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Evolent Health Announces Fourth Quarter and Full Year 2019 Results WASHINGTON, D.C.

Key Takeaway: Evolent Health Announces Fourth Quarter and Full Year 2019 Results WASHINGTON, D.C., February 25, 2020 - Evolent Health, Inc. (NYSE: EVH), a health care company that delivers proven clinical and administrative solutions to payers and providers, today announced financial results

Full Press Release Details

Evolent Health Announces Fourth Quarter and Full Year 2019 Results
WASHINGTON, D.C., February 25, 2020 - Evolent Health, Inc. (NYSE: EVH), a health care company that delivers proven clinical and administrative solutions to payers and providers, today announced financial results for the quarter and full year ended December 31, 2019.
Highlights from the fourth quarter and full year 2019 announcement include (all comparisons are to the quarter and full year ended December 31, 2018):
Quarter ended December 31, 2019:
Full year ended December 31, 2019:
Additional announcements:
Frank Williams, chief executive officer of Evolent Health, Inc., commented, "Overall, we are pleased with our results for the quarter and the calendar year, having met our key strategic objectives for the year and delivering strong clinical and operational performance for our partner organizations. The combination of seven new partners and significant growth across the Evolent network helped us to achieve strong top-line growth and margin expansion over the course of the year."
Mr. Williams commented, "We're excited to add a new partner to our network: a national payer organization that will leverage a subset of New Century Health's oncology management services to support Medicaid and Exchange members across five states. In addition to this new partnership, we are delighted to announce
that New Century Health has expanded its existing partnership with Humana. New Century Health has provided Humana with comprehensive oncology management services in Medicare for some time and will now also provide clinical pathway review and provider engagement services in Medicaid. These new opportunities are driven by NCH's more than 15 years of experience driving cost savings and improving quality of specialty care through the deployment of evidence-based clinical pathways and peer-to-peer education and collaboration."
Mr. Williams continued, "We are also delighted to have formally launched four of our ACO partners in CMS' newly launched Pathways to Success program. We look forward to working with our partners to initially manage total cost of care for more than 60,000 Medicare beneficiaries with an opportunity to expand into other programs and populations across time."
Mr. Williams concluded, "Overall, we come into 2020 with substantial strategic momentum and high visibility into 20 percent-plus organic growth in our service business with continued margin expansion anticipated across the year. This momentum is reflected in our recent partner announcements, strong partner renewal environment and the breadth and depth of our current pipeline. In addition, we anticipate becoming cash flow positive beginning this fall, supported by a strong exit run rate heading into 2021."
Financial Results of Evolent Health, Inc.
In our earnings releases, prepared remarks, conference calls, slide presentations and webcasts, we may use or discuss non-GAAP financial measures. Definitions of the non-GAAP financial measures, as well as reconciliations of non-GAAP financial measures to the most directly comparable GAAP financial measures are included in this earnings release. See "Financial Statement Presentation" and "Non-GAAP Financial Measures" for more information.
Evolent Health, Inc. reported the following results in accordance with U.S. generally accepted accounting principles ("GAAP"):
administrative expenses of $257.0 million and $235.4 million for the years ended December 31, 2019 and 2018, respectively, an increase of 9.2%.
Total cash and cash equivalents and investments as of December 31, 2019, was $119.6 million.
For the full year 2020, revenue is expected to be in the range of approximately $935.0 million to $985.0 million. The components of revenue include services revenue, which is forecasted to be approximately $820.0 million to $860.0 million, and True Health premiums revenue, which is forecasted to be approximately $125.0 million to $135.0 million; intersegment eliminations are forecasted to be approximately $(10.0) million for the full year. Adjusted EBITDA for the full year is expected to be $24.0 million to $32.0 million.
For the three months ended March 31, 2020, revenue is expected to be in the range of approximately $233.5 million to $245.5 million. The components of revenue include services revenue, which is forecasted to be approximately $205.0 million to $215.0 million, and True Health premiums revenue, which is forecasted to be approximately $31.0 million to $33.0 million; intersegment eliminations are forecasted to be approximately $(2.5) million for the quarter. Adjusted EBITDA is expected to be in the range of approximately $2.0 million to $5.0 million.
