$PHLT
Performant Healthcare Inc Stock $phlt

$phlt Overview Financials Valuation SEC Filings Company Website

2024 Q4 Form 10-Q Financial Statement

#000155069524000098 Filed on November 07, 2024

Income Statement

Concept	2024 Q4	2024 Q3
Revenue		$31.52M
YoY Change		5.2%
Cost Of Revenue
YoY Change
Gross Profit
YoY Change
Gross Profit Margin
Selling, General & Admin		$25.69M
YoY Change		12.08%
% of Gross Profit
Research & Development
YoY Change
% of Gross Profit
Depreciation & Amortization		$1.900M
YoY Change		46.15%
% of Gross Profit
Operating Expenses		$33.67M
YoY Change		9.98%
Operating Profit		-$2.149M
YoY Change		230.62%
Interest Expense		-$220.0K
YoY Change		-152.01%
% of Operating Profit
Other Income/Expense, Net		$0.00
YoY Change
Pretax Income		-$2.369M
YoY Change		140.02%
Income Tax		$15.00K
% Of Pretax Income
Net Earnings		-$2.384M
YoY Change		311.03%
Net Earnings / Revenue		-7.56%
Basic Earnings Per Share		-$0.03
Diluted Earnings Per Share		-$0.03
COMMON SHARES
Basic Shares Outstanding	78.29M shares	77.19M shares
Diluted Shares Outstanding		77.75M shares

Balance Sheet

Concept	2024 Q4	2024 Q3
SHORT-TERM ASSETS
Cash & Short-Term Investments		$7.775M
YoY Change		-55.06%
Cash & Equivalents		$7.775M
Short-Term Investments
Other Short-Term Assets		$2.944M
YoY Change		-8.0%
Inventory
Prepaid Expenses
Receivables		$17.96M
Other Receivables		$119.0K
Total Short-Term Assets		$38.33M
YoY Change		-8.71%
LONG-TERM ASSETS
Property, Plant & Equipment		$14.03M
YoY Change		43.34%
Goodwill		$47.40M
YoY Change		0.0%
Intangibles
YoY Change
Long-Term Investments
YoY Change
Other Assets		$787.0K
YoY Change		-13.89%
Total Long-Term Assets		$63.51M
YoY Change		8.16%
TOTAL ASSETS
Total Short-Term Assets		$38.33M
Total Long-Term Assets		$63.51M
Total Assets		$101.8M
YoY Change		1.13%
SHORT-TERM LIABILITIES
YoY Change
Accounts Payable		$719.0K
YoY Change		-17.55%
Accrued Expenses		$2.300M
YoY Change		35.29%
Deferred Revenue		$1.900M
YoY Change		280.0%
Short-Term Debt		$0.00
YoY Change
Long-Term Debt Due
YoY Change
Total Short-Term Liabilities		$14.37M
YoY Change		19.01%
LONG-TERM LIABILITIES
Long-Term Debt		$8.000M
YoY Change		-11.87%
Other Long-Term Liabilities		$672.0K
YoY Change		-25.58%
Total Long-Term Liabilities		$672.0K
YoY Change		-93.27%
TOTAL LIABILITIES
Total Short-Term Liabilities		$14.37M
Total Long-Term Liabilities		$672.0K
Total Liabilities		$26.61M
YoY Change		18.88%
SHAREHOLDERS EQUITY
Retained Earnings		-$74.70M
YoY Change		12.23%
Common Stock		$149.9M
YoY Change		3.48%
Preferred Stock
YoY Change
Treasury Stock (at cost)
YoY Change
Treasury Stock Shares
Shareholders Equity		$75.24M
YoY Change
Total Liabilities & Shareholders Equity		$101.8M
YoY Change		1.13%

