SEC Info - Inogen Inc. - ‘10-Q’ for 6/30/22

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Inogen Inc. – ‘10-Q’ for 6/30/22 – ‘EX-31.2’

On: Thursday, 8/4/22, at 4:29pm ET · For: 6/30/22 · Accession #: 950170-22-14789 · File #: 1-36309

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 8/04/22  Inogen Inc.                       10-Q        6/30/22   74:14M                                    Donnelley … Solutions/FA

Quarterly Report — Form 10-Q

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-Q        Quarterly Report                                    HTML   4.58M 
 2: EX-31.1     Certification -- §302 - SOA'02                      HTML     29K 
 3: EX-31.2     Certification -- §302 - SOA'02                      HTML     29K 
 4: EX-32.1     Certification -- §906 - SOA'02                      HTML     25K 
 5: EX-32.2     Certification -- §906 - SOA'02                      HTML     25K 
11: R1          Document and Entity Information                     HTML     75K 
12: R2          Consolidated Balance Sheets                         HTML    156K 
13: R3          Consolidated Balance Sheets (Parenthetical)         HTML     31K 
14: R4          Consolidated Statements of Comprehensive Income     HTML    150K 
                (Loss) (Unaudited)                                               
15: R5          Consolidated Statements of Comprehensive Income     HTML     25K 
                (Loss) (Parenthetical) (Unaudited)                               
16: R6          Consolidated Statements of Stockholders' Equity     HTML     91K 
                (Unaudited)                                                      
17: R7          Consolidated Statements of Cash Flows (Unaudited)   HTML    130K 
18: R8          Business Overview                                   HTML     29K 
19: R9          Basis of Presentation and Summary of Significant    HTML     32K 
                Accounting Policies                                              
20: R10         Fair Value Measurements                             HTML    293K 
21: R11         Balance Sheet Components                            HTML    501K 
22: R12         Leases                                              HTML     95K 
23: R13         Earnings (Loss) per Share                           HTML    152K 
24: R14         Income Taxes                                        HTML     30K 
25: R15         Stockholders' Equity                                HTML    392K 
26: R16         Commitments and Contingencies                       HTML     67K 
27: R17         Foreign Currency Exchange Contracts and Hedging     HTML     34K 
28: R18         Basis of Presentation and Summary of Significant    HTML     37K 
                Accounting Policies (Policies)                                   
29: R19         Fair Value Measurements (Tables)                    HTML    277K 
30: R20         Balance Sheet Components (Tables)                   HTML    486K 
31: R21         Leases (Tables)                                     HTML     91K 
32: R22         Earnings (Loss) per Share (Tables)                  HTML    149K 
33: R23         Stockholders' Equity (Tables)                       HTML    362K 
34: R24         Commitments and Contingencies (Tables)              HTML     52K 
35: R25         Business Overview - Additional Information          HTML     26K 
                (Details)                                                        
36: R26         Basis of Presentation and Summary of Significant    HTML     27K 
                Accounting Policies - Additional Information                     
                (Details)                                                        
37: R27         Fair Value Measurements - Summary of Fair Value     HTML     49K 
                Assets Measured on Recurring Basis for Cash, Cash                
                Equivalents and Marketable Securities (Details)                  
38: R28         Fair Value Measurements - Additional Information    HTML     35K 
                (Details)                                                        
39: R29         Fair Value Measurements - Summary of Components of  HTML     44K 
                Accumulated Other Comprehensive Income (Loss)                    
                (Details)                                                        
40: R30         Fair Value Measurements - Summary of Quantitative   HTML     34K 
                Information about Level 3 Inputs for Fair Value                  
                Measurement of Earnout Liability (Details)                       
41: R31         Fair Value Measurements - Summary of                HTML     29K 
                Reconciliation of Earnout Liability Measured and                 
                Carried Fair Value on a Recurring Basis (Details)                
42: R32         Balance Sheet Components - Summary of Cash, Cash    HTML     37K 
                Equivalents and Short-term Investments (Details)                 
43: R33         Balance Sheet Components - Schedule of Net          HTML     29K 
                Accounts Receivable Balance Concentrations by                    
                Major Category (Details)                                         
44: R34         Balance Sheet Components - Schedule of Net          HTML     37K 
                Accounts Receivable Balance Concentrations by                    
                Major Category (Parenthetical) (Details)                         
45: R35         Balance Sheet Components - Schedule of Allowances   HTML     28K 
                for Accounts Receivable (Details)                                
46: R36         Balance Sheet Components - Additional Information   HTML     89K 
                (Details)                                                        
47: R37         Balance Sheet Components - Breakdown of the         HTML     36K 
                Company Revenue (Details)                                        
48: R38         Balance Sheet Components - Schedule of Inventories  HTML     32K 
