[PART I - FINANCIAL INFORMATION](index=3&type=section&id=PART%20I%20-%20FINANCIAL%20INFORMATION) Presents the company's comprehensive financial statements, management's analysis, and disclosures on market risk and internal controls [Financial Statements](index=3&type=section&id=Item%201.%20Financial%20Statements) The company's financial statements for the period ended September 30, 2023, show significant growth in assets and liabilities, primarily due to the acquisition of Home Medical Products, Inc. (HMP) [Condensed Consolidated Balance Sheets](index=3&type=section&id=Condensed%20Consolidated%20Balance%20Sheets) As of September 30, 2023, total assets increased to $149.4 million from $117.0 million, driven by goodwill and property and equipment from the HMP acquisition Balance Sheet Comparison (in thousands) | Account | At September 30, 2023 | At December 31, 2022 | | :--- | :--- | :--- | | **Total Assets** | **$149,400** | **$117,043** | | Cash and cash equivalents | $10,078 | $16,914 | | Goodwill | $29,704 | $0 | | Property and equipment, net | $73,423 | $67,743 | | **Total Liabilities** | **$40,586** | **$19,949** | | Long-term debt | $8,095 | $0 | | **Total Shareholders' Equity** | **$108,814** | **$97,094** | - The acquisition of HMP resulted in the recognition of **$29.7 million** in goodwill and **$0.7 million** in identifiable intangibles, which were not present on the balance sheet at the end of 2022[8](index=8&type=chunk)[74](index=74&type=chunk) [Condensed Consolidated Statements of Income and Comprehensive Income](index=4&type=section&id=Condensed%20Consolidated%20Statements%20of%20Income%20and%20Comprehensive%20Income) For Q3 2023, revenue increased 38.2% to $49.4 million and net income surged 176.7% to $2.9 million, reflecting strong organic growth and HMP contributions Income Statement Highlights (in thousands, except EPS) | Metric | Q3 2023 | Q3 2022 | YTD 2023 | YTD 2022 | | :--- | :--- | :--- | :--- | :--- | | **Revenue** | **$49,402** | **$35,759** | **$132,269** | **$101,324** | | Gross Profit | $30,562 | $21,651 | $80,672 | $61,784 | | Income from Operations | $4,206 | $1,469 | $9,041 | $4,718 | | **Net Income** | **$2,919** | **$1,055** | **$6,766** | **$3,784** | | Diluted EPS | $0.07 | $0.03 | $0.17 | $0.09 | [Condensed Consolidated Statements of Cash Flows](index=7&type=section&id=Condensed%20Consolidated%20Statements%20of%20Cash%20Flows) For the nine months ended September 30, 2023, operating cash flow increased to $31.9 million, while investing activities were dominated by the $28.6 million HMP acquisition Cash Flow Summary (Nine Months Ended Sep 30, in thousands) | Activity | 2023 | 2022 | | :--- | :--- | :--- | | Net cash provided by operating activities | $31,928 | $20,064 | | Net cash used in investing activities | ($44,620) | ($16,598) | | Net cash provided by (used in) financing activities | $5,856 | ($10,396) | | **Net decrease in cash** | **($6,836)** | **($6,930)** | - The primary use of cash in investing activities was **$28.6 million** paid for the acquisition of HMP, net of cash acquired[18](index=18&type=chunk) [Notes to the Condensed Consolidated Financial Statements](index=8&type=section&id=Notes%20to%20the%20Condensed%20Consolidated%20Financial%20Statements) The notes detail accounting policies, the June 2023 HMP acquisition for $29.4 million, debt refinancing, and revenue recognition, alongside legal and audit resolutions - On June 1, 2023, the company acquired Home Medical Products, Inc. (HMP) for approximately **$29.4 million** in cash, funded by cash on hand and new debt facilities[71](index=71&type=chunk) Revenue by Source (Nine Months Ended Sep 30, in thousands) | Revenue Source | 2023 | 2022 | | :--- | :--- | :--- | | Ventilator rentals | $79,181 | $68,123 | | Other DME rentals | $26,441 | $15,153 | | Equipment and supply sales | $19,287 | $9,931 | | Service revenues | $7,360 | $5,839 | | COVID-19 response sales | $0 | $2,278 | | **Total Revenues** | **$132,269** | **$101,324** | - The company successfully resolved an OIG audit, with an Administrative Law Judge overturning all remaining appealed claims in December 2022, leading to a refund of previously remitted funds[120](index=120&type=chunk) [Management's Discussion and Analysis of Financial Condition and Results of Operations](index=27&type=section&id=Item%202.