investor presentation...addressable o&p domestic u.s. market pioneered prosthetic devices in...

Investor PresentationAugust 2019

Cautionary NoteForward Looking Statements

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This presentation contains certain “forward-looking statements” relating to the Company. All statements, other than statements of historical factincluded herein, are “forward looking statements.” These forward-looking statements are often identified by the use of forward-lookingterminology such as “preliminary,” “intends,” “expects,” “plans,” “anticipates,” “believes,” “views” or similar expressions and involve known andunknown risks and uncertainties. Although the Company believes that the expectations reflected in these forward-looking statements arereasonable, they do involve assumptions, risks, and uncertainties, and these expectations may prove to be incorrect. Investors should notplace undue reliance on these forward-looking statements, which speak only as of the date of this presentation. The Company disclaims anyintention or obligation to update or revise any forward-looking information, whether as a result of new information, future events or otherwise,except as required by applicable securities laws. These uncertainties include, but are not limited to, the risk of our identified materialweaknesses in the Company’s internal control over financial reporting adversely affecting its ability to report its financial condition and resultsof operations in a timely and accurate manner; any litigation relating to the Company’s accounting practices, financial statements and otherfinancial data, periodic reports or other corporate actions; changes in the demand for the Company’s O&P products and services; uncertaintiesrelating to the results of operations or recently acquired O&P patient care clinics; the Company’s ability to enter into and derive benefits frommanaged-care contracts; the Company’s ability to successfully attract and retain qualified O&P clinicians; federal laws governing the healthcare industry; uncertainties inherent in investigations and legal proceedings; governmental policies affecting O&P operations; and other risksand uncertainties generally affecting the health care industry. For additional information and risk factors that could affect the Company, see itsForm 10-K for the year ended December 31, 2018 as filed with the Securities and Exchange Commission. The information contained in thispresentation is made only as of the date hereof, even if subsequently made available by the Company on its website or otherwise.

Note Regarding the Presentation of Non-GAAP Financial Measures: This presentation includes certain “non-GAAP financial measures” asdefined in Regulation G under the federal Securities Exchange Act of 1934. Non-GAAP measures include Adjusted EBITDA, AdjustedEBITDA Margin, adjusted earnings per share, leverage ratios, free cash flow. As required under Regulation G, Reconciliations of GAAP andnon-GAAP financial results are included in schedules at the Appendix. These schedules reconcile the non-GAAP financial measures includedin this presentation to the most direct comparable financial measure under generally-accepted accounting principles in the United States. Thenon-GAAP measures contained herein are used by the Company’s management to analyze the Company’s business results and are providedfor informational and analytical context.

HangerAt a Glance

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Who We Are: Industry leader in orthotics & prosthetics services $4.2 billion1 addressable O&P domestic U.S. market Pioneered prosthetic devices in 1861 Focus on custom devices

By The Numbers ($ as of YE 2018): Net Revenue $1.049 billion Adjusted EBITDA2 $121 million 4,700 FTEs; 906 locations (incl. 805 patient care &

satellite locations) in 45 states and D.C. (as of June 30, 2019)

Two segments: Patient Care (82% revenue); Products & Services (18% revenue)

1 Source: Hanger Inc. estimates2Adjusted EBITDA is a non GAAP-measure. Please see the Appendix for a reconciliation of GAAP to non-GAAP metrics.

HangerValues, Vision and Purpose

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Our Values – Integrity, patient-focused, outcomes, collaboration, innovation –are the heartbeat of a cultural evolution that places our patients at the core of everything we do

Our Vision – To lead the orthotic and prosthetic markets by providing superior patient care, outcomes, services and value

Our Purpose – Empowering Human Potential Together

Business MixPrimary Focus on the Provision of Specialty Health Care

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Hanger Net

Revenue

Hanger Adjusted EBITDA1

Patient Care$857.4 million81.8% revenue

Patient Care$150.9 million17.6% margin

G&A expense($66.3) million

Products & Services$191.4 million18.2% revenue

Products & Services$36.5 million19.1% margin

2018 Hanger Net Revenue$1.049 billion

2018 Adjusted EBITDA1

$121.1 million - 11.5% EBITDA margin

1 Adjusted EBITDA is a non GAAP-measure. Please see the Appendix for a reconciliation of GAAP to non-GAAP metrics.

your logo

Investment ThesisIndustry Leader Building Sustainable Competitive Advantage

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• The leading providerof orthotic and prosthetic services in the United States

