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KRMD US Equity

KORU Medical Systems, Inc.Health Care · Surgical & Medical Instruments & Apparatus · CIK 704440 · FY ends Dec 31
$3.32
-0.01 (-0.30%)
USD · as of 2026-08-19 · marketstack

KRMD · 10-K · period ended 2021-12-31

← all KRMD documents
filed 2022-03-02 · EDGAR original ↗

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ITEM 1A. RISK FACTORS

RISK FACTORS

An investment in our common stock involves significant risks. Before

making an investment in our common stock, you should carefully consider all of the information contained in this Annual Report on Form

10-K and our other filings with the SEC including the material risks and uncertainties that we have identified below. The risks

and uncertainties identified below are not the only risks and uncertainties we face. If any of the material risks or uncertainties

that we face were to occur, the trading price of our common stock could decline and you could lose part or all of your investment. Please

note that additional risks not currently known to us or that we currently deem immaterial also may adversely affect our business, operations,

results of operations, financial condition and prospects.

Risks Related to Our Business

If we are unable to successfully introduce new products or fail to

keep pace with advances in technology, our business, financial condition and results of operations could be adversely affected.

We need to successfully introduce new products to achieve our strategic

business objectives. A significant element of our strategy is to increase revenue growth by investing in innovation and new product

development, which will require substantial resources. Our successful product development will depend on many factors, including

our ability to attract strong talent to lead our research and development efforts, properly anticipate and satisfy customer needs, adapt

to new technologies, obtain regulatory concurrence on a timely basis, demonstrate satisfactory clinical results, manufacture products

in an economical and timely manner, obtain appropriate intellectual property protection for our products, gain and maintain market acceptance

of our products, and differentiate our products from those of our competitors. In addition, patents attained by others can preclude

or delay our commercialization of a product. There can be no assurance that any products now in development or that we may seek to develop

in the future will achieve technological feasibility, obtain regulatory concurrence or gain market acceptance. If we cannot successfully

introduce new products or adapt to changing technologies, our products may become obsolete, and our revenue and profitability could suffer.

Our business depends on an adequate supply of drugs to be administered

by our products.

Demand for our products depends on the availability of drugs to be administered

by them. Currently, most of our products require immunoglobulin therapies that rely on blood plasma collection for drugs such as

Hizentra® and Cuvitru®. Any disruption in the supply of these drugs for any reason, including contamination, could significantly

adversely affect our business. The change of any drug indication by the FDA or comparable foreign governmental agencies could also

result in decreased demand for our products. In addition, pharmaceutical companies and other competitors have or are developing

alternative therapies for disease states that are deliverable without a medical device. The COVID-19 pandemic has negatively impacted

the collection of plasma, the source of the active ingredient of SCIg medications, which may limit the supply of these drugs. If there

is not an adequate supply of drugs requiring administration by medical devices such as those provided by us or alternative therapies are

developed, our sales may suffer and/or our products may become obsolete.

Our compliance with EU MDR regulations by May 2024 will require significant

investment and, if we are not in compliance by that time, we will not be able to sell our products in the EU.

In the European Union (“EU”), we are required to comply with

the new Medical Device Regulation (“MDR” or “EU MDR”) effective May 2021, which supersedes the prior Medical Device

Directives. Medical devices which have a valid CE certificate to the current Medical Device Directives (issued before May 2021), as do

all of our current products, can continue to be sold until May 2024 or until the CE certificate expires, whichever comes first, providing

there are no significant changes as defined in Article 120 of EU MDR. The MDR was published in May 2017 with a 3-year transition period.

That transition period was extended to May 2021 due to the COVID-19 pandemic. The CE mark required to sell medical devices in the EU is

affixed following conformity assessment and either approval from an appointed independent notified body or through self-certification

by the manufacturer. The selected pathway to CE marking is based on product risk classification. CE marking indicates conformity to the

applicable essential requirements of the relevant Medical Device Directives and in the future to the general safety and performance requirements

for the new MDR. The MDR will change multiple aspects of the existing regulatory framework for CE marking, such as increased clinical

evidence requirements and other new requirements, including Unique Device Identification (“UDI”) as well as many other post-market

obligations. MDR also significantly modifies and increases the compliance requirements for the industry and will require significant investment

by us in the near future to implement.

If we are unable to comply with the MDR by May 2024, we will not be able

to sell our products in the EU, which will materially impact our net revenues.

- 8 -

Interruption of our manufacturing operations, including due to transitioning

to our new facility, could adversely affect our future revenues and operating income.

The FDA and other U. S. and non-U.S. government agencies regulate our manufacturing

operations, which includes product assembly, calibration, pre- and post-assembly quality control inspection and testing, and final packaging

for all of our products. Variations in the manufacturing process may result in production failures which could lead to launch delays,

product shortage, unanticipated costs, lost revenues and damage to our reputation. A failure to identify and address manufacturing

problems prior to the release of products to our customers may also result in a quality or safety issue that could result in a recall

or other inability to sell our products.

Our products are currently manufactured and stored at our corporate headquarters

and manufacturing facility. Products are also stored in storage facilities in the local NY area. Loss or damage to our manufacturing

and storage sites due to weather, vandalism, terrorism, a natural disaster, issues in our manufacturing process, equipment failure or

other factors, could adversely affect our ability to manufacture sufficient quantities of products or otherwise deliver products to meet

customer demand or contractual requirements which may result in a loss of revenue and other adverse business consequences, including damage

to our relationship with customers.

We take precautions to safeguard our facility and storage site, including

acquiring insurance, adopting health and safety protocols and utilizing off-site storage of computer data. Our insurance may not

cover our losses in any particular case. In addition, regardless of the level of insurance coverage, damage to our facilities may

harm our business, financial condition and operating results.

Our business has been and could continue to be adversely affected

by the COVID-19 pandemic.

