0001822359-23-000032 | 10-Q | XBRL Viewer

Acquisition of Businesses

9 Months Ended

Sep. 30, 2023

Business Combination and Asset Acquisition [Abstract]

Government Medical Services, LLC

On July 6, 2022, Holdings acquired 100% of the outstanding shares of common stock of GMS, a provider of medical services. The aggregate purchase price consisted of $20,338,789 in cash consideration. Holdings also agreed to pay GMS an additional $3,000,000 upon GMS meeting certain performance conditions within a year of the closing date of the acquisition, or July 6, 2023. Acquisition costs are included in general and administrative expenses and totaled $1,001,883 for the twelve months ended December 31, 2022. As of September 30, 2023, there was a remaining contingent liability balance of $3,000,000.

Exceptional Medical Transportation, LLC

On July 13, 2022, Holdings acquired 100% of the outstanding shares of common stock of Exceptional, a provider of medical transportation services, in exchange for an aggregate purchase price of $13,708,333, consisting of $7,708,333 in cash at closing and $6,000,000 payable over a 24-month period following the closing date of the acquisition. The Company also agreed to pay up to $2,000,000 in contingent consideration upon meeting certain performance conditions within two years of the closing date of such acquisition. The estimated contingent consideration amount payable for Exceptional was $1,080,000 as of December 31, 2022 and September 30, 2023. Acquisition costs are included in general and administrative expenses and totaled $56,571 for the twelve months ended December 31, 2022. The Company paid $3,000,000 of the $6,000,000 remaining purchase price payable as of September 30, 2023.

Ryan Bros. Fort Atkinson, LLC

On August 9, 2022, Holdings acquired 100% of the outstanding shares of common stock of Ryan Brothers, a provider of medical transportation services, in exchange for an aggregate purchase price of $11,422,252, consisting of $7,422,252 in cash at closing and an estimated $4,000,000 in contingent consideration to be paid out over 24 months, commencing on August 1, 2022, based on performance of certain obligations. Acquisition costs are included in general and administrative expenses and totaled $230,175 for the twelve months ended December 31, 2022. The remaining contingent consideration amounted to $3,840,026 as of September 30, 2023.

Community Ambulance Services Ltd.

On October 12, 2022, Holdings, through its indirect wholly owned subsidiary Ambulnz U.K. Ltd. (“UK Ltd.”), acquired Community Ambulance Service Ltd (“CAS”), a provider of emergency and non-emergency transport services, including high dependency, urgent care, mental health and blue light transport services, and diagnostics testing in the U.K. The aggregate purchase price consisted of approximately $5,541,269 in cash. The net assets acquired through the CAS acquisition was $7,134,881 mainly from the vehicles with high fair market value, which directly lead to a gain on bargain purchase amounting to $1,593,612. The Company expects this acquisition to help increase the Company’s presence in the U.K. market and help provide improved access to municipal contracts. Acquisition costs are included in general and administrative expenses and amounted to $171,779 for the twelve months ended December 31, 2022.

Location Medical Services, LLC

On December 9, 2022, Holdings, through UK Ltd., acquired 100% of the outstanding shares of common stock of LMS. The aggregate purchase price consisted of $302,450 in cash consideration. Holdings also agreed to pay LMS an additional $11,279,201 in deferred consideration and an estimated $2,475,540 in contingent consideration upon LMS meeting certain performance conditions in 2023. The Company paid $11,279,201 of deferred consideration to LMS during the nine months ended September 30, 2023. Acquisition costs are included in general and administrative expenses and totaled $4,200 for the twelve months ended December 31, 2022.

Cardiac RMS, LLC

On March 31, 2023, Holdings acquired 51% of the outstanding shares of common stock of CRMS, a provider of cardiac implantable electronic device remote monitoring and virtual care management services. The closing consideration of $10,000,000 consisted of $9,000,000 in cash and $1,000,000 worth of shares of Common Stock issued in a private placement transaction. A further probable consideration of $15,822,190 is to be paid out over 36 months following the closing of the transaction for the remaining 49% equity of CRMS, based on CRMS’ attainment of full-year EBITDA targets. $5,000,000 of such further probable consideration is to be paid in cash and the remaining $10,822,190 is to be paid in shares of Common Stock. Acquisition costs are included in general and administrative expenses and totaled $229,937 for the nine months ended September 30, 2023.

Ambulnz-FMC North America LLC

On April 1, 2023, the Company acquired the remaining outstanding shares of common stock of Ambulnz-FMC North America LLC (“FMC NA”), a prominent healthcare company that focuses on providing vital products and services for patients suffering from kidney diseases and renal failure, from its joint venture with Holdings in exchange for $4,000,000 in cash and $3,000,000 in Common Stock. Acquisition costs are included in general and administrative expenses totaling approximately $35,560 for the nine months ended September 30, 2023.

Healthworx LLC

On May 10, 2023, the Company acquired the remaining outstanding shares of common stock of Healthworx LLC (“Healthworx”), a provider of management, administration and support services to Service Providers focused on medical testing and diagnostic screening, from its joint venture with Rapid Reliable Testing, LLC (“RRT”) in exchange for $1,385,156 in cash.

The following table presents the preliminary allocation of the assets acquired and liabilities assumed at each acquisition date:


	FMC NA		CRMS		LMS		CAS		Ryan Brothers		Exceptional		GMS		Total

Consideration:
Cash consideration	$	4,000,000	$	9,000,000	$	302,450	$	5,541,269	$	7,422,252	$	6,375,000	$	20,338,789	$	52,979,760
Stock consideration	3,000,000		1,000,000		—		—		—		—		—		4,000,000
Due to seller	—		—		11,279,201		—		—		6,000,000		—		17,279,201
Amounts held under an escrow account	—		—		—		—		—		1,333,333		—		1,333,333
Contingent liability	—		15,822,190		2,475,540		—		4,000,000		1,080,000		3,000,000		26,377,730
Total consideration	$	7,000,000	$	25,822,190	$	14,057,191	$	5,541,269	$	11,422,252	$	14,788,333	$	23,338,789	$	101,970,024

Recognized amounts of identifiable assets acquired and liabilities assumed
Cash	$	—	$	1,574,604	$	5,404,660	$	892,218	$	620,548	$	299,050	$	1,005,453	$	9,796,533
Accounts receivable	—		2,033,533		623,635		7,002,325		5,844,494		3,785,490		3,975,160		23,264,637
Other current assets	—		293,478		134,216		1,167,326		136,157		—		30,734		1,761,911
Property, plant and equipment	—		—		519,391		4,548,956		2,125,134		2,450,900		4,092		9,648,473
Intangible assets	—		15,930,000		2,419,600		—		387,550		125,000		10,305,000		29,167,150
Total identifiable assets acquired	—		19,831,615		9,101,502		13,610,825		9,113,883		6,660,440		15,320,439		73,638,704

Accounts payable	—		28,978		40,447		2,036,714		44,911		—		137,239		2,288,289
Due to seller	—		2,448,460		—		—		5,844,494		4,084,540		—		12,377,494
Other current liabilities	—		174,177		1,012,992		4,439,230		286,792		—		562,809		6,476,000
Total liabilities assumed	—		2,651,615		1,053,439		6,475,944		6,176,197		4,084,540		700,048		21,141,783

Noncontrolling interests	2,567,037		—		—		—		—		—		—		2,567,037

Goodwill	—		8,642,190		6,009,128		(1,593,612)		8,484,566		12,212,433		8,718,398		42,473,103
Additional paid-in-capital	4,432,963		—		—		—		—		—		—		4,432,963

Total purchase price	$	7,000,000	$	25,822,190	$	14,057,191	$	5,541,269	$	11,422,252	$	14,788,333	$	23,338,789	$	101,970,024

Line of Credit (Details)	Oct. 19, 2023 USD ($)	Nov. 02, 2022	Nov. 01, 2022 USD ($) bank	Sep. 30, 2023 USD ($)
Line of Credit (Details) [Line Items]
Number of banks with agreements \| bank			2
Number of banks, administrative agent \| bank			1
Maximum amount outstanding during period			$ 90,000,000
Line of credit facility, increase			$ 50,000,000
Long tem debt outstanding amount				$ 2,740,991
Revolving Credit Facility
Line of Credit (Details) [Line Items]
Debt instrument, term (in years)		5 years
Revolving Credit Facility \| Subsequent Event
Line of Credit (Details) [Line Items]
Proceeds from issuance of long-term debt	$ 25,000,000
Line of Credit \| Revolving Credit Facility
Line of Credit (Details) [Line Items]
Long tem debt outstanding amount				$ 0
Line of Credit \| Revolving Credit Facility \| Subsequent Event
Line of Credit (Details) [Line Items]
Proceeds from issuance of long-term debt	$ 25,000,000
Line of Credit \| Secured Overnight Financing Rate
Line of Credit (Details) [Line Items]
Variable rate			1.25%
Line of Credit \| Base Rate
Line of Credit (Details) [Line Items]
Variable rate			0.25%

Property and Equipment, Net (Details) - USD ($)	3 Months Ended		9 Months Ended
Property and Equipment, Net (Details) - USD ($)	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Property, Plant and Equipment [Abstract]
Disposals of assets			$ 591,184
Accumulated depreciation of assets disposed			154,443
Proceeds from disposal of property and equipment			274,210	$ 0
Loss on disposition of assets	$ 9,983	$ (42,667)	163,452	(42,667)
Depreciation expense	$ 1,625,070	$ 1,150,806	$ 4,697,717	$ 2,592,244

Notes Payable (Tables)

9 Months Ended

Sep. 30, 2023

Debt Disclosure [Abstract]

Schedule of notes payable

The following table summarizes the Company’s notes payable:


	September 30, 2023		December 31, 2022
Equipment and financing loans payable, between 2.5% and 11.3% interest and maturing between June 2023 and August 2028	$	2,740,991	$	1,901,514
Loan received pursuant to the Payroll Protection Program Term Note	—		—
Total notes payable	2,740,991		1,901,514
Less: current portion of notes payable	$	696,053	$	664,913
Total non-current portion of notes payable	$	2,044,938	$	1,236,601

Schedule of future minimum annual maturities of notes payable

Future minimum annual maturities of notes payable as of September 30, 2023 are as follows:


	Notes Payable
2023, remaining	$	180,213
2024	672,684
2025	678,695
2026	623,935
2027	428,872
Thereafter	156,592
Total maturities	$	2,740,991
Current portion of notes payable	(696,053)
Long-term portion of notes payable	$	2,044,938

- Definition

Tabular disclosure of long-debt instruments or arrangements, including identification, terms, features, collateral requirements and other information necessary to a fair presentation. These are debt arrangements that originally required repayment more than twelve months after issuance or greater than the normal operating cycle of the entity, if longer.

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+ Details

Goodwill

9 Months Ended

Sep. 30, 2023

Goodwill and Intangible Assets Disclosure [Abstract]

Goodwill

In connection with the ABC, the Company evaluated its goodwill balances as of December 31, 2022 and determined that there was an impairment of goodwill related to its Health reporting unit. The impairment was primarily due to the ABC filing.

As a result of this impairment, the Company recognized a non-cash charge of $2,921,958 in the year ended December 31, 2022 in the Consolidated Statements of Operations. The charge was recorded as part of other income in the Company’s Consolidated Statements of Operations and has no impact on its cash flow, liquidity, or compliance with debt covenants.

Additionally, the Company recorded an aggregate of $35,299,136 in goodwill in connection with its acquisitions in the year ended December 31, 2022.

The Company also updated the carrying value of the goodwill in its unaudited Condensed Consolidated Balance Sheets to reflect the additional goodwill. The carrying value of goodwill amounted to $47,594,304 as of September 30, 2023. The changes in the carrying value of goodwill for the period ended September 30, 2023 are as noted in the table below:


	Carrying Value
Balance as of December 31, 2022	$	38,900,413
Goodwill acquired during the period	8,642,190
Currency translation adjustment	51,701
Balance as of September 30, 2023	$	47,594,304

Intangibles - Schedule of amortization expense for the next five years in aggregate (Details)	Sep. 30, 2023 USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
2023, remaining	$ 986,093
2024	3,896,784
2025	3,846,769
2026	3,236,605
2027	3,235,890
Thereafter	12,422,803
Net Carrying Amount	$ 27,624,944

Property and Equipment, Net

9 Months Ended

Sep. 30, 2023

Property, Plant and Equipment [Abstract]

Property and Equipment, Net

Property and equipment, net as of September 30, 2023 and December 31, 2022 are as follows:


	September 30, 2023		December 31, 2022

Transportation equipment	$	23,327,391	$	20,773,862
Medical equipment	6,864,138		5,177,520
Office equipment and furniture	3,507,597		2,686,065
Leasehold improvements	656,662		579,658
Buildings	527,283		527,283
Land	37,800		37,800
	$	34,920,871	$	29,782,188
Less: Accumulated depreciation	(13,068,208)		(8,524,013)
Property and equipment, net	$	21,852,663	$	21,258,175

During the nine months ended September 30, 2023, the Company disposed of assets with a cost of $591,184 and accumulated depreciation of $154,443 for proceeds of $274,210. The Company recorded a loss on disposal of assets of $163,452.

The Company recorded depreciation expense of $1,625,070 and $1,150,806 for the three months ended September 30, 2023 and 2022, respectively.

The Company recorded depreciation expense of $4,697,717 and $2,592,244 for the nine months ended September 30, 2023 and 2022, respectively.

Stock Based Compensation (Tables)

9 Months Ended

Sep. 30, 2023

Share-Based Payment Arrangement [Abstract]

Schedule of fair value of the sole stock option grants

The following assumptions were used to compute the fair value of the stock option grants during the nine months ended September 30, 2023 and 2022:


	Nine Months Ended September 30,
	2023		2022
Risk-free interest rate	4.10 - 4.87		0.07 - 2.80
Expected term (in years)	6.25		4
Volatility	52% - 62%		60% - 64%
Dividend yield	0	%

Schedule of company’s stock option activity

The following table summarizes the Company’s stock option activity under the Company’s 2021 Stock Incentive Plan for the nine months ended September 30, 2023:


	Options Shares	Weighted Average Exercise Price		Weighted Average Remaining Contractual Life in Years	Aggregate Intrinsic Value
Balance as of December 31, 2022	11,571,308	$	7.11	9.05	$	39,389,063
Granted/vested during the year	1,115,874	8.92		—	—
Exercised during the year	(493,984)	3.63		—	—
Cancelled during the year	(551,665)	7.66		—	—
Balance as of September 30, 2023	11,641,533	7.42		8.47	49,268,644
Options vested and exercisable as of September 30, 2023	2,937,143	$	6.36	7.65	3,060,026

Share-Based Payment Arrangement, Restricted Stock and Restricted Stock Unit, Activity

Activity under RSUs during the nine months ended September 30, 2023 was as follows:


	RSUs	Weighted- Average Grant Date Fair Value Per RSU
Balance as of December 31, 2022	305,587	$	8.35
Granted	253,796	8.39
Vested	(156,276)	8.90
Forfeited	—	—
Balance as of September 30, 2023	403,107	8.16
Vested and unissued as of September 30, 2023	212,518	8.25
Non-vested as of September 30, 2023	403,107	8.16

Unaudited Condensed Consolidated Statements of Cash Flows - USD ($)	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income	$ 2,055,068	$ 23,594,786
Adjustments to reconcile net income to net cash (used in) provided by operating activities:
Depreciation of property and equipment	4,697,717	2,592,244
Amortization of intangible assets	4,295,958	2,269,423
Amortization of finance lease right-of-use assets	2,822,982	2,391,989
Loss (gain) on disposal of assets	163,452	(42,667)
Deferred tax asset	1,049,236	0
Loss (gain) on equity method investments	301,362	(99,840)
Bad debt expense	(311,441)	2,702,979
Stock-based compensation	15,161,847	4,616,056
Gain on remeasurement of finance leases	(4,834)	(1,388,273)
Loss on liquidation of business	70,284	0
Gain on remeasurement of warrant liabilities	0	(1,137,070)
Change in fair value of contingent consideration	(159,974)	0
Changes in operating assets and liabilities:
Accounts receivable	(103,483,997)	2,894,650
Prepaid expenses and other current assets	(336,093)	(282,668)
Other assets	696,984	882,432
Accounts payable	(12,640,920)	(3,983,383)
Accrued liabilities	27,319,258	2,596,887
Net cash (used in) provided by operating activities	(58,303,111)	37,607,545
CASH FLOWS FROM INVESTING ACTIVITIES:
Acquisition of property and equipment	(4,360,807)	(1,994,161)
Acquisition of intangibles	(2,478,808)	(1,956,434)
Acquisition of businesses	(20,203,464)	(33,843,373)
Equity method investments	(150,510)	0
Proceeds from disposal of property and equipment	274,210	0
Net cash (used in) investing activities	(26,919,379)	(37,793,968)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from revolving credit line	0	1,000,000
Repayments of notes payable	(529,583)	(585,711)
Due to seller	(8,417,936)	(1,007,800)
Noncontrolling interest contributions	0	2,063,000
Proceeds from exercise of stock options	1,549,298	1,880,568
Payments for taxes related to shares withheld for employee taxes	(2,166,982)	0
Common stock repurchased	0	(497,759)
Equity costs	0	(19,570)
Payments on obligations under finance lease	(2,293,330)	(2,146,857)
Net cash (used in) provided by financing activities	(11,858,533)	685,871
Effect of exchange rate changes on cash and cash equivalents	227,887	(252,854)
Net (decrease) increase in cash and restricted cash	(96,853,136)	246,594
Cash and restricted cash at beginning of period	164,109,074	179,105,730
Cash and restricted cash at end of period	67,255,938	179,352,324
Supplemental disclosure of cash and non-cash transactions:
Cash paid for interest	179,430	102,203
Cash paid for interest on finance lease liabilities	394,443	434,580
Cash paid for income taxes	4,223,810	917,445
Right-of-use assets obtained in exchange for lease liabilities	2,407,938	4,094,731
Fixed assets acquired in exchange for notes payable	1,369,060	819,231
Receivable exchanged for trade credits	1,500,000	0
Reconciliation of cash and restricted cash
Cash	52,922,517	169,598,749
Restricted cash	14,333,421	9,753,575
Total cash and restricted cash shown in statement of cash flows	67,255,938	179,352,324
FMC NA
Supplemental disclosure of cash and non-cash transactions:
Acquisition of remaining FMC NA through due to seller and issuance of stock	7,000,000	0
CRMS
Supplemental disclosure of cash and non-cash transactions:
Acquisition of remaining FMC NA through due to seller and issuance of stock	$ 1,000,000	$ 0

Stock Based Compensation - Narrative (Details) - USD ($) $ / shares in Units, shares in Millions	3 Months Ended	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2023	Dec. 31, 2022
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Contractual term		10 years
Employee stock options on a converted basis had vested (in shares)	2.9	2.9
Dividend yield		0.00%
Weighted average fair value per share (in dollars per share)		$ 8.92	$ 7.04
Total unrecognized compensation related to unvested stock option awards granted	$ 30,994,529	$ 30,994,529	$ 41,666,564
Weighted average period (in years)		1 year 10 months 6 days
Options \| Minimum
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Vesting period		3 years
Options \| Maximum
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Vesting period		5 years
Restricted Stock Units (RSUs)
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Weighted average period (in years)		1 year 3 months 18 days
Total grant-date fair value		$ 2,130,040
Stock-based compensation expense	25,000	1,416,338
Unrecognized compensation cost	$ 3,290,875	$ 3,290,875
Restricted Stock Units (RSUs) \| Minimum
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Vesting period		1 year
Restricted Stock Units (RSUs) \| Maximum
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Vesting period		4 years

Intangibles - Narrative (Details) - USD ($)		1 Months Ended	3 Months Ended		9 Months Ended
Intangibles - Narrative (Details) - USD ($)	Sep. 30, 2023	Jul. 31, 2023	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Jun. 30, 2023	Dec. 31, 2022
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets, foreign currency translation adjustment					$ 4,402
Amortization expense			$ 1,515,378	$ 990,345	$ 4,295,958	$ 2,269,423
Amortization expense term					5 years
Accounts receivable, net of allowance	$ 4,778,401		4,778,401		$ 4,778,401			$ 7,818,702
Decrease in accounts receivable					(103,483,997)	$ 2,894,650
Net Carrying Amount	27,624,944		27,624,944		27,624,944
Trade credits
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets acquired	1,500,000
Net Carrying Amount	$ 1,500,000		$ 1,500,000		$ 1,500,000
Customer One
Finite-Lived Intangible Assets [Line Items]
Accounts receivable, net of allowance							$ 5,000,000	$ 5,000,000
Decrease in accounts receivable		$ 3,500,000

ABC and Held for Sale

9 Months Ended

Sep. 30, 2023

Discontinued Operations and Disposal Groups [Abstract]

ABC and Held for Sale

ABC and Held for SaleDuring the fiscal year 2022, the Company started discussions regarding the potential liquidation process of Health through an ABC, with a targeted timeline for the transaction to be fully closed in December 2022. The conversation involved operations, human resources, external legal counsel, and Amb, LLC, a California limited liability company (the “Assignee”). Due to operational processes, the filing was extended and finalized on February 3, 2023.

An ABC is a liquidation process governed by state law (California law in this instance) that is an alternative to a bankruptcy case under federal law. Prior to commencing the ABC, Health ceased business operations and all of its employees were terminated and treated in accordance with California law. In the ABC, all of Health’s assets were transferred to the Assignee, who acted as a fiduciary for creditors and in a capacity equivalent to that of a bankruptcy trustee. The Assignee was responsible for liquidating the assets. Similar to a bankruptcy case, there was a claims process. Creditors of Health received notice of the ABC and a proof of claim form and were required to submit a proof of claim in order to participate in distribution of net liquidation proceeds by the Assignee.

As of December 31, 2022, Health met the criteria to be classified as held for sale. As such, the Company is required to record Health’s assets and liabilities at the lower of carrying value or fair value less any costs to sell and present the related assets and liabilities as separate line items in the Condensed Consolidated Balance Sheets.

The following table presents information related to the major classes of assets and liabilities that were classified as held for sale in the Company’s Consolidated Balance Sheet as of December 31, 2022 and September 30, 2023:


	Pre ABC Adjustment			2022 Adjustments			December 31,			YTD 2023 Adjustments			September 30,
							2022						2023
ASSETS

Current assets:
Cash and cash equivalents		$	(190,312)		$	190,312		$	—		$	—		$	—
Accounts receivable, net		1,219,927			(1,219,927)			—			—			—
Prepaid expenses and other current assets		22,850			(22,850)			—			—			—
Total current assets		1,052,465			(1,052,465)			—			—			—

Property and equipment, net		1,107,279			(1,107,279)			—			—			—
Intangibles, net		30,697			(30,697)			—			—			—
Goodwill		5,085,689			(5,085,689)			—			—			—
Operating lease right-of-use assets		29,753			(29,753)			—			—			—
Assets held for sale		—			4,480,344			4,480,344			(4,480,344)			—
Other assets		18,053,495			(96,419)			17,957,076			(17,957,076)			—
Total assets		$	25,359,378		$	(2,921,958)		$	22,437,420		$	(22,437,420)		$	—

LIABILITIES AND STOCKHOLDERS’ EQUITY

Current liabilities:
Accounts payable		$	196,122		$	(196,122)		$	—		$	—		$	—
Accrued liabilities		63,655,442			(4,250,603)			59,404,839			(59,404,839)			—
Operating lease liability, current		33,619			(33,619)			—			—			—
Liabilities held for sale		—			4,480,344			4,480,344			(4,480,344)			—
Total current liabilities		63,885,183			—			63,885,183			(63,885,183)			—
Total liabilities		$	63,885,183		$	—		$	63,885,183		$	(63,885,183)		$	—

Stockholders' equity:
Accumulated deficit		$	(38,525,805)		$	(2,921,958)		$	(41,447,763)		$	41,447,763		$	—
Total stockholders’ equity attributable to DocGo Inc. and Subsidiaries		(38,525,805)			(2,921,958)			(41,447,763)			41,447,763			—
Noncontrolling interests		—			—			—			—			—
Total stockholders’ equity		$	(38,525,805)		$	(2,921,958)		$	(41,447,763)		$	41,447,763		$	—
Total liabilities and stockholders’ equity		$	25,359,378		$	(2,921,958)		$	22,437,420		$	(22,437,420)		$	—

The intercompany receivables and intercompany payables are eliminated in the Company’s Consolidated Balance Sheet.

Intangibles

9 Months Ended

Sep. 30, 2023

Goodwill and Intangible Assets Disclosure [Abstract]

Intangibles

Intangible assets consisted of the following as of September 30, 2023 and December 31, 2022:


	September 30, 2023
	Estimated Useful Life (Years)	Gross Carrying Amount		Additions		Accumulated Amortization		Net Carrying Amount
Patents	15 years	$	62,823	$	20,461	$	(14,195)	$	69,089
Computer software	5 years	247,828		—		(233,928)		13,900
Operating licenses	Indefinite	8,799,004		600,000		—		9,399,004
Internally developed software	4-5 years	8,284,058		1,838,085		(8,680,204)		1,441,939
Material contracts	Indefinite	62,550		—		—		62,550
Customer relationships	9 years	12,397,954		15,847,527		(2,530,535)		25,714,946
Trademark	8 years	326,646		2,735		(34,311)		295,070
Non-compete agreements	5 years	—		100,000		(10,000)		90,000
Trade credits	5 years	—		1,500,000		—		1,500,000
		$	30,180,863	$	19,908,808	$	(11,503,173)	$	38,586,498


	December 31, 2022
	Estimated Useful Life (Years)	Gross Carrying Amount		Additions		Accumulated Amortization		Net Carrying Amount
Patents	15 years	$	48,668	$	14,155	$	(10,116)	$	52,707
Computer software	5 years	294,147		(46,319)		(224,886)		22,942
Operating licenses	Indefinite	8,375,514		423,490		—		8,799,004
Internally developed software	4-5 years	6,013,513		2,270,545		(6,378,911)		1,905,147
Material contracts	Indefinite	—		62,550		—		62,550
Customer relationships	8-9 years	—		12,397,954		(594,301)		11,803,653
Trademark	8 years	—		326,646		(3,403)		323,243
		$	14,731,842	$	15,449,021	$	(7,211,617)	$	22,969,246

The intangible assets include an immaterial foreign currency translation adjustment in the amount of $4,402. Intangible asset balances are translated into U.S. dollars using exchange rates in effect at period end, and adjustments related to foreign currency translation are included in other comprehensive income.