• Provides approximately 20% of all O&P services in the United States

1

• $4.2 billion market for prescription prostheses, orthoses and prefabricated or off-the-shelf orthoses

• Broad demand drivers across injuries and multiple, high prevalence disease etiologies

2

• Competitive differentiation through investments in clinical outcomes, centralized revenue cycle management, patient engagement and supply chain to drive growth

3

• Multi-tier strategy to grow organically, steadily expand margins and pursue M&A to drive incremental growth opportunities

4

Premier scalable provider in a large market for specialized healthcare services

Market Leader Sizeable Market Growth LeversDifferentiators

OurMarket

Focused Growth Strategy

Patient Care Financial Performance

Discussion PointsAgenda

Products & Services

Orthotics and Prosthetics (O&P)95% of Hanger’s Revenue is Related to O&P Services and Distribution

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Prosthetic devices replace a missing limb or portion of a limb

Provided to patients with amputated or congenitally absent limbs to replace the function and appearance of a limb

Prosthetics are customized to meet the unique location and characteristics of the patient and their residual limb

Prostheses have an average useful life ranging 3-5 years

Prosthetics Orthotic devices modify the structural and functional

characteristics of the neuromuscular and skeletal system

Prescribed for injuries, musculoskeletal, neurological or orthopedic disorders

Hanger Clinic emphasizes fabrications of customized devices

Orthotics

Prosthetics: Large and Growing Addressable MarketApproximately 500,000 People Living with Major Limb Loss in the U.S.

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Approximately 350,000 people with major limb loss utilize a prosthesis +90% are lower extremity Typically have a 3-5 year replacement cycle (70% recurring revenue) Prosthetics total approximately 50% of the prescription O&P market

Source: IQVIA (IMS) 2016 data; EpiSource 2014 data; Ziegler-Graham, et al., “Estimating the Prevalence of Limb Loss in the United States: 2005 to 2050”, Arch Phys Med Rehabil 2008:89, 422-429; Dillingham et al., “Rehabilitation Setting and Associated Mortality and Medical Stability Among Persons With Amputations”, Arch Phys Med Rehabil 2008:89, 1038-1045; Science Daily, “Prosthetic knee type may determine cost of care for amputees”, July 11, 2017

3%Other

Disease 50%

Trauma 47%

Addressable market currently growing at 1.5 - 2.0% annually

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$1,420

$1,170

$960

$450

$210

Endocrine & Circulatory – Endocrine and circulatory disorders drive the majority of major amputations. Mix of prosthetics and orthotics

Musculoskeletal Disease – Arthritis, spinal and foot disease requiring braces, boots and supports. Orthotics-only market

Nervous System – 795,000 strokes per year – 75% occur in people +65, cerebral palsy, multiple sclerosis. Ankle-foot orthosis, braces

Other – Congenital, cancer and acute infections. May require prosthetics (i.e. congential limb difference) or orthotics (i.e.cranial orthosis for plagiocephaly)

O&P Market: $4.2 billionDiverse Disease State Mix Drives Demand

$ millions

Sources: IMS Health, Hanger EstimatesNote: “Major amputation or limb loss refers to a lower extremity, above or below the knee and upper limb, or combination thereof

Injuries – Approximately 76,000 major amputations per year, 5-10% of which are due to injury. +$1 billion spent on prosthetics secondary to injury

OurMarket




Products & Services

Patient Care DifferentiatorsBuilding Sustainable Advantages in a Fragmented Industry

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National network and market leadership

Enhancing productivity and cost management through an enterprise supply chain

Driving patient engagement, connectivity and satisfaction

Optimizing reimbursement through centralized revenue cycle management

Hanger Net

Revenue

Patient Care1

$857.4 million81.8% of revenue

Patient Care1

$150.9 million17.6% margin

Unique ability to measure and improve patient outcomes


1 Referenced amounts reflect 2018 actual results.2Adjusted EBITDA is a non GAAP-measure. Please see the Appendix for a reconciliation of GAAP to non-GAAP metrics.

