Form 8-K

8-K — ACCENDRA HEALTH INC/VA/

Accession: 0001104659-26-092999

Filed: 2026-08-10

Period: 2026-08-10

CIK: 0000075252

SIC: 5047 (WHOLESALE-MEDICAL, DENTAL & HOSPITAL EQUIPMENT & SUPPLIES)

Item: Results of Operations and Financial Condition

Item: Regulation FD Disclosure

Item: Financial Statements and Exhibits

Documents

8-K — tm2622667d2_8k.htm (Primary)

EX-99.1 — EXHIBIT 99.1 (tm2622667d2_ex99-1.htm)

EX-99.2 — EXHIBIT 99.2 (tm2622667d2_ex99-2.htm)

GRAPHIC (tm2622667d2_ex99-2img001.jpg)

GRAPHIC (tm2622667d2_ex99-2img002.jpg)

GRAPHIC (tm2622667d2_ex99-2img003.jpg)

GRAPHIC (tm2622667d2_ex99-2img004.jpg)

GRAPHIC (tm2622667d2_ex99-2img005.jpg)

GRAPHIC (tm2622667d2_ex99-2img006.jpg)

GRAPHIC (tm2622667d2_ex99-2img007.jpg)

GRAPHIC (tm2622667d2_ex99-2img008.jpg)

GRAPHIC (tm2622667d2_ex99-2img009.jpg)

GRAPHIC (tm2622667d2_ex99-2img010.jpg)

GRAPHIC (tm2622667d2_ex99-2img011.jpg)

GRAPHIC (tm2622667d2_ex99-2img012.jpg)

GRAPHIC (tm2622667d2_ex99-2img013.jpg)

GRAPHIC (tm2622667d2_ex99-2img014.jpg)

GRAPHIC (tm2622667d2_ex99-2img015.jpg)

XML — IDEA: XBRL DOCUMENT (R1.htm)

8-K — FORM 8-K

8-K (Primary)

Filename: tm2622667d2_8k.htm · Sequence: 1

false

0000075252

2026-08-10

iso4217:USD

xbrli:shares

iso4217:USD

xbrli:shares

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 8-K

CURRENT REPORT

Pursuant to Section 13 or 15(d)

of the Securities Exchange Act of 1934

Date of Report (Date of earliest event reported):

August 10, 2026

Accendra

Health, Inc.

(Exact name of registrant as specified in its charter)

Virginia

001-09810

54-1701843

(State

or other jurisdiction of

incorporation or organization)

(Commission

File Number)

(I.R.S.

Employer Identification No.)

4435

Waterfront Drive, Suite 300,

Glen Allen, Virginia

23060

(Address

of principal executive offices)

(Zip

Code)

(804) 277-4304

(Registrant’s telephone number, including area code)

Securities registered pursuant to Section 12(b) of

the Act:

Title of each class

Trading

Symbol(s)

Name of each exchange

on which registered

Common Stock, $2 par value per share

ACH

New York Stock Exchange

Check the appropriate box below if the Form 8-K filing is intended

to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2.

below):

¨ Written

communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

¨ Soliciting

material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

¨ Pre-commencement

communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

¨ Pre-commencement

communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Indicate by check mark whether the registrant is an emerging growth

company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities

Exchange Act of 1934 (§240.12b-2 of this chapter).

Emerging

growth company ¨

an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying

with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ¨

Item 2.02 Results of Operations and Financial Condition.

On August 10, 2026, Accendra Health, Inc. (the

“Company”) issued a press release regarding its financial results for the second quarter and six months ended June 30, 2026.

The Company is furnishing the press release attached hereto as Exhibit 99.1 pursuant to Item 2.02 of Form 8-K. In accordance with General

Instruction B.2 of Form 8-K, the information in this Item 2.02, including Exhibit 99.1, shall not be deemed “filed” for the

purposes of Section 18 of the Securities Exchange Act of 1934, as amended, or otherwise subject to the liability of that section, nor

shall it be deemed incorporated by reference in any filing under the Securities Act of 1933, as amended, except as shall be expressly

set forth by specific reference in such a filing.

Item 7.01 Regulation FD Disclosure.

On August 10, 2026, the Company posted an earnings

presentation on the Investor Relations section of its website. The Company is furnishing the earnings presentation attached hereto as

Exhibit 99.2 pursuant to Item 7.01 of Form 8-K. In accordance with General Instruction B.2 of Form 8-K, the information in this Item

7.01, including Exhibit 99.2, shall not be deemed “filed” for the purposes of Section 18 of the Securities Exchange Act of

1934, as amended, or otherwise subject to the liability of that section, nor shall it be deemed incorporated by reference in any filing

under the Securities Act of 1933, as amended, except as shall be expressly set forth by specific reference in such a filing.

Item 9.01

Financial Statements and Exhibits.

(d) Exhibits.

Exhibit

No.

Description

99.1

Press Release issued by the Company on August 10, 2026, announcing second quarter results (furnished pursuant to Item 2.02)

99.2

Earnings Presentation dated August 10, 2026 (furnished pursuant to Item 7.01)

104

Cover Page Interactive Data File (the cover page XBRL tags are embedded in the Inline XBRL document)

SIGNATURES

Pursuant to the requirements of the Securities

Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

ACCENDRA HEALTH, INC.

August 10, 2026

/s/ Heath H. Galloway

Heath H. Galloway

Executive Vice President, General Counsel and Corporate Secretary

EX-99.1 — EXHIBIT 99.1

EX-99.1

Filename: tm2622667d2_ex99-1.htm · Sequence: 2

Exhibit 99.1

Accendra Health

Reports Second Quarter 2026 Financial Results

Reduced Total

Debt By $385 Million In Second Quarter

CEO Ed Pesicka

Announces Intention To Retire By The End of 2026

RICHMOND, VA –

August 10, 2026 – Accendra Health, Inc. (NYSE: ACH) (the Company) today reported financial results for the second quarter ended

June 30, 2026. Unless otherwise noted, the results herein reflect the Company’s continuing operations, which represent what

was previously the Patient Direct segment and certain functional operations.

“Throughout the second quarter, we moved

farther along toward the complete separation from Owens & Minor while also putting a large commercial payor exit behind us. In the

last six months, we have eliminated well over $125 million of annualized operating expense directly associated with this large commercial

payor, and we are now beginning to reset our business for accelerated future growth. Additionally, we reduced outstanding debt by $385

million and comprehensively reset our debt maturity profile through our balance sheet optimization transaction which closed in June,”

said Edward A. Pesicka, President & Chief Executive Officer, Accendra Health.

“We also saw continued progress on key growth

initiatives and new strategic partnerships that have both topline and bottom line expansion opportunities that will begin to emerge in

late 2026 and accelerate in 2027. These include the nationwide rollout of the Sleep Center of Excellence, new commercial agreements, and

an increased emphasis on expense rationalization,” Pesicka concluded.

Earlier today, the Company announced in a separate

press release that President & CEO Edward A. Pesicka has informed the Board of Directors that he intends to retire from his role by

the end of 2026. Pesicka also plans to step down from the Board of Directors before the year's end. The Board of Directors maintains a

comprehensive succession planning process which has previously identified potential candidates with the capabilities to succeed Pesicka

and will leverage that preparation to select his successor in the coming months. During this period, Pesicka will continue to lead the

business, drive the execution of the Company’s strategic priorities, and facilitate a smooth transition to the Company’s next

President and CEO once selected.

