0001822359-24-000081 | 10-Q | XBRL Viewer

Property and Equipment, Net

6 Months Ended

Jun. 30, 2024

Property, Plant and Equipment [Abstract]

Property and equipment, net as of June 30, 2024 and December 31, 2023 are as follows:


	June 30, 2024		December 31, 2023
Transportation equipment	$	17,509,161	$	17,438,072
Medical equipment	8,469,066		7,104,161
Office equipment and furniture	4,105,848		3,701,657
Leasehold improvements	784,251		709,619
Buildings	527,284		527,283
Land	37,800		37,800
	31,433,410		29,518,592
Less: Accumulated depreciation	(15,436,617)		(12,683,108)
Property and equipment, net	$	15,996,793	$	16,835,484

During the six months ended June 30, 2024, the Company disposed of assets with a cost of $231,640 and accumulated depreciation of $146,245 for proceeds of $150,793. The Company recorded a gain on disposal of assets of $65,398 for the six months ended June 30, 2024.

The Company recorded depreciation expense of $1,476,657 and $1,590,037 for the three months ended June 30, 2024 and 2023, respectively.

The Company recorded depreciation expense of $2,907,965 and $3,072,647 for the six months ended June 30, 2024 and 2023, respectively.

Equity	6 Months Ended
Equity	Jun. 30, 2024
Stockholders' Equity Note [Abstract]
Equity	Equity Share Repurchase Program On May 24, 2022, the Company’s Board of Directors (the “Board of Directors”) authorized a share repurchase program to purchase up to $40,000,000 of Common Stock (the “2022 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. The 2022 Program, which did not obligate the Company to repurchase a specific number of shares, expired on November 24, 2023. On January 30, 2024, the Board of Directors authorized a new share repurchase program to purchase up to $36,000,000 in shares of Common Stock during a six-month period that ended July 30, 2024 (the “Repurchase Program”). The Repurchase Program did not obligate the Company to repurchase a specific number of shares. Under the terms of the Repurchase Program, the Company could 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 did not possess material non-public information. The timing, manner, price and amount of shares repurchased under the Repurchase Program depended on a variety of factors, including stock price, trading volume, market conditions, corporate and regulatory requirements and other general business considerations. Prior to expiration, the Repurchase Program could be modified, suspended or discontinued at any time without prior notice. Repurchases under the Repurchase Program could be funded from the Company’s existing cash and cash equivalents, future cash flow or proceeds of borrowings or debt offerings. During the three months ended June 30, 2024, the Company repurchased and subsequently cancelled 1,395,957 shares of Common Stock for $4,904,452. There were no shares repurchased during the three months ended June 30, 2023. During the six months ended June 30, 2024, the Company repurchased and subsequently cancelled 2,651,571 shares of Common Stock for $9,782,011. There were no shares repurchased during the six months ended June 30, 2023.

- 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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-Paragraph 13
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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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-Paragraph 14
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-URI https://asc.fasb.org/1943274/2147481112/505-10-50-14

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org/1943274/2147477968/946-235-50-2

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
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-Section 50
-Paragraph 2
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-URI https://asc.fasb.org/1943274/2147477968/946-235-50-2

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
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-URI https://asc.fasb.org/1943274/2147478448/946-505-50-6

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org/1943274/2147480008/505-10-S99-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
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-Paragraph 1
-Subparagraph (SX 210.4-08(e)(1))
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-URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1

Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef
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Reference 11: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org/1943274/2147481112/505-10-50-13

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org/1943274/2147481112/505-10-50-13

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

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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-Name Accounting Standards Codification
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-Paragraph 14
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-URI https://asc.fasb.org/1943274/2147481112/505-10-50-14

Reference 15: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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Reference 16: http://www.xbrl.org/2003/role/disclosureRef
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Reference 17: http://www.xbrl.org/2003/role/disclosureRef
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Reference 18: http://www.xbrl.org/2003/role/disclosureRef
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Reference 19: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org/1943274/2147481112/505-10-50-18

+ Details

Notes Payable - Narrative (Details) - USD ($)	3 Months Ended		6 Months Ended
Notes Payable - Narrative (Details) - USD ($)	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023
Notes Payable (Details) [Line Items]
Aggregate installment amount	$ 2,867		$ 2,867
Notes Payable
Notes Payable (Details) [Line Items]
Interest expense	$ 545	$ 32,375	$ 1,428	$ 61,409
Minimum
Notes Payable (Details) [Line Items]
Interest range percentage	2.50%		2.50%		2.50%
Maximum
Notes Payable (Details) [Line Items]
Interest range percentage	7.50%		7.50%		7.50%

Description of Organization and Business Operations (Details)		3 Months Ended	6 Months Ended	12 Months Ended
	Nov. 05, 2021 USD ($) $ / shares	Mar. 31, 2023 segment	Jun. 30, 2024 segment $ / shares	Dec. 31, 2022 segment	Dec. 31, 2023 $ / shares
Description of Organization and Business Operations (Details) [Line Items]
Common stock, par value (in dollars per share) \| $ / shares	$ 0.0001		$ 0.0001		$ 0.0001
Net proceeds	$ 158,000,000
Cash held in trust account	43,400,000
Underwriters fees	9,600,000
Transaction costs	114,600,000
Transaction fees, net	$ 10,400,000
Number of operating segments \| segment		3	3	2
Private Placement
Description of Organization and Business Operations (Details) [Line Items]
Share price (in dollars per share) \| $ / shares	$ 10.00

UNAUDITED CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Current assets:
Cash and cash equivalents	$ 66,059,922	$ 59,286,147
Accounts receivable, net of allowance for credit loss of $6,263,055 and $6,276,454 as of June 30, 2024 and December 31, 2023, respectively	257,503,002	262,083,462
Prepaid expenses and other current assets	5,144,917	17,499,953
Total current assets	328,707,841	338,869,562
Property and equipment, net	15,996,793	16,835,484
Intangibles, net	35,973,775	37,682,928
Goodwill	47,505,110	47,539,929
Restricted cash	19,763,472	12,931,839
Operating lease right-of-use assets	9,372,463	9,580,535
Finance lease right-of-use assets	14,079,838	12,003,919
Equity method investments	554,879	553,573
Deferred tax assets	13,912,812	11,888,539
Other assets	2,298,704	2,565,649
Total assets	488,165,687	490,451,957
Current liabilities:
Accounts payable	30,804,149	19,827,258
Accrued liabilities	63,186,648	91,340,609
Line of credit	30,000,000	25,000,000
Notes payable, current	25,501	28,131
Due to seller	4,459,079	7,823,009
Contingent consideration	18,514,346	19,792,982
Operating lease liability, current	3,011,208	2,773,020
Finance lease liability, current	4,115,944	3,534,073
Total current liabilities	154,116,875	170,119,082
Notes payable, non-current	27,329	41,586
Operating lease liability, non-current	6,766,108	7,223,941
Finance lease liability, non-current	9,268,771	7,896,392
Total liabilities	170,179,083	185,281,001
Commitments and contingencies
Stockholders’ equity:
Common stock ($0.0001 par value; 500,000,000 shares authorized as of June 30, 2024 and December 31, 2023; 101,682,770 and 104,055,168 shares issued and outstanding as of June 30, 2024 and December 31, 2023, respectively)	10,168	10,406
Additional paid-in-capital	317,403,960	320,693,866
Accumulated deficit	(3,637,258)	(21,394,310)
Accumulated other comprehensive income	1,378,744	1,484,905
Total stockholders’ equity attributable to DocGo Inc. and Subsidiaries	315,155,614	300,794,867
Noncontrolling interests	2,830,990	4,376,089
Total stockholders’ equity	317,986,604	305,170,956
Total liabilities and stockholders’ equity	$ 488,165,687	$ 490,451,957

Leases - Schedule of Lease Terms and Discount Rate (Details)	Jun. 30, 2024
Leases [Abstract]
Weighted average remaining lease term (in years) - operating leases	3 years 8 months 8 days
Weighted average discount rate - operating leases	5.76%
Weighted average remaining lease term (in years) - finance leases	3 years 6 months 3 days
Weighted average discount rate - finance leases	5.65%

Business Segment Information - Narrative (Details)	3 Months Ended	6 Months Ended	12 Months Ended
Business Segment Information - Narrative (Details)	Mar. 31, 2023 segment	Jun. 30, 2024 segment	Dec. 31, 2022 segment revenueStream
Segment Reporting [Abstract]
Number of operating segments \| segment	3	3	2
Number of revenue streams \| revenueStream			2

Leases

6 Months Ended

Jun. 30, 2024

Leases [Abstract]

Leases

The Company has lease arrangements for properties, vehicles and transportation equipment. Certain leases contain options to purchase, extend or terminate the lease. Determining the lease term and amount of lease payments to include in the calculation of the right-of-use asset and lease obligations for leases containing options requires the use of judgment to determine whether the exercise of an option is reasonably certain and whether the optional period and payments should be included in the calculation of the associated right-of-use asset and lease obligation. In making such determination, the Company considers all relevant economic factors.

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, vehicles and transportation equipment.

Lease Cost

The table below comprises lease expenses for the three and six months ended June 30, 2024 and 2023:


	Three Months Ended June 30,				Six Months Ended June 30,
	2024		2023		2024		2023
Components of total lease cost:
Operating lease expense	$	830,029	$	865,987	$	1,766,779	$	1,622,232
Finance lease expense:
Amortization of right-of-use assets	1,141,130		826,180		2,197,620		1,627,163
Interest on lease liabilities	184,944		132,467		366,827		259,051
Finance lease expense	1,326,074		958,647		2,564,447		1,886,214
Short-term lease expense	420,583		368,030		889,457		704,348
Total lease cost	$	2,576,686	$	2,192,664	$	5,220,683	$	4,212,794

Lease Payments

The table below presents lease payments for the three and six months ended June 30, 2024 and 2023:


	Three Months Ended June 30,				Six Months Ended June 30,
	2024		2023		2024		2023
Components of total lease payments:
Operating lease payment	$	849,696	$	865,987	$	1,778,682	$	1,622,232
Finance lease payment	1,060,201		766,492		2,029,789		1,510,522
Total lease payments	$	1,909,897	$	1,632,479	$	3,808,471	$	3,132,754

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 2034. 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.

Loss on Lease Remeasurement

During the year, the Company reassessed the use of an office space for one entity. As a result, the Company terminated the leased office space, which resulted in a loss of $0 and $7,306 recorded as loss from remeasurement of operating lease on the unaudited Condensed Consolidated Statement of Operations and Comprehensive Income (Loss) during the three and six months ended June 30, 2024.

There were no gains or losses recorded relating to remeasurement of operating leases for the three and six months ended June 30, 2023.

Lease Position as of June 30, 2024

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


	June 30, 2024		December 31, 2023
Assets
Lease right-of-use assets	$	9,372,463	$	9,580,535
Total lease assets	$	9,372,463	$	9,580,535

Liabilities
Current liabilities:
Lease liability - current portion	$	3,011,208	$	2,773,020
Noncurrent liabilities:
Lease liability, net of current portion	6,766,108		7,223,941
Total lease liability	$	9,777,316	$	9,996,961

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 operating leases as of June 30, 2024:


Weighted average remaining lease term (in years) - operating leases	3.69
Weighted average discount rate - operating leases	5.76	%

Undiscounted Cash Flows

Future minimum lease payments under the operating leases as of June 30, 2024 were as follows:


	Operating Leases
2024, remaining	$	1,711,847
2025	3,526,805
2026	2,689,037
2027	1,465,619
2028	821,406
Thereafter	702,993
Total future minimum lease payments	10,917,707
Less effects of discounting	(1,140,391)
Present value of future minimum lease payments	$	9,777,316

Finance Leases

The Company leases vehicles under non-cancellable finance lease agreements with a liability of $13,384,715 and $11,430,465 as of June 30, 2024 and December 31, 2023, respectively, and accumulated depreciation of $12,433,325 and $11,679,823 as of June 30, 2024 and December 31, 2023, respectively.

Loss on Lease Remeasurement

During the year, the Company returned a number of leased vehicles. As a result, the Company terminated these leased vehicles, which resulted in a loss of $21,192 and $18,583 recorded as loss from remeasurement of finance leases on the unaudited Condensed Consolidated Statement of Operations and Comprehensive Income (Loss) during the three and six months ended June 30, 2024.

There were no gains or losses recorded relating to remeasurement of finance leases for the three and six months ended June 30, 2023.

Lease Position as of June 30, 2024

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


	June 30, 2024		December 31, 2023
Assets
Lease right-of-use assets	$	14,079,838	$	12,003,919
Total lease assets	$	14,079,838	$	12,003,919

Liabilities
Current liabilities:
Lease liability - current portion	$	4,115,944	$	3,534,073
Noncurrent liabilities:
Lease liability, net of current portion	9,268,771		7,896,392
Total lease liability	$	13,384,715	$	11,430,465

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 June 30, 2024:


Weighted average remaining lease term (in years) - finance leases	3.51
Weighted average discount rate - finance leases	5.65	%

Undiscounted Cash Flows

Future minimum lease payments under the finance leases as of June 30, 2024 are as follows:


	Finance Leases
2024, remaining	$	2,425,223
2025	4,592,103
2026	3,760,298
2027	2,453,199
2028	1,316,126
Thereafter	260,725
Total future minimum lease payments	14,807,674
Less effects of discounting	(1,422,959)
Present value of future minimum lease payments	$	13,384,715

Leases

Lease Cost

The table below comprises lease expenses for the three and six months ended June 30, 2024 and 2023:


	Three Months Ended June 30,				Six Months Ended June 30,
	2024		2023		2024		2023
Components of total lease cost:
Operating lease expense	$	830,029	$	865,987	$	1,766,779	$	1,622,232
Finance lease expense:
Amortization of right-of-use assets	1,141,130		826,180		2,197,620		1,627,163
Interest on lease liabilities	184,944		132,467		366,827		259,051
Finance lease expense	1,326,074		958,647		2,564,447		1,886,214
Short-term lease expense	420,583		368,030		889,457		704,348
Total lease cost	$	2,576,686	$	2,192,664	$	5,220,683	$	4,212,794

Lease Payments

The table below presents lease payments for the three and six months ended June 30, 2024 and 2023:


	Three Months Ended June 30,				Six Months Ended June 30,
	2024		2023		2024		2023
Components of total lease payments:
Operating lease payment	$	849,696	$	865,987	$	1,778,682	$	1,622,232
Finance lease payment	1,060,201		766,492		2,029,789		1,510,522
Total lease payments	$	1,909,897	$	1,632,479	$	3,808,471	$	3,132,754

Operating Leases

Loss on Lease Remeasurement

There were no gains or losses recorded relating to remeasurement of operating leases for the three and six months ended June 30, 2023.

Lease Position as of June 30, 2024

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


	June 30, 2024		December 31, 2023
Assets
Lease right-of-use assets	$	9,372,463	$	9,580,535
Total lease assets	$	9,372,463	$	9,580,535

Liabilities
Current liabilities:
Lease liability - current portion	$	3,011,208	$	2,773,020
Noncurrent liabilities:
Lease liability, net of current portion	6,766,108		7,223,941
Total lease liability	$	9,777,316	$	9,996,961

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 operating leases as of June 30, 2024:


Weighted average remaining lease term (in years) - operating leases	3.69
Weighted average discount rate - operating leases	5.76	%

Undiscounted Cash Flows

Future minimum lease payments under the operating leases as of June 30, 2024 were as follows:


	Operating Leases
2024, remaining	$	1,711,847
2025	3,526,805
2026	2,689,037
2027	1,465,619
2028	821,406
Thereafter	702,993
Total future minimum lease payments	10,917,707
Less effects of discounting	(1,140,391)
Present value of future minimum lease payments	$	9,777,316

Finance Leases

Loss on Lease Remeasurement

There were no gains or losses recorded relating to remeasurement of finance leases for the three and six months ended June 30, 2023.

Lease Position as of June 30, 2024

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


	June 30, 2024		December 31, 2023
Assets
Lease right-of-use assets	$	14,079,838	$	12,003,919
Total lease assets	$	14,079,838	$	12,003,919

Liabilities
Current liabilities:
Lease liability - current portion	$	4,115,944	$	3,534,073
Noncurrent liabilities:
Lease liability, net of current portion	9,268,771		7,896,392
Total lease liability	$	13,384,715	$	11,430,465

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 June 30, 2024:


Weighted average remaining lease term (in years) - finance leases	3.51
Weighted average discount rate - finance leases	5.65	%

Undiscounted Cash Flows

Future minimum lease payments under the finance leases as of June 30, 2024 are as follows:


	Finance Leases
2024, remaining	$	2,425,223
2025	4,592,103
2026	3,760,298
2027	2,453,199
2028	1,316,126
Thereafter	260,725
Total future minimum lease payments	14,807,674
Less effects of discounting	(1,422,959)
Present value of future minimum lease payments	$	13,384,715

Subsequent Events (Details) - USD ($)	Jul. 19, 2024	Jul. 01, 2024	Aug. 05, 2024	Jan. 30, 2024	May 24, 2022
Subsequent Event [Line Items]
Stock repurchase program, authorized amount				$ 36,000,000	$ 40,000,000
Subsequent Event \| New Repurchase Program
Subsequent Event [Line Items]
Stock repurchase program, authorized amount			$ 26,000,000
Subsequent Event \| CRMS
Subsequent Event [Line Items]
Business acquisition, equity interest issued	$ 1,814,345
Business acquisition, equity interest issued (in shares)	578,350
Subsequent Event \| Ambulnz CO, LLC
Subsequent Event [Line Items]
Seller additional amount		$ 1,848,000

Stock Based Compensation (Details) - Schedule of Company’s Stock Option Activity	6 Months Ended	12 Months Ended
	Jun. 30, 2024 USD ($) $ / shares shares	Dec. 31, 2023 USD ($) $ / shares shares
Options Shares
Beginning balance (in shares) \| shares	11,942,264
Granted/vested (in shares) \| shares	278,350
Exercised (in shares) \| shares	(430)
Cancelled (in shares) \| shares	(3,796,384)
Ending balance (in shares) \| shares	8,423,800	11,942,264
Options vested and exercisable (in shares) \| shares	3,972,414
Weighted Average Exercise Price
Beginning balance (in dollars per share) \| $ / shares	$ 7.36
Granted/vested (in dollars per share) \| $ / shares	2.54
Exercised (in dollars per share) \| $ / shares	1.59
Cancelled (in dollars per share) \| $ / shares	7.72
Ending balance (in dollars per share) \| $ / shares	7.07	$ 7.36
Weighted average exercise price, options vested and exercisable (in dollars per share) \| $ / shares	$ 6.63
Weighted Average Remaining Contractual Life in Years
Weighted average remaining contractual life in years	7 years 7 months 20 days	8 years 1 month 28 days
Weighted average remaining contractual life in years, options vested and exercisable	6 years 10 months 24 days
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Additional Disclosures [Abstract]
Aggregate intrinsic value \| $	$ 1,260,897	$ 3,961,556
Aggregate intrinsic value, options vested and exercisable \| $	$ 1,235,740

Acquisition of Businesses

6 Months Ended

Jun. 30, 2024

Business Combination, Asset Acquisition, and Joint Venture Formation [Abstract]

Acquisition of Businesses

Exceptional Medical Transportation, LLC

On July 13, 2022, Holdings acquired 100% of the outstanding shares of common stock of Exceptional, a provider of medical transportation services, in exchange for $13,708,333 consisting of $7,708,333 in cash at closing and $6,000,000 payable over a 24-month period following the closing date of the acquisition. The Company also agreed to pay up to $2,000,000 in contingent consideration upon meeting certain performance conditions within two years of the closing date of such acquisition.

