FORM 51-102F3 MATERIAL CHANGE REPORT 1. Name and Address of Company Quipt Home Medical Corp. (the Company ) 1019 Town Drive Wilder, Kentucky 41076 2. Date of Material Change

MATERIAL CHANGE REPORT

Home Medical Corp. (the "Company")

Wilder, Kentucky 41076

A press release disclosing the material

change was released on January 31, 2022 through GlobeNewswire.

The management cease trade order issued

by the British Columbia Securities Commission ("BCSC") on December 30, 2021 was revoked.

As a result of the filing of its annual

financial statements and management discussion & analysis for the financial years ended September 30, 2021 and 2020,

and the CEO and CFO certificates, on January 28, 2022, the management cease trade order issued by the BCSC on December 30,

2021 was revoked by the BCSC effective January 28, 2022.

For additional information, please contact

Hardik Mehta, Chief Financial Officer of the Company, at (859) 202-3085.