%20Management's%20Discussion%20and%20Analysis%20of%20Financial%20Condition%20and%20Results%20of%20Operations) Management attributes strong 2023 performance to organic growth and the HMP acquisition, focusing on expanding respiratory care programs amid evolving regulatory trends [Overview](index=28&type=section&id=Overview) Viemed provides home medical equipment and post-acute respiratory care services, with ventilator rentals as its core business, driven by a high-service model leveraging Respiratory Therapists - The company's primary revenue source is the rental of non-invasive and invasive ventilators, representing **57.3%** of traditional revenue for the three months ended September 30, 2023[138](index=138&type=chunk) - As of September 30, 2023, the company employed **374** licensed Respiratory Therapists, who are central to its in-home service model[139](index=139&type=chunk) [Trends Affecting Our Business](index=29&type=section&id=Trends%20Affecting%20Our%20Business) Key trends include the end of the COVID-19 Public Health Emergency, extension of CARES Act reimbursement rates, and the continued exclusion of non-invasive ventilators from competitive bidding - The COVID-19 Public Health Emergency ended on May 11, 2023, leading to the expiration of many waivers and flexibilities that were available during the pandemic[141](index=141&type=chunk) - The Consolidated Appropriations Act, 2023 extended the **75/25** blended Medicare reimbursement rate in non-competitive bidding/non-rural areas through the end of the COVID-19 PHE or December 31, 2023, whichever is later[146](index=146&type=chunk) - CMS removed non-invasive ventilators, oxygen, and PAP devices from the Round 2021 competitive bidding program, and has not announced a new round of bidding as the current contracts expire on December 31, 2023[144](index=144&type=chunk)[145](index=145&type=chunk) [Results of Operations](index=31&type=section&id=Results%20of%20Operations) For Q3 2023, revenue grew 38.2% and net income surged 176.7%, while nine-month revenue increased 30.5% with improved operating leverage Q3 2023 vs Q3 2022 Performance (in thousands) | Metric | Q3 2023 | Q3 2022 | % Change | | :--- | :--- | :--- | :--- | | Revenue | $49,402 | $35,759 | 38.2% | | Gross Profit | $30,562 | $21,651 | 41.2% | | Income from Operations | $4,206 | $1,469 | 186.3% | | Net Income | $2,919 | $1,055 | 176.7% | YTD 2023 vs YTD 2022 Performance (in thousands) | Metric | YTD 2023 | YTD 2022 | % Change | | :--- | :--- | :--- | :--- | | Revenue | $132,269 | $101,324 | 30.5% | | Gross Profit | $80,672 | $61,784 | 30.6% | | Income from Operations | $9,041 | $4,718 | 91.6% | | Net Income | $6,766 | $3,784 | 78.8% | - The increase in revenue was driven by organic expansion of the active ventilator patient base and significant growth in other DME rentals (oxygen, PAP, percussion vests) and equipment sales, partly due to the HMP acquisition[155](index=155&type=chunk)[164](index=164&type=chunk) [Non-GAAP Financial Measures](index=35&type=section&id=Non-GAAP%20Financial%20Measures) The company uses Adjusted EBITDA, a non-GAAP measure, to analyze operating performance, reporting $12.1 million for Q3 2023 and $30.2 million for the nine-month period Adjusted EBITDA Reconciliation (Quarterly, in thousands) | Quarter Ended | Sep 30, 2023 | Jun 30, 2023 | Mar 31, 2023 | Dec 31, 2022 | Sep 30, 2022 | | :--- | :--- | :--- | :--- | :--- | :--- | | Net Income | $2,919 | $2,330 | $1,517 | $2,438 | $1,055 | | **Adjusted EBITDA** | **$12,081** | **$9,810** | **$8,328** | **$9,306** | **$6,982** | - Management uses Adjusted EBITDA to compare operating performance, calculate incentive compensation, for internal budgeting, and to evaluate operational strategies[173](index=173&type=chunk) [Liquidity and Capital Resources](index=36&type=section&id=Liquidity%20and%20Capital%20Resources) As of September 30, 2023, the company had $10.1 million in cash, with management confident in sufficient liquidity from operations and credit