KORU Medical Systems Announces 27% Q3 Revenue Growth and Raises 2025 Revenue Guidance

MAHWAH, N.J.--(BUSINESS WIRE)-- KORU Medical Systems, Inc. (NASDAQ: KRMD) (“KORU Medical” or the “Company”), a leading medical technology company focused on development, manufacturing, and commercialization of innovative and patient-centric large volume subcutaneous infusion solutions, today reported financial results for the third quarter ended September 30, 2025.

Recent Highlights

Third quarter 2025 net revenues of $10.4 million, a 27% increase over the prior year period

Core business (Domestic and International) net revenues of $9.8 million, a 30% increase over the prior year period

Announced two new Pharma Services and Clinical Trials (PST) collaborations expanding opportunity to reach new patient populations

Gross profit of $6.3 million, a 21% increase over the prior year period, and gross margin of 60.2%

Reported net loss of ($0.8) million, a 51% improvement over the prior year period, positive adjusted EBITDA of $0.09 million, a 121% improvement over the prior year period, and ending cash balance of $8.5 million reflective of quarterly cash generation of $0.4 million

Raising full year 2025 revenue guidance to $40.5 - $41.0 million, representing year-over-year growth of 20% - 22%, from prior range of $39.5 - $40.5 million; reiterating full year gross margin guidance of 61% - 63%, and positive cash flow from operations for full year 2025 with ending cash balance greater than $8.2 million

“During the third quarter we continued to make progress on our key strategic goals. We achieved our second consecutive quarter of more than 20% revenue growth, driven by a strong core SCIg business, while delivering positive adjusted EBITDA and cash flow generation. Additionally, we announced two new pharmaceutical collaborations, creating opportunities to reach broader patient populations,” said Linda Tharby, President and CEO of KORU Medical. “As we look ahead, we remain focused on accelerating revenue growth, advancing our innovation pipeline, expanding our international footprint, and forming new pharmaceutical collaborations that utilize the Freedom system to treat more patients on a global scale.”

2025 Third Quarter Financial Results

 

 

Three Months Ended September 30,

 

Change from Prior Year

 

% of Net Revenues

 

 

2025

 

2024

 

$

 

%

 

2025

 

2024

Net Revenues

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Domestic Core

 

$

6,122,365

 

$

6,447,469

 

$

(325,104

)

(5.0

%)

58.9

%

 

78.8

%

International Core

 

 

3,695,524

 

 

1,121,196

 

 

2,574,328

 

229.6

%

 

35.5

%

 

13.7

%

Total Core

 

 

9,817,889

 

 

7,568,665

 

 

2,249,224

 

29.7

%

 

94.4

%

 

92.5

%

Pharma Services and Clinical Trials

 

 

584,274

 

 

611,312

 

 

(27,038

)

(4.4

%)

5.6

%

 

7.5

%

Total

 

$

10,402,163

 

$

8,179,977

 

$

2,222,186

 

27.2

%

 

100

%

 

100

%

Total net revenues increased $2.2 million, or 27.2%, to $10.4 million for the three months ended September 30, 2025, as compared to $8.2 million in the prior year period. Domestic core revenues were $6.1 million, a decrease of 5.0% over the prior year period, primarily impacted by a US distributor’s purchase of KORU product from one of our international distributors, and an inventory reduction by such US distributor, which were partially offset by market growth from new patient starts and share gains in key accounts. International core revenues were $3.7 million, an increase of 229.6% over the prior year period primarily due to supplying a distributor in a strategic market to meet anticipated demands of prefilled conversion from vials, new patient starts within existing markets, and product purchases by an international distributor who subsequently sold into the US market. Pharma services and clinical trials net revenues were $0.6 million, a decrease of 4.4% over the prior year period, primarily driven by staging of NRE work versus the prior year period, which is reflective of the inherent variability of this business.

Gross profit increased $1.1 million, or 20.8%, to $6.3 million in the three months ended September 30, 2025, as compared to $5.2 million in the prior year period. Gross margin decreased to 60.2% in the three months ended September 30, 2025, as compared to 63.4% in the prior year period. The decrease in gross margin was primarily driven by higher manufacturing costs, geographic sales mix, and tariff-related charges. Gross margin is expected to improve in the fourth quarter of 2025.