The Company paid $3,000,000 of the $6,000,000 remaining purchase price payable as of December 31, 2023. As of June 30, 2024 and December 31, 2023, there was a due to seller balance of $3,000,000.

The Company recorded a change in fair value of contingent consideration in the amount of $(11,100) and $0 for the three months ended June 30, 2024 and 2023, respectively, and $(24,830) and $0 for the six months ended June 30, 2024 and 2023, respectively. 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 $254,471 and $279,301 as of June 30, 2024 and December 31, 2023, respectively.

Ryan Bros. Fort Atkinson, LLC

On August 9, 2022, Holdings acquired 100% of the outstanding shares of common stock of Ryan Brothers, a provider of medical transportation services, in exchange for an aggregate purchase price of $11,422,252, consisting of $7,422,252 in cash at closing and an estimated $4,000,000 in contingent consideration to be paid out over 24 months, commencing on August 1, 2022, based on performance of certain obligations.

During the six months ended June 30, 2024, the Company wrote off $3,360,067 pre-acquisition accounts receivable through due to seller, the liability established during acquisition. Additionally, the Company made a payment in the amount of $3,863 on the remaining purchase price payable during the six months ended June 30, 2024. As of June 30, 2024 and December 31, 2023, there was a due to seller balance $5,113 and $3,369,043, respectively.

The Company recorded a change in fair value of contingent consideration in the amount of $45,319 and $0 for the three months ended June 30, 2024 and 2023, respectively, and $52,603 and $0 for the six months ended June 30, 2024 and 2023, respectively. 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 $1,873,621 and $1,821,018 as of June 30, 2024 and December 31, 2023, respectively.

Location Medical Services, LLC

On December 9, 2022, Holdings, through its indirect wholly owned subsidiary Ambulnz U.K. Ltd. (“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.

Additionally, the Company paid $11,279,201 of deferred consideration to LMS during the year ended December 31, 2023. As of June 30, 2024 and December 31, 2023, there was no remaining due to seller amounts outstanding.

The Company did not record a change in fair value of contingent consideration for the three and six months ended June 30, 2024 and 2023, but recorded foreign exchange movements of $0 and $61,022 for the three months ended June 30, 2024 and 2023, respectively, and $(4,798) and $111,564 for the six months ended June 30, 2024 and 2023, respectively. On April 2, 2024, the Company paid the remaining contingent consideration balance in the amount of $600,029. The estimated contingent consideration amount payable for LMS was $0 and $604,827 as of June 30, 2024 and December 31, 2023, 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. The Company also agreed to pay additional consideration following the initial closing, consisting of an estimated true-up payment of $2,088,243 to be paid in 2024 based on the attainment of full-year 2023 EBITDA targets (the “True-up Payment”) and estimated earn out payments amounting to $13,733,947. The earn out payments are to be paid out over 36 months, beginning in 2025, 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.

The Company recorded a change in fair value of contingent consideration in the amount of $298,419 and $0 for the three and six months ended June 30, 2024, respectively, and $0 for the three and six months ended June 30, 2023. During the six months ended June 30, 2024, the Company paid a portion of the True-up Payment in the amount of $1,000,000. The estimated contingent consideration amount payable for CRMS was $16,386,254 and $17,087,835 as of June 30, 2024 and December 31, 2023, respectively.

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 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		Ryan Brothers		Exceptional		Total
Consideration:
Cash consideration	$	4,000,000	$	9,000,000	$	302,450	$	7,422,252	$	6,375,000	$	27,099,702
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		23,377,730
Total consideration	$	7,000,000	$	25,822,190	$	14,057,191	$	11,422,252	$	14,788,333	$	73,089,966

Recognized amounts of identifiable assets acquired and liabilities assumed
Cash	$	—	$	1,574,604	$	5,404,660	$	620,548	$	299,050	$	7,898,862
Accounts receivable	—		2,033,533		623,635		5,844,494		3,785,490		12,287,152
Other current assets	—		293,478		134,216		136,157		—		563,851
Property, plant and equipment	—		—		519,391		2,125,134		2,450,900		5,095,425
Intangible assets	—		15,930,000		2,419,600		387,550		125,000		18,862,150
Total identifiable assets acquired	—		19,831,615		9,101,502		9,113,883		6,660,440		44,707,440

Accounts payable	—		28,978		40,447		44,911		—		114,336
Due to seller	—		2,448,460		—		5,844,494		4,084,540		12,377,494
Other current liabilities	—		174,177		1,012,992		286,792		—		1,473,961
Total liabilities assumed	—		2,651,615		1,053,439		6,176,197		4,084,540		13,965,791

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

Goodwill	—		8,642,190		6,009,128		8,484,566		12,212,433		35,348,317
Additional paid-in-capital	4,432,963		—		—		—		—		4,432,963

Total purchase price	$	7,000,000	$	25,822,190	$	14,057,191	$	11,422,252	$	14,788,333	$	73,089,966

There were no new acquisitions during the six months ended June 30, 2024.

Pro Forma Disclosures

The following unaudited pro forma combined financial information for the three and six months ended June 30, 2023 gives effect to the acquisitions disclosed above as if they had occurred on January 1, 2023. 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. The figures presented below for the three months ended June 30, 2023 represent the actual results of the Company, as the financial results of CRMS were consolidated in the Company’s results of operations for the entirety of the period.


	Three Months Ended June 30, 2023		Six Months Ended June 30, 2023
Revenue	$	125,486,760	$	241,603,082
Net income (loss)	1,343,619		(1,536,377)

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 and equipment that have been revalued, transaction costs, interest expense and the related tax effects. There were no new acquisitions during the six months ended June 30, 2024.

Related Party Transactions	6 Months Ended
Related Party Transactions	Jun. 30, 2024
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 $367,670 and $126,600 for the three months ended June 30, 2024 and 2023, respectively and $620,920 and $470,270 for the six months ended June 30, 2024 and 2023, respectively. Included in accounts payable were $48,415 and $0 due to related parties as of June 30, 2024 and December 31, 2023, respectively related to legal services. There were no amounts included in accrued liabilities as of June 30, 2024 and December 31, 2023 related to legal services. Subcontractor Services PrideStaff provides subcontractor services to the Company. PrideStaff is owned by a former operations manager of the Company and his spouse, and therefore, is a related party. The Company made subcontractor payments to PrideStaff totaling $74,607 and $0 for the three months ended June 30, 2024 and 2023, respectively, and $140,619 and $93,311 for the six months ended June 30, 2024 and 2023, respectively. There were no amounts included in accounts payable and accrued liabilities as of June 30, 2024 and December 31, 2023 related to subcontractor services. 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 served as a consultant to the Company until March 15, 2024 (such period, the “Capone 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 Capone 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 received a monthly consulting fee of $45,000 and subsidized premiums for continued group health plan coverage for the duration of the Capone Consulting Period. Mr. Capone did not receive new equity awards or incentive compensation under the Company’s equity incentive compensation program during the Capone 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 Mr. Capone under the Transition Agreement totaling $45,000 and $0 for the three months ended June 30, 2024 and 2023, respectively and $180,000 and $0 for the six months ended June 30, 2024 and 2023, respectively. Included in accounts payable were $0 and $45,000 due to related parties as of June 30, 2024 and December 31, 2023, respectively related to this Transition Agreement. There were no amounts included in accrued liabilities as of June 30, 2024 and December 31, 2023 related to the Transition Agreement. Consulting Agreement On March 7, 2024, the Company entered into a separation and consulting agreement (the “Consulting Agreement”) with Stan Vashovsky, who retired as a director and Chair of the Board effective March 31, 2024. Pursuant to the Consulting Agreement, Mr. Vashovsky will continue to serve as a consultant to the Company until March 31, 2025 (such period, the “Vashovsky Consulting Period”). During the Vashovsky Consulting Period, Mr. Vashovsky will provide advisory services as may be requested from time to time by the Company’s executive officers or the Board of Directors and assist with maintaining the Company’s existing customer and investor relationships and, as consideration for his services, receive an equity grant during each quarter of the Vashovsky Consulting Period having a grant date fair value of approximately $35,000. In consideration for a release of claims, Mr. Vashovsky will also be eligible to receive Company-subsidized healthcare coverage for the duration of the Vashovsky Consulting Period. The Consulting Agreement further acknowledges and affirms that Mr. Vashovsky will be bound by and comply with certain restrictive covenants. The Company made no payments to Mr. Vashovsky under the Consulting Agreement for the six months ended June 30, 2024. There were no amounts included in accounts payable and accrued liabilities as of June 30, 2024 and December 31, 2023, related to the Consulting Agreement.

- Definition

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

+ References

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

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

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

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 235
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477968/946-235-50-2

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 235
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477968/946-235-50-2

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

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-07(2)(g)(3))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479134/946-220-S99-1

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-07(2)(c))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479134/946-220-S99-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-07(2)(e))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479134/946-220-S99-1

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

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

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

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

+ Details

Stock Based Compensation (Details) - Schedule of Fair Value of Stock Option Assumptions	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Share-Based Payment Arrangement [Abstract]
Risk-free interest rate	4.37%	4.14%
Expected term (in years)	5 years 7 months 28 days	6 years 3 months
Volatility	65.95%	56.00%
Dividend yield	0.00%	0.00%

Description of Organization and Business Operations	6 Months Ended
Description of Organization and Business Operations	Jun. 30, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Description of Organization and Business Operations	Description of Organization and Business Operations Background On November 5, 2021, 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. 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 United States (“U.S.”) as well as within England and Wales, United Kingdom (“U.K.”). The Business The Company is a mobile healthcare services company that uses proprietary dispatch and communication technology to help provide (i) quality mobile, in-person medical treatment directly to patients in the comfort of their homes, workplaces and other non-traditional locations and (ii) healthcare transportation in major metropolitan cities in the U.S. and the 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 Mobile Health Services and Transportation 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.

Intangibles - Narrative (Details) - USD ($)	3 Months Ended		6 Months Ended
Intangibles - Narrative (Details) - USD ($)	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Finite-lived intangible assets, foreign currency translation adjustment			$ (1,744)
Amortization of intangible assets	$ 1,583,871	$ 1,414,944	$ 3,278,854	$ 2,780,580

Goodwill

6 Months Ended

Jun. 30, 2024

Goodwill and Intangible Assets Disclosure [Abstract]

Goodwill

The Company recorded an aggregate of $8,642,190 in goodwill in connection with its acquisitions in the year ended December 31, 2023.

The Company also updated the carrying value of the goodwill in its unaudited Condensed Consolidated Balance Sheets to

reflect the currency translation adjustment. The carrying value of goodwill amounted to $47,505,110 as of June 30, 2024. The changes in the carrying value of goodwill for the six months ended June 30, 2024 are as noted in the table below:


	Carrying Value
Balance as of December 31, 2023	$	47,539,929
Currency translation adjustment	(34,819)
Balance as of June 30, 2024	$	47,505,110

Other income (expense) - Schedule of Other Income (Expense) (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Other Income and Expenses [Abstract]
Interest (expense) income, net	$ (513,650)	$ 521,872	$ (882,658)	$ 1,331,044
Change in fair value of contingent liability	(332,638)	0	(326,192)	0
Loss on equity method investments	(64,014)	(90,573)	(147,181)	(205,859)
Loss on remeasurement of operating and finance leases	(21,192)	0	(25,889)	0
Gain (loss) on disposal of fixed assets	12,563	(98,630)	65,398	(153,469)
ABC litigation	0	(1,000,000)	0	(1,000,000)
Other income	337,276	79,942	581,883	294,822
Total other income (expense)	$ (581,655)	$ (587,389)	$ (734,639)	$ 266,538

- Definition

Amount of income (loss) for proportionate share of equity method investee's income (loss).

+ References + Details

Notes Payable - Schedule of Future Minimum Annual Maturities of Notes Payable (Details)	Jun. 30, 2024 USD ($)
Debt Disclosure [Abstract]
2024, remaining	$ 12,674
2025	25,812
2026	14,344
Total maturities	52,830
Current portion of notes payable	(25,501)
Long-term portion of notes payable	$ 27,329

- Definition

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

+ References + Details

Acquisition of Businesses - Schedule of Preliminary Allocation of Assets Acquired and Liabilities Assumed (Details) - USD ($)						9 Months Ended
	Apr. 01, 2023	Mar. 31, 2023	Dec. 09, 2022	Aug. 09, 2022	Jul. 13, 2022	Apr. 02, 2023	Jun. 30, 2024	Dec. 31, 2023
Consideration:
Cash consideration						$ 27,099,702
Stock consideration						4,000,000
Due to seller	$ 17,279,201
Amounts held under an escrow account	1,333,333
Contingent liability	23,377,730						$ 18,514,346	$ 19,792,982
Total consideration						73,089,966
Recognized amounts of identifiable assets acquired and liabilities assumed
Cash	7,898,862
Accounts receivable	12,287,152
Other current assets	563,851
Property, plant and equipment	5,095,425
Intangible assets	18,862,150
Total identifiable assets acquired	44,707,440
Accounts payable	114,336
Due to seller	12,377,494
Other current liabilities	1,473,961
Total liabilities assumed	13,965,791
Noncontrolling interests	2,567,037
Goodwill						$ 35,348,317
Additional paid-in-capital	4,432,963
Total purchase price	73,089,966
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					16,386,254	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			0
Due to seller			11,279,201				0	0
Amounts held under an escrow account			0
Contingent liability			2,475,540				0	604,827
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
Ryan Brothers
Consideration:
Cash consideration				$ 7,422,252
Stock consideration				0
Due to seller				0			5,113	3,369,043
Amounts held under an escrow account				0
Contingent liability				4,000,000			1,873,621	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					0
Due to seller					6,000,000		3,000,000	3,000,000
Amounts held under an escrow account					1,333,333
Contingent liability					1,080,000		$ 254,471	$ 279,301
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

Business Segment Information (Details) - Schedule of Operating Results for the Business Segments - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023
Segment Reporting Information [Line Items]
Revenues	$ 164,949,716	$ 125,486,760	$ 357,037,245	$ 238,489,463
Income (loss) from operations	10,149,149	1,575,954	26,024,516	(5,326,633)
Total assets	488,165,687	390,286,045	488,165,687	390,286,045	$ 490,451,957
Depreciation and amortization expense	4,201,658	3,831,061	8,384,439	7,480,390
Stock compensation	2,611,930	3,351,122	6,600,269	11,801,138
Long-lived assets	122,927,979	126,060,943	122,927,979	126,060,943	$ 123,642,795
Capital expenditures	4,818,853	4,795,487	8,954,338	42,639,224
Mobile Health Services
Segment Reporting Information [Line Items]
Revenues	116,742,328	80,064,609	260,683,486	153,011,367
Income (loss) from operations	26,024,243	18,217,665	58,236,268	31,159,245
Total assets	378,083,028	142,049,757	378,083,028	142,049,757
Depreciation and amortization expense	1,183,437	1,201,771	2,384,079	1,918,310
Stock compensation	1,322,885	182,889	3,235,175	299,822
Long-lived assets	44,869,140	48,454,044	44,869,140	48,454,044
Capital expenditures	127,595	806,681	256,785	26,539,244
Transportation Services
Segment Reporting Information [Line Items]
Revenues	48,207,388	45,422,151	96,353,759	85,478,096
Income (loss) from operations	(2,094,964)	(537,625)	(1,078,666)	433,522
Total assets	66,508,021	121,884,046	66,508,021	121,884,046
Depreciation and amortization expense	2,143,948	1,940,635	4,142,403	3,803,939
Stock compensation	55,649	215,912	194,073	475,605
Long-lived assets	67,436,529	66,188,807	67,436,529	66,188,807
Capital expenditures	3,822,946	3,268,147	7,031,028	13,632,633
Corporate
Segment Reporting Information [Line Items]
Revenues	0	0	0	0
Income (loss) from operations	(13,780,130)	(16,104,086)	(31,133,086)	(36,919,400)
Total assets	43,574,638	126,352,242	43,574,638	126,352,242
Depreciation and amortization expense	874,273	688,655	1,857,957	1,758,141
Stock compensation	1,233,396	2,952,321	3,171,021	11,025,711
Long-lived assets	10,622,310	11,418,092	10,622,310	11,418,092
Capital expenditures	$ 868,312	$ 720,659	$ 1,666,525	$ 2,467,347

Accrued Liabilities

6 Months Ended

Jun. 30, 2024

Accrued Liabilities [Abstract]

Accrued Liabilities

Accrued liabilities consisted of the following as of June 30, 2024 and December 31, 2023:


	June 30, 2024		December 31, 2023
Accrued workers' compensation and other insurance liabilities	$	18,506,513	$	12,881,902
Accrued general expenses	17,391,125		27,001,232
Accrued subcontractors	14,170,036		37,858,755
Accrued payroll	8,082,188		6,464,192
Accrued bonus	2,730,108		4,784,005
Other current liabilities	2,306,678		2,350,523
Total accrued liabilities	$	63,186,648	$	91,340,609

Cover Page - shares	6 Months Ended
Cover Page - shares	Jun. 30, 2024	Aug. 05, 2024
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Jun. 30, 2024
Document Transition Report	false
Entity File Number	001-39618
Entity Registrant Name	DocGo Inc.
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	85-2515483
Entity Address, Address Line One	35 West 35th Street
Entity Address, Address Line Two	Floor 6
Entity Address, City or Town	New York
Entity Address, State or Province	NY
Entity Address, Postal Zip Code	10001
City Area Code	(844)
Local Phone Number	443-6246
Title of 12(b) Security	Common Stock, par value $0.0001 per share
Trading Symbol	DCGO
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		102,317,225
Entity Central Index Key	0001822359
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	Q2
Amendment Flag	false

Property and Equipment, Net - Schedule of Property and Equipment, Net (Details) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 31,433,410	$ 29,518,592
Less: Accumulated depreciation	(15,436,617)	(12,683,108)
Property and equipment, net	15,996,793	16,835,484
Transportation equipment
Property, Plant and Equipment [Line Items]
Property and equipment, gross	17,509,161	17,438,072
Medical equipment
Property, Plant and Equipment [Line Items]
Property and equipment, gross	8,469,066	7,104,161
Office equipment and furniture
Property, Plant and Equipment [Line Items]
Property and equipment, gross	4,105,848	3,701,657
Leasehold improvements
Property, Plant and Equipment [Line Items]
Property and equipment, gross	784,251	709,619
Buildings
Property, Plant and Equipment [Line Items]
Property and equipment, gross	527,284	527,283
Land
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 37,800	$ 37,800

Goodwill - Schedule of Changes in the Carrying Value of Goodwill (Details)	6 Months Ended
	Jun. 30, 2024 USD ($)
Goodwill [Roll Forward]
Balance as of December 31, 2023	$ 47,539,929
Currency translation adjustment	(34,819)
Balance as of June 30, 2024	$ 47,505,110