Second Quarter Results(1)

YTD

($ in millions, except per share data)

2Q26

2Q25

2026

2025

Net Revenue

613.2

681.9

1,241.0

1,355.8

Loss from continuing operations, net of tax, GAAP

(89.1)

(83.8)

(95.5)

(87.6)

Adj. (loss) income from continuing operations, net of tax, Non-GAAP

(14.3)

20.5

(17.4)

43.7

Adj. EBITDA, Non-GAAP

60.1

96.6

118.5

192.7

Free cash flow, Non-GAAP

(25.1)

15.2

(27.1)

50.7

Loss from continuing operations, net of tax, per common share, GAAP

(1.16)

(1.09)

(1.25)

(1.14)

Adj. (loss) income from continuing operations, net of tax, per common share, Non-GAAP

(0.19)

0.26

(0.23)

0.55

(1) Reconciliations of the differences between the non-GAAP financial measures presented in this release and their most directly comparable

GAAP financial measures are included in the tables below.

2026 Continuing Operations Financial Outlook

The company is updating its prior financial guidance for the full year

2026, summarized below.

Revenue: $2.45 billion - $2.55 billion

Adjusted EBITDA: $300 million - $320 million

Free cash flow: breakeven to slightly positive

Although the Company provides guidance for free

cash flow and adjusted EBITDA (which are non-GAAP financial measures), it is not able to forecast the most directly comparable measures

calculated and presented in accordance with GAAP without unreasonable effort. Certain elements of the composition of the GAAP amounts

are not predictable, making it impracticable for the Company to forecast. Such elements include, but are not limited to, restructuring

and acquisition charges which could have a significant and unpredictable impact on our GAAP results. As a result, no GAAP guidance or

reconciliation of the Company’s free cash flow or adjusted EBITDA guidance is provided. The outlook is based on certain assumptions,

including, but not limited to market conditions, consumer demand, supply chain stability, interest rates, and other factors that are subject

to the risk factors discussed in the Company’s filings with the SEC.

Investor Conference Call for Second Quarter 2026 Financial Results

Accendra Health will host a conference call for

investors and analysts on Monday, August 10, 2026, at 8:00AM E.T. Participants may access the call via the toll-free dial-in number at

1-888-300-2035, or the toll dial-in number at 1-646-517-7437. The conference ID access code is 1058917. All interested stakeholders are

encouraged to access the simultaneous live webcast by visiting the Investor Relations page of the Accendra Health website available at

investors.accendrahealth.com/events-and-presentations/. A replay of the webcast can be accessed following the presentation at the link

provided above.

Safe Harbor

This

release is intended to be disclosure through methods reasonably designed to provide broad, non-exclusionary distribution to the public

in compliance with the SEC’s Fair Disclosure Regulation. This release contains certain “forward looking” statements

made pursuant to the Safe Harbor provisions of the Private Securities Litigation Reform Act of 1995. These statements include, but are

not limited to, the statements in this release regarding our future prospects and performance, including our expectations with respect

to our financial performance, our 2026 financial results, our expectations regarding the performance of our business following the completion

of the sale of the Products & Healthcare Services business, uncertainty about the time required to select and appoint the Company’s

next President and CEO, our cost saving initiatives, future indebtedness and growth, industry trends, as well as statements related to

our expectations regarding the performance of our business, including our ability to address macro and market conditions. Forward-looking

statements involve known and unknown risks and uncertainties that may cause our actual results in future periods to differ materially

from those projected or contemplated in the forward-looking statements. Investors should refer to the Company’s Annual Report on

Form 10-K for the year ended December 31, 2025, filed with the SEC on February 20, 2026, including the section captioned “Item 1A.

Risk Factors,” as applicable, and subsequent quarterly reports on Form 10-Q and current reports on Form 8-K filed with or furnished

to the SEC, for a discussion of certain known risk factors that could cause the Company’s actual results to differ materially from

its current estimates. These filings are available at www.accendrahealth.com. Given these risks and uncertainties, the Company

can give no assurance that any forward-looking statements will, in fact, transpire and, therefore, cautions investors not to place undue

reliance on them. The Company specifically disclaims any obligation to update or revise any forward-looking statements, whether as a result

of new information, future developments or otherwise.

About Accendra Health

Accendra

Health, Inc. (NYSE: ACH) is a leading nationwide provider of products, technology and services that support health beyond the hospital

for millions of people each year. We connect patients, providers, and insurers, delivering innovative solutions that help promote better

health outcomes and improve quality of life for people living with chronic, complex health conditions. Backed by the industry-leading

expertise of our Apria and Byram brands, Accendra Health is reimagining the future of home-based care. To learn more about our broad portfolio

of essentials for diabetes, sleep health, wound care, respiratory care, urology and ostomy, visit www.accendrahealth.com.

Accendra Health, Inc.

Condensed Consolidated Statements of Operations (unaudited)

(dollars in thousands, except per share data)

Three Months Ended June 30,

2026

2025

Net revenue

$ 613,234

$ 681,917

Operating costs and expenses:

Cost of net revenue

349,827

357,315

Selling, general and administrative expenses

243,560

267,853

Transaction breakage fee

—

80,000

Acquisition-related charges and intangible amortization

29,229

13,918

Exit and realignment charges, net

25,768

2,541

Total operating costs and expenses

648,384

721,627

Operating loss

(35,150 )

(39,710 )

Interest expense, net

34,539

26,009

Loss on modification and extinguishment of debt

17,296

—

Transaction financing fees, net

—

18,288

Other expense, net

643

942

Loss from continuing operations before income taxes

(87,628 )

(84,949 )

Income tax provision (benefit)

1,442

(1,127 )

Loss from continuing operations, net of tax

(89,070 )

(83,822 )

Loss from discontinued operations, net of tax

—

(785,236 )

Net loss

$ (89,070 )

$ (869,058 )

Basic loss per common share

Loss from continuing operations, net of tax

$ (1.16 )

$ (1.09 )

Loss from discontinued operations, net of tax

—

(10.21 )

Net loss

$ (1.16 )

$ (11.30 )

Diluted loss per common share

Loss from continuing operations, net of tax

$ (1.16 )

$ (1.09 )

Loss from discontinued operations, net of tax

—

(10.21 )

Net loss

$ (1.16 )

$ (11.30 )

Accendra Health, Inc.

Condensed Consolidated Statements of Operations (unaudited)

(dollars in thousands, except per share data)

Six Months Ended June 30,

2026

2025

Net revenue

$ 1,241,014

$ 1,355,801

Operating costs and expenses:

Cost of net revenue

699,579

711,957

Selling, general and administrative expenses

498,786

530,223

Transaction breakage fee

—

80,000

Acquisition-related charges and intangible amortization

58,458

37,374

Exit and realignment charges, net

2,216

16,166

Total operating costs and expenses

1,259,039

1,375,720

Operating loss

(18,025 )

(19,919 )

Interest expense, net

66,887

50,223

Loss on modification and extinguishment of debt

17,296

—

Transaction financing fees, net

—

18,288

Other expense, net

1,665

1,917

Loss from continuing operations before income taxes

(103,873 )

(90,347 )

Income tax benefit

(8,336 )

(2,715 )

Loss from continuing operations, net of tax

(95,537 )

(87,632 )

Loss from discontinued operations, net of tax

—

(806,408 )

Net loss

$ (95,537 )

$ (894,040 )

Basic loss per common share

Loss from continuing operations, net of tax

$ (1.25 )

$ (1.14 )

Loss from discontinued operations, net of tax

—

(10.46 )

Net loss

$ (1.25 )

$ (11.60 )

Diluted loss per common share

Loss from continuing operations, net of tax

$ (1.25 )

$ (1.14 )

Loss from discontinued operations, net of tax

—

(10.46 )

Net loss

$ (1.25 )

$ (11.60 )

Accendra Health, Inc.

