0000950170-23-042388 | 10-Q/A | XBRL Viewer | Definitive Healthcare Corp

Accounts Receivable (Tables)

3 Months Ended

Mar. 31, 2023

Accounts receivable consisted of the following:


(in thousands)	March 31, 2023			December 31, 2022
Accounts receivable	$	52,926		$	59,780
Unbilled receivable		554			881
		53,480			60,661
Less: allowance for doubtful accounts		(1,679	)		(1,862	)
Accounts receivable, net	$	51,801		$	58,799

Related parties - Additional Information (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022
Related Party Transaction [Line Items]
Revenue from related parties	$ 0.4	$ 0.2
Receivable, related parties	$ 0.2		$ 0.8

- Definition

Amount of revenue, fees and commissions earned from transactions between (a) a parent company and its subsidiaries; (b) subsidiaries of a common parent; (c) an entity and trusts for the benefit of employees, for example, but not limited to, pension and profit-sharing trusts that are managed by or under the trusteeship of the entity's management; (d) an entity and its principal, owners, management, or members of their immediate families; and (e) affiliates.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 10
-Section S99
-Paragraph 1B
-Subparagraph (SX 210.13-02(a)(4)(iv))
-URI https://asc.fasb.org/extlink&oid=126975872&loc=SL124442552-122756

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 946
-SubTopic 220
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-07.1(c))
-URI https://asc.fasb.org/extlink&oid=120401555&loc=SL114874292-224272

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 10
-Section S99
-Paragraph 1A
-Subparagraph (SX 210.13-01(a)(4)(iii)(B))
-URI https://asc.fasb.org/extlink&oid=126975872&loc=SL124442526-122756

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 10
-Section S99
-Paragraph 1B
-Subparagraph (SX 210.13-02(a)(4)(iii)(C))
-URI https://asc.fasb.org/extlink&oid=126975872&loc=SL124442552-122756

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 10
-Section S99
-Paragraph 1A
-Subparagraph (SX 210.13-01(a)(5))
-URI https://asc.fasb.org/extlink&oid=126975872&loc=SL124442526-122756

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 10
-Section S99
-Paragraph 1B
-Subparagraph (SX 210.13-02(a)(5))
-URI https://asc.fasb.org/extlink&oid=126975872&loc=SL124442552-122756

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 10
-Section S99
-Paragraph 1A
-Subparagraph (SX 210.13-01(a)(4)(iv))
-URI https://asc.fasb.org/extlink&oid=126975872&loc=SL124442526-122756

Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03.1(e))
-URI https://asc.fasb.org/extlink&oid=126953954&loc=SL114868664-224227

+ Details

Property and Equipment

3 Months Ended

Mar. 31, 2023

Property, Plant and Equipment [Abstract]

Property and Equipment

7. Property and Equipment

Property and equipment consisted of the following:


(in thousands)	March 31, 2023			December 31, 2022
Computers and software	$	6,396		$	5,924
Furniture and equipment		1,162			1,204
Leasehold improvements		2,161			2,134
		9,719			9,262
Less: accumulated depreciation and amortization		(5,267	)		(4,798	)
Property and equipment, net	$	4,452		$	4,464

Depreciation and amortization expense associated with property and equipment was $0.5 million for the three months ended March 31, 2023 and 2022.

Fair Value Measurements - Additional Information (Details) $ in Millions	Mar. 31, 2023 USD ($)
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Business combination, Contingent consideration, Liability	$ 2.3

Long-term Debt - Schedule of Long-term Debt (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Debt Instrument [Line Items]
Less: current portion of long-term debt	$ 10,313	$ 8,594
Long-term debt	252,465	255,765
2021 Term Loan [Member]
Debt Instrument [Line Items]
Principal	264,688	266,406
Unamortized debt issuance costs / financing costs	(1,910)	(2,047)
Total debt, net	$ 262,778	$ 264,359

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022
Cash flows provided by (used in) operating activities:
Net loss	$ (15,972)	$ (13,039)
Adjustments to reconcile net loss to net cash provided by operating activities:
Depreciation and amortization	513	525
Amortization of intangible assets	12,431	14,727
Amortization of deferred contract costs	2,860	1,875
Equity-based compensation	11,128	6,872
Amortization of debt issuance costs	176	176
Provision for doubtful accounts receivable	22	9
Non-cash restructuring charges related to office leases	157	0
Tax receivable agreement remeasurement	3,552	162
Deferred income taxes	(773)	(444)
Changes in operating assets and liabilities:
Accounts receivable	6,966	8,526
Prepaid expenses and other current assets	(3,796)	692
Deferred contract costs	(4,021)	(3,299)
Contingent consideration	0	(6,400)
Accounts payable, accrued expenses and other liabilities	(3,855)	(2,998)
Deferred revenue	5,569	6,249
Net cash provided by operating activities	14,957	13,633
Cash flows (used in) provided by investing activities:
Purchases of property, equipment and other assets	(1,338)	(794)
Purchases of short-term investments	(90,252)	(109,559)
Maturities of short-term investments	58,120	0
Cash paid for acquisitions, net of cash acquired	0	(56,499)
Net cash used in investing activities	(33,470)	(166,852)
Cash flows used in financing activities:
Repayments of term loans	(1,719)	(1,719)
Taxes paid related to net share settlement of equity awards	(1,530)	0
Payment of contingent consideration	0	(1,100)
Payments under tax receivable agreement	(246)	0
Payments of equity offering issuance costs	(30)	(1,299)
Member distributions	0	(258)
Net cash used in financing activities	(3,525)	(4,376)
Net decrease in cash and cash equivalents	(22,038)	(157,595)
Effect of exchange rate changes on cash and cash equivalents	65	(108)
Cash and cash equivalents, beginning of period	146,934	387,498	$ 387,498
Cash and cash equivalents, end of period	124,961	229,795	$ 146,934
Supplemental cash flow disclosures:
Interest	3,475	1,771
Income taxes	79	0
Acquisitions:
Net assets acquired, net of cash acquired	0	97,499
Initial cash investment in prior year	0	(40,000)
Contingent consideration	0	(1,000)
Net cash paid for acquisitions	0	56,499
Supplemental disclosure of non-cash investing activities:
Capital expenditures included in accrued expenses	$ 333	$ 3,500

Revenue - Summary of Deferred Revenue Balances (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Revenue from Contract with Customer [Abstract]
Balance at beginning of period	$ 99,928	$ 84,023
Revenue recognized	(59,201)	(222,653)
Additional amounts deferred	64,773	238,558
Balance at end of period	$ 105,500	$ 99,928

Summary of Significant Accounting Policies (Additional Information) (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure Summary Of Significant Accounting Policies Additional Information Details [Line Items]
Contract liabilities	$ 105,500	$ 99,928	$ 84,023
Operating lease right of use asset	$ 9,118	$ 9,681

Accrued Expenses and Other Current Liabilities - Additional Information (Details) - USD ($) $ in Millions	Aug. 01, 2023	Mar. 31, 2023	Dec. 31, 2022
Restructuring Cost and Reserve [Line Items]
Restructuring and related charges		$ 2.1
Restructuring and related cost, paid		1.8
Restructuring and related cost, remaining		0.3
Sales tax accrual penalties and interest		$ 8.5	$ 8.1
Forecast [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and related charges	$ 0.5

Loss Per Share - Schedule of Dilutive Securities Excluded from Computation of Diluted Net Loss Per Share (Details) - shares	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Vested and Unvested Units [Member]
Antidilutive securities excluded from computation of earnings per share, amount	45,626,933	57,666,776
Restricted Stock Unit [Member]
Antidilutive securities excluded from computation of earnings per share, amount	6,211,625	3,098,264

Accounts Receivable - Schedule of Accounts Receivable (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Receivables [Abstract]
Accounts receivable	$ 52,926	$ 59,780
Unbilled receivable	554	881
Accounts Receivable, before Allowance for Credit Loss, Current	53,480	60,661
Less: allowance for doubtful accounts	(1,679)	(1,862)
Accounts receivable, net	$ 51,801	$ 58,799

Property and Equipment (Tables)

3 Months Ended

Mar. 31, 2023

Property, Plant and Equipment [Abstract]

Schedule of Property and Equipment

Property and equipment consisted of the following:


(in thousands)	March 31, 2023			December 31, 2022
Computers and software	$	6,396		$	5,924
Furniture and equipment		1,162			1,204
Leasehold improvements		2,161			2,134
		9,719			9,262
Less: accumulated depreciation and amortization		(5,267	)		(4,798	)
Property and equipment, net	$	4,452		$	4,464

Derivative Instruments and Hedging Activities - Additional Information (Details)	3 Months Ended
	Mar. 31, 2023 USD ($) Segment	Dec. 31, 2022 USD ($)	Mar. 31, 2022 Segment
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Net pre-tax gains	$ 0	$ 0
Interest Rate Swaps [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative, Number of Instruments Held \| Segment	2		2
Notional amount	$ 66,200,000
Maturity date	Mar. 31, 2025
Net pre-tax gains	$ 3,500,000
Interest Rate Swaps [Member] \| Goldman Sachs Bank USA [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Fixed interest rates	1.909%
Interest Rate Swaps [Member] \| Bank of America N.A [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Fixed interest rates	1.9065%

Fair Value Measurements (Tables)

3 Months Ended

Mar. 31, 2023

Fair Value, Assets and Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Abstract]

Schedule of Reconciliation of Earnout Liabilities Measured at Fair Value on a Recurring Basis Unobservable Inputs

The table below presents a reconciliation of earnout liabilities measured at fair value on a recurring basis using significant unobservable inputs (Level 3):


(in thousands)	March 31, 2023		December 31, 2022
Balance at beginning of period	$	2,250	$	7,500
Additions		—		1,000
Net change in fair value and other adjustments		—		1,250
Payments		—		(7,500	)
Balance at end of period	$	2,250	$	2,250

Schedule of Fair Value of Assets and Liabilities Measured at Fair Value on Recurring Basis

At March 31, 2023 and December 31, 2022, assets and liabilities measured at fair value on a recurring basis were as follows:


	March 31, 2023
(in thousands)	Total		Level 1		Level 2		Level 3
Assets:
Cash and cash equivalents:
Money market funds	$	17,727	$	17,727	$	—	$	—
Commercial paper (maturities less than 90 days)		4,997		—		4,997		—
Short-term investments:
U.S. Treasuries		73,428		—		73,428		—
Agency bonds		3,291		—		3,291		—
Commercial paper		105,494		—		105,494		—
Certificates of deposit		36,742		—		36,742		—
Prepaid expenses and other current assets:
Interest rate swap contracts		3,460		—		3,460		—
Other assets:
Interest rate swap contracts		1,735		—		1,735		—
Liabilities:
Accrued expenses and other current liabilities:
Contingent consideration		2,250		—		—		2,250

	December 31, 2022
(in thousands)	Total		Level 1		Level 2		Level 3
Assets:
Cash and cash equivalents:
Money market funds	$	39,523	$	39,523	$	—	$	—
Commercial paper (maturities less than 90 days)		2,276		—		2,276		—
Certificates of deposit (maturities less than 90 days)		1,549		—		1,549		—
Agency bonds (maturities less than 90 days)		768		—		768		—
Short-term investments:
U.S. Treasuries		59,723		—		59,723		—
Agency bonds		6,452		—		6,452		—
Commercial paper		95,737		—		95,737		—
Certificates of deposit		23,027		—		23,027		—
Prepaid expenses and other current assets:
Interest rate swap contracts		3,716		—		3,716		—
Other assets:
Interest rate swap contracts		2,834		—		2,834		—
Liabilities:
Other long-term liabilities:
Contingent consideration		2,250		—		—		2,250

Derivative Instruments and Hedging Activities - Summary of Fair Values of the Interest Rate Swap (Details) - Interest Rate Swap [Member] - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Long-term derivative asset	$ 1,735	$ 2,834
Short-term derivative asset	$ 3,460	$ 3,716
Derivative Asset, Current, Statement of Financial Position [Extensible Enumeration]	Prepaid Expense and Other Assets, Current	Prepaid Expense and Other Assets, Current
Derivative Asset, Noncurrent, Statement of Financial Position [Extensible Enumeration]	Other Assets, Noncurrent	Other Assets, Noncurrent

Accrued Expenses and Other Current Liabilities

3 Months Ended

Mar. 31, 2023

Accounts Payable and Accrued Liabilities, Current [Abstract]

Accrued Expenses and Other Current Liabilities

9. Accrued Expenses and Other Current Liabilities

Accrued expenses and other current liabilities consisted of the following:


	March 31, 2023		December 31, 2022
(in thousands)	(As Restated)
Payroll and payroll-related	$	7,587	$	11,961
Tax receivable agreement, current portion		5,203		—
Contingent consideration, current		2,250		—
Sales, franchise, and other taxes		10,528		11,738
Other		3,748		3,156
Accrued expenses and other current liabilities	$	29,316	$	26,855

On January 12, 2023, the Company announced a restructuring plan intended to reduce operating costs, improve operating margins, and continue advancing the Company’s ongoing commitment to profitable growth. During the first quarter of 2023, the Company incurred restructuring and related charges of $2.1 million, consisting primarily of severance payments, employee benefits, and related cash expenses. These charges were recognized within Transaction, integration, and restructuring expenses in the Company’s condensed consolidated statements of operations. As of March 31, 2023, $1.8 million has been paid and the remaining $0.3 million is included in Accrued expenses and other liabilities in the condensed consolidated balance sheets. The Company expects these remaining payments to be made over the next three months. In addition, the Company expects to incur an additional $0.5 million in expense through August 2023 associated with the restructuring plan.

Revenue - Summary of Remaining Performance Obligation (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Revenue from Contract with Customer [Abstract]
Current	$ 180,902	$ 183,527
Noncurrent	84,890	93,464
Total	$ 265,792	$ 276,991

Equity-Based Compensation

3 Months Ended

Mar. 31, 2023

Share-Based Payment Arrangement [Abstract]

Equity-Based Compensation

15. Equity-Based Compensation

The Company recognizes equity-based compensation expense associated with awards granted under equity incentive plans. Equity-based compensation expense is allocated to all departments based on the recipients of the compensation. A summary of the expense by line item in the condensed consolidated statements of operations for the three months ended March 31, 2023 and 2022, respectively, is provided in the following table.


	Three Months Ended March 31,
(in thousands)	2023		2022
Cost of revenue	$	258	$	232
Sales and marketing		2,649		3,746
Product development		3,011		1,289
General and administrative		5,210		1,605
Total compensation expense	$	11,128	$	6,872

Revenue

3 Months Ended

Mar. 31, 2023

Revenue from Contract with Customer [Abstract]

Revenue

4. Revenue

The Company disaggregates revenue from its arrangements with customers by type of service as it believes these categories best depict how the nature, amount, timing, and uncertainty of revenue and cash flows are affected by economic factors.

