0001822359-24-000016 | 10-K | XBRL Viewer

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Stock Based Compensation - Narrative (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
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)	4,700,000
Dividend yield	0.00%	0.00%
Weighted average fair value per share (in dollars per share)	$ 7.93	$ 7.04
Stock based compensation expense	$ 20,969,174	$ 8,054,571	$ 1,376,353
Total unrecognized compensation related to unvested stock option awards granted	$ 29,058,756	41,666,564	20,792,804
Weighted average period (in years)	1 year 9 months 14 days
Options
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Stock based compensation expense	$ 11,795,320	6,232,992	$ 1,376,353
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]
Stock based compensation expense	$ 9,101,027	1,821,579
Grant-date fair value	19,526,515
Stock based compensation expense included in accrued liabilities	493,043	375,000
Unrecognized compensation cost	$ 12,602,662	$ 2,177,713
Weighted average period (in years)	2 years 6 months
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
Performance Shares
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Stock based compensation expense	$ 72,827
Grant-date fair value	5,599,993
Unrecognized compensation cost	$ 5,527,166
Weighted average period (in years)	4 years
Performance Shares \| Minimum
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Vesting period	1 year
Performance Shares \| Maximum
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Vesting period	4 years
Class A
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Reserved shares (in shares)			16,607,894

Property and Equipment, net - Narrative (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Abstract]
Disposals of assets	$ 12,343,547	$ 50,353	$ 119,026
Accumulated depreciation of assets disposed	10,743,915	26,180	9,944
Proceeds from disposal of property and equipment	747,088	3,000	74,740
Loss on disposition of assets	852,544	21,173	34,342
Depreciation expense	$ 4,829,780	$ 4,114,346	$ 2,312,437

Property and Equipment, net

12 Months Ended

Dec. 31, 2023

Property, Plant and Equipment [Abstract]

Property and Equipment, net

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


	December 31, 2023		December 31, 2022

Transportation equipment	$	17,438,072	$	20,773,862
Medical equipment	7,104,161		5,177,520
Office equipment and furniture	3,701,657		2,686,065
Leasehold improvements	709,619		579,658
Buildings	527,283		527,283
Land	37,800		37,800
	29,518,592		29,782,188
Less: Accumulated depreciation	(12,683,108)		(8,524,013)
Property and equipment, net	$	16,835,484	$	21,258,175

During the year ended December 31, 2023, the Company disposed of assets with a cost of $12,343,547 and accumulated depreciation of $10,743,915 for proceeds of $747,088. The Company recorded a loss on disposal of assets of $852,544.

During the year ended December 31, 2022, the Company disposed of assets with a cost of $50,353 and accumulated depreciation of $26,180 for proceeds of $3,000. The Company recorded a loss on disposal of assets of $21,173.

During the year ended December 31, 2021, the Company disposed of assets with a cost of $119,026 and accumulated depreciation of $9,944 for proceeds of $74,740. The Company recorded a loss on disposal of assets of $34,342.

The Company recorded depreciation expenses of $4,829,780, $4,114,346 and $2,312,437 as of December 31, 2023, 2022 and 2021, respectively.

Summary of Significant Accounting Policies - Schedule of Estimated Useful Lives (Details)	Dec. 31, 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
Medical equipment
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 \| 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

401(k) Plan (Details)	12 Months Ended
401(k) Plan (Details)	Dec. 31, 2023
Retirement Benefits [Abstract]
Eligibility service period	2 months

Summary of Significant Accounting Policies - Schedule of Net Earnings Per Share (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Accounting Policies [Abstract]
Net income attributable to stockholders of DocGo Inc. and Subsidiaries	$ 6,858,455	$ 34,584,498	$ 23,743,758
Weighted-average shares - basic (in shares)	103,511,299	101,228,369	80,293,959
Effect of dilutive options (in shares)	2,106,518	1,747,462	14,569,654
Weighted-average shares outstanding - Diluted (in shares)	105,617,817	102,975,831	94,863,613
Net income share - basic (in dollars per shares)	$ 0.07	$ 0.34	$ 0.30
Net income share - diluted (in dollars per shares)	$ 0.06	$ 0.34	$ 0.25
Anti-dilutive employee share-based awards excluded (in shares)	10,638,371	9,000,750	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

Related Party Transactions (Details) - USD ($)	12 Months Ended
Related Party Transactions (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Related Party
Related Party Transaction [Line Items]
Commission payments	$ 916,370	$ 960,081	$ 702,083
Accounts payable	45,000	86,555
Related Party \| Subcontractor Payments
Related Party Transaction [Line Items]
Related party transaction, amounts of transaction	0	547,500	656,883
Former Chief Executive Officer \| Transition Services Agreement Payments
Related Party Transaction [Line Items]
Related party transaction, amounts of transaction	90,000	$ 0	$ 0
Former Chief Executive Officer \| Related Party
Related Party Transaction [Line Items]
Monthly consulting fee	$ 45,000

Business Segment Information - Schedule of Operating Results for the Business Segments (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Segment Reporting Information [Line Items]
Revenues	$ 624,288,642	$ 440,515,746	$ 318,718,580
Income (loss) from operations	15,054,980	21,831,628	15,357,298
Total assets	490,451,957	393,277,628	309,602,652
Depreciation and amortization expense	16,431,892	10,565,578	7,511,579
Stock compensation	20,969,174	8,054,571	1,376,353
Long-lived assets	123,642,795	101,241,774	45,601,699
Capital expenditures	51,015,538	94,217,852	18,582,747
Mobile Health Services
Segment Reporting Information [Line Items]
Revenues	442,793,537	325,891,440	234,449,763
Income (loss) from operations	80,362,820	92,710,163	59,605,712
Total assets	280,646,925	116,821,500	61,503,278
Depreciation and amortization expense	4,226,657	1,685,114	(888,355)
Stock compensation	1,698,350	1,425,299	536,910
Long-lived assets	32,841,680	33,181,594	4,382,704
Capital expenditures	30,163,882	39,569,802	4,180,004
Transportation Services
Segment Reporting Information [Line Items]
Revenues	181,495,105	114,624,306	84,268,817
Income (loss) from operations	3,541,377	(14,546,171)	(20,983,766)
Total assets	132,178,214	118,627,613	59,299,426
Depreciation and amortization expense	9,393,895	6,050,265	6,458,218
Stock compensation	1,434,505	1,415,670	479,542
Long-lived assets	78,848,587	65,580,291	38,370,683
Capital expenditures	20,254,373	52,105,196	10,636,454
Corporate
Segment Reporting Information [Line Items]
Revenues	0	0	0
Income (loss) from operations	(68,849,217)	(56,332,364)	(23,264,648)
Total assets	77,626,818	157,828,515	188,799,948
Depreciation and amortization expense	2,811,340	2,830,199	1,941,716
Stock compensation	17,836,319	5,213,602	359,901
Long-lived assets	11,952,528	2,479,889	2,848,312
Capital expenditures	$ 597,283	$ 2,542,854	$ 3,766,289

Other Income

12 Months Ended

Dec. 31, 2023

Other Income and Expenses [Abstract]

Other Income

The Company recognized $1,238,313, $950,264 and $4,437,887 of other income for the years ended December 31, 2023, 2022 and 2021, respectively, as follows:


	Year Ended December 31,

Other Income	2023		2022		2021
Interest income (expense), net	$	1,684,399	$	762,685	$	(763,030)
Gain on remeasurement of warrant liabilities	—		1,127,388		5,199,496
Change in fair value of contingent liability	1,437,525		—		—
(Loss) gain on equity method investments	(343,336)		8,919		(66,818)
(Loss) gain on remeasurement of operating and finance leases	(866)		1,388,273		—
Gain on bargain purchase	—		1,593,612		—
Gain from PPE loan forgiveness	—		—		142,667
(Loss) on disposal of fixed assets	(852,544)		(21,173)		(34,342)
Goodwill impairment	—		(2,921,958)		—
ABC litigation	(1,000,000)		—		—
Other income (expense)	313,135		(987,482)		(40,086)
Total other income	$	1,238,313	$	950,264	$	4,437,887

Intangibles - Narrative (Details) - USD ($)	12 Months Ended
Intangibles - Narrative (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Finite-lived intangible assets, foreign currency translation adjustment	$ 8,621
Amortization expense	$ 5,249,358	$ 3,214,814	$ 1,845,193

Business Segment Information - Narrative (Details)	3 Months Ended	12 Months Ended
Business Segment Information - Narrative (Details)	Mar. 31, 2023 segment	Dec. 31, 2023 segment revenueStream	Dec. 31, 2022 segment
Segment Reporting [Abstract]
Number of operating segments \| segment	3	3	2
Number of revenue streams \| revenueStream		2

Acquisitions - Schedule of preliminary allocation of assets acquired and liabilities assumed (Details) - USD ($)								12 Months Ended
	Apr. 01, 2023	Mar. 31, 2023	Dec. 09, 2022	Oct. 12, 2022	Aug. 09, 2022	Jul. 13, 2022	Jul. 06, 2022	Dec. 31, 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								19,792,982	$ 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
Stock consideration	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						17,087,835
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
Due to seller			11,279,201					0	11,279,201
Amounts held under an escrow account			0
Contingent liability			2,475,540					604,827	2,475,540
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
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
Due to seller					0
Amounts held under an escrow account					0
Contingent liability					4,000,000			1,821,018
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
Due to seller						6,000,000		3,000,000	6,000,000
Amounts held under an escrow account						1,333,333
Contingent liability						1,080,000		279,301	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
Due to seller							0	$ 0	3,000,000
Amounts held under an escrow account							0
Contingent liability							3,000,000		$ 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

Audit Information	12 Months Ended
Audit Information	Dec. 31, 2023
Audit Information [Abstract]
Auditor Firm ID	1013
Auditor Name	Urish Popeck & Co., LLC
Auditor Location	Pittsburgh, PA

Accrued Liabilities (Details) - Schedule of accrued liabilities - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Accrued Liabilities [Abstract]
Accrued subcontractors	$ 37,858,755	$ 8,101,150
Accrued general expenses	27,001,232	11,436,462
Accrued workers' compensation and other insurance liabilities	12,881,902	3,766,469
Accrued payroll	6,464,192	4,245,838
Accrued bonus	4,784,005	1,500,717
Other current liabilities	2,350,523	2,522,395
Total accrued liabilities	$ 91,340,609	$ 31,573,031

Notes Payable (Tables)

12 Months Ended

Dec. 31, 2023

Debt Disclosure [Abstract]

Schedule of notes payable

The following table summarizes the Company’s notes payable:


	December 31, 2023		December 31, 2022
Equipment and financing loans payable, between 2.5% and 7.5% interest and maturing between March 2024 and August 2026	$	69,717	$	1,901,514
Total notes payable	69,717		1,901,514
Less: current portion of notes payable	28,131		664,913
Total non-current portion of notes payable	$	41,586	$	1,236,601

Schedule of future minimum annual maturities of notes payable

Future minimum annual maturities of notes payable as of December 31, 2023 are as follows:


	Notes Payable
2024	$	28,755
2025	25,847
2026	15,115
Total maturities	69,717
Current portion of notes payable	(28,131)
Long-term portion of notes payable	$	41,586

Leases - Schedule of future minimum lease payments under the operating leases (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Operating Leases
2024	$ 3,271,821
2025	3,305,703
2026	2,429,393
2027	1,219,709
2028	597,566
Thereafter	318,901
Total future minimum lease payments	11,143,093
Less effects of discounting	(1,146,132)
Present value of future minimum lease payments	9,996,961	$ 9,366,006
Finance Leases
2024	4,072,021
2025	3,745,030
2026	2,868,368
2027	1,495,766
2028	352,811
Thereafter	0
Total future minimum lease payments	12,533,996
Less effects of discounting	(1,103,531)
Present value of future minimum lease payments	$ 11,430,465	$ 8,646,803	$ 10,139,410

ABC Transaction and Held for Sale (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Current assets:
Cash and cash equivalents	$ 59,286,147	$ 157,335,323	$ 175,537,221
Accounts receivable, net	262,083,462	102,995,397
Prepaid expenses and other current assets	17,499,953	6,269,841
Total current assets	338,869,562	271,080,905
Property and equipment, net	16,835,484	21,258,175
Goodwill	47,539,929	38,900,413	8,686,966
Operating lease right-of-use assets	9,580,535	9,074,277
Other assets	2,565,649	3,625,254
Total assets	490,451,957	393,277,628	309,602,652
Current liabilities:
Accounts payable	19,827,258	21,582,866
Accrued liabilities	91,340,609	31,573,031
Operating lease liability, current	2,773,020	2,325,024
Liabilities held for sale	0	4,480,344
Total current liabilities	170,119,082	100,158,490
Total liabilities	185,281,001	114,350,237
Stockholders' equity:
Accumulated deficit	(21,394,310)	(28,972,216)
Total stockholders’ equity attributable to DocGo Inc. and Subsidiaries	300,794,867	273,230,666
Noncontrolling interests	4,376,089	5,696,725
Total stockholders’ equity	305,170,956	278,927,391	$ 227,057,024	$ 66,947,041
Total liabilities and stockholders’ equity	490,451,957	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)

ABC Transaction and Held for Sale (Tables)

12 Months Ended

Dec. 31, 2023

Discontinued Operations and Disposal Groups [Abstract]

Schedule of Assets and Liabilities that were Classified as Held for Sale

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 Sheets as of December 31, 2022 and December 31, 2023:


	Pre ABC Adjustment			2022 Adjustments			December 31,			YTD 2023 Adjustments			December 31,
							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 Sheets.