facilities to fund future growth - Cash and cash equivalents stood at **$10.1 million** at September 30, 2023, down from **$16.9 million** at December 31, 2022, largely due to the HMP acquisition[177](index=177&type=chunk) - The company refinanced its debt in November 2022, securing new credit facilities maturing in November 2027, which were utilized for the HMP acquisition[185](index=185&type=chunk)[186](index=186&type=chunk) - For the nine months ended September 30, 2023, net cash from operations was **$31.9 million**, while net cash used in investing was **$44.6 million**, primarily for the HMP acquisition[178](index=178&type=chunk)[181](index=181&type=chunk) [Quantitative and Qualitative Disclosures About Market Risk](index=40&type=section&id=Item%203.%20Quantitative%20and%20Qualitative%20Disclosures%20About%20Market%20Risk) This section is not applicable for the company - The company has indicated that there are no applicable quantitative and qualitative disclosures about market risk for this reporting period[199](index=199&type=chunk) [Controls and Procedures](index=40&type=section&id=Item%204.%20Controls%20and%20Procedures) Management concluded that the company's disclosure controls and procedures were effective as of the end of the period, with no material changes to internal controls - The CEO and CFO concluded that the company's disclosure controls and procedures were effective as of September 30, 2023[200](index=200&type=chunk)[202](index=202&type=chunk) - No material changes to the company's internal control over financial reporting occurred during the third quarter of 2023[201](index=201&type=chunk) [PART II - OTHER INFORMATION](index=41&type=section&id=PART%20II%20-%20OTHER%20INFORMATION) Details legal proceedings, key risk factors, and information regarding equity securities and use of proceeds [Legal Proceedings](index=41&type=section&id=Item%201.%20Legal%20Proceedings) The company is subject to various legal actions in the ordinary course of business, with details on commitments and contingencies provided in Note 9 - The company may be subject to various legal actions and proceedings; refer to Note 9—Commitments and Contingencies for details[204](index=204&type=chunk) [Risk Factors](index=41&type=section&id=Item%201A.%20Risk%20Factors) The company highlights risks associated with its strategic growth plan, which relies on acquisitions, including integration challenges and potential failure to deliver expected synergies - A key risk factor is the company's strategic growth plan involving acquisitions, which may not succeed due to integration challenges, competition for targets, or failure to realize synergies[206](index=206&type=chunk)[207](index=207&type=chunk) - Integration risks include difficulties combining business cultures, managing patient transitions, assuming unforeseen liabilities, and retaining key employees from acquired companies[208](index=208&type=chunk) [Unregistered Sales of Equity Securities and Use of Proceeds](index=42&type=section&id=Item%202.%20Unregistered%20Sales%20of%20Equity%20Securities%20and%20Use%20of%20Proceeds) The company reported no unregistered sales of equity securities, repurchased shares for tax withholding on RSUs, and terminated its 2022 Share Repurchase Program - In Q3 2023, the company repurchased **8,501** common shares at an average price of **$8.12** to satisfy tax withholding on vested RSUs[212](index=212&type=chunk) - The company's 2022 Share Repurchase Program, authorized on March 7, 2022, was terminated on September 30, 2023[212](index=212&type=chunk) - The company has not declared or paid any dividends and does not anticipate doing so in the foreseeable future, with restrictions in place under its 2022 Senior Credit Facilities[213](index=213&type=chunk)

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 Form 10-Q ☒ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended June 30, 2023 (Exact name of registrant as specified in its charter) British Columbia, Canada N/A (State or other jurisdiction of incorporation or organization) (IRS Employer Identification Number) ☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition p ...