Cashflow Statement

Concept	2024 Q4	2024 Q3
OPERATING ACTIVITIES
Net Income		-$2.384M
YoY Change		311.03%
Depreciation, Depletion And Amortization		$1.900M
YoY Change		46.15%
Cash From Operating Activities		-$1.311M
YoY Change		-137.67%
INVESTING ACTIVITIES
Capital Expenditures		$1.234M
YoY Change		99.03%
Acquisitions
YoY Change
Other Investing Activities		$0.00
YoY Change
Cash From Investing Activities		-$1.234M
YoY Change		102.3%
FINANCING ACTIVITIES
Cash Dividend Paid
YoY Change
Common Stock Issuance & Retirement, Net
YoY Change
Debt Paid & Issued, Net
YoY Change
Cash From Financing Activities		-104.0K
YoY Change		-80.74%
NET CHANGE
Cash From Operating Activities		-1.311M
Cash From Investing Activities		-1.234M
Cash From Financing Activities		-104.0K
Net Change In Cash		-2.649M
YoY Change		-213.69%
FREE CASH FLOW
Cash From Operating Activities		-$1.311M
Capital Expenditures		$1.234M
Free Cash Flow		-$2.545M
YoY Change		-188.99%

Facts In Submission

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CY2022Q4	us-gaap	Stockholders Equity Including Portion Attributable To Noncontrolling Interest StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest	84485000	usd
	us-gaap	Stock Issued During Period Value Share Based Compensation StockIssuedDuringPeriodValueShareBasedCompensation	-194000	usd
	us-gaap	Adjustments To Additional Paid In Capital Share Based Compensation Stock Options Requisite Service Period Recognition AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition	4122000	usd
	us-gaap	Net Income Loss NetIncomeLoss	-8774000	usd
CY2024Q3	us-gaap	Stockholders Equity Including Portion Attributable To Noncontrolling Interest StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest	75238000	usd
CY2023Q3	us-gaap	Stockholders Equity Including Portion Attributable To Noncontrolling Interest StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest	78331000	usd
	us-gaap	Net Income Loss NetIncomeLoss	-9397000	usd
	us-gaap	Net Income Loss NetIncomeLoss	-8774000	usd
	us-gaap	Gain Loss On Sales Of Assets And Asset Impairment Charges GainLossOnSalesOfAssetsAndAssetImpairmentCharges	-63000	usd
	us-gaap	Gain Loss On Sales Of Assets And Asset Impairment Charges GainLossOnSalesOfAssetsAndAssetImpairmentCharges	-258000	usd
	us-gaap	Depreciation Depletion And Amortization DepreciationDepletionAndAmortization	5244000	usd
	us-gaap	Depreciation Depletion And Amortization DepreciationDepletionAndAmortization	3805000	usd
	pfmt	Right Of Use Asset Amortization RightOfUseAssetAmortization	312000	usd
	pfmt	Right Of Use Asset Amortization RightOfUseAssetAmortization	1411000	usd
	us-gaap	Share Based Compensation ShareBasedCompensation	4122000	usd
	us-gaap	Share Based Compensation ShareBasedCompensation	2815000	usd
	pfmt	Interest Expense Debt Issuance Costs And Amortization InterestExpenseDebtIssuanceCostsAndAmortization	173000	usd
	pfmt	Interest Expense Debt Issuance Costs And Amortization InterestExpenseDebtIssuanceCostsAndAmortization	256000	usd
	pfmt	Gain Loss On Sale Of Recovery Contracts GainLossOnSaleOfRecoveryContracts	0	usd
	pfmt	Gain Loss On Sale Of Recovery Contracts GainLossOnSaleOfRecoveryContracts	3000	usd
	us-gaap	Increase Decrease In Accounts Receivable IncreaseDecreaseInAccountsReceivable	371000	usd
	us-gaap	Increase Decrease In Accounts Receivable IncreaseDecreaseInAccountsReceivable	-1665000	usd
	us-gaap	Increase Decrease In Contract With Customer Asset IncreaseDecreaseInContractWithCustomerAsset	-1341000	usd
	us-gaap	Increase Decrease In Contract With Customer Asset IncreaseDecreaseInContractWithCustomerAsset	-4610000	usd
	us-gaap	Increase Decrease In Prepaid Deferred Expense And Other Assets IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets	-707000	usd
	us-gaap	Increase Decrease In Prepaid Deferred Expense And Other Assets IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets	-561000	usd
	us-gaap	Increase Decrease In Income Taxes Receivable IncreaseDecreaseInIncomeTaxesReceivable	-216000	usd
	us-gaap	Increase Decrease In Income Taxes Receivable IncreaseDecreaseInIncomeTaxesReceivable	-2607000	usd
	us-gaap	Increase Decrease In Other Noncurrent Assets IncreaseDecreaseInOtherNoncurrentAssets	-190000	usd