Summary of Significant Accounting Policies - Schedule of revenue is disaggregated (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disaggregation of Revenue [Line Items]
Revenues	$ 624,288,642	$ 440,515,746	$ 318,718,580
Mobile Health Services
Disaggregation of Revenue [Line Items]
Revenues	442,793,537	325,891,440	234,449,763
Transportation Services
Disaggregation of Revenue [Line Items]
Revenues	181,495,105	114,624,306	84,268,817
United States
Disaggregation of Revenue [Line Items]
Revenues	571,887,943	419,578,082	309,218,594
United Kingdom
Disaggregation of Revenue [Line Items]
Revenues	$ 52,400,699	$ 20,937,664	$ 9,499,986

- 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
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(g)(1)(ii))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 323
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481687/323-10-50-3

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 825
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 28
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482907/825-10-50-28

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 220
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03(1))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1A
-Subparagraph (SX 210.13-01(a)(4)(i))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A

Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1A
-Subparagraph (SX 210.13-01(a)(4)(ii))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1A
-Subparagraph (SX 210.13-01(a)(4)(iii)(A))
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-URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1A
-Subparagraph (SX 210.13-01(a)(4)(iv))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1A
-Subparagraph (SX 210.13-01(a)(5))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1B
-Subparagraph (SX 210.13-02(a)(4)(i))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1B
-Subparagraph (SX 210.13-02(a)(4)(iii)(A))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1B
-Subparagraph (SX 210.13-02(a)(4)(iii)(B))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1B
-Subparagraph (SX 210.13-02(a)(4)(iv))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1B
-Subparagraph (SX 210.13-02(a)(5))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B

Reference 15: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 30
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-30

Reference 16: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 42
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-42

Reference 17: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 22
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-22

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-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

Reference 19: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 40
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-40

Reference 20: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 22
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-22

Reference 21: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

Reference 22: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 41
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-41

Reference 23: http://www.xbrl.org/2003/role/disclosureRef
-Topic 942
-SubTopic 235
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-05(b)(2))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479557/942-235-S99-1

+ Details

Consolidated Statements of Changes in Stockholders’ Equity (Parentheticals)	12 Months Ended
	Dec. 31, 2021 USD ($)
Sale of stock, transaction costs	$ 9,566,304
Private Placement
Sale of stock, transaction costs	$ 10,396,554

Description of Organization and Business Operations (Details)		3 Months Ended	12 Months Ended
	Nov. 05, 2021 USD ($) $ / shares	Mar. 31, 2023 segment	Dec. 31, 2023 USD ($) segment $ / shares	Dec. 31, 2022 USD ($) segment $ / shares	Dec. 31, 2021 USD ($)
Description of Organization and Business Operations (Details) [Line Items]
Common stock, par value (in Dollars per share) \| $ / shares	$ 0.0001		$ 0.0001	$ 0.0001
Issuance costs related to merger recapitalization			$ 0	$ 0	$ 19,961,460
Number of operating segments \| segment		3	3	2
Merger Agreement
Description of Organization and Business Operations (Details) [Line Items]
Net proceeds raised	$ 158,000,000
Cash held in trust account	43,400,000
Issuance costs related to merger recapitalization	9,600,000
Private Placement \| Merger Agreement
Description of Organization and Business Operations (Details) [Line Items]
Issuance costs related to merger recapitalization	$ 10,400,000
Share price (in Dollars per share) \| $ / shares	$ 10.00
Sale of stock, consideration received on transaction	$ 114,600,000

Income Taxes

12 Months Ended

Dec. 31, 2023

Income Tax Disclosure [Abstract]

Income Taxes

A reconciliation of the statutory U.S. federal income tax rate to the Company’s effective tax rate consists of the following:


	Year Ended December 31,
	2023		2022		2021
Statutory federal income tax benefit	21.00	%	21.00	%	21.00	%
Permanent items	26.18	%	0.56	%	(2.71)	%
State taxes, net of federal tax benefit	20.67	%	7.77	%	5.99	%
Effects of Rates Different from Statutory	(0.04)	%	0.17	%	(0.06)	%
Rate Change	0.04	%	0.01	%	—	%
Other	(29.54)	%	(3.64)	%	(0.71)	%
Change in valuation allowance	(1.91)	%	(54.94)	%	(20.98)	%
Income tax provision (benefit)	36.40	%	(29.07)	%	2.53	%

The components of income tax expense (benefit) are as follows:


	For the Years Ended December 31,
	2023		2022		2021
Current:
Federal	$	2,555,164	$	1,493,772	$	295,956
State and local	5,782,335		502,872		319,741
Foreign	-		-		-
	$	8,337,499	$	1,996,644	$	615,697
Deferred:
Federal	$	1,650,695	$	(7,683,475)	$	-
State and local	(3,256,914)		(2,649,791)		-
Foreign	(375,300)		375,301		-
	(1,981,519)		(9,957,965)		-
Total income tax expense (benefit)	$	6,355,980	$	(7,961,321)	$	615,697

Deferred income taxes reflect the net tax effects of temporary differences between the carrying value of assets and liabilities for financial reporting purposes and amounts used for income tax purposes. The temporary differences that give rise to deferred tax assets and liabilities are as follows:


	For the Years Ended December 31,
	2023		2022
Deferred tax assets:
Allowance for doubtful accounts	$	1,683,119	$	893,328
Accrued expenses	799,295		382,649
Lease liability	4,674,177		2,359,566
Stock compensation	5,039,590		2,780,020
Research and development expense	865,800		303,446
Net operating loss	4,568,113		11,523,633
Other	(471,694)		(466,789)
Total deferred tax asset	$	17,158,400	$	17,775,853

Valuation allowance	(1,207,673)		(1,520,345)
Deferred income tax assets, net of allowance	$	15,950,727	$	16,255,508

Deferred tax liabilities:
Prepaid expenses	$	(780,767)	$	(994,644)
Depreciation	(3,819,069)		(2,798,988)
Right-of-use asset	(4,544,024)		(2,346,070)
Amortization	5,081,672		(157,839)
Total deferred tax liability	$	(4,062,188)	$	(6,297,541)

Deferred tax assets, net of allowance	$	11,888,539	$	9,957,967

The Company has determined, based upon available evidence, that it is more likely than not that all of the net deferred tax asset will not be realized and, accordingly, has provided a partial valuation allowance against its net deferred tax asset as of December 31, 2023 and 2022, respectively. Management considers the scheduled reversal of deferred tax liabilities, projected future taxable income, net operating loss carryback potential and tax planning strategies in making these assessments.

As of December 31, 2023 ,2022 and 2021, the Company had federal net operating loss carryforwards of approximately $0, $35,289,184 and $53,573,046, respectively. As of December 31, 2023, 2022 and 2021, the Company had approximately $10,737,510, $1,520,345 and $202,965 of foreign net operating loss carryforwards, respectively. As of December 31, 2023, 2022 and 2021, the Company had state net operating loss carryforward of approximately $36,422,543, $2,592,560 and $67,229,895, respectively. The federal net operating loss carryforwards generated after December 31, 2017 of $35,298,184 carry forward infinitely. State and foreign net operating loss carryforwards generated in the tax years from 2017 to 2020 will begin to expire, if not utilized, by 2039. Utilization of the net operating loss carryforwards may be subject to an annual limitation according to Section 382 of the Internal Revenue Code of 1986, as amended (the “Internal Revenue Code”), and similar provisions.

The difference between the statutory income taxes on the Company’s pre-tax loss and the Company’s effective income tax rate during the years ended December 31, 2023 and 2022 is primarily due to a recorded valuation allowance. The valuation allowance for deferred tax assets as of December 31, 2023 and 2022 was $1,207,673 and $1,520,345, respectively. The net

change in the total valuation allowance for the years ended December 31, 2023, and 2022 was a decrease of $312,672 and $15,182,335, respectively.

In assessing the realizability of the deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future table income during the periods in which those temporary differences become deductible. Management considers the scheduled reversals of deferred tax liabilities, projected future taxable income and tax planning strategies in making this assessment.

The Company recognizes interest accrued to unrecognized tax benefits and penalties as income tax expense. The Company accrued no penalties or interest during the years ended December 31, 2023, 2022, and 2021.

The Company files tax returns as prescribed by the tax laws of the jurisdictions in which they operate. In the normal course of business, the Company is subject to examination by federal and foreign jurisdictions where applicable based on the statute of limitations that apply in each jurisdiction. As of December 31, 2023, open years related to all jurisdictions are 2022, 2021 and 2020. The Company has no open tax audits with any taxing authority as of December 31, 2023.

- 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
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480990/946-20-50-13

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(h)(2))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org//740/tableOfContent

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 14
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482685/740-10-50-14

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 21
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482685/740-10-50-21

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 270
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482526/740-270-50-1

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 17
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482685/740-10-50-17

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SAB TOPIC 6.I.5.Q1)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479360/740-10-S99-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Subparagraph (SAB Topic 11.C)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479360/740-10-S99-2

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 30
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482603/740-30-50-2

+ Details

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
Consolidated Statements of Cash Flows - USD ($)	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income	$ 10,048,328	$ 30,743,213	$ 19,179,488
Adjustments to reconcile net income to net cash (used in) provided by operating activities:
Depreciation of property and equipment	4,829,780	4,114,346	2,312,437
Amortization of intangible assets	5,249,358	3,214,814	1,845,193
Amortization of finance lease right-of-use assets	6,352,754	3,236,418	2,913,925
Loss on disposal of assets	852,544	21,173	34,342
Deferred income tax	(1,981,519)	(9,957,967)	0
Gain from PPP loan forgiveness	0	0	(142,667)
Loss (gain) on equity method investments	343,336	(8,919)	66,818
Bad debt expense	3,601,520	3,815,187	4,467,956
Stock-based compensation	20,969,174	8,054,571	1,376,353
Loss on remeasurement of operating and finance leases	866	(1,388,273)	0
Loss on liquidation of business	70,284	0	0
Gain on remeasurement of warrant liabilities	0	(1,127,388)	(5,199,496)
Gain on bargain purchase	0	(1,593,612)	0
Goodwill impairment	0	2,921,958	0
Change in fair value of contingent consideration	(1,437,525)	0	0
Changes in operating assets and liabilities:
Accounts receivable	(160,524,934)	(8,415,793)	(57,996,613)
Asset held for sale	0	190,312	0
Prepaid expenses and other current assets	(10,843,890)	(4,181,035)	(961,165)
Other assets	1,059,605	1,557,655	(2,490,564)
Accounts payable	(1,780,403)	3,637,305	11,879,850
Accrued liabilities	58,968,844	(5,964,064)	20,766,723
Net cash (used in) provided by operating activities	(64,221,878)	28,869,901	(1,947,420)
CASH FLOWS FROM INVESTING ACTIVITIES:
Acquisition of property and equipment	(7,584,561)	(3,198,234)	(4,808,409)
Acquisition of intangibles	(2,541,661)	(2,299,558)	(1,849,136)
Acquisition of businesses	(20,203,464)	(32,953,179)	(1,300,000)
Equity method investments	(298,932)	0	(655,876)
Proceeds from disposal of property and equipment	747,088	3,000	74,740
Acquisition of leased assets	0	0	(50,504)
Net cash used in investing activities	(29,881,530)	(38,447,971)	(8,589,185)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from revolving credit line	25,000,000	0	8,000,000
Repayments of revolving credit line	0	(25,881)	(8,000,000)
Repayments of notes payable	(25,926)	(925,151)	(604,826)
Due to seller	(13,590,382)	(2,535,521)	(595,528)
Earnout payments on contingent liabilities	(5,266,681)	0	0
Noncontrolling interest contributions	0	2,063,000	333,025
Proceeds from exercise of stock options	1,581,183	1,980,585	628,592
Acquisition of UK Ltd remaining 20% shares	0	0	(479,331)
Payments for taxes related to shares withheld for employee taxes	(2,308,954)	0	0
Common stock repurchased	0	(3,731,712)	0
Equity costs	0	(19,570)	0
Payments on obligations under finance lease	(4,270,553)	(2,985,568)	(2,216,309)
Issuance costs related to merger recapitalization	0	0	(19,961,460)
Proceeds from issuance of Class A common stock, net of transaction cost	0	0	178,102,313
Net cash provided (used) in financing activities	1,118,687	(6,179,818)	155,206,476
Effect of exchange rate changes on cash and cash equivalents	1,093,633	761,232	(21,414)
Net (decrease) increase in cash and restricted cash	(91,891,088)	(14,996,656)	144,648,457
Cash and restricted cash at beginning of period	164,109,074	179,105,730	34,457,273
Cash and restricted cash at end of period	72,217,986	164,109,074	179,105,730
Supplemental disclosure of cash and non-cash transactions:
Cash paid for interest	250,100	197,005	315,272
Cash paid for interest on finance lease liabilities	600,239	559,596	525,476
Cash paid for income taxes	4,251,658	1,505,235	615,697
Right-of-use assets obtained in exchange for lease liabilities	7,621,538	5,035,201	5,271,662
Fixed assets acquired in exchange for notes payable	0	923,377	1,113,102
Gain from PPP loan forgiveness	0	0	142,667
Due to seller non-cash	0	0	434,494
Receivable exchanged for trade credits	1,500,000	0	0
Reconciliation of cash and restricted cash
Cash	59,286,147	157,335,323	175,537,221
Restricted cash	12,931,839	6,773,751	3,568,509
Total cash and restricted cash shown in statement of cash flows	72,217,986	164,109,074	179,105,730
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	0
CRMS
Adjustments to reconcile net income to net cash (used in) provided by operating activities:
Change in fair value of contingent consideration	1,265,645
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	$ 0

Consolidated Balance Sheets (Parentheticals) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Statement of Financial Position [Abstract]
Accounts receivable, net of allowance	$ 6,276,454	$ 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)	104,055,168	102,411,162
Common stock, shares outstanding (in shares)	104,055,168	102,411,162

Leases - Schedule of Lease Terms and Discount Rate (Details)	Dec. 31, 2023
Leases [Abstract]
Weighted average remaining lease term (in years) - operating leases	3 years 8 months 1 day
Weighted average discount rate - operating leases	5.71%
Weighted average remaining lease term (in years) - finance leases	3 years 4 months 13 days
Weighted average discount rate - finance leases	5.42%

Legal Proceedings	12 Months Ended
Legal Proceedings	Dec. 31, 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 its 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 its Consolidated Financial Statements. As of December 31, 2022, the Company recorded a liability of $1,000,000, which represents an amount for an agreed-upon 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 Compliant”), 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, and on May 2, 2023, the Los Angeles Superior Court issued a final approval of the proposed settlement, which was paid in July 2023. In addition, 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. On January 17, 2024, the Court appointed the Genesee County Employees’ Retirement System as lead plaintiff. Due to the early stage of this proceeding, we cannot reasonably estimate the potential range of loss, if any. We dispute the allegations of wrongdoing and intend to defend ourselves vigorously in this matter.

Description of Organization and Business Operations	12 Months Ended
Description of Organization and Business Operations	Dec. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Description of Organization and Business Operations	Description of Organization and Business Operations On November 5, 2021, 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 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. As a result of the Business Combination, Ambulnz became a wholly owned subsidiary of the Company and each share of Series A preferred stock of Ambulnz, no par value, Class A common stock of Ambulnz, no par value, and Class B common stock of Ambulnz, no par value, 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 mobile healthcare services company that uses proprietary dispatch and communication technology to help provide quality mobile, in-person medical treatment directly to patients in the comfort of their homes, workplaces and other non-traditional locations and healthcare transportation 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 conducts business in three operating segments: Mobile Health Services, Transportation Services and Corporate. Mobile Health Services include a wide variety of healthcare services performed at homes, offices and other locations and event services such as on-site healthcare support at sporting events and concerts. This segment also provides total care management solutions to large, typically underserved, population groups primarily through arrangements with municipalities, which include healthcare services as well as ancillary services, such as shelter. Transportation 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. The Company’s Corporate segment primarily represents shared services and personnel that support both the Transportation Services and Mobile Health Services segments. It contains operating expenses such as information technology costs, certain insurance costs and the compensation costs of senior and executive leadership. None of the Company’s revenues or cost of revenues are reported within the Corporate segment.

Line of Credit (Details)				12 Months Ended
Line of Credit (Details)	Oct. 19, 2023 USD ($)	Nov. 02, 2022	Nov. 01, 2022 USD ($) bank	Dec. 31, 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
Revolving Credit Facility
Line of Credit (Details) [Line Items]
Debt instrument, term (in years)		5 years
Line of Credit \| Revolving Credit Facility
Line of Credit (Details) [Line Items]
Proceeds from issuance of long-term debt	$ 25,000,000
Unused line of credit				$ 65,000,000
Interest expense				$ 359,330
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%

Intangibles

12 Months Ended

Dec. 31, 2023

Goodwill and Intangible Assets Disclosure [Abstract]

Intangibles

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


	December 31, 2023
	Estimated Useful Life (Years)	Gross Carrying Amount		Additions		Accumulated Amortization		Net Carrying Amount
Patents	15 years	$	62,823	$	20,961	$	(15,592)	$	68,192
Computer software	5 years	247,828		—		(235,967)		11,861
Operating licenses	Indefinite	8,799,004		600,000		—		9,399,004
Internally developed software	4-5 years	8,284,058		1,794,029		(8,821,563)		1,256,524
Material contracts	Indefinite	62,550		—		—		62,550
Customer relationships	8-9 years	12,397,954		15,939,570		(3,334,925)		25,002,599
Trademark	8 years	326,646		17,101		(46,549)		297,198
Non-compete agreements	5 years	—		100,000		(15,000)		85,000
Trade credits	5 years	—		1,500,000		—		1,500,000
		$	30,180,863	$	19,971,661	$	(12,469,596)	$	37,682,928


	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 $8,621. 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 $5,249,358, $3,214,814 and $1,845,193 for the periods ended December 31, 2023, 2022 and 2021, respectively.

