<SEC-DOCUMENT>0001161697-23-000567.txt : 20231108
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<ACCEPTANCE-DATETIME>20231108160513
ACCESSION NUMBER:		0001161697-23-000567
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		19
CONFORMED PERIOD OF REPORT:	20231106
ITEM INFORMATION:		Results of Operations and Financial Condition
ITEM INFORMATION:		Departure of Directors or Certain Officers; Election of Directors; Appointment of Certain Officers: Compensatory Arrangements of Certain Officers
ITEM INFORMATION:		Other Events
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20231108
DATE AS OF CHANGE:		20231108

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			KORU Medical Systems, Inc.
		CENTRAL INDEX KEY:			0000704440
		STANDARD INDUSTRIAL CLASSIFICATION:	SURGICAL & MEDICAL INSTRUMENTS & APPARATUS [3841]
		IRS NUMBER:				133044880
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-39086
		FILM NUMBER:		231387745

	BUSINESS ADDRESS:	
		STREET 1:		100 CORPORATE DRIVE
		CITY:			MAHWAH
		STATE:			NJ
		ZIP:			07430
		BUSINESS PHONE:		845-469-2042

	MAIL ADDRESS:	
		STREET 1:		100 CORPORATE DRIVE
		CITY:			MAHWAH
		STATE:			NJ
		ZIP:			07430

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	REPRO MED SYSTEMS INC
		DATE OF NAME CHANGE:	19920703
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>UNITED STATES</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>SECURITIES AND EXCHANGE COMMISSION</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Washington, DC 20549</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

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<p style="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>CURRENT REPORT</b></p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Pursuant to Section 13 or 15(d) of the Securities
Exchange Act of 1934</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">______________________________________________</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">(Former name or former address, if changed since last report)</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Check the appropriate box below if the Form 8-K filing
is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction
A.2. below):</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span id="xdx_90E_edei--SolicitingMaterial_c20231106__20231106_zxiOgtWD42P8"><ix:nonNumeric contextRef="AsOf2023-11-06" format="ixt:booleanfalse" name="dei:SolicitingMaterial">[_]</ix:nonNumeric></span> &#160;Soliciting material pursuant to Rule
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span id="xdx_90B_edei--PreCommencementTenderOffer_c20231106__20231106_zHPU6aP1BXg5"><ix:nonNumeric contextRef="AsOf2023-11-06" format="ixt:booleanfalse" name="dei:PreCommencementTenderOffer">[_]</ix:nonNumeric></span> &#160;Pre-commencement communications pursuant
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span id="xdx_903_edei--PreCommencementIssuerTenderOffer_c20231106__20231106_zt07JLkYfhLe"><ix:nonNumeric contextRef="AsOf2023-11-06" format="ixt:booleanfalse" name="dei:PreCommencementIssuerTenderOffer">[_]</ix:nonNumeric></span> &#160;Pre-commencement communications pursuant
to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Securities registered pursuant to Section 12(b) of
the Act:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Indicate by check mark whether the registrant is an
emerging growth company as defined in as defined in Rule 405 of the Securities Act of 1933 (&#167;230.405 of this chapter) or Rule 12b-2
of the Securities Exchange Act of 1934 (&#167;240.12b-2 of this chapter).</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">If an emerging growth company, indicate by check mark
if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards
provided pursuant to Section 13(a) of the Exchange Act. &#160;[_]</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<hr style="border-width: 0; color: Gray; background-color: Gray; height: 2px; width: 100%" /><p style="break-before: always"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>ITEM 2.02 &#160; RESULTS OF OPERATIONS AND FINANCIAL
CONDITION.</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On November 8, 2023, KORU Medical Systems, Inc. (&#8220;KORU
Medical&#8221; or &#8220;we&#8221;) issued a press release announcing its financial results for the third quarter ended September 30,
2023 and updated full year financial outlook for the fiscal year ended December 31, 2023. A related conference call will be held on November
8, 2023 at 4:30 pm Eastern Time.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">KORU Medical is making reference to non-GAAP financial
measures in both the press release and the conference call. Our management believes that investors&#8217; understanding of KORU Medical&#8217;s
performance is enhanced by disclosing the non-GAAP financial measures of Adjusted EBITDA and Adjusted EPS (each as defined below) as a
reasonable basis for comparison of our ongoing results of operations. KORU Medical strongly encourages investors to review its consolidated
financial statements and publicly filed reports in their entirety and cautions investors that the non-GAAP measures used by KORU Medical
may differ from similar measures used by other companies, even when similar terms are used to identify such measures. Non-GAAP measures
should not be considered replacements for, and should be read together with, the most comparable GAAP financial measures. A reconciliation
of GAAP to non-GAAP results is provided in the attached Exhibit 99.1 press release.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">We define Adjusted EBITDA as earnings (net (loss)/income)
before interest expense/(income), net, income tax (benefit)/expense, depreciation and amortization, reorganization charges, discontinued
product expense, litigation expenses, manufacturing initiative expenses and stock-based compensation expense. We believe that Adjusted
EBITDA is used by investors and other users of our financial statements as a supplemental financial measure that, when viewed with our
GAAP results and the accompanying reconciliation, we believe provides additional information that is useful to gain an understanding of
the factors and trends affecting our business. We also believe the disclosure of Adjusted EBITDA helps investors meaningfully evaluate
and compare our cash flow generating capacity from quarter to quarter and year to year. Adjusted EBITDA is used by management as a supplemental
internal measure for planning and forecasting overall expectations and for evaluating actual results against such expectations.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">We present diluted earnings per share after eliminating
items that we believe are not part of our ordinary operations and affect the comparability of the periods presented (&#8220;Adjusted EPS&#8221;).
Adjusted EPS includes adjustments for reorganization charges, discontinued product expense, litigation expenses, manufacturing initiative
expenses, stock-based compensation expense, and tax (expense). We believe adjustments for these items allow investors to better understand
our underlying operating results and facilitate comparisons between the periods shown. Management uses Adjusted EPS as a supplemental
internal measure for planning and forecasting overall expectations and for evaluating actual results against such expectations.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The information in Item&#160;2.02 of this Current
Report on Form 8-K, including Exhibit 99.1, is furnished and shall not be deemed &#8220;filed&#8221; for the purposes of Section&#160;18
of the Securities Exchange Act of 1934, as amended.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>ITEM 5.02 &#160; DEPARTURE OF DIRECTORS OR CERTAIN
OFFICERS; ELECTION OF DIRECTORS; APPOINTMENT OF CERTAIN OFFICERS; COMPENSATORY ARRANGEMENTS OF CERTAIN OFFICERS.</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>Appointment of Executive Officer</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Kenneth Miller, age 55, has been appointed by KORU
Medical Systems, Inc. (the &#8220;Company&#8221;) to serve in the newly created position of Chief Commercial Officer commencing November
6, 2023.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Mr. Miller brings over 30 years of experience in leading
teams in commercialization and marketing strategy and international expansion. Mr. Miller served as President and CEO of NASCO Healthcare
Inc. from 2018 to January 2023. Prior to that, Mr. Miller served in various roles at Becton Dickinson from 2011 to 2018 with his last
role as the Worldwide President Diabetes Care. He also held leadership roles in marketing, sales, and business development with Novo Nordisk
Inc., Adams Respiratory Therapeutics, Inc., and Roche Laboratories. Mr. Miller earned his Bachelor of Arts in Business Management from
State University of New York at Albany and his Master of Business Administration from The University of Chicago, Booth School of Business.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Mr. Miller and the Company have entered into an Employment
Agreement dated as of November 6, 2023. Pursuant to this agreement, Mr. Miller will receive an annual base salary of $360,000, subject
to adjustment upon annual review, and will be entitled to participate in the Company&#8217;s health plan and benefits on terms available
to other Company employees. He will also be eligible to earn an annual cash bonus of up to 50% of his base salary, based on achievement
of objectives set in accordance with the Company&#8217;s Annual Incentive Compensation Plan.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">- 2 -</p>

<hr style="border-width: 0; color: Gray; background-color: Gray; height: 2px; width: 100%" /><p style="break-before: always"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Under the agreement, Mr. Miller will receive non-qualified
stock options to purchase up to an aggregate 400,000 shares of the Company&#8217;s common stock at an exercise price equal to the fair
market value of the common stock on the day before the grant date, of which (i) 200,000 shares are subject to vesting 25% on each anniversary
of the date of grant, and (ii) 200,000 shares are subject to vesting as follows: if the Company's year-over-year net sales growth for
any of the fiscal years ended December 31, 2024, 2025 or 2026 is at least the applicable net sales growth target set forth on the schedule
to the option award agreement, then, on the date the Company&#8217;s Board approves the 2026 fiscal year financial statements, a corresponding
portion of the option award will vest as set forth on such schedule (the &#8220;Vesting Date&#8221;). The maximum number of shares that
can vest in any year is 66,668, which corresponds to a net sales growth target of 25%; provided that vesting of the award is subject to
certain &#8220;catch-up&#8221; provisions in the event a net sales growth target is not met in one of the applicable years. Notwithstanding
the foregoing, the option award will automatically vest in full upon the Company maintaining, for a period of at least two consecutive
fiscal quarters after January 1, 2024 and prior to the Vesting Date, a run rate of at least $50,000,000 over the previous four fiscal
quarters, as reported in the Company's filings pursuant to the Securities Exchange Act of 1934, as amended. For the option awards to vest,
Mr. Miller must be employed by the Company on the applicable vesting date.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The foregoing option awards will be made in accordance
with Nasdaq Marketplace Rule 5635(c)(4) as an inducement to Mr. Miller&#8217;s employment.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Upon termination of Mr. Miller&#8217;s employment
by the Company without &#8220;cause&#8221; or by Mr. Miller for &#8220;good reason&#8221; (as defined in the employment agreement) within
3 months prior to or 12 months following certain events constituting a change of control, all equity awards pursuant to the employment
agreement will become fully vested.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Should the Company terminate Mr. Miller&#8217;s employment
without &#8220;cause&#8221; or should he leave the Company for &#8220;good reason,&#8221; he will be eligible for severance as follows:
(i) if the termination is prior to May 1, 2024, an amount equal to 3 months of then-base salary; or if the termination is May 1, 2024
or after, an amount equal to 6 months of then-base salary, in each case paid in accordance with the Company&#8217;s normal payroll cycle
over such period, and (ii) the Company will pay its share of premiums for Mr. Miller&#8217;s health insurance as currently enrolled as
of termination. The severance payments will cease upon Mr. Miller&#8217;s employment or engagement as a consultant, contractor, or service
provider by any person or entity other than the Company within the applicable payment period.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The annual bonus and inducement stock options described
above are subject to the KORU Medical Clawback Policy, as well as subject to forfeiture in the event the Company&#8217;s financial statements
are restated and the restatement shows such compensation was incorrectly paid or vested, and to the extent Mr. Miller&#8217;s fraud or
other misconduct (as defined in the employment agreement) resulted in the receipt or vesting of such compensation, in addition to certain
other specified circumstances.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The employment agreement contains customary confidentiality
and assignment of invention provisions and mutual non-disparagement covenant, as well as twelve month non-competition and non-solicitation
covenants.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The foregoing description of the employment agreement
and the inducement options does not purport to be complete and is qualified in its entirety by the terms of the employment agreement and
non-qualified stock option award agreements, which are included as Exhibits 10.1, 10.2 and 10.3, respectively, to this report and incorporated
herein by reference.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>ITEM 8.01 &#160; OTHER INFORMATION.</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On November 7, 2023, the Company issued a press release
announcing that it received U.S. Food and Drug Administration (FDA) clearance for use of the FREEDOM60&#174; Infusion System with Hizentra&#174;
50 mL prefilled syringes. A copy of the Company&#8217;s press release is furnished as Exhibit 99.2 to this report.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On November 8, 2023, the Company issued a press release
announcing the appointment of Kenneth Miller to serve as the Company&#8217;s Chief Commercial Officer effective November 6, 2023. A copy
of the Company&#8217;s press release is furnished as Exhibit 99.3 to this report.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">- 3 -</p>

<hr style="border-width: 0; color: Gray; background-color: Gray; height: 2px; width: 100%" /><p style="break-before: always"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>ITEM 9.01 &#160; FINANCIAL STATEMENTS AND EXHIBITS.</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Exhibits.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 7.5in; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 1in"><span style="font-size: 10pt"><span style="text-decoration: underline">Exhibit No.</span></span></td>
    <td style="width: 6.5in"><span style="font-size: 10pt"><span style="text-decoration: underline">Description</span></span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-size: 10pt">10.1</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt"><a href="ex_10-1.htm">Employment Agreement dated as of November 6, 2023 by and between the KORU Medical Systems, Inc. and Kenneth Miller</a></span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-size: 10pt">10.2</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt"><a href="ex_10-2.htm">Non-Qualified Stock Option Award Agreement (time-based vesting) between KORU Medical Systems, Inc. and Kenneth Miller</a></span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-size: 10pt">10.3</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt"><a href="ex_10-3.htm">Non-Qualified Stock Option Award Agreement (performance-based vesting) between KORU Medical Systems, Inc. and Kenneth
Miller</a></span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-size: 10pt">99.1</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt"><a href="ex_99-1.htm">Press release dated November 8, 2023 related to financial results for the quarter ended September 30, 2023</a></span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-size: 10pt">99.2</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt"><a href="ex_99-2.htm">Press release dated November 7, 2023 related to FDA clearance</a></span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-size: 10pt">99.3</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt"><a href="ex_99-3.htm">Press release dated November 8, 2023 related to the appointment of Kenneth Miller as Chief Commercial Officer</a></span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-size: 10pt">104</span></td>
    <td><span style="font-size: 10pt">Cover Page Interactive Data File (embedded within the Inline XBRL document)</span></td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">- 4 -</p>

<hr style="border-width: 0; color: Gray; background-color: Gray; height: 2px; width: 100%" /><p style="break-before: always"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>SIGNATURES</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in">Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to
be signed on its behalf by the undersigned hereunto duly authorized.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td colspan="2">KORU Medical Systems, Inc.<br />
(Registrant)</td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 3.5in">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td>Date: &#160;<span style="text-decoration: underline">November 8, 2023</span></td>
    <td>By:</td>
    <td><span style="text-decoration: underline">/s/ Linda Tharby</span></td></tr>
  <tr style="vertical-align: top">
    <td colspan="2">&#160;</td>
    <td>Linda Tharby<br />
President and Chief Executive Officer</td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">- 5 -</p>

<hr style="border-width: 0; color: Gray; background-color: Gray; height: 2px; width: 100%" />

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<DOCUMENT>
<TYPE>EX-10
<SEQUENCE>2
<FILENAME>ex_10-1.htm
<DESCRIPTION>EMPLOYMENT AGREEMENT DATED 11-06-2023 - KENNETH MILLER
<TEXT>
<HTML>
<HEAD>
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<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<DIV STYLE="width: 6.5in">

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Exhibit 10.1</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>EMPLOYMENT AGREEMENT</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">THIS EMPLOYMENT AGREEMENT (this
&ldquo;<B><I>Agreement</I></B>&rdquo;) effective as of November 6, 2023, is made by and between KORU Medical Systems, Inc., a Delaware
corporation, having its principal place of business at 100 Corporate Drive, Mahwah, NJ 07430 (the &ldquo;<B><I>Company</I></B>&rdquo;),
and Kenneth Miller, an individual having a domicile at [address] (&ldquo;<B><I>Employee</I></B>&rdquo;).</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">WHEREAS, the Company desires to
employ Employee, and Employee desires to be employed by the Company, upon terms and conditions set forth herein.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">NOW, THEREFORE, in consideration
of the mutual promises set forth herein, and for other good and valuable consideration, the receipt and sufficiency of which is hereby
acknowledged, intending to be legally bound hereby, the parties hereto agree as follows:</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">1.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Employment.</U></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Position.</U>
The Company hereby employs Employee as Chief Commercial Officer of the Company. Employee shall report directly to the President/Chief
Executive Officer of the Company (the &ldquo;<B><I>CEO</I></B>&rdquo;) and shall have the duties, authority and responsibilities customarily
held by a person holding the position Chief Commercial Officer in companies engaged in business similar to the Company&rsquo;s business
and of similar size to the Company. Employee shall render such other services as may be reasonably assigned to them from time to time
by the CEO. Employee shall be a full-time, exempt employee. Employee&rsquo;s employment under this Agreement is expected to commence on
November 6, 2023 (the &ldquo;<B><I>Start Date</I></B>&rdquo;).</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Duties.</U>
Employee hereby agrees to be employed as Chief Commercial Officer. Employee agrees that he shall: (i) faithfully and to the best of his
ability perform all of the duties that may be required of him pursuant to the terms of this Agreement; (ii) devote substantially all of
his business time and attention to the performance of Employee&rsquo;s duties hereunder ; and (iii) not engage in any other business,
profession or occupation for compensation or otherwise which would conflict or interfere with the performance of such services either
directly or indirectly without the prior written consent of the CEO.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Place
of Performance.</U> The principal place of Employee&rsquo;s employment shall be at Employer&rsquo;s corporate headquarters. In addition,
Employee will be required to travel as reasonably required for Company business. The Company shall reimburse the Employee for all reasonable,
necessary, and documented travel and expenses incurred by Employee in performing his duties hereunder, in accordance with Company policies
and procedures.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">2.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>At-Will
Employment</U>. The Company and Employee agree that Employee&rsquo;s employment with the Company is &ldquo;at-will,&rdquo; meaning that
Employee may terminate his employment at any time for any reason or no reason, and that Company may terminate Employee&rsquo;s employment
at any time for any reason or no reason, subject to the terms, conditions, and obligations set forth in Section 4 of this Agreement.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">3.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Compensation
and Related Matters.</U></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Base
Salary.</U> The Company shall pay to Employee an annual base salary of $360,000 (the &ldquo;<B><I>Base Salary</I></B>&rdquo;), less such
deductions as are required by law or that Employee may elect in accordance with Company policy and procedure, payable in equal periodic
installments in accordance with the Company&rsquo;s customary payroll practices, but no less frequently than monthly. The Base Salary
shall be</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>


<HR ALIGN="CENTER" NOSHADE SIZE="2" STYLE="WIDTH: 100%"><P STYLE="BREAK-BEFORE: ALWAYS"></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">prorated for any partial year of employment on the
basis of a 365-day year. The Base Salary shall be reviewed at least annually by the Company&rsquo;s Board of Directors (the &ldquo;<B><I>Board</I></B>&rdquo;)
and may change at the Board&rsquo;s sole and absolute discretion in consultation with the CEO.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Annual
Bonus.</U> For each complete calendar year, Employee shall be eligible to earn an annual bonus (the &ldquo;<B><I>Annual Bonus</I></B>&rdquo;)
of up to 50% of the Base Salary (the &ldquo;<B><I>Annual Bonus Target</I></B>&rdquo;) in accordance with the Company&rsquo;s Annual Incentive
Compensation Plan, as the same may be amended from time to time. Employee must be fully and actively employed as of the payment date and
must not have provided notice of termination for any reason prior to the payment date to be entitled to the Annual Bonus. For the calendar
year ended December 31, 2023, any Annual Bonus will be prorated for time of service from Employee&rsquo;s commencement of employment.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Equity
Compensation.</U></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 1in">(i) Employee shall be granted two
non-qualified options (the &ldquo;<B><I>Sign-on Options</I></B>&rdquo;), each to purchase up to 200,000 shares of the Company&rsquo;s
common stock, par value $0.01 per share (the &ldquo;<B><I>Common Stock</I></B>&rdquo;), subject to the terms and conditions of the Company&rsquo;s
standard form of award agreement, to be entered into between Employee and the Company. The shares underlying one of the Sign-on Options
will be subject to a four (4) year vesting schedule, vesting in 25% increments on each twelve (12) month anniversary of the date of award.
The shares underlying the other of the Sign-on Options will be subject to a three (3) year cliff vesting schedule, vesting based on mutually
agreed net sales growth performance targets set forth in the award agreement. The Sign-on Options shall be awarded, and the exercise prices
of the Sign-On Options shall be the arithmetic mean of the high and low prices of a share of Common Stock (and if the mean results in
a fractional cent, rounded up to the nearest cent), as reported on the Nasdaq Capital Market (the &ldquo;<B><I>Price</I></B>&rdquo;),
on November 14, 2023.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 1in">(ii) Upon a Change of Control Termination,
the Shares underlying the Sign-on Options shall automatically vest in full.&nbsp; &ldquo;<B><I>Change of Control Termination</I></B>&rdquo;
as used herein means Employee&rsquo;s employment being terminated by the Company (or its successor) without Cause or by the Employee for
Good Reason (as defined below) within three (3) months before or six (6) months after any of the following occur: (A) the acquisition
by any person or group, other than the Company, of 50% or more of the voting stock of the Company; (B) the consummation of a merger, consolidation
or reorganization, the result of which is that the shareholders of the Company immediately prior to the merger, consolidation or reorganization
do not own and control immediately after the merger, consolidation or reorganization at least 50% of the value of the outstanding equity
and combined voting power of the then outstanding voting securities of the Company entitled to vote generally in the election of directors
of the Board; or (C) a sale, exclusive license or other disposition (in one transaction or a series of related transactions) of all or
substantially all of the Company&rsquo;s assets.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">(d)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Business
Expenses.</U> Employee shall receive reimbursement from the Company for all reasonable and documented out-of-pocket expenses incurred
by Employee in performing services hereunder; provided that, in each case, that such expenses are accounted for in accordance with the
standard policies and procedures established by the Company for reimbursement of expenses.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">(e)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Paid
Vacation; Sick Time; Personal Days; and Holidays.</U> Employee shall be entitled to four (4) weeks of paid vacation time off per calendar
year (pro-rated according to the Company&rsquo;s standard policies and procedures related to accrual of paid vacation time off), to be
taken at such times and for such periods as shall not interfere with the duties required to be rendered by Employee hereunder. Employee
shall also accrue a total of seven (7) paid sick days and two (2) paid personal days per calendar year in accordance with current Company
policy, which may be revised from time. In addition to the</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>


