InfuSystem Reviews Whether to Capitalize Previously Expensed ERP Implementation Costs

• InfuSystem postponed its third-quarter earnings release, previously scheduled for today, for the period ended September 30, 2026, amid an accounting review.
• The review covers whether $4.2 million in ERP implementation costs expensed from July 1, 2024, to March 1, 2026, should be capitalized.
• The ERP system launched March 1, 2026; capitalized costs would be amortized over the software subscription agreement’s remaining three-year term.
• Any adjustment would be noncash, with no effect on revenue or cash balances.
• A revised earnings release and conference call date will be announced as soon as practicable.

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