This "Business Outlook" section contains forward-looking statements, and actual results may differ materially. Factors that may cause actual results to differ materially from our current expectations are set forth below in "Forward Looking Statements - Cautionary Language" and Evolent Health, Inc.'s filings with the Securities and Exchange Commission ("SEC"). We are not providing forward looking guidance for net loss attributable to common shareholders of Evolent Health, Inc. reported financial measures. A reconciliation of forward looking Adjusted EBITDA financial measures to net loss attributable to common shareholders of Evolent Health, Inc., the most comparable GAAP financial measure, is provided in the "Guidance Reconciliation" table below.
Web and Conference Call Information
As previously announced, Evolent Health, Inc. will hold a conference call to discuss its fourth quarter and full year performance this evening, February 25, 2020, at 5:00 p.m., Eastern Time. The conference call will be available via live webcast on the Company's Investor Relations website at http://ir.evolenthealth.com. To participate by telephone, dial 855.940.9467 or 412.317.6034 for international callers, and ask to join the Evolent Health call. Participants are advised to dial in at least fifteen minutes prior to the call to register. The call will be archived on the company's website for one week and will be available beginning later this evening. Evolent Health invites all interested parties to attend the conference call.
About Evolent Health
Evolent Health (NYSE: EVH) delivers proven clinical and administrative solutions that improve whole-person health while making health care simpler and more affordable. Our solutions encompass total cost of care management, specialty care management, and administrative simplification. Evolent serves a national base of leading payers and providers, is the first company to receive the National Committee for Quality Assurance's Population Health Program Accreditation, and is consistently recognized as a top place to work in health care nationally. Learn more about how Evolent is changing the way health care is delivered by visiting evolenthealth.com.
Bob East Kim Conquest
443.213.0500 540.435.2095
Investor Relations Media Relations
InvestorRelations@evolenthealth.com KConquest@evolenthealth.com
Financial Statement Presentation
Evolent Health, Inc. is a holding company and its principal asset is all of the Class A common units in its operating subsidiary, Evolent Health LLC, which has owned all of our operating assets and substantially all of our business since inception. The financial results of Evolent Health LLC are consolidated in the financial statements of Evolent Health, Inc.
Non-GAAP Financial Measures
In addition to disclosing financial results that are determined in accordance with GAAP, we present and discuss Adjusted Revenue, Adjusted Services Revenue, Adjusted Transformation Services Revenue, Adjusted Platform and Operations Services Revenue, Adjusted Cost of Revenue, Adjusted Selling, General and Administrative Expenses, Adjusted Depreciation and Amortization Expenses, Adjusted Total Operating Expenses, Adjusted Operating Income (Loss), Adjusted EBITDA, Services Adjusted EBITDA, True Health Adjusted EBITDA, Adjusted Earnings (Loss) Available to Common Shareholders, Adjusted Earnings (Loss) per Share Available to Common Shareholders and Adjusted Weighted-Average Common Shares, which are all non-GAAP financial measures, as supplemental measures to help investors evaluate our fundamental operational performance.
Adjusted Transformation Services Revenue and Adjusted Platform and Operations Services Revenue are defined as transformation services revenue and platform and operations services revenue, respectively, before the effect of intersegment eliminations and adjusted to exclude the impact of purchase accounting adjustments. In addition, the company's Adjusted Transformation Services Revenue and Adjusted Platform and Operations Services Revenue for the nine months ended September 30, 2018, include a $4.5 million adjustment related to revenue that was contracted for prior to 2018 and that was properly excluded from revenue in our 2017 results under the revenue recognition rules then in effect under Accounting Standards Codification ("ASC") 605. On January 1, 2018, we adopted the new revenue recognition rules under ASC 606 using the modified retrospective method, which required us to include this $4.5 million as part of the cumulative transition adjustment to beginning retained earnings as of January 1, 2018. Under ASC 605, and based on proportionate performance revenue recognition, we would have recognized an additional $4.5 million in revenue during 2018, primarily within our Adjusted Transformation Services Revenue. The company has therefore included this revenue, and related profit, in its adjusted results for the year ended December 31, 2018 to accurately depict our contractual revenue, as they had not been previously reported prior to 2018 and the contracts are expected to be completed within 2018. This is a one-time adjustment and it will not reoccur in future periods.