- Definition

Amount, after accumulated impairment loss, of asset representing future economic benefit arising from other asset acquired in business combination or from joint venture formation or both, that is not individually identified and separately recognized.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 49
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482785/280-10-55-49

Reference 2: 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

Reference 3: http://www.xbrl.org/2003/role/exampleRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 100
-Subparagraph (d)
-Publisher FASB
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Reference 4: http://www.xbrl.org/2003/role/exampleRef
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-SubTopic 10
-Name Accounting Standards Codification
-Section 55
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481372/852-10-55-10

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 210
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(15))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 45
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482598/350-20-45-1

Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1

Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (h)
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-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 942
-SubTopic 210
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-03(10)(1))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478546/942-210-S99-1

+ Details

Stock Based Compensation (Details) - Schedule of Activity Under PSUs - Performance Shares	3 Months Ended	6 Months Ended
	Jun. 30, 2024 $ / shares shares	Jun. 30, 2024 $ / shares shares
PSUs
Beginning balance (in shares) \| shares		1,085,270
Granted (in shares) \| shares	0	0
Vested (in shares) \| shares		0
Forfeited (in shares) \| shares		0
Performance adjustment (in shares) \| shares		(217,054)
Vested and unissued (in shares) \| shares	0	0
Ending balance (in shares) \| shares	868,216	868,216
Weighted- Average Grant Date Fair Value Per PSU
Beginning balance (in dollars per share) \| $ / shares		$ 5.16
Granted (in dollars per share) \| $ / shares		0
Vested (in dollars per share) \| $ / shares		0
Forfeited (in dollars per share) \| $ / shares		0
Performance adjustment (in dollars per share) \| $ / shares		0
Vested and unissued (in dollars per share) \| $ / shares	$ 0	0
Ending balance (in dollars per share) \| $ / shares	$ 5.16	$ 5.16

UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS’ EQUITY - USD ($)	Total	FMC NA	Healthwrox	CRMS	Common Stock	Common Stock FMC NA	Common Stock CRMS	Additional Paid-in- Capital	Additional Paid-in- Capital FMC NA	Additional Paid-in- Capital CRMS	Accumulated Deficit	Accumulated Deficit FMC NA	Accumulated Other Comprehensive Income	Noncontrolling Interests	Noncontrolling Interests FMC NA	Noncontrolling Interests Healthwrox
Beginning balance (in shares) at Dec. 31, 2022					102,411,162
Beginning balance at Dec. 31, 2022	$ 278,927,391				$ 10,241			$ 301,451,435			$ (28,972,216)		$ 741,206	$ 5,696,725
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Exercise of stock options (in shares)					96,101
Exercise of stock options	249,715				$ 10			249,705
UK Ltd. restricted stock	167,175							167,175
Stock bases compensation (in shares)					424,911
Stock-based compensation	8,181,591				$ 42			8,181,549
Health liquidation	70,284										70,284
Net income (loss) attributable to noncontrolling interests	(453,120)													(453,120)
Foreign currency translation	243,658												243,658
Net income (loss) attributable to stockholders of DocGo Inc. and Subsidiaries	(3,465,670)										(3,465,670)
Ending balance (in shares) at Mar. 31, 2023					102,932,174
Ending balance at Mar. 31, 2023	283,921,024				$ 10,293			310,049,864			(32,367,602)		984,864	5,243,605
Beginning balance (in shares) at Dec. 31, 2022					102,411,162
Beginning balance at Dec. 31, 2022	$ 278,927,391				$ 10,241			301,451,435			(28,972,216)		741,206	5,696,725
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Common stock repurchased (in shares)	0
Net income (loss) attributable to noncontrolling interests	$ 2,901,766
Foreign currency translation	649,436
Net income (loss) attributable to stockholders of DocGo Inc. and Subsidiaries	(5,476,937)
Ending balance (in shares) at Jun. 30, 2023					103,762,092
Ending balance at Jun. 30, 2023	283,860,579				$ 10,376			312,101,281			(33,729,702)		1,390,642	4,087,982
Beginning balance (in shares) at Mar. 31, 2023					102,932,174
Beginning balance at Mar. 31, 2023	283,921,024				$ 10,293			310,049,864			(32,367,602)		984,864	5,243,605
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Exercise of stock options (in shares)					260,410
Exercise of stock options	$ 706,405				$ 26			706,379
Common stock repurchased (in shares)	0
Stock bases compensation (in shares)					92,033
Stock based compensation, net of tax settled in shares	$ 1,778,010				$ 9			1,778,001
Acquisition of entities (in shares)						360,145	117,330
Acquisition of entities, amount				$ 1,000,012		$ 36	$ 12		$ (1,432,963)	$ 1,000,000		$ 649,167
Purchase of interests		$ (3,997,716)	$ (1,296,553)												$ (3,213,956)	$ (1,296,553)
Net income (loss) attributable to noncontrolling interests	3,354,886													3,354,886
Foreign currency translation	405,778												405,778
Net income (loss) attributable to stockholders of DocGo Inc. and Subsidiaries	(2,011,267)										(2,011,267)
Ending balance (in shares) at Jun. 30, 2023					103,762,092
Ending balance at Jun. 30, 2023	$ 283,860,579				$ 10,376			312,101,281			(33,729,702)		1,390,642	4,087,982
Beginning balance (in shares) at Dec. 31, 2023	104,055,168				104,055,168
Beginning balance at Dec. 31, 2023	$ 305,170,956				$ 10,406			320,693,866			(21,394,310)		1,484,905	4,376,089
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Common stock repurchased (in shares)					(1,255,614)
Common stock repurchased	(4,877,559)				$ (126)			(4,877,433)
Stock bases compensation (in shares)					165,688
Stock-based compensation	4,340,405				$ 17			4,340,388
Shares withheld for taxes (in shares)					(3,747)
Shares withheld for taxes	(20,946)							(20,946)
Net income (loss) attributable to noncontrolling interests	(624,070)													(624,070)
Foreign currency translation	(140,134)												(140,134)
Net income (loss) attributable to stockholders of DocGo Inc. and Subsidiaries	11,227,449										11,227,449
Ending balance (in shares) at Mar. 31, 2024					102,961,495
Ending balance at Mar. 31, 2024	$ 315,076,101				$ 10,297			320,135,875			(10,166,861)		1,344,771	3,752,019
Beginning balance (in shares) at Dec. 31, 2023	104,055,168				104,055,168
Beginning balance at Dec. 31, 2023	$ 305,170,956				$ 10,406			320,693,866			(21,394,310)		1,484,905	4,376,089
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Exercise of stock options (in shares)	430
Net income (loss) attributable to noncontrolling interests	$ (1,295,099)
Foreign currency translation	(106,161)
Net income (loss) attributable to stockholders of DocGo Inc. and Subsidiaries	$ 17,757,052
Ending balance (in shares) at Jun. 30, 2024	101,682,770				101,682,770
Ending balance at Jun. 30, 2024	$ 317,986,604				$ 10,168			317,403,960			(3,637,258)		1,378,744	2,830,990
Beginning balance (in shares) at Mar. 31, 2024					102,961,495
Beginning balance at Mar. 31, 2024	315,076,101				$ 10,297			320,135,875			(10,166,861)		1,344,771	3,752,019
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Exercise of stock options (in shares)					430
Exercise of stock options	684							684
Common stock repurchased (in shares)					(1,395,957)
Common stock repurchased	(4,904,452)				$ (140)			(4,904,312)
Stock bases compensation (in shares)					181,136
Stock-based compensation	2,417,110				$ 18			2,417,092
Shares withheld for taxes (in shares)					(64,334)
Shares withheld for taxes	(245,386)				$ (7)			(245,379)
Net income (loss) attributable to noncontrolling interests	(671,029)													(671,029)
Dividends paid to noncontrolling interest	(250,000)													(250,000)
Foreign currency translation	33,973												33,973
Net income (loss) attributable to stockholders of DocGo Inc. and Subsidiaries	$ 6,529,603										6,529,603
Ending balance (in shares) at Jun. 30, 2024	101,682,770				101,682,770
Ending balance at Jun. 30, 2024	$ 317,986,604				$ 10,168			$ 317,403,960			$ (3,637,258)		$ 1,378,744	$ 2,830,990

Stock Based Compensation - Narrative (Details) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023	Dec. 31, 2021
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Contractual term (in years)			10 years
Employee stock options on a converted basis had vested (in shares)	4,000,000		4,000,000
Dividend yield			0.00%	0.00%
Weighted average fair value per share (in dollars per share)			$ 2.54		$ 7.93
Stock compensation	$ 2,611,930	$ 3,351,122	$ 6,600,269	$ 11,801,138
Total unrecognized compensation related to unvested stock option awards granted	15,153,439		$ 15,153,439		$ 29,058,756
Weighted average period (in years)			1 year 7 months 2 days
Class A
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Reserved shares (in shares)						16,607,894
Options
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Stock compensation	785,703	3,053,206	$ 3,240,846	5,759,798
Options \| Minimum
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Vesting period (in years)			3 years
Options \| Maximum
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Vesting period (in years)			5 years
Restricted Stock Units (RSUs)
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Granted (in shares)			1,057,997
Stock compensation	1,631,400	663,748	$ 2,815,794	1,093,423
Weighted average period (in years)			2 years
Total grant-date fair value			$ 3,710,431
Unrecognized compensation cost	$ 13,067,369		$ 13,067,369		12,602,662
Restricted Stock Units (RSUs) \| Minimum
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Vesting period (in years)			1 year
Restricted Stock Units (RSUs) \| Maximum
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Vesting period (in years)			4 years
Performance Shares
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Granted (in shares)	0		0
Stock compensation	$ 543,629	$ 0	$ 194,827	$ 0
Weighted average period (in years)			3 years 6 months
Unrecognized compensation cost	$ 3,863,538		$ 3,863,538		$ 5,527,166
Performance Shares \| Minimum
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Vesting period (in years)			1 year
Performance Shares \| Maximum
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Vesting period (in years)			4 years

Risk and Uncertainties	6 Months Ended
Risk and Uncertainties	Jun. 30, 2024
Risks and Uncertainties [Abstract]
Risk and Uncertainties	Risk and Uncertainties Risks, Impacts and Uncertainties 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. Government Contracts In recent years, the Company’s government contract work has represented a substantial portion of its overall revenue, and maintaining and continuing to grow this revenues stream is an important part of the Company’s growth strategy. However, government contract work is subject to risks and uncertainties. Government contract work subjects the Company to government audits, investigations and proceedings, which could also lead to the Company to being barred from government work or subjected to fines if it is determined that a statute, rule, regulation, policy or contractual provision has been violated. Audits can also lead to adjustments to the amount of contract costs that the Company believes are reimbursable or to the ultimate amount the Company may be paid under the agreement. Furthermore, a loss of government contract work, if not offset by revenues from new or other existing customers, could have a material adverse effect on the Company’s business, financial condition, and results of operations.

Stock Based Compensation

6 Months Ended

Jun. 30, 2024

Share-Based Payment Arrangement [Abstract]

Stock Based Compensation

Stock-Based Compensation

Stock Options

In 2021, the Company established the DocGo Inc. 2021 Equity Incentive Plan (the “Plan”), which replaced Ambulnz, Inc.’s 2017 Equity Incentive Plan. The Plan initially reserved 16,607,894 shares of 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 2028 and are nontransferable. Stock options granted have a maximum contractual term of 10 years. As of June 30, 2024, approximately 4.0 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 six months ended June 30, 2024 and 2023:


	Six Months Ended June 30,
	2024		2023
Risk-free interest rate	4.37	%	4.14	%
Expected term (in years)	5.66		6.25
Volatility	65.95	%	56.00	%
Dividend yield	—	%	—	%

The following table summarizes the Company’s stock option activity under the Plan during the six months ended June 30, 2024:


	Options Shares	Weighted Average Exercise Price		Weighted Average Remaining Contractual Life in Years	Aggregate Intrinsic Value
Balance as of December 31, 2023	11,942,264	$	7.36	8.16	$	3,961,556
Granted/vested	278,350	2.54		—	—
Exercised	(430)	1.59		—	—
Cancelled	(3,796,384)	7.72		—	—
Balance as of June 30, 2024	8,423,800	7.07		7.64	1,260,897
Options vested and exercisable as of June 30, 2024	3,972,414	$	6.63	6.90	$	1,235,740

The aggregate intrinsic value in the above table is calculated as the difference between the fair value of the Common Stock price and the exercise price of the stock options. The weighted average grant date fair value per share for stock option grants during the six months ended June 30, 2024 and the year ended December 31, 2023 was $2.54 and $7.93, respectively.

For the three months ended June 30, 2024 and 2023, the total recorded stock-based compensation related to stock option awards granted was $785,703, and $3,053,206, respectively.

For the six months ended June 30, 2024 and 2023, the total recorded stock-based compensation related to stock option awards granted was $3,240,846, and $5,759,798, respectively.

On June 30, 2024 and December 31, 2023, the total unrecognized compensation related to unvested stock option awards granted was $15,153,439 and $29,058,756, respectively, which the Company expects to recognize over a weighted-average period of approximately 1.59 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 unaudited Condensed Consolidated Statements of Operations and Comprehensive Income (Loss) on a straight-line basis over the vesting period for RSUs. The vesting period for employees and members of the Board of Directors ranges from one to four years.

Activity under RSUs during the six months ended June 30, 2024 was as follows:


	RSUs	Weighted- Average Grant Date Fair Value Per RSU
Balance as of December 31, 2023	2,424,095	$	5.61
Granted	1,057,997	2.84
Vested	(346,823)	4.23
Forfeited	(47,181)	5.49
Balance as of June 30, 2024	3,088,088	4.99
Vested and unissued as of June 30, 2024	—	—
Non-vested as of June 30, 2024	3,088,088	$	4.99

The total grant-date fair value of RSUs granted during the six months ended June 30, 2024 was $3,710,431.

For the three months ended June 30, 2024 and 2023, the Company recorded stock-based compensation expense related to RSUs of $1,631,400 and $663,748, respectively.

For the six months ended June 30, 2024 and 2023, the Company recorded stock-based compensation expense related to RSUs of $2,815,794 and $1,093,423, respectively.

On June 30, 2024, and December 31, 2023, the total unrecognized compensation related to unvested RSUs granted was $13,067,369, and $12,602,662, respectively, which is expected to be recognized over a weighted-average period of approximately 2.0 years.

Performance-based Stock Units

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

Activity under PSUs during the six months ended June 30, 2024 was as follows:


	PSUs	Weighted- Average Grant Date Fair Value Per PSU
Balance as of December 31, 2023	1,085,270	$	5.16
Granted	—	—
Vested	—	—
Forfeited	—	—
Performance adjustment	(217,054)	—
Balance as of June 30, 2024	868,216	5.16
Vested and unissued as of June 30, 2024	—	—
Non-vested as of June 30, 2024	868,216	$	5.16

There were no PSUs granted during the three and six months ended June 30, 2024.

For the three months ended June 30, 2024 and 2023, the Company recorded stock-based compensation expense related to PSUs of $194,827 and $0, respectively, which are included in accrued liabilities.

For the six months ended June 30, 2024 and 2023, the Company recorded stock-based compensation expense related to PSUs of $543,629 and $0, respectively, which are included in accrued liabilities.

As of June 30, 2024 and December 31, 2023, the total unrecognized compensation related to unvested PSUs granted was $3,863,538 and $5,527,166, respectively, which is expected to be recognized over a weighted-average period of approximately 3.5 years.

Summary of Significant Accounting Policies (Tables)

6 Months Ended

Jun. 30, 2024

Accounting Policies [Abstract]

Schedule of Estimated Useful Lives

A summary of estimated useful lives is as follows:


						Estimated Useful Life
Buildings						39 years
Office equipment and furniture						3-7 years
Vehicles						5-8 years
Medical equipment						5 years
Leasehold improvements						Shorter of useful life of asset or lease term

Schedule of Disaggregation of Revenue

In the following table, revenues are disaggregated as follows:


Revenue Breakdown	Three Months Ended June 30,				Six Months Ended June 30,
	2024		2023		2024		2023
Primary Geographical Markets
United States	$	150,788,574	$	112,603,145	$	329,899,420	$	211,512,665
United Kingdom	14,161,142		12,883,615		27,137,825		26,976,798
Total revenues	$	164,949,716	$	125,486,760	$	357,037,245	$	238,489,463

Major Segments/Service Lines
Mobile Health Services	$	116,742,328	$	80,064,609	$	260,683,486	$	153,011,367
Transportation Services	48,207,388		45,422,151		96,353,759		85,478,096
Total revenues	$	164,949,716	$	125,486,760	$	357,037,245	$	238,489,463

Schedule of Earnings Per Share, Basic and Diluted

The following table presents the calculation of basic and diluted net income per share to stockholders of DocGo Inc. and Subsidiaries:


	Three Months Ended June 30,		Six Months Ended June 30,
	2024	2023	2024	2023
Net income (loss) attributable to stockholders of DocGo Inc. and Subsidiaries	6,529,603	(2,011,267)	17,757,052	(5,476,937)
Weighted-average shares outstanding - Basic	101,840,612	103,585,661	102,829,487	103,085,257
Effect of dilutive options	4,483,733	1,190,120	4,483,733	1,190,120
Weighted-average shares outstanding - Diluted	106,324,345	103,585,661	107,313,220	103,085,257
Net income (loss) per share attributable to DocGo Inc. and Subsidiaries - Basic	0.06	(0.02)	0.17	(0.05)
Net income (loss) per share attributable to DocGo Inc. and Subsidiaries - Diluted	0.06	(0.02)	0.17	(0.05)
Anti-dilutive employee share-based awards excluded	7,486,776	9,181,239	7,486,776	9,181,239

Stock Based Compensation (Details) - Schedule of Activity Under RSUs - Restricted Stock Units (RSUs) - $ / shares	6 Months Ended
	Jun. 30, 2024
RSUs
Beginning balance (in shares)	2,424,095
Granted (in shares)	1,057,997
Vested (in shares)	(346,823)
Forfeited (in shares)	(47,181)
Ending balance (in shares)	3,088,088
Vested and unissued (in shares)	0
Non-vested (in shares)	3,088,088
Weighted- Average Grant Date Fair Value Per RSU
Beginning balance (in dollars per share)	$ 5.61
Granted (in dollars per share)	2.84
Vested (in dollars per share)	4.23
Forfeited (in dollars per share)	5.49
Vested and unissued (in dollars per share)	0
Ending balance (in dollars per share)	$ 4.99

Subsequent Events	6 Months Ended
Subsequent Events	Jun. 30, 2024
Subsequent Events [Abstract]
Subsequent Events	Subsequent Events Ambulnz CO, LLC On July 1, 2024, the Company acquired the remaining noncontrolling interest in its Ambulnz CO, LLC joint venture from University of Colorado Health in exchange for $1,848,000 in cash. Issuance of Common Stock On July 19, 2024, in connection with the CRMS acquisition, the Company issued $1,814,345 in Common Stock, or 578,350 shares, constituting the remainder of the True-up Payment. The True-up Payment was based on CRMS’ attainment of full-year EBITDA targets for 2023. (See Note 4.) Share Repurchase Program Following the expiration of the previously authorized share repurchase program on July 30, 2024, on August 5, 2024, the Board effectively extended the prior program by authorizing a new share repurchase program (the “New Repurchase Program”) on the same terms and conditions as the prior program other than expiration, pursuant to which the Company may purchase up to $26,000,000 in shares of Common Stock, which was the approximate amount remaining under the prior program at its expiration. The New Repurchase Program expires on December 31, 2024 and may be suspended, extended, modified or discontinued at any time without prior notice. Under the terms of the New 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 New 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 New Repurchase Program does not oblige the Company to repurchase a specific number of shares. Repurchases under the New Repurchase Program may be funded from the Company’s existing cash and cash equivalents, future cash flow or proceeds of borrowings or debt offerings.