The following table represents a disaggregation of revenue from arrangements with customers for the three months ended March 31, 2023 and 2022, respectively:


	Three Months Ended March 31,
(in thousands)	2023		2022
Subscription services	$	58,517	$	49,769
Professional services		684		355
Total revenue	$	59,201	$	50,124

The opening and closing balances of the Company’s receivables, deferred contract costs and contract liabilities from contracts with customers are as follows:


(in thousands)	March 31, 2023		December 31, 2022
Accounts receivable, net	$	51,801	$	58,799
Deferred contract costs, current portion		11,064		10,387
Deferred contract costs, long-term		15,080		14,596
Deferred revenues		105,500		99,928

Deferred Contract Costs

A summary of the activity impacting the deferred contract costs for the three months ended March 31, 2023 and the year ended December 31, 2022 is presented below:


(in thousands)	Three Months Ended March 31, 2023			Twelve Months Ended December 31, 2022
Balance at beginning of period	$	24,983		$	18,547
Costs amortized		(2,860	)		(8,816	)
Additional amounts deferred		4,021			15,252
Balance at end of period		26,144			24,983
Classified as:
Current		11,064			10,387
Non-current		15,080			14,596
Total deferred contract costs (deferred commissions)	$	26,144		$	24,983

Contract Liabilities

A summary of the activity impacting deferred revenue balances during the three months ended March 31, 2023 and for the year ended December 31, 2022 is presented below:


(in thousands)	Three Months Ended March 31, 2023			Twelve Months Ended December 31, 2022
Balance at beginning of period	$	99,928		$	84,023
Revenue recognized		(59,201	)		(222,653	)
Additional amounts deferred		64,773			238,558
Balance at end of period	$	105,500		$	99,928

Remaining Performance Obligations

Transaction price allocated to remaining performance obligations represents contracted revenue that has not yet been recognized, which includes unearned revenue and unbilled amounts that will be invoiced and recognized as revenue in future periods. The Company expects to recognize approximately 68% of the revenue within the next year and the remainder thereafter.

The remaining performance obligations consisted of the following:


(in thousands)	March 31, 2023		December 31, 2022
Current	$	180,902	$	183,527
Non-current		84,890		93,464
Total	$	265,792	$	276,991

- Definition

The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-URI https://asc.fasb.org/topic&trid=49130388

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 10
-URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130551-203045

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 13
-Subparagraph (b)(2)
-URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130556-203045

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 12
-Subparagraph (b)
-URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130554-203045

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 9
-URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130550-203045

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 12
-Subparagraph (e)
-URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130554-203045

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
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-Section 50
-Paragraph 12
-Subparagraph (a)
-URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130554-203045

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 12
-Subparagraph (d)
-URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130554-203045

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 15
-URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130558-203045

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 12
-Subparagraph (c)
-URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130554-203045

+ Details

Acquisition - Summary of Transaction Transferred (Details) - USD ($) $ in Thousands		12 Months Ended
	Feb. 18, 2022	Dec. 31, 2022	Dec. 31, 2021
Business Combinations [Abstract]
Initial cash investment in December 2021	$ 40,000		$ 40,000
Cash consideration paid at closing	58,600	$ 58,645
Working Capital Adjustments	200	(202)
Contingent consideration	$ 5,000	1,000
Purchase price		$ 99,443

Goodwill and Intangible Assets - Additional Information (Details) $ in Thousands	3 Months Ended
	Mar. 31, 2023 USD ($) Segment	Mar. 31, 2022 USD ($)
Finite Lived Intangible Assets [Line Items]
Amortization of intangible assets	$ 12,431	$ 14,727
Amortization	$ 3,354	5,378
Number of Reporting Units \| Segment	1
Impairment of goodwill	$ 0	0
Finite Lived Intangible Assets [Member]
Finite Lived Intangible Assets [Line Items]
Amortization of intangible assets	12,400	14,700
Amortization	$ 3,400	$ 5,400

Restatement of Previously Issued Financial Statements - Schedule of Corrections of Line Items Affected in the Condensed Consolidated Statements Of Changes In Total Equity (Detail) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022	Mar. 31, 2022
Beginning Balance	$ 1,481,945	$ 1,493,861	$ 1,499,836
Ending Balance	1,463,858	1,481,945	1,493,861
As previously reported [Member]
Beginning Balance	1,487,221
Ending Balance	1,469,451	1,487,221
Restatement Adjustments [Member]
Beginning Balance	(5,276)
Ending Balance	(5,593)	(5,276)
Additional Paid In Capital [Member]
Beginning Balance	970,207	897,744	888,992
Ending Balance	1,018,692	970,207	897,744
Additional Paid In Capital [Member] \| As previously reported [Member]
Beginning Balance	972,077
Ending Balance	1,020,709	972,077
Additional Paid In Capital [Member] \| Restatement Adjustments [Member]
Beginning Balance	(1,870)
Ending Balance	(2,017)	(1,870)
Accumulated Deficit [Member]
Beginning Balance	(25,062)	(26,421)	(17,840)
Ending Balance	(37,125)	(25,062)	(26,421)
Accumulated Deficit [Member] \| As previously reported [Member]
Beginning Balance	(23,714)
Ending Balance	(35,531)	(23,714)
Accumulated Deficit [Member] \| Restatement Adjustments [Member]
Beginning Balance	(1,348)
Ending Balance	(1,594)	(1,348)
Noncontrolling Interest [Member]
Beginning Balance	533,027	621,522	628,525
Ending Balance	479,388	533,027	$ 621,522
Noncontrolling Interest [Member] \| As previously reported [Member]
Beginning Balance	535,085
Ending Balance	481,370	535,085
Noncontrolling Interest [Member] \| Restatement Adjustments [Member]
Beginning Balance	(2,058)
Ending Balance	$ (1,982)	$ (2,058)

Acquisitions

3 Months Ended

Mar. 31, 2023

Business Combinations [Abstract]

Acquisitions

3. Acquisitions

On December 22, 2021, Definitive Healthcare, LLC (“DH, LLC”), an indirect wholly owned subsidiary of Definitive Healthcare Corp. made a $40.0 million investment in Analytical Wizards Inc. (“AW” or “Analytical Wizards”), a privately held company. Analytical Wizards automates complex analytic models using tools that expedite efficient big data mining through artificial intelligence and machine learning to uncover deep insights. In the transaction the Company purchased Series B Convertible Preferred Stock of AW (“Series B Preferred Stock”), representing 35% ownership of AW, and an option to acquire the remaining 65% ownership (the "Purchase Option") for $65.0 million. As of December 31, 2021, the Company determined it did not have a controlling financial interest in AW at transaction close as the Company did not have the right to control the governing body of AW or have control through other contractual rights. At December 31, 2021, because the Series B Preferred Stock and the Purchase Option did not have readily determinable fair values, the Company elected to apply the measurement alternative and adjust the carrying value of the investments in AW for impairments and observable prices in identical or similar equity securities of AW. The Company paid $40.0 million for the Series B Preferred Stock and Purchase Option, which was allocated on a relative fair value basis such that the Series B Preferred Stock and Purchase Option had carrying values of $32.7 million and $7.3 million at the time of the transaction, respectively. The Series B Preferred Stock was recorded in Investments in equity securities and the Purchase Option was recorded in Other assets in the accompanying condensed consolidated balance sheet as of December 31, 2021.

In February 2022, the Company completed the purchase the remaining 65% of AW’s equity for $65.0 million, net of cash acquired and an estimated working capital adjustment and other customary purchase price adjustments (the “AW acquisition”). The Company’s previously held investment and Purchase Option were remeasured at fair value as of the date the Purchase Option was exercised. The remeasurement had an immaterial impact on the condensed consolidated statements of operations for the three months ended March 31, 2022. The Company has included the financial results of Analytical Wizards in the condensed consolidated financial statements from February 18, 2022, the date of acquisition.

Upon the consummation of the acquisition, AW became an indirect wholly owned subsidiary of Definitive Healthcare Corp. The total consideration for the initial investment and subsequent exercise of the Purchase Option was $99.4 million, consisting of $40.0 million for the initial investment paid in December 2021, approximately $58.6 million of cash paid at closing, $0.2 million reimbursement from sellers for working capital adjustments, and up to $5.0 million of contingent consideration, initially valued at $1.0 million. The contingent consideration, which relates to earn-out payments that may be paid out, subject to meeting certain expense control metrics during the two-year period following the closing of the AW acquisition, has an estimated fair value of $1.0 million as of the acquisition date. Pursuant to the Stock Purchase Agreement governing the AW acquisition, $10.0 million of the consideration was deposited into an escrow account to secure certain indemnification claims of DH, LLC. The assets acquired and liabilities assumed were recorded at their estimated preliminary fair values and the results of operations were included in the Company’s condensed consolidated results as of the acquisition date.

The consideration transferred for the transaction is summarized as follows:


(in thousands)
Initial cash investment in December 2021	$	40,000
Cash consideration paid at closing		58,645
Working capital adjustment		(202	)
Contingent consideration		1,000
Purchase price	$	99,443

The contingent consideration was based on the achievement of certain expense control metrics during the two-year period following the acquisition date, with potential earn-out payouts ranging from $0 to $5.0 million. The Company estimated the fair value of the contingent consideration to be $1.0 million as of February 18, 2022, based on the estimated achievement of the expense control metrics and time to payment. The Company estimated the fair value of the contingent consideration to be $2.3 million at March 31, 2023. The contingent consideration was recorded in accrued expenses and other current liabilities in the accompanying condensed consolidated balance sheet as of March 31, 2023. Refer to Note 12. Fair Value Measurements.

The Company finalized the purchase price allocations of the AW acquisition during the first quarter of 2023. Acquisition-date fair values of assets and liabilities pertaining to this business combination have been allocated as follows:


(in thousands)
Purchase price allocation:	Preliminary, as originally reported			Measurement period adjustments			As adjusted
Cash	$	2,146		$	—		$	2,146
Accounts receivable		3,575			(50	)		3,525
Prepaid expenses and other current assets		506			341			847
Property and equipment		134			—			134
Intangible assets		46,000			—			46,000
Right-of-use asset, operating leases		832			—			832
Other assets		—			703			703
Accounts payable and accrued expenses		(485	)		(543	)		(1,028	)
Deferred revenue		(3,691	)		326			(3,365	)
Right-of-use liability, operating leases		(832	)		—			(832	)
Deferred taxes		(10,345	)		67			(10,278	)
Other liabilities		(267	)		(633	)		(900	)
Total assets acquired and liabilities assumed		37,573			211			37,784
Goodwill		62,072			(413	)		61,659
Purchase price	$	99,645		$	(202	)	$	99,443

As a result of the AW acquisition, the Company recorded goodwill, customer relationships, developed software, and tradename of $61.5 million, $39.4 million, $6.1 million, and $0.5 million, respectively, as of the acquisition date. The goodwill recognized includes the fair value of the assembled workforce, which is not recognized as an intangible asset separable from goodwill, and any expected synergies gained through the acquisition. The Company determined that the goodwill resulting from the acquisition is not deductible for tax purposes. All goodwill has been allocated to the Company’s one reportable segment.

Customer relationships represent the estimated fair value of the underlying relationships with the acquired entity’s business customers. The Company valued customer relationships using the income approach, specifically the multi-period excess earnings method. Significant assumptions include estimated attrition rates, discount rates, and tax rates reflecting the different risk profiles of the asset depending upon the acquisition. The value assigned to customer relationships is $39.4 million and is amortized using the annual pattern of cash flows (economic value method) over the estimated 20-year life of this asset.

The developed software represents AW’s two modules. Passport Promotional Analytics helps customers to optimize internal investment and business management by focusing on driving incremental efficiencies in sales, cost management, profit optimization, and productive gains. Passport Planning and Performance helps customers to analyze large data sets in order to proactively predict business outcomes. The Company used the income approach, specifically the relief-from-royalty method, to determine the value of developed software. Significant assumptions include forecast of royalty rate, tax rate, and discount rate. The developed software was valued at $6.1 million and is amortized using the straight-line method over the estimated remaining useful life of 6 years.

The tradename represents the estimated fair value of the registered trade name associated with the AW corporate brand. The Company estimated the fair value of the trademark using a relief from royalty method of the income approach. Significant assumptions include forecast of royalty rate, tax rate, and discount rate. The trademark was valued at $0.5 million and is amortized using the straight-line method over the estimated remaining useful life of 5 years.

The amortization periods for the customer relationships, developed software, and tradenames are 20 years, 6 years, and 5 years, respectively. See Note 8 for the estimated total intangible amortization expense during the next five years.

In connection with the acquisition, the Company recognized acquisition related costs of $1.3 million which were recorded within transaction expenses in the accompanying condensed consolidated statements of operations for the year ended December 31, 2022.

During the three months ended March 31, 2022, AW’s post-acquisition revenue and net loss on a standalone basis were not material.

Unaudited Pro Forma Supplementary Data:


	Three Months Ended March 31, 2022
(in thousands)	(As Restated)
Revenue	$	51,601
Net loss		(13,636	)

The unaudited pro forma supplementary data presented in the table above shows the effect of the AW acquisitions as if the transaction had occurred on January 1, 2021.

Revenue - Schedule of Disaggregation of Revenue (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Disaggregation Of Revenue [Line Items]
Revenue	$ 59,201	$ 50,124
Subscription Services [Member]
Disaggregation Of Revenue [Line Items]
Revenue	58,517	49,769
Professional Services [Member]
Disaggregation Of Revenue [Line Items]
Revenue	$ 684	$ 355

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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Reference 5: http://www.xbrl.org/2003/role/disclosureRef
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Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
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Reference 11: http://www.xbrl.org/2003/role/disclosureRef
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Reference 12: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
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Reference 14: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

Revenue (Tables)

3 Months Ended

Mar. 31, 2023

Revenue from Contract with Customer [Abstract]

Schedule of Disaggregation of Revenue

The following table represents a disaggregation of revenue from arrangements with customers for the three months ended March 31, 2023 and 2022, respectively:


	Three Months Ended March 31,
(in thousands)	2023		2022
Subscription services	$	58,517	$	49,769
Professional services		684		355
Total revenue	$	59,201	$	50,124

Summary of Receivables, Deferred Contract Costs and Contract Liabilities from Contract with Customers

The opening and closing balances of the Company’s receivables, deferred contract costs and contract liabilities from contracts with customers are as follows:


(in thousands)	March 31, 2023		December 31, 2022
Accounts receivable, net	$	51,801	$	58,799
Deferred contract costs, current portion		11,064		10,387
Deferred contract costs, long-term		15,080		14,596
Deferred revenues		105,500		99,928

Deferred Contract Costs

A summary of the activity impacting the deferred contract costs for the three months ended March 31, 2023 and the year ended December 31, 2022 is presented below:


(in thousands)	Three Months Ended March 31, 2023			Twelve Months Ended December 31, 2022
Balance at beginning of period	$	24,983		$	18,547
Costs amortized		(2,860	)		(8,816	)
Additional amounts deferred		4,021			15,252
Balance at end of period		26,144			24,983
Classified as:
Current		11,064			10,387
Non-current		15,080			14,596
Total deferred contract costs (deferred commissions)	$	26,144		$	24,983

Summary of Deferred Revenue Balances

A summary of the activity impacting deferred revenue balances during the three months ended March 31, 2023 and for the year ended December 31, 2022 is presented below:


(in thousands)	Three Months Ended March 31, 2023			Twelve Months Ended December 31, 2022
Balance at beginning of period	$	99,928		$	84,023
Revenue recognized		(59,201	)		(222,653	)
Additional amounts deferred		64,773			238,558
Balance at end of period	$	105,500		$	99,928

Summary of Remaining Performance Obligation

The remaining performance obligations consisted of the following:


(in thousands)	March 31, 2023		December 31, 2022
Current	$	180,902	$	183,527
Non-current		84,890		93,464
Total	$	265,792	$	276,991

Property and Equipment - Schedule of Property and Equipment (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Property Plant And Equipment [Line Items]
Property, Plant and Equipment, Gross	$ 9,719	$ 9,262
Less: accumulated depreciation and amortization	(5,267)	(4,798)
Property and equipment, net	4,452	4,464
Computers and Software [Member]
Property Plant And Equipment [Line Items]
Property, Plant and Equipment, Gross	6,396	5,924
Furniture and Equipment [Member]
Property Plant And Equipment [Line Items]
Property, Plant and Equipment, Gross	1,162	1,204
Leasehold Improvements [Member]
Property Plant And Equipment [Line Items]
Property, Plant and Equipment, Gross	$ 2,161	$ 2,134

Organization and Basis of Presentation

3 Months Ended

Mar. 31, 2023

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Description of Business

1. Organization and Basis of Presentation

Description of Business and Organization

Definitive Healthcare Corp. (the “Company”) was formed on May 5, 2021 as a Delaware corporation to facilitate an initial public offering (“IPO”) and other related transactions to carry on the business of AIDH TopCo, LLC (“Definitive OpCo”). Following consummation of the Reorganization Transactions as described in the Company’s 2022 Form 10-K/A for the fiscal year ended December 31, 2022, Definitive OpCo became a subsidiary of Definitive Healthcare Corp. The Company, through its operating subsidiaries, provides comprehensive and up-to-date hospital and healthcare-related information and insight across the entire healthcare continuum via a multi-tenant software-as-a-service (“SaaS”) platform which combines proprietary and public sources to deliver insights. The Company is headquartered in Framingham, Massachusetts.