Adjusted Services Revenue is defined as the sum of Adjusted Transformation Services Revenue and Adjusted Platform and Operations Services Revenue. Adjusted Revenue is defined as the sum of Adjusted Services Revenue and True Health premiums revenue, less relevant intersegment eliminations. Management uses Adjusted Revenue, Adjusted Services Revenue, Adjusted Transformation Services Revenue and Adjusted Platform and Operations Services Revenue as supplemental performance measures because they reflect a complete view of the operational results. The measures are also useful to investors because they reflect the full view of our operational performance in line with how we generate our long term forecasts.
Adjusted Cost of Revenue and Adjusted Selling, General and Administrative Expenses are defined as cost of revenue and selling, general and administrative expenses, respectively, adjusted to exclude the impact of stock-based compensation expenses, severance costs, amortization of contract cost assets recorded as a result of a one-time ASC 606 transition adjustment, acquisition-related costs related to acquisitions and business combinations, securities offerings and other one-time adjustments. Management uses Adjusted Cost of Revenue and Adjusted Selling, General and Administrative Expenses as supplemental performance measures, which are also useful to investors, because they facilitate an understanding of our long term operational costs while removing the effect of costs that are not expected to reoccur frequently (e.g. acquisition-related costs) and non-cash (e.g. stock-based compensation expenses) in nature. Additionally, these supplemental performance measures facilitate understanding a breakdown of our Adjusted Total Operating Expenses. Adjustments for acquisition-related costs incurred generally represent professional service fees and direct expenses related to acquisitions. Because we do not acquire businesses on a predictable cycle, we do not consider the amount of acquisition-related costs to be a representative component of the day-to-day operating performance of our business.
Adjusted Depreciation and Amortization Expenses is defined as depreciation and amortization expenses adjusted to exclude the impact of amortization expenses related to intangible assets acquired through acquisitions and business combinations. Management uses Adjusted Depreciation and Amortization Expenses as a supplemental performance measure because it reflects a complete view of the operational results. The measure is also useful to investors because it facilitates understanding a breakdown of our Adjusted Total Operating Expenses.
Adjusted Total Operating Expenses is defined as the sum of Adjusted Cost of Revenue, Adjusted Selling, General and Administrative Expenses and Adjusted Depreciation and Amortization Expenses, and reflects the adjustments made in those non-GAAP measures. Adjusted Total Operating Expenses is further adjusted to exclude the impact of infrequent adjustments such as goodwill impairment and one-time adjustments, such as severance costs, and items arising from acquisitions and business combinations, such as changes in fair value of contingent consideration and indemnification assets.
Adjusted Operating Income (Loss) is defined as Adjusted Revenue less Adjusted Total Operating Expenses, and reflects the adjustments made in those non-GAAP measures.
Adjusted EBITDA is defined as EBITDA (net loss attributable to common shareholders of Evolent Health, Inc. before interest income, interest expense, (provision) benefit for income taxes, depreciation and amortization expenses), adjusted to exclude goodwill impairment, loss from equity method investees, gain on disposal of assets, changes in fair value of contingent consideration and indemnification asset, other income (expense), net, net loss attributable to non-controlling interests, ASC 606 transition adjustments, purchase accounting adjustments, stock-based compensation expenses, severance costs, amortization of contract cost assets recorded as a result of a one-time ASC 606 transition adjustment, acquisition-related costs, and other infrequently occurring adjustments.
Management uses Adjusted EBITDA as a supplemental performance measure because the removal of acquisition-related costs, one-time or non-cash items (e.g. depreciation, amortization and stock-based compensation expenses) allows us to focus on operational performance. We believe that this measure is also useful to investors because it allows further insight into the period over period operational performance in a manner that is comparable to other organizations in our industry and in the market in general.
Adjusted Earnings (Loss) Available to Common Shareholders is defined as earnings (loss) available to common shareholders adjusted to exclude, income (loss) from equity method investees, (provision) benefit for income taxes, other income (expense), net, gain on disposal of assets, goodwill impairment, changes in fair value of contingent consideration and indemnification assets, net (income) loss attributable to non-controlling interests, purchase accounting adjustments, stock-based compensation expenses, severance costs, amortization of contract cost assets recorded as a result of a one-time ASC 606 transition adjustment,
acquisition-related costs and other one-time adjustments (which for the year ended December 31, 2018, includes the ASC transition adjustment described above).