Business Segment Information (Tables)

6 Months Ended

Jun. 30, 2024

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
Three Months Ended June 30, 2024
Revenues	$	116,742,328	$	48,207,388	$	—	$	164,949,716
Income (loss) from operations	26,024,243		(2,094,964)		(13,780,130)		10,149,149
Total assets	378,083,028		66,508,021		43,574,638		488,165,687
Depreciation and amortization expense	1,183,437		2,143,948		874,273		4,201,658
Stock compensation	1,322,885		55,649		1,233,396		2,611,930
Long-lived assets	44,869,140		67,436,529		10,622,310		122,927,979
Capital expenditures	127,595		3,822,946		868,312		4,818,853

Three Months Ended June 30, 2023
Revenues	$	80,064,609	$	45,422,151	$	—	$	125,486,760
Income (loss) from operations	18,217,665		(537,625)		(16,104,086)		1,575,954
Total assets	142,049,757		121,884,046		126,352,242		390,286,045
Depreciation and amortization expense	1,201,771		1,940,635		688,655		3,831,061
Stock compensation	182,889		215,912		2,952,321		3,351,122
Long-lived assets	48,454,044		66,188,807		11,418,092		126,060,943
Capital expenditures	806,681		3,268,147		720,659		4,795,487


	Mobile Health Services		Transportation Services		Corporate		Total
Six Months Ended June 30, 2024
Revenues	$	260,683,486	$	96,353,759	$	—	$	357,037,245
Income (loss) from operations	58,236,268		(1,078,666)		(31,133,086)		26,024,516
Total assets	378,083,028		66,508,021		43,574,638		488,165,687
Depreciation and amortization expense	2,384,079		4,142,403		1,857,957		8,384,439
Stock compensation	3,235,175		194,073		3,171,021		6,600,269
Long-lived assets	44,869,140		67,436,529		10,622,310		122,927,979
Capital expenditures	256,785		7,031,028		1,666,525		8,954,338

Six Months Ended June 30, 2023
Revenues	$	153,011,367	$	85,478,096	$	—	$	238,489,463
Income (loss) from operations	31,159,245		433,522		(36,919,400)		(5,326,633)
Total assets	142,049,757		121,884,046		126,352,242		390,286,045
Depreciation and amortization expense	1,918,310		3,803,939		1,758,141		7,480,390
Stock compensation	299,822		475,605		11,025,711		11,801,138
Long-lived assets	48,454,044		66,188,807		11,418,092		126,060,943
Capital expenditures	26,539,244		13,632,633		2,467,347		42,639,224

Long-Lived Assets by Geographic Areas

The following table summarizes long-lived assets by geographic location as of June 30, 2024 and December 31, 2023:


	June 30, 2024		December 31, 2023
Primary Geographical Markets
United States	$	102,910,408	$	103,779,506
United Kingdom	20,017,571		19,863,289
Total long-lived assets	$	122,927,979	$	123,642,795

Leases (Tables)

6 Months Ended

Jun. 30, 2024

Leases [Abstract]

Schedule of Lease Costs

The table below comprises lease expenses for the three and six months ended June 30, 2024 and 2023:


	Three Months Ended June 30,				Six Months Ended June 30,
	2024		2023		2024		2023
Components of total lease cost:
Operating lease expense	$	830,029	$	865,987	$	1,766,779	$	1,622,232
Finance lease expense:
Amortization of right-of-use assets	1,141,130		826,180		2,197,620		1,627,163
Interest on lease liabilities	184,944		132,467		366,827		259,051
Finance lease expense	1,326,074		958,647		2,564,447		1,886,214
Short-term lease expense	420,583		368,030		889,457		704,348
Total lease cost	$	2,576,686	$	2,192,664	$	5,220,683	$	4,212,794

The table below presents lease payments for the three and six months ended June 30, 2024 and 2023:


	Three Months Ended June 30,				Six Months Ended June 30,
	2024		2023		2024		2023
Components of total lease payments:
Operating lease payment	$	849,696	$	865,987	$	1,778,682	$	1,622,232
Finance lease payment	1,060,201		766,492		2,029,789		1,510,522
Total lease payments	$	1,909,897	$	1,632,479	$	3,808,471	$	3,132,754

Assets And Liabilities, Lessee

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


	June 30, 2024		December 31, 2023
Assets
Lease right-of-use assets	$	9,372,463	$	9,580,535
Total lease assets	$	9,372,463	$	9,580,535

Liabilities
Current liabilities:
Lease liability - current portion	$	3,011,208	$	2,773,020
Noncurrent liabilities:
Lease liability, net of current portion	6,766,108		7,223,941
Total lease liability	$	9,777,316	$	9,996,961

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 operating leases as of June 30, 2024:


Weighted average remaining lease term (in years) - operating leases	3.69
Weighted average discount rate - operating leases	5.76	%

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


	June 30, 2024		December 31, 2023
Assets
Lease right-of-use assets	$	14,079,838	$	12,003,919
Total lease assets	$	14,079,838	$	12,003,919

Liabilities
Current liabilities:
Lease liability - current portion	$	4,115,944	$	3,534,073
Noncurrent liabilities:
Lease liability, net of current portion	9,268,771		7,896,392
Total lease liability	$	13,384,715	$	11,430,465

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 June 30, 2024:


Weighted average remaining lease term (in years) - finance leases	3.51
Weighted average discount rate - finance leases	5.65	%

Schedule of Future Minimum Lease Payments Under the Operating Leases

Future minimum lease payments under the operating leases as of June 30, 2024 were as follows:


	Operating Leases
2024, remaining	$	1,711,847
2025	3,526,805
2026	2,689,037
2027	1,465,619
2028	821,406
Thereafter	702,993
Total future minimum lease payments	10,917,707
Less effects of discounting	(1,140,391)
Present value of future minimum lease payments	$	9,777,316

Finance Lease, Liability, Fiscal Year Maturity

Future minimum lease payments under the finance leases as of June 30, 2024 are as follows:


	Finance Leases
2024, remaining	$	2,425,223
2025	4,592,103
2026	3,760,298
2027	2,453,199
2028	1,316,126
Thereafter	260,725
Total future minimum lease payments	14,807,674
Less effects of discounting	(1,422,959)
Present value of future minimum lease payments	$	13,384,715

Acquisition of Businesses (Tables)

6 Months Ended

Jun. 30, 2024

Business Combination, Asset Acquisition, and Joint Venture Formation [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		Ryan Brothers		Exceptional		Total
Consideration:
Cash consideration	$	4,000,000	$	9,000,000	$	302,450	$	7,422,252	$	6,375,000	$	27,099,702
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		23,377,730
Total consideration	$	7,000,000	$	25,822,190	$	14,057,191	$	11,422,252	$	14,788,333	$	73,089,966

Recognized amounts of identifiable assets acquired and liabilities assumed
Cash	$	—	$	1,574,604	$	5,404,660	$	620,548	$	299,050	$	7,898,862
Accounts receivable	—		2,033,533		623,635		5,844,494		3,785,490		12,287,152
Other current assets	—		293,478		134,216		136,157		—		563,851
Property, plant and equipment	—		—		519,391		2,125,134		2,450,900		5,095,425
Intangible assets	—		15,930,000		2,419,600		387,550		125,000		18,862,150
Total identifiable assets acquired	—		19,831,615		9,101,502		9,113,883		6,660,440		44,707,440

Accounts payable	—		28,978		40,447		44,911		—		114,336
Due to seller	—		2,448,460		—		5,844,494		4,084,540		12,377,494
Other current liabilities	—		174,177		1,012,992		286,792		—		1,473,961
Total liabilities assumed	—		2,651,615		1,053,439		6,176,197		4,084,540		13,965,791

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

Goodwill	—		8,642,190		6,009,128		8,484,566		12,212,433		35,348,317
Additional paid-in-capital	4,432,963		—		—		—		—		4,432,963

Total purchase price	$	7,000,000	$	25,822,190	$	14,057,191	$	11,422,252	$	14,788,333	$	73,089,966

Schedule of Pro Forma Combined Financial Information

The figures presented below for the three months ended June 30, 2023 represent the actual results of the Company, as the financial results of CRMS were consolidated in the Company’s results of operations for the entirety of the period.


	Three Months Ended June 30, 2023		Six Months Ended June 30, 2023
Revenue	$	125,486,760	$	241,603,082
Net income (loss)	1,343,619		(1,536,377)

Leases- Narrative (Details) - USD ($)		3 Months Ended		6 Months Ended
Leases- Narrative (Details) - USD ($)	Jan. 01, 2019	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023
Leases [Abstract]
Estimated borrowing rate	6.00%
Gain (loss) on remeasurement of operating leases		$ 0	$ 0	$ (7,306)	$ 0
Operating lease expense		830,029	865,987	1,766,779	1,622,232
Present value of future minimum lease payments		13,384,715		13,384,715		$ 11,430,465
Accumulated depreciation expense		12,433,325		12,433,325		$ 11,679,823
Gain (loss) on remeasurement of lease		$ (21,192)	$ 0	$ (18,583)	$ 0

Notes Payable

6 Months Ended

Jun. 30, 2024

Debt Disclosure [Abstract]

Notes Payable

Line of Credit

On November 1, 2022, the Company entered into a credit agreement (as amended, 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 November 1, 2027, the five-year anniversary of the closing date. The Revolving Facility is secured by a first-priority lien on substantially all of the Company’s present and future personal assets and intangible assets. The Revolving Facility is subject to certain financial covenants such as a net leverage ratio and interest coverage ratio, as defined in the Credit Agreement.

As of December 31, 2023, there was a $25,000,000 outstanding balance on the Revolving Facility. The Company drew down an additional $15,000,000 on February 8, 2024 under the Revolving Facility. On February 27, 2024, the Company paid the $40,000,000 Revolving Facility balance. On March 4, 2024, the Company drew down $15,000,000 and made an additional $15,000,000 draw on March 18, 2024. As of June 30, 2024, the outstanding balance of the Revolving Facility was $30,000,000 and the unused portion of the Revolving Facility was $60,000,000. The Company incurred $588,588 and $0 in interest charges relating to its Revolving Facility for the three months ended June 30, 2024 and 2023, respectively, and $1,037,687 and $0 for the six months ended June 30, 2024 and 2023, respectively, which is reflected in interest income (expense) on the Company's unaudited Condensed Consolidated Statements of Operations and Comprehensive Income (Loss).

Standby Letter of Credit

On October 20, 2023, the Company obtained an unconditional and irrevocable letter of credit from a financial institution in the amount of $1,080,000. The letter of credit expires on the one-year anniversary of the closing date, or October 20, 2024, and is renewed automatically for successive one-year periods, unless earlier terminated by the institution. As of June 30, 2024, no amounts had been drawn.

Notes Payable

The Company has various loans with finance companies with monthly installments aggregating $2,867, inclusive of interest ranging from 2.5% through 7.5%. The loan notes mature at various times through 2026 and are secured by transportation equipment.

The following table summarizes the Company’s notes payable:


	June 30, 2024		December 31, 2023
Equipment and financing loans payable, between 2.5% and 7.5% interest and maturing between June 2024 and August 2026	$	52,830	$	69,717
Total notes payable	52,830		69,717
Less: current portion of notes payable	25,501		28,131
Total non-current portion of notes payable	$	27,329	$	41,586

Interest expense was $545 and $32,375 for the three months ended June 30, 2024 and 2023, respectively.

Interest expense was $1,428 and $61,409 for the six months ended June 30, 2024 and 2023, respectively.

Future minimum annual maturities of notes payable as of June 30, 2024 are as follows:


	Notes Payable
2024, remaining	$	12,674
2025	25,812
2026	14,344
Total maturities	52,830
Current portion of notes payable	(25,501)
Long-term portion of notes payable	$	27,329

- 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 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481544/470-10-50-6

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481544/470-10-50-6

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 405
-SubTopic 40
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477092/405-40-50-1

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 405
-SubTopic 40
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)(3)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477092/405-40-50-1

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 405
-SubTopic 40
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)(2)
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+ Details

Intangibles - Schedule of Amortization Expense for the Next Five Years in Aggregate (Details)	Jun. 30, 2024 USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
2024, remaining	$ 1,994,840
2025	3,954,889
2026	3,295,607
2027	3,283,152
2028	3,254,608
Thereafter	9,229,125
Net Carrying Amount	$ 25,012,221

Income Taxes	6 Months Ended
Income Taxes	Jun. 30, 2024
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes As a result of the Company’s history of net operating losses, the Company had historically provided for a full valuation allowance against its deferred tax assets for assets that were not more-likely-than-not to be realized. The Company’s (provision for) benefit from income taxes for the three months ended June 30, 2024 and 2023 were $(3,708,920) and $355,054, respectively, and $(8,827,924) and $2,484,924 for the six months ended June 30, 2024 and 2023, respectively. In determining the quarterly provision for income taxes, the Company uses an estimated annual effective tax rate adjusted for discrete items. This rate is based on the Company's expected annual income, statutory tax rates and best estimates of non-taxable and non-deductible income and expense items.

- Definition

The entire disclosure for income tax.

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+ Details

Summary of Significant Accounting Policies - Schedule of Disaggregation of Revenue (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Disaggregation of Revenue [Line Items]
Revenues	$ 164,949,716	$ 125,486,760	$ 357,037,245	$ 238,489,463
Mobile Health Services
Disaggregation of Revenue [Line Items]
Revenues	116,742,328	80,064,609	260,683,486	153,011,367
Transportation Services
Disaggregation of Revenue [Line Items]
Revenues	48,207,388	45,422,151	96,353,759	85,478,096
United States
Disaggregation of Revenue [Line Items]
Revenues	150,788,574	112,603,145	329,899,420	211,512,665
United Kingdom
Disaggregation of Revenue [Line Items]
Revenues	$ 14,161,142	$ 12,883,615	$ 27,137,825	$ 26,976,798

- 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).

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+ Details

Leases - Schedule of Lease Assets and Liabilities in the Condensed Consolidated Balance Sheets (Details) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Operating Lease, Asset
Lease right-of-use assets	$ 9,372,463	$ 9,580,535
Total lease assets	9,372,463	9,580,535
Current liabilities:
Lease liability - current portion	3,011,208	2,773,020
Noncurrent liabilities:
Lease liability, net of current portion	6,766,108	7,223,941
Total lease liability	9,777,316	9,996,961
Finance Lease, Assets
Lease right-of-use assets	14,079,838	12,003,919
Total lease assets	14,079,838	12,003,919
Current liabilities:
Lease liability - current portion	4,115,944	3,534,073
Noncurrent liabilities:
Lease liability, net of current portion	9,268,771	7,896,392
Total lease liability	$ 13,384,715	$ 11,430,465

401(k) Plan	6 Months Ended
401(k) Plan	Jun. 30, 2024
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 June 30, 2024.

- Definition

The entire disclosure for retirement benefits.

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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

Accrued Liabilities (Details) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Accrued Liabilities [Abstract]
Accrued workers' compensation and other insurance liabilities	$ 18,506,513	$ 12,881,902
Accrued general expenses	17,391,125	27,001,232
Accrued subcontractors	14,170,036	37,858,755
Accrued payroll	8,082,188	6,464,192
Accrued bonus	2,730,108	4,784,005
Other current liabilities	2,306,678	2,350,523
Total accrued liabilities	$ 63,186,648	$ 91,340,609

Stock Based Compensation (Tables)

6 Months Ended

Jun. 30, 2024

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 six months ended June 30, 2024 and 2023:


	Six Months Ended June 30,
	2024		2023
Risk-free interest rate	4.37	%	4.14	%
Expected term (in years)	5.66		6.25
Volatility	65.95	%	56.00	%
Dividend yield	—	%	—	%

Schedule of Company’s Stock Option Activity

The following table summarizes the Company’s stock option activity under the Plan during the six months ended June 30, 2024:


	Options Shares	Weighted Average Exercise Price		Weighted Average Remaining Contractual Life in Years	Aggregate Intrinsic Value
Balance as of December 31, 2023	11,942,264	$	7.36	8.16	$	3,961,556
Granted/vested	278,350	2.54		—	—
Exercised	(430)	1.59		—	—
Cancelled	(3,796,384)	7.72		—	—
Balance as of June 30, 2024	8,423,800	7.07		7.64	1,260,897
Options vested and exercisable as of June 30, 2024	3,972,414	$	6.63	6.90	$	1,235,740

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

Activity under RSUs during the six months ended June 30, 2024 was as follows:


	RSUs	Weighted- Average Grant Date Fair Value Per RSU
Balance as of December 31, 2023	2,424,095	$	5.61
Granted	1,057,997	2.84
Vested	(346,823)	4.23
Forfeited	(47,181)	5.49
Balance as of June 30, 2024	3,088,088	4.99
Vested and unissued as of June 30, 2024	—	—
Non-vested as of June 30, 2024	3,088,088	$	4.99

Schedule of Share-Based Payment Arrangement, Performance Shares, Activity

Activity under PSUs during the six months ended June 30, 2024 was as follows:


	PSUs	Weighted- Average Grant Date Fair Value Per PSU
Balance as of December 31, 2023	1,085,270	$	5.16
Granted	—	—
Vested	—	—
Forfeited	—	—
Performance adjustment	(217,054)	—
Balance as of June 30, 2024	868,216	5.16
Vested and unissued as of June 30, 2024	—	—
Non-vested as of June 30, 2024	868,216	$	5.16

Intangibles

6 Months Ended

Jun. 30, 2024

Goodwill and Intangible Assets Disclosure [Abstract]

Intangibles

Intangible assets consisted of the following as of June 30, 2024 and December 31, 2023:


	June 30, 2024
	Estimated Useful Life (Years)	Gross Carrying Amount		Additions		Accumulated Amortization		Net Carrying Amount
Patents	15 years	$	83,784	$	—	$	(18,385)	$	65,399
Computer software	5 years	247,828		—		(239,889)		7,939
Operating licenses	Indefinite	9,399,004		—		—		9,399,004
Internally developed software	4-5 years	10,078,087		1,581,977		(10,473,646)		1,186,418
Material contracts	Indefinite	62,550		—		—		62,550
Customer relationships	8-9 years	28,337,524		(12,127)		(4,922,127)		23,403,270
Trademark	8 years	343,747		(1,893)		(67,659)		274,195
Non-compete agreements	5 years	100,000		—		(25,000)		75,000
Trade credits	5 years	1,500,000		—		—		1,500,000
		$	50,152,524	$	1,567,957	$	(15,746,706)	$	35,973,775


	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

The intangible assets include an immaterial foreign currency translation adjustment in the amount of $(1,744) for the six months ended June 30, 2024. Intangible asset balances are translated into U.S. dollars using exchange rates in effect at period end, and adjustments related to foreign currency translation are included in other comprehensive income.