The COVID-19 pandemic has and will continue affecting economies and businesses

around the world. We are closely monitoring the impact of COVID-19 on all aspects of our business, including how it may impact our

employees and business operations. While we did not incur significant manufacturing disruptions during 2021 from the COVID-19 pandemic,

customer purchasing patterns and clinical trial activity have been less predictable. The COVID-19 pandemic has also impacted the rate

of diagnosis of many conditions due to fewer infections causing patients to seek diagnosis, reduced access to healthcare professionals,

and other factors including conditions treated by SCIg using the FREEDOM infusion system. We also believe COVID-19 has precipitated

limited availability and rising costs of raw materials and labor, which may impact our financial results if current trends continue. We

may experience disruptions that could severely impact our results of operations and financial condition. We are unable to predict

the impact that COVID-19 will have on our future operating results and financial condition due to numerous uncertainties. These

uncertainties include the geographic spread of the pandemic, the severity of the virus, the impact of the virus directly on our employees

or those of our suppliers, the duration of the outbreak, governmental actions, travel restrictions and social distancing, business closures

or business disruptions (including those impacting our supply chain), delays in clinical trials, the effectiveness of actions taken in

the United States and other countries to contain and treat the disease, the availability of plasma and drugs that are administered by

our products, the number of new prescriptions for PIDD and CIDP, purchasing patterns of customers in response to the pandemic, changes

to our operations, or whether the United States and additional countries are required to move to complete lock-down status, among others.

Our sales representatives are unable to hold in-person meetings with customers and health care providers to discuss our products,

which may further impact our sales. As local jurisdictions continue to put restrictions in place, our ability to continue to manufacture

our products may also be limited. Such events may result in a period of business and manufacturing disruption, and in reduced operations,

any of which could materially affect our business, financial condition and results of operations. The health of our workforce and

our ability to meet staffing needs at our facility cannot be predicted and is vital to our operations. We will continue to monitor

the COVID-19 situation closely and intend to follow health and safety guidelines as they evolve. Further, the spread of COVID-19,

which has caused a broad impact globally, may materially affect us economically. While the potential economic impact brought by,

and the duration of, COVID-19 may be difficult to assess or predict, it has resulted in significant disruption of global financial markets,

which could reduce our ability to access capital, negatively affecting our liquidity. In addition, the recession resulting from

the spread of COVID-19 could materially affect our business and the value of our common stock. The ultimate long-term impact of

COVID-19 is highly uncertain and cannot be predicted with confidence.

We may be unable to compete successfully in our highly competitive

industry.

We operate in a single market – ambulatory infusion – and are

dependent upon our success in that market. We face competition in our market from a wide range of international and domestic companies,

including those that deliver electronic volumetric pumps, elastomeric infuser pumps and other mechanical devices. These include

large medical device companies with multiple product lines, some of which may have greater financial and marketing resources than we do.

We also face competition from companies that are even more specialized than ours with respect to particular markets or product lines.

Some of those companies have greater financial and sales and marketing resources than we do or offer products at a lower price point

than ours. In addition, former employees may develop products that are competitive with ours or capitalize on customer relationships

developed while employed with us, subject to their continuing obligations under confidentiality agreements and other restrictive covenants

that may survive their employment. We face competition on the basis of product features, clinical or economic outcomes, product

quality, availability, price, services, technological innovation and other factors. In addition, we face changing customer preferences

and requirements, changes in the ways health care services are delivered, including the transition of high-acuity care to lower-acuity,

and non-acute care settings.

- 9 -

Competition may increase further as additional companies begin to enter

our market or modify their existing products to compete directly with ours. If we are forced to reduce our prices due to increased

competition, our business could suffer.

The medical technology industry has also experienced a significant amount

of consolidation, resulting in larger companies with greater access to markets. Health care systems, other health care companies

and even retail pharmacies are also consolidating, resulting in greater purchasing power for these companies. As a result, competition

among medical device suppliers to provide goods and services has increased. Group purchasing organizations and integrated health

delivery networks have also served to concentrate purchasing decisions for some customers, which has led to downward pricing pressure

for medical device suppliers. Further consolidation in the industry could intensify competition among medical device suppliers and

exert additional pressure on the prices of our products.

Consolidation in the medical industry could have a negative impact with

payor and provider relationships and distributor relationships, as we could lose market share as consolidation occurs.

Technological developments by others may disrupt our business and

negatively impact our revenues.

The medical device industry is subject to rapid technological change and

discovery and frequent product introductions. The development of new or improved products, processes or technologies by other companies

that provide better features, pricing or clinical outcomes or economic value may render our products or proposed products obsolete or

less competitive. If our competitors respond more quickly to new or emerging technologies and changes in customer requirements or

we do not introduce new versions or upgrades to our product portfolio in response to those requirements, our products may not be marketable.

If competitors develop more effective or affordable products or achieve earlier patent protection or product commercialization for

new products than we do, our operations will likely be adversely affected.

We are subject to costly and complex laws and governmental regulations

and any adverse regulatory action may materially adversely affect our financial condition and business operations.

Our medical devices and technologies, as well as our business activities,

are subject to a complex set of regulations and rigorous enforcement, principally by the FDA, and numerous other federal, state, and non-U.S.

governmental authorities. To varying degrees, each of these agencies requires us to comply with laws and regulations governing the

design, development, and manufacturing; testing, labeling, content and language of instructions for use and storage; clinical trials;

product safety; establishment registration and device listing; marketing, promotion, and distribution of our products; premarket clearance

and approval; record keeping procedures; advertising and promotion; recalls and field safety corrective actions; post-market surveillance,

including reporting of deaths or serious injuries and malfunctions that, if they were to recur, could lead to death or serious injury;

post-market approval studies; and product import and export.