The Company recorded amortization expense of $1,515,378 and $990,345 for the three months ended September 30, 2023 and 2022, respectively.

The Company recorded amortization expense of $4,295,958 and $2,269,423 for the nine months ended September 30, 2023 and 2022, respectively.

Future amortization expense at September 30, 2023 for the next five years and in the aggregate are as follows:


	Amortization Expense
2023, remaining	$	986,093
2024	3,896,784
2025	3,846,769
2026	3,236,605
2027	3,235,890
Thereafter	12,422,803
Total	$	27,624,944

Trade Credit Agreement

During 2022, the Company provided mobile health services to one of its customers for an aggregate of $5,000,000. In June 2023, the Company entered into a Trade Credit Agreement with this customer whereby the customer was expected to provide the Company with $5,000,000 in trade credit on future vendor advertising expenditures. In July 2023, the customer paid $3,500,000 in cash to partially settle the outstanding amount owed to the Company.

The fair value of the trade credits amounted to $1,500,000, which was the remaining amount owed to the Company. As of September 30, 2023, the trade credits have been reclassified from accounts receivable to intangible assets, net on the Condensed Consolidated Balance Sheets. These trade credits are amortized to amortization expense under a usage-model as the credits are used to purchase advertising services. The Company had a remaining balance of $1,500,000 in trade credits as of September 30, 2023.

Stock Based Compensation (Details) - Schedule of activity under RSUs - Restricted Stock Units (RSUs)	9 Months Ended
	Sep. 30, 2023 $ / shares shares
RSUs
Beginning Balance (in shares) \| shares	305,587
Granted (in shares) \| shares	253,796
Vested (in shares) \| shares	(156,276)
Forfeited (in shares) \| shares	0
Vested and unissued (in shares) \| shares	212,518
Ending Balance (in shares) \| shares	403,107
Weighted- Average Grant Date Fair Value Per RSU
Beginning Balance (in dollars per share) \| $ / shares	$ 8.35
Granted (in dollars per share) \| $ / shares	8.39
Vested (in dollars per share) \| $ / shares	8.90
Forfeited (in dollars per share) \| $ / shares	0
Vested and unissued (in dollars per share) \| $ / shares	8.25
Ending Balance (in dollars per share) \| $ / shares	$ 8.16

Unaudited Condensed Consolidated Balance Sheets (Parentheticals) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Statement of Financial Position [Abstract]
Accounts receivable, net of allowance	$ 4,778,401	$ 7,818,702
Common stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Common stock, shares authorized (in shares)	500,000,000	500,000,000
Common stock, shares issued (in shares)	103,874,539	102,411,162
Common stock, shares outstanding (in shares)	103,874,539	102,411,162

Summary of Significant Accounting Policies (Tables)

9 Months Ended

Sep. 30, 2023

Accounting Policies [Abstract]

Schedule of depreciation and amortization using the straight-line method over the estimated useful lives of the respective assets

A summary of estimated useful lives is as follows:


						Estimated Useful Life
Buildings						39 years
Office equipment and furniture						3 years
Vehicles						5-8 years
Medical equipment						5 years
Leasehold improvements						Shorter of useful life of asset or lease term

Schedule of revenue is disaggregated

In the following table, revenue is disaggregated as follows:


Revenue Breakdown	Three Months Ended September 30,				Nine Months Ended September 30,
	2023		2022		2023		2022
Primary Geographical Markets
United States	$	174,076,595	$	101,337,899	$	385,589,261	$	322,706,143
United Kingdom	12,476,315		2,981,995		39,453,112		9,024,607
Total revenue	$	186,552,910	$	104,319,894	$	425,042,373	$	331,730,750

Major Segments/Service Lines
Transportation Services	$	47,212,443	$	27,670,109	$	132,690,538	$	77,657,852
Mobile Health Services	139,340,467		76,649,785		292,351,835		254,072,898
Total revenue	$	186,552,910	$	104,319,894	$	425,042,373	$	331,730,750

Schedule of Earnings Per Share, Basic and Diluted


	Three Months Ended September 30,		Nine Months Ended September 30,
	2023	2022	2023	2022
Net income attributable to stockholders of DocGo Inc. and Subsidiaries:	4,764,921	3,154,430	(712,016)	26,519,778
Weighted-average shares - basic	103,874,845	98,960,538	103,351,345	100,725,697
Effect of dilutive options	1,118,884	8,442,597	1,118,884	8,442,597
Weighted-average shares - dilutive	104,993,729	107,403,135	103,351,345	109,168,293
Net (loss) income per share attributable to DocGo Inc. and Subsidiaries - Basic	0.05	0.03	(0.01)	0.26
Net (loss) income per share attributable to DocGo Inc. and Subsidiaries - Diluted	0.05	0.03	(0.01)	0.24
Anti-dilutive employee share-based awards excluded	10,191,301	—	10,191,301	—

ABC and Held for Sale (Tables)

9 Months Ended

Sep. 30, 2023

Discontinued Operations and Disposal Groups [Abstract]

Condensed Financial Statements


	Pre ABC Adjustment			2022 Adjustments			December 31,			YTD 2023 Adjustments			September 30,
							2022						2023
ASSETS

Current assets:
Cash and cash equivalents		$	(190,312)		$	190,312		$	—		$	—		$	—
Accounts receivable, net		1,219,927			(1,219,927)			—			—			—
Prepaid expenses and other current assets		22,850			(22,850)			—			—			—
Total current assets		1,052,465			(1,052,465)			—			—			—

Property and equipment, net		1,107,279			(1,107,279)			—			—			—
Intangibles, net		30,697			(30,697)			—			—			—
Goodwill		5,085,689			(5,085,689)			—			—			—
Operating lease right-of-use assets		29,753			(29,753)			—			—			—
Assets held for sale		—			4,480,344			4,480,344			(4,480,344)			—
Other assets		18,053,495			(96,419)			17,957,076			(17,957,076)			—
Total assets		$	25,359,378		$	(2,921,958)		$	22,437,420		$	(22,437,420)		$	—

LIABILITIES AND STOCKHOLDERS’ EQUITY

Current liabilities:
Accounts payable		$	196,122		$	(196,122)		$	—		$	—		$	—
Accrued liabilities		63,655,442			(4,250,603)			59,404,839			(59,404,839)			—
Operating lease liability, current		33,619			(33,619)			—			—			—
Liabilities held for sale		—			4,480,344			4,480,344			(4,480,344)			—
Total current liabilities		63,885,183			—			63,885,183			(63,885,183)			—
Total liabilities		$	63,885,183		$	—		$	63,885,183		$	(63,885,183)		$	—

Stockholders' equity:
Accumulated deficit		$	(38,525,805)		$	(2,921,958)		$	(41,447,763)		$	41,447,763		$	—
Total stockholders’ equity attributable to DocGo Inc. and Subsidiaries		(38,525,805)			(2,921,958)			(41,447,763)			41,447,763			—
Noncontrolling interests		—			—			—			—			—
Total stockholders’ equity		$	(38,525,805)		$	(2,921,958)		$	(41,447,763)		$	41,447,763		$	—
Total liabilities and stockholders’ equity		$	25,359,378		$	(2,921,958)		$	22,437,420		$	(22,437,420)		$	—

Leases- Narrative (Details) - USD ($)		3 Months Ended			9 Months Ended
Leases- Narrative (Details) - USD ($)	Jan. 01, 2019	Sep. 30, 2023	Sep. 30, 2022	Jun. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Leases [Abstract]
Estimated borrowing rate	6.00%
Operating lease expense		$ 697,050	$ 626,188		$ 2,319,282	$ 1,517,541
Operating lease expense		1,149,588	960,807		3,476,168	2,380,857
Operating lease payment		697,050	626,188		2,319,282	1,517,541
Financing lease payments		782,808	672,975		2,293,330	2,146,587
Present value of future minimum lease payments		8,664,108			8,664,108		$ 8,646,803
Accumulated depreciation expense		10,701,206			10,701,206		$ 7,096,966
Depreciation expense		1,195,719	873,713		2,822,982	2,391,989
Gain on remeasurement of lease		$ 4,834	$ 0	$ 1,400,000	$ 4,834	$ 1,388,273

Description of Organization and Business Operations	9 Months Ended
Description of Organization and Business Operations	Sep. 30, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Description of Organization and Business Operations	Description of Organization and Business Operations Background On November 5, 2021 (the “Closing Date”), DocGo Inc., a Delaware corporation, then known as Motion Acquisition Corp. (collectively with its subsidiaries, the “Company”), consummated a business combination pursuant to that certain Agreement and Plan of Merger, dated March 8, 2021 (the “Merger Agreement”), by and among the Company, Motion Merger Sub Corp., a Delaware corporation and a direct wholly owned subsidiary of the Company (“Merger Sub”), and Ambulnz, Inc., a Delaware corporation (“Ambulnz”). The transactions contemplated by the Merger Agreement are referred to herein as the “Business Combination.” In connection with the closing of the Business Combination (the “Closing”), the Company changed its name from Motion Acquisition Corp. to DocGo Inc. As contemplated by the Merger Agreement and as described in the Company’s definitive proxy statement/consent solicitation/prospectus filed with the U.S. Securities and Exchange Commission (the “SEC”) on October 14, 2021, Merger Sub merged with and into Ambulnz, with Ambulnz continuing as the surviving corporation (the “Merger”). As a result of the Merger, Ambulnz became a wholly owned subsidiary of the Company and each share of Series A preferred stock of Ambulnz, no par value (“Ambulnz Preferred Stock”), Class A common stock of Ambulnz, no par value (“Ambulnz Class A Common Stock”), and Class B common stock of Ambulnz, no par value (“Ambulnz Class B Common Stock,” and together with Ambulnz Class A Common Stock, “Ambulnz Common Stock”) was cancelled and converted into the right to receive a portion of the merger consideration issuable as common stock of the Company, par value $0.0001 (“Common Stock”), pursuant to the terms and conditions set forth in the Merger Agreement. In connection with the Business Combination, the Company raised $158,000,000 of net proceeds. This amount consisted of (i) $43,400,000 of cash held in the Company’s trust account established in connection with its initial public offering, net of the Company’s transaction costs and underwriters’ fees of $9,600,000, and (ii) $114,600,000 of cash from the sale of shares of Common Stock to certain investors at a price of $10.00 per share in a private placement that closed concurrently with the Business Combination (the “PIPE Financing”), net of $10,400,000 in transaction costs in connection with the PIPE Financing. These transaction costs consisted of banking, legal, and other professional fees, which were recorded as a reduction to additional paid-in capital. The Business The Company is a healthcare transportation and mobile health services company that uses proprietary dispatch and communication technology to provide quality healthcare transportation and healthcare services in major metropolitan cities in the United States (“U.S.”) and the United Kingdom (“U.K.”). Ambulnz was originally formed in Delaware on June 17, 2015 as Ambulnz, LLC, a limited liability company. On November 1, 2017, with an effective date of January 1, 2017, Ambulnz converted its legal structure from a limited liability company to a C-corporation and changed its name to Ambulnz, Inc. Ambulnz is the sole owner of Ambulnz Holdings, LLC (“Holdings”), which was formed in the state of Delaware on August 5, 2015 as a limited liability company. Holdings is the owner of multiple operating entities incorporated in various states in the U.S. as well as within England and Wales, U.K. The Company derives revenue from two operating segments: Mobile Health Services and Transportation Services. Mobile Health Services include services performed at homes and offices, COVID-19 testing and vaccinations, and event services such as on-site healthcare support at sporting events and concerts. There is also an emphasis on providing total care management solutions to large population groups, which include healthcare services as well as ancillary services, such as shelter. Transportation Services encompasses both emergency response and non-emergency transport services. Non-emergency transport services include ambulance transports and wheelchair transports. Net revenue from Transportation Services is derived from the transportation of patients based on billings to third party payors and healthcare facilities.

Subsequent Events (Details) - USD ($)	Oct. 20, 2023	Oct. 19, 2023	Oct. 11, 2023	Nov. 02, 2022
Revolving Credit Facility
Subsequent Event [Line Items]
Debt instrument, term (in years)				5 years
Subsequent Event \| Revolving Credit Facility
Subsequent Event [Line Items]
Proceeds from issuance of long-term debt		$ 25,000,000
Subsequent Event \| Letter of Credit
Subsequent Event [Line Items]
Debt instrument, face amount	$ 1,080,000
Debt instrument, term (in years)	1 year
Debt instrument, renewal term (in years)	1 year
Anthony Capone \| Subsequent Event
Subsequent Event [Line Items]
Monthly consulting fee amount			$ 45,000

Notes Payable

9 Months Ended

Sep. 30, 2023

Debt Disclosure [Abstract]

Notes Payable

Line of CreditOn November 1, 2022, the Company entered into a credit agreement with two banks, with one bank in the capacity as a lender and the administrative agent (collectively with the other lender, the “Lenders”). The Credit Agreement provides for a revolving credit facility in the initial aggregate principal amount of $90,000,000 (the “Revolving Facility”). The Revolving Facility includes the ability for the Company to request an increase to the commitment by an additional amount of up to $50,000,000, though no Lender (nor the Lenders collectively) is obligated to increase its respective commitments. Borrowings under the Revolving Facility bear interest at a per annum rate equal to: (i) at the Company’s option, (x) the base rate or (y) the adjusted term SOFR rate, plus (ii) the applicable margin. The applicable margins are based on the Company’s consolidated net leverage ratio, adjusted on a quarterly basis. The initial applicable margins are 1.25% for an adjusted term SOFR loan and 0.25% for a base rate loan and will be updated based on the Company's consolidated net leverage ratio. The Revolving Facility matures on the five-year anniversary of the closing date, November 1, 2027. The revolving facility is secured by a first-priority lien on substantially all of the Company’s present and future personal assets and intangible assets. The Revolving Facility is subject to certain financial covenants such as a net leverage ratio and interest coverage ratio, as defined in the Credit Agreement. As of September 30, 2023, the Company had not made any draws under the Revolving Facility, and there were no amounts outstanding. On October 19, 2023, the Company drew down $25,000,000 under the Revolving Facility.Notes Payable

The Company has various loans with finance companies with monthly installments aggregating $83,823, inclusive of interest ranging from 2.5% through 11.3%. The loan notes mature at various times through 2028 and are secured by transportation equipment.

The following table summarizes the Company’s notes payable:


	September 30, 2023		December 31, 2022
Equipment and financing loans payable, between 2.5% and 11.3% interest and maturing between June 2023 and August 2028	$	2,740,991	$	1,901,514
Loan received pursuant to the Payroll Protection Program Term Note	—		—
Total notes payable	2,740,991		1,901,514
Less: current portion of notes payable	$	696,053	$	664,913
Total non-current portion of notes payable	$	2,044,938	$	1,236,601

Interest expense was $48,794 and $26,296 for the three month periods ended September 30, 2023 and 2022, respectively.

Interest expense was $110,203 and $69,804 for the nine month periods ended September 30, 2023 and 2022, respectively.

Future minimum annual maturities of notes payable as of September 30, 2023 are as follows:


	Notes Payable
2023, remaining	$	180,213
2024	672,684
2025	678,695
2026	623,935
2027	428,872
Thereafter	156,592
Total maturities	$	2,740,991
Current portion of notes payable	(696,053)
Long-term portion of notes payable	$	2,044,938

- Definition

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Subparagraph (h)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(c))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 470
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org//470/tableOfContent

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Subparagraph (g)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Subparagraph (i)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1C
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1C

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1C
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1C

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1C
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1C

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1E
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1E

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1I
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1I

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-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1I
-Subparagraph (b)
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-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1I

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-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1I

+ Details

Property and Equipment, Net (Tables)

9 Months Ended

Sep. 30, 2023

Property, Plant and Equipment [Abstract]

Schedule of property and equipment, net

Property and equipment, net as of September 30, 2023 and December 31, 2022 are as follows:


	September 30, 2023		December 31, 2022

Transportation equipment	$	23,327,391	$	20,773,862
Medical equipment	6,864,138		5,177,520
Office equipment and furniture	3,507,597		2,686,065
Leasehold improvements	656,662		579,658
Buildings	527,283		527,283
Land	37,800		37,800
	$	34,920,871	$	29,782,188
Less: Accumulated depreciation	(13,068,208)		(8,524,013)
Property and equipment, net	$	21,852,663	$	21,258,175

Leases - Schedule of Lease Costs (Details) - USD ($)	3 Months Ended		9 Months Ended
Leases - Schedule of Lease Costs (Details) - USD ($)	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Leases [Abstract]
Operating lease expense	$ 697,050	$ 626,188	$ 2,319,282	$ 1,517,541
Short-term lease expense	452,538	334,619	1,156,886	863,316
Total lease cost - operating leases	1,149,588	960,807	3,476,168	2,380,857
Finance lease payment	782,808	672,975	2,293,330	2,146,857
Short-term lease payment	0	0	0	0
Total lease payments	$ 782,808	$ 672,975	$ 2,293,330	$ 2,146,857

Goodwill (Tables)

9 Months Ended

Sep. 30, 2023

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of changes in the carrying value of goodwill

The changes in the carrying value of goodwill for the period ended September 30, 2023 are as noted in the table below:


	Carrying Value
Balance as of December 31, 2022	$	38,900,413
Goodwill acquired during the period	8,642,190
Currency translation adjustment	51,701
Balance as of September 30, 2023	$	47,594,304

- Definition

Tabular disclosure of goodwill by reportable segment and in total which includes a rollforward schedule.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Topic 350
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+ Details

Cover Page - shares	9 Months Ended
Cover Page - shares	Sep. 30, 2023	Nov. 03, 2023
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2023
Document Transition Report	false
Entity File Number	001-39618
Entity Registrant Name	DocGo Inc.
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	85-2515483
Entity Address, Address Line One	35 West 35th Street
Entity Address, Address Line Two	Floor 6
Entity Address, City or Town	New York
Entity Address, State or Province	NY
Entity Address, Postal Zip Code	10001
City Area Code	(844)
Local Phone Number	443-6246
Title of 12(b) Security	Common Stock, par value $0.0001 per share
Trading Symbol	DCGO
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		103,896,329
Entity Central Index Key	0001822359
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	Q3
Amendment Flag	false

Income Taxes	9 Months Ended
Income Taxes	Sep. 30, 2023
Income Tax Disclosure [Abstract]
Income Taxes	Income TaxesAs a result of the Company’s history of net operating losses, the Company had historically provided for a full valuation allowance against its deferred tax assets for assets that were not more-likely-than-not to be realized. The Company’s income tax (provision) for the three months ended September 30, 2023 and 2022 were $(4,526,767) and $(401,916), respectively, and $(2,041,843) and $(1,163,755) for the nine months ended September 30, 2023 and 2022, respectively. In determining the quarterly provision for income taxes, we use an estimated annual effective tax rate adjusted for discrete items. This rate is based on our expected annual income, statutory tax rates, and best estimates of non-taxable and non-deductible income and expense items.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
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-URI https://asc.fasb.org//1943274/2147482603/740-30-50-2

+ Details

Business Segment Information (Tables)

9 Months Ended

Sep. 30, 2023

Segment Reporting [Abstract]

Schedule of operating results for the business segments

Operating results for the business segments of the Company are as follows:


	Transportation Services		Mobile Health Services		Corporate		Total
Three Months Ended September 30, 2023
Revenues	$	47,212,443	$	139,340,467	$	—	$	186,552,910

Income (loss) from operations	503,687		21,109,619		(12,905,351)		8,707,955

Total assets	129,796,548		225,084,373		64,903,221		419,784,142

Depreciation and amortization expense	2,333,426		1,193,187		809,654		4,336,267

Stock compensation	136,472		274,108		2,950,130		3,360,710

Long-lived assets	66,160,925		48,554,087		11,305,286		126,020,298

Capital expenditures	3,016,381		1,692,902		783,422		5,492,705

Three Months Ended September 30, 2022
Revenues	$	27,670,109	$	76,649,785	$	—	$	104,319,894

Income (loss) from operations	(3,858,715)		17,962,484		(9,904,579)		4,199,190

Total assets	102,061,123		84,096,109		169,762,978		355,920,210

Depreciation and amortization expense	1,688,219		550,034		776,611		3,014,864

Stock compensation	152,163		80,351		878,689		1,111,203

Long-lived assets	66,116,505		21,431,704		2,817,517		90,365,726

Capital expenditures	4,839,972		11,504,148		1,009,414		17,353,534


	Transportation Services		Mobile Health Services		Corporate		Total
Nine Months Ended September 30, 2023
Revenues	$	132,690,538	$	292,351,835	$	—	$	425,042,373

Income (loss) from operations	853,164		52,081,169		(49,553,011)		3,381,322

Total assets	129,796,548		225,084,373		64,903,221		419,784,142

Depreciation and amortization expense	6,137,364		3,111,497		2,567,796		11,816,657

Stock compensation	612,077		573,930		13,975,840		15,161,847

Long-lived assets	66,160,925		48,554,087		11,305,286		126,020,298

Capital expenditures	16,460,730		28,109,057		3,159,172		47,728,959

Nine Months Ended September 30, 2022
Revenues	$	77,657,852	$	254,072,898	$	—	$	331,730,750

Income (loss) from operations	(11,737,903)		71,540,872		(38,051,457)		21,751,512

Total assets	102,061,123		84,096,109		169,762,978		355,920,210

Depreciation and amortization expense	4,127,322		980,677		2,145,657		7,253,656

Stock compensation	827,946		486,231		3,219,582		4,533,759

Long-lived assets	66,116,505		21,431,704		2,817,517		90,365,726

Capital expenditures	3,317,127		10,884,649		5,908,513		20,110,289

Long-Lived Assets by Geographic Areas

The table below shows long-lived assets by geographic location.


	September 30, 2023	September 30, 2022
Primary Geographical Markets
United States	107,033,650	87,161,204
United Kingdom	18,986,648	3,204,522
Total Long-Lived Assets	126,020,298	90,365,726

Related Party Transactions (Details) - USD ($)	3 Months Ended		9 Months Ended
Related Party Transactions (Details) - USD ($)	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Related Party Transaction [Line Items]
Commission payments	$ 204,700	$ 261,185	$ 674,970	$ 704,593
Related Party
Related Party Transaction [Line Items]
Accounts payable	$ 78,800		$ 78,800		$ 86,555

Stock Based Compensation (Details) - Schedule of Fair Value of Stock Option Assumptions	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Stock Based Compensation (Details) - Schedule of fair value of the sole stock option grants [Line Items]
Risk-free interest rate, minimum	4.10%	7.00%
Risk-free interest rate, maximum	4.87%	280.00%
Expected term (in years)	6 years 3 months	4 years
Volatility, minimum	52.00%	60.00%
Volatility, maximum	62.00%	64.00%
Dividend yield	0.00%

Business Segment Information

9 Months Ended

Sep. 30, 2023

Segment Reporting [Abstract]

Business Segment Information

The Company conducts business in three operating segments: Transportation Services, Mobile Health Services and Corporate. In accordance with ASC 280, Segment Reporting, operating segments are components of an enterprise for which separate financial information is evaluated regularly by the chief operating decision maker, the Company’s Chief Executive Officer, in deciding how to allocate resources and assessing performance. Prior to 2023, the Company reported in two segments, because the Company’s entities have two main revenue streams. Beginning with the first quarter of 2023, the Company began reporting in three operating segments, adding a Corporate segment to allow for analysis of shared services and personnel that support both the Transportation Services and Mobile Health Services segments. Previously, these costs had been allocated almost entirely to the Transportation Services segment. All of the Company’s revenues and costs of goods sold continue to be reported within the Transportation Services and Mobile Health Services segments. The Corporate segment contains operating expenses such as information technology costs, certain insurance costs and the compensation costs of senior and executive leadership. The segment reporting for the prior-year period has been adjusted to conform to the new methodology, for the purposes of allowing a clearer analysis of year-over-year performance. The Company’s Chief Executive Officer evaluates the Company’s financial information and resources and assesses the performance of these resources by revenue stream and by operating income or loss performance.

The accounting policies of the segments are the same as the accounting policies of the Company as a whole. The Company evaluates the performance of its Transportation Services, Mobile Health Services and Corporate segments based primarily on results of operations.