In connection with the IPO, the Company completed the following transactions (the “Reorganization Transactions”). Definitive OpCo entered into an amended and restated limited liability company agreement (the “Amended LLC Agreement”) pursuant to which members of Definitive OpCo prior to the IPO who continued to hold limited liability company interests (“LLC Units”) in Definitive OpCo following the consummation of the Reorganization Transactions acquired the right to require Definitive OpCo to redeem all or a portion of their LLC Units for newly issued shares of Class A Common Stock on a one-for-one basis. Until redeemed or exchanged, each LLC Unit is paired with one share of Definitive Healthcare Corp. Class B Common Stock. The total shares of Class B Common Stock outstanding is equal to the number of vested LLC Units outstanding, excluding LLC Units held by the Company. Unvested LLC Units are paired with Class B Common Stock, which are issued but do not have voting rights and are deemed not outstanding until the corresponding LLC Units have vested. Certain entities treated as corporations for U.S. federal income tax purposes that held LLC Units (individually, a “Blocker Company” and collectively, the “Blocker Companies”) each merged with a merger subsidiary of Definitive Healthcare Corp., and subsequently merged into Definitive Healthcare Corp. (the “Mergers”). The former shareholders of the Blocker Companies collectively received a number of shares of Class A Common Stock in the Mergers equal to the number of LLC Units held by the Blocker Companies prior to the Mergers.

Following the Reorganization Transactions, Definitive Healthcare Corp. became a holding company, with its sole material asset being a controlling equity interest in Definitive OpCo. Definitive Healthcare Corp. operates and controls all of the business and affairs of Definitive OpCo, and through Definitive OpCo and its subsidiaries, conducts its business. Accordingly, Definitive Healthcare Corp. consolidates the financial results of Definitive OpCo, and reports the noncontrolling interests of unexchanged LLC Unit holders on its condensed consolidated financial statements.

In connection with the Reorganization Transactions and the IPO, Definitive Healthcare Corp entered into a tax receivable agreement. See Note 16. Income Taxes.

Basis of Presentation

The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States (“GAAP”) and in conformity with rules applicable to quarterly financial information. Any reference in these notes to applicable accounting guidance is meant to refer to the authoritative nongovernmental GAAP as found in the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”). The condensed consolidated financial statements as of March 31, 2023 and for the three months ended March 31, 2023 and 2022 are unaudited and should be read in conjunction with the Company’s audited financial statements for the year ended December 31, 2022. All adjustments, consisting of normal recurring adjustments, except as otherwise noted, considered necessary for a fair presentation of the unaudited interim condensed consolidated financial statements for these interim periods have been included.

Refer to Note 2. Summary of Significant Accounting Policies in the notes to the consolidated financial statements in the 2022 Form 10-K/A for the Company’s significant accounting policies and estimates.

Use of Estimates in the Preparation of Financial Statements

The preparation of consolidated financial statements in conformity with GAAP requires management to make estimates, judgments, and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements, as well as the reported amounts of revenues and expenses during the reporting period. These estimates include, but are not limited to, revenue recognition, allowance for doubtful accounts, contingencies, valuations, useful lives of intangible assets acquired in business combinations, equity-based compensation, and income taxes. Actual results could differ from those estimates.

Adoption of Recently Issued Financial Accounting Standards

In June 2016, the FASB issued ASU No. 2016-13—Financial Instruments – Credit Losses (Topic 326) – Measurement of Credit Losses on Financial Instruments. This standard is intended to improve financial reporting by requiring earlier recognition of credit losses on financing receivables and other financial assets in scope, such as trade receivables. The amendment is effective for fiscal years beginning after December 15, 2022. The Company adopted the update effective January 1, 2023 and the adoption of the standard did not have a material impact on the Company's consolidated financial statements.

Recently Issued Accounting Pronouncements Not Yet Adopted

From time to time, new accounting pronouncements are issued by the FASB or other accounting standard setting bodies that the Company adopts as of the specified effective date. Unless otherwise discussed, we do not believe that the adoption of recently issued standards have had or may have a material impact on our condensed consolidated statements or disclosures.

CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN TOTAL EQUITY (Unaudited) - USD ($) $ in Thousands	Total	Class A Units [Member]	Class B Units [Member]	Additional Paid In Capital [Member]	Accumulated Deficit [Member]	Accumulated Other Comprehensive Income	Noncontrolling Interest [Member]
Beginning Balance at Dec. 31, 2021	$ 1,499,836	$ 97		$ 888,992	$ (17,840)	$ 62	$ 628,525
Beginning Balance (in shares) at Dec. 31, 2021		97,030,095	58,244,627
Net loss	(13,039)
Net loss	(8,581)				(8,581)		(4,458)
Net loss attributable to noncontrolling interests	(4,458)
Other comprehensive income	1,343					856	487
Vested incentive units				(696)			696
Effect of LLC unit exchanges, as restated	(893)	$ 1		5,071			(5,965)
Effect of LLC unit exchanges, as restated shares		544,302	(544,302)
Forfeited unvested incentive units			(33,549)
Equity-based compensation	6,872			4,377			2,495
Distributions to noncontrolling interests	(258)						(258)
Ending Balance at Mar. 31, 2022	1,493,861	$ 98		897,744	(26,421)	918	621,522
Ending Balance (in shares) at Mar. 31, 2022		97,574,397	57,666,776
Beginning Balance at Dec. 31, 2022	1,481,945	$ 105		970,207	(25,062)	3,668	533,027
Beginning Balance (in shares) at Dec. 31, 2022		105,138,273	50,433,101
Net loss	(15,972)
Net loss	(12,063)				(12,063)		(3,909)
Net loss attributable to noncontrolling interests	(3,909)
Other comprehensive income	(1,247)					(875)	(372)
Vested incentive units				(505)			505
Effect of LLC unit exchanges, as restated	(10,466)	$ 5		41,881			(52,352)
Effect of LLC unit exchanges, as restated shares		4,771,545	(4,771,545)
Forfeited unvested incentive units			(34,623)
Equity-based compensation	11,128			7,811			3,317
Issuance of Class A Common Stock upon vesting of RSUs, shares		380,676
Issuance of Class A Common Stock upon vesting of RSUs				828			(828)
Shares withheld related to net share settlement (in shares)		(127,829)
Shares withheld related to net share settlement	(1,530)			(1,530)
Ending Balance at Mar. 31, 2023	$ 1,463,858	$ 110		$ 1,018,692	$ (37,125)	$ 2,793	$ 479,388
Ending Balance (in shares) at Mar. 31, 2023		110,162,665	45,626,933

Acquisitions - Schedule of Business Acquisition, Pro Forma Information (Details) $ in Thousands	3 Months Ended
	Mar. 31, 2022 USD ($)
Business Combinations [Abstract]
Revenue	$ 51,601
Net loss	$ (13,636)

Derivative Instruments and Hedging Activities

3 Months Ended

Mar. 31, 2023

Derivative Instruments and Hedging Activities Disclosure [Abstract]

Derivative Instruments and Hedging Activities

11. Derivative Instruments and Hedging Activities

Risk Management Objective of Using Derivatives

The Company is exposed to risks from changes in interest rates related to the 2021 Term Loan (See Note 10. Long-Term Debt). The Company uses derivative financial instruments, specifically, interest rate swap contracts, in order to manage its exposure to interest rate movements. Interest rate swaps designated as cash flow hedges involve the receipt of variable amounts from a counterparty in exchange for the Company making fixed-rate payments over the life of the agreements without exchange of the underlying notional amount. Our primary objective in holding derivatives is to reduce the volatility of cash flows associated with changes in interest rates. The Company does not enter into derivative transactions for speculative or trading purposes.

Cash Flow Hedges of Interest Rate Risk

The Company entered into two interest rate swap agreements, effective on March 31, 2022. Until October 31, 2022, the counterparties to each of the agreements paid the Company interest at a floating rate on the notional amounts based on the one-month USD-LIBOR swap rate. On October 31, 2022, in conjunction with the amendment to the 2021 Credit Agreement (See Note 10. Long-Term Debt), the Company amended the two interest rate swap agreements to replace the LIBO rate with Term SOFR. As a result, subsequent to October 31, 2022, the counterparties paid and will continue to pay interest at a floating rate based on Term SOFR.

As of March 31, 2023, the two outstanding interest rate swap agreements each had a notional value of $66.2 million with fixed interest rates of 1.909% and 1.9065%. Interest payments under the swaps are made monthly on a net settlement basis. The Company has not recorded any amounts due to ineffectiveness for the period ended March 31, 2023. The notional value of each interest rate swap agreement is expected to match the corresponding principal amount of a portion of our borrowings under the 2021 Term Loan. The swap agreements mature on March 31, 2025.

The derivative interest rate swaps are designated and qualify as cash flow hedges. Consequently, the change in the estimated fair value of the effective portion of the derivative is recognized in accumulated other comprehensive income (“AOCI”) on our consolidated balance sheets and reclassified to interest expense, net, when the underlying transaction has an impact on earnings. The Company expects to recognize approximately $3.5 million of net pre-tax gains from accumulated other comprehensive income as a reduction of interest expense in the next twelve months associated with its interest rate swaps. The Company recognizes derivative instruments and hedging activities on a gross basis as either assets or liabilities on the Company’s consolidated balance sheets and measures them at fair value. Hedge accounting generally provides for the matching of the timing of gain or loss recognition on the hedging instrument with the earnings effect of the hedged forecasted transactions in a cash flow hedge. To receive hedge accounting treatment, all hedging relationships are formally documented at the inception of the hedge, and the hedges must be highly effective in offsetting changes to future cash flows on hedged transactions.

The fair values of the interest rate swaps and their respective locations in our condensed consolidated balance sheets at March 31, 2023 and December 31, 2022 were as follows:


(in thousands)
Description	Balance Sheet Location	March 31, 2023		December 31, 2022
Short-term derivative asset	Prepaid expenses and other current assets	$	3,460	$	3,716
Long-term derivative asset	Other assets		1,735		2,834

Income Taxes - Additional Information (Details) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022
Tax Credit Carryforward [Table]
Unrecognized tax benefits	$ 0		$ 0
Effective tax rate	4.30%	3.20%
Deferred tax liability	$ 78,300,000
Tax receivable agreement liability	$ 165,700,000		$ 155,100,000
Tax receivable agreement realized tax benefits payable to related parties percent	85.00%
Tax Receivable Agreement Benefit percentage	15.00%
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	21.00%
TRA Remeasurement Gain Loss	$ 3,600,000	$ 200,000

Revenue - Summary of Deferred Contract Costs (Details) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022
Disaggregation of Revenue [Line Items]
Additional amounts deferred	$ 64,773		$ 238,558
Deferred contract costs, net of current portion	15,080		14,596
Deferred contract costs	(4,021)	$ (3,299)
Deferred Contract Costs [Member]
Disaggregation of Revenue [Line Items]
Balance at beginning of period	24,983	$ 18,547	18,547
Costs amortized	(2,860)		(8,816)
Additional amounts deferred	4,021		15,252
Balance at end of period	26,144		24,983
Deferred contract costs, net of current portion	11,064		10,387
Non-current	15,080		14,596
Deferred contract costs	$ 26,144		$ 24,983

Short-term Investments - Schedule of Short-term Investments (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Debt Securities, Available-for-Sale [Line Items]
Amortized Cost	$ 219,090	$ 185,164
Gross Unrealized Gains	41	53
Gross Unrealized Losses	(176)	(278)
Fair Value	218,955	184,939
U.S. Treasuries [Member]
Debt Securities, Available-for-Sale [Line Items]
Amortized Cost	73,491	59,849
Gross Unrealized Gains	15	3
Gross Unrealized Losses	(78)	(129)
Fair Value	73,428	59,723
Agency Bonds [Member]
Debt Securities, Available-for-Sale [Line Items]
Amortized Cost	3,290	6,450
Gross Unrealized Gains	1	4
Gross Unrealized Losses	0	(2)
Fair Value	3,291	6,452
Commercial Paper [Member]
Debt Securities, Available-for-Sale [Line Items]
Amortized Cost	105,554	95,831
Gross Unrealized Gains	13	29
Gross Unrealized Losses	(73)	(123)
Fair Value	105,494	95,737
Certificates of Deposit [Member]
Debt Securities, Available-for-Sale [Line Items]
Amortized Cost	36,755	23,034
Gross Unrealized Gains	12	17
Gross Unrealized Losses	(25)	(24)
Fair Value	$ 36,742	$ 23,027

Loss Per Share (Tables)

3 Months Ended

9 Months Ended

Mar. 31, 2023

Sep. 30, 2022

Earnings Per Share [Abstract]

Schedule of Net Loss Per Share, Basic and Diluted

The following table sets forth reconciliations of the numerators and denominators used to compute basic and diluted net loss per share of Class A Common Stock for the three months ended March 31, 2023 and 2022.


	Three Months Ended March 31,
	2023			2022
(in thousands)	(As Restated)
Numerator:
Net loss	$	(15,972	)	$	(13,039	)
Less: Net loss attributable to noncontrolling interests		(3,909	)		(4,458	)
Net loss attributable to Definitive Healthcare Corp.	$	(12,063	)	$	(8,581	)

The following table sets forth the computation of basic and diluted net loss per share of Class A Common Stock for the three months ended March 31, 2023 and 2022 (per share amounts unaudited).


	Three Months Ended March 31,
	2023			2022
(in thousands, except number of shares and per share amounts)	(As Restated)
Basic net loss per share attributable to common stockholders
Numerator:
Allocation of net loss attributable to Definitive Healthcare Corp.	$	(12,063	)	$	(8,581	)
Denominator:
Weighted average number of shares of Class A Common Stock outstanding		108,234,043			97,158,823
Net loss per share, basic and diluted	$	(0.11	)	$	(0.09	)

Schedule of Dilutive Securities Excluded from Computation of Diluted Net Loss Per Share

The following table presents potentially dilutive securities excluded from the computation of diluted net loss per share for the period presented because their effect would have been anti-dilutive:


	Three Months Ended March 31,
	2023		2022
Definitive OpCo LLC Units (vested and unvested)		45,626,933		57,666,776
Restricted Stock Units		6,211,625		3,098,264

Segment and Geographic Data - Schedule of Revenue by Geographic Areas (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Entity Wide Revenue Major Customer [Line Items]
Revenue	$ 59,201	$ 50,124

- Definition

+ References

+ Details

Income Taxes

3 Months Ended

Mar. 31, 2023

Income Tax Disclosure [Abstract]

Income Taxes

16. Income Taxes

During the three months ended March 31, 2023, management performed an assessment of the recoverability of deferred tax assets. Management determined, based on the accounting standards applicable to such assessment, that there was sufficient negative evidence as a result of the Company’s scheduled reversal of deferred tax liabilities and cumulative losses to conclude it was more likely than not that its deferred tax assets would not be realized and has recorded a valuation allowance against its deferred tax assets that are not more likely than not to be realized. In the event that management was to determine that the Company would be able to realize its deferred tax assets in the future in excess of their net recorded amount, an adjustment to the valuation allowance would be made which would reduce the provision for income taxes.

