KORU Medical Systems Annual report pursuant to Section 13 and 15(d)

Annual report pursuant to Section 13 and 15(d)

Cover
- Cover
Financial Statements
Notes to Financial Statements
Accounting Policies
- NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)
Notes Tables
Notes Details

Schedule of performance base options outstanding (Details)

v3.22.0.1

Schedule of performance base options outstanding (Details) - Stock Option Plan 2015 [Member] - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Outstanding at beginning	2,922,494	3,647,000
Outstanding at beginning	$ 2.46	$ 1.32
Weighted average fair value of options granted during the period	2,000,000	360,000
Granted	$ 3.64	$ 9.54
Exercised	1,062,500	884,506
Exercised	$ 1.19	$ 0.71
Forfeited	187,494	200,000
Forfeited	$ 3.36	$ 2.09
Outstanding at ending	3,672,500	2,922,494
Outstanding at ending	$ 3.42	$ 2.46
Options exercisable at ending	983,750	906,244
Options exercisable	$ 2.73	$ 1.40
Weighted average fair value of options granted during the period	$ 2.85	$ 6.53
Stock-based compensation expense	$ 2,457,788	$ 874,869
Performance Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Outstanding at beginning	1,000,000	1,000,000
Outstanding at beginning	$ 1.70	$ 1.70
Weighted average fair value of options granted during the period	0	0
Granted	$ 0	$ 0
Exercised	0	0
Exercised	$ 0	$ 0
Forfeited	1,000,000	0
Forfeited	$ 1.70	$ 0
Outstanding at ending	0	1,000,000
Outstanding at ending		$ 1.70
Options exercisable at ending	0	333,333
Options exercisable	$ 0	$ 1.70
Weighted average fair value of options granted during the period
Stock-based compensation expense	$ (408,747)	$ 502,904

- Definition

Amount of expense for award under share-based payment arrangement. Excludes amount capitalized.

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