In the U.S., our device products are subject to clearance or approval by

FDA under the FFDCA. Before we can market a new medical device, or a new use of, new claim for, or significant modification to,

an existing product, we must first receive either 510(k) clearance or approval of a PMA application from the FDA, unless an exemption

applies. Under the 510(k) process, the manufacturer must submit to the FDA a premarket notification, demonstrating that the device

is “substantially equivalent,” as defined in the statute, to a legally marketed predicate device. To be “substantially

equivalent,” the proposed device must have the same intended use as the predicate device, and either have the same technological

characteristics as the predicate device or have different technological characteristics and not raise different questions of safety or

effectiveness than the predicate device. If the manufacturer is unable to demonstrate substantial equivalence to FDA’s satisfaction,

or if there is no available predicate device, then the manufacturer may be required to seek approval through the PMA application process,

which is generally more costly and time consuming than the 510(k) process. Through the PMA application process, the applicant must

submit data and information demonstrating reasonable assurance of the safety and effectiveness of the device for its intended use. Accordingly,

a PMA application typically includes, but is not limited to, extensive technical information regarding device design and development,

pre-clinical and clinical trial data, manufacturing information, labeling and financial disclosure information for the clinical investigators

in device studies.

We cannot guarantee that we will be able to obtain or maintain FDA 510(k)

clearance or premarket approval for our new products or enhancements or modifications to existing products (including the use of our FREEDOM

System with therapies not covered by the existing FDA clearance), and the failure to maintain approvals or clearances, or obtain approval

or clearance could have a material adverse effect on our business, results of operations, financial condition and cash flows. Even if

we are able to obtain approval or clearance, it may:

• take a significant amount of time

• require the expenditure of substantial resources

• involve modifications, repairs, or replacements of our products, and

• limit the proposed uses of our products.

- 10 -

Both before and after a product is commercially released, we have ongoing

responsibilities under the FDA and other applicable non-U.S. government agency laws and regulations. The FDA and other worldwide

regulatory agencies actively monitor compliance with local laws and regulations through review and inspection of design and manufacturing

practices, recordkeeping, reporting of adverse events, labeling and promotional practices. The results of these inspections can

include inspectional observations on the FDA’s Form 483, warning letters, or other forms of enforcement. If the FDA, state

or foreign regulatory authorities were to conclude that we are not in compliance with any applicable laws or regulations, or that any

of our medical products are ineffective or pose an unreasonable health risk, they could deem our products adulterated or misbranded, and

take enforcement action against us. FDA, state and foreign regulatory authorities have broad enforcement powers. Possible

enforcement actions include, but are not limited to: temporarily or permanently suspending the sale and/or distribution of such

medical products; detaining or seizing all adulterated or misbranded medical products; ordering recall, repair, replacement, or refund

of such products; refusing to grant pending pre-market approval or 510(k) clearance applications; and/or requiring us to notify health

professionals and others that the devices present unreasonable risks of substantial harm to the public health. In addition, the

FDA prohibits device manufacturers from promoting their products for uses and indications other than those set forth in the approved product

labeling, and failure to comply with this prohibition could subject us to significant civil or criminal exposure, administrative obligations

and costs, and/or other potential penalties from, and/or agreements with, the federal government. The FDA and other non-U.S. government

agencies may also assess civil or criminal penalties against us, our officers or employees and impose operating restrictions on a company-wide

basis. The FDA may also recommend prosecution to the U.S. Department of Justice. Any adverse regulatory action, depending

on its magnitude, may restrict us from effectively marketing and selling our products and limit our ability to obtain future pre-market

clearances or approvals, and could result in a substantial modification to our business practices and operations.

Regulations regarding the development, manufacture and sale of medical

devices are evolving and subject to future change and have tended to become more stringent over time. Regulatory changes could result

in restrictions on our ability to continue or expand our operations, higher than anticipated costs, or lower than anticipated sales. We

cannot predict what impact, if any, those changes might have on our business; however, failure to comply with applicable regulatory requirements

could have a material adverse effect on our business, financial condition, and results of operations. Later discovery of previously

unknown problems with a product or manufacturer could result in fines, delays or suspensions of regulatory clearances or approvals, seizures

or recalls of products, physician advisories or other field actions, operating restrictions and/or criminal prosecution. We may

also initiate field actions as a result of a failure to strictly comply with our internal quality policies. The failure to receive

product approval clearance on a timely basis, suspensions of regulatory clearances, seizures or recalls of products, physician advisories

or other field actions, or the withdrawal of product approval by the FDA or by comparable agencies in foreign countries could have a material

adverse effect on our business, financial condition or results of operations.

Governmental regulations outside the U.S. have also, and may continue to,

become increasingly stringent and common. In the EU, for example, a new MDR was published in 2017 which, when it enters into full

force in May 2021, will include significant additional premarket and post-market requirements. Penalties for regulatory non-compliance

could be severe, including fines and revocation or suspension of a company’s EU device approval, ability to distribute products

and criminal sanctions. Future foreign governmental laws and regulations may have a material adverse effect on us.

In addition, exported devices are subject to the regulatory requirements

of each country to which the device is exported. Some countries do not have medical device regulations, but in most foreign countries,

medical devices are regulated. Frequently, regulatory approval may first be obtained in a foreign country prior to application in

the U.S. due to differing regulatory requirements; however, other countries, such as China for example, require approval in the country

of origin or legal manufacturer first. Most countries outside of the U.S. require that product approvals be renewed or recertified

on a regular basis, generally every four to five years. The renewal or recertification process requires that we evaluate any device

changes and any new regulations or standards relevant to the device and conduct appropriate testing to document continued compliance.

Where renewal or recertification applications are required, they may need to be renewed and/or approved in order to continue selling

our products in those countries. There can be no assurance that we will receive the required approvals for new products or modifications

to existing products on a timely basis or that any approval will not be subsequently withdrawn or conditioned upon extensive post market

study requirements.

Our global regulatory environment is becoming increasingly stringent and

unpredictable, which could increase the time, cost and complexity of obtaining regulatory approvals for our products, as well as the clinical

and regulatory costs of supporting those approvals. Several countries that did not have regulatory requirements for medical devices

have established such requirements in recent years and other countries have expanded on existing regulations. Certain regulators

are exhibiting less flexibility and are requiring local preclinical and clinical data in addition to global data. While harmonization

of global regulations has been pursued, requirements continue to differ significantly among countries. In the United Kingdom, for

example, the Medicines and Healthcare products Regulatory Agency (MHRA) is responsible for regulating the UK medical device market. With

recent changes in the United Kingdom’s membership with the European Union, the MHRA has and will continue to impose new regulatory

obligations becoming effective in 2021 through 2023, for medical device manufacturers. We expect this global regulatory environment

will continue to evolve, which could impact our ability to obtain future approvals for our products or could increase the cost and time

to obtain such approvals in the future.

