Quipt Home Medical Corp., a U.S.-based home medical equipment provider focused on end-to-end respiratory care, has entered into a definitive arrangement agreement under which a special purpose acquisition vehicle funded by affiliates of Kingswood Capital Management, L.P. and Forager Capital Management, LLC will acquire all issued and outstanding common shares of Quipt for US$3.65 per share in an all-cash transaction. This consideration represents a 162 percent premium to Quipt’s unaffected share price on May 19, 2025, the last full trading day before the public disclosure of Forager’s US$3.10 per share proposal, and a 54 percent premium to Quipt’s 30-day volume-weighted average price as of December 12, 2025. The transaction will be implemented by way of a court-approved plan of arrangement under British Columbia law, providing immediate liquidity and price certainty for shareholders, and remains subject to customary shareholder, court and regulatory approvals. Quipt’s board of directors, advised by a Strategic Transactions Committee, has unanimously determined the transaction to be in the best interests of the company and recommends that shareholders vote in favour at a special meeting, supported by fairness opinions from Truist and Evans & Evans. DLA Piper is serving as legal counsel to Quipt in both Canada and the United States, while McDermott Will & Schulte LLP in the U.S. and Fasken Martineau DuMoulin LLP in Canada are acting as legal counsel to Kingswood, Forager and the purchaser.