The Company recorded amortization expense of $1,583,871 and $1,414,944 for the three months ended June 30, 2024 and 2023, respectively.

The Company recorded amortization expense of $3,278,854 and $2,780,580 for the six months ended June 30, 2024 and 2023, respectively.

Future amortization expense at June 30, 2024 for the next five years and in the aggregate are as follows:


	Amortization Expense
2024, remaining	$	1,994,840
2025	3,954,889
2026	3,295,607
2027	3,283,152
2028	3,254,608
Thereafter	9,229,125
Total	$	25,012,221

Notes Payable (Tables)

6 Months Ended

Jun. 30, 2024

Debt Disclosure [Abstract]

Schedule of Notes Payable

The following table summarizes the Company’s notes payable:


	June 30, 2024		December 31, 2023
Equipment and financing loans payable, between 2.5% and 7.5% interest and maturing between June 2024 and August 2026	$	52,830	$	69,717
Total notes payable	52,830		69,717
Less: current portion of notes payable	25,501		28,131
Total non-current portion of notes payable	$	27,329	$	41,586

Schedule of Future Minimum Annual Maturities of Notes Payable

Future minimum annual maturities of notes payable as of June 30, 2024 are as follows:


	Notes Payable
2024, remaining	$	12,674
2025	25,812
2026	14,344
Total maturities	52,830
Current portion of notes payable	(25,501)
Long-term portion of notes payable	$	27,329

Leases - Schedule of Lease Costs (Details) - USD ($)	3 Months Ended		6 Months Ended
Leases - Schedule of Lease Costs (Details) - USD ($)	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Leases [Abstract]
Operating lease expense	$ 830,029	$ 865,987	$ 1,766,779	$ 1,622,232
Finance Lease, Cost [Abstract]
Amortization of finance lease right-of-use assets	1,141,130	826,180	2,197,620	1,627,163
Interest on lease liabilities	184,944	132,467	366,827	259,051
Finance lease expense	1,326,074	958,647	2,564,447	1,886,214
Short-term lease expense	420,583	368,030	889,457	704,348
Total lease cost	2,576,686	2,192,664	5,220,683	4,212,794
Operating lease payment	849,696	865,987	1,778,682	1,622,232
Finance lease payment	1,060,201	766,492	2,029,789	1,510,522
Total lease payments	$ 1,909,897	$ 1,632,479	$ 3,808,471	$ 3,132,754

Accrued Liabilities (Tables)

6 Months Ended

Jun. 30, 2024

Accrued Liabilities [Abstract]

Schedule of Accrued Liabilities

Accrued liabilities consisted of the following as of June 30, 2024 and December 31, 2023:


	June 30, 2024		December 31, 2023
Accrued workers' compensation and other insurance liabilities	$	18,506,513	$	12,881,902
Accrued general expenses	17,391,125		27,001,232
Accrued subcontractors	14,170,036		37,858,755
Accrued payroll	8,082,188		6,464,192
Accrued bonus	2,730,108		4,784,005
Other current liabilities	2,306,678		2,350,523
Total accrued liabilities	$	63,186,648	$	91,340,609

Property and Equipment, Net - Narrative (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Property, Plant and Equipment [Abstract]
Disposals of assets			$ 231,640
Accumulated depreciation of assets disposed			146,245
Proceeds from disposal of property and equipment, collected and uncollected amounts			150,793
Gain (loss) on disposal of fixed assets	$ 12,563	$ (98,630)	65,398	$ (153,469)
Depreciation expense	$ 1,476,657	$ 1,590,037	$ 2,907,965	$ 3,072,647

UNAUDITED CONDENSED CONSOLIDATED BALANCE SHEETS (Parentheticals) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Statement of Financial Position [Abstract]
Accounts receivable, allowance	$ 6,263,055	$ 6,276,454
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)	101,682,770	104,055,168
Common stock, shares outstanding (in shares)	101,682,770	104,055,168

UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income (loss)	$ 5,858,574	$ 1,343,619	$ 16,461,953	$ (2,575,171)
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:
Depreciation of property and equipment			2,907,965	3,072,647
Amortization of intangible assets	1,583,871	1,414,944	3,278,854	2,780,580
Amortization of finance lease right-of-use assets	1,141,130	826,180	2,197,620	1,627,163
(Gain) loss on disposal of assets			(65,398)	153,469
Deferred income tax			(2,024,271)	(1,289,797)
Loss on equity method investments	64,014	90,573	147,181	205,859
Bad debt expense			2,770,658	976,690
Stock-based compensation			6,600,269	11,801,138
Loss on remeasurement of operating and finance leases	21,192	0	25,889	0
Gain on liquidation of business			0	70,284
Change in fair value of contingent liability	332,638	0	326,192	0
Changes in operating assets and liabilities:
Accounts receivable			(1,550,265)	(15,407,684)
Prepaid expenses and other current assets			12,343,116	(223,468)
Other assets			46,945	86,334
Accounts payable			10,946,569	(14,901,225)
Accrued liabilities			(27,996,715)	1,198,399
Net cash provided by (used in) operating activities			26,416,562	(12,424,782)
CASH FLOWS FROM INVESTING ACTIVITIES:
Acquisition of property and equipment			(2,154,669)	(3,559,656)
Acquisition of intangibles			(1,567,957)	(1,931,602)
Acquisition of businesses			0	(20,203,464)
Equity method investments			(148,487)	0
Proceeds from disposal of property and equipment			82,713	277,238
Net cash used in investing activities			(3,788,400)	(25,417,484)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from revolving credit line			45,000,000	0
Repayments of revolving credit line			(40,000,000)	0
Repayments of notes payable			(16,887)	(247,707)
Due to seller			(3,863)	(2,556,188)
Earnout payments on contingent liabilities			(1,600,029)	0
Dividends paid to noncontrolling interest			(250,000)	0
Proceeds from exercise of stock options			684	1,123,295
Payments for taxes related to shares withheld for employee taxes			(266,332)	0
Common stock repurchased			(9,782,011)	0
Payments on obligations under finance lease	(1,060,201)	(766,492)	(2,029,789)	(1,510,522)
Net cash used in financing activities			(8,948,227)	(3,191,122)
Effect of exchange rate changes on cash and cash equivalents			(74,527)	685,076
Net increase (decrease) in cash and restricted cash			13,605,408	(40,348,312)
Cash and restricted cash at beginning of period			72,217,986	164,109,074	$ 164,109,074
Cash and restricted cash at end of period	85,823,394	123,760,762	85,823,394	123,760,762	72,217,986
Supplemental disclosure of cash and non-cash transactions:
Cash paid for interest			912,292	126,770
Cash paid for interest on finance lease liabilities			366,827	259,051
Cash paid for income taxes			1,371,274	4,223,810
Right-of-use assets obtained in exchange for lease liabilities			5,739,465	1,538,961
Remeasurement of finance lease right-of-use asset due to lease modification			300,000	0
Fixed assets acquired in exchange for notes payable			0	623,017
Supplemental non-cash investing and financing activities:
Pre-acquisition receivables written off through due to seller			3,360,067	0
Reconciliation of cash and restricted cash
Cash	66,059,922	109,159,519	66,059,922	109,159,519	59,286,147
Restricted cash	19,763,472	14,601,243	19,763,472	14,601,243
Total cash and restricted cash shown in statement of cash flows	85,823,394	123,760,762	85,823,394	123,760,762	$ 72,217,986
FMC NA
Supplemental non-cash investing and financing activities:
Stock Issued			0	7,000,000
CRMS
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:
Change in fair value of contingent liability	298,419	$ 0	298,419	0
CASH FLOWS FROM FINANCING ACTIVITIES:
Earnout payments on contingent liabilities	$ (1,000,000)		(1,000,000)
Supplemental non-cash investing and financing activities:
Stock Issued			$ 0	$ 1,000,000

ABC Transaction and Held for Sale	6 Months Ended
ABC Transaction and Held for Sale	Jun. 30, 2024
Discontinued Operations and Disposal Groups [Abstract]
ABC Transaction and Held for Sale	ABC Transaction and Held for Sale In 2022, the Company started discussions regarding the potential liquidation process of Ambulnz Health, LLC (“Health”) through an assignment for the benefit of creditors (“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 Amb, LLC, a California limited liability company (the “Assignee”). Due to operational processes, the filing was extended and finalized on February 3, 2023. An ABC is a liquidation process governed by state law (California law in this instance) that is an alternative to a bankruptcy case under federal law. Prior to commencing the ABC, Health ceased business operations and all of its employees were terminated and treated in accordance with California law. In the ABC, all of Health’s assets were transferred to the Assignee, who 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 was a claims process. Creditors of Health received notice of the ABC and a proof of claim form and were required to submit a proof of claim in order to participate in distribution of net liquidation proceeds by the Assignee. As of December 31, 2022, Health met the criteria to be classified as held for sale. As a result, the Company was 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 Condensed Consolidated Balance Sheets. The intercompany receivables and intercompany payables were eliminated in the Company’s Condensed Consolidated Balance Sheet as of December 31, 2022.

Legal Proceedings	6 Months Ended
Legal Proceedings	Jun. 30, 2024
Financial Support for Nonconsolidated Legal Entity [Abstract]
Legal Proceedings	Legal Proceedings From time to time, the Company may be involved as a defendant in legal actions that arise in the normal course of business. In the opinion of management, the Company has adequate legal defense on all legal actions, and the results of any such proceedings would not materially impact the unaudited Condensed Consolidated Financial Statements of the Company. The Company provides disclosure and records loss contingencies in accordance with the loss contingencies accounting guidance. In accordance with such guidance, the Company establishes accruals for such matters when potential losses become probable and can be reasonably estimated. If the Company determines that a loss is reasonably possible and the loss or range of loss can be estimated, the Company discloses the possible loss in the unaudited Condensed Consolidated Financial Statements. 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 then-Chairman and former Chief Executive Officer, another former Chief Executive Officer, current Chief Financial Officer and former Chief Financial Officer (who currently serves as Executive Vice President of Strategy). On January 17, 2024, the Court appointed the Genesee County Employees’ Retirement System as the Lead Plaintiff. On March 18, 2024, the Lead Plaintiff filed an amended complaint against the Company, its now former Chairman and Chief Executive Officer, another former Chief Executive Officer and former Chief Financial Officer (who currently serves as Executive Vice President of Strategy). On June 21, 2024, the defendants moved to dismiss the amended complaint. The parties anticipate those motions will be fully briefed in September 2024. Due to the early stage of this proceeding, the Company cannot reasonably estimate the potential range of loss, if any. The Company disputes the allegations of wrongdoing and intends to defend itself vigorously in this matter. On May 30, 2024, and on July 15, 2024, two purported shareholder derivative actions were filed against certain current and former officers and directors of the Company. The Company is named as a nominal defendant in both actions, and the complaints name the Company’s current board of directors, including its Chief Executive Officer and General Counsel, along with two former Chief Executive Officers, the Company’s Chief Financial Officer and Treasurer and its Executive Vice President of Strategy. These actions were filed by Ryne Shetterly in U.S. District Court for the Southern District of New York, and Salma Daboul in the Supreme Court for the State of New York, respectively. Both actions purport to assert breach of fiduciary duty and other, related claims on behalf of the Company and make substantially similar factual allegations as those at issue in the securities class action matter discussed above, seeking various forms of monetary and injunctive relief. At the time of this filing, no defendants have been served in either action. Due to the early stage of this proceeding, the Company cannot reasonably estimate the potential range of loss, if any. The Company believes there are substantial defenses to these lawsuits.

Goodwill (Tables)

6 Months Ended

Jun. 30, 2024

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 six months ended June 30, 2024 are as noted in the table below:


	Carrying Value
Balance as of December 31, 2023	$	47,539,929
Currency translation adjustment	(34,819)
Balance as of June 30, 2024	$	47,505,110

- 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

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1

Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (h)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1

Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1

Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1

Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1

Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1

Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1

Reference 9: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1

Reference 10: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (g)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1

Reference 11: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1A
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1A

Reference 12: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-2

+ Details

Summary of Significant Accounting Policies - Narrative (Details)								3 Months Ended		6 Months Ended		12 Months Ended
	Apr. 02, 2024 USD ($)	Mar. 31, 2023 USD ($)	Aug. 09, 2022 USD ($)	Jul. 13, 2022 USD ($)	Dec. 21, 2021 member	Nov. 01, 2021 USD ($)	Oct. 26, 2021 USD ($)	Jun. 30, 2024 USD ($)	Jun. 30, 2023 USD ($)	Jun. 30, 2024 USD ($)	Jun. 30, 2023 USD ($)	Dec. 31, 2023 USD ($)	Jan. 01, 2024 USD ($)	Apr. 01, 2023 USD ($)	Dec. 09, 2022 USD ($)
Summary of Significant Accounting Policies (Details) [Line Items]
Exchange ratio										645.1452
Assets								$ 488,165,687	$ 390,286,045	$ 488,165,687	$ 390,286,045	$ 490,451,957
Liabilities								170,179,083		170,179,083		185,281,001
Stockholders' deficit								(2,830,990)		(2,830,990)		(4,376,089)
Cumulative translation adjustments								33,973	405,778	(106,161)	649,436
Cash balances								3,811,469		3,811,469		3,699,793
Contingent consideration								18,514,346		18,514,346		19,792,982		$ 23,377,730
Change in fair value of contingent liability								332,638	0	326,192	0
Earnout payments on contingent liabilities										1,600,029	0
Accounts receivable, allowance								$ 6,263,055		6,263,055		$ 6,276,454	$ 6,276,454
Additional provision for credit losses										2,164,318
Accounts receivable, allowance for credit loss, writeoff										$ 2,177,717
Lease term (in years)										10 years
Equity method investments										$ 148,487	0
Acquisition of businesses										$ 0	20,203,464
RND Health Services Inc.
Summary of Significant Accounting Policies (Details) [Line Items]
Ownership percentage							50.00%	50.00%		50.00%		50.00%
Equity method investments							$ 655,876			$ 148,487		$ 298,932
National Providers Association, LLC
Summary of Significant Accounting Policies (Details) [Line Items]
Ownership percentage						20.00%
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
Ryan Brothers
Summary of Significant Accounting Policies (Details) [Line Items]
Contingent consideration			$ 4,000,000					$ 1,873,621		1,873,621		1,821,018
Contingent consideration period (in months)			24 months
Change in fair value of contingent liability								45,319	0	52,603	0
Earnout payments on contingent liabilities										3,863		1,840,026
Voting interest			100.00%
Exceptional
Summary of Significant Accounting Policies (Details) [Line Items]
Contingent consideration				$ 1,080,000				254,471		254,471		279,301
Contingent consideration period (in months)				2 years
Contingent consideration arrangements, range of outcomes, value, high				$ 2,000,000
Change in fair value of contingent liability								(11,100)	0	(24,830)	0
Earnout payments on contingent liabilities												426,655
Voting interest				100.00%
LMS
Summary of Significant Accounting Policies (Details) [Line Items]
Contingent consideration								0		0		604,827			$ 2,475,540
Change in fair value of contingent liability								0	0	0	0
Earnout payments on contingent liabilities	$ 600,029							600,029		600,029
Contingent consideration, change from foreign exchange movement								0	61,022	(4,798)	111,564
Voting interest															100.00%
CRMS
Summary of Significant Accounting Policies (Details) [Line Items]
Contingent consideration		$ 15,822,190						16,386,254		16,386,254		17,087,835
Contingent consideration period (in months)		36 months
Change in fair value of contingent liability								298,419	$ 0	298,419	$ 0
Earnout payments on contingent liabilities								$ 1,000,000		$ 1,000,000
Contingent consideration period to purchase remaining voting interest		49.00%
Voting interest		51.00%
CRMS \| Earn Out Payment
Summary of Significant Accounting Policies (Details) [Line Items]
Contingent consideration		$ 13,733,947
CRMS \| True-Up Payment
Summary of Significant Accounting Policies (Details) [Line Items]
Contingent consideration		$ 2,088,243
Business Combination
Summary of Significant Accounting Policies (Details) [Line Items]
Voting interest								10.00%		10.00%
Cost of Goods and Service, Product and Service Benchmark \| Supplier Concentration Risk \| Vendor One
Summary of Significant Accounting Policies (Details) [Line Items]
Concentration risk								18.00%	13.00%	18.00%	11.00%
Customer One \| Revenue Benchmark \| Customer Concentration Risk
Summary of Significant Accounting Policies (Details) [Line Items]
Concentration risk								37.00%	36.00%	35.00%	41.00%
Customer One \| Accounts Receivable \| Customer Concentration Risk
Summary of Significant Accounting Policies (Details) [Line Items]
Concentration risk								32.00%	36.00%	47.00%	36.00%
Customer Two \| Revenue Benchmark \| Customer Concentration Risk
Summary of Significant Accounting Policies (Details) [Line Items]
Concentration risk								31.00%		35.00%
Customer Two \| Accounts Receivable \| Customer Concentration Risk
Summary of Significant Accounting Policies (Details) [Line Items]
Concentration risk								47.00%		32.00%
Variable Interest Entity, Not Primary Beneficiary
Summary of Significant Accounting Policies (Details) [Line Items]
Net income (loss)								$ (81,978)	$ 306,854	$ (357,883)	$ 120,217
Assets								6,798,202		6,798,202		4,364,274
Liabilities								7,603,668		7,603,668		4,811,857
Stockholders' deficit								$ 805,466		$ 805,466		$ 447,583

Line of Credit

6 Months Ended

Jun. 30, 2024

Debt Disclosure [Abstract]

Line of Credit

Standby Letter of Credit

Notes Payable

The following table summarizes the Company’s notes payable:


	June 30, 2024		December 31, 2023
Equipment and financing loans payable, between 2.5% and 7.5% interest and maturing between June 2024 and August 2026	$	52,830	$	69,717
Total notes payable	52,830		69,717
Less: current portion of notes payable	25,501		28,131
Total non-current portion of notes payable	$	27,329	$	41,586

Interest expense was $545 and $32,375 for the three months ended June 30, 2024 and 2023, respectively.

Interest expense was $1,428 and $61,409 for the six months ended June 30, 2024 and 2023, respectively.

Future minimum annual maturities of notes payable as of June 30, 2024 are as follows:


	Notes Payable
2024, remaining	$	12,674
2025	25,812
2026	14,344
Total maturities	52,830
Current portion of notes payable	(25,501)
Long-term portion of notes payable	$	27,329

- Definition

+ References

+ Details

Line of Credit (Details)							3 Months Ended		6 Months Ended
Line of Credit (Details)	Mar. 18, 2024 USD ($)	Mar. 04, 2024 USD ($)	Feb. 27, 2024 USD ($)	Feb. 08, 2024 USD ($)	Oct. 20, 2023 USD ($)	Nov. 01, 2022 USD ($) bank	Jun. 30, 2024 USD ($)	Jun. 30, 2023 USD ($)	Jun. 30, 2024 USD ($)	Jun. 30, 2023 USD ($)	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
Letter of Credit
Line of Credit (Details) [Line Items]
Debt instrument, term (in years)					1 year
Debt instrument, face amount					$ 1,080,000
Debt instrument, renewal term (in years)					1 year
Line of Credit \| Revolving Credit Facility
Line of Credit (Details) [Line Items]
Outstanding balance of the line of credit							$ 30,000,000		$ 30,000,000		$ 25,000,000
Proceeds from long-term lines of credit	$ 15,000,000	$ 15,000,000		$ 15,000,000
Repayments of long-term lines of credit			$ 40,000,000
Unused line of credit							60,000,000		60,000,000
Interest expense							$ 588,588	$ 0	$ 1,037,687	$ 0
Line of Credit \| Secured Overnight Financing Rate (SOFR)
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%

Other income (expense)

6 Months Ended

Jun. 30, 2024

Other Income and Expenses [Abstract]

Other income (expense)

The Company recognized $(581,655) and $(587,389) of other income (expense) for the three months ended June 30, 2024 and 2023, respectively, as set forth in the table below.

