Significant Accounting Policies (Tables)

6 Months Ended

Jun. 30, 2022

Significant Accounting Policies

Summary of total cash balances

	Successor
	June 30, 2022		December 31, 2021
Unrestricted	$	63,145,379	$	140,477,586
Restricted		753,920		356,286
Total Cash Balances	$	63,899,299	$	140,833,872

	Predecessor
	June 30, 2021
Unrestricted	$	16,322,893
Restricted		223,872
Total Cash Balances	$	16,546,765

Summary of sources (by product type) from which the Company's revenues are derived

	Successor				Predecessor
					Three Months Ended
	Three Months Ended				June 30, 2021
Revenue Type	June 30, 2022		% of Total		(As Restated)		% of Total
Capitated Revenue	$	267,102,466	99.1	%	$	141,560,867	97.9	%
Other Patient Service Revenue:
Clinical Fees & Insurance Revenue		264,624	0.1	%		1,286,863	0.9	%
Shared Risk Revenue		55,154	0.0	%		202,011	0.1	%
Care Coordination / Management Fees		762,067	0.3	%		971,605	0.7	%
Incentive Fees		1,269,660	0.5	%		565,098	0.4	%
Total Other Patient Service Revenue		2,351,505	0.9	%		3,025,577	2.1	%
Total Revenue	$	269,453,971	100	%	$	144,586,444	100	%

	Successor				Predecessor
					Six Months Ended
	Six Months Ended				June 30, 2021
Revenue Type	June 30, 2022		% of Total		(As Restated)		% of Total
Capitated Revenue	$	536,787,281	98.9	%	$	290,525,057	98.2	%
Other Patient Service Revenue:
Clinical Fees & Insurance Revenue		2,146,877	0.4	%		2,108,627	0.7	%
Shared Risk Revenue		55,154	0.0	%		202,011	0.1	%
Care Coordination / Management Fees		2,683,173	0.5	%		1,848,400	0.6	%
Incentive Fees		1,325,820	0.2	%		1,200,291	0.4	%
Total Other Patient Service Revenue		6,211,024	1.1	%		5,359,329	1.8	%
Total Revenue	$	542,998,305	100	%	$	295,884,386	100	%

Summary of health plans from which the Company has a concentration of revenue that is 10.0%, or more

	Successor				Predecessor
					Three Months Ended
	Three Months Ended				June 30, 2021
Plan Name	June 30, 2022		% of Total		(As Restated)		% of Total
Health Plan C	$	54,392,897	20.2	%	$	18,412,847	12.7	%
Health Plan B		45,818,789	17.0	%		33,449,667	23.2	%
Health Plan A		48,047,307	17.8	%		39,119,191	27.1	%
Health Plan D		36,013,196	13.4	%		27,231,621	18.8	%
All Other		85,181,782	31.6	%		26,373,118	18.2	%
Total Revenue	$	269,453,971	100	%	$	144,586,444	100	%

	Successor				Predecessor
					Six Months Ended
	Six Months Ended				June 30, 2021
Plan Name	June 30, 2022		% of Total		(As Restated)		% of Total
Health Plan C	$	109,714,073	20.2	%	$	37,693,084	12.7	%
Health Plan B		93,838,172	17.3	%		67,034,039	22.7	%
Health Plan A		93,285,372	17.2	%		77,813,676	26.3	%
Health Plan D		72,876,157	13.4	%		54,925,880	18.6	%
All Other		173,284,531	31.9	%		58,417,707	19.7	%
Total Revenue	$	542,998,305	100	%	$	295,884,386	100	%

Summary of settlement receivables (health plan surpluses) and settlement payables (health plan deficits), by health plan, by year

	Health Plan Receivables
	Successor
	June 30, 2022		December 31, 2021
Health Plan A	$	4,296,896	$	4,695,712
Health Plan B		24,371,497		15,473,828
Health Plan C		32,543,742		1,380,752
Health Plan D		13,749,578		6,651,586
Health Plan E		517,654		2,439,046
Health Plan F		1,435,258		2,925,751
Health Plan G		19,890		239,375
Health Plan H		3,795,423		2,185,619
Health Plan I		1,504,353		1,134,750
Health Plan J		317,704		149,915
Health Plan K		666,312		2,705,147
Health Plan L		260,317		899,560
Health Plan M		3,310,581		1,747,116
Health Plan N		1,596,377		974,092
Health Plan O		2,696,375		666,291
Health Plan P		415,688		106,162
Health Plan Q		351,090		61,990
Health Plan R		4,426,655		3,578,682
Health Plan S		600,639		—
Health Plan T		2,198,285		2,175,324
Health Plan U		723,797		60,306
Health Plan W		8,299		—
Total Health Plan Receivables	$	99,806,410	$	50,251,004

	Health Plan Settlement Payables
	Successor
	June 30, 2022		December 31, 2021
Health Plan A	$	109,085	$	—
Health Plan B		11,700,274		11,700,274
Health Plan D		—		3,882,250
Health Plan F		5,144,469		6,085,425
Health Plan G		885,194		776,164
Health Plan I		(147,868)		(215,626)
Health Plan O		16,552		(39,151)
Health Plan U		226,209		226,209
Health Plan V		88,480		133,149
Total Health Plan Settlement Payables	$	18,022,395	$	22,548,694