Products & Services

Products & Services G&A Expense

Scale as a Competitive AdvantageNational Network Brings Hanger Closer to the Community

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1 1,500 Clinicians Hanger employs over 20% of the board

certified, O&P clinicians in the U.S. Competitors are spread out in small local

practitioner settings.

3 805 Patient Care Locations Hanger is the only O&P provider operating

a nationwide network of patient care clinics in 45 states and D.C.

2 Nationwide Network Hanger’s broad provider footprint allows for a

healthy diversity of payor and referral sources.

Geographic diversity insulates Hanger from local or market specific challenges.

4 2 million Annual Patient Encounters

///////

Hanger Patient Care Clinics

Hanger has the highest volume of O&P patients as compared with any provider.

Enables Hanger to develop and deliver best practices in O&P care.

Market LeaderIn a Fragmented Industry

696

28279

2,143

O&P Patient Care Clinic Market(by location)

Approximately 3,200 Clinics

Hanger Clinic

10 next largest O&P providersranging from 22 - 44 clinics

Veterans Administration

Rest of market

22% of O&P clinics in the nation

Hanger currently operates 805 patient care clinics nationally

VA: Next largest at 2%

696 patient care clinics 109 satellite locations

Rest of market is comprised of diverse small providers

Source: American Board For Certification 2017. Figures reflect Hanger as of 6.30.19

Patient Engagement and ConnectivityEnhance Consistency, Quality of Patient Experience

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Programs and initiatives to engageand connect our community, measure and improve patient satisfaction, driving retention and growth Clinicians and Peer Visitors connect with

new amputees in the hospital at the time of their amputation

Net promoter score measured nationally at the patient and clinic level. Average score of 84 (as of June 30, 2019)

Outcomes, patient satisfaction and quality life tracked and reported at the patient and referral source level

Patient Events designed to support mobility and utilization of devices

Active social media program including patient and clinician stories as well as community outreach

Clinical Focus on Patient OutcomesImplementing Clinical Care Standards and Demonstrating Value

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Clinical team and senior leadership Chief Clinical Officer and clinical leadership group 1,500 certified / licensed clinicians 500 technicians and assistants Specialists and centers of excellence

Technology and process Enterprise-wide electronic health record to digitize

clinician documentation and practice administration Implementing a patient portal and consumer

engagement platform

Outcomes, research and education Comprehensive outcomes programs across Hanger

Clinic, as standard of care Collaborations with leading clinical and academic

institutions Six multi-center publications released to measure the

impact of prosthetics on mobility Future agenda focused on custom orthotic programs Annual education conference Sponsor 30% of residency training sites in the U.S.

Achieving clinical results for patients, payors and referral sources

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

2014 2015 2016 2017 2018

Reduced to $38 million in 2018

Localized claims process pre-2015

Disallowed revenue rises to $82 million, or 9.0%, of Patient Care segment revenue1

Disallowances peak in 2014

Hired Chief Revenue Officer Established centralized RCM function Executed a claims documentation

initiative in 2016

RCM deployed in 2015

Revenue Cycle Management (RCM)Central Function Drives Lower Disallowed Revenue

$ thousands

Reduced disallowed revenue dollars by 53% from 2014 through 2018

Disallowed Revenue: Peaks in 2014 at $82 million

1 Disallowed revenue expressed as a percentage of adjusted gross Patient Care segment revenue.

Strong documentation regimen Focus on eligibility and preauthorization Low first pass denials and payor friction Sophisticated level of service to patients

and payors

Program results to date

Enterprise Supply ChainOpportunities to Leverage Buying Power and Scale

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Purchasing leverage Patient Care

purchases 74% of materials for its own use through its central supply chain

Provides scale and purchasing power

Manage COM Patient Care Materials

Costs (COM) were 30.1% of revenue in 2018

Opportunities exist to achieve further economies of scale

Streamline inventory Hanger operates five

distribution centers across the U.S.

