (67.7) 30.1 (19.3) 95.1 Consolidated Revenue Total $ 139.8 $ 199.2 $ 602.5 $ 592.0
Schedule of Contract Assets and Contract Liabilities	The following table provides information about accounts included on the Condensed Consolidated Balance Sheets. September 30, 2022 December 31, 2021 Episodes of Care Wind-down Home & Community Services Total Episodes of Care Wind-down Home & Community Services Total (in millions) Assets Accounts receivable, net (1) $ 23.0 $ 158.4 $ 181.4 $ 100.1 $ 117.1 $ 217.2 Contract assets (2) $ 44.7 $ 22.0 $ 66.7 $ 82.8 $ 1.5 $ 84.3 Liabilities Shared savings payable (3) $ 11.0 $ 10.5 $ 21.5 $ 63.4 $ — $ 63.4 Contract liabilities (4) $ 9.2 $ 4.2 $ 13.4 $ 27.8 $ 5.1 $ 32.9 Deferred revenue (5) $ 0.4 $ 2.4 $ 2.8 $ 0.1 $ 3.5 $ 3.6 (1) Accounts receivable, net for Episodes of Care Wind-down included $1.0 million due from CMS as of September 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 Wind-down 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 $20.4 million and $3.7 million in amounts not yet billed to customers, as of September 30, 2022 and December 31, 2021, respectively. The remaining amount of accounts receivable for both Episodes of Care Wind-down and Home & Community Services represent amounts to be received from customers. Home & Community Services accounts receivable as of September 30, 2022 reflected strong IHE volume in the third quarter. (2) Contract assets in the Episodes of Care Wind-down segment included management’s estimate of amounts we expect to receive under the BPCI-A program related to the unfinalized most recent reconciliation period and two open reconciliation periods. Accordingly, as of September 30, 2022, contract assets included amounts related to three reconciliation periods and cover episodes of care commencing in the period from April 2021 through September 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 (or 9-month period in the case of the performance period with episodes commencing in April 2022) starting in the period the related episodes of care commence and through the estimated receipt of the semiannual CMS reconciliation file or December 31, 2022, the date in which we expect to substantially have wound down our services in connection to our announced plan to exit our Episodes of Care business. 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 September 30, 2022 related 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 appeal with CMS regarding the price adjustment included in the most recent reconciliation, as of September 30, 2022, contract assets included estimated amounts related to three reconciliation periods delaying the accounts receivable and ultimate collection of amounts to be received . Contract assets in the Home & Community Services segment included $9.0 million as of September 30, 2022 related to 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. Contract assets for the Home & Community Services segment as of September 30, 2022 also included $13.0 million related to estimated shared savings under our participation in the MSSP ACO program. (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 Wind-down 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 $9.3 million as of September 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 $1.7 million included in shared savings payable at September 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. As of September 30, 2022, there is $10.5 million related to our participation in the MSSP ACO program, which represents the ACO members’ portion of the repayment mechanism for the 2023 performance period, which will be returned to the ACO members if shared savings are earned across the ACO participants during the 2023 performance period. (4) Contract liabilities in our Episodes of Care Wind-down 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 unfinalized most recent reconciliation period and the next two open reconciliation periods. Due to our appeal with CMS regarding the price adjustment included in the most recent reconciliation, as of September 30, 2022, contract liabilities included $9.2 million of estimated amounts related to three reconciliation periods and cover episodes of care commencing in the period from April 2021 through September 2022. These amounts offset the gross amount we expect to receive for the same period included in contract assets as of September 30, 2022. Contract liabilities in the Home & Community Services segment of $4.2 million as of September 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 September 30, Nine months ended September 30, Contract Assets 2022 2021 2022 2021 (in millions) (in millions) Balance at beginning of period $ 172.6 $ 58.2 $ 84.3 $ 27.8 Acquired in Caravan Health Acquisition 0.6 — 9.7 — Performance obligation completed, converted to accounts receivable (7.0) — (7.0) (27.4) Estimated revenue recognized related to performance obligations satisfied at a point-in-time 1.2 — 7.5 — Estimated revenue recognized (reversed) related to performance obligations satisfied over time (100.7) 36.4 (27.8) 94.2 Balance at end of period $ 66.7 $ 94.6 $ 66.7 $ 94.6 Three months ended September 30, Nine months ended September 30, Contract Liabilities 2022 2021 2022 2021 (in millions) (in millions) Balance at beginning of period $ 52.5 $ 19.5 $ 32.9 $ 6.2 Performance obligation completed, converted to shared savings payable — — (0.2) (4.4) Payments made to customer — (0.1) (0.5) (0.7) Estimated amounts due to customer related to performance obligations satisfied at a point-in-time — 1.4 (0.3) 3.6 Estimated amounts due to customer related to performance obligations satisfied over time (39.1) 12.6 (18.5) 28.7 Balance at end of period $ 13.4 $ 33.4 $ 13.4 $ 33.4 Three months ended September 30, Nine months ended September 30, Deferred Revenue 2022 2021 2022 2021 (in millions) (in millions) Balance at beginning of period $ 1.0 $ 4.4 $ 3.6 $ 3.8 Acquired in Caravan Health Acquisition — — 0.5 — Payments received from customers 2.1 0.8 2.8 9.1 Revenue recognized upon completion of performance obligation (0.3) (4.2) (4.1) (11.9) Balance at end of period $ 2.8 $ 1.0 $ 2.8 $ 1.0 Three months ended September 30, Nine months ended September 30, Shared Savings Payable 2022 2021 2022 2021 (in millions) (in millions) Balance at beginning of period $ 20.5 $ 54.2 $ 63.4 $ 80.8 Amounts due to ACO participants 10.5 — 10.5 — Amounts paid to customer and/or CMS (9.5) (33.9) (94.2) (148.9) Amounts due to customer upon completion of performance obligation — 23.2 41.8 111.6 Balance at end of period $ 21.5 $ 43.5 $ 21.5 $ 43.5

Property and Equipment (Tables)

Property and Equipment (Tables)	9 Months Ended
	Sep. 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: September 30, 2022 December 31, 2021 (in millions) Computer equipment $ 25.2 $ 22.0 Leasehold improvements 18.7 18.5 Furniture and fixtures 8.3 6.5 Software 2.4 2.5 Projects in progress 1.0 0.7 Property and equipment, gross 55.6 50.2 Less: Accumulated depreciation and amortization (32.3) (26.5) Property and equipment, net $ 23.3 $ 23.7

Leases (Tables)

Leases (Tables)	9 Months Ended
	Sep. 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 September 30, 2022. Current lease liabilities are included in other current liabilities on the Condensed Consolidated Balance Sheets. September 30, 2022 (in millions) Operating lease right-of-use assets $ 23.7 Current portion of operating lease liabilities 8.1 Non-current operating lease liabilities 26.9 Total Lease Liabilities $ 35.0
Lease, Cost	The components of lease expense were as follows as of each of the dates presented: Three months ended September 30, 2022 Nine months ended September 30, 2022 (in millions) Operating lease cost $ 3.0 $ 7.2 Variable lease cost 0.6 2.0 Sublease income (0.3) (1.6) Total Lease Cost (1) $ 3.3 $ 7.6 (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 September 30, 2022: Weighted Average Lease Term (Years) 6.5 Weighted Average Discount Rate 5.1 %
Schedule of Maturities of Operating Lease Liabilities	As of September 30, 2022, maturities of our operating lease liabilities are as follows: Remainder of 2022 $ 2.4 2023 8.7 2024 4.6 2025 4.6 2026 4.7 Thereafter 16.0 Total lease payments 41.0 Less: imputed interest (6.0) Present value of operating lease liabilities $ 35.0
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)	9 Months Ended
	Sep. 30, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Intangible Assets	Intangible assets were as follows as of each of the dates presented: September 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 $ 481.8 $ (102.5) $ 379.3 $ 530.5 $ (129.1) $ 401.4 Acquired and capitalized software 3 - 6 104.6 (58.5) 46.1 134.3 (80.4) 53.9 Tradename 3 0.7 (0.1) 0.6 — — — Total $ 587.1 $ (161.1) $ 426.0 $ 664.8 $ (209.5) $ 455.3
Schedule of Expected Amortization Expense	Expected amortization expense as of September 30, 2022 related to intangible assets, including internal-use software development costs, was as follows: (in millions) Remainder of 2022 $ 12.1 2023 44.5 2024 40.0 2025 34.2 2026 32.3 Thereafter 262.9 $ 426.0