- 11 -

Our business and financial results may be materially adversely affected

if our facility is not ready for manufacturing when the lease on our current facility expires in December 2022.

The lease on our current corporate headquarters and manufacturing facility

expires in December 2022. We have entered into a lease for a new facility for our operations, and we expect to complete our move into

that facility in June 2022. If we are unable to establish continuous manufacturing operations in our new facility before our existing

lease expires, our revenues will suffer. We may not be able to establish such operations before our existing lease expires due to a number

of factors, including delays in construction caused by raw materials, labor shortages and unforeseen complications; delays in receiving

necessary regulatory approvals from U.S. and international authorities; unexpected manufacturing quality issues; inability to hire or

retain necessary personnel; and other unforeseen circumstances. We have begun building our product inventory and expect to continue to

do so through the second quarter of 2022, in order to ensure we can continue to service our customers in the event we are unable to maintain

continuous manufacturing operations. Additionally, we have established Command as an alternate source of manufacturing as needed for continuity.

Proposed changes to the FDA 510(k) clearance pathway and post-market

safety monitoring process could adversely affect our ability to offer our new and existing products.

As discussed above, the FDA’s and other regulatory authorities’

policies may change and additional government regulations may be enacted that could prevent, limit or delay regulatory approval of our

product candidates. In addition, the FDA may change its clearance and approval policies, adopt additional regulations or revise

existing regulations, or take other actions which may prevent or delay approval or clearance of our future products under development.

In fact, the FDA has announced its intention to pursue comprehensive reforms

to its current 510(k) clearance pathway, which is used for clearance of low- to moderate-risk devices that are substantially equivalent

to a device already on the market, and to its post-market safety monitoring process. In May 2019, the FDA solicited public feedback

on its plans to develop proposals to drive manufacturers utilizing the 510(k) pathway toward the use of newer predicates, including whether

the FDA should publish a list of devices that have been cleared on the basis of demonstrated substantial equivalence to predicate devices

that are more than 10 years old. The FDA sought input on whether it should consider certain actions, such as whether to sunset certain

older devices that were used as predicates under the 510(k)-clearance pathway. These proposals have not yet been finalized or adopted,

and the FDA may work with Congress to implement such proposals through legislation. Accordingly, it is unclear the extent to which

any proposals, if adopted, could impose additional regulatory requirements on us that could delay our ability to obtain new 510(k) clearances,

increase the costs of compliance, or restrict our ability to maintain our current clearances, or otherwise create competition that may

negatively affect our business.

In September 2019, the FDA finalized a guidance to describe an optional

“safety and performance based” premarket review pathway for manufacturers of “certain, well-understood device types”

to demonstrate substantial equivalence under the 510(k) clearance pathway, by demonstrating that such device meets objective safety and

performance criteria established by the FDA, obviating the need for manufacturers to compare the safety and performance of their medical

devices to specific predicate devices in the clearance process. The FDA intends to maintain a list of device types appropriate for

the “safety and performance-based pathway” and develop product-specific guidance documents that identify the performance criteria

for each such device type, as well as the testing methods recommended in the guidance, where feasible. The FDA may establish performance

criteria for classes of devices for which we or our competitors seek or currently have received clearance. It is unclear the extent

to which such performance standards, if established, could impact our ability to obtain new 510(k) clearances or otherwise create competition

that may negatively affect our business.

These reforms could delay or prevent us from obtaining or maintaining 510(k)

clearances or other premarket authorizations for our existing or new devices. Compliance with the new rules could require us to

undertake significant additional costs prior to and following commercialization of our products, which may reduce the profitability of

those products.

In addition, FDA regulations and guidance are often revised or reinterpreted

by the FDA in ways that may significantly affect our business and our products. Any new statutes, regulations or revisions or reinterpretations

of existing regulations may impose additional costs or lengthen review times of any future products or make it more difficult to obtain

clearance or approval for, manufacture, market or distribute our products. We cannot determine what effect changes in regulations,

statutes, legal interpretation or policies, when and if promulgated, enacted or adopted may have on our business in the future. Such changes

could, among other things, require: additional testing prior to obtaining clearance or approval; changes to manufacturing methods; recall,

replacement or discontinuance of our products; or additional record keeping.

- 12 -

Health care policy changes and industry cost-containment measures

could result in downward pricing pressure for our products and limit our sales.

Most of our customers, and those to whom our customers supply medical devices,

rely on third-party payers, including government programs and private health insurance plans, to reimburse some or all the cost of the

medical devices we manufacture. The continuing efforts of governmental authorities, insurance companies and other payers of health

care costs to contain or reduce these costs and, more generally, to reform the health care system, could limit the prices we are able

to charge for our products or the amounts of reimbursement available for our products or the drugs that they administer, which would put

pressure on us to reduce our prices for our products and/or limit our sales. The adoption of some or all of these proposals could

have a material adverse effect on our business, results of operations, financial condition and cash flows.

Issues with product quality could have an adverse effect upon our

business, subject us to regulatory actions, cause a loss of customer confidence in us or our products, among other negative consequences.

Quality management plays an essential role in determining and meeting customer

requirements, preventing defects, improving our products and services, and assuring the safety and efficacy of our products. Our

future success depends on our ability to maintain and continuously improve our quality management program. While we have a quality

system that covers the lifecycle of our products, quality and safety issues may occur with respect to any of our products. A quality

or safety issue may result in adverse inspection reports, voluntary or official action indicated, warning letters, import bans, product

recalls (either voluntary or required by the FDA or

similar governmental authorities in other countries) or seizures, monetary

sanctions, injunctions to halt manufacture and distribution of products, civil or criminal sanctions, costly litigation, refusal of a

government to grant approvals and licenses, restrictions on operations or withdrawal of existing approvals and licenses. An inability

to address a quality or safety issue in an effective and timely manner may also cause negative publicity, a loss of customer confidence

in us or our current or future products, which may result in the loss of sales and difficulty in successfully launching new products.