Operating results for the business segments of the Company are as follows:


	Transportation Services		Mobile Health Services		Corporate		Total
Three Months Ended September 30, 2023
Revenues	$	47,212,443	$	139,340,467	$	—	$	186,552,910

Income (loss) from operations	503,687		21,109,619		(12,905,351)		8,707,955

Total assets	129,796,548		225,084,373		64,903,221		419,784,142

Depreciation and amortization expense	2,333,426		1,193,187		809,654		4,336,267

Stock compensation	136,472		274,108		2,950,130		3,360,710

Long-lived assets	66,160,925		48,554,087		11,305,286		126,020,298

Capital expenditures	3,016,381		1,692,902		783,422		5,492,705

Three Months Ended September 30, 2022
Revenues	$	27,670,109	$	76,649,785	$	—	$	104,319,894

Income (loss) from operations	(3,858,715)		17,962,484		(9,904,579)		4,199,190

Total assets	102,061,123		84,096,109		169,762,978		355,920,210

Depreciation and amortization expense	1,688,219		550,034		776,611		3,014,864

Stock compensation	152,163		80,351		878,689		1,111,203

Long-lived assets	66,116,505		21,431,704		2,817,517		90,365,726

Capital expenditures	4,839,972		11,504,148		1,009,414		17,353,534


	Transportation Services		Mobile Health Services		Corporate		Total
Nine Months Ended September 30, 2023
Revenues	$	132,690,538	$	292,351,835	$	—	$	425,042,373

Income (loss) from operations	853,164		52,081,169		(49,553,011)		3,381,322

Total assets	129,796,548		225,084,373		64,903,221		419,784,142

Depreciation and amortization expense	6,137,364		3,111,497		2,567,796		11,816,657

Stock compensation	612,077		573,930		13,975,840		15,161,847

Long-lived assets	66,160,925		48,554,087		11,305,286		126,020,298

Capital expenditures	16,460,730		28,109,057		3,159,172		47,728,959

Nine Months Ended September 30, 2022
Revenues	$	77,657,852	$	254,072,898	$	—	$	331,730,750

Income (loss) from operations	(11,737,903)		71,540,872		(38,051,457)		21,751,512

Total assets	102,061,123		84,096,109		169,762,978		355,920,210

Depreciation and amortization expense	4,127,322		980,677		2,145,657		7,253,656

Stock compensation	827,946		486,231		3,219,582		4,533,759

Long-lived assets	66,116,505		21,431,704		2,817,517		90,365,726

Capital expenditures	3,317,127		10,884,649		5,908,513		20,110,289

Long-lived assets include property and equipment, goodwill, intangible assets, operating lease right-of-use assets and finance lease right-of-use assets.

Geographic Information

The table below shows long-lived assets by geographic location.


	September 30, 2023	September 30, 2022
Primary Geographical Markets
United States	107,033,650	87,161,204
United Kingdom	18,986,648	3,204,522
Total Long-Lived Assets	126,020,298	90,365,726

Revenues by geographic location are included in Note 2.

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
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-URI https://asc.fasb.org//1943274/2147482810/280-10-50-22

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-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

+ Details

Notes Payable (Details) - Schedule of future minimum annual maturities of notes payable	Sep. 30, 2023 USD ($)
Debt Disclosure [Abstract]
2023, remaining	$ 180,213
2024	672,684
2025	678,695
2026	623,935
2027	428,872
Thereafter	156,592
Total maturities	2,740,991
Current portion of notes payable	(696,053)
Long-term portion of notes payable	$ 2,044,938

Leases - Schedule of Lease Assets and Liabilities in the Condensed Consolidated Balance Sheets (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Operating Lease, Assets
Lease right-of-use assets	$ 9,420,525	$ 9,074,277
Total lease assets	9,420,525	9,074,277
Operating Lease, Liabilities
Lease liability - current portion	2,561,165	2,325,024
Lease liability, net of current portion	7,196,596	7,040,982
Total lease liability	9,757,761	9,366,006
Finance Lease, Assets
Finance lease right-of-use assets	8,566,308	9,039,663
Total lease assets	8,566,308	9,039,663
Finance Lease, Liabilities
Finance lease liability, current	2,733,332	2,732,639
Finance lease liability, non-current	5,930,776	5,914,164
Finance Lease, Liability	$ 8,664,108	$ 8,646,803

Stock Based Compensation

9 Months Ended

Sep. 30, 2023

Share-Based Payment Arrangement [Abstract]

Stock Based Compensation

Stock-Based Compensation

Stock Options

The Company’s stock options generally vest on various terms based on continuous services over periods ranging from three to five years. The stock options are subject to time vesting requirements through 2033 and are nontransferable. Stock options granted have a maximum contractual term of 10 years. As of September 30, 2023, approximately 2.9 million employee stock options had vested.

The fair value of each stock option grant is estimated on the date of grant using the Black-Scholes option-pricing model. Before the consummation of the Business Combination, management took the average of several publicly traded companies that were representative of the Company’s size and industry in order to estimate its expected stock volatility. The expected term of the options represented the period of time the instruments were expected to be outstanding. The Company based the risk-free interest rate on the rate payable on the U.S. Treasury securities corresponding to the expected term of the awards at the date of grant. Expected dividend yield was zero based on the fact that the Company had not historically paid and does not intend to pay a dividend in the foreseeable future.

The following assumptions were used to compute the fair value of the stock option grants during the nine months ended September 30, 2023 and 2022:


	Nine Months Ended September 30,
	2023		2022
Risk-free interest rate	4.10 - 4.87		0.07 - 2.80
Expected term (in years)	6.25		4
Volatility	52% - 62%		60% - 64%
Dividend yield	0	%

The following table summarizes the Company’s stock option activity under the Company’s 2021 Stock Incentive Plan for the nine months ended September 30, 2023:


	Options Shares	Weighted Average Exercise Price		Weighted Average Remaining Contractual Life in Years	Aggregate Intrinsic Value
Balance as of December 31, 2022	11,571,308	$	7.11	9.05	$	39,389,063
Granted/vested during the year	1,115,874	8.92		—	—
Exercised during the year	(493,984)	3.63		—	—
Cancelled during the year	(551,665)	7.66		—	—
Balance as of September 30, 2023	11,641,533	7.42		8.47	49,268,644
Options vested and exercisable as of September 30, 2023	2,937,143	$	6.36	7.65	3,060,026

The aggregate intrinsic value in the above table is calculated as the difference between the fair value of the Common Stock price and the exercise price of the stock options. The weighted average grant date fair value per share for stock option grants during the nine months ended September 30, 2023 and the year ended December 31, 2022 was $8.92 and $7.04, respectively. On September 30, 2023 and December 31, 2022, the total unrecognized compensation related to unvested stock option awards granted was $30,994,529 and $41,666,564, respectively, which the Company expects to recognize over a weighted-average period of approximately 1.85 years.

Restricted Stock Units

The fair value of restricted stock units (“RSUs”) is determined on the date of grant. The Company records compensation expense in the unaudited Condensed Consolidated Statement of Operations and Comprehensive Income on a straight-line basis over the vesting period for RSUs. The vesting period for employees and members of the Board of Directors ranges from one to four years.

Activity under RSUs during the nine months ended September 30, 2023 was as follows:


	RSUs	Weighted- Average Grant Date Fair Value Per RSU
Balance as of December 31, 2022	305,587	$	8.35
Granted	253,796	8.39
Vested	(156,276)	8.90
Forfeited	—	—
Balance as of September 30, 2023	403,107	8.16
Vested and unissued as of September 30, 2023	212,518	8.25
Non-vested as of September 30, 2023	403,107	8.16

The total grant-date fair value of RSUs granted during the nine months ended September 30, 2023 was $2,130,040.

The Company recorded stock-based compensation expense related to RSUs of $25,000 and $1,416,338 for the three and nine months ended September 30, 2023, respectively,

As of September 30, 2023, the Company had $3,290,875 in unrecognized compensation cost related to non-vested RSUs, which is expected to be recognized over a weighted-average period of approximately 1.3 years.

Acquisition of Businesses (Tables)

9 Months Ended

Sep. 30, 2023

Business Combination and Asset Acquisition [Abstract]

Schedule of preliminary allocation of assets acquired and liabilities assumed

The following table presents the preliminary allocation of the assets acquired and liabilities assumed at each acquisition date:


	FMC NA		CRMS		LMS		CAS		Ryan Brothers		Exceptional		GMS		Total

Consideration:
Cash consideration	$	4,000,000	$	9,000,000	$	302,450	$	5,541,269	$	7,422,252	$	6,375,000	$	20,338,789	$	52,979,760
Stock consideration	3,000,000		1,000,000		—		—		—		—		—		4,000,000
Due to seller	—		—		11,279,201		—		—		6,000,000		—		17,279,201
Amounts held under an escrow account	—		—		—		—		—		1,333,333		—		1,333,333
Contingent liability	—		15,822,190		2,475,540		—		4,000,000		1,080,000		3,000,000		26,377,730
Total consideration	$	7,000,000	$	25,822,190	$	14,057,191	$	5,541,269	$	11,422,252	$	14,788,333	$	23,338,789	$	101,970,024

Recognized amounts of identifiable assets acquired and liabilities assumed
Cash	$	—	$	1,574,604	$	5,404,660	$	892,218	$	620,548	$	299,050	$	1,005,453	$	9,796,533
Accounts receivable	—		2,033,533		623,635		7,002,325		5,844,494		3,785,490		3,975,160		23,264,637
Other current assets	—		293,478		134,216		1,167,326		136,157		—		30,734		1,761,911
Property, plant and equipment	—		—		519,391		4,548,956		2,125,134		2,450,900		4,092		9,648,473
Intangible assets	—		15,930,000		2,419,600		—		387,550		125,000		10,305,000		29,167,150
Total identifiable assets acquired	—		19,831,615		9,101,502		13,610,825		9,113,883		6,660,440		15,320,439		73,638,704

Accounts payable	—		28,978		40,447		2,036,714		44,911		—		137,239		2,288,289
Due to seller	—		2,448,460		—		—		5,844,494		4,084,540		—		12,377,494
Other current liabilities	—		174,177		1,012,992		4,439,230		286,792		—		562,809		6,476,000
Total liabilities assumed	—		2,651,615		1,053,439		6,475,944		6,176,197		4,084,540		700,048		21,141,783

Noncontrolling interests	2,567,037		—		—		—		—		—		—		2,567,037

Goodwill	—		8,642,190		6,009,128		(1,593,612)		8,484,566		12,212,433		8,718,398		42,473,103
Additional paid-in-capital	4,432,963		—		—		—		—		—		—		4,432,963

Total purchase price	$	7,000,000	$	25,822,190	$	14,057,191	$	5,541,269	$	11,422,252	$	14,788,333	$	23,338,789	$	101,970,024

Legal Proceedings	9 Months Ended
Legal Proceedings	Sep. 30, 2023
Financial Support for Nonconsolidated Legal Entity [Abstract]
Legal Proceedings	Legal Proceedings From time to time, the Company may be involved as a defendant in legal actions that arise in the normal course of business. In the opinion of management, the Company has adequate legal defense on all legal actions, and the results of any such proceedings would not materially impact the Consolidated Financial Statements of the Company. The Company provides disclosure and records loss contingencies in accordance with the loss contingencies accounting guidance. In accordance with such guidance, the Company establishes accruals for such matters when potential losses become probable and can be reasonably estimated. If the Company determines that a loss is reasonably possible and the loss or range of loss can be estimated, the Company discloses the possible loss in the Consolidated Financial Statements. As of December 31, 2022, the Company recorded a liability of $1,000,000, which represents an amount for an agreed settlement of various class-based claims, both actual and potential, under California state law, as described below. Stephanie Zamora, Jascha Dlugatch, et al. v. Ambulnz Health, LLC, et al. was filed in the Los Angeles Superior Court on October 11, 2018, and the complaint alleged wage and hour violations pursuant to California’s Private Attorneys’ General Act of 2004 (“PAGA”). On February 24, 2020, this case was consolidated with Jascha Dlugatch, et. Al. v. Ambulnz Health, LLC (the “Consolidated Complaint”), another lawsuit filed in the Los Angeles Superior Court. On May 6, 2021, the parties attended mediation and settled the claims pled in the Consolidated Complaint on a class-wide and PAGA basis in exchange for a proposed $1,000,000 payment by the defendant parties, inclusive of administrative costs and fees. On September 9, 2022, the Los Angeles Superior Court preliminarily approved the proposed settlement, which was paid in July 2023.

Risk and Uncertainties	9 Months Ended
Risk and Uncertainties	Sep. 30, 2023
Risks and Uncertainties [Abstract]
Risk and Uncertainties	Risk and Uncertainties COVID-19 Risks, Impacts and Uncertainties The spread of COVID-19 and the related shutdowns and restrictions had a mixed impact on the Company’s business. In the ambulance transportation business, which predominantly comprises non-emergency medical transportation, the Company initially saw a decline in volumes from historical and expected levels, as elective surgeries and other procedures were postponed. In some of the Company’s larger markets, such as New York and California, there were declines in the volume of transports completed by the Company (“trips”). In addition, the Company experienced lost revenues associated with sporting, concerts and other events, as those events were cancelled or significantly restricted (or entirely eliminated) the number of permitted attendees. Ambulance transports and event-related revenues have both since recovered to pre-COVID levels or higher. There were two areas in which the Company initially experienced positive business impacts from COVID-19. In April and May 2020, the Company participated in an emergency project with Federal Emergency Management Agency (“FEMA”) in the New York City area. This engagement resulted in incremental transportation revenue. In addition, in response to the need for widespread COVID-19 testing, emergency medical technicians (“EMTs”) and paramedics, the Company formed a new subsidiary, RRT, with the goal of performing COVID-19 tests at nursing homes, municipal sites, businesses, schools and other venues. RRT is part of the Mobile Health Services segment. As COVID-19 testing activity slowed to account for a minor portion of the Company’s revenues, RRT expanded its services beyond COVID-19 testing to a wide variety of tests, vaccinations and other procedures. The Company’s current business plan assumes increased demand for Mobile Health Services. Demand for such services was accelerated by the pandemic, but is also being driven by longer-term secular factors, such as the increasing desire on the part of patients to receive treatments outside of traditional settings, such as doctor’s offices and hospitals.

Line of Credit

9 Months Ended

Sep. 30, 2023

Debt Disclosure [Abstract]

Line of Credit

The following table summarizes the Company’s notes payable:


	September 30, 2023		December 31, 2022
Equipment and financing loans payable, between 2.5% and 11.3% interest and maturing between June 2023 and August 2028	$	2,740,991	$	1,901,514
Loan received pursuant to the Payroll Protection Program Term Note	—		—
Total notes payable	2,740,991		1,901,514
Less: current portion of notes payable	$	696,053	$	664,913
Total non-current portion of notes payable	$	2,044,938	$	1,236,601

Interest expense was $48,794 and $26,296 for the three month periods ended September 30, 2023 and 2022, respectively.

Interest expense was $110,203 and $69,804 for the nine month periods ended September 30, 2023 and 2022, respectively.

Future minimum annual maturities of notes payable as of September 30, 2023 are as follows:


	Notes Payable
2023, remaining	$	180,213
2024	672,684
2025	678,695
2026	623,935
2027	428,872
Thereafter	156,592
Total maturities	$	2,740,991
Current portion of notes payable	(696,053)
Long-term portion of notes payable	$	2,044,938

- Definition

+ References

+ Details

Summary of Significant Accounting Policies

9 Months Ended

Sep. 30, 2023

Accounting Policies [Abstract]

Summary of Significant Accounting Policies

Basis of Presentation

The accompanying unaudited Condensed Consolidated Financial Statements have been prepared in accordance with generally accepted accounting principles in the U.S. (“U.S. GAAP”) and applicable rules and regulations of the SEC regarding interim financial reporting. Certain information and disclosures normally included in the financial statements prepared in accordance with U.S. GAAP have been condensed or omitted pursuant to such rules and regulations. As such, the information included in this Quarterly Report on Form 10-Q should be read in conjunction with the Consolidated Financial Statements and accompanying notes included in our Annual Report on Form 10-K for the year ended December 31, 2022.

The Consolidated Balance Sheet as of December 31, 2022 included herein was derived from the audited financial statements as of that date but does not include all disclosures including notes required by U.S. GAAP.

Principles of Consolidation

The unaudited Condensed Consolidated Financial Statements include the accounts and operations of DocGo Inc. and its subsidiaries. All intercompany accounts and transactions are eliminated upon consolidation. Noncontrolling interests (“NCI”) on the unaudited Condensed Consolidated Financial Statements represent a portion of consolidated joint ventures and a variable interest entity in which the Company does not have direct equity ownership. Certain amounts in the prior years’ consolidated statements of changes in stockholders’ equity and statements of cash flows have been reclassified to conform to the current year presentation.

The Business Combination was accounted for as a reverse recapitalization in accordance with U.S. GAAP (the “Reverse Recapitalization”). Under this method of accounting, the Company was treated as the “acquired” company for financial reporting purposes. Accordingly, for accounting purposes, the Reverse Recapitalization was treated as the equivalent of Ambulnz stock for the net assets of the Company, accompanied by a recapitalization. The net assets of the Company are stated at historical cost, with no goodwill or other intangible assets recorded. The consolidated assets, liabilities and results of operations prior to the Reverse Recapitalization are those of Ambulnz. The shares and corresponding capital amounts and earnings per share available for common stockholders prior to the Business Combination have been retroactively restated as shares reflecting the exchange ratio (645.1452 to 1) established in the Business Combination. Further, Ambulnz was determined to be the accounting acquirer in the transaction, and as such, the acquisition is considered a business combination under Accounting Standards Codification (“ASC”) Topic 805, Business Combinations (“ASC 805”) and was accounted for using the acquisition method of accounting.

The Company holds a variable interest in Mobile Medical Healthcare P.C., formerly known as MD1 Medical Care P.C. (“MD1”), which contracts with physicians and other health professionals in order to provide services to the Company. MD1 is considered a variable interest entity (“VIE”) since it does not have sufficient equity to finance its activities without additional subordinated financial support. An enterprise having a controlling financial interest in a VIE must consolidate the VIE if it has both power and benefits — that is, if it has (1) the power to direct the activities of the VIE that most significantly impacts the VIE’s economic performance (power) and (2) the obligation to absorb losses of the VIE that potentially could be significant to the VIE or the right to receive benefits from the VIE that potentially could be significant to the VIE (benefits). The Company has the power and rights to control all activities of MD1 and funds and absorbs all losses of MD1 and therefore appropriately consolidates MD1 as a VIE.

Net income for MD1 was $16,839 for the nine months ended September 30, 2023. MD1’s total assets, all of which were current assets apart from other assets amounting to $15,248, amounted to $635,777 as of September 30, 2023. Total liabilities, all of which were current for MD1, were $469,066 as of September 30, 2023. MD1’s total stockholders’ equity was $166,711 as of September 30, 2023.

Foreign Currency

The Company’s functional currency is the U.S. dollar. The functional currency of our foreign operation is the British pound. Assets and liabilities of foreign operations denominated in local currencies are translated at the spot rate in effect at the applicable reporting date, except for equity accounts which are translated at historical rates. The unaudited Condensed

Consolidated Statements of Operations and Comprehensive Income are translated at the weighted average rate of exchange during the applicable period. The resulting unrealized cumulative translation adjustment for the three months ended September 30, 2023 and 2022 were $(582,471) and $248,283, respectively, and $66,965 and $252,854 for the nine months ended September 30, 2023 and 2022, respectively.

Use of Estimates

The preparation of financial statements requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities and expenses and the disclosure of contingent assets and liabilities in its financial statements and the reported amounts of expenses during the reporting period. The most significant estimates in the Company’s financial statements relate to revenue recognition related to the allowance for doubtful accounts, stock-based compensation, calculations related to the incremental borrowing rate for the Company’s lease agreements, estimates related to ongoing lease terms, software development costs, impairment of long-lived assets, goodwill and indefinite-lived intangible assets, business combinations, reserve for losses within the Company’s insurance deductibles, income taxes, and deferred income tax. These estimates and assumptions are based on current facts, historical experience and various other factors believed to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the recording of expenses that are not readily apparent from other sources.

Actual results may differ materially and adversely from these estimates. To the extent there are material differences between the estimates and actual results, the Company’s future results of operations could be adversely affected.

Self-Insurance Reserves

The Company self-insures a number of risks, including, but not limited to, workers’ compensation, general liability, auto liability, and certain employee-related healthcare benefits. Standard actuarial procedures and data analysis are used to estimate the liabilities associated with these risks on an undiscounted basis. The recorded liabilities reflect the ultimate cost for claims incurred but not paid and any estimable administrative run-out expenses related to the processing of these outstanding claim payments. On a regular basis, the liabilities are evaluated for appropriateness with claims reserve valuations. To limit exposure to some risks, the Company maintains insurance coverage with varying limits and retentions, including stop-loss insurance coverage for workers’ compensation, general liability and auto liability.

Concentration of Credit Risk and Off-Balance Sheet Risk

The Company is potentially subject to concentration of credit risk with respect to its cash, cash equivalents and restricted cash, which the Company attempts to minimize by maintaining cash, cash equivalents and restricted cash with institutions of sound financial quality. At times, cash balances may exceed limits federally insured by the Federal Deposit Insurance Corporation (“FDIC”). The Company believes it is not exposed to significant credit risk due to the financial strength of the depository institutions in which the funds are held. The Company has no financial instruments with off-balance sheet risk of loss.

Major Customers

The Company had one customer that accounted for approximately 33% of sales and 36% of net accounts receivable and another customer that accounted for 32% of sales and 28% of net accounts receivable for the three months ended September 30, 2023. One customer accounted for approximately 37% of sales and 28% of net accounts receivable and another customer accounted for approximately 17% of sales and 36% of net accounts receivable for the nine months ended September 30, 2023.

The Company had one customer that accounted for approximately 35% of sales and 35% of net accounts receivable for the three months ended September 30, 2022. The Company had one customer that accounted for 33% of sales and 35% of net accounts receivable, and another customer that accounted for 11% of sales and 0.1% of net accounts receivable for the nine months ended September 30, 2022.

Major Vendor

The Company had one vendor that accounted for approximately 20% and 13% of total cost for the three months ended September 30, 2023 and 2022, respectively. The Company expects to maintain this relationship with the vendor and believes the services provided by this vendor are available from alternative sources.

The Company had one vendor that accounted for approximately 13% and 11% of total cost for the nine months ended September 30, 2023 and 2022, respectively. The Company expects to maintain this relationship with the vendor and believes the services provided by this vendor are available from alternative sources.

Emerging Growth Company

The Company is an “emerging growth company,” as defined in Section 2(a) of the Securities Act of 1933, as amended (the “Securities Act”), as modified by the Jumpstart our Business Startups Act of 2012 (the “JOBS Act”), and it may take advantage of certain exemptions from various reporting requirements that are applicable to other public companies that are not emerging growth companies, including, but not limited to, not being required to comply with the auditor attestation requirements of Section 404 of the Sarbanes-Oxley Act of 2002, reduced disclosure obligations regarding executive compensation in its periodic reports and proxy statements, and exemptions from the requirements of holding a nonbinding advisory vote on executive compensation and stockholder approval of any golden parachute payments not previously approved. The Company will remain an emerging growth company until the earliest of: (i) the end of the fiscal year in which the Company has total annual gross revenue of $1.235 billion; (ii) the last day of the Company’s fiscal year following the fifth anniversary of the Company’s initial offering, or December 31, 2025; (iii) the date on which the Company issues more than $1.0 billion in non-convertible debt during the preceding three-year period; or (iv) the end of the fiscal year in which the market value of the Common Stock held by non-affiliates exceeds $700 million as of the last business day of its most recently completed second fiscal quarter.

Further, Section 102(b)(1) of the JOBS Act exempts emerging growth companies from being required to comply with new or revised financial accounting standards until private companies (that is, those that have not had a Securities Act registration statement declared effective or do not have a class of securities registered under the Securities Exchange Act of 1934, as amended (the “Exchange Act”), are required to comply with the new or revised financial accounting standards. The JOBS Act provides that an emerging growth company can elect to opt out of the extended transition period and comply with the requirements that apply to non-emerging growth companies, but any such election to opt out is irrevocable. The Company has elected not to opt out of the extended transition period, which means that when a financial accounting standard is issued or revised and it has different application dates for public or private companies, the Company, as an emerging growth company, can adopt the new or revised standard at the time private companies adopt the new or revised standard. This may make comparison of the Company’s financial statements with another public company, which is neither an emerging growth company nor an emerging growth company that has opted out of using the extended transition period, difficult or impossible because of the potential differences in accounting standards used.

Reclassifications

Certain reclassifications of amounts previously reported have been made to the accompanying unaudited Condensed Consolidated Financial Statements to maintain consistency between periods presented. The reclassifications had no impact on previously reported net income or retained earnings.

Cash and Cash Equivalents

Cash and cash equivalents include all highly liquid investments with an original maturity of three months or less. The Company maintains most of its cash and cash equivalents with financial institutions in the U.S. The Company’s accounts at financial institutions in the U.S. are insured by the FDIC and are in excess of FDIC insured limits. The Company had cash balances of approximately $5,434,110 and $8,125,966 with foreign financial institutions on September 30, 2023 and December 31, 2022, respectively.

Restricted Cash and Insurance Reserves

Cash and cash equivalents subject to contractual restrictions and not readily available are classified as restricted cash in the unaudited Condensed Consolidated Balance Sheets. Restricted cash is classified as either a current or non-current asset depending on the restriction period. The Company is required to pledge or otherwise restrict a portion of cash and cash equivalents as collateral for its line of credit, transportation equipment leases and a standby letter of credit as required by its insurance carrier (see Notes 9 and 14).

The Company utilizes a combination of insurance and self-insurance programs, including a wholly owned captive insurance entity, to provide for the potential liabilities for certain risks, including workers’ compensation, automobile liability, general liability and professional liability. Liabilities associated with the risks that are retained by the Company within its high deductible limits are not discounted and are estimated, in part, by considering claims experience, exposure and severity factors and other actuarial assumptions. The Company has commercial insurance in place for catastrophic claims above its deductible limits.

