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10-Q2026-05-07· merged:deepseek-v4-flash

EVH · Evolent Health, Inc.

0001628908-26-000033

SEC filing

Summary

Evolent Health has one operating segment; revenue grew 2.6% YoY to $496.2M, with no buybacks or dividends in Q1 2026.

Key takeaways

Full analysis

Notes & Operating Detail

Balance Sheet & Liquidity

As of March 31, 2026, Evolent Health held $142.0M in cash and cash equivalents (excluding $26.7M restricted). Total assets were $1,879B, with goodwill and intangibles comprising $1,264B. Total debt (net) stood at $973.5M, consisting of convertible notes ($554.5M carrying value) and credit facility term loans ($419M). Shareholders' equity was $396.4M, a decline from $415.2M at year-end 2025 due to the net loss. The current ratio (current assets/current liabilities) is 1.32, indicating adequate liquidity.

Commitments & Contractual Obligations

The Notes disclose operating lease commitments of $12.7M over the remaining terms (weighted average 2.9 years). Letters of credit totaled $14.9M, secured by $16.0M restricted cash. The Tax Receivables Agreement liability remains at $108.9M. No material supply or capacity purchase commitments were disclosed; the company's main contractual obligations relate to leases and the TRA.

Capital Allocation (buybacks, dividends, debt, capex)

During Q1 2026, Evolent did not repurchase shares or pay dividends. Capital expenditures (internal-use software & property/equipment) were $6.4M (1.3% of revenue). Debt activity was negligible: no new issuances or repayments; the small increase in carrying value reflects amortization of debt discount/issuance costs. The company has not announced any new buyback authorization.

Segment / Geographic Mix (if disclosed at note level)

Evolent operates as a single reportable segment. Revenue is disaggregated by line of business (Medicaid $218.1M, Medicare $162.8M, Commercial $115.3M) and by product suite (Performance Suite $323.3M, Specialty Technology $80.8M, Administrative Services $49.6M, Cases $42.6M). Geographical mix is not disclosed. The company has one CODM and no further segment reporting.

Cash Flow Quality

Cash Flow Quality

Operating cash flow (CFO) was -$0.984M, a significant deterioration from +$4.565M in the prior year, driven primarily by large negative working capital swings: accrued liabilities decreased $20.982M, accrued compensation declined $19.98M, and operating lease liabilities decreased $7.222M. These outflows were partially offset by a $39.766M increase in reserves for claims. Capex (internal-use software and PP&E) was $6.406M, down from $8.595M, indicating lower investment intensity. The company did not engage in share repurchases or pay dividends during the quarter, providing a clean capital returns profile. The negative CFO combined with capex resulted in negative free cash flow of approximately -$7.39M (CFO minus capex). Notable one-time items include a $52.348M loss on option exercise in the prior year and $1.906M loss on lease termination, both non-recurring. Overall, cash flow quality is weak due to heavy working capital consumption, but the business continues to invest in software and equipment.