As of March 31, 2023, the Company has recorded a net deferred tax liability of $78.3 million, as restated. The net deferred tax liability reflects a valuation allowance against deferred tax assets that are more likely than not to not be realized as well as reversing taxable temporary differences that will not provide a source of taxable income due to attribute limitation rules.

The Company recognizes uncertain income tax positions when it is more-likely-than-not the position will be sustained upon examination. As of March 31, 2023 and December 31, 2022, the Company has not identified any uncertain tax positions and has not recognized any related reserves.

The Company's effective tax rate was 4.3%, as restated, and 3.2%, as restated, for the three months ended March 31, 2023 and 2022, respectively. The Company’s effective tax rate differs from the statutory tax rate of 21% due to the valuation allowance recorded, foreign tax rates that differ from the U.S. statutory tax rate, and partnership income that is not taxed.

As described above, the Company has a valuation allowance as it has not yet attained a sustained level of profitability and the objectively verifiable negative evidence outweighed the positive evidence. The income of the Company’s subsidiaries is generally subject to corporate-level taxation, and certain of these subsidiaries have a valuation allowance whereas others do not. The effective tax rates for each period generally arise from the tax provisions for Company subsidiaries without valuation allowances, and the impact of any revaluation of deferred taxes arising from changes in the states effective tax rates. Such revaluations are caused by changes in state apportionment factors arising from fluctuations in the mix of sales, property and payroll by state, certain state tax rate changes and certain state tax incentives.

Tax Receivable Agreement

Pursuant to the Company's election under Section 754 of the Internal Revenue Code (the "Code"), the Company expects to obtain an increase in its share of the tax basis in the net assets of AIDH Topco, LLC when LLC Interests are redeemed or exchanged by other members. The Company plans to make an election under Section 754 of the Code for each taxable year in which a redemption of exchange of LLC Interest occurs. The Company intends to treat any redemptions and exchanges of LLC Interest as direct purchases of LLC Interests for U.S. federal income tax purposes. These increases in tax basis may reduce the amounts that would otherwise be paid in the future to various tax authorities. They may also decrease gains (or increase losses) on future dispositions of certain capital assets to the extent tax basis is allocated to those capital assets.

In connection with the IPO, the Company entered into a Tax Receivable Agreement ("TRA") among Definitive Healthcare Corp., Definitive OpCo, and the TRA Parties and has recorded a liability under the TRA of $165.7 million, as restated, and $155.1 million, as restated, as of March 31, 2023 and December 31, 2022, respectively. During the three months ended March 31, 2023 and 2022, the Company recognized a TRA remeasurement loss of $3.6 million, as restated, and $0.2 million, as restated, within Other expense, net in the Company’s condensed consolidated statements of operations. Under the TRA, the Company generally will be required to pay to the TRA Parties 85% of the amount of cash savings, if any, in U.S. federal, state, or local tax that the Company actually realizes directly or indirectly (or are deemed to realize in certain circumstances) as a result of (i) certain tax basis adjustments resulting from (a) acquisitions by the Company of LLC Units from pre-IPO holders in connection with the IPO, and (b) subsequent redemptions or exchanges of LLC Units by holders for Class A Common Stock or other consideration, (ii) certain tax attributes acquired by the Company from the Blocker Companies in the Reorganization Transactions, and (iii) certain payments made under the TRA. The Company expects to benefit from the remaining 15% of any tax benefits that it may actually realize. To the extent that the Company is unable to timely make payments under the TRA for any reason, such payments generally will be deferred and will accrue interest until paid.

- Definition

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

+ References

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

Short-term Investments

3 Months Ended

Mar. 31, 2023

Investments, Debt and Equity Securities [Abstract]

Short-term Investments

5. Short-term Investments

Short-term investments classified as available-for-sale consisted of the following:


	March 31, 2023
(in thousands)	Amortized Cost		Gross Unrealized Gains		Gross Unrealized Losses			Fair Value
Short-term investments:
US Treasuries	$	73,491	$	15	$	(78	)	$	73,428
Agency bonds		3,290		1		—			3,291
Commercial paper		105,554		13		(73	)		105,494
Certificates of deposit		36,755		12		(25	)		36,742
Total short-term investments	$	219,090	$	41	$	(176	)	$	218,955

	December 31, 2022
(in thousands)	Amortized Cost		Gross Unrealized Gains		Gross Unrealized Losses			Fair Value
Short-term investments:
US Treasuries	$	59,849	$	3	$	(129	)	$	59,723
Agency bonds		6,450		4		(2	)		6,452
Commercial paper		95,831		29		(123	)		95,737
Certificates of deposit		23,034		17		(24	)		23,027
Total short-term investments	$	185,164	$	53	$	(278	)	$	184,939

All short-term investments had stated maturity dates of less than one year.

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Income Statement [Abstract]
Revenue	$ 59,201	$ 50,124
Cost of revenue:
Cost of revenue exclusive of amortization	8,552	5,950
Amortization	3,354	5,378
Gross profit	47,295	38,796
Operating expenses:
Sales and marketing	23,423	21,293
Product development	9,884	6,850
General and administrative	14,079	11,035
Depreciation and amortization	9,590	9,874
Transaction, integration and restructuring expenses	2,590	1,310
Total operating expenses	59,566	50,362
Loss from operations	(12,271)	(11,566)
Other income (expense), net:
Interest income	2,834	70
Interest expense	(3,614)	(1,954)
Other expense, net	(3,631)	(15)
Total other expense, net	(4,411)	(1,899)
Net loss before income taxes	(16,682)	(13,465)
Benefit from income taxes	710	426
Net loss	(15,972)	(13,039)
Increase in net loss attributable to noncontrolling interests due to restatement items	(3,909)	(4,458)
Net loss attributable to Definitive Healthcare Corp.	$ (12,063)	$ (8,581)
Net loss per share of Class A common stock:
Basic and diluted	$ (0.11)	$ (0.09)
Basic and diluted	$ (0.11)	$ (0.09)
Weighted average Class A Common Stock outstanding:
Basic and diluted	108,234,043	97,158,823
Basic and diluted	108,234,043	97,158,823

Organization and Basis of Presentation- Additional Information (Detail)	3 Months Ended
	Mar. 31, 2023
Entity Incorporation, Date of Incorporation	May 05, 2021

Equity-Based Compensation Expense - Summary of Equity Based Compensation Expense Recognized (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Employee Service Share Based Compensation Allocation Of Recognized Period Costs [Line Items]
Stock-based compensation expense	$ 11,128	$ 6,872
Cost of Revenue
Employee Service Share Based Compensation Allocation Of Recognized Period Costs [Line Items]
Stock-based compensation expense	258	232
Sales and Marketing
Employee Service Share Based Compensation Allocation Of Recognized Period Costs [Line Items]
Stock-based compensation expense	2,649	3,746
Product Development
Employee Service Share Based Compensation Allocation Of Recognized Period Costs [Line Items]
Stock-based compensation expense	3,011	1,289
General and administrative
Employee Service Share Based Compensation Allocation Of Recognized Period Costs [Line Items]
Stock-based compensation expense	$ 5,210	$ 1,605

Loss Per Share

3 Months Ended

Mar. 31, 2023

Earnings Per Share [Abstract]

Loss Per Share

17. Loss Per Share

Basic net loss per share of Class A Common Stock is computed by dividing net income attributable to Definitive Healthcare Corp. by the weighted-average number of shares of Class A Common Stock outstanding during the period, excluding unvested equity awards and subsidiary member units not exchanged. Diluted earnings per share of Class A Common Stock is calculated by dividing net income attributable to Definitive Healthcare Corp., adjusted for the assumed exchange of all potentially dilutive securities by the weighted-average number of shares of Class A Common Stock outstanding.


	Three Months Ended March 31,
	2023			2022
(in thousands)	(As Restated)
Numerator:
Net loss	$	(15,972	)	$	(13,039	)
Less: Net loss attributable to noncontrolling interests		(3,909	)		(4,458	)
Net loss attributable to Definitive Healthcare Corp.	$	(12,063	)	$	(8,581	)

The following table sets forth the computation of basic and diluted net loss per share of Class A Common Stock for the three months ended March 31, 2023 and 2022 (per share amounts unaudited).


	Three Months Ended March 31,
	2023			2022
(in thousands, except number of shares and per share amounts)	(As Restated)
Basic net loss per share attributable to common stockholders
Numerator:
Allocation of net loss attributable to Definitive Healthcare Corp.	$	(12,063	)	$	(8,581	)
Denominator:
Weighted average number of shares of Class A Common Stock outstanding		108,234,043			97,158,823
Net loss per share, basic and diluted	$	(0.11	)	$	(0.09	)

Shares of the Company’s Class B Common Stock do not participate in the earnings or losses of Definitive Healthcare Corp. and are therefore not participating securities. As such, separate presentation of basic and diluted earnings per share of Class B Common Stock under the two-class method has not been presented.

The following table presents potentially dilutive securities excluded from the computation of diluted net loss per share for the period presented because their effect would have been anti-dilutive:


	Three Months Ended March 31,
	2023		2022
Definitive OpCo LLC Units (vested and unvested)		45,626,933		57,666,776
Restricted Stock Units		6,211,625		3,098,264

Restatement of Previously Issued Financial Statements - Schedule of Corrections of Line Items Affected in the Condensed Consolidated Statements Of Cash Flows (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Net loss	$ (15,972)	$ (13,039)
Adjustments to reconcile net loss to net cash provided by operating activities:
Tax receivable agreement remeasurement gain	3,552	162
Deferred income taxes	(773)	(444)
AP, accrued expenses, and other current liabilities	(3,855)	(2,998)
As previously reported [Member]
Net loss	(15,600)	(13,057)
Adjustments to reconcile net loss to net cash provided by operating activities:
Tax receivable agreement remeasurement gain	3,619	248
Deferred income taxes		69
AP, accrued expenses, and other current liabilities	(4,294)	(3,579)
Restatement Adjustments [Member]
Net loss	(372)	18
Adjustments to reconcile net loss to net cash provided by operating activities:
Tax receivable agreement remeasurement gain	(67)	(86)
Deferred income taxes		(513)
AP, accrued expenses, and other current liabilities	$ 439	$ 581

- Definition

The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.

+ References

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+ Details

Accumulated Other Comprehensive Income (Tables)

3 Months Ended

Mar. 31, 2023

Stockholders' Equity Note [Abstract]

Summary of Changes in Accumulated Balances in Other Comprehensive Income

The following table summarize the changes in accumulated balances of other comprehensive income for the three months ended March 31, 2023 and 2022, respectively.


	Three Months Ended March 31, 2023
(in thousands)	Unrealized Gains on Cash Flow Hedges			Unrealized Loss on Investments			Foreign Currency Translation Adjustments			Total
Beginning balance	$	4,307		$	(135	)	$	(504	)	$	3,668
Other comprehensive (loss) income before reclassifications		(344	)		62			14			(268	)
Amounts reclassified from AOCI		(607	)		—			—			(607	)
Ending balance	$	3,356		$	(73	)	$	(490	)	$	2,793


	Three months ended March 31, 2022
(in thousands)	Unrealized Gains on Cash Flow Hedges		Unrealized Loss on Investments			Foreign Currency Translation Adjustments		Total
Beginning balance	$	—	$	—		$	62	$	62
Other comprehensive income (loss) before reclassifications		1,049		(197	)		4		856
Ending balance	$	1,049	$	(197	)	$	66	$	918

Equity-Based Compensation (Tables)

3 Months Ended

Mar. 31, 2023

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Summary of Equity Based Compensation Expense Recognized

A summary of the expense by line item in the condensed consolidated statements of operations for the three months ended March 31, 2023 and 2022, respectively, is provided in the following table.


	Three Months Ended March 31,
(in thousands)	2023		2022
Cost of revenue	$	258	$	232
Sales and marketing		2,649		3,746
Product development		3,011		1,289
General and administrative		5,210		1,605
Total compensation expense	$	11,128	$	6,872

Short-term Investments (Tables)

3 Months Ended

Mar. 31, 2023

Investments, Debt and Equity Securities [Abstract]

Schedule of Short-term Investments

Short-term investments classified as available-for-sale consisted of the following:


	March 31, 2023
(in thousands)	Amortized Cost		Gross Unrealized Gains		Gross Unrealized Losses			Fair Value
Short-term investments:
US Treasuries	$	73,491	$	15	$	(78	)	$	73,428
Agency bonds		3,290		1		—			3,291
Commercial paper		105,554		13		(73	)		105,494
Certificates of deposit		36,755		12		(25	)		36,742
Total short-term investments	$	219,090	$	41	$	(176	)	$	218,955

	December 31, 2022
(in thousands)	Amortized Cost		Gross Unrealized Gains		Gross Unrealized Losses			Fair Value
Short-term investments:
US Treasuries	$	59,849	$	3	$	(129	)	$	59,723
Agency bonds		6,450		4		(2	)		6,452
Commercial paper		95,831		29		(123	)		95,737
Certificates of deposit		23,034		17		(24	)		23,027
Total short-term investments	$	185,164	$	53	$	(278	)	$	184,939

Goodwill and Intangible Assets - Schedule of Intangible Assets and Goodwill (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Finite Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 552,538	$ 552,524
Accumulated Amortization	(214,243)	(201,802)
Net Carrying Amount	338,295	350,722
Goodwill [Member]
Finite Lived Intangible Assets [Line Items]
Gross Carrying Amount	1,324,733	1,324,733
Accumulated Amortization	0	0
Net Carrying Amount	1,324,733	1,324,733
Goodwill And Intangible Assets [Member]
Finite Lived Intangible Assets [Line Items]
Gross Carrying Amount	1,877,271	1,877,257
Accumulated Amortization	(214,243)	(201,802)
Net Carrying Amount	1,663,028	1,675,455
Customer Relationships [Member]
Finite Lived Intangible Assets [Line Items]
Gross Carrying Amount	409,430	409,430
Accumulated Amortization	(137,290)	(128,745)
Net Carrying Amount	272,140	280,685
Developed Technologies [Member]
Finite Lived Intangible Assets [Line Items]
Gross Carrying Amount	56,975	56,965
Accumulated Amortization	(27,563)	(25,514)
Net Carrying Amount	29,412	31,451
Trade Names [Member]
Finite Lived Intangible Assets [Line Items]
Gross Carrying Amount	35,918	35,914
Accumulated Amortization	(7,684)	(7,150)
Net Carrying Amount	28,234	28,764
Database [Member]
Finite Lived Intangible Assets [Line Items]
Gross Carrying Amount	50,215	50,215
Accumulated Amortization	(41,706)	(40,393)
Net Carrying Amount	$ 8,509	$ 9,822

Restatement of Previously Issued Financial Statements (Tables)

3 Months Ended

Mar. 31, 2023

Accounting Changes and Error Corrections [Abstract]

Schedule of Effect of Restatement Item

A summary of the adjustments described above is as follows:


	Three Months Ended
	March 31, 2023						March 31, 2022
(in thousands)	As previously reported			As Restated			As previously reported			As Restated
Net loss	$	(15,600	)	$	(15,972	)	$	(13,057	)	$	(13,039	)
Net loss attributable to noncontrolling interests		(3,783	)		(3,909	)		(4,433	)		(4,458	)
Net loss attributable to Definitive Healthcare Corp.		(11,817	)		(12,063	)		(8,624	)		(8,581	)


	As of
	March 31, 2023				December 31, 2022
(in thousands)	As previously reported		As Restated		As previously reported		As Restated
Total assets	$	2,115,236	$	2,116,867	$	2,120,993	$	2,122,624
Total liabilities		645,785		653,009		633,772		640,679
Total equity		1,469,451		1,463,858		1,487,221		1,481,945

