Quipt Home Medical Corp 2025年度报告

QUIPT HOME MEDICAL CORP. (Exact name of registrant as specified in its charter) Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule405 of the Securities Act. Yes☐No☑ Indicate by check mark if the registrant is not required to file reports pursuant to Section13 or 15(d)of the Act. Yes☐No☑ Indicate by check mark whether the registrant (1)has filed all reports required to be filed by Section13 or 15(d)of the Securities Exchange Act of 1934during the preceding 12months (or for such shorter period that the registrant was required to file such reports), and (2)has been subject to such filingrequirements for the past 90days. Yes☑No☐ Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule405 ofRegulation S-T (§232.405 of this chapter) during the preceding 12months (or for such shorter period that the registrant was required to submit and postsuch files). Yes☑No☐ Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, smaller reporting company, or anemerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company,” and “emerging growthcompany” in Rule12b-2 of the Exchange Act. If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with anynew or revised financial accounting standards provided pursuant to Section13(a)of the Exchange Act.☐ Indicate by check mark whether the registrant has filed a report on and attestation to its management’s assessment of the effectiveness of its internalcontrol over financial reporting under Section404(b)of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered public accounting firm thatprepared or issued its audit report. Yes☐No☑ If securities are registered pursuant to Section12(b)of the Act, indicate by check mark whether the financial statements of the registrant included in thefiling reflect the correction of an error to previously issued financial statements.☐ Indicate by check mark whether any of those error corrections are restatements that required a recovery analysis of incentive-based compensationreceived by any of the registrant’s executive officers during the relevant recovery period pursuant to §240.10D-1(b).☐ Indicate by check mark whether the registrant is a shell company (as defined in Rule12b-2 of the Exchange Act). Yes☐No☑ The aggregate market value of the voting and non-votingcommon sharesheld by non-affiliates of the registrant computed as of March 31, 2025 (the lastbusiness day of the registrant’s most recently completed second fiscal quarter) based on the closing price of the registrant’s common shares on theNasdaq Capital Market was $90,853,438. There were44,329,972 common shares of the registrant outstanding as of January 23, 2026. EXPLANATORY NOTE Quipt Home Medical Corp. (the “Corporation”) is filing this Amendment No. 1 (“Amendment No. 1”) toits Annual Report on Form 10-K for the fiscal year ended September 30, 2025 as filed with the SecuritiesExchange Commission (the “SEC”) and the Canadian Securities Administrators on December 15, 2025(the “Original Form 10-K”), to provide the information required by Part III of Form 10-K and Section 11.6of National Instrument 51-102Continuous Disclosure Obligations. This information was previouslyomitted from the Original Form 10-K in reliance on the General Instructions to Form 10-K, which permitsthe information in Part III to be incorporated in Form 10-K by reference from the registrant’s definitiveproxy statement or included in an amendment to Form 10-K, in either case filed with the SEC no later than120 days after the end of the fiscal year. Pursuant to Rule 12b-15 under the Securities Exchange Act of 1934, as amended (the “Exchange Act”),this Amendment No. 1 also contains new certifications pursuant to Section 302 of the Sarbanes-Oxley Actof 2002, which are being filed as exhibits to this Amendment No. 1 under Item 15 of Part IV. Because nofinancial statements have been included in this Amendment No. 1 and this Amendment No. 1 does notcontain or amend any disclosure with respect to Items 307 and 308 of Regulation S-K under the ExchangeAct, paragraphs 3, 4, and 5 of the Section 302 certifications have been omitted. As a result, Item 15 of PartIV has been amended to reflect the filing of these new certifications. Because no financial statements arecontained in this Amendment No. 1, we are not including certifications under Section 906 of the Sarbanes-Oxley Act of 2002. Except as otherwise expressly noted herein, this Amendment No. 1 does not modify or update in any waythe financial position, results of operations, cash flows, or other information contained or incorporated inthe Original Form 10-K, including the exhibits thereto, nor does it reflect events occu