Goodwill (Tables)

Goodwill (Tables)	9 Months Ended
	Sep. 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 Wind-down 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) Segment realignment 199.3 (199.3) — Measurement period adjustments $ 0.4 $ — $ 0.4 Balance at September 30, 2022 $ 370.1 $ — $ 370.1

Accounts Payable and Accrued _2

Accounts Payable and Accrued Expenses (Tables)	9 Months Ended
	Sep. 30, 2022
Payables and Accruals [Abstract]
Schedule of Accounts Payable and Accrued Expenses	Accounts payable and accrued expenses consist of the following: September 30, December 31, 2022 2021 (in millions) Other accrued expenses $ 50.9 $ 19.6 Accrued payroll and payroll-related expenses 38.6 46.5 Shared savings payable 21.5 63.4 Accounts payable 5.3 5.6 Accrued income taxes — 1.6 Total accounts payable and accrued liabilities $ 116.3 $ 136.7

Long-Term Debt (Tables)

Long-Term Debt (Tables)	9 Months Ended
	Sep. 30, 2022
Debt Disclosure [Abstract]
Schedule of Long-Term Debt	Long-term debt was as follows: September 30, December 31, 2022 2021 (in millions) Revolving Facility $ — $ — 2021 Term Loan 346.5 349.1 Total debt 346.5 349.1 Unamortized debt issuance costs (5.3) (6.0) Unamortized discount on debt (4.1) (4.7) Total debt, net 337.1 338.4 Less current maturities (3.5) (3.5) Total long-term debt $ 333.6 $ 334.9
Future Principal Maturities of Long-Term Debt	The aggregate principal maturities of long-term debt due subsequent to September 30, 2022 are as follows: (in millions) Remainder of 2022 $ 0.9 2023 3.5 2024 3.5 2025 3.5 2026 3.5 Thereafter 331.6 $ 346.5

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	9 Months Ended
	Sep. 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: September 30, 2022 Balance Sheet Classification Type of Instrument Level 1 Level 2 Level 3 Total (in millions) Cash equivalents Money market funds $ 133.3 $ — $ — $ 133.3 Customer EAR liability Customer equity appreciation rights — — 252.7 252.7 Customer EAR liability EAR letter agreement — — — — Contingent consideration Consideration due to sellers — — 17.9 17.9 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 September 30, Nine months ended September 30, 2022 2021 2022 2021 (in millions) (in millions) Beginning of period $ 35.4 $ 2.4 $ — $ 15.2 Payment of contingent consideration — — — (15.0) Initial measurement of contingent consideration due to sellers — — 30.5 — Remeasurement of contingent consideration included in selling, general and administrative expense (17.5) — (12.6) 2.2 Balance at end of period $ 17.9 $ 2.4 $ 17.9 $ 2.4 Customer equity appreciation rights Three months ended September 30, Nine months ended September 30, 2022 2021 2022 2021 (in millions) (in millions) Beginning of period $ 63.6 $ 102.7 $ 48.6 $ 21.6 Grant date fair value estimate recorded as reduction to revenue 4.9 5.0 14.8 14.8 Grant date fair value estimate of EAR letter agreement recorded as reduction to revenue 1.6 — 4.7 — Remeasurement of fair value of customer EAR agreements included in other expense (income), net 186.7 (27.3) 189.3 44.0 Remeasurement of fair value of EAR letter agreement, included in other expense (income), net (4.1) — (4.7) — Balance at end of period $ 252.7 $ 80.4 $ 252.7 $ 80.4
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 September 30, 2022: Fair Value (in millions) Valuation Technique Significant Unobservable Inputs Assumption Customer equity appreciation rights $ 252.7 Discounted time value Discount rate 6.0% Expected term (years) 2 - 6 months EAR Letter Agreement $ — Discounted time value Discount rate 6.0% Expected term (years) 2 - 6 months Consideration due to sellers $ 17.9 Black-Scholes Volatility 15.5% Discount Rate 5.40% Risk Free Rate 2.93% Credit Spread 4.60% Expected term (years) 1 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)	9 Months Ended
	Sep. 30, 2022
Noncontrolling Interest [Abstract]
Summary of Ownership Interests in Cure TopCo	The following table summarizes the ownership interests in Cure TopCo as of September 30, 2022: LLC Units Ownership Percentage Number of LLC Units held by Signify Health, Inc. 178,370,055 75.6% Number of LLC Units held by noncontrolling interests 57,421,276 24.4% Total LLC Units outstanding 235,791,331 100.0%

Equity-Based Compensation (Tabl

Equity-Based Compensation (Tables)	9 Months Ended
	Sep. 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 nine months ended September 30, 2022: Outstanding Options Weighted average exercise price per share Outstanding at December 31, 2021 4,926,357 $ 9.98 Granted 5,075,718 $ 14.82 Converted to time-based vesting 817,081 $ 8.46 Forfeited (1,026,188) $ 16.63 Exercised (1,960,088) $ 4.12 Expired (14,355) $ 17.43 Outstanding at September 30, 2022 7,818,525 $ 13.52
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 3,633,218 $ 14.36 Vested (116,230) $ 24.65 Forfeited (628,565) $ 14.71 Outstanding at September 30, 2022 3,491,168 $ 14.63
Summary of ESPP Share Reserve Activity	A summary of ESPP share reserve activity for the nine months ended September 30, 2022 is as follows: Shares Weighted average price Available for future purchases, beginning of year 4,567,246 Shares available for issuance (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) Earnings Per Share (Tabl

(Loss) Earnings Per Share (Tables)	9 Months Ended
	Sep. 30, 2022
Earnings Per Share [Abstract]
Schedule of (Loss) Earnings Per Share	The following table sets forth reconciliations of the numerators and denominators used to compute basic and diluted (loss) earnings per share of Class A common stock for the three and nine months ended September 30, 2022 and 2021. The basic and diluted (loss) earnings per share for the nine months ended September 30, 2021 only includes the period from February 12, 2021 to September 30, 2021, which represents the period wherein we had outstanding Class A common stock. Three months ended September 30, Nine months ended September 30, 2022 2021 2022 2021 (in millions) Net (loss) income $ (225.0) $ 29.3 $ (731.3) $ (22.5) Less: Net loss attributable to pre-Reorganization Transactions — — — (17.2) Less: Net (loss) income attributable to the noncontrolling interest (66.0) 9.1 (190.9) (2.3) Net (loss) income attributable to Signify Health, Inc. $ (159.0) $ 20.2 $ (540.4) $ (3.0) Weighted average shares of Class A common stock outstanding - Basic 177,419,471 169,055,078 175,527,474 167,905,136 Dilutive Shares: Stock Options — 3,332,831 — — RSUs — 46,041 — — LLC Units — — — — Total Dilutive shares — 3,378,872 — — Weighted average shares of Class A common stock outstanding - Diluted 177,419,471 172,433,950 175,527,474 167,905,136 (Loss) earnings per share of Class A common stock - Basic $ (0.90) $ 0.12 $ (3.08) $ (0.02) (Loss) earnings per share of Class A common stock - Diluted $ (0.90) $ 0.12 $ (3.08) $ (0.02)
Schedule of Antidilutive Shares Outstanding Excluded from Computation of Diluted (Loss) Earnings 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 a result, these shares, which were outstanding, were excluded from the computation of diluted (loss) earnings per share for the periods indicated. Three months ended September 30, Nine months ended September 30, 2022 2021 2022 2021 Antidilutive Shares: Stock Options 7,818,525 1,294,305 7,818,525 5,302,839 RSUs 3,491,168 149,539 3,491,168 290,419 LLC Units 57,421,276 58,713,929 57,421,276 58,713,929

Restructuring Activities (Table

Restructuring Activities (Tables)	9 Months Ended
	Sep. 30, 2022
Restructuring and Related Activities [Abstract]
Summary of Restructuring Plan and Cash Expenditures	The following table summarizes the approved restructuring activity for the nine months ended September 30, 2022: Severance and Related Employee Costs Contract Termination Costs Professional Service Costs Total Balance at December 31, 2021 $ — $ — $ — $ — 2022 Charge 8.1 7.5 1.1 16.7 Non-cash adjustments — (0.1) — (0.1) Payments made (0.2) — — (0.2) Balance at September 30, 2022 $ 7.9 $ 7.4 $ 1.1 $ 16.4