The Company recognized $(734,639) and $266,538 of other income (expense) for the six months ended June 30, 2024 and 2023, respectively, as set forth in the table below.


	Three Months Ended				Six Months Ended
	June 30,				June 30,
	2024		2023		2024		2023
Other income (expense)
Interest (expense) income, net	$	(513,650)	$	521,872	$	(882,658)	$	1,331,044
Change in fair value of contingent liability	(332,638)		—		(326,192)		—
Loss on equity method investments	(64,014)		(90,573)		(147,181)		(205,859)
Loss on remeasurement of operating and finance leases	(21,192)		—		(25,889)		—
Gain (loss) on disposal of fixed assets	12,563		(98,630)		65,398		(153,469)
ABC litigation	—		(1,000,000)		—		(1,000,000)
Other income	337,276		79,942		581,883		294,822
Total other income (expense)	$	(581,655)	$	(587,389)	$	(734,639)	$	266,538

Goodwill- Narrative (Details) - USD ($)	12 Months Ended
Goodwill- Narrative (Details) - USD ($)	Dec. 31, 2023	Jun. 30, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill, acquired during period	$ 8,642,190
Goodwill	$ 47,539,929	$ 47,505,110

- Definition

+ References

+ Details

Other income (expense) - Narrative (Details) - USD ($)	3 Months Ended		6 Months Ended
Other income (expense) - Narrative (Details) - USD ($)	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Other Income and Expenses [Abstract]
Other income (expense)	$ (581,655)	$ (587,389)	$ (734,639)	$ 266,538

Property and Equipment, Net (Tables)

6 Months Ended

Jun. 30, 2024

Property, Plant and Equipment [Abstract]

Schedule of Property and Equipment, Net

Property and equipment, net as of June 30, 2024 and December 31, 2023 are as follows:


	June 30, 2024		December 31, 2023
Transportation equipment	$	17,509,161	$	17,438,072
Medical equipment	8,469,066		7,104,161
Office equipment and furniture	4,105,848		3,701,657
Leasehold improvements	784,251		709,619
Buildings	527,284		527,283
Land	37,800		37,800
	31,433,410		29,518,592
Less: Accumulated depreciation	(15,436,617)		(12,683,108)
Property and equipment, net	$	15,996,793	$	16,835,484

Summary of Significant Accounting Policies - Schedule of Estimated Useful Lives (Details)	Jun. 30, 2024
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 \| 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	3 years
Office equipment and furniture \| Maximum
Summary of Significant Accounting Policies (Details) - Schedule of depreciation and amortization using the straight-line method over the estimated useful lives of the respective assets [Line Items]
Estimated Useful Life	7 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
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

Summary of Significant Accounting Policies (Policies)	6 Months Ended
Summary of Significant Accounting Policies (Policies)	Jun. 30, 2024
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying unaudited Condensed Consolidated Financial Statements have been prepared in accordance with generally accepted accounting principles in the U.S. (“U.S. GAAP”) and applicable rules and regulations of the SEC regarding interim financial reporting. Certain information and disclosures normally included in the financial statements prepared in accordance with U.S. GAAP have been condensed or omitted pursuant to such rules and regulations. As such, the information included in this Quarterly Report on Form 10-Q should be read in conjunction with the Consolidated Financial Statements and accompanying notes included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2023. The Consolidated Balance Sheet as of December 31, 2023 included herein was derived from the audited financial statements as of that date but does not include all disclosures including notes required by U.S. GAAP.
Principles of Consolidation	Principles of Consolidation The unaudited Condensed Consolidated Financial Statements include the accounts and operations of DocGo Inc. and its subsidiaries. All intercompany accounts and transactions are eliminated upon consolidation. Noncontrolling interests (“NCI”) on the unaudited Condensed Consolidated Financial Statements represent a portion of consolidated joint ventures and variable interest entities (“VIEs”) in which the Company does not have direct equity ownership. Certain amounts in the prior periods’ unaudited Condensed Consolidated Statements of Changes in Stockholders’ Equity and Condensed Consolidated Statements of Cash Flows have been reclassified to conform to the current period 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 interest and, if so, whether or not those entities are 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 that contract with physicians and other health professionals that provide services on behalf of 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.
Foreign Currency	Foreign Currency The Company’s functional currency is the U.S. dollar. The functional currency of the Company’s foreign operation is the British pound. Assets and liabilities of the Company’s foreign operation denominated in the British pound are translated at the spot rate in effect at the applicable reporting date, except for equity accounts, which are translated at historical rates. The unaudited Condensed Consolidated Statements of Operations and Comprehensive Income (Loss) are translated at the weighted average rate of exchange during the applicable period. The resulting unrealized cumulative translation adjustment for the three months ended June 30, 2024 and 2023 were $33,973 and $405,778, respectively, and $(106,161) and $649,436 for the six months ended June 30, 2024 and 2023, respectively.
Use of Estimates	Use of Estimates The preparation of financial statements requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities and expenses; 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 credit loss, stock-based compensation, calculations related to the incremental borrowing rate for the Company’s lease agreements, estimates related to ongoing lease terms, software development costs, impairment of long-lived assets, goodwill and indefinite-lived intangible assets, business combinations, reserve for losses within the Company’s insurance deductibles, income taxes and deferred income tax. These estimates and assumptions are based on current facts, historical experience and various other factors believed to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the recording of expenses that are not readily apparent from other sources. Actual results may differ materially and adversely from these estimates. To the extent there are material differences between the estimates and actual results, the Company’s future results of operations could be adversely affected.
Self-Insurance Reserves	Self-Insurance Reserves The Company self-insures a number of risks, including, but not limited to, workers’ compensation, general liability, auto liability and certain employee-related healthcare benefits. Standard actuarial procedures and data analysis are used to estimate the liabilities associated with these risks on an undiscounted basis. The recorded liabilities reflect the ultimate cost for claims incurred but not paid and any estimable administrative run-out expenses related to the processing of these outstanding claim payments. On a regular basis, the liabilities are evaluated for appropriateness with claims reserve valuations. To limit exposure to some risks, the Company maintains insurance coverage with varying limits and retentions, including stop-loss insurance coverage for workers’ compensation, general liability and auto liability.
Concentration of Credit Risk and Off-Balance Sheet Risk	Concentration of Credit Risk and Off-Balance Sheet Risk The Company is potentially subject to concentration of credit risk with respect to its cash, cash equivalents and restricted cash, which the Company attempts to minimize by maintaining cash, cash equivalents and restricted cash with institutions of sound financial quality. At times, cash balances may exceed limits federally insured by the Federal Deposit Insurance Corporation (“FDIC”). The Company believes it is not exposed to significant credit risk due to the financial strength of the depository institutions in which the funds are held. The Company has no financial instruments with off-balance sheet risk of loss.
Reclassifications	Reclassifications Certain reclassifications of amounts previously reported have been made to the accompanying unaudited Condensed Consolidated Financial Statements to maintain consistency between periods presented. The reclassifications had no impact on previously reported net income or retained earnings.
Cash and Cash Equivalents	Cash and Cash 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.
Restricted Cash	Restricted Cash Cash and cash equivalents subject to contractual restrictions and not readily available are classified as restricted cash in the unaudited Condensed Consolidated Balance Sheets. Restricted cash is classified as either a current or non-current asset depending on the restriction period. The Company is required to pledge or otherwise restrict a portion of cash and cash equivalents as collateral for self-insurance exposures and a standby letter of credit as required by its insurance carrier (see Note 9). The Company utilizes a combination of insurance and self-insurance programs, including a wholly owned captive insurance entity, to provide for the potential liabilities for certain risks, including workers’ compensation, automobile liability, general liability and professional liability. Liabilities associated with the risks that are retained by the Company within its high deductible limits are not discounted and are estimated, in part, by considering claims experience, exposure and severity factors and other actuarial assumptions. The Company has commercial insurance in place for catastrophic claims above its deductible limits. ARM Insurance, Inc., a Vermont-based wholly owned captive insurance subsidiary of the Company, charges the operating subsidiaries premiums to insure the retained workers’ compensation, automobile liability, general liability and professional liability exposures. Pursuant to Vermont insurance regulations, ARM Insurance, Inc. maintains certain levels of cash and cash equivalents related to its self-insurance exposures. The Company also maintains certain cash balances related to its insurance programs, which are held in a self-depleting trust and restricted as to withdrawal or use by the Company other than to pay or settle self-insured claims and costs. These amounts are reflected in “Restricted cash” in the accompanying unaudited Condensed Consolidated Balance Sheets.
Fair Value of Financial Instruments	Fair Value of Financial Instruments ASC 820, Fair Value Measurements, provides guidance on the development and disclosure of fair value measurements. Under this accounting guidance, fair value is defined as an exit price, representing the amount that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. As such, fair value is a market-based measurement that should be determined based on assumptions that market participants would use in pricing an asset or a liability. The accounting guidance classifies fair value measurements in one of the following three categories for disclosure purposes: Level 1: Quoted prices in active markets for identical assets or liabilities. Level 2: Inputs other than Level 1 prices for similar assets or liabilities that are directly or indirectly observable in the marketplace. Level 3: Unobservable inputs that 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 June 30, 2024 and December 31, 2023. For certain financial instruments, including cash and cash equivalents, accounts receivable, prepaid expenses and other current assets, restricted cash, accounts payable, accrued expenses, and due to seller, the carrying amounts approximate their fair values as they are 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 consideration, as a result of changes in significant inputs such as the discount rate and estimated probabilities of financial milestone achievements, could have a material effect on the unaudited Condensed Consolidated Statements of Operations and Comprehensive Income (Loss) and Condensed Consolidated Balance Sheets in the period of the change.
Accounts Receivable	Accounts Receivable The Company contracts with hospitals, healthcare facilities, businesses, state and local government entities, and insurance providers to provide Mobile Health Services and Transportation Services 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 healthcare and transportation 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 patients directly. The Company generally does not require collateral for accounts receivable. Accounts receivable are net of insurance provider contractual allowances, which are estimated at the time of billing based on contractual terms or other arrangements. The Company maintains an allowance for credit losses for accounts receivable, net which is recorded as an offset to accounts receivable, net and changes in this allowance are recorded within general and administrative expenses in the unaudited Consolidated Statements of Operations and Comprehensive Income (Loss). The carrying amount of accounts receivable represents the maximum credit risk exposure of these assets. On a quarterly basis, in accordance with FASB ASC 326, Measurement of Credit Losses on Financial Instruments (“ASC 326”), the Company evaluates the collectability of outstanding accounts receivable balances to determine an allowance for credit loss that reflects its best estimate of the lifetime expected credit losses. Individual uncollectible accounts are written off against the allowance when collection of the individual account does not appear probable. Under the current expected credit loss impairment model, the Company develops and documents its allowance for credit losses on its trade receivables based on a single portfolio segment. The Company assesses collectability by aggregating and reviewing accounts receivable on a collective basis for customers that share similar risk characteristics. Additionally, when accounts receivable do not share risk characteristics with other accounts receivables, management will evaluate such accounts receivable for expected credit loss on an individual specific identification basis when the Company identifies specific customers with known disputes or collectability issues. Due to the short-term nature of the Company’s accounts receivables, the estimate of expected credit loss is based on the aging of accounts using an aging schedule as of period ends. In determining the amount of the allowance for credit losses, the Company considers historical collection history based on past due status, the current aging of receivables, customer-specific credit risk factors including their current financial condition, current market conditions, and probable future economic conditions which inform adjustments to historical loss patterns.
Property and Equipment	Property and Equipment Property and equipment are stated at cost, net of accumulated depreciation and amortization. When an item is sold or retired, the costs and related accumulated depreciation or amortization are eliminated, and the resulting gain or loss, if any, is recorded in operating expenses in the unaudited Condensed Consolidated Statement of Operations and Comprehensive Income. The Company provides for depreciation and amortization using the straight-line method over the estimated useful lives of the respective assets. Expenditures for repairs and maintenance are expensed as incurred. Expenditures that improve an asset or extend its estimated useful life are capitalized.
Software Development Costs	Software Development Costs Costs incurred during the preliminary project stage, maintenance costs and routine updates and enhancements of products are expensed as incurred. The Company capitalizes software development costs intended for internal use in accordance with ASC 350-40, Internal-Use Software. Costs incurred in developing the application of its software and costs incurred to upgrade or enhance product functionalities are capitalized when it is probable that the expenses would result in future economic benefits to the Company and the functionalities and enhancements are used for their intended purpose. Capitalized software costs are amortized over its useful life. Estimated useful life of software development activities are reviewed annually or whenever events or changes in circumstances indicate that intangible assets may be impaired and adjusted as appropriate to reflect upcoming development activities that may include significant upgrades or enhancements to the existing functionality.
Business Combinations	Business Combinations The Company accounts for its business combinations under the provisions of ASC 805-10, Business Combinations (“ASC 805-10”), which requires that the 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	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 and Indefinite-Lived Intangible Assets Goodwill represents the excess of the total purchase consideration over the fair value of the identifiable assets acquired and liabilities assumed in a business combination. Goodwill and indefinite-lived intangible assets are not amortized but are tested for impairment at the reporting unit level annually on December 31 or more frequently if events or changes in circumstances indicate that it is more likely than not to be impaired. These events include: (i) severe adverse industry or economic trends; (ii) significant company-specific actions, including exiting an activity in conjunction with restructuring of operations; (iii) current, historical or projected deterioration of the Company’s financial performance; or (iv) a sustained decrease in the Company’s market capitalization, as indicated by its publicly quoted share price, below its net book value.
Line of Credit	Line of Credit The costs associated with the Company’s line of credit are deferred and recognized over the term of the line of credit as interest expense.
Related Party Transactions	Related Party Transactions The Company defines related parties as affiliates of the Company, entities for which investments are accounted for by the equity method, trusts for the benefit of employees, principal owners (beneficial owners of more than 10% of the voting interest), management, members of immediate families of principal owners or management and other parties with which the Company may deal with if one party controls or can significantly influence management or the operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests. Related party transactions are recorded within operating expenses in the Company’s unaudited Condensed Consolidated Statements of Operations and Comprehensive Income (Loss). For details regarding the related party transactions that occurred during the three and six months ended June 30, 2024 and 2023 refer to Note 16.
Revenue Recognition	Revenue Recognition On January 1, 2019, the Company adopted ASC 606, Revenue from Contracts with Customers (“ASC 606”). To determine revenue recognition for contractual arrangements that the Company determines are within the scope of ASC 606, the Company performs the following five steps: (1) identify each contract with a customer; (2) identify the performance obligations in the contract; (3) determine the transaction price; (4) allocate the transaction price to performance obligations in the contract; and (5) recognize revenue when (or as) the relevant performance obligation is satisfied. The Company only applies the five-step model to contracts when it is probable that the Company will collect the consideration it is entitled to in exchange for the goods or services the Company provides to the customer. The Company generates revenues from the provision of (1) 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. The transaction price associated with the Company’s contracts with customers is generally determined based on fixed and determinable amounts of consideration as specified in a contract, which includes a fixed base rate and/or fixed mileage rate. For Transportation Services arrangements with billings to third party payors and healthcare facilities, this may also include variable consideration in instances where it is considered probable that a significant reversal of cumulative revenue recognized will not occur. For these services, revenues are recorded net of estimated contractual allowances for claims subject to contracts with responsible paying entities. The Company estimates contractual allowance at the time of billing based on contractual terms, historical collections or other arrangements. The Company also estimates the amount unbilled at month end and recognizes such amounts as revenue, based on available data and customer history. The Company utilizes the expected value method when estimating its variable consideration. The assumptions utilized in estimating variable consideration include the Company’s previous experience with similar contracts and history of collection rates on prior trips that have been performed. The Company reevaluates its variable consideration at each reporting period. Nature of the Company’s 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 also concluded that Transportation Services and any related support activities are a single performance obligation under ASC 606. 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. 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.
Stock-Based Compensation	Stock-Based Compensation The Company maintained stock incentive plans under which the Company may issue 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 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 unaudited Condensed Consolidated Statements of Operations and Comprehensive Income (Loss).
Earnings per Share	Earnings per Share Earnings per share represents the net income attributable to stockholders divided by the weighted-average number of shares outstanding during the period. Diluted earnings per share reflects the potential dilution that could occur if securities or other contracts to issue Common Stock were exercised or converted into Common Stock during the reporting periods. Potential dilutive Common Stock equivalents consist of the incremental shares of Common Stock issuable upon conversion of stock options, unvested RSUs and PSUs. In reporting periods in which the Company has a net loss, the effect is considered anti-dilutive and excluded from the diluted earnings per share calculation.
Equity Method Investment	Equity Method Investment The Company uses the equity method to account for investments in which the Company has the ability to exercise significant influence over the operating and financial policies of the investee but does not exercise control. The Company’s judgment regarding its level of influence over an equity method investee includes considering key factors, such as ownership interest, representation on the board of directors and participation in policy-making decisions. Under the equity method, the Company’s investment is initially measured at cost and subsequently increased or decreased to recognize the Company’s share of income and losses of the investee, capital contributions and distributions and impairment losses. The Company periodically reviews the investments for other than temporary declines in fair value below cost or more frequently when events or changes in circumstances indicate that the carrying value of an asset may not be recoverable.
Leases	Leases The Company categorizes leases at its inception as either operating or finance leases based on the criteria in ASC 842, Leases (“ASC 842”). The Company adopted ASC 842 on January 1, 2019, using the modified retrospective approach, and has established a right-of-use asset and a current and non-current lease liability for each lease arrangement identified. The lease liability is recorded at the present value of future lease payments discounted using the discount rate that approximates the Company’s incremental borrowing rate for the lease established at the commencement date, and the right-of-use asset is measured as the lease liability plus any initial direct costs, less any lease incentives received before commencement. The Company recognizes a single lease cost, so that the remaining cost of the lease is allocated over the remaining lease term on a straight-line basis. The Company has lease arrangements for vehicles, equipment and facilities. These leases typically have original terms not exceeding 10 years and in some cases contain multi-year renewal options, none of which are reasonably certain of exercise. The Company’s lease arrangements may contain both lease and non-lease components. The Company has elected to combine and account for lease and non-lease components as a single lease component. The Company has incorporated residual value obligations in leases for which there 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 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 Not Yet Adopted	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 (“ASU 2023-07”). ASU 2023-07 updates reportable segment disclosure requirements, primarily through requiring enhanced disclosures about significant segment expenses and information used to assess segment performance. ASU 2023-07 is effective for fiscal years beginning after December 15, 2023, with early adoption permitted. The Company is currently evaluating the impact of adopting ASU 2023-07 on its disclosures. In December 2023, the FASB issued ASU No. 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures (“ASU 2023-09”). ASU 2023-09 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 ASU 2023-09 on its disclosures.