<P STYLE="FONT: 10PT TIMES NEW ROMAN, TIMES, SERIF; MARGIN: 0; TEXT-ALIGN: CENTER">- 2 -</P>


<HR ALIGN="CENTER" NOSHADE SIZE="2" STYLE="WIDTH: 100%"><P STYLE="BREAK-BEFORE: ALWAYS"></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">foregoing, Employee shall be entitled to paid holidays
in accordance with the Company&rsquo;s policies and procedures. Employee shall not be paid for accrued but unused vacation paid time off,
paid sick time, or paid personal days upon termination of Employee&rsquo;s employment for any reason, unless otherwise required by law.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">(f)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Other
Benefits</U>. Employee shall be entitled to participate in such life insurance, medical, dental disability, pension and retirement plans
and other programs as may be approved from time to time by the Company for the benefit of its employees, except any such plan or program
with respect to which Employee voluntarily executes a legally effective waiver. Nothing herein shall affect the Company&rsquo;s right
to amend, modify or terminate any retirement or other benefit plan at any time for any reason.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">4.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Termination
of Employment.</U></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Termination
by Company</U>. The Company may terminate Employee&rsquo;s employment with the Company at any time effective immediately: (i) without
Cause (as defined below); or (ii) with Cause (as defined below). For purposes of this Agreement, &ldquo;<B><I>Cause</I></B>&rdquo; shall
mean Employee&rsquo;s: (A) gross negligence or willful misconduct with respect to the Company, including, without limitation, engagement
in dishonesty with respect to the Company&rsquo;s business, or conduct that is injurious to the Company, its business or its reputation;
(B) embezzlement, theft or fraud; (C) conviction of or plea of guilty or no contest to any felony, or any lesser crime of dishonesty;
(D) personal conduct in furtherance of a hostile work environment or personal engagement in discrimination in violation of any state or
federal anti-harassment or discrimination statute; (E) breach of any material obligation under this Agreement or any other written agreement
between Employee and the Company; (F) Employee&rsquo;s failure to perform Employee&rsquo;s duties (other than any such failure resulting
from incapacity due to physical or mental illness); or (G) violation of the Company&rsquo;s written policies, including but not limited
to its Code of Ethics and/or Code of Conduct.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Termination
by Employee.</U> Employee may terminate his employment with the Company by giving Company not less than sixty (60) days&rsquo; prior written
notice, provided that the Company may waive all or any part of the sixty (60) day notice period for no consideration by giving written
notice to the Employee and, for all purposes of this Agreement, the Employee&rsquo;s effective date of termination shall be the date determined
by the Company in such notice.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>For
Good Reason By Employee</U>. Employee may terminate his employment under this Agreement for Good Reason. &ldquo;<B><I>Good Reason</I></B>&rdquo;
shall mean, in each case to the extent not consented by Employee: (i) a breach by the Company of any material provision of this Agreement
or any other written agreement between Employee and the Company; (ii) material reduction of the Employee&rsquo;s authority, duties, or
responsibilities; (iii) a reduction of the Employee&rsquo;s then-current Base Salary or Annual Bonus Target; (iv) the Company&rsquo;s
failure to obtain an agreement from any successor to the Company to assume and agree to perform this Agreement in the same manner and
to the same extent that the Company would be required to perform if no succession had taken place, except where such assumption occurs
by operation of law; or (v) the Company&rsquo;s Common Stock no longer being publicly traded.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">(d)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Death.</U>
Employee&rsquo;s employment hereunder shall terminate effective immediately upon his death.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">(e)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Disability.</U>
The Company may terminate Employee&rsquo;s employment hereunder if: (i) as a result of Employee&rsquo;s incapacity due to physical or
mental illness, Employee shall have been absent from his duties hereunder for a period of 120 consecutive days or a total of 180 days
during any 365-day period and is unable to perform the essential duties of the job with or without a reasonable accommodation; and</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>


<P STYLE="FONT: 10PT TIMES NEW ROMAN, TIMES, SERIF; MARGIN: 0; TEXT-ALIGN: CENTER">- 3 -</P>


<HR ALIGN="CENTER" NOSHADE SIZE="2" STYLE="WIDTH: 100%"><P STYLE="BREAK-BEFORE: ALWAYS"></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">(ii) if within ten (10) days after written notice
of termination is given by the Company to Employee (which may occur at or after the end of such period), Employee shall not have returned
to the performance of his duties hereunder on a full-time basis. During any period that Employee fails to perform his duties hereunder
as a result of incapacity due to physical or mental illness (the &ldquo;Disability Period&rdquo;), Employee shall continue to receive
his Base Salary as set forth in Section 3(a) of this Agreement until his employment is terminated pursuant to this Section 4(e), provided
that payments so made to Employee during the Disability Period shall be reduced by the sum of the amounts, if any, payable to Employee
under disability benefit plans of the Company.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">5.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Compensation
upon Termination of Employment.</U></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Accrued
and Unpaid Compensation</U>. If Employee&rsquo;s employment is terminated for any reason, the Company shall pay Employee his full Base
Salary through the effective date of the termination of Employee&rsquo;s employment (&ldquo;<B><I>Termination Date</I></B>&rdquo;), plus
all accrued and unpaid benefits (including all health and welfare benefits in which Employee was a participant in accordance with their
terms), and the Company shall have no further obligations whatsoever to Employee under this Agreement except as expressly provided otherwise
in this Agreement.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Severance.</U>
If Employee&rsquo;s employment is terminated either by the Company without Cause (as defined above) (and not for death or Disability),
or by Employee pursuant to Section 4(c) above, then, subject to his execution and non-revocation of a reasonable and customary general
release of claims in favor of the Company and its affiliates, Employee shall be entitled to receive the following:</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 1in">(i) if the Termination Date is less
than twelve (12) months after Employee&rsquo;s commencement of employment with the Company, an amount equal to three (3) months of his
Base Salary in effect as of the Termination Date, paid in accordance with the Company&rsquo;s normal payroll cycle over the three (3)
month period following the Termination Date; or if the Termination Date is twelve (12) months or more after Employee&rsquo;s commencement
of employment with the Company, an amount equal to six (6) months of his Base Salary in effect as of the Termination Date, paid in accordance
with the Company&rsquo;s normal payroll cycle over the six (6) month period following the Termination Date; provided that such payments
shall automatically cease upon Employee&rsquo;s employment or engagement as a consultant, contractor, or service provider by any person
or entity other than the Company within the applicable payment period; and provided that such amounts shall be paid in accordance with
the Company&rsquo;s customary payroll practices, and less such deductions as are required by law or that Employee may elect in accordance
with Company policy and procedure; and</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 1in">(ii) for the same three (3) or six
(6) month period after the Termination Date, as applicable under Section 5(b)(i) above, and subject to applicable law, the Company will
also pay its share of premiums for Employee&rsquo;s health insurance as currently enrolled on the Termination Date; provided that such
payments shall automatically cease upon Employee&rsquo;s employment or engagement as a consultant, contractor, or service provider by
any person or entity other than the Company within the applicable payment period.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">6.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Representations
and Warranties of Employee.</U> Employee represents and warrants to the Company that he is free to accept employment hereunder and that
he has no prior or other obligations or commitments of any kind that would in any way hinder or interfere with his acceptance of, or the
full performance of, such employment.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>


<P STYLE="FONT: 10PT TIMES NEW ROMAN, TIMES, SERIF; MARGIN: 0; TEXT-ALIGN: CENTER">- 4 -</P>


<HR ALIGN="CENTER" NOSHADE SIZE="2" STYLE="WIDTH: 100%"><P STYLE="BREAK-BEFORE: ALWAYS"></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">7.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Confidentiality.</U></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;During
Employee&rsquo;s employment and at all times thereafter, Employee shall keep Confidential Information (as defined below) strictly confidential.
Employee shall not at any time, directly or indirectly, disclose or divulge any Confidential Information, except (i) if required by law,
regulation or legal or regulatory process, but only in accordance with Section 7(b) below, or (ii) to his affiliates and their respective
directors, officers, employees, managing members, general partners, agents and consultants (including attorneys, financial advisors and
accountants) (&ldquo;<B><I>Representatives</I></B>&rdquo;), as applicable, to the extent necessary to permit such Representatives to assist
Employee in any Permitted Use (as defined below); <U>provided</U> that Employee shall require each such Representative to be bound by
the terms of this Section 7 to the same extent as if they were parties hereto and Employee shall be responsible for any breach of this
Section 7 by any of its Representatives.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;If
Employee or any of his Representatives is required, in the written opinion of Employee&rsquo;s counsel, to disclose any Confidential Information,
by law, regulation or legal or regulatory process, Employee shall: (i) take all reasonable steps to preserve the privileged nature and
confidentiality of the Confidential Information, including requesting that the Confidential Information not be disclosed to non-parties
or the public; (ii) give the Company prompt prior written notice of such request or requirement so that the Company may seek, at its sole
cost and expense, an appropriate protective order or other remedy; and (iii) cooperate with the Company, at the Company&rsquo;s sole cost
and expense, to obtain such protective order. In the event that such protective order or other remedy is not obtained, Employee (or such
other persons to whom such request is directed) will furnish only that portion of the Confidential Information which, on the advice of
such person&rsquo;s counsel, is legally required to be disclosed and, upon the Company&rsquo;s request, use its reasonable best efforts
to obtain assurances that confidential treatment will be accorded to such information.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;For
the purposes hereof, &ldquo;<B><I>Confidential Information</I></B>&rdquo; shall mean all trade secrets, information, data, documents,
agreements, files and other materials, whether disclosed orally or disclosed or stored in written, electronic or other form or media,
which is obtained from or disclosed by the Company or its Representatives before or after the date hereof regarding the Company or its
clients, including, without limitation, all analyses, compilations, reports, forecasts, studies, samples and other documents which contain
or otherwise reflect or are generated from such information, data, documents, agreements, files or other materials. The term &ldquo;Confidential
Information&rdquo; as used herein does not include information that at the time of disclosure or thereafter is generally available to
and known by the public (other than as a result of its disclosure directly or indirectly by Employee or any of his Representatives in
violation of this Agreement).</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">(d)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Employee
shall make no use whatsoever, directly or indirectly, of any Confidential Information, except for: (i) the purposes of performing Employee&rsquo;s
duties and obligations to the Company; (ii) evaluating Employee&rsquo;s ownership interest in the Company; and (iii) use for the benefit
of the Company as part of the solicitation of existing or prospective customers of the Company (the &ldquo;<B><I>Permitted Uses</I></B>&rdquo;).</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">(e)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Upon
the termination of. Employee&rsquo;s employment or upon the Company&rsquo;s request at any time and for any reason, Employee shall immediately
deliver to the Company all materials (including all soft and hard copies) in Employee&rsquo;s possession which contain or relate to Confidential
Information, as well as all information necessary to access such confidential information.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">(f)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Notwithstanding
the foregoing confidentiality obligations, pursuant to 18 USC &sect; 1833(b), Employee will not be held criminally or civilly liable under
any federal or state trade secret law for</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>


<P STYLE="FONT: 10PT TIMES NEW ROMAN, TIMES, SERIF; MARGIN: 0; TEXT-ALIGN: CENTER">- 5 -</P>


<HR ALIGN="CENTER" NOSHADE SIZE="2" STYLE="WIDTH: 100%"><P STYLE="BREAK-BEFORE: ALWAYS"></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">disclosing a trade secret if such disclosure is made:
(i) in confidence to a federal, state or local government official, either directly or indirectly, or to an attorney, and solely for the
purpose of reporting or investigating a suspected violation of law; or (ii) in a complaint or other document filed in a lawsuit or other
proceeding, if such filing is made under seal. Additionally, if Employee files a lawsuit claiming retaliation by Company based on the
reporting of a suspected violation of law, Employee may disclose a trade secret to Employee&rsquo;s attorney and use the trade secret
information in the court proceeding, so long as any document containing the trade secret is filed under seal and Employee does not disclose
the trade secret except pursuant to court order.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">8.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Assignment
of Developments.</U></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;All
inventions, modifications, discoveries, designs, developments, improvements, processes, works of authorship, documentation, formulae,
data, techniques, know-how, secrets or intellectual property rights or any interest therein made by Employee, either alone or in conjunction
with others, at any place or at any time during the Term, whether or not reduced to writing or practice during such period , which result
, in whole or in part, from (i) any services performed directly or indirectly for the Company by Employee or (ii) Employee&rsquo;s use
of the Company&rsquo;s time, equipment, supplies, facilities or information (collectively, the &ldquo;<B><I>Company Developments</I></B>&rdquo;)
shall be and hereby is the exclusive property of the Company without any further compensation to Employee. In addition, without limiting
the generality of the foregoing, all Company Developments which are copyrightable work by Employee are intended to be &ldquo;work made
for hire&rdquo; as defined in Section 81 of the Copyright Act of 1976, as amended, and shall be and hereby are the property of the Company.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Employee
shall promptly disclose any Company Developments to the Company. If any Company Development is not the property of the Company by operation
of law, this Agreement or otherwise, Employee will, and hereby does, without further consideration, assign to the Company all right, title
and interest in such Company Development and will reasonably assist the Company and its nominees in every way, at the Company&rsquo;s
expense, to secure, maintain and defend the Company&rsquo;s rights in such Company Development. Employee shall sign all instruments necessary
for the filing and prosecution of any applications for, or extension or renewals of, letters patent (or other intellectual property registrations
or filings) of the United States or any foreign country which the Company desires to file. Employee hereby irrevocably designates and
appoints the Company and its duly authorized officers and agents as Employee&rsquo;s agent and attorney-in-fact (which designation and
appointment shall be deemed coupled with an interest and shall survive Employee&rsquo;s death or incapacity), to act for and in Employee&rsquo;s
behalf to execute and file any such applications, extensions or renewals and to do all other lawfully permitted acts to further the prosecution
and issuance of such letters patent or other intellectual property registrations or filings, or such other similar documents, with the
same legal force and effect as if executed by Employee.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">9.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Non-Competition;
Non-Solicitation; Non-Disparagement.</U></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;During
Employee&rsquo;s employment and for the Restricted Period (as defined below), Employee shall not engage in any Prohibited Activity anywhere
in the world. For the purposes of this Agreement, (i) &ldquo;<B><I>Restricted Period</I></B>&rdquo; shall mean the later of (A) the period
during which Employee is entitled to receive any payment pursuant to Section 5(b) of this Agreement, or (B) twelve (12) months following
termination of this Agreement; and (ii) &ldquo;<B><I>Prohibited Activity</I></B>&rdquo; shall mean the design, development, marketing,
sale, re-sale, manufacture or distribution of home infusion products, or other similar activities, or the engagement in any other business
in which the Company is actively engaged immediately prior to the commencement of the Restricted Period, in each case on Employee&rsquo;s
behalf or</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>


<P STYLE="FONT: 10PT TIMES NEW ROMAN, TIMES, SERIF; MARGIN: 0; TEXT-ALIGN: CENTER">- 6 -</P>


<HR ALIGN="CENTER" NOSHADE SIZE="2" STYLE="WIDTH: 100%"><P STYLE="BREAK-BEFORE: ALWAYS"></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">on behalf of another (including as a shareholder,
member, employee, employer, owner, operator, manager, advisor, consultant, agent, partner, joint venturer or investor of another person
or entity). Prohibited Activity also includes activity that may require or inevitably require disclosure of trade secrets, proprietary
information or other Confidential Information of the Company except as otherwise permitted hereunder.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;During
the Restricted Period, Employee shall not, directly or indirectly: (i) solicit, hire, recruit, attempt to hire or recruit, or induce the
termination of employment of any employee of the Company; (ii) solicit, contact (including but not limited to e-mail, regular mail, express
mail, telephone, fax, and instant message), attempt to contact or meet with any (x) existing or prospective customer of the Company for
purposes of offering or accepting goods or services similar to or competitive with those offered by the Company, or (y) competitor of
the Company for any purpose related to the business or services of the competitor or the Company; or (iii) induce, influence or encourage
any existing or prospective customer, supplier or other business partner of the Company for purposes of diverting their business or services
from the Company.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Employee
shall not, during his employment or thereafter, make, publish or communicate to any person or in any public forum any comments or statements
(whether written or oral) that denigrate or disparage the reputation or stature of the Company, its affiliates or any of their respective
officers, directors, managers or employees (acting in their capacity as officers, directors, managers or employees of the Company or its
affiliates). Notwithstanding the foregoing, nothing in this Section 9(c) is intended to, nor shall it, interfere with Employee&rsquo;s
protected rights under applicable labor laws to engage in protected concerted activity, or to file a charge or complaint with, or participate
in an investigation or proceeding pursuant to, the statutes administered by the Equal Employment Opportunity Commission or equivalent
state agency, or any federal, state or local government agency.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">(d)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Employee
acknowledges that the restrictions contained in this Section 9 are reasonable and necessary to protect the legitimate interests of the
Company and constitute a material inducement to the Company to enter into this Agreement and offer employment to Employee under this Agreement.
In the event that any covenant contained in this Section 9 should ever be adjudicated to exceed the time, geographic, product or service,
or other limitations permitted by applicable law in any jurisdiction, then any court is expressly empowered to reform such covenant, and
such covenant shall be deemed reformed, in such jurisdiction to the maximum time, geographic, product or service, or other limitations
permitted by applicable law. The covenants contained in this Section 9 and each provision hereof are severable and distinct covenants
and provisions. The invalidity or unenforceability of any such covenant or provision as written shall not invalidate or render unenforceable
the remaining covenants or provisions hereof, and any such invalidity or unenforceability in any jurisdiction shall not invalidate or
render unenforceable such covenant or provision in any other jurisdiction.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">10.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Clawback</U>.
Notwithstanding anything to the contrary contained in this Agreement: (i) if the Company&rsquo;s financial results for any time period,
and the Company&rsquo;s financial statements covering all or part of such period, are subsequently restated and such restatement shows
Clawback Compensation was incorrectly paid or vested, Employee shall be required to forfeit the Clawback Compensation that was incorrectly
paid or vested as a result of such previously reported incorrect financial results, as applicable, in such period; (ii) to the extent
Employee&rsquo;s fraud or other Misconduct resulted in the receipt or vesting of Clawback Compensation, the Employee shall forfeit such
improperly paid or vested Clawback Compensation; or (iii) if Employee, without the consent of the Company, while employed by the Company
or after termination of such employment, breaches any of Section 9 of this Agreement and fails to cure (if curable) such breach after
written notice thereof and a reasonable opportunity to cure, then</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>