Defects or quality issues associated with our products could adversely

affect the results of our operations.

The design, manufacture and marketing of medical devices involve certain

inherent risks. Manufacturing or design defects, component failures, unapproved or improper use of our products, or inadequate disclosure

of risks or other information relating to the use of our products can lead to injury or other serious adverse events. We are subject

to the FDA’s medical device reporting regulations and similar foreign regulations, which require us to report to the FDA when we

receive or become aware of information that reasonably suggests that one or more of our products may have caused or contributed to a death

or serious injury or malfunctioned in a way that, if the malfunction were to recur, it could cause or contribute to a death or serious

injury. The timing of our obligation to report is triggered by the date we become aware of the adverse event as well as the nature

of the event. If we fail to comply with our reporting obligations, the FDA could take action, including warning letters, untitled

letters, administrative actions, criminal prosecution, imposition of civil monetary penalties, revocation of our device clearances or

approvals, seizure of our products, or delay in clearance or approval of future products.

These adverse events could also lead to safety alerts relating to our products

or recalls (either voluntary or as required by the FDA or similar governmental authorities in other countries), and could result, in certain

cases, in the removal of a product from the market. A recall could result in significant costs and lost sales and customers, enforcement

actions and/or investigations by state and federal governments or other enforcement bodies, as well as negative publicity and damage to

our reputation that could reduce future demand for our products. Any corrective action, whether voluntary or involuntary, as well

as defending ourselves in a lawsuit, will require the dedication of our time and capital, distract management from operating our business

and may harm our reputation and financial results.

Personal injuries relating to the use of our products can also result in

significant product liability claims being brought against us. A product liability claim, regardless of its merit or outcome, could

not only result in significant legal defense costs, but also have a material adverse effect on our business and reputation and ability

to attract and retain customers for our products. In some circumstances, adverse events could also cause delays in regulatory approval

of new products or the imposition of post-market approval requirements.

- 13 -

We are subject to lawsuits.

We have been and may be party to lawsuits, settlement discussions, mediations,

arbitrations and other disputes, including patent and product liability claims, whether brought by companies, individuals or governmental

authorities. These matters may result in a loss of patent protection, reduced revenue, incurrence of significant liabilities and

diversion of our management’s time, attention and resources. Our insurance coverage may not provide adequate protection against

actual losses. In addition, we are subject to the risk that one or more of our insurers may become insolvent and become unable to

pay claims that may be made in the future. Even if we maintain adequate insurance, claims could have a material adverse effect on

our financial condition, liquidity and results of operations and on our ability to obtain suitable, adequate or cost-effective insurance

in the future. Litigation and other disputes, including any adverse outcomes, may have an adverse impact on our business, operations

or financial condition. Even claims without merit could subject us to adverse publicity and require us to incur significant legal

fees.

If we are unable to protect our patents or other proprietary rights,

or if we infringe the patents or other proprietary rights of others, our competitiveness and business prospects may be materially damaged.

Patent and other proprietary rights are essential to our business. We

own patents, trade secrets, trademarks and/or other intellectual property rights related to many of our products. Our success depends

to a significant degree on our ability to obtain and enforce patents, both in the U.S. and in other countries. We can lose the protection

afforded by these intellectual property assets through patent expirations, legal challenges or governmental action. Additionally,

our intellectual property rights may be challenged or infringed upon by third parties, particularly in countries where property rights

are not highly developed or protected, or we may be unable to enter into license agreements with third-party owners of intellectual property

on reasonable terms. Unauthorized use of our intellectual property rights or inability to preserve existing intellectual property

rights could adversely impact our competitive position and results of operations.

The patent position of a medical device company is often uncertain and

involves complex legal and factual questions. Significant litigation concerning patents and products is pervasive in our industry.

Patent claims include challenges to the coverage and validity of our patents on products or processes as well as allegations that

our products infringe patents held by competitors or other third parties. A loss in any of these types of cases could result in

a loss of patent protection or the ability to market products, which could lead to a significant loss of sales, or otherwise materially

affect future results of operations. We also rely on trademarks, trade secrets and know-how to develop, maintain and strengthen

our competitive positions. Third parties may know, discover or independently develop equivalent proprietary information or techniques,

or they may gain access to our trade secrets or disclose our trade secrets to the public.

Although our employees, consultants, parties to collaboration agreements

and other business partners are generally subject to confidentiality or similar agreements to protect our confidential and proprietary

information, these agreements may be breached, and we may not have adequate remedies in the event of a breach of confidence. To

the extent that our employees, consultants, parties to collaboration agreements and other business partners use intellectual property

owned by others in their work for us, disputes may arise as to the rights in related or resulting know-how and inventions.

Furthermore, our intellectual property, other proprietary technology and

other sensitive company data is potentially vulnerable to loss, damage or misappropriation from system malfunction, computer viruses,

unauthorized access to our data or misappropriation or misuse thereof by those with permitted access and other events. While we

have invested to protect our intellectual property, confidential information and other data, and continue to work diligently in this area,

there can be no assurance that our precautionary measures will prevent breakdowns, breaches, cyber incidents or other events. Such events

could have a material adverse effect on our reputation, business, financial condition or results of operations.

Misappropriation or other loss of our intellectual property from any of

the foregoing would have an adverse effect on our competitive position and may cause us to incur substantial litigation costs.

We need to attract and retain key employees to be competitive.

Our ability to compete effectively depends upon our ability to attract

and retain executives and other key employees, including people in technical, marketing, sales, research and development, quality assurance

and regulatory compliance positions. We depend on key management personnel and attracting and retaining other qualified personnel,

and our business could be harmed if we lose key management personnel or cannot attract and retain other qualified personnel. We

do not maintain any “key man” insurance policies on the lives of any of our employees.

