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Performant Healthcare Inc (PHLT)·Q4 2024 Earnings Summary

Executive Summary

  • Q4 2024 revenue rose to $34.77M, up 6.8% year over year; GAAP diluted EPS was $(0.01) vs $0.02 last year, and adjusted EPS was $0.02 vs $0.05, reflecting higher operating costs and lower adjusted EBITDA YoY .
  • Segment strength was broad-based: eligibility-based revenue reached $18.14M and claims-based $16.14M, both sequentially higher vs Q3 2024; customer care declined as the company continues to focus on healthcare pure-play .
  • FY25 guidance initiated: revenue $131–$135M and adjusted EBITDA $8–$9M; management reiterated a path toward a 20% adjusted EBITDA margin target as technology programs (Project Turing) and scale kick in .
  • Strategic catalysts: launch of New York State Medicaid RAC in 2025 and continued ramp of >100 commercial implementations since 2022 (42 in 2024), with commercial payer mix expanding to >57% of healthcare revenue in 2024 .
  • Wall Street consensus (S&P Global) for Q4 2024 was not retrievable at the time of this analysis due to request limits; estimate comparisons are therefore marked unavailable and should be treated accordingly (values unavailable; S&P Global).

What Went Well and What Went Wrong

What Went Well

  • Commercial client momentum: “Healthcare revenue experienced double-digit growth, led by an impressive 18% increase from our commercial clients,” and commercial mix rose from 28% in 2021 to >57% in 2024 .
  • Execution on implementations and pipeline: “Record implementations, with over 100 commercial implementations since 2022, including 42 in 2024... launch of our first State Medicaid contract with the New York State RAC” positions 2025 for ramp .
  • Clear multi-year profitability ambition: “We... believe [technology innovation] will continue to drive adjusted EBITDA expansion... support our goal of achieving a 20% adjusted EBITDA margin target with the continued success of Project Turing and as implementations and revenue scale” .

What Went Wrong

  • Margin compression YoY: Adjusted EBITDA fell to $3.12M from $4.53M and adjusted EPS to $0.02 from $0.05 YoY; GAAP swung to a $(0.01) loss from $0.02 profit in Q4 2023 .
  • Operating cost pressure: Q4 salaries and benefits increased to $26.71M (vs $23.31M) and other operating expenses to $8.75M (vs $7.35M), driving an operating loss of $(0.69)M vs $1.91M in Q4 2023 .
  • Customer Care headwind: Customer Care/Outsourced Services revenue declined to $0.49M from $1.43M YoY as the business transitions to healthcare-only focus .

Financial Results

Q4 Year-over-Year Comparison (GAAP and Non-GAAP)

MetricQ4 2023Q4 2024
Revenue ($USD Millions)$32.567 $34.766
GAAP Diluted EPS ($USD)$0.02 $(0.01)
Adjusted EBITDA ($USD Millions)$4.528 $3.117
Adjusted EPS ($USD)$0.05 $0.02

Sequential Revenue Composition (2024)

Metric ($USD Thousands)Q1 2024Q2 2024Q3 2024Q4 2024
Eligibility-based$13,388 $14,264 $16,070 $18,138
Claims-based$12,412 $13,661 $14,217 $16,141
Healthcare Total$25,800 $27,925 $30,287 $34,279
Customer Care / Outsourced Services$1,534 $1,437 $1,232 $487
Total Revenues$27,334 $29,362 $31,519 $34,766

Additional Operating Detail (YoY)

MetricQ4 2023Q4 2024
Salaries and Benefits ($USD Millions)$23.308 $26.710
Other Operating Expenses ($USD Millions)$7.349 $8.745
Income (Loss) from Operations ($USD Millions)$1.910 $(0.689)

Guidance Changes

MetricPeriodPrevious GuidanceCurrent GuidanceChange
Revenue ($USD Millions)FY 2025N/A$131–$135 New
Adjusted EBITDA ($USD Millions)FY 2025N/A$8–$9 New
Adjusted EBITDA Margin Target (%)Multi-yearN/A20% target Reiterated/Target

Management also emphasized focus on margin improvement via technology advancements and scale, and noted 2024 results were within the originally guided range despite macro pressures in payment integrity .

Earnings Call Themes & Trends

Note: Full transcript access was not available in the document set; themes reflect management’s prepared remarks and reported metrics.

