P3 Health Partners Inc. Post-effective amendment to a registration statement that is not immediately effective upon filing

Post-effective amendment to a registration statement that is not immediately effective upon filing

Cover
- Cover
Financial Statements
Notes to Financial Statements
Accounting Policies
- Significant Accounting Policies (Policies)
Notes Tables
Notes Details
Uncategorized

Significant Accounting Policies (Tables)

v3.23.1

Significant Accounting Policies (Tables)

3 Months Ended

12 Months Ended

Mar. 31, 2023

Dec. 31, 2022

Accounting Policies [Abstract]

Summary of sources (by product type) from which the Company's revenues are derived


	Three Months				Three Months
	Ended				Ended
Revenue Type	March 31, 2023		% of Total		March 31, 2022		% of Total

	(dollars in thousands)
Capitated revenue	$	298,704	98.9	%	$	269,685	98.6	%
Other patient service revenue:
Clinic fees and insurance		1,480	0.5	%		1,882	0.7	%
Care coordination / management fees		1,850	0.6	%		1,921	0.7	%
Incentive fees		43	0.0	%		56	0.0	%
Total other patient service revenue		3,373	1.1	%		3,859	1.4	%
Total revenue	$	302,077	100.0	%	$	273,544	100.0	%


	Successor								Predecessor
	Year Ended				December 3, 2021				January 1, 2021
	December 31,				through December 31,				through December 2,
Revenue Type	2022		% of Total		2021		% of Total		2021		% of Total
Capitated revenue	$	1,034,800	99	%	$	57,224	97	%	$	567,735	98	%
Other patient service revenue:
Clinical fees & insurance revenue		6,158	0	%		751	2	%		4,318	1	%
Shared risk revenue		351	0	%		181	0	%		602	0	%
Care coordination / management fees		7,924	1	%		600	1	%		5,880	1	%
Incentive fees		238	0	%		6	0	%		67	0	%
Total other patient service revenue		14,671	1	%		1,538	3	%		10,867	2	%
Total revenue	$	1,049,471	100	%	$	58,762	100	%	$	578,602	100	%

Summary of estimated useful lives applicable to PP&E


Classification		Depreciation Cycle
Leasehold improvements (cycle: lease term)		1 to 10 Years
Furniture and fixtures		7 Years
Computer equipment		3 Years
Medical equipment		7 Years
Software		3 Years

Summary of key inputs into the option pricing model


	March 31, 2023			December 31, 2022
Volatility		73.0	%		55.0	%
Risk-free interest rate		3.8	%		4.1	%
Exercise price	$	11.50		$	11.50
Expected term		3.7	years		3.9	years

- Definition

The tabular disclosure of estimated useful lives applicable to property, plant and equipment.

+ References

No definition available.

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- Definition

Tabular disclosure of disaggregation of revenue into categories depicting how nature, amount, timing, and uncertainty of revenue and cash flows are affected by economic factor.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 5
-URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130545-203045

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Tabular disclosure of input and valuation technique used to measure fair value and change in valuation approach and technique for each separate class of asset and liability measured on recurring and nonrecurring basis.

+ References

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
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-URI https://asc.fasb.org/extlink&oid=126976982&loc=d3e19207-110258

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