ARM Insurance, Inc., a Vermont-based wholly owned captive insurance subsidiary of the Company, charges the operating subsidiaries premiums to insure the retained workers’ compensation, automobile liability, general liability and professional liability exposures. Pursuant to Vermont insurance regulations, ARM Insurance, Inc. maintains certain levels of cash and cash equivalents related to its self-insurance exposures.

The Company also maintains certain cash balances related to its insurance programs, which are held in a self-depleting trust and restricted as to withdrawal or use by the Company other than to pay or settle self-insured claims and costs. These amounts are reflected in “Restricted cash” in the accompanying unaudited Condensed Consolidated Balance Sheets.

Fair Value of Financial Instruments

ASC 820, Fair Value Measurements, provides guidance on the development and disclosure of fair value measurements. Under this accounting guidance, fair value is defined as an exit price, representing the amount that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. As such, fair value is a market-based measurement that should be determined based on assumptions that market participants would use in pricing an asset or a liability.

The accounting guidance classifies fair value measurements in one of the following three categories for disclosure purposes:

Level 1: Quoted prices in active markets for identical assets or liabilities.

Level 2: Inputs other than Level 1 prices for similar assets or liabilities that are directly or indirectly observable in the marketplace.

Level 3: Unobservable inputs which are supported by little or no market activity and values determined using pricing models, discounted cash flow methodologies, or similar techniques, as well as instruments for which the determination of fair value requires significant judgment or estimation.

Fair value measurements discussed herein are based upon certain market assumptions and pertinent information available to management as of September 30, 2023 and December 31, 2022. For certain financial instruments, including cash and cash equivalents, accounts receivable, prepaid expenses and other current assets, restricted cash, accounts payable and accrued expenses, and due to seller, the carrying amounts approximate their fair values as it is short term in nature. The notes payable are presented at their carrying value, which based on borrowing rates currently available to the Company for loans with similar terms, approximates its fair values.

Level 3 instruments are valued based on unobservable inputs that are supported by little or no market activity and reflect the Company’s own assumptions in measuring fair value. Future changes in fair value of the contingent financial milestone consideration, as a result of changes in significant inputs such as the discount rate and estimated probabilities of financial milestone achievements, could have a material effect on the unaudited Condensed Consolidated Statements of Operations and Comprehensive Income and Condensed Consolidated Balance Sheets in the period of the change.

During the year ended December 31, 2022, the Company recorded $4,000,000 in contingent consideration in connection with the acquisition by Holdings of Ryan Bros. Fort Atkinson, LLC (“Ryan Brothers”), to be paid based on the completion of certain performance obligations over a 24-month period. The Company recorded a change in fair value of contingent consideration in the amount of $159,974 for the three and nine months ended September 30, 2023. As of September 30, 2023, there was a remaining contingent liability balance of $3,840,026 (see Note 4).

In connection with the acquisition of Exceptional Medical Transportation, LLC (“Exceptional”), the Company also agreed to pay up to $2,000,000 in contingent consideration upon meeting certain performance conditions within two years of the closing date of such acquisition. The estimated contingent consideration amount for Exceptional was $1,080,000 as of December 31, 2022 and September 30, 2023 (see Note 4).

During the year ended December 31, 2022, the Company also recorded $2,475,540 estimated contingent consideration in connection with the acquisition by Holdings of Location Medical Services, LLC (“LMS”) to be paid upon LMS meeting certain performance conditions in 2023. The outstanding balance as of September 30, 2023 increased to $2,496,270 as a result of foreign exchange fluctuations (see Note 4).

In connection with the acquisition by Holdings of Government Medical Services, LLC (“GMS”), the Company recorded an amount of $3,000,000 in contingent consideration to be paid upon GMS meeting certain performance conditions within a year of the closing date of such acquisition. As of September 30, 2023, there was a remaining contingent liability balance of $3,000,000 (see Note 4).

In connection with the acquisition by Holdings of Cardiac RMS, LLC (“CRMS”), the Company recorded $15,822,190 in contingent consideration to be paid out over 36 months for the remaining 49% equity of CRMS, based on CRMS’ attainment of full-year EBITDA targets. As of September 30, 2023, there was a remaining contingent liability balance of $15,822,190 (see Note 4).

Accounts Receivable

The Company contracts with hospitals, healthcare facilities, businesses, state and local government entities, and insurance providers to transport patients and to provide Mobile Health Services at specified rates. Accounts receivable consist of billings for transportation and healthcare services provided to patients. Billings typically are either paid or settled on the patient’s behalf by health insurance providers, managed care organizations, treatment facilities, government sponsored programs, businesses, or patients directly. Accounts receivable are net of insurance provider contractual allowances, which are estimated at the time of billing based on contractual terms or other arrangements. Accounts receivable are periodically evaluated for collectability based on past credit history with payors and their current financial condition. Changes in the estimated collectability of accounts receivable are recorded in the results of operations for the period in which the estimate is revised. Accounts receivable deemed uncollectible are offset against the allowance for uncollectible accounts. The Company generally does not require collateral for accounts receivable.

Property and Equipment

Property and equipment are stated at cost, net of accumulated depreciation and amortization. When an item is sold or retired, the costs and related accumulated depreciation or amortization are eliminated, and the resulting gain or loss, if any, is recorded in operating expenses in the unaudited Condensed Consolidated Statement of Operations and Comprehensive Income. The Company provides for depreciation and amortization using the straight-line method over the estimated useful lives of the respective assets. A summary of estimated useful lives is as follows:


						Estimated Useful Life
Buildings						39 years
Office equipment and furniture						3 years
Vehicles						5-8 years
Medical equipment						5 years
Leasehold improvements						Shorter of useful life of asset or lease term

Expenditures for repairs and maintenance are expensed as incurred. Expenditures that improve an asset or extend its estimated useful life are capitalized.

Software Development Costs

Costs incurred during the preliminary project stage, maintenance costs and routine updates and enhancements of products are expensed as incurred. The Company capitalizes software development costs intended for internal use in accordance with ASC 350-40, Internal-Use Software. Costs incurred in developing the application of its software and costs incurred to upgrade or enhance product functionalities are capitalized when it is probable that the expenses would result in future economic benefits to the Company and the functionalities and enhancements are used for their intended purpose. Capitalized software costs are amortized over its useful life.

Estimated useful life of software development activities are reviewed annually or whenever events or changes in circumstances indicate that intangible assets may be impaired and adjusted as appropriate to reflect upcoming development activities that may include significant upgrades or enhancements to the existing functionality.

Business Combinations

The Company accounts for its business combinations under the provisions of ASC 805-10, Business Combinations (“ASC 805-10”), which requires that the purchase method of accounting be used for all business combinations. Assets acquired and liabilities assumed, including NCI, are recorded at the date of acquisition at their respective fair values. ASC 805-10 also specifies criteria that intangible assets acquired in a business combination must meet to be recognized and reported apart from goodwill.

Goodwill represents the excess purchase price over the fair value of the tangible net assets and intangible assets acquired in a business combination. If the business combination provides for contingent consideration, the Company records the contingent consideration at fair value at the acquisition date and any changes in fair value after the acquisition date are accounted for as measurement-period adjustments. Changes in fair value of contingent consideration resulting from events after the acquisition date, such as earn-outs, are recognized as follows: (1) if the contingent consideration is classified as equity, the contingent consideration is not re-measured and its subsequent settlement is accounted for within equity, or (2) if the contingent consideration is classified as a liability, the changes in fair value are recognized in earnings. For transactions that are business combinations, the Company evaluates the existence of goodwill or a gain from a bargain purchase. The Company capitalizes acquisition-related costs and fees associated with asset acquisitions and immediately expenses acquisition-related costs and fees associated with business combinations.

The estimated fair value of net assets to be acquired, including the allocation of the fair value to identifiable assets and liabilities, is determined using established valuation techniques. Management uses assumptions based on historical knowledge of the business and projected financial information of the target. These assumptions may vary based on future events, perceptions of different market participants and other factors outside the control of management, and such variations may be significant to estimated values.

Impairment of Long-Lived Assets

The Company evaluates the recoverability of the recorded amount of long-lived assets, primarily property and equipment and finite-lived intangible assets, whenever events or changes in circumstance indicate that the recorded amount of an asset may not be fully recoverable. An impairment is assessed when the undiscounted expected future cash flows derived from an asset are less than its carrying amount. If an asset is determined to be impaired, the impairment to be recognized is measured as the amount by which the carrying amount of the asset exceeds its fair value. Assets targeted for disposal are reported at the lower of the carrying amount or fair value less cost to sell.

In 2022, the Company reassigned all the assets at Ambulnz Health, LLC (“Health”) to Assets held for sale as a result of an assignment for the benefit of creditors (“ABC”). The Company also recognized a non-cash charge of $2,921,958 for its Goodwill impairment for the year ended December 31, 2022 in the Consolidated Statements of Operations.

Goodwill and Indefinite-Lived Intangible Assets

Goodwill represents the excess of the total purchase consideration over the fair value of the identifiable assets acquired and liabilities assumed in a business combination. Goodwill and indefinite-lived intangible assets are not amortized but are tested for impairment at the reporting unit level annually on December 31 or more frequently if events or changes in circumstances indicate that it is more likely than not to be impaired. These events include: (i) severe adverse industry or economic trends; (ii) significant company-specific actions, including exiting an activity in conjunction with restructuring of operations; (iii) current, historical or projected deterioration of the Company’s financial performance; or (iv) a sustained decrease in the Company’s market capitalization, as indicated by its publicly quoted share price, below its net book value.

Line of Credit

The costs associated with the Company’s line of credit are deferred and recognized over the term of the line of credit as interest expense.

Related Party Transactions

The Company defines related parties as affiliates of the Company, entities for which investments are accounted for by the equity method, trusts for the benefit of employees, principal owners (beneficial owners of more than 10% of the voting interest), management, members of immediate families of principal owners or management, and other parties with which the Company may deal with if one party controls or can significantly influence management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests.

Related party transactions are recorded within operating expenses in the Company’s unaudited Condensed Consolidated Statement of Operations and Comprehensive Income. For details regarding the related party transactions that occurred during the three and nine months ended September 30, 2023 and 2022, see Note 16.

Revenue Recognition

On January 1, 2019, the Company adopted ASC 606, Revenue from Contracts with Customers (“ASC 606”).

To determine revenue recognition for contractual arrangements that the Company determines are within the scope of ASC 606, the Company performs the following five steps: (1) identify each contract with a customer; (2) identify the performance obligations in the contract; (3) determine the transaction price; (4) allocate the transaction price to performance obligations in the contract; and (5) recognize revenue when (or as) the relevant performance obligation is satisfied. The Company only applies the five-step model to contracts when it is probable that the Company will collect the consideration it is entitled to in exchange for the goods or services the Company provides to the customer.

The Company generates revenues from the provision of (1) Transportation Services and (2) Mobile Health Services. Since the customer simultaneously receives and consumes the benefits provided by the Company as the performance obligations are fulfilled, the Company satisfies performance obligations immediately. The Company has utilized the “right to invoice” expedient, which allows an entity to recognize revenue in the amount of consideration to which the entity has the right to invoice when the amount that the Company has the right to invoice corresponds directly to the value transferred to the customer. Revenues are recorded net of an estimated contractual allowances for claims subject to contracts with responsible paying entities. The Company estimates contractual allowances at the time of billing based on contractual terms, historical collections, or other arrangements. All transaction prices are fixed and determinable, which includes a fixed base rate, fixed mileage rate and an evaluation of historical collections by each payor.

Nature of Our Services

Revenue is primarily derived from:

i.Transportation Services: These services encompass both emergency response and non-emergency transport services. Non-emergency transport services include ambulance transports and wheelchair transports. Net revenue from Transportation Services is derived from the transportation of patients based on billings to third party payors and healthcare facilities.

ii.Mobile Health Services: These services include services performed at homes and offices, COVID-19 testing and vaccinations, and event services such as on-site healthcare support at sporting events and concerts. There is also an emphasis on providing total care management solutions to large population groups, which include healthcare services as well as ancillary services, such as shelter.

The Company concluded that Transportation Services and any related support activities are a single performance obligation under ASC 606. The transaction price is determined by the fixed rate usage-based fees or fixed fees which are agreed upon in the Company’s executed contracts. For Mobile Health Services, the performance of the services and any related support activities are a single performance obligation under ASC 606. Mobile Health Services are typically billed based on a fixed rate (i.e., time and materials separately or combined) fee structure taking into consideration staff and materials utilized.

As the performance associated with such services is known and quantifiable at the end of a period in which the services occurred (i.e., monthly or quarterly), revenues are typically recognized in the respective period performed. The typical billing cycle for Transportation Services and Mobile Health Services is same day to five days with payments generally due within 30 days. For large municipal customers in the Mobile Health Services segment, invoices are generally produced on a monthly basis, in arrears, and are generally due within 30-60 days of when they are submitted to the customer. For

Transportation Services, the Company estimates the amount unbilled at month end and recognizes such amounts as revenue, based on available data and customer history. The Company’s Transportation Services and Mobile Health Services each represent a single performance obligation. Therefore, allocation is not necessary as the transaction price (fees) for the services provided is standard and explicitly stated in the contractual fee schedule and/or invoice. The Company monitors and evaluates all contracts on a case-by-case basis to determine if multiple performance obligations are present in a contractual arrangement.

For Transportation Services, since the customer simultaneously receives and consumes the benefits provided by the Company as the performance obligations are fulfilled, the Company satisfies performance obligations at the same time. For Transportation Services, where the customer pays fixed rate usage-based fees, the actual usage in the period represents the best measure of progress. For Mobile Health Services, the customer also generally simultaneously receives and consumes the benefits provided by the Company as the performance obligations are fulfilled. Therefore, the Company satisfies performance obligations at the same time. For certain Mobile Health Services that have a fixed fee arrangement and are provided over time, revenue is recognized over time as the services are provided to the customer.

In the following table, revenue is disaggregated as follows:


Revenue Breakdown	Three Months Ended September 30,				Nine Months Ended September 30,
	2023		2022		2023		2022
Primary Geographical Markets
United States	$	174,076,595	$	101,337,899	$	385,589,261	$	322,706,143
United Kingdom	12,476,315		2,981,995		39,453,112		9,024,607
Total revenue	$	186,552,910	$	104,319,894	$	425,042,373	$	331,730,750

Major Segments/Service Lines
Transportation Services	$	47,212,443	$	27,670,109	$	132,690,538	$	77,657,852
Mobile Health Services	139,340,467		76,649,785		292,351,835		254,072,898
Total revenue	$	186,552,910	$	104,319,894	$	425,042,373	$	331,730,750

Stock-Based Compensation

The Company accounts for stock-based compensation using the provisions of ASC 718, Stock-Based Compensation, which requires the recognition of the fair value of stock-based compensation. The Company expenses stock-based compensation over the requisite service period based on the estimated grant-date fair value of the awards. The Company estimates the fair value of stock option grants using the Black-Scholes option pricing model, and the assumptions used in calculating the fair value of stock-based awards represent management’s best estimates and involve inherent uncertainties and the application of management’s judgment. The Company accounts for forfeitures as they occur. All stock-based compensation costs are recorded in operating expenses in the unaudited Condensed Consolidated Statements of Operations and Comprehensive Income.

Earnings per Share

Earnings per share represents the net income attributable to stockholders divided by the weighted-average number of shares outstanding during the period. Diluted earnings per share reflects the potential dilution that could occur if securities or other contracts to issue Common Stock were exercised or converted into Common Stock during the reporting periods. Potential dilutive Common Stock equivalents consist of the incremental shares of Common Stock issuable upon exercise of warrants and the incremental shares issuable upon conversion of stock options. In reporting periods in which the Company has a net loss, the effect is considered anti-dilutive and excluded from the diluted earnings per share calculation.


	Three Months Ended September 30,		Nine Months Ended September 30,
	2023	2022	2023	2022
Net income attributable to stockholders of DocGo Inc. and Subsidiaries:	4,764,921	3,154,430	(712,016)	26,519,778
Weighted-average shares - basic	103,874,845	98,960,538	103,351,345	100,725,697
Effect of dilutive options	1,118,884	8,442,597	1,118,884	8,442,597
Weighted-average shares - dilutive	104,993,729	107,403,135	103,351,345	109,168,293
Net (loss) income per share attributable to DocGo Inc. and Subsidiaries - Basic	0.05	0.03	(0.01)	0.26
Net (loss) income per share attributable to DocGo Inc. and Subsidiaries - Diluted	0.05	0.03	(0.01)	0.24
Anti-dilutive employee share-based awards excluded	10,191,301	—	10,191,301	—

Equity Method Investment

The Company uses the equity method to account for investments in which the Company has the ability to exercise significant influence over the operating and financial policies of the investee but does not exercise control. The Company’s judgment regarding its level of influence over an equity method investee includes considering key factors, such as ownership interest, representation on the board of directors, and participation in policy-making decisions.

Under the equity method, the Company’s investment is initially measured at cost and subsequently increased or decreased to recognize the Company’s share of income and losses of the investee, capital contributions and distributions and impairment losses. The Company performs a qualitative assessment annually and recognizes an impairment if there are sufficient indicators that the fair value of the investment is less than carrying value.

On October 26, 2021, the Company acquired a 50% interest in RND Health Services Inc. (“RND”) for $655,876. During the three months ended September 30, 2023, the Company made an additional investment amounting to $150,509. The Company’s carrying value in RND, an equity method investee, is reflected in the caption “Equity method investments” in the unaudited Condensed Consolidated Balance Sheets. Changes in value of RND are recorded in “(Loss) gain on equity method investments” on the unaudited Condensed Consolidated Statements of Operations and Comprehensive Income.

On November 1, 2021, the Company acquired a 20% interest in National Providers Association, LLC (“NPA”) for $30,000. Effective December 21, 2021, three members withdrew from NPA, resulting in the remaining two members obtaining the remaining ownership percentage. As of December 31, 2022 and September 30, 2023, the Company owned 50% of NPA. The Company’s carrying value in NPA, an equity method investee, is reflected in the caption “Equity method investments” in the unaudited Condensed Consolidated Balance Sheets. Changes in value of NPA are recorded in “(Loss) gain on equity method investments” in the unaudited Condensed Consolidated Statements of Operations and Comprehensive Income.

Leases

The Company categorizes leases at its inception as either operating or finance leases based on the criteria in ASC 842, Leases (“ASC 842”). The Company adopted ASC 842 on January 1, 2019, using the modified retrospective approach, and has established a right-of-use asset and a current and non-current lease liability for each lease arrangement identified. The lease liability is recorded at the present value of future lease payments discounted using the discount rate that approximates the Company’s incremental borrowing rate for the lease established at the commencement date, and the right-of-use asset is measured as the lease liability plus any initial direct costs, less any lease incentives received before commencement. The Company recognizes a single lease cost, so that the remaining cost of the lease is allocated over the remaining lease term on a straight-line basis.

The Company has lease arrangements for vehicles, equipment, and facilities. These leases typically have original terms not exceeding 10 years and, in some cases contain multi-year renewal options, none of which are reasonably certain of exercise. The Company’s lease arrangements may contain both lease and non-lease components. The Company has elected to combine and account for lease and non-lease components as a single lease component. The Company has incorporated

residual value obligations in leases for which there is such occurrences. Regarding short-term leases, ASC 842-10-25-2 permits an entity to make a policy election not to apply the recognition requirements of ASC 842 to short-term leases. The Company has elected not to apply the ASC 842 recognition criteria to any leases that qualify as short-term leases.

Income Taxes

Income taxes are recorded in accordance with ASC 740, Income Taxes (“ASC 740”), which provides for deferred taxes using an asset and liability approach. The Company recognizes deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements or its tax returns. Deferred tax assets and liabilities are determined based on the difference between the financial statement and tax basis of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to reverse. Valuation allowances are provided if based upon the weight of available evidence, it is more likely than not that some or all of the deferred tax assets will not be realized. The Company accounts for uncertain tax positions in accordance with the provisions of ASC 740. When uncertain tax positions exist, the Company recognizes the tax benefit of tax positions to the extent that the benefit would more likely than not be realized assuming examination by the taxing authority. The determination as to whether the tax benefit will more likely than not be realized is based upon the technical merits of the tax position as well as consideration of the available facts and circumstances. The Company recognizes any interest and penalties accrued related to unrecognized tax benefits as income tax expense.

Recently Issued Accounting Standards Adopted

In March 2022, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2022-02, Financial Instruments – Credit Losses Troubled Debt Restructurings and Vintage Disclosures (“ASU 2022-02”), which eliminates accounting guidance for troubled debt restructurings by creditors in Subtopic 310-40, Receivables—Troubled Debt Restructurings by Creditors, while enhancing disclosure requirements for certain loan refinancings and restructurings by creditors when a borrower is experiencing financial difficulty. ASU 2022-02 also requires public business entities to disclose current-period gross write-offs by year of origination for financing receivables and net investments in leases within the scope of Subtopic 326-20, Financial Instruments—Credit Losses—Measured at Amortized Cost. ASU 2022-02 only affects entities that have already adopted ASU 2016-13, Financial Instruments—Credit Losses (Topic 326), which is effective for fiscal years beginning after December 15, 2022. The Company adopted ASU 2022-02 on January 1, 2023, which did not have a material impact on the Company’s unaudited Condensed Consolidated Financial Statements.

ABC and Held for Sale (Details) - USD ($)	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2021
Current assets:
Cash and cash equivalents	$ 52,922,517			$ 157,335,323	$ 169,598,749
Accounts receivable, net	207,324,368			102,995,397
Prepaid expenses and other current assets	6,899,412			6,269,841
Total current assets	267,146,297			271,080,905
Property and equipment, net	21,852,663			21,258,175
Goodwill	47,594,304			38,900,413
Operating lease right-of-use assets	9,420,525			9,074,277
Other assets	2,928,270			3,625,254
Total assets	419,784,142			393,277,628	355,920,210
Current liabilities:
Accounts payable	8,951,261			21,582,866
Accrued liabilities	58,883,665			31,573,031
Operating lease liability, current	2,561,165			2,325,024
Liabilities held for sale	0			4,480,344
Total current liabilities	113,059,417			100,158,490
Total liabilities	128,231,727			114,350,237
Stockholders' equity:
Accumulated deficit	(28,964,781)			(28,972,216)
Total stockholders’ equity attributable to DocGo Inc. and Subsidiaries	287,599,115			273,230,666
Noncontrolling interests	3,953,300			5,696,725
Total stockholders’ equity	291,552,415	$ 283,860,579	$ 283,921,024	278,927,391	$ 270,832,859	$ 254,393,696	$ 240,264,309	$ 227,057,024
Total liabilities and stockholders’ equity	419,784,142			393,277,628
Discontinued Operations, Held-for-sale
Current assets:
Cash and cash equivalents	0			0
Accounts receivable, net	0			0
Prepaid expenses and other current assets	0			0
Total current assets	0			0
Property and equipment, net	0			0
Intangibles, net	0			0
Goodwill	0			0
Operating lease right-of-use assets	0			0
Assets held for sale	0			4,480,344
Other assets	0			17,957,076
Total assets	0			22,437,420
Current liabilities:
Accounts payable	0			0
Accrued liabilities	0			59,404,839
Operating lease liability, current	0			0
Liabilities held for sale	0			4,480,344
Total current liabilities	0			63,885,183
Total liabilities	0			63,885,183
Stockholders' equity:
Accumulated deficit	0			(41,447,763)
Total stockholders’ equity attributable to DocGo Inc. and Subsidiaries	0			(41,447,763)
Noncontrolling interests	0			0
Total stockholders’ equity	0			(41,447,763)
Total liabilities and stockholders’ equity	0			22,437,420
Previously Reported \| Discontinued Operations, Held-for-sale
Current assets:
Cash and cash equivalents				(190,312)
Accounts receivable, net				1,219,927
Prepaid expenses and other current assets				22,850
Total current assets				1,052,465
Property and equipment, net				1,107,279
Intangibles, net				30,697
Goodwill				5,085,689
Operating lease right-of-use assets				29,753
Assets held for sale				0
Other assets				18,053,495
Total assets				25,359,378
Current liabilities:
Accounts payable				196,122
Accrued liabilities				63,655,442
Operating lease liability, current				33,619
Liabilities held for sale				0
Total current liabilities				63,885,183
Total liabilities				63,885,183
Stockholders' equity:
Accumulated deficit				(38,525,805)
Total stockholders’ equity attributable to DocGo Inc. and Subsidiaries				(38,525,805)
Noncontrolling interests				0
Total stockholders’ equity				(38,525,805)
Total liabilities and stockholders’ equity				25,359,378
Revision of Prior Period, Reclassification, Adjustment \| Discontinued Operations, Held-for-sale
Current assets:
Cash and cash equivalents	0			190,312
Accounts receivable, net	0			(1,219,927)
Prepaid expenses and other current assets	0			(22,850)
Total current assets	0			(1,052,465)
Property and equipment, net	0			(1,107,279)
Intangibles, net	0			(30,697)
Goodwill	0			(5,085,689)
Operating lease right-of-use assets	0			(29,753)
Assets held for sale	(4,480,344)			4,480,344
Other assets	(17,957,076)			(96,419)
Total assets	(22,437,420)			(2,921,958)
Current liabilities:
Accounts payable	0			(196,122)
Accrued liabilities	(59,404,839)			(4,250,603)
Operating lease liability, current	0			(33,619)
Liabilities held for sale	(4,480,344)			4,480,344
Total current liabilities	(63,885,183)			0
Total liabilities	(63,885,183)			0
Stockholders' equity:
Accumulated deficit	41,447,763			(2,921,958)
Total stockholders’ equity attributable to DocGo Inc. and Subsidiaries	41,447,763			(2,921,958)
Noncontrolling interests	0			0
Total stockholders’ equity	41,447,763			(2,921,958)
Total liabilities and stockholders’ equity	$ (22,437,420)			$ (2,921,958)