Total operating expenses for the third quarter of 2025 were $7.1 million, an increase of $0.2 million, or 3.5%, over the prior year period, primarily driven by increases in compensation and benefits related to higher bonus accruals due to higher revenues, and legal fees, offset by lower research and development expenses due to severance in the prior year period, and lower project spend in the current period.

Our net loss decreased to $0.8 million in the three months ended September 30, 2025, as compared to $1.6 million in the prior year period, primarily driven by an increase in gross profit of $1.1 million due to increased revenues, partially offset by an increase in operating expense of $0.2 million.

Adjusted EBITDA for the third quarter of 2025 was $0.09 million, or $0.00 per diluted share, compared to adjusted EBITDA of ($0.4) million, or ($0.01) per diluted share, for the prior year period. A reconciliation of adjusted EBITDA and adjusted diluted EPS is provided at the end of this press release.

Cash and cash equivalents were $8.5 million as of September 30, 2025, reflecting cash generation of $0.4 million in the third quarter of 2025.

2025 Guidance

Raising full year 2025 net revenues guidance to $40.5 - $41.0 million, representing year-over-year growth of 20% - 22%, from prior range of $39.5 - $40.5 million

Reiterating full year 2025 gross margin guidance of 61% - 63%

Reiterating positive cash flow from operations for full year 2025 and ending cash balance greater than $8.2 million

Conference Call and Webcast Details

The Company will host a live conference call and webcast to discuss these results and provide a corporate update on Wednesday, November 12, 2025, at 4:30 PM ET.

To participate in the call, please dial (877) 407-0784 (domestic) or (201) 689-8560 (international). The live webcast will be available on the IR Calendar on the News/Events page of the Investors section of KORU Medical’s website.

Non-GAAP Measures

This press release includes the non-GAAP financial measures “adjusted diluted EPS” and “adjusted EBITDA” that are not in accordance with, nor an alternate to, generally accepted accounting principles and may be different from non-GAAP measures used by other companies. These non-GAAP measures are not based on any comprehensive set of accounting rules or principles. Non-GAAP financial measures should not be considered a substitute for, or superior to, measures of financial performance prepared in accordance with GAAP. They are limited in value because they exclude charges that have a material effect on KORU Medical’s reported results and, therefore, should not be relied upon as the sole financial measures to evaluate the Company’s financial results. Non-GAAP financial measures are meant to supplement, and to be viewed in conjunction with, GAAP financial results. Reconciliations of the Company’s non-GAAP measures are included at the end of this press release.

About KORU Medical Systems

KORU Medical develops, manufactures, and commercializes innovative and patient-centric large volume subcutaneous infusion solutions that improve quality of life for patients around the world. The Freedom Syringe Infusion System (“the Freedom System”) currently includes the Freedom60® and FreedomEdge® Syringe Infusion Drivers, Precision Flow Rate Tubing™ and HigH-Flo Subcutaneous Safety Needle Sets™. The Freedom System, which received its first FDA clearance in 1994, is used for self-administration in the home by the patient and/or delivery in an ambulatory infusion center by a healthcare professional. Through its Pharma Services and Clinical Trials business, KORU Medical provides products for use by biopharmaceutical companies in feasibility/clinical trials during the drug development process and, as needed, is capable of customizing the Freedom System for clinical and commercial use across multiple drug categories. For more information, please visit www.korumedical.com.

