DVA · 10-Q · 2026Q2 · Full report

Value-Based Care Contracts

DAVITA INC. · 2026-08-04 · Importance 43 · Surprise 32

DaVita’s integrated kidney care (IKC) risk-based arrangements require estimates of member alignment, third-party medical claims expense, quality outcomes, and risk-adjustment scores. Measurement limitations delayed recognition of $98.5 million of revenue for performance obligations satisfied in previous years during the first six months of 2026, compared with $95.9 million in the prior-year period. The company said many value-based care contracts with health plans are complex and that recognition is constrained until measurement information becomes available. Revenue recognition under the government Comprehensive Kidney Care Contracting program also remains subject to constraints for plan years 2025 and 2026.

Key facts

• For IKC business, revenues recognized for performance obligations satisfied in previous years: $98,491 during six months ended June 30, 2026 and $95,911 during six months ended June 30, 2025 source