	us-gaap	Increase Decrease In Other Noncurrent Assets IncreaseDecreaseInOtherNoncurrentAssets	-86000	usd
	us-gaap	Increase Decrease In Employee Related Liabilities IncreaseDecreaseInEmployeeRelatedLiabilities	-336000	usd
	us-gaap	Increase Decrease In Employee Related Liabilities IncreaseDecreaseInEmployeeRelatedLiabilities	-1295000	usd
	us-gaap	Increase Decrease In Accounts Payable IncreaseDecreaseInAccountsPayable	-8000	usd
	us-gaap	Increase Decrease In Accounts Payable IncreaseDecreaseInAccountsPayable	-390000	usd
	us-gaap	Increase Decrease In Other Current Liabilities IncreaseDecreaseInOtherCurrentLiabilities	1423000	usd
	us-gaap	Increase Decrease In Other Current Liabilities IncreaseDecreaseInOtherCurrentLiabilities	-43000	usd
	pfmt	Increase Decrease In Estimated Liability For Appeals And Disputes IncreaseDecreaseInEstimatedLiabilityForAppealsAndDisputes	-1000	usd
	pfmt	Increase Decrease In Estimated Liability For Appeals And Disputes IncreaseDecreaseInEstimatedLiabilityForAppealsAndDisputes	-200000	usd
	us-gaap	Increase Decrease In Operating Lease Liability IncreaseDecreaseInOperatingLeaseLiability	-308000	usd
	us-gaap	Increase Decrease In Operating Lease Liability IncreaseDecreaseInOperatingLeaseLiability	-1645000	usd
	us-gaap	Increase Decrease In Other Noncurrent Liabilities IncreaseDecreaseInOtherNoncurrentLiabilities	25000	usd
	us-gaap	Increase Decrease In Other Noncurrent Liabilities IncreaseDecreaseInOtherNoncurrentLiabilities	23000	usd
	us-gaap	Net Cash Provided By Used In Operating Activities NetCashProvidedByUsedInOperatingActivities	3395000	usd
	us-gaap	Net Cash Provided By Used In Operating Activities NetCashProvidedByUsedInOperatingActivities	5747000	usd
	us-gaap	Payments To Acquire Property Plant And Equipment PaymentsToAcquirePropertyPlantAndEquipment	5744000	usd
	us-gaap	Payments To Acquire Property Plant And Equipment PaymentsToAcquirePropertyPlantAndEquipment	2956000	usd
	pfmt	Proceeds From Sale Of Recovery Contracts ProceedsFromSaleOfRecoveryContracts	0	usd
	pfmt	Proceeds From Sale Of Recovery Contracts ProceedsFromSaleOfRecoveryContracts	3000	usd
	us-gaap	Net Cash Provided By Used In Investing Activities NetCashProvidedByUsedInInvestingActivities	-5744000	usd
	us-gaap	Net Cash Provided By Used In Investing Activities NetCashProvidedByUsedInInvestingActivities	-2953000	usd
	pfmt	Repayments Of Long Term Notes Payable RepaymentsOfLongTermNotesPayable	0	usd
	pfmt	Repayments Of Long Term Notes Payable RepaymentsOfLongTermNotesPayable	8250000	usd
	us-gaap	Payments Of Debt Issuance Costs PaymentsOfDebtIssuanceCosts	15000	usd
	us-gaap	Payments Of Debt Issuance Costs PaymentsOfDebtIssuanceCosts	424000	usd
	us-gaap	Payments Related To Tax Withholding For Share Based Compensation PaymentsRelatedToTaxWithholdingForShareBasedCompensation	194000	usd
	us-gaap	Payments Related To Tax Withholding For Share Based Compensation PaymentsRelatedToTaxWithholdingForShareBasedCompensation	196000	usd
	us-gaap	Proceeds From Notes Payable ProceedsFromNotesPayable	3000000	usd
	us-gaap	Proceeds From Notes Payable ProceedsFromNotesPayable	0	usd
	us-gaap	Net Cash Provided By Used In Financing Activities NetCashProvidedByUsedInFinancingActivities	2791000	usd
	us-gaap	Net Cash Provided By Used In Financing Activities NetCashProvidedByUsedInFinancingActivities	-8870000	usd
	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Period Increase Decrease Including Exchange Rate Effect CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect	442000	usd
	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Period Increase Decrease Including Exchange Rate Effect CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect	-6076000	usd
CY2024Q3	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	7775000	usd
CY2023Q3	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	17389000	usd
CY2024Q3	us-gaap	Cash And Cash Equivalents At Carrying Value CashAndCashEquivalentsAtCarryingValue	7775000	usd
CY2023Q3	us-gaap	Cash And Cash Equivalents At Carrying Value CashAndCashEquivalentsAtCarryingValue	17308000	usd
CY2024Q3	us-gaap	Restricted Cash And Cash Equivalents At Carrying Value RestrictedCashAndCashEquivalentsAtCarryingValue	0	usd
