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PHP Holdings, LLC & Rhode Island Market Condensed Combined and Consolidated Financial Statements (Unaudited) As of

Key Takeaway: PHP Holdings, LLC and Rhode Island Market released their unaudited combined and consolidated financial statements, showing a net loss of $38,690 for the nine months ended June 30, 2025. The accumulated deficit rose significantly, reaching $1,439,250. Additionally, the total liabilities have increased to $1,569,938, which signals financial challenges for the company. The statements also detail changes in current assets and liabilities, operating revenues, and costs of revenues, providing a snapshot of their financial health.

Market Sentiment Analysis

CONCERNS & RISKS

  • The company reported a significant net loss of $38,690 for the nine months ended June 30, 2025.
  • Accumulated deficit has increased to $1,439,250, up from $1,400,560 in the previous year.
  • Total liabilities rose to $1,569,938, indicating increasing financial strain.

Full Press Release Details

Holdings, LLC & Rhode Island Market
Page
Condensed Combined and Consolidated Financial Statements (Unaudited)
Condensed Combined and Consolidated Balance Sheets 2 - 3
Condensed Combined and Consolidated Statements of Operations 4
Condensed Combined and Consolidated Statements of Members' Deficit and Mezzanine Equity 5
Condensed Combined and Consolidated Statements of Cash Flows 6 - 7
Notes to Condensed Combined and Consolidated Financial Statements 8 - 37
Holdings, LLC & Rhode Island Market
Combined and Consolidated Balance Sheets
June 30, 2025 September 30, 2024
Assets
Current assets:
Cash and cash equivalents $ 147,729 $ 151,255
Hospital fee program receivable 19,923 18,385
Patient accounts receivable, net of allowance for credit losses of $59,513 and $39,468 13,671 16,043
Due from government payers 271 228
Risk pool and other receivables, net 40,830 39,934
Prepaid expenses and other current assets 10,455 9,244
Note receivable 1,458 1,375
Total current assets 234,337 236,464
Property, improvements and equipment, net 21,140 22,720
Operating lease right-of use assets 3,444 5,577
Deferred income taxes, net 41,754 -
Deposits and other assets 4,595 374
Goodwill 29,666 29,587
Restricted cash 1,300 1,385
Note receivable, net of current portion 278 500
Total assets* $ 336,514 $ 296,607
Liabilities and members' equity
Current liabilities:
Accrued medical claims and other healthcare costs payable $ 131,864 $ 131,182
Accounts payable and other accrued liabilities 87,954 106,666
Accrued salaries, wages and benefits 25,287 24,960
Hospital fee program liability 9,524 7,330
Due to government payers 2,983 5,073
Income taxes payable 31,193 18,468
Current portion of long-term debt 489,039 47,579
Current portion of finance lease liabilities 712 702
Current portion of operating lease liabilities 2,247 2,461
Other current liabilities 254 194
Total current liabilities 781,057 344,615
Long-term debt, net of current portion 777,848 1,129,595
Finance lease liabilities, net of current portion 1,269 1,723
Operating lease liabilities, net of current portion 1,728 3,933
Malpractice reserves 2,371 2,269
Other long-term liabilities 5,665 6,764
Total liabilities* 1,569,938 1,488,899
Holdings, LLC & Rhode Island Market
Combined and Consolidated Balance Sheets (Continued)
June 30, 2025 September 30, 2024
Commitments and Contingencies (Note 6)
Mezzanine equity:
Redeemable convertible preferred stock 75,295 75,295
Members' deficit:
Additional paid-in capital 151,496 151,433
Accumulated deficit (1,439,250 ) (1,400,560 )
Due from related parties (21,110 ) (18,605 )
Total PHP Holdings, LLC's & RI Market members' deficit (1,308,864 ) (1,267,732 )
Non-controlling interests 145 145
Total members' deficit (1,308,719 ) (1,267,587 )
Total liabilities, mezzanine equity and members' deficit $ 336,514 $ 296,607
accompanying notes to the unaudited condensed combined and consolidated financial statements.
The Company's combined consolidated balance sheets include the assets and liabilities of its consolidated VIEs. The combined consolidated
balance sheets include total assets that can be used only to settle obligations of the Company's consolidated VIEs totaling approximately
$103,458 and $131,505 as of June 30, 2025 and September 30, 2024, respectively, and total liabilities of the Company's
consolidated VIEs for which creditors do not have recourse to the general credit of the primary beneficiary of approximately $85,816