Condensed Consolidated Balance Sheets

(unaudited)

(dollars in

thousands)

June 30, 2026

December 31, 2025

Assets

Current assets

Cash and cash equivalents

$ 7,651

$ 281,989

Accounts receivable, net

120,082

95,907

Inventories, net

73,345

74,435

Other current assets

70,371

95,540

Total current assets

271,449

547,871

Patient service equipment and other fixed assets, net of accumulated depreciation and amortization of $196,257 and $207,595

208,666

256,161

Operating lease assets

97,008

109,099

Goodwill

1,228,140

Intangible assets, net

78,007

136,465

Other assets, net

224,142

174,025

Total assets

$ 2,107,412

$ 2,451,761

Liabilities and deficit

Current liabilities

Accounts payable

$ 352,798

$ 363,565

Accrued payroll and related liabilities

41,832

69,426

Current portion of long-term debt

—

250,000

Other current liabilities

271,586

264,084

Total current liabilities

666,216

947,075

Long-term debt, excluding current portion

1,718,063

1,799,876

Operating lease liabilities, excluding current portion of $38,397 and $43,272

63,235

70,317

Other liabilities

210,836

95,471

Total liabilities

2,658,350

2,912,739

Total deficit

(550,938 )

(460,978 )

Total liabilities and deficit

$ 2,107,412

$ 2,451,761

Accendra Health, Inc.

Condensed Consolidated Statements of Cash Flows (unaudited)

(dollars in thousands)

Three Months Ended June 30,

2026

2025

Operating activities:

Net loss

$ (89,070 )

$ (869,058 )

Loss from discontinued operations, net of tax

—

785,236

Adjustments to reconcile net loss to cash (used for) provided by operating activities:

Depreciation and amortization

65,700

42,986

Share-based compensation expense

4,004

4,872

Deferred income tax (benefit) provision

(48,060 )

13,184

Changes in operating lease right-of-use assets and lease liabilities

(83 )

Gain from sale and dispositions of patient service equipment

(3,270 )

(3,969 )

Changes in operating assets and liabilities:

Accounts receivable, net

(16,379 )

17,146

Inventories

(8,060 )

4,673

Accounts payable

(2,003 )

(20,863 )

Net change in other assets and liabilities

67,772

(38,376 )

Other, net

3,347

4,657

Cash provided by operating activities from discontinued operations

—

97,205

Cash (used for) provided by operating activities

(26,006 )

37,610

Investing activities:

Additions to patient service equipment ($43,796 and $57,260) and other fixed assets

(47,586 )

(57,623 )

Proceeds from sale of patient service equipment

15,303

18,120

Additions to computer software

(1,062 )

(1,548 )

Other, net

2,100

(1,500 )

Cash used for investing activities from discontinued operations

—

(10,366 )

Cash used for investing activities

(31,245 )

(52,917 )

Financing activities:

Borrowings under Revolving Credit Agreement

279,500

853,200

Repayments under Revolving Credit Agreement

(534,500 )

(815,700 )

Proceeds from debt issuance

1,237,315

—

Repayments of debt

(1,237,315 )

—

Financing costs paid

(16,791 )

—

Repurchase of common stock

—

(5,153 )

Other, net

(187 )

(32 )

Cash used for financing activities from discontinued operations

—

(616 )

Cash (used for) provided by financing activities

(271,978 )

31,699

Effect of exchange rate changes on cash and cash equivalents

—

1,259

Net (decrease) increase in cash and cash equivalents

(329,229 )

17,651

Cash and cash equivalents at beginning of period (¹)

336,880

59,436

Cash and cash equivalents at end of period (¹)

$ 7,651

$ 77,087

Supplemental disclosure of cash flow information:

Income taxes (refunded) paid, net

$ (438 )

$ 5,333

Interest paid

$ 49,878

$ 38,358

Noncash investing activity:

Unpaid purchases of patient service equipment and other fixed assets at end of period

$ 52,684

$ 73,437

(1) This amount includes cash from discontinued operations of $39 million and $30 million as of June 30, 2025 and March 31, 2025.

Accendra Health, Inc.

Condensed Consolidated Statements of Cash Flows (unaudited)

(dollars in thousands)

Six Months Ended June 30,

2026

2025

Operating activities:

Net loss

$ (95,537 )

$ (894,040 )

Loss from discontinued operations, net of tax

—

806,408

Adjustments to reconcile net loss to cash (used for) provided by operating activities:

Depreciation and amortization

127,442

85,888

Share-based compensation expense

7,094

9,293

Deferred income tax (benefit) provision

(45,489 )

8,789

Changes in operating lease right-of-use assets and lease liabilities

135

744

Gain from sale and dispositions of patient service equipment

(58,779 )

(9,322 )

Changes in operating assets and liabilities:

Accounts receivable, net

(24,175 )

21,891

Inventories

1,090

(1,646 )

Accounts payable

6,772

(4,739 )

Net change in other assets and liabilities

(1,403 )

(56,441 )

Other, net

6,767

5,058

Cash provided by operating activities from discontinued operations

—

30,661

Cash (used for) provided by operating activities

(76,083 )

2,544

Investing activities:

Additions to patient service equipment ($85,139 and $101,744) and other fixed assets

(89,232 )

(103,416 )

Proceeds from sale of patient service equipment

111,718

35,004

Additions to computer software

(1,906 )

(3,877 )

Other, net

2,100

(1,910 )

Cash used for investing activities from discontinued operations

—

(26,918 )

Cash provided by (used for) investing activities

22,680

(101,117 )

Financing activities:

Borrowings under Revolving Credit Agreement

548,600

1,630,184

Repayments under Revolving Credit Agreement

(752,100 )

(1,495,184 )

Proceeds from debt issuance

1,237,315

—

Repayments of debt

(1,237,315 )

—

Financing costs paid

(16,791 )

—

Repurchase of common stock

—

(6,656 )

Other, net

(603 )

(178 )

Cash used for financing activities from discontinued operations

—

(3,689 )

Cash (used for) provided by financing activities

(220,894 )

124,477

Effect of exchange rate changes on cash and cash equivalents

(41 )

1,801

Net (decrease) increase in cash and cash equivalents

(274,338 )

27,705

Cash and cash equivalents at beginning of period (¹)

281,989

49,382

Cash and cash equivalents at end of period (¹)

$ 7,651

$ 77,087

Supplemental disclosure of cash flow information:

Income taxes paid, net

$ 19,604

$ 5,458

Interest paid

$ 79,324

$ 65,845

Noncash investing activity:

Unpaid purchases of patient service equipment and other fixed assets at end of period

$ 52,684

$ 73,437

(1) This amount includes cash from discontinued operations of $39 million and $22 million as of June 30, 2025 and December 31, 2024.

Accendra Health, Inc.

Net Loss Per Common Share (unaudited)

(dollars in thousands, except per share data)

Three Months Ended June 30,

2026

2025

Loss from continuing operations, net of tax

$ (89,070 )

$ (83,822 )

Loss from discontinued operations, net of tax

—

(785,236 )

Net loss

$ (89,070 )

$ (869,058 )

Weighted average shares outstanding - basic

76,695

76,935

Dilutive shares

—

Weighted average shares outstanding - diluted

76,695

76,935

Basic loss per common share

Loss from continuing operations, net of tax

$ (1.16 )

$ (1.09 )

Loss from discontinued operations, net of tax

—

(10.21 )

Net loss

$ (1.16 )

$ (11.30 )

Diluted loss per common share:

Loss from continuing operations, net of tax

$ (1.16 )

$ (1.09 )

Loss from discontinued operations, net of tax

—

(10.21 )

Net loss

$ (1.16 )

$ (11.30 )

Share-based awards of approximately 1.1 million

for the three months ended June 30, 2026 and 2.5 million for the three months ended June 30, 2025 were excluded from the calculation of

diluted loss per common share as the effect would be anti-dilutive.