Commitments and Contingencies (

Commitments and Contingencies (Tables)	9 Months Ended
	Sep. 30, 2022
Commitments and Contingencies Disclosure [Abstract]
Summary of EAR Letter Agreement	As of September 30, 2022 , there was approximately $71.5 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 $ 1.5 2023 20.0 2024 20.0 2025 20.0 2026 10.0 Total $ 71.5
Summary of SEU Activity	The following table summarizes the change in the SEU liability: Three months ended September 30, Nine months ended September 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 — 0.2 0.6 SEU expense included in SG&A expense 0.5 0.2 0.7 1.4 Cash payments (0.1) (0.2) (0.3) (1.3) Balance at end of period $ 0.8 $ 0.7 $ 0.8 $ 0.7

Segment Reporting (Tables)

Segment Reporting (Tables)	9 Months Ended
	Sep. 30, 2022
Segment Reporting [Abstract]
Schedule of Operating Segment Results	Our operating segment results for the periods presented, including the recast amounts for the nine months ended September 30, 2022, were as follows: Three months ended September 30, Nine months ended September 30, 2022 2021 2022 2021 (in millions) (in millions) Revenue Home & Community Services $ 207.5 $ 169.1 $ 621.8 $ 496.9 Episodes of Care Wind-down (67.7) 30.1 (19.3) 95.1 Segment Adjusted EBITDA Home & Community Services 60.1 49.9 189.9 146.8 Episodes of Care Wind-down (98.3) (7.9) (120.5) (15.8) Less: reconciling items to loss before income taxes: Unallocated costs (1) 194.6 (15.5) 242.7 88.1 Depreciation and amortization 14.7 17.6 52.8 51.6 Asset impairment 3.3 — 523.2 — Restructuring Expenses 16.7 — 16.7 — Interest expense 6.0 4.2 14.6 17.5 (Loss) income before income taxes $ (273.5) $ 35.7 $ (780.6) $ (26.2) (1) Unallocated costs as follows: Other (income) expense, net (2) 181.1 (27.4) 182.5 43.6 Loss on Debt Extinguishment — — — 5.0 Equity-based compensation 13.3 3.7 34.7 9.5 SEU Expense 0.6 0.2 0.9 2.0 Customer equity appreciation rights 6.5 5.0 19.5 14.8 Transaction-related expenses 9.6 2.9 14.5 9.5 Non-allocated costs (3) (16.5) 0.1 (9.4) 3.7 Total unallocated costs $ 194.6 $ (15.5) $ 242.7 $ 88.1 s (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)	9 Months Ended
	Sep. 30, 2022
Risks and Uncertainties [Abstract]
Schedules of Customer Concentration Risk	Our largest customers accounted for the following percentages of total net Home & Community Services revenue: Three months ended September 30, Nine months ended September 30, 2022 2021 2022 2021 Customer A 33 % 28 % 35 % 29 % Customer B 27 % 23 % 27 % 29 % Customer C * 14 % * 14 % Customer D * 14 % * * *Revenue from this customer was less than 10% of total net Home & Community Services revenue during the period noted.

Nature of Operations (Details)

Nature of Operations (Details) $ / shares in Units, $ in Millions		9 Months Ended
	Feb. 16, 2021 USD ($) $ / shares shares	Sep. 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)		75.60%
Economic ownership interest by noncontrolling interest (as a percent)		24.40%
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		9 Months Ended
	Sep. 30, 2022 USD ($)	Sep. 30, 2021 USD ($)	Sep. 30, 2022 USD ($) segment	Sep. 30, 2021 USD ($)	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	$ 29.4		$ 29.4		$ 5.7
Restricted cash	29.4		29.4		5.7
Repayment mechanism	22.1
Repayment mechanism funded by ACO members	5
Cash held in escrow	27.1		27.1
Allowance for doubtful accounts	10.2		10.2		7.9
Advertising and marketing costs	0.2	$ 0.4	0.6	$ 0.9
Value-based Care Services
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	Sep. 30, 2022	Dec. 31, 2021	Sep. 30, 2021	Dec. 31, 2020
Accounting Policies [Abstract]
Cash and cash equivalents	$ 461.6	$ 678.5
Restricted cash	29.4	5.7
Total cash, cash equivalents, and restricted cash	$ 491	$ 684.2	$ 685.9	$ 77

Pending Acquisition (Details)

Pending Acquisition (Details) $ / shares in Units, $ in Millions			3 Months Ended		9 Months Ended
	Sep. 02, 2022 USD ($) $ / shares	Feb. 16, 2021 $ / shares	Sep. 30, 2022 USD ($) $ / shares	Sep. 30, 2021 USD ($)	Sep. 30, 2022 USD ($) $ / shares	Sep. 30, 2021 USD ($)	Dec. 31, 2021 $ / shares
Business Acquisition [Line Items]
Transaction related costs | $			$ 9.6	$ 2.9	$ 14.5	$ 4.8
Payments paid period	185 days
New Mountain Capital, L.L.C
Business Acquisition [Line Items]
Economic ownership interest by noncontrolling interest (as a percent)	59.40%
CVS Pharmacy, Inc.
Business Acquisition [Line Items]
Purchase price (in dollars per share)	$ 30.50
Termination fees payable | $	$ 228
Termination fees receivable | $	380
Transaction related costs | $	$ 9.2
Class A Common Stock
Business Acquisition [Line Items]
Common stock par value (in dollars per share)		$ 0.01	$ 0.01		$ 0.01		$ 0.01
Conversion ratio		1
Class A Common Stock | New Mountain Capital, L.L.C
Business Acquisition [Line Items]
Economic ownership interest by noncontrolling interest (as a percent)	54.40%
Class A Common Stock | CVS Pharmacy, Inc.
Business Acquisition [Line Items]
Common stock par value (in dollars per share)	$ 0.01
Conversion ratio	1
Class B Common Stock
Business Acquisition [Line Items]
Common stock par value (in dollars per share)		$ 0.01	$ 0.01		$ 0.01		$ 0.01
Conversion ratio		1
Class B Common Stock | New Mountain Capital, L.L.C
Business Acquisition [Line Items]
Economic ownership interest by noncontrolling interest (as a percent)	74.70%
Class B Common Stock | CVS Pharmacy, Inc.
Business Acquisition [Line Items]
Common stock par value (in dollars per share)	$ 0.01

Business Combinations - Narrati

Business Combinations - Narrative (Details) - USD ($)		3 Months Ended	9 Months Ended
	Feb. 09, 2022	Sep. 30, 2022	Sep. 30, 2022	Sep. 30, 2021
Business Acquisition [Line Items]
Additional cash consideration due to the sellers			$ 900,000	$ 0
Value-based Care Services
Business Acquisition [Line Items]
Initial purchase price	$ 250,000,000
Payments of cash consideration	190,000,000
Additional cash consideration due to the sellers		$ 900,000
Payment of contingent consideration	50,000,000
Contingent consideration	30,500,000
Recognition of total consideration at acquisition date	288,300,000
Expected deductible goodwill for tax purposes	0
Intangible assets	93,900,000
Value-based Care Services | Customer relationships
Business Acquisition [Line Items]
Intangible assets	$ 69,800,000
Estimated useful life (years)	10 years
Value-based Care Services | Acquired and capitalized software
Business Acquisition [Line Items]
Intangible assets	$ 23,400,000
Estimated useful life (years)	5 years
Value-based Care Services | Tradename
Business Acquisition [Line Items]
Intangible assets	$ 700,000
Estimated useful life (years)	3 years
Value-based Care Services | Class A Common Stock
Business Acquisition [Line Items]
Common stock issued	$ 60,000,000
Issuance of common units (in shares)	4,726,134
Purchase price (in dollars per share)	$ 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	Sep. 30, 2022	Feb. 09, 2022	Dec. 31, 2021
Business Acquisition [Line Items]
Goodwill	$ 370.1		$ 597.1
Value-based Care Services
Business Acquisition [Line Items]
Cash		$ 6.8
Restricted cash		0.5
Accounts receivable		1.6
Contract assets		9.7
Prepaid expenses and other current assets		1.4
Property and equipment		0.3
Intangible assets		93.9
Other assets		0.1
Total identifiable assets acquired		114.3
Accounts payable and accrued liabilities		2.8
Other current liabilities		0.5
Deferred tax liabilities		22.4
Total liabilities assumed		25.7
Net identifiable assets acquired		88.6
Goodwill		199.7
Total of assets acquired and liabilities assumed		$ 288.3