Investments in systems, processes and on-line channels aim to lower supply chain costs

Hub and spoke fabrication

Future margin opportunity through development of efficient supply chain

Implementing advanced supply chain systems beginning in late 2019

In addition to laboratories within local clinics, Hanger operates eleven fabrication facilities nationwide

Opportunities to streamline production through use of central fabrication facilities

1 2 31 4

OurMarket




Products & Services

Products and ServicesNational Scale Supports Profitable Growth

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71% of products & services net revenue derived from the distribution of O&P components and related devices through “SPS” 5.7% net revenue growth in 2018 Comprehensive catalog for independent O&P

providers One-stop O&P industry destination with 400,000

SKUs across more than 300 manufactures Leading dedicated O&P distributor in the industry

Remaining 29% of net revenue from therapeutic solutions “ACP” Rehabilitation technologies and clinical programs

to skilled nursing facilities (SNFs) Facing headwinds due to challenging conditions

and the reimbursement environment in SNFs Goal to stabilize revenue and earnings

Hanger Net

Revenue

Products & Services1

$191.4 million18.2% of revenue


Products & Services1

$36.5 million19.1% margin

1 Referenced amounts reflect 2018 actual results.2 Adjusted EBITDA is a non GAAP-measure. Please see theAppendix for a reconciliation of GAAP to non-GAAP metrics.

Patient Care

Patient Care

G&A

OurMarket




Products & Services

Drive organic revenue growth

Exceed industry growth rate of 1.5 - 2.0% Increase referral volumes through differentiation Focus on high-value custom O&P Capitalize on base of strong prosthetic growth Implement new delivery strategies for lower margin

orthotic categories Stabilize therapeutic solutions business

Growth StrategyTwo-Fold Approach

Select, in-market acquisitions Disciplined approach to O&P acquisitions

Focus on synergistic geographies and specialties Seek good cultural fit Ensure valuations are accretive Fully integrate into centralized infrastructure

Realize benefits of a scalable platform

Achieve consistent operating leverage Revenue growth consistently higher than market Increasing clinician utilization Leveraging of G&A and supporting infrastructure

costs, contributing to gradual margin expansion Earnings growth on revenue gains amplified by

margin expansion

Growth StrategyEnhanced Scale

OurMarket




Products & Services

Second Quarter and YTD 2019 Revenue PerformancePatient Care and O&P Distribution Drive Revenue Growth

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$267.0

$281.1

2018 2019

Second Quarter

$501.0

$517.5

2018 2019

Six Months

+5.3% +3.3%

Second quarter 2019 benefited from shift in prosthetics deliveries of our Patient Care segment from the first quarter into the second quarter.

Second Quarter and YTD 2019 Adjusted EBITDA1 PerformanceStrong Patient Care Segment Earnings Flow-Through

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$33.6

$37.4

2018 2019

Second Quarter Six Months

Patient Care margin increased to 20.5% in Q2 as compared with 18.9% in Q2 2018. YTD segment margin of 16.3% versus 15.8% in prior year.

Patient Care segment margin growth offset by Products & Services segment.

$49.9 $49.3

2018 2019

12.6% 13.3% Margin % 10.0% 9.5%

1. Adjusted EBITDA and Adjusted Net Earnings are non-GAAP-measures. Please see the Appendix for a reconciliation of GAAP to non-GAAP metrics.

Same Clinic Rate of GrowthRevenue on Per Day Basis

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-0.9%

0.6%0.9%

2.1%

1.1%

1.7%2.1%

0.3%

-0.1%

3.0%

Q1 17 Q2 17 Q3 17 Q4 17 Q1 18 Q2 18 Q3 18 Q4 18 Q1 19 Q2 19

Quarterly % change1

1 Same clinic revenue growth per day excludes the effect of change in rate of disallowances for 2017. Beginning in 2018, Hanger instituted reporting same clinic revenue growth per day that includes the impact of disallowed revenue, as this measure now better reflects year-year changes.

30

35

40

45

50

55

60

$100,000

$110,000

$120,000

$130,000

$140,000

$150,000

$160,000

$170,000

$180,000

2014 2015 2016 2017 2018

Payor Mix and Accounts Receivables TrendMulti-Year Improvements in Working Capital Conversion

Accounts Receivable, net(Orange Bars) $ thousands

Day Sales Outstanding

(Black Line)

Commercial mix excludes Medicare and Medicaid Managed Care

Diverse reimbursement mix combined with improved A/R aging has driven stronger working capital characteristics

Peak in late 2014

Balances as of December 31,

DSO 46 and A/R balance at $144 million

Medicare Medicaid Commercial VA Private Pay

9%6%

37%32%

16%

Payor Mix, Percentage of Patient Care Net Revenue 2018

Cash Flow, Liquidity and Capital Allocation PrioritiesUse Excess Cash Flow to Execute Growth Strategy

