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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 2022-12-31

← all KRMD documents
filed 2023-03-08 · EDGAR original ↗

Our rendering of the filing — original pagination and typography are not reproduced, and tables are reduced to their short label cells (the figures live on FA). Nothing is summarized: every line below is the filing's own text.

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UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, DC 20549

FORM 10-K

☒ ANNUAL

REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the fiscal year ended December 31, 2022

OR

☐ TRANSITION

REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period from ____________ to __________

Commission file number 0-12305

KORU MEDICAL SYSTEMS, INC.

(Exact name of registrant as specified in its charter)

100 Corporate Drive, Mahwah, New Jersey 07430

(Address of principal executive offices) (Zip Code)

(845)-469-2042

Registrant’s telephone number, including area

code

Securities registered pursuant to Section 12(b) of the Act:

Title of each class Trading Symbol(s) Name of each exchange on which registered

common stock, $0.01 par value KRMD The Nasdaq Stock Market

Securities registered pursuant to Section 12(g) of the Act:

COMMON STOCK, $.01 PAR VALUE

(Title of Class)

Indicate by check mark if the registrant is a well-known seasoned issuer,

as defined in Rule 405 of the Securities Act. Yes ☐No☒

Indicate by check mark if the registrant is not required to file reports

pursuant to Section 13 or Section 15(d) of the Act. Yes ☐No☒

Indicate by check mark whether the registrant (1) has filed all reports

required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter

period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.

Yes☒ No ☐

Indicate by check mark whether the registrant has submitted electronically

every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§ 232.405 of this chapter) during

the preceding 12 months (or for such shorter period that the registrant was required to submit such files.) Yes☒ No ☐

Indicate by check mark whether the registrant is a large accelerated filer,

an accelerated filer, a non-accelerated filer, smaller reporting company, or an emerging growth company. See the definitions of “large

accelerated filer,” “accelerated filer,” “smaller reporting company,” and “emerging growth company”

in Rule 12b-2 of the Exchange Act.

Large accelerated filer ☐ Accelerated filer ☐

Non-accelerated filer ☒ Smaller reporting company ☒

Emerging growth company ☐

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. ☐

Indicate by check mark whether the registrant has filed a report on and

attestation to its management’s assessment of the effectiveness of its internal control over financial reporting under Section 404(b)

of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered public accounting firm that prepared or issued its audit report. ☐

If securities are registered pursuant to Section 12(b) of the Act, indicate

by check mark whether the financial statements of the registrant included in the filing reflect the correction of an error to previously

issued financial statements. ☐

Indicate by check mark whether any of those error corrections are restatements

that required a recovery analysis of incentive-based compensation received by any of the registrant’s executive officers during

the relevant recovery period pursuant to §240.10D-1(b). ☐

Indicate by check mark whether the registrant is a shell company (as defined

in Rule 12b-2 of the Act). Yes ☐No☒

Based on the closing sales price of June 30, 2022, the aggregate market

value of the voting and nonvoting common equity held by non-affiliates of the registrant was $71,872,771.

As of March 8, 2023, 45,519,164 shares of common stock, $0.01 par value

per share, were outstanding, which excludes 3,420,502 shares of Treasury Stock.

DOCUMENTS INCORPORATED BY REFERENCE

Portions of the registrant’s proxy statement for the 2023 Annual

Meeting of Shareholders are incorporated herein by reference in Part III of this Annual Report on Form 10-K to the extent stated herein.

Such proxy statement will be filed with the Securities and Exchange Commission within 120 days of the registrant’s fiscal year ended

December 31, 2022.

INDEX TO FORM 10-K

Page

PART I

Item 1. Business 1

Item 1A. Risk Factors 8

Item 1B. Unresolved Staff Comments 24

Item 2. Properties 24

Item 3. Legal Proceedings 24

Item 4. Mine Safety Disclosures 24

PART II

Item 6. Selected Financial Data 24

Item 7A. Quantitative and Qualitative Disclosures about Market Risk 29

Item 8. Financial Statements and Supplementary Data 29

Item 9A. Controls and Procedures 47

Item 9B. Other Information 47

Item 9C. Disclosure Regarding Foreign Jurisdictions that Prevent Inspections 47

PART III

Item 10. Directors, Executive Officers, and Corporate Governance 48

Item 11. Executive Compensation 48

Item 14. Principal Accountant Fees and Services 48

PART IV

Item 15. Exhibits and Financial Statement Schedules 48

Signatures 51

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PART I

Throughout this report, the “Company,” “KORU Medical,”

“KORU,” “we,” “us” or “our” refer to KORU Medical Systems, Inc.