Summary of Significant Accounting Policies - Narrative (Details)			1 Months Ended		3 Months Ended		9 Months Ended		12 Months Ended
	Mar. 31, 2023 USD ($)	Dec. 21, 2021 member	Nov. 30, 2021 USD ($)	Oct. 26, 2021 USD ($)	Sep. 30, 2023 USD ($)	Sep. 30, 2022 USD ($)	Sep. 30, 2023 USD ($)	Sep. 30, 2022 USD ($)	Dec. 31, 2022 USD ($)	Dec. 09, 2022 USD ($)	Aug. 09, 2022 USD ($)	Jul. 31, 2022 USD ($)	Jul. 06, 2022 USD ($)	Nov. 01, 2021
Summary of Significant Accounting Policies (Details) [Line Items]
Exchange ratio							645.1452
Assets, current					$ 267,146,297		$ 267,146,297		$ 271,080,905
Total liabilities					128,231,727		128,231,727		114,350,237
Noncontrolling interests					3,953,300		3,953,300		5,696,725
Cumulative translation adjustments					(582,471)	$ 248,283	66,965	$ 252,854
Cash balances					5,434,110		5,434,110		8,125,966
Contingent consideration					26,238,486		26,238,486		10,555,540
Change in fair value of contingent liability					$ 159,974	$ 0	159,974	0
Goodwill, impairment loss									$ 2,921,958
Payments to acquire equity method investments							$ 150,510	$ 0
Lease term (in years)							10 years
National Providers Association, LLC
Summary of Significant Accounting Policies (Details) [Line Items]
Ownership percentage					50.00%		50.00%		50.00%					20.00%
Payments to acquire equity method investments			$ 30,000
Number of members withdrawn from National Providers Association, LLC \| member		3
Number of remaining members in National Providers Association, LLC \| member		2
RND Health Services Inc.
Summary of Significant Accounting Policies (Details) [Line Items]
Ownership percentage				50.00%
Payments to acquire equity method investments				$ 655,876	$ 150,509
Variable Interest Entity, Not Primary Beneficiary
Summary of Significant Accounting Policies (Details) [Line Items]
Net income							$ 16,839
Assets, current					635,777		635,777
Assets, noncurrent					15,248		15,248
Total liabilities					469,066		469,066
Noncontrolling interests					$ 166,711		$ 166,711
Cost of Goods and Service, Product and Service Benchmark \| Supplier Concentration Risk \| Vendor One
Summary of Significant Accounting Policies (Details) [Line Items]
Concentration risk					20.00%	13.00%	13.00%	11.00%
Customer One \| Revenue Benchmark \| Customer Concentration Risk
Summary of Significant Accounting Policies (Details) [Line Items]
Concentration risk					33.00%	35.00%	37.00%	33.00%
Customer One \| Accounts Receivable \| Customer Concentration Risk
Summary of Significant Accounting Policies (Details) [Line Items]
Concentration risk					36.00%	35.00%	28.00%	35.00%
Customer Two \| Revenue Benchmark \| Customer Concentration Risk
Summary of Significant Accounting Policies (Details) [Line Items]
Concentration risk					32.00%		17.00%	11.00%
Customer Two \| Accounts Receivable \| Customer Concentration Risk
Summary of Significant Accounting Policies (Details) [Line Items]
Concentration risk					2800.00%		36.00%	0.10%
Ryan Brothers
Summary of Significant Accounting Policies (Details) [Line Items]
Contingent consideration					$ 3,840,026		$ 3,840,026				$ 4,000,000
Contingent consideration period (in months)									24 months
Change in fair value of contingent liability					159,974		159,974
Exceptional
Summary of Significant Accounting Policies (Details) [Line Items]
Contingent consideration					$ 1,080,000		$ 1,080,000		$ 1,080,000			$ 2,000,000
Performance condition period (in years)									2 years
Business Combination
Summary of Significant Accounting Policies (Details) [Line Items]
Voting interest					10.00%		10.00%
LMS
Summary of Significant Accounting Policies (Details) [Line Items]
Contingent consideration					$ 2,496,270		$ 2,496,270			$ 2,475,540
Voting interest										100.00%
Government Medical Services
Summary of Significant Accounting Policies (Details) [Line Items]
Contingent consideration					3,000,000		3,000,000						$ 3,000,000
CRMS
Summary of Significant Accounting Policies (Details) [Line Items]
Contingent consideration	$ 15,822,190				$ 15,822,190		$ 15,822,190
Contingent consideration period (in months)	36 months
Contingent consideration period to purchase remaining voting interest	49.00%
Voting interest	51.00%

Leases (Tables)

9 Months Ended

Sep. 30, 2023

Leases [Abstract]

Schedule of Lease Costs

The table below comprises operating lease expenses for the periods ended September 30, 2023 and 2022:


	Three Months Ended September 30,				Nine Months Ended September 30,
Components of total lease cost:	2023		2022		2023		2022

Operating lease expense	$	697,050	$	626,188	$	2,319,282	$	1,517,541
Short-term lease expense	452,538		334,619		1,156,886		863,316
Total lease cost - operating leases	$	1,149,588	$	960,807	$	3,476,168	$	2,380,857

The table below presents lease payments for the periods ended September 30, 2023 and 2022:


	Three Months Ended September 30,				Nine Months Ended September 30,
Components of total lease cost:	2023		2022		2023		2022

Finance lease payment	$	782,808	$	672,975	$	2,293,330	$	2,146,857
Short-term lease payment	—		—		—		—
Total lease payments	$	782,808	$	672,975	$	2,293,330	$	2,146,857

Assets And Liabilities, Lessee

Right-of-use assets and lease liabilities for the Company’s operating leases were recorded in the unaudited Condensed Consolidated Balance Sheets as follows:


	September 30, 2023		December 31, 2022
Assets
Lease right-of-use assets	$	9,420,525	$	9,074,277
Total lease assets	$	9,420,525	$	9,074,277

Liabilities
Current liabilities:
Lease liability - current portion	$	2,561,165	$	2,325,024
Noncurrent liabilities:
Lease liability, net of current portion	7,196,596		7,040,982
Total lease liability	$	9,757,761	$	9,366,006

Lease Terms and Discount Rate

The table below presents certain information related to the weighted average remaining lease term and the weighted average discount rate for the Company’s finance leases as of September 30, 2023:


Weighted average remaining lease term (in years) - operating leases	4.36
Weighted average discount rate - operating leases	5.76	%

Right-of-use assets and lease liabilities for the Company’s finance leases were recorded in the unaudited Condensed Consolidated Balance Sheets as follows:


	September 30, 2023		December 31, 2022
Assets
Lease right-of-use assets	$	8,566,308	$	9,039,663
Total lease assets	$	8,566,308	$	9,039,663

Liabilities
Current liabilities:
Lease liability - current portion	$	2,733,332	$	2,732,639
Noncurrent liabilities:
Lease liability, net of current portion	5,930,776		5,914,164
Total lease liability	$	8,664,108	$	8,646,803

Lease Terms and Discount Rate

The table below presents certain information related to the weighted average remaining lease term and the weighted average discount rate for the Company’s finance leases as of September 30, 2023:


Weighted average remaining lease term (in years) - finance leases	3.58
Weighted average discount rate - finance leases	5.96	%

Schedule of future minimum lease payments under the operating leases

Future minimum lease payments under the operating leases as of September 30, 2023 are as follows:


	Operating Leases
2023, remaining	$	813,120
2024	2,987,762
2025	2,982,487
2026	2,183,265
2027	1,090,802
Thereafter	862,023
Total future minimum lease payments	10,919,459
Less effects of discounting	(1,161,698)
Present value of future minimum lease payments	$	9,757,761

Finance Lease, Liability, Fiscal Year Maturity

Future minimum lease payments under the finance leases as of September 30, 2023 are as follows:


	Finance Leases
2023, remaining	$	867,050
2024	3,018,851
2025	2,740,288
2026	1,969,492
2027	850,883
Thereafter	114,107
Total future minimum lease payments	9,560,671
Less effects of discounting	(896,563)
Present value of future minimum lease payments	$	8,664,108

Property and Equipment, Net (Details) - Schedule of property and equipment, net - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Property, Plant and Equipment [Line Items]
Total Long-Lived Assets	$ 34,920,871	$ 29,782,188
Less: Accumulated depreciation	(13,068,208)	(8,524,013)
Property and equipment, net	21,852,663	21,258,175
Transportation equipment
Property, Plant and Equipment [Line Items]
Total Long-Lived Assets	23,327,391	20,773,862
Medical equipment
Property, Plant and Equipment [Line Items]
Total Long-Lived Assets	6,864,138	5,177,520
Office equipment and furniture
Property, Plant and Equipment [Line Items]
Total Long-Lived Assets	3,507,597	2,686,065
Leasehold improvements
Property, Plant and Equipment [Line Items]
Total Long-Lived Assets	656,662	579,658
Buildings
Property, Plant and Equipment [Line Items]
Total Long-Lived Assets	527,283	527,283
Land
Property, Plant and Equipment [Line Items]
Total Long-Lived Assets	$ 37,800	$ 37,800

Acquisition of Businesses - Additional Information (Details) - USD ($)										9 Months Ended	12 Months Ended	15 Months Ended
	May 10, 2023	Apr. 02, 2023	Apr. 01, 2023	Mar. 31, 2023	Dec. 09, 2022	Oct. 12, 2022	Aug. 09, 2022	Jul. 13, 2022	Jul. 06, 2022	Sep. 30, 2023	Dec. 31, 2022	Sep. 30, 2023	Jul. 31, 2022
Acquisition of Businesses (Details) [Line Items]
Cash consideration										$ 52,979,760
Contingent consideration										26,238,486	$ 10,555,540	$ 26,238,486
Consideration transferred										101,970,024
Deferred consideration										17,279,201		17,279,201
Equity interest issued										4,000,000
Government Medical Services LLC
Acquisition of Businesses (Details) [Line Items]
Voting interest									100.00%
Cash consideration									$ 20,338,789
Contingent consideration									$ 3,000,000	3,000,000		3,000,000
Acquisition costs											1,001,883
Exceptional
Acquisition of Businesses (Details) [Line Items]
Voting interest								100.00%
Cash consideration								$ 6,375,000
Contingent consideration								1,080,000		1,080,000	1,080,000	1,080,000	$ 2,000,000
Acquisition costs											56,571
Total consideration								13,708,333
Cash consideration								7,708,333
Consideration transferred								14,788,333
Deferred consideration								$ 6,000,000
Contingent consideration period (in months)								24 months
Performance condition period (in years)								2 years
Business combination, payments for deferred consideration												3,000,000
Equity interest issued								$ 0
Ryan Brothers Fort Atkinson LLC
Acquisition of Businesses (Details) [Line Items]
Voting interest							100.00%
Cash consideration							$ 7,422,252
Contingent consideration							4,000,000			3,840,026		3,840,026
Acquisition costs											230,175
Consideration transferred							$ 11,422,252
Contingent consideration period (in months)							24 months
CAS
Acquisition of Businesses (Details) [Line Items]
Cash consideration						$ 5,541,269
Contingent consideration						0
Acquisition costs											171,779
Consideration transferred						5,541,269
Deferred consideration						0
Net assets acquired						7,134,881
Gain on bargain purchase						1,593,612
Equity interest issued						$ 0
LMS
Acquisition of Businesses (Details) [Line Items]
Voting interest					100.00%
Cash consideration					$ 302,450
Contingent consideration					2,475,540					2,496,270		2,496,270
Acquisition costs											$ 4,200
Consideration transferred					14,057,191
Deferred consideration					11,279,201
Business combination, payments for deferred consideration										11,279,201
Equity interest issued					$ 0
CRMS
Acquisition of Businesses (Details) [Line Items]
Voting interest				51.00%
Cash consideration				$ 9,000,000
Contingent consideration				15,822,190						15,822,190		$ 15,822,190
Acquisition costs										229,937
Cash consideration				10,000,000
Consideration transferred				25,822,190
Deferred consideration				$ 0
Contingent consideration period (in months)				36 months
Equity interest issued				$ 1,000,000
Contingent consideration period to purchase remaining voting interest				49.00%
Business combination, contingent consideration, liability to be paid in cash				$ 5,000,000
Business combination, contingent consideration, liability to be paid shares				$ 10,822,190
FMC NA
Acquisition of Businesses (Details) [Line Items]
Cash consideration		$ 4,000,000	$ 4,000,000
Contingent consideration		0
Acquisition costs										$ 35,560
Consideration transferred		7,000,000
Deferred consideration		0
Equity interest issued		$ 3,000,000	$ 3,000,000
Rapid Reliable Testing
Acquisition of Businesses (Details) [Line Items]
Cash consideration	$ 1,385,156

Condensed Consolidated Balance Sheets - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Current assets:
Cash and cash equivalents	$ 52,922,517	$ 157,335,323
Accounts receivable, net of allowance of $4,778,401 and $7,818,702 as of September 30, 2023 and December 31, 2022, respectively	207,324,368	102,995,397
Assets held for sale	0	4,480,344
Prepaid expenses and other current assets	6,899,412	6,269,841
Total current assets	267,146,297	271,080,905
Property and equipment, net	21,852,663	21,258,175
Intangibles, net	38,586,498	22,969,246
Goodwill	47,594,304	38,900,413
Restricted cash	14,333,421	6,773,751
Operating lease right-of-use assets	9,420,525	9,074,277
Finance lease right-of-use assets	8,566,308	9,039,663
Equity method investments	447,125	597,977
Deferred tax assets	8,908,731	9,957,967
Other assets	2,928,270	3,625,254
Total assets	419,784,142	393,277,628
Current liabilities:
Accounts payable	8,951,261	21,582,866
Accrued liabilities	58,883,665	31,573,031
Notes payable, current	696,053	664,913
Due to seller	12,995,455	26,244,133
Contingent consideration	26,238,486	10,555,540
Operating lease liability, current	2,561,165	2,325,024
Liabilities held for sale	0	4,480,344
Finance lease liability, current	2,733,332	2,732,639
Total current liabilities	113,059,417	100,158,490
Notes payable, non-current	2,044,938	1,236,601
Operating lease liability, non-current	7,196,596	7,040,982
Finance lease liability, non-current	5,930,776	5,914,164
Total liabilities	128,231,727	114,350,237
Commitments and contingencies
Stockholders’ equity:
Common stock ($0.0001 par value; 500,000,000 shares authorized as of September 30, 2023 and December 31, 2022; 103,874,539 and 102,411,162 shares issued and outstanding as of September 30, 2023 and December 31, 2022, respectively	10,387	10,241
Additional paid-in-capital	315,745,338	301,451,435
Accumulated deficit	(28,964,781)	(28,972,216)
Accumulated other comprehensive income	808,171	741,206
Total stockholders’ equity attributable to DocGo Inc. and Subsidiaries	287,599,115	273,230,666
Noncontrolling interests	3,953,300	5,696,725
Total stockholders’ equity	291,552,415	278,927,391
Total liabilities and stockholders’ equity	$ 419,784,142	$ 393,277,628

Description of Organization and Business Operations (Details) $ / shares in Units, $ in Thousands		9 Months Ended	12 Months Ended
	Nov. 05, 2021 USD ($) $ / shares	Sep. 30, 2023 segment $ / shares	Dec. 31, 2022 segment $ / shares
Description of Organization and Business Operations (Details) [Line Items]
Common stock, par value (in dollars per share) \| $ / shares	$ 0.0001	$ 0.0001	$ 0.0001
Net proceeds	$ 158,000
Cash held in trust account	43,400
Underwriters fees	9,600
Transaction costs	114,600
Transaction fees, net	$ 10,400
Number of operating segments \| segment		2	2
Private Placement
Description of Organization and Business Operations (Details) [Line Items]
Share price (in Dollars per share) \| $ / shares	$ 10.00

Other Income (Expense)

9 Months Ended

Sep. 30, 2023

Other Income and Expenses [Abstract]

Other (expense)/income

Other Income (Expense)

The Company recognized $449,051 and $(1,330,788) of other income (expense) for the three months ended September 30, 2023 and September 30, 2022, respectively, as set forth in the table below.

The Company recognized $715,589 and $3,007,029 of other income for the nine months ended September 30, 2023 and September 30, 2022, respectively, as follows:


	Three Months Ended				Nine Months Ended
	September 30,				September 30,
Other Income (Expense)	2023		2022		2023		2022
Interest income (expense), net	$	346,376	$	334,221	$	1,677,420	$	296,891
(Loss) gain on remeasurement of warrant liabilities	—		(1,831,947)		—		1,137,070
Change in fair value of contingent liability	159,974		—		159,974		—
(Loss) gain on equity method investments	(95,503)		93,371		(301,362)		99,840
Gain on remeasurement of finance leases	4,834		—		4,834		1,388,273
(Loss) gain on disposal of fixed assets	(9,983)		42,667		(163,452)		42,667
ABC litigation	—		—		(1,000,000)		—
Other income	43,353		30,900		338,175		42,288
Total other income (expense)	$	449,051	$	(1,330,788)	$	715,589	$	3,007,029

For the three months ended September 30, 2023, the Company recognized other income of $43,353, inclusive of $924 from realized foreign exchange gain and rental income of $26.

For the three months ended September 30, 2022, the Company recognized other income of $30,900, inclusive of $777 from realized foreign exchange gain and rental income of $30,123.

For the nine months ended September 30, 2023, the Company recognized other income of $338,175, inclusive of $6,697 from realized foreign exchange gain and rental income of $8,522.

For the nine months ended September 30, 2022, the Company recognized other income of $42,288, net of $(18,883) from realized foreign exchange loss offset by rental income of $61,171.

Business Segment Information - Long-Lived Assets by Geographic Areas (Details) - USD ($)	Sep. 30, 2023	Sep. 30, 2022
Revenues from External Customers and Long-Lived Assets [Line Items]
Long-lived assets	$ 126,020,298	$ 90,365,726
United States
Revenues from External Customers and Long-Lived Assets [Line Items]
Long-lived assets	107,033,650	87,161,204
United Kingdom
Revenues from External Customers and Long-Lived Assets [Line Items]
Long-lived assets	$ 18,986,648	$ 3,204,522

Unaudited Condensed Consolidated Statements of Changes in Stockholders’ Equity - USD ($)	Total	CRMS	FMC NA	Healthwrox	Common Stock	Common Stock CRMS	Common Stock FMC NA	Additional Paid-in- Capital	Additional Paid-in- Capital CRMS	Additional Paid-in- Capital FMC NA	Accumulated Deficit	Accumulated Deficit FMC NA	Accumulated Other Comprehensive Income	Noncontrolling Interests	Noncontrolling Interests FMC NA	Noncontrolling Interests Healthwrox
Beginning balance (in shares) at Dec. 31, 2021					100,133,953
Beginning balance at Dec. 31, 2021	$ 227,057,024				$ 10,013			$ 283,161,216			$ (63,556,714)		$ (32,501)	$ 7,475,010
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Exercise of stock options (in shares)					195,152
Exercise of stock options	374,344				$ 195			374,149
Stock-based compensation	1,422,937							1,422,937
Equity cost	(19,570)							(19,570)
Noncontrolling interest contribution	2,063,000													2,063,000
Net (loss) income attributable to noncontrolling interests	(1,257,257)													(1,257,257)
Foreign currency translation	(5,863)												(5,863)
Net income attributable to stockholders of DocGo Inc. and Subsidiaries	10,629,694										10,629,694
Ending balance (in shares) at Mar. 31, 2022					100,329,105
Ending balance at Mar. 31, 2022	240,264,309				$ 10,208			284,938,732			(52,927,020)		(38,364)	8,280,753
Beginning balance (in shares) at Dec. 31, 2021					100,133,953
Beginning balance at Dec. 31, 2021	227,057,024				$ 10,013			283,161,216			(63,556,714)		(32,501)	7,475,010
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Health liquidation	0
Net (loss) income attributable to noncontrolling interests	(2,924,992)
Net income attributable to stockholders of DocGo Inc. and Subsidiaries	26,519,778
Ending balance (in shares) at Sep. 30, 2022					102,824,878
Ending balance at Sep. 30, 2022	270,832,859				$ 10,778			301,522,213			(37,036,937)		(276,213)	6,613,018
Beginning balance (in shares) at Mar. 31, 2022					100,329,105
Beginning balance at Mar. 31, 2022	240,264,309				$ 10,208			284,938,732			(52,927,020)		(38,364)	8,280,753
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Common stock repurchased (in shares)					(70,000)
Common stock repurchased	(497,899)				$ (70)			(497,829)
Exercise of stock options (in shares)					417,927
Exercise of stock options	779,066				$ 418			778,648
Stock-based compensation	1,999,619							1,999,619
UK Ltd. Restricted Stock (in shares)					8,258
UK Ltd. restricted stock	82,305				$ 8			82,297
Net (loss) income attributable to noncontrolling interests	(979,791)													(979,791)
Foreign currency translation	10,434												10,434
Net income attributable to stockholders of DocGo Inc. and Subsidiaries	12,735,653										12,735,653
Ending balance (in shares) at Jun. 30, 2022					100,685,290
Ending balance at Jun. 30, 2022	254,393,696				$ 10,564			287,301,467			(40,191,367)		(27,930)	7,300,962
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Exercise of stock options (in shares)					378,941
Exercise of stock options	728,503				$ 38			728,465
Cashless exercise of options (in shares)					354,276
Cashless exercise of options	(319)				$ 35			(354)
Stock-based compensation	1,015,660							1,015,660
UK Ltd. restricted stock	95,543							95,543
Share warrants conversion (in Shares)					1,406,371
Share warrants conversion	12,381,573				$ 141			12,381,432
Net (loss) income attributable to noncontrolling interests	(687,944)													(687,944)
Foreign currency translation	(248,283)												(248,283)
Net income attributable to stockholders of DocGo Inc. and Subsidiaries	3,154,430										3,154,430
Ending balance (in shares) at Sep. 30, 2022					102,824,878
Ending balance at Sep. 30, 2022	$ 270,832,859				$ 10,778			301,522,213			(37,036,937)		(276,213)	6,613,018
Beginning balance (in shares) at Dec. 31, 2022	102,411,162				102,411,162
Beginning balance at Dec. 31, 2022	$ 278,927,391				$ 10,241			301,451,435			(28,972,216)		741,206	5,696,725
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Exercise of stock options (in shares)					96,101
Exercise of stock options	249,715				$ 10			249,705
Stock bases compensation (in shares)					424,911
Stock-based compensation	8,181,591				$ 42			8,181,549
UK Ltd. restricted stock	167,175							167,175
Health liquidation	70,284										70,284
Net (loss) income attributable to noncontrolling interests	(453,120)													(453,120)
Foreign currency translation	243,658												243,658
Net income attributable to stockholders of DocGo Inc. and Subsidiaries	(3,465,670)										(3,465,670)
Ending balance (in shares) at Mar. 31, 2023					102,932,174
Ending balance at Mar. 31, 2023	$ 283,921,024				$ 10,293			310,049,864			(32,367,602)		984,864	5,243,605
Beginning balance (in shares) at Dec. 31, 2022	102,411,162				102,411,162
Beginning balance at Dec. 31, 2022	$ 278,927,391				$ 10,241			301,451,435			(28,972,216)		741,206	5,696,725
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Exercise of stock options (in shares)	493,984
Health liquidation	$ (70,284)
Net (loss) income attributable to noncontrolling interests	2,767,084
Net income attributable to stockholders of DocGo Inc. and Subsidiaries	$ (712,016)
Ending balance (in shares) at Sep. 30, 2023	103,874,539				103,874,539
Ending balance at Sep. 30, 2023	$ 291,552,415				$ 10,387			315,745,338			(28,964,781)		808,171	3,953,300
Beginning balance (in shares) at Mar. 31, 2023					102,932,174
Beginning balance at Mar. 31, 2023	283,921,024				$ 10,293			310,049,864			(32,367,602)		984,864	5,243,605
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Exercise of stock options (in shares)					260,410
Exercise of stock options	706,405				$ 26			706,379
Acquisitions (in shares)						117,330	360,145
Acquisitions		$ 1,000,012				$ 12	$ 36		$ 1,000,000	$ (1,432,963)		$ 649,167
Purchase of interests			$ (3,997,716)	$ (1,296,553)											$ (3,213,956)	$ (1,296,553)
Stock bases compensation (in shares)					334,791
Stock-based compensation	3,827,347				$ 33			3,827,314
Shares withheld for taxes (in shares)					(242,758)
Shares withheld for taxes	(2,049,337)				$ (24)			(2,049,313)
Net (loss) income attributable to noncontrolling interests	3,354,886													3,354,886
Foreign currency translation	405,778												405,778
Net income attributable to stockholders of DocGo Inc. and Subsidiaries	(2,011,267)										(2,011,267)
Ending balance (in shares) at Jun. 30, 2023					103,762,092
Ending balance at Jun. 30, 2023	283,860,579				$ 10,376			312,101,281			(33,729,702)		1,390,642	4,087,982
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Exercise of stock options (in shares)					88,837
Exercise of stock options	426,003				$ 8			425,995
Cashless exercise of options (in shares)					6,374
Cashless exercise of options	0				$ 1			(1)
Stock bases compensation (in shares)					30,650
Stock-based compensation	3,335,710				$ 3			3,335,707
Shares withheld for taxes (in shares)					(13,414)
Shares withheld for taxes	(117,645)				$ (1)			(117,644)
Net (loss) income attributable to noncontrolling interests	(134,682)													(134,682)
Foreign currency translation	(582,471)												(582,471)
Net income attributable to stockholders of DocGo Inc. and Subsidiaries	$ 4,764,921										4,764,921
Ending balance (in shares) at Sep. 30, 2023	103,874,539				103,874,539
Ending balance at Sep. 30, 2023	$ 291,552,415				$ 10,387			$ 315,745,338			$ (28,964,781)		$ 808,171	$ 3,953,300

Leases

9 Months Ended

Sep. 30, 2023

Leases [Abstract]

Leases

Operating Leases

The Company is obligated to make rental payments under non-cancellable operating leases for office, dispatch station space, and transportation equipment, expiring at various dates through 2032. Under the terms of the leases, the Company is also obligated for its proportionate share of real estate taxes, insurance and maintenance costs of the property. The Company is required to hold certain funds in restricted cash and cash equivalents accounts under some of these agreements.