Summary of Significant Accounting Policies

6 Months Ended

Jun. 30, 2024

Accounting Policies [Abstract]

Summary of Significant Accounting Policies

Basis of Presentation

The accompanying unaudited Condensed Consolidated Financial Statements have been prepared in accordance with generally accepted accounting principles in the U.S. (“U.S. GAAP”) and applicable rules and regulations of the SEC regarding interim financial reporting. Certain information and disclosures normally included in the financial statements prepared in accordance with U.S. GAAP have been condensed or omitted pursuant to such rules and regulations. As such, the information included in this Quarterly Report on Form 10-Q should be read in conjunction with the Consolidated Financial Statements and accompanying notes included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2023.

The Consolidated Balance Sheet as of December 31, 2023 included herein was derived from the audited financial statements as of that date but does not include all disclosures including notes required by U.S. GAAP.

Principles of Consolidation

The unaudited Condensed Consolidated Financial Statements include the accounts and operations of DocGo Inc. and its subsidiaries. All intercompany accounts and transactions are eliminated upon consolidation. Noncontrolling interests (“NCI”) on the unaudited Condensed Consolidated Financial Statements represent a portion of consolidated joint ventures and variable interest entities (“VIEs”) in which the Company does not have direct equity ownership. Certain amounts in the prior periods’ unaudited Condensed Consolidated Statements of Changes in Stockholders’ Equity and Condensed Consolidated Statements of Cash Flows have been reclassified to conform to the current period 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 interest and, if so, whether or not those entities are 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 that contract with physicians and other health professionals that provide services on behalf of 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 income (loss) for the Company’s VIEs was $(81,978) and $306,854 for the three months ended June 30, 2024 and 2023, respectively and $(357,883) and $120,217 for the six months ended June 30, 2024 and 2023, respectively. Total assets amounted to $6,798,202 and $4,364,274 as of June 30, 2024 and December 31, 2023, respectively. Total liabilities were $7,603,668 and $4,811,857 as of June 30, 2024 and December 31, 2023, respectively. The Company’s VIEs’ total stockholders’ deficit was $805,466 and $447,583 as of June 30, 2024 and December 31, 2023, respectively.

Foreign Currency

The Company’s functional currency is the U.S. dollar. The functional currency of the Company’s foreign operation is the British pound. Assets and liabilities of the Company’s foreign operation denominated in the British pound are translated at the spot rate in effect at the applicable reporting date, except for equity accounts, which are translated at historical rates. The unaudited Condensed Consolidated Statements of Operations and Comprehensive Income (Loss) are translated at the weighted average rate of exchange during the applicable period. The resulting unrealized cumulative translation adjustment for the three months ended June 30, 2024 and 2023 were $33,973 and $405,778, respectively, and $(106,161) and $649,436 for the six months ended June 30, 2024 and 2023, 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; 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 credit loss, 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 37% of revenues and 32% of net accounts receivable and another customer that accounted for 31% of revenues and 47% of net accounts receivable for the three months ended June 30, 2024. The Company had one customer that accounted for approximately 35% of revenues and 47% of net accounts receivable and another customer that accounted for 35% of revenues and 32% of net accounts receivable for the six months ended June 30, 2024.

The Company had one customer that accounted for approximately 36% of revenues and 36% of net accounts receivable for the three months ended June 30, 2023 and one customer that accounted for approximately 41% of revenues and 36% of net accounts receivable for the six months ended June 30, 2023.

Major Vendor

The Company had one vendor that accounted for approximately 18% and 13% of total cost for the three months ended June 30, 2024 and 2023, respectively. The Company expects to maintain this relationship with the vendor and believes the services provided by this vendor are available from alternative sources.

The Company had one vendor that accounted for approximately 18% and 11% of total cost for the six months ended June 30, 2024 and 2023, respectively. The Company expects to maintain this relationship with the vendor and believes the services provided from this vendor are available from alternative sources.

Reclassifications

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

Cash and Cash Equivalents

Cash and cash equivalents include all highly liquid investments with an original maturity of three months or less. The Company maintains most of its cash and cash equivalents with financial institutions in the U.S. The Company’s accounts at financial institutions in the U.S. are insured by the FDIC and are in excess of FDIC insured limits. The Company had cash balances of approximately $3,811,469 and $3,699,793 with foreign financial institutions on June 30, 2024 and December 31, 2023, respectively.

Restricted Cash

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

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

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

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

Fair Value of Financial Instruments

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

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

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

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

Level 3: Unobservable inputs that 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 June 30, 2024 and December 31, 2023. For certain financial instruments, including cash and cash equivalents, accounts receivable, prepaid expenses and other current assets, restricted cash, accounts payable, accrued expenses, and due to seller, the carrying amounts approximate their fair values as they are 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 consideration, as a result of changes in significant inputs such as the discount rate and estimated probabilities of financial milestone achievements, could have a material effect on the unaudited Condensed Consolidated Statements of Operations and Comprehensive Income (Loss) and Condensed Consolidated Balance Sheets in the period of the change.

In connection with the acquisition of Ryan Bros. Fort Atkinson, LLC (“Ryan Brothers”), the Company recorded $4,000,000 in contingent consideration to be paid based on the completion of certain performance obligations over a 24-month period. The Company recorded a change in fair value of contingent consideration in the amount of $45,319 and $0 for the three months ended June 30, 2024 and 2023, respectively, and $52,603 and $0 for the six months ended June 30, 2024 and 2023, respectively. There was a remaining contingent liability balance of $1,873,621 and $1,821,018 as of June 30, 2024 and December 31, 2023, respectively (see Note 4).

In connection with the acquisition of Exceptional Medical Transportation, LLC (“Exceptional”), the Company also agreed to pay up to $2,000,000 in contingent consideration upon meeting certain performance conditions within two years of the closing date of such acquisition. The Company recorded a change in fair value of contingent consideration in the amount of $(11,100) and $0 for the three months ended June 30, 2024 and 2023, respectively, and $(24,830) and $0 for the six months ended June 30, 2024 and 2023, respectively. There was a remaining contingent liability balance of $254,471 and $279,301 as of June 30, 2024 and December 31, 2023, respectively (see Note 4).

In connection with the acquisition of Location Medical Services, LLC (“LMS”), the Company recorded $2,475,540 in contingent consideration to be paid upon LMS meeting certain performance conditions in 2023. The Company did not record a change in fair value of contingent consideration for the three and six months ended June 30, 2024 and 2023. The Company made a payment of $600,029 for the three and six months ended June 30, 2024 and recorded foreign exchange movements of $0 and $61,022 for the three months ended June 30, 2024 and 2023, respectively, and $(4,798) and $111,564 for the six months ended June 30, 2024 and 2023, respectively. There was a remaining contingent liability balance of $0 and $604,827 as of June 30, 2024 and December 31, 2023, respectively (see Note 4).

In connection with the acquisition of Cardiac RMS, LLC (“CRMS”), the Company recorded $15,822,190 in contingent consideration, consisting of an estimated true-up payment of $2,088,243 to be paid in 2024 based on the attainment of full-year 2023 EBIDTA targets and estimated earn out payments amounting to $13,733,947. The earn out payments are to be paid out over 36 months, beginning in 2025, for the remaining 49% equity of CRMS, based on CRMS’ attainment of full-year EBITDA targets. The Company made a true-up payment of $1,000,000 for the three and six months ended June 30, 2024 and recorded a change in fair value of contingent consideration in the amount of $298,419 for the three and six months ended June 30, 2024, respectively, and $0 for the three and six months ended June 30, 2023. There was a remaining contingent liability balance of $16,386,254 and $17,087,835 as of June 30, 2024 and December 31, 2023, respectively (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 Transportation Services 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 healthcare and transportation 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 patients directly. The Company generally does not require collateral for accounts receivable.

Accounts receivable are net of insurance provider contractual allowances, which are estimated at the time of billing based on contractual terms or other arrangements. The Company maintains an allowance for credit losses for accounts receivable, net which is recorded as an offset to accounts receivable, net and changes in this allowance are recorded within general and administrative expenses in the unaudited Consolidated Statements of Operations and Comprehensive Income (Loss). The carrying amount of accounts receivable represents the maximum credit risk exposure of these assets. On a quarterly basis, in accordance with FASB ASC 326, Measurement of Credit Losses on Financial Instruments (“ASC 326”), the Company evaluates the collectability of outstanding accounts receivable balances to determine an allowance for credit loss that reflects its best estimate of the lifetime expected credit losses. Individual uncollectible accounts are written off against the allowance when collection of the individual account does not appear probable.

Under the current expected credit loss impairment model, the Company develops and documents its allowance for credit losses on its trade receivables based on a single portfolio segment. The Company assesses collectability by aggregating and reviewing accounts receivable on a collective basis for customers that share similar risk characteristics. Additionally, when accounts receivable do not share risk characteristics with other accounts receivables, management will evaluate such accounts receivable for expected credit loss on an individual specific identification basis when the Company identifies specific customers with known disputes or collectability issues. Due to the short-term nature of the Company’s accounts receivables, the estimate of expected credit loss is based on the aging of accounts using an aging schedule as of period ends. In determining the amount of the allowance for credit losses, the Company considers historical collection history based on past due status, the current aging of receivables, customer-specific credit risk factors including their current financial condition, current market conditions, and probable future economic conditions which inform adjustments to historical loss patterns.

As of January 1, 2024, the Company held a beginning balance in its allowance for credit losses on accounts receivable of $6,276,454. The Company recognized an additional provision for credit losses of $2,164,318 and write offs of $2,177,717 during the year. The Company’s balance in its allowance for credit losses amounted to $6,263,055 as of June 30, 2024.

Property and Equipment

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


						Estimated Useful Life
Buildings						39 years
Office equipment and furniture						3-7 years
Vehicles						5-8 years
Medical equipment						5 years
Leasehold improvements						Shorter of useful life of asset or lease term

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

Software Development Costs

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

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

Business Combinations

The Company accounts for its business combinations under the provisions of ASC 805-10, Business Combinations (“ASC 805-10”), which requires that the 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.

Line of Credit

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

Related Party Transactions

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

Related party transactions are recorded within operating expenses in the Company’s unaudited Condensed Consolidated Statements of Operations and Comprehensive Income (Loss). For details regarding the related party transactions that occurred during the three and six months ended June 30, 2024 and 2023 refer to Note 16.

Revenue Recognition

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

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

The Company generates revenues from the provision of (1) 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.

The transaction price associated with the Company’s contracts with customers is generally determined based on fixed and determinable amounts of consideration as specified in a contract, which includes a fixed base rate and/or fixed mileage rate. For Transportation Services arrangements with billings to third party payors and healthcare facilities, this may also include variable consideration in instances where it is considered probable that a significant reversal of cumulative revenue recognized will not occur. For these services, revenues are recorded net of estimated contractual allowances for claims subject to contracts with responsible paying entities. The Company estimates contractual allowance at the time of billing based on contractual terms, historical collections or other arrangements. The Company also estimates the amount unbilled at month end and recognizes such amounts as revenue, based on available data and customer history. The Company utilizes the expected value method when estimating its variable consideration. The assumptions utilized in estimating variable consideration include the Company’s previous experience with similar contracts and history of collection rates on prior trips that have been performed. The Company reevaluates its variable consideration at each reporting period.

Nature of the Company’s 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 also concluded that Transportation Services and any related support activities are a single performance obligation under ASC 606.

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. 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, revenues are disaggregated as follows:


Revenue Breakdown	Three Months Ended June 30,				Six Months Ended June 30,
	2024		2023		2024		2023
Primary Geographical Markets
United States	$	150,788,574	$	112,603,145	$	329,899,420	$	211,512,665
United Kingdom	14,161,142		12,883,615		27,137,825		26,976,798
Total revenues	$	164,949,716	$	125,486,760	$	357,037,245	$	238,489,463

Major Segments/Service Lines
Mobile Health Services	$	116,742,328	$	80,064,609	$	260,683,486	$	153,011,367
Transportation Services	48,207,388		45,422,151		96,353,759		85,478,096
Total revenues	$	164,949,716	$	125,486,760	$	357,037,245	$	238,489,463

Stock-Based Compensation

The Company maintained stock incentive plans under which the Company may issue 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 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 unaudited Condensed Consolidated Statements of Operations and Comprehensive Income (Loss).

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 conversion of stock options, unvested RSUs and PSUs. 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.

The following table presents the calculation of basic and diluted net income per share to stockholders of DocGo Inc. and Subsidiaries:


	Three Months Ended June 30,		Six Months Ended June 30,
	2024	2023	2024	2023
Net income (loss) attributable to stockholders of DocGo Inc. and Subsidiaries	6,529,603	(2,011,267)	17,757,052	(5,476,937)
Weighted-average shares outstanding - Basic	101,840,612	103,585,661	102,829,487	103,085,257
Effect of dilutive options	4,483,733	1,190,120	4,483,733	1,190,120
Weighted-average shares outstanding - Diluted	106,324,345	103,585,661	107,313,220	103,085,257
Net income (loss) per share attributable to DocGo Inc. and Subsidiaries - Basic	0.06	(0.02)	0.17	(0.05)
Net income (loss) per share attributable to DocGo Inc. and Subsidiaries - Diluted	0.06	(0.02)	0.17	(0.05)
Anti-dilutive employee share-based awards excluded	7,486,776	9,181,239	7,486,776	9,181,239

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 periodically reviews the investments for other than temporary declines in fair value below cost or more frequently when events or changes in circumstances indicate that the carrying value of an asset may not be recoverable.

On October 26, 2021, the Company acquired a 50% interest in RND Health Services Inc. (“RND”) for $655,876. During the period ended June 30, 2024 and December 31, 2023, the Company made additional investments amounting to $148,487 and $298,932, respectively. The Company’s carrying value in RND, an equity method investee, is reflected in the caption “Equity method investments” in the unaudited Condensed Consolidated Balance Sheets. Changes in value of RND are recorded in “Loss on equity method investments” in the unaudited Condensed Consolidated Statements of Operations and Comprehensive Income (Loss).

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 June 30, 2024 and December 31, 2023, the Company owned 50% of NPA. The Company’s carrying value in NPA, an equity method investee, is reflected in the caption “Equity method investments” in the unaudited Condensed Consolidated Balance Sheets. Changes in value of NPA are recorded in “Loss on

equity method investments” in the unaudited Condensed Consolidated Statements of Operations and Comprehensive Income (Loss).

Leases

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

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

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

In December 2023, the FASB issued ASU No. 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures (“ASU 2023-09”). ASU 2023-09 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 ASU 2023-09 on its disclosures.

Intangibles (Tables)

6 Months Ended

Jun. 30, 2024

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of Finite-Lived Intangible Assets

Intangible assets consisted of the following as of June 30, 2024 and December 31, 2023:


	June 30, 2024
	Estimated Useful Life (Years)	Gross Carrying Amount		Additions		Accumulated Amortization		Net Carrying Amount
Patents	15 years	$	83,784	$	—	$	(18,385)	$	65,399
Computer software	5 years	247,828		—		(239,889)		7,939
Operating licenses	Indefinite	9,399,004		—		—		9,399,004
Internally developed software	4-5 years	10,078,087		1,581,977		(10,473,646)		1,186,418
Material contracts	Indefinite	62,550		—		—		62,550
Customer relationships	8-9 years	28,337,524		(12,127)		(4,922,127)		23,403,270
Trademark	8 years	343,747		(1,893)		(67,659)		274,195
Non-compete agreements	5 years	100,000		—		(25,000)		75,000
Trade credits	5 years	1,500,000		—		—		1,500,000
		$	50,152,524	$	1,567,957	$	(15,746,706)	$	35,973,775


	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

Schedule of Indefinite-Lived Intangible Assets

Intangible assets consisted of the following as of June 30, 2024 and December 31, 2023:


	June 30, 2024
	Estimated Useful Life (Years)	Gross Carrying Amount		Additions		Accumulated Amortization		Net Carrying Amount
Patents	15 years	$	83,784	$	—	$	(18,385)	$	65,399
Computer software	5 years	247,828		—		(239,889)		7,939
Operating licenses	Indefinite	9,399,004		—		—		9,399,004
Internally developed software	4-5 years	10,078,087		1,581,977		(10,473,646)		1,186,418
Material contracts	Indefinite	62,550		—		—		62,550
Customer relationships	8-9 years	28,337,524		(12,127)		(4,922,127)		23,403,270
Trademark	8 years	343,747		(1,893)		(67,659)		274,195
Non-compete agreements	5 years	100,000		—		(25,000)		75,000
Trade credits	5 years	1,500,000		—		—		1,500,000
		$	50,152,524	$	1,567,957	$	(15,746,706)	$	35,973,775


	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

Schedule of Amortization Expense for the Next Five Years in Aggregate

Future amortization expense at June 30, 2024 for the next five years and in the aggregate are as follows:


	Amortization Expense
2024, remaining	$	1,994,840
2025	3,954,889
2026	3,295,607
2027	3,283,152
2028	3,254,608
Thereafter	9,229,125
Total	$	25,012,221

401(k) Plan (Details)	6 Months Ended
401(k) Plan (Details)	Jun. 30, 2024
Retirement Benefits [Abstract]
Eligibility service period (in months)	2 months

Business Segment Information

6 Months Ended

Jun. 30, 2024

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 makers, 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 Mobile Health Services and Transportation Services segments. Previously, these costs had been allocated almost entirely to the Transportation Services segment. All of the Company’s revenues and cost 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 assess 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
Three Months Ended June 30, 2024
Revenues	$	116,742,328	$	48,207,388	$	—	$	164,949,716
Income (loss) from operations	26,024,243		(2,094,964)		(13,780,130)		10,149,149
Total assets	378,083,028		66,508,021		43,574,638		488,165,687
Depreciation and amortization expense	1,183,437		2,143,948		874,273		4,201,658
Stock compensation	1,322,885		55,649		1,233,396		2,611,930
Long-lived assets	44,869,140		67,436,529		10,622,310		122,927,979
Capital expenditures	127,595		3,822,946		868,312		4,818,853

Three Months Ended June 30, 2023
Revenues	$	80,064,609	$	45,422,151	$	—	$	125,486,760
Income (loss) from operations	18,217,665		(537,625)		(16,104,086)		1,575,954
Total assets	142,049,757		121,884,046		126,352,242		390,286,045
Depreciation and amortization expense	1,201,771		1,940,635		688,655		3,831,061
Stock compensation	182,889		215,912		2,952,321		3,351,122
Long-lived assets	48,454,044		66,188,807		11,418,092		126,060,943
Capital expenditures	806,681		3,268,147		720,659		4,795,487


	Mobile Health Services		Transportation Services		Corporate		Total
Six Months Ended June 30, 2024
Revenues	$	260,683,486	$	96,353,759	$	—	$	357,037,245
Income (loss) from operations	58,236,268		(1,078,666)		(31,133,086)		26,024,516
Total assets	378,083,028		66,508,021		43,574,638		488,165,687
Depreciation and amortization expense	2,384,079		4,142,403		1,857,957		8,384,439
Stock compensation	3,235,175		194,073		3,171,021		6,600,269
Long-lived assets	44,869,140		67,436,529		10,622,310		122,927,979
Capital expenditures	256,785		7,031,028		1,666,525		8,954,338

Six Months Ended June 30, 2023
Revenues	$	153,011,367	$	85,478,096	$	—	$	238,489,463
Income (loss) from operations	31,159,245		433,522		(36,919,400)		(5,326,633)
Total assets	142,049,757		121,884,046		126,352,242		390,286,045
Depreciation and amortization expense	1,918,310		3,803,939		1,758,141		7,480,390
Stock compensation	299,822		475,605		11,025,711		11,801,138
Long-lived assets	48,454,044		66,188,807		11,418,092		126,060,943
Capital expenditures	26,539,244		13,632,633		2,467,347		42,639,224

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 as of June 30, 2024 and December 31, 2023:


	June 30, 2024		December 31, 2023
Primary Geographical Markets
United States	$	102,910,408	$	103,779,506
United Kingdom	20,017,571		19,863,289
Total long-lived assets	$	122,927,979	$	123,642,795

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

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+ Details

Equity (Details) - USD ($)		3 Months Ended					6 Months Ended
Equity (Details) - USD ($)	Jan. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Jun. 30, 2023	Dec. 31, 2022	Jun. 30, 2022	Jun. 30, 2024	Jun. 30, 2023	May 24, 2022
Stockholders' Equity Note [Abstract]
Stock repurchase program, authorized amount	$ 36,000,000								$ 40,000,000
Common stock repurchased (in shares)				0	536,839	536,839		0
Common stock repurchased		$ 4,904,452	$ 4,877,559		$ 3,731,712	$ 3,731,712
Stock repurchase program, period in force	6 months
Stock repurchased and cancelled (in shares)		1,395,957					2,651,571
Stock repurchased and cancelled		$ 4,904,452					$ 9,782,011

- Definition

Number of shares that have been repurchased during the period and have not been retired and are not held in treasury. Some state laws may govern the circumstances under which an entity may acquire its own stock and prescribe the accounting treatment therefore. This element is used when state law does not recognize treasury stock.