FORWARD LOOKING STATEMENTS

This Annual Report on Form 10-K contains “forward-looking

statements” within the meaning of Section 27A of the Securities Act of 1933, as amended, and Section 21E of the Securities

Exchange Act of 1934, as amended. Forward-looking statements can be identified by words such as: “believe,”

“plan,” “goal,” “intend,” “seek,” “expect,” “will,” and

similar references to future periods. Examples of forward-looking statements include, among others, statements we make under

“Our Strategy” in Business under Item 1 of this Form 10-K and “Liquidity and Capital Resources” in

Management’s Discussion and Analysis of Financial Condition and Results of Operations under Item 7 of this Form 10-K, and

statements regarding completion of our move to the newly leased facility including continuity of product supply, compliance with EU

MDR, transition of our outsourced manufacturing, 2023 expenses, needs for additional capital, capital investments, inventory levels,

plans for expansion of our share position and products, and increase in patient SCIg prescriptions. Forward-looking statements are

neither historical facts nor assurances of future performance. Instead, they are based only on our current beliefs, expectations,

and assumptions regarding the future of our business, future plans and strategies, projections, anticipated events and trends, the

economy and other future conditions. Because forward-looking statements relate to the future, they are subject to inherent

uncertainties, risks and changes in circumstances that are difficult to predict and many of which are outside of our control.

Our actual results and financial condition may differ materially from those indicated in the forward-looking statements.

Therefore, readers should not rely on any of these forward-looking statements.

Important factors that could cause our actual results and financial condition

to differ materially from those indicated in the forward-looking statements include, among others, those discussed in this Annual Report

on Form 10-K, and in particular, the risks discussed under the caption “Risk Factors” in Item 1A, and those discussed in other

documents we file with the Securities and Exchange Commission (“SEC”).

Any forward-looking statement made by us in this Annual Report on Form

10-K is based only on information currently available to us and speaks only as of the date on which it is made. We undertake no

obligation to publicly update any forward-looking statement, whether written or oral, that may be made from time to time, whether as a

result of new information, future developments or otherwise.

ITEM 1. BUSINESS

OUR BUSINESS

KORU Medical develops, manufactures and markets proprietary portable

and innovative medical devices primarily for the subcutaneous drug delivery market as governed by the United States Food and Drug Administration

(the “FDA”) quality and regulatory system and international standards for quality system management. Our focus is primarily

concentrated on our mechanical infusion products, the FREEDOM Infusion Systems (which we refer to as the “FREEDOM System”

when used with one or more accessories), which include the FREEDOM60® Syringe Driver, the FreedomEdge® Syringe Driver, HIgH-Flo

Subcutaneous Safety Needle SetsTM and Precision Flow Rate TubingTM.

Our revenues are derived from three business sources: (i) domestic

core, (ii) international core, and (iii) novel therapies. Our core domestic and international revenues consist of sales of

our syringe drivers, tubing and needles (“Product Revenue”) for the delivery of subcutaneous drugs that are FDA cleared

for use with the Freedom Infusion Systems, with the primary delivery for immunoglobulin to treat Primary Immunodeficiency Diseases

(“PIDD”) and Chronic Inflammatory Demyelinating Polyneuropathy (“CIDP”). Novel therapies consist of Product

Revenue for feasibility/clinical trials (pre-clinical studies, Phase I, Phase II, Phase III, ) of biopharmaceutical companies in the

drug development process as well as non-recurring engineering services (“NRE”) revenues (including testing and

registration services) received from biopharmaceutical companies to ready or customize the FREEDOM System for clinical and

commercial use.

OUR MISSION

Our mission is to improve the quality of life of patients around the world

by delivering innovative, effective, and easy-to-use drug delivery systems that can be used at home or alternate site settings, for patient

self-administration of drug therapy.

