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)

v3.4.0.3

STOCK-BASED COMPENSATION (Details 1) - 2015 Stock Option Plan [Member] - USD ($)	12 Months Ended
	Feb. 29, 2016	Feb. 28, 2015
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]
Outstanding at beginning
Granted	1,155,000
Exercised
Forfeited	95,000
Outstanding at ending	1,060,000
Options exercisable at ending
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price [Roll Forward]
Outstanding at beginning
Granted
Exercised
Forfeited	$ 0.36
Outstanding at ending
Options exercisable at ending
Weighted average fair value of options granted during the period	$ 0.19
Stock-based compensation expense	$ 50,413
Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price [Roll Forward]
Granted	$ 0.38
Outstanding at ending	0.38
Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price [Roll Forward]
Granted	0.36
Outstanding at ending	$ 0.36

- Definition

Represents the expense recognized during the period arising from equity-based compensation arrangements (for example, shares of stock, unit, stock options or other equity instruments) with employees, directors and certain consultants qualifying for treatment as employees.

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The number of shares into which fully or partially vested stock options outstanding as of the balance sheet date can be currently converted under the option plan.

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The weighted-average price as of the balance sheet date at which grantees can acquire the shares reserved for issuance on vested portions of options outstanding and currently exercisable under the stock option plan.

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The number of shares under options that were cancelled during the reporting period as a result of occurrence of a terminating event specified in contractual agreements pertaining to the stock option plan.

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Gross number of share options (or share units) granted during the period.

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The weighted average grant-date fair value of options granted during the reporting period as calculated by applying the disclosed option pricing methodology.

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Number of options outstanding, including both vested and non-vested options.

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Weighted average price at which grantees can acquire the shares reserved for issuance under the stock option plan.

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Weighted average price at which option holders acquired shares when converting their stock options into shares.

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Weighted average price at which grantees could have acquired the underlying shares with respect to stock options that were terminated.

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Weighted average per share amount at which grantees can acquire shares of common stock by exercise of options.

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