Supplemental Guarantor and Non-Guarantor Financial Information (Tables)

6 Months Ended

Jun. 30, 2013

Supplemental Guarantor and Non-Guarantor Financial Information [Abstract]

June 30, 2013

(In thousands)



	Gentiva Health Services, Inc.		Guarantor Subsidiaries		Non-Guarantor Subsidiaries		Eliminations			Consolidated Total
ASSETS
Current assets:
Cash and cash equivalents	$	143,406	$	—	$	41,716	$	—		$	185,122
Receivables, net	—		247,618		28,173		(23,202		)	252,589
Deferred tax assets, net	—		6,412		2,639		—			9,051
Prepaid expenses and other current assets	—		33,583		9,579		—			43,162
Total current assets	143,406		287,613		82,107		(23,202		)	489,924
Notes receivable from CareCentrix	—		28,471		—		—			28,471
Fixed assets, net	—		37,834		439		—			38,273
Intangible assets, net	—		191,501		100		—			191,601
Goodwill	—		429,683		6,064		—			435,747
Investment in subsidiaries	804,311		28,865		—		(833,176		)	—
Other assets	—		72,203		5		—			72,208
Total assets	$	947,717	$	1,076,170	$	88,715	$	(856,378	)	$	1,256,224
LIABILITIES AND EQUITY
Current liabilities:
Current portion of long-term debt	$	12,500	$	—	$	—	$	—		$	12,500
Accounts payable	—		35,402		506		(23,202		)	12,706
Other current liabilities	—		166,052		57,823		—			223,875
Total current liabilities	12,500		201,454		58,329		(23,202		)	249,081
Long-term debt	897,682		—		—		—			897,682
Deferred tax liabilities, net	—		31,392		—		—			31,392
Other liabilities	—		39,013		2		—			39,015
Total Gentiva shareholders’ equity	37,535		804,311		28,865		(833,176		)	37,535
Noncontrolling interests	—		—		1,519		—			1,519
Total equity	37,535		804,311		30,384		(833,176		)	39,054
Total liabilities and equity	$	947,717	$	1,076,170	$	88,715	$	(856,378	)	$	1,256,224

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
Notes 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

Condensed Consolidating Statement of Comprehensive Income

For the Three Months Ended June 30, 2013

(In thousands)



	Gentiva Health Services, Inc.			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Consolidated Total
Net revenues	$	—		$	402,068		$	16,442		$	(4,086	)	$	414,424
Cost of services sold	—			212,699			10,334			(4,086		)	218,947
Gross profit	—			189,369			6,108			—			195,477
Selling, general and administrative expenses	—			(157,232		)	(4,705		)	—			(161,937		)
Interest (expense) and other, net	(22,163		)	—			15			—			(22,148		)
Equity in earnings of subsidiaries	19,113			835			—			(19,948		)	—
(Loss) income before income taxes	(3,050		)	32,972			1,418			(19,948		)	11,392
Income tax benefit (expense)	9,397			(13,859		)	(367		)	—			(4,829		)
Net income	6,347			19,113			1,051			(19,948		)	6,563
Noncontrolling interests	—			—			(216		)	—			(216		)
Net income attributable to Gentiva shareholders	$	6,347		$	19,113		$	835		$	(19,948	)	$	6,347
Comprehensive income	$	6,347		$	19,113		$	1,051		$	(19,948	)	$	6,563

Condensed Consolidating Statement of Comprehensive Income

For the Three Months Ended June 30, 2012

(In thousands)



	Gentiva Health Services, Inc.			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Consolidated Total
Net revenues	$	—		$	416,774		$	13,930		$	(3,013	)	$	427,691
Cost of services sold	—			216,455			9,295			(3,013		)	222,737
Gross profit	—			200,319			4,635			—			204,954
Selling, general and administrative expenses	—			(159,965		)	(3,963		)	—			(163,928		)
Gain on sale of businesses	—			5,447			—			—			5,447
Interest (expense) and other, net	(22,678		)	—			23			—			(22,655		)
Equity in earnings of subsidiaries	26,850			53			—			(26,903		)	—
Income before income taxes	4,172			45,854			695			(26,903		)	23,818
Income tax benefit (expense)	9,737			(19,004		)	(379		)	—			(9,646		)
Net income	13,909			26,850			316			(26,903		)	14,172
Noncontrolling interests	—			—			(263		)	—			(263		)
Net income attributable to Gentiva shareholders	$	13,909		$	26,850		$	53		$	(26,903	)	$	13,909
Comprehensive income	$	13,909		$	26,850		$	316		$	(26,903	)	$	14,172

Condensed Consolidating Statement of Comprehensive Income

For the Six Months Ended June 30, 2013

(In thousands)



