KRMD · KORU Medical Systems, Inc.

Performance stock unit awards pursuant to reporting person's amended and restated employment agreement, of which 213,068 may vest based on a target of the Company's net sales growth on or prior to 12/31/2030 and 71,023 may vest based on a target of the Company's market capitalization at 12/31/2030.

See Exhibit 99.1 to this Form 4 for explanation of note (1).

See Exhibit 99.1 to this Form 4 for explanation of note (2).

Represents shares withheld to satisfy tax obligations upon vesting of restricted stock units.

Represents shares withheld to satisfy tax obligations upon vesting of restricted stock units.

Represents shares withheld to satisfy tax obligations upon vesting of restricted stock units.

Represents common stock issued upon vesting of restricted stock units. Each restricted stock unit represents a contingent right to receive one share of common stock upon vesting.

Represents common stock issued upon vesting of restricted stock units. Each restricted stock unit represents a contingent right to receive one share of common stock upon vesting.

Represents common stock issued upon vesting of restricted stock units. Each restricted stock unit represents a contingent right to receive one share of common stock upon vesting.

See Exhibit 99.1 to this Form 4 for explanation of note (1).

See Exhibit 99.1 to this Form 4 for explanation of note (2).

Each unit represents a right to receive one share of common stock underlying the vested award on the applicable vesting date.

These units will vest based upon the achievement of certain performance conditions as of December 31, 2028. The amount reported represents the amount of shares payable at target performance; the Reporting Person could earn 0%-150% of the amount reported depending on the level of performance achieved. These units will vest at 100% of the amount reported upon a change in control of the Company prior to December 31, 2028.

This restricted stock unit award was granted under the Issuer's 2024 Omnibus Equity Incentive Plan. The units comprising the award vest in equal increments on March 17, 2027 and each first, second and third anniversaries thereof (each, a vesting date).

Each unit represents a right to receive one share of common stock underlying the vested award on the applicable vesting date.

This restricted stock unit award was granted under the Issuer's 2024 Omnibus Equity Incentive Plan. The units comprising the award vest in equal increments on March 17, 2027 and each first, second and third anniversaries thereof (each, a vesting date).

The units comprising the award vest in equal increments on March 17, 2027 and each first, second and third anniversaries thereof (each, a vesting date).

Each unit represents a right to receive one share of common stock underlying the vested award on the applicable vesting date.

These units will vest based upon the achievement of certain performance conditions as of December 31, 2028. The amount reported represents the amount of shares payable at target performance; the Reporting Person could earn 0%-150% of the amount reported depending on the level of performance achieved. These units will vest at 100% of the amount reported upon a change in control of the Company prior to December 31, 2028.

This restricted stock unit award was granted under the Issuer's 2024 Omnibus Equity Incentive Plan. The units comprising the award vest in equal increments on March 17, 2027 and each first, second and third anniversaries thereof (each, a vesting date).

Each unit represents a right to receive one share of common stock underlying the vested award on the applicable vesting date.

The units comprising the award vest in equal increments on March 17, 2027 and each first, second and third anniversaries thereof (each, a vesting date).

Each unit represents a right to receive one share of common stock underlying the vested award on the applicable vesting date.

These units will vest based upon the achievement of certain performance conditions as of December 31, 2028. The amount reported represents the amount of shares payable at target performance; the Reporting Person could earn 0%-150% of the amount reported depending on the level of performance achieved. These units will vest at 100% of the amount reported upon a change in control of the Company prior to December 31, 2028.

Each unit represents a right to receive one share of common stock underlying the vested award on the applicable vesting date.

This restricted stock unit award was granted under the Issuer's 2024 Omnibus Equity Incentive Plan. The units comprising the award vest in equal increments on March 17, 2027 and each first, second and third anniversaries thereof (each, a vesting date).

Represents shares withheld to satisfy tax obligations upon vesting of restricted stock units.

Represents common stock issued upon vesting of restricted stock units. Each restricted stock unit represents a contingent right to receive one share of common stock upon vesting.

Represents common stock issued upon vesting of restricted stock units. Each restricted stock unit represents a contingent right to receive one share of common stock upon vesting.

Represents common stock issued upon vesting of restricted stock units. Each restricted stock unit represents a contingent right to receive one share of common stock upon vesting.

Represents shares withheld to satisfy tax obligations upon vesting of restricted stock units.

Represents shares withheld to satisfy tax obligations upon vesting of restricted stock units.

See Exhibit 99.1 to this Form 4 for explanation of note (3).

See Exhibit 99.1 to this Form 4 for explanation of note (1).

See Exhibit 99.1 to this Form 4 for explanation of note (4).

See Exhibit 99.1 to this Form 4 for explanation of note (2).

See Exhibit 99.1 to this Form 4 for explanation of note (4).

See Exhibit 99.1 to this Form 4 for explanation of note (2).

See Exhibit 99.1 to this Form 4 for explanation of note (4).

Each restricted stock unit was issued pursuant to the Company's 2024 Omnibus Equity Incentive Plan and represents a contingent right to receive one share of common stock of KORU Medical Systems, Inc. (the "Company") upon vesting.

One-fourth will vest on January 2, 2027 and on each first, second and third anniversary thereof or upon an earlier change in control of the Company.