CY2023Q3	us-gaap	Restricted Cash And Cash Equivalents At Carrying Value RestrictedCashAndCashEquivalentsAtCarryingValue	81000	usd
CY2024Q3	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	7775000	usd
CY2023Q3	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	17389000	usd
	pfmt	Noncash Or Part Noncash Deferred Asset Acquisition Payments NoncashOrPartNoncashDeferredAssetAcquisitionPayments	3860000	usd
	pfmt	Noncash Or Part Noncash Deferred Asset Acquisition Payments NoncashOrPartNoncashDeferredAssetAcquisitionPayments	0	usd
	us-gaap	Income Taxes Paid Net IncomeTaxesPaidNet	-112000	usd
	us-gaap	Income Taxes Paid Net IncomeTaxesPaidNet	-2904000	usd
	us-gaap	Interest Paid Net InterestPaidNet	438000	usd
	us-gaap	Interest Paid Net InterestPaidNet	1084000	usd
	us-gaap	Number Of Reportable Segments NumberOfReportableSegments	1	segment
	us-gaap	Revenue Recognition Interest RevenueRecognitionInterest	Revenues, Accounts Receivable, Contract Assets, Contract Liabilities, Estimated Liability for Appeals and Disputes <div style="margin-bottom:9pt;margin-top:12pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The Company generally derives its revenues primarily from providing audit, recovery, and analytics services. Revenues are recognized upon completion of these services for its customers, in an amount that reflects the consideration the Company expects to be entitled to in exchange for those services. </span></div><div style="margin-bottom:9pt;margin-top:12pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The Company determines revenue recognition through the following steps:</span></div><div style="margin-bottom:9pt;margin-top:12pt;padding-left:36pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Identification of the contract with a customer.</span></div><div style="margin-bottom:9pt;margin-top:12pt;padding-left:36pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Identification of the performance obligations in the contract.</span></div><div style="margin-bottom:9pt;margin-top:12pt;padding-left:36pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Determination of the transaction price.</span></div><div style="margin-bottom:9pt;margin-top:12pt;padding-left:36pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Allocation of the transaction price to the performance obligations in the contract.</span></div><div style="margin-bottom:9pt;margin-top:12pt;padding-left:36pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Recognition of revenue when, or as, the performance obligations are satisfied.</span></div><div style="margin-bottom:9pt;margin-top:12pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The Company accounts for a contract when it has approval and commitment from both parties, the rights of the parties are identified, payment terms are identified, the contract has commercial substance and collectability of consideration is probable.</span></div><div style="margin-bottom:9pt;margin-top:12pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The Company’s contracts generally contain a single performance obligation, delivered over time as a series of services that are substantially the same and have the same pattern of transfer to the client, as the promise to transfer the individual services is not separately identifiable from other promises in the contracts and, therefore, not distinct. Certain of the Company’s contracts contain more than one performance obligation and are delivered as of a point in time.</span></div><div style="margin-bottom:9pt;margin-top:12pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The Company’s contracts are composed primarily of variable consideration. Fees earned under the Company’s contracts consist primarily of contingency fees based on a specified percentage of the amount the Company enables its clients to recover. The contingency fee percentage for a particular recovery depends on the type of recovery or claim facilitated.