Adjusted Weighted-Average Common Shares is defined as weighted average common shares (diluted) adjusted to include, in periods of net loss, the dilutive or potentially dilutive effect of the assumed conversion of Class B common shares to Class A common shares.
Adjusted Earnings (Loss) per Share Available to Common Shareholders is defined as Adjusted Earnings (Loss) Available to Common Shareholders divided by Adjusted Weighted-Average Common Shares, and reflects the adjustments made in those non-GAAP measures.
Management uses Adjusted Earnings (Loss) Available to Common Shareholders, Adjusted Weighted-Average Common Shares and Adjusted Earnings (Loss) per Share Available to Common Shareholders because these performance measures represent our core operating performance distributed amongst all of our investors which is not represented by the GAAP results across time due to our complex equity structure. We believe that these measures are also useful to investors for the same reason.
These adjusted measures do not represent and should not be considered as alternatives to GAAP measurements, and our calculations thereof may not be comparable to similarly entitled measures reported by other companies. A reconciliation of these adjusted measures to their most comparable GAAP financial measures is presented in the tables below. We believe these measures are useful across time in evaluating our fundamental core operating performance.
Evolent Health, Inc.
Consolidated Statements of Operations and Comprehensive Income (Loss)
(in thousands, except per share data) For the Three For the Years
Months Ended Ended
December 31, December 31,
2019 2018 2019 2018
Revenue
Transformation services $ 4,722 8,966 15,203 32,916
Platform and operations services 196,186 158,932 659,438 500,190
Premiums 35,617 25,206 171,742 93,957
Total revenue 236,525 193,104 846,383 627,063
Expenses
Cost of revenue (exclusive of depreciation and amortization expenses presented separately below) 155,472 112,836 513,059 327,825
Claims expenses 27,130 18,764 135,774 70,889
Selling, general and administrative expenses 56,468 62,923 257,046 235,418
Depreciation and amortization expenses 15,947 14,633 60,913 44,515
Gain on disposal of assets - - (9,600 ) -
Goodwill impairment 199,800 - 199,800 -
Change in fair value of contingent consideration and indemnification asset (3,697 ) (2,700 ) (3,997 ) (4,104 )
Total operating expenses 451,120 206,456 1,152,995 674,543
Operating loss (214,595 ) (13,352 ) (306,612 ) (47,480 )
Interest income 961 522 3,987 3,440
Interest expense (3,722 ) (2,923 ) (14,534 ) (5,484 )
Loss from equity method investees (3,278 ) (1,949 ) (9,465 ) (4,736 )
Other income (expense), net (248 ) 173 (492 ) 109
Loss before income taxes and non-controlling interests (220,882 ) (17,529 ) (327,116 ) (54,151 )
Provision (benefit) for income taxes (21,589 ) 11 (21,536 ) 40
Net loss (199,293 ) (17,540 ) (305,580 ) (54,191 )
Net loss attributable to non-controlling interests (1,197 ) (853 ) (3,609 ) (1,533 )
Net loss attributable to common shareholders of Evolent Health, Inc. $ (198,096 ) $ (16,687 ) $ (301,971 ) $ (52,658 )
Loss per Common Share
Basic and diluted $ (2.36 ) $ (0.21 ) $ (3.67 ) $ (0.68 )
Weighted-Average Common Shares Outstanding
Basic and diluted 83,944 78,723 82,364 77,338
Comprehensive loss
Net loss $ (199,293 ) $ (17,540 ) $ (305,580 ) $ (54,191 )
Other comprehensive loss, net of taxes, related to:
Foreign currency translation adjustment (19 ) 82 (52 ) (182 )
Total comprehensive loss (199,312 ) (17,458 ) (305,632 ) (54,373 )
Total comprehensive loss attributable to non-controlling interests (1,197 ) (853 ) (3,609 ) (1,533 )
Total comprehensive loss attributable to common shareholders of Evolent Health, Inc. $ (198,115 ) $ (16,605 ) $ (302,023 ) $ (52,840 )
Evolent Health, Inc.
