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

Annual report pursuant to Section 13 and 15(d)

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

STOCK-BASED COMPENSATION (Details 1)

v3.19.3.a.u2

STOCK-BASED COMPENSATION (Details 1) - USD ($)	12 Months Ended
STOCK-BASED COMPENSATION (Details 1) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]
Exercised
2015 Stock Option Plan [Member] \| Time Based Shares Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]
Outstanding at beginning	2,419,000	1,038,000
Granted	1,650,000	1,518,000
Exercised	160,000	125,000
Forfeited	262,000	12,000
Outstanding at ending	3,647,000	2,419,000
Options exercisable at ending	1,078,510	785,094
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price [Roll Forward]
Outstanding at beginning	$ 1.00	$ 0.41
Granted	1.92	1.34
Exercised	0.37	0.41
Forfeited	2.74	0.87
Outstanding at ending	1.32	1.00
Options exercisable at ending	0.82	0.55
Weighted average fair value of options granted during the period	$ 1.33	$ 0.83
Stock-based compensation expense	$ 594,956	$ 248,040

- Definition

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

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