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

Share-Based Compensation (Tables)

v3.22.2.2
Share-Based Compensation (Tables) - P3 Health Partners Inc.
6 Months Ended 12 Months Ended
Jun. 30, 2022
Dec. 31, 2021
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]    
Schedule of fair value assumptions  

    

    

    

FMV / Unit

Valuation

 

Volatility

    

RF Rate

    

Time

    

at Grant Date

03.31.2021

 

60

%  

0.06

%  

0.90

$

4.74

12.31.2020

 

65

%  

0.10

%  

1.10

$

0.49

06.11.2020

 

45

%  

0.19

%  

1.70

$

0.15

11.04.2019

 

45

%  

1.60

%  

2.30

$

0.13

12.31.2018

 

40

%  

2.46

%  

3.10

$

0.15

Schedule of number of Class C Units (Performance-based and Time- based) activity and weighted average fair market values

Weighted

Weighted

    

Average

Average

Grant-Date

Time Based

Grant-Date

Performance

    

Fair Value

    

Units

    

Fair Value

    

Based Units

Outstanding and non-vested at December 31, 2021

$

9.20

 

5,471,400

$

 

Granted during period

 

 

 

 

Vested

 

9.20

 

4,869,786

 

 

Cancelled/forfeited

 

 

 

 

Outstanding and non-vested at June 30, 2022

$

9.20

 

601,614

$

 

  

Weighted

Weighted

 

    

Average

    

    

Average

    

Grant-Date

Time Based

Grant-Date

Performance

Fair Value

Units

Fair Value

Based Units

Outstanding and non-vested at December 31, 2018

$

0.16

1,550,000

$

0.03

500,000

Granted

 

0.13

 

1,125,000

 

0.04

1,375,000

Vested

 

0.15

 

(633,333)

 

Cancelled/forfeited

 

0.14

 

(654,167)

 

0.07

(250,000)

Outstanding and non-vested at December 31, 2019

$

0.13

 

1,387,500

 

0.04

1,625,000

Granted

 

0.49

 

600,000

 

0.04

950,000

Vested

 

0.30

 

(443,750)

 

Cancelled/forfeited

 

 

 

Outstanding and non-vested at December 31, 2020

$

0.49

 

1,543,750

$

0.04

2,575,000

Granted

 

4.74

 

985,000

 

0.38

60,000

Vested

 

1.12

 

(660,417)

 

Cancelled/forfeited

 

0.49

 

(280,000)

 

0.04

(950,000)

Outstanding and non-vested at December 2, 2021

$

2.66

 

1,588,333

$

0.04

1,685,000

Schedule of compensation costs  

Successor

Predecessor

 

December 3, 2021

January 1, 2021

Year Ended

Year Ended

 

through December 31,

through December 2,

December 31, 

December 31, 

 

    

2021

  

  

2021

    

2020

    

2019

 

Grant date fair value of profits interests - time-based

 

$

23,999,330

$

4,669,885

$

317,958

$

316,000

Profits interest compensation cost - time-based

 

$

4,635,142

 

$

3,524,277

 

$

447,475

$

474,042

Grant date fair value of profits interests - performance-based

 

$

 

$

103,000

 

$

65,000

$

15,000

Profits interest compensation cost - performance based

 

$

$

176,975

$

$

Class V shares    
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]    
Schedule of share-based compensation activity  

Weighted

Weighted

Average

Average

Grant-Date

Time Based

Grant-Date

Performance

    

Fair Value

    

Units

    

Fair Value

    

Based Units

Outstanding and non-vested at December 3, 2021

$

 

$

 

Granted on December 3, 2021(1)

 

9.20

 

5,471,400

 

 

Granted during period

 

 

 

 

Vested

 

 

 

 

Cancelled/forfeited

 

 

 

 

Outstanding and non-vested at December 31, 2021

$

9.20

 

5,471,400

$

 

(1) Represents predecessor profit interest awards which were replaced with Class V awards on the Merger Date.