Condensed Consolidated Balance Sheets
(in thousands) As of
December 31,
2019 2018
Cash and cash equivalents $ 101,008 $ 228,320
Restricted cash 27,523 160,005
Restricted investments 817 818
Total current assets 228,801 487,966
Investments, at amortized cost 16,751 10,010
Intangible assets, net 308,459 335,036
Goodwill 572,064 768,124
Total assets 1,498,015 1,722,281
Accounts payable 37,488 146,760
Long-term debt, net of discount 293,667 221,041
Total liabilities 568,968 532,925
Total shareholders' equity (deficit) attributable to Evolent Health, Inc. 922,358 1,143,824
Non-controlling interests 6,689 45,532
Total liabilities and shareholders' equity (deficit) 1,498,015 1,722,281
Evolent Health, Inc.
Condensed Consolidated Statements of Cash Flows
(in thousands) For the Years
Ended
December 31,
2019 2018
Net cash and restricted cash used in operating activities $ (42,645 ) (20,651 )
Net cash and restricted cash used in investing activities (181,634 ) (160,375 )
Net cash and restricted cash provided by (used in) financing activities (35,545 ) 274,024
Effect of exchange rate on cash and cash equivalents and restricted cash 30 (36 )
Net increase (decrease) in cash and cash equivalents and restricted cash (259,794 ) 92,962
Cash and cash equivalents and restricted cash as of beginning-of-year 388,325 295,363
Cash and cash equivalents and restricted cash as of end-of-year $ 128,531 388,325
Evolent Health, Inc.
Reconciliation of Adjusted Results of Operations
(in thousands) For the Three Months Ended December 31, 2019 For the Three Months Ended December 31, 2018 Evolent Health, Inc. as Reported Evolent Health, Inc. as Adjusted
Evolent Evolent Evolent Evolent
Health, Inc. Health, Inc. Health, Inc. Health, Inc. Change Over Prior Period Change Over Prior Period
as Reported Adjustments as Adjusted as Reported Adjustments as Adjusted $ % $ %
Revenue
Transformation services $ 4,722 $ - $ 4,722 $ 8,966 $ - $ 8,966 $ (4,244 ) (47.3 )% $ (4,244 ) (47.3 )%
Platform and operations services (1) 196,186 989 197,175 158,932 214 159,146 37,254 23.4 % 38,029 23.9 %
Premiums 35,617 - 35,617 25,206 - 25,206 10,411 41.3 % 10,411 41.3 %
Total revenue 236,525 989 237,514 193,104 214 193,318 43,421 22.5 % 44,196 22.9 %
Expenses
Cost of revenue (exclusive of depreciation and amortization expenses presented separately below) (2) 155,472 308 155,780 112,836 (987 ) 111,849 42,636 37.8 % 43,931 39.3 %
Claims expenses 27,130 - 27,130 18,764 - 18,764 8,366 44.6 % 8,366 44.6 %
Selling, general and administrative expenses (3) 56,468 (10,017 ) 46,451 62,923 (5,848 ) 57,075 (6,455 ) (10.3 )% (10,624 ) (18.6 )%
Depreciation and amortization expenses (4) 15,947 (6,281 ) 9,666 14,633 (5,884 ) 8,749 1,314 9.0 % 917 10.5 %
Goodwill impairment 199,800 (199,800 ) - - - - 199,800 - % - - %
Change in fair value of contingent consideration (3,697 ) 3,697 - (2,700 ) 2,700 - (997 ) (36.9 )% - - %
Total operating expenses 451,120 (212,093 ) 239,027 206,456 (10,019 ) 196,437 244,664 118.5 % 42,590 21.7 %
Operating income (loss) $ (214,595 ) $ 213,082 $ (1,513 ) $ (13,352 ) $ 10,233 $ (3,119 ) $ (201,243 ) (1,507.2 )% $ 1,606 51.5 %
Total operating expenses as a percentage of total revenue 190.7 % 100.6 % 106.9 % 101.6 %
Evolent Health, Inc.