Variable Interest Entities - Na

Variable Interest Entities - Narrative (Details) $ in Millions	3 Months Ended	9 Months Ended
	Sep. 30, 2022 USD ($) physicianPractice	Sep. 30, 2022 USD ($) physicianPractice accountable_care_organization	Dec. 31, 2021 USD ($) physicianPractice
Variable Interest Entity [Line Items]
Number of physician practices | physicianPractice	7	7	7
Assets	$ 1,721.5	$ 1,721.5	$ 2,127.2
Number of accountable care organizations | accountable_care_organization		5
Number of inactive variable interest entities | accountable_care_organization		1
Minimum requirement of ACO participants (as a percent)		75%
Number of accountable care organizations liable for losses | accountable_care_organization		1
Restricted cash	$ 29.4	$ 29.4	5.7
Number of accountable care organizations not part of MSSP model | accountable_care_organization		3
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%
Repayment mechanism	$ 22.1
Repayment mechanism funded by ACO members	5
Value-based Care Services
Variable Interest Entity [Line Items]
Restricted cash	0.5	$ 0.5
Variable Interest Entity, Primary Beneficiary
Variable Interest Entity [Line Items]
Assets	$ 34	$ 34	$ 25.2

Variable Interest Entities - Sc

Variable Interest Entities - Schedule of Variable Interest Entities (Details) - USD ($) $ in Millions	Sep. 30, 2022	Jun. 30, 2022	Dec. 31, 2021	Sep. 30, 2021	Jun. 30, 2021	Dec. 31, 2020
Current assets
Cash and cash equivalents	$ 461.6		$ 678.5
Restricted cash	29.4		5.7
Accounts receivable, net	181.4		217.2
Total current assets	777.8		1,000.6
Total assets	1,721.5		2,127.2
Current liabilities
Accounts payable and accrued expenses	116.3		136.7
Contract liabilities	13.4	$ 52.5	32.9	$ 33.4	$ 19.5	$ 6.2
Other current liabilities	18.1		10
Total current liabilities	409		183.1
Total liabilities	862.4		634.3
Company capital	1,177.2		1,101.3
Accumulated deficit	(521.1)		19.7
Total liabilities and stockholders' equity	1,721.5		2,127.2
Variable Interest Entity, Primary Beneficiary
Current assets
Cash and cash equivalents	8.2		10.6
Accounts receivable, net	25.8		14.6
Total current assets	34		25.2
Total assets	34		25.2
Current liabilities
Accounts payable and accrued expenses	0		3.4
Contract liabilities	0.7		0
Other current liabilities	2		0
Total current liabilities	2.7		3.4
Total liabilities	2.7		3.4
Company capital	44.1		29.3
Accumulated deficit	(12.8)		(7.5)
Total stockholders' equity	31.3		21.8
Total liabilities and stockholders' equity	34		$ 25.2
Accountable Care Organizations
Current assets
Restricted cash	27.1
Total current assets	27.1
Total assets	27.1
Current liabilities
Accounts payable and accrued expenses	10.4
Total current liabilities	10.4
Total liabilities	10.4
Company capital	16.7
Total stockholders' equity	16.7
Total liabilities and stockholders' equity	$ 27.1

Revenue Recognition - Narrative

Revenue Recognition - Narrative (Details) $ in Millions	3 Months Ended	6 Months Ended			9 Months Ended
	Sep. 30, 2022 USD ($)	Sep. 30, 2022 USD ($)	Mar. 31, 2022 USD ($)	Sep. 30, 2021 USD ($)	Sep. 30, 2022 segment	Jun. 30, 2022
Segment Reporting Information [Line Items]
Number of operating segments | segment					2
Revenue recognized for performance obligation satisfied in the previous periods	$ 12.2	$ 6.9	$ 18.7	$ 38.6
Service expense	1.3
Revenue true-up	1.8
Value-based Care Services
Segment Reporting Information [Line Items]
Revenue recognized for performance obligation satisfied in the previous periods	$ 5.7
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2022-04-01
Segment Reporting Information [Line Items]
Performance obligation period	9 months	9 months			9 months	13 months

Revenue Recognition - Disaggreg

Revenue Recognition - Disaggregation of Revenue (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Disaggregation of Revenue [Line Items]
Revenue	$ 139.8	$ 199.2	$ 602.5	$ 592
Home & Community Services
Disaggregation of Revenue [Line Items]
Revenue	207.5	169.1	621.8	496.9
Episodes of Care Wind-down
Disaggregation of Revenue [Line Items]
Revenue	(67.7)	30.1	(19.3)	95.1
Evaluations | Home & Community Services
Disaggregation of Revenue [Line Items]
Revenue	202.3	167.1	595.5	490.6
Value-based Care Services | Home & Community Services
Disaggregation of Revenue [Line Items]
Revenue	4.6	0	24.4	0
Episodes | Episodes of Care Wind-down
Disaggregation of Revenue [Line Items]
Revenue	(69.9)	27.8	(26)	88.5
Other | Home & Community Services
Disaggregation of Revenue [Line Items]
Revenue	0.6	2	1.9	6.3
Other | Episodes of Care Wind-down
Disaggregation of Revenue [Line Items]
Revenue	$ 2.2	$ 2.3	$ 6.7	$ 6.6

Revenue Recognition - Schedule

Revenue Recognition - Schedule of Related Balance Sheets Account (Details) - USD ($) $ in Millions	Sep. 30, 2022	Jun. 30, 2022	Dec. 31, 2021	Sep. 30, 2021	Jun. 30, 2021	Dec. 31, 2020
ASSETS
Accounts receivable, net	$ 181.4		$ 217.2
Contract assets	66.7	$ 172.6	84.3	$ 94.6	$ 58.2	$ 27.8
Liabilities
Shared savings payable	21.5	20.5	63.4	43.5	54.2	80.8
Contract liabilities	13.4	52.5	32.9	33.4	19.5	6.2
Contract liabilities	2.8	$ 1	3.6	$ 1	$ 4.4	$ 3.8
Third Reconciliation Period of BPCI-A Program
Liabilities
Shared savings payable	9.3
Amounts Withheld Under BPCI-A Program
Liabilities
Shared savings payable	1.7
Episodes of Care Wind-down
ASSETS
Accounts receivable, net	23		100.1
Contract assets	44.7		82.8
Liabilities
Shared savings payable	11		63.4
Contract liabilities	9.2		27.8
Contract liabilities	0.4		0.1
Episodes of Care Wind-down | Centers for Medicare and Medicaid Services
ASSETS
Accounts receivable, net	1		56.2
Liabilities
Shared savings payable			23.9
Home & Community Services
ASSETS
Accounts receivable, net	158.4		117.1
Contract assets	22		1.5
Liabilities
Shared savings payable	10.5		0
Contract liabilities	4.2		5.1
Contract liabilities	2.4		3.5
Unbilled receivables	20.4		$ 3.7
Home & Community Services | Extended Contract Term And Service Levels
ASSETS
Contract assets	9
Home & Community Services | ACO Services
ASSETS
Contract assets	$ 13

Revenue Recognition - Contract

Revenue Recognition - Contract Assets (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Contract with Customer, Asset [Roll Forward]
Beginning balance	$ 172.6	$ 58.2	$ 84.3	$ 27.8
Acquired in Caravan Health Acquisition	0.6	0	9.7	0
Performance obligation completed, converted to accounts receivable	(7)	0	(7)	(27.4)
Estimated revenue recognized related to performance obligations satisfied at a point-in-time	1.2	0	7.5	0
Estimated revenue recognized (reversed) related to performance obligations satisfied over time	(100.7)	36.4	(27.8)	94.2
Ending balance	$ 66.7	$ 94.6	$ 66.7	$ 94.6

Revenue Recognition - Contrac_2

Revenue Recognition - Contract Liabilities (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Contract with Customer, Refund Liability [Roll Forward]
Beginning balance	$ 52.5	$ 19.5	$ 32.9	$ 6.2
Performance obligation completed, converted to shared savings payable	0	0	(0.2)	(4.4)
Payments made to customer	0	(0.1)	(0.5)	(0.7)
Estimated amounts due to customer related to performance obligations satisfied at a point-in-time	0	1.4	(0.3)	3.6
Estimated amounts due to customer related to performance obligations satisfied over time	(39.1)	12.6	(18.5)	28.7
Ending balance	$ 13.4	$ 33.4	$ 13.4	$ 33.4