Accendra Health, Inc.

Net Loss Per Common Share (unaudited)

(dollars in thousands, except per share data)

Six Months Ended June 30,

2026

2025

Loss from continuing operations, net of tax

$ (95,537 )

$ (87,632 )

Loss from discontinued operations, net of tax

—

(806,408 )

Net loss

$ (95,537 )

$ (894,040 )

Weighted average shares outstanding - basic

76,638

77,102

Dilutive shares

—

Weighted average shares outstanding - diluted

76,638

77,102

Basic loss per common share

Loss from continuing operations, net of tax

$ (1.25 )

$ (1.14 )

Loss from discontinued operations, net of tax

—

(10.46 )

Net loss

$ (1.25 )

$ (11.60 )

Diluted loss per common share:

Loss from continuing operations, net of tax

$ (1.25 )

$ (1.14 )

Loss from discontinued operations, net of tax

—

(10.46 )

Net loss

$ (1.25 )

$ (11.60 )

Share-based awards of approximately 1.2 million

for the six months ended June 30, 2026 and 2.2 million for the six months ended June 30, 2025 were excluded from the calculation of diluted

loss per common share as the effect would be anti-dilutive.

Accendra Health, Inc.

GAAP/Non-GAAP Reconciliations (unaudited)

(dollars in thousands, except per share data)

The following table provides a reconciliation of reported loss from

continuing operations, net of tax and loss from continuing operations, net of tax, per common share to non-GAAP measures used by management.

Three Months Ended June 30,

Six Months Ended June 30,

2026

2025

2026

2025

Loss from continuing operations, net of tax, as reported (GAAP)

$ (89,070 )

$ (83,822 )

$ (95,537 )

$ (87,632 )

Pre-tax adjustments:

Acquisition-related charges and intangible amortization (1)

29,229

13,918

58,458

37,374

Transaction breakage fee (2)

—

80,000

—

80,000

Exit and realignment charges, net (3)

25,768

2,541

2,216

16,166

Transaction financing fees, net (4)

—

18,288

—

18,288

Litigation and related charges (5)

—

121

391

Loss on modification and extinguishment of debt (8)

17,296

—

17,296

—

Other (9)

409

424

817

848

Income tax benefit on pre-tax adjustments (11)

2,100

(10,987 )

(728 )

(21,719 )

(Loss) income from continuing operations, net of tax, adjusted (non-GAAP) (Adjusted Net (Loss) Income)

$ (14,268 )

$ 20,483

$ (17,414 )

$ 43,716

Loss from continuing operations, net of tax per common share, as reported (GAAP)

$ (1.16 )

$ (1.09 )

$ (1.25 )

$ (1.14 )

After-tax adjustments:

Acquisition-related charges and intangible amortization (1)

0.39

0.12

0.76

0.34

Transaction breakage fee (2)

—

1.04

—

1.04

Exit and realignment charges, net (3)

0.35

0.02

0.03

0.14

Transaction financing fees, net (4)

—

0.17

—

0.17

Litigation and related charges (5)

—

Loss on modification and extinguishment of debt (8)

0.23

—

0.22

—

Other (9)

—

0.01

—

(Loss) income from continuing operations, net of tax, per common share, adjusted (non-GAAP) (Adjusted EPS)

$ (0.19 )

$ 0.26

$ (0.23 )

$ 0.55

Accendra Health, Inc.

GAAP/Non-GAAP Reconciliations (unaudited), continued

The

following tables provide reconciliations of loss from continuing operations, net of tax and total debt to non-GAAP measures used

by management.

Three Months Ended June 30,

(Dollars in thousands)

2026

2025

Loss from continuing operations, net of tax, as reported (GAAP)

$ (89,070 )

$ (83,822 )

Income tax provision (benefit)

1,442

(1,127 )

Interest expense, net

34,539

26,009

Acquisition-related charges and intangible amortization (1)

29,229

13,918

Transaction breakage fee (2)

—

80,000

Exit and realignment charges, net (3)

25,768

2,541

Transaction financing fees, net (4)

—

18,288

Litigation and related charges (5)

—

121

Other depreciation and amortization (6)

36,472

35,422

Stock compensation (7)

4,004

4,861

Loss on modification and extinguishment of debt (8)

17,296

—

Other (9)

409

424

Adjusted EBITDA (non-GAAP)

60,089

96,635

Non-cash convert to sale write off expense (10)

8,482

14,152

Patient service equipment capital expenditures

(43,796 )

(57,260 )

Interest paid

(49,878 )

(38,358 )

Free cash flow (non-GAAP)

$ (25,103 )

$ 15,169

Six Months Ended June 30,

(Dollars in thousands)

2026

2025

Loss from continuing operations, net of tax, as reported (GAAP)

$ (95,537 )

$ (87,632 )

Income tax benefit

(8,336 )

(2,715 )

Interest expense, net

66,887

50,223

Acquisition-related charges and intangible amortization (1)

58,458

37,374

Transaction breakage fee (2)

—

80,000

Exit and realignment charges, net (3)

2,216

16,166

Transaction financing fees, net (4)

—

18,288

Litigation and related charges (5)

391

Other depreciation and amortization (6)

68,984

70,758

Stock compensation (7)

7,607

8,952

Loss on modification and extinguishment of debt (8)

17,296

—

Other (9)

817

848

Adjusted EBITDA (non-GAAP)

118,456

192,653

Non-cash convert to sale write off expense (10)

18,898

25,683

Patient service equipment capital expenditures

(85,139 )

(101,744 )

Interest paid

(79,324 )

(65,845 )

Free cash flow (non-GAAP)

$ (27,109 )

$ 50,747

June 30,

March 31,

December 31,

(in thousands)

2026

2025

Total debt, as reported (GAAP)

$ 1,718,063

$ 2,103,191

$ 2,049,876

Cash and cash equivalents

(7,651 )

(336,880 )

(281,989 )

Net debt (non-GAAP)

$ 1,710,412

$ 1,766,311

$ 1,767,887

Accendra Health, Inc.

GAAP/Non-GAAP Reconciliations (unaudited), continued

The following items have been excluded from our non-GAAP financial

measures:

(1)

Acquisition-related charges and intangible amortization for the three and six months

ended June 30, 2025 includes $6.4 million and $22 million of acquisition-related charges related to the terminated acquisition of Rotech,

which consisted primarily of legal and professional fees. Acquisition-related charges and intangible amortization also includes amortization

of intangible assets established during acquisition method of accounting for business combinations. Acquisition-related charges consist

primarily of one-time costs related to acquisitions, including transaction costs necessary to consummate acquisitions, which consist of

investment banking advisory fees and legal fees, director and officer tail insurance expense, as well as transition costs, such as severance

and retention bonuses, information technology (IT) integration costs and professional fees. These amounts are highly dependent on the

size and frequency of acquisitions and are being excluded to allow for a more consistent comparison with forecasted, current and historical

results.

(2)

Transaction breakage fee represents a cash payment to Rotech of $80 million during

the three and six months ended June 30, 2025 for the termination of the Rotech acquisition.