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In addition, if we expect to grow our operations, it will be necessary

for us to attract and retain additional qualified personnel. In particular, we will need to find experienced key employees to lead

our research and development and operations functions. The failure to attract, integrate, motivate, and retain additional skilled

and qualified personnel could have a material adverse effect on our business. We compete for such personnel against numerous companies,

including larger, more established companies with significantly greater financial resources than we possess. Our ability to recruit

such talent will depend on a number of factors, including compensation and benefits, work location and work environment. There can

be no assurance that we will be successful in attracting or retaining such personnel and the failure to do so could have a material adverse

effect on our business, financial condition and results of operations.

We sell a majority of our products through only a few distributors

on whom we depend, and our financial results depend on their purchasing patterns.

Most of our customers prefer to purchase our products through distributors,

rather than directly from us, because of “one-stop shopping” convenience and their ability to ship directly to patients. We

sell most of our products through a small number of distributors, two in the U.S. and two outside the U.S. As of December 31, 2021,

these four distributors comprised approximately 62% of our net revenues with one U.S. distributor contributing 41%. Purchasing patterns

by these distributors cannot always be predicted and fluctuate from quarter to quarter and year to year based on, among other things,

their expectations of customer demand. Any decline in business with the distributors outside the U.S. could have an adverse impact

on our business. If we were unable to sell through the distributors outside the U.S., we would have to find other distributors or

broaden our customer base and expand direct relationships with customers. Other distributors may not be available or may not agree

to arrangements that are commercially reasonable. In the U.S. we could transition to direct customer purchase; however, customers

may not want to purchase directly from us and may decide to purchase competitors’ products through their distributors. Moreover,

a transition from distributors to direct customer purchase would be time consuming and costly.

We and our customers are subject to extensive regulation by governments

around the world, and if these regulations are not complied with, existing and future operations may be curtailed, and we could be subject

to liability.

Our devices and our customers’ drug-device combination products,

and/or compatible products, that may utilize our device are subject to extensive regulation by governmental authorities in the United

States, Europe and other countries, including the FDA. Not only do these regulations present challenges during the regulatory approval

process, but after our devices or our customers’ drug-device combination products, and/or compatible products, that may utilize

our device are approved for new indications and placed in the market, numerous regulatory requirements will apply. These include,

but are not limited to QSR, labeling regulations and FDA prohibitions against the promotion of products for uncleared, unapproved or “off

label” uses, medical device reporting regulations and post-market surveillance regulations, and laws and regulations that govern

the development, testing, manufacturing, advertising, marketing and distribution of medical devices, including our devices and our customers’

drug-device combination products, and/or compatible products, that may utilize our device. The FDA has broad post-market and regulatory

enforcement powers.

In the European Union (“EU”), we are required to comply with

the new Medical Device Regulation (“MDR” or “EU MDR”) effective May 2021, which will supersedes the prior Medical

Device Directives. Medical devices which have a valid CE certificate to the current Medical Device Directives (issued before May

2021) can continue to be sold until May 2024 or until the CE certificate expires, whichever comes first, providing there are no significant

changes as defined in Article 120 of EU MDR. The MDR was published in May 2017 with a 3-year transition period. That transition

period was extended to May 2021 due to the COVID-19 pandemic. The CE mark required to sell medical devices in the EU is affixed

following conformity assessment and either approval from an appointed independent notified body or through self-certification by the manufacturer.

The selected pathway to CE marking is based on product risk classification. CE marking indicates conformity to the applicable

essential requirements of the relevant Medical Device Directives and in the future to the general safety and performance requirements

for the new MDR. The MDR will change multiple aspects of the existing regulatory framework for CE marking, such as increased clinical

evidence requirements and other new requirements, including Unique Device Identification (“UDI”) as well as many other post-market

obligations. MDR also significantly modifies and increases the compliance requirements for the industry and will require significant

investment in the near future to implement.

If our devices are commercialized as part of a drug-delivery combination

product we, as the manufacturer of the device component of that combination product, we are subject to unannounced and preapproval inspections

by the FDA of our manufacturing facility to determine our compliance with QSR and cGMP.

Failure to comply with applicable regulatory requirements can result in

an enforcement action by the FDA or other regulatory authority, which may include any or all of the following sanctions: fines, injunctions,

consent decrees and civil penalties, recall or seizure of our products or our customers’ drug-device combination products, operating

restrictions, partial suspensions or total shutdown of production, refusing our customers’ requests for regulatory approvals of

their drug-device combination products or new intended uses, as applicable, refusing our requests for regulatory approval of our devices,

withdrawing our customers’ or our regulatory approvals that may be granted and criminal prosecution.

- 15 -

The therapeutic efficacy of certain of our customers’ drug-device

combination products, and/or compatible products, that may utilize our device are either unproven in humans or has only been proven in

limited circumstances, and we may not be able to successfully develop and sell our products in combination with our customers’ drug-or-drug-device

combination products.

While some of our customers use our products with established, approved

drugs, in certain instances, the benefits of those drugs as injectable therapies are either unproven or have only been proven in limited

circumstances. Our ability to generate revenue from our products will depend heavily on the successful development, commercialization

and sales of our customers’ drug products or drug-device combination products, which is subject to many potential risks. For

example, data developed in clinical trials or following the commercialization of our customers’ drugs or drug-device combination

products may show that such therapies do not prove to be effective treatments for the targets they are being designed to act against (or

as effective as other treatments available). In clinical trials or following commercialization, it may be shown that those drugs interact

with human biological systems in unforeseen, ineffective or harmful ways. If those drugs are associated with undesirable side effects

or have characteristics that are unexpected, the pharmaceutical companies that make those drugs may need to abandon clinical development

or discontinue commercial sales or limit clinical development or sales to certain uses or subpopulations in which the undesirable side

effects or other characteristics are less prevalent, less severe or more acceptable from a risk-benefit perspective. As a result

of these and other risks described herein that are inherent in the development and sale of therapeutic agents, pharmaceutical companies

may never successfully develop or successfully commercialize their drugs, or the commercialization of their drugs may be abandoned or

severely limited, which may limit our profitability with respect to customers with drugs or drug-device combination products including

those drugs and our device, and we may not be successful in achieving commercial scale production and sales of our injectable drug delivery

systems in combination with certain drugs.