Revenue Recognition - Deferred

Revenue Recognition - Deferred Revenue (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Contract with Customer, Liability [Roll Forward]
Beginning balance	$ 1	$ 4.4	$ 3.6	$ 3.8
Acquired in Caravan Health Acquisition	0	0	0.5	0
Payments received from customers	2.1	0.8	2.8	9.1
Revenue recognized upon completion of performance obligation	(0.3)	(4.2)	(4.1)	(11.9)
Ending balance	$ 2.8	$ 1	$ 2.8	$ 1

Revenue Recognition - Shared Sa

Revenue Recognition - Shared Savings Payable (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Shared Savings Payable [Roll Forward]
Beginning balance	$ 20.5	$ 54.2	$ 63.4	$ 80.8
Amounts due to ACO participants	10.5	0	10.5	0
Amounts paid to customer and/or CMS	(9.5)	(33.9)	(94.2)	(148.9)
Amounts due to customer upon completion of performance obligation	0	23.2	41.8	111.6
Ending balance	$ 21.5	$ 43.5	$ 21.5	$ 43.5

Property and Equipment - Proper

Property and Equipment - Property and Equipment, net (Details) - USD ($) $ in Millions	Sep. 30, 2022	Dec. 31, 2021
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 55.6	$ 50.2
Less: Accumulated depreciation and amortization	(32.3)	(26.5)
Property and equipment, net	23.3	23.7
Computer equipment
Property, Plant and Equipment [Line Items]
Property and equipment, gross	25.2	22
Leasehold improvements
Property, Plant and Equipment [Line Items]
Property and equipment, gross	18.7	18.5
Furniture and fixtures
Property, Plant and Equipment [Line Items]
Property and equipment, gross	8.3	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	$ 1	$ 0.7

Property and Equipment - Narrat

Property and Equipment - Narrative (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Property, Plant and Equipment [Abstract]
Depreciation	$ 2,700,000	$ 2,100,000	$ 7,100,000	$ 6,200,000
Impairment of property and equipment	$ 0	$ 0	$ 0	$ 0

Leases - Narrative (Details)

Leases - Narrative (Details) $ in Millions		3 Months Ended		9 Months Ended
	Apr. 01, 2022 USD ($)	Sep. 30, 2022 USD ($)	Sep. 30, 2021 USD ($)	Sep. 30, 2022 USD ($)	Sep. 30, 2021 USD ($)	Jun. 30, 2022 USD ($)	Jan. 01, 2022 USD ($)	Dec. 31, 2021 USD ($)	Oct. 01, 2021 USD ($) renewal	Jun. 30, 2021 USD ($)	Jan. 01, 2021 USD ($)
Lessee, Lease, Description [Line Items]
Operating lease right-of-use assets		$ 23.7		$ 23.7			$ 23	$ 0
Operating lease liability		35		35			$ 35.6
Stockholders' equity		859.1	$ 1,459.5	859.1	$ 1,459.5	$ 1,071		1,492.9		$ 1,423.9	$ 894
Cash paid for amounts included in measurement of operating lease liabilities		3.3		8.6
Payments made				0.2
Incremental expense		16.7	0	16.7	0
Total lease payments		41		41
Lease Exit Costs
Lessee, Lease, Description [Line Items]
Payments made		1
Incremental expense		1.1		1.1
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		$ (521.1)	$ (3)	$ (521.1)	$ (3)	$ (362.1)		19.7		$ (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	Sep. 30, 2022	Jan. 01, 2022	Dec. 31, 2021
ASSETS
Operating lease right-of-use assets	$ 23.7	$ 23	$ 0
Liabilities
Current portion of operating lease liabilities	8.1		0
Operating lease liability, net of current portion	26.9		0
Deferred rent and tenant improvement allowances			12.2
(Accumulated deficit) Retained earnings	$ (521.1)		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	Sep. 30, 2022	Jan. 01, 2022	Dec. 31, 2021
Leases [Abstract]
Operating lease right-of-use assets	$ 23.7	$ 23	$ 0
Current portion of operating lease liabilities	8.1		0
Non-current operating lease liabilities	26.9		$ 0
Total Lease Liabilities	$ 35	$ 35.6

Leases - Components of Lease Ex

Leases - Components of Lease Expense (Details) - USD ($) $ in Millions	3 Months Ended	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2022
Leases [Abstract]
Operating lease cost	$ 3	$ 7.2
Variable lease cost	0.6	2
Sublease income	(0.3)	(1.6)
Total Lease Cost	$ 3.3	$ 7.6

Leases - Weighted Average Remai

Leases - Weighted Average Remaining Lease Term and Discount Rate of Operating Leases (Details)	Sep. 30, 2022
Leases [Abstract]
Weighted Average Lease Term (Years)	6 years 6 months
Weighted Average Discount Rate (as a percent)	5.10%

Leases - Schedule of Maturities

Leases - Schedule of Maturities of Operating Lease Liabilities (Details) - USD ($) $ in Millions	Sep. 30, 2022	Jan. 01, 2022
Leases [Abstract]
Remainder of 2022	$ 2.4
2023	8.7
2024	4.6
2025	4.6
2026	4.7
Thereafter	16
Total lease payments	41
Less: imputed interest	(6)
Present value of operating lease liabilities	$ 35	$ 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	9 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 587.1	$ 664.8
Accumulated amortization	(161.1)	(209.5)
Net Carrying Value	426	455.3
Customer relationships
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	481.8	530.5
Accumulated amortization	(102.5)	(129.1)
Net Carrying Value	$ 379.3	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	$ 104.6	134.3
Accumulated amortization	(58.5)	(80.4)
Net Carrying Value	$ 46.1	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		9 Months Ended
	Feb. 09, 2022	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Finite-Lived Intangible Assets [Line Items]
Capitalization of internally-developed software costs		$ 4,700,000	$ 5,500,000	$ 19,000,000	$ 17,100,000
Impairment of intangible assets			0		0
Amortization of intangible assets		12,000,000	$ 15,500,000	45,700,000	$ 45,400,000
Value-based Care Services
Finite-Lived Intangible Assets [Line Items]
Intangible assets	$ 93,900,000
Customer relationships
Finite-Lived Intangible Assets [Line Items]
Impairment of intangible assets		300,000		67,000,000
Customer relationships | Value-based Care Services
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		$ 3,000,000		$ 29,500,000
Acquired and capitalized software | Value-based Care Services
Finite-Lived Intangible Assets [Line Items]
Intangible assets	$ 23,400,000
Estimated useful life (years)	5 years
Tradename | Value-based Care Services
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	Sep. 30, 2022	Dec. 31, 2021
Finite-Lived Intangible Assets, Net, Amortization Expense, Fiscal Year Maturity [Abstract]
Remainder of 2022	$ 12.1
2023	44.5
2024	40
2025	34.2
2026	32.3
Thereafter	262.9
Net Carrying Value	$ 426	$ 455.3

Goodwill - Change in Carrying A

Goodwill - Change in Carrying Amount of Goodwill (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Goodwill [Roll Forward]
Beginning balance			$ 597,100,000
Business combinations			199,300,000
Impairment	$ 0	$ 0	(426,700,000)	$ 0
Segment realignment			0
Measurement period adjustments			400,000
Ending balance	370,100,000		370,100,000
Home & Community Services
Goodwill [Roll Forward]
Beginning balance			170,400,000
Business combinations			0
Impairment			0
Segment realignment			199,300,000
Measurement period adjustments			400,000
Ending balance	370,100,000		370,100,000
Episodes of Care Wind-down
Goodwill [Roll Forward]
Beginning balance			426,700,000
Business combinations			199,300,000
Impairment			(426,700,000)
Segment realignment			(199,300,000)
Measurement period adjustments			0
Ending balance	$ 0		$ 0

Goodwill - Narrative (Details)

Goodwill - Narrative (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill impairment	$ 0	$ 0	$ 426,700,000	$ 0

Accounts Payable and Accrued _3

Accounts Payable and Accrued Expenses (Details) - USD ($) $ in Millions	Sep. 30, 2022	Jun. 30, 2022	Dec. 31, 2021	Sep. 30, 2021	Jun. 30, 2021	Dec. 31, 2020
Payables and Accruals [Abstract]
Other accrued expenses	$ 50.9		$ 19.6
Accrued payroll and payroll-related expenses	38.6		46.5
Shared savings payable	21.5	$ 20.5	63.4	$ 43.5	$ 54.2	$ 80.8
Accounts payable	5.3		5.6
Accrued income taxes	0		1.6
Total accounts payable and accrued liabilities	$ 116.3		$ 136.7