(3)

During the three and six months ended June 30, 2026 exit and realignment charges, net were $26 million and $2.2

million and primarily included a $0.6 million loss and $(51) million gain on sales of patient service equipment in connection with the

contract termination with a commercial Payor, P&HS Sale related costs, including reimbursable separation costs of $22 million and

$48 million, $2.1 million and $2.5 million in professional fees and charges related to IT and other strategic initiatives of $1.0 million

and $3.0 million. Exit and realignment charges, net were $2.5 million and $16 million for the three and six months ended June 30, 2025

and primarily included professional fees associated with strategic initiatives of $1.9 million and $8.1 million. During

the six months ended June 30, 2025 exit and realignment charges, net also included $6.8 million related to wind-down costs of Fusion 5.

These costs are not normal recurring, cash operating expenses necessary for the Company to operate its business on an ongoing basis.

(4)

Transaction financing fees, net for the three and six months ended June 30, 2025

includes $12 million in net interest paid and $6.7 million in recognition of previously deferred debt issuance costs, all in connection

with the previously expected Rotech acquisition.

(5)

Litigation and related charges includes settlement costs and related charges of legal matters. These costs do not occur in

the ordinary course of our business and are inherently unpredictable in timing and amount.

(6)

Other depreciation and amortization relates to patient service equipment and other fixed assets, excluding such amounts captured

within exit and realignment charges, net or acquisition-related charges and intangible amortization.

(7)

Stock compensation includes share-based compensation expense related to our share-based compensation plans, excluding such

amounts captured within exit and realignment charges, net or acquisition-related charges and intangible amortization.

(8)

Loss on modification and extinguishment of debt of $17 million includes $16 million of debt modification third party fees

and $0.8 million in recognition of previously deferred debt issuance costs from the completion of the Balance Sheet Optimization Transaction.

(9)

For the three and six months ended June 30, 2026 and 2025, other includes interest costs and net actuarial losses

related to our frozen noncontributory, unfunded retirement plan for certain retirees in the U.S.

(10)

Non-cash convert to sale write off expense includes non-cash charges primarily for

equipment converted from rental to sales, excluding such amounts captured within exit and realignment charges, net. This reflects the

non-cash write-off of the remaining book value of patient service equipment at the time of sale. The purchase of patient service equipment

is captured within capital expenditures and is subsequently charged to our statements of operations through normal depreciation and this

non-cash convert to sale write off expense. This line item does not include non-cash write off expense associated with sales of

patient service equipment in connection with the contract termination with a commercial Payor, as such amounts are captured within exit

and realignment charges, net.

(11)

These charges have been tax effected by determining the income tax rate depending on the amount of charges incurred in different

tax jurisdictions and the deductibility of those charges for income tax purposes.

Use of Non-GAAP Measures

This earnings release contains financial measures that are not calculated

in accordance with U.S. generally accepted accounting principles (GAAP). In general, the measures exclude items and charges that (i) management

does not believe reflect the Company’s core business and relate more to strategic, multi-year corporate activities; or (ii) relate

to activities or actions that may have occurred over multiple or in prior periods without predictable trends. Management uses these non-GAAP

financial measures internally to evaluate the Company’s performance, evaluate the balance sheet, engage in financial and operational

planning and determine incentive compensation.

Management provides these non-GAAP financial measures to investors

as supplemental metrics to assist readers in assessing the effects of items and events on its financial and operating results and in comparing

the Company’s performance to that of its competitors. However, the non-GAAP financial measures used by the Company may be calculated

differently from, and therefore may not be comparable to, similarly titled measures used by other companies.

The non-GAAP financial measures disclosed by the Company should not

be considered substitutes for, or superior to, financial measures calculated in accordance with GAAP, and the financial results calculated

in accordance with GAAP and reconciliations to those financial statements set forth above should be carefully evaluated.

CONTACT:

Investors

Will Parrish

Vice President, Strategy, Corporate Development, & Investor Relations

Investor.Relations@accendra.com

Media

Darla Turner

media@accendra.com

ACH-CORP

ACH-IR

SOURCE:

Accendra Health, Inc.

EX-99.2 — EXHIBIT 99.2

EX-99.2

Filename: tm2622667d2_ex99-2.htm · Sequence: 3

Exhibit 99.2

Second Quarter 2026 Continuing Operations Supplemental Slides August 10, 2026

p. 2 This presentation is intended to be disclosure through methods reasonably designed to provide broad, non - exclusionary distribution to the public in compliance with the SEC’s Fair Disclosure Regulation . This presentation contains certain “forward - looking” statements made pursuant to the Safe Harbor provisions of the Private Securities Litigation Reform Act of 1995 . These statements include, but are not limited to, the statements in this presentation regarding our future prospects and performance, including our expectations with respect to our financial performance, our 2026 financial results, our expectations regarding the performance of our business following the completion of the sale of the Products & Healthcare Services business, uncertainty about the time required to select and appoint the Company’s next President and CEO, our cost saving initiatives, future indebtedness and growth, industry trends, as well as statements related to our expectations regarding the performance of our business, including our ability to address macro and market conditions . Forward - looking statements involve known and unknown risks and uncertainties that may cause our actual results in future periods to differ materially from those projected or contemplated in the forward - looking statements . Investors should refer to the Accendra Health, Inc . ’s (the Company)’s Annual Report on Form 10 - K for the year ended December 31 , 2025 , filed with the SEC on February 20 , 2026 , including the section captioned “Item 1 A . Risk Factors,” as applicable, and subsequent quarterly reports on Form 10 - Q and current reports on Form 8 - K filed with or furnished to the SEC, for a discussion of certain known risk factors that could cause the Company’s actual results to differ materially from its current estimates . These filings are available at www . accendrahealth . com . Given these risks and uncertainties, the Company can give no assurance that any forward - looking statements will, in fact, transpire and, therefore, cautions investors not to place undue reliance on them . The Company specifically disclaims any obligation to update or revise any forward - looking statements, whether as a result of new information, future developments or otherwise . Safe Harbor

p. 3 Non - GAAP This presentation contains financial measures that are not calculated in accordance with U . S . generally accepted accounting principles (GAAP) . In general, the measures exclude items and charges that (i) management does not believe reflect the Company’s core business and relate more to strategic, multi - year corporate activities ; or (ii) relate to activities or actions that may have occurred over multiple or in prior periods without predictable trends . Management uses these non - GAAP financial measures internally to evaluate the Company’s performance, evaluate the balance sheet, engage in financial and operational planning, and determine incentive compensation . Management provides these non - GAAP financial measures to investors as supplemental metrics to assist readers in assessing the effects of items and events on its financial and operating results and in comparing the Company’s performance to that of its competitors . However, the non - GAAP financial measures used by the Company may be calculated differently from, and therefore may not be comparable to, similarly titled measures used by other companies . The non - GAAP financial measures disclosed by the Company should not be considered substitutes for, or superior to, financial measures calculated in accordance with GAAP, and the financial results calculated in accordance with GAAP and reconciliations to those financial statements set forth above should be carefully evaluated .

p. 4 About Accendra Health • Accendra Health, Inc. is a leading nationwide provider of products, technology, and services that support health beyond the hospital for millions of people each year. • We connect patients , providers, and insurers, delivering innovative solutions that help promote better health outcomes and improve quality of life for people living with chronic, complex, and acute health conditions. • Backed by the industry - leading expertise of our Apria and Byram brands, Accendra Health is reimagining the future of home - based care . • To learn more about our broad portfolio of essentials for diabetes, sleep health, wound care, respiratory care, urology, and ostomy, please visit AccendraHealth.com.