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$133.0 million in liquidity, comprised of: $94.8 million of borrowing

capacity under revolving credit facility

$38.2 million in cash and cash equivalents

Net debt of $469.0 million 63% hedged or otherwise

bearing fixed rate $32 million in annualized cash

interest expense, or 6.3%

Flexible Balance Sheet2

2018 Free Cash Flow (Adjusted EBITDA1 -CapEx) of $92.3 million

2018 Capex, including purchase of equipment leased to third parties totaled, $28.8 million

Estimated CapEx of approximately $35 million in 2019

Strong Cash Flow

Pro forma leverage of approximately 3.8x at end of Q2 2019 reflecting M&A activity, cash usage and lower Adjusted EBITDA

Objective of managing Free Cash Flow to support both anticipated acquisitions and de-leveraging

Re-invest in technology infrastructure to advance financial systems and re-engineer supply chain to achieve freight and labor efficiencies

Disciplined Capital Allocation Strategy

1 Adjusted EBITDA is a non GAAP-measure. Please see the Appendix for a reconciliation of GAAP to non-GAAP metrics. 2 Amounts stated as of June 30.2019

2019 Outlook1Annual Outlook Reaffirmed in the Second Quarter of 2019

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Adjusted EBITDA1 in a range between $121 million and $126 million

Hanger's financial outlook for 2019 does not incorporate contributions from potential future acquisitions, beyond those set at the time of original guidance in Q1 2019

Net revenue in a range between $1.075 billion and $1.105 billion

Note: Guidance affirmed as of August 7, 2019. This presentation is not a reiteration or affirmation of prior guidance. 1 Adjusted EBITDA is a non-GAAP-measure. Adjusted EBITDA is provided on a non-GAAP basis only because a reconciliation to the most comparable GAAP financial measure, net income, is not available without unreasonable effort due to the unpredictable nature of reconciling items that render such a reconciliation not meaningful for investors. Please see the Appendix for a reconciliation of GAAP to non-GAAP metrics.

Investment ThesisIndustry Leader Building Sustainable Competitive Advantage

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• The leading providerof orthotic and prosthetic services in the United States

• Provides approximately 20% of all O&P services in the United States

1

• $4.2 billion market for prescription prostheses, orthoses and prefabricated or off-the-shelf orthoses

• Broad demand drivers across injuries and multiple, high prevalence disease etiologies

2

• Competitive differentiation through investments in clinical outcomes, centralized revenue cycle management, patient engagement and supply chain to drive growth

3

• Multi-tier strategy to grow organically, steadily expand margins and pursue M&A to drive incremental growth opportunities

4

Premier scalable provider in a large market for specialized healthcare services

Market Leader Sizeable Market Growth LeversDifferentiators

Appendix Non-GAAP Reconciliations

Non-GAAP ReconciliationsNet Loss to Adjusted EBITDA

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2018 2017 2016

Net loss - as reported (GAAP) (858)$ (104,671)$ (106,471)$

Adjustments to calculate EBITDA:Depreciation and amortization 36,455 39,259 44,887Interest expense, net 37,566 57,688 45,199Loss on extinguishment of debt 16,998 — 6,031Non-service defined benefit plan expense 703 736 786Benefit (provision) for income taxes 5,238 27,297 (15,910)Loss from discontinued operations, net of taxes — — (935)Adjustments - Net loss to EBITDA 96,960 124,980 80,058EBITDA (Non-GAAP) 96,102 20,309 (26,413)

Further adjustments to calculate Adjusted EBITDA:Impairment of intangible assets 183 54,735 86,164Third-party professional fees 12,461 32,301 37,244Equity-based compensation 13,065 12,930 9,763Acquisition-related expenses 510 — —Disaster recovery / unclaimed property settlement (2,221) — —Severance expenses 957 64 2,487Further adjustments - EBITDA to Adjusted EBITDA 24,955 100,030 135,658Adjusted EBITDA (Non-GAAP) 121,057$ 120,339$ 109,245$