TopicPrevious Mentions (Q-2 and Q-1)Current Period (Q4 2024)Trend
Commercial payer mix and growthSequential healthcare revenue rose across Q2 ($27.93M) and Q3 ($30.29M), underpinned by eligibility and claims growth .Double-digit healthcare growth; 18% increase from commercial clients; commercial share >57% of healthcare revenue in 2024 .Improving mix and scale
Technology programs (Project Turing)Not explicitly detailed in prior-quarter documents here.Expected to drive adjusted EBITDA expansion and progress toward 20% margin target .Positive efficiency narrative
State Medicaid RACNot in prior quarters here.Launch of first State Medicaid contract (New York) expected to begin in 2025 .New government growth vector
Macro/payment integrity backdropNot detailed for prior quarters here.CFO noted macro factors impacted broader payment integrity space, but 2024 results were within original guidance .Cautious on macro; execution resilient

Management Commentary

  • CEO (Simeon Kohl): “2024 was a year of organization advancement and business growth driven by our commercial clients… we have successfully expanded commercial clients from 28% to over 57% of our healthcare revenue… record implementations… including 42 in 2024… launch of our first State Medicaid contract with the New York State RAC… investments in technology innovation… will continue to drive adjusted EBITDA expansion as we enter the next phase of our business transformation” .
  • CFO (Rohit Ramchandani): “Despite macro factors impacting the broader payment integrity space, Performant delivered results within the originally guided range in 2024… full-year 2025 revenue guidance… $131M to $135M and adjusted EBITDA guidance… $8M to $9M… nearly doubles our adjusted EBITDA year over year at the midpoint… goal of achieving a 20% adjusted EBITDA margin target with the continued success of Project Turing and as implementations and revenue scale” .

Q&A Highlights

  • The full Q4 2024 earnings call transcript was not retrievable within the document set; prepared remarks and press release disclosures provide the available guidance and strategic commentary .
  • Based on management’s statements, emphasis was on margin trajectory, technology-driven efficiencies, and scaling implementations; any numerical guidance clarifications are as stated in the press release .

Estimates Context

  • Q4 2024 Wall Street consensus (S&P Global) estimates for revenue and EPS were not available at the time of query due to SPGI request limits; therefore, beat/miss vs consensus cannot be determined here (values unavailable; S&P Global).
  • FY25 consensus context was likewise unavailable; near-term, sell-side models may need to reflect higher FY25 adjusted EBITDA ($8–$9M) and revenue ($131–$135M) ranges guided by management .

Key Takeaways for Investors

  • Revenue growth is healthy and broad-based; eligibility and claims contributions both accelerated sequentially in 2024, supporting scale into 2025 .
  • Profitability inflected YoY negatively in Q4 due to higher operating expenses; watch for 2025 margin expansion delivery tied to technology programs and maturing implementations .
  • Guidance implies adjusted EBITDA nearly doubling YoY at midpoint; if execution holds, this is a key re-rating catalyst on profitability rather than top-line alone .
  • Commercial mix expansion (>57% of healthcare revenue in 2024) reduces reliance on legacy/non-healthcare operations and supports durability of growth .
  • Government pipeline catalyst: New York State Medicaid RAC launch in 2025 could add a steady revenue stream and validate government payer growth strategy .
  • Liquidity improved with year-end cash of ~$9.29M; continue monitoring capex ($7.01M in 2024) and operating cash generation ($6.18M in 2024) as the company scales .
  • Near-term trading: stock likely sensitive to proof points on adjusted EBITDA ramp each quarter and updates on Project Turing efficiency milestones; medium-term thesis hinges on sustained margin expansion toward the 20% target .

Appendix: Additional KPIs and Balance/Cash Flow Highlights

Strategic KPIs and Mix

KPI20212024
Commercial share of healthcare revenue (%)28% >57%
Commercial implementations (cumulative since 2022)>100 (42 in 2024)

Year-End Liquidity and Cash Flow (FY 2024)

MetricFY 2023FY 2024
Cash, Cash Equivalents and Restricted Cash ($USD Millions)$7.333 $9.292
Net Cash Provided by Operating Activities ($USD Millions)$3.860 $6.178
Capital Expenditure ($USD Millions)$4.143 $7.010

Segment Revenue (YoY Quarter Comparison)

Metric ($USD Thousands)Q4 2023Q4 2024
Eligibility-based$16,403 $18,138
Claims-based$14,730 $16,141
Healthcare Total$31,133 $34,279
Customer Care / Outsourced Services$1,434 $487
Total Revenues$32,567 $34,766