Schedule of Error Corrections and Prior Period Adjustments

The following table sets forth the corrections in each of the individual line items affected in the condensed consolidated statements of operations for each respective period:


	Three Months Ended
(in thousands)	March 31, 2023		March 31, 2022
Increase in general and administrative expense (a)	$	439	$	581
Increase in gain on remeasurement of TRA liability (other income) (b)		67		86
Increase in benefit from income taxes (c)		—		513
Increase (decrease) in net loss due to restatement items		372		(18	)
Increase in net loss attributable to noncontrolling interests due to restatement items (d)		126		25
Increase (decrease) in net loss attributable to Definitive Healthcare Corp. due to restatement items		246		(43	)

See footnote descriptions above (a) Sales Tax (b) Related Impact on TRA (c) Purchase Price Allocation Misstatement (d) Related Impact on Noncontrolling Interests


	Three Months Ended March 31, 2023						Three Months Ended March 31, 2022
(in thousands, except share amounts and per share data)	As previously reported			As Restated			As previously reported			As Restated
Revenue	$	59,201		$	59,201		$	50,124		$	50,124
Cost of revenue:
Cost of revenue exclusive of amortization		8,552			8,552			5,950			5,950
Amortization		3,354			3,354			5,378			5,378
Gross profit		47,295			47,295			38,796			38,796
Operating expenses:
Sales and marketing		23,423			23,423			21,293			21,293
Product development		9,884			9,884			6,850			6,850
General and administrative		13,640			14,079			10,454			11,035
Depreciation and amortization		9,590			9,590			9,874			9,874
Transaction, integration, and restructuring expenses		2,590			2,590			1,310			1,310
Total operating expenses		59,127			59,566			49,781			50,362
Loss from operations		(11,832	)		(12,271	)		(10,985	)		(11,566	)
Other income (expense), net:
Interest income		2,834			2,834			70			70
Interest expense		(3,614	)		(3,614	)		(1,954	)		(1,954	)
Other expense, net		(3,698	)		(3,631	)		(101	)		(15	)
Total other expense, net		(4,478	)		(4,411	)		(1,985	)		(1,899	)
Loss before income taxes		(16,310	)		(16,682	)		(12,970	)		(13,465	)
Benefit from (provision for) income taxes		710			710			(87	)		426
Net loss		(15,600	)		(15,972	)		(13,057	)		(13,039	)
Less: Net loss attributable to noncontrolling interests		(3,783	)		(3,909	)		(4,433	)		(4,458	)
Net loss attributable to Definitive Healthcare Corp.	$	(11,817	)	$	(12,063	)	$	(8,624	)	$	(8,581	)
Net loss per share of Class A Common Stock:
Basic and diluted	$	(0.11	)	$	(0.11	)	$	(0.09	)	$	(0.09	)
Weighted average Common Stock outstanding:
Basic and diluted (1)		108,234,043			108,234,043			97,158,823			97,158,823

The following table sets forth the corrections in each of the line items affected in the condensed consolidated balance sheets for each respective period:


(in thousands)	As previously reported			Restatement Adjustments			As Restated
March 31, 2023
Goodwill	$	1,323,102		$	1,631		$	1,324,733
Total assets		2,115,236			1,631			2,116,867
Accrued expenses and other current liabilities		20,770			8,546			29,316
Total current liabilities		142,620			8,546			151,166
Tax receivable agreements liability, net of current portion		161,721			(1,322	)		160,399
Total liabilities		645,785			7,224			653,009
Additional paid-in capital		1,020,709			(2,017	)		1,018,692
Accumulated deficit		(35,531	)		(1,594	)		(37,125	)
Noncontrolling interests		481,370			(1,982	)		479,388
Total equity		1,469,451			(5,593	)		1,463,858
Total liabilities and equity		2,115,236			1,631			2,116,867

December 31, 2022
Goodwill	$	1,323,102		$	1,631		$	1,324,733
Total assets		2,120,993			1,631			2,122,624
Accrued expenses and other current liabilities		18,748			8,107			26,855
Total current liabilities		132,503			8,107			140,610
Tax receivable agreements liability, net of current portion		156,311			(1,200	)		155,111
Total liabilities		633,772			6,907			640,679
Additional paid-in capital		972,077			(1,870	)		970,207
Accumulated deficit		(23,714	)		(1,348	)		(25,062	)
Noncontrolling interests		535,085			(2,058	)		533,027
Total equity		1,487,221			(5,276	)		1,481,945
Total liabilities and equity		2,120,993			1,631			2,122,624

The following table sets forth the corrections in each of the line items affected in the condensed consolidated statements of changes in total equity for each respective period:


	Additional Paid-In			Accumulated			Noncontrolling			Total
(in thousands)	Capital			Deficit			Interests			Equity
December 31, 2022
As reported	$	972,077		$	(23,714	)	$	535,085		$	1,487,221
Adjustment due to cumulative error correction		(1,870	)		(1,348	)		(2,058	)		(5,276	)
As restated	$	970,207		$	(25,062	)	$	533,027		$	1,481,945

March 31, 2023
As reported	$	1,020,709		$	(35,531	)	$	481,370		$	1,469,451
Adjustment due to cumulative error correction		(2,017	)		(1,594	)		(1,982	)		(5,593	)
As restated	$	1,018,692		$	(37,125	)	$	479,388		$	1,463,858

The following table sets forth the corrections in each of the line items affected in the condensed consolidated statements of cash flows for each respective period:


(in thousands)	As previously reported			Error correction			As Restated
March 31, 2023
Net loss	$	(15,600	)	$	(372	)	$	(15,972	)
Adjustments to reconcile net loss to net cash provided by operating activities:
Tax receivable agreement remeasurement gain		3,619			(67	)		3,552
AP, accrued expenses, and other current liabilities		(4,294	)		439			(3,855	)

March 31, 2022
Net loss	$	(13,057	)	$	18		$	(13,039	)
Adjustments to reconcile net loss to net cash provided by operating activities:
Tax receivable agreement remeasurement gain		248			(86	)		162
Deferred income taxes		69			(513	)		(444	)
AP, accrued expenses, and other current liabilities		(3,579	)		581			(2,998	)

Accrued Expenses and Other Current Liabilities (Tables)

3 Months Ended

Mar. 31, 2023

Accounts Payable and Accrued Liabilities, Current [Abstract]

Schedule of Accrued Expenses and Other Current Liabilities

Accrued expenses and other current liabilities consisted of the following:


	March 31, 2023		December 31, 2022
(in thousands)	(As Restated)
Payroll and payroll-related	$	7,587	$	11,961
Tax receivable agreement, current portion		5,203		—
Contingent consideration, current		2,250		—
Sales, franchise, and other taxes		10,528		11,738
Other		3,748		3,156
Accrued expenses and other current liabilities	$	29,316	$	26,855

Stockholders' Equity and Members' Equity - Additional Information (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Class Of Stock [Line Items]
Equity-based compensation	$ 11,128	$ 6,872

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Current assets:
Cash and cash equivalents	$ 124,961	$ 146,934
Short-term investments	218,955	184,939
Accounts receivable, net	51,801	58,799
Prepaid expenses and other current assets	14,711	12,686
Current portion of deferred contract costs	11,064	10,387
Total current assets	421,492	413,745
Property and equipment, net	4,452	4,464
Operating lease right-of-use assets, net	9,118	9,681
Other assets	3,697	4,683
Deferred contract costs, net of current portion	15,080	14,596
Intangible assets, net	338,295	350,722
Goodwill	1,324,733	1,324,733
Total assets	2,116,867	2,122,624
Current liabilities:
Accounts payable	4,535	3,948
Accrued expenses and other current liabilities	29,316	26,855
Current portion of deferred revenue	105,362	99,692
Current portion of term loan	10,313	8,594
Current portion of operating lease liabilities	1,640	1,521
Total current liabilities	151,166	140,610
Long term liabilities:
Deferred revenue	138	236
Term loan, net of current portion	252,465	255,765
Operating lease liabilities, net of current portion	9,491	9,969
Tax receivable agreements liability, net of current portion	160,399	155,111
Deferred tax liabilities	78,315	75,737
Other long-term liabilities	1,035	3,251
Total liabilities	653,009	640,679
Equity:
Additional paid-in capital	1,018,692	970,207
Accumulated other comprehensive income	2,793	3,668
Accumulated deficit	(37,125)	(25,062)
Noncontrolling interests	479,388	533,027
Total equity	1,463,858	1,481,945
Total liabilities and equity	2,116,867	2,122,624
Common Class A [Member]
Equity:
Common stock, value	110	105
Common Class B
Equity:
Common stock, value	$ 0	$ 0

Accounts Receivable

3 Months Ended

Mar. 31, 2023

Receivables [Abstract]

Accounts Receivable

6. Accounts Receivable

Accounts receivable consisted of the following:


(in thousands)	March 31, 2023			December 31, 2022
Accounts receivable	$	52,926		$	59,780
Unbilled receivable		554			881
		53,480			60,661
Less: allowance for doubtful accounts		(1,679	)		(1,862	)
Accounts receivable, net	$	51,801		$	58,799

Acquisitions - Summary of Allocation of Purchase Price to the Fair Value of Assets Acquired (Details) - AW acquisition [Member] $ in Thousands	Mar. 31, 2023 USD ($)
Cash	$ 2,146
Accounts receivable	3,525
Prepaid expenses and other current assets	847
Property and equipment	134
Intangible assets	46,000
Right-of-use asset, operating leases	832
Other assets	703
Accounts payable and accrued expenses	(1,028)
Deferred revenue	(3,365)
Right-of-use liability, operating leases	(832)
Deferred taxes	(10,278)
Other liabilities	(900)
Total assets acquired and liabilities assumed	37,784
Goodwill	61,659
Purchase price	99,443
Preliminary, as originally reported [Member]
Cash	2,146
Accounts receivable	3,575
Prepaid expenses and other current assets	506
Property and equipment	134
Intangible assets	46,000
Right-of-use asset, operating leases	832
Other assets	0
Accounts payable and accrued expenses	(485)
Deferred revenue	(3,691)
Right-of-use liability, operating leases	(832)
Deferred taxes	(10,345)
Other liabilities	(267)
Total assets acquired and liabilities assumed	37,573
Goodwill	62,072
Purchase price	99,645
Measurement period adjustments [Member]
Cash	0
Accounts receivable	(50)
Prepaid expenses and other current assets	341
Property and equipment	0
Intangible assets	0
Right-of-use asset, operating leases	0
Other assets	703
Accounts payable and accrued expenses	(543)
Deferred revenue	326
Right-of-use liability, operating leases	0
Deferred taxes	67
Other liabilities	(633)
Total assets acquired and liabilities assumed	211
Goodwill	(413)
Purchase price	$ (202)

Revenue (Additional Information) (Details)	Mar. 31, 2023
Revenue from Contract with Customer [Abstract]
Percentage of revenue expected to recognize	68.00%

Accrued Expenses and Other Current Liabilities - Schedule of Accrued Expenses And Other Current Liabilities (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Accounts Payable and Accrued Liabilities, Current [Abstract]
Payroll and payroll-related	$ 7,587	$ 11,961
Tax receivable agreement, current portion	5,203	0
Contingent consideration, current	2,250	0
Sales, franchise and other taxes	10,528	11,738
Other	3,748	3,156
Accrued expenses and other current liabilities	$ 29,316	$ 26,855

Noncontrolling Interest

3 Months Ended

Mar. 31, 2023

Noncontrolling Interest [Abstract]

Noncontrolling Interest

13. Noncontrolling Interest

Definitive Healthcare Corp. operates and controls all of the business and affairs of Definitive OpCo, and through Definitive OpCo and its subsidiaries, conducts its business. Accordingly, Definitive Healthcare Corp. consolidates the financial results of Definitive OpCo, and reports the noncontrolling interests of its consolidated subsidiaries on its condensed consolidated financial statements based on the LLC Units held by Continuing Pre-IPO LLC Members other than Definitive Healthcare Corp. Changes in Definitive Healthcare Corp.'s ownership interest in its consolidated subsidiaries are accounted for as equity transactions. As such, future redemptions or direct exchanges of LLC Units by such Continuing Pre-IPO LLC Members will result in a change in ownership and reduce or increase the amount recorded as noncontrolling interests and increase or decrease additional paid-in capital in the Company’s Condensed Consolidated Balance Sheets.

During the three months ended March 31, 2023, 4,771,545 LLC Units held by Continuing Pre-IPO LLC Members were exchanged for shares of Class A Common Stock of Definitive Healthcare Corp. pursuant to the terms of the Amended LLC Agreement. In addition, 380,676 restricted stock units vested and 127,829 shares were withheld to cover withholding tax obligations, resulting in the net issuance of 252,847 shares of Class A Common Stock of Definitive Healthcare Corp., for which LLC Units were issued on a one-for-one basis pursuant to the Definitive OpCo second amended and restated limited liability company agreement entered into in connection with the IPO.

As of March 31, 2023 and December 31, 2022, Definitive Healthcare Corp. held ownership interests in Definitive OpCo of 71.4% and 68.2%, respectively, and noncontrolling interests of 28.6% and 31.8%, respectively.

Property and Equipment - Additional Information (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Property Plant And Equipment [Line Items]
Depreciation and amortization	$ 9,590	$ 9,874
Property Plant And Equipment [Member]
Property Plant And Equipment [Line Items]
Depreciation and amortization	$ 500	$ 500

Restatement of Previously Issued Financial Statements - Schedule of Corrections of Line Items Affected in the Condensed Consolidated Balance Sheets (Detail) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Goodwill	$ 1,324,733	$ 1,324,733
Total assets	2,116,867	2,122,624
Accrued expenses and other current liabilities	29,316	26,855
Total Current liabilities	151,166	140,610
Tax receivable agreements liability, net of current portion	160,399	155,111
Total liabilities	653,009	640,679
Additional paid-in capital	1,018,692	970,207
Accumulated deficit	(37,125)	(25,062)
Noncontrolling interests	479,388	533,027
Total equity	1,463,858	1,481,945
Total liabilities and equity	2,116,867	2,122,624
As previously reported [Member]
Goodwill	1,323,102	1,323,102
Total assets	2,115,236	2,120,993
Accrued expenses and other current liabilities	20,770	18,748
Total Current liabilities	142,620	132,503
Tax receivable agreements liability, net of current portion	161,721	156,311
Total liabilities	645,785	633,772
Additional paid-in capital	1,020,709	972,077
Accumulated deficit	(35,531)	(23,714)
Noncontrolling interests	481,370	535,085
Total equity	1,469,451	1,487,221
Total liabilities and equity	2,115,236	2,120,993
Restatement Adjustments [Member]
Goodwill	1,631	1,631
Total assets	1,631	1,631
Accrued expenses and other current liabilities	8,546	8,107
Total Current liabilities	8,546	8,107
Tax receivable agreements liability, net of current portion	(1,322)	(1,200)
Total liabilities	7,224	6,907
Additional paid-in capital	(2,017)	(1,870)
Accumulated deficit	(1,594)	(1,348)
Noncontrolling interests	(1,982)	(2,058)
Total equity	(5,593)	(5,276)
Total liabilities and equity	$ 1,631	$ 1,631

Accumulated Other Comprehensive Income - Summary of Changes in Accumulated Balances in Other Comprehensive Loss (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Unrealized Gains on Cash Flow Hedges [Member]
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning Balance	$ 4,307	$ 0
Other comprehensive (loss) income before reclassifications	(344)	1,049
Amounts reclassified from AOCI	(607)
Ending Balance	3,356	1,049
Unrealized Loss on Investments [Member]
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning Balance	(135)	0
Other comprehensive (loss) income before reclassifications	62	(197)
Amounts reclassified from AOCI	0
Ending Balance	(73)	(197)
Foreign Currency Translation Adjustment [Member]
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning Balance	(504)	62
Other comprehensive (loss) income before reclassifications	14	4
Amounts reclassified from AOCI	0
Ending Balance	(490)	66
AOCI Attributable to Parent [Member]
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning Balance	3,668	62
Other comprehensive (loss) income before reclassifications	(268)	856
Amounts reclassified from AOCI	(607)
Ending Balance	$ 2,793	$ 918

- Definition

Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.