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OUR STRATEGY

We plan to become a leading provider of solutions for subcutaneous large-volume

infusions defined as greater than 10ml. We intend to accomplish this objective by increasing penetration of our core subcutaneous immunoglobulin

(“SCIg”) market and extending into new subcutaneous drug therapies.

We have identified multiple factors we believe are driving growth of the

SCIg market. These include:

We intend to maintain and extend our leadership position in the SCIg market

through clinical and product innovation and commercial excellence. By improving our products, establishing thought leadership in subcutaneous

therapy, partnering with drug manufacturers, expanding geographically, and executing commercially, we intend to increase our overall global

share position and the number of patients prescribed SCIg over intravenous Ig.

Furthermore, we plan to expand into new therapies outside of SCIg. We estimate

that at least 100 large-volume drugs are in clinical development utilizing subcutaneous infusion. The pipeline is driven by the need to

deliver high therapeutic doses, difficulty in formulating large molecules into small volumes, nursing shortage, pharmaceutical companies

shifting development programs toward at-home subcutaneous therapy, and other factors. Biopharmaceutical manufacturers seek device partners

during the drug development process. We intend to partner with them during clinical development—generating services revenues to

prepare and customize our products for clinical use and regulatory clearance, as well as, product revenues post commercialization.

We believe our track record of regulatory clearance and successful patient use, combined with our channel access,

position KORU to both maximize our growth in the core SCIg market and expand into new therapeutic areas.

OUR PRODUCTS

KORU’s infusion devices work together as a system to deliver life-saving

therapies to patients with chronic illnesses, such as PIDD and CIDP. The FREEDOM System comprises the FREEDOM60 Syringe Driver (standard

60/50ml syringe compatible) and FreedomEdge Syringe Driver (standard 30ml and 20ml syringe and prefilled syringe compatible), HIgH-Flo

Subcutaneous Safety Needle Sets and Precision Flow Rate Tubing. The systems are portable, easy to operate, maintenance free and

do not require batteries or electricity. The FREEDOM System operates at a lower pressure than an electrical, volumetric pump and maintains

a balance between what a patient’s subcutaneous tissues can tolerate what the system delivers.

Our FREEDOM System is cleared for the most on-label subcutaneous

indications including specific FDA clearance for: delivery of specific medications through subcutaneous and intravenous routes,

including specific clearance for leading immune globulins Cutaquig ®, Cuvitru®, Hizentra®, Xembify, Empaveli®

(branded Aspaveli® outside the United States), Gammagard Liquid®, and a variety of antibiotics. The FREEDOM System is the

only infusion system specifically cleared for SCIg delivery with a prefilled syringe, the Hizentra® 20ml prefilled syringe.

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Ambulatory infusion systems are most prevalent in the home care and alternate

site markets. The SCIg products delivered by the FREEDOM System are indicated for a variety of conditions, including PIDD and CIDP

in the United States and PIDD, CIDP and Secondary Immunodeficiency Disease (“SIDD”) in Europe. Empaveli® is indicated

for Paroxysmal Nocturnal Hemoglobinuria (“PNH”). The use of the FREEDOM System for SCIg drug delivery continues to increase,

and it remains the market leading delivery system in the U.S. for these treatments. In recent years Hizentra® has received an

expanded indication for treatment of CIDP in the United States and multiple SCIg drugs have received indications for CIDP and SID outside

of the United States. It is expected that patient access to SCIg will expand as new drugs are developed, existing drugs are approved and/or

marketed in new countries, and existing drugs receive new indications.

HIgH-Flo Subcutaneous Safety Needle Sets are an important element of the

FREEDOM System. The needle sets are available in 26- and 24-gauge sizes and feature unique design elements specific to subcutaneous self-administration.

One such feature includes a back-cut needle designed for more comfort and less tissue damage with flexible wings to minimize patient

discomfort over prior needle set offerings.

Precision Flow Rate Tubing is designed for repeatable flow rates without

allowing unrestricted flow. The tubing regulates the flow rate and infusion time for various applications when used with the FREEDOM

System. Each tubing set provides a different level of flow restriction and consistently delivers medication with low residual volume

to minimize drug waste.

