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

STOCK-BASED COMPENSATION (Tables)

3 Months Ended

Mar. 31, 2019

Treasury issues with a term equal to the expected life of the option being valued.


	March 31,
	2019		2018

Dividend yield		0.00%		—
Expected Volatility		59.4-60.3%		—
Weighted-average volatility		—		—
Expected dividends		—		—
Expected term (in years)		10		—
Risk-free rate		2.64-2.72%		—

The following table summarizes the status of the Plan:


	Three Months Ended March 31,
	2019			2018
	Shares	Weighted Average Exercise Price		Shares		Weighted Average Exercise Price

Outstanding at January 1	2,419,000	$	1.00		1,038,000	$	0.41
Granted	1,050,000	$	1.57		—	$	—
Exercised	—	$	—		—	$	—
Forfeited	—	$	—		—	$	—
Outstanding at March 31	3,469,000	$	1.17		1,038,000	$	0.41
Options exercisable at March 31	828,219	$	0.58		756,385	$	0.39
Weighted average fair value of options granted during the period	—	$	1.10		—	$	—
Stock-based compensation expense		$	121,875			$	12,183

The following table presents information pertaining to options outstanding at March 31, 2019:


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

$0.36-$1.57	3,469,000	5.5 years	$	1.17	828,219	$	0.58