Supplemental Guarantor and Non-Guarantor Financial Information (Tables)

3 Months Ended

Mar. 31, 2013

March 31, 2013

(In thousands)



	Gentiva Health Services, Inc.		Guarantor Subsidiaries		Non-Guarantor Subsidiaries		Eliminations			Consolidated Total
ASSETS
Current assets:
Cash and cash equivalents	$	117,759	$	—	$	41,836	$	—		$	159,595
Receivables, net	—		248,895		30,300		(24,267		)	254,928
Deferred tax assets, net	—		7,762		2,736		—			10,498
Prepaid expenses and other current assets	—		37,700		8,094		—			45,794
Total current assets	117,759		294,357		82,966		(24,267		)	470,815
Notes receivable from CareCentrix	—		28,471		—		—			28,471
Fixed assets, net	—		36,694		368		—			37,062
Intangible assets, net	—		192,262		100		—			192,362
Goodwill	—		429,500		6,064		—			435,564
Investment in subsidiaries	820,648		27,698		—		(848,346		)	—
Other assets	—		75,018		6		—			75,024
Total assets	$	938,407	$	1,084,000	$	89,504	$	(872,613	)	$	1,239,298

LIABILITIES AND EQUITY
Current liabilities:
Current portion of long-term debt	$	6,250	$	—	$	—	$	—		$	6,250
Accounts payable	—		37,519		—		(24,267		)	13,252
Other current liabilities	—		156,197		60,381		—			216,578
Total current liabilities	6,250		193,716		60,381		(24,267		)	236,080
Long-term debt	903,932		—		—		—			903,932
Deferred tax liabilities, net	—		31,416		—		—			31,416
Other liabilities	—		38,220		6		—			38,226
Total Gentiva shareholders’ equity	28,225		820,648		27,698		(848,346		)	28,225
Noncontrolling interests	—		—		1,419		—			1,419
Total equity	28,225		820,648		29,117		(848,346		)	29,644
Total liabilities and equity	$	938,407	$	1,084,000	$	89,504	$	(872,613	)	$	1,239,298

Condensed Consolidating Balance Sheet

December 31, 2012

(In thousands)



	Gentiva Health Services, Inc.		Guarantor Subsidiaries		Non-Guarantor Subsidiaries		Eliminations			Consolidated Total
ASSETS
Current assets:
Cash and cash equivalents	$	166,140	$	—	$	40,912	$	—		$	207,052
Receivables, net	—		245,191		19,744		(13,855		)	251,080
Deferred tax assets, net	—		10,280		1,983		—			12,263
Prepaid expenses and other current assets	—		36,899		8,733		—			45,632
Total current assets	166,140		292,370		71,372		(13,855		)	516,027
Note receivable from CareCentrix	—		28,471		—		—			28,471
Fixed assets, net	—		41,066		348		—			41,414
Intangible assets, net	—		193,513		100		—			193,613
Goodwill	—		650,300		6,064		—			656,364
Investment in subsidiaries	1,002,204		27,210		—		(1,029,414		)	—
Other assets	—		75,039		6		—			75,045
Total assets	$	1,168,344	$	1,307,969	$	77,890	$	(1,043,269	)	$	1,510,934

LIABILITIES AND EQUITY
Current liabilities:
Current portion of long-term debt	$	25,000	$	—	$	—	$	—		$	25,000
Accounts payable	—		27,300		—		(13,855		)	13,445
Other current liabilities	—		202,321		49,133		—			251,454
Total current liabilities	25,000		229,621		49,133		(13,855		)	289,899
Long-term debt	910,182		—		—		—			910,182
Deferred tax liabilities, net	—		42,165		—		—			42,165
Other liabilities	—		33,979		9		—			33,988
Total Gentiva shareholders’ equity	233,162		1,002,204		27,210		(1,029,414		)	233,162
Noncontrolling interests	—		—		1,538		—			1,538
Total equity	233,162		1,002,204		28,748		(1,029,414		)	234,700
Total liabilities and equity	$	1,168,344	$	1,307,969	$	77,890	$	(1,043,269	)	$	1,510,934

For the Three Months Ended March 31, 2013

(In thousands)