</span></div><div style="margin-bottom:9pt;margin-top:12pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The Company may apply the as-invoiced practical expedient where its right to consideration corresponds directly to its right to invoice its clients, or the variable consideration allocation exception where the variable consideration is attributable to one or more, but not all, of the services promised in a series of distinct services that form part of a single performance obligation. As such the Company has elected the optional exemptions related to the as-invoiced practical expedient and the variable consideration allocation exception whereby the disclosure of the amount of transaction price allocated to the remaining performance obligations is not required. </span></div><div style="margin-bottom:9pt;margin-top:12pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The Company has applied the as-invoiced practical expedient or the variable consideration allocation exception to contracts with performance obligations that have an average remaining duration of less than one year.</span></div><div style="margin-bottom:9pt;margin-top:12pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The Company estimates variable consideration only if it can reasonably measure the progress toward complete satisfaction of the performance obligation using an output method based on reliable information, and recognizes such revenue over the performance period only if it is probable that a significant reversal in the amount of cumulative revenue recognized will not occur. Any change made to the measure of progress toward complete satisfaction of our performance obligation is recorded as a change in estimate. The Company exercises judgment to estimate the amount of constraint on variable consideration based on the facts and circumstances of the relevant contract operations and the availability and reliability of data. The Company reviews the constraint on variable consideration quarterly. While the Company believes the estimates made are reasonable and appropriate, different assumptions and estimates could materially impact the amount of variable consideration recognized.</span></div><div style="margin-bottom:9pt;margin-top:12pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">For healthcare claims audit contracts, the Company may recognize revenue upon delivering its findings to its clients, when sufficient reliable information is available for estimating the variable consideration earned based on an output metric that reasonably measures the Company's satisfaction of its performance obligations.</span></div><div style="margin-bottom:9pt;margin-top:12pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">For eligibility-based or COB contracts, the Company may recognize revenue upon delivering its findings to its clients' counterparties (e.g., insurance companies or other responsible parties that appear to have primary responsibility to pay the claims).</span></div><div style="margin-bottom:9pt;margin-top:12pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">For contracts that contain a refund right, the Company estimates its refund liability for each claim, as needed, and recognizes revenue net of such estimate. </span></div><div style="margin-bottom:9pt;margin-top:12pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Under certain contracts, consideration can include periodic performance-based bonuses which can be awarded based on the Company’s performance under the specific contract. These performance-based bonuses are considered variable and may be constrained by the Company until there is not a risk of a significant reversal.</span></div><div style="margin-bottom:9pt;margin-top:12pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">For customer care / outsourced services clients, the Company recognizes revenues based on the volume of processed transactions or the quantity of labor hours provided.