10. Subsequent Events

The Company incorporated Inogen Europe Holding B.V., a Dutch limited liability company, on April 13, 2017. The Company owns all outstanding stock of Inogen Europe Holding B.V., which became a wholly owned subsidiary of the Company.

On May 4, 2017, the Company, through its wholly owned subsidiary, Inogen Europe Holding B.V., acquired all issued and outstanding capital stock of MedSupport Systems B.V. (MedSupport) for approximately $5,587 in cash. The purchase price is subject to a working capital adjustment, which is expected to be finalized within the next several months. MedSupport is engaged in the business of importing and distributing medical devices throughout Europe.  The acquisition allows the Company to add a European customer support and repair site in the Netherlands and is expected to operate as Inogen Europe B.V. Due to the limited time since the closing of the MedSupport acquisition, the initial accounting and valuation work for the acquisition was incomplete at the time these financial statements were issued.  As a result, the Company is unable to provide the amount recognized as of the acquisition date for the major classes of assets acquired and liabilities assumed.  The Company will provide these disclosures in the Quarterly Report on Form 10-Q for the second quarter of 2017.