SALES AND DISTRIBUTION

The FREEDOM System is sold through both direct sales and medical device

distributors to pharmaceutical companies, specialty pharmacy customers and home infusion providers. Our products are sold principally

through a small number of distributors so our specialty pharmacy customers receive the benefit of remote inventory management and one-stop

shopping. We sell the majority of our products through three distributors in the U.S. and two distributors outside the U.S. As

of December 31, 2022, these five distributors comprised approximately 72% of our net revenues with one of our U.S. distributors contributing

approximately 41%.

Specialty pharmacies, home infusion providers, and distributors are our

primary sales contacts, although we provide education and training materials to clinicians, patients and patient advocates both in the

field and online.

MANUFACTURING AND RAW MATERIALS

We currently perform product assembly, calibration, pre- and post-assembly

quality control inspection and testing, and final packaging at our Chester, NY facility and have been transitioning those activities to

our leased facility in Mahwah, NJ. We expect to transition all remaining activities to Mahwah, NJ in March 2023. We have entered

into an agreement with Command Medical Products, Inc. (“Command”), to manufacture and supply substantially all of the Company’s

subassemblies, needle sets and tubing products for supply continuity and cost savings. We expect the transition to Command to be completed

no later than the second quarter of 2023.

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

obtain timely and adequate delivery of components for our products. All of the components that go into the manufacturing of our products

and accessories are sourced from third-party suppliers on a single source basis. The Company uses single-source suppliers in part due

to governmental approval and validation requirements. A change in supplier, or the use of multiple suppliers of the same materials, often

would necessitate additional approvals and validations, which the Company seeks to avoid unless and until the need arises. The Company

does not have any contracts with suppliers that impose material binding obligations on the Company or provide the Company with any material

rights or benefits, other than the agreement with Command.

RESEARCH AND DEVELOPMENT

We recognize the importance of innovation to our long-term success and

are committed to research and new product development activities. Our product development team along with outside engineering resources

are engaged in continuously improving existing product performance and researching new product opportunities to enhance our product portfolio.

We spent $5.0 million and $2.5 million on research and development for the years ended December 31, 2022 and 2021, respectively.

We intend to make additional investments in research and development over the next twelve months to support adding research and

development capability to develop a “next-generation” infusion pump and consumable system.

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REGULATORY

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

development, testing, manufacturing, labeling, marketing and distribution of our products.

The FDA regulates, among other things, the research, development, testing,

manufacturing, approval, labeling, storage, recordkeeping, advertising, promotion, marketing, distribution, post approval monitoring and

reporting, import and export of medical devices in the U.S. to assure the safety and effectiveness of medical products for their intended

use. Thus, both before and after a product is commercially released, we have ongoing responsibilities under the FDA. For instance,

all medical devices marketed in the U.S. must be manufactured in accordance with the FDA’s quality system regulations (“QSRs”).

Accordingly, our facility and procedures and those of our applicable suppliers are also subject to periodic inspections by the FDA

to determine compliance with applicable laws and regulations. The Federal Trade Commission also regulates the advertising of our

products. Further, we are subject to laws directed at preventing fraud and abuse, which subject our sales and marketing, training

and other practices to government scrutiny.

Our business is also affected by patient privacy laws and government payor

cost containment initiatives, as well as environmental health and safety laws and regulations.

U.S. Device Classification and Clearance

Except where an exemption applies, each new or significantly modified medical

device we seek to commercially distribute in the U.S. will require either a premarket notification to the FDA requesting permission for

commercial distribution under Section 510(k) of the Federal Food, Drug and Cosmetic Act (“FFDCA”), also known as a 510(k)

clearance, approval of a pre-market approval (“PMA”) application, or as part of a drug-device combination product through

a Biologics License Application (“BLA”) or New Drug Application (“NDA”). For example, the use of our FREEDOM

System with therapies not covered by the existing FDA clearance will require additional 510(k) clearance , BLA, NDA or PMA approval.

Under the 510(k) process, applicants must demonstrate to the FDA that a

device is as safe and effective as, or substantially equivalent to, a legally marketed device, known as the “predicate” device.