Future amortization expense at December 31, 2023 for the next five years and in the aggregate are as follows:


	Amortization Expense
2024	$	3,905,132
2025	3,855,130
2026	3,249,936
2027	3,249,222
2028	3,232,758
Thereafter	9,229,196
Total	$	26,721,374

Risk and Uncertainties	12 Months Ended
Risk and Uncertainties	Dec. 31, 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 country-wide 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 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 trip volume. 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 are two areas where the Company has experienced positive business impacts from COVID-19. In April and May 2020, the Company participated in an emergency project with Federal Emergency Management Agency 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 and available EMTs and paramedics, the Company formed a new subsidiary, RRT, with the goal to perform 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.

Stock Based Compensation (Details) - Schedule of activity under RSUs - Restricted Stock Units (RSUs)	12 Months Ended
	Dec. 31, 2023 $ / shares shares
RSUs
Beginning Balance (in shares) \| shares	305,587
Granted (in shares) \| shares	3,104,766
Vested (in shares) \| shares	(986,258)
Forfeited (in shares) \| shares	0
Vested and unissued (in shares) \| shares	49,490
Ending Balance (in shares) \| shares	2,424,095
Weighted- Average Grant Date Fair Value Per RSU
Beginning Balance (in dollars per share) \| $ / shares	$ 8.35
Granted (in dollars per share) \| $ / shares	6.15
Vested (in dollars per share) \| $ / shares	8.61
Forfeited (in dollars per share) \| $ / shares	0
Vested and unissued (in dollars per share) \| $ / shares	5.47
Ending Balance (in dollars per share) \| $ / shares	$ 5.61

Acquisitions (Tables)

12 Months Ended

Dec. 31, 2023

Business Combination and Asset Acquisition [Abstract]

Schedule of preliminary allocation of assets acquired and liabilities assumed

The following table presents the assets acquired and liabilities assumed at the date of the acquisitions:


	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

Schedule of pro forma combined financial information

The following unaudited pro forma combined financial information for the fiscal years ended December 31, 2023, 2022 and 2021 gives effect to the acquisitions disclosed above as if they had occurred on January 1, 2021. The pro forma

information is not necessarily indicative of the results of operations that actually would have occurred under the ownership and management of the Company.


	2023		2022		2021
Revenue	$	627,402,261	$	539,522,587	$	461,001,227
Net Income	11,087,122		46,960,359		43,763,036

Leases - Schedule of Lease Costs (Details) - USD ($)	12 Months Ended
Leases - Schedule of Lease Costs (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Leases [Abstract]
Operating lease expense	$ 3,418,134	$ 2,294,636	$ 1,993,984
Short-term lease expense	1,678,487	1,201,622	1,012,260
Total lease cost - operating leases	5,096,621	3,496,258	3,006,244
Finance lease payment	4,270,553	2,985,568	2,741,784
Short-term lease payment	0	0	0
Total lease payments	$ 4,270,553	$ 2,985,568	$ 2,741,784

Notes Payable

12 Months Ended

Dec. 31, 2023

Debt Disclosure [Abstract]

Notes Payable

Line of Credit

On November 1, 2022, the Company entered into a credit agreement (the “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. On October 19, 2023, the Company drew down $25,000,000 under the Revolving Facility. As of December 31, 2023, the outstanding balance of the line of credit under the Revolving Facility was $25,000,000. The unused line of credit under the Revolving Facility was $65,000,000 as of December 31, 2023. The Company incurred $359,330 in interest charges relating to its line of credit during 2023, which is reflected in interest income (expense) on the Company's Consolidated Statements of Operations and Comprehensive Income.

Notes Payable

The Company has various loans with finance companies with monthly installments aggregating $3,784, inclusive of interest ranging from 2.5% through 7.5%. The notes mature at various times through 2026 and are secured by transportation equipment.

The following table summarizes the Company’s notes payable:


	December 31, 2023		December 31, 2022
Equipment and financing loans payable, between 2.5% and 7.5% interest and maturing between March 2024 and August 2026	$	69,717	$	1,901,514
Total notes payable	69,717		1,901,514
Less: current portion of notes payable	28,131		664,913
Total non-current portion of notes payable	$	41,586	$	1,236,601

Interest expenses were $(201,883), $117,664 and $61,324 for the periods ended December 31, 2023, 2022 and 2021, respectively.

Future minimum annual maturities of notes payable as of December 31, 2023 are as follows:


	Notes Payable
2024	$	28,755
2025	25,847
2026	15,115
Total maturities	69,717
Current portion of notes payable	(28,131)
Long-term portion of notes payable	$	41,586

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

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

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1I

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1I
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1I

+ Details

401(k) Plan	12 Months Ended
401(k) Plan	Dec. 31, 2023
Retirement Benefits [Abstract]
401(k) Plan	401(k) Plan The 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 December 31, 2023.

- Definition

The entire disclosure for retirement benefits.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 70
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480794/715-70-50-1

Reference 2: http://www.xbrl.org/2003/role/exampleRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 55
-Paragraph 17
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480482/715-20-55-17

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (d)(iv)(03)
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
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Reference 5: http://www.xbrl.org/2003/role/disclosureRef
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Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
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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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-URI https://asc.fasb.org//1943274/2147480506/715-20-50-1

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
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-Name Accounting Standards Codification
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-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480126/715-20-S99-2

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 60
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480266/715-60-50-3

+ Details

Income Taxes (Details) - Schedule of company’s effective tax rate	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Statutory federal income tax benefit	21.00%	21.00%	21.00%
Permanent items	26.18%	0.56%	(2.71%)
State taxes, net of federal tax benefit	20.67%	7.77%	5.99%
Effects of Rates Different from Statutory	(0.04%)	0.17%	(0.06%)
Rate Change	0.04%	0.01%	0.00%
Other	(29.54%)	(3.64%)	(0.71%)
Change in valuation allowance	(1.91%)	(54.94%)	(20.98%)
Income tax provision (benefit)	36.40%	(29.07%)	2.53%

Notes Payable (Details) - Schedule of future minimum annual maturities of notes payable	Dec. 31, 2023 USD ($)
Debt Disclosure [Abstract]
2024	$ 28,755
2025	25,847
2026	15,115
Total maturities	69,717
Current portion of notes payable	(28,131)
Long-term portion of notes payable	$ 41,586

- Definition

Amount, after deduction of unamortized premium (discount) and debt issuance cost, of long-term debt. Excludes lease obligation.

+ References + Details

Leases

12 Months Ended

Dec. 31, 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 the determination of 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 Costs

The table below comprises lease expenses for the years ended December 31, 2023, 2022 and 2021, respectively:


	December 31,
Components of total lease cost:	2023		2022		2021

Operating lease expense	$	3,418,134	$	2,294,636	$	1,993,984
Short-term lease expense	1,678,487		1,201,622		1,012,260
Total lease cost - operating leases	$	5,096,621	$	3,496,258	$	3,006,244

Lease Position as of December 31, 2023

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


	December 31, 2023		December 31, 2022
Assets
Lease right-of-use assets	$	9,580,535	$	9,074,277
Total lease assets	$	9,580,535	$	9,074,277

Liabilities
Current liabilities:
Lease liability - current portion	$	2,773,020	$	2,325,024
Noncurrent liabilities:
Lease liability, net of current portion	7,223,941		7,040,982
Total lease liability	$	9,996,961	$	9,366,006

Lease Terms and Discount Rate


Weighted average remaining lease term (in years) - operating leases	3.67
Weighted average discount rate - operating leases	5.71	%

Undiscounted Cash Flows

Future minimum lease payments under the operating leases as of December 31, 2023 are as follows:


	Operating Leases
2024	$	3,271,821
2025	3,305,703
2026	2,429,393
2027	1,219,709
2028	597,566
Thereafter	318,901
Total future minimum lease payments	11,143,093
Less effects of discounting	(1,146,132)
Present value of future minimum lease payments	$	9,996,961

Operating lease expenses approximated $3,418,134, $2,294,636 and $1,993,984 for the years ended December 31, 2023, 2022 and 2021, respectively.

For the years ended December 31, 2023, 2022, 2021, the Company made $3,287,125, $2,294,636, $1,993,984 of fixed cash payments related to operating leases and $4,270,553, $2,985,568, $2,741,784 related to finance leases, respectively.

Finance Leases

The Company leases vehicles under non-cancelable finance lease agreements with a liability of $11,430,465, $8,646,803 and $10,139,410 for the years ended December 31, 2023, 2022 and 2021, respectively (accumulated depreciation of $11,679,823, $7,906,966 and $7,095,242 as of December 31, 2023, 2022 and 2021, respectively).

Depreciation expenses for the vehicles under non-cancelable lease agreements amounted to $6,352,754, $3,236,418 and $2,913,925 for the years ended December 31, 2023, 2022 and 2021, 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 $1.4 million recorded as gains from lease accounting on the Consolidated Statements of Operations and Comprehensive Income.

Lease Payments

The table below comprises lease payments for the years ended December 31, 2023, 2022 and 2021, respectively:


	Year Ended December 31,
Components of total lease cost:	2023		2022		2021

Finance lease payment	$	4,270,553	$	2,985,568	$	2,741,784
Short-term lease payment	—		—		—
Total lease payments	$	4,270,553	$	2,985,568	$	2,741,784

Lease Position as of December 31, 2023

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


	December 31, 2023		December 31, 2022
Assets
Lease right-of-use assets	$	12,003,919	$	9,039,663
Total lease assets	$	12,003,919	$	9,039,663

Liabilities
Current liabilities:
Lease liability - current portion	$	3,534,073	$	2,732,639
Noncurrent liabilities:
Lease liability, net of current portion	7,896,392		5,914,164
Total lease liability	$	11,430,465	$	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 December 31, 2023:


Weighted average remaining lease term (in years) - finance leases	3.37
Weighted average discount rate - finance leases	5.42	%

Undiscounted Cash Flows

Future minimum lease payments under the finance leases as of December 31, 2023 are as follows:


	Finance Leases
2024	$	4,072,021
2025	3,745,030
2026	2,868,368
2027	1,495,766
2028	352,811
Thereafter	—
Total future minimum lease payments	12,533,996
Less effects of discounting	(1,103,531)
Present value of future minimum lease payments	$	11,430,465

Leases

Operating Leases

Lease Costs

The table below comprises lease expenses for the years ended December 31, 2023, 2022 and 2021, respectively:


	December 31,
Components of total lease cost:	2023		2022		2021

Operating lease expense	$	3,418,134	$	2,294,636	$	1,993,984
Short-term lease expense	1,678,487		1,201,622		1,012,260
Total lease cost - operating leases	$	5,096,621	$	3,496,258	$	3,006,244

Lease Position as of December 31, 2023

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


	December 31, 2023		December 31, 2022
Assets
Lease right-of-use assets	$	9,580,535	$	9,074,277
Total lease assets	$	9,580,535	$	9,074,277

Liabilities
Current liabilities:
Lease liability - current portion	$	2,773,020	$	2,325,024
Noncurrent liabilities:
Lease liability, net of current portion	7,223,941		7,040,982
Total lease liability	$	9,996,961	$	9,366,006

Lease Terms and Discount Rate


Weighted average remaining lease term (in years) - operating leases	3.67
Weighted average discount rate - operating leases	5.71	%

Undiscounted Cash Flows

Future minimum lease payments under the operating leases as of December 31, 2023 are as follows:


	Operating Leases
2024	$	3,271,821
2025	3,305,703
2026	2,429,393
2027	1,219,709
2028	597,566
Thereafter	318,901
Total future minimum lease payments	11,143,093
Less effects of discounting	(1,146,132)
Present value of future minimum lease payments	$	9,996,961

Operating lease expenses approximated $3,418,134, $2,294,636 and $1,993,984 for the years ended December 31, 2023, 2022 and 2021, respectively.

Finance Leases

Depreciation expenses for the vehicles under non-cancelable lease agreements amounted to $6,352,754, $3,236,418 and $2,913,925 for the years ended December 31, 2023, 2022 and 2021, respectively.

Gain on Lease Remeasurement

Lease Payments

The table below comprises lease payments for the years ended December 31, 2023, 2022 and 2021, respectively:


	Year Ended December 31,
Components of total lease cost:	2023		2022		2021

Finance lease payment	$	4,270,553	$	2,985,568	$	2,741,784
Short-term lease payment	—		—		—
Total lease payments	$	4,270,553	$	2,985,568	$	2,741,784

Lease Position as of December 31, 2023

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


	December 31, 2023		December 31, 2022
Assets
Lease right-of-use assets	$	12,003,919	$	9,039,663
Total lease assets	$	12,003,919	$	9,039,663

Liabilities
Current liabilities:
Lease liability - current portion	$	3,534,073	$	2,732,639
Noncurrent liabilities:
Lease liability, net of current portion	7,896,392		5,914,164
Total lease liability	$	11,430,465	$	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 December 31, 2023:


Weighted average remaining lease term (in years) - finance leases	3.37
Weighted average discount rate - finance leases	5.42	%

Undiscounted Cash Flows

Future minimum lease payments under the finance leases as of December 31, 2023 are as follows:


	Finance Leases
2024	$	4,072,021
2025	3,745,030
2026	2,868,368
2027	1,495,766
2028	352,811
Thereafter	—
Total future minimum lease payments	12,533,996
Less effects of discounting	(1,103,531)
Present value of future minimum lease payments	$	11,430,465

Stock Based Compensation (Details) - Schedule of company’s stock option activity - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Options Shares
Beginning Balance (in shares)	11,571,308	8,422,972
Granted/Vested during the year (in shares)	1,566,010	5,443,368
Exercised during the year (in shares)	(514,065)	(1,699,720)
Cancelled during the year (in shares)	(680,989)	(595,312)
Ending Balance (in shares)	11,942,264	11,571,308	8,422,972
Options Shares, Options vested and exercisable (in shares)	4,703,686
Weighted Average Exercise Price
Beginning balance (in dollars per share)	$ 7.11	$ 6.21
Granted/Vested during the year (in dollars per share)	7.93	7.04
Exercised during the year (in dollars per share)	3.55	2.03
Cancelled during the year (in dollars per share)	7.52	8.28
Ending balance (in dollars per share)	7.36	$ 7.11	$ 6.21
Weighted Average Exercise Price, Options vested and exercisable (in dollars per share)	$ 7.02
Weighted Average Remaining Contractual Life in Years
Weighted average remaining contractual life in years	8 years 1 month 28 days	9 years 18 days	8 years 9 months 7 days
Weighted Average Remaining Contractual Life in Years, Options vested and exercisable	7 years 5 months 19 days
Aggregate Intrinsic Value
Aggregate Intrinsic Value	$ 50,315,593	$ 39,389,063	$ 24,706,020
Aggregate Intrinsic Value, Options vested and exercisable	$ 3,199,037

Accrued Liabilities

12 Months Ended

Dec. 31, 2023

Accrued Liabilities [Abstract]

Accrued Liabilities

Accrued liabilities consisted of the following at the dates indicated:


	December 31, 2023		December 31, 2022
Accrued subcontractors	$	37,858,755	$	8,101,150
Accrued general expenses	27,001,232		11,436,462
Accrued workers' compensation and other insurance liabilities	12,881,902		3,766,469
Accrued payroll	6,464,192		4,245,838
Accrued bonus	4,784,005		1,500,717
Other current liabilities	2,350,523		2,522,395
Total accrued liabilities	$	91,340,609	$	31,573,031

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

Business Segment Information (Tables)

12 Months Ended

Dec. 31, 2023

Segment Reporting [Abstract]

Schedule of operating results for the business segments

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


	Mobile Health Services		Transportation Services		Corporate		Total
Year Ended December 31, 2023
Revenues	$	442,793,537	$	181,495,105	$	—	$	624,288,642

Income (loss) from operations	80,362,820		3,541,377		(68,849,217)		15,054,980

Total assets	280,646,925		132,178,214		77,626,818		490,451,957

Depreciation and amortization expense	4,226,657		9,393,895		2,811,340		16,431,892