and $98,009 as of June 30, 2025 and September 30, 2024, respectively.
Holdings, LLC & Rhode Island Market
Combined and Consolidated Statements of Operations
Nine Months Ended June 30, 2025 2024
Operating revenues:
Capitation $ 830,370 $ 756,686
Patient services, net 81,797 82,620
Management fees 29,061 18,292
Other operating revenues 20,528 19,897
Total net revenue 961,756 877,495
Cost of revenues:
Claims expense 488,946 396,453
Capitation expense 189,794 177,130
Other cost of revenues 44,112 54,966
Total cost of revenues 722,852 628,549
Gross margin 238,904 248,946
Operating expenses:
Salary and benefits 109,633 103,179
Outside services 31,663 16,091
Management fees 11,654 8,244
Professional fees 4,846 3,972
Marketing 2,122 2,718
Lease and rental expense 2,316 2,627
Repair, maintenance and utilities 4,635 3,203
Software licensing 7,022 5,663
Taxes, licenses and fees 5,365 5,039
Insurance 4,110 1,855
Depreciation and amortization 2,748 3,204
Other operating expenses 4,314 4,762
Total operating expenses 190,428 160,557
Operating income 48,476 88,389
Operating gain from unconsolidated joint venture - 45
Interest expense, net (121,832 ) (95,087 )
Other expense - (2,500 )
Loss before income tax provision (73,356 ) (9,153 )
Income tax (benefit) provision (34,666 ) 34,556
Net loss attributable to PHP Holdings, LLC & RI Market $ (38,690 ) $ (43,709 )
Holdings, LLC & Rhode Island Market
Combined and Consolidated Statements of Members' and Mezzanine Equity
Mezzanine Equity Additional Paid-in Capital Accumulated Deficit Due from related parties Members' Deficit Non- controlling Interests Total Members' Deficit
Balance at October 1, 2024 $ 75,295 $ 151,433 $ (1,400,560 ) $ (18,605 ) $ (1,267,732 ) $ 145 $ (1,267,587 )
Contribution of net assets due to restructuring transactions - 63 - - 63 - 63
Due from related parties - - - (2,505 ) (2,505 ) - (2,505 )
Net loss - - (38,690 ) - (38,690 ) - (38,690 )
Balance at June 30, 2025 $ 75,295 $ 151,496 $ (1,439,250 ) $ (21,110 ) $ (1,308,864 ) $ 145 $ (1,308,719 )
Mezzanine Equity Additional Paid-in Capital Accumulated Deficit Due from related parties Members' Deficit Non- controlling Interests Total Members' Deficit
Balance at October 1, 2023 $ 75,295 $ 151,370 $ (1,321,871 ) $ (12,902 ) $ (1,183,403 ) $ 145 $ (1,183,258 )
Contribution of net assets due to restructuring transactions - 214 - - 214 - 214
Due to related parties - - - 2,384 2,384 - 2,384
Net loss - - (43,709 ) - (43,709 ) - (43,709 )
Balance at June 30, 2024 $ 75,295 $ 151,584 $ (1,365,580 ) $ (10,518 ) $ (1,224,514 ) $ 145 $ (1,224,369 )
accompanying notes to the unaudited condensed combined and consolidated financial statements.
Holdings, LLC & Rhode Island Market
Combined and Consolidated Statements of Cash Flows
Nine Months Ended June 30, 2025 2024
Operating activities:
Net loss $ (38,690 ) $ (43,709 )
Adjustments to reconcile net loss to net cash, cash equivalents and restricted cash (used in) provided by operating activities:
Depreciation and amortization 2,748 3,204
Amortization of deferred financing costs, net 711 (2,543 )
Loan interest on Physician Co Term Loan PIK option and Phase I Convertible Note 54,129 47,966
Loan interest on Bridge Loan PIK option 1,038 -
Loan interest on Mako Robot 22 28
Deferred income taxes, net (41,754 ) (22,120 )
Accrued interest on capital leases 69 53
Changes in operating assets and liabilities:
Patient accounts receivable 2,372 1,356
Due from government payers (43 ) 751
Hospital fee program receivable (1,538 ) 4,388
Risk pool and other receivables (896 ) 11,656
Prepaid expenses and other current assets (5,432 ) (1,082 )
Accrued medical claims and other healthcare costs payable 682 339
Accounts payable and other accrued liabilities (20,014 ) 771
Accrued salaries, wages and benefits 327 1,519
Hospital fee program liability 2,194 2,118
Due from government payers (2,090 ) (1,946 )
Income taxes payable, net 12,725 7,983
Net cash, cash equivalents and restricted cash (used in) provided by operating activities (33,440 ) 10,732
Investing activities:
Purchases of property, improvements and equipment (1,149 ) (1,252 )
Due from related parties (2,505 ) -
Proceeds from (issuance) of short-term notes receivable 83 (500 )
Proceeds from long-term note receivable 55 -
Net cash, cash equivalents and restricted cash used in investing activities (3,516 ) (1,752 )
Financing activities:
Due from related parties - 2,386