</span></div><div style="margin-bottom:9pt;margin-top:12pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Trade accounts receivable are recorded at the invoiced amount and do not bear interest. The Company determines the allowance for credit losses by specific identification. Account balances are charged off against the allowance after all means of collection have been exhausted and the potential for recovery is considered remote. The allowance for credit losses was $0 as of September 30, 2024 and December 31, 2023. </span></div><div style="margin-bottom:9pt;margin-top:12pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Contract assets were $9.5 million and $10.9 million as of September 30, 2024 and December 31, 2023, respectively. Contract assets relate to the Company’s rights to consideration for services completed but not invoiced at the reporting date, and receipt of payment is conditional upon factors other than the passage of time. </span></div><div style="margin-bottom:9pt;margin-top:12pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Contract assets primarily consist of commissions that the Company estimates it has earned from claims audit findings submitted to healthcare clients. Contract assets are recorded to accounts receivable when the Company's right to payment becomes unconditional, which is generally when healthcare providers have paid our clients. There was no impairment loss related to contract assets for the three and nine months ended September 30, 2024 and 2023, respectively.</span></div><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:112%">The Company had contract liabilities of $1.9 million and $0.5 million as of September 30, 2024 and December 31, 2023, respectively. Contract liabilities primarily consist of commissions invoiced that exceed revenues the Company estimated it had earned under variable consideration.</span></div>Healthcare providers of the Company's clients have the right to appeal claims audit findings and may pursue additional appeals if the initial appeal is found in favor of healthcare clients. For coordination-of-benefits services, insurance companies or other responsible parties may dispute the Company’s findings regarding our clients not being the primary payer of healthcare claims. Total estimated liability for appeals and disputes was $0.6 million as of September 30, 2024 and December 31, 2023. This represents the Company’s best estimate of the amount probable of being refunded to the Company’s healthcare clients.
CY2024Q3	us-gaap	Revenue From Contract With Customer Excluding Assessed Tax RevenueFromContractWithCustomerExcludingAssessedTax	31519000	usd
	us-gaap	Revenue From Contract With Customer Excluding Assessed Tax RevenueFromContractWithCustomerExcludingAssessedTax	88215000	usd
	us-gaap	Revenue From Contract With Customer Excluding Assessed Tax RevenueFromContractWithCustomerExcludingAssessedTax	81176000	usd
CY2023Q4	us-gaap	Allowance For Doubtful Accounts Receivable Current AllowanceForDoubtfulAccountsReceivableCurrent	0	usd
CY2024Q3	us-gaap	Allowance For Doubtful Accounts Receivable Current AllowanceForDoubtfulAccountsReceivableCurrent	0	usd
CY2024Q3	us-gaap	Contract With Customer Asset Net Current ContractWithCustomerAssetNetCurrent	9500000	usd
CY2023Q4	us-gaap	Contract With Customer Asset Net Current ContractWithCustomerAssetNetCurrent	10900000	usd
CY2024Q3	us-gaap	Contract With Customer Liability Current ContractWithCustomerLiabilityCurrent	1900000	usd
CY2023Q4	us-gaap	Contract With Customer Liability Current ContractWithCustomerLiabilityCurrent	500000	usd
CY2023Q4	us-gaap	Litigation Reserve Current LitigationReserveCurrent	600000	usd
CY2024Q3	us-gaap	Litigation Reserve Current LitigationReserveCurrent	600000	usd
CY2024Q3	us-gaap	Prepaid Expense And Other Assets Current PrepaidExpenseAndOtherAssetsCurrent	2900000	usd
CY2024Q3	pfmt	Prepaid Expense And Other Assets Prepaid Software Licenses And Maintenance Agreements PrepaidExpenseAndOtherAssetsPrepaidSoftwareLicensesAndMaintenanceAgreements	2200000	usd
CY2024Q3	us-gaap	Other Prepaid Expense Current OtherPrepaidExpenseCurrent	700000	usd
CY2023Q4	us-gaap	Prepaid Expense And Other Assets Current PrepaidExpenseAndOtherAssetsCurrent	3700000	usd
CY2023Q4	pfmt	Prepaid Expense And Other Assets Prepaid Software Licenses And Maintenance Agreements PrepaidExpenseAndOtherAssetsPrepaidSoftwareLicensesAndMaintenanceAgreements	1800000	usd
CY2023Q4	us-gaap	Prepaid Insurance PrepaidInsurance	1300000	usd
CY2023Q4	us-gaap	Other Prepaid Expense Current OtherPrepaidExpenseCurrent	600000	usd
CY2024Q3	us-gaap	Goodwill Goodwill	47400000	usd
CY2024Q3	us-gaap	Goodwill Impaired Accumulated Impairment Loss GoodwillImpairedAccumulatedImpairmentLoss	34200000	usd
