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

Quarterly report pursuant to Section 13 or 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
- PROPERTY AND EQUIPMENT (Tables)
- STOCK-BASED COMPENSATION (Tables)
Notes Details

STOCK-BASED COMPENSATION (Details 1)

v3.5.0.1

STOCK-BASED COMPENSATION (Details 1) - 2015 Stock Option Plan [Member] - USD ($)	3 Months Ended
	May 31, 2016	May 31, 2015
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]
Outstanding at beginning	1,060,000
Granted
Exercised
Forfeited
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]
Options exercisable at ending
Weighted average fair value of options granted during the period	$ 0.19
Stock-based compensation expense	$ 37,542
Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price [Roll Forward]
Outstanding at beginning	$ 0.36
Granted
Exercised
Forfeited
Outstanding at ending	$ 0.36
Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price [Roll Forward]
Outstanding at beginning	0.38
Outstanding at ending	$ 0.38

- 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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- Definition

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

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A roll forward is a reconciliation of a concept from the beginning of a period to the end of a period.

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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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Number of share options (or share units) exercised during the current period.

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