Transaction Details

Footnotes

Each of the reported securities represent awards made pursuant to the Company's 2024 Omnibus Equity Incentive Plan in connection with the Company's 2025 Long-Term Incentive Program. | Each restricted stock unit represents a contingent right to receive one share of KORU Medical Systems, Inc. (the "Company") upon vesting. | One-fourth will vest on May 12, 2026 and on each first, second and third anniversary thereof or upon an earlier chance in control of the Company. | These restricted stock units will vest based upon achievement of certain performance conditions as of December 31, 2027. The amount reported represents the amount of shares payable at target performance; the Reporting Person could earn 0%-150% of the amount reported depending on the level of performance achieved, multiplied by between 0.5 to 1.5 times of the earned number of shares. These restricted stock units will vest at 100% of the amount reported upon a change in control of the Company prior to December 31, 2027. | One-fourth will vest on May 12, 2026 and on each first, second and third anniversary thereof.