+ References

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-Name Accounting Standards Codification
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-SubTopic 10
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-Subparagraph (SX 210.4-08(g)(1)(ii))
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+ Details

Acquisitions (Tables)

3 Months Ended

Mar. 31, 2023

Business Combinations [Abstract]

Summary of Transaction Transferred

The consideration transferred for the transaction is summarized as follows:


(in thousands)
Initial cash investment in December 2021	$	40,000
Cash consideration paid at closing		58,645
Working capital adjustment		(202	)
Contingent consideration		1,000
Purchase price	$	99,443

Summary of Allocation of Purchase Price to the Fair Value of Assets Acquired


(in thousands)
Purchase price allocation:	Preliminary, as originally reported			Measurement period adjustments			As adjusted
Cash	$	2,146		$	—		$	2,146
Accounts receivable		3,575			(50	)		3,525
Prepaid expenses and other current assets		506			341			847
Property and equipment		134			—			134
Intangible assets		46,000			—			46,000
Right-of-use asset, operating leases		832			—			832
Other assets		—			703			703
Accounts payable and accrued expenses		(485	)		(543	)		(1,028	)
Deferred revenue		(3,691	)		326			(3,365	)
Right-of-use liability, operating leases		(832	)		—			(832	)
Deferred taxes		(10,345	)		67			(10,278	)
Other liabilities		(267	)		(633	)		(900	)
Total assets acquired and liabilities assumed		37,573			211			37,784
Goodwill		62,072			(413	)		61,659
Purchase price	$	99,645		$	(202	)	$	99,443

Schedule of Business Acquisition, Pro Forma Information

Unaudited Pro Forma Supplementary Data:


	Three Months Ended March 31, 2022
(in thousands)	(As Restated)
Revenue	$	51,601
Net loss		(13,636	)

Restatement of Previously Issued Financial Statements - Schedule of Effect of Restatement Item (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022
Net loss	$ (15,972)	$ (13,039)
Net loss attributable to noncontrolling interests	(3,909)	(4,458)
Net loss	(12,063)	(8,581)
Total assets	2,116,867		$ 2,122,624
Total liabilities	653,009		640,679
Total equity	1,463,858		1,481,945
As previously reported [Member]
Net loss	(15,600)	(13,057)
Net loss attributable to noncontrolling interests	(3,783)	(4,433)
Net loss	(11,817)	$ (8,624)
Total assets	2,115,236		2,120,993
Total liabilities	645,785		633,772
Total equity	$ 1,469,451		$ 1,487,221

- Definition

Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.

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Sum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future.

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The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

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+ Details

Goodwill and Intangible Assets

3 Months Ended

Mar. 31, 2023

Goodwill and Intangible Assets Disclosure [Abstract]

Goodwill and Intangible Assets

8. Goodwill and Intangible Assets

The carrying amounts of goodwill and intangible assets, as of March 31, 2023 and December 31, 2022, consisted of the following:


	March 31, 2023
	Gross Carrying Amount		Accumulated Amortization			Net Carrying Amount
(in thousands)	(As Restated)
Finite-lived intangible assets:
Customer relationships	$	409,430	$	(137,290	)	$	272,140
Developed technologies		56,975		(27,563	)		29,412
Tradenames		35,918		(7,684	)		28,234
Database		50,215		(41,706	)		8,509
Total finite-lived intangible assets		552,538		(214,243	)		338,295
Goodwill		1,324,733		—			1,324,733
Total goodwill and intangible assets	$	1,877,271	$	(214,243	)	$	1,663,028


	December 31, 2022
	Gross Carrying Amount		Accumulated Amortization			Net Carrying Amount
(in thousands)	(As Restated)
Finite-lived intangible assets:
Customer relationships	$	409,430	$	(128,745	)	$	280,685
Developed technologies		56,965		(25,514	)		31,451
Tradenames		35,914		(7,150	)		28,764
Database		50,215		(40,393	)		9,822
Total finite-lived intangible assets		552,524		(201,802	)		350,722
Goodwill		1,324,733		—			1,324,733
Total goodwill and intangible assets	$	1,877,257	$	(201,802	)	$	1,675,455

Amortization expense associated with finite-lived intangible assets was $12.4 million and $14.7 million for the three months ended March 31, 2023 and 2022, respectively, of which $3.4 million and $5.4 million was included in cost of revenue for each respective period.

Estimated total intangible amortization expense during the next five years and thereafter is as follows:


(in thousands)
2023, excluding the three months ended March 31, 2023	$	37,467
2024		46,925
2025		42,367
2026		34,892
2027		28,559
Thereafter		148,085
Total	$	338,295

The Company determined it had one reporting unit. There was no impairment of goodwill in the three months ended March 31, 2023 or 2022.

Restatement of Previously Issued Financial Statements - Schedule of Corrections of Line Items Affected in the Condensed Consolidated Statements of Operations (Detail) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Revenue	$ 59,201	$ 50,124
Cost of revenue:
Cost of revenue exclusive of amortization	8,552	5,950
Amortization	3,354	5,378
Gross profit	47,295	38,796
Operating expenses:
Sales and marketing	23,423	21,293
Product development	9,884	6,850
Increase in general and administrative expense	14,079	11,035
Depreciation and amortization	9,590	9,874
Transaction, integration and restructuring expenses	2,590	1,310
Total operating expenses	59,566	50,362
Loss from operations	(12,271)	(11,566)
Other income (expense), net:
Interest income	2,834	70
Interest expense	(3,614)	(1,954)
Other expense, net	(3,631)	(15)
Total other expense, net	(4,411)	(1,899)
Net loss before income taxes	(16,682)	(13,465)
Increase in benefit from income taxes	(710)	(426)
Increase (decrease) in net loss due to restatement items	15,972	13,039
Increase in net loss attributable to noncontrolling interests due to restatement items	(3,909)	(4,458)
Increase (decrease) in net loss attributable to Definitive Healthcare Corp. due to restatement items	$ (12,063)	$ (8,581)
Net loss per share of Class A common stock:
Basic and diluted	$ (0.11)	$ (0.09)
Basic and diluted	$ (0.11)	$ (0.09)
Weighted average Common Stock outstanding:
Basic and diluted	108,234,043	97,158,823
Basic and diluted	108,234,043	97,158,823
Restatement Adjustments [Member]
Increase in gain on remeasurement of TRA liability (other income)	$ 67	$ 86
Operating expenses:
Increase in general and administrative expense	439	581
Other income (expense), net:
Increase in benefit from income taxes	0	513
Increase (decrease) in net loss due to restatement items	372	(18)
Increase in net loss attributable to noncontrolling interests due to restatement items	126	25
Increase (decrease) in net loss attributable to Definitive Healthcare Corp. due to restatement items	246	(43)
As previously reported [Member]
Revenue	59,201	50,124
Cost of revenue:
Cost of revenue exclusive of amortization	8,552	5,950
Amortization	3,354	5,378
Gross profit	47,295	38,796
Operating expenses:
Sales and marketing	23,423	21,293
Product development	9,884	6,850
Increase in general and administrative expense	13,640	10,454
Depreciation and amortization	9,590	9,874
Transaction, integration and restructuring expenses	2,590	1,310
Total operating expenses	59,127	49,781
Loss from operations	(11,832)	(10,985)
Other income (expense), net:
Interest income	2,834	70
Interest expense	(3,614)	(1,954)
Other expense, net	(3,698)	(101)
Total other expense, net	(4,478)	(1,985)
Net loss before income taxes	(16,310)	(12,970)
Increase in benefit from income taxes	(710)	87
Increase (decrease) in net loss due to restatement items	15,600	13,057
Increase in net loss attributable to noncontrolling interests due to restatement items	(3,783)	(4,433)
Increase (decrease) in net loss attributable to Definitive Healthcare Corp. due to restatement items	$ (11,817)	$ (8,624)
Net loss per share of Class A common stock:
Basic and diluted	$ (0.11)	$ (0.09)
Basic and diluted	$ (0.11)	$ (0.09)
Weighted average Common Stock outstanding:
Basic and diluted	108,234,043	97,158,823
Basic and diluted	108,234,043	97,158,823

Derivative Instruments and Hedging Activities (Tables)

3 Months Ended

Mar. 31, 2023

Derivative Instruments and Hedging Activities Disclosure [Abstract]

Summary of Fair Values of the Interest Rate Swap

The fair values of the interest rate swaps and their respective locations in our condensed consolidated balance sheets at March 31, 2023 and December 31, 2022 were as follows:


(in thousands)
Description	Balance Sheet Location	March 31, 2023		December 31, 2022
Short-term derivative asset	Prepaid expenses and other current assets	$	3,460	$	3,716
Long-term derivative asset	Other assets		1,735		2,834

Restatement of Previously Issued Financial Statements

3 Months Ended

Mar. 31, 2023

Accounting Changes and Error Corrections [Abstract]

Restatement of Previously Issued Financial Statements

2. Restatement of Previously Issued Financial Statements

The unaudited consolidated financial statements for the quarters ended March 31, 2023 and 2022 have been restated to reflect the correction of misstatements related to the collection of sales taxes on sales of services to customers as further described below (the “Misstatements”), along with other immaterial adjustments. The Company also restated all amounts impacted within the notes to the financial statements in this Amendment. A description of the adjustments and their impacts on the previously issued financial statements are included below.

Description of Restatement Adjustments

In the first quarter of 2023, the Company began a review of its sales tax positions, and related accounting matters, with the assistance of outside consultants. As a result of the review, subsequent to the filing of the Original Report, the Company determined during the second quarter of 2023 that sales in certain states were subject to sales tax and that the Company had not assessed such sales tax on sales of its services to customers. The Company determined that it did not accrue sales taxes and corrected these Misstatements by recording sales tax accruals through general and administrative expense as of the end of the Affected Periods. These accrual amounts assume that (i) customers who have not yet provided certificates or other documentation of exemption from sales tax are taxable, (ii) maximum interest and penalty assessments may be imposed, and (iii) the Company will not receive waivers of interest and penalties or other benefits under agreements it may obtain with jurisdictions from its outreach with voluntarily disclosures. The Company expects to make adjustments to the sales tax liability in future periods as and if it obtains any waivers of interest and penalties or other benefits from its voluntary disclosures and as and if it obtains additional documentation from customers supporting exemption from sales tax. The Misstatements that appeared in the previously issued financial statements of the Company were material.

In light of the foregoing, the Company, in accordance with ASC 250, is restating the previously issued financial statements as of and for the quarters ended March 31, 2023 and 2022 to reflect the effects of the Misstatements and other immaterial adjustments, and to make certain corresponding disclosures. The balance sheets, statements of operations, total equity, statements of comprehensive loss, cash flows, and Notes 3, 8, 9, 16, and 17 were updated to reflect the restatement.

A summary of the adjustments described above is as follows:


	Three Months Ended
	March 31, 2023						March 31, 2022
(in thousands)	As previously reported			As Restated			As previously reported			As Restated
Net loss	$	(15,600	)	$	(15,972	)	$	(13,057	)	$	(13,039	)
Net loss attributable to noncontrolling interests		(3,783	)		(3,909	)		(4,433	)		(4,458	)
Net loss attributable to Definitive Healthcare Corp.		(11,817	)		(12,063	)		(8,624	)		(8,581	)


	As of
	March 31, 2023				December 31, 2022
(in thousands)	As previously reported		As Restated		As previously reported		As Restated
Total assets	$	2,115,236	$	2,116,867	$	2,120,993	$	2,122,624
Total liabilities		645,785		653,009		633,772		640,679
Total equity		1,469,451		1,463,858		1,487,221		1,481,945

The categories of restatement adjustments and their impacts on previously reported financial statements are described below:

Sales Tax and Related Misstatements – Sales tax on sales of services to customers who were subject to sales tax, inclusive of maximum penalties and interest, that was not previously accrued by the Company is corrected by an increase to accrued expenses and other current liabilities on the condensed consolidated balance sheets and an increase to general and administrative expenses on the condensed consolidated statements of operations.

Related Impact on Tax Receivable Agreement ("TRA") – Any impact on tax receivable gains and losses due to the corrections in (a) above is reflected as a change in the tax receivable agreement liability on the condensed consolidated balance sheets and a change in other expense on the condensed consolidated statements of operations.

Purchase Price Allocation Misstatement – In connection with the Company’s acquisition of Monocl Holding Company, the Company had previously failed to record a deferred tax liability related to identified intangible assets of Monocl Holding Company. Therefore, the Company corrected the opening purchase price allocation of Monocl Holding Company to record an opening deferred tax liability with an offset to goodwill on the condensed consolidated balance sheets. The opening deferred tax liability subsequently resulted in an increase in benefit from income taxes on the condensed consolidated statements of operations through the period ending March 31, 2022.

Related Impact on Noncontrolling Interests – Any impact on noncontrolling interests resulting from the allocation of net loss due to the corrections in (a) and (c) above is reflected as (i) a change in the net loss attributable to noncontrolling interests on the condensed consolidated statements of operations, and (ii) a change in noncontrolling interests on the condensed consolidated balance sheets.

The following summarizes the impacts of the correction of the Misstatements and other adjustments for the quarters ended March 31, 2023 and 2022.