<P STYLE="FONT: 10PT TIMES NEW ROMAN, TIMES, SERIF; MARGIN: 0; TEXT-ALIGN: CENTER">- 7 -</P>


<HR ALIGN="CENTER" NOSHADE SIZE="2" STYLE="WIDTH: 100%"><P STYLE="BREAK-BEFORE: ALWAYS"></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Employee shall forfeit the Clawback Compensation.
Further, if Employee otherwise has engaged in or engages in any activity referred to in the preceding clauses (i) &ndash; (iii), he shall
forfeit any compensation, gain or other value realized on the vesting or exercise of the Clawback Compensation required to be returned
to the Company, or the sale of shares of Common Stock acquired in respect thereof, and must promptly repay such amounts to the Company.
&ldquo;<B><I>Clawback Compensation</I></B>&rdquo; means the Annual Bonus, Sign-On Options and any shares of Common Stock issued under
any of the foregoing. &ldquo;<B><I>Misconduct</I></B>&rdquo; means willful misconduct, or an act or omission done, or omitted to be done,
by Employee negligently or in bad faith or without reasonable belief that Executive&rsquo;s action or omission was in the best interests
of the Company but shall exclude any act or omission done, or omitted to be done, at the direction of the Board or on the advice of counsel
for the Company. For the avoidance of doubt, approval by the Board of a public filing shall not constitute approval of an act or omission
unless the Board has been informed of such act or omission. This clawback provision shall terminate upon a Change in Control. In addition,
and without limiting the foregoing, any incentive-based or other compensation paid to the Employee under this Agreement or any other agreement
or arrangement with the Company which is subject to recovery under any law, government regulation, or stock exchange listing requirement
will be subject to such deductions and clawback as may be required to be made pursuant to such law, government regulation, or stock exchange
listing requirement (or any policy adopted by the Company pursuant to any such law, government regulation or stock exchange listing requirement,
including but not limited to the KORU Medical Systems Clawback Policy adopted by the Board on May 17, 2023).</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">11.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Amendment;
Waiver.</U> This Agreement may be amended, and the observance of any term of this Agreement may be waived (either generally or in a particular
instance and either retroactively or prospectively), only by an instrument in writing signed by the parties hereto. Waiver of any term
or condition of this Agreement will not be construed as a waiver of any subsequent breach or waiver of the same term or condition, or
a waiver of any other term or condition of this Agreement.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">12.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Applicable
Law; Severability</U>. This Agreement shall be governed by and construed under the laws of the State of Delaware, exclusive of the body
of law known as conflicts of law. Should a court or other body of competent jurisdiction determine that any term or provision of this
Agreement is excessive in scope or duration or is illegal, invalid or unenforceable, then the parties agree that such term or provision
shall not be voided or made unenforceable , but rather shall be modified so as to be valid, legal and enforceable to the maximum extent
possible, under the purposes stated in the preceding sentence and with applicable law, and all other terms and provisions of this Agreement
shall remain valid and fully enforceable.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">13.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Submission
to Jurisdiction; Waiver of Jury Trial.</U></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT STYLE="text-transform: uppercase">If
a dispute arises between the Parties concerning the subject matter of this Agreement, the Parties consent to the sole and exclusive jurisdiction
of the state courts situated in WILMINGTON, DELAWARE and the federal United States District Court for the District of DELAWARE.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;EACH
PARTY ACKNOWLEDGES AND AGREES THAT ANY CONTROVERSY WHICH MAY ARISE UNDER THIS AGREEMENT IS LIKELY TO INVOLVE COMPLICATED AND DIFFICULT
ISSUES AND, THEREFORE, EACH SUCH PARTY IRREVOCABLY AND UNCONDITIONALLY WAIVES ANY RIGHT IT MAY HAVE TO A TRIAL BY JURY IN RESPECT OF ANY
LEGAL ACTION ARISING OUT OF OR RELATING TO THIS AGREEMENT OR THE TRANSACTIONS CONTEMPLATED HEREBY OR THEREBY.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>


<P STYLE="FONT: 10PT TIMES NEW ROMAN, TIMES, SERIF; MARGIN: 0; TEXT-ALIGN: CENTER">- 8 -</P>


<HR ALIGN="CENTER" NOSHADE SIZE="2" STYLE="WIDTH: 100%"><P STYLE="BREAK-BEFORE: ALWAYS"></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">14.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Equitable
Relief.</U> In the event of a breach or threatened breach by Employee of Sections 7 through 9, Employee hereby consents and agrees that
the Company shall be entitled to seek, in addition to other available remedies, a temporary or permanent injunction or other equitable
relief against such breach or threatened breach from any court of competent jurisdiction, without the necessity of showing any actual
damages or that monetary damages would not afford an adequate remedy, and without the necessity of posting any bond or other security.
The aforementioned equitable relief shall be in addition to, not in lieu of, legal remedies, monetary damages or other available forms
of relief.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">15.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Further
Assurances</U>. The Company and Employee shall each take all actions as may be reasonably necessary or appropriate in furtherance of their
respective obligations and covenants set forth in this Agreement, including, without limitation, executing and delivering such additional
agreements, certificates, instruments and other documents as may be deemed necessary or appropriate.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">16.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Assignability;
Third-Party Beneficiary.</U> This Agreement will be binding upon, enforceable by and inure solely to the benefit of, the parties and their
respective permitted successors and assigns. Except as otherwise expressly provided in this Agreement, this Agreement shall not be assigned
by any party hereto without the prior written consent of the non- assigning parties. Except as otherwise expressly provided in this Agreement,
nothing in this Agreement is intended to or will confer upon any person, other than the parties to this Agreement and their respective
heirs, successors and assigns, any right, benefit or remedy of any nature whatsoever under or by reason of this Agreement. Notwithstanding
anything to the contrary herein, nothing in this Agreement shall preclude the Company from consolidating or merging into or with, transferring
all or substantially all of its equity or assets to, or otherwise assigning this Agreement by operation of law to another person or entity
without the consent of Employee; provided that, in each case, such other person or entity shall assume this Agreement and all obligations
of the Company hereunder. Upon such consolidation, merger, transfer of equity or assets, or assignment by operation of law, and such assumption,
the term the &ldquo;Company&rdquo; as used herein, shall mean such other person or entity and this Agreement shall continue in full force
and effect.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">17.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Notices.</U>
All notices and other communications under this Agreement must be in writing and will be deemed given if delivered personally, faxed,
sent by internationally recognized overnight courier, mailed by registered or certified mail (return receipt requested), postage prepaid,
or sent by electronic mail (without a failed transmission response) to the parties at the following addresses (or at such other address
for a party as such party specifies by like notice):</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 11pt Times New Roman, Times, Serif; width: 6.5in; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 3.5in; text-underline-color: black"><FONT STYLE="font-family: Times New Roman, Times, Serif">If to the Company:</FONT></TD>
    <TD STYLE="width: 3in; text-underline-color: black"><FONT STYLE="font-family: Times New Roman, Times, Serif">If to the Employee:</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-underline-color: black"><FONT STYLE="font-family: Times New Roman, Times, Serif">KORU Medical Systems, Inc.</FONT></TD>
    <TD STYLE="text-underline-color: black"><FONT STYLE="font-family: Times New Roman, Times, Serif">Kenneth Miller</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-underline-color: black"><FONT STYLE="font-family: Times New Roman, Times, Serif">100 Corporate Drive</FONT></TD>
    <TD STYLE="text-underline-color: black"><FONT STYLE="font-family: Times New Roman, Times, Serif">[address]</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-underline-color: black"><FONT STYLE="font-family: Times New Roman, Times, Serif">Mahwah, NJ 07430</FONT></TD>
    <TD STYLE="text-underline-color: black"><FONT STYLE="font-family: Times New Roman, Times, Serif">[email]</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-underline-color: black"><FONT STYLE="font-family: Times New Roman, Times, Serif">Attention: Linda Tharby</FONT></TD>
    <TD STYLE="text-underline-color: black"><FONT STYLE="font-family: Times New Roman, Times, Serif">[cell]</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-underline-color: black"><FONT STYLE="font-family: Times New Roman, Times, Serif">Telephone: 845-610-5561</FONT></TD>
    <TD STYLE="text-underline-color: black">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify; text-underline-color: black"><FONT STYLE="font-family: Times New Roman, Times, Serif">Email: ltharby@korumedical.com</FONT></TD>
    <TD STYLE="text-align: justify; text-underline-color: black">&nbsp;</TD></TR>
  </TABLE>
<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">All such notices, consents, requests, demands, waivers
and other communications so delivered, mailed or sent shall be deemed to have been received (i) if by personal delivery, on the day delivered,
(ii) if by certified or registered mail, on the earlier of the date of receipt or the third business day after the mailing thereof , (iii)
if by next-day or overnight mail or delivery service such as Federal Express or UPS, on the day delivered or (iv) if by fax or electronic
mail, on the day on which such fax or electronic mail was</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>


<P STYLE="FONT: 10PT TIMES NEW ROMAN, TIMES, SERIF; MARGIN: 0; TEXT-ALIGN: CENTER">- 9 -</P>


<HR ALIGN="CENTER" NOSHADE SIZE="2" STYLE="WIDTH: 100%"><P STYLE="BREAK-BEFORE: ALWAYS"></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">sent, provided that a copy is also sent by certified
or registered mail or by next-day or overnight mail or delivery service such as Federal Express or UPS.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">18.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Section
409A.</U> Notwithstanding any provision to the contrary in this Agreement, no payment shall be made and no election shall be permitted
that would violate the requirements of or cause taxation under Section 409A of the Internal Revenue Code and the Treasury regulations
promulgated thereunder. Further, all provisions in this Agreement shall be interpreted in a manner consistent with Section 409A and guidance
related thereto.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">19.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Section
280G</U>.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;If
(i) the aggregate of all amounts and benefits due to Employee under this Agreement or under any Company plan, program, agreement or arrangement,
would, if received by Employee in full and valued under Section 280G of the Code, constitute &ldquo;parachute payments&rdquo; as such
term is defined in and under Section 280G of the Code (collectively, &ldquo;<B><I>280G Benefits</I></B>&rdquo;), and if (ii) such aggregate
would, if reduced by all federal, state and local taxes applicable thereto, including the excise tax imposed pursuant to Section 4999
of the Code, be less than the amount Employee would receive, after all taxes, if Employee received aggregate 280G Benefits equal (as valued
under Section 280G of the Code) to only three times Employee&rsquo;s &ldquo;base amount&rdquo;, as defined in and under Section 280G of
the Code, less $1.00, then (iii) such cash 280G Benefits (in reverse order of maturity, to the extent that the reduction of such cash
280G Benefits can achieve the intended result) shall be reduced or eliminated to the extent necessary so that the 280G Benefits received
by Employee will not constitute parachute payments. The determinations with respect to this Section 19(a) shall be made by an independent
auditor (the &ldquo;Auditor&rdquo;) paid by the Company. The Auditor shall be the Company&rsquo;s regular independent auditor unless Employee
reasonably objects to the use of that firm, in which event the Auditor will be a nationally recognized firm chosen by the parties hereto.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;It
is possible that, after the determinations and selections made pursuant to Section 19(a), Employee will receive 280G Benefits that are,
in the aggregate, either more or less than the amount provided under Section 19(a) (hereafter referred to as an &ldquo;<B><I>Excess Payment</I></B>&rdquo;
or &ldquo;<B><I>Underpayment</I></B>&rdquo;, respectively). If it is established, pursuant to a final determination of a court or an Internal
Revenue Service proceeding that has been finally and conclusively resolved, that an Excess Payment has been made, Employee shall promptly
repay the Excess Payment to the Company, together with interest on the Excess Payment at the applicable federal rate (as defined in and
under Section 1274(d) of the Code) from the date of Employee&rsquo;s receipt of such Excess Payment until the date of such repayment.
In the event that it is determined (x) by a court or (y) by the Auditor upon request by any of the parties hereto, that an Underpayment
has occurred, the Company shall promptly pay an amount equal to the Underpayment to Employee, together with interest on such amount at
the applicable federal rate from the date such amount would have been paid to Employee had the provisions of Section 19(a) not been applied
until the date of payment.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">20.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Termination
of Agreement; Survival</U>. This Agreement shall terminate upon termination of Employee&rsquo;s employment as provided herein; provided,
however, that the provisions of Sections 7, 8, 9, 10, 12, 13, 14, 19 and this Section 20 shall survive termination of this Agreement.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">21.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Counterparts.</U>
This Agreement may be executed in one or more counterparts, and by the different parties hereto in separate counterparts, each of which
when executed shall be deemed to be an original but all of which taken together shall constitute one and the same agreement.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>


<P STYLE="FONT: 10PT TIMES NEW ROMAN, TIMES, SERIF; MARGIN: 0; TEXT-ALIGN: CENTER">- 10 -</P>


<HR ALIGN="CENTER" NOSHADE SIZE="2" STYLE="WIDTH: 100%"><P STYLE="BREAK-BEFORE: ALWAYS"></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">22.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Electronic
Execution and Delivery.</U> The parties may execute and deliver this Agreement by facsimile, electronic mail of a .PDF or other electronic
means under which the signature of or on behalf of such party can be seen, and such execution and delivery will be considered valid, binding
and effective for all purposes.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">23.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Entire
Agreement:</U> This Agreement, constitutes the entire agreement and supersedes all prior agreements and understandings, both written and
oral, among or between any of the parties with respect to the subject matter hereof and thereof, excluding any separate confidentiality
and/or assignment of inventions agreement Employee may have previously signed.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: center">[signature page follows]</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>


<P STYLE="FONT: 10PT TIMES NEW ROMAN, TIMES, SERIF; MARGIN: 0; TEXT-ALIGN: CENTER">- 11 -</P>


<HR ALIGN="CENTER" NOSHADE SIZE="2" STYLE="WIDTH: 100%"><P STYLE="BREAK-BEFORE: ALWAYS"></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">IN WITNESS WHEREOF, the parties
and/or their authorized representatives have executed this Employment Agreement as of the date first set forth above.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 2.5in">COMPANY:</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 2.5in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 2.5in">KORU MEDICAL SYSTEMS, INC.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 2.5in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 2.5in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 2.5in">By: <B><U>&nbsp;&nbsp;</U></B><U>/s/ Linda Tharby&nbsp;&nbsp;</U></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 2.5in">Name: Linda Tharby</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 2.5in">Title: President and Chief Executive Officer</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 2.5in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 2.5in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 2.5in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 2.5in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 2.5in">EMPLOYEE:</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 2.5in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 2.5in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 2.5in"><U>&nbsp;&nbsp;s/ Kenneth Miller&nbsp;&nbsp;</U></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 2.5in">Kenneth Miller</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">[Signature page to Employment Agreement]</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="FONT: 10PT TIMES NEW ROMAN, TIMES, SERIF; MARGIN: 0; TEXT-ALIGN: CENTER">- 12 -</P>

<HR ALIGN="CENTER" NOSHADE SIZE="2" STYLE="WIDTH: 100%">

</DIV>
</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-10
<SEQUENCE>3
<FILENAME>ex_10-2.htm
<DESCRIPTION>NON-QUALIFIED STOCK OPTION AWARD AGREEMENT (TIME-BASED VESTING) - KENNETH MILLER
<TEXT>
<HTML>
<HEAD>
<TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<DIV STYLE="width: 6.5in">

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Exhibit 10.2</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>KORU MEDICAL SYSTEMS, INC.</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>NONQUALIFIED STOCK OPTION AWARD</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">This NONQUALIFIED STOCK OPTION
AWARD (this &ldquo;<B><I>Agreement</I></B>&rdquo;), dated as of November 15, 2023 (the &ldquo;<B><I>Date of Grant</I></B>&rdquo;), is
delivered by KORU Medical Systems, Inc., a New York corporation (the &ldquo;<B><I>Company</I></B>&rdquo;), to Kenneth Miller (the &ldquo;<B><I>Grantee</I></B>&rdquo;).</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The Compensation Committee of
the Board of Directors of the Company (the &ldquo;<B><I>Committee</I></B>&rdquo;) has decided to make a grant of a nonqualified stock
option to purchase shares of the Company&rsquo;s common stock, par value $0.01 per share (&ldquo;<B><I>Company Stock</I></B>&rdquo;) as
an inducement to Grantee&rsquo;s initial employment with the Company to encourage the Grantee to contribute materially to the growth of
the Company, thereby benefiting the Company&rsquo;s stockholders, and aligning the economic interests of the Grantee with those of the
stockholders.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">NOW, THEREFORE, the parties to
this Agreement, intending to be legally bound hereby, agree as follows:</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">1.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Grant
of Option</U>. Subject to the terms and conditions set forth in this Agreement, the Company hereby grants to the Grantee a nonqualified
stock option (the &ldquo;<B><I>Option</I></B>&rdquo;) to purchase up to 200,000 shares of Common Stock (&ldquo;<B><I>Shares</I></B>&rdquo;)
at an exercise price of $____<A HREF="#note_ftn1" NAME="note_ftnref1"><SUP>1</SUP></A> per Share (the &ldquo;<B><I>Strike Price</I></B>&rdquo;).</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">2.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Exercisability
of Option</U>. The Option shall become exercisable on the following dates (each, a &ldquo;<B><I>Vesting Date</I></B>&rdquo;): 50,000
Shares on the one (1) year anniversary of the Date of Grant (the &ldquo;<B><I>Vesting Commencement Date</I></B>&rdquo;) and 50,000 Shares
on each anniversary of the Date of Grant thereafter until fully vested, provided the Employee is employed by the Company on the respective
Vesting Date.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">3.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Option
Term</U>.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
Option shall have a term of ten (10) years from the Date of Grant and shall terminate at the expiration of that period, unless it is terminated
at an earlier date pursuant to the provisions of this Agreement.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;If
the Grantee&rsquo;s employment with the Company (&ldquo;<B><I>Service</I></B>&rdquo;) terminates without cause (as determined by the Committee
in its sole discretion) and for any reason other than death or disability, the then vested portion of the Option shall continue to be
exercisable until the earlier of the 90th day after the date of the Grantee&rsquo;s termination of Service or the date the Option expires
by its terms. The portion of the Option not vested as of the date of such termination of Service shall expire as of such date and shall
not be exercisable thereafter.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;If
the Grantee&rsquo;s Service is terminated by the Company for cause (as determined by the Committee in its sole discretion), the Option
shall expire on the date of such termination of Service, and no portion shall be exercisable thereafter.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">__________________________</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0"><A HREF="#note_ftnref1" NAME="note_ftn1"><SUP>1</SUP></A> To be determined
based on the arithmetic mean of the high and low prices of a share of Common Stock (and if the mean results in a fractional cent, rounded
up to the nearest cent), in each case as reported by the Nasdaq Capital Market on the last trading day before the Date of Grant.