	Gentiva Health Services, Inc.			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Consolidated Total
Net revenues	$	—		$	403,144		$	15,626		$	(3,179	)	$	415,591
Cost of services sold	—			213,202			11,550			(3,179		)	221,573
Gross profit	—			189,942			4,076			—			194,018
Selling, general and administrative expenses	—			(155,249		)	(4,628		)	—			(159,877		)
Goodwill and intangible assets impairment	—			(224,320		)	—			—			(224,320		)
Interest (expense) and other, net	(22,310		)	—			17			—			(22,293		)
Equity in earnings of subsidiaries	(193,791		)	(397		)	—			194,188			—
(Loss) income before income taxes	(216,101		)	(190,024		)	(535		)	194,188			(212,472		)
Income tax benefit (expense)	8,924			(3,767		)	259			—			5,416
Net (loss) income	(207,177		)	(193,791		)	(276		)	194,188			(207,056		)
Noncontrolling interests	—			—			(121		)	—			(121		)
Net (loss) income attributable to Gentiva shareholders	$	(207,177	)	$	(193,791	)	$	(397	)	$	194,188		$	(207,177	)
Total comprehensive (loss) income	$	(207,177	)	$	(193,791	)	$	(276	)	$	194,188		$	(207,056	)

Condensed Consolidating Statement of Comprehensive Income

For the Three Months Ended March 31, 2012

(In thousands)



	Gentiva Health Services, Inc.			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Consolidated Total
Net revenues	$	—		$	424,353		$	14,312		$	(3,013	)	$	435,652
Cost of services sold	—			227,238			8,636			(3,013		)	232,861
Gross profit	—			197,115			5,676			—			202,791
Selling, general and administrative expenses	—			(169,549		)	(4,158		)	—			(173,707		)
Interest (expense) and other, net	(21,543		)	—			41			—			(21,502		)
Equity in earnings of subsidiaries	17,561			548			—			(18,109		)	—
(Loss) income before income taxes	(3,982		)	28,114			1,559			(18,109		)	7,582
Income tax benefit (expense)	8,822			(10,553		)	(798		)	—			(2,529		)
Net income	4,840			17,561			761			(18,109		)	5,053
Noncontrolling interests	—			—			(213		)	—			(213		)
Net income attributable to Gentiva shareholders	$	4,840		$	17,561		$	548		$	(18,109	)	$	4,840
Total comprehensive income	$	4,840		$	17,561		$	761		$	(18,109	)	$	5,053

For the Three Months Ended March 31, 2013

(In thousands)



	Gentiva Health Services, Inc.			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations		Consolidated Total
OPERATING ACTIVITIES:
Net cash (used in) provided by operating activities	$	(8,314	)	$	(13,821	)	$	1,575		$	—	$	(20,560	)
INVESTING ACTIVITIES:
Purchase of fixed assets	—			(2,646		)	(52		)	—		(2,698		)
Net cash used in investing activities	—			(2,646		)	(52		)	—		(2,698		)
FINANCING ACTIVITIES:
Proceeds from issuance of common stock	992			—			—			—		992
Windfall tax benefits associated with equity-based compensation	72			—			—			—		72
Repayment of long-term debt	(25,000		)	—			—			—		(25,000		)
Other	364			(28		)	(599		)	—		(263		)
Net payments related to intercompany financing	(16,495		)	16,495			—			—		—
Net cash (used in) provided by financing activities	(40,067		)	16,467			(599		)	—		(24,199		)
Net change in cash and cash equivalents	(48,381		)	—			924			—		(47,457		)
Cash and cash equivalents at beginning of period	166,140			—			40,912			—		207,052
Cash and cash equivalents at end of period	$	117,759		$	—		$	41,836		$	—	$	159,595

Condensed Consolidating Statement of Cash Flows

For the Three Months Ended March 31, 2012

(In thousands)



	Gentiva Health Services, Inc.			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations		Consolidated Total
OPERATING ACTIVITIES:
Net cash (used in) provided by operating activities	$	(5,497	)	$	(30,212	)	$	1,004		$	—	$	(34,705	)
INVESTING ACTIVITIES:
Purchase of fixed assets	—			(3,787		)	(6		)	—		(3,793		)
Net cash used in investing activities	—			(3,787		)	(6		)	—		(3,793		)
FINANCING ACTIVITIES:
Proceeds from issuance of common stock	705			—			—			—		705
Repayment of long-term debt	(50,000		)	—			—			—		(50,000		)
Debt issuance costs	(4,125		)	—			—			—		(4,125		)
Other	(37		)	(20		)	(175		)	—		(232		)
Net payments related to intercompany financing	(34,019		)	34,019			—			—		—
Net cash (used in) provided by financing activities	(87,476		)	33,999			(175		)	—		(53,652		)
Net change in cash and cash equivalents	(92,973		)	—			823			—		(92,150		)
Cash and cash equivalents at beginning of period	124,101			—			40,811			—		164,912
Cash and cash equivalents at end of period	$	31,128		$	—		$	41,634		$	—	$	72,762