p. 5 • Pure - Play Patient Direct Leader • Scaled Chronic Focused Portfolio • National Footprint and Scale • Broad Payor Access and Reach Resilient Earnings Profile Accendra Health At A Glance 19.0% 17.0% 14.0% 8.0% 2.0% 40.0% Diabetes Wound Care Ostomy Urology Incontinence Breast Pumps Sleep Equipment Oxygen Ventilators HME & DME NPWT Diabetes Diverse Mix Across Equipment Product Categories Diverse Commercial Payor Portfolio (1) Soft Goods Durable Medical Equipment Other Payors Payor #1 Payor #2 Payor #3 Payor #4 Payor #5 ▪ Payor mix reflects national parent - level aggregation, with underlying payor contracts diversified across many multiple state level entities within applicable payor organizations CWO Sleep Supplies (1) Based on 2025 data for commercial payors, excluding the previously disclosed terminated large commercial payor contract. Business Highlights ~$2.8B FY25A Revenue ~2.9 million Active Patients ~2,500 Commercial Payor Contracts

p. 6 Q2 & YTD 2026 Adjusted EBITDA and Free Cash Flow $ millions Adjusted EBITDA and free cash flow are non - GAAP financial measures and reconciliation to the most comparable GAAP equivalent fin ancial measure is described in the Company’s Current Report on Form 8 - K filed with the SEC on August 10, 2026. Three Months Ended June 30, 2026 Six Months Ended June 30, 2026 Loss from continuing operations, net of tax, as reported (GAAP) (89)$ (96)$ Income tax provision (benefit) 1 (8) Interest expense, net 35 67 Acquisition-related charges and intangible amortization 29 58 Exit and realignment charges, net 26 2 Litigation and related charges - 0 Other depreciation and amortization 36 69 Stock compensation 4 8 Loss on modification and extinguishment of debt 17 17 Other 0 1 Adjusted EBITDA (non-GAAP) 60 118 Non-cash convert to sale write off expense 8 19 Patient service equipment capital expenditures (44) (85) Interest paid (50) (79) Free cash flow (non-GAAP) (25)$ (27)$

p. 7 $682 $613 Q2 2025 Actual Large Commercial Payor Volume Growth Collection Rate Q2 2026 Actual $ millions

p. 8 $97 $60 Q2 2025 Actual Large Commercial Payor Net of Cost Reductions Volume / Mix Manufacturer Cost Increases & Inflation Collection Rate Q2 2026 Actual (1) $ millions (1) Adjusted EBITDA is a non - GAAP financial measure a reconciliation to the most comparable GAAP equivalent financial measure is des cribed in the Company’s Current Report on Form 8 - K filed with the SEC on August 10, 2026.

p. 9 Balance Sheet Optimization Overview Balance Sheet Cash and $115M of Discount Capture Drove Significant Funded Debt Reduction $ millions 3/31/2026 6/30/2026 $450M Revolving Credit Facility 255 Term Loan A 326 Term Loan B 511 511 Unsecured Notes Due 2029 479 0 Unsecured Notes Due 2030 552 4 New $300M Revolving Credit Facility - Secured Notes Due 2032 539 Secured Notes Due 2033 698 Total Funded Debt 2,123$ 1,753$

p. 10 $300 $511 $0 $4 $539 $698 0 250 500 750 1000 2026 2027 2028 2029 2030 2031 2032 2033 New $300M Revolving Credit Facility Term Loan B Unsecured Notes Due 2029 Unsecured Notes Due 2030 Secured Notes Due 2032 Secured Notes Due 2033 Balance Sheet Optimization Overview $450 $326 $511 $479 $552 $- $250 $500 $750 $1,000 2026 2027 2028 2029 2030 2031 2032 2033 $450M Revolving Credit Facility Term Loan A Term Loan B Unsecured Notes Due 2029 Unsecured Notes Due 2030 Pre - Balance Sheet Optimization Transaction Maturity Profile Post Balance Sheet Optimization Transaction Maturity Profile $ millions $ millions Weighted Average Life: ~2.7 years Weighted Average Life: ~5.5 years (1) (1) (1) Illustrates total facility capacity.

p. 11 Full Year 2026 Outlook Modeling Assumptions (1) $2.45 - $2.55 billion Revenue $300 - $320 million Adjusted EBITDA (2) $142 - $146 million Interest Expense (3) ~78 million Diluted Weighted Average Shares Outstanding (4) Breakeven to slightly positive Free Cash Flow 1. Company outlook and modeling assumptions are assumptions used for 2026 adjusted EBITDA guidance, and the Company undertakes n o o bligation to update such assumptions subsequent to the date of this presentation (August 10, 2026). Please see Form 8 - K filed by Accendra Health, Inc. with the SEC on or around August 10 , 2026, for additional financial information. 2. Although the Company does provide guidance for adjusted EBITDA and free cash flow (which are non - GAAP financial measures), it is not able to forecast the most directly comparable measures calculated and presented in accordance with GAAP without unreasonable effort. Certain elements of the composition of the GAAP amounts are not predictable, making it impr act icable for the Company to forecast. Such elements include, but are not limited to, restructuring and acquisition charges, which could have a significant and unpredictable impact on our GAAP results. As a result, no GAAP guidan ce or reconciliation of the Company’s adjusted EBITDA guidance or free cash flow guidance is provided. The outlook is based on certain assumptions that are subject to the risk factors discussed in the Company’s filings with the Secu rit ies and Exchange Commission (“SEC”). See slide 6 for a reconciliation of historical adjusted EBITDA and free cash flow to the most directly comparable GAAP measure. 3. Interest Expense outlook is presented in accordance with GAAP, which includes amortization of deferred financing fees and the am ortization of the deferred gain on modification of debt. Cash interest expense is expected to be $158 million - $162 million for the Full Year 2026. 4. Does not include the potential impact of future equity issuances. Updates to 2026 Outlooks & Modeling Assumptions

p. 12 The items above are notable one - time cash (outflows)/inflows which are included in our Statement of Cash Flows in our second quarter 2026 Form 10 - Q but which are excluded from Free Cash Flow shown on slide 6 due to their one - time nature. $ millions Cash Flow Supplemental Information Three Months Ended June 30, 2026 Six Months Ended June 30, 2026 Payments for settled portion of historical P&HS-driven IRS matter - (19) Payments for legal, advisory, and other fees and expenses related to the closing of the divestiture of P&HS (4) (26) Cash proceeds from sale of patient service equipment and other assets stemming from the exit of a large commercial payor 3 85 Purchaser separation costs paid in connection with the divestiture of P&HS (15) (15) Financing costs related to the Balance Sheet Optimization Transaction (17) (17)

p. 13 GAAP to Non - GAAP Reconciliations (in millions) Loss from continuing operations, net of tax, as reported (GAAP) $ (89) $ (84) Income tax provision (benefit) 1 (1) Interest expense, net 35 26 Acquisition-related charges and intangible amortization (1) 29 14 Transaction breakage fee (2) — 80 Exit and realignment charges, net (3) 26 3 Transaction financing fees, net (4) — 18 Other depreciation and amortization (5) 36 35 Stock compensation (6) 4 5 Loss on modification and extinguishment of debt (7) 17 — Adjusted EBITDA (non-GAAP) 60 97 Non-cash convert to sale write off expense (9) 8 14 Patient service equipment capital expenditures (44) (57) Interest paid (50) (38) Free cash flow (non-GAAP) $ (25) $ 15 Three Months Ended June 30, 2026 2025