Forward-looking Statements

This press release contains forward-looking statements within the meaning of the Private Securities Litigation Reform Act of 1995 that involve risks and uncertainties. All statements that are not historical fact are forward-looking statements, including, but not limited to, financial guidance for fiscal 2025. Forward-looking statements discuss the Company’s current expectations and projections relating to its financial position, results of operations, plans, objectives, future performance, and business. Forward-looking statements can be identified by words such as “guidance”, “expect”, “plan”, “believe” and “will”. Actual results may differ materially from the results predicted and reported results should not be considered as an indication of future performance. The potential risks and uncertainties that could cause actual results to differ from the results predicted include, among others, uncertainties associated with SCIg market growth, prefilled syringe penetration, plasma supply, clinical trial activity and success, approval and commercialization of new drug indications, the shift to increased healthcare delivery in the home, new patient diagnoses, customer ordering patterns, global health crises, innovation and competition, labor and supply price increases, inflationary impacts, labor supply, tariffs and those risks and uncertainties included under the captions “Risk Factors” in our Annual Report on Form 10-K for the year ended December 31, 2024 and our Quarterly Report on Form 10-Q for the quarter ended March 31, 2025, which are on file with the SEC and available on our website at www.korumedical.com/investors and on the SEC website at www.sec.gov. All information provided in this release and in the attachments is as of November 12, 2025. Undue reliance should not be placed on the forward-looking statements in this press release, which are based on information available to us on the date hereof. We undertake no duty to update this information unless required by law.

KORU MEDICAL SYSTEMS, INC.
BALANCE SHEETS

 

 

 

 

 

 

 

 

September 30,

 

December 31,

 

 

 

2025

 

2024

 

 

 

(UNAUDITED)

 

 

 

 

 

 

 

 

 

 

 

ASSETS

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

CURRENT ASSETS

 

 

 

 

 

 

 

Cash and cash equivalents

 

$

8,464,019

 

$

9,580,947

 

Accounts receivable less allowance for credit losses of $0 as of September 30, 2025 and December 31, 2024

 

 

5,412,004

 

 

5,720,750

 

Inventory

 

 

4,411,710

 

 

2,803,669

 

Other receivables

 

 

103,079

 

 

277,193

 

Prepaid expenses

 

 

1,028,484

 

 

749,851

 

TOTAL CURRENT ASSETS

 

 

19,419,296

 

 

19,132,410

 

Property and equipment, net

 

 

4,235,983

 

 

4,290,515

 

Intangible assets, net of accumulated amortization of $510,597 and $458,538 as of September 30, 2025 and December 31, 2024, respectively

 

 

681,621

 

 

730,279

 

Operating lease right-of-use assets

 

 

2,667,656

 

 

2,966,341

 

Other assets

 

 

98,970

 

 

98,970

 

TOTAL ASSETS

 

$

27,103,526

 

$

27,218,515

 

 

 

 

 

 

 

 

 

LIABILITIES AND STOCKHOLDERS’ EQUITY

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

CURRENT LIABILITIES

 

 

 

 

 

 

 

Accounts payable

 

$

1,872,162

 

$

1,649,969

 

Accrued expenses

 

 

4,634,183

 

 

3,924,184

 

Note payable

 

 

334,931

 

 

271,152

 

Other liabilities

 

 

2,893

 

 

29,269

 

Accrued payroll and related taxes

 

 

456,066

 

 

811,401

 

Financing lease liability

 

 

120,211

 

 

115,587

 

Operating lease liability

 

 

413,486

 

 

400,258

 

TOTAL CURRENT LIABILITIES

 

 

7,833,932

 

 

7,201,820

 

Financing lease liability, net of current portion

 

 

116,279

 

 

202,613

 

Operating lease liability, net of current portion

 

 

2,688,490

 

 

3,000,403

 

TOTAL LIABILITIES

 

 

10,638,701

 

 

10,404,836

 

 

 

 

 

 

 

 

 

STOCKHOLDERS’ EQUITY

 

 

 

 

 

 

 

Common stock, $0.01 par value, 75,000,000 shares authorized, 49,713,694 and 49,377,617 shares issued 46,293,192 and 45,957,115 shares outstanding as of September 30, 2025, and December 31, 2024, respectively

 

 

497,137

 

 

493,776

 

Additional paid-in capital

 

 

51,380,158

 

 

49,581,303

 

Treasury stock, 3,438,526 shares as of September 30, 2025 and December 31, 2024, at cost

 

 

(3,882,494

)

 

(3,882,494

)

Accumulated deficit

 

 

(31,529,976

)

 

(29,378,906

)

TOTAL STOCKHOLDERS’ EQUITY

 

 

16,464,825

 

 

16,813,679

 

TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY

 