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 Form 10-Q ☒ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended March 31, 2023 ☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from _____ to _____ Commission file number: 001-38973 Viemed Healthcare, Inc. (Exact name of registrant as specified in its charter) British Columbia, Canada N/A (State or other ...

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 Form 10-K ☒ ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the fiscal year ended December 31, 2022 ☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from _____ to _____ Commission file number: 001-38973 Viemed Healthcare, Inc. (Exact name of registrant as specified in its charter) British Columbia, Canada N/A (State or other juri ...

Viemed Healthcare, Inc. (NASDAQ:VMD) Q3 2022 Earnings Conference Call November 2, 2022 11:00 AM ET Company Participants Todd Zehnder - Chief Operating Officer Casey Hoyt - Chief Executive Officer Conference Call Participants Brooks O'Neil - Lake Street Capital Markets Doug Cooper - Beacon Securities Prasath Pandurangan - Bloomberg Nick Corcoran - Acumen Capital Operator Greetings. Welcome to the Viemed Third Quarter 2022 Earnings Conference Call. At this time, all participants are in a listen-only mode. A q ...

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 Form 10-Q ☒ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended June 30, 2022 ☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from _____ to _____ Commission file number: 001-38973 Viemed Healthcare, Inc. (Exact name of registrant as specified in its charter) British Columbia, Canada N/A (State or other ...

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 Form 10-Q ☒ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended March 31, 2022 ☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from _____ to _____ Commission file number: 001-38973 Viemed Healthcare, Inc. (Exact name of registrant as specified in its charter) British Columbia, Canada N/A (State or other ...

Part I [Business Overview](index=5&type=section&id=Item%201.%20Business) Viemed Healthcare provides in-home durable medical equipment and respiratory healthcare, focusing on organic growth and ventilator rentals, primarily reimbursed by Medicare and Medicaid - The company's core business is providing in-home DME and post-acute respiratory healthcare services, with a focus on treating respiratory diseases like COPD and neuromuscular conditions[17](index=17&type=chunk)[18](index=18&type=chunk) Revenue Contribution from Key Products (Traditional Revenue) | Product/Service | % of 2021 Traditional Revenue | % of 2020 Traditional Revenue | | :--- | :--- | :--- | | Ventilator Rentals | 77% | 81% | | Home Medical Equipment (Rental & Sale) | 98.1% | 98.6% | | In-home Sleep Testing | 1.9% | 1.4% | - Viemed is expanding its services, having formed a healthcare staffing division (Viemed Healthcare Staffing LLC) in 2021 and invested in a remote patient monitoring (RPM) company, VeruStat, Inc[18](index=18&type=chunk) - The company operates on an organic growth model, expanding in existing and new regions by employing more respiratory therapists (RTs) rather than investing heavily in physical locations. As of December 31, 2021, Viemed employed 627 people[19](index=19&type=chunk)[74](index=74&type=chunk) - Medicare and Medicaid are the primary sources of reimbursement, accounting for **64% of traditional revenue in 2021** and **67% in 2020**. The company's reimbursement is subject to fee-for-service pricing guidelines set by CMS[64](index=64&type=chunk)[73](index=73&type=chunk) [Risk Factors](index=13&type=section&id=Item%201A.