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<HR ALIGN="CENTER" NOSHADE SIZE="2" STYLE="width: 100%"><P STYLE="BREAK-BEFORE: ALWAYS"></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">(d)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In
the event of the Grantee&rsquo;s termination of Service is due to death or disability during Grantee&rsquo;s Service, the vested portion
of the Option shall continue to be exercisable until the earlier of (i) the date the Option expires by its terms and (ii) the first anniversary
of the date of such termination.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">(e)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In
the event of the Grantee&rsquo;s death occurs after Service termination but during the 90 day period following such termination , the
vested portion of the Option shall continue to be exercisable until the earlier of (i) the date the Option expires by its terms and (ii)
the first anniversary of the Grantee&rsquo;s death.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">4.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Exercise
Procedures</U>.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Subject
to the provisions of Paragraphs 2 and 3 above, the Grantee may exercise part or all of the exercisable Option by giving the Company written
notice to exercise in the manner provided in this Agreement, specifying the number of Shares as to which the Option is to be exercised
and tendering payment for such Shares. The Grantee shall pay an amount equal to the Strike Price multiplied by the number of Shares as
to which the Option is to be exercised (the &ldquo;<B><I>Exercise Price</I></B>&rdquo;) (i) by certified or official bank check (or the
equivalent thereof acceptable to the Company); (ii) by delivery of shares of Common Stock acquired at least six months prior to the option
exercise date and having a Fair Market Value (as determined as of the exercise date) equal to all or part of the Exercise Price and a
certified or official bank check (or the equivalent thereof acceptable to the Company) for any remaining portion of the Exercise Price;
or (iii) with approval of the Committee, which shall not be unreasonably withheld, by &ldquo;net exercise&rdquo;, as a result of which
the Grantee will receive (X) the number of Shares as to which the Option is to be exercised less (Y) such number of shares of Common Stock
as is equal to (I) the aggregate Exercise Price for the portion of the Option being exercised divided by (II) the fair market value on
the date of exercise. &ldquo;<B><I>Fair Market Value</I></B>&rdquo; of a share of Common Stock means (i) if the Common Stock principally
trades on a national securities exchange other than the Nasdaq Capital Market, the closing sale price of a share of Common Stock, and
(ii) if the Common Stock principally trades on the Nasdaq Capital Market or an over-the counter marketplace, the arithmetic mean of the
high and low prices of a share of Common Stock (and if the mean results in a fractional cent, rounded up to the nearest cent), in each
case as reported on the last trading day before the option exercise date, provided that such quotations shall have been made within the
ten (10) business days preceding the applicable option exercise date. In the event shares of Common Stock are not so traded at the time
a determination of their value is required to be made hereunder, the determination of their Fair Market Value shall be made by the Committee
in such manner as it deems appropriate provided such manner is consistent with Treasury Regulation Section 1.409A-1(b)(5)(iv).</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
Company&rsquo;s obligation to deliver Shares upon exercise of the Option shall be subject to all applicable laws, rules and regulations
and also to such approvals by governmental agencies as may be deemed appropriate by the Committee, including such actions as Company counsel
shall deem necessary or appropriate to comply with relevant securities laws and regulations. The Company may require that the Grantee
(or other person having the right to exercise the Option) represent that the Grantee (or such other person) is purchasing Shares for his/her
own account and not with a view to or for sale in connection with any distribution of the Shares, or such other representation as the
Committee deems appropriate.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="FONT: 10PT TIMES NEW ROMAN, TIMES, SERIF; MARGIN: 0; TEXT-ALIGN: CENTER">- 2 -</P>


<HR ALIGN="CENTER" NOSHADE SIZE="2" STYLE="WIDTH: 100%"><P STYLE="BREAK-BEFORE: ALWAYS"></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;All
obligations of the Company under this Agreement shall be subject to the rights of the Company as provided in this Agreement to withhold
amounts required to be withheld for any taxes, if applicable. Subject to Committee approval, the Grantee may elect to satisfy any tax
withholding obligation of the Company with respect to the Option by having Shares withheld from delivery having a value equal to the amount
of the tax withheld. The election must be in a form and manner prescribed by the Committee and shall be subject to the prior approval
of the Committee.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">5.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Restrictions
on Exercise</U>. Except as the Committee may otherwise authorize in its sole discretion, in writing, only the Grantee may exercise the
Option during the Grantee&rsquo;s lifetime and, after the Grantee&rsquo;s death, the Option shall be exercisable (subject to the limitations
specified in this Agreement) solely by the legal representatives of the Grantee, or by the person who acquires the right to exercise the
Option by will or by the laws of descent and distribution, to the extent that the Option is exercisable pursuant to this Agreement.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 36.2pt">6.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Adjustments
in Authorized Shares and Awards; Corporate Transaction, Liquidation or Dissolution</U>.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Adjustment
in Authorized Shares and Awards</U>. In the event that the Committee determines that any dividend or other distribution (whether in the
form of cash, shares of Common Stock, or other property), recapitalization, forward or reverse stock split, subdivision, consolidation
or reduction of capital, reorganization, merger, consolidation, scheme of arrangement, split-up, spin-off or combination involving the
Company or repurchase or exchange of shares or other securities of the Company or other rights
to purchase shares or other securities of the Company, or other similar corporate transaction or event affects the Shares such that any
adjustment is determined by the Committee to be appropriate in order to prevent dilution or enlargement of the benefits or potential benefits
intended to be made available under this Agreement, then the Committee shall, in such manner as it may deem equitable, adjust any or all
of (i)&nbsp;the number and type of Shares (or other securities or property) subject to the Option, (ii)&nbsp;the Strike Price with respect
to the Option or, if deemed appropriate, make provision for a cash payment to the Grantee, and (iii)&nbsp;the number and kind of Shares
underlying the Option. Notwithstanding the foregoing, no such adjustment shall be authorized to the extent that such adjustment would
cause the Option to violate Section&nbsp;424(a) of the Internal Revenue Code of 1986, as amended from time to time (the &ldquo;<B><I>Code</I></B>&rdquo;)
or otherwise subject (in the determination of the Committee) any Grantee to taxation under Section&nbsp;409A of the Code; and <I>provided
further</I> that the number of Shares subject to the Option shall always be a whole number.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Merger,
Consolidation or Similar Corporate Transaction</U>. In the event of a merger or consolidation of the Company with or into another corporation
or a sale of substantially all of the stock of the Company (a &ldquo;Corporate Transaction&rdquo;), unless the Option is assumed by the
surviving company in the Corporate Transaction (the &ldquo;Surviving Company&rdquo;) or replaced with an equivalent award granted by the
Surviving Company in substitution for the Option, the Committee shall cancel any portion of the Option that is not vested and nonforfeitable
as of the consummation of such Corporate Transaction (unless the vesting of the Option is accelerated by the Committee in its sole discretion
or pursuant to a written agreement between the Company and the Grantee) and with respect to any vested and nonforfeitable portion of the
Option, the Committee may either (i) allow the Grantee to exercise the Option within a reasonable period prior to the consummation of
the Corporate</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>


<P STYLE="FONT: 10PT TIMES NEW ROMAN, TIMES, SERIF; MARGIN: 0; TEXT-ALIGN: CENTER">- 3 -</P>


<HR ALIGN="CENTER" NOSHADE SIZE="2" STYLE="WIDTH: 100%"><P STYLE="BREAK-BEFORE: ALWAYS"></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Transaction and cancel any portion of the Option that
remains unexercised upon consummation of the Corporate Transaction, or (ii) cancel the Option in exchange for a payment (in cash, or in
securities or other property) in an amount equal to the amount that the Grantee would have received (net of the Exercise Price with respect
to the Option) if such vested Option was settled or distributed or such vested Option was exercised immediately prior to the consummation
of the Corporate Transaction. Notwithstanding the foregoing, if an Option is not assumed by the Surviving Company or replaced with an
equivalent award issued by the Surviving Company and the Exercise Price with respect to the Option exceeds the Fair Market Value of the
shares of Common Stock immediately prior to the consummation of the Corporation Transaction, the Option shall be cancelled without any
payment to the Grantee.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Liquidation
or Dissolution of the Company</U>. In the event of the proposed dissolution or liquidation of the Company, the Option will terminate immediately
prior to the consummation of such proposed action, unless otherwise provided by the Committee. Additionally, the Committee may, in the
exercise of its sole discretion, cause the Option to be vested and non-forfeitable and cause any conditions on the Option to lapse, as
to all or any part of the Option, including Shares as to which the Option would not otherwise be exercisable or non-forfeitable and allow
the Grantee to exercise the Option within a reasonable period prior to the consummation of such proposed action. Any portion of the Option
that remains unexercised upon consummation of such proposed action shall be cancelled.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">(d)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Deferred
Compensation</U>. Notwithstanding the forgoing provisions of this Section 6, if the Option constitutes deferred compensation within the
meaning of Code Section&nbsp;409A, no payment or settlement of the Option shall be made pursuant to Section&nbsp;4.2(b) or (c), unless
the Corporate Transaction or the dissolution or liquidation of the Company, as applicable, constitutes a change in ownership of the Company
or a substantial portion of its assets within the meaning of Treasury Regulation Section 1.409A-3(i)(5) or (vii), or change in effective
control of the Company within the meaning of Treasury Regulation Section 1.409A(3)(i)(5)(vi).</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">7.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Required
Withholding</U>. The Committee in its sole discretion may provide
for when taxes are to be withheld in connection with the Option (the &ldquo;<B><I>Tax Date</I></B>&rdquo;).
The Grantee may elect to make payment for the withholding of federal, state and local taxes, including Social Security and Medicare (&ldquo;<B><I>FICA</I></B>&rdquo;)
taxes by one or a combination of the following methods:</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify; text-indent: 0.5in">(i)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;payment
of an amount in cash equal to the amount to be withheld;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify; text-indent: 0.5in">(ii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;delivering
part or all of the amount to be withheld in the form of Common Stock valued at its Fair Market Value on the Tax Date;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify; text-indent: 0.5in">(iii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;requesting
the Company to withhold from those Shares that would otherwise be received pursuant to the Option, a number of Shares having a Fair Market
Value on the Tax Date equal to the amount to be withheld; or</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify; text-indent: 0.5in">(iv)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;withholding
from any compensation otherwise due to the Grantee.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>


<P STYLE="FONT: 10PT TIMES NEW ROMAN, TIMES, SERIF; MARGIN: 0; TEXT-ALIGN: CENTER">- 4 -</P>


<HR ALIGN="CENTER" NOSHADE SIZE="2" STYLE="WIDTH: 100%"><P STYLE="BREAK-BEFORE: ALWAYS"></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 36.2pt">The Committee in its sole discretion
may provide that the maximum amount of such tax withholding shall not exceed the minimum amount of taxes, including FICA taxes, required
to be withheld under federal, state and local law. An election by Grantee under this subsection is irrevocable. Any fractional share amount
and any additional withholding not paid by the withholding or surrender of Shares must be paid in cash. If no timely election is made,
the Grantee must deliver cash to satisfy all tax withholding requirements.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">8.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Interpretation</U>.
The Committee shall have the discretionary authority to interpret and construe the Option pursuant to the terms of this Agreement, and
the Committee&rsquo;s decisions shall be conclusive as to any questions arising hereunder.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">9.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Restrictions
on Sale or Transfer of Shares</U>. The Grantee agrees that he shall not sell, transfer, pledge, donate, assign, mortgage, hypothecate
or otherwise encumber the Shares underlying the Option unless the Shares are registered under the Securities Act of 1933, as amended (the
&ldquo;<B><I>Securities Act</I></B>&rdquo;), or the Company is given an opinion of counsel reasonably acceptable to the Company that such
registration is not required under the Securities Act.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">10.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>No
Employment or Other Rights</U>. The grant of the Option shall not confer upon the Grantee any right to be retained by or in the service
of the Company and shall not interfere in any way with the right of the Company to terminate the Grantee&rsquo;s Service at any time.
The right of the Company to terminate at will the Grantee&rsquo;s Service at any time for any reason is specifically reserved.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">11.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>No
Stockholder Rights</U>. Neither the Grantee, nor any person entitled to exercise the Option, shall have any of the rights and privileges
of a stockholder with respect to the Shares subject to the Option, until certificates or book entries for Shares have been issued upon
the exercise of the Option.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">12.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Assignment
and Transfers</U>. Except as the Committee may otherwise authorize in its sole discretion, in writing, the Option and the rights and interests
of the Grantee under this Agreement may not be sold, assigned, encumbered or otherwise transferred except, in the event of the death of
the Grantee, by will or by the laws of descent and distribution. Nothing herein shall be construed as requiring the Committee to honor
a domestic relations order except to the extent required under applicable law. In the event of any attempt by the Grantee to alienate,
assign, pledge, hypothecate, or otherwise dispose of the Option or any right hereunder, except as provided for in this Agreement, or in
the event of the levy or any attachment, execution or similar process upon the rights or interests hereby conferred, the Company may terminate
the Option by notice to the Grantee, and the Option and all rights hereunder shall thereupon become null and void. The rights and protections
of the Company hereunder shall extend to any successors or assigns of the Company and to the Company&rsquo;s parents, subsidiaries, and
affiliates. This Agreement may be assigned by the Company without the Grantee&rsquo;s consent.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">13.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Applicable
Law</U>. The validity, construction, interpretation and effect of this instrument shall be governed by and construed in accordance with
the laws of the State of Delaware, without giving effect to the conflicts of laws provisions thereof.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">14.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Notice</U>.
Any notice to the Company provided for in this instrument shall be addressed to the Company in care of the Chief Executive Officer at
the headquarters of the</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="FONT: 10PT TIMES NEW ROMAN, TIMES, SERIF; MARGIN: 0; TEXT-ALIGN: CENTER">- 5 -</P>


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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Company, and any notice to the Grantee shall be addressed
to such Grantee at the current address shown on the payroll of the Company, or to such other address as the Grantee may designate to the
Company in writing. Any notice shall be delivered by hand, or enclosed in a properly sealed envelope addressed as stated above, registered
and deposited, postage prepaid, in a post office regularly maintained by the United States Postal Service.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><I>[SIGNATURE PAGE FOLLOWS]</I></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>


<P STYLE="FONT: 10PT TIMES NEW ROMAN, TIMES, SERIF; MARGIN: 0; TEXT-ALIGN: CENTER">- 6 -</P>


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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">IN WITNESS WHEREOF, the Company
has caused its duly authorized officer to execute this Agreement, and the Grantee has executed this Agreement, effective as of the Date
of Grant.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 3in">KORU Medical Systems, Inc.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 3in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 3in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 3in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 3in">By: ____________________</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 3in">Name:&nbsp;&nbsp;Linda Tharby</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 3in">Title:&nbsp;&nbsp;&nbsp;&nbsp;Chief Executive Officer</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">I hereby accept the Option described in this Agreement, and I agree to
be bound by the terms of this Agreement. I hereby further agree that all of the decisions and determinations of the Committee shall be
final and binding.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 3in">Grantee: ____________________</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 3in">Name:&nbsp;&nbsp;&nbsp;Kenneth Miller</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="FONT: 10PT TIMES NEW ROMAN, TIMES, SERIF; MARGIN: 0; TEXT-ALIGN: CENTER">- 7 -</P>

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<DOCUMENT>
<TYPE>EX-10
<SEQUENCE>4
<FILENAME>ex_10-3.htm
<DESCRIPTION>NON-QUALIFIED STOCK OPTION AWARD AGREEMENT (PERFORMANCE-BASED VESTING) - KENNETH MILLER
<TEXT>
<HTML>
<HEAD>
<TITLE></TITLE>
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<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<DIV STYLE="width: 6.5in">

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Exhibit 10.3</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 9.5pt Times New Roman, Times, Serif; margin: 0">Certain information identified by [***] has been excluded from this exhibit
because it is both (i) not material and (ii) would likely cause competitive harm to the registrant if publicly disclosed.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>KORU MEDICAL SYSTEMS, INC.</B></P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>NONQUALIFIED STOCK OPTION AWARD </B></P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">This NONQUALIFIED STOCK OPTION
AWARD (this &ldquo;<B><I>Agreement</I></B>&rdquo;), dated as of November 15, 2023 (the &ldquo;<B><I>Date of Grant</I></B>&rdquo;), is
delivered by KORU Medical Systems, Inc., a New York corporation (the &ldquo;<B><I>Company</I></B>&rdquo;), to Kenneth Miller (the &ldquo;<B><I>Grantee</I></B>&rdquo;).</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The Compensation Committee of
the Board of Directors of the Company (the &ldquo;<B><I>Committee</I></B>&rdquo;) has decided to make a grant of a nonqualified stock
option to purchase shares of the Company&rsquo;s common stock, par value $0.01 per share (&ldquo;<B><I>Company Stock</I></B>&rdquo;) as
an inducement to Grantee&rsquo;s initial employment with the Company to encourage the Grantee to contribute materially to the growth of
the Company, thereby benefiting the Company&rsquo;s stockholders, and aligning the economic interests of the Grantee with those of the
stockholders.</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">NOW, THEREFORE, the parties
to this Agreement, intending to be legally bound hereby, agree as follows:</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">1.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Grant
of Option</U>. Subject to the terms and conditions set forth in this Agreement, the Company hereby grants to the Grantee a nonqualified
stock option (the &ldquo;<B><I>Option</I></B>&rdquo;) to purchase up to 200,000 shares of Common Stock (&ldquo;<B><I>Shares</I></B>&rdquo;)
at an exercise price of $____<A HREF="#note_ftn1" NAME="note_ftnref1"><SUP>1</SUP></A> per Share (the &ldquo;<B><I>Strike Price</I></B>&rdquo;).</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">2.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Exercisability
of Option</U>.</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Vesting</U>.
If the Company&rsquo;s Net Sales Growth (defined below) for any of the fiscal years ended December 31, 2024, 2025 or 2026 (each, a &ldquo;<B><I>Target
Year</I></B>&rdquo;) is at least the applicable Net Sales Target set forth on <U>Schedule I</U> hereto, then, on the Vesting Date, a corresponding
portion of the Award shall vest as set forth on <U>Schedule I</U> hereto. Additionally, if Net Sales Growth is less than any of the Net
Sales Targets set forth in <U>Schedule I</U> in any Target Year (a &ldquo;<B><I>Miss Year</I></B>&rdquo;), vesting of the Award in the
following Target Years (each such subsequent Target Year, a &ldquo;<B><I>Catch-up Year</I></B>&rdquo;) shall be further subject to the
following catch-up vesting provisions: if the Net Sales Growth in the Miss Year(s) when averaged with the Net Sales in each Catch-up Year(s)
equals or exceeds a Net Sales Target in any single Miss Year that has not previously been obtained, then on the Vesting Date, an additional
portion of the Award shall vest as if the applicable Net Sales Target had been met in the Miss Year(s). Notwithstanding the foregoing,
the Award shall automatically vest in full upon the Company maintaining, for a period of at least two consecutive fiscal quarters after
January 1, 2024 and prior to the Vesting Date, a run rate over the previous four consecutive fiscal quarters of at least $50,000,000,
as reported in the Company&rsquo;s filings pursuant to the Securities Exchange Act of 1934, as amended.</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Definitions</U>.
&ldquo;<B><I>Net Sales Growth</I></B>&rdquo; means the percentage growth of the Company&rsquo;s net sales as first reported in an earnings
press release, Form 8-K or Form 10-K, as applicable, approved by the Board for the applicable fiscal year as compared to the immediately
preceding fiscal year, excluding net sales attributable to any acquisition,</P>


<P STYLE="font: 9.5pt Times New Roman, Times, Serif; margin: 0; text-align: justify">______________________________</P>

<P STYLE="font: 9.5pt Times New Roman, Times, Serif; margin: 0"><A HREF="#note_ftnref1" NAME="note_ftn1"><SUP>1</SUP></A> To be determined
based on the arithmetic mean of the high and low prices of a share of Common Stock (and if the mean results in a fractional cent, rounded
up to the nearest cent), in each case as reported by the Nasdaq Capital Market on the last trading day before the Date of Grant.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>


<HR ALIGN="CENTER" NOSHADE SIZE="2" STYLE="WIDTH: 100%"><P STYLE="BREAK-BEFORE: ALWAYS"></P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0; text-align: justify">business combination, or other transaction with
a third party (e.g., distribution rights), as compared to the immediately preceding fiscal year occurring in that Target Year, and shall
be FX Neutral. For Target Years following an acquisition, business combination or other transaction with a third party, net sales attributable
to such transaction will be added to the base calculation of net sales and included in the calculation of Net Sales Growth. &ldquo;<B><I>Vesting
Date</I></B>&rdquo; means the effective date of vesting of the Award, which date shall be the date on which Board approves the 2026 fiscal
year financial statements to be included in the earnings press release, Form 8-K or Form 10-K reporting such results and shall be prior
to the date such results are publicly released. &ldquo;<B><I>FX Neutral</I></B>&rdquo; means the neutralization of the impact of foreign
currency exchanges on the calculation of Net Sales Growth of the Company for each Target Year for which an Award is calculated.</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">3.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Option
Term</U>.</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
Option shall have a term of ten (10) years from the Date of Grant and shall terminate at the expiration of that period, unless it is terminated
at an earlier date pursuant to the provisions of this Agreement.</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;If
the Grantee&rsquo;s employment with the Company (&ldquo;<B><I>Service</I></B>&rdquo;) terminates without cause (as determined by the Committee
in its sole discretion) and for any reason other than death or disability, the then vested portion of the Option shall continue to be
exercisable until the earlier of the 90th day after the date of the Grantee&rsquo;s termination of Service or the date the Option expires
by its terms. The portion of the Option not vested as of the date of such termination of Service shall expire as of such date and shall
not be exercisable thereafter.</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;If
the Grantee&rsquo;s Service is terminated by the Company for cause (as determined by the Committee in its sole discretion), the Option
shall expire on the date of such termination of Service, and no portion shall be exercisable thereafter.</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">(d)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In
the event of the Grantee&rsquo;s termination of Service is due to death or disability during Grantee&rsquo;s Service, the vested portion
of the Option shall continue to be exercisable until the earlier of (i) the date the Option expires by its terms and (ii) the first anniversary
of the date of such termination.</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">(e)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In
the event of the Grantee&rsquo;s death occurs after Service termination but during the 90 day period following such termination , the
vested portion of the Option shall continue to be exercisable until the earlier of (i) the date the Option expires by its terms and (ii)
the first anniversary of the Grantee&rsquo;s death.</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">4.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Exercise
Procedures</U>.</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Subject
to the provisions of Paragraphs 2 and 3 above, the Grantee may exercise part or all of the exercisable Option by giving the Company written
notice to exercise in the manner provided in this Agreement, specifying the number of Shares as to which the Option is to be exercised
and tendering payment for such Shares. The Grantee shall pay an amount equal to the Strike Price multiplied by the number of Shares as
to which the Option is to be exercised (the &ldquo;<B><I>Exercise Price</I></B>&rdquo;) (i) by certified or official bank check (or the
equivalent thereof acceptable to the Company); (ii) by delivery of shares of Common Stock acquired at least six months prior to the option
exercise date and having a Fair Market</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>