Reconciliation of Adjusted Results of Operations
(in thousands) For the Year Ended December 31, 2019 For the Year Ended December 31, 2018 Evolent Health, Inc. as Reported Evolent Health, Inc. as Adjusted
Evolent Evolent Evolent Evolent
Health, Inc. Health, Inc. Health, Inc. Health, Inc. Change Over Prior Period Change Over Prior Period
as Reported Adjustments as Adjusted as Reported Adjustments as Adjusted $ % $ %
Revenue
Transformation services (1) $ 15,203 $ - $ 15,203 $ 32,916 $ 3,655 $ 36,571 $ (17,713 ) (53.8 )% $ (21,368 ) (58.4 )%
Platform and operations services (1) 659,438 1,915 661,353 500,190 1,704 501,894 159,248 31.8 % 159,459 31.8 %
Premiums 171,742 - 171,742 93,957 - 93,957 77,785 82.8 % 77,785 82.8 %
Total revenue 846,383 1,915 848,298 627,063 5,359 632,422 219,320 35.0 % 215,876 34.1 %
Expenses
Cost of revenue (exclusive of depreciation and amortization expenses presented separately below) (2) 513,059 (5,758 ) 507,301 327,825 (4,426 ) 323,399 185,234 56.5 % 183,902 56.9 %
Claims expenses 135,774 - 135,774 70,889 - 70,889 64,885 91.5 % 64,885 91.5 %
Selling, general and administrative expenses (3) 257,046 (40,857 ) 216,189 235,418 (20,509 ) 214,909 21,628 9.2 % 1,280 0.6 %
Depreciation and amortization expenses (4) 60,913 (24,476 ) 36,437 44,515 (14,028 ) 30,487 16,398 36.8 % 5,950 19.5 %
Loss on disposal of assets (9,600 ) 9,600 - - - - (9,600 ) - % - - %
Goodwill impairment 199,800 (199,800 ) - - - - 199,800 - % - - %
Change in fair value of contingent consideration and indemnification asset (3,997 ) 3,997 - (4,104 ) 4,104 - 107 2.6 % - - %
Total operating expenses 1,152,995 (257,294 ) 895,701 674,543 (34,859 ) 639,684 478,452 70.9 % 256,017 40.0 %
Operating income (loss) $ (306,612 ) $ 259,209 $ (47,403 ) $ (47,480 ) $ 40,218 $ (7,262 ) $ (259,132 ) (545.8 )% $ (40,141 ) (552.8 )%
Total operating expenses as a percentage of total revenue 136.2 % 105.6 % 107.6 % 101.1 %
Evolent Health, Inc.
Services True Health Intersegment Eliminations Consolidated
Revenue
Three Months Ended December 31, 2019
Services:
Transformation Services $ 4,722 $ - $ - $ 4,722
Platform and Operations Services 199,281 - (3,095 ) 196,186
Services Revenue 204,003 - (3,095 ) 200,908
True Health:
Premiums - 35,817 (200 ) 35,617
Total revenue $ 204,003 $ 35,817 $ (3,295 ) $ 236,525
Three Months Ended December 31, 2018
Services:
Transformation Services $ 8,966 $ - $ - $ 8,966
Platform and Operations Services 162,309 - (3,377 ) 158,932
Services Revenue 171,275 - (3,377 ) 167,898
True Health:
Premiums - 25,410 (204 ) 25,206
Total revenue $ 171,275 $ 25,410 $ (3,581 ) $ 193,104
True Health Segments
Services Total
Three Months Ended December 31, 2019
Adjusted EBITDA $ 6,489 $ 1,661 $ 8,150
Three Months Ended December 31, 2018
Adjusted EBITDA $ 4,635 $ 995 $ 5,630
Evolent Health, Inc.
