Phase Space AI

Financial Model Notes

Omada Health [OMDA]

Omada Health [OMDA] — Financial Model Notes

Every figure is traced to a filed document. $000s unless stated. Sources: 10-K filed 2026-03-06 (FY2025), 10-Q filed 2026-05-08 (Q1'26), 10-Q filed 2025-11-07 (Q3'25), 10-Q filed 2025-08-08 (Q2'25), 8-K/Ex.99.1 filed 2026-05-07 (guidance).


1. Revenue — quarterly build

Quarter Revenue Derivation YoY Sequential
Q1'24 35,095 H1'24 76,307 − Q2'24 41,212
Q2'24 41,212 filed +17.4%
Q3'24 45,515 filed +10.4%
Q4'24 47,978 FY2024 169,800 − 9M'24 121,822 +5.4%
Q1'25 54,963 filed +56.6% +14.6%
Q2'25 61,371 filed +48.9% +11.7%
Q3'25 68,030 filed +49.5% +10.8%
Q4'25 75,846 FY2025 260,210 − 9M'25 184,364 +58.1% +11.5%
Q1'26 78,048 filed +42.0% +2.9%

TTM to 2026-03-31 = 61,371 + 68,030 + 75,846 + 78,048 = 283,295. Matches the screen exactly.

Annual: FY2023 122,784 · FY2024 169,800 (+38.3%) · FY2025 260,210 (+53.2%).

Sequential deceleration is the headline modelling fact. +2.9% in Q1'26 against +14.6% in Q1'25 — same quarter, same benefit-year enrolment cycle, so seasonality is controlled for.


2. Revenue by line — and the hardware problem

Q1 Services Hardware Total
2026 revenue 69,594 8,454 78,048
2025 revenue 49,496 5,467 54,963
YoY +40.6% +54.6% +42.0%
2026 cost of revenue 14,449 14,906 29,355
2025 cost of revenue 12,744 10,319 23,063
2026 gross profit 55,145 −6,452 48,693
2026 gross margin 79.2% −76.3% 62.4%
2025 gross margin 74.3% −88.8% 58.0%

Model the two lines separately or the model is wrong. Hardware is 10.8% of revenue, is the faster grower, and carries a −76% gross margin — connected devices sold at roughly half of cost as an acquisition expense that runs through both revenue and COGS. Blended gross margin therefore understates the software economics and the top-line growth rate is overstated by ~1.4pp.

Services gross margin is the number that matters and it expanded +4.9pp YoY.

Reconciliation to the press release: Omada cites "gross margin of 64%, up from 60%". GAAP is 62.4% / 58.0%. The ~2pp gap is share-based compensation held in cost of revenue and excluded from the non-GAAP measure.


3. Operating margin bridge

Period Revenue Operating income Margin
FY2023 122,784 −65,997 −53.7%
FY2024 169,800 −43,654 −25.7%
FY2025 260,210 −11,972 −4.6%
Q1'25 54,963 −8,396 −15.3%
Q2'25 61,371 −4,344 −7.1%
Q3'25 68,030 −2,513 −3.7%
Q4'25 75,846 +3,281 +4.3%
Q1'26 78,048 −4,781 −6.1%

TTM operating income = −4,344 − 2,513 + 3,281 − 4,781 = −8,357, a −2.9% TTM margin (the screen carries −4.6%, which is the FY2025 figure, not TTM — flagged in OMDA_Valuation.md §2).

Q4'25 is the first operating-profitable quarter in the filed record. Whether it repeats is invalidation trigger 6. The FY24 → FY25 margin change is +21.1pp, comfortably clearing the ~+5pp INFLECTION threshold.

Q1'26 operating expenses: R&D 12,697 (+44.2%) · S&M 26,787 (+32.8%) · G&A 13,990 (+23.6%) · total 53,474 (+32.7%), against revenue +42.0%. Opex is growing more slowly than revenue — the operating leverage is real, not projected.


4. Balance sheet, 2026-03-31

2026-03-31 2025-12-31
Cash and cash equivalents 211,765 222,036
Accounts receivable, net 39,985 34,585
— of which related party (Cigna) 25,800 22,800
Inventory 3,831 4,486
Total current assets 269,427 272,934
Goodwill 13,240 13,240
Intangibles, net 1,975 2,414
Total assets 302,798 305,406
Accounts payable 8,100 10,276
Accrued expenses 31,227 40,392
Deferred revenue 29,353 25,058
— of which related party (Cigna) 22,200 18,800
Total liabilities 68,680 75,726
Total stockholders' equity 234,118 229,680

No debt of any kind. Every liability is current and operational. LongTermDebt was $29,966k at 2025-06-30 and repaid in full with IPO proceeds — $0 from 2025-09-30. Q1'26 interest expense fell to $18k from $1,074k.