The following table sets forth the corrections in each of the individual line items affected in the condensed consolidated statements of operations for each respective period:


	Three Months Ended
(in thousands)	March 31, 2023		March 31, 2022
Increase in general and administrative expense (a)	$	439	$	581
Increase in gain on remeasurement of TRA liability (other income) (b)		67		86
Increase in benefit from income taxes (c)		—		513
Increase (decrease) in net loss due to restatement items		372		(18	)
Increase in net loss attributable to noncontrolling interests due to restatement items (d)		126		25
Increase (decrease) in net loss attributable to Definitive Healthcare Corp. due to restatement items		246		(43	)

See footnote descriptions above (a) Sales Tax (b) Related Impact on TRA (c) Purchase Price Allocation Misstatement (d) Related Impact on Noncontrolling Interests


	Three Months Ended March 31, 2023						Three Months Ended March 31, 2022
(in thousands, except share amounts and per share data)	As previously reported			As Restated			As previously reported			As Restated
Revenue	$	59,201		$	59,201		$	50,124		$	50,124
Cost of revenue:
Cost of revenue exclusive of amortization		8,552			8,552			5,950			5,950
Amortization		3,354			3,354			5,378			5,378
Gross profit		47,295			47,295			38,796			38,796
Operating expenses:
Sales and marketing		23,423			23,423			21,293			21,293
Product development		9,884			9,884			6,850			6,850
General and administrative		13,640			14,079			10,454			11,035
Depreciation and amortization		9,590			9,590			9,874			9,874
Transaction, integration, and restructuring expenses		2,590			2,590			1,310			1,310
Total operating expenses		59,127			59,566			49,781			50,362
Loss from operations		(11,832	)		(12,271	)		(10,985	)		(11,566	)
Other income (expense), net:
Interest income		2,834			2,834			70			70
Interest expense		(3,614	)		(3,614	)		(1,954	)		(1,954	)
Other expense, net		(3,698	)		(3,631	)		(101	)		(15	)
Total other expense, net		(4,478	)		(4,411	)		(1,985	)		(1,899	)
Loss before income taxes		(16,310	)		(16,682	)		(12,970	)		(13,465	)
Benefit from (provision for) income taxes		710			710			(87	)		426
Net loss		(15,600	)		(15,972	)		(13,057	)		(13,039	)
Less: Net loss attributable to noncontrolling interests		(3,783	)		(3,909	)		(4,433	)		(4,458	)
Net loss attributable to Definitive Healthcare Corp.	$	(11,817	)	$	(12,063	)	$	(8,624	)	$	(8,581	)
Net loss per share of Class A Common Stock:
Basic and diluted	$	(0.11	)	$	(0.11	)	$	(0.09	)	$	(0.09	)
Weighted average Common Stock outstanding:
Basic and diluted (1)		108,234,043			108,234,043			97,158,823			97,158,823

The following table sets forth the corrections in each of the line items affected in the condensed consolidated balance sheets for each respective period:


(in thousands)	As previously reported			Restatement Adjustments			As Restated
March 31, 2023
Goodwill	$	1,323,102		$	1,631		$	1,324,733
Total assets		2,115,236			1,631			2,116,867
Accrued expenses and other current liabilities		20,770			8,546			29,316
Total current liabilities		142,620			8,546			151,166
Tax receivable agreements liability, net of current portion		161,721			(1,322	)		160,399
Total liabilities		645,785			7,224			653,009
Additional paid-in capital		1,020,709			(2,017	)		1,018,692
Accumulated deficit		(35,531	)		(1,594	)		(37,125	)
Noncontrolling interests		481,370			(1,982	)		479,388
Total equity		1,469,451			(5,593	)		1,463,858
Total liabilities and equity		2,115,236			1,631			2,116,867

December 31, 2022
Goodwill	$	1,323,102		$	1,631		$	1,324,733
Total assets		2,120,993			1,631			2,122,624
Accrued expenses and other current liabilities		18,748			8,107			26,855
Total current liabilities		132,503			8,107			140,610
Tax receivable agreements liability, net of current portion		156,311			(1,200	)		155,111
Total liabilities		633,772			6,907			640,679
Additional paid-in capital		972,077			(1,870	)		970,207
Accumulated deficit		(23,714	)		(1,348	)		(25,062	)
Noncontrolling interests		535,085			(2,058	)		533,027
Total equity		1,487,221			(5,276	)		1,481,945
Total liabilities and equity		2,120,993			1,631			2,122,624

The following table sets forth the corrections in each of the line items affected in the condensed consolidated statements of changes in total equity for each respective period:


	Additional Paid-In			Accumulated			Noncontrolling			Total
(in thousands)	Capital			Deficit			Interests			Equity
December 31, 2022
As reported	$	972,077		$	(23,714	)	$	535,085		$	1,487,221
Adjustment due to cumulative error correction		(1,870	)		(1,348	)		(2,058	)		(5,276	)
As restated	$	970,207		$	(25,062	)	$	533,027		$	1,481,945

March 31, 2023
As reported	$	1,020,709		$	(35,531	)	$	481,370		$	1,469,451
Adjustment due to cumulative error correction		(2,017	)		(1,594	)		(1,982	)		(5,593	)
As restated	$	1,018,692		$	(37,125	)	$	479,388		$	1,463,858

The following table sets forth the corrections in each of the line items affected in the condensed consolidated statements of cash flows for each respective period:


(in thousands)	As previously reported			Error correction			As Restated
March 31, 2023
Net loss	$	(15,600	)	$	(372	)	$	(15,972	)
Adjustments to reconcile net loss to net cash provided by operating activities:
Tax receivable agreement remeasurement gain		3,619			(67	)		3,552
AP, accrued expenses, and other current liabilities		(4,294	)		439			(3,855	)

March 31, 2022
Net loss	$	(13,057	)	$	18		$	(13,039	)
Adjustments to reconcile net loss to net cash provided by operating activities:
Tax receivable agreement remeasurement gain		248			(86	)		162
Deferred income taxes		69			(513	)		(444	)
AP, accrued expenses, and other current liabilities		(3,579	)		581			(2,998	)

Accumulated Other Comprehensive Income

3 Months Ended

Mar. 31, 2023

Stockholders' Equity Note [Abstract]

Accumulated Other Comprehensive Income

14. Accumulated Other Comprehensive Income

The following table summarize the changes in accumulated balances of other comprehensive income for the three months ended March 31, 2023 and 2022, respectively.


	Three Months Ended March 31, 2023
(in thousands)	Unrealized Gains on Cash Flow Hedges			Unrealized Loss on Investments			Foreign Currency Translation Adjustments			Total
Beginning balance	$	4,307		$	(135	)	$	(504	)	$	3,668
Other comprehensive (loss) income before reclassifications		(344	)		62			14			(268	)
Amounts reclassified from AOCI		(607	)		—			—			(607	)
Ending balance	$	3,356		$	(73	)	$	(490	)	$	2,793


	Three months ended March 31, 2022
(in thousands)	Unrealized Gains on Cash Flow Hedges		Unrealized Loss on Investments			Foreign Currency Translation Adjustments		Total
Beginning balance	$	—	$	—		$	62	$	62
Other comprehensive income (loss) before reclassifications		1,049		(197	)		4		856
Ending balance	$	1,049	$	(197	)	$	66	$	918

Long-term Debt (Tables)

3 Months Ended

Mar. 31, 2023

Long-Term Debt, Unclassified [Abstract]

Schedule of Long-term Debt

Long-term debt consisted of the following as of March 31, 2023 and December 31, 2022, respectively:


	March 31, 2023
(in thousands)	Principal		Unamortized debt issuance costs / financing costs			Total debt, net
2021 Term Loan	$	264,688	$	(1,910	)	$	262,778
Less: current portion of long-term debt							10,313
Long-term debt						$	252,465


	December 31, 2022
(in thousands)	Principal		Unamortized debt issuance costs / financing costs			Total debt, net
2021 Term Loan	$	266,406	$	(2,047	)	$	264,359
Less: current portion of long-term debt							8,594
Long-term debt						$	255,765

- Definition

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

+ References

+ Details

Goodwill and Intangible Assets - Schedule of Future Amortization Expense (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
2023, excluding the three months ended March 31, 2023	$ 37,467
2024	46,925
2025	42,367
2026	34,892
2027	28,559
Thereafter	148,085
Net Carrying Amount	$ 338,295	$ 350,722

Fair Value Measurements

3 Months Ended

Mar. 31, 2023

Fair Value Disclosures [Abstract]

Fair Value Measurements

12. Fair Value Measurements

ASC 820, Fair Value Measurements and Disclosures (“ASC 820”), defines fair value as the price that would be received for an asset, or paid to transfer a liability, in an orderly transaction between market participants on the measurement date, and establishes a three-level fair value hierarchy that prioritizes the inputs used to measure fair value as follows:

Level 1 - Observable inputs that reflect unadjusted quoted prices in active markets for identical assets or liabilities.

Level 2 - Other inputs that are directly or indirectly observable in the marketplace.

Level 3 - Unobservable inputs that are supported by little or no market activity, including the Company’s own assumptions in determining fair value.

The Company’s financial assets and liabilities subject to the three-level fair value hierarchy consist principally of cash and equivalents, short-term investments, accounts receivable, accounts payable, long-term and short-term debt, and contingent consideration payable. The estimated fair value of cash included in cash and cash equivalents, accounts receivable, and accounts payable approximates their carrying value due to due to their short maturities (less than 12 months).

Debt

The Company’s short- and long-term debt are recorded at their carrying values in the condensed consolidated balance sheets, which may differ from their respective fair values. The carrying values and estimated fair values of the Company’s short- and long-term debt approximate their carrying values as of March 31, 2023 and December 31, 2022, based on interest rates currently available to the Company for similar borrowings.

Money market funds (included in cash and cash equivalents)

Money market funds are recorded at fair value using quoted market prices in active markets and are classified as Level 1 in the fair value hierarchy.

Short-term investments

The Company estimates the fair values of investments in U.S. treasuries, agency bond securities, commercial paper, and certificates of deposit using level 2 inputs, taking into consideration valuations obtained from a third-party pricing service. The pricing services utilize industry standard valuation models, including both income and market-based approaches, for which all significant inputs are observable, either directly or indirectly, to estimate fair value. These inputs include reported trades of and broker/dealer quotes on the same or similar securities, issuer credit spreads, market yield curves, benchmark securities, prepayment/default projections based on historical data, and other observable inputs.

Derivative financial instruments

Currently, the Company uses interest rate swaps to manage interest rate risk. The valuation of these instruments is determined using widely accepted valuation techniques, including discounted cash flow analysis on the expected cash flows of each derivative. This analysis reflects the contractual terms of the derivatives, including the period to maturity, and uses observable market-based inputs, including interest rate curves, and implied volatilities.

To comply with the provisions of ASC 820, the Company incorporates credit valuation adjustments to appropriately reflect both its own nonperformance risk and the respective counterparty’s nonperformance risk in the fair value measurements.

Although the Company has determined that the majority of the inputs used to value its derivatives fall within Level 2 of the fair value hierarchy, the credit valuation adjustments associated with its derivatives utilize Level 3 inputs, such as estimates of current credit spreads to evaluate the likelihood of default by the Company and its counterparties. The Company has determined that the significance of the impact of the credit valuation adjustments made to its derivative contracts, which determination was based on the fair value of each individual contract, was not significant to the overall valuation. As a result, all of its derivatives held as of March 31, 2023 and December 31, 2022 were classified as Level 2 in the fair value hierarchy.

Contingent consideration

The deferred consideration that resulted from the acquisition of Analytical Wizards in the first quarter of 2022, which is subject to the meeting of certain expense control metrics during the two-year period following the acquisition, is measured at fair value on a recurring basis. The fair value was estimated based on the present value of the amount expected to be paid at the end of the measurement period. At March 31, 2023, the fair value of the contingent consideration was estimated to be $2.3 million and is included in accrued expenses and other current liabilities on the condensed consolidated balance sheet.

Earnout liabilities are classified within Level 3 in the fair value hierarchy because the methodology used to develop the estimated fair value includes significant unobservable inputs reflecting management’s own assumptions. The table below presents a reconciliation of earnout liabilities measured at fair value on a recurring basis using significant unobservable inputs (Level 3):


(in thousands)	March 31, 2023		December 31, 2022
Balance at beginning of period	$	2,250	$	7,500
Additions		—		1,000
Net change in fair value and other adjustments		—		1,250
Payments		—		(7,500	)
Balance at end of period	$	2,250	$	2,250

Non-recurring fair value measurements

Certain assets and liabilities, including property, plant, and equipment, lease right-of-use assets, goodwill, and other intangible assets, are measured at fair value on a non-recurring basis. These assets are remeasured when the derived fair value is below the carrying value on the Company’s condensed consolidated balance sheet. For these assets, the Company does not periodically adjust carrying value to fair value except in the event of impairment. When impairment has occurred, the Company measures the required charges and adjusts the carrying value as discussed in Note 2. Summary of Significant Accounting Policies of the notes to the consolidated financial statements in the Company’s 2022 Form 10-K/A.

At March 31, 2023 and December 31, 2022, assets and liabilities measured at fair value on a recurring basis were as follows:


	March 31, 2023
(in thousands)	Total		Level 1		Level 2		Level 3
Assets:
Cash and cash equivalents:
Money market funds	$	17,727	$	17,727	$	—	$	—
Commercial paper (maturities less than 90 days)		4,997		—		4,997		—
Short-term investments:
U.S. Treasuries		73,428		—		73,428		—
Agency bonds		3,291		—		3,291		—
Commercial paper		105,494		—		105,494		—
Certificates of deposit		36,742		—		36,742		—
Prepaid expenses and other current assets:
Interest rate swap contracts		3,460		—		3,460		—
Other assets:
Interest rate swap contracts		1,735		—		1,735		—
Liabilities:
Accrued expenses and other current liabilities:
Contingent consideration		2,250		—		—		2,250

	December 31, 2022
(in thousands)	Total		Level 1		Level 2		Level 3
Assets:
Cash and cash equivalents:
Money market funds	$	39,523	$	39,523	$	—	$	—
Commercial paper (maturities less than 90 days)		2,276		—		2,276		—
Certificates of deposit (maturities less than 90 days)		1,549		—		1,549		—
Agency bonds (maturities less than 90 days)		768		—		768		—
Short-term investments:
U.S. Treasuries		59,723		—		59,723		—
Agency bonds		6,452		—		6,452		—
Commercial paper		95,737		—		95,737		—
Certificates of deposit		23,027		—		23,027		—
Prepaid expenses and other current assets:
Interest rate swap contracts		3,716		—		3,716		—
Other assets:
Interest rate swap contracts		2,834		—		2,834		—
Liabilities:
Other long-term liabilities:
Contingent consideration		2,250		—		—		2,250

At March 31, 2023 and December 31, 2022, except for the contingent consideration noted above, the estimated fair values of all of the Company’s financial assets and liabilities subject to the three-level fair value hierarchy approximated their carrying values due to their short-term maturities (less than 12 months).

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References + Details

Summary of Significant Accounting Policies (Policies)	3 Months Ended
Summary of Significant Accounting Policies (Policies)	Mar. 31, 2023
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States (“GAAP”) and in conformity with rules applicable to quarterly financial information. Any reference in these notes to applicable accounting guidance is meant to refer to the authoritative nongovernmental GAAP as found in the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”). The condensed consolidated financial statements as of March 31, 2023 and for the three months ended March 31, 2023 and 2022 are unaudited and should be read in conjunction with the Company’s audited financial statements for the year ended December 31, 2022. All adjustments, consisting of normal recurring adjustments, except as otherwise noted, considered necessary for a fair presentation of the unaudited interim condensed consolidated financial statements for these interim periods have been included. Refer to Note 2. Summary of Significant Accounting Policies in the notes to the consolidated financial statements in the 2022 Form 10-K/A for the Company’s significant accounting policies and estimates.
Use of Estimates in the Preparation of Financial Statements	Use of Estimates in the Preparation of Financial Statements The preparation of consolidated financial statements in conformity with GAAP requires management to make estimates, judgments, and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements, as well as the reported amounts of revenues and expenses during the reporting period. These estimates include, but are not limited to, revenue recognition, allowance for doubtful accounts, contingencies, valuations, useful lives of intangible assets acquired in business combinations, equity-based compensation, and income taxes. Actual results could differ from those estimates.
Adoption of Recently Issued Financial Accounting Standards	Adoption of Recently Issued Financial Accounting Standards In June 2016, the FASB issued ASU No. 2016-13—Financial Instruments – Credit Losses (Topic 326) – Measurement of Credit Losses on Financial Instruments. This standard is intended to improve financial reporting by requiring earlier recognition of credit losses on financing receivables and other financial assets in scope, such as trade receivables. The amendment is effective for fiscal years beginning after December 15, 2022. The Company adopted the update effective January 1, 2023 and the adoption of the standard did not have a material impact on the Company's consolidated financial statements. Recently Issued Accounting Pronouncements Not Yet Adopted From time to time, new accounting pronouncements are issued by the FASB or other accounting standard setting bodies that the Company adopts as of the specified effective date. Unless otherwise discussed, we do not believe that the adoption of recently issued standards have had or may have a material impact on our condensed consolidated statements or disclosures.

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Statement of Comprehensive Income [Abstract]
Net loss	$ (15,972)	$ (13,039)
Other comprehensive loss:
Foreign currency translation adjustments	19	6
Unrealized gain (loss) on available-for-sale securities	89	(309)
Unrealized (loss) gain on interest rate hedging instruments	(1,355)	1,646
Comprehensive loss	(17,219)	(11,696)
Less: Comprehensive loss attributable to noncontrolling interests	(4,281)	(3,971)
Comprehensive loss attributable to Definitive Healthcare Corp.	$ (12,938)	$ (7,725)

- Definition

Amount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income (loss) and other comprehensive income (loss), attributable to noncontrolling interests. Excludes changes in equity resulting from investments by owners and distributions to owners.

