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CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)
$ in Thousands
9 Months Ended
Sep. 30, 2022
Sep. 30, 2021
Cash flows from operating activities:    
Net Income (Loss) Attributable to Parent $ (13,410) $ 7,494
Adjustments to reconcile (loss) income to net cash provided by (used in) operations:    
Depreciation and amortization 14,018 11,690
Amortization of operating lease assets 1,268 1,146
Amortization of debt financing costs and discount 531 117
Net amortization of premiums and accretion of discounts on available-for-sale securities 279 123
Provision for doubtful accounts 304 1
Provision for deferred income taxes 163 559
Gain on extinguishment of debt (180) (8,312)
Net realized gains on sales of available-for-sale securities (808) (390)
Share-based compensation 2,341 2,124
Loss (gain) on disposals of long-term assets 1 (32)
Change in fair value of contingent purchase consideration (1,350) (191)
Finite-Lived Intangible Assets, Purchase Accounting Adjustments 23 0
Changes in operating assets and liabilities:    
Accounts receivable (1,816) (536)
Inventory (85) 85
Prepaid expenses and other assets 2,855 (10,916)
Increase (Decrease) in Other Operating Assets (3,489) (1,368)
Accounts payable 738 11
Accrued expenses and other long-term obligations 2,637 111
Operating lease liabilities 2,298 116
Deferred revenue 639 (2,976)
Net Cash Provided by (Used in) Operating Activities, Total 6,957 (1,144)
Cash flows from investing activities:    
Acquisition of intangible asset (2,289) (25,526)
Purchases of property and equipment (2,188) (100)
Software capitalization costs (3,219) (3,152)
Payments to Acquire Debt Securities, Available-for-sale (33,454) (695)
Proceeds from sales and maturities of available-for-sale securities 7,159 8,431
Net Cash Provided by (Used in) Investing Activities, Total (33,991) (21,042)
Cash flows from financing activities:    
Proceeds from Notes Payable 0 29,425
Payments of notes payable (1,688) (15,073)
Payment for Contingent Consideration Liability, Financing Activities 9 1,784
Payments of Financing Costs 0 (878)
Net proceeds from issuance of common stock 192 526
Net change in client fund obligations (32,527) (146,206)
Net Cash Provided by (Used in) Financing Activities, Total (34,032) (133,990)
Net decrease in cash, cash equivalents, restricted cash, and restricted cash equivalents (61,066) (156,176)
Cash, cash equivalents, restricted cash and restricted cash equivalents, beginning of period 198,641 324,985
Cash, cash equivalents, restricted cash and restricted cash equivalents, end of period 137,575 168,809
Cash, cash equivalents, and restricted cash 10,885 11,506
Restricted Cash and Cash Equivalents 126,690 157,303
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents, Total 137,575 168,809
Supplemental Cash Flow Information [Abstract]    
Interest Paid, Excluding Capitalized Interest, Operating Activities 2,247 722
Proceeds from Income Tax Refunds 246  
Income Taxes Paid   332
Payments to Acquire Businesses, Net of Cash Acquired 0  
Other Significant Noncash Transaction, Value of Consideration Given 0 3,038
Subordinated notes payable –acquisitions 411 4,386
Stock Issued $ 0 $ 6,428