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HC Group Holdings II, Inc. Quarterly Report for the Quarterly Period Ended

Key Takeaway: HC Group Holdings II, Inc. Quarterly Report for the Quarterly Period Ended June 30, 2019 HC Group Holdings II, Inc. Page Condensed Consolidated Balance Sheets as of June 30, 2019 (unaudited) and December 31, 2018 (audited) 1 Unaudited Condensed Consolidated Statements of Comp

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HC Group Holdings II, Inc.
Quarterly Report for the Quarterly Period Ended June 30, 2019
HC Group Holdings II, Inc.
Page
Condensed Consolidated Balance Sheets as of June 30, 2019 (unaudited) and December 31, 2018 (audited) 1
Unaudited Condensed Consolidated Statements of Comprehensive Loss for the three and six months ended June 30, 2019 and 2018 2
Unaudited Condensed Consolidated Statements of Cash Flows for the six months ended June 30, 2019 and 2018 3
Unaudited Condensed Consolidated Statements of Shareholder's Equity for the three and six months ended June 30, 2019 and 2018 4
Notes to Unaudited Condensed Consolidated Financial Statements 5-12
HC GROUP HOLDINGS II, INC.
CONDENSED CONSOLIDATED BALANCE SHEETS
(IN THOUSANDS, EXCEPT SHARES AND PER SHARE AMOUNTS)
(unaudited) (audited)
June 30, December 31,
2019 2018
ASSETS
CURRENT ASSETS:
Cash and cash equivalents $ 46,855 $ 36,391
Accounts receivable, less allowance of $60,362 and $60,361, respectively 284,119 310,169
Inventories 75,019 83,340
Prepaid expenses and other current assets 30,068 37,525
Total current assets 436,061 467,425
NONCURRENT ASSETS:
Property and equipment, net 87,510 93,142
Intangible assets, net 209,921 219,713
Goodwill 639,011 639,011
Other noncurrent assets 16,566 15,462
Total noncurrent assets 953,008 967,328
TOTAL ASSETS $ 1,389,069 $ 1,434,753
LIABILITIES AND SHAREHOLDER'S EQUITY
CURRENT LIABILITIES:
Accounts payable $ 169,194 $ 187,886
Amounts due to plan sponsors 12,847 12,189
Accrued compensation and employee benefits 17,557 24,895
Accrued expenses and other current liabilities 16,229 10,877
Long term debt - current portion 4,150 4,150
Total current liabilities 219,977 239,997
NONCURRENT LIABILITIES:
Long term debt, net of discount and deferred financing costs 534,784 535,225
Deferred income taxes 25,569 33,481
Other noncurrent liabilities 24,593 23,225
Total noncurrent liabilities 584,946 591,931
Total liabilities 804,923 831,928
SHAREHOLDER'S EQUITY:
Common stock, $0.01 par value;
1,000 shares authorized, issued, and outstanding - -
Paid-in capital 618,417 619,635
Management notes receivable (1,287 ) (1,619 )
Accumulated deficit (33,350 ) (16,035 )
Accumulated other comprehensive income 366 844
Total shareholder's equity 584,146 602,825
TOTAL LIABILITIES AND SHAREHOLDER'S EQUITY $ 1,389,069 $ 1,434,753
The notes to unaudited condensed consolidated financial statements
are an integral part of these statements.
HC GROUP HOLDINGS II, INC.
UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS
(IN THOUSANDS)
Three Months Ended Six Months Ended
June 30, June 30,
2019 2018 2019 2018
NET REVENUE $ 512,584 $ 496,930 $ 1,005,592 $ 971,858
COST OF REVENUE 395,876 378,216 774,174 737,163
GROSS PROFIT 116,708 118,714 231,418 234,695
OPERATING COSTS AND EXPENSES:
Selling, general and administrative expenses 99,245 82,859 182,036 172,385
Provision for doubtful accounts 15,318 17,440 31,830 31,725
Depreciation and amortization expense 10,150 9,518 20,119 18,623
Total operating expenses 124,713 109,817 233,985 222,733
OPERATING (LOSS) INCOME (8,005 ) 8,897 (2,567 ) 11,962
OTHER INCOME (EXPENSE):
Interest expense (11,563 ) (12,007 ) (22,608 ) (23,288 )
Equity in earnings of joint ventures 643 211 1,192 355
Other, net (101 ) (2,230 ) (177 ) (2,309 )
Total other expense (11,021 ) (14,026 ) (21,593 ) (25,242 )
LOSS BEFORE INCOME TAXES (19,026 ) (5,129 ) (24,160 ) (13,280 )
INCOME TAX BENEFIT (5,423 ) (820 ) (6,845 ) (2,120 )
NET LOSS $ (13,603 ) $ (4,309 ) $ (17,315 ) $ (11,160 )
OTHER COMPREHENSIVE INCOME (LOSS), NET OF TAX:
Change in unrealized gains on cash flow hedges, net of income taxes of ($15), ($141), $227 and ($496), respectively 27 418 (478 ) 1,448
OTHER COMPREHENSIVE INCOME (LOSS) 27 418 (478 ) 1,448
NET COMPREHENSIVE LOSS $ (13,576 ) $ (3,891 ) $ (17,793 ) $ (9,712 )
The notes to unaudited condensed consolidated financial statements
are an integral part of these statements.
HC GROUP HOLDINGS II, INC.
UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS
(IN THOUSANDS)
Six Months Ended
June 30,
2019 2018
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss $ (17,315 ) $ (11,160 )
Adjustments to reconcile net loss to net cash provided by (used in) operations:
Depreciation and amortization expense 21,591 20,144
Deferred income taxes - net (7,912 ) (2,212 )
Loss on sale of assets 726 350
Gain on business casualty loss (626 ) -
Loss on extinguishment of debt - 72
Amortization of deferred financing costs 1,635 1,502
Equity in earnings of joint ventures (1,192 ) (355 )
Stock-based incentive compensation expense 1,153 1,106
Interest on management notes receivable (39 ) (37 )
Changes in operating assets and liabilities:
Accounts receivable, net 26,050 (41,740 )
Inventories 8,321 7,696
Prepaid expenses and other current assets 6,979 (2,110 )
Accounts payable (18,692 ) 22,799
Amounts due to plan sponsors 658 2,771
Accrued compensation and employee benefits (7,338 ) (3,670 )
Accrued expenses and other current liabilities 6,951 3,613
Other noncurrent assets and liabilities 1,456 (201 )
Net cash provided by (used in) operating activities 22,406 (1,432 )
CASH FLOWS FROM INVESTING ACTIVITIES:
Acquisition of property and equipment (8,502 ) (13,060 )
Insurance proceeds from business casualty loss 626 -
Proceeds from sale of assets 10 -
Net cash used in investing activities (7,866 ) (13,060 )
CASH FLOWS FROM FINANCING ACTIVITIES:
Redemptions to related parties (2,000 ) -
Proceeds from debt - 1,000
Repayments of debt (2,076 ) (3,074 )
Net cash used in financing activities (4,076 ) (2,074 )
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS 10,464 (16,566 )
Cash and cash equivalents - beginning of the period 36,391 53,116
CASH AND CASH EQUIVALENTS - END OF PERIOD $ 46,855 $ 36,550
Supplemental disclosure of cash flow information:
Cash paid for interest $ 15,156 $ 21,783
Cash paid for income taxes $ 1,060 $ 792
The notes to unaudited condensed consolidated financial statements
are an integral part of these statements.
HC GROUP HOLDINGS II, INC.
UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF SHAREHOLDER'S EQUITY
(IN THOUSANDS)
Accumulated
Management Other
Common Paid-In Notes Accumulated Comprehensive Shareholder's
Stock Capital Receivable Deficit Income Equity
Balance - December 31, 2017 $ - $ 617,071 $ (1,116 ) $ (9,920 ) $ 70 $ 606,105
Shareholder's contribution - 425 (425 ) - - -
Interest on management notes receivable - - (17 ) - - (17 )
Stock-based incentive compensation - 438 - - - 438
Net loss - - - (6,851 ) - (6,851 )
Other comprehensive income - - - - 1,030 1,030
Balance - March 31, 2018 $ - $ 617,934 $ (1,558 ) $ (16,771 ) $ 1,100 $ 600,705
Interest on management notes receivable - - (20 ) - - (20 )
Stock-based incentive compensation - 668 - - - 668
Net loss - - - (4,309 ) - (4,309 )
Other comprehensive income - - - - 418 418
Balance - June 30, 2018 $ - $ 618,602 $ (1,578 ) $ (21,080 ) $ 1,518 $ 597,462
Balance - December 31, 2018 $ - $ 619,635 $ (1,619 ) $ (16,035 ) $ 844 $ 602,825
Interest on management notes receivable - - (21 ) - - (21 )
Shareholder's redemptions - (2,000 ) - - - (2,000 )
Stock-based incentive compensation - 584 - - - 584
Net loss - - - (3,712 ) - (3,712 )
Other comprehensive loss - - - - (505 ) (505 )
Balance - March 31, 2019 $ - $ 618,219 $ (1,640 ) $ (19,747 ) $ 339 $ 597,171
Interest on management notes receivable - - (18 ) - - (18 )
Shareholder's redemptions - (371 ) 371 - - -
Stock-based incentive compensation - 569 - - - 569
Net loss - - - (13,603 ) - (13,603 )
Other comprehensive income - - - - 27 27
Balance - June 30, 2019 $ - $ 618,417 $ (1,287 ) $ (33,350 ) $ 366 $ 584,146
The notes to unaudited condensed consolidated financial statements
are an integral part of these statements.
HC group Holdings ii, inc.
notes to UNAUDITED CONDENSED consolidated
financial statements
(in thousands, except per share
HC Group Holdings II, Inc. ("HC II") was
incorporated under the laws of the State of Delaware on January 7, 2015, with its sole shareholder being HC Group Holdings I, LLC.
("HC I" or the "Shareholder"). On April 7, 2015, HC I and HC II collectively acquired Walgreens Infusion
Services, Inc. and its subsidiaries from Walgreen Co. (the "Predecessor Shareholder"), and the business was rebranded
as Option Care ("Option Care" or the "Company"). Option Care is a wholly-owned group of operating subsidiaries
of HC II and provides infusion therapy and other ancillary health care services through a national network of 73 locations. The
Company contracts with managed care organizations, third-party payers, hospitals, physicians, and other referral sources to provide
pharmaceuticals and complex compounded solutions to patients for intravenous delivery in the patients' homes or other nonhospital
On March 14, 2019, HC I and HC II entered into a definitive
merger agreement with BioScrip, Inc. ("BioScrip"), a national provider of infusion and home care management solutions.
Under the terms of the merger agreement, BioScrip will issue new shares of its common stock to HC I in a non-taxable exchange,
which will result in BioScrip's shareholders holding approximately 20.5% of the combined company and HC I holding approximately
79.5% of the combined company. HC I has secured committed financing, the proceeds of which will be used to retire HC II's
first lien term loan and second lien term loan, as well as all outstanding debt of BioScrip at the close of the transaction. Following
the close of the transaction, the combined company stock will continue to be listed on the Nasdaq Global Select Market. See Note
10, Subsequent Events, for further discussion on the closing of the transaction.
accompanying unaudited condensed consolidated financial statements have been prepared in conformity with generally accepted accounting
principles ("GAAP") in the United States and contain all adjustments, including normal recurring adjustments, necessary
to present fairly the Company's financial position, results of operations and cash flows for interim financial reporting.
The results of operations for the interim periods presented are not necessarily indicative of the results of operations for the
entire year. These unaudited condensed consolidated financial statements do not include all of the information and footnotes required
by GAAP for complete financial statements and should be read in conjunction with the 2018 audited consolidated financial statements,
including the notes thereto.
Company's unaudited condensed consolidated financial statements include the accounts of HC Group Holdings II, Inc. and its
subsidiaries. All intercompany transactions and balances are eliminated in consolidation.