+ References + Details

- Definition

Equity impact of the value of stock that has been repurchased during the period and has not been retired and is not held in treasury. Some state laws may mandate the circumstances under which an entity may acquire its own stock and prescribe the accounting treatment therefore. This element is used when state law does not recognize treasury stock.

+ References + Details

Notes Payable - Schedule of Notes Payable (Details) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
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 June 2024 and August 2026	$ 52,830	$ 69,717
Total notes payable	52,830	69,717
Less: current portion of notes payable	25,501	28,131
Total non-current portion of notes payable	$ 27,329	$ 41,586
Minimum
Notes Payable (Details) - Schedule of notes payable (Parentheticals) [Line Items]
Interest rate	2.50%	2.50%
Maximum
Notes Payable (Details) - Schedule of notes payable (Parentheticals) [Line Items]
Interest rate	7.50%	7.50%

Acquisition of Businesses - Narrative (Details)								3 Months Ended		6 Months Ended		9 Months Ended	12 Months Ended
Acquisition of Businesses - Narrative (Details)	Apr. 02, 2024 USD ($)	May 10, 2023 USD ($)	Apr. 01, 2023 USD ($)	Mar. 31, 2023 USD ($)	Dec. 09, 2022 USD ($)	Aug. 09, 2022 USD ($)	Jul. 13, 2022 USD ($)	Jun. 30, 2024 USD ($)	Jun. 30, 2023 USD ($)	Jun. 30, 2024 USD ($) acquisition	Jun. 30, 2023 USD ($)	Apr. 02, 2023 USD ($)	Dec. 31, 2023 USD ($)
Acquisition of Businesses (Details) [Line Items]
Due to seller			$ 17,279,201
Change in fair value of contingent liability								$ 332,638	$ 0	$ 326,192	$ 0
Earnout payments on contingent liabilities										1,600,029	0
Contingent consideration			23,377,730					18,514,346		$ 18,514,346			$ 19,792,982
Consideration transferred												$ 73,089,966
Cash consideration												27,099,702
Stock consideration												$ 4,000,000
Number of businesses acquired \| acquisition										0
Exceptional
Acquisition of Businesses (Details) [Line Items]
Voting interest							100.00%
Total consideration							$ 13,708,333
Cash consideration							7,708,333
Due to seller							$ 6,000,000	3,000,000		$ 3,000,000			3,000,000
Contingent consideration period							2 years
Contingent consideration arrangements, range of outcomes, value, high							$ 2,000,000
Performance condition period (in years)							2 years
Business combination, payments for deferred consideration													3,000,000
Change in fair value of contingent liability								(11,100)	0	(24,830)	0
Earnout payments on contingent liabilities													426,655
Contingent consideration							$ 1,080,000	254,471		254,471			279,301
Consideration transferred							14,788,333
Cash consideration							6,375,000
Stock consideration							$ 0
Ryan Brothers
Acquisition of Businesses (Details) [Line Items]
Voting interest						100.00%
Due to seller						$ 0		5,113		5,113			3,369,043
Contingent consideration period						24 months
Change in fair value of contingent liability								45,319	0	52,603	0
Earnout payments on contingent liabilities										3,863			1,840,026
Contingent consideration						$ 4,000,000		1,873,621		1,873,621			1,821,018
Consideration transferred						11,422,252
Cash consideration						7,422,252
Pre-acquisition receivables written off through due to seller										3,360,067
Stock consideration						$ 0
LMS
Acquisition of Businesses (Details) [Line Items]
Voting interest					100.00%
Due to seller					$ 11,279,201			0		0			0
Business combination, payments for deferred consideration													11,279,201
Change in fair value of contingent liability								0	0	0	0
Earnout payments on contingent liabilities	$ 600,029							600,029		600,029
Contingent consideration					2,475,540			0		0			604,827
Consideration transferred					14,057,191
Cash consideration					302,450
Contingent consideration, change from foreign exchange movement								0	61,022	(4,798)	111,564
Stock consideration					$ 0
CRMS
Acquisition of Businesses (Details) [Line Items]
Voting interest				51.00%
Cash consideration				$ 10,000,000
Due to seller				$ 0
Contingent consideration period				36 months
Change in fair value of contingent liability								298,419	$ 0	298,419	$ 0
Earnout payments on contingent liabilities								1,000,000		1,000,000
Contingent consideration				$ 15,822,190				$ 16,386,254		$ 16,386,254			17,087,835
Consideration transferred				25,822,190
Cash consideration				9,000,000
Stock consideration				$ 1,000,000
Contingent consideration period to purchase remaining voting interest				49.00%
Business combination, contingent consideration, liability to be paid in cash				$ 5,000,000
Business combination, contingent consideration, liability to be paid shares				10,822,190
Acquisition costs													229,937
CRMS \| True-Up Payment
Acquisition of Businesses (Details) [Line Items]
Contingent consideration				2,088,243
CRMS \| Earn Out Payment
Acquisition of Businesses (Details) [Line Items]
Contingent consideration				$ 13,733,947
FMC NA
Acquisition of Businesses (Details) [Line Items]
Due to seller			0
Contingent consideration			0
Consideration transferred			7,000,000
Cash consideration			4,000,000
Stock consideration			$ 3,000,000
Acquisition costs													$ 35,560
Rapid Reliable Testing
Acquisition of Businesses (Details) [Line Items]
Cash consideration		$ 1,385,156

Other income (expense) (Tables)

6 Months Ended

Jun. 30, 2024

Other Income and Expenses [Abstract]

Schedule of Other Nonoperating Income (Expense)

The Company recognized $(581,655) and $(587,389) of other income (expense) for the three months ended June 30, 2024 and 2023, respectively, as set forth in the table below.

The Company recognized $(734,639) and $266,538 of other income (expense) for the six months ended June 30, 2024 and 2023, respectively, as set forth in the table below.


	Three Months Ended				Six Months Ended
	June 30,				June 30,
	2024		2023		2024		2023
Other income (expense)
Interest (expense) income, net	$	(513,650)	$	521,872	$	(882,658)	$	1,331,044
Change in fair value of contingent liability	(332,638)		—		(326,192)		—
Loss on equity method investments	(64,014)		(90,573)		(147,181)		(205,859)
Loss on remeasurement of operating and finance leases	(21,192)		—		(25,889)		—
Gain (loss) on disposal of fixed assets	12,563		(98,630)		65,398		(153,469)
ABC litigation	—		(1,000,000)		—		(1,000,000)
Other income	337,276		79,942		581,883		294,822
Total other income (expense)	$	(581,655)	$	(587,389)	$	(734,639)	$	266,538

Related Party Transactions (Details) - USD ($)		3 Months Ended		6 Months Ended
Related Party Transactions (Details) - USD ($)	Mar. 07, 2024	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023
Related Party Transaction [Line Items]
Commission payments		$ 367,670	$ 126,600	$ 620,920	$ 470,270
Accounts payable		30,804,149		30,804,149		$ 19,827,258
Accrued liabilities		63,186,648		63,186,648		91,340,609
Transition Services Agreement Payments \| Former Chief Executive Officer
Related Party Transaction [Line Items]
Related party transaction, amounts of transaction		45,000	0	180,000	0
Consulting Agreement Consideration \| Director and Chair of the Board
Related Party Transaction [Line Items]
Related party transaction, amounts of transaction	$ 35,000
Related Party \| Former Chief Executive Officer
Related Party Transaction [Line Items]
Monthly consulting fee				45,000
Related Party \| Legal Service Payments
Related Party Transaction [Line Items]
Accounts payable		48,415		48,415		0
Accrued liabilities		0		0		0
Related Party \| Subcontractor Payments
Related Party Transaction [Line Items]
Related party transaction, amounts of transaction		74,607	$ 0	140,619	$ 93,311
Accounts payable and accrued liabilities		0		0		0
Related Party \| Transition Services Agreement Payments
Related Party Transaction [Line Items]
Accounts payable		0		0		45,000
Accrued liabilities		0		0		0
Related Party \| Consulting Agreement Consideration
Related Party Transaction [Line Items]
Accounts payable and accrued liabilities		$ 0		$ 0		$ 0

Insider Trading Arrangements	3 Months Ended
Insider Trading Arrangements	Jun. 30, 2024
Trading Arrangements, by Individual
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

Income Taxes (Details) - USD ($)	3 Months Ended		6 Months Ended
Income Taxes (Details) - USD ($)	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Income Tax Disclosure [Abstract]
Income tax (provision) benefit	$ (3,708,920)	$ 355,054	$ (8,827,924)	$ 2,484,924

- Definition

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

+ References

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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1

+ Details

UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME (LOSS) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Income Statement [Abstract]
Revenues, net	$ 164,949,716	$ 125,486,760	$ 357,037,245	$ 238,489,463
Expenses:
Cost of revenues (exclusive of depreciation and amortization, which is shown separately below)	109,072,737	83,617,876	233,881,651	164,844,374
Operating expenses:
General and administrative	34,751,093	30,797,237	74,932,128	60,017,554
Depreciation and amortization	4,201,658	3,831,061	8,384,439	7,480,390
Legal and regulatory	4,013,796	2,404,856	8,327,299	6,043,177
Technology and development	2,368,999	2,574,389	4,757,918	4,437,968
Sales, advertising and marketing	392,284	685,387	729,294	992,633
Total expenses	154,800,567	123,910,806	331,012,729	243,816,096
Income (loss) from operations	10,149,149	1,575,954	26,024,516	(5,326,633)
Other income (expense):
Interest (expense) income, net	(513,650)	521,872	(882,658)	1,331,044
Change in fair value of contingent liability	(332,638)	0	(326,192)	0
Loss on equity method investments	(64,014)	(90,573)	(147,181)	(205,859)
Loss on remeasurement of operating and finance leases	(21,192)	0	(25,889)	0
Gain (loss) on disposal of fixed assets	12,563	(98,630)	65,398	(153,469)
Other income (expense)	337,276	(920,058)	581,883	(705,178)
Total other income (expense)	(581,655)	(587,389)	(734,639)	266,538
Net income (loss) before income tax provision	9,567,494	988,565	25,289,877	(5,060,095)
(Provision for) benefit from income taxes	(3,708,920)	355,054	(8,827,924)	2,484,924
Net income (loss)	5,858,574	1,343,619	16,461,953	(2,575,171)
Net income (loss) attributable to noncontrolling interests	(671,029)	3,354,886	(1,295,099)	2,901,766
Net income (loss) attributable to stockholders of DocGo Inc. and Subsidiaries	6,529,603	(2,011,267)	17,757,052	(5,476,937)
Other comprehensive income
Foreign currency translation adjustment	33,973	405,778	(106,161)	649,436
Total comprehensive income (loss)	$ 6,563,576	$ (1,605,489)	$ 17,650,891	$ (4,827,501)
Net income (loss) per share attributable to DocGo Inc. and Subsidiaries - Basic (in dollars per share)	$ 0.06	$ (0.02)	$ 0.17	$ (0.05)
Weighted-average shares outstanding - Basic (in shares)	101,840,612	103,585,661	102,829,487	103,085,257
Net income (loss) per share attributable to DocGo Inc. and Subsidiaries - Diluted (in dollars per share)	$ 0.06	$ (0.02)	$ 0.17	$ (0.05)
Weighted-average shares outstanding - Diluted (in shares)	106,324,345	103,585,661	107,313,220	103,085,257

Summary of Significant Accounting Policies - Schedule of Net Earnings Per Share (Details) - USD ($)	3 Months Ended				6 Months Ended
	Jun. 30, 2024	Mar. 31, 2024	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2024	Jun. 30, 2023
Accounting Policies [Abstract]
Net income (loss) attributable to stockholders of DocGo Inc. and Subsidiaries	$ 6,529,603	$ 11,227,449	$ (2,011,267)	$ (3,465,670)	$ 17,757,052	$ (5,476,937)
Weighted-average shares - Basic (in shares)	101,840,612		103,585,661		102,829,487	103,085,257
Effect of dilutive options (in shares)	4,483,733		1,190,120		4,483,733	1,190,120
Weighted-average shares outstanding - Diluted (in shares)	106,324,345		103,585,661		107,313,220	103,085,257
Net income (loss) per share attributable to DocGo Inc. and Subsidiaries - Basic (in dollars per share)	$ 0.06		$ (0.02)		$ 0.17	$ (0.05)
Net income (loss) per share attributable to DocGo Inc. and Subsidiaries - Diluted (in dollars per share)	$ 0.06		$ (0.02)		$ 0.17	$ (0.05)
Anti-dilutive employee share-based award excluded (in shares)	7,486,776		9,181,239		7,486,776	9,181,239

- Definition

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

+ References

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+ Details

- 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.

+ References

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+ Details

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

Business Segment Information - Long-Lived Assets by Geographic Areas (Details) - USD ($)	Jun. 30, 2024	Dec. 31, 2023	Jun. 30, 2023
Revenues from External Customers and Long-Lived Assets [Line Items]
Long-lived assets	$ 122,927,979	$ 123,642,795	$ 126,060,943
United States
Revenues from External Customers and Long-Lived Assets [Line Items]
Long-lived assets	102,910,408	103,779,506
United Kingdom
Revenues from External Customers and Long-Lived Assets [Line Items]
Long-lived assets	$ 20,017,571	$ 19,863,289

Intangibles - Schedule of Intangible Assets (Details) - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2024	Dec. 31, 2023
Finite-Lived Intangible Assets [Line Items]
Accumulated Amortization	$ (15,746,706)	$ (12,469,596)
Net Carrying Amount	25,012,221
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Gross Carrying Amount	50,152,524	30,180,863
Additions	1,567,957	19,971,661
Accumulated Amortization	15,746,706	12,469,596
Intangibles, net	35,973,775	37,682,928
Operating licenses
Indefinite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	9,399,004	8,799,004
Additions	0	600,000
Net Carrying Amount	9,399,004	9,399,004
Material contracts
Indefinite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	62,550	62,550
Additions	0	0
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	$ 83,784	$ 62,823
Additions	0	20,961
Accumulated Amortization	(18,385)	(15,592)
Net Carrying Amount	65,399	68,192
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Accumulated Amortization	$ 18,385	$ 15,592
Computer software
Finite-Lived Intangible Assets [Line Items]
Estimated Useful Life (Years)	5 years	5 years
Gross Carrying Amount	$ 247,828	$ 247,828
Additions	0	0
Accumulated Amortization	(239,889)	(235,967)
Net Carrying Amount	7,939	11,861
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Accumulated Amortization	239,889	235,967
Internally developed software
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	10,078,087	8,284,058
Additions	1,581,977	1,794,029
Accumulated Amortization	(10,473,646)	(8,821,563)
Net Carrying Amount	1,186,418	1,256,524
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Accumulated Amortization	$ 10,473,646	$ 8,821,563
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	$ 28,337,524	$ 12,397,954
Additions	(12,127)	15,939,570
Accumulated Amortization	(4,922,127)	(3,334,925)
Net Carrying Amount	23,403,270	25,002,599
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Accumulated Amortization	$ 4,922,127	$ 3,334,925
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	$ 343,747	$ 326,646
Additions	(1,893)	17,101
Accumulated Amortization	(67,659)	(46,549)
Net Carrying Amount	274,195	297,198
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Accumulated Amortization	$ 67,659	$ 46,549
Non-compete agreements
Finite-Lived Intangible Assets [Line Items]
Estimated Useful Life (Years)	5 years	5 years
Gross Carrying Amount	$ 100,000	$ 0
Additions	0	100,000
Accumulated Amortization	(25,000)	(15,000)
Net Carrying Amount	75,000	85,000
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Accumulated Amortization	$ 25,000	$ 15,000
Trade credits
Finite-Lived Intangible Assets [Line Items]
Estimated Useful Life (Years)	5 years	5 years
Gross Carrying Amount	$ 1,500,000	$ 0
Additions	0	1,500,000
Accumulated Amortization	0	0
Net Carrying Amount	1,500,000	1,500,000
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Accumulated Amortization	$ 0	$ 0

Acquisition of Businesses (Details) - Schedule of Pro Forma Combined Financial Information - USD ($)	3 Months Ended	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2023
Business Combination, Asset Acquisition, and Joint Venture Formation [Abstract]
Revenue	$ 125,486,760	$ 241,603,082
Net income (loss)	$ 1,343,619	$ (1,536,377)

Leases - Schedule of Future Minimum Lease Payments Under the Operating and Financing Leases (Details) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Operating Leases
2024, remaining	$ 1,711,847
2025	3,526,805
2026	2,689,037
2027	1,465,619
2028	821,406
Thereafter	702,993
Total future minimum lease payments	10,917,707
Less effects of discounting	(1,140,391)
Present value of future minimum lease payments	9,777,316	$ 9,996,961
Finance Leases
2024, remaining	2,425,223
2025	4,592,103
2026	3,760,298
2027	2,453,199
2028	1,316,126
Thereafter	260,725
Total future minimum lease payments	14,807,674
Less effects of discounting	(1,422,959)
Present value of future minimum lease payments	$ 13,384,715	$ 11,430,465