<P STYLE="FONT: 10PT TIMES NEW ROMAN, TIMES, SERIF; MARGIN: 0; TEXT-ALIGN: CENTER">- 2 -</P>


<HR ALIGN="CENTER" NOSHADE SIZE="2" STYLE="WIDTH: 100%"><P STYLE="BREAK-BEFORE: ALWAYS"></P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Value (as determined as of the exercise date) equal
to all or part of the Exercise Price and a certified or official bank check (or the equivalent thereof acceptable to the Company) for
any remaining portion of the Exercise Price; or (iii) with approval of the Committee, which shall not be unreasonably withheld, by &ldquo;net
exercise&rdquo;, as a result of which the Grantee will receive (X) the number of Shares as to which the Option is to be exercised less
(Y) such number of shares of Common Stock as is equal to (I) the aggregate Exercise Price for the portion of the Option being exercised
divided by (II) the fair market value on the date of exercise. &ldquo;<B><I>Fair Market Value</I></B>&rdquo; of a share of Common Stock
means (i) if the Common Stock principally trades on a national securities exchange other than the Nasdaq Capital Market, the closing sale
price of a share of Common Stock, and (ii) if the Common Stock principally trades on the Nasdaq Capital Market or an over-the counter
marketplace, the arithmetic mean of the high and low prices of a share of Common Stock (and if the mean results in a fractional cent,
rounded up to the nearest cent), in each case as reported on the last trading day before the option exercise date, provided that such
quotations shall have been made within the ten (10) business days preceding the applicable option exercise date. In the event shares of
Common Stock are not so traded at the time a determination of their value is required to be made hereunder, the determination of their
Fair Market Value shall be made by the Committee in such manner as it deems appropriate provided such manner is consistent with Treasury
Regulation Section 1.409A-1(b)(5)(iv).</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
Company&rsquo;s obligation to deliver Shares upon exercise of the Option shall be subject to all applicable laws, rules and regulations
and also to such approvals by governmental agencies as may be deemed appropriate by the Committee, including such actions as Company counsel
shall deem necessary or appropriate to comply with relevant securities laws and regulations. The Company may require that the Grantee
(or other person having the right to exercise the Option) represent that the Grantee (or such other person) is purchasing Shares for his/her
own account and not with a view to or for sale in connection with any distribution of the Shares, or such other representation as the
Committee deems appropriate.</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;All
obligations of the Company under this Agreement shall be subject to the rights of the Company as provided in this Agreement to withhold
amounts required to be withheld for any taxes, if applicable. Subject to Committee approval, the Grantee may elect to satisfy any tax
withholding obligation of the Company with respect to the Option by having Shares withheld from delivery having a value equal to the amount
of the tax withheld. The election must be in a form and manner prescribed by the Committee and shall be subject to the prior approval
of the Committee.</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">5.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Restrictions
on Exercise</U>. Except as the Committee may otherwise authorize in its sole discretion, in writing, only the Grantee may exercise the
Option during the Grantee&rsquo;s lifetime and, after the Grantee&rsquo;s death, the Option shall be exercisable (subject to the limitations
specified in this Agreement) solely by the legal representatives of the Grantee, or by the person who acquires the right to exercise the
Option by will or by the laws of descent and distribution, to the extent that the Option is exercisable pursuant to this Agreement.</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">6.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Adjustments
in Authorized Shares and Awards; Corporate Transaction, Liquidation or Dissolution</U>.</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Adjustment
in Authorized Shares and Awards</U>. In the event that the Committee determines that any dividend or other distribution (whether in the
form of cash, shares of</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>


<P STYLE="FONT: 10PT TIMES NEW ROMAN, TIMES, SERIF; MARGIN: 0; TEXT-ALIGN: CENTER">- 3 -</P>


<HR ALIGN="CENTER" NOSHADE SIZE="2" STYLE="WIDTH: 100%"><P STYLE="BREAK-BEFORE: ALWAYS"></P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Common Stock, or other property), recapitalization,
forward or reverse stock split, subdivision, consolidation or reduction of capital, reorganization, merger, consolidation, scheme of arrangement,
split-up, spin-off or combination involving the Company or repurchase or exchange of shares or other securities of the Company or other
rights to purchase shares or other securities of the Company, or other similar corporate transaction or event affects the Shares such
that any adjustment is determined by the Committee to be appropriate in order to prevent dilution or enlargement of the benefits or potential
benefits intended to be made available under this Agreement, then the Committee shall, in such manner as it may deem equitable, adjust
any or all of (i)&nbsp;the number and type of Shares (or other securities or property) subject to the Option, (ii)&nbsp;the Strike Price
with respect to the Option or, if deemed appropriate, make provision for a cash payment to the Grantee, and (iii)&nbsp;the number and
kind of Shares underlying the Option. Notwithstanding the foregoing, no such adjustment shall be authorized to the extent that such adjustment
would cause the Option to violate Section&nbsp;424(a) of the Internal Revenue Code of 1986, as amended from time to time (the &ldquo;<B><I>Code</I></B>&rdquo;)
or otherwise subject (in the determination of the Committee) any Grantee to taxation under Section&nbsp;409A of the Code; and <I>provided
further</I> that the number of Shares subject to the Option shall always be a whole number.</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Merger,
Consolidation or Similar Corporate Transaction</U>. In the event of a merger or consolidation of the Company with or into another corporation
or a sale of substantially all of the stock of the Company (a &ldquo;<B><I>Corporate Transaction</I></B>&rdquo;), unless the Option is
assumed by the surviving company in the Corporate Transaction (the &ldquo;<B><I>Surviving Company</I></B>&rdquo;) or replaced with an
equivalent award granted by the Surviving Company in substitution for the Option, the Committee shall cancel any portion of the Option
that is not vested and nonforfeitable as of the consummation of such Corporate Transaction (unless the vesting of the Option is accelerated
by the Committee in its sole discretion or pursuant to a written agreement between the Company and the Grantee) and with respect to any
vested and nonforfeitable portion of the Option, the Committee may either (i)&nbsp;allow the Grantee to exercise the Option within a reasonable
period prior to the consummation of the Corporate Transaction and cancel any portion of the Option that remains unexercised upon consummation
of the Corporate Transaction, or (ii)&nbsp;cancel the Option in exchange for a payment (in cash, or in securities or other property) in
an amount equal to the amount that the Grantee would have received (net of the Exercise Price with respect to the Option) if such vested
Option was settled or distributed or such vested Option was exercised immediately prior to the consummation of the Corporate Transaction.
Notwithstanding the foregoing, if an Option is not assumed by the Surviving Company or replaced with an equivalent award issued by the
Surviving Company and the Exercise Price with respect to the Option exceeds the Fair Market Value of the shares of Common Stock immediately
prior to the consummation of the Corporation Transaction, the Option shall be cancelled without any payment to the Grantee.</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Liquidation
or Dissolution of the Company</U>. In the event of the proposed dissolution or liquidation of the Company, the Option will terminate immediately
prior to the consummation of such proposed action, unless otherwise provided by the Committee. Additionally, the Committee may, in the
exercise of its sole discretion, cause the Option to be vested and non-forfeitable and cause any conditions on the Option to lapse, as
to all or any part of the Option, including Shares as to which the Option would not otherwise be exercisable or non-forfeitable and allow
the Grantee to exercise the Option within a reasonable period prior to the consummation of such proposed action. Any portion of the</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>


<P STYLE="FONT: 10PT TIMES NEW ROMAN, TIMES, SERIF; MARGIN: 0; TEXT-ALIGN: CENTER">- 4 -</P>


<HR ALIGN="CENTER" NOSHADE SIZE="2" STYLE="WIDTH: 100%"><P STYLE="BREAK-BEFORE: ALWAYS"></P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Option that remains unexercised upon consummation
of such proposed action shall be cancelled.</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">(d)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Deferred
Compensation</U>. Notwithstanding the forgoing provisions of this Section 6, if the Option constitutes deferred compensation within the
meaning of Code Section&nbsp;409A, no payment or settlement of the Option shall be made pursuant to Section&nbsp;4.2(b) or (c), unless
the Corporate Transaction or the dissolution or liquidation of the Company, as applicable, constitutes a change in ownership of the Company
or a substantial portion of its assets within the meaning of Treasury Regulation Section 1.409A-3(i)(5) or (vii), or change in effective
control of the Company within the meaning of Treasury Regulation Section 1.409A(3)(i)(5)(vi)..</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">7.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Required
Withholding</U>. The Committee in its sole discretion may provide for when taxes are to be withheld in connection with the Option (the
&ldquo;<B><I>Tax Date</I></B>&rdquo;). The Grantee may elect to make payment for the withholding of federal, state and local taxes, including
Social Security and Medicare (&ldquo;<B><I>FICA</I></B>&rdquo;) taxes by one or a combination of the following methods:</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify; text-indent: 36.5pt">&nbsp;</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify; text-indent: 36.5pt">(i)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;payment
of an amount in cash equal to the amount to be withheld;</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify; text-indent: 36.5pt">&nbsp;</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify; text-indent: 36.5pt">(ii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;delivering
part or all of the amount to be withheld in the form of Common Stock valued at its Fair Market Value on the Tax Date;</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify; text-indent: 36.5pt">&nbsp;</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify; text-indent: 36.5pt">(iii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;requesting
the Company to withhold from those Shares that would otherwise be received pursuant to the Option, a number of Shares having a Fair Market
Value on the Tax Date equal to the amount to be withheld; or</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify; text-indent: 36.5pt">&nbsp;</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify; text-indent: 36.5pt">(iv)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;withholding
from any compensation otherwise due to the Grantee.</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The Committee in its sole discretion
may provide that the maximum amount of such tax withholding shall not exceed the minimum amount of taxes, including FICA taxes, required
to be withheld under federal, state and local law. An election by Grantee under this subsection is irrevocable. Any fractional share amount
and any additional withholding not paid by the withholding or surrender of Shares must be paid in cash. If no timely election is made,
the Grantee must deliver cash to satisfy all tax withholding requirements.</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">8.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Interpretation</U>.
The Committee shall have the discretionary authority to interpret and construe the Option pursuant to the terms of this Agreement, and
the Committee&rsquo;s decisions shall be conclusive as to any questions arising hereunder.</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in">&nbsp;</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">9.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Restrictions
on Sale or Transfer of Shares</U>. The Grantee agrees that he shall not sell, transfer, pledge, donate, assign, mortgage, hypothecate
or otherwise encumber the Shares underlying the Option unless the Shares are registered under the Securities Act of 1933, as amended (the
&ldquo;<B><I>Securities Act</I></B>&rdquo;), or the Company is given an opinion of counsel reasonably acceptable to the Company that such
registration is not required under the Securities Act.</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">10.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>No
Employment or Other Rights</U>. The grant of the Option shall not confer upon the Grantee any right to be retained by or in the service
of the Company and shall not interfere in any way with the right of the Company to terminate the Grantee&rsquo;s Service at any</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>


<P STYLE="FONT: 10PT TIMES NEW ROMAN, TIMES, SERIF; MARGIN: 0; TEXT-ALIGN: CENTER">- 5 -</P>


<HR ALIGN="CENTER" NOSHADE SIZE="2" STYLE="WIDTH: 100%"><P STYLE="BREAK-BEFORE: ALWAYS"></P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0; text-align: justify">time. The right of the Company to terminate at will
the Grantee&rsquo;s Service at any time for any reason is specifically reserved.</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">11.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>No
Stockholder Rights</U>. Neither the Grantee, nor any person entitled to exercise the Option, shall have any of the rights and privileges
of a stockholder with respect to the Shares subject to the Option, until certificates or book entries for Shares have been issued upon
the exercise of the Option.</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">12.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Assignment
and Transfers</U>. Except as the Committee may otherwise authorize in its sole discretion, in writing, the Option and the rights and interests
of the Grantee under this Agreement may not be sold, assigned, encumbered or otherwise transferred except, in the event of the death of
the Grantee, by will or by the laws of descent and distribution. Nothing herein shall be construed as requiring the Committee to honor
a domestic relations order except to the extent required under applicable law. In the event of any attempt by the Grantee to alienate,
assign, pledge, hypothecate, or otherwise dispose of the Option or any right hereunder, except as provided for in this Agreement, or in
the event of the levy or any attachment, execution or similar process upon the rights or interests hereby conferred, the Company may terminate
the Option by notice to the Grantee, and the Option and all rights hereunder shall thereupon become null and void. The rights and protections
of the Company hereunder shall extend to any successors or assigns of the Company and to the Company&rsquo;s parents, subsidiaries, and
affiliates. This Agreement may be assigned by the Company without the Grantee&rsquo;s consent.</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">13.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Applicable
Law</U>. The validity, construction, interpretation and effect of this instrument shall be governed by and construed in accordance with
the laws of the State of Delaware, without giving effect to the conflicts of laws provisions thereof.</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">14.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Notice</U>.
Any notice to the Company provided for in this instrument shall be addressed to the Company in care of the Chief Executive Officer at
the headquarters of the Company, and any notice to the Grantee shall be addressed to such Grantee at the current address shown on the
payroll of the Company, or to such other address as the Grantee may designate to the Company in writing. Any notice shall be delivered
by hand, or enclosed in a properly sealed envelope addressed as stated above, registered and deposited, postage prepaid, in a post office
regularly maintained by the United States Postal Service.</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0; text-align: center"><I>[SIGNATURE PAGE FOLLOWS]</I></P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>


<P STYLE="FONT: 10PT TIMES NEW ROMAN, TIMES, SERIF; MARGIN: 0; TEXT-ALIGN: CENTER">- 6 -</P>


<HR ALIGN="CENTER" NOSHADE SIZE="2" STYLE="WIDTH: 100%"><P STYLE="BREAK-BEFORE: ALWAYS"></P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">IN WITNESS WHEREOF, the Company
has caused its duly authorized officer to execute this Agreement, and the Grantee has executed this Agreement, effective as of the Date
of Grant.</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0 0 0 3in">KORU Medical Systems, Inc.</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0 0 0 3in">&nbsp;</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0 0 0 3in">&nbsp;</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0 0 0 3in">&nbsp;</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0 0 0 3in">By: ____________________</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0 0 0 3in">Name:&nbsp;&nbsp;Linda Tharby</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0 0 0 3in">Title:&nbsp;&nbsp;&nbsp;&nbsp;Chief Executive Officer</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0">I hereby accept the Option described in this Agreement, and I agree to
be bound by the terms of this Agreement. I hereby further agree that all of the decisions and determinations of the Committee shall be
final and binding.</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0 0 0 3in">Grantee: ____________________</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0 0 0 3in">Name:&nbsp;&nbsp;&nbsp;&nbsp;Kenneth Miller</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>


<P STYLE="FONT: 10PT TIMES NEW ROMAN, TIMES, SERIF; MARGIN: 0; TEXT-ALIGN: CENTER">- 7 -</P>


<HR ALIGN="CENTER" NOSHADE SIZE="2" STYLE="WIDTH: 100%"><P STYLE="BREAK-BEFORE: ALWAYS"></P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 9.5pt Times New Roman, Times, Serif; margin: 0">Certain information identified by [***] has been excluded from this exhibit
because it is both (i) not material and (ii) would likely cause competitive harm to the registrant if publicly disclosed.</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in"><B><U>Schedule I</U></B></P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The following table sets forth the number of Shares
of that are eligible to vest on the Vesting Date based on the Net Sales Target (%) for each fiscal year.</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE ALIGN="CENTER" CELLSPACING="0" CELLPADDING="0" STYLE="width: 6.5in; font: 12pt Times New Roman, Times, Serif; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; padding-top: 6pt; padding-bottom: 6pt">&nbsp;</TD>
    <TD COLSPAN="7" STYLE="white-space: nowrap; padding-top: 6pt; padding-bottom: 6pt; text-align: center"><FONT STYLE="font-size: 11.5pt"><B>Net Sales Target</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; width: 12.5%; padding-top: 6pt; padding-bottom: 6pt; text-align: center"><FONT STYLE="font-size: 11.5pt"><B>Year<BR>Ended</B></FONT></TD>
    <TD STYLE="white-space: nowrap; width: 12.5%; padding-top: 6pt; padding-bottom: 6pt; text-align: center"><FONT STYLE="font-size: 11.5pt"><B>[***]%</B></FONT></TD>
    <TD STYLE="white-space: nowrap; width: 12.5%; padding-top: 6pt; padding-bottom: 6pt; text-align: center"><FONT STYLE="font-size: 11.5pt"><B>[***]%</B></FONT></TD>
    <TD STYLE="white-space: nowrap; width: 12.5%; padding-top: 6pt; padding-bottom: 6pt; text-align: center"><FONT STYLE="font-size: 11.5pt"><B>[***]%</B></FONT></TD>
    <TD STYLE="white-space: nowrap; width: 12.5%; padding-top: 6pt; padding-bottom: 6pt; text-align: center"><FONT STYLE="font-size: 11.5pt"><B>[***]%</B></FONT></TD>
    <TD STYLE="white-space: nowrap; width: 12.5%; padding-top: 6pt; padding-bottom: 6pt; text-align: center"><FONT STYLE="font-size: 11.5pt"><B>[***]%</B></FONT></TD>
    <TD STYLE="white-space: nowrap; width: 12.5%; padding-top: 6pt; padding-bottom: 6pt; text-align: center"><FONT STYLE="font-size: 11.5pt"><B>[***]%</B></FONT></TD>
    <TD STYLE="white-space: nowrap; width: 12.5%; padding-top: 6pt; padding-bottom: 6pt; text-align: center"><FONT STYLE="font-size: 11.5pt"><B>25%</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; padding-top: 6pt; padding-bottom: 6pt; text-align: center"><FONT STYLE="font-size: 11.5pt"><B>2024</B></FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 6pt; padding-bottom: 6pt; text-align: center"><FONT STYLE="font-size: 11.5pt">22,000</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 6pt; padding-bottom: 6pt; text-align: center"><FONT STYLE="font-size: 11.5pt">33,500</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 6pt; padding-bottom: 6pt; text-align: center"><FONT STYLE="font-size: 11.5pt">49,100</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 6pt; padding-bottom: 6pt; text-align: center"><FONT STYLE="font-size: 11.5pt">53,600</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 6pt; padding-bottom: 6pt; text-align: center"><FONT STYLE="font-size: 11.5pt">58,000</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 6pt; padding-bottom: 6pt; text-align: center"><FONT STYLE="font-size: 11.5pt">62,500</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 6pt; padding-bottom: 6pt; text-align: center"><FONT STYLE="font-size: 11.5pt">66,666</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; padding-top: 6pt; padding-bottom: 6pt; text-align: center"><FONT STYLE="font-size: 11.5pt"><B>2025</B></FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 6pt; padding-bottom: 6pt; text-align: center"><FONT STYLE="font-size: 11.5pt">22,000</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 6pt; padding-bottom: 6pt; text-align: center"><FONT STYLE="font-size: 11.5pt">33,500</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 6pt; padding-bottom: 6pt; text-align: center"><FONT STYLE="font-size: 11.5pt">49,100</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 6pt; padding-bottom: 6pt; text-align: center"><FONT STYLE="font-size: 11.5pt">53,600</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 6pt; padding-bottom: 6pt; text-align: center"><FONT STYLE="font-size: 11.5pt">58,000</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 6pt; padding-bottom: 6pt; text-align: center"><FONT STYLE="font-size: 11.5pt">62,500</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 6pt; padding-bottom: 6pt; text-align: center"><FONT STYLE="font-size: 11.5pt">66,666</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; padding-top: 6pt; padding-bottom: 6pt; text-align: center"><FONT STYLE="font-size: 11.5pt"><B>2026</B></FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 6pt; padding-bottom: 6pt; text-align: center"><FONT STYLE="font-size: 11.5pt">22,000</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 6pt; padding-bottom: 6pt; text-align: center"><FONT STYLE="font-size: 11.5pt">33,500</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 6pt; padding-bottom: 6pt; text-align: center"><FONT STYLE="font-size: 11.5pt">49,100</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 6pt; padding-bottom: 6pt; text-align: center"><FONT STYLE="font-size: 11.5pt">53,600</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 6pt; padding-bottom: 6pt; text-align: center"><FONT STYLE="font-size: 11.5pt">58,000</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 6pt; padding-bottom: 6pt; text-align: center"><FONT STYLE="font-size: 11.5pt">62,500</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 6pt; padding-bottom: 6pt; text-align: center"><FONT STYLE="font-size: 11.5pt">66,668</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="FONT: 10PT TIMES NEW ROMAN, TIMES, SERIF; MARGIN: 0; TEXT-ALIGN: CENTER">- 8 -</P>

