KORU Medical Systems Quarterly report pursuant to Section 13 or 15(d)

Quarterly report pursuant to Section 13 or 15(d)

STOCK-BASED COMPENSATION (Tables)

STOCK-BASED COMPENSATION (Tables)

6 Months Ended

Jun. 30, 2018

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

Schedule of fair value of the stock options granted Black-Scholes option valuation model

The risk-free interest rate was selected based upon yields of the U.S. Treasury issues with a term equal to the expected life of the option being valued:


	June 30,
	2018		2017

Dividend yield		0.00%		0.00%
Expected Volatility		65.2%		70.9-72.20%
Weighted-average volatility		—		—
Expected dividends		—		—
Expected term (in years)		5 Years		5 Years
Risk-free rate		2.80%		2.36-2.48%

Schedule of stock option plan

The following table summarizes the status of the Plan:

	Six months Ended June 30,
	2018			2017
	Shares	Weighted Average Exercise Price		Shares		Weighted Average Exercise Price

Outstanding at January 1	1,038,000	$	0.41		905,000	$	0.37
Granted	18,000	$	1.33		518,000	$	0.41
Exercised	125,000	$	0.41		—	$	—
Forfeited	—	$	—		310,000	$	0.36
Outstanding at June 30	931,000	$	0.43		1,113,000	$	0.39
Options exercisable at June 30	656,885	$	0.39		538,000	$	0.38
Stock-based compensation expense	—	$	26,670		—	$	(26,021	)

Schedule of information pertaining to options outstanding

The following table presents information pertaining to options outstanding at June 30, 2018:


Range of Exercise Price	Number Outstanding	Weighted Average Remaining Contractual Life	Weighted Average Exercise Price		Number Exercisable	Weighted Average Exercise Price

$0.36 - $1.33	931,000	5 years	$	0.43	656,885	$	0.39