	Gentiva Health Services, Inc.			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Consolidated Total
Net revenues	$	—		$	805,213		$	32,067		$	(7,265	)	$	830,015
Cost of services sold	—			425,901			21,884			(7,265		)	440,520
Gross profit	—			379,312			10,183			—			389,495
Selling, general and administrative expenses	—			(312,482		)	(9,332		)	—			(321,814		)
Goodwill, intangibles and other long-lived asset impairment	—			(224,320		)	—			—			(224,320		)
Interest (expense) and other, net	(44,473		)	—			32			—			(44,441		)
Equity in earnings of subsidiaries	(174,013		)	509			—			173,504			—
(Loss) income before income taxes	(218,486		)	(156,981		)	883			173,504			(201,080		)
Income tax benefit (expense)	17,656			(17,032		)	(37		)	—			587
Net (loss) income	(200,830		)	(174,013		)	846			173,504			(200,493		)
Noncontrolling interests	—			—			(337		)	—			(337		)
Net (loss) income attributable to Gentiva shareholders	$	(200,830	)	$	(174,013	)	$	509		$	173,504		$	(200,830	)
Comprehensive (loss) income	$	(200,830	)	$	(174,013	)	$	846		$	173,504		$	(200,493	)

Condensed Consolidating Statement of Comprehensive Income

For the Six Months Ended June 30, 2012

(In thousands)



	Gentiva Health Services, Inc.			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Consolidated Total
Net revenues	$	—		$	840,201		$	28,243		$	(5,101	)	$	863,343
Cost of services sold	—			442,767			17,932			(5,101		)	455,598
Gross profit	—			397,434			10,311			—			407,745
Selling, general and administrative expenses	—			(329,513		)	(8,122		)	—			(337,635		)
Gain on sale of businesses	—			5,447			—			—			5,447
Interest (expense) and other, net	(44,221		)	—			64			—			(44,157		)
Equity in earnings of subsidiaries	44,937			858			—			(45,795		)	—
Income before income taxes	716			74,226			2,253			(45,795		)	31,400
Income tax benefit (expense)	18,033			(29,289		)	(919		)	—			(12,175		)
Net income	18,749			44,937			1,334			(45,795		)	19,225
Noncontrolling interests	—			—			(476		)	—			(476		)
Net income attributable to Gentiva shareholders	$	18,749		$	44,937		$	858		$	(45,795	)	$	18,749
Comprehensive income	$	18,749		$	44,937		$	1,334		$	(45,795	)	$	19,225

Condensed Consolidating Statement of Cash Flows

For the Six Months Ended June 30, 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	$	(16,467	)	$	24,443		$	2,190		$	—	$	10,166
INVESTING ACTIVITIES:
Purchase of fixed assets	—			(7,357		)	(164		)	—		(7,521		)
Proceeds from sale of businesses	—			508			—			—		508
Net cash used in investing activities	—			(6,849		)	(164		)	—		(7,013		)
FINANCING ACTIVITIES:
Proceeds from issuance of common stock	1,852			—			—			—		1,852
Windfall tax benefits associated with equity-based compensation	82			—			—			—		82
Payment of contingent consideration accrued at acquisition date	—			(1,500		)	—			—		(1,500		)
Repayment of long-term debt	(25,000		)	—			—			—		(25,000		)
Other	733			(28		)	(1,222		)	—		(517		)
Net payments related to intercompany financing	16,066			(16,066		)	—			—		—
Net cash used in financing activities	(6,267		)	(17,594		)	(1,222		)	—		(25,083		)
Net change in cash and cash equivalents	(22,734		)	—			804			—		(21,930		)
Cash and cash equivalents at beginning of period	166,140			—			40,912			—		207,052
Cash and cash equivalents at end of period	$	143,406		$	—		$	41,716		$	—	$	185,122

Condensed Consolidating Statement of Cash Flows

For the Six Months Ended June 30, 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	$	(20,697	)	$	65,807		$	4,034		$	—	$	49,144
INVESTING ACTIVITIES:
Purchase of fixed assets	—			(6,911		)	(30		)	—		(6,941		)
Proceeds from sale of businesses	—			6,090			—			—		6,090
Net cash used in investing activities	—			(821		)	(30		)	—		(851		)
FINANCING ACTIVITIES:
Proceeds from issuance of common stock	1,640			—			—			—		1,640
Repayment of long-term debt	(50,000		)	—			—			—		(50,000		)
Debt issuance costs	(4,125		)	—			—			—		(4,125		)
Repurchase of common stock	(4,974		)	—			—			—		(4,974		)
Other	3,125			(28		)	(3,565		)	—		(468		)
Net payments related to intercompany financing	64,958			(64,958		)	—			—		—
Net cash provided by (used in) financing activities	10,624			(64,986		)	(3,565		)	—		(57,927		)
Net change in cash and cash equivalents	(10,073		)	—			439			—		(9,634		)
Cash and cash equivalents at beginning of period	124,101			—			40,811			—		164,912
Cash and cash equivalents at end of period	$	114,028		$	—		$	41,250		$	—	$	155,278