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<DOCUMENT>
<TYPE>EX-99
<SEQUENCE>5
<FILENAME>ex_99-1.htm
<DESCRIPTION>PRESS RELEASE DATED 11-08-2023 - FINANCIAL RESULTS FOR 09-30-2023
<TEXT>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B><U>EXHIBIT 99.1</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><IMG SRC="koru_logo.jpg" ALT=""></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="text-transform: uppercase"><B><U>KORU
MEDICAL SYSTEMS, INC. ANNOUNCES 2023 THIRD QUARTER FINANCIAL RESULTS and updates full year 2023 outlook </U></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>MAHWAH, NJ &ndash; November 8, 2023 &ndash; KORU
Medical Systems, Inc. (NASDAQ: KRMD) (&quot;KORU Medical&quot; or the &quot;Company&quot;),</B> a leading medical technology company focused
on the development, manufacturing, and commercialization of innovative and easy-to-use specialty infusion solutions that improve quality
of life for patients, today reported financial results for the third quarter ended September 30, 2023 and updates full year 2023 outlook.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>Highlights:</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 7.5in; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0.5in; text-align: center"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="width: 7in; text-align: justify"><FONT STYLE="font-size: 10pt">Third quarter net revenue of $7.0 million, a 10% decline versus prior year </FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Novel Therapies net revenue decline of $0.6 million was impacted primarily by a large clinical trial order in the prior year and timing of collaborations </FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Domestic Core net revenue of $5.8 million, a 2% decline, reflected a prior year backorder clearance of $0.3 million</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Improved gross margin to 62.0%, an increase of 630 BPS versus prior year, driven by increased manufacturing efficiencies </FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="text-align: justify; font-size: 10pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center; font-size: 10pt">&#9679;</TD>
    <TD STYLE="text-align: justify; font-size: 10pt">Continued strategic, operational expense discipline, ending the quarter with $10.8 million in cash and cash equivalents&nbsp;&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Revised full year 2023 net revenue guidance to $28.0 to $28.5 million, reaffirmed gross margin guidance between 58%-60% for full-year and a planned Q4 exit between 60%-62%, and increased year-end cash balance guidance to greater than $10.5 million</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Announced a new Novel Therapies innovation collaboration and brought the total closed collaborations to 15 </FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt; text-align: center">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt; text-align: center">&#9679;</TD>
    <TD STYLE="font-size: 10pt; text-align: justify">Received a 510(k) clearance for FREEDOM60<SUP>&reg;</SUP> Infusion System as the first and only FDA-cleared device for use with Hizentra<SUP>&reg;</SUP> 50 mL prefilled syringes</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt; text-align: center">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt; text-align: center">&#9679;</TD>
    <TD STYLE="font-size: 10pt; text-align: justify">Named Ken Miller, a 30-year healthcare and pharmaceutical executive, as Chief Commercial Officer</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&quot;Our third quarter revenues were impacted
by our Novel Therapies business due to the timing of collaborations and by our Domestic Core business, which saw lower than
anticipated growth in the underlying market. We progressed several initiatives in the quarter aimed at growing our top-line,
including expanding our Novel Therapies collaborations, outperforming the U.S. subcutaneous immunoglobulin market, advancing our
geographic expansion efforts, and gaining a new 510(k) clearance for a prefilled syringe indication,&quot; said Linda Tharby, KORU
Medical's President and CEO. &quot;We simultaneously advanced our efforts towards profitability and delivered on our gross margin
goals despite revenue headwinds by exercising strategic operational expense discipline in light of our current environment. We are
confident we have the right plan in place to capitalize on upcoming catalysts, grow our position in our subcutaneous immunoglobulin
business, and expand into the larger addressable Novel Therapies market.&quot;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>2023 Third Quarter Financial Results</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom; background-color: white">
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD COLSPAN="5" STYLE="border-bottom: black 1pt solid; text-align: center"><B>Three Months Ended September 30,</B></TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD COLSPAN="4" STYLE="border-bottom: black 1pt solid; text-align: center"><B>Change from Prior Year</B></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: white">
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: black 1pt solid; text-align: center"><B>2023</B></TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: black 1pt solid; text-align: center"><B>2022</B></TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: black 1pt solid; text-align: center"><B>$</B></TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: center"><B>%</B></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: white">
    <TD STYLE="width: 123.8pt"><B>Net Revenues</B></TD>
    <TD STYLE="width: 23.1pt; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 13pt">&nbsp;</TD>
    <TD STYLE="width: 79.45pt; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 22.85pt">&nbsp;</TD>
    <TD STYLE="width: 13.1pt">&nbsp;</TD>
    <TD STYLE="width: 79.15pt; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 22.2pt">&nbsp;</TD>
    <TD STYLE="width: 13.45pt">&nbsp;</TD>
    <TD STYLE="width: 70.1pt; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 23.25pt">&nbsp;</TD>
    <TD STYLE="width: 56.55pt; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #E6E6E6">
    <TD STYLE="padding-left: 0.1in">Domestic Core</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>$</TD>
    <TD STYLE="text-align: right">5,773,863</TD>
    <TD>&nbsp;</TD>
    <TD>$</TD>
    <TD STYLE="text-align: right">5,900,042</TD>
    <TD>&nbsp;</TD>
    <TD>$</TD>
    <TD STYLE="text-align: right">(126,179)</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">(2.1%)</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: white">
    <TD STYLE="padding-left: 0.1in">International Core</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">1,066,567</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">1,096,746</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">(30,179)</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">(2.8%)</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #E6E6E6">
    <TD STYLE="padding-left: 0.1in">Novel Therapies</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right">162,768</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right">763,610</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right">(600,842)</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">(78.7%)</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: white">
    <TD STYLE="text-align: right"><B>Total</B></TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: black 2.25pt double">$</TD>
    <TD STYLE="border-bottom: black 2.25pt double; text-align: right">7,003,198</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 2.25pt double">$</TD>
    <TD STYLE="border-bottom: black 2.25pt double; text-align: right">7,760,398</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 2.25pt double">$</TD>
    <TD STYLE="border-bottom: black 2.25pt double; text-align: right">(757,200)</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">(9.8%)</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>


<HR ALIGN="CENTER" NOSHADE SIZE="2" STYLE="WIDTH: 100%"><P STYLE="BREAK-BEFORE: ALWAYS"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Total net revenues decreased $0.8 million, or 9.8%,
for the three months ended September 30, 2023, as compared with the same period last year. Novel Therapies net revenues declined by 78.7%,
primarily driven by a large clinical trial order of $0.5 million in the prior period and the timing of collaboration revenue. Domestic
Core net revenues declined by 2.1% driven by lower consumable volumes as compared to the prior year period, which included a clearing
of a $0.3 million consumable backorder. Partially offsetting this decline, was an increase in pump units sold. International Core net
revenues declined by 2.8%, driven largely by a tender order in the prior year period, partially offset by growth in several countries.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Gross profit was mostly flat compared to the prior
year, with revenue declines offset by a decrease in manufacturing costs. Gross margin increased to 62.0% compared to 55.7% in the third
quarter of 2022. The increase was primarily driven by production efficiencies from the outsourced manufacturing initiative and Chester
site exit when compared to the prior year.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Operating expenses for the three months ended September
30, 2023, were $6.1 million, up from $5.9 million for the same period last year, driven primarily by an increase of $0.4 million in research
and development expense mostly offset by a reduction of $0.2 million in selling, general and administrative expenses.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Net loss for the third quarter of 2023 was $1.4
million, or $(0.03) per diluted share, compared to a net loss of $1.2 million, or ($0.03) per diluted share for the same period of 2022.
Net loss included a tax benefit of $0.3 million for the third quarter of 2023.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>Assumptions and Outlook for Full Year 2023</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">For the full year 2023, the
Company's guidance has been revised to reflect the slower anticipated growth in the underlying U.S. subcutaneous immunoglobulin market
and the timing of Novel Therapies collaboration wins and expected milestone completion. KORU Medical is updating its 2023 growth outlook
on the underlying U.S. subcutaneous immunoglobulin drug market Q4 growth of 3-4% from a prior full year expectation of 5%.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">KORU Medical Outlook:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 7.5in; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0.5in; text-align: center">&#9679;</TD>
    <TD STYLE="width: 7in; text-align: justify">Reducing full year 2023 net revenue guidance to $28.0 - $28.5 million, from prior guidance of $31.0 - $32.5 million</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center">&#9679;</TD>
    <TD STYLE="text-align: justify">Reaffirming 2023 gross margin guidance between 58%-60% and a planned 2023 exit between 60%-62%</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center">&#9679;</TD>
    <TD STYLE="text-align: justify">Increasing cash balance guidance at year-end 2023 to greater than $10.5 million</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>Conference Call and Webcast Details</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company will host a live conference call and webcast
to discuss these results and provide a corporate update on Wednesday, November 8, 2023, at 4:30 PM ET.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">To participate in the call, please dial (844) 826-3035
(domestic) or (412) 317-5195 (international) and provide conference ID:10182999. The live webcast will be available on the IR Calendar
on the News/Events page of the Investors section of KORU Medical's website.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>Non-GAAP Measures</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">This press release includes the non-GAAP financial
measures &quot;Adjusted EBITDA&quot; and &quot;Adjusted Diluted Earnings Per Share&quot; that are not in accordance with, nor an alternate
to, generally accepted accounting principles and may be different from non-GAAP measures used by other companies. These non-GAAP measures
are not based on any comprehensive set of accounting rules or principles. Non-GAAP financial measures should not be considered a substitute
for, or superior to, measures of financial performance prepared in accordance with GAAP. They are limited in value because they exclude
charges that have a material effect on KORU Medical's reported results and, therefore, should not be relied upon as the sole financial
measures to evaluate the Company's financial results. Non-GAAP financial measures are meant to supplement, and to be viewed in conjunction
with, GAAP financial results. Reconciliations of the Company's non-GAAP measures are included at the end of this press release.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>


<P STYLE="FONT: 10PT TIMES NEW ROMAN, TIMES, SERIF; MARGIN: 0; TEXT-ALIGN: CENTER">- 2 -</P>


<HR ALIGN="CENTER" NOSHADE SIZE="2" STYLE="WIDTH: 100%"><P STYLE="BREAK-BEFORE: ALWAYS"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>About KORU Medical Systems</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">KORU Medical Systems develops, manufactures, and commercializes
innovative and easy-to-use subcutaneous drug delivery systems that improve quality of life for patients around the world. The FREEDOM
Syringe Infusion System currently includes the FREEDOM60&reg; and FreedomEdge&reg; Syringe Infusion Drivers, Precision Flow Rate Tubing&trade;
and HIgH-Flo Subcutaneous Safety Needle Sets&trade;. These devices are used for infusions administered in the home and alternate care
settings. For more information, please visit www.korumedical.com.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>Forward-looking Statements </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">This press release contains forward-looking statements
within the meaning of the Private Securities Litigation Reform Act of 1995 that involve risks and uncertainties. All statements that are
not historical fact are forward-looking statements, including, but not limited to, expected financial outlook and operating performance
for fiscal 2023. Forward-looking statements discuss the Company's current expectations and projections relating to its financial position,
results of operations, plans, objectives, future performance and business. Forward-looking statements can be identified by words such
as &quot;outlook&quot;, &quot;expect&quot;, &quot;plan&quot;, &quot;believe&quot; and &quot;will&quot;. Actual results may differ materially
from the results predicted and reported results should not be considered as an indication of future performance. The potential risks and
uncertainties that could cause actual results to differ from the results predicted include, among others, uncertainties associated with
the shift to increased healthcare delivery in the home, new patient diagnoses, customer ordering patterns, global health crises, innovation
and competition, labor and supply price increases, inflationary impacts, labor supply, and those risks and uncertainties included under
the captions &quot;Risk Factors&quot; in our Annual Report on Form 10-K for the year ended December 31, 2022 and our Quarterly Report
on Form 10-Q for the quarter ended June 30, 2023, which are on file with the SEC and available on our website at www.korumedical.com/investors
and on the SEC website at www.sec.gov. All information provided in this release and in the attachments is as of November 8, 2023. Undue
reliance should not be placed on the forward-looking statements in this press release, which are based on information available to us
on the date hereof. We undertake no duty to update this information unless required by law.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>Investor Contact:</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>Greg Chodaczek</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>347-620-7010</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>investor@korumedical.com</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>


<P STYLE="FONT: 10PT TIMES NEW ROMAN, TIMES, SERIF; MARGIN: 0; TEXT-ALIGN: CENTER">- 3 -</P>


<HR ALIGN="CENTER" NOSHADE SIZE="2" STYLE="WIDTH: 100%"><P STYLE="BREAK-BEFORE: ALWAYS"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>KORU MEDICAL SYSTEMS, INC.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>BALANCE SHEETS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>(UNAUDITED)</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 7.5in; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: center"><B>September 30,</B></TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: center"><B>December 31,</B></TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: black 1pt solid; text-align: center"><B>2023</B></TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: black 1pt solid; text-align: center"><B>2022</B></TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 70%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 12%; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 12%; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #E6E6E6">
    <TD><B>ASSETS</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #E6E6E6">
    <TD>CURRENT ASSETS</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.2in; text-indent: -0.1in">Cash and cash equivalents</TD>
    <TD>&nbsp;</TD>
    <TD>$</TD>
    <TD STYLE="text-align: right">10,772,178</TD>
    <TD>&nbsp;</TD>
    <TD>$</TD>
    <TD STYLE="text-align: right">17,408,257</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #E6E6E6">
    <TD STYLE="padding-left: 0.2in; text-indent: -0.1in">Accounts receivable less allowance for doubtful accounts of $24,777 as of September 30, 2023 and $21,459 as of December 31, 2022</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">4,050,756</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">3,558,884</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.2in; text-indent: -0.1in">Inventory</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">4,676,913</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">6,404,867</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #E6E6E6">
    <TD STYLE="padding-left: 0.2in; text-indent: -0.1in">Other receivables</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">813,499</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">972,396</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.2in; text-indent: -0.1in">Prepaid expenses</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right">1,373,348</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right">1,457,232</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #E6E6E6">
    <TD>TOTAL CURRENT ASSETS</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right">21,686,694</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right">29,801,636</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.1in; text-indent: -0.1in">Property and equipment, net</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">3,820,087</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">3,886,975</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #E6E6E6">
    <TD STYLE="padding-left: 0.1in; text-indent: -0.1in">Intangible assets, net of accumulated amortization of $373,943 and $325,872 as of September 30, 2023 and December 31, 2022, respectively</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">758,423</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">787,182</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.1in; text-indent: -0.1in">Operating lease right-of-use assets</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">3,544,959</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">3,786,545</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #E6E6E6">
    <TD STYLE="padding-left: 0.1in; text-indent: -0.1in">Deferred income tax assets, net</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">5,445,123</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">3,967,480</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.1in; text-indent: -0.1in">Other assets</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right">98,969</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right">102,625</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #E6E6E6">
    <TD>TOTAL ASSETS</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 2.25pt double">$</TD>
    <TD STYLE="border-bottom: black 2.25pt double; text-align: right">35,354,255</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 2.25pt double">$</TD>
    <TD STYLE="border-bottom: black 2.25pt double; text-align: right">42,332,443</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #E6E6E6">
    <TD><B>LIABILITIES AND STOCKHOLDERS' EQUITY</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #E6E6E6">
    <TD>CURRENT LIABILITIES</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.2in; text-indent: -0.1in">Accounts payable</TD>
    <TD>&nbsp;</TD>
    <TD>$</TD>
    <TD STYLE="text-align: right">945,619</TD>
    <TD>&nbsp;</TD>
    <TD>$</TD>
    <TD STYLE="text-align: right">2,391,799</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #E6E6E6">
    <TD STYLE="padding-left: 0.2in; text-indent: -0.1in">Accrued expenses</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">1,458,529</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">2,889,941</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.2in; text-indent: -0.1in">Note payable</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">466,026</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">433,295</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #E6E6E6">
    <TD STYLE="padding-left: 0.2in; text-indent: -0.1in">Other liabilities</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">500,620</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">257,337</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.2in; text-indent: -0.1in">Accrued payroll and related taxes</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">392,527</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">542,399</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #E6E6E6">
    <TD STYLE="padding-left: 0.2in; text-indent: -0.1in">Financing lease liability &ndash; current</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">102,470</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">98,335</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.2in; text-indent: -0.1in">Operating lease liability &ndash; current</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right">356,349</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right">345,834</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #E6E6E6">
    <TD>TOTAL CURRENT LIABILITIES</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right">4,222,140</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right">6,958,940</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>Financing lease liability, net of current portion</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">316,906</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">394,283</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #E6E6E6">
    <TD STYLE="padding-left: 45.5pt; text-indent: -45.5pt">Operating lease liability, net of current portion</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right">3,384,666</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right">3,653,257</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>TOTAL LIABILITIES</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right">7,923,712</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right">11,006,480</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #E6E6E6">
    <TD>Commitments and Contingencies (Note 7)</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>STOCKHOLDERS' EQUITY</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #E6E6E6">
    <TD STYLE="padding-left: 0.2in; text-indent: -0.1in">Common stock, $0.01 par value, 75,000,000 shares authorized, 49,059,583 and 48,861,891 shares issued 45,639,081 and 45,441,389 shares outstanding as of September 30, 2023, and December 31, 2022, respectively</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">490,596</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">488,619</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.2in; text-indent: -0.1in">Additional paid-in capital</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">46,629,753</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">44,252,117</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #E6E6E6">
    <TD STYLE="padding-left: 0.2in; text-indent: -0.1in">Treasury stock, 3,420,502 shares as of September 30, 2023 and December 31, 2022, at cost</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">(3,843,562</TD>
    <TD>)</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">(3,843,562</TD>
    <TD>)</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.2in; text-indent: -0.1in">Accumulated deficit</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right">(15,846,244</TD>
    <TD>)</TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right">(9,571,211</TD>
    <TD>)</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #E6E6E6">
    <TD>TOTAL STOCKHOLDERS' EQUITY</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right">27,430,543</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right">31,325,963</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 2.25pt double">$</TD>
    <TD STYLE="border-bottom: black 2.25pt double; text-align: right">35,354,255</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 2.25pt double">$</TD>
    <TD STYLE="border-bottom: black 2.25pt double; text-align: right">42,332,443</TD>
    <TD>&nbsp;</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">The accompanying notes are an integral part of these
financial statements.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>