%20Risk%20Factors) The company faces significant risks from the COVID-19 pandemic, supplier dependence, reimbursement changes, and extensive government regulations - **COVID-19 Pandemic:** The pandemic poses risks of operational disruption, supply chain delays, and negative impacts on patient base and receivables collection due to economic factors like unemployment[75](index=75&type=chunk)[76](index=76&type=chunk)[77](index=77&type=chunk) - **Supplier Dependence and Recall:** The company depends on key suppliers for equipment. A voluntary recall by Royal Philips for certain BiPAP, CPAP, and ventilator devices in June 2021 could lead to equipment shortages, increased costs, and potential litigation, significantly impacting business[87](index=87&type=chunk)[88](index=88&type=chunk)[91](index=91&type=chunk) - **Reimbursement and Regulatory Risk:** A substantial portion of revenue comes from Medicare and Medicaid. The business is at risk from reimbursement rate reductions, retroactive payment adjustments from audits, and potential inclusion of its products in future Medicare Competitive Bidding rounds. An OIG audit report has led to a request for repayment of purported overpayments, which the company is appealing[83](index=83&type=chunk)[108](index=108&type=chunk)[109](index=109&type=chunk) - **Fraud and Abuse Laws:** The company is subject to complex federal and state laws (e.g., Anti-Kickback Statute, Stark Law, False Claims Act). Violations can result in severe civil and criminal penalties, exclusion from government healthcare programs, and significant legal costs[105](index=105&type=chunk)[132](index=132&type=chunk)[134](index=134&type=chunk) - **Emerging Growth Company Status:** As an emerging growth company, Viemed takes advantage of reduced reporting requirements. This may make its common stock less attractive to some investors and could result in a less active trading market[68](index=68&type=chunk)[145](index=145&type=chunk) [Unresolved Staff Comments](index=27&type=section&id=Item%201B.%20Unresolved%20Staff%20Comments) The company reports no unresolved staff comments - Not applicable[163](index=163&type=chunk) [Properties](index=27&type=section&id=Item%202.%20Properties) Viemed owns its Lafayette headquarters and recently acquired additional office and warehouse facilities, deemed adequate for current needs - The company owns its headquarters in Lafayette, Louisiana, which is subject to a mortgage[164](index=164&type=chunk) - During Q4 2021, Viemed acquired an office building and a warehouse previously leased from a company owned by its CEO and President[164](index=164&type=chunk) [Legal Proceedings](index=28&type=section&id=Item%203.%20Legal%20Proceedings) The company is involved in routine legal actions, not expected to materially impact financial condition or operations - The company is involved in ongoing or threatened legal actions arising from the ordinary course of business. Management believes these will not have a material adverse effect[165](index=165&type=chunk) [Mine Safety Disclosures](index=28&type=section&id=Item%204.%20Mine%20Safety%20Disclosures) This item is not applicable to the company - Not applicable[166](index=166&type=chunk) Part II [Market for Registrant's Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities](index=29&type=section&id=Item%205.%20Market%20for%20Registrant's%20Common%20Equity,%20Related%20Stockholder%20Matters%20and%20Issuer%20Purchases%20of%20Equity%20Securities) Viemed's common shares trade on Nasdaq and TSX; the company has never paid dividends due to loan agreement restrictions - Common shares trade on Nasdaq ("VMD") and the TSX ("VMD.TO")[167](index=167&type=chunk) - The company has never paid dividends and does not anticipate doing so in the foreseeable future, partly due to restrictions in its loan agreement[169](index=169&type=chunk) [Management's Discussion and Analysis of Financial Condition and Results of Operations](index=30&type=section&id=Item%207.%20Management's%20Discussion%20and%20Analysis%20of%20Financial%20Condition%20and%20Results%20of%20Operations) Revenue and net income declined in 2021 due to reduced COVID-19 related sales, while traditional business grew, maintaining strong liquidity Financial Performance Summary (2021 vs. 2020) | Metric | 2021 | 2020 | Change | % Change | | :--- | :--- | :--- | :--- | :--- | | Total Revenue | $117.1M | $131.3M | ($14.2M) | (10.8)% | | Net Income | $9.1M | $31.5M | ($22.4M) | (71.1)% | | Traditional Revenue (ex-COVID) | $108.5M | $96.9M | $11.6M | 11.9% | - The decrease in total revenue and net income was primarily driven by a **$25.8 million (75.1%) year-over-year reduction** in COVID-19 response sales and services[197](index=197&type=chunk)[199](index=199&type=chunk) - The company's core ventilator rental revenue grew by **$5.6 million (7.1%) in 2021**, driven by organic growth in its active patient base[198](index=198&type=chunk) - Gross profit margin increased from **61.0% in 2020 to 62.7% in 2021**, attributed to the decline in lower-margin COVID-19 response sales and services[201](index=201&type=chunk) - The company maintains a strong liquidity position with **$28.4 million in cash and cash equivalents** and an undrawn **$10.0 million line of credit** as of December 31, 2021[216](index=216&type=chunk) [Quantitative and Qualitative Disclosures About Market Risk](index=39&type=section&id=Item%207A.