p. 14 GAAP to Non - GAAP Reconciliations (in millions) Loss from continuing operations, net of tax, as reported (GAAP) $ (96) $ (88) Income tax benefit (8) (3) Interest expense, net 67 50 Acquisition-related charges and intangible amortization (1) 58 37 Transaction breakage fee (2) — 80 Exit and realignment charges, net (3) 2 16 Transaction financing fees, net (4) — 18 Other depreciation and amortization (5) 69 71 Stock compensation (6) 8 9 Loss on modification and extinguishment of debt (7) 17 — Other (8) 1 1 Adjusted EBITDA (non-GAAP) 118 193 Non-cash convert to sale write off expense (9) 19 26 Patient service equipment capital expenditures (85) (102) Interest paid (79) (66) Free cash flow (non-GAAP) $ (27) $ 51 Six Months Ended June 30, 2026 2025

p. 15 GAAP to Non - GAAP Reconciliations, continued The following items have been excluded from our non - GAAP financial measures: (1) Acquisition - related charges and intangible amortization for the three and six months ended June 30, 2025 includes $6.4 milli on and $22 million of acquisition - related charges related to the terminated acquisition of Rotech, which consisted primarily of legal and professional fees. Acquisitio n - r elated charges and intangible amortization also includes amortization of intangible assets established during acquisition method of accounting for business co mbinations. Acquisition - related charges consist primarily of one - time costs related to acquisitions, including transaction costs necessary to consummate acquisi tions, which consist of investment banking advisory fees and legal fees, director and officer tail insurance expense, as well as transition costs, such as sever anc e and retention bonuses, information technology (IT) integration costs and professional fees. These amounts are highly dependent on the size and frequency of acqu isi tions and are being excluded to allow for a more consistent comparison with forecasted, current and historical results. (2) Transaction breakage fee represents a cash payment to Rotech of $80 million during the three and six months ended June 30 , 2 025 for the termination of the Rotech acquisition. (3) During the three and six months ended June 30, 2026 exit and realignment charges, net were $26 million and $2.2 million a nd primarily included a $0.6 million loss and $(51) million gain on sales of patient service equipment in connection with the contract termination with a commercial Pa yor , P&HS Sale related costs, including reimbursable separation costs of $22 million and $48 million, $2.1 million and $2.5 million in professional fees and charges rel ated to IT and other strategic initiatives of $1.0 million and $3.0 million. Exit and realignment charges, net were $2.5 million and $16 million for the three and six mont hs ended June 30, 2025 and primarily included professional fees associated with strategic initiatives of $1.9 million and $8.1 million. During the six months ende d J une 30, 2025 exit and realignment charges, net also included $6.8 million related to wind - down costs of Fusion 5. These costs are not normal recurring, cash operating expe nses necessary for the Company to operate its business on an ongoing basis. (4) Transaction financing fees, net for the three and six months ended June 30, 2025 includes $12 million in net interest pai d a nd $6.7 million in recognition of previously deferred debt issuance costs, all in connection with the previously expected Rotech acquisition. (5) Other depreciation and amortization relates to patient service equipment and other fixed assets, excluding such amounts c apt ured within exit and realignment charges, net or acquisition - related charges and intangible amortization. (6) Stock compensation includes share - based compensation expense related to our share - based compensation plans, excluding such a mounts captured within exit and realignment charges, net or acquisition - related charges and intangible amortization. (7) Loss on modification and extinguishment of debt of $17 million includes $16 million of debt modification third party fees an d $0.8 million in recognition of previously deferred debt issuance costs from the completion of the Balance Sheet Optimization Transaction. (8) For the six months ended June 30, 2026 and 2025, other includes interest costs and net actuarial losses related to our fr oze n noncontributory, unfunded retirement plan for certain retirees in the U.S. (9) Non - cash convert to sale write off expense includes non - cash charges primarily for equipment converted from rental to sales, excluding such amounts captured within exit and realignment charges, net. This reflects the non - cash write - off of the remaining book value of patient service eq uipment at the time of sale. The purchase of patient service equipment is captured within capital expenditures and is subsequently charged to our statements of operati ons through normal depreciation and this non - cash convert to sale write off expense. This line item does not include non - cash write off expense associated with sales of patient service equipment in connection with the contract termination with a commercial Payor, as such amounts are captured within exit and realignment charges, net.

GRAPHIC

Filename: tm2622667d2_ex99-2img001.jpg · Sequence: 7

Binary file (127286 bytes)

Download tm2622667d2_ex99-2img001.jpg

GRAPHIC

Filename: tm2622667d2_ex99-2img002.jpg · Sequence: 8

Binary file (243491 bytes)

Download tm2622667d2_ex99-2img002.jpg

GRAPHIC

Filename: tm2622667d2_ex99-2img003.jpg · Sequence: 9

Binary file (175057 bytes)

Download tm2622667d2_ex99-2img003.jpg

GRAPHIC

Filename: tm2622667d2_ex99-2img004.jpg · Sequence: 10

Binary file (209656 bytes)

Download tm2622667d2_ex99-2img004.jpg

GRAPHIC

Filename: tm2622667d2_ex99-2img005.jpg · Sequence: 11

Binary file (187612 bytes)

Download tm2622667d2_ex99-2img005.jpg

GRAPHIC

Filename: tm2622667d2_ex99-2img006.jpg · Sequence: 12

Binary file (174373 bytes)

Download tm2622667d2_ex99-2img006.jpg

GRAPHIC

Filename: tm2622667d2_ex99-2img007.jpg · Sequence: 13

Binary file (70222 bytes)

Download tm2622667d2_ex99-2img007.jpg

GRAPHIC

Filename: tm2622667d2_ex99-2img008.jpg · Sequence: 14

Binary file (87351 bytes)

Download tm2622667d2_ex99-2img008.jpg

GRAPHIC

Filename: tm2622667d2_ex99-2img009.jpg · Sequence: 15

Binary file (131532 bytes)

Download tm2622667d2_ex99-2img009.jpg

GRAPHIC

Filename: tm2622667d2_ex99-2img010.jpg · Sequence: 16

Binary file (156017 bytes)

Download tm2622667d2_ex99-2img010.jpg

GRAPHIC

Filename: tm2622667d2_ex99-2img011.jpg · Sequence: 17

Binary file (180842 bytes)

Download tm2622667d2_ex99-2img011.jpg

GRAPHIC

Filename: tm2622667d2_ex99-2img012.jpg · Sequence: 18

Binary file (165937 bytes)

Download tm2622667d2_ex99-2img012.jpg

GRAPHIC

Filename: tm2622667d2_ex99-2img013.jpg · Sequence: 19

Binary file (160213 bytes)

Download tm2622667d2_ex99-2img013.jpg

GRAPHIC

Filename: tm2622667d2_ex99-2img014.jpg · Sequence: 20

Binary file (160602 bytes)

Download tm2622667d2_ex99-2img014.jpg

GRAPHIC

Filename: tm2622667d2_ex99-2img015.jpg · Sequence: 21

Binary file (406943 bytes)

Download tm2622667d2_ex99-2img015.jpg

XML — IDEA: XBRL DOCUMENT

XML

Filename: R1.htm · Sequence: 23

v3.26.1

Cover

Aug. 10, 2026

Cover [Abstract]

Document Type

8-K

Amendment Flag

false

Document Period End Date

Aug. 10, 2026

Entity File Number

001-09810

Entity Registrant Name

Accendra

Health, Inc.