<P STYLE="FONT: 10PT TIMES NEW ROMAN, TIMES, SERIF; MARGIN: 0; TEXT-ALIGN: CENTER">- 4 -</P>


<HR ALIGN="CENTER" NOSHADE SIZE="2" STYLE="WIDTH: 100%"><P STYLE="BREAK-BEFORE: ALWAYS"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>KORU MEDICAL SYSTEMS, INC.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>STATEMENTS OF OPERATIONS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>(Unaudited)</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 7.5in; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 40%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 12%; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 12%; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 12%; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 12%; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="5" STYLE="text-align: center"><B>Three Months Ended</B></TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="5" STYLE="text-align: center"><B>Nine Months Ended</B></TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="5" STYLE="border-bottom: black 1pt solid; text-align: center"><B>September 30,</B></TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="5" STYLE="border-bottom: black 1pt solid; text-align: center"><B>September 30,</B></TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: black 1pt solid; text-align: center"><B>2023</B></TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: black 1pt solid; text-align: center"><B>2022</B></TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: black 1pt solid; text-align: center"><B>2023</B></TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: black 1pt solid; text-align: center"><B>2022</B></TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #E6E6E6">
    <TD STYLE="padding-left: 7.95pt; text-indent: -7.95pt">NET REVENUES</TD>
    <TD>&nbsp;</TD>
    <TD>$</TD>
    <TD STYLE="text-align: right">7,003,198</TD>
    <TD>&nbsp;</TD>
    <TD>$</TD>
    <TD STYLE="text-align: right">7,760,398</TD>
    <TD>&nbsp;</TD>
    <TD>$</TD>
    <TD STYLE="text-align: right">21,331,734</TD>
    <TD>&nbsp;</TD>
    <TD>$</TD>
    <TD STYLE="text-align: right">20,551,356</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.3in; text-indent: -0.1in">Cost of goods sold</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right">2,661,021</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right">3,438,036</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right">8,954,398</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right">9,260,516</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #E6E6E6">
    <TD STYLE="padding-left: 7.95pt; text-indent: -7.95pt">Gross Profit</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right">4,342,177</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right">4,322,362</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right">12,377,336</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right">11,290,840</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 7.95pt; text-indent: -7.95pt">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #E6E6E6">
    <TD STYLE="padding-left: 7.95pt; text-indent: -7.95pt">OPERATING EXPENSES</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.3in; text-indent: -0.1in">Selling, general and administrative</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">4,623,928</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">4,825,349</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">15,352,972</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">15,846,584</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #E6E6E6">
    <TD STYLE="padding-left: 0.3in; text-indent: -0.1in">Research and development</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">1,293,256</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">862,148</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">4,454,739</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">3,314,233</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.3in; text-indent: -0.1in">Depreciation and amortization</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right">216,014</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right">164,344</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right">642,050</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right">399,479</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #E6E6E6">
    <TD STYLE="padding-left: 7.95pt; text-indent: -7.95pt">Total Operating Expenses</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right">6,133,198</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right">5,851,841</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right">20,449,761</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right">19,560,296</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #E6E6E6">
    <TD STYLE="padding-left: 7.95pt; text-indent: -7.95pt">Net Operating Loss</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">(1,791,021</TD>
    <TD>)</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">(1,529,479</TD>
    <TD>)</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">(8,072,425</TD>
    <TD>)</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">(8,269,456</TD>
    <TD>)</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 7.95pt; text-indent: -7.95pt">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #E6E6E6">
    <TD STYLE="padding-left: 7.95pt; text-indent: -7.95pt">Non-Operating Income/(Expense)</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.3in; text-indent: -0.1in">Loss on currency exchange </TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">(9,390</TD>
    <TD>)</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">(10,057</TD>
    <TD>)</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">(12,542</TD>
    <TD>)</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">(38,897</TD>
    <TD>)</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #E6E6E6">
    <TD STYLE="padding-left: 0.3in; text-indent: -0.1in">Loss on disposal of fixed assets, net</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">(3,527</TD>
    <TD>)</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&mdash;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">(59,806</TD>
    <TD>)</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&mdash;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.3in; text-indent: -0.1in">Interest income, net</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">135,429</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">42,476</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">392,098</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">44,579</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #E6E6E6">
    <TD STYLE="padding-left: 7.95pt; text-indent: -7.95pt">TOTAL OTHER INCOME/(EXPENSE)</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right">122,512</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right">32,419</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right">319,750</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right">5,682</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 7.95pt; text-indent: -7.95pt">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #E6E6E6">
    <TD STYLE="padding-left: 7.95pt; text-indent: -7.95pt">LOSS BEFORE INCOME TAXES</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">(1,668,509</TD>
    <TD>)</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">(1,497,060</TD>
    <TD>)</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">(7,752,675</TD>
    <TD>)</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">(8,263,774</TD>
    <TD>)</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 7.95pt; text-indent: -7.95pt">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #E6E6E6">
    <TD STYLE="padding-left: 0.3in; text-indent: -0.1in">Income Tax Benefit</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right">300,247</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right">271,500</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right">1,477,642</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right">1,579,359</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 7.95pt; text-indent: -7.95pt">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #E6E6E6">
    <TD STYLE="padding-left: 7.95pt; text-indent: -7.95pt">NET LOSS</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 2.25pt double">$</TD>
    <TD STYLE="border-bottom: black 2.25pt double; text-align: right">(1,368,262</TD>
    <TD STYLE="border-bottom: white 2.25pt double">)</TD>
    <TD STYLE="border-bottom: black 2.25pt double">$</TD>
    <TD STYLE="border-bottom: black 2.25pt double; text-align: right">(1,225,560</TD>
    <TD STYLE="border-bottom: white 2.25pt double">)</TD>
    <TD STYLE="border-bottom: black 2.25pt double">$</TD>
    <TD STYLE="border-bottom: black 2.25pt double; text-align: right">(6,275,033</TD>
    <TD STYLE="border-bottom: white 2.25pt double">)</TD>
    <TD STYLE="border-bottom: black 2.25pt double">$</TD>
    <TD STYLE="border-bottom: black 2.25pt double; text-align: right">(6,684,415</TD>
    <TD STYLE="border-bottom: white 2.25pt double">)</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 7.95pt; text-indent: -7.95pt">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #E6E6E6">
    <TD STYLE="padding-left: 7.95pt; text-indent: -7.95pt">NET LOSS PER SHARE</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 7.95pt; text-indent: -7.95pt">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #E6E6E6">
    <TD STYLE="padding-left: 0.2in">Basic</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 2.25pt double">$</TD>
    <TD STYLE="border-bottom: black 2.25pt double; text-align: right">(0.03</TD>
    <TD STYLE="border-bottom: white 2.25pt double">)</TD>
    <TD STYLE="border-bottom: black 2.25pt double">$</TD>
    <TD STYLE="border-bottom: black 2.25pt double; text-align: right">(0.03</TD>
    <TD STYLE="border-bottom: white 2.25pt double">)</TD>
    <TD STYLE="border-bottom: black 2.25pt double">$</TD>
    <TD STYLE="border-bottom: black 2.25pt double; text-align: right">(0.14</TD>
    <TD STYLE="border-bottom: white 2.25pt double">)</TD>
    <TD STYLE="border-bottom: black 2.25pt double">$</TD>
    <TD STYLE="border-bottom: black 2.25pt double; text-align: right">(0.15</TD>
    <TD STYLE="border-bottom: white 2.25pt double">)</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.2in">Diluted</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 2.25pt double">$</TD>
    <TD STYLE="border-bottom: black 2.25pt double; text-align: right">(0.03</TD>
    <TD STYLE="border-bottom: white 2.25pt double">)</TD>
    <TD STYLE="border-bottom: black 2.25pt double">$</TD>
    <TD STYLE="border-bottom: black 2.25pt double; text-align: right">(0.03</TD>
    <TD STYLE="border-bottom: white 2.25pt double">)</TD>
    <TD STYLE="border-bottom: black 2.25pt double">$</TD>
    <TD STYLE="border-bottom: black 2.25pt double; text-align: right">(0.14</TD>
    <TD STYLE="border-bottom: white 2.25pt double">)</TD>
    <TD STYLE="border-bottom: black 2.25pt double">$</TD>
    <TD STYLE="border-bottom: black 2.25pt double; text-align: right">(0.15</TD>
    <TD STYLE="border-bottom: white 2.25pt double">)</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #E6E6E6">
    <TD STYLE="padding-left: 7.95pt; text-indent: -7.95pt">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 7.95pt; text-indent: -7.95pt">WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #E6E6E6">
    <TD STYLE="padding-left: 7.95pt; text-indent: -7.95pt">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.2in">Basic</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.25pt double">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.25pt double; text-align: right">45,639,081</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.25pt double">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.25pt double; text-align: right">45,038,181</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.25pt double">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.25pt double; text-align: right">45,578,314</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.25pt double">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.25pt double; text-align: right">44,877,366</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #E6E6E6">
    <TD STYLE="padding-left: 0.2in">Diluted</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.25pt double">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.25pt double; text-align: right">45,639,081</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.25pt double">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.25pt double; text-align: right">45,038,181</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.25pt double">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.25pt double; text-align: right">45,578,314</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.25pt double">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.25pt double; text-align: right">44,877,366</TD>
    <TD>&nbsp;</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">The accompanying notes are an integral part of these
financial statements.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="FONT: 10PT TIMES NEW ROMAN, TIMES, SERIF; MARGIN: 0; TEXT-ALIGN: CENTER">- 5 -</P>


<HR ALIGN="CENTER" NOSHADE SIZE="2" STYLE="WIDTH: 100%"><P STYLE="BREAK-BEFORE: ALWAYS"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>KORU MEDICAL SYSTEMS, INC.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>STATEMENTS OF CASH FLOWS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>(UNAUDITED)</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 7.5in; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="5" STYLE="text-align: center"><B>For the<BR>
Nine Months Ended</B></TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="5" STYLE="border-bottom: black 1pt solid; text-align: center"><B>September 30,</B></TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: black 1pt solid; text-align: center"><B>2023</B></TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: black 1pt solid; text-align: center"><B>2022</B></TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 70%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 12%; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 12%; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>CASH FLOWS FROM OPERATING ACTIVITIES</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #E6E6E6">
    <TD STYLE="padding-left: 0.2in">Net Loss</TD>
    <TD>&nbsp;</TD>
    <TD>$</TD>
    <TD STYLE="text-align: right">(6,275,033</TD>
    <TD>)</TD>
    <TD>$</TD>
    <TD STYLE="text-align: right">(6,684,415</TD>
    <TD>)</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.3in; text-indent: -0.1in">Adjustments to reconcile net loss to net cash used in operating activities:</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #E6E6E6">
    <TD STYLE="padding-left: 0.4in">Stock-based compensation expense </TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">2,379,613</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">2,361,085</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.4in">Depreciation and amortization</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">642,050</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">399,479</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #E6E6E6">
    <TD STYLE="padding-left: 0.4in">Deferred income taxes</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">(1,477,643</TD>
    <TD>)</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">(1,579,569</TD>
    <TD>)</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.4in">Loss on disposal of fixed assets</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">59,806</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&mdash;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #E6E6E6">
    <TD STYLE="padding-left: 0.4in">ROU landlord credit</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">(16,489</TD>
    <TD>)</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">218,044</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.2in">Changes in operating assets and liabilities:</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #E6E6E6">
    <TD STYLE="padding-left: 0.4in">Increase in Accounts receivable</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">(332,975)</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">(1,445,079</TD>
    <TD>)</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.4in">Decrease / (Increase) in Inventory</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">1,727,954</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">(777,818</TD>
    <TD>)</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #E6E6E6">
    <TD STYLE="padding-left: 0.4in">Increase in Prepaid expenses and other assets</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">87,540</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">(160,794</TD>
    <TD>)</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.4in">Increase in Other liabilities</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">243,282</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">267,491</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #E6E6E6">
    <TD STYLE="padding-left: 0.4in">(Decrease) / Increase in Accounts payable</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">(1,446,180</TD>
    <TD>)</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">138,077</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.4in">(Decrease) / Increase in Accrued payroll and related taxes</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">(149,872</TD>
    <TD>)</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">663,444</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #E6E6E6">
    <TD STYLE="padding-left: 0.4in">Decrease in Accrued expenses</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right">(1,431,412</TD>
    <TD>)</TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right">(140,958</TD>
    <TD>)</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>NET CASH USED IN OPERATING ACTIVITIES</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right">(5,989,358</TD>
    <TD>)</TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right">(6,741,013</TD>
    <TD>)</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #E6E6E6">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>CASH FLOWS FROM INVESTING ACTIVITIES</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #E6E6E6">
    <TD STYLE="padding-left: 0.2in">Purchases of property and equipment</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">(586,897</TD>
    <TD>)</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">(2,541,693</TD>
    <TD>)</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.2in">Purchases of intangible assets</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right">(19,312</TD>
    <TD>)</TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right">(36,003</TD>
    <TD>)</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #E6E6E6">
    <TD>NET CASH USED IN INVESTING ACTIVITIES</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right">(606,209</TD>
    <TD>)</TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right">(2,577,696</TD>
    <TD>)</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #E6E6E6">
    <TD>CASH FLOWS FROM FINANCING ACTIVITIES</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.2in">Borrowings from indebtedness</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">565,172</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">644,733</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #E6E6E6">
    <TD STYLE="padding-left: 0.2in">Payments on indebtedness</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">(532,441</TD>
    <TD>)</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">(508,583</TD>
    <TD>)</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.2in">Proceeds from issuance of equity</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&mdash;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">314,000</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="background-color: #E6E6E6">
    <TD STYLE="vertical-align: bottom; padding-left: 0.2in">Payments on finance lease liability</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="vertical-align: top; border-bottom: black 1pt solid; text-align: right">(73,243</TD>
    <TD STYLE="vertical-align: top">)</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: black 1pt solid; text-align: right">(25,062</TD>
    <TD STYLE="vertical-align: bottom">)</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>NET CASH USED IN PROVIDED BY FINANCING ACTIVITIES</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right">(40,512</TD>
    <TD>)</TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right">425,088</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #E6E6E6">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>NET DECREASE IN CASH AND CASH EQUIVALENTS</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">(6,636,079</TD>
    <TD>)</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">(8,893,621</TD>
    <TD>)</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #E6E6E6">
    <TD>CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right">17,408,257</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right">25,334,889</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>CASH AND CASH EQUIVALENTS, END OF PERIOD</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 2.25pt double">$</TD>
    <TD STYLE="border-bottom: black 2.25pt double; text-align: right">10,772,178</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 2.25pt double">$</TD>
    <TD STYLE="border-bottom: black 2.25pt double; text-align: right">16,441,268</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #E6E6E6">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>Supplemental Information</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #E6E6E6">
    <TD>Cash paid during the periods for:</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.2in">Interest</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 2.25pt double">$</TD>
    <TD STYLE="border-bottom: black 2.25pt double; text-align: right">34,773</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 2.25pt double">$</TD>
    <TD STYLE="border-bottom: black 2.25pt double; text-align: right">15,700</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #E6E6E6">
    <TD STYLE="padding-left: 0.2in">Income taxes</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 2.25pt double">$</TD>
    <TD STYLE="border-bottom: black 2.25pt double; text-align: right">3,160</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 2.25pt double">$</TD>
    <TD STYLE="border-bottom: black 2.25pt double; text-align: right">&mdash;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #E6E6E6">
    <TD>Schedule of Non-Cash Operating, Investing and Financing Activities:</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.2in">Issuance of common stock as compensation</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 2.25pt double">$</TD>
    <TD STYLE="border-bottom: black 2.25pt double; text-align: right">348,849</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 2.25pt double">$</TD>
    <TD STYLE="border-bottom: black 2.25pt double; text-align: right">355,505</TD>
    <TD>&nbsp;</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">The accompanying notes are an integral part of these
financial statements.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>


<P STYLE="FONT: 10PT TIMES NEW ROMAN, TIMES, SERIF; MARGIN: 0; TEXT-ALIGN: CENTER">- 6 -</P>


<HR ALIGN="CENTER" NOSHADE SIZE="2" STYLE="WIDTH: 100%"><P STYLE="BREAK-BEFORE: ALWAYS"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>KORU MEDICAL SYSTEMS, INC.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>SUPPLEMENTAL INFORMATION</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>(UNAUDITED)</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The following table summarizes our net sales for the
three and nine months ended September 30, 2023 and 2022:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE ALIGN="CENTER" CELLSPACING="0" CELLPADDING="0" STYLE="width: 7.5in; font: 10pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD COLSPAN="5" STYLE="border-bottom: black 1pt solid; text-align: center"><B>Three Months<BR>
Ended September 30,</B></TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD COLSPAN="5" STYLE="border-bottom: Black 1pt solid; text-align: center"><B>Nine Months<BR>
Ended September 30,</B></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: black 1pt solid; text-align: center"><B>2023</B></TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: black 1pt solid; text-align: center"><B>2022</B></TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: black 1pt solid; text-align: center"><B>2023</B></TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; text-align: center"><B>2022</B></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD><B>Net Sales</B></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #E6E6E6">
    <TD STYLE="width: 30%; padding-left: 0.1in">Domestic </TD>
    <TD STYLE="width: 1%">$</TD>
    <TD STYLE="width: 15%; text-align: right">5,773,863</TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 1%">$</TD>
    <TD STYLE="width: 15%; text-align: right">5,900,042</TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 1%">$</TD>
    <TD STYLE="width: 15%; text-align: right">16,881,170</TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 1%">$</TD>
    <TD STYLE="width: 15%; text-align: right">15,890,369</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.1in">International </TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">1,066,567</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">1,096,746</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">3,281,061</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">2,943,173</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #E7E6E6">
    <TD STYLE="padding-left: 0.1in">Novel Therapies</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">162,768</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">763,610</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">1,169,503</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">1,717,814</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD><B>Total</B></TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 2.25pt double">$</TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right">7,003,198</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 2.25pt double">$</TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right">7,760,398</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 2.25pt double">$</TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right">21,331,734</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 2.25pt double">$</TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right">20,551,356</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>


