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

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

3 Months Ended

11 Months Ended

12 Months Ended

Mar. 31, 2023

Dec. 02, 2021

Dec. 31, 2022

The following table provides the computation of basic and diluted net loss per share:


	Three Months Ended March 31,
	2023		2022

	(in thousands, except per share data)
Net loss attributable to Class A common stockholders–basic and diluted	$	(9,199)	$	(10,577)
Weighted average Class A common shares outstanding–basic and diluted		41,579		41,579
Net loss per share attributable to Class A common stockholders–basic and diluted	$	(0.22)	$	(0.25)


	Year Ended		December 3, 2021
	December 31,		through December 31,
	2022		2021
Net loss attributable to Class A common stockholders-basic and diluted	$	(270,127)	$	(10,081)

Weighted average Class A common shares outstanding-basic and diluted		41,579		41,579

Loss per share attributable to Class A common stockholders-basic and diluted	$	(6.50)	$	(0.24)

The following table reflects the calculation of basic and diluted net loss per common share (in dollars, except per share amounts):


					For the Period from
	For the Period from January 1,				August 20, 2020 (Inception)
	2021 through				through
	December 2, 2021				December 31, 2020
	Class A		Class B		Class A		Class B
Basic and diluted net loss per common stock
Numerator:
Allocation of net loss, as adjusted	$	(24,805,124)	$	—	$	—	$	(2,286)
Denominator:
Basic and diluted weighted average stock outstanding		29,692,013		—		—		6,875,000
Basic and diluted net loss per common stock	$	(0.84)	$	—	$	—	$	(0.00)