True Health Intersegment
Services Eliminations Consolidated
Revenue
For the Year Ended December 31, 2019
Services:
Transformation Services $ 15,203 $ - $ - $ 15,203
Platform and Operations Services 671,919 - (12,481 ) 659,438
Services Revenue 687,122 - (12,481 ) 674,641
True Health:
Premiums (1) - 172,722 (980 ) 171,742
Total revenue $ 687,122 $ 172,722 $ (13,461 ) $ 846,383
For the Year Ended December 31, 2018
Services:
Transformation Services $ 32,916 $ - $ - $ 32,916
Platform and Operations Services 514,515 - (14,325 ) 500,190
Services Revenue 547,431 - (14,325 ) 533,106
True Health:
Premiums (1) - 94,763 (806 ) 93,957
Total revenue $ 547,431 $ 94,763 $ (15,131 ) $ 627,063
True Health Segments
Services Total
For the Year Ended December 31, 2019
Adjusted EBITDA $ (14,667 ) $ 3,699 $ (10,968 )
For the Year Ended December 31, 2018
Adjusted EBITDA $ 21,310 $ 1,915 $ 23,225
Evolent Health, Inc.
Reconciliation of Adjusted EBITDA to Net Income (Loss)
Attributable to Common Shareholders of Evolent Health, Inc.
(unaudited, in thousands except share and per share data)
For the Three Months Ended December 31, For the Years Ended December 31,
2019 2018 2019 2018
Net loss attributable to common shareholders of Evolent Health, Inc. $ (198,096 ) $ (16,687 ) $ (301,971 ) $ (52,658 )
Less:
Interest income 961 522 3,987 3,440
Interest expense (3,722 ) (2,923 ) (14,534 ) (5,484 )
(Provision) benefit for income taxes 21,589 (11 ) 21,536 (40 )
Depreciation and amortization expenses (15,947 ) (14,633 ) (60,913 ) (44,515 )
EBITDA (200,977 ) 358 (252,047 ) (6,059 )
Less:
Goodwill impairment (199,800 ) - (199,800 ) -
Loss from equity method investees (3,278 ) (1,949 ) (9,465 ) (4,736 )
Gain on disposal of assets - - 9,600 -
Change in fair value of contingent consideration and indemnification asset 3,697 2,700 3,997 4,104
Other income (expense), net (248 ) 173 (492 ) 109
Net loss attributable to non-controlling interests 1,197 853 3,609 1,533
ASC 606 transition adjustments - - - (4,498 )
Purchase accounting adjustments (989 ) (214 ) (1,915 ) (861 )
Stock-based compensation expense (572 ) (5,049 ) (15,618 ) (17,609 )
Severance costs (2,560 ) (716 ) (17,350 ) (2,205 )
Amortization of contract cost assets (263 ) (658 ) (2,876 ) (2,456 )
Acquisition-related costs (6,311 ) (412 ) (10,769 ) (2,665 )
Adjusted EBITDA $ 8,150 $ 5,630 $ (10,968 ) $ 23,225
Adjusted EBITDA per Common Share
Basic and diluted $ 0.10 $ 0.07 $ (0.13 ) $ 0.30
Weighted-Average Common Shares Outstanding
Basic and diluted 83,944 78,723 82,364 77,338
Evolent Health, Inc.
Reconciliation of Adjusted Earnings (Loss) Available to Common
Shareholders to Earnings (Loss) Available to Common Shareholders
(unaudited, in thousands except share and per share data)
For the Three Months Ended December 31, For the Years Ended December 31,
2019 2018 2019 2018
Loss Available to Common Shareholders - Basic and Diluted (a) $ (198,096 ) $ (16,687 ) $ (301,971 ) $ (52,658 )
Less:
Loss from equity method investees (3,278 ) (1,949 ) (9,465 ) (4,736 )
Benefit for change in tax structure 22,897 - 22,897 136
Other income (expense), net - - 431 -
Gain on disposal of assets - - 9,600 -
Goodwill impairment (199,800 ) - (199,800 ) -
Change in fair value of contingent consideration and indemnification asset 3,697 2,700 3,997 4,104
Net loss attributable to non-controlling interests 1,197 853 3,609 1,533
ASC 606 transition adjustment - - - (4,498 )
Purchase accounting adjustments (7,270 ) (6,098 ) (26,391 ) (14,889 )
Stock-based compensation expense (572 ) (5,049 ) (15,618 ) (17,609 )
Severance costs (2,560 ) (716 ) (17,350 ) (2,205 )
Amortization of contract cost assets (263 ) (658 ) (2,876 ) (2,456 )
Acquisition-related costs (6,311 ) (412 ) (10,769 ) (2,665 )
Adjusted Loss Available to Common Shareholders (b) $ (5,833 ) $ (5,358 ) $ (60,236 ) $ (9,373 )
Loss per Share Available to Common Shareholders - Basic and Diluted (a) (1) $ (2.36 ) $ (0.21 ) $ (3.67 ) $ (0.68 )
Adjusted Loss per Share Available to Common Shareholders (b) (2) $ (0.07 ) $ (0.07 ) $ (0.72 ) $ (0.12 )
Weighted-average common shares - basic and diluted (1) 83,944 78,723 82,364 77,338
Adjusted Weighted-Average Common Shares (3) 84,597 82,274 83,763 79,169
Evolent Health, Inc.