Certain leases for property and transportation equipment contain options to purchase, extend or terminate the lease. Determining the lease term and amount of lease payments to include in the calculation of the right-of-use asset and lease obligations for leases containing options requires the use of judgment to determine whether the exercise of an option is reasonably certain and whether the optional period and payments should be included in the calculation of the associated right-of-use asset and lease obligation. In making such judgment, the Company considers all relevant economic factors that would require whether to exercise or not exercise the option.

The Company’s lease agreements generally do not provide an implicit borrowing rate. Therefore, the Company used a benchmark approach to derive an appropriate imputed discount rate. The Company benchmarked itself against other companies of similar credit ratings and comparable quality and derived imputed rates, which were used to discount its real estate lease liabilities. The Company used estimated borrowing rates of 6% on January 1, 2019 for all leases that commenced prior to that date for office spaces and transportation equipment.

Lease Cost

The table below comprises operating lease expenses for the periods ended September 30, 2023 and 2022:


	Three Months Ended September 30,				Nine Months Ended September 30,
Components of total lease cost:	2023		2022		2023		2022

Operating lease expense	$	697,050	$	626,188	$	2,319,282	$	1,517,541
Short-term lease expense	452,538		334,619		1,156,886		863,316
Total lease cost - operating leases	$	1,149,588	$	960,807	$	3,476,168	$	2,380,857

Lease Position as of September 30, 2023

Right-of-use assets and lease liabilities for the Company’s operating leases were recorded in the unaudited Condensed Consolidated Balance Sheets as follows:


	September 30, 2023		December 31, 2022
Assets
Lease right-of-use assets	$	9,420,525	$	9,074,277
Total lease assets	$	9,420,525	$	9,074,277

Liabilities
Current liabilities:
Lease liability - current portion	$	2,561,165	$	2,325,024
Noncurrent liabilities:
Lease liability, net of current portion	7,196,596		7,040,982
Total lease liability	$	9,757,761	$	9,366,006

Lease Terms and Discount Rate

The table below presents certain information related to the weighted average remaining lease term and the weighted average discount rate for the Company’s finance leases as of September 30, 2023:


Weighted average remaining lease term (in years) - operating leases	4.36
Weighted average discount rate - operating leases	5.76	%

Undiscounted Cash Flows

Future minimum lease payments under the operating leases as of September 30, 2023 are as follows:


	Operating Leases
2023, remaining	$	813,120
2024	2,987,762
2025	2,982,487
2026	2,183,265
2027	1,090,802
Thereafter	862,023
Total future minimum lease payments	10,919,459
Less effects of discounting	(1,161,698)
Present value of future minimum lease payments	$	9,757,761

Operating lease expense was approximately $697,050 and $960,807 for the three months ended September 30, 2023 and 2022, respectively.

Operating lease expense was approximately $2,319,282 and $2,380,857 for the nine months ended September 30, 2023 and 2022, respectively.

For the three months ended September 30, 2023, the Company made $697,050 of fixed cash payments related to operating leases and $782,808 related to finance leases.

For the three months ended September 30, 2022, the Company made $626,188 of fixed cash payments related to operating leases and $672,975 related to finance leases.

For the nine months ended September 30, 2023, the Company made $2,319,282 of fixed cash payments related to operating leases and $2,293,330 related to finance leases.

For the nine months ended September 30, 2022, the Company made $1,517,541 of fixed cash payments related to operating leases and $2,146,587 related to finance leases.

Finance Leases

The Company leases vehicles under non-cancelable finance lease agreements with a liability of $8,664,108 and $8,646,803 as of September 30, 2023 and December 31, 2022, respectively. This includes accumulated depreciation expense of $10,701,206 and $7,096,966 as of September 30, 2023 and December 31, 2022, respectively.

Depreciation expense for the vehicles under non-cancelable lease agreements amounted to $1,195,719 and $873,713 for the three months ended September 30, 2023 and 2022, respectively.

Depreciation expense for the vehicles under non-cancelable lease agreements amounted to $2,822,982 and $2,391,989 for the nine months ended September 30, 2023 and 2022, respectively.

Gain on lease remeasurement

In June 2022, the Company reassessed its finance lease estimates relating to vehicle mileage and residual value. As a result, the Company determined to purchase the vehicles at the end of the leases, which resulted in a gain of $1,400,000 recorded as gains from lease accounting on the unaudited Condensed Consolidated Statement of Operations and Comprehensive Income during the three months ended June 30, 2022.

Lease Cost

The table below presents lease payments for the periods ended September 30, 2023 and 2022:


	Three Months Ended September 30,				Nine Months Ended September 30,
Components of total lease cost:	2023		2022		2023		2022

Finance lease payment	$	782,808	$	672,975	$	2,293,330	$	2,146,857
Short-term lease payment	—		—		—		—
Total lease payments	$	782,808	$	672,975	$	2,293,330	$	2,146,857

Lease Position as of September 30, 2023

Right-of-use assets and lease liabilities for the Company’s finance leases were recorded in the unaudited Condensed Consolidated Balance Sheets as follows:


	September 30, 2023		December 31, 2022
Assets
Lease right-of-use assets	$	8,566,308	$	9,039,663
Total lease assets	$	8,566,308	$	9,039,663

Liabilities
Current liabilities:
Lease liability - current portion	$	2,733,332	$	2,732,639
Noncurrent liabilities:
Lease liability, net of current portion	5,930,776		5,914,164
Total lease liability	$	8,664,108	$	8,646,803

Lease Terms and Discount Rate

The table below presents certain information related to the weighted average remaining lease term and the weighted average discount rate for the Company’s finance leases as of September 30, 2023:


Weighted average remaining lease term (in years) - finance leases	3.58
Weighted average discount rate - finance leases	5.96	%

Undiscounted Cash Flows

Future minimum lease payments under the finance leases as of September 30, 2023 are as follows:


	Finance Leases
2023, remaining	$	867,050
2024	3,018,851
2025	2,740,288
2026	1,969,492
2027	850,883
Thereafter	114,107
Total future minimum lease payments	9,560,671
Less effects of discounting	(896,563)
Present value of future minimum lease payments	$	8,664,108

Leases

Operating Leases

Lease Cost

The table below comprises operating lease expenses for the periods ended September 30, 2023 and 2022:


	Three Months Ended September 30,				Nine Months Ended September 30,
Components of total lease cost:	2023		2022		2023		2022

Operating lease expense	$	697,050	$	626,188	$	2,319,282	$	1,517,541
Short-term lease expense	452,538		334,619		1,156,886		863,316
Total lease cost - operating leases	$	1,149,588	$	960,807	$	3,476,168	$	2,380,857

Lease Position as of September 30, 2023

Right-of-use assets and lease liabilities for the Company’s operating leases were recorded in the unaudited Condensed Consolidated Balance Sheets as follows:


	September 30, 2023		December 31, 2022
Assets
Lease right-of-use assets	$	9,420,525	$	9,074,277
Total lease assets	$	9,420,525	$	9,074,277

Liabilities
Current liabilities:
Lease liability - current portion	$	2,561,165	$	2,325,024
Noncurrent liabilities:
Lease liability, net of current portion	7,196,596		7,040,982
Total lease liability	$	9,757,761	$	9,366,006

Lease Terms and Discount Rate

The table below presents certain information related to the weighted average remaining lease term and the weighted average discount rate for the Company’s finance leases as of September 30, 2023:


Weighted average remaining lease term (in years) - operating leases	4.36
Weighted average discount rate - operating leases	5.76	%

Undiscounted Cash Flows

Future minimum lease payments under the operating leases as of September 30, 2023 are as follows:


	Operating Leases
2023, remaining	$	813,120
2024	2,987,762
2025	2,982,487
2026	2,183,265
2027	1,090,802
Thereafter	862,023
Total future minimum lease payments	10,919,459
Less effects of discounting	(1,161,698)
Present value of future minimum lease payments	$	9,757,761

Operating lease expense was approximately $697,050 and $960,807 for the three months ended September 30, 2023 and 2022, respectively.

Operating lease expense was approximately $2,319,282 and $2,380,857 for the nine months ended September 30, 2023 and 2022, respectively.

For the three months ended September 30, 2023, the Company made $697,050 of fixed cash payments related to operating leases and $782,808 related to finance leases.

For the three months ended September 30, 2022, the Company made $626,188 of fixed cash payments related to operating leases and $672,975 related to finance leases.

For the nine months ended September 30, 2023, the Company made $2,319,282 of fixed cash payments related to operating leases and $2,293,330 related to finance leases.

For the nine months ended September 30, 2022, the Company made $1,517,541 of fixed cash payments related to operating leases and $2,146,587 related to finance leases.

Finance Leases

Depreciation expense for the vehicles under non-cancelable lease agreements amounted to $1,195,719 and $873,713 for the three months ended September 30, 2023 and 2022, respectively.

Depreciation expense for the vehicles under non-cancelable lease agreements amounted to $2,822,982 and $2,391,989 for the nine months ended September 30, 2023 and 2022, respectively.

Gain on lease remeasurement

Lease Cost

The table below presents lease payments for the periods ended September 30, 2023 and 2022:


	Three Months Ended September 30,				Nine Months Ended September 30,
Components of total lease cost:	2023		2022		2023		2022

Finance lease payment	$	782,808	$	672,975	$	2,293,330	$	2,146,857
Short-term lease payment	—		—		—		—
Total lease payments	$	782,808	$	672,975	$	2,293,330	$	2,146,857

Lease Position as of September 30, 2023

Right-of-use assets and lease liabilities for the Company’s finance leases were recorded in the unaudited Condensed Consolidated Balance Sheets as follows:


	September 30, 2023		December 31, 2022
Assets
Lease right-of-use assets	$	8,566,308	$	9,039,663
Total lease assets	$	8,566,308	$	9,039,663

Liabilities
Current liabilities:
Lease liability - current portion	$	2,733,332	$	2,732,639
Noncurrent liabilities:
Lease liability, net of current portion	5,930,776		5,914,164
Total lease liability	$	8,664,108	$	8,646,803

Lease Terms and Discount Rate

The table below presents certain information related to the weighted average remaining lease term and the weighted average discount rate for the Company’s finance leases as of September 30, 2023:


Weighted average remaining lease term (in years) - finance leases	3.58
Weighted average discount rate - finance leases	5.96	%

Undiscounted Cash Flows

Future minimum lease payments under the finance leases as of September 30, 2023 are as follows:


	Finance Leases
2023, remaining	$	867,050
2024	3,018,851
2025	2,740,288
2026	1,969,492
2027	850,883
Thereafter	114,107
Total future minimum lease payments	9,560,671
Less effects of discounting	(896,563)
Present value of future minimum lease payments	$	8,664,108

Business Segment Information (Details) - Schedule of operating results for the business segments	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2023 USD ($)	Sep. 30, 2022 USD ($)	Sep. 30, 2023 USD ($) segment	Sep. 30, 2022 USD ($)	Dec. 31, 2022 USD ($) segment revenueStream
Segment Reporting Information [Line Items]
Number of reportable segments \| segment			3
Number of operating segments \| segment			2		2
Number of revenue streams \| revenueStream					2
Revenues	$ 186,552,910	$ 104,319,894	$ 425,042,373	$ 331,730,750
Income (loss) from operations	8,707,955	4,199,190	3,381,322	21,751,512
Total assets	419,784,142	355,920,210	419,784,142	355,920,210	$ 393,277,628
Depreciation and amortization	4,336,267	3,014,864	11,816,657	7,253,656
Stock compensation	3,360,710	1,111,203	15,161,847	4,533,759
Long-lived assets	126,020,298	90,365,726	126,020,298	90,365,726
Capital expenditures	5,492,705	17,353,534	47,728,959	20,110,289
Transportation Services
Segment Reporting Information [Line Items]
Revenues	47,212,443	27,670,109	132,690,538	77,657,852
Income (loss) from operations	503,687	(3,858,715)	853,164	(11,737,903)
Total assets	129,796,548	102,061,123	129,796,548	102,061,123
Depreciation and amortization	2,333,426	1,688,219	6,137,364	4,127,322
Stock compensation	136,472	152,163	612,077	827,946
Long-lived assets	66,160,925	66,116,505	66,160,925	66,116,505
Capital expenditures	3,016,381	4,839,972	16,460,730	3,317,127
Mobile Health Services
Segment Reporting Information [Line Items]
Revenues	139,340,467	76,649,785	292,351,835	254,072,898
Income (loss) from operations	21,109,619	17,962,484	52,081,169	71,540,872
Total assets	225,084,373	84,096,109	225,084,373	84,096,109
Depreciation and amortization	1,193,187	550,034	3,111,497	980,677
Stock compensation	274,108	80,351	573,930	486,231
Long-lived assets	48,554,087	21,431,704	48,554,087	21,431,704
Capital expenditures	1,692,902	11,504,148	28,109,057	10,884,649
Corporate
Segment Reporting Information [Line Items]
Revenues	0	0	0	0
Income (loss) from operations	(12,905,351)	(9,904,579)	(49,553,011)	(38,051,457)
Total assets	64,903,221	169,762,978	64,903,221	169,762,978
Depreciation and amortization	809,654	776,611	2,567,796	2,145,657
Stock compensation	2,950,130	878,689	13,975,840	3,219,582
Long-lived assets	11,305,286	2,817,517	11,305,286	2,817,517
Capital expenditures	$ 783,422	$ 1,009,414	$ 3,159,172	$ 5,908,513

Acquisition of Businesses - Schedule of preliminary allocation of assets acquired and liabilities assumed (Details) - USD ($)									9 Months Ended
	Apr. 02, 2023	Apr. 01, 2023	Mar. 31, 2023	Dec. 09, 2022	Oct. 12, 2022	Aug. 09, 2022	Jul. 13, 2022	Jul. 06, 2022	Sep. 30, 2023	Dec. 31, 2022	Jul. 31, 2022
Consideration:
Cash consideration									$ 52,979,760
Stock consideration									4,000,000
Due to seller									17,279,201
Amounts held under an escrow account									1,333,333
Contingent liability									26,238,486	$ 10,555,540
Contingent lability, gross									26,377,730
Total consideration									101,970,024
Recognized amounts of identifiable assets acquired and liabilities assumed
Cash									9,796,533
Accounts receivable									23,264,637
Other current assets									1,761,911
Property, plant and equipment									9,648,473
Intangible assets									29,167,150
Total identifiable assets acquired									73,638,704
Accounts payable									2,288,289
Due to seller									12,377,494
Other current liabilities									6,476,000
Total liabilities assumed									21,141,783
Noncontrolling interests									2,567,037
Goodwill									42,473,103
Additional paid-in-capital									4,432,963
Total purchase price									101,970,024
FMC NA
Consideration:
Cash consideration	$ 4,000,000	$ 4,000,000
Stock consideration	3,000,000	$ 3,000,000
Due to seller	0
Amounts held under an escrow account	0
Contingent liability	0
Total consideration	7,000,000
Recognized amounts of identifiable assets acquired and liabilities assumed
Cash	0
Accounts receivable	0
Other current assets	0
Property, plant and equipment	0
Intangible assets	0
Total identifiable assets acquired	0
Accounts payable	0
Due to seller	0
Other current liabilities	0
Total liabilities assumed	0
Noncontrolling interests	2,567,037
Goodwill	0
Additional paid-in-capital	4,432,963
Total purchase price	$ 7,000,000
CRMS
Consideration:
Cash consideration			$ 9,000,000
Stock consideration			1,000,000
Due to seller			0
Amounts held under an escrow account			0
Contingent liability			15,822,190						15,822,190
Total consideration			25,822,190
Recognized amounts of identifiable assets acquired and liabilities assumed
Cash			1,574,604
Accounts receivable			2,033,533
Other current assets			293,478
Property, plant and equipment			0
Intangible assets			15,930,000
Total identifiable assets acquired			19,831,615
Accounts payable			28,978
Due to seller			2,448,460
Other current liabilities			174,177
Total liabilities assumed			2,651,615
Noncontrolling interests			0
Goodwill			8,642,190
Additional paid-in-capital			0
Total purchase price			$ 25,822,190
LMS
Consideration:
Cash consideration				$ 302,450
Stock consideration				0
Due to seller				11,279,201
Amounts held under an escrow account				0
Contingent liability				2,475,540					2,496,270
Total consideration				14,057,191
Recognized amounts of identifiable assets acquired and liabilities assumed
Cash				5,404,660
Accounts receivable				623,635
Other current assets				134,216
Property, plant and equipment				519,391
Intangible assets				2,419,600
Total identifiable assets acquired				9,101,502
Accounts payable				40,447
Due to seller				0
Other current liabilities				1,012,992
Total liabilities assumed				1,053,439
Noncontrolling interests				0
Goodwill				6,009,128
Additional paid-in-capital				0
Total purchase price				$ 14,057,191
CAS
Consideration:
Cash consideration					$ 5,541,269
Stock consideration					0
Due to seller					0
Amounts held under an escrow account					0
Contingent liability					0
Total consideration					5,541,269
Recognized amounts of identifiable assets acquired and liabilities assumed
Cash					892,218
Accounts receivable					7,002,325
Other current assets					1,167,326
Property, plant and equipment					4,548,956
Intangible assets					0
Total identifiable assets acquired					13,610,825
Accounts payable					2,036,714
Due to seller					0
Other current liabilities					4,439,230
Total liabilities assumed					6,475,944
Noncontrolling interests					0
Goodwill					(1,593,612)
Additional paid-in-capital					0
Total purchase price					$ 5,541,269
Ryan Brothers
Consideration:
Cash consideration						$ 7,422,252
Stock consideration						0
Due to seller						0
Amounts held under an escrow account						0
Contingent liability						4,000,000			3,840,026
Total consideration						11,422,252
Recognized amounts of identifiable assets acquired and liabilities assumed
Cash						620,548
Accounts receivable						5,844,494
Other current assets						136,157
Property, plant and equipment						2,125,134
Intangible assets						387,550
Total identifiable assets acquired						9,113,883
Accounts payable						44,911
Due to seller						5,844,494
Other current liabilities						286,792
Total liabilities assumed						6,176,197
Noncontrolling interests						0
Goodwill						8,484,566
Additional paid-in-capital						0
Total purchase price						$ 11,422,252
Exceptional
Consideration:
Cash consideration							$ 6,375,000
Stock consideration							0
Due to seller							6,000,000
Amounts held under an escrow account							1,333,333
Contingent liability							1,080,000		$ 1,080,000	$ 1,080,000	$ 2,000,000
Total consideration							14,788,333
Recognized amounts of identifiable assets acquired and liabilities assumed
Cash							299,050
Accounts receivable							3,785,490
Other current assets							0
Property, plant and equipment							2,450,900
Intangible assets							125,000
Total identifiable assets acquired							6,660,440
Accounts payable							0
Due to seller							4,084,540
Other current liabilities							0
Total liabilities assumed							4,084,540
Noncontrolling interests							0
Goodwill							12,212,433
Additional paid-in-capital							0
Total purchase price							$ 14,788,333
GMS
Consideration:
Cash consideration								$ 20,338,789
Stock consideration								0
Due to seller								0
Amounts held under an escrow account								0
Contingent liability								3,000,000
Total consideration								23,338,789
Recognized amounts of identifiable assets acquired and liabilities assumed
Cash								1,005,453
Accounts receivable								3,975,160
Other current assets								30,734
Property, plant and equipment								4,092
Intangible assets								10,305,000
Total identifiable assets acquired								15,320,439
Accounts payable								137,239
Due to seller								0
Other current liabilities								562,809
Total liabilities assumed								700,048
Noncontrolling interests								0
Goodwill								8,718,398
Additional paid-in-capital								0
Total purchase price								$ 23,338,789

Related Party Transactions	9 Months Ended
Related Party Transactions	Sep. 30, 2023
Related Party Transactions [Abstract]
Related Party Transactions	Related Party Transactions Historically, the Company has been involved in transactions with various related parties. Ely D. Tendler Strategic & Legal Services PLLC provides legal services for the Company. Ely D. Tendler Strategic & Legal Services PLLC is owned by Ely D. Tendler, the General Counsel and Secretary and a Director of the Company, and therefore is a related party. The Company made legal payments to Ely D. Tendler Strategic & Legal Services PLLC totaling $204,700 and $261,185 for the three months ended September 30, 2023 and 2022, respectively, and $674,970 and $704,593 for the nine months ended September 30, 2023 and 2022, respectively. Included in accounts payable were $78,800 and $86,555 due to related parties as of September 30, 2023 and December 31, 2022, respectively.

- Definition

The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480990/946-20-50-2

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480990/946-20-50-5

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480990/946-20-50-6

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 235
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481062/946-235-50-2

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 235
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481062/946-235-50-2

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483326/850-10-50-1

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-07(2)(g)(3))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-07(2)(c))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-07(2)(e))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org//850/tableOfContent