For the Years Ended December 31,

Non-GAAP ReconciliationsNet Income to Segment Adjusted EBITDA

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2019 2018 2019 2018Patient CareNet income f rom operations - as reported (GAAP) 41,774$ 35,020$ 57,531$ 52,113$ Depreciation & amortization 4,502 4,998 9,054 9,896EBITDA (Non-GAAP) 46,276 40,018 66,585 62,009Further adjustments to calculate Adjusted EBITDA:

Equity-based compensation 1,101 1,220 2,195 2,240Severance expenses — — (11) —Further adjustments - EBITDA to Adjusted EBITDA 1,101 1,220 2,184 2,240

Adjusted EBITDA (Non-GAAP) 47,377 41,238 68,769 64,249

Products & ServicesNet income f rom operations - as reported (GAAP) 4,924 7,453 9,022 13,332Depreciation & amortization 2,596 2,503 5,139 5,005EBITDA (Non-GAAP) 7,520 9,956 14,161 18,337Further adjustments to calculate Adjusted EBITDA:

Equity-based compensation 246 (166) 490 104Severance expenses — — — —Further adjustments - EBITDA to Adjusted EBITDA 246 (166) 490 104

Adjusted EBITDA (Non-GAAP) 7,766 9,790 14,651 18,441

Corporate & OtherNet loss f rom operations - as reported (GAAP) (23,595) (22,144) (45,429) (44,493)Depreciation & amortization 1,662 1,771 3,340 3,701EBITDA (Non-GAAP) (21,933) (20,373) (42,089) (40,792)Further adjustments to calculate Adjusted EBITDA:

Third-party professional fees 1,745 2,940 3,394 6,640Equity-based compensation 2,103 2,268 4,030 3,562Acquisition related expenses 328 — 498 —Disaster recovery / unclaimed property settlement — (2,221) — (2,221)Severance expenses (1) — — —Further adjustments - EBITDA to Adjusted EBITDA 4,175 2,987 7,922 7,981

Adjusted EBITDA (Non-GAAP) (17,758) (17,386) (34,167) (32,811)Total Adjusted EBITDA (Non-GAAP) 37,385$ 33,642$ 49,253$ 49,879$

For the Three Months Ended For the Six Months EndedJune 30, June 30,

Non-GAAP ReconciliationsAdjusted EBITDA Margin: 2018 & 2017 Net Revenue and Segment

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(a) Excludes intersegment revenue(b) EBITDA and Adjusted EBITDA are "Non-GAAP" measures.

Non-GAAP ReconciliationsAdjusted EBITDA Margin: Second Quarter and YTD, 2019 vs 2018 and TTM as of June 30, 2019

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For the Trailing Twelve Months

EndedJune 30,

2019 2018 2019 2018 2019

Net Revenue (a)Patient Care 231,168$ 218,158$ 421,769$ 406,665$ 872,486$ Products & Services 49,930 48,808 95,748 94,296 192,830Net revenue 281,098$ 266,966$ 517,517$ 500,961$ 1,065,316$

EBITDA (b)Patient Care 46,276$ 40,018$ 66,585$ 62,009$ 150,494$ Products & Services 7,520 9,956 14,161 18,337 31,544Corporate & Other (21,933) (20,373) (42,089) (40,792) (86,833)EBITDA (Non-GAAP) 31,863$ 29,601$ 38,657$ 39,554$ 95,205$

Adjusted EBITDA (b)Patient Care 47,377$ 41,238$ 68,769$ 64,249$ 155,401$ Products & Services 7,766 9,790 14,651 18,441 32,713Corporate & Other (17,758) (17,386) (34,167) (32,811) (67,683)Adjusted EBITDA (Non-GAAP) 37,385$ 33,642$ 49,253$ 49,879$ 120,431$

Adjusted EBITDA Margin (Non-GAAP)Patient Care 20.5 % 18.9 % 16.3 % 15.8 % 17.8 %Products & Services 15.6 % 20.1 % 15.3 % 19.6 % 17.0 %Net revenue 13.3 % 12.6 % 9.5 % 10.0 % 11.3 %

(a) Excludes intersegment revenue(b) EBITDA and Adjusted EBITDA are "Non-GAAP" measures.

For the Three Months Ended For the Six Months EndedJune 30, June 30,

investor presentation...addressable o&p domestic u.s. market pioneered prosthetic devices in...

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