Reconciliation of Adjusted Weighted-Average Common
Shares to Diluted Weighted-Average Common Shares
(in thousands) For the Three Months Ended December 31, For the Year Ended December 31,
2019 2018 2019 2018
Weighted-average common shares - diluted 83,944 78,723 82,364 77,338
Assumed conversion of Class B common shares to Class A common shares (1) 653 3,551 1,399 1,831
Adjusted Weighted-Average Common Shares 84,597 82,274 83,763 79,169
Evolent Health, Inc.
Guidance Reconciliation
(in thousands) For the Three For the Twelve
Months Ended Months Ended
March 31, December 31,
2020 2020
Net loss attributable to common shareholders of Evolent Health, Inc. $ (44,650 ) $ (103,600 )
Less:
Interest expense (5,200 ) (20,800 )
Depreciation and amortization expenses (16,500 ) (66,000 )
EBITDA (22,950 ) (16,800 )
Less:
Loss from equity method investees (17,000 ) (5,000 )
Stock-based compensation expense (6,000 ) (24,000 )
Severance costs (2,000 ) (10,000 )
Amortization of contract cost assets (450 ) (1,800 )
Acquisition-related costs (1,000 ) (4,000 )
Adjusted EBITDA $ 3,500 $ 28,000
The guidance reconciliation provided above reconciles the midpoint of the respective guidance ranges to the most comparable GAAP measure.
FORWARD-LOOKING STATEMENTS - CAUTIONARY LANGUAGE
Certain statements made in this report and in other written or oral statements made by us or on our behalf are "forward-looking statements" within the meaning of the Private Securities Litigation Reform Act of 1995 ("PSLRA"). A forward-looking statement is a statement that is not a historical fact and, without limitation, includes any statement that may predict, forecast, indicate or imply future results, performance or achievements, and may contain words like: "believe," "anticipate," "expect," "estimate," "aim," "predict," "potential," "continue," "plan," "project," "will," "should," "shall," "may," "might" and other words or phrases with similar meaning in connection with a discussion of future operating or financial performance. In particular, these include statements relating to future actions, trends in our businesses, prospective services, future performance or financial results and the outcome of contingencies, such as legal proceedings. We claim the protection afforded by the safe harbor for forward-looking statements provided by the PSLRA.
These statements are only predictions based on our current expectations and projections about future events. Forward-looking statements involve risks and uncertainties that may cause actual results, level of activity, performance or achievements to differ materially from the results contained in the forward-looking statements. Risks and uncertainties that may cause actual results to vary materially, some of which are described within the forward-looking statements, include, among others:
The risks included here are not exhaustive. Although we believe the expectations reflected in the forward-looking statements are reasonable, we cannot guarantee future results, level of activity, performance or achievements. Our Quarterly Report on Form 10-Q for the quarter ended September 30, 2019, and other documents filed with the SEC include additional factors that could affect our businesses and financial performance. Moreover, we operate in a rapidly changing and competitive environment. New risk factors emerge from time to time, and it is not possible for management to predict all such risk factors.
Further, it is not possible to assess the effect of all risk factors on our businesses or the extent to which any factor, or combination of factors, may cause actual results to differ materially from those contained in any forward-looking statements. Given these risks and uncertainties, investors should not place undue reliance on forward-looking statements as a prediction of actual results. In addition, we disclaim any obligation to update any forward-looking statements to reflect events or circumstances that occur after the date of this release.
Last updated: Feb 25, 2020