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483326/850-10-50-6

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483326/850-10-50-1

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483326/850-10-50-1

+ Details

Summary of Significant Accounting Policies (Policies)	9 Months Ended
Summary of Significant Accounting Policies (Policies)	Sep. 30, 2023
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying unaudited Condensed Consolidated Financial Statements have been prepared in accordance with generally accepted accounting principles in the U.S. (“U.S. GAAP”) and applicable rules and regulations of the SEC regarding interim financial reporting. Certain information and disclosures normally included in the financial statements prepared in accordance with U.S. GAAP have been condensed or omitted pursuant to such rules and regulations. As such, the information included in this Quarterly Report on Form 10-Q should be read in conjunction with the Consolidated Financial Statements and accompanying notes included in our Annual Report on Form 10-K for the year ended December 31, 2022. The Consolidated Balance Sheet as of December 31, 2022 included herein was derived from the audited financial statements as of that date but does not include all disclosures including notes required by U.S. GAAP.
Principles of Consolidation	Principles of Consolidation The unaudited Condensed Consolidated Financial Statements include the accounts and operations of DocGo Inc. and its subsidiaries. All intercompany accounts and transactions are eliminated upon consolidation. Noncontrolling interests (“NCI”) on the unaudited Condensed Consolidated Financial Statements represent a portion of consolidated joint ventures and a variable interest entity in which the Company does not have direct equity ownership. Certain amounts in the prior years’ consolidated statements of changes in stockholders’ equity and statements of cash flows have been reclassified to conform to the current year presentation. The Business Combination was accounted for as a reverse recapitalization in accordance with U.S. GAAP (the “Reverse Recapitalization”). Under this method of accounting, the Company was treated as the “acquired” company for financial reporting purposes. Accordingly, for accounting purposes, the Reverse Recapitalization was treated as the equivalent of Ambulnz stock for the net assets of the Company, accompanied by a recapitalization. The net assets of the Company are stated at historical cost, with no goodwill or other intangible assets recorded. The consolidated assets, liabilities and results of operations prior to the Reverse Recapitalization are those of Ambulnz. The shares and corresponding capital amounts and earnings per share available for common stockholders prior to the Business Combination have been retroactively restated as shares reflecting the exchange ratio (645.1452 to 1) established in the Business Combination. Further, Ambulnz was determined to be the accounting acquirer in the transaction, and as such, the acquisition is considered a business combination under Accounting Standards Codification (“ASC”) Topic 805, Business Combinations (“ASC 805”) and was accounted for using the acquisition method of accounting. The Company holds a variable interest in Mobile Medical Healthcare P.C., formerly known as MD1 Medical Care P.C. (“MD1”), which contracts with physicians and other health professionals in order to provide services to the Company. MD1 is considered a variable interest entity (“VIE”) since it does not have sufficient equity to finance its activities without additional subordinated financial support. An enterprise having a controlling financial interest in a VIE must consolidate the VIE if it has both power and benefits — that is, if it has (1) the power to direct the activities of the VIE that most significantly impacts the VIE’s economic performance (power) and (2) the obligation to absorb losses of the VIE that potentially could be significant to the VIE or the right to receive benefits from the VIE that potentially could be significant to the VIE (benefits). The Company has the power and rights to control all activities of MD1 and funds and absorbs all losses of MD1 and therefore appropriately consolidates MD1 as a VIE.
Foreign Currency	Foreign Currency The Company’s functional currency is the U.S. dollar. The functional currency of our foreign operation is the British pound. Assets and liabilities of foreign operations denominated in local currencies are translated at the spot rate in effect at the applicable reporting date, except for equity accounts which are translated at historical rates. The unaudited Condensed Consolidated Statements of Operations and Comprehensive Income are translated at the weighted average rate of exchange during the applicable period. The resulting unrealized cumulative translation adjustment for the three months ended September 30, 2023 and 2022 were $(582,471) and $248,283, respectively, and $66,965 and $252,854 for the nine months ended September 30, 2023 and 2022, respectively.
Use of Estimates	Use of Estimates The preparation of financial statements requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities and expenses and the disclosure of contingent assets and liabilities in its financial statements and the reported amounts of expenses during the reporting period. The most significant estimates in the Company’s financial statements relate to revenue recognition related to the allowance for doubtful accounts, stock-based compensation, calculations related to the incremental borrowing rate for the Company’s lease agreements, estimates related to ongoing lease terms, software development costs, impairment of long-lived assets, goodwill and indefinite-lived intangible assets, business combinations, reserve for losses within the Company’s insurance deductibles, income taxes, and deferred income tax. These estimates and assumptions are based on current facts, historical experience and various other factors believed to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the recording of expenses that are not readily apparent from other sources. Actual results may differ materially and adversely from these estimates. To the extent there are material differences between the estimates and actual results, the Company’s future results of operations could be adversely affected.
Self Insurance Reserves	Self-Insurance Reserves The Company self-insures a number of risks, including, but not limited to, workers’ compensation, general liability, auto liability, and certain employee-related healthcare benefits. Standard actuarial procedures and data analysis are used to estimate the liabilities associated with these risks on an undiscounted basis. The recorded liabilities reflect the ultimate cost for claims incurred but not paid and any estimable administrative run-out expenses related to the processing of these outstanding claim payments. On a regular basis, the liabilities are evaluated for appropriateness with claims reserve valuations. To limit exposure to some risks, the Company maintains insurance coverage with varying limits and retentions, including stop-loss insurance coverage for workers’ compensation, general liability and auto liability.
Concentration of Credit Risk and Off-Balance Sheet Risk	Concentration of Credit Risk and Off-Balance Sheet Risk The Company is potentially subject to concentration of credit risk with respect to its cash, cash equivalents and restricted cash, which the Company attempts to minimize by maintaining cash, cash equivalents and restricted cash with institutions of sound financial quality. At times, cash balances may exceed limits federally insured by the Federal Deposit Insurance Corporation (“FDIC”). The Company believes it is not exposed to significant credit risk due to the financial strength of the depository institutions in which the funds are held. The Company has no financial instruments with off-balance sheet risk of loss.
Emerging Growth Company	Emerging Growth Company The Company is an “emerging growth company,” as defined in Section 2(a) of the Securities Act of 1933, as amended (the “Securities Act”), as modified by the Jumpstart our Business Startups Act of 2012 (the “JOBS Act”), and it may take advantage of certain exemptions from various reporting requirements that are applicable to other public companies that are not emerging growth companies, including, but not limited to, not being required to comply with the auditor attestation requirements of Section 404 of the Sarbanes-Oxley Act of 2002, reduced disclosure obligations regarding executive compensation in its periodic reports and proxy statements, and exemptions from the requirements of holding a nonbinding advisory vote on executive compensation and stockholder approval of any golden parachute payments not previously approved. The Company will remain an emerging growth company until the earliest of: (i) the end of the fiscal year in which the Company has total annual gross revenue of $1.235 billion; (ii) the last day of the Company’s fiscal year following the fifth anniversary of the Company’s initial offering, or December 31, 2025; (iii) the date on which the Company issues more than $1.0 billion in non-convertible debt during the preceding three-year period; or (iv) the end of the fiscal year in which the market value of the Common Stock held by non-affiliates exceeds $700 million as of the last business day of its most recently completed second fiscal quarter. Further, Section 102(b)(1) of the JOBS Act exempts emerging growth companies from being required to comply with new or revised financial accounting standards until private companies (that is, those that have not had a Securities Act registration statement declared effective or do not have a class of securities registered under the Securities Exchange Act of 1934, as amended (the “Exchange Act”), are required to comply with the new or revised financial accounting standards. The JOBS Act provides that an emerging growth company can elect to opt out of the extended transition period and comply with the requirements that apply to non-emerging growth companies, but any such election to opt out is irrevocable. The Company has elected not to opt out of the extended transition period, which means that when a financial accounting standard is issued or revised and it has different application dates for public or private companies, the Company, as an emerging growth company, can adopt the new or revised standard at the time private companies adopt the new or revised standard. This may make comparison of the Company’s financial statements with another public company, which is neither an emerging growth company nor an emerging growth company that has opted out of using the extended transition period, difficult or impossible because of the potential differences in accounting standards used.
Reclassifications	Reclassifications Certain reclassifications of amounts previously reported have been made to the accompanying unaudited Condensed Consolidated Financial Statements to maintain consistency between periods presented. The reclassifications had no impact on previously reported net income or retained earnings.
Cash and Cash Equivalents	Cash and Cash EquivalentsCash and cash equivalents include all highly liquid investments with an original maturity of three months or less. The Company maintains most of its cash and cash equivalents with financial institutions in the U.S. The Company’s accounts at financial institutions in the U.S. are insured by the FDIC and are in excess of FDIC insured limits.
Restricted Cash and Insurance Reserves	Restricted Cash and Insurance Reserves Cash and cash equivalents subject to contractual restrictions and not readily available are classified as restricted cash in the unaudited Condensed Consolidated Balance Sheets. Restricted cash is classified as either a current or non-current asset depending on the restriction period. The Company is required to pledge or otherwise restrict a portion of cash and cash equivalents as collateral for its line of credit, transportation equipment leases and a standby letter of credit as required by its insurance carrier (see Notes 9 and 14). The Company utilizes a combination of insurance and self-insurance programs, including a wholly owned captive insurance entity, to provide for the potential liabilities for certain risks, including workers’ compensation, automobile liability, general liability and professional liability. Liabilities associated with the risks that are retained by the Company within its high deductible limits are not discounted and are estimated, in part, by considering claims experience, exposure and severity factors and other actuarial assumptions. The Company has commercial insurance in place for catastrophic claims above its deductible limits. ARM Insurance, Inc., a Vermont-based wholly owned captive insurance subsidiary of the Company, charges the operating subsidiaries premiums to insure the retained workers’ compensation, automobile liability, general liability and professional liability exposures. Pursuant to Vermont insurance regulations, ARM Insurance, Inc. maintains certain levels of cash and cash equivalents related to its self-insurance exposures. The Company also maintains certain cash balances related to its insurance programs, which are held in a self-depleting trust and restricted as to withdrawal or use by the Company other than to pay or settle self-insured claims and costs. These amounts are reflected in “Restricted cash” in the accompanying unaudited Condensed Consolidated Balance Sheets.
Fair Value of Financial Instruments	Fair Value of Financial Instruments ASC 820, Fair Value Measurements, provides guidance on the development and disclosure of fair value measurements. Under this accounting guidance, fair value is defined as an exit price, representing the amount that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. As such, fair value is a market-based measurement that should be determined based on assumptions that market participants would use in pricing an asset or a liability. The accounting guidance classifies fair value measurements in one of the following three categories for disclosure purposes: Level 1: Quoted prices in active markets for identical assets or liabilities. Level 2: Inputs other than Level 1 prices for similar assets or liabilities that are directly or indirectly observable in the marketplace. Level 3: Unobservable inputs which are supported by little or no market activity and values determined using pricing models, discounted cash flow methodologies, or similar techniques, as well as instruments for which the determination of fair value requires significant judgment or estimation. Fair value measurements discussed herein are based upon certain market assumptions and pertinent information available to management as of September 30, 2023 and December 31, 2022. For certain financial instruments, including cash and cash equivalents, accounts receivable, prepaid expenses and other current assets, restricted cash, accounts payable and accrued expenses, and due to seller, the carrying amounts approximate their fair values as it is short term in nature. The notes payable are presented at their carrying value, which based on borrowing rates currently available to the Company for loans with similar terms, approximates its fair values. Level 3 instruments are valued based on unobservable inputs that are supported by little or no market activity and reflect the Company’s own assumptions in measuring fair value. Future changes in fair value of the contingent financial milestone consideration, as a result of changes in significant inputs such as the discount rate and estimated probabilities of financial milestone achievements, could have a material effect on the unaudited Condensed Consolidated Statements of Operations and Comprehensive Income and Condensed Consolidated Balance Sheets in the period of the change.
Accounts Receivable	Accounts Receivable The Company contracts with hospitals, healthcare facilities, businesses, state and local government entities, and insurance providers to transport patients and to provide Mobile Health Services at specified rates. Accounts receivable consist of billings for transportation and healthcare services provided to patients. Billings typically are either paid or settled on the patient’s behalf by health insurance providers, managed care organizations, treatment facilities, government sponsored programs, businesses, or patients directly. Accounts receivable are net of insurance provider contractual allowances, which are estimated at the time of billing based on contractual terms or other arrangements. Accounts receivable are periodically evaluated for collectability based on past credit history with payors and their current financial condition. Changes in the estimated collectability of accounts receivable are recorded in the results of operations for the period in which the estimate is revised. Accounts receivable deemed uncollectible are offset against the allowance for uncollectible accounts. The Company generally does not require collateral for accounts receivable.
Property and Equipment	Property and EquipmentProperty and equipment are stated at cost, net of accumulated depreciation and amortization. When an item is sold or retired, the costs and related accumulated depreciation or amortization are eliminated, and the resulting gain or loss, if any, is recorded in operating expenses in the unaudited Condensed Consolidated Statement of Operations and Comprehensive Income. The Company provides for depreciation and amortization using the straight-line method over the estimated useful lives of the respective assets.Expenditures for repairs and maintenance are expensed as incurred. Expenditures that improve an asset or extend its estimated useful life are capitalized.
Software Development Costs	Software Development Costs Costs incurred during the preliminary project stage, maintenance costs and routine updates and enhancements of products are expensed as incurred. The Company capitalizes software development costs intended for internal use in accordance with ASC 350-40, Internal-Use Software. Costs incurred in developing the application of its software and costs incurred to upgrade or enhance product functionalities are capitalized when it is probable that the expenses would result in future economic benefits to the Company and the functionalities and enhancements are used for their intended purpose. Capitalized software costs are amortized over its useful life. Estimated useful life of software development activities are reviewed annually or whenever events or changes in circumstances indicate that intangible assets may be impaired and adjusted as appropriate to reflect upcoming development activities that may include significant upgrades or enhancements to the existing functionality.
Business Combinations	Business Combinations The Company accounts for its business combinations under the provisions of ASC 805-10, Business Combinations (“ASC 805-10”), which requires that the purchase method of accounting be used for all business combinations. Assets acquired and liabilities assumed, including NCI, are recorded at the date of acquisition at their respective fair values. ASC 805-10 also specifies criteria that intangible assets acquired in a business combination must meet to be recognized and reported apart from goodwill. Goodwill represents the excess purchase price over the fair value of the tangible net assets and intangible assets acquired in a business combination. If the business combination provides for contingent consideration, the Company records the contingent consideration at fair value at the acquisition date and any changes in fair value after the acquisition date are accounted for as measurement-period adjustments. Changes in fair value of contingent consideration resulting from events after the acquisition date, such as earn-outs, are recognized as follows: (1) if the contingent consideration is classified as equity, the contingent consideration is not re-measured and its subsequent settlement is accounted for within equity, or (2) if the contingent consideration is classified as a liability, the changes in fair value are recognized in earnings. For transactions that are business combinations, the Company evaluates the existence of goodwill or a gain from a bargain purchase. The Company capitalizes acquisition-related costs and fees associated with asset acquisitions and immediately expenses acquisition-related costs and fees associated with business combinations. The estimated fair value of net assets to be acquired, including the allocation of the fair value to identifiable assets and liabilities, is determined using established valuation techniques. Management uses assumptions based on historical knowledge of the business and projected financial information of the target. These assumptions may vary based on future events, perceptions of different market participants and other factors outside the control of management, and such variations may be significant to estimated values.
Impairment of Long-Lived Assets	Impairment of Long-Lived Assets The Company evaluates the recoverability of the recorded amount of long-lived assets, primarily property and equipment and finite-lived intangible assets, whenever events or changes in circumstance indicate that the recorded amount of an asset may not be fully recoverable. An impairment is assessed when the undiscounted expected future cash flows derived from an asset are less than its carrying amount. If an asset is determined to be impaired, the impairment to be recognized is measured as the amount by which the carrying amount of the asset exceeds its fair value. Assets targeted for disposal are reported at the lower of the carrying amount or fair value less cost to sell. In 2022, the Company reassigned all the assets at Ambulnz Health, LLC (“Health”) to Assets held for sale as a result of an assignment for the benefit of creditors (“ABC”). The Company also recognized a non-cash charge of $2,921,958 for its Goodwill impairment for the year ended December 31, 2022 in the Consolidated Statements of Operations.
Goodwill and Indefinite-Lived Intangible Assets	Goodwill and Indefinite-Lived Intangible Assets Goodwill represents the excess of the total purchase consideration over the fair value of the identifiable assets acquired and liabilities assumed in a business combination. Goodwill and indefinite-lived intangible assets are not amortized but are tested for impairment at the reporting unit level annually on December 31 or more frequently if events or changes in circumstances indicate that it is more likely than not to be impaired. These events include: (i) severe adverse industry or economic trends; (ii) significant company-specific actions, including exiting an activity in conjunction with restructuring of operations; (iii) current, historical or projected deterioration of the Company’s financial performance; or (iv) a sustained decrease in the Company’s market capitalization, as indicated by its publicly quoted share price, below its net book value.
Line of Credit	Line of Credit The costs associated with the Company’s line of credit are deferred and recognized over the term of the line of credit as interest expense.
Related Party Transactions	Related Party Transactions The Company defines related parties as affiliates of the Company, entities for which investments are accounted for by the equity method, trusts for the benefit of employees, principal owners (beneficial owners of more than 10% of the voting interest), management, members of immediate families of principal owners or management, and other parties with which the Company may deal with if one party controls or can significantly influence management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests. Related party transactions are recorded within operating expenses in the Company’s unaudited Condensed Consolidated Statement of Operations and Comprehensive Income. For details regarding the related party transactions that occurred during the three and nine months ended September 30, 2023 and 2022, see Note 16.
Revenue Recognition	Revenue Recognition On January 1, 2019, the Company adopted ASC 606, Revenue from Contracts with Customers (“ASC 606”). To determine revenue recognition for contractual arrangements that the Company determines are within the scope of ASC 606, the Company performs the following five steps: (1) identify each contract with a customer; (2) identify the performance obligations in the contract; (3) determine the transaction price; (4) allocate the transaction price to performance obligations in the contract; and (5) recognize revenue when (or as) the relevant performance obligation is satisfied. The Company only applies the five-step model to contracts when it is probable that the Company will collect the consideration it is entitled to in exchange for the goods or services the Company provides to the customer. The Company generates revenues from the provision of (1) Transportation Services and (2) Mobile Health Services. Since the customer simultaneously receives and consumes the benefits provided by the Company as the performance obligations are fulfilled, the Company satisfies performance obligations immediately. The Company has utilized the “right to invoice” expedient, which allows an entity to recognize revenue in the amount of consideration to which the entity has the right to invoice when the amount that the Company has the right to invoice corresponds directly to the value transferred to the customer. Revenues are recorded net of an estimated contractual allowances for claims subject to contracts with responsible paying entities. The Company estimates contractual allowances at the time of billing based on contractual terms, historical collections, or other arrangements. All transaction prices are fixed and determinable, which includes a fixed base rate, fixed mileage rate and an evaluation of historical collections by each payor. Nature of Our Services Revenue is primarily derived from: i.Transportation Services: These services encompass both emergency response and non-emergency transport services. Non-emergency transport services include ambulance transports and wheelchair transports. Net revenue from Transportation Services is derived from the transportation of patients based on billings to third party payors and healthcare facilities. ii.Mobile Health Services: These services include services performed at homes and offices, COVID-19 testing and vaccinations, and event services such as on-site healthcare support at sporting events and concerts. There is also an emphasis on providing total care management solutions to large population groups, which include healthcare services as well as ancillary services, such as shelter. The Company concluded that Transportation Services and any related support activities are a single performance obligation under ASC 606. The transaction price is determined by the fixed rate usage-based fees or fixed fees which are agreed upon in the Company’s executed contracts. For Mobile Health Services, the performance of the services and any related support activities are a single performance obligation under ASC 606. Mobile Health Services are typically billed based on a fixed rate (i.e., time and materials separately or combined) fee structure taking into consideration staff and materials utilized. As the performance associated with such services is known and quantifiable at the end of a period in which the services occurred (i.e., monthly or quarterly), revenues are typically recognized in the respective period performed. The typical billing cycle for Transportation Services and Mobile Health Services is same day to five days with payments generally due within 30 days. For large municipal customers in the Mobile Health Services segment, invoices are generally produced on a monthly basis, in arrears, and are generally due within 30-60 days of when they are submitted to the customer. For Transportation Services, the Company estimates the amount unbilled at month end and recognizes such amounts as revenue, based on available data and customer history. The Company’s Transportation Services and Mobile Health Services each represent a single performance obligation. Therefore, allocation is not necessary as the transaction price (fees) for the services provided is standard and explicitly stated in the contractual fee schedule and/or invoice. The Company monitors and evaluates all contracts on a case-by-case basis to determine if multiple performance obligations are present in a contractual arrangement. For Transportation Services, since the customer simultaneously receives and consumes the benefits provided by the Company as the performance obligations are fulfilled, the Company satisfies performance obligations at the same time. For Transportation Services, where the customer pays fixed rate usage-based fees, the actual usage in the period represents the best measure of progress. For Mobile Health Services, the customer also generally simultaneously receives and consumes the benefits provided by the Company as the performance obligations are fulfilled. Therefore, the Company satisfies performance obligations at the same time. For certain Mobile Health Services that have a fixed fee arrangement and are provided over time, revenue is recognized over time as the services are provided to the customer.
Stock Based Compensation	Stock-Based Compensation The Company accounts for stock-based compensation using the provisions of ASC 718, Stock-Based Compensation, which requires the recognition of the fair value of stock-based compensation. The Company expenses stock-based compensation over the requisite service period based on the estimated grant-date fair value of the awards. The Company estimates the fair value of stock option grants using the Black-Scholes option pricing model, and the assumptions used in calculating the fair value of stock-based awards represent management’s best estimates and involve inherent uncertainties and the application of management’s judgment. The Company accounts for forfeitures as they occur. All stock-based compensation costs are recorded in operating expenses in the unaudited Condensed Consolidated Statements of Operations and Comprehensive Income.
Earnings per Share	Earnings per Share Earnings per share represents the net income attributable to stockholders divided by the weighted-average number of shares outstanding during the period. Diluted earnings per share reflects the potential dilution that could occur if securities or other contracts to issue Common Stock were exercised or converted into Common Stock during the reporting periods. Potential dilutive Common Stock equivalents consist of the incremental shares of Common Stock issuable upon exercise of warrants and the incremental shares issuable upon conversion of stock options. In reporting periods in which the Company has a net loss, the effect is considered anti-dilutive and excluded from the diluted earnings per share calculation.
Equity Method Investment	Equity Method Investment The Company uses the equity method to account for investments in which the Company has the ability to exercise significant influence over the operating and financial policies of the investee but does not exercise control. The Company’s judgment regarding its level of influence over an equity method investee includes considering key factors, such as ownership interest, representation on the board of directors, and participation in policy-making decisions. Under the equity method, the Company’s investment is initially measured at cost and subsequently increased or decreased to recognize the Company’s share of income and losses of the investee, capital contributions and distributions and impairment losses. The Company performs a qualitative assessment annually and recognizes an impairment if there are sufficient indicators that the fair value of the investment is less than carrying value.
Leases	Leases The Company categorizes leases at its inception as either operating or finance leases based on the criteria in ASC 842, Leases (“ASC 842”). The Company adopted ASC 842 on January 1, 2019, using the modified retrospective approach, and has established a right-of-use asset and a current and non-current lease liability for each lease arrangement identified. The lease liability is recorded at the present value of future lease payments discounted using the discount rate that approximates the Company’s incremental borrowing rate for the lease established at the commencement date, and the right-of-use asset is measured as the lease liability plus any initial direct costs, less any lease incentives received before commencement. The Company recognizes a single lease cost, so that the remaining cost of the lease is allocated over the remaining lease term on a straight-line basis. The Company has lease arrangements for vehicles, equipment, and facilities. These leases typically have original terms not exceeding 10 years and, in some cases contain multi-year renewal options, none of which are reasonably certain of exercise. The Company’s lease arrangements may contain both lease and non-lease components. The Company has elected to combine and account for lease and non-lease components as a single lease component. The Company has incorporated residual value obligations in leases for which there is such occurrences. Regarding short-term leases, ASC 842-10-25-2 permits an entity to make a policy election not to apply the recognition requirements of ASC 842 to short-term leases. The Company has elected not to apply the ASC 842 recognition criteria to any leases that qualify as short-term leases.
Income Taxes	Income Taxes Income taxes are recorded in accordance with ASC 740, Income Taxes (“ASC 740”), which provides for deferred taxes using an asset and liability approach. The Company recognizes deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements or its tax returns. Deferred tax assets and liabilities are determined based on the difference between the financial statement and tax basis of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to reverse. Valuation allowances are provided if based upon the weight of available evidence, it is more likely than not that some or all of the deferred tax assets will not be realized. The Company accounts for uncertain tax positions in accordance with the provisions of ASC 740. When uncertain tax positions exist, the Company recognizes the tax benefit of tax positions to the extent that the benefit would more likely than not be realized assuming examination by the taxing authority. The determination as to whether the tax benefit will more likely than not be realized is based upon the technical merits of the tax position as well as consideration of the available facts and circumstances. The Company recognizes any interest and penalties accrued related to unrecognized tax benefits as income tax expense.
Recently Issued Accounting Standards Adopted	Recently Issued Accounting Standards Adopted In March 2022, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2022-02, Financial Instruments – Credit Losses Troubled Debt Restructurings and Vintage Disclosures (“ASU 2022-02”), which eliminates accounting guidance for troubled debt restructurings by creditors in Subtopic 310-40, Receivables—Troubled Debt Restructurings by Creditors, while enhancing disclosure requirements for certain loan refinancings and restructurings by creditors when a borrower is experiencing financial difficulty. ASU 2022-02 also requires public business entities to disclose current-period gross write-offs by year of origination for financing receivables and net investments in leases within the scope of Subtopic 326-20, Financial Instruments—Credit Losses—Measured at Amortized Cost. ASU 2022-02 only affects entities that have already adopted ASU 2016-13, Financial Instruments—Credit Losses (Topic 326), which is effective for fiscal years beginning after December 15, 2022. The Company adopted ASU 2022-02 on January 1, 2023, which did not have a material impact on the Company’s unaudited Condensed Consolidated Financial Statements.

Leases - Schedule of future minimum lease payments under the operating leases (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Operating Leases
2023, remaining	$ 813,120
2024	2,987,762
2025	2,982,487
2026	2,183,265
2027	1,090,802
Thereafter	862,023
Total future minimum lease payments	10,919,459
Less effects of discounting	(1,161,698)
Present value of future minimum lease payments	9,757,761	$ 9,366,006
Finance Leases
2023, remaining	867,050
2024	3,018,851
2025	2,740,288
2026	1,969,492
2027	850,883
Thereafter	114,107
Total future minimum lease payments	9,560,671
Less effects of discounting	(896,563)
Present value of future minimum lease payments	$ 8,664,108	$ 8,646,803

Notes Payable (Details) - USD ($)	3 Months Ended		9 Months Ended
Notes Payable (Details) - USD ($)	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Notes Payable (Details) [Line Items]
Aggregate installment amount	$ 83,823		$ 83,823
Interest expense	$ 48,794	$ 26,296	$ 110,203	$ 69,804
Minimum
Notes Payable (Details) [Line Items]
Interest range percentage	2.50%		2.50%		2.50%
Maximum
Notes Payable (Details) [Line Items]
Interest range percentage	11.30%		11.30%		11.30%

Accrued Liabilities (Details) - Schedule of accrued liabilities - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Accrued Liabilities [Abstract]
Accrued subcontractors	$ 24,121,473	$ 8,101,150
Accrued general expenses	13,595,062	11,436,462
Accrued workers' compensation and other insurance liabilities	10,786,533	3,766,469
Accrued payroll	5,707,651	4,245,838
Accrued bonus	1,893,172	1,500,717
Accrued fuel and maintenance	902,789	253,243
Other current liabilities	798,826	706,528
Accrued legal fees	550,921	344,417
Accrued lab fees	463,008	584,203
Credit card payable	34,941	78,838
FICA/Medicare liability	29,289	555,166
Total accrued liabilities	$ 58,883,665	$ 31,573,031

Equity	9 Months Ended
Equity	Sep. 30, 2023
Stockholders' Equity Note [Abstract]
Equity	Equity Share Repurchase Program On May 24, 2022, the Company’s Board of Directors (the “Board of Directors”) authorized a share repurchase program to purchase up to $40,000,000 of Common Stock (the “Program”). During the second and fourth quarter of 2022, the Company repurchased 536,839 shares of its Common Stock for $3,731,712. These shares were subsequently cancelled. There were no shares repurchased during the nine months ended September 30, 2023. The Program does not oblige the Company to acquire any specific number of shares and will expire on November 24, 2023. Under the Program, shares may be repurchased using a variety of methods, including privately negotiated and/or open market transactions, under plans complying with Rule 10b5-1 under the Exchange Act, as part of accelerated share repurchases, block trades and other methods. The timing, manner, price and amount of any Common Stock repurchases under the Program are determined by the Company in its discretion and depend on a variety of factors, including legal requirements, price and economic and market conditions.