<P STYLE="FONT: 10PT TIMES NEW ROMAN, TIMES, SERIF; MARGIN: 0; TEXT-ALIGN: CENTER">- 7 -</P>


<HR ALIGN="CENTER" NOSHADE SIZE="2" STYLE="WIDTH: 100%"><P STYLE="BREAK-BEFORE: ALWAYS"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>KORU MEDICAL SYSTEMS, INC.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>SUPPLEMENTAL INFORMATION</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>(UNAUDITED)</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">A reconciliation of our non-GAAP measures is below:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 7.5in; border-collapse: collapse">
  <TR>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD COLSPAN="5" STYLE="vertical-align: bottom; text-align: center"><B>Three Months Ended</B></TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="5" STYLE="vertical-align: bottom; text-align: center"><B>Nine Months Ended</B></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom"><B>Reconciliation of GAAP Net (Loss)</B></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD COLSPAN="5" STYLE="vertical-align: bottom; border-bottom: black 1pt solid; text-align: center"><B>September 30,</B></TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="5" STYLE="vertical-align: bottom; border-bottom: black 1pt solid; text-align: center"><B>September 30,</B></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom; border-bottom: black 1pt solid"><B>to Non-GAAP Adjusted EBITDA:</B></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; border-bottom: black 1pt solid; text-align: center"><B>2023</B></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; border-bottom: black 1pt solid; text-align: center"><B>2022</B></TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; border-bottom: black 1pt solid; text-align: center"><B>2023</B></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; border-bottom: black 1pt solid; text-align: center"><B>2022</B></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #E6E6E6">
    <TD STYLE="width: 40%">GAAP Net Loss</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">$</TD>
    <TD STYLE="width: 12%; text-align: right">(1,368,262</TD>
    <TD STYLE="width: 2%">)</TD>
    <TD STYLE="width: 1%">$</TD>
    <TD STYLE="width: 12%; text-align: right">(1,225,559</TD>
    <TD STYLE="width: 2%">)</TD>
    <TD STYLE="width: 1%">$</TD>
    <TD STYLE="width: 12%; text-align: right">(6,275,033</TD>
    <TD STYLE="width: 2%">)</TD>
    <TD STYLE="width: 1%">$</TD>
    <TD STYLE="width: 12%; text-align: right">(6,684,415</TD>
    <TD STYLE="width: 1%">)</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.2in">Tax (Benefit)/Expense</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">(300,247</TD>
    <TD>)</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">(271,500</TD>
    <TD>)</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">(1,477,642</TD>
    <TD>)</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">(1,579,359</TD>
    <TD>)</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #E6E6E6">
    <TD STYLE="padding-left: 0.2in">Depreciation and Amortization</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">216,014</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">164,344</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">642,050</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">399,479</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.2in">Interest (Income)/Expense, Net</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">(135,429</TD>
    <TD>)</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">(42,476</TD>
    <TD>)</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">(392,098</TD>
    <TD>)</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">(44,579</TD>
    <TD>)</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #E6E6E6">
    <TD STYLE="padding-left: 0.2in">Reorganization Charges</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&mdash;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">200,000</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&mdash;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">765,433</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="background-color: white; padding-left: 0.2in">Manufacturing Initiative Expenses</TD>
    <TD STYLE="background-color: white">&nbsp;</TD>
    <TD STYLE="background-color: white">&nbsp;</TD>
    <TD STYLE="background-color: white; text-align: right">&mdash;</TD>
    <TD STYLE="background-color: white">&nbsp;</TD>
    <TD STYLE="background-color: white">&nbsp;</TD>
    <TD STYLE="background-color: white; text-align: right">20,537</TD>
    <TD STYLE="background-color: white">&nbsp;</TD>
    <TD STYLE="background-color: white">&nbsp;</TD>
    <TD STYLE="background-color: white; text-align: right">55,361</TD>
    <TD STYLE="background-color: white">&nbsp;</TD>
    <TD STYLE="background-color: white">&nbsp;</TD>
    <TD STYLE="background-color: white; text-align: right">108,886</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #E6E6E6">
    <TD STYLE="padding-left: 0.2in">Stock-based Compensation Expense</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right">697,658</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right">779,510</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right">2,379,613</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right">2,429,999</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: white">
    <TD>Non-GAAP Adjusted EBITDA</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 2.25pt double">$</TD>
    <TD STYLE="border-bottom: Black 2.25pt double; text-align: right">(890,266</TD>
    <TD STYLE="border-bottom: white 2.25pt double">)</TD>
    <TD STYLE="border-bottom: Black 2.25pt double">$</TD>
    <TD STYLE="border-bottom: Black 2.25pt double; text-align: right">(375,144</TD>
    <TD STYLE="border-bottom: white 2.25pt double">)</TD>
    <TD STYLE="border-bottom: Black 2.25pt double">$</TD>
    <TD STYLE="border-bottom: Black 2.25pt double; text-align: right">(5,067,749</TD>
    <TD STYLE="border-bottom: white 2.25pt double">)</TD>
    <TD STYLE="border-bottom: Black 2.25pt double">$</TD>
    <TD STYLE="border-bottom: Black 2.25pt double; text-align: right">(4,604,556</TD>
    <TD STYLE="border-bottom: white 2.25pt double">)</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 7.5in; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="5" STYLE="text-align: center"><B>Three Months Ended</B></TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="6" STYLE="text-align: center"><B>Nine Months Ended</B></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD><B>Reconciliation of Reported Diluted EPS </B></TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="5" STYLE="border-bottom: black 1pt solid; text-align: center"><B>September 30,</B></TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="6" STYLE="border-bottom: black 1pt solid; text-align: center"><B>September 30,</B></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD><B>to Non-GAAP Adjusted Diluted EPS:</B></TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: black 1pt solid; text-align: center"><B>2023</B></TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: black 1pt solid; text-align: center"><B>2022</B></TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: black 1pt solid; text-align: center"><B>2023</B></TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="3" STYLE="border-bottom: black 1pt solid; text-align: center"><B>2022</B></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #E6E6E6">
    <TD STYLE="width: 40%; border-top: black 1pt solid">Reported Diluted Earnings Per Share</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">$</TD>
    <TD STYLE="width: 12%; text-align: right">(0.03</TD>
    <TD STYLE="width: 2%">)</TD>
    <TD STYLE="width: 1%">$</TD>
    <TD STYLE="width: 12%; text-align: right">(0.03</TD>
    <TD STYLE="width: 2%">)</TD>
    <TD STYLE="width: 1%">$</TD>
    <TD STYLE="width: 12%; text-align: right">(0.14</TD>
    <TD STYLE="width: 2%">)</TD>
    <TD STYLE="width: 1%">$</TD>
    <TD STYLE="width: 12%; text-align: right">(0.15</TD>
    <TD STYLE="width: 1%">)</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.2in">Reorganization Charges</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&mdash;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&mdash;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&mdash;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">0.02</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #E6E6E6">
    <TD>Non-GAAP Adjusted Diluted Earnings Per Share</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 2.25pt double">$</TD>
    <TD STYLE="border-bottom: black 2.25pt double; text-align: right">(0.03</TD>
    <TD STYLE="border-bottom: white 2.25pt double">)</TD>
    <TD STYLE="border-bottom: black 2.25pt double">$</TD>
    <TD STYLE="border-bottom: black 2.25pt double; text-align: right">(0.03</TD>
    <TD STYLE="border-bottom: white 2.25pt double">)</TD>
    <TD STYLE="border-bottom: black 2.25pt double">$</TD>
    <TD STYLE="border-bottom: black 2.25pt double; text-align: right">(0.14</TD>
    <TD STYLE="border-bottom: white 2.25pt double">)</TD>
    <TD STYLE="border-bottom: black 2.25pt double">$</TD>
    <TD STYLE="border-bottom: black 2.25pt double; text-align: right">(0.13</TD>
    <TD STYLE="border-bottom: white 2.25pt double">)</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 13.5pt 0 0; text-align: justify"><I>*Numbers presented are rounded to the
nearest whole cent</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 13.5pt 0 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><I>Reorganization Charges.</I> We have excluded the
effect of reorganization charges in calculating our non-GAAP measures. In 2022 we incurred severance expenses related to the reorganization
of the leadership team, which we would not have otherwise incurred in periods presented as part of continuing operations.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><I>Manufacturing Initiative Expenses.</I> We have
excluded the effect of expenses related to creating manufacturing efficiencies, in calculating our non-GAAP measures. We incurred expenses
in connection with these initiatives which we would not have otherwise incurred in periods presented as part of our continuing operations.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><I>Stock-based Compensation Expense</I>. We have excluded
the effect of stock-based compensation expense in calculating our non-GAAP measures. We record non-cash compensation expenses related
to grants of options and restricted shares for executives, employees and consultants, and grants of shares to our board of directors.
Depending upon the size, timing and the terms of the grants, the non-cash compensation expense may vary significantly but will recur in
future periods.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="FONT: 10PT TIMES NEW ROMAN, TIMES, SERIF; MARGIN: 0; TEXT-ALIGN: CENTER">- 8 -</P>

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<DOCUMENT>
<TYPE>EX-99
<SEQUENCE>6
<FILENAME>ex_99-2.htm
<DESCRIPTION>PRESS RELEASE DATED 11-07-2023 - FDA CLEARANCE
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B><U>EXHIBIT 99.2</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><IMG SRC="koru_logo.jpg" ALT=""></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B><U>KORU MEDICAL SYSTEMS, INC. RECEIVES FDA
510(k) CLEARANCE FOR FREEDOM60&reg; INFUSION SYSTEM WITH HIZENTRA&reg; 50 ML PREFILLED SYRINGES</U></B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>MAHWAH, NJ &ndash; NOVEMBER 7, 2023 &ndash; KORU
Medical Systems, Inc. (NASDAQ: KRMD) (&ldquo;KORU Medical&rdquo; or the &ldquo;Company&rdquo;),</B> a leading medical technology company focused
on the development, manufacturing, and commercialization of innovative and easy-to-use specialty subcutaneous infusion solutions that
improve quality of life for patients, today announced that it received U.S. Food and Drug Administration (FDA) clearance for use of the
FREEDOM60&reg; Infusion System with Hizentra&reg; 50 mL prefilled syringes (PFS).</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&ldquo;Being the first and only FDA-cleared
infusion system for use with prefilled syringes demonstrates KORU Medical&rsquo;s continued commitment to enhance the patient
experience for all patients self-administering subcutaneous immunoglobulin (SCIg) therapy in the home,&rdquo; said Linda Tharby,
KORU Medical&rsquo;s President and CEO. &ldquo;Prefilled syringes are proven to provide a significant improvement in ease of use for
all patients, and in administering higher doses of immunoglobulin, including for PIDD and CIDP patients. We are now able to deliver
PFS benefits to Hizentra&reg; patients through our FREEDOM&trade; Infusion System portfolio - the FREEDOM60&reg; Infusion System
with 50 mL PFS and the FreedomEdge&reg; with 20 mL PFS. We believe the unlocking of these PFS benefits through use with the
FREEDOM&trade; Infusion System could lead to even greater opportunity to expand SCIg use in the home.&rdquo;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The FREEDOM&trade; Infusion System is the first
and only infusion system cleared for use with prefilled syringes and, given the majority of patients are prescribed doses of 50 mL
or greater, this clearance for FREEDOM60&reg; significantly expands the benefits of PFS use, especially for those diagnosed with
conditions requiring significantly higher doses of immunoglobulin. When using prefilled syringes with the FREEDOM&trade; Infusion
System, KORU Medical has demonstrated that patients can experience up to an 80% reduction in drug preparation tasks when compared
to using vials.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The FDA approved the Hizentra&reg; 50 mL prefilled
syringe in April 2023, and CSL Behring has announced an early 2024 availability. Hizentra&reg; is the most prescribed subcutaneous immunoglobulin
and the first to be available in prefilled syringes.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>About KORU Medical Systems</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">KORU Medical Systems develops, manufactures, and commercializes
innovative and easy-to-use subcutaneous drug delivery systems that improve quality of life for patients around the world. The FREEDOM&trade;
Infusion System currently includes the FREEDOM60&reg; and FreedomEdge&reg; Syringe Infusion Drivers, Precision Flow Rate Tubing&trade;
and HIgH-Flo Subcutaneous Safety Needle Sets&trade;. The FREEDOM&trade; Infusion System is used for infusions administered in the home
and alternate care settings. For more information, please visit www.korumedical.com.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>Forward Looking Statements</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">This press release contains forward-looking statements
within the meaning of the Private Securities Litigation Reform Act of 1995 that involve risks and uncertainties. All statements that are
not historical fact are forward-looking statements and can be identified by words such as &ldquo;believe,&rdquo; &ldquo;could&rdquo; and
&ldquo;opportunity&rdquo;. Actual results may differ materially from these statements due to potential risks and uncertainties such as,
among others, timing of Hizentra&reg; 50 mL prefilled syringe availability, patient acceptance of PFS with the FREEDOM&trade; Infusion
System, and those risks and uncertainties included under the captions &ldquo;Risk Factors&rdquo; in our Annual Report on Form 10-K for the
year ended December 31, 2022 and our Quarterly Report on Form 10-Q for the quarter ended June 30, 2023, which are on file with the SEC
and available on our website at www.korumedical.com/investors and on the SEC website at www.sec.gov. All information provided in this
release and in the attachments is as of November 7, 2023. Undue reliance should not be placed on the forward-looking statements in this
press release, which are based on information available to us on the date hereof. We undertake no duty to update this information unless
required by law.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<HR STYLE="border-width: 0; color: Gray; background-color: Gray; height: 2px; width: 100%">

<P STYLE="break-before: always"></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Hizentra<SUP>&reg;</SUP> is a registered
trademark of CSL Behring AG.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Hizentra<SUP>&reg;</SUP> is manufactured by CSL
Behring AG and distributed by CSL Behring LLC.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>Investor Contact:</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Greg Chodaczek</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">347-620-7010</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">investor@korumedical.com</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="FONT: 10PT TIMES NEW ROMAN, TIMES, SERIF; MARGIN: 0; TEXT-ALIGN: CENTER">- 2 -</P>

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<DOCUMENT>
<TYPE>EX-99
<SEQUENCE>7
<FILENAME>ex_99-3.htm
<DESCRIPTION>PRESS RELEASE DATED 11-08-2023 - APPOINTMENT OF CHIEF COMMERCIAL OFFICER
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B><U>EXHIBIT 99.3</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><IMG SRC="koru_logo.jpg" ALT=""></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B><U>KORU MEDICAL SYSTEMS, INC. APPOINTS KEN MILLER
AS CHIEF COMMERCIAL OFFICER</U></B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>MAHWAH, NJ &ndash; November 8, 2023 &ndash; KORU
Medical Systems, Inc. (NASDAQ: KRMD) (&ldquo;KORU Medical&rdquo; or the &ldquo;Company&rdquo;),</B> a leading medical technology
company focused on the development, manufacturing, and commercialization of innovative and easy-to-use specialty subcutaneous infusion
solutions that improve quality of life for patients, today announced the appointment of Ken Miller as Chief Commercial Officer, effective
November 6, 2023.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Ken brings over 30 years of extensive expertise and
experience in leading high-performing teams in commercialization and marketing strategy, international expansion, and driving sustainable
growth and profitability. As Chief Commercial Officer, Ken will have oversight of the global commercial function including U.S. and International
sales and marketing organizations. He joins KORU Medical with impressive medical device and pharmaceutical industry experience, most recently
from NASCO Healthcare where he spent five years as President &amp; CEO. At NASCO, he transformed sales &amp; marketing, and led the consolidation
of NASCO&rsquo;s manufacturing footprint which delivered year-over-year double digit revenue and EBITDA growth. &nbsp;Prior to NASCO,
Ken spent 7 years at Becton Dickinson (NYSE: BDX) with his last role as the Worldwide President Diabetes Care where he led the transition
from a product focus to a full-service diabetes management solution provider. Ken also held leadership roles in marketing, sales, and
business development with Novo Nordisk, Adams Respiratory Therapeutics, and Roche Laboratories. He earned his Bachelor of Arts in Business
Management from State University of New York at Albany and his Master of Business Administration from The University of Chicago, Booth
School of Business.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&ldquo;I am confident that Ken&rsquo;s experience
in healthcare paired with his track record of success will be instrumental in propelling Koru Medical in this next phase of our growth.
His arrival comes at an exciting time in our company&rsquo;s journey and his commercialization expertise, drive and passion for customers
and innovation will be instrumental in achieving this next stage of our success,&rdquo; said Linda Tharby, KORU Medical&rsquo;s President
and CEO. &ldquo;I am grateful to have Ken&rsquo;s leadership on the KORU Medical team as we continue to grow the business in new markets
and geographies and execute on our strategic growth plan.&rdquo;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Mr. Miller added, &ldquo;I am thrilled to have
been appointed as the Chief Commercial Officer of KORU Medical, and eager to ramp up and accomplish our strategic goals and deliver value
to the company and its shareholders. I selected KORU Medical because of the life changing solutions it provides patients in need, its
innovation efforts to continually improve its products, its current leadership position in subcutaneous infusion and the enormous potential
of the markets served.&rdquo;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">In connection with the commencement of his employment,
Mr. Miller will be awarded two separate options, each to purchase 200,000 shares of the Company&rsquo;s common stock at an exercise price
equal to the arithmetic mean of the high and low prices of a share of common stock per share of the Company&rsquo;s common stock on the
day before the grant date, November 15, 2023. One of the option awards is subject to a four-year vesting schedule with 25% of the shares
vesting on the first anniversary of the grant date and the remaining shares vesting in equal annual installments on the subsequent three
anniversaries. The other of the option awards is subject to vesting based on specified net sales growth targets for each of the 2024 through
2026 fiscal years, which will vest in full upon the Company maintaining a specified run rate for at least two consecutive quarters after
January 1, 2024. These awards are subject to the terms and conditions of the respective option agreements, which are described in more
detail in the Company&rsquo;s Form 8-K filed with the Securities and Exchange Commission today. The Compensation Committee of the Company&rsquo;s
Board of Directors approved the awards as an inducement material to Mr. Miller&rsquo;s employment in accordance with Nasdaq Listing Rule
5635(c)(4).</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<HR STYLE="border-width: 0; color: Gray; background-color: Gray; height: 2px; width: 100%">

<P STYLE="break-before: always"></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>About KORU Medical Systems</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">KORU Medical Systems develops, manufactures, and commercializes
innovative and easy-to-use subcutaneous drug delivery systems that improve quality of life for patients around the world. The FREEDOM
Syringe Infusion System currently includes the FREEDOM60&reg; and FreedomEdge&reg; Syringe Infusion Drivers, Precision Flow Rate Tubing&trade;
and HIgH-Flo Subcutaneous Safety Needle Sets&trade;. These devices are used for infusions administered in the home and alternate care
settings. For more information, please visit www.korumedical.com.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>Investor Contact:</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Greg Chodaczek</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">347-620-7010</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">investor@korumedical.com</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="FONT: 10PT TIMES NEW ROMAN, TIMES, SERIF; MARGIN: 0; TEXT-ALIGN: CENTER">- 2 -</P>

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end
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<DOCUMENT>
<TYPE>EX-101.SCH
<SEQUENCE>9
<FILENAME>krmd-20231106.xsd
<DESCRIPTION>INLINE XBRL SCHEMA FILE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII" ?>
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          <link:usedOn>link:definitionLink</link:usedOn>
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    <import namespace="http://fasb.org/us-gaap/2023" schemaLocation="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd" />
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</XBRL>
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<DOCUMENT>
<TYPE>EX-101.LAB
<SEQUENCE>10
<FILENAME>krmd-20231106_lab.xml
<DESCRIPTION>INLINE XBRL LABEL FILE
<TEXT>
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<DOCUMENT>
<TYPE>EX-101.PRE
<SEQUENCE>11
<FILENAME>krmd-20231106_pre.xml
<DESCRIPTION>INLINE XBRL PRESENTATION FILE
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<span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm139721656598944">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Cover<br></strong></div></th>
<th class="th"><div>Nov. 06, 2023</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_CoverAbstract', window );"><strong>Cover [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_DocumentType', window );">Document Type</a></td>
<td class="text">8-K<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_AmendmentFlag', window );">Amendment Flag</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_DocumentPeriodEndDate', window );">Document Period End Date</a></td>
<td class="text">Nov.  06,  2023<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityFileNumber', window );">Entity File Number</a></td>
<td class="text">0-12305<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityRegistrantName', window );">Entity Registrant Name</a></td>
<td class="text">KORU Medical Systems, Inc.<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityCentralIndexKey', window );">Entity Central Index Key</a></td>
<td class="text">0000704440<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityTaxIdentificationNumber', window );">Entity Tax Identification Number</a></td>
<td class="text">13-3044880<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityIncorporationStateCountryCode', window );">Entity Incorporation, State or Country Code</a></td>
<td class="text">DE<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressAddressLine1', window );">Entity Address, Address Line One</a></td>
<td class="text">100 Corporate Drive<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressCityOrTown', window );">Entity Address, City or Town</a></td>
<td class="text">Mahwah<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressStateOrProvince', window );">Entity Address, State or Province</a></td>
<td class="text">NJ<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressPostalZipCode', window );">Entity Address, Postal Zip Code</a></td>
<td class="text">07430<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_CityAreaCode', window );">City Area Code</a></td>
<td class="text">845<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_LocalPhoneNumber', window );">Local Phone Number</a></td>
<td class="text">469-2042<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_WrittenCommunications', window );">Written Communications</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_SolicitingMaterial', window );">Soliciting Material</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_PreCommencementTenderOffer', window );">Pre-commencement Tender Offer</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_PreCommencementIssuerTenderOffer', window );">Pre-commencement Issuer Tender Offer</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_Security12bTitle', window );">Title of 12(b) Security</a></td>
<td class="text">common stock, $0.01 par value<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_TradingSymbol', window );">Trading Symbol</a></td>
<td class="text">KRMD<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_SecurityExchangeName', window );">Security Exchange Name</a></td>
<td class="text">NASDAQ<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityEmergingGrowthCompany', window );">Entity Emerging Growth Company</a></td>
<td class="text">false<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_AmendmentFlag">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the XBRL content amends previously-filed or accepted submission.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_AmendmentFlag</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_CityAreaCode">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Area code of city</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_CityAreaCode</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_CoverAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Cover page.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_CoverAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentPeriodEndDate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>For the EDGAR submission types of Form 8-K: the date of the report, the date of the earliest event reported; for the EDGAR submission types of Form N-1A: the filing date; for all other submission types: the end of the reporting or transition period.  The format of the date is YYYY-MM-DD.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentPeriodEndDate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:dateItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentType">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The type of document being provided (such as 10-K, 10-Q, 485BPOS, etc). The document type is limited to the same value as the supporting SEC submission type, or the word 'Other'.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentType</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:submissionTypeItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressAddressLine1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Address Line 1 such as Attn, Building Name, Street Name</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressAddressLine1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressCityOrTown">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Name of the City or Town</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressCityOrTown</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressPostalZipCode">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Code for the postal or zip code</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressPostalZipCode</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressStateOrProvince">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Name of the state or province.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressStateOrProvince</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:stateOrProvinceItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityCentralIndexKey">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>A unique 10-digit SEC-issued value to identify entities that have filed disclosures with the SEC. It is commonly abbreviated as CIK.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityCentralIndexKey</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:centralIndexKeyItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityEmergingGrowthCompany">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Indicate if registrant meets the emerging growth company criteria.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityEmergingGrowthCompany</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityFileNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Commission file number. The field allows up to 17 characters. The prefix may contain 1-3 digits, the sequence number may contain 1-8 digits, the optional suffix may contain 1-4 characters, and the fields are separated with a hyphen.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityFileNumber</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:fileNumberItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityIncorporationStateCountryCode">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Two-character EDGAR code representing the state or country of incorporation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityIncorporationStateCountryCode</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The exact name of the entity filing the report as specified in its charter, which is required by forms filed with the SEC.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The Tax Identification Number (TIN), also known as an Employer Identification Number (EIN), is a unique 9-digit value assigned by the IRS.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Local phone number for entity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 13e<br> -Subsection 4c<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_PreCommencementIssuerTenderOffer</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 14d<br> -Subsection 2b<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<td style="white-space:nowrap;">dei_PreCommencementTenderOffer</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Title of a 12(b) registered security.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<td style="white-space:nowrap;">dei_Security12bTitle</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Name of the Exchange on which a security is registered.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection d1-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as soliciting material pursuant to Rule 14a-12 under the Exchange Act.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Section 14a<br> -Number 240<br> -Subsection 12<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Trading symbol of an instrument as listed on an exchange.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as written communications pursuant to Rule 425 under the Securities Act.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Securities Act<br> -Number 230<br> -Section 425<br></p></div>
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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
