Exhibit 99.1

FORM 51-102F3

MATERIAL CHANGE REPORT

1.	Name and Address of Company
	Quipt Home Medical Corp. (the “Company” or “Quipt”)
	1019 Town Drive
	Wilder, Kentucky 41076
2.	Date of Material Change
	April 17, 2023
3.	News Release
	A news release was disseminated on April 17, 2023, via Canada Newswire.
4.	Summary of Material Change
	Quipt entered into an agreement with Beacon Securities Limited and Canaccord Genuity Corp. (the “Co-Lead Underwriters”) on behalf of a syndicate of underwriters (together with the Co-Lead Underwriters, the “Underwriters”). The Underwriters have agreed to purchase, on a bought deal basis pursuant to the filing of a prospectus supplement, an aggregate of 4,460,000 common shares (the “Common Shares”) in the capital of the Company at a price of $7.85 per Common Share (the “Issue Price”) for aggregate gross proceeds to the Company of $35,011,000 (the “Public Offering”). Concurrent with the Public Offering, the Company and the Underwriters also intend to complete a brokered private placement of Common Shares at the Issue Price n the Province of Québec on a commercially reasonably best efforts basis.
5.1	Full Description of Material Change
	The material change is fully described in the news release attached hereto.
5.2	Disclosure for Restructuring Transactions
	Not Applicable.
6.	Reliance on Section 7.1(2) or (3) of National Instrument 51-102
	Not Applicable.
7.	Omitted Information
	None
8.	Executive Officer
	For additional information, please contact Hardik Mehta, Chief Financial Officer of the Company, at (859) 202-3085.
9.	Date of Report
	April 24, 2023