$

27,103,526

 

$

27,218,515

 

KORU MEDICAL SYSTEMS, INC.
STATEMENTS OF OPERATIONS
(UNAUDITED)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Three Months Ended

 

Nine Months Ended

 

 

September 30,

 

September 30,

 

 

2025

 

2024

 

2025

 

2024

 

 

 

 

 

 

 

 

 

 

 

 

 

 

NET REVENUES

 

$

10,402,163

 

$

8,179,977

 

$

30,232,038

 

 

$

24,807,864

 

Cost of goods sold

 

 

4,137,592

 

 

2,993,986

 

 

11,445,362

 

 

 

9,038,825

 

Gross Profit

 

 

6,264,571

 

 

5,185,991

 

 

18,786,676

 

 

 

15,769,038

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

OPERATING EXPENSES

 

 

 

 

 

 

 

 

 

 

 

 

 

Selling, general and administrative

 

 

5,994,661

 

 

5,127,658

 

 

17,338,183

 

 

 

15,804,966

 

Research and development

 

 

933,107

 

 

1,533,845

 

 

3,242,505

 

 

 

4,143,751

 

Depreciation and amortization

 

 

204,482

 

 

227,785

 

 

631,326

 

 

 

677,019

 

Total Operating Expenses

 

 

7,132,250

 

 

6,889,288

 

 

21,212,014

 

 

 

20,625,736

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Net Operating Loss

 

 

(867,679

)

 

(1,703,297

)

 

(2,425,338

)

 

(4,856,698

)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Non-Operating Income (Expense)

 

 

 

 

 

 

 

 

 

 

 

 

 

Gain (Loss) on currency exchange

 

 

11,790

 

 

9,485

 

 

61,571

 

 

 

(12,674

)

Other income

 

 

3,206

 

 

 

 

3,205

 

 

 

(300

)

Interest income, net

 

 

74,567

 

 

112,995

 

 

226,698

 

 

 

364,183

 

TOTAL OTHER INCOME

 

 

89,563

 

 

122,480

 

 

291,474

 

 

 

351,208

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

LOSS BEFORE INCOME TAXES

 

 

(778,116

)

 

(1,580,817

)

 

(2,133,864

)

 

(4,505,490

)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Income Tax Refund (Expense)

 

 

150

 

 

 

 

(17,206

)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

NET LOSS

 

$

(777,966

)

$

(1,580,817

)

$

(2,151,070

)

$

(4,505,490

)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

NET LOSS PER SHARE

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Basic & Diluted

 

$

(0.02

)

$

(0.03

)

$

(0.05

)

$

(0.10

)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Basic & Diluted

 

 

46,238,819

 

 

45,851,019

 

 

46,140,347

 

 

 

45,791,756

 

KORU MEDICAL SYSTEMS, INC.
STATEMENTS OF CASH FLOWS
(UNAUDITED)

 

 

 

For the
Nine Months Ended

 

 

 

September 30,

 

 

 

2025

 

2024

 

 

 

 

 

 

 

 

 

CASH FLOWS FROM OPERATING ACTIVITIES

 

 

 

 

 

 

 

Net Loss

 

$

(2,151,070

$

(4,505,490

)

Adjustments to reconcile net loss to net cash used in operating activities:

 

 

 

 

 

 

 

Stock-based compensation expense and warrant expense

 

 

1,740,727

 

 

1,924,131

 

Depreciation and amortization

 

 

631,326

 

 

677,019

 

Loss on disposal of fixed assets

 

 

 

 

300

 

Non-cash lease adjustments

 

 

 

 

243,762

 

Changes in operating assets and liabilities:

 

 

 

 

 

 

 

Accounts receivable

 

 

308,749

 

 

(1,119,490

)

Inventory

 

 

(1,608,041

)

 

(447,017

)

Prepaid expenses and other assets

 

 

(104,520

)

 

217,652

 

Other liabilities

 

 

(26,379

)

 

(330,773

)

Accounts payable

 

 

222,193

 

 

695,107

 

Accrued payroll and related taxes

 

 

(355,335

)

 

303,927

 

Accrued expenses

 

 