+ References + Details

- Definition

The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.

+ References

+ Details

Long-term Debt - Additional Information (Details) - USD ($) $ in Thousands	1 Months Ended	3 Months Ended
	Sep. 30, 2021	Mar. 31, 2023	Dec. 31, 2022
Debt Instrument [Line Items]
Frequency of payment		The 2021 Term Loan is subject to annual amortization of principal, payable in equal quarterly installments on the last day of each fiscal quarter, commencing on December 31, 2021 (the "Initial Amortization Date"), equal to approximately 2.5% per annum of the principal amount of the term loans in the first year and second year after the Initial Amortization Date and approximately 5.0% per annum of the principal amount of the term loans in the third year, fourth year, and fifth year after the Initial Amortization Date.
Financing costs		$ 3,500
2021 Term Loan [Member]
Debt Instrument [Line Items]
Repayment of debt		1,700
Outstanding principal balance		264,688	$ 266,406
Balloon payment		220,000
Financing costs		2,800
Unamortized debt issuance costs / financing costs		$ (1,910)	$ (2,047)
2021 Revolving Line of Credit [Member]
Debt Instrument [Line Items]
Maturity date	Sep. 17, 2026
Line of credit	$ 75,000
Interest rate		6.66%
Financing costs		$ 800
Unamortized debt issuance costs / financing costs		$ 500
2021 Revolving Line of Credit [Member] \| Minimum [Member]
Debt Instrument [Line Items]
Unused commitment fee percentage		0.25%
2021 Revolving Line of Credit [Member] \| Maximum [Member]
Debt Instrument [Line Items]
Unused commitment fee percentage		0.30%

Related Parties

3 Months Ended

Mar. 31, 2023

Related Parties

18. Related Parties

The Company has engaged in revenue transactions within the ordinary course of business with entities affiliated with its private equity sponsors and with members of the Company’s board of directors. During each of the three months ended March 31, 2023 and 2022 the Company recorded revenue from related parties of $0.4 million and $0.2 million, respectively. Receivables for related party revenue transactions amounted to $0.2 million and $0.8 million at March 31, 2023 and December 31, 2022, respectively.

Fair Value Measurements - Schedule of Reconciliation of Earnout Liabilities Measured at Fair Value on a Recurring Basis Unobservable Inputs (Details) - Fair Value, Inputs, Level 3 [Member] - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Balance at beginning of period	$ 2,250	$ 7,500
Additions	0	1,000
Net change in fair value and other adjustments	0	1,250
Payments	0	(7,500)
Balance at end of period	$ 2,250	$ 2,250

Document and Entity Information - shares	3 Months Ended
Document and Entity Information - shares	Mar. 31, 2023	May 01, 2023
Document Information [Line Items]
Document Type	10-Q/A
Amendment Description	(Amendment No. 1)
Amendment Flag	true
Document Period End Date	Mar. 31, 2023
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	Q1
Entity Registrant Name	Definitive Healthcare Corp.
Entity Central Index Key	0001861795
Entity Tax Identification Number	86-3988281
Current Fiscal Year End Date	--12-31
Entity Current Reporting Status	Yes
Entity Filer Category	Large Accelerated Filer
Entity File Number	001-40815
Entity Shell Company	false
Entity Emerging Growth Company	false
Entity Small Business	false
Entity Interactive Data Current	Yes
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	492 Old Connecticut Path
Entity Address, Address Line Two	Suite 401
Entity Address, City or Town	Framingham
Entity Address, State or Province	MA
Entity Address, Postal Zip Code	01701
City Area Code	508
Local Phone Number	720-4224
Trading Symbol	DH
Title of 12(b) Security	Class A Common Stock, $0.001 par value
Security Exchange Name	NASDAQ
Document Quarterly Report	true
Document Transition Report	false
Entity Common Stock Shares Outstanding		110,214,798

Loss Per Share - Schedule of Net Loss Per Share, Basic and Diluted (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Net loss	$ (15,972)	$ (13,039)
Increase in net loss attributable to noncontrolling interests due to restatement items	(3,909)	(4,458)
Net loss attributable to Definitive Healthcare Corp.	(12,063)	(8,581)
Basic net loss per share attributable to common stockholders [Abstract]
Increase (decrease) in net loss attributable to Definitive Healthcare Corp. due to restatement items	$ (12,063)	$ (8,581)
Weighted average number of shares of Class A outstanding	108,234,043	97,158,823
Net loss per share, basic	$ (0.11)	$ (0.09)
Net loss per share, diluted	$ (0.11)	$ (0.09)
Common Class A [Member]
Net loss	$ (15,972)	$ (13,039)
Increase in net loss attributable to noncontrolling interests due to restatement items	(3,909)	(4,458)
Net loss attributable to Definitive Healthcare Corp.	(12,063)	(8,581)
Basic net loss per share attributable to common stockholders [Abstract]
Increase (decrease) in net loss attributable to Definitive Healthcare Corp. due to restatement items	$ (12,063)	$ (8,581)
Weighted average number of shares of Class A outstanding	108,234,043	97,158,823
Net loss per share, basic	$ (0.11)	$ (0.09)
Net loss per share, diluted	$ (0.11)	$ (0.09)

- Definition

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

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

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The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

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- Definition

The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.

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CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Mar. 31, 2023	Dec. 31, 2022
Common Class A [Member]
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	600,000,000	600,000,000
Common stock, shares issued	110,162,665	105,138,273
Common stock, shares outstanding	110,162,665	105,138,273
Common Class B
Common stock, par value	$ 0.00001	$ 0.00001
Common stock, shares authorized	65,000,000	65,000,000
Common stock, shares issued	45,626,933	50,433,101
Common stock, shares outstanding	44,217,344	48,923,952

Goodwill and Intangible Assets (Tables)

3 Months Ended

Mar. 31, 2023

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of Intangible Assets and Goodwill

The carrying amounts of goodwill and intangible assets, as of March 31, 2023 and December 31, 2022, consisted of the following:


	March 31, 2023
	Gross Carrying Amount		Accumulated Amortization			Net Carrying Amount
(in thousands)	(As Restated)
Finite-lived intangible assets:
Customer relationships	$	409,430	$	(137,290	)	$	272,140
Developed technologies		56,975		(27,563	)		29,412
Tradenames		35,918		(7,684	)		28,234
Database		50,215		(41,706	)		8,509
Total finite-lived intangible assets		552,538		(214,243	)		338,295
Goodwill		1,324,733		—			1,324,733
Total goodwill and intangible assets	$	1,877,271	$	(214,243	)	$	1,663,028


	December 31, 2022
	Gross Carrying Amount		Accumulated Amortization			Net Carrying Amount
(in thousands)	(As Restated)
Finite-lived intangible assets:
Customer relationships	$	409,430	$	(128,745	)	$	280,685
Developed technologies		56,965		(25,514	)		31,451
Tradenames		35,914		(7,150	)		28,764
Database		50,215		(40,393	)		9,822
Total finite-lived intangible assets		552,524		(201,802	)		350,722
Goodwill		1,324,733		—			1,324,733
Total goodwill and intangible assets	$	1,877,257	$	(201,802	)	$	1,675,455

Schedule of Future Amortization Expense

Estimated total intangible amortization expense during the next five years and thereafter is as follows:


(in thousands)
2023, excluding the three months ended March 31, 2023	$	37,467
2024		46,925
2025		42,367
2026		34,892
2027		28,559
Thereafter		148,085
Total	$	338,295

Noncontrolling Interest - Additional Information (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022
Noncontrolling Interest [Line Items]
Tax withholding obligation	$ 1,530	$ 0
Common Class A [Member]
Noncontrolling Interest [Line Items]
Common stock, shares outstanding	110,162,665		105,138,273
Definitive OpCo [Member]
Noncontrolling Interest [Line Items]
Ownership interest (as a percent)	71.40%		68.20%
Noncontrolling interest	28.60%		31.80%
Definitive OpCo [Member] \| Common Class A [Member]
Noncontrolling Interest [Line Items]
Tax withholding obligation	$ 127,829
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	380,676
Issuance of common stock shares	252,847
Continuing Pre-IPO LLC Members [Member] \| Common Class A [Member]
Noncontrolling Interest [Line Items]
Common stock, shares outstanding	4,771,545

Acquisition - Additional Information (Detail)			1 Months Ended	12 Months Ended
Acquisition - Additional Information (Detail)	Feb. 18, 2022 USD ($)	Dec. 22, 2021 USD ($)	Feb. 28, 2022 USD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)	Mar. 31, 2023 USD ($)
Business Acquisition [Line Items]
Investment		$ 40,000,000.0
Purchase option ownership percentage		65.00%
Purchase of Ownership percentage			0.65
Cash consideration paid at closing	$ 58,600,000			$ 58,645,000
Purchase price				99,443,000
Working capital adjustments	200,000			(202,000)
Contingent consideration	5,000,000.0			1,000,000
Initial value of contingent consideration				1,000,000.0
Fair value of the contingent consideration			$ 1,000,000.0
Initial cash investment in December 2021	40,000,000.0				$ 40,000,000
Escrow deposit	10,000,000.0
Purchase price consideration			65,000,000.0
Business combination, Contingent consideration, Liability						$ 2,300,000
Software Development [Member]
Business Acquisition [Line Items]
Other assets			6,100,000
Analytical Wizards Acquisition [Member]
Business Acquisition [Line Items]
Purchase price	99,400,000
Trade Names [Member]
Business Acquisition [Line Items]
Other assets			500,000
Customer Relationships [Member]
Business Acquisition [Line Items]
Other assets	39,400,000
Goodwill [Member]
Business Acquisition [Line Items]
Other assets	61,500,000
Series of Individually Immaterial Business Acquisitions [Member]
Business Acquisition [Line Items]
Potential payouts range, Low			0
Potential payouts range, High			5,000,000.0
AW Acquisition [Member]
Business Acquisition [Line Items]
Fair value of the contingent consideration	$ 1,000,000.0
Weighted average amortization period	20 years
Business Combination, Acquisition Related Costs				$ 1,300,000
Date of acquisition	Feb. 18, 2022
AW Acquisition [Member] \| Software Development [Member]
Business Acquisition [Line Items]
Other assets			6,100,000
Weighted average amortization period	6 years
AW Acquisition [Member] \| Trade Names [Member]
Business Acquisition [Line Items]
Weighted average amortization period	5 years
AW Acquisition [Member] \| Trademarks [Member]
Business Acquisition [Line Items]
Other assets			500,000
Weighted average amortization period	5 years
AW Acquisition [Member] \| Customer Relationships [Member]
Business Acquisition [Line Items]
Other assets			$ 39,400,000
Weighted average amortization period	20 years
Call Option [Member]
Business Acquisition [Line Items]
Stock issued during period value stock options exercised		$ 65,000,000.0
Option indexed to issuers equity settlement alternatives cash at fair value		$ 7,300,000
Series B Preferred Stock [Member]
Business Acquisition [Line Items]
Preferred stock convertible conversion ratio		0.35
Option indexed to issuers equity settlement alternatives cash at fair value		$ 32,700,000
Series B Preferred Stock [Member] \| Purchase Option [Member]
Business Acquisition [Line Items]
Option indexed to issuers equity settlement alternatives cash at fair value		$ 40,000,000.0

Revenue - Summary of Receivables, Deferred Contract Costs and Contract Liabilities from Contract with Customers (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Revenue from Contract with Customer [Abstract]
Accounts receivable, net	$ 51,801	$ 58,799
Deferred contract costs, current portion	11,064	10,387
Deferred contract costs, long-term	15,080	14,596
Deferred revenues	$ 105,500	$ 99,928

Long-term Debt

3 Months Ended

Mar. 31, 2023

Long-Term Debt, Unclassified [Abstract]

Long-Term Debt

10. Long-Term Debt

Long-term debt consisted of the following as of March 31, 2023 and December 31, 2022, respectively:


	March 31, 2023
(in thousands)	Principal		Unamortized debt issuance costs / financing costs			Total debt, net
2021 Term Loan	$	264,688	$	(1,910	)	$	262,778
Less: current portion of long-term debt							10,313
Long-term debt						$	252,465


	December 31, 2022
(in thousands)	Principal		Unamortized debt issuance costs / financing costs			Total debt, net
2021 Term Loan	$	266,406	$	(2,047	)	$	264,359
Less: current portion of long-term debt							8,594
Long-term debt						$	255,765

During the three months ended March 31, 2023, the Company repaid $1.7 million in outstanding principal of the 2021 Term Loan.

2021 Credit Agreement

In September 2021, DH Holdings entered into a credit agreement (the "2021 Credit Agreement") with Bank of America, N.A., as administrative agent, the other lenders party thereto and the other parties specified therein. The 2021 Credit Agreement provides for (i) a $275.0 million term loan A facility (the "2021 Term Loan") and (ii) a $75.0 million revolving credit facility (the "2021 Revolving Line of Credit" and, together with the 2021 Term Loan, collectively, the "2021 Credit Facilities"), the proceeds of which were used to repay a portion of the indebtedness outstanding under a previous credit agreement. Both the 2021 Term Loan and the 2021 Revolving Line of Credit mature on September 17, 2026. The 2021 Credit Facilities include customary affirmative, negative, and financial covenants. The 2021 Credit Facilities are guaranteed by all of DH Holdings' wholly owned domestic restricted subsidiaries and AIDH Buyer, LLC, a Delaware limited liability company and the direct parent company of DH Holdings, in each case, subject to customary exceptions, and are secured by a lien on substantially all of the assets of DH Holdings and the guarantors, including a pledge of the equity of DH Holdings, in each case, subject to customary exceptions.

The 2021 Term Loan is subject to annual amortization of principal, payable in equal quarterly installments on the last day of each fiscal quarter, commencing on December 31, 2021 (the "Initial Amortization Date"), equal to approximately 2.5% per annum of the principal amount of the term loans in the first year and second year after the Initial Amortization Date and approximately 5.0% per annum of the principal amount of the term loans in the third year, fourth year, and fifth year after the Initial Amortization Date. A balloon payment of approximately $220.0 million will be due at the maturity of the 2021 Term Loan. There was $264.7 million outstanding on the 2021 Term Loan at March 31, 2023.

DH Holdings is required to pay the lenders under the 2021 Credit Agreement an unused commitment fee of between 0.25% and 0.30% per annum on the undrawn commitments under the 2021 Revolving Line of Credit, depending on the total net leverage ratio, quarterly in arrears. The expense is included in interest expense in the statements of operations. There was no outstanding balance on the 2021 Revolving Line of Credit at March 31, 2023.

For both the 2021 Term Loan and 2021 Revolving Line of Credit, DH Holdings may elect from several interest rate options based on the LIBO Rate or the Base Rate plus an applicable margin. The applicable margin is based on the total leverage ratio beginning in the fiscal year ended December 31, 2022. As of March 31, 2023, the effective interest rate was 6.66%.

On October 31, 2022, the Company amended the 2021 Credit Agreement to replace the LIBO rate with Term SOFR plus an applicable rate.

In connection with the 2021 Credit Agreement, the Company capitalized financing costs totaling $3.5 million, $2.8 million for the 2021 Term Loan facility and $0.8 million for the 2021 Revolving Line of Credit. The financing costs associated with the 2021 Term Loan facility are recorded as a contra-debt balance in Term loan, net of current portion in the condensed consolidated balance sheets and are amortized over the remaining life of the loan using the effective interest method. The financing costs associated with the 2021 Revolving Line of Credit are recorded in Other assets in the condensed consolidated balance sheet are amortized over the life of the arrangement. At March 31, 2023, the unamortized financing costs were $0.5 million.