RSMDF Resmed Inc CDI (PK)

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

FORM SD

Specialized Disclosure Report

ResMed Inc.

(Exact Name of Registrant as Specified in Charter)

9001 Spectrum Center Blvd.

San Diego, California 92123

(Address of Principal Executive Offices)

Michael J. Rider

(858) 836-5000

(Name and telephone number, including area code, of the person to contact in connection with this report.)

Check the appropriate box to indicate the rule pursuant to which this form is being filed, and provide the period to which the information in this form applies:

Section 1 - Conflict Minerals Disclosure

Item 1.01 and Item 1.02 Conflict Minerals Disclosure and Report, Exhibits Conflict Minerals Disclosure

This Form SD of ResMed Inc. is filed in accordance with Exchange Act Rule 13p-1, and covers the reporting period from January 1, 2023 through December 31, 2023.

The description of our reasonable country of origin inquiry process, the results of our inquiry, and the determination we reached as a result of our reasonable country of origin inquiry process is included in our conflict minerals report attached as an exhibit to this Form SD. A copy of our conflict minerals report for the reporting period January 1, 2023 to December 31, 2023 is provided as Exhibit 1.01 and is available at www.resmed.com> Investors > Corporate Governance > Corporate Governance Documents.

Section 2 – Exhibits

Item 2.01 Exhibits

The following exhibit is filed as part of this report.

Exhibit 1.01 – Conflict Minerals Report for the reporting period January 1, 2023 to December 31, 2023.

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SIGNATURES

We have authorized the person whose signature appears below to sign this report on our behalf, in accordance with the Securities Exchange Act of 1934.

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Exhibit 1.01 — Conflict Minerals Report of ResMed Inc.

For the Reporting Period from January 1, 2023 through

December 31, 2023

ResMed prepared this conflict minerals report for the reporting period from January 1, 2023 through December 31, 2023 to comply with Exchange Act Rule 13p-1 (“rule”).

The rule requires ResMed to annually disclose information about the sources for tantalum, tin, tungsten, and gold (known as “3TG” or “conflict minerals”) that may be necessary to the manufacture or functionality of our products. This includes describing the due diligence we performed to determine the source and chain of custody of those minerals in our products, and whether they originated from the Democratic Republic of the Congo or adjoining countries. The rule applies to 3TG. The rule refers to 3TG as “conflict minerals” regardless of where they are sourced and regardless of whether they benefit or finance armed groups.

Part I. Company and Product Description

At ResMed, we pioneer innovative solutions that treat and keep people out of the hospital, empowering them to live healthier, higher-quality lives. Our digital health technologies and cloud-connected medical devices transform care for people with sleep apnea, COPD, and other chronic diseases. Our comprehensive out-of-hospital software platforms support the professionals and caregivers who help people stay healthy in the home or care setting of their choice.

By enabling better care, we improve quality of life, reduce the impact of chronic disease, and lower costs for consumers and healthcare systems in more than 140 countries.

Part II. Reasonable Country of Origin Inquiry

ResMed’s supply chain consists of multiple tiers, as we purchase components or subassemblies from our suppliers, they purchase from their suppliers, and so on. ResMed sources components from hundreds of tier one suppliers. We are several tiers removed from the smelters, refiners and mining companies performing 3TG extraction and initial processing. To determine which suppliers provide us with components covered by the rule, we reviewed the product composition data of our products and examined whether our products contained 3TG that are necessary to their functionality or necessary to their production. For products that contained 3TG, or that we determined may have contained 3TG, we conducted a reasonable country of origin inquiry, designed to determine whether any of the necessary 3TG in our products originated or may have originated in a country covered by the rule, or came from recycled or scrap sources.

During calendar year 2023 ResMed continued a partnership with a third-party consultant and industry specialist to assist in carrying out our conflict minerals program. We contacted in-scope suppliers to explain ResMed’s use of a third-party consultant to act on our behalf, collecting and analyzing 3TG information. We believe that working with an industry specialist allows for more efficient and accurate data gathering, provides an industry standard approach, and gives ResMed the ability to review supplier responses against an existing database of information.

We began our reasonable inquiry by contacting suppliers who sold us components or subassemblies that contained or that we determined may have contained necessary 3TG. We offered our suppliers two options for submitting the required information, either by uploading the conflict minerals reporting template by the Responsible Minerals Initiative, or by submitting an online survey version of this template directly to our third-party consultant. Our calendar year 2023 response rate on applicable sourced parts is 94% with 89% of suppliers in scope responding.

Based on a review of our products and our reasonable inquiry, we have concluded in good faith that certain products of ours contain one or more 3TG that are necessary to their functionality or production. We elected to conduct due diligence on the source and chain of custody of the necessary 3TG in our products.

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Exhibit 1.01 — Conflict Minerals Report of ResMed Inc.

