P3 Health Partners Inc. Quarterly report pursuant to Section 13 or 15(d)

Summary of Significant Accounting Policies (Tables)

6 Months Ended

Jun. 30, 2021

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


	Three Months Ended June 30,			Six Months Ended June 30,
	2021			2021
Redeemable Class A Common Stock
Numerator: Earnings allocable to Redeemable Class A Common Stock
Interest Income	$	10,434		$	10,434
Income and Franchise Tax available to be withdrawn from the Trust Account		(10,434	)		(10,434	)

Redeemable Net Earnings	$	—		$	—

Denominator: Weighted Average Redeemable Class A Common Stock
Redeemable Class A Common Stock, Basic and Diluted		29,616,045			30,496,324
Basic and diluted income (loss) per share, Class A redeemable common stock	$	0.00		$	0.00


Non-Redeemable Class A and B Common Stock
Numerator: Net loss minus Redeemable Net Earnings
Net loss	$	(10,523,877	)	$	(5,704,921	)
Redeemable Net Earnings		—			—

Non-Redeemable Net Loss	$	(10,523,877	)	$	(5,704,921	)

Denominator: Weighted Average Non-redeemable Class A and B Common stock
Non-Redeemable Class A and B Common Stock, Basic and Diluted		9,695,318			6,875,000
Basic and diluted net loss per share, Class A and Class B non-redeemable common stock	$	(1.09	)	$	(0.83	)