Long-Term Debt - Schedule of Lo

Long-Term Debt - Schedule of Long-Term Debt (Details) - USD ($) $ in Millions	Sep. 30, 2022	Dec. 31, 2021
Debt Instrument [Line Items]
Total debt	$ 346.5	$ 349.1
Unamortized debt issuance costs	(5.3)	(6)
Unamortized discount on debt	(4.1)	(4.7)
Total debt, net	337.1	338.4
Less current maturities	(3.5)	(3.5)
Total long-term debt	333.6	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	$ 346.5	$ 349.1

Long-Term Debt - Narrative (Det

Long-Term Debt - Narrative (Details) - USD ($) $ in Millions	1 Months Ended
	Jul. 31, 2022	Sep. 30, 2022	Dec. 31, 2021
Credit Agreement, Term Loan | Secured Debt
Debt Instrument [Line Items]
Effective interest rate (as a percent)		5.88%	3.75%
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	Sep. 30, 2022	Dec. 31, 2021
Long-term Debt, Fiscal Year Maturity [Abstract]
Remainder of 2022	$ 0.9
2023	3.5
2024	3.5
2025	3.5
2026	3.5
Thereafter	331.6
Total debt	$ 346.5	$ 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	Sep. 30, 2022	Dec. 31, 2021
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Customer EAR liability	$ 0	$ 48.6
Fair Value, Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent consideration	17.9	0
Fair Value, Recurring | Money market funds
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents	133.3	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	252.7	48.6
Fair Value, Recurring | EAR letter agreement
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Customer EAR liability	0
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	133.3	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	17.9	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	252.7	$ 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	$ 0

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		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Contingent Consideration
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Beginning balance	$ 35.4	$ 2.4	$ 0	$ 15.2
Payment of contingent consideration	0	0	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	(17.5)	0	(12.6)	2.2
Ending balance	17.9	2.4	17.9	2.4
Customer equity appreciation rights
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Beginning balance	63.6	102.7	48.6	21.6
Ending balance	252.7	80.4	252.7	80.4
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	5	14.8	14.8
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	4.7	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	186.7	(27.3)	189.3	44
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	$ (4.1)	$ 0	$ (4.7)	$ 0

Fair Value Measurements - Narra

Fair Value Measurements - Narrative (Details) - Customer equity appreciation rights - Level 3 - Fair Value, Recurring - Valuation Technique, Discounted Cash Flow	9 Months Ended
	Sep. 30, 2022
Discount Rate
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Customer equity appreciation rights, measurement input	0.060
Minimum | Expected term (years)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Customer equity appreciation rights, term	2 months
Maximum | Expected term (years)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Customer equity appreciation rights, term	6 months

Fair Value Measurements - Sch_2

Fair Value Measurements - Schedule of Valuation Techniques and Significant Unobservable Inputs (Details) $ in Millions	9 Months Ended	12 Months Ended
	Sep. 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	$ 0	$ 48.6
Fair Value, Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Consideration due to sellers, fair value	17.9	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	252.7	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	0
Level 3 | Fair Value, Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Consideration due to sellers, fair value	17.9	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	252.7	$ 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	0
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		0.500
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
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		0.0105
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 6 months
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 | Customer equity appreciation rights
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Customer equity appreciation rights, fair value	252.7	$ 48.6
Level 3 | Fair Value, Recurring | Valuation Technique, Discounted Cash Flow | EAR letter agreement
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Customer equity appreciation rights, 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
Level 3 | Fair Value, Recurring | Valuation Technique, Discounted Cash Flow | Discount Rate | Customer equity appreciation rights
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Customer equity appreciation rights, measurement input	0.060
Level 3 | Fair Value, Recurring | Valuation Technique, Discounted Cash Flow | Discount Rate | EAR letter agreement
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Customer equity appreciation rights, measurement input	0.060
Level 3 | Fair Value, Recurring | Valuation Technique, Discounted Cash Flow | 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
Level 3 | Fair Value, Recurring | Valuation Technique, Discounted Cash Flow | Dividend Yield | EAR letter agreement
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Customer equity appreciation rights, measurement input
Level 3 | Fair Value, Recurring | Valuation Technique, Discounted Cash Flow | 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
Level 3 | Fair Value, Recurring | Valuation Technique, Discounted Cash Flow | 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
Level 3 | Fair Value, Recurring | Valuation Technique, Discounted Cash Flow | Expected term (years) | Customer equity appreciation rights | Minimum
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Customer equity appreciation rights, term	2 months
Level 3 | Fair Value, Recurring | Valuation Technique, Discounted Cash Flow | Expected term (years) | Customer equity appreciation rights | Maximum
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Customer equity appreciation rights, term	6 months
Level 3 | Fair Value, Recurring | Valuation Technique, Discounted Cash Flow | Expected term (years) | EAR letter agreement | Minimum
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Customer equity appreciation rights, term	2 months
Level 3 | Fair Value, Recurring | Valuation Technique, Discounted Cash Flow | Expected term (years) | EAR letter agreement | Maximum
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Customer equity appreciation rights, term	6 months
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	$ 17.9
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	0.0540
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	0.155
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	0.0293
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
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	0.0460

Shareholders' Equity (Details)

Shareholders' Equity (Details) $ / shares in Units, $ in Millions	Feb. 16, 2021 USD ($) class vote $ / shares shares	Sep. 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)	Sep. 30, 2022 shares
Cure TopCo
Ownership Percentage
Number of LLC Units held by Signify Health, Inc. (as a percent)	75.60%
Number of LLC Units held by non-controlling interests (as a percent)	24.40%
Total LLC Units outstanding (as a percent)	100%
Cure TopCo
LLC Units
LLC Units (in shares)	235,791,331
Cure TopCo | Parent
LLC Units
LLC Units (in shares)	178,370,055
Cure TopCo | Non-controlling interest
LLC Units
LLC Units (in shares)	57,421,276

Noncontrolling Interest - Narra

Noncontrolling Interest - Narrative (Details)		3 Months Ended	9 Months Ended
	Feb. 16, 2021	Sep. 30, 2022 shares	Sep. 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)		363,578	407,414
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		9 Months Ended
	Mar. 07, 2022	Mar. 01, 2022	Jan. 01, 2022	Mar. 31, 2022	Jan. 31, 2021	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 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						$ 84.6		$ 84.6
Units outstanding (in shares)						9,926,766		9,926,766
Performance period of award								1 year 7 months 6 days
2021 LTIP | Selling, General and Administrative Expenses
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Equity-based compensation						$ 5.3	$ 2.2	$ 14.4	$ 5.1
2021 LTIP | Service Expense
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Equity-based compensation						0.5		1.2
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
LLC Units | Selling, General and Administrative Expenses
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Equity-based compensation						5.4		13.2
LLC Units | Service Expense
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Equity-based compensation						0.2		0.4
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		$ 2
RSUs | 2021 LTIP
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Units outstanding (in shares)						3,491,168		3,491,168		602,745
RSUs | ESPP | Selling, General and Administrative Expenses
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Equity-based compensation						$ 0.1	0.2	$ 0.4	0.2
Incentive Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Equity-based compensation						1	$ 1.5	3.5	$ 4.4
Incentive Units, Time-based
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Original grant date fair value unrecognized						$ 35.9		$ 35.9
Units outstanding (in shares)						4,021,579		4,021,579
Performance period of award								8 months 12 days
Incentive Units, Performance-based
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Original grant date fair value unrecognized						$ 2.2		$ 2.2
Units outstanding (in shares)						1,329,280		1,329,280

Equity-Based Compensation - Sch

Equity-Based Compensation - Schedule of Stock Options Activity (Details) - 2021 LTIP	9 Months Ended
	Sep. 30, 2022 $ / shares shares
Outstanding Options
Beginning balance, outstanding (in shares) | shares	4,926,357
Granted (in shares) | shares	5,075,718
Converted to time-based vesting (in shares) | shares	817,081
Forfeited (in shares) | shares	(1,026,188)
Exercised (in shares) | shares	(1,960,088)
Expired (in shares) | shares	(14,355)
Ending balance, outstanding (in shares) | shares	7,818,525
Weighted average exercise price per share
Beginning balance, outstanding (in dollars per share) | $ / shares	$ 9.98
Granted (in dollars per share) | $ / shares	14.82
Converted to time-based vesting (in dollars per share) | $ / shares	8.46
Forfeited (in dollars per share) | $ / shares	16.63
Exercised (in dollars per share) | $ / shares	4.12
Expired (in dollars per share) | $ / shares	17.43
Ending balance, outstanding (in dollars per share) | $ / shares	$ 13.52