May 30, 2024

Part III. Due Diligence Program

A. Design of the due diligence framework

Our due diligence process is designed to conform, in all material respects, with the due diligence framework set forth in the Organization for Economic Co-operation and Development (OECD) Due Diligence Guidance for Responsible Supply Chains of Minerals from Conflict-Affected and High-Risk Areas: Third Edition, 2016, and the related Supplement on tin, tantalum, and tungsten and the related Supplement on gold. Our due diligence measures include actions to:

B. Due diligence measures performed

We performed the following due diligence measures during the reporting period.

OECD Step 1. Maintain strong company management systems

OECD Step 2. Identify and assess risks in the ResMed supply chain

OECD Step 3. Design and implement a strategy to respond to identified risks

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Exhibit 1.01 — Conflict Minerals Report of ResMed Inc.

May 30, 2024

OECD Step 4. Review Independent Third-Party Audit of Smelter/Refiner’s Due Diligence Practices

OECD Step 5. Report annually on supply chain due diligence

Part IV. Results of Review for the year ended December 31, 2023

A. Smelters and Refiners identified

ResMed is several tiers downstream from the smelters, refiners and mining companies performing 3TG extraction and initial processing. As we do not source, purchase or facilitate any 3TG materials, we receive a list of smelters or refineries from our tier one suppliers. We acknowledge many of our tier one suppliers are also many tiers downstream and may not have the capability to directly validate raw materials associated from certain smelters or refineries for parts or products they may provide ResMed.

As a result of our due diligence process, ResMed’s suppliers identified 450 smelters or refineries across responses received this year. From this data, the RMI has classified 443 or 98% of smelters or refineries facilities as valid, eligible, or operational. Furthermore, the RMI has identified 232 or 52% of smelters or refineries facilities are conformant or have engaged with the RMI. A summary of this analysis is set out below.

Where our due diligence demonstrated that further information was required, further steps to be taken have been summarized in the subsequent sections of this document.

The presence of an entity that was sanctioned by the United States Department of Treasury, Office of Foreign Assets Control was reported to us. Because of the over-reporting nature of the industry conflict minerals reporting template information collection process, and the nature of the supply chains and goods, we are unable to confirm this, or any, smelter or refiner, is or was active in our supply chain.

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Exhibit 1.01 — Conflict Minerals Report of ResMed Inc.

May 30, 2024

B. Origins of ResMed’s necessary 3TG

Responding suppliers provided us with a list of smelters and refiners which we checked with our third-party consultant to determine origin. Where suppliers provided us with the name of an invalid smelter or refiner, we were unable to determine the specific country of origin.

As a result of our reasonable country of origin inquiry, we were unable to verify whether any of the necessary 3TG in products we manufactured or contracted for manufacture originated from one of the covered countries and are not from recycled or scrap sources. We are unable to determine whether our products contained 3TG that originated in the Democratic Republic of the Congo or adjoining countries. Therefore, we elected to conduct due diligence on the source and chain of custody of the necessary 3TG in our products.

C. Efforts to determine the 3TG’s mine or location of origin

We have concluded that the most reasonable effort we can make to determine the origin of our necessary 3TG is to seek information from our direct suppliers about the smelters and refiners, and the origin of the necessary 3TG in their supply chains, and to ask our direct suppliers to make the same inquiries of their suppliers. We accomplished this by asking all applicable suppliers to complete the conflict minerals reporting template, and following up with suppliers that did not complete the template. We also followed up with suppliers whose responses were incomplete or included data inconsistent with data we gathered from other suppliers’ conflict minerals reporting templates.

D. Inherent Limitations on Due Diligence Measures

We purchase subassemblies and components from a supply network of many distributors and manufacturers globally. All tier one suppliers have their own supply chains. In some cases, we are at least six tiers removed from the smelters and refiners, and our direct suppliers are also several tiers removed from the smelters and refiners. This limits our ability to obtain reliable product level disclosure statements regarding the source and chain of custody of the necessary 3TG. Due to our position in the supply chain, we must rely on our direct and indirect suppliers to provide information about the source and chain of custody of our necessary 3TG.

We rely on information collected and provided by the Responsible Minerals Assurance Process. We also rely on the Responsible Minerals Initiative’s audits of smelters and refiners, because we do not perform audits of these facilities ourselves. These third-party representations and audits may prove to be incorrect.

E. Steps to be taken to Mitigate Risk and Improve Due Diligence

In the next reporting period, we intend to continue to take the following actions to further mitigate the risk that the necessary 3TG in our products might not be from responsible sources and to improve the results of our due diligence measures. The intended steps include:

Special Note Regarding Forward-Looking Statements

Certain statements contained in this conflict minerals report are forward-looking in nature and are based on ResMed management’s current expectations or beliefs. These forward-looking statements are subject to a number of uncertainties and other factors that may be outside of ResMed’s control and which could cause actual events to differ materially from those expressed or implied by the statements made in this report.

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