Proceeds from incremental borrowings 34,000 -
Proceeds from short term debt - 48,311
Payment of debt issuance costs - (3,108 )
Repayment of debt (185 ) (119 )
Repayment of finance leases (533 ) (442 )
Capital contribution by physician 63 -
Net cash, cash equivalents and restricted cash provided by financing activities 33,345 47,028
Holdings, LLC & Rhode Island Market
Combined and Consolidated Statements of Cash Flows (Continued)
Nine Months Ended June 30, 2025 2024
(Decrease) increase in cash, cash equivalents and restricted cash $ (3,611 ) $ 56,008
Cash, cash equivalents and restricted cash, beginning of the period 152,640 90,669
Cash, cash equivalents and restricted cash, end of the period $ 149,029 $ 146,677
Supplemental disclosure of cash flow information:
Interest paid $ 59,430 $ 49,200
Taxes paid 764 -
Supplemental disclosure of non-cash financing activities:
Contribution of net assets due to restructuring transactions $ - $ 214
accompanying notes to the unaudited condensed combined and consolidated financial statements.
LLC & Rhode Island Market
Combined and Consolidated Statements
(the "Company" or "PHPH") is a Delaware company formed on March 25, 2013. The Company was originally formed
as a Delaware corporation and converted to a limited liability company on October 12, 2022. As of June 30, 2025 (the "Report
Date"), the Company was owned by Prospect Medical Holdings, Inc.("PMH"), a Delaware corporation, and MPT Picasso
Investors TRS, LLC, a Delaware limited liability company ("MPT"). PHPH's subsidiaries consisted of the following four
primary reportable segments as of the Report Date: Medical Group, Global Risk, Hospital Services and Holding companies' segments.
As of the Report Date, Prospect Provider Group RI, LLC ("PPGRI") was a wholly owned subsidiary of Prospect Provider
Groups, LLC, which was a wholly owned subsidiary of Prospect Medical Holdings, Inc. ("PMH" or "Holdings").
Prior to June 24, 2025, Prospect Health Services RI, Inc. ("PHSRI") was a wholly owned subsidiary of PHS Holdings, Inc.
("PHSH"). PHSH was a wholly owned subsidiary of Coordinated Regional Care Group, Inc. ("CRCG"), which
in turn was a wholly owned subsidiary of PMH. Effective June 24, 2025, PHSRI was merged with and into PPGRI, with PPGRI as the surviving
entity. PHSRI and PPGRI, which are collectively referred to herein as the "Rhode Island Market" are the combined portion within
these condensed combined and consolidated financial statements.
The condensed combined
and consolidated balance sheet as of September 30, 2024 was derived from the audited financial statements at that date, but does
not include all the information and footnotes required by accounting principles generally accepted in the United States of America ("GAAP").
These financial statements should be read in conjunction with the audited financial statements and notes thereto for the year ended September 30,
2024. The condensed combined and consolidated financial statements for the nine months ended June 30, 2025 and 2024, in the opinion
of management, include all adjustments, consisting only of normal recurring adjustments, necessary for a fair presentation of the Company's
financial condition and results of operations. The results of operations for the nine months ended June 30, 2025 and 2024, are not
necessarily indicative of the results to be expected for any other interim period or for the entire year.
Company's subsidiaries (collectively, the "Prospect Network") contract with licensed physicians and other health care
providers, and contract with managed care payers. PHPH's subsidiaries include management services organizations that provide medical
management systems and services to the Prospect Network and other third-party clients.
Group, Inc. ("PMG") is a California professional medical corporation and was an affiliated physician organization of
PHPH as of the Report Date. Pursuant to the restructuring described under "Holding Companies" below, PMG became an indirect
subsidiary (through the nominee physician shareholder arrangement discussed below) effective March 30, 2023. As of the Report Date,
PHPH controlled PMG through means other than direct ownership of PMG's voting common stock. As discussed below, control was effectuated
through a nominee physician shareholder.
LLC & Rhode Island Market
Combined and Consolidated Statements (Continued)
In addition to PMG itself, the California