Stock compensation	1,698,350		1,434,505		17,836,319		20,969,174

Long-lived assets	32,841,680		78,848,587		11,952,528		123,642,795

Capital expenditures	30,163,882		20,254,373		597,283		51,015,538

Year Ended December 31, 2022
Revenues	$	325,891,440	$	114,624,306	$	—	$	440,515,746

Income (loss) from operations	92,710,163		(14,546,171)		(56,332,364)		21,831,628

Total assets	116,821,500		118,627,613		157,828,515		393,277,628

Depreciation and amortization expense	1,685,114		6,050,265		2,830,199		10,565,578

Stock compensation	1,425,299		1,415,670		5,213,602		8,054,571

Long-lived assets	33,181,594		65,580,291		2,479,889		101,241,774

Capital expenditures	39,569,802		52,105,196		2,542,854		94,217,852

Year Ended December 31, 2021
Revenues	$	234,449,763	$	84,268,817	$	—	$	318,718,580

Income (loss) from operations	59,605,712		(20,983,766)		(23,264,648)		15,357,298

Total assets	61,503,278		59,299,426		188,799,948		309,602,652

Depreciation and amortization expense	(888,355)		6,458,218		1,941,716		7,511,579

Stock compensation	536,910		479,542		359,901		1,376,353

Long-lived assets	4,382,704		38,370,683		2,848,312		45,601,699

Capital expenditures	4,180,004		10,636,454		3,766,289		18,582,747

Long-Lived Assets by Geographic Areas

The following table summarizes long-lived assets by geographic location for the years ended December 31, 2023, 2022, and 2021:


	December 31, 2023		December 31, 2022		December 31, 2021
Primary Geographical Markets
United States	$	103,779,506	$	83,145,362	$	42,166,999
United Kingdom	19,863,289		18,096,412		3,434,700
Total Long-Lived Assets	$	123,642,795	$	101,241,774	$	45,601,699

Consolidated Statements of Changes in Stockholders’ Equity - USD ($)	Total	CRMS	FMC NA	Healthwrox	Additional Paid-in- Capital	Additional Paid-in- Capital CRMS	Additional Paid-in- Capital FMC NA	Accumulated Deficit	Accumulated Deficit FMC NA	Accumulated Other Comprehensive (Loss) Income	Noncontrolling Interests	Noncontrolling Interests FMC NA	Noncontrolling Interests Healthwrox	Series A Preferred Stock	Class A Common Stock	Class A Common Stock CRMS	Class A Common Stock FMC NA	Class B Common Stock
Beginning balance (in shares) at Dec. 31, 2020														28,055
Beginning balance at Dec. 31, 2020	$ 66,947,041				$ 142,346,852			$ (87,300,472)		$ (48,539)	$ 11,949,200			$ 0	$ 0			$ 0
Beginning balance (in shares) at Dec. 31, 2020															35,497			55,008
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Effect of reverse acquisition (in Shares)														18,099,548	22,900,719			35,488,938
Conversion of share due to merger recapitalization (in Shares)														(18,099,548)	(22,900,719)			(35,488,938)
Conversion of share due to merger recapitalization	7,649														$ 7,649
Effect of reverse acquisition (in shares)															76,489,205
Effect of reverse acquisition	66,954,690				142,346,852			(87,300,472)		(48,539)	11,949,200				$ 7,649
Share issued for services (in Shares)															171,608
Share issued for services	17														$ 17
Exercise of cashless warrants (in Shares)															1,817,507
Exercise of cashless warrants	182														$ 182
Issuance of shares net redemption and issuance costs (in Shares)															5,297,097
Issuance of shares net redemption and issuance costs	43,405,088				43,404,558										$ 530
Acquisitions (in shares)															12,500,000
Acquisitions	114,603,568				114,602,318										$ 1,250
Exercise of stock options (in Shares)															1,235,131
Exercise of stock options	628,592				628,469										$ 123
Stock-based compensation	1,376,353				1,376,353
Fair value of Warrants from reverse acquisition	(18,717,998)				(18,717,998)
U.K. Ltd. Shares purchase (in Shares)															50,192
UK Ltd. Shares purchase	(722,276)				(479,336)						(242,945)				$ 5
Sponsor Earnout shares (in Shares)															2,573,213
Sponsor Earnout shares	257														$ 257
Noncontrolling interest contribution	333,025										333,025
Foreign currency translation	16,038									16,038
Net loss attributable to noncontrolling interests	(4,564,270)										(4,564,270)
Net income attributable to stockholders of DocGo Inc. and Subsidiaries	23,743,758							23,743,758
Ending balance (in shares) at Dec. 31, 2021														0
Ending balance at Dec. 31, 2021	227,057,024				283,161,216			(63,556,714)		(32,501)	7,475,010			$ 0	$ 10,013			$ 0
Ending balance (in shares) at Dec. 31, 2021															100,133,953			0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Equity cost	(19,570)				(19,570)
Common stock repurchased (in shares)															(536,839)
Common stock repurchased	$ (3,731,712)				(3,731,658)										$ (54)
Exercise of stock options (in Shares)	1,699,720														1,053,401
Exercise of stock options	$ 1,980,779				1,980,674										$ 105
Cashless exercise of options (in shares)															354,276
Cashless exercise of options	(194)				(230)										$ 36
Stock-based compensation	7,183,992				7,183,992
Restricted stock units	495,579				495,579
Share warrants conversion (in Shares)															1,406,371
Share warrants conversion	12,381,573				12,381,432										$ 141
Noncontrolling interest contribution	2,063,000										2,063,000
Foreign currency translation	773,707									773,707
Net loss attributable to noncontrolling interests	(3,841,285)										(3,841,285)
Net income attributable to stockholders of DocGo Inc. and Subsidiaries	34,584,498							34,584,498
Ending balance (in shares) at Dec. 31, 2022														0
Ending balance at Dec. 31, 2022	$ 278,927,391				301,451,435			(28,972,216)		741,206	5,696,725			$ 0	$ 10,241			$ 0
Ending balance (in shares) at Dec. 31, 2022	102,411,162														102,411,162			0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
UK Ltd. restricted stock	$ 167,175				167,175
Health liquidation	$ 70,284							70,284
Acquisitions (in shares)																117,330	360,145
Acquisitions		$ 1,000,012				$ 1,000,000	$ (1,432,963)		$ 649,167							$ 12	$ 36
Purchase of interests			$ (3,997,716)	$ (1,296,553)								$ (3,213,956)	$ (1,296,553)
Exercise of stock options (in Shares)	514,065														465,429
Exercise of stock options	$ 1,414,008				1,413,962										$ 46
Cashless exercise of options (in shares)															6,374
Cashless exercise of options	0				(1)										$ 1
Shares withheld for taxes (in shares)															(280,654)
Shares withheld for taxes	(2,308,954)				(2,308,927)										$ (27)
Stock bases compensation (in shares)															975,382
Stock-based compensation	20,403,282				20,403,185										$ 97
Foreign currency translation	743,699									743,699
Net loss attributable to noncontrolling interests	3,189,873										3,189,873
Net income attributable to stockholders of DocGo Inc. and Subsidiaries	6,858,455							6,858,455
Ending balance (in shares) at Dec. 31, 2023														0
Ending balance at Dec. 31, 2023	$ 305,170,956				$ 320,693,866			$ (21,394,310)		$ 1,484,905	$ 4,376,089			$ 0	$ 10,406			$ 0
Ending balance (in shares) at Dec. 31, 2023	104,055,168														104,055,168			0

Consolidated Statements of Operations and Comprehensive Income - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Income Statement [Abstract]
Revenues, net	$ 624,288,642	$ 440,515,746	$ 318,718,580
Expenses:
Cost of revenues (exclusive of depreciation and amortization, which is shown separately below)	428,906,225	285,794,520	208,971,062
Operating expenses:
General and administrative	137,152,512	103,403,416	74,892,828
Depreciation and amortization	16,431,892	10,565,578	7,511,579
Legal and regulatory	13,082,569	8,780,590	3,907,660
Technology and development	10,858,724	5,384,853	3,320,183
Sales, advertising and marketing	2,801,740	4,755,161	4,757,970
Total expenses	609,233,662	418,684,118	303,361,282
Income from operations	15,054,980	21,831,628	15,357,298
Other income:
Interest income (expense), net	1,684,399	762,685	(763,030)
Gain on remeasurement of warrant liabilities	0	1,127,388	5,199,496
Change in fair value of contingent liability	1,437,525	0	0
(Loss) gain on equity method investments	(343,336)	8,919	(66,818)
(Loss) gain on remeasurement of operating and finance leases	(866)	1,388,273	0
Gain on bargain purchase	0	1,593,612	0
Gain from PPP loan forgiveness	0	0	142,667
Loss on disposal of fixed assets	(852,544)	(21,173)	(34,342)
Goodwill impairment	0	(2,921,958)	0
Other expense	(686,865)	(987,482)	(40,086)
Total other income	1,238,313	950,264	4,437,887
Net income before (provision for) benefit from income tax	16,293,293	22,781,892	19,795,185
(Provision for) benefit from income taxes	(6,244,965)	7,961,321	(615,697)
Net income	10,048,328	30,743,213	19,179,488
Net income (loss) attributable to noncontrolling interests	3,189,873	(3,841,285)	(4,564,270)
Net income attributable to stockholders of DocGo Inc. and Subsidiaries	6,858,455	34,584,498	23,743,758
Other comprehensive income
Foreign currency translation adjustment	743,699	773,707	16,038
Total comprehensive income	$ 7,602,154	$ 35,358,205	$ 23,759,796
Net income per share attributable to DocGo Inc. and Subsidiaries - Basic (in Dollars per share)	$ 0.07	$ 0.34	$ 0.30
Weighted-average shares outstanding - Basic (in Shares)	103,511,299	101,228,369	80,293,959
Net income per share attributable to DocGo Inc. and Subsidiaries - Diluted (in Dollars per share)	$ 0.06	$ 0.34	$ 0.25
Weighted-average shares outstanding - Diluted (in Shares)	105,617,817	102,975,831	94,863,613

Acquisitions - Additional Information (Details) - USD ($)									12 Months Ended
	May 10, 2023	Apr. 01, 2023	Mar. 31, 2023	Dec. 09, 2022	Oct. 12, 2022	Aug. 09, 2022	Jul. 13, 2022	Jul. 06, 2022	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Jul. 31, 2022
Acquisition of Businesses (Details) [Line Items]
Consideration transferred									$ 101,970,024
Cash consideration									52,979,760
Contingent consideration									19,792,982	$ 10,555,540
Change in fair value of contingent liability									(1,437,525)	0	$ 0
Payment for contingent consideration liability									5,266,681	0	$ 0
Due to seller									12,377,494
Deferred consideration									17,279,201
Equity interest issued									4,000,000
GMS
Acquisition of Businesses (Details) [Line Items]
Voting interest								100.00%
Consideration transferred								$ 23,338,789
Cash consideration								20,338,789
Contingent consideration								3,000,000		3,000,000
Acquisition costs										1,001,883
Payment for contingent consideration liability									3,000,000
Due to seller								0
Deferred consideration								0	0	3,000,000
Equity interest issued
Exceptional
Acquisition of Businesses (Details) [Line Items]
Voting interest							100.00%
Consideration transferred							$ 14,788,333
Cash consideration							6,375,000
Contingent consideration							1,080,000		279,301	$ 1,080,000		$ 2,000,000
Performance condition period (in years)										2 years
Acquisition costs										$ 56,571
Change in fair value of contingent liability									(374,044)
Business combination, payments for deferred consideration									3,000,000
Payment for contingent consideration liability									426,655
Due to seller							4,084,540
Total consideration							13,708,333
Cash							7,708,333
Deferred consideration							6,000,000		3,000,000	6,000,000
Equity interest issued
Contingent consideration period (in months)							24 months
Ryan Brothers Fort Atkinson LLC
Acquisition of Businesses (Details) [Line Items]
Voting interest						100.00%
Consideration transferred						$ 11,422,252
Cash consideration						7,422,252
Contingent consideration						$ 4,000,000			1,821,018	4,000,000
Acquisition costs										230,175
Change in fair value of contingent liability									(338,956)
Payment for contingent consideration liability									1,840,026
Contingent consideration period (in months)						24 months
CAS
Acquisition of Businesses (Details) [Line Items]
Consideration transferred					$ 5,541,269
Cash consideration					5,541,269
Contingent consideration					0
Acquisition costs										171,779
Due to seller					0
Deferred consideration					0
Total purchase price					7,134,881
Gain on bargain purchase					1,593,612
Equity interest issued
LMS
Acquisition of Businesses (Details) [Line Items]
Voting interest				100.00%
Consideration transferred				$ 14,057,191
Cash consideration				302,450
Contingent consideration				2,475,540					604,827	2,475,540
Acquisition costs										4,200
Change in fair value of contingent liability									(2,000,312)
Business combination, payments for deferred consideration									11,279,201
Due to seller				0
Deferred consideration				11,279,201					0	$ 11,279,201
Equity interest issued
Contingent consideration, change from foreign exchange movement									129,599
CRMS
Acquisition of Businesses (Details) [Line Items]
Voting interest			51.00%
Consideration transferred			$ 25,822,190
Cash consideration			9,000,000
Contingent consideration			15,822,190						17,087,835
Acquisition costs									229,937
Change in fair value of contingent liability									1,265,645
Due to seller			2,448,460
Cash			10,000,000
Deferred consideration			0
Equity interest issued			$ 1,000,000
Contingent consideration period (in months)			36 months
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]
Consideration transferred		$ 7,000,000
Cash consideration		4,000,000
Contingent consideration		0
Acquisition costs									$ 35,560
Due to seller		0
Deferred consideration		0
Equity interest issued		$ 3,000,000
Rapid Reliable Testing
Acquisition of Businesses (Details) [Line Items]
Cash consideration	$ 1,385,156

Consolidated Balance Sheets - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Current assets:
Cash and cash equivalents	$ 59,286,147	$ 157,335,323
Accounts receivable, net of allowance of $6,276,454 and $7,818,702 as of December 31, 2023 and December 31, 2022, respectively	262,083,462	102,995,397
Assets held for sale	0	4,480,344
Prepaid expenses and other current assets	17,499,953	6,269,841
Total current assets	338,869,562	271,080,905
Property and equipment, net	16,835,484	21,258,175
Intangibles, net	37,682,928	22,969,246
Goodwill	47,539,929	38,900,413
Restricted cash	12,931,839	6,773,751
Operating lease right-of-use assets	9,580,535	9,074,277
Lease right-of-use assets	12,003,919	9,039,663
Equity method investments	553,573	597,977
Deferred tax assets	11,888,539	9,957,967
Other assets	2,565,649	3,625,254
Total assets	490,451,957	393,277,628
Current liabilities:
Accounts payable	19,827,258	21,582,866
Accrued liabilities	91,340,609	31,573,031
Line of credit	25,000,000	0
Notes payable, current	28,131	664,913
Due to seller	7,823,009	26,244,133
Contingent consideration	19,792,982	10,555,540
Operating lease liability, current	2,773,020	2,325,024
Liabilities held for sale	0	4,480,344
Finance lease liability, current	3,534,073	2,732,639
Total current liabilities	170,119,082	100,158,490
Notes payable, non-current	41,586	1,236,601
Operating lease liability, non-current	7,223,941	7,040,982
Finance lease liability, non-current	7,896,392	5,914,164
Total liabilities	185,281,001	114,350,237
Commitments and contingencies
Stockholders’ equity:
Common stock ($0.0001 par value; 500,000,000 shares authorized as of December 31, 2023 and December 31, 2022; 104,055,168 and 102,411,162 shares issued and outstanding as of December 31, 2023 and December 31, 2022, respectively)	10,406	10,241
Additional paid-in-capital	320,693,866	301,451,435
Accumulated deficit	(21,394,310)	(28,972,216)
Accumulated other comprehensive income	1,484,905	741,206
Total stockholders’ equity attributable to DocGo Inc. and Subsidiaries	300,794,867	273,230,666
Noncontrolling interests	4,376,089	5,696,725
Total stockholders’ equity	305,170,956	278,927,391
Total liabilities and stockholders’ equity	$ 490,451,957	$ 393,277,628

ABC Transaction and Held for Sale

12 Months Ended

Dec. 31, 2023

Discontinued Operations and Disposal Groups [Abstract]

ABC Transaction and Held for Sale

During the 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 by December 31, 2022. The conversation involved operations, human resources, external legal counsel and the Assignee, Amb, LLC (a California limited liability company). 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 acts as a fiduciary for creditors and in a capacity equivalent to that of a bankruptcy trustee. The Assignee is responsible for liquidating the assets. Similar to a bankruptcy case, there is 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 the entity has met this criteria, the Company is required to record the respective 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 Consolidated Balance Sheets.