	us-gaap	Number Of Reporting Units NumberOfReportingUnits	1	reporting_unit
CY2024Q3	us-gaap	Impairment Of Long Lived Assets Held For Use ImpairmentOfLongLivedAssetsHeldForUse	0	usd
CY2024Q3	us-gaap	Other Liabilities Current OtherLiabilitiesCurrent	2400000	usd
CY2024Q3	us-gaap	Accrued Liabilities Current AccruedLiabilitiesCurrent	2300000	usd
CY2023Q4	us-gaap	Other Liabilities Current OtherLiabilitiesCurrent	2400000	usd
CY2023Q4	us-gaap	Accrued Liabilities Current AccruedLiabilitiesCurrent	2100000	usd
CY2024Q3	us-gaap	Property Plant And Equipment Gross PropertyPlantAndEquipmentGross	83001000	usd
CY2023Q4	us-gaap	Property Plant And Equipment Gross PropertyPlantAndEquipmentGross	74328000	usd
CY2024Q3	us-gaap	Accumulated Depreciation Depletion And Amortization Property Plant And Equipment AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment	68968000	usd
CY2024Q3	us-gaap	Property Plant And Equipment Net PropertyPlantAndEquipmentNet	14033000	usd
CY2024Q3	pfmt	Purchase Agreement Payment Period Term PurchaseAgreementPaymentPeriodTerm	P3Y
CY2024Q3	pfmt	Deferred Asset Acquisition Payments DeferredAssetAcquisitionPayments	3900000	usd
CY2024Q3	us-gaap	Depreciation Depletion And Amortization DepreciationDepletionAndAmortization	1900000	usd
	us-gaap	Depreciation Depletion And Amortization DepreciationDepletionAndAmortization	5200000	usd
	us-gaap	Depreciation Depletion And Amortization DepreciationDepletionAndAmortization	3800000	usd
CY2024Q3	us-gaap	Operating Lease Cost OperatingLeaseCost	100000	usd
CY2023Q3	us-gaap	Operating Lease Cost OperatingLeaseCost	200000	usd
	us-gaap	Operating Lease Cost OperatingLeaseCost	300000	usd
	us-gaap	Operating Lease Cost OperatingLeaseCost	700000	usd
	us-gaap	Operating Lease Payments OperatingLeasePayments	400000	usd
CY2024Q3	us-gaap	Operating Lease Weighted Average Remaining Lease Term1 OperatingLeaseWeightedAverageRemainingLeaseTerm1	P2Y8M12D
CY2024Q3	us-gaap	Operating Lease Weighted Average Discount Rate Percent OperatingLeaseWeightedAverageDiscountRatePercent	0.00070
CY2024Q3	us-gaap	Lessee Operating Lease Liability Payments Remainder Of Fiscal Year LesseeOperatingLeaseLiabilityPaymentsRemainderOfFiscalYear	144000000	usd
CY2024Q3	us-gaap	Lessee Operating Lease Liability Payments Due Next Twelve Months LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths	383000000	usd
CY2024Q3	us-gaap	Lessee Operating Lease Liability Payments Due Year Two LesseeOperatingLeaseLiabilityPaymentsDueYearTwo	195000000	usd
CY2024Q3	us-gaap	Lessee Operating Lease Liability Payments Due Year Three LesseeOperatingLeaseLiabilityPaymentsDueYearThree	125000000	usd
CY2024Q3	us-gaap	Lessee Operating Lease Liability Payments Due Year Four LesseeOperatingLeaseLiabilityPaymentsDueYearFour	106000000	usd
CY2024Q3	us-gaap	Lessee Operating Lease Liability Payments Due LesseeOperatingLeaseLiabilityPaymentsDue	953000000	usd
CY2024Q3	us-gaap	Lessee Operating Lease Liability Undiscounted Excess Amount LesseeOperatingLeaseLiabilityUndiscountedExcessAmount	88000000	usd
CY2024Q3	us-gaap	Operating Lease Liability OperatingLeaseLiability	865000000	usd
CY2024Q3	us-gaap	Allocated Share Based Compensation Expense AllocatedShareBasedCompensationExpense	1900000	usd
	us-gaap	Effective Income Tax Rate Continuing Operations EffectiveIncomeTaxRateContinuingOperations	-0.01
	us-gaap	Effective Income Tax Rate Continuing Operations EffectiveIncomeTaxRateContinuingOperations	0.04
CY2024Q3	us-gaap	Weighted Average Number Of Shares Outstanding Basic WeightedAverageNumberOfSharesOutstandingBasic	77748000	shares
CY2024Q3	us-gaap	Incremental Common Shares Attributable To Share Based Payment Arrangements IncrementalCommonSharesAttributableToShareBasedPaymentArrangements	0	shares
CY2024Q3	us-gaap	Weighted Average Number Of Diluted Shares Outstanding WeightedAverageNumberOfDilutedSharesOutstanding	77748000	shares
	us-gaap	Antidilutive Securities Excluded From Computation Of Earnings Per Share Amount AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount	6133000	shares
CY2024Q3	ecd	Non Rule10b51 Arr Adopted Flag NonRule10b51ArrAdoptedFlag	false
CY2024Q3	ecd	Rule10b51 Arr Trmntd Flag Rule10b51ArrTrmntdFlag	false
CY2024Q3	ecd	Non Rule10b51 Arr Trmntd Flag NonRule10b51ArrTrmntdFlag	false