part of the Prospect Network as of the Report Date consisted of the following (each, an "Affiliate"):
Nuestra Familia Medical Group, Inc.
Prospect Health Source Medical
AMVI/Prospect Medical Group
Prospect Professional Care
Prospect NWOC Medical Group, Inc.
StarCare Medical Group, Inc.
Genesis HealthCare of Southern
California, Inc., a Medical Group
Pomona Valley Medical Group, Inc.
Upland Medical Group, a Professional
Medical Corporation ("UMG")
Date, the Affiliates were managed by Prospect Medical Systems, LLC ("PMS") and, prior to March 31, 2023, ProMed Healthcare
Administrators ("PHCA"), which were indirect wholly-owned subsidiaries of PHPH. All of the Affiliates were wholly owned by
PMG as of the Report Date, with the exception of AMVI/Prospect ("AMVI" or "JV"), which was a 50/50 Joint Venture
between AMVI Care Health Network, Inc. and PMG that was terminated and dissolved effective September 30, 2024 as noted in Note
8. As of the Report Date, PMG was owned by Prospect Intermediate Physician Holdings, Inc. ("PIPH"), a California professional
medical corporation that was owned by Prospect Physician Holdings, Inc., another California professional medical corporation ("PPH").
PPH was owned by a nominee physician shareholder pursuant to an assignable option agreement described below. The results of the entire
Prospect Network, with the exception of AMVI/Prospect, are consolidated in the accompanying condensed combined and consolidated financial
into an assignable option agreement with PPH and a nominee physician shareholder. Under the assignable option agreement, PMS acquired
an assignable option for a nominal amount from PPH and the nominee shareholder to designate the purchaser (successor physician) for all
or part of PPH's issued and outstanding stock held by the nominee physician shareholder (the "Stock Option") in its sole
discretion. PMS may also assign the assignable option agreement to any California licensed physician. The assignable option agreement
has a term of 30 years. The Stock Option may be exercised for a purchase price of $1,000. PMS has the unilateral right to establish or
effect a change of the nominee, at will, and without the consent of the nominee, on an unlimited basis and at nominal cost.
Date, PMG's Affiliates have each entered into a MSA and each Affiliate has agreed to pay a management fee to PMS or previously
to PHCA, as applicable (each of which was a wholly-owned subsidiary of PHPH), which was based in part on the costs to the management
company and on a percentage of revenues the Affiliate receives for (i) arranging for the provision of medical services by the Affiliate's
independent contractor physicians and other licensed healthcare providers, and (ii) other services requested by its contracted health
plans. The revenue from which this fee is determined includes medical capitation, sums earned from participation in risk pools, and other
performance fees paid by the health plans. In return for payment of the management fee, PMS, and previously PHCA have agreed to provide
financial management, information systems, marketing, advertising, public relations, risk management, utilization review, quality of
care, and administrative support. The Company and its subsidiaries underwent a restructuring described under "Holding Companies"
below. For tax consolidation purposes, effective March 31, 2023, the rights and obligations of PMS and PHCA under each MSA with
PMG and its Affiliates were assigned to their new parent company, Prospect Intermediate Physician Holdings, Inc. ("PIPH"),
and then subcontracted first to PIPH's parent company, Prospect Physician Holdings, Inc. ("PPH"), and then back
to PMS. Pursuant to such assignments, PCA assigned to PMS its management for PVMG and UMG and PHCA no longer has any operations.
LLC & Rhode Island Market

Frequently Asked Questions

What are the total assets reported for June 30, 2025?

Total assets reported for June 30, 2025, are $336,514.

How much was the net loss for the nine months ending June 30, 2025?

The net loss for the nine months ending June 30, 2025, was $38,690.

What are the current liabilities as of June 30, 2025?

Current liabilities as of June 30, 2025, are $781,057.

What was the gross margin for the nine months ended June 30, 2025?

The gross margin for the nine months ended June 30, 2025, was $238,904.

What was the cash balance at the end of June 30, 2025?

The cash balance at the end of June 30, 2025, was $149,029.

Last updated: Mar 30, 2026