	Pre ABC Adjustment			2022 Adjustments			December 31,			YTD 2023 Adjustments			December 31,
							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 Sheets.

Equity	12 Months Ended
Equity	Dec. 31, 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 million 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 year ended December 31, 2023. The Program did not oblige the Company to acquire any specific number of shares and expired on November 24, 2023. Under the Program, shares could 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 of 1934, as amended, 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 were determined by the Company in its discretion and depended 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
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-Section 50
-Paragraph 13
-Subparagraph (h)
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-URI https://asc.fasb.org//1943274/2147481112/505-10-50-13

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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-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
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-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)
-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 (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481062/946-235-50-2

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 505
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481004/946-505-50-6

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 815
-SubTopic 40
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480237/815-40-50-6

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.3-04)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480008/505-10-S99-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(e)(1))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1

Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 505
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org//505/tableOfContent

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-13

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (g)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-13

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

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

Reference 15: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 14
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-14

Reference 16: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 16
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-16

Reference 17: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 18
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-18

Reference 18: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 18
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-18

Reference 19: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 18
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-18

+ Details

Notes Payable (Details) - Schedule of notes payable - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Notes Payable (Details) - Schedule of notes payable (Parentheticals) [Line Items]
Equipment and financing loans payable, between 2.5% and 7.5% interest and maturing between March 2024 and August 2026	$ 69,717	$ 1,901,514
Total notes payable	69,717	1,901,514
Less: current portion of notes payable	28,131	664,913
Total non-current portion of notes payable	$ 41,586	$ 1,236,601
Minimum
Notes Payable (Details) - Schedule of notes payable (Parentheticals) [Line Items]
Interest rate	2.50%
Maximum
Notes Payable (Details) - Schedule of notes payable (Parentheticals) [Line Items]
Interest rate	7.50%

Cover Page - USD ($)	12 Months Ended
Cover Page - USD ($)	Dec. 31, 2023	Feb. 26, 2024	Jun. 30, 2023
Cover [Abstract]
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 31, 2023
Current Fiscal Year End Date	--12-31
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 Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
ICFR Auditor Attestation Flag	true
Document Financial Statement Error Correction [Flag]	false
Entity Shell Company	false
Entity Public Float			$ 860,817,702
Entity Common Stock, Shares Outstanding		104,171,369
Documents Incorporated by Reference	Portions of the Registrant’s Proxy Statement for its 2024 Annual Meeting of Stockholders are incorporated by reference into Part III of this Annual Report on Form 10-K where indicated. The Registrant expects to file such proxy statement with the Securities and Exchange Commission within 120 days of the Registrant’s fiscal year ended December 31, 2023.
Entity Central Index Key	0001822359
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	FY
Amendment Flag	false

Intangibles - Schedule of amortization expense for the next five years in aggregate (Details)	Dec. 31, 2023 USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
2024	$ 3,905,132
2025	3,855,130
2026	3,249,936
2027	3,249,222
2028	3,232,758
Thereafter	9,229,196
Total	$ 26,721,374

Derivative Warrant Liabilities (Details) - USD ($)	12 Months Ended
Derivative Warrant Liabilities (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Derivative Warrant Liabilities (Details) [Line Items]
Gain on remeasurement of warrant liabilities	$ 0	$ 1,127,388	$ 5,199,496
Warrants exercise (in shares)		1,406,371
Redemption of warrant (in shares)		68,514
Warrant per share (in dollars per share)		$ 0.10
Warrants liabilities outstanding	$ 0	$ 0
Public Warrants
Derivative Warrant Liabilities (Details) [Line Items]
Number of warrants outstanding (in shares)			3,833,333
Fair value			$ 8,100,000
Private Placement Warrants
Derivative Warrant Liabilities (Details) [Line Items]
Number of warrants outstanding (in shares)			2,533,333
Fair value			$ 5,400,000

Leases (Tables)

12 Months Ended

Dec. 31, 2023

Leases [Abstract]

Schedule of Lease Costs

The table below comprises lease expenses for the years ended December 31, 2023, 2022 and 2021, respectively:


	December 31,
Components of total lease cost:	2023		2022		2021

Operating lease expense	$	3,418,134	$	2,294,636	$	1,993,984
Short-term lease expense	1,678,487		1,201,622		1,012,260
Total lease cost - operating leases	$	5,096,621	$	3,496,258	$	3,006,244

The table below comprises lease payments for the years ended December 31, 2023, 2022 and 2021, respectively:


	Year Ended December 31,
Components of total lease cost:	2023		2022		2021

Finance lease payment	$	4,270,553	$	2,985,568	$	2,741,784
Short-term lease payment	—		—		—
Total lease payments	$	4,270,553	$	2,985,568	$	2,741,784

Assets And Liabilities, Lessee

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


	December 31, 2023		December 31, 2022
Assets
Lease right-of-use assets	$	9,580,535	$	9,074,277
Total lease assets	$	9,580,535	$	9,074,277

Liabilities
Current liabilities:
Lease liability - current portion	$	2,773,020	$	2,325,024
Noncurrent liabilities:
Lease liability, net of current portion	7,223,941		7,040,982
Total lease liability	$	9,996,961	$	9,366,006

Lease Terms and Discount Rate


Weighted average remaining lease term (in years) - operating leases	3.67
Weighted average discount rate - operating leases	5.71	%

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


	December 31, 2023		December 31, 2022
Assets
Lease right-of-use assets	$	12,003,919	$	9,039,663
Total lease assets	$	12,003,919	$	9,039,663

Liabilities
Current liabilities:
Lease liability - current portion	$	3,534,073	$	2,732,639
Noncurrent liabilities:
Lease liability, net of current portion	7,896,392		5,914,164
Total lease liability	$	11,430,465	$	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 December 31, 2023:


Weighted average remaining lease term (in years) - finance leases	3.37
Weighted average discount rate - finance leases	5.42	%

Schedule of future minimum lease payments under the operating leases

Future minimum lease payments under the operating leases as of December 31, 2023 are as follows:


	Operating Leases
2024	$	3,271,821
2025	3,305,703
2026	2,429,393
2027	1,219,709
2028	597,566
Thereafter	318,901
Total future minimum lease payments	11,143,093
Less effects of discounting	(1,146,132)
Present value of future minimum lease payments	$	9,996,961

Finance Lease, Liability, Fiscal Year Maturity

Future minimum lease payments under the finance leases as of December 31, 2023 are as follows:


	Finance Leases
2024	$	4,072,021
2025	3,745,030
2026	2,868,368
2027	1,495,766
2028	352,811
Thereafter	—
Total future minimum lease payments	12,533,996
Less effects of discounting	(1,103,531)
Present value of future minimum lease payments	$	11,430,465

Leases- Narrative (Details) - USD ($)		1 Months Ended	12 Months Ended
Leases- Narrative (Details) - USD ($)	Jan. 01, 2019	Jun. 30, 2022	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Leases [Abstract]
Estimated borrowing rate	6.00%
Operating lease expense			$ 3,418,134	$ 2,294,636	$ 1,993,984
Operating lease payment			3,287,125	2,294,636	1,993,984
Finance lease payment			4,270,553	2,985,568	2,741,784
Present value of future minimum lease payments			11,430,465	8,646,803	10,139,410
Accumulated depreciation			11,679,823	7,906,966	7,095,242
Depreciation expense			6,352,754	3,236,418	2,913,925
Gain on remeasurement of lease		$ 1,400,000	$ (866)	$ 1,388,273	$ 0

Income Taxes (Details) - Schedule of deferred tax assets and liabilities - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Deferred tax assets:
Allowance for doubtful accounts	$ 1,683,119	$ 893,328
Accrued expenses	799,295	382,649
Lease liability	4,674,177	2,359,566
Stock compensation	5,039,590	2,780,020
Research and development expense	865,800	303,446
Net operating loss	4,568,113	11,523,633
Other	(471,694)	(466,789)
Total deferred tax asset	17,158,400	17,775,853
Valuation allowance	(1,207,673)	(1,520,345)
Deferred income tax assets, net of allowance	15,950,727	16,255,508
Deferred tax liabilities:
Prepaid expenses	(780,767)	(994,644)
Depreciation	(3,819,069)	(2,798,988)
Right-of-use asset	(4,544,024)	(2,346,070)
Amortization	5,081,672	(157,839)
Total deferred tax liability	(4,062,188)	(6,297,541)
Deferred tax assets, net of allowance	$ 11,888,539	$ 9,957,967

Subsequent Events	12 Months Ended
Subsequent Events	Dec. 31, 2023
Subsequent Events [Abstract]
Subsequent Events	Subsequent Events Share Repurchase Program On January 31, 2024, the Board of Directors authorized a new share repurchase program pursuant to which the Company may purchase up to $36,000,000 in shares of Common Stock during a six-month period ending July 30, 2024 (the “Repurchase Program”) and may be suspended, extended, modified or discontinued at any time. Under the terms of the Repurchase Program, the Company may purchase shares of Common Stock on a discretionary basis from time to time through open market repurchases or privately negotiated transactions or through other means, including by entering into Rule 10b5-1 trading plans or accelerated share repurchase programs, in each case, during an “open window” and when the Company does not possess material non-public information. The timing, manner, price and amount of shares repurchased under the Repurchase Program will depend on a variety of factors, including stock price, trading volume, market conditions, corporate and regulatory requirements and other general business considerations. The Repurchase Program may be modified, suspended or discontinued at any time without prior notice. Repurchases under the Repurchase Program may be funded from the Company’s existing cash and cash equivalents, future cash flow or proceeds of borrowings or debt offerings. Line of Credit On February 8, 2024, the Company made a draw of $15,000,000 under its Revolving Facility. On February 27, 2024, the Company repaid all amounts outstanding under the Revolving Facility, and no amounts are outstanding as of the date of this Annual Report.

Accrued Liabilities (Tables)

12 Months Ended

Dec. 31, 2023

Accrued Liabilities [Abstract]

Schedule of accrued liabilities

Accrued liabilities consisted of the following at the dates indicated:


	December 31, 2023		December 31, 2022
Accrued subcontractors	$	37,858,755	$	8,101,150
Accrued general expenses	27,001,232		11,436,462
Accrued workers' compensation and other insurance liabilities	12,881,902		3,766,469
Accrued payroll	6,464,192		4,245,838
Accrued bonus	4,784,005		1,500,717
Other current liabilities	2,350,523		2,522,395
Total accrued liabilities	$	91,340,609	$	31,573,031

Income Taxes (Tables)

12 Months Ended

Dec. 31, 2023

Income Tax Disclosure [Abstract]

Schedule of company’s effective tax rate

A reconciliation of the statutory U.S. federal income tax rate to the Company’s effective tax rate consists of the following:


	Year Ended December 31,
	2023		2022		2021
Statutory federal income tax benefit	21.00	%	21.00	%	21.00	%
Permanent items	26.18	%	0.56	%	(2.71)	%
State taxes, net of federal tax benefit	20.67	%	7.77	%	5.99	%
Effects of Rates Different from Statutory	(0.04)	%	0.17	%	(0.06)	%
Rate Change	0.04	%	0.01	%	—	%
Other	(29.54)	%	(3.64)	%	(0.71)	%
Change in valuation allowance	(1.91)	%	(54.94)	%	(20.98)	%
Income tax provision (benefit)	36.40	%	(29.07)	%	2.53	%

Schedule of income tax expense (benefit)

The components of income tax expense (benefit) are as follows:


	For the Years Ended December 31,
	2023		2022		2021
Current:
Federal	$	2,555,164	$	1,493,772	$	295,956
State and local	5,782,335		502,872		319,741
Foreign	-		-		-
	$	8,337,499	$	1,996,644	$	615,697
Deferred:
Federal	$	1,650,695	$	(7,683,475)	$	-
State and local	(3,256,914)		(2,649,791)		-
Foreign	(375,300)		375,301		-
	(1,981,519)		(9,957,965)		-
Total income tax expense (benefit)	$	6,355,980	$	(7,961,321)	$	615,697

Schedule of deferred tax assets and liabilities

The temporary differences that give rise to deferred tax assets and liabilities are as follows:


	For the Years Ended December 31,
	2023		2022
Deferred tax assets:
Allowance for doubtful accounts	$	1,683,119	$	893,328
Accrued expenses	799,295		382,649
Lease liability	4,674,177		2,359,566
Stock compensation	5,039,590		2,780,020
Research and development expense	865,800		303,446
Net operating loss	4,568,113		11,523,633
Other	(471,694)		(466,789)
Total deferred tax asset	$	17,158,400	$	17,775,853

Valuation allowance	(1,207,673)		(1,520,345)
Deferred income tax assets, net of allowance	$	15,950,727	$	16,255,508

Deferred tax liabilities:
Prepaid expenses	$	(780,767)	$	(994,644)
Depreciation	(3,819,069)		(2,798,988)
Right-of-use asset	(4,544,024)		(2,346,070)
Amortization	5,081,672		(157,839)
Total deferred tax liability	$	(4,062,188)	$	(6,297,541)

Deferred tax assets, net of allowance	$	11,888,539	$	9,957,967

Property and Equipment, net (Tables)

12 Months Ended

Dec. 31, 2023

Property, Plant and Equipment [Abstract]

Schedule of property and equipment, net

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


	December 31, 2023		December 31, 2022

Transportation equipment	$	17,438,072	$	20,773,862
Medical equipment	7,104,161		5,177,520
Office equipment and furniture	3,701,657		2,686,065
Leasehold improvements	709,619		579,658
Buildings	527,283		527,283
Land	37,800		37,800
	29,518,592		29,782,188
Less: Accumulated depreciation	(12,683,108)		(8,524,013)
Property and equipment, net	$	16,835,484	$	21,258,175