Applicants must submit performance data to establish substantial equivalence. In some instances, data from human clinical

trials must also be submitted in support of a 510(k), and this data must be collected in a manner that conforms to the applicable Investigational

Device Exemption (“IDE”) regulations. The FDA must issue a substantial equivalence determination before commercial distribution

can occur. Changes to cleared devices that will not significantly affect the safety or effectiveness of the device can generally

be made without additional 510(k) submissions. Changes that will significantly affect the safety or effectiveness of the device

will require a new 510(k) prior to marketing of the modified device. We cannot predict with any certainty how future reforms to

Federal regulations may impact our business. See “ITEM 1A. RISK FACTORS.”

Under the PMA application process, the applicant must demonstrate that

the device is safe and effective for its intended use. This approval process applies to most Class III devices, and generally requires

clinical data to support the safety and effectiveness of the device, obtained in conformance with IDE regulations. The FDA will

approve a PMA application if it finds that there is a reasonable assurance that the device is safe and effective for its intended purpose,

and that the proposed manufacturing is in compliance with the QSRs. For novel technologies, the FDA will seek input from an advisory

panel of medical experts regarding the safety and effectiveness of, and their benefit-risk analysis for the device. The PMA process

is generally more detailed, lengthier and more expensive than the 510(k) process, though both processes can be expensive and lengthy,

and requires payment of significant user fees, unless an exemption is available.

Under the NDA and BLA application process, the applicant must demonstrate

that the drug or drug-device combination is safe and effective for its intended use. Various FDA reviewers will provide written

evaluations in their areas of expertise which are consolidated and provided to FDA senior staff for final evaluation. FDA then provides

the application sponsor approval or a deficiency letter. In the case of a deficiency letter, the sponsor must submit an adequate response

to continue the review process. The NDA and BLA processes involve considerable expense associated with data collection and analysis and

other expenses.

We are also required to comply with the regulations of every other country

where we commercialize products before we can launch or maintain new products on the market. Many countries that previously did

not have medical device regulations, or had minimal regulations, are now introducing them.

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International sales of medical devices manufactured in the U.S. that are

not approved by the FDA for use in the U.S., or that are banned or deviate from lawful performance standards, are subject to FDA export

requirements. Additionally, 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 require approval in the country of origin first. Most countries outside of the U.S. require that product

approvals be recertified on a regular basis, generally every five years. The recertification process requires that we evaluate any

device changes and any new regulations or standards relevant to the device and, where needed, conduct appropriate testing to document

continued compliance. Where recertification applications are required, they must be approved in order to continue selling our products

in those countries.

Post-Approval Regulation

Even after a device is cleared or approved by FDA for marketing, numerous

regulatory requirements continue to apply. The FDA and other worldwide regulatory agencies and competent authorities actively monitor

compliance to local laws and regulations through review and inspection of design and manufacturing practices, record-keeping, reporting

of adverse events, labeling and promotional practices. The FDA can ban certain medical devices, detain or seize adulterated or misbranded

medical devices, order repair, replacement or refund of these devices and require notification of health professionals and others with

regard to medical devices that present unreasonable risks of substantial harm to the public health. The FDA may also enjoin and

restrain a company for certain violations of the FFDCA and the Safe Medical Devices Act pertaining to medical devices or initiate action

for criminal prosecution of such violations. In addition, FDA and other governmental agencies such as the Department of Justice

can take action against a company that promotes “off-label” uses. Regulatory agencies and authorities in the countries

where we do business can halt production in or distribution within their respective country or otherwise take action in accordance with

local laws and regulations. Any adverse regulatory action, depending on its magnitude, may restrict a company from effectively marketing

and selling its products, may limit a company’s ability to obtain future premarket clearances or approvals, and could result in

a substantial modification to a company’s business practices and operations.

Manufacturing Regulation

We must also comply with FDA and foreign agency regulations governing medical

device manufacturing practices. The FDA and foreign agencies require manufacturers to register their establishments, and they monitor

compliance with device manufacturing requirements through inspections of manufacturing facilities. If an investigator observes conditions

that might be violative, the manufacturer must correct those conditions or explain them satisfactorily or face potential regulatory action

that might include physical removal of the product from the marketplace. We are an FDA-registered medical device manufacturer and

must demonstrate that we comply with the FDA’s QSR and Current Good Manufacturing Practices (“cGMPs”).