Certain of the injectable therapies being targeted for use with our

products are not approved but are in various phases of clinical development. These injectable therapies may be independently terminated

by their makers prior to submission of a regulatory filing or even after regulatory approval, resulting in the cessation of any revenue

associated with that contract or program.

We work with pharmaceutical and biotechnology companies who are targeting

the use of our products with a variety of injectable therapies. Certain of those injectable therapies are not FDA approved and are

in various phases of clinical development. The clinical development of these pipeline therapies can be terminated by their developers

at any stage. Furthermore, these pharmaceutical companies could obtain regulatory approval for their injectable therapies and decide

for business reasons not to require or encourage utilization of our device. Prior investments we have made in manufacturing capacity

or research and development will then not result in the generation of revenue that would have previously been anticipated.

Our commercial success depends upon the attainment of significant

market acceptance of drug product candidates to be included in our customers’ drug-device combination and/or compatible products,

that may utilize our device, if approved, among physicians, patients, healthcare payers or the medical community.

Even if pharmaceutical companies obtain regulatory approval for their drug

product candidates, their product candidates may not gain sufficient levels of market acceptance among physicians, healthcare payers,

patients or the medical community to make them commercially feasible. Market acceptance of our customers’ product candidates, if

they receive approval, depends on a number of factors, including the:

• efficacy and safety of the product candidates;

• clinical indications for which the product candidates are approved;

• safety of the product candidates seen in a broader patient group;

• prevalence and severity of any side effects;

• cost of treatment in relation to alternative treatments;

• relative convenience and ease of administration; and

• effectiveness of the pharmaceutical companies’ sales and marketing efforts.

If pharmaceutical companies’ candidates are approved but fail to

achieve market acceptance among physicians, patients or healthcare payers, we may not be able to generate anticipated revenue. This

may limit our ability to generate anticipated revenue from our prior investments. Moreover, even if we achieve commercial scale

production and sales of our injectable drug delivery systems in combination with certain injectable therapies, the makers of such therapies

may face indirect competition from companies who develop and market other brand name, biosimilar or generic injectable therapies as well

as alternative treatments and delivery methods that compete with our customers’ drug-device combination products, and/or compatible

products, that may utilize our device, which may have a material adverse effect on our results of operations, our financial condition

and/or cash flows.

- 16 -

Most brand name injectable therapies will face future competition

from generic or biosimilar therapies, which could significantly reduce their commercial viability.

Brand name injectable therapies will usually become exposed to competition

from generic or biosimilar rivals at some time after their regulatory approval and commercial launch. The average selling price

and market share of brand name injectable therapies can be significantly diminished following the introduction of generic or biosimilar

competition. These factors may result in our customers using our products with their brand name injectable therapies seeking to

withdraw such injectable therapy from the market or change market tactics in a way that makes the use of our products cost prohibitive.

This may result in reduction of revenues due to lower demand, termination of supply contracts, and other factors.

All of our components and raw materials are sourced from single suppliers.

If we are unable to obtain sufficient components or raw materials on a timely basis or for a cost-effective price, or if we experience

other supply difficulties, our business and results of operations may be adversely affected.

Our ability to meet customer demand depends, in part, on our ability to

obtain timely and adequate delivery of raw materials and components for our products. All of the materials and components that go

into the manufacturing of our products are single-sourced from third-party suppliers.

The price and supply of materials and components for our products may be

impacted or disrupted for reasons beyond our control. While we work with suppliers to ensure continuity of supply, no assurance can be

given that these efforts will be successful. Although we do carry strategic inventory and maintain insurance to help mitigate the

potential risk related to any supply disruption, there can be no assurance that such measures will be sufficient or effective. The

termination, reduction or interruption in supply of raw materials and components and an inability to quickly develop acceptable alternative

sources for such supply, could adversely impact our ability to manufacture and sell our products in a timely or cost-effective manner.

We do not have long-term agreements in place with any of our suppliers,

with the exception of a long-term agreement with our needle set subassembly supplier which we entered in 2020. Due to regulatory requirements

relating to the qualification of suppliers, we are not likely to be able to establish additional or replacement sources on a timely basis

or without excessive cost. We are in the process of establishing alternative sources of supply for our raw materials and components,

but there can be no assurance we will be able to do so.

Additionally, Command manufactures and supplies the Company’s subassemblies,

needle sets and tubing products in Nicaragua. There could be a delay in providing the products timely due to their climate and international

boundaries.

Additionally, volatility in our cost of energy, raw materials, components,

subassemblies, transportation/freight, and manufacturing and distribution could adversely affect our results of operations. Climate

change (including laws or regulations passed in response to it) could increase our costs, in particular our costs of supply, energy and

transportation/freight. Material or sustained increases in the price of oil and natural gas could have an adverse impact on the

cost of many of the plastic materials we use to make and package our products, as well as our transportation/freight costs. These

outcomes may in turn result in customers transitioning to available competitive products, loss of market share, negative publicity, reputational

damage, loss of customer confidence or other negative consequences (including a decline in stock price).

Our failure to comply with laws and regulations relating to reimbursement

of health care products may subject us to penalties and adversely impact our reputation, business, results of operations, financial condition

and cash flows.

Our devices are purchased principally by specialty pharmacies and ambulatory

service providers or hospitals that typically bill various third-party payers, such as governmental programs (e.g., Medicare, Medicaid

and comparable non-U.S. programs), private insurance plans and managed care plans, for the healthcare services provided to their patients.