Concentrations of Business Risk-The Company
generates revenue from managed care contracts and other agreements with commercial third-party payers. Revenue related to the Company's
largest payer was approximately 18% and 21% for the three and six months ended June 30, 2019, respectively. Revenue related to
the Company's largest payer was approximately 18% and 17% for the three and six months ended June 30, 2018, respectively.
HC group Holdings ii, inc.
notes to UNAUDITED CONDENSED consolidated
financial statements
(in thousands, except per share
For the three and six months ended June 30, 2019, approximately
13% of the Company's revenue was reimbursable through governmental programs, such as Medicare and Medicaid. For the three
and six months ended June 30, 2018, approximately 12% of the Company's revenue was reimbursable through governmental programs,
such as Medicare and Medicaid. As of June 30, 2019 and December 31, 2018, respectively, approximately 12% and 13%, respectively,
of the Company's accounts receivable was related to these programs. Governmental programs pay for services based on fee schedules
and rates that are determined by the related governmental agency. Laws and regulations pertaining to government programs are complex
and subject to interpretation. As a result, there is at least a reasonable possibility that recorded estimates will change in the
The Company does not require its patients nor other
payers to carry collateral for any amounts owed for goods or services provided. Other than as discussed above, concentration of
credit risk relating to trade accounts receivable is limited due to the Company's diversity of patients and payers. Further,
the Company generally does not provide charity care.
For the three and six months ended June 30, 2019, approximately
73% and 74%, respectively, of the Company's pharmaceutical and medical supply purchases are from three vendors. For the three
and six months ended June 30, 2018, approximately 66% and 67%, respectively, of the Company's pharmaceutical and medical
supply purchases are from two vendors. Although there are a limited number of suppliers, the Company believes that other vendors
could provide similar products on comparable terms. However, a change in suppliers could cause delays in service delivery and possible
losses in revenue, which could adversely affect the Company's financial condition or operating results.
Recent Accounting Pronouncements-In February
2016, the FASB issued ASU No. 2016-02, Leases, intended to improve financial reporting about leasing transactions. The new
guidance will require entities that lease assets to recognize on their balance sheets the assets and liabilities for the rights
and obligations created by those leases and to disclose key information about the leasing arrangements. ASU 2016-02 is effective
for interim and annual periods beginning after December 15, 2018 for public entities and certain not-for-profits and for annual
periods beginning after December 15, 2019 for non-public entities. Early adoption is permitted. The guidance permits lessees and
lessors to recognize and measure leases using a modified retrospective approach or under a prospective approach. The Company is
currently evaluating the effect this guidance will have on its consolidated financial statements and related disclosures.
In May 2014, the FASB issued ASU No. 2014-09, Revenue
from Contracts with Customers. The ASU requires that an entity recognizes revenue to depict the transfer of promised goods
or services to a customer in an amount that reflects the consideration to which the Company expects to be entitled in exchange
for these goods or services. ASU 2014-09 is effective for interim and annual reporting periods beginning after December 15, 2017
for public entities and certain not-for-profits and for annual periods beginning after December 15, 2018 for non-public entities.
Early adoption is permitted as of the original effective date, which was interim and annual reporting periods beginning after December
15, 2016 for public entities and certain not-for-profits and for annual periods beginning after December 15, 2017 for non-public
entities. The guidance permits the use of either of the following transition methods: (i) a full retrospective approach reflecting
the application of the standard in each prior reporting period with the option to elect certain practical expedients or (ii) a
retrospective approach with the cumulative effect upon initial adoption recognized at the date of adoption. Adoption of this pronouncement
will result in changes to the presentation of the financial information within the consolidated statements of comprehensive loss
as well as expanded disclosures within the notes to the financial statements. The primary change to the consolidated statements
of comprehensive loss will be to the presentation for bad debts, which relate to self-pay patients and amounts due from patients
with insurance for co-pays and deductibles. Under the new standards, these amounts will be a direct reduction from net revenues.
HC group Holdings ii, inc.
notes to UNAUDITED CONDENSED consolidated
financial statements
(in thousands, except per share
Last updated: Aug 7, 2019