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Basis of Presentation and summary of significant accounting policies (Tables)

12 Months Ended

Sep. 30, 2025

Nature of operations

Schedule of consolidated entities

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​	​	​
100 W. Commercial Street, LLC	​ ​ ​	Med Supply Center, Inc.
Acadia Medical Supply, Inc.	​ ​ ​	Medical West Healthcare Center, LLC
Access Respiratory Home Care, L.L.C.	​	Mediserve Medical Equipment of Kingsport, Inc.
Alliance Home Care & Mobile Diagnostics, L.L.C.	​	Metro-Med, Inc.
At Home Health Equipment, LLC	​	Metro-Med, Inc. - Los Alamitos
Black Bear Medical, Inc.		Metro-Med, Inc. - Ventura
Black Bear Medical Group, Inc.	​	NorCal Respiratory, Inc.
Black Bear Medical NH, Inc.	​	Northwest Medical, LLC
Care Medical Atlanta, LLC	​	Oxygen Plus
Care Medical of Athens, Inc.	​	Patient-Aids, Inc.
Care Medical of Augusta, LLC	​	Patient Home Monitoring, Inc
Care Medical of Gainesville, LLC	​	QHM Holdings Inc.
Care Medical Partners, LLC	​	QHM Investments I, LLC
Care Medical Savannah, LLC	​	Quipt Home Medical Inc.
Central Oxygen, Inc.	​	Rejuvenight, LLC
Coastal Med-Tech Corp.	​	Resource Medical, Inc.
Cooley Medical Equipment, Incorporated	​	Resource Medical Group Charleston, LLC
Focus Respiratory, LLC	​	Resource Medical Group, LLC
Good Night Medical, LLC	​	Respicare, Inc.
Good Night Medical of Ohio, LLC	​	Riverside Medical, Inc.
Good Night Medical of Texas, Inc	​	RTA Homecare, LLC
Great Elm Healthcare, LLC	​	Semo Drugs - Care Plus of Mo, Inc.
Health Technology Resources, LLC	​	Sleep Health Diagnostics, LLC
Heartland Health Therapy, LLC	​	Sleepwell, LLC
Heckman Healthcare Service & Supplies Inc.	​	Southeastern Biomedical Services, LLC
Hometown Medical LLC	​	Southern Pharmaceutical Corporation
IRB Medical Equipment, LLC		Thrift Home Care, Inc.
Legacy Oxygen and Home Care Equipment, LLC	​	Tuscan, Inc.
Mayhugh Drugs, Inc.	​	United Respiratory Services, LLC

Schedule of estimated useful lives of the assets

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​	​	​	​	​
Description	​ ​ ​	Estimated Useful Life
Rental equipment		1	-	5 years
Vehicles	​	1	-	5 years
Leasehold improvements		Life of lease 1	-	11 years
Office and technology equipment		​	​	5 years
Buildings	​	​	​	25 years
Right-of-use real estate		Life of lease 2	-	11 years
Right-of-use vehicles		Life of lease 2	-	7 years

Schedule of useful life of finite-lived intangible assets

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​	​	​	​	​
Description	​ ​ ​	Estimated Useful Life
Customer relationships		10	-	20 years
Customer contracts	​	​	​	2 years
Trade names		​	​	10 years
Non-compete agreements		​	​	5 years

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