The ability of those customers to obtain appropriate reimbursement from third-party payers for our products and the drugs they administer

is critical because it affects which products customers purchase and the prices they are willing to pay. As a result, our devices

are subject to regulation regarding quality and cost by U.S. governmental agencies, including the Centers for Medicare & Medicaid

Services (“CMS”), as well as comparable state and non-U.S. agencies responsible for reimbursement and regulation of health

care goods and services, including laws and regulations related to kickbacks, false claims, self-referrals and health care fraud. Many

states have similar laws that apply to reimbursement by state Medicaid and other funded programs, and in some cases to all payers. In

certain circumstances, insurance companies can attempt to bring a private cause of action against a manufacturer for causing a false claim

to be filed under the Federal Racketeer Influenced and Corrupt Organizations Act. In addition, as a manufacturer of FDA-approved devices

reimbursable by federal healthcare programs, we are subject to the Physician Payments Sunshine Act, which requires us to annually report

certain payments and other transfers of value we make to U.S.-licensed physicians or U.S. teaching hospitals. Any failure to comply

with these laws

and regulations could subject us or our officers and employees to criminal

and civil financial penalties. Similar reporting requirements applicable to medical device manufacturers have also been implemented

by some states. Failure to comply with these state requirements could result in civil monetary penalties being assessed against us.

- 17 -

These laws and regulations, among other things, constrain our business,

marketing and other promotional activities by limiting the kinds of financial arrangements, including sales programs, we may have with

hospitals, physicians or other potential purchasers of our products. Due to the breadth of these laws, the narrowness of statutory exceptions

and regulatory safe harbors available, and the range of interpretations to which they are subject, it is possible that some of our current

or future practices might be challenged under one or more of these laws.

To enforce compliance with the healthcare regulatory laws, certain enforcement

bodies have recently increased their scrutiny of interactions between healthcare companies and healthcare providers, which has led to

a number of investigations, prosecutions, convictions and settlements in the healthcare industry. Responding to investigations can be

time-and resource-consuming and can divert management’s attention from the business. Additionally, as a result of these investigations,

healthcare providers and entities may have to agree to additional compliance and reporting requirements as part of a consent decree or

corporate integrity agreement. Any such investigation or settlement could increase our costs or otherwise have an adverse effect on our

business. Even an unsuccessful challenge or investigation into our practices could cause adverse publicity and be costly to respond

to. If our operations are found to be in violation of any of the healthcare laws or regulations described above or any other healthcare

regulations that apply to us, we may be subject to penalties, including administrative, civil and criminal penalties, damages, fines,

exclusion from participation in government healthcare programs, such as Medicare and Medicaid, imprisonment, contractual damages, reputational

harm, disgorgement and the curtailment or restructuring of our operations. In addition, we are subject to the U.S. Foreign Corrupt

Practices Act and similar anti-corruption laws outside the U.S. Actual or alleged violation of these laws by our employees, consultants,

sales agents or distributors could subject us to investigations by the U.S. or foreign governments, significant criminal or civil sanctions

and other liabilities, and damage our reputation.

We may need additional funding in the future, and if we are unable

to raise capital when needed, we may be forced to delay, reduce or eliminate our product development, commercial efforts, or sales efforts.

Producing and marketing our developed products is costly. Although

we believe we currently have adequate capital to fulfill our near-term funding needs, we may need to raise additional capital in the future

in order to execute our business plan and help us fund the development and commercialization of new products. We raised approximately

$26.6 million from the equity offering in 2020.

We may finance future cash needs through public or private equity offerings

and may also use debt financings or strategic collaboration and licensing arrangements. We may seek to access the public or private

equity markets whenever conditions are favorable, even if we do not have an immediate need for additional capital. To the extent

that we raise additional funds by issuing equity securities, our shareholders may experience additional dilution; any debt financing,

if available, may involve restrictive covenants and could result in high interest expense. If we raise additional funds through

collaboration and licensing arrangements, it may require us to relinquish certain enumerated rights to our product candidates, processes,

technologies, or development projects, or to enter into licenses on terms that are not favorable to us. We cannot be certain that

additional funding will be available on acceptable terms, or at all. If adequate funds are not available from the foregoing sources,

we may consider additional strategic financing options, or we may be required to delay, reduce the scope of, or eliminate our research

or development and/or some of our commercialization efforts.

We may experience difficulties resulting from our evolving management

structure and executive team.

We have made a number of changes to our management structure throughout

the organization since July 2018 and have filled a number of these positions while we are actively recruiting to fill others. Although,

we believe the persons who currently and will serve in these positions are and will be qualified to do so, they may take time to integrate

into the organization and with each other, if at all. Many of these persons have or will have had little to no experience with our

company prior to joining us, which may result in delays in our ability to implement our business plans. If we are unable to integrate,

motivate and retain the services of our new executives and other managers, or if integration takes longer than we expect, it may have

an adverse effect on our business and financial condition.

Changes in tax or labor laws or exposure to additional income tax

liabilities could increase our costs and reduce our margins.

Changes to the tax and labor laws in the U.S. or other countries in which

we operate could have an adverse effect on our operating results. Certain changes in tax rates, deductibility of interest, deductibility

of executive compensation expense, expensing of capital expenditures, the ability to use certain tax credits, taxation on earnings from

international business operations, and the system of taxation (from worldwide to territorial) could adversely affect our financial condition

and results of operations. Taxing authorities may audit us from time to time and disagree with certain positions we have taken in

respect of our tax liabilities. We regularly assess the likely outcomes of these audits in order to determine the appropriateness

of our tax provision. However, we may not accurately predict the outcome of these audits, and as a result the actual outcome of

these audits may have an adverse impact on our financial results.

- 18 -

Prior to the U.S. presidential election, President Biden proposed an increase

in the U.S. corporate income tax rate from 21% to 28%, the creation of a 10% penalty on certain imports and a 15% minimum tax on worldwide

book income.

Our manufacturing operations depend on low-cost labor. Recent increases

in U.S. minimum wage requirements, as well as those imposed by the state of New York and New Jersey will increase our costs for employees

to support those operations, reduce our margins and negatively impact our profit.

A downturn in global economic conditions could adversely affect our

operations.

Source: SEC EDGAR (public domain) · 10-K for the period ended 2021-12-31, filed 2022-03-02 · accession 0001161697-22-000133

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