%20Quantitative%20and%20Qualitative%20Disclosures%20About%20Market%20Risk) This item is not applicable to the company - Not applicable[236](index=236&type=chunk) [Financial Statements and Supplementary Data](index=40&type=section&id=Item%208.%20Financial%20Statements%20and%20Supplementary%20Data) This section presents the audited consolidated financial statements for 2021 and 2020, including balance sheets, income statements, equity changes, cash flows, and detailed notes - The financial statements were audited by Ernst & Young LLP, which issued an unqualified opinion, stating the financials are presented fairly in all material respects in conformity with U.S. GAAP[240](index=240&type=chunk)[244](index=244&type=chunk) Consolidated Balance Sheet Highlights (As of Dec 31) | Account | 2021 (in thousands) | 2020 (in thousands) | | :--- | :--- | :--- | | **Assets** | | | | Cash and cash equivalents | $28,408 | $30,981 | | Total Current Assets | $47,310 | $47,175 | | Total Assets | $117,962 | $112,560 | | **Liabilities & Equity** | | | | Total Current Liabilities | $17,811 | $23,017 | | Total Liabilities | $23,142 | $30,867 | | Total Shareholders' Equity | $94,820 | $81,693 | Consolidated Statement of Cash Flows Highlights (Year Ended Dec 31) | Activity | 2021 (in thousands) | 2020 (in thousands) | | :--- | :--- | :--- | | Net Cash from Operating Activities | $22,494 | $35,110 | | Net Cash used in Investing Activities | ($19,746) | ($8,415) | | Net Cash used in Financing Activities | ($5,321) | ($9,069) | | **Net Change in Cash** | **($2,573)** | **$17,626** | [Notes to Consolidated Financial Statements](index=46&type=section&id=Notes%20to%20Consolidated%20Financial%20Statements) These notes detail accounting policies, debt covenants, stock compensation, and significant legal contingencies, including an OIG audit and supplier dispute - **Revenue Recognition:** Rental revenue (ventilators, other DME) is recognized under Topic 842 (Leases), while equipment sales and services (including COVID-19 response) are recognized under Topic 606 (Revenue from Contracts with Customers)[281](index=281&type=chunk)[283](index=283&type=chunk) - **Debt Covenants:** The company was in compliance with all financial covenants under its Commercial Business Loan Agreement as of December 31, 2021, including Total Debt to Adjusted EBITDA and Fixed Charge Coverage Ratio[227](index=227&type=chunk)[320](index=320&type=chunk) - **Legal Contingency (OIG Audit):** Following an OIG report, the company received requests from Medicare Administrative Contractors (MACs) for repayment of purported overpayments. The company is appealing and estimates the maximum potential loss at approximately **$9 million**. No loss has been accrued as it is not deemed probable[348](index=348&type=chunk) - **Legal Contingency (Vyaire Lawsuit):** The company is in a legal dispute with supplier Vyaire over a purchase order, seeking to recover a **$0.9 million prepayment** and defending against a **$4.7 million counterclaim** from Vyaire. No loss has been accrued for the counterclaim[345](index=345&type=chunk)[346](index=346&type=chunk) - **CARES Act Funds:** The company received and recognized Provider Relief Fund payments of **$1.5 million in 2021** and **$3.5 million in 2020**. These are treated as government grants and are not expected to be repaid[350](index=350&type=chunk) [Changes in and Disagreements with Accountants on Accounting and Financial Disclosure](index=67&type=section&id=Item%209.%20Changes%20in%20and%20Disagreements%20with%20Accountants%20on%20Accounting%20and%20Financial%20Disclosure) The company reports no changes in or disagreements with its accountants regarding financial matters - None[361](index=361&type=chunk) [Controls and Procedures](index=67&type=section&id=Item%209A.