                (Details)                                                        
49: R39         Balance Sheet Components - Computation of           HTML     43K 
                Depreciation and Amortization Using Straight Line                
                Method Over Estimated Useful Lives of Assets                     
                (Details)                                                        
50: R40         Balance Sheet Components - Summary of Depreciation  HTML     33K 
                and Amortization Expense of Rental Equipment and                 
                Other Property and Equipment (Details)                           
51: R41         Balance Sheet Components - Summary of Property      HTML     37K 
                Plant and Equipment and Rental Equipment with                    
                Associated Accumulated Depreciation (Details)                    
52: R42         Balance Sheet Components - Summary of Property      HTML     24K 
                Plant and Equipment and Rental Equipment with                    
                Associated Accumulated Depreciation                              
                (Parenthetical) (Details)                                        
53: R43         Balance Sheet Components - Schedule of Changes in   HTML     29K 
                Carrying Amount of Goodwill (Details)                            
54: R44         Balance Sheet Components - Summary of Changes in    HTML     51K 
                Net Carrying Values of Intangible Assets (Details)               
55: R45         Balance Sheet Components - Schedule of Annual       HTML     38K 
                Estimated Amortization Expense (Details)                         
56: R46         Balance Sheet Components - Schedule of Accounts     HTML     36K 
                Payable and Accrued Expenses (Details)                           
57: R47         Balance Sheet Components - Schedule of Accrued      HTML     33K 
                Payroll (Details)                                                
58: R48         Leases - Additional Information (Details)           HTML     37K 
59: R49         Leases - Schedule of Right-of-Use Assets and        HTML     35K 
                Operating Lease Liabilities (Details)                            
60: R50         Leases - Schedule of Maturities of Lease            HTML     47K 
                Liabilities (Details)                                            
61: R51         Earnings (Loss) per Share - Computation of          HTML     73K 
                Earnings Per Share (Details)                                     
62: R52         Stockholders' Equity - Additional Information       HTML     85K 
                (Details)                                                        
63: R53         Stockholders' Equity - Summary of Stock Options     HTML     87K 
                Activity (Details)                                               
64: R54         Stockholders' Equity - Summary of Restricted Stock  HTML     69K 
                Activity (Details)                                               
65: R55         Stockholders' Equity - Summary of Stock-based       HTML     30K 
                Compensation Expense Recognized (Details)                        
66: R56         Stockholders' Equity - Summary of Stock-based       HTML     35K 
                Compensation Expense Recognized in Income                        
                Statement (Details)                                              
67: R57         Commitments and Contingencies - Additional          HTML     34K 
                Information (Details)                                            
68: R58         Commitments and Contingencies - Schedule of         HTML     32K 
                Changes in Aggregate Product Warranty Liabilities                
                (Details)                                                        
69: R59         Foreign Currency Exchange Contracts and Hedging -   HTML     42K 
                Additional Information (Details)                                 
72: XML         IDEA XML File -- Filing Summary                      XML    137K 
70: XML         XBRL Instance -- ingn-20220630_htm                   XML   3.65M 
71: EXCEL       IDEA Workbook of Financial Reports                  XLSX    126K 
 9: EX-101.CAL  XBRL Calculations -- ingn-20220630_cal               XML    208K 
10: EX-101.DEF  XBRL Definitions -- ingn-20220630_def                XML    553K 
 6: EX-101.LAB  XBRL Labels -- ingn-20220630_lab                     XML   1.34M 
 7: EX-101.PRE  XBRL Presentations -- ingn-20220630_pre              XML    949K 
 8: EX-101.SCH  XBRL Schema -- ingn-20220630                         XSD    175K 
73: JSON        XBRL Instance as JSON Data -- MetaLinks              399±   653K 
74: ZIP         XBRL Zipped Folder -- 0000950170-22-014789-xbrl      Zip    418K

‘EX-31.2’ — Certification — §302 – SOA’02

This Exhibit is an HTML Document rendered as filed. [ Alternative Formats ]

EX-31.2

Exhibit 31.2

Certification by the Chief Financial Officer Pursuant to

Section 302 of the Sarbanes-Oxley Act of 2002

I, Kristin Caltrider, certify that:

I have reviewed this Quarterly Report on Form 10-Q of Inogen, Inc.;

Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

The registrant’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

The registrant’s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):

All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.


Dated: August 4, 2022	By:	/s/ *Kristin Caltrider*
		Kristin Caltrider Chief Financial Officer
		Executive Vice President Treasurer (Principal Financial Officer)

Dates Referenced Herein and Documents Incorporated by Reference

This ‘10-Q’ Filing	Date	Other Filings

Filed on:	8/4/22	8-K
For Period end:	6/30/22
		List all Filings

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Filing Submission 0000950170-22-014789 – Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)