We believe that our products and procedures are in compliance with all

applicable FDA and international regulations. There is no assurance, however, that other products we are developing or products

that we may develop in the future will be cleared by the FDA and classified as Class II products, or that additional regulations restricting

the sale of our present or proposed products will not be promulgated by the FDA or other foreign agencies. In addition, changes

in FDA, or other federal or state health, environmental or safety regulations or their applications could adversely affect our business.

Other Healthcare Laws

We are subject to additional healthcare regulation and enforcement by the

federal government and by authorities in the states and foreign jurisdictions in which we conduct our business. These laws include:

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Violations of any of the laws described above include civil and criminal

penalties, damages, fines, the curtailment or restructuring of an entity’s operations, the debarment, suspension or exclusion from

federal and state healthcare programs and/or imprisonment.

Coverage and Reimbursement

Our profitability and operations are subject to changes in legislative,

regulatory and reimbursement policies and decisions as well as changes in private payer reimbursement coverage and payment decisions and

policies. Our products are purchased by specialty pharmacies and ambulatory service providers or hospitals that typically bill various

third-party payors, 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 and products provided to their patients. The ability of our customers to obtain

appropriate coverage and reimbursement for our products and the drugs they administer is critical because it affects which products customers

purchase and the price they are willing to pay. Third-party payors are increasingly reducing coverage and reimbursement for certain

healthcare services and products and challenging prices charged for healthcare services and products.

Environmental Health and Safety Laws

We are required to comply with federal, state, and local environmental

laws; however, there is no significant effect of compliance on capital expenditures, earnings, or competitive position. We do not

use significant amounts of hazardous materials in the assembly of our products.

COMPETITION AND THE MARKET

Competition for the FREEDOM System includes electronic (volumetric) pumps,

elastomeric (infuser) pumps, and fully mechanical pumps as well as other types of pumps. Safety, ease of use, familiarity, cost

effectiveness, and accuracy are the principal driving influencers of pump selection. Electronic pumps deliver drugs at a programmed

flow rate. They are more costly and require electricity or batteries, extensive training and maintenance and must be programmed

by a qualified pharmacist or clinician. Elastomeric pumps are one-time-use balloon type devices used for infusion of drugs in intravenous

and surgical wound site applications. Pharmacies are required to fill them with drugs and deliver them to the patient. They

are easy to use from the patient point of view but can be more costly and time consuming to fill, are temperature sensitive and have larger

residual volumes than other delivery systems.

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Competition for infusion devices for new drugs includes a variety of technologies

and companies. No single technological approach—autoinjectors, electronic (volumetric pumps), mechanical pumps, needle-free injectors,

on-body wearable devices, pen injectors, and pre-filled syringes—will meet the needs of all or even a majority of drugs. For drugs

requiring infusion volumes over 3 ml, the segment most similar to the SCIg drugs currently delivered by the FREEDOM System, the most relevant

approaches include mechanical pumps, on-body wearable devices, and simple electronic pumps. Challenges to their successful commercialization

include high costs per infusion, increased environmental impact, complexity for users, and complex mechanisms with multiple failure modes.

HUMAN CAPITAL RESOURCES

As of December 31, 2022, we had 85 full time employees and 1 part time

employee. As of December 31, 2022, approximately 53% of the Company’s workforce was female and approximately 43% of the Company’s

employees in managerial roles were female. Approximately 41% were minorities (non-White) in the Company workforce as of December

31, 2022. None of our employees are represented by a collective bargaining agreement.

To help drive consistent execution of our business strategy, including

our customer focused philosophy, and support their development, we provide training opportunities to our employees that align with their

responsibilities over their career with us. We maintain a dedicated Internet-based learning platform with a broad portfolio of written,

audio-visual and interactive enterprise-wide and discipline-specific policy and training materials. This platform includes a library

of self-directed courses and virtual, instructor-led programs for employees at all levels of our organization. Managers and supervisors

are provided training to help their employees progress in their professional development.

