Inogen Inc. 2026年季度报告

FORM 10-Q INOGEN, INC. (Exact name of registrant as specified in its charter) Delaware33-0989359(State or other jurisdiction ofincorporation or organization)(I.R.S. EmployerIdentification No.)500 Cummings Center, Suite 2800Beverly, Massachusetts01915(Address of principal executive offices)(Zip Code)Registrant’s telephone number, including area code: (805) 562-0500 Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of theSecurities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to besubmitted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, asmaller reporting company, or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,” Emerging growth company If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition periodfor complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.☐ Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).Yes☐No☒ As of May 1, 2026, the registrant had 27,074,516 shares of common stock, par value $0.001, outstanding. TABLE OF CONTENTS Part I – Financial Information Item 1.Financial Statements Consolidated Balance Sheets (unaudited) as of March 31, 2026 and December 31, 2025Consolidated Statements of Comprehensive Loss (unaudited) for the Three Months Ended March 31, 2026 and Consolidated Statements of Stockholders’ Equity (unaudited) for the Three Months Ended March 31, 2026 and March 31, 20255Consolidated Statements of Cash Flows (unaudited) for the Three Months Ended March 31, 2026 and March Inogen, Inc.Consolidated Balance Sheets Inogen, Inc.Consolidated Statements of Stockholders’ Equity Inogen, Inc.Condensed Notes to the Consolidated Financial Statements 1. Business overview Inogen, Inc., or the Company, is a medical technology company focused on the development, manufacture, and commercializationof respiratory products, including portable and stationary oxygen concentrators, airway clearance devices, and continuous positiveairway pressure, or CPAP, masks for the treatment of chronic respiratory conditions. The Company's portfolio includes portableoxygen concentrator systems designed to optimize output, weight, sound levels, and battery life, as well as stationary oxygen The Company generates the majority of its revenue from the sale and rental of portable oxygen concentrator systems and relatedaccessories to patients, third-party payors, home healthcare providers, resellers, and distributors. The Company's products aremarketed in the United States through direct-to-consumer and prescriber, as well as through business-to-business partnerships, andinternationally through distributors and medical equipment providers. The Company's product offerings include multiple 2. Basis of presentation and summary of significant accounting policies Basis of presentation The consolidated financial statements of the Company have been prepared in accordance with accounting principles generallyaccepted in the United States of America, or U.S. GAAP. The results of operations for the three months ended March 31, 2026 shown in this report are not necessarily indicative of results tobe expected for the full year ending December 31, 2026. In the opinion of the Company’s management, the information containedherein reflects all adjustments, consisting of only normal recurring adjustments, necessary for a fair presentation of the Company’sresults of operations, financial position, cash flows, and stockholders’ equity. Certain footnote disclosures normally included inannual consolidated financial statements prepared in accordance with U.S. GAAP have been condensed or omitted pursuant to Basis of consolidation The consolidated financial statements include the accounts of Inogen, Inc. and its wholly-owned subsidiaries. All intercompanybalances and transactions have been eliminated. Accounting estimates The preparation of consolidated financial statements in conformity with U.S. GAAP requires management to make estimates andassumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date ofthe consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Managementbases these estimates and assumptions upon historical experience, existing and known circumstances, authoritative accountingpronouncements and other