Equity-Based Compensation - S_2

Equity-Based Compensation - Schedule of Restricted Stock Units Activity (Details) - 2021 LTIP	9 Months Ended
	Sep. 30, 2022 $ / shares shares
Restricted Stock Units
Ending balance, outstanding (in shares)	9,926,766
RSUs
Restricted Stock Units
Beginning balance, outstanding (in shares)	602,745
Granted (in shares)	3,633,218
Vested (in shares)	(116,230)
Forfeited (in shares)	(628,565)
Ending balance, outstanding (in shares)	3,491,168
Weighted Avg. Grant Date FMV
Beginning balance, outstanding (in dollars per share) | $ / shares	$ 18.37
Granted (in dollars per share) | $ / shares	14.36
Vested (in dollars per share) | $ / shares	24.65
Forfeited (in dollars per share) | $ / shares	14.71
Ending balance, outstanding (in dollars per share) | $ / shares	$ 14.63

Equity-Based Compensation - Sum

Equity-Based Compensation - Summary of ESPP Share Reserve Activity (Details) - $ / shares		9 Months Ended
	Jan. 01, 2022	Sep. 30, 2022
Shares
Shares available for issuance (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 available for issuance (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 available for issuance (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) Earnings Per Share - Sch

(Loss) Earnings Per Share - Schedule of (Loss) Earnings Per Share (Details) - USD ($) $ / shares in Units, $ in Millions	2 Months Ended		3 Months Ended		8 Months Ended	9 Months Ended
	Feb. 15, 2021	Feb. 15, 2021	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Net (loss) income	$ (17.2)	$ (17.2)	$ (225)	$ 29.3	$ (5.3)	$ (731.3)	$ (22.5)
Less: Net (loss) income attributable to the noncontrolling interest			(66)	9.1	(2.3)	(190.9)
Net income (loss) attributable to parent		$ (17.2)	$ (159)	$ 20.2	$ (3)	$ (540.4)
Weighted average shares of Class A common stock outstanding - Basic (in shares)			177,419,471	169,055,078		175,527,474	167,905,136
Dilutive Shares:
Total Dilutive shares (in shares)			0	3,378,872		0	0
Weighted average shares of Class A common stock outstanding, diluted (in shares)			177,419,471	172,433,950		175,527,474	167,905,136
(Loss) earnings per share of Class A common stock - Basic (in dollars per share)			$ (0.90)	$ 0.12		$ (3.08)	$ (0.02)
(Loss) earnings per share of Class A common stock - Diluted (in dollars per share)			$ (0.90)	$ 0.12		$ (3.08)	$ (0.02)
Stock Options
Dilutive Shares:
Dilutive shares (in shares)			0	3,332,831		0	0
RSUs
Dilutive Shares:
Dilutive shares (in shares)			0	46,041		0	0
LLC Units
Dilutive Shares:
Dilutive shares (in shares)			0	0		0	0

(Loss) Earnings Per Share - Nar

(Loss) Earnings Per Share - Narrative (Details)		3 Months Ended		9 Months Ended
	Feb. 16, 2021	Sep. 30, 2022	Sep. 30, 2021 shares	Sep. 30, 2022	Sep. 30, 2021 shares
Stock Options
Class of Stock [Line Items]
Antidilutive securities excluded from computation of earnings per share (in shares)			977,247		977,247
LLC Units
Class of Stock [Line Items]
Antidilutive securities excluded from computation of earnings per share (in shares)			5,977,283		5,977,283
Class A Common Stock
Class of Stock [Line Items]
Conversion ratio	1
LLC Units Exchanged for Shares of Class A Common Stock | Class A Common Stock
Class of Stock [Line Items]
Conversion ratio	1	1		1

(Loss) Earnings Per Share - Ant

(Loss) Earnings Per Share - Anti-Dilutive Shares (Details) - shares	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 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)	7,818,525	1,294,305	7,818,525	5,302,839
RSUs
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share (in shares)	3,491,168	149,539	3,491,168	290,419
LLC Units
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share (in shares)	57,421,276	58,713,929	57,421,276	58,713,929

Transaction-related Expenses (D

Transaction-related Expenses (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Subsidiary, Sale of Stock [Line Items]
Transaction-related expenses, corporate development activities	$ 9.6	$ 2.9	$ 14.5	$ 4.8
Transaction-related expenses	$ 9.6	$ 2.9	$ 14.5	9.5
IPO
Subsidiary, Sale of Stock [Line Items]
Transaction-related expenses				$ 4.7

Restructuring Activities - Narr

Restructuring Activities - Narrative (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Jul. 07, 2022
Restructuring Cost and Reserve [Line Items]
Restructuring expenses	$ 16.7	$ 0	$ 16.7	$ 0
Minimum
Restructuring Cost and Reserve [Line Items]
Expected restructuring costs					$ 25
Maximum
Restructuring Cost and Reserve [Line Items]
Expected restructuring costs					$ 35
Severance and Related Employee Costs
Restructuring Cost and Reserve [Line Items]
Restructuring expenses	8.1		8.1
Contract Termination Costs
Restructuring Cost and Reserve [Line Items]
Restructuring expenses	7.5		7.5
Professional Service Costs
Restructuring Cost and Reserve [Line Items]
Restructuring expenses	$ 1.1		$ 1.1

Restructuring Activities - Summ

Restructuring Activities - Summary of Restructuring Plan and Cash Expenditures (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Restructuring Reserve [Roll Forward]
Balance at December 31, 2021			$ 0
Restructuring expenses	$ 16.7	$ 0	16.7	$ 0
Non-cash adjustments			(0.1)
Payments made			(0.2)
Balance at September 30, 2022	16.4		16.4
Severance and Related Employee Costs
Restructuring Reserve [Roll Forward]
Balance at December 31, 2021			0
Restructuring expenses	8.1		8.1
Non-cash adjustments			0
Payments made			(0.2)
Balance at September 30, 2022	7.9		7.9
Contract Termination Costs
Restructuring Reserve [Roll Forward]
Balance at December 31, 2021			0
Restructuring expenses	7.5		7.5
Non-cash adjustments			(0.1)
Payments made			0
Balance at September 30, 2022	7.4		7.4
Professional Service Costs
Restructuring Reserve [Roll Forward]
Balance at December 31, 2021			0
Restructuring expenses	1.1		1.1
Non-cash adjustments			0
Payments made			0
Balance at September 30, 2022	$ 1.1		$ 1.1

Commitments and Contingencies -

Commitments and Contingencies - Narrative (Details) - USD ($) $ in Millions	1 Months Ended		9 Months Ended
	Feb. 28, 2022	Feb. 28, 2021	Sep. 30, 2022	Jun. 30, 2022	Dec. 31, 2021	Sep. 30, 2021	Jun. 30, 2021	Dec. 31, 2020
Other Commitments [Line Items]
Outstanding letters of credit			$ 12.2
Sales tax reserve liability			1.8		$ 1.6
Contingent consideration			17.9		0
Customer equity appreciation rights | Share-based Payment Arrangement, Nonemployee
Other Commitments [Line Items]
Original grant date fair value unrecognized			4.9
Maximum aggregate value of award			118.5
Grant date fair value			71.5		76.2
Synthetic Equity Units
Other Commitments [Line Items]
Original grant date fair value unrecognized			$ 0.8	$ 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)			109,641
Selling, General and Administrative Expenses
Other Commitments [Line Items]
Settlement of sales and excise taxes			$ 0.2
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
Leased Properties | Centers for Medicare and Medicaid Services
Other Commitments [Line Items]
Outstanding letters of credit			9.2
Workers Compensation Obligations
Other Commitments [Line Items]
Outstanding letters of credit			$ 0.4

Commitments and Contingencies_2

Commitments and Contingencies - Summary of EAR Letter Agreement (Details) - Customer equity appreciation rights - Share-based Payment Arrangement, Nonemployee - USD ($) $ in Millions	Sep. 30, 2022	Dec. 31, 2021
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Remainder of 2022	$ 1.5
2023	20
2024	20
2025	20
2026	10
Total	$ 71.5	$ 76.2

Commitments and Contingencies_3

Commitments and Contingencies - Summary of SEU Activity (Details) - Synthetic Equity Units - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 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)	(0.2)	(0.3)	(1.3)
Ending balance	0.8	0.7	0.8	0.7
Service Expense
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount [Roll Forward]
SEU expense	0.1	0	0.2	0.6
Selling, General and Administrative Expenses
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount [Roll Forward]
SEU expense	$ 0.5	$ 0.2	$ 0.7	$ 1.4