Summary of Significant Accounting Policies - Narrative (Details)			1 Months Ended		12 Months Ended
	Mar. 31, 2023 USD ($)	Dec. 21, 2021 member	Nov. 30, 2021 USD ($)	Oct. 26, 2021 USD ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)	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
Revenues, net					$ 624,288,642	$ 440,515,746	$ 318,718,580
Total assets					490,451,957	393,277,628	309,602,652
Noncontrolling interests					4,376,089	5,696,725
Total liabilities					185,281,001	114,350,237
Unrealized cumulative translation					743,699	773,707	16,038
Cash balances					3,699,793	8,125,966
Contingent consideration					19,792,982	10,555,540
Payment for contingent consideration liability					5,266,681	0	0
Change in fair value of contingent liability					(1,437,525)	0	0
Goodwill impairment					0	2,921,958	0
Payments to acquire equity method investments					$ 298,932	$ 0	655,876
Lease term (in years)					10 years
National Providers Association, LLC
Summary of Significant Accounting Policies (Details) [Line Items]
Ownership percentage												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%	50.00%	50.00%
Payments to acquire equity method investments				$ 655,876	$ 298,932
Variable Interest Entity, Primary Beneficiary
Summary of Significant Accounting Policies (Details) [Line Items]
Net income (loss)					235,976	$ 373,456	$ 122,982
Total assets					4,364,274	610,553
Noncontrolling interests					447,583	290,130
Liabilities, Total
Summary of Significant Accounting Policies (Details) [Line Items]
Total liabilities					$ 4,811,857	$ 320,424
Cost of Goods and Service, Product and Service Benchmark \| Supplier Concentration Risk \| Vendor One
Summary of Significant Accounting Policies (Details) [Line Items]
Concentration risk					14.00%	12.00%	11.00%
Customer One \| Revenue Benchmark \| Customer Concentration Risk
Summary of Significant Accounting Policies (Details) [Line Items]
Concentration risk					40.00%	35.00%	23.00%
Customer One \| Accounts Receivable \| Customer Concentration Risk
Summary of Significant Accounting Policies (Details) [Line Items]
Concentration risk					42.00%	45.00%	26.00%
Customer Two \| Revenue Benchmark \| Customer Concentration Risk
Summary of Significant Accounting Policies (Details) [Line Items]
Concentration risk					21.00%		26.00%
Customer Two \| Accounts Receivable \| Customer Concentration Risk
Summary of Significant Accounting Policies (Details) [Line Items]
Concentration risk					40.00%		24.00%
Ryan Brothers
Summary of Significant Accounting Policies (Details) [Line Items]
Contingent consideration					$ 1,821,018				$ 4,000,000
Payment for contingent consideration liability					1,840,026
Contingent consideration period (in months)						24 months
Change in fair value of contingent liability					(338,956)
Exceptional
Summary of Significant Accounting Policies (Details) [Line Items]
Contingent consideration					279,301	$ 1,080,000				$ 2,000,000
Payment for contingent consideration liability					426,655
Change in fair value of contingent liability					$ (374,044)
Performance condition period (in years)						2 years
Business Combination
Summary of Significant Accounting Policies (Details) [Line Items]
Voting interest					10.00%
LMS
Summary of Significant Accounting Policies (Details) [Line Items]
Contingent consideration					$ 604,827	$ 2,475,540		$ 2,475,540
Contingent consideration, change from foreign exchange movement					129,599
Change in fair value of contingent liability					(2,000,312)
Voting interest								100.00%
GMS
Summary of Significant Accounting Policies (Details) [Line Items]
Contingent consideration						$ 3,000,000					$ 3,000,000
Payment for contingent consideration liability					3,000,000
Voting interest											100.00%
CRMS
Summary of Significant Accounting Policies (Details) [Line Items]
Contingent consideration	$ 15,822,190				17,087,835
Contingent consideration period (in months)	36 months
Change in fair value of contingent liability					$ 1,265,645
Contingent consideration period to purchase remaining voting interest	49.00%
Voting interest	51.00%

Goodwill - Schedule of changes in the carrying value of goodwill (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Goodwill [Roll Forward]
Beginning balance	$ 38,900,413	$ 8,686,966
Goodwill acquired during the period	8,642,190	35,299,136
Impairment recognized during the year	0	(2,921,958)	$ 0
Reassignment of Goodwill to Assets held for sale		(2,163,731)
Currency translation adjustment and others	(2,674)
Ending balance	$ 47,539,929	$ 38,900,413	$ 8,686,966

- 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

Line of Credit

12 Months Ended

Dec. 31, 2023

Debt Disclosure [Abstract]

Line of Credit

Notes Payable

The following table summarizes the Company’s notes payable:


	December 31, 2023		December 31, 2022
Equipment and financing loans payable, between 2.5% and 7.5% interest and maturing between March 2024 and August 2026	$	69,717	$	1,901,514
Total notes payable	69,717		1,901,514
Less: current portion of notes payable	28,131		664,913
Total non-current portion of notes payable	$	41,586	$	1,236,601

Interest expenses were $(201,883), $117,664 and $61,324 for the periods ended December 31, 2023, 2022 and 2021, respectively.

Future minimum annual maturities of notes payable as of December 31, 2023 are as follows:


	Notes Payable
2024	$	28,755
2025	25,847
2026	15,115
Total maturities	69,717
Current portion of notes payable	(28,131)
Long-term portion of notes payable	$	41,586

- Definition

+ References

+ Details

Insider Trading Arrangements

3 Months Ended

12 Months Ended

Dec. 31, 2023

Trading Arrangements, by Individual

Material Terms of Trading Arrangement

In the fourth quarter of 2023, other than as disclosed below, none of our directors or officers (as defined in Rule 16a-1 under the Exchange Act) adopted, modified or terminated a “Rule 10b5-1 trading arrangement” or “non-Rule 105b-1 trading arrangement” (as those terms are defined in Item 408 of Regulation S-K).

Name

Title

Date Plan Adopted / Terminated

Original Duration of Plan

Shares to be Purchased or Sold

Intended to Satisfy Rule 10b5-1(c)?

Lee Bienstock

Chief Executive Officer

Adopted May 17, 2023 and terminated November 10, 2023

August 16, 2023 to July 19, 2024

Sell 20,000

Yes

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

Lee Bienstock [Member]

Trading Arrangements, by Individual

Name

Lee Bienstock

Title

Chief Executive Officer

Adoption Date

May 17, 2023

Rule 10b5-1 Arrangement Terminated

true

Termination Date

November 10, 2023

Arrangement Duration

338 days

Aggregate Available

20,000

Acquisitions (Details) - Schedule of pro forma combined financial information - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Business Combination and Asset Acquisition [Abstract]
Revenue	$ 627,402,261	$ 539,522,587	$ 461,001,227
Net Income	$ 11,087,122	$ 46,960,359	$ 43,763,036

Leases - Schedule of Lease Assets and Liabilities in the Condensed Consolidated Balance Sheets (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Assets
Lease right-of-use assets	$ 9,580,535	$ 9,074,277
Total lease assets	9,580,535	9,074,277
Liabilities
Lease liability - current portion	2,773,020	2,325,024
Lease liability, net of current portion	7,223,941	7,040,982
Total lease liability	9,996,961	9,366,006
Assets
Lease right-of-use assets	12,003,919	9,039,663
Total lease assets	12,003,919	9,039,663
Liabilities
Lease liability - current portion	3,534,073	2,732,639
Lease liability, net of current portion	7,896,392	5,914,164
Total lease liability	$ 11,430,465	$ 8,646,803	$ 10,139,410

Goodwill

12 Months Ended

Dec. 31, 2023

Goodwill and Intangible Assets Disclosure [Abstract]

Goodwill

oodwill

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 and Comprehensive Income. The charge was recorded as part of other income in the Company’s Consolidated Statements of Operations and Comprehensive Income and has no impact on its cash flow, liquidity or compliance with debt covenants.

Additionally, the Company recorded an aggregate of $8,642,190 and $35,299,136 in goodwill in connection with its acquisitions in the year ended December 31, 2023 and December 31, 2022, respectively.

The Company also updated the carrying value of the goodwill in its Condensed Consolidated Balance Sheets to reflect the additional goodwill. The carrying value of goodwill amounted to $47,539,929 as of December 31, 2023. The changes in the carrying value of goodwill for the year ended December 31, 2023 are as noted in the table below:


	Carrying Value
Balance as of December 31, 2021	$	8,686,966
Goodwill acquired during the period	35,299,136
Impairment recognized during the year	(2,921,958)
Reassignment of Goodwill to Assets held for sale	(2,163,731)
Balance as of December 31, 2022	$	38,900,413
Goodwill acquired during the period	8,642,190
Currency translation adjustment and others	(2,674)
Balance as of December 31, 2023	$	47,539,929

Equity (Details) - USD ($)	3 Months Ended		12 Months Ended
Equity (Details) - USD ($)	Dec. 31, 2022	Jun. 30, 2022	Dec. 31, 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

Related Party Transactions	12 Months Ended
Related Party Transactions	Dec. 31, 2023
Related Party Transactions [Abstract]
Related Party Transactions	Related Party Transactions Historically, the Company has been involved in transactions with various related parties. Legal Services Ely D. Tendler is compensated for his services to the Company as General Counsel and Secretary through payments to Ely D. Tendler Strategic & Legal Services PLLC (“EDTSLS”), a law firm owned by Mr. Tendler. All payments made to EDTSLS by the Company were for Mr. Tendler's services to the Company as General Counsel and Secretary. No other services were provided by EDTSLS to the Company. The Company’s payments to EDTSLS for Mr. Tendler's services totaled $916,370, $960,081 and $702,083 for the years ended December 31, 2023, 2022 and 2021, respectively. Subcontractor Services PrideStaff provides subcontractor services for the Company. PrideStaff is owned by a former operations manager of the Company and his spouse, and therefore, a related party. The Company made subcontractor payments to PrideStaff totaling $0, $547,500 and $656,883 for the years ended December 31, 2023, 2022 and 2021, respectively. 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. The Company made payments to Anthony Capone totaling $90,000, $0, and $0 for the years ended December 31, 2023, 2022, and 2021 respectively. Included in accounts payable were $45,000 and $86,555 due to related parties as of December 31, 2023, and 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
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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/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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-URI https://asc.fasb.org//850/tableOfContent

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org//1943274/2147483326/850-10-50-6

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Reference 13: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org//1943274/2147483326/850-10-50-1

+ Details

Goodwill- Narrative (Details) - USD ($)	12 Months Ended
Goodwill- Narrative (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill impairment	$ 0	$ 2,921,958	$ 0
Goodwill acquired during the period	8,642,190	35,299,136
Goodwill	$ 47,539,929	$ 38,900,413	$ 8,686,966

- Definition

+ References + Details

Goodwill (Tables)

12 Months Ended

Dec. 31, 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 year ended December 31, 2023 are as noted in the table below:


	Carrying Value
Balance as of December 31, 2021	$	8,686,966
Goodwill acquired during the period	35,299,136
Impairment recognized during the year	(2,921,958)
Reassignment of Goodwill to Assets held for sale	(2,163,731)
Balance as of December 31, 2022	$	38,900,413
Goodwill acquired during the period	8,642,190
Currency translation adjustment and others	(2,674)
Balance as of December 31, 2023	$	47,539,929

- 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
-SubTopic 20
-Name Accounting Standards Codification
-Section 55
-Paragraph 24
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482548/350-20-55-24

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-Section 50
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-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482573/350-20-50-2

+ Details

Other Income (Tables)

12 Months Ended

Dec. 31, 2023

Other Income and Expenses [Abstract]

Schedule of Other Nonoperating Income

The Company recognized $1,238,313, $950,264 and $4,437,887 of other income for the years ended December 31, 2023, 2022 and 2021, respectively, as follows:


	Year Ended December 31,

Other Income	2023		2022		2021
Interest income (expense), net	$	1,684,399	$	762,685	$	(763,030)
Gain on remeasurement of warrant liabilities	—		1,127,388		5,199,496
Change in fair value of contingent liability	1,437,525		—		—
(Loss) gain on equity method investments	(343,336)		8,919		(66,818)
(Loss) gain on remeasurement of operating and finance leases	(866)		1,388,273		—
Gain on bargain purchase	—		1,593,612		—
Gain from PPE loan forgiveness	—		—		142,667
(Loss) on disposal of fixed assets	(852,544)		(21,173)		(34,342)
Goodwill impairment	—		(2,921,958)		—
ABC litigation	(1,000,000)		—		—
Other income (expense)	313,135		(987,482)		(40,086)
Total other income	$	1,238,313	$	950,264	$	4,437,887

Intangibles (Tables)

12 Months Ended

Dec. 31, 2023

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of Finite-Lived Intangible Assets

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


	December 31, 2023
	Estimated Useful Life (Years)	Gross Carrying Amount		Additions		Accumulated Amortization		Net Carrying Amount
Patents	15 years	$	62,823	$	20,961	$	(15,592)	$	68,192
Computer software	5 years	247,828		—		(235,967)		11,861
Operating licenses	Indefinite	8,799,004		600,000		—		9,399,004
Internally developed software	4-5 years	8,284,058		1,794,029		(8,821,563)		1,256,524
Material contracts	Indefinite	62,550		—		—		62,550
Customer relationships	8-9 years	12,397,954		15,939,570		(3,334,925)		25,002,599
Trademark	8 years	326,646		17,101		(46,549)		297,198
Non-compete agreements	5 years	—		100,000		(15,000)		85,000
Trade credits	5 years	—		1,500,000		—		1,500,000
		$	30,180,863	$	19,971,661	$	(12,469,596)	$	37,682,928


	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 December 31, 2023 and December 31, 2022:


	December 31, 2023
	Estimated Useful Life (Years)	Gross Carrying Amount		Additions		Accumulated Amortization		Net Carrying Amount
Patents	15 years	$	62,823	$	20,961	$	(15,592)	$	68,192
Computer software	5 years	247,828		—		(235,967)		11,861
Operating licenses	Indefinite	8,799,004		600,000		—		9,399,004
Internally developed software	4-5 years	8,284,058		1,794,029		(8,821,563)		1,256,524
Material contracts	Indefinite	62,550		—		—		62,550
Customer relationships	8-9 years	12,397,954		15,939,570		(3,334,925)		25,002,599
Trademark	8 years	326,646		17,101		(46,549)		297,198
Non-compete agreements	5 years	—		100,000		(15,000)		85,000
Trade credits	5 years	—		1,500,000		—		1,500,000
		$	30,180,863	$	19,971,661	$	(12,469,596)	$	37,682,928


	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 December 31, 2023 for the next five years and in the aggregate are as follows:


	Amortization Expense
2024	$	3,905,132
2025	3,855,130
2026	3,249,936
2027	3,249,222
2028	3,232,758
Thereafter	9,229,196
Total	$	26,721,374

Stock Based Compensation (Details) - Schedule of Fair Value of Stock Option Assumptions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Share-Based Payment Arrangement [Abstract]
Risk-free interest rate, minimum	4.10%	0.71%
Risk-free interest rate, maximum	4.90%	4.30%
Expected term (in years)	6 years 3 months	6 years 3 months
Volatility, minimum	52.00%	60.00%
Volatility, maximum	62.00%	69.00%
Dividend yield	0.00%	0.00%

Other Income - Schedule of Other Income (Details) - USD ($)	1 Months Ended	12 Months Ended
	Jun. 30, 2022	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Other Income and Expenses [Abstract]
Interest income (expense), net		$ 1,684,399	$ 762,685	$ (763,030)
Gain on remeasurement of warrant liabilities		0	1,127,388	5,199,496
Change in fair value of contingent liability		1,437,525	0	0
(Loss) gain on equity method investments		(343,336)	8,919	(66,818)
(Loss) gain on remeasurement of operating and finance leases	$ 1,400,000	(866)	1,388,273	0
Gain on bargain purchase		0	1,593,612	0
Gain from PPP loan forgiveness		0	0	142,667
Loss on disposal of fixed assets		(852,544)	(21,173)	(34,342)
Goodwill impairment		0	(2,921,958)	0
ABC litigation		(1,000,000)	0	0
Other income (expense)		313,135	(987,482)	(40,086)
Total other income		$ 1,238,313	$ 950,264	$ 4,437,887

Notes Payable (Details) - USD ($)	12 Months Ended
Notes Payable (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Notes Payable (Details) [Line Items]
Aggregate installment amount	$ 3,784
Notes Payable
Notes Payable (Details) [Line Items]
Interest expense, debt	$ (201,883)	$ 117,664	$ 61,324
Minimum
Notes Payable (Details) [Line Items]
Interest range percentage	2.50%
Maximum
Notes Payable (Details) [Line Items]
Interest range percentage	7.50%

Acquisitions

12 Months Ended

Dec. 31, 2023

Business Combination and Asset Acquisition [Abstract]

Acquisitions

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 such acquisition. Acquisition costs are included in general and administrative expenses and totaled $1,001,883 for the year ended December 31, 2022. During the year ended December 31, 2023, the Company made a $3,000,000 payment to settle the contingent liability balance. As of December 31, 2023 and 2022, there was a due to seller balance of $0 and $3,000,000, respectively.

