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Non-GAAP Measures (Tables)
6 Months Ended
Jun. 30, 2014
Non-GAAP Measures  
Schedule of reconciliation of Adjusted Net Income to net income attributable to Magellan Health, Inc

The following table reconciles Adjusted Net Income to net income attributable to Magellan Health, Inc. (in thousands):

 
  Three Months
Ended June 30,
  Six Months Ended
June 30,
 
 
  2013   2014   2013   2014  

Adjusted Net Income

  $ 31,480   $ 11,030   $ 59,538   $ 38,336  

Adjusted for acquisitions starting in 2013

                         

Amortization of acquired intangibles

        (3,426 )       (5,059 )

Stock compensation relating to acquisitions

        (6,373 )       (7,311 )

Tax impact

        3,755         4,740  
                   

Net income attributable to Magellan Health, Inc. 

  $ 31,480   $ 4,986   $ 59,538   $ 30,706  
                   
                   

       

Schedule of reconciliation of Adjusted EPS to net income per common share attributable to Magellan Health, Inc.-diluted

The following table reconciles Adjusted EPS to net income per common share attributable to Magellan Health, Inc.—diluted:

 
  Three Months
Ended
June 30,
  Six Months Ended
June 30,
 
 
  2013   2014   2013   2014  

Adjusted EPS

  $ 1.15   $ 0.39   $ 2.17   $ 1.37  

Adjusted for acquisitions starting in 2013

                         

Amortization of acquired intangibles

        (0.12 )       (0.18 )

Stock compensation relating to acquisitions

        (0.23 )       (0.26 )

Tax impact

        0.14         0.17  
                   

Net income per common share attributable to Magellan Health, Inc.—Diluted

  $ 1.15   $ 0.18   $ 2.17   $ 1.10