Option Care Health, Inc. OPCH Net gains (losses) on investments

Equity-Method Investments — The Company’s investments in certain unconsolidated entities are accounted for under the equity method. The balance of these investments is included in other noncurrent assets in the accompanying condensed consolidated balance sheets. As of June 30, 2026 and December 31, 2025, the balance of the investments was $30.2 million and $27.9 million, respectively. The balance of these investments is increased to reflect the Company’s capital contributions and equity in earnings of the investees. The balance of these investments is decreased to reflect the Company’s equity in losses of the investees and for distributions received that are not in excess of the carrying amount of the investments. The Company’s proportionate share of earnings or losses of the investees is recorded in equity in earnings of joint ventures in the accompanying unaudited condensed consolidated statements of comprehensive income. The Company’s proportionate share of earnings was $1.7 million and $3.4 million for the three and six months ended June 30, 2026, respectively. The Company’s proportionate share of earnings was $1.4 million and $3.1 million for the three and six months ended June 30, 2025, respectively. Distributions from the investees are treated as cash inflows from operating activities in the unaudited condensed consolidated statements of cash flows. During the three and six months ended June 30, 2026, the Company received distributions from the investees of $1.1 million. During the three and six months ended June 30, 2025, the Company received distributions from the investees of $1.6 million. See Note 16, Related-Party Transactions, for discussion of related-party transactions with these investees.