Exceptional Medical Transportation, LLC

On July 13, 2022, the Company acquired 100% of the outstanding shares of common stock of Exceptional, a provider of medical transportation services, in exchange for $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. Acquisition costs are included in general and administrative expenses totaled $56,571 for the year ended December 31, 2022.

During the year ended December 31, 2023, the Company recorded a change in contingent consideration in the amount of $374,044. During the year ended December 31, 2023, the Company made a payment for the first installment due on the

contingent liability in the amount of $426,655. The estimated contingent consideration amount payable for Exceptional was $279,301 and $1,080,000 as of December 31, 2023 and 2022, respectively. Additionally, the Company paid $3,000,000 of the $6,000,000 remaining purchase price payable as of December 31, 2023. As of December 31, 2023 and 2022, there was a due to seller balance of $3,000,000 and $6,000,000, respectively.

Ryan Brothers Fort Atkinson, LLC

On August 9, 2022, the Company 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 year ended December 31, 2022.

During the year ended December 31, 2023, the Company recorded a change in contingent consideration in the amount of $338,956. During the year ended December 31, 2023, the Company made a payment for the first installment due on the contingent liability in the amount of $1,840,026. The estimated contingent consideration amount payable for Ryan Brothers was $1,821,018 and $4,000,000 as of December 31, 2023 and 2022, respectively.

Community Ambulance Service 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 totaling $171,779 for the year 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. The Company 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. Acquisition costs are included in general and administrative expenses and totaled $4,200 for the year ended December 31, 2022.

During the year ended December 31, 2023, the Company recorded a change in contingent consideration in the amount of $2,000,312 and recorded $129,599 in foreign exchange movement. The estimated contingent consideration amount payable for LMS was $604,827 and $2,475,540 as of December 31, 2023 and 2022, respectively. Additionally, the Company paid $11,279,201 of deferred consideration to LMS during the year ended December 31, 2023. As of December 31, 2023 and 2022, there was a due to seller balance of $0 and $11,279,201, respectively.

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 year ended December 31, 2023.

During the year ended December 31, 2023, the Company recorded a change in contingent consideration in the amount of $1,265,645. As of December 31, 2023, there was a remaining contingent liability balance of $17,087,835.

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 year ended December 31, 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 assets acquired and liabilities assumed at the date of the acquisitions:


	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

Pro Forma Disclosures

information is not necessarily indicative of the results of operations that actually would have occurred under the ownership and management of the Company.


	2023		2022		2021
Revenue	$	627,402,261	$	539,522,587	$	461,001,227
Net Income	11,087,122		46,960,359		43,763,036

The unaudited pro forma combined financial information presented above includes the accounting effects of the acquisitions, including, to the extent applicable, amortization charges from acquired intangible assets; depreciation of property, plant and equipment that have been revalued; transaction costs; interest expense; and the related tax effects.

Income Taxes - Narrative (Details) - USD ($)	12 Months Ended
Income Taxes - Narrative (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Federal net operating loss carryforward	$ 0	$ 35,289,184	$ 53,573,046
Foreign net operating loss carryforwards	10,737,510	1,520,345	202,965
State net operating loss carryforwards	36,422,543	2,592,560	67,229,895
Operating loss carryforwards, not subject to expiration	35,298,184
Valuation allowance for deferred tax assets	1,207,673	1,520,345
Decrease in valuation allowance	312,672	15,182,335
Unrecognized tax benefits, income tax penalties and interest expense	$ 0	$ 0	$ 0

Business Segment Information

12 Months Ended

Dec. 31, 2023

Segment Reporting [Abstract]

Business Segment Information

The Company conducts business in three operating segments: Mobile Health Services, Transportation 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 and Chief Financial 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 revenues 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 and Chief Financial Officer evaluate 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 Mobile Health Services, Transportation Services, and Corporate segments based primarily on results of operations.

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


	Mobile Health Services		Transportation Services		Corporate		Total
Year Ended December 31, 2023
Revenues	$	442,793,537	$	181,495,105	$	—	$	624,288,642

Income (loss) from operations	80,362,820		3,541,377		(68,849,217)		15,054,980

Total assets	280,646,925		132,178,214		77,626,818		490,451,957

Depreciation and amortization expense	4,226,657		9,393,895		2,811,340		16,431,892

Stock compensation	1,698,350		1,434,505		17,836,319		20,969,174

Long-lived assets	32,841,680		78,848,587		11,952,528		123,642,795

Capital expenditures	30,163,882		20,254,373		597,283		51,015,538

Year Ended December 31, 2022
Revenues	$	325,891,440	$	114,624,306	$	—	$	440,515,746

Income (loss) from operations	92,710,163		(14,546,171)		(56,332,364)		21,831,628

Total assets	116,821,500		118,627,613		157,828,515		393,277,628

Depreciation and amortization expense	1,685,114		6,050,265		2,830,199		10,565,578

Stock compensation	1,425,299		1,415,670		5,213,602		8,054,571

Long-lived assets	33,181,594		65,580,291		2,479,889		101,241,774

Capital expenditures	39,569,802		52,105,196		2,542,854		94,217,852

Year Ended December 31, 2021
Revenues	$	234,449,763	$	84,268,817	$	—	$	318,718,580

Income (loss) from operations	59,605,712		(20,983,766)		(23,264,648)		15,357,298

Total assets	61,503,278		59,299,426		188,799,948		309,602,652

Depreciation and amortization expense	(888,355)		6,458,218		1,941,716		7,511,579

Stock compensation	536,910		479,542		359,901		1,376,353

Long-lived assets	4,382,704		38,370,683		2,848,312		45,601,699

Capital expenditures	4,180,004		10,636,454		3,766,289		18,582,747

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 following table summarizes long-lived assets by geographic location for the years ended December 31, 2023, 2022, and 2021:


	December 31, 2023		December 31, 2022		December 31, 2021
Primary Geographical Markets
United States	$	103,779,506	$	83,145,362	$	42,166,999
United Kingdom	19,863,289		18,096,412		3,434,700
Total Long-Lived Assets	$	123,642,795	$	101,241,774	$	45,601,699

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
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 22
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-22

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 15
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-15

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 31
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-31

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 42
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-42

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 40
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-40

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org//280/tableOfContent

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 26
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-26

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 34
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-34

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 41
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-41

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 21
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-21

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 21
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-21

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

+ Details

Stock Based Compensation

12 Months Ended

Dec. 31, 2023

Share-Based Payment Arrangement [Abstract]

Stock Based Compensation

Stock Options

In 2021, the Company established the DocGo Inc. 2021 Equity Incentive Plan (the “Plan”) replacing Ambulnz, Inc.’s 2017 Equity Incentive Plan. The Plan reserved 16,607,894 shares of Class A common stock for issuance under the Plan. 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 December 31, 2023, approximately 4.7 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. Subsequent to the Business Combination, the Company utilized publicly available pricing. 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 years ended December 31, 2023 and 2022:


	Year Ended December 31,
	2023		2022
Risk-free interest rate	4.1% - 4.9%		0.71% - 4.3%
Expected term (in years)	6.25		6.25
Volatility	52% - 62%		60% - 69%
Dividend yield	—	%	—	%

The following table summarizes the Company’s stock option activity under the Plan for the years ended December 31, 2022 and 2023:


	Options Shares	Weighted Average Exercise Price		Weighted Average Remaining Contractual Life in Years	Aggregate Intrinsic Value
Balance as of December 31, 2021	8,422,972	$	6.21	8.77	$	24,706,020
Granted/vested during the year	5,443,368	7.04		—	—
Exercised during the year	(1,699,720)	2.03		—	—
Cancelled during the year	(595,312)	8.28		—	—
Balance as of December 31, 2022	11,571,308	7.11		9.05	39,389,063
Granted/vested during the year	1,566,010	7.93		—	—
Exercised during the year	(514,065)	3.55		—	—
Cancelled during the year	(680,989)	7.52		—	—
Balance as of December 31, 2023	11,942,264	7.36		8.16	$	50,315,593
Options vested and exercisable as of December 31, 2023	4,703,686	$	7.02	7.47	$	3,199,037

The aggregate intrinsic value in the above table is calculated as the difference between 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 years ended December 31, 2023 and 2022 was $7.93 and $7.04, respectively.

On December 31, 2023, 2022 and 2021, the total recorded stock-based compensation related to stock option awards granted was $11,795,320, $6,232,992, and $1,376,353, respectively.

On December 31, 2023, 2022 and 2021, the total unrecognized compensation related to unvested stock option awards granted was $29,058,756, $41,666,564 and $20,792,804, respectively, which the Company expects to recognize over a weighted-average period of approximately 1.79 years.

Restricted Stock Units

The fair value of restricted stock units (“RSUs”) is determined on the date of grant. The Company records compensation expenses in the Consolidated Statements 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 for the year ended December 31, 2023 was as follows:


	RSUs	Weighted- Average Grant Date Fair Value Per RSU
Balance as of December 31, 2022	305,587	$	8.35
Granted	3,104,766	6.15
Vested	(986,258)	8.61
Forfeited	—	0
Balance as of December 31, 2023	2,424,095	5.61
Vested and unissued as of December 31, 2023	49,490	5.47
Non-vested as of December 31, 2023	2,424,095	5.61

The total grant-date fair value of RSUs granted during the year ended December 31, 2023 was $19,526,515.

For the year ended December 31, 2023, the Company recorded stock-based compensation expense related to RSUs of $9,101,027, of which $493,043 is included in accrued liabilities.

For the year ended December 31, 2022, the Company recorded stock-based compensation expense related to RSUs of $1,821,579, of which $375,000 is included in accrued liabilities.

On December 31, 2023, and 2022, the total unrecognized compensation related to unvested RSUs granted was $12,602,662, and $2,177,713, respectively, which is expected to be recognized over a weighted-average period of approximately 2.5 years.

Performance-based Stock Units

The fair value of performance-based stock units (“PSUs”) is determined on the date of grant. The Company records compensation expenses in the Consolidated Statements of Operations and Comprehensive Income on a straight-line basis over the vesting period based on the grant date fair value of the awards and probability of the achievement of the specified performance target. The vesting period for employees and members of the Board of Directors ranges from one to four years.

Activity under PSUs for the year ended December 31, 2023 was as follows:


	PSUs	Weighted-Average Grant Date Fair Value Per PSU
Balance as of December 31, 2022	—	$	—
Granted	1,085,270	5.16
Vested	—	—
Forfeited	—	—
Balance as of December 31, 2023	1,085,270	5.16
Vested and unissued as of December 31, 2023	—	—
Non-vested as of December 31, 2023	1,085,270	5.16

The total grant-date fair value of PSUs granted during the year ended December 31, 2023 was $5,599,993.

For the year ended December 31, 2023, the Company recorded stock-based compensation expense related to PSUs of $72,827 which is included in accrued liabilities.

As of December 31, 2023, the Company had $5,527,166 in unrecognized compensation cost related to non-vested PSUs, which is expected to be recognized over a weighted-average period of approximately 4.0 years.

Subsequent Events (Details) - USD ($) $ in Millions	Feb. 08, 2024	Oct. 19, 2023	Jan. 31, 2024
Revolving Credit Facility \| Line of Credit
Subsequent Event [Line Items]
Proceeds from issuance of long-term debt		$ 25
Subsequent Event
Subsequent Event [Line Items]
Common stock repurchased share			36,000,000
Subsequent Event \| Revolving Credit Facility \| Line of Credit
Subsequent Event [Line Items]
Proceeds from issuance of long-term debt	$ 15

Business Segment Information - Long-Lived Assets by Geographic Areas (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Revenues from External Customers and Long-Lived Assets [Line Items]
Long-lived assets	$ 123,642,795	$ 101,241,774	$ 45,601,699
United States
Revenues from External Customers and Long-Lived Assets [Line Items]
Long-lived assets	103,779,506	83,145,362	42,166,999
United Kingdom
Revenues from External Customers and Long-Lived Assets [Line Items]
Long-lived assets	$ 19,863,289	$ 18,096,412	$ 3,434,700

Stock Based Compensation (Details) - Schedule of activity under PSUs - Performance Shares	12 Months Ended
	Dec. 31, 2023 $ / shares shares
PSUs
Beginning Balance (in shares) \| shares	0
Granted (in shares) \| shares	1,085,270
Vested (in shares) \| shares	0
Forfeited (in shares) \| shares	0
Vested and unissued (in shares) \| shares	0
Ending Balance (in shares) \| shares	1,085,270
Weighted-Average Grant Date Fair Value Per PSU
Beginning Balance (in dollars per share) \| $ / shares	$ 0
Granted (in dollars per share) \| $ / shares	5.16
Vested (in dollars per share) \| $ / shares	0
Forfeited (in dollars per share) \| $ / shares	0
Vested and unissued (in dollars per share) \| $ / shares	0
Ending Balance (in dollars per share) \| $ / shares	$ 5.16

Stock Based Compensation (Tables)

12 Months Ended

Dec. 31, 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 years ended December 31, 2023 and 2022:


	Year Ended December 31,
	2023		2022
Risk-free interest rate	4.1% - 4.9%		0.71% - 4.3%
Expected term (in years)	6.25		6.25
Volatility	52% - 62%		60% - 69%
Dividend yield	—	%	—	%

Schedule of company’s stock option activity

The following table summarizes the Company’s stock option activity under the Plan for the years ended December 31, 2022 and 2023:


	Options Shares	Weighted Average Exercise Price		Weighted Average Remaining Contractual Life in Years	Aggregate Intrinsic Value
Balance as of December 31, 2021	8,422,972	$	6.21	8.77	$	24,706,020
Granted/vested during the year	5,443,368	7.04		—	—
Exercised during the year	(1,699,720)	2.03		—	—
Cancelled during the year	(595,312)	8.28		—	—
Balance as of December 31, 2022	11,571,308	7.11		9.05	39,389,063
Granted/vested during the year	1,566,010	7.93		—	—
Exercised during the year	(514,065)	3.55		—	—
Cancelled during the year	(680,989)	7.52		—	—
Balance as of December 31, 2023	11,942,264	7.36		8.16	$	50,315,593
Options vested and exercisable as of December 31, 2023	4,703,686	$	7.02	7.47	$	3,199,037

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

Activity under RSUs for the year ended December 31, 2023 was as follows:


	RSUs	Weighted- Average Grant Date Fair Value Per RSU
Balance as of December 31, 2022	305,587	$	8.35
Granted	3,104,766	6.15
Vested	(986,258)	8.61
Forfeited	—	0
Balance as of December 31, 2023	2,424,095	5.61
Vested and unissued as of December 31, 2023	49,490	5.47
Non-vested as of December 31, 2023	2,424,095	5.61

Share-Based Payment Arrangement, Performance Shares, Activity

Activity under PSUs for the year ended December 31, 2023 was as follows:


	PSUs	Weighted-Average Grant Date Fair Value Per PSU
Balance as of December 31, 2022	—	$	—
Granted	1,085,270	5.16
Vested	—	—
Forfeited	—	—
Balance as of December 31, 2023	1,085,270	5.16
Vested and unissued as of December 31, 2023	—	—
Non-vested as of December 31, 2023	1,085,270	5.16

Summary of Significant Accounting Policies

12 Months Ended

Dec. 31, 2023

Accounting Policies [Abstract]

Summary of Significant Accounting Policies

Basis of Presentation

The accompanying 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.

Principles of Consolidation

The 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 on the 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.

In accordance with ASC 810, Consolidation (“ASC 810”), the Company assesses whether it has a variable interest in legal entities in which it has a financial relationship and, if so, whether or not those entities are variable interest entities (“VIEs”). For those entities that qualify as VIEs, ASC 810 requires the Company to determine if the Company is the primary beneficiary of the VIE, and if so, to consolidate the VIE.

