DISCONTINUED OPERATIONS (Tables)

9 Months Ended

Sep. 30, 2022

Discontinued Operations and Disposal Groups [Abstract]

SCHEDULE OF SALE OF BUSINESS

A reconciliation of the accounting for the Company’s Pharma Solutions business is as follows:

	Gain on Sale
Purchase price	$	7,000
Earnout received		1,043
Working capital adjustment, net		(656	)
Less: transaction costs		(307	)
Total net consideration	$	7,080
Assets and liabilities disposed of, net (1)		(7,080	)
Gain on sale	$	-

(1) includes goodwill and intangible assets written down prior to the Transaction. The goodwill write-down was approximately $8.4 million and the write-down of intangible assets was approximately $3.8 million.

SCHEDULE OF COMPONENTS OF LIABILITIES AND REVENUE CLASSIFIED AS DISCONTINUED OPERATIONS

The components of liabilities classified as discontinued operations consist of the following as of September 30, 2022 and December 31, 2021:

	September 30, 2022		December 31, 2021
Accounts receivable, net	$	-	$	1,486
Other		28		1,607
Current assets of discontinued operations		28		3,093
Property and equipment, net		-		6,032
Other intangible assets, net		-		5,155
Goodwill		-		8,433
Other		-		2,767
Long-term assets of discontinued operations		-		22,387
Total assets	$	28	$	25,480
Accounts payable		-		1,320
Accrued salary and bonus		92		335
Other (1)		766		1,502
Current liabilities of discontinued operations		858		3,157
Operating lease liabilities, net of current portion		-		2,634
Other		-		71
Long-term liabilities of discontinued operations		-		2,705
Total liabilities	$	858	$	5,862

(1) Includes $766 of liabilities related to the former Commercial Services business unit.

The table below presents the significant components of its former Pharma Solutions business unit’s results included within loss from discontinued operations, net of tax in the condensed consolidated statements of operations for the three-and nine-months ended September 30, 2022 and 2021.

	Three Months Ended						Nine Months Ended
	September 30,						September 30,
	2022			2021			2022			2021
	(unaudited)						(unaudited)
Revenue, net	$	1,267		$	1,415		$	5,678		$	6,455
Loss from discontinued operations		(13,012	)		(2,180	)		(15,888	)		(5,744	)
Gain (loss) on sale of Pharma Solutions		-			-			-			-
Income tax (benefit) expense		(58	)		62			48			175
Loss from discontinued operations, net of tax	$	(12,954	)	$	(2,242	)	$	(15,936	)	$	(5,919	)