v3.26.1
Related Parties
6 Months Ended
Jun. 30, 2026
Related Party Transactions [Abstract]  
Related Parties Related Parties
As discussed in Note 16, the Company had economic interests in several entities that are accounted for under the equity method of accounting. The Company has allocated its proportional share of the investees’ earnings and losses each reporting period. In addition, Evolent has entered into services agreements with certain of the entities to provide certain management, operational and support services to help the entities manage elements of their service offerings.

The following table presents assets and liabilities attributable to our related parties (in thousands):
June 30, 2026December 31, 2025
Assets
Accounts receivable, net$3,611 $1,242 
Prepaid expenses and other current assets 550 550 
Liabilities
Accounts payable$— $523 
Accrued liabilities1,268 2,393 

The following table presents revenues and expenses attributable to our related parties (in thousands):
For the Three Months Ended June 30,For the Six Months Ended June 30,
2026202520262025
Revenue$3,629 $1,009 $8,373 $4,052 
Expenses
Cost of revenue78 646 153 1,282 
Selling, general and administrative expenses38 914 906 1,101