Significant Accounting Policies	3 Months Ended
Mar. 31, 2025
Significant Accounting Policies
Significant Accounting Policies	2. Significant Accounting Policies The significant accounting policies used in preparation of these Condensed Consolidated Financial Statements are disclosed in our annual Consolidated Financial Statements included in the Form 10-K, and there have been no significant changes to the Partnership’s significant accounting policies during the three months ended March 31, 2025. Cash, Cash Equivalents and Investment Securities Cash and cash equivalents includes cash on hand and cash in bank accounts without restrictions. The Partnership maintains cash balances with financial institutions that, at times, may exceed federally insured limits. Management periodically evaluates the creditworthiness of these institutions and has not experienced any losses on such deposits. As of March 31, 2025, the standard Federal Deposit Insurance Corporation (the “FDIC”) insurance coverage limit is $250,000 per depositor, per FDIC-insured bank, per ownership category. Any deposit in excess of this insured amount could be lost. As of March 31, 2025, substantially all of the Partnership’s $12.5 million of deposited cash held in banks was in excess of the FDIC coverage limit. The Partnership regularly monitors the financial stability of these financial institutions and believes that it is not exposed to any significant credit risk in cash and cash equivalents. Investment securities include Corporate Stock and U.S. Treasury Bills with original maturities on the date of purchase of greater than three months. As of March 31, 2025, $496.5 million was invested in U.S. Treasury Bills with original maturities on the date of purchase in excess of three months and is presented as investment securities in the Condensed Consolidated Statements of Net Assets in Liquidation. Escrow Receivable As of March 31, 2025 and December 31, 2024, the Partnership has $8.9 million and $10.4 million in escrow receivable. The escrows are related to funds set aside relating to the 2023 dispositions of HPI, Experience Care, LLC (“Experience Care”) and Cantata Health, LLC (“Cantata”). During the three months ended March 31, 2025, the Partnership received $0.5 million and $0.8 million from the Experience Care escrow and HPI escrow, respectively. The Cantata escrow of $0.7 million is expected to be received before the end of 2025. The HPI escrow of $7.7 million is pending the resolution of litigation, see “TTA Consideration Holdings, LLC f/k/a ALN Medical Management, LLC v. HPI Holdings, LLC” in “Note 4. Commitments and Contingencies”. Risks and Uncertainties We are subject to a number of legal proceedings involving both the Partnership and its subsidiaries, and GPB, including certain legal proceedings described in “Note 4. Commitments and Contingencies.” While we are defending our position in these proceedings, there is uncertainty surrounding their related outcomes and timing. The cost to defend and the outcomes of these proceedings could affect the liquidity of the Partnership and the amount of available cash for operations as well as for future distributions, if any. Under the liquidation basis of accounting, we estimate the liquidation value of our assets and recognize future costs expected to be incurred during the liquidation period. Our estimate of future legal costs is a significant estimate recorded as a component of liability for estimated costs in excess of estimated receipts during liquidation in the Condensed Consolidated Statements of Net Assets in Liquidation. These estimates are periodically reviewed and adjusted as appropriate, any such adjustments may be material. There can be no assurance that these estimated values will be realized. Such amounts should not be taken as an indication of the timing or the amount of future distributions or our actual dissolution. See “Note 1. Organization, Basis of Presentation, and Other” for further information. Our access to cash, cash equivalents, and investment securities in amounts adequate to finance our operations could be significantly impaired by the financial institutions with which we have arrangements. Any material decline in our ability to access our cash, cash equivalents, and investment securities could adversely impact our ability to meet certain steps in our Plan of Liquidation, and pay distributions, among other things. Additionally, given our significant investment in U.S. Treasury Bills as of March 31, 2025, changes in interest rates could impact our estimated cash inflows during the liquidation period. These risks and uncertainties could have material adverse impacts on our operations and the amount of total net assets in liquidation.

Significant Accounting Policies

3 Months Ended

Mar. 31, 2025

2. Significant Accounting Policies

The significant accounting policies used in preparation of these Condensed Consolidated Financial Statements are disclosed in our annual Consolidated Financial Statements included in the Form 10-K, and there have been no significant changes to the Partnership’s significant accounting policies during the three months ended March 31, 2025.

Cash, Cash Equivalents and Investment Securities

Cash and cash equivalents includes cash on hand and cash in bank accounts without restrictions. The Partnership maintains cash balances with financial institutions that, at times, may exceed federally insured limits. Management periodically evaluates the creditworthiness of these institutions and has not experienced any losses on such deposits.

As of March 31, 2025, the standard Federal Deposit Insurance Corporation (the “FDIC”) insurance coverage limit is $250,000 per depositor, per FDIC-insured bank, per ownership category. Any deposit in excess of this insured amount could be lost. As of March 31, 2025, substantially all of the Partnership’s $12.5 million of deposited cash held in banks was in excess of the FDIC coverage limit. The Partnership regularly monitors the financial stability of these financial institutions and believes that it is not exposed to any significant credit risk in cash and cash equivalents.

Investment securities include Corporate Stock and U.S. Treasury Bills with original maturities on the date of purchase of greater than three months. As of March 31, 2025, $496.5 million was invested in U.S. Treasury Bills with original maturities on the date of purchase in excess of three months and is presented as investment securities in the Condensed Consolidated Statements of Net Assets in Liquidation.

Escrow Receivable

As of March 31, 2025 and December 31, 2024, the Partnership has $8.9 million and $10.4 million in escrow receivable. The escrows are related to funds set aside relating to the 2023 dispositions of HPI, Experience Care, LLC (“Experience Care”) and Cantata Health, LLC (“Cantata”). During the three months ended March 31, 2025, the Partnership received $0.5 million and $0.8 million from the Experience Care escrow and HPI escrow, respectively. The Cantata escrow of $0.7 million is expected to be received before the end of 2025. The HPI escrow of $7.7 million is pending the resolution of litigation, see “TTA Consideration Holdings, LLC f/k/a ALN Medical Management, LLC v. HPI Holdings, LLC” in “Note 4. Commitments and Contingencies”.

Risks and Uncertainties

We are subject to a number of legal proceedings involving both the Partnership and its subsidiaries, and GPB, including certain legal proceedings described in “Note 4. Commitments and Contingencies.” While we are defending our position in these proceedings, there is uncertainty surrounding their related outcomes and timing. The cost to defend and the outcomes of these proceedings could affect the liquidity of the Partnership and the amount of available cash for operations as well as for future distributions, if any.

Under the liquidation basis of accounting, we estimate the liquidation value of our assets and recognize future costs expected to be incurred during the liquidation period. Our estimate of future legal costs is a significant estimate recorded as a component of liability

for estimated costs in excess of estimated receipts during liquidation in the Condensed Consolidated Statements of Net Assets in Liquidation. These estimates are periodically reviewed and adjusted as appropriate, any such adjustments may be material. There can be no assurance that these estimated values will be realized. Such amounts should not be taken as an indication of the timing or the amount of future distributions or our actual dissolution. See “Note 1. Organization, Basis of Presentation, and Other” for further information.

Our access to cash, cash equivalents, and investment securities in amounts adequate to finance our operations could be significantly impaired by the financial institutions with which we have arrangements. Any material decline in our ability to access our cash, cash equivalents, and investment securities could adversely impact our ability to meet certain steps in our Plan of Liquidation, and pay distributions, among other things. Additionally, given our significant investment in U.S. Treasury Bills as of March 31, 2025, changes in interest rates could impact our estimated cash inflows during the liquidation period. These risks and uncertainties could have material adverse impacts on our operations and the amount of total net assets in liquidation.

GPB Holdings II, LP 10-Q