%20Controls%20and%20Procedures) Management concluded that disclosure controls and internal control over financial reporting were effective as of December 31, 2021 - Management concluded that disclosure controls and procedures were effective as of December 31, 2021[362](index=362&type=chunk) - Based on the COSO 2013 framework, management concluded that internal control over financial reporting was effective as of December 31, 2021[365](index=365&type=chunk) - No attestation report on internal control from the independent registered public accounting firm is included, as permitted for an emerging growth company[366](index=366&type=chunk) [Other Information](index=68&type=section&id=Item%209B.%20Other%20Information) The company reports no other information to disclose for this item - None[368](index=368&type=chunk) Part III [Directors, Executive Officers and Corporate Governance](index=69&type=section&id=Item%2010.%20Directors,%20Executive%20Officers%20and%20Corporate%20Governance) Information on directors, executive officers, and corporate governance is incorporated by reference from the proxy statement - Information is incorporated by reference from the definitive proxy statement to be filed later[371](index=371&type=chunk) [Executive Compensation](index=69&type=section&id=Item%2011.%20Executive%20Compensation) Information on executive compensation is incorporated by reference from the definitive proxy statement - Information is incorporated by reference from the definitive proxy statement to be filed later[372](index=372&type=chunk) [Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters](index=69&type=section&id=Item%2012.%20Security%20Ownership%20of%20Certain%20Beneficial%20Owners%20and%20Management%20and%20Related%20Stockholder%20Matters) Information on security ownership and related stockholder matters is incorporated by reference from the proxy statement - Information is incorporated by reference from the definitive proxy statement to be filed later[373](index=373&type=chunk) [Certain Relationships and Related Transactions, and Director Independence](index=69&type=section&id=Item%2013.%20Certain%20Relationships%20and%20Related%20Transactions,%20and%20Director%20Independence) Information on related party transactions and director independence is incorporated by reference from the proxy statement - Information is incorporated by reference from the definitive proxy statement to be filed later[374](index=374&type=chunk) [Principal Accountant Fees and Services](index=69&type=section&id=Item%2014.%20Principal%20Accountant%20Fees%20and%20Services) Information on principal accountant fees and services is incorporated by reference from the proxy statement - Information is incorporated by reference from the definitive proxy statement to be filed later[375](index=375&type=chunk) [Exhibits and Financial Statement Schedules](index=69&type=section&id=Item%2015.%20Exhibits%20and%20Financial%20Statement%20Schedules) This section lists documents filed as part of the 10-K, including financial statements and exhibits, with no financial schedules required - The financial statements from Item 8 are filed as part of this report[377](index=377&type=chunk) - No financial statement schedules are required to be included[377](index=377&type=chunk) [Form 10-K Summary](index=72&type=section&id=Item%2016.%20Form%2010-K%20Summary) The company reports no Form 10-K summary - None[383](index=383&type=chunk)

1934 For the quarterly period ended September 30, 2021 ☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from _____ to _____ Commission file number: 001-38973 Viemed Healthcare, Inc. (Exact name of registrant as specified in its charter) British Columbia, Canada N/A (State or other jurisdiction of incorporation or organization) (IRS Employer Identification Number) 625 E. Kaliste Saloom Rd. Lafayette, LA 70508 (Address of principal executive ...

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 Form 10-Q ☒ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 Commission file number: 001-38973 Viemed Healthcare, Inc. (Exact name of registrant as specified in its charter) British Columbia, Canada N/A (State or other jurisdiction of incorporation or organization) (IRS Employer Identification Number) For the quarterly period ended June 30, 2021 ☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) O ...