The Company holds variable interests in legal entities, which contract with physicians and other health professionals in order to provide services to the Company. These entities are considered VIEs since they do not have sufficient equity to finance their activities without additional subordinated financial support. An enterprise having a controlling financial interest in a VIE must consolidate the VIE if it is the primary beneficiary, meaning 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 its VIEs and funds and absorbs all losses of its VIEs. The Company has determined that it is the primary beneficiary of its VIEs and therefore appropriately consolidates its VIEs.

Net loss for the Company’s VIEs were $235,976, $373,456 and $122,982 for the years ended December 31, 2023, 2022 and 2021, respectively. The total assets amounted to $4,364,274 and $610,553 on December 31, 2023 and 2022, respectively. Total liabilities were $4,811,857 and $320,424 on December 31, 2023 and 2022, respectively. The Company’s VIEs total stockholders’ deficit were $447,583 and $290,130 on December 31, 2023 and 2022, respectively.

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 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 years ended December 31, 2023, 2022 and 2021 were $743,699, $773,707, and $16,038, 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 40% of revenues and 42% of net accounts receivable and another customer that accounted for 21% of revenues and 40% of net accounts receivable for the year ended December 31, 2023.

The Company had one customer that accounted for approximately 35% of revenues and 45% of net accounts receivable for the year ended December 31, 2022.

The Company had one customer that accounted for approximately 23% of revenues and 26% of net accounts receivable and another customer that accounted for 26% of revenues and 24% of net accounts receivable for the year ended December 31, 2021.

Major Vendor

The Company had one vendor that accounted for approximately 14%, 12% and 11% of total cost for the years ended December 31, 2023, 2022 and 2021, respectively. The Company expects to maintain this relationship with the vendor and believes the services provided from this vendor are available from alternatives sources.

Reclassifications

Certain reclassifications of amounts previously reported have been made to the accompanying 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 $3,699,793 and $8,125,966 with foreign financial institutions on December 31, 2023 and 2022, respectively.

Restricted Cash

Cash and cash equivalents subject to contractual restrictions and not readily available are classified as restricted cash in the 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 self-insurance exposures, transportation equipment leases and a standby letter of credit as required by its insurance carrier (see Notes 9 and 15).

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 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 December 31, 2023, December 31, 2022 and December 31, 2021 . 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 Consolidated Statements of Operations and Comprehensive Income and 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. During the year, the Company recorded a change in fair value of contingent consideration in the amount of $338,956 and made a payment of $1,840,026. As of December 31, 2023, the remaining contingent liability balance was $1,821,018 (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. During the year, the Company recorded a change in fair value of contingent consideration in the amount of $374,044 and made a payment of $426,655. The estimated contingent consideration amount for Exceptional was $279,301 and $1,080,000 as of December 31, 2023 and December 31, 2022 , respectively (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 Company recorded a change in fair value of contingent consideration in the amount of $2,000,312 and recorded $129,599 as a result of foreign exchange movement. The outstanding balance as of December 31, 2023 was $604,827 (see Note 4).

In connection with the acquisition by Holdings of Government Medical Services, LLC (“GMS”), the Company recorded $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. During the year, the Company made a $3,000,000 payment to settle the contingent liability balance as of December 31, 2023. As of December 31, 2022, there was a 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. The Company recorded a change in fair value of contingent consideration in the amount of $1,265,645 for the year ended December 31, 2023. As of December 31, 2023, there was a remaining contingent liability balance of $17,087,835 (see Note 4).

Accounts Receivable

The Company contracts with hospitals, healthcare facilities, businesses, state and local government entities, and insurance providers to provide Mobile Health Services and to transport patients at specified rates. These rates are either on a per procedure or per transport basis, or on an hourly or daily basis. 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 or businesses, or by 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 Consolidated Statements 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 charged to expense 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 acquisition method of accounting be used for all business combinations. Assets acquired and liabilities assumed, including noncontrolling interests, 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.

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.

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”) (see Note 5). The Company also recognized a non-cash charge of $2,921,958 for Goodwill impairment for the year ended December 31, 2022 in the Consolidated Statements of Operations and Comprehensive Income.

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.

Derivative Warrant Liabilities

The Company does not use derivative instruments to hedge exposures to interest rate, market or foreign currency risks. The Company evaluates its financial instruments to determine if such instruments contain features that qualify as embedded derivatives.

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, and members of immediate families of principal owners or management, 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 Consolidated Statements of Operations and Comprehensive Income. For details regarding the related party transactions that occurred during the years ended December 31, 2023, 2022 and 2021 refer to Note 17.

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) Mobile Health Services and (2) 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 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.Mobile Health Services: These services include a wide variety of healthcare services performed at homes, offices and other locations and event services such as on-site healthcare support at sporting events and concerts. This segment also provides total care management solutions to large, typically underserved population groups, primarily through arrangements with municipalities, which include healthcare services as well as ancillary services, such as shelter.

ii.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.

For Mobile Health Services, the performance of the services and any related support activities in the majority of the Company’s contracts 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. 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.

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 Mobile Health Services and Transportation 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 majority of the Company’s Mobile Health Services and Transportation 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. For contracts with multiple distinct performance obligations, the Company allocates the transaction price based on their agreed-upon price to the individually identified performance obligations in the contract. 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 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. 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.

In the following table, revenue is disaggregated as follows:


Revenue Breakdown	Year ended December 31,
	2023		2022		2021
Primary Geographical Markets
United States	$	571,887,943	$	419,578,082	$	309,218,594
United Kingdom	52,400,699		20,937,664		9,499,986
Total revenue	$	624,288,642	$	440,515,746	$	318,718,580

Major Segments/Service Lines
Mobile Health Services	$	442,793,537	$	325,891,440	$	234,449,763
Transportation Services	181,495,105		114,624,306		84,268,817
Total revenue	$	624,288,642	$	440,515,746	$	318,718,580

Stock Based Compensation

The Company maintained stock incentive plans under which incentive and non-qualified stock options, restricted stock units and performance-based stock units. 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. For performance-based awards, expense is recognized over the period from the grant date to the estimated attainment date, which is the derived service period of the award, if the management determines that it is probable that the performance-based vesting conditions will be achieved. All stock-based compensation costs are recorded in operating expenses in the 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 exercise 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.


	Year Ended December 31,
		2023	2022	2021
Net income attributable to stockholders of DocGo Inc. and Subsidiaries		6,858,455	34,584,498	23,743,758
Weighted-average shares - basic		103,511,299	101,228,369	80,293,959
Effect of dilutive options		2,106,518	1,747,462	14,569,654
Weighted-average shares - dilutive		105,617,817	102,975,831	94,863,613
Net income per share attributable to DocGo Inc. and Subsidiaries - Basic		0.07	0.34	0.30
Net income per share attributable to DocGo Inc. and Subsidiaries - Diluted		0.06	0.34	0.25
Anti-dilutive employee share-based awards excluded		10,638,371	9,000,750	—

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 year ended December 31, 2023, the Company made an additional investment amounting to $298,932. The Company’s carrying value in RND, an equity method investee, is reflected in the caption “Equity method investments” in the Condensed Consolidated Balance Sheets. Changes in value of RND are recorded in “(Loss) gain on equity method investments” on the accompanying 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, 2023 and December 31, 2022, 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 accompanying Consolidated Balance Sheets. Changes in value of NPA are recorded in “(Loss) gain on equity method investments” in the Consolidated Statements of Operations and Comprehensive Income.

Leases

The Company categorizes leases at their 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 are 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

In March 2022, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2022-02, Financial Instruments – Credit Losses (Topic 326): 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 Consolidated Financial Statements.

Recently Issued Accounting Standards Not Yet Adopted

In November 2023, the FASB issued ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosure. The ASU updates reportable segment disclosure requirements, primarily through requiring enhanced disclosures about significant segment expenses and information used to assess segment performance. The ASU is effective for fiscal years beginning after December 15, 2023, with early adoption permitted. The Company is currently evaluating the impact of adopting this ASU on its disclosures.

In December 2023, the FASB issued ASU No. 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures. The ASU includes amendments requiring enhanced income tax disclosures, primarily related to standardization and disaggregation of rate reconciliation categories and income taxes paid by jurisdiction. The guidance is effective for fiscal years beginning after December 15, 2024, with early adoption permitted, and should be applied either prospectively or retrospectively. The Company is currently evaluating the impact of adopting this ASU on its disclosures.

Property and Equipment, net (Details) - Schedule of property and equipment, net - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Property, Plant and Equipment [Line Items]
Property and equipment	$ 29,518,592	$ 29,782,188
Less: Accumulated depreciation	(12,683,108)	(8,524,013)
Property and equipment, net	16,835,484	21,258,175
Transportation equipment
Property, Plant and Equipment [Line Items]
Property and equipment	17,438,072	20,773,862
Medical equipment
Property, Plant and Equipment [Line Items]
Property and equipment	7,104,161	5,177,520
Office equipment and furniture
Property, Plant and Equipment [Line Items]
Property and equipment	3,701,657	2,686,065
Leasehold improvements
Property, Plant and Equipment [Line Items]
Property and equipment	709,619	579,658
Buildings
Property, Plant and Equipment [Line Items]
Property and equipment	527,283	527,283
Land
Property, Plant and Equipment [Line Items]
Property and equipment	$ 37,800	$ 37,800

Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 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	Year ended December 31,
	2023		2022		2021
Primary Geographical Markets
United States	$	571,887,943	$	419,578,082	$	309,218,594
United Kingdom	52,400,699		20,937,664		9,499,986
Total revenue	$	624,288,642	$	440,515,746	$	318,718,580

Major Segments/Service Lines
Mobile Health Services	$	442,793,537	$	325,891,440	$	234,449,763
Transportation Services	181,495,105		114,624,306		84,268,817
Total revenue	$	624,288,642	$	440,515,746	$	318,718,580

Schedule of basic and diluted net income per share


	Year Ended December 31,
		2023	2022	2021
Net income attributable to stockholders of DocGo Inc. and Subsidiaries		6,858,455	34,584,498	23,743,758
Weighted-average shares - basic		103,511,299	101,228,369	80,293,959
Effect of dilutive options		2,106,518	1,747,462	14,569,654
Weighted-average shares - dilutive		105,617,817	102,975,831	94,863,613
Net income per share attributable to DocGo Inc. and Subsidiaries - Basic		0.07	0.34	0.30
Net income per share attributable to DocGo Inc. and Subsidiaries - Diluted		0.06	0.34	0.25
Anti-dilutive employee share-based awards excluded		10,638,371	9,000,750	—

Intangibles - Schedule of Intangible Assets (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Finite-Lived Intangible Assets [Line Items]
Accumulated Amortization	$ (12,469,596)	$ (7,211,617)
Net Carrying Amount	26,721,374
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Gross Carrying Amount	30,180,863	14,731,842
Additions	19,971,661	15,449,021
Accumulated Amortization	12,469,596	7,211,617
Net Carrying Amount	37,682,928	22,969,246
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
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
Patents
Finite-Lived Intangible Assets [Line Items]
Estimated Useful Life (Years)	15 years	15 years
Gross Carrying Amount	$ 62,823	$ 48,668
Additions	20,961	14,155
Accumulated Amortization	(15,592)	(10,116)
Net Carrying Amount	68,192	52,707
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Accumulated Amortization	$ 15,592	$ 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	(235,967)	(224,886)
Net Carrying Amount	11,861	22,942
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Accumulated Amortization	235,967	224,886
Internally developed software
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	8,284,058	6,013,513
Additions	1,794,029	2,270,545
Accumulated Amortization	(8,821,563)	(6,378,911)
Net Carrying Amount	1,256,524	1,905,147
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Accumulated Amortization	$ 8,821,563	$ 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]
Gross Carrying Amount	$ 12,397,954	$ 0
Additions	15,939,570	12,397,954
Accumulated Amortization	(3,334,925)	(594,301)
Net Carrying Amount	25,002,599	11,803,653
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Accumulated Amortization	$ 3,334,925	$ 594,301
Customer relationships \| Minimum
Finite-Lived Intangible Assets [Line Items]
Estimated Useful Life (Years)	8 years	8 years
Customer relationships \| Maximum
Finite-Lived Intangible Assets [Line Items]
Estimated Useful Life (Years)	9 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	17,101	326,646
Accumulated Amortization	(46,549)	(3,403)
Net Carrying Amount	297,198	323,243
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Accumulated Amortization	$ 46,549	$ 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	(15,000)
Net Carrying Amount	85,000
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Accumulated Amortization	$ 15,000
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

Income Taxes (Details) - Schedule of income tax expense (benefit) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Current:
Federal	$ 2,555,164	$ 1,493,772	$ 295,956
State and local	5,782,335	502,872	319,741
Foreign	0	0	0
Total	8,337,499	1,996,644	615,697
Deferred:
Federal	1,650,695	(7,683,475)	0
State and local	(3,256,914)	(2,649,791)	0
Foreign	(375,300)	375,301	0
Total	(1,981,519)	(9,957,965)	0
Total income tax expense (benefit)	$ 6,355,980	$ (7,961,321)	$ 615,697

Derivative Warrant Liabilities	12 Months Ended
Derivative Warrant Liabilities	Dec. 31, 2023
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivative Warrant Liabilities	Derivative Warrant Liabilities For the year ended December 31, 2021, the Company determined the fair value of its warrants that were previously publicly traded in active markets (“Public Warrants’) using quoted market prices for identical instruments. Accordingly, the Public Warrants were classified as Level 1 financial instruments. As of December 31, 2021, there were 3,833,333 Public Warrants outstanding at a fair value of $8.1 million. Because the transfer of the Company’s warrants that were issued in a private placement simultaneously with the closing of its initial public offering (“Private Warrants” and together with the Public Warrants, the “warrants”) to anyone outside of a small group of individuals constituting the sponsors of the Company would result in the Private Warrants having substantially the same terms as the Public Warrants, management determined that the fair value of each Private Warrant was the same as that of a Public Warrant, with an insignificant adjustment for marketability restrictions. Accordingly, the Private Warrants were classified as Level 1 financial instruments. As of December 31, 2021, 2,533,333 Private Warrants remained outstanding at a fair value of $5.4 million. Due to fair value changes throughout the year ended December 31, 2021, we recorded a gain on remeasurement of warrant liabilities of $5.2 million. For the year ended December 31, 2022, the Company recorded a gain of approximately $1.1 million from the remeasurement of warrant liabilities. The warrants were marked-to-market in each reporting period, and this loss reflected the increase in the Company’s stock price relative to the beginning of the period. On August 15, 2022, the Company announced the redemption of all of its outstanding warrants under the Warrant Agreement, dated as of October 14, 2020, by and between the Company and Continental Stock Transfer & Trust Company, as warrant agent, on the redemption date of September 16, 2022 (the “Redemption Date”). Warrants surrendered for exercise on a cashless basis resulted in the issuance of 1,406,371 shares of Common Stock. A total of 68,514 warrants were not surrendered on the Redemption Date and were redeemed for $0.10 per warrant. There were no warrants liabilities outstanding for the years ended December 31, 2023 and 2022.

Summary of Significant Accounting Policies (Policies)

12 Months Ended

Dec. 31, 2023

Accounting Policies [Abstract]

Basis of Presentation

Principles of Consolidation

Foreign Currency

Use of Estimates

Self Insurance Reserves

Self-Insurance Reserves

Concentration of Credit Risk and Off-Balance Sheet Risk

Reclassifications

Cash and Cash Equivalents

Restricted Cash

Fair Value of Financial Instruments

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.

Accounts Receivable

Property and Equipment


						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 charged to expense as incurred. Expenditures that improve an asset or extend its estimated useful life are capitalized.

Software Development Costs

Business Combinations

Impairment of Long-Lived Assets

Goodwill and Indefinite-Lived Intangible Assets

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.

Derivative Warrant Liabilities

Related Party Transactions

Revenue Recognition

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

Nature of Our Services

Revenue is primarily derived from: