CPUH
Compute Health Acquisition Corp.
stock NYSE

An interesting quote from Allurion's (ALUR) earnings call a couple of weeks ago was CFO Chris Geberth stating:
*"Revenue for the year-to-date period ended September 30, 2023 was $45.2 million, essentially even for the same period of 2022.* ***As the business combination closed later than planned****, we delayed sales and marketing initiatives during the year."*
Allurion guided to $100M revenue for 2023 in their [investor presentation](https://www.sec.gov/Archives/edgar/data/1828608/000121390023009565/ea172635ex99-2_compute.htm) which would be more than a 50% YoY increase. Obviously they aren't getting anywhere near that. The CFO seems to blame a delayed business combination for the lack of revenue growth.
Allurion announced their business combination with CPUH on February 9 2023 and completed on August 1 which is less than a 6 month turnaround. According to [this article](https://www.skadden.com/-/media/files/publications/2023/06/de_spac_transaction_trends_in_2023.pdf) the average time from signing to closing a SPAC transaction was 5.2 months in 2021 and 6.8 months in 2022. I don't have data for 2023 but a quick glance shows most deals have taken more than 6 months from DA to closing (some more than a year) so I'd assume the average would be higher than 2022. Seems a bit scummy to blame a delayed business combination for lack of revenue when you were actually one of the quicker deals of the year to get through.

An interesting quote from Allurion's (ALUR) earnings call a couple of weeks ago was CFO Chris Geberth stating:
*"Revenue for the year-to-date period ended September 30, 2023 was $45.2 million, essentially even for the same period of 2022.* ***As the business combination closed later than planned****, we delayed sales and marketing initiatives during the year."*
Allurion guided to $100M revenue for 2023 in their [investor presentation](https://www.sec.gov/Archives/edgar/data/1828608/000121390023009565/ea172635ex99-2_compute.htm) which would be more than a 50% YoY increase. Obviously they aren't getting anywhere near that. The CFO seems to blame a delayed business combination for the lack of revenue growth.
Allurion announced their business combination with CPUH on February 9 2023 and completed on August 1 which is less than a 6 month turnaround. According to [this article](https://www.skadden.com/-/media/files/publications/2023/06/de_spac_transaction_trends_in_2023.pdf) the average time from signing to closing a SPAC transaction was 5.2 months in 2021 and 6.8 months in 2022. I don't have data for 2023 but a quick glance shows most deals have taken more than 6 months from DA to closing (some more than a year) so I'd assume the average would be higher than 2022. Seems a bit scummy to blame a delayed business combination for lack of revenue when you were actually one of the quicker deals of the year to get through.