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

Quarterly report pursuant to Section 13 or 15(d)

STOCK-BASED COMPENSATION (Tables)

STOCK-BASED COMPENSATION (Tables)

7 Months Ended

Sep. 30, 2017

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

Schedule of fair value of the stock options granted Black-Scholes option valuation model

The risk-free interest rate was selected based upon yields of the U.S. Treasury issues with a term equal to the expected life of the option being valued:


	September 30,
	2017		2016

Dividend yield		0.00%		—
Expected Volatility		70.1-72.2%		—
Weighted-average volatility		—		—
Expected dividends		—		—
Expected term (in years)		5 Years		—
Risk-free rate		2.30-2.36%		—

Schedule of stock option plan

The following table summarizes the status of the Plan:


	Seven Months Ended September 30,
	2017				2016
	Shares	Weighted Average Exercise Price			Shares		Weighted Average Exercise Price

Outstanding at March 1	1,345,000	$	0.39			1,060,000	$	0.37
Granted	68,000	$	0.44			—	$	—
Exercised	—	$	—			—	$	—
Forfeited	250,000	$	0.36			155,000	$	0.36
Outstanding at September 30	1,163,000	$	0.40			905,000	$	0.37
Options exercisable at September 30,	573,000	$	0.38			—	$	—
Weighted average fair value of options granted during the period	—	$	—			—	$	—
Stock-based compensation expense	—	$	(25,343	)		—	$	86,876

Schedule of information pertaining to options outstanding

The following table presents information pertaining to options outstanding at September 30, 2017:


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

$0.36 - $0.46	1,163,000	5 years	$	0.40	573,000	$	0.38