Net cash = +$211,765k, verified.

Goodwill is flat at $13,240k across every reporting date from 2024-12-31 to 2026-03-31. Intangibles decline monotonically on amortisation with no additions. No acquisitions in the growth window — the 45.6% CAGR is 100% organic.

Related-party density: Cigna is 64.5% of receivables and 75.6% of deferred revenue.


5. Cash flow

Period Operating CF Capex (PP&E) Software dev
FY2023 −49,738 416 2,505
FY2024 −34,179 596 3,267
FY2025 +18,252 1,322 4,510
Q1'25 −16,118 315 934
Q1'26 −11,834 78 1,479

FY2025 turned operating-cash-flow positive. Q1 is seasonally negative in both years (working capital on the January benefit-year reset), improving $4.3m YoY. Capex is de minimis — this is an asset-light model, which is why the terminal-margin assumption, not the capital intensity, dominates the valuation.

Accruals check (retained on both archetypes): FY2025 net loss −12,778 against operating cash flow +18,252. Cash materially exceeds earnings; accruals are strongly negative. Clean — passes.


6. Share count and dilution

Measure Value As of
Cover page / dei:EntityCommonStockSharesOutstanding 59,448,507 2026-05-05
Balance sheet issued and outstanding 59,240,000 2026-03-31
Weighted average basic, Q1'26 58,923,000 Q1'26
Weighted average basic, FY2025 36,639,000 FY2025

EPS cross-check: Q1'26 −2,970 ÷ 58,923 = −$0.0504 vs filed −$0.05 ✅ · FY2025 −12,778 ÷ 36,639 = −$0.3487 vs filed −$0.35 ✅.

Reserved for issuance (Note 6, thousands, 2026-03-31): options 10,093 · RSUs 3,751 · available for grant 4,107 · ESPP 1,706 = 19,657 total, a 33.2% overhang.

Treasury-method dilution at $20.41 with a $7.69 weighted-average option strike: options contribute 6,290k net, RSUs 3,751k → 69,281k diluted, +16.9%. Unrecognised SBC on RSUs alone is $53.6m over 3.8 years, so the count keeps rising.

Modelling instruction: run the valuation on both counts. Basic gives EV/Sales 3.54x; diluted gives 4.24x. The screen uses basic only and therefore understates the multiple by 20%.

Pre-IPO trap, not triggered: us-gaap:CommonStockSharesOutstanding at 2024-12-31 is 8,157,000 — pre-IPO common only, excluding 118,218,801 preferred shares held in temporary equity, reverse-split adjusted. Using it would give a count 7.29x too low. The scanner correctly used the current dei cover value. All pre-June-2025 per-share data is restated for the 1-for-3 reverse split (118,218,801 preferred → 39,406,221 common).


7. Forward assumptions used, and their sources

Assumption Value Source / status
FY2026 revenue $322–330m, mid $326m (+25.3%) Company guidance, 8-K 2026-05-07. Raised from $312–322m.
FY2026 adjusted EBITDA $14–20m (4.3–6.1% margin) Company guidance, same. Raised from $7–15m.
Implied Q2–Q4'26 growth +20.8% Derived: ($326m − $78.048m) ÷ ($260.210m − $54.963m)
FY2027 revenue growth 18% / 22% / 28% scenarios NOT GUIDED. Modelled as a range; no point estimate asserted.
Terminal operating margin 14.3% Growth-matched peer median, n=155. Subject is pre-profit so max(own, peer) collapses to peer. Highest-variance parameter in the model.
Exit multiple 22.8x EBIT GROWTH_MATCHED, n=155, ±50% growth band
WACC 10.0% Framework standard
Street consensus NOT RETRIEVED Alpha Vantage quota exhausted. Consensus Criteria INDETERMINATE; blocks nothing.

8. Key operating metric

Metric Q1'26 Q1'25 Change
Total members enrolled >1,025,000 ~679,000 (implied) +51%
Revenue $78.048m $54.963m +42.0%
Implied revenue per member ≈ −6%

The 10-Q attributes the services increase partly offset by "a $3.8 million aggregate decrease in average fees per member" and hardware growth to "a 51% increase in total members". Members crossed one million for the first time in Q1'26.

All growth is volume; unit price is falling. Any model that assumes pricing power on this name contradicts the filing.


9. Items deliberately left blank