Volpara Health Technologies Limited is a New Zealand-based company, which is engaged in selling and providing services in the medical device and practice management software industry. The Company provides its goods and services under three product categories: software as a service (SaaS) contract, software maintenance agreements (SMAs) and capital sales contracts. Software as a service (SaaS) contract involves the sale of software on a subscription basis and, where applicable, cloud-based support. SaaS contracts comprise a range of goods and services, including the base software, software updates and upgrades, installation, integrations, and other. Software maintenance agreements (SMAs) support previous capital sales. SMA contracts comprise a number of distinct performance obligations, including the provision of software updates, upgrades, provision of ongoing technical support, and other. Capital sales contracts involve the outright sale of software and associated items.