- Definition

The entire disclosure for equity.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-13

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (h)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-13

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 14
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-14

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 235
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
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Reference 5: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

Leases - Schedule of Lease Terms and Discount Rate (Details)	Sep. 30, 2023
Leases [Abstract]
Weighted average remaining lease term (in years) - operating leases	4 years 4 months 9 days
Weighted average discount rate - operating leases	5.76%
Weighted average remaining lease term (in years) - finance leases	3 years 6 months 29 days
Weighted average discount rate - finance leases	5.96%

Income Taxes (Details) - USD ($)	3 Months Ended		9 Months Ended
Income Taxes (Details) - USD ($)	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Income Tax Disclosure [Abstract]
Income tax expense	$ (4,526,767)	$ (401,916)	$ (2,041,843)	$ (1,163,755)

- Definition

Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.

+ References + Details

Other Income (Expense) - Schedule of Other Income (Expense) (Details) - USD ($)	3 Months Ended			9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Jun. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Other Income and Expenses [Abstract]
Interest income (expense), net	$ 346,376	$ 334,221		$ 1,677,420	$ 296,891
(Loss) gain on remeasurement of warrant liabilities	0	(1,831,947)		0	1,137,070
Change in fair value of contingent liability	159,974	0		159,974	0
(Loss) gain on equity method investments	(95,503)	93,371		(301,362)	99,840
Gain on remeasurement of finance leases	4,834	0	$ 1,400,000	4,834	1,388,273
(Loss) gain on disposal of fixed assets	(9,983)	42,667		(163,452)	42,667
ABC litigation	0	0		(1,000,000)	0
Other income	(43,353)	(30,900)		(338,175)	(42,288)
Total other income (expense)	$ 449,051	$ (1,330,788)		$ 715,589	$ 3,007,029

Subsequent Events	9 Months Ended
Subsequent Events	Sep. 30, 2023
Subsequent Events [Abstract]
Subsequent Events	Subsequent Events Transition Services Agreement On October 11, 2023, the Company and Anthony Capone, who resigned as Chief Executive Officer of the Company on September 15, 2023, entered into a separation and transition services agreement (the “Transition Agreement”). Pursuant to the Transition Agreement, Mr. Capone will continue to serve as a consultant to the Company until March 15, 2024 (such period, the “Consulting Period”) to advise on matters relating to business continuity and processes and transition his institutional knowledge with respect to operational and other departmental functions. As compensation for his services during the Consulting Period, and subject to his compliance with the Transition Agreement, including the execution and non-revocation of a general release of claims in favor of the Company, Mr. Capone will receive a monthly consulting fee of $45,000 and subsidized premiums for continued group health plan coverage for the duration of the Consulting Period. Mr. Capone will not receive new equity awards or incentive compensation under the Company’s equity incentive compensation program during the Consulting Period. The Transition Agreement further acknowledges and affirms that Mr. Capone will be bound by and comply with certain restrictive covenants. Line of Credit On October 19, 2023, the Company made a draw of $25,000,000 under its Revolving Facility. Letter of Credit On October 20, 2023, the Company obtained an unconditional and irrevocable letter of credit from a financial institution in the amount of $1,080,000. The letter of credit expires on the one-year anniversary of the closing date, or October 20, 2024, and is renewed automatically for successive one-year periods, unless earlier terminated by the institution. Legal Proceedings On October 27, 2023, Joe Naclerio, individually and purportedly on behalf of all others similarly situated, filed a putative class action complaint for violation of federal securities laws in the U.S. District Court for the Southern District of New York against the Company, its Chairman, current and former Chief Executive Officers, and current and former Chief Financial Officers. The complaint alleges that the Company violated various securities laws, and seeks class certification, damages, interest, attorneys’ fees, and other relief. Due to the early stage of this proceeding, the Company cannot reasonably estimate the potential range of loss, if any. The Company disputes the allegations of wrongdoing and intends to defend itself vigorously in this matter.

Summary of Significant Accounting Policies - Schedule of revenue is disaggregated (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Disaggregation of Revenue [Line Items]
Revenues	$ 186,552,910	$ 104,319,894	$ 425,042,373	$ 331,730,750
Transportation Services
Disaggregation of Revenue [Line Items]
Revenues	47,212,443	27,670,109	132,690,538	77,657,852
Mobile Health Services
Disaggregation of Revenue [Line Items]
Revenues	139,340,467	76,649,785	292,351,835	254,072,898
United States
Disaggregation of Revenue [Line Items]
Revenues	174,076,595	101,337,899	385,589,261	322,706,143
United Kingdom
Disaggregation of Revenue [Line Items]
Revenues	$ 12,476,315	$ 2,981,995	$ 39,453,112	$ 9,024,607

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References + Details

- Definition

Amount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss).

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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-Paragraph 1
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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Reference 5: http://www.xbrl.org/2003/role/disclosureRef
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Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
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Reference 11: http://www.xbrl.org/2003/role/disclosureRef
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Reference 12: http://www.xbrl.org/2003/role/disclosureRef
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Reference 13: http://www.xbrl.org/2003/role/disclosureRef
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Reference 23: http://www.xbrl.org/2003/role/disclosureRef
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-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479557/942-235-S99-1

+ Details

Insider Trading Arrangements	3 Months Ended
Insider Trading Arrangements	Sep. 30, 2023
Trading Arrangements, by Individual
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

Goodwill - Schedule of changes in the carrying value of goodwill (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Goodwill [Roll Forward]
Balance as of December 31, 2022	$ 38,900,413
Goodwill acquired during the period	8,642,190	$ 35,299,136
Currency translation adjustment	51,701
Balance as of September 30, 2023	$ 47,594,304	$ 38,900,413

- Definition

Amount after accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.

+ References + Details

Accrued Liabilities (Tables)

9 Months Ended

Sep. 30, 2023

Accrued Liabilities [Abstract]

Schedule of accrued liabilities

Accrued liabilities consisted of the following as of September 30, 2023 and December 31, 2022:


	September 30, 2023		December 31, 2022
Accrued subcontractors	$	24,121,473	$	8,101,150
Accrued general expenses	13,595,062		11,436,462
Accrued workers' compensation and other insurance liabilities	10,786,533		3,766,469
Accrued payroll	5,707,651		4,245,838
Accrued bonus	1,893,172		1,500,717
Accrued fuel and maintenance	902,789		253,243
Other current liabilities	798,826		706,528
Accrued legal fees	550,921		344,417
Accrued lab fees	463,008		584,203
Credit card payable	34,941		78,838
FICA/Medicare liability	29,289		555,166
Total accrued liabilities	$	58,883,665	$	31,573,031

Notes Payable (Details) - Schedule of notes payable - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Notes Payable (Details) - Schedule of notes payable (Parentheticals) [Line Items]
Equipment and financing loans payable, between 2.5% and 11.3% interest and maturing between June 2023 and August 2028	$ 2,740,991	$ 1,901,514
Loan received pursuant to the Payroll Protection Program Term Note	0	0
Total notes payable	2,740,991	1,901,514
Less: current portion of notes payable	696,053	664,913
Total non-current portion of notes payable	$ 2,044,938	$ 1,236,601
Minimum
Notes Payable (Details) - Schedule of notes payable (Parentheticals) [Line Items]
Interest rate	2.50%	2.50%
Maximum
Notes Payable (Details) - Schedule of notes payable (Parentheticals) [Line Items]
Interest rate	11.30%	11.30%

Intangibles - Schedule of Intangible Assets (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Finite-Lived Intangible Assets [Line Items]
Accumulated Amortization	$ (11,503,173)	$ (7,211,617)
Net Carrying Amount	27,624,944
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Gross Carrying Amount	30,180,863	14,731,842
Additions	19,908,808	15,449,021
Accumulated Amortization	11,503,173	7,211,617
Intangibles, net	38,586,498	22,969,246
Material contracts
Indefinite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	62,550	0
Additions	0	62,550
Net Carrying Amount	62,550	62,550
Operating licenses
Indefinite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	8,799,004	8,375,514
Additions	600,000	423,490
Net Carrying Amount	$ 9,399,004	$ 8,799,004
Patents
Finite-Lived Intangible Assets [Line Items]
Estimated Useful Life (Years)	15 years	15 years
Gross Carrying Amount	$ 62,823	$ 48,668
Additions	20,461	14,155
Accumulated Amortization	(14,195)	(10,116)
Net Carrying Amount	69,089	52,707
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Accumulated Amortization	$ 14,195	$ 10,116
Computer software
Finite-Lived Intangible Assets [Line Items]
Estimated Useful Life (Years)	5 years	5 years
Gross Carrying Amount	$ 247,828	$ 294,147
Additions	0	(46,319)
Accumulated Amortization	(233,928)	(224,886)
Net Carrying Amount	13,900	22,942
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Accumulated Amortization	233,928	224,886
Internally developed software
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	8,284,058	6,013,513
Additions	1,838,085	2,270,545
Accumulated Amortization	(8,680,204)	(6,378,911)
Net Carrying Amount	1,441,939	1,905,147
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Accumulated Amortization	$ 8,680,204	$ 6,378,911
Internally developed software \| Minimum
Finite-Lived Intangible Assets [Line Items]
Estimated Useful Life (Years)	4 years	4 years
Internally developed software \| Maximum
Finite-Lived Intangible Assets [Line Items]
Estimated Useful Life (Years)	5 years	5 years
Customer relationships
Finite-Lived Intangible Assets [Line Items]
Estimated Useful Life (Years)	9 years
Gross Carrying Amount	$ 12,397,954	$ 0
Additions	15,847,527	12,397,954
Accumulated Amortization	(2,530,535)	(594,301)
Net Carrying Amount	25,714,946	11,803,653
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Accumulated Amortization	$ 2,530,535	$ 594,301
Customer relationships \| Minimum
Finite-Lived Intangible Assets [Line Items]
Estimated Useful Life (Years)		8 years
Customer relationships \| Maximum
Finite-Lived Intangible Assets [Line Items]
Estimated Useful Life (Years)		9 years
Trademark
Finite-Lived Intangible Assets [Line Items]
Estimated Useful Life (Years)	8 years	8 years
Gross Carrying Amount	$ 326,646	$ 0
Additions	2,735	326,646
Accumulated Amortization	(34,311)	(3,403)
Net Carrying Amount	295,070	323,243
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Accumulated Amortization	$ 34,311	$ 3,403
Non-compete agreements
Finite-Lived Intangible Assets [Line Items]
Estimated Useful Life (Years)	5 years
Gross Carrying Amount	$ 0
Additions	100,000
Accumulated Amortization	(10,000)
Net Carrying Amount	90,000
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Accumulated Amortization	$ 10,000
Trade credits
Finite-Lived Intangible Assets [Line Items]
Estimated Useful Life (Years)	5 years
Gross Carrying Amount	$ 0
Additions	1,500,000
Accumulated Amortization	0
Net Carrying Amount	1,500,000
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Accumulated Amortization	$ 0

Other Income (Expense) - Narrative (Details) - USD ($)	3 Months Ended		9 Months Ended
Other Income (Expense) - Narrative (Details) - USD ($)	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Other Income and Expenses [Abstract]
Other income (expense)	$ 449,051	$ (1,330,788)	$ 715,589	$ 3,007,029
Other income	43,353	30,900	338,175	42,288
Realized foreign exchange gain (loss)	924	777	6,697	(18,883)
Rental income	$ 26	$ 30,123	$ 8,522	$ 61,171

401(k) Plan (Details)	9 Months Ended
401(k) Plan (Details)	Sep. 30, 2023
Retirement Benefits [Abstract]
Eligibility service period	2 months

Summary of Significant Accounting Policies - Schedule of Estimated Useful Lives (Details)	Sep. 30, 2023
Buildings
Summary of Significant Accounting Policies (Details) - Schedule of depreciation and amortization using the straight-line method over the estimated useful lives of the respective assets [Line Items]
Estimated Useful Life	39 years
Office equipment and furniture
Summary of Significant Accounting Policies (Details) - Schedule of depreciation and amortization using the straight-line method over the estimated useful lives of the respective assets [Line Items]
Estimated Useful Life	3 years
Vehicles \| Minimum
Summary of Significant Accounting Policies (Details) - Schedule of depreciation and amortization using the straight-line method over the estimated useful lives of the respective assets [Line Items]
Estimated Useful Life	5 years
Vehicles \| Maximum
Summary of Significant Accounting Policies (Details) - Schedule of depreciation and amortization using the straight-line method over the estimated useful lives of the respective assets [Line Items]
Estimated Useful Life	8 years
Office equipment and furniture \| Maximum
Summary of Significant Accounting Policies (Details) - Schedule of depreciation and amortization using the straight-line method over the estimated useful lives of the respective assets [Line Items]
Estimated Useful Life	5 years

401(k) Plan	9 Months Ended
401(k) Plan	Sep. 30, 2023
Retirement Benefits [Abstract]
401(k) Plan	401(k) PlanThe Company established a 401(k) plan in January 2022 that qualifies as a deferred compensation arrangement under Section 401 of the Internal Revenue Code. All U.S. employees that complete two months of service with the Company are eligible to participate in the plan. The Company did not make any employer contributions to this plan as of September 30, 2023.

- Definition

The entire disclosure for retirement benefits.

+ References

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-URI https://asc.fasb.org//1943274/2147480266/715-60-50-3

+ Details

Summary of Significant Accounting Policies - Schedule of Net Earnings Per Share (Details) - USD ($)	3 Months Ended						9 Months Ended
	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Sep. 30, 2023	Sep. 30, 2022
Accounting Policies [Abstract]
Net income attributable to stockholders of DocGo Inc. and Subsidiaries:	$ 4,764,921	$ (2,011,267)	$ (3,465,670)	$ 3,154,430	$ 12,735,653	$ 10,629,694	$ (712,016)	$ 26,519,778
Weighted-average shares - basic (in shares)	103,874,845			98,960,538			103,351,345	100,725,697
Effect of dilutive options (in shares)	1,118,884			8,442,597			1,118,884	8,442,597
Weighted-average shares outstanding - Diluted (in shares)	104,993,729			107,403,135			103,351,345	109,168,293
Net loss share - basic (in dollars per shares)	$ 0.05			$ 0.03			$ (0.01)	$ 0.26
Net loss share - diluted (in dollars per shares)	$ 0.05			$ 0.03			$ (0.01)	$ 0.24
Anti-dilutive employee share-based award excluded (in shares)	10,191,301			0			10,191,301	0

- Definition

The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

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- Definition

The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.

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- Definition

Amount, after deduction of tax, noncontrolling interests, dividends on preferred stock and participating securities; of income (loss) available to common shareholders.

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+ Details

Unaudited Condensed Consolidated Statements of Operations and Comprehensive Income - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Income Statement [Abstract]
Revenues, net	$ 186,552,910	$ 104,319,894	$ 425,042,373	$ 331,730,750
Expenses:
Cost of revenues (exclusive of depreciation and amortization, which is shown separately below)	131,502,046	71,254,838	296,346,420	219,418,873
Operating expenses:
General and administrative	33,619,962	22,186,036	93,637,516	70,684,270
Depreciation and amortization	4,336,267	3,014,864	11,816,657	7,253,656
Legal and regulatory	3,545,820	2,200,964	9,588,997	6,610,223
Technology and development	3,235,301	1,373,146	7,673,269	3,663,299
Sales, advertising and marketing	1,605,559	90,856	2,598,192	2,348,917
Total expenses	177,844,955	100,120,704	421,661,051	309,979,238
Income from operations	8,707,955	4,199,190	3,381,322	21,751,512
Other income (expenses):
Interest income, net	346,376	334,221	1,677,420	296,891
(Loss) gain on remeasurement of warrant liabilities	0	(1,831,947)	0	1,137,070
Change in fair value of contingent liability	159,974	0	159,974	0
(Loss) gain on equity method investments	(95,503)	93,371	(301,362)	99,840
Gain on remeasurement of finance leases	4,834	0	4,834	1,388,273
(Loss) gain on disposal of fixed assets	(9,983)	42,667	(163,452)	42,667
Other income (expense)	43,353	30,900	(661,825)	42,288
Total other income (expense)	449,051	(1,330,788)	715,589	3,007,029
Net income before income tax provision	9,157,006	2,868,402	4,096,911	24,758,541
Income tax (provision)	(4,526,767)	(401,916)	(2,041,843)	(1,163,755)
Net income	4,630,239	2,466,486	2,055,068	23,594,786
Net (loss) income attributable to noncontrolling interests	(134,682)	(687,944)	2,767,084	(2,924,992)
Net income attributable to stockholders of DocGo Inc. and Subsidiaries	4,764,921	3,154,430	(712,016)	26,519,778
Other comprehensive income
Foreign currency translation adjustment	(582,471)	248,283	66,965	252,854
Total comprehensive income	$ 4,182,450	$ 3,402,713	$ (645,051)	$ 26,772,632
Net income per share attributable to DocGo Inc. and Subsidiaries - Basic (in dollars per share)	$ 0.05	$ 0.03	$ (0.01)	$ 0.26
Weighted-average shares outstanding - Basic (in shares)	103,874,845	98,960,538	103,351,345	100,725,697
Net income per share attributable to DocGo Inc. and Subsidiaries - Diluted (in dollars per share)	$ 0.05	$ 0.03	$ (0.01)	$ 0.24
Weighted-average shares outstanding - Diluted (in shares)	104,993,729	107,403,135	103,351,345	109,168,293

Other Income (Expense) (Tables)

9 Months Ended

Sep. 30, 2023

Other Income and Expenses [Abstract]

Schedule of Other Nonoperating Income (Expense)

The Company recognized $715,589 and $3,007,029 of other income for the nine months ended September 30, 2023 and September 30, 2022, respectively, as follows:


	Three Months Ended				Nine Months Ended
	September 30,				September 30,
Other Income (Expense)	2023		2022		2023		2022
Interest income (expense), net	$	346,376	$	334,221	$	1,677,420	$	296,891
(Loss) gain on remeasurement of warrant liabilities	—		(1,831,947)		—		1,137,070
Change in fair value of contingent liability	159,974		—		159,974		—
(Loss) gain on equity method investments	(95,503)		93,371		(301,362)		99,840
Gain on remeasurement of finance leases	4,834		—		4,834		1,388,273
(Loss) gain on disposal of fixed assets	(9,983)		42,667		(163,452)		42,667
ABC litigation	—		—		(1,000,000)		—
Other income	43,353		30,900		338,175		42,288
Total other income (expense)	$	449,051	$	(1,330,788)	$	715,589	$	3,007,029

Legal Proceedings (Details) - The Consolidated Compliant - USD ($) $ in Millions	Dec. 31, 2022	May 06, 2021
Loss Contingencies [Line Items]
Agreed settlement liability	$ 1
Proposed payment		$ 1

Accrued Liabilities

9 Months Ended

Sep. 30, 2023

Accrued Liabilities [Abstract]

Accrued Liabilities

Accrued liabilities consisted of the following as of September 30, 2023 and December 31, 2022:


	September 30, 2023		December 31, 2022
Accrued subcontractors	$	24,121,473	$	8,101,150
Accrued general expenses	13,595,062		11,436,462
Accrued workers' compensation and other insurance liabilities	10,786,533		3,766,469
Accrued payroll	5,707,651		4,245,838
Accrued bonus	1,893,172		1,500,717
Accrued fuel and maintenance	902,789		253,243
Other current liabilities	798,826		706,528
Accrued legal fees	550,921		344,417
Accrued lab fees	463,008		584,203
Credit card payable	34,941		78,838
FICA/Medicare liability	29,289		555,166
Total accrued liabilities	$	58,883,665	$	31,573,031

Intangibles (Tables)

9 Months Ended

Sep. 30, 2023

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of Finite-Lived Intangible Assets

Intangible assets consisted of the following as of September 30, 2023 and December 31, 2022:


	September 30, 2023
	Estimated Useful Life (Years)	Gross Carrying Amount		Additions		Accumulated Amortization		Net Carrying Amount
Patents	15 years	$	62,823	$	20,461	$	(14,195)	$	69,089
Computer software	5 years	247,828		—		(233,928)		13,900
Operating licenses	Indefinite	8,799,004		600,000		—		9,399,004
Internally developed software	4-5 years	8,284,058		1,838,085		(8,680,204)		1,441,939
Material contracts	Indefinite	62,550		—		—		62,550
Customer relationships	9 years	12,397,954		15,847,527		(2,530,535)		25,714,946
Trademark	8 years	326,646		2,735		(34,311)		295,070
Non-compete agreements	5 years	—		100,000		(10,000)		90,000
Trade credits	5 years	—		1,500,000		—		1,500,000
		$	30,180,863	$	19,908,808	$	(11,503,173)	$	38,586,498


	December 31, 2022
	Estimated Useful Life (Years)	Gross Carrying Amount		Additions		Accumulated Amortization		Net Carrying Amount
Patents	15 years	$	48,668	$	14,155	$	(10,116)	$	52,707
Computer software	5 years	294,147		(46,319)		(224,886)		22,942
Operating licenses	Indefinite	8,375,514		423,490		—		8,799,004
Internally developed software	4-5 years	6,013,513		2,270,545		(6,378,911)		1,905,147
Material contracts	Indefinite	—		62,550		—		62,550
Customer relationships	8-9 years	—		12,397,954		(594,301)		11,803,653
Trademark	8 years	—		326,646		(3,403)		323,243
		$	14,731,842	$	15,449,021	$	(7,211,617)	$	22,969,246

Schedule of Indefinite-Lived Intangible Assets

Intangible assets consisted of the following as of September 30, 2023 and December 31, 2022:


	September 30, 2023
	Estimated Useful Life (Years)	Gross Carrying Amount		Additions		Accumulated Amortization		Net Carrying Amount
Patents	15 years	$	62,823	$	20,461	$	(14,195)	$	69,089
Computer software	5 years	247,828		—		(233,928)		13,900
Operating licenses	Indefinite	8,799,004		600,000		—		9,399,004
Internally developed software	4-5 years	8,284,058		1,838,085		(8,680,204)		1,441,939
Material contracts	Indefinite	62,550		—		—		62,550
Customer relationships	9 years	12,397,954		15,847,527		(2,530,535)		25,714,946
Trademark	8 years	326,646		2,735		(34,311)		295,070
Non-compete agreements	5 years	—		100,000		(10,000)		90,000
Trade credits	5 years	—		1,500,000		—		1,500,000
		$	30,180,863	$	19,908,808	$	(11,503,173)	$	38,586,498


	December 31, 2022
	Estimated Useful Life (Years)	Gross Carrying Amount		Additions		Accumulated Amortization		Net Carrying Amount
Patents	15 years	$	48,668	$	14,155	$	(10,116)	$	52,707
Computer software	5 years	294,147		(46,319)		(224,886)		22,942
Operating licenses	Indefinite	8,375,514		423,490		—		8,799,004
Internally developed software	4-5 years	6,013,513		2,270,545		(6,378,911)		1,905,147
Material contracts	Indefinite	—		62,550		—		62,550
Customer relationships	8-9 years	—		12,397,954		(594,301)		11,803,653
Trademark	8 years	—		326,646		(3,403)		323,243
		$	14,731,842	$	15,449,021	$	(7,211,617)	$	22,969,246

Schedule of amortization expense for the next five years in aggregate

Future amortization expense at September 30, 2023 for the next five years and in the aggregate are as follows:


	Amortization Expense
2023, remaining	$	986,093
2024	3,896,784
2025	3,846,769
2026	3,236,605
2027	3,235,890
Thereafter	12,422,803
Total	$	27,624,944

Equity (Details) - USD ($)	3 Months Ended		9 Months Ended
Equity (Details) - USD ($)	Dec. 31, 2022	Jun. 30, 2022	Sep. 30, 2023	May 24, 2022
Stockholders' Equity Note [Abstract]
Common stock repurchased amount				$ 40,000,000
Shares repurchased (in shares)	536,839	536,839	0
Shares repurchased	$ 3,731,712	$ 3,731,712

Stock Based Compensation (Details) - Schedule of company’s stock option activity	9 Months Ended	12 Months Ended
	Sep. 30, 2023 USD ($) $ / shares shares	Dec. 31, 2022 USD ($) $ / shares shares
Options Shares
Beginning Balance (in shares) \| shares	11,571,308
Granted/Vested during the year (in shares) \| shares	1,115,874
Exercised during the year (in shares) \| shares	(493,984)
Cancelled during the year (in shares) \| shares	(551,665)
Ending Balance (in shares) \| shares	11,641,533	11,571,308
Options Shares, Options vested and exercisable (in shares) \| shares	2,937,143
Weighted Average Exercise Price
Beginning balance (in dollars per share) \| $ / shares	$ 7.11
Granted/Vested during the year (in dollars per share) \| $ / shares	8.92
Exercised during the year (in dollars per share) \| $ / shares	3.63
Cancelled during the year (in dollars per share) \| $ / shares	7.66
Ending balance (in dollars per share) \| $ / shares	7.42	$ 7.11
Weighted Average Exercise Price, Options vested and exercisable (in dollars per share) \| $ / shares	$ 6.36
Weighted Average Remaining Contractual Life in Years
Weighted average remaining contractual life in years	8 years 5 months 19 days	9 years 18 days
Weighted Average Remaining Contractual Life in Years, Options vested and exercisable	7 years 7 months 24 days
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Additional Disclosures [Abstract]
Aggregate Intrinsic Value \| $	$ 49,268,644	$ 39,389,063
Aggregate Intrinsic Value, Options vested and exercisable \| $	$ 3,060,026

Goodwill- Narrative (Details) - USD ($)	9 Months Ended	12 Months Ended
Goodwill- Narrative (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill, impairment loss		$ 2,921,958
Goodwill acquired during the period	$ 8,642,190	35,299,136
Goodwill	$ 47,594,304	$ 38,900,413

- Definition

+ References + Details