We believe our employees are key to achieving our business objectives.

We have COVID-19 prevention protocols in place to minimize the spread of COVID-19 in our workplace.

Our key human capital measures include employee safety, turnover, absenteeism

and production. We frequently benchmark our compensation practices and benefits programs against those of comparable industries

and in the geographic areas where our facilities are located. We believe that our compensation and employee benefits are competitive

and allow us to attract and retain skilled and unskilled labor throughout our organization. Our notable health, welfare and retirement

benefits include:

• Company subsidized health insurance

• 401(k) Plan with Company matching contributions

• Paid time off

• Life and disability insurance

We strive to maintain an inclusive environment free from discrimination

of any kind, including sexual or other discriminatory harassment. Our employees have multiple avenues available through which inappropriate

behavior can be reported, including a confidential hotline. All reports of inappropriate behavior are promptly investigated with

appropriate action taken to stop such behavior.

PATENTS AND INTELLECTUAL PROPERTY

We have patents and other intellectual property that we believe protect the FREEDOM System, and we continue to file

patent applications in connection with our research and development activities. As of December 31, 2022, we own 14 U.S. Patents and 60

foreign patents. In addition, we have 5 pending U.S. patent applications and 11 foreign patent applications. The fundamental patents protecting

our drug delivery systems extend until 2034 and beyond.

EXECUTIVE OFFICERS

The following table sets forth certain information with respect to our

executive officers as of March 8, 2023:

Name Age Position / Held Since

Linda Tharby 54 Chief Executive Officer and President (since April 2021)

Brian Case 50 Chief Technology Officer (since April 2022)

Executive officers hold office at the discretion of the Board of Directors.

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Ms. Tharby was appointed as President and CEO in April 2021. Ms. Tharby

has over 25 years of executive leadership experience building and leading strong performing global organizations that develop and commercialize

products and service innovations, while delivering solutions to patients in the home setting. Prior to joining KORU, Ms. Tharby spent

the last 24 years working in various roles of increased responsibility at Becton Dickinson (“BD”). Ms. Tharby was a

member of the Executive Leadership team of BD that transformed the company from an $8 billion medical supplies company to an $18 billion

global medical technology company. Ms. Tharby’s last role was as Chief Customer Experience Officer from July 2018 through

December 2020. Prior to that she served as BD’s Chief Human Resources Officer, from October 2016 through July 2018. From 1998

to 2016, she held numerous senior global business leadership roles at BD, including Executive Vice President and President of Life Sciences,

Group President of Pre-Analytical Systems and Biosciences, Worldwide President of Diabetes Care, and Vice President/General Manager of

Pharmaceutical Systems. Ms. Tharby has an Honors Bachelor of Business Administration from Wilfrid Laurier University in Waterloo, Ontario

Canada.

Mr. Adams joined KORU Medical Systems in November 2021 as Vice President

of Financial Planning and Analysis and was appointed Interim- Chief Financial Officer in July 2022. Mr. Adams has an extensive background

in financial planning, corporate finance, commercial and supply chain finance, and mergers and acquisitions (M&A). Prior to joining

KORU, Mr. Adams spent 10 years at Integra Life Sciences in various leadership positions in Finance and Accounting Controllership with

most recent position as Senior Director of Finance. In this role, Mr. Adams was the head of finance for Integra’s Tissue Technology

Business where he served a leading role in supporting a $500 million business unit to high growth and profitability. Previous roles included

Group Controller/Head of FP&A Global Supply and prior to Integra Life Sciences, Mr. Adams served as Director of Finance at Pfizer

Inc serving in many domestic and international roles. Mr. Adams earned his Bachelor of Science in Business Administration-Accounting &

Finance from the Ohio State University.