Files In Submission

Name	View Source	Status
0001550695-24-000098-index-headers.html	Edgar Link	pending
0001550695-24-000098-index.html	Edgar Link	pending
0001550695-24-000098.txt	Edgar Link	pending
0001550695-24-000098-xbrl.zip	Edgar Link	pending
ex093024311cert.htm	Edgar Link	pending
ex093024312cert.htm	Edgar Link	pending
ex093024321cert.htm	Edgar Link	pending
ex093024322cert.htm	Edgar Link	pending
FilingSummary.xml	Edgar Link	unprocessable
Financial_Report.xlsx	Edgar Link	pending
MetaLinks.json	Edgar Link	pending
pfmt-20240930.htm	Edgar Link	pending
pfmt-20240930.xsd	Edgar Link	pending
R1.htm	Edgar Link	pending
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$PHLT
Performant Healthcare Inc Stock $phlt

2024 Q4 Form 10-Q Financial Statement

#000155069524000098 Filed on November 07, 2024

Income Statement

Balance Sheet

Cashflow Statement

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$PHLT Performant Healthcare Inc Stock $phlt

2024 Q4 Form 10-Q Financial Statement

#000155069524000098 Filed on November 07, 2024

Income Statement

Balance Sheet

Cashflow Statement

Facts In Submission

Files In Submission

$PHLT
Performant Healthcare Inc Stock $phlt