10-Q: Selectis Health Reports Mixed Q2 Results: Revenue Up, But Internal Control Weaknesses Persist

Sentiment:

Quarterly Report


Selectis Health saw an increase in healthcare revenue for Q2 2024, but continues to face challenges related to internal controls and a going concern warning.

Capital raiseThe company is seeking additional capital through the issuance of debt or equity securities, or the sale of assets.
Worse than expectedThe company reported a net loss of $240,376 for the six months ended June 30, 2024, compared to a net income of $1,924,408 in the prior year.The company has identified material weaknesses in its internal controls over financial reporting.There is substantial doubt about the company's ability to continue as a going concern.

Summary

  • Selectis Health, Inc. reported its financial results for the quarter ended June 30, 2024.
  • The company owns and operates assisted living, independent living, and skilled nursing facilities.
  • For the three months ended June 30, 2024, total revenue was $9,584,802 compared to $8,928,814 for the same period in 2023.
  • Healthcare revenue increased to $9,423,776 from $7,979,067 due to changes in occupancy, patient mix, and Medicaid rates.
  • The company reported a net income of $794,344 for the quarter, compared to a net loss of $2,100,768 in the prior year.
  • For the six months ended June 30, 2024, total revenue was $19,077,208 compared to $18,534,485 for the same period in 2023.
  • The company reported a net loss of $240,376 for the six months ended June 30, 2024, compared to a net income of $1,924,408 in the prior year.
  • The company sold its Goodwill Hunting property for $6,750,000, recording a gain of $2,112,143.
  • The company has identified material weaknesses in its internal controls over financial reporting.
  • There is substantial doubt about the company's ability to continue as a going concern.

Sentiment

Score: 4

Explanation: The report presents a mixed picture. While revenue increased, the company faces significant challenges related to internal controls, debt, and its ability to continue as a going concern. The sentiment is cautiously negative.

Positives

  • Healthcare revenue increased due to changes in occupancy, patient mix, and Medicaid rates.
  • The sale of the Goodwill Hunting property generated a gain of $2,112,143.
  • The company secured a $750,000 commercial line of credit.
  • The company is actively working to improve its liquidity and profitability through various strategies.

Negatives

  • The company reported a net loss of $240,376 for the six months ended June 30, 2024.
  • Healthcare Grant revenue decreased due to the cessation of grants from the State of Oklahoma.
  • The company has identified material weaknesses in its internal controls over financial reporting.
  • There is substantial doubt about the company's ability to continue as a going concern.

Risks

  • The company's ability to continue as a going concern is contingent upon successful execution of management's plans.
  • Failure to improve liquidity and profitability could negatively impact future operations.
  • The company faces risks related to increasing occupancy, controlling expenses, and securing additional capital.
  • The company is subject to claims and legal actions that arise in the ordinary course of business.
  • Compliance with healthcare laws and regulations is subject to future government review and interpretation.

Future Outlook

The company's future performance is contingent upon increasing revenue by increasing occupancy and Medicaid reimbursement rates, controlling operating expenses, and seeking additional capital through debt or equity securities or the sale of assets. Healthcare revenues will likely continue to decrease due to a decrease in Medicaid rates.

Management Comments

  • The Company healthcare operations management has hired a contract CFO, Controller and two Corporate Staff Accountants to support the corporate team and will continue to aid the facilities in delivering world class care.

Industry Context

The senior care industry has experienced significant increases in both the number of personal injury/wrongful death claims and in the severity of awards based upon alleged negligence by skilled nursing facilities and their employees in providing care to residents.

Legal Proceedings

  • The Company has been, and continues to be, subject to claims and legal actions that arise in the ordinary course of business, including potential claims related to patient care and treatment.

Stakeholder Impact

  • The company's financial condition and operational challenges could impact shareholders, employees, customers (patients), suppliers, and creditors.

Next Steps

  • The company plans to implement multi-level review in 2024.
  • Management intends to work internally and with various third-parties to ensure proper controls are in place going forward.

Key Dates

DateDescription
2013-09-30Global Casinos, Inc. split-off and sold its gaming casinos.
2014-08-27FASB issued ASU 2014-05, Disclosure of Uncertainties about an Entity's ability to Continue as a Going Concern.
2017-10-31Maturity date of senior unsecured notes.
2018-12-31Maturity date of certain 10% notes that were technically in default.
2020-01-28Company exchanged senior secured notes and warrants for 11% Senior Secured Promissory Notes.
2020-09-30Company repaid $150,000 of 10% Senior Unsecured Notes.
2020-10-31Company exchanged Senior Unsecured Notes and Warrants for 11% Senior Secured Promissory Notes.
2021-09Company rebranded to Selectis Health, Inc.
2023-03-29Company entered into a short-term subordinated secured promissory note of $501,006.
2023-06-27Senior secured note holders agreed to extend the maturity date of the notes to December 31, 2024.
2023-07-01Annual interest rate increased to 11%.
2023-09-05Short-term subordinated secured promissory note and all accrued interest was repaid.
2024-04-12Company entered into a Commercial Line of Credit Agreement with Southern Bank.
2024-05-01Company sold its wholly-owned subsidiary Goodwill Hunting, LLC.
2024-06-30End of the quarterly period.
2024-08-16Date of the report.
2024-12-31Extended maturity date of senior secured notes.
2025-04-12Maturity Date of Commercial Line of Credit Agreement.

Keywords

healthcare, financial results, skilled nursing facilities, assisted living, revenue, internal controls, going concern, debt, mortgage loans, Selectis Health

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