Mr. Case joined KORU Medical Systems in April 2022 as Chief Technology

Officer. Mr. Case brings over 20 years of research and development experience working with a combination of large and small medical device

companies. For the 16 years prior to joining KORU, Mr. Case was an R&D leader with Fresenius Kabi, a global leader specializing

in lifesaving medicines and technologies for infusion, transfusion, and clinical nutrition. As the Vice President of R&D for

the Transfusion and Cell Technologies business, Mr. Case provided global business and technical leadership to drive the long-term product

vitality of the business and promote entry into new business areas. During his time at Fresenius, Mr. Case’s many accomplishments

included bringing new products and technologies to market, leading to new business divisions, multiple international product approvals

and value creation for the company. Mr. Case also led the Project Management office for the company, responsible for the identification

and implementation of best practices and functional excellence. Prior to Fresenius, Mr. Case was the R&D Manager, Advanced Research

at Cook Medical where he led a cross-functional team that developed and assessed new technologies to create a product portfolio to service

the peripheral disease market. Mr. Case’s work has been prolific with over 100 patents filed during his career. Mr. Case received

his Master of Science in Engineering Management from Rose-Hulman Institute of Technology, and his Bachelor of Science in Engineering Mechanics,

from University of Illinois.

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.

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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 with devices we do not offer or 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 December 2028 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 December 2028 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. In early 2023, the transition period was further extended

to December 2028 for class IIa products. 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.

Our products are also subject to approval and regulation by foreign regulatory

and safety agencies. For example, the EU has adopted the EU Medical Device Regulation (the “EU MDR”) and the In Vitro Diagnostic

Regulation (the “EU IVDR”), each of which impose stricter requirements for the marketing and sale of medical devices, including

in the area of clinical evaluation requirements, quality systems and post-market surveillance. Implementation of the compliance requirements

of these regulations requires us to incur significant expenditures and utilize resources. Failure to continue to meet these requirements

could adversely impact our business in the EU and other regions that tie their product registrations to the EU requirements.

If we are unable to comply with the MDR by December 2028, we will not be able

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

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 facilities. 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. 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.

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We take precautions to safeguard our facilities, 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.

Public health crises, such as the COVID-19 pandemic, have had, and

could in the future have, a negative effect on our business.

Pandemics or disease outbreaks, such as the COVID-19 pandemic, have created

and may continue to create significant volatility, uncertainty and economic disruption in the markets we sell our products into and operate

in, primarily the U.S., Europe, and Asia-Pacific and may negatively impact business and healthcare activity globally. In response to the

COVID-19 pandemic, governments around the world have imposed measures designed to reduce the transmission of COVID-19 and individuals

continue to respond to the fear of contracting COVID-19. In particular, elective procedures and exams were delayed or cancelled, there

were significant reductions in physician office visits, and hospitals postponed or canceled capital purchases as well as limited or eliminated

services. While elective procedures and exams and capital purchases have increased from initially depressed levels, the reduction in elective

procedures, exams and capital purchases has had, and we believe may continue to have, a negative impact on the sales of our products .

Additionally, governments and other third-party payors around the world facing tightening budgets could move to further reduce the reimbursement

rates or the scope of coverage offered, which could further adversely affect sales of our products.

The extent to which fear of exposure to or actual effects of COVID-19,

new variants, disease outbreak, epidemic or a similar widespread health concern impacts our business will depend on future developments,

which are highly uncertain and cannot be predicted with confidence, such as the speed and extent of geographic spread of the disease,

the duration of the outbreak, travel restrictions, the efficacy of vaccination and treatment; impact on the U.S. and international healthcare

systems, the U.S. economy and worldwide economy; the timing, scope and effectiveness of U.S. and international governmental response;

and the impact on the health, well-being and productivity of our employees.

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, other mechanical devices, novel drug delivery devices

and methodologies, and devices and formulation technologies that allow drugs to be delivered in volumes smaller than the FREEDOM System

is designed to deliver. 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.

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. Pharmaceutical manufacturers, 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.

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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, numerous other federal, state, and non-U.S.

governmental authorities and equivalent regulatory bodies of other countries. 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. In the future our device products may be approved as part of a drug submission under a combination product regulatory

pathway. Under the combination product approval process, our device would typically be submitted as part of a drug application, typically

a BLA or NDA in the United States. The proof required for approval as a combination product is similar to that required for a 510(k),

but may differ in material ways. In addition, the regulatory approval is held by the pharmaceutical manufacturer, not KORU.

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.

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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 or any

Source: SEC EDGAR (public domain) · 10-K for the period ended 2022-12-31, filed 2023-03-08 · accession 0001161697-23-000158

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