Entity Central Index Key

0000075252

Entity Tax Identification Number

54-1701843

Entity Incorporation, State or Country Code

Entity Address, Address Line One

4435

Waterfront Drive, Suite 300

Entity Address, City or Town

Glen Allen

Entity Address, State or Province

Entity Address, Postal Zip Code

23060

City Area Code

804

Local Phone Number

277-4304

Written Communications

false

Soliciting Material

false

Pre-commencement Tender Offer

false

Pre-commencement Issuer Tender Offer

false

Title of 12(b) Security

Common Stock, $2 par value per share

Trading Symbol

ACH

Security Exchange Name

NYSE

Entity Emerging Growth Company

false

- Definition

Boolean flag that is true when the XBRL content amends previously-filed or accepted submission.

+ References

No definition available.

+ Details

Name:

dei_AmendmentFlag

Namespace Prefix:

dei_

Data Type:

xbrli:booleanItemType

Balance Type:

Period Type:

duration

- Definition

Area code of city

+ References

No definition available.

+ Details

Name:

dei_CityAreaCode

Namespace Prefix:

dei_

Data Type:

xbrli:normalizedStringItemType

Balance Type:

Period Type:

duration

- Definition

Cover page.

+ References

No definition available.

+ Details

Name:

dei_CoverAbstract

Namespace Prefix:

dei_

Data Type:

xbrli:stringItemType

Balance Type:

Period Type:

duration

- Definition

For the EDGAR submission types of Form 8-K: the date of the report, the date of the earliest event reported; for the EDGAR submission types of Form N-1A: the filing date; for all other submission types: the end of the reporting or transition period. The format of the date is YYYY-MM-DD.

+ References

No definition available.

+ Details

Name:

dei_DocumentPeriodEndDate

Namespace Prefix:

dei_

Data Type:

xbrli:dateItemType

Balance Type:

Period Type:

duration

- Definition

The type of document being provided (such as 10-K, 10-Q, 485BPOS, etc). The document type is limited to the same value as the supporting SEC submission type, or the word 'Other'.

+ References

No definition available.

+ Details

Name:

dei_DocumentType

Namespace Prefix:

dei_

Data Type:

dei:submissionTypeItemType

Balance Type:

Period Type:

duration

- Definition

Address Line 1 such as Attn, Building Name, Street Name

+ References

No definition available.

+ Details

Name:

dei_EntityAddressAddressLine1

Namespace Prefix:

dei_

Data Type:

xbrli:normalizedStringItemType

Balance Type:

Period Type:

duration

- Definition

Name of the City or Town

+ References

No definition available.

+ Details

Name:

dei_EntityAddressCityOrTown

Namespace Prefix:

dei_

Data Type:

xbrli:normalizedStringItemType

Balance Type:

Period Type:

duration

- Definition

Code for the postal or zip code

+ References

No definition available.

+ Details

Name:

dei_EntityAddressPostalZipCode

Namespace Prefix:

dei_

Data Type:

xbrli:normalizedStringItemType

Balance Type:

Period Type:

duration

- Definition

Name of the state or province.

+ References

No definition available.

+ Details

Name:

dei_EntityAddressStateOrProvince

Namespace Prefix:

dei_

Data Type:

dei:stateOrProvinceItemType

Balance Type:

Period Type:

duration

- Definition

A unique 10-digit SEC-issued value to identify entities that have filed disclosures with the SEC. It is commonly abbreviated as CIK.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Exchange Act

-Number 240

-Section 12

-Subsection b-2

+ Details

Name:

dei_EntityCentralIndexKey

Namespace Prefix:

dei_

Data Type:

dei:centralIndexKeyItemType

Balance Type:

Period Type:

duration

- Definition

Indicate if registrant meets the emerging growth company criteria.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Exchange Act

-Number 240

-Section 12

-Subsection b-2

+ Details

Name:

dei_EntityEmergingGrowthCompany

Namespace Prefix:

dei_

Data Type:

xbrli:booleanItemType

Balance Type:

Period Type:

duration

- Definition

Commission file number. The field allows up to 17 characters. The prefix may contain 1-3 digits, the sequence number may contain 1-8 digits, the optional suffix may contain 1-4 characters, and the fields are separated with a hyphen.

+ References

No definition available.

+ Details

Name:

dei_EntityFileNumber

Namespace Prefix:

dei_

Data Type:

dei:fileNumberItemType

Balance Type:

Period Type:

duration

- Definition

Two-character EDGAR code representing the state or country of incorporation.

+ References

No definition available.

+ Details

Name:

dei_EntityIncorporationStateCountryCode

Namespace Prefix:

dei_

Data Type:

dei:edgarStateCountryItemType

Balance Type:

Period Type:

duration

- Definition

The exact name of the entity filing the report as specified in its charter, which is required by forms filed with the SEC.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Exchange Act

-Number 240

-Section 12

-Subsection b-2

+ Details

Name:

dei_EntityRegistrantName

Namespace Prefix:

dei_

Data Type:

xbrli:normalizedStringItemType

Balance Type:

Period Type:

duration

- Definition

The Tax Identification Number (TIN), also known as an Employer Identification Number (EIN), is a unique 9-digit value assigned by the IRS.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Exchange Act

-Number 240

-Section 12

-Subsection b-2

+ Details

Name:

dei_EntityTaxIdentificationNumber

Namespace Prefix:

dei_

Data Type:

dei:employerIdItemType

Balance Type:

Period Type:

duration

- Definition

Local phone number for entity.

+ References

No definition available.

+ Details

Name:

dei_LocalPhoneNumber

Namespace Prefix:

dei_

Data Type:

xbrli:normalizedStringItemType

Balance Type:

Period Type:

duration

- Definition

Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Exchange Act

-Number 240

-Section 13e

-Subsection 4c

+ Details

Name:

dei_PreCommencementIssuerTenderOffer

Namespace Prefix:

dei_

Data Type:

xbrli:booleanItemType

Balance Type:

Period Type:

duration

- Definition

Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Exchange Act

-Number 240

-Section 14d

-Subsection 2b

+ Details

Name:

dei_PreCommencementTenderOffer

Namespace Prefix:

dei_

Data Type:

xbrli:booleanItemType

Balance Type:

Period Type:

duration

- Definition

Title of a 12(b) registered security.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Exchange Act

-Number 240

-Section 12

-Subsection b

+ Details

Name:

dei_Security12bTitle

Namespace Prefix:

dei_

Data Type:

dei:securityTitleItemType

Balance Type:

Period Type:

duration

- Definition

Name of the Exchange on which a security is registered.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Exchange Act

-Number 240

-Section 12

-Subsection d1-1

+ Details

Name:

dei_SecurityExchangeName

Namespace Prefix:

dei_

Data Type:

dei:edgarExchangeCodeItemType

Balance Type:

Period Type:

duration

- Definition

Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as soliciting material pursuant to Rule 14a-12 under the Exchange Act.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Exchange Act

-Number 240

-Section 14a

-Subsection 12

+ Details

Name:

dei_SolicitingMaterial

Namespace Prefix:

dei_

Data Type:

xbrli:booleanItemType

Balance Type:

Period Type:

duration

- Definition

Trading symbol of an instrument as listed on an exchange.

+ References

No definition available.

+ Details

Name:

dei_TradingSymbol

Namespace Prefix:

dei_

Data Type:

dei:tradingSymbolItemType

Balance Type:

Period Type:

duration

- Definition

Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as written communications pursuant to Rule 425 under the Securities Act.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Securities Act

-Number 230

-Section 425

+ Details

Name:

dei_WrittenCommunications

Namespace Prefix:

dei_

Data Type:

xbrli:booleanItemType

Balance Type:

Period Type:

duration