Income Taxes (Details)

Income Taxes (Details) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021	Feb. 28, 2021
Income Tax Disclosure [Abstract]
Income tax expense (benefit)	$ (48,500,000)	$ 6,400,000	$ (49,300,000)	$ (3,700,000)
Effective tax rate (as a percent)	17.70%	18%	6.30%	13.90%
Provision for uncertainties in income taxes			$ 100,000		$ 0
Applicable cash savings payable (as a percent)						85%
Applicable cash savings retainable (as a percent)						15%
Tax receivable agreement liability	$ 58,300,000		58,300,000
Current tax receivable agreement liability	$ 5,000,000		5,000,000		$ 0
Increase in tax receivable agreement liability			$ 2,000,000

Segment Reporting - Narrative (

Segment Reporting - Narrative (Details)	9 Months Ended
	Sep. 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		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Segment Reporting Information [Line Items]
Revenue	$ 139.8	$ 199.2	$ 602.5	$ 592
Less: reconciling items to loss before income taxes:
Unallocated costs	194.6	(15.5)	242.7	88.1
Depreciation and amortization	14.7	17.6	52.8	51.6
Asset impairment	3.3	0	523.2	0
Restructuring expenses	16.7	0	16.7	0
Interest expense	6	4.2	14.6	17.5
(Loss) income before income taxes	(273.5)	35.7	(780.6)	(26.2)
Unallocated costs as follows:
Other (income) expense, net	181.1	(27.4)	182.5	43.6
Loss on Debt Extinguishment	0	0	0	5
Transaction-related expenses	9.6	2.9	14.5	9.5
Non-allocated costs	(16.5)	0.1	(9.4)	3.7
Total unallocated costs	194.6	(15.5)	242.7	88.1
Equity-based compensation
Unallocated costs as follows:
Equity-based compensation	13.3	3.7	34.7	9.5
SEU Expense
Unallocated costs as follows:
Equity-based compensation	0.6	0.2	0.9	2
Customer equity appreciation rights
Unallocated costs as follows:
Equity-based compensation	6.5	5	19.5	14.8
Home & Community Services
Segment Reporting Information [Line Items]
Revenue	207.5	169.1	621.8	496.9
Home & Community Services | Operating Segments
Segment Reporting Information [Line Items]
Revenue	207.5	169.1	621.8	496.9
Segment Adjusted EBITDA	60.1	49.9	189.9	146.8
Episodes of Care Wind-down
Segment Reporting Information [Line Items]
Revenue	(67.7)	30.1	(19.3)	95.1
Episodes of Care Wind-down | Operating Segments
Segment Reporting Information [Line Items]
Revenue	(67.7)	30.1	(19.3)	95.1
Segment Adjusted EBITDA	$ (98.3)	$ (7.9)	$ (120.5)	$ (15.8)

Concentrations - Schedule of Cu

Concentrations - Schedule of Customer Concentration Risk (Details) - Revenue from Contract with Customer Benchmark - Customer Concentration Risk - Home & Community Services	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Customer A
Concentration Risk [Line Items]
Concentration risk (as a percent)	33%	28%	35%	29%
Customer B
Concentration Risk [Line Items]
Concentration risk (as a percent)	27%	23%	27%	29%
Customer C
Concentration Risk [Line Items]
Concentration risk (as a percent)		14%		14%
Customer D
Concentration Risk [Line Items]
Concentration risk (as a percent)		14%

Concentrations - Narrative (Det

Concentrations - Narrative (Details) - Customer Concentration Risk	3 Months Ended	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2022
Revenue from Contract with Customer Benchmark | Top Ten Customers | Home & Community Services
Concentration Risk [Line Items]
Concentration risk (as a percent)	90%	89%
Accounts Receivable | Customer One
Concentration Risk [Line Items]
Concentration risk (as a percent)		25%

Uncategorized Items - sgfy-2022

Label	Element	Value
Adjustments to Additional Paid in Capital, Deferred Tax Adjustment	sgfy_AdjustmentsToAdditionalPaidInCapitalDeferredTaxAdjustment	$ 6,300,000
Adjustments to Additional Paid in Capital, Tax Receivable Agreement Liability and Deferred Taxes Arising from LLC Interest Ownership Exchanges	sgfy_AdjustmentsToAdditionalPaidInCapitalTaxReceivableAgreementLiabilityAndDeferredTaxesArisingFromLLCInterestOwnershipExchanges	400,000
Adjustments to Additional Paid in Capital, Subscription Fee Receivable	sgfy_AdjustmentsToAdditionalPaidInCapitalSubscriptionFeeReceivable	600,000
Stock Issued During Period, Value, Effect of Reorganization Transactions	sgfy_StockIssuedDuringPeriodValueEffectOfReorganizationTransactions	0
Limited Liability Company (LLC) Members' Equity, Unit-Based Payment Arrangement	us-gaap_LimitedLiabilityCompanyLLCMembersEquityUnitBasedCompensation	900,000
Shares Issued, Value, Share-Based Payment Arrangement, after Forfeiture	us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation	8,800,000
Stock Issued During Period, Value, Stock Options Exercised	us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised	$ 2,700,000
Accounting Standards Update [Extensible Enumeration]	us-gaap_AccountingStandardsUpdateExtensibleList	Accounting Standards Update 2016-02 [Member]
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	10,600,000
Adjustments to Additional Paid in Capital, Contributions	sgfy_AdjustmentsToAdditionalPaidInCapitalContributions	26,000,000
Noncontrolling Interest [Member]
Stock Issued During Period, Value, Effect of Reorganization Transactions	sgfy_StockIssuedDuringPeriodValueEffectOfReorganizationTransactions	254,900,000
Shares Issued, Value, Share-Based Payment Arrangement, after Forfeiture	us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation	3,700,000
Stock Issued During Period, Value, Conversion of Convertible Securities	us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecurities	(10,900,000)
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest	us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest	0
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	10,600,000
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest	us-gaap_ProfitLoss	(2,300,000)
Member Units [Member]
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
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest	us-gaap_ProfitLoss	(17,200,000)
Members' Equity	us-gaap_MembersEquity	894,000,000
Retained Earnings [Member]
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest	us-gaap_ProfitLoss	(3,000,000)
Additional Paid-in Capital [Member]
Adjustments to Additional Paid in Capital, Deferred Tax Adjustment	sgfy_AdjustmentsToAdditionalPaidInCapitalDeferredTaxAdjustment	6,300,000
Adjustments to Additional Paid in Capital, Tax Receivable Agreement Liability and Deferred Taxes Arising from LLC Interest Ownership Exchanges	sgfy_AdjustmentsToAdditionalPaidInCapitalTaxReceivableAgreementLiabilityAndDeferredTaxesArisingFromLLCInterestOwnershipExchanges	400,000
Adjustments to Additional Paid in Capital, Subscription Fee Receivable	sgfy_AdjustmentsToAdditionalPaidInCapitalSubscriptionFeeReceivable	600,000
Stock Issued During Period, Value, Effect of Reorganization Transactions	sgfy_StockIssuedDuringPeriodValueEffectOfReorganizationTransactions	620,800,000
Shares Issued, Value, Share-Based Payment Arrangement, after Forfeiture	us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation	5,100,000
Stock Issued During Period, Value, Stock Options Exercised	us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised	2,700,000
Stock Issued During Period, Value, Conversion of Convertible Securities	us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecurities	10,900,000
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest	us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest	0
Stock Issued During Period, Value, New Issues	us-gaap_StockIssuedDuringPeriodValueNewIssues	479,300,000
Adjustments to Additional Paid in Capital, Contributions	sgfy_AdjustmentsToAdditionalPaidInCapitalContributions	$ 26,000,000
Common Class A [Member] | Common Stock [Member]
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
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest	us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest	0
Stock Issued During Period, Value, New Issues	us-gaap_StockIssuedDuringPeriodValueNewIssues	$ 300,000
Stock Issued During Period, Shares, Conversion of Convertible Securities	us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities	1,748,451
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercises in Period	us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised	824,045
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]
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
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest	us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest	$ 0
Stock Issued During Period, Shares, Conversion of Convertible Securities	us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities	(1,748,451)
Common Stock, Shares, Outstanding	us-gaap_CommonStockSharesOutstanding	0
Shares Issued, Shares, Share-Based Payment Arrangement, after Forfeiture	us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation	617,099