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

STOCK-BASED COMPENSATION (Tables)

3 Months Ended

Mar. 31, 2018

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

	March 31,
	2018		2017

Dividend yield		—		0.00%
Expected Volatility		—		70.90%
Weighted-average volatility		—		—
Expected dividends		—		—
Expected term (in years)		—		5 Years
Risk-free rate		—		2.48%

The following table summarizes the status of the Plan:

	Three Months Ended March 31,
	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	—	$	—		500,000	$	0.41
Exercised	—	$	—		—	$	—
Forfeited	—		—		60,000	$	0.36
Outstanding at March 31	1,038,000	$	0.41		1,345,000	$	0.39
Options exercisable at March 31	756,385	$	0.39		500,000	$	0.38
Weighted average fair value of options granted during the period	—	$	—		—	$	0.25
Stock-based compensation expense	—	$	12,183		—	$	16,580

The following table presents information pertaining to options outstanding at March 31, 2018:

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

$0.36 - $0.50	1,038,000	5 years	$	0.41	756,385	$	0.39