709,999

 

 

1,081,539

 

NET CASH USED IN OPERATING ACTIVITIES

 

 

(632,351

)

 

(1,259,333

)

 

 

 

 

 

 

 

 

CASH FLOWS FROM INVESTING ACTIVITIES

 

 

 

 

 

 

 

Purchases of property and equipment

 

 

(524,735

)

 

(1,340,994

)

Purchases of intangible assets

 

 

(3,400

)

 

(42,786

)

NET CASH USED IN INVESTING ACTIVITIES

 

 

(528,135

)

 

(1,383,780

)

 

 

 

 

 

 

 

 

CASH FLOWS FROM FINANCING ACTIVITIES

 

 

 

 

 

 

 

Proceeds from exercise of employee stock options

 

 

89,025

 

 

 

Borrowings from insurance finance indebtedness

 

 

406,751

 

 

487,516

 

Payments on insurance finance indebtedness

 

 

(342,972

)

 

(399,867

)

Payments on finance lease liability

 

 

(81,710

)

 

(81,534

)

Payments for taxes related to net share settlement of equity awards

 

 

(27,536

)

 

(38,932

)

NET CASH PROVIDED BY (USED IN) FINANCING ACTIVITIES

 

 

43,558

 

 

(32,817

)

 

 

 

 

 

 

 

 

NET DECREASE IN CASH AND CASH EQUIVALENTS

 

 

(1,116,928

)

 

(2,675,930

)

CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD

 

 

9,580,947

 

 

11,482,240

 

CASH AND CASH EQUIVALENTS, END OF PERIOD

 

$

8,464,019

 

$

8,806,310

 

 

 

 

 

 

 

 

 

Supplemental Information

 

 

 

 

 

 

 

Cash paid during the periods for:

 

 

 

 

 

 

 

Interest

 

$

36,690

 

$

46,014

 

KORU MEDICAL SYSTEMS, INC.
STATEMENTS OF STOCKHOLDERS’ EQUITY
(UNAUDITED)

 

Three and Nine Months Ended September 30, 2025

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Additional

 

 

 

 

 

Total

 

 

 

Common Stock

 

Paid-in

 

Accumulated

 

Treasury

 

Stockholders’

 

 

 

Shares

 

Amount

 

Capital

 

Deficit

 

Stock

 

Equity

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

BALANCE, DECEMBER 31, 2024

 

49,377,617

 

$

493,776

 

$

49,581,303

 

$

(29,378,906

)

$

(3,882,494

)

$

16,813,679

 

Issuance of stock-based compensation

 

183,881

 

 

1,839

 

 

95,661

 

 

 

 

 

 

97,500

 

Compensation expense related to stock options

 

 

 

 

 

359,197

 

 

 

 

 

 

359,197

 

Compensation related to restricted stock

 

 

 

 

 

227,860

 

 

 

 

 

 

227,860

 

Issuance of warrants

 

 

 

 

 

13,032

 

 

 

 

 

 

13,032

 

Net loss

 

 

 

 

 

 

 

(1,166,237

)

 

 

 

(1,166,237

)

BALANCE, MARCH 31, 2025

 

49,561,498

 

$

495,615

 

$

50,277,053

 

$

(30,545,143

)

$

(3,882,494

)

$

16,345,031

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Issuance of stock-based compensation

 

93,961

 

 

940

 

 

96,560

 

 

 

 

 

 

97,500

 

Compensation expense related to stock options

 

 

 

 

 

147,944

 

 

 

 

 

 

147,944

 

Compensation related to restricted stock

 

 

 

 

 

142,766

 

 

 

 

 

 

142,766

 

Net loss

 

 

 

 

 

 

 

(206,867

)

 

 

 

(206,867

)

BALANCE, JUNE 30, 2025

 

49,655,459

 

$

496,555

 

$

50,664,323

 

$

(30,752,010

)

$

(3,882,494

)

$

16,526,374

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Issuance of stock-based compensation

 

25,454

 

 

254

 

 

97,246

 

 

 

 

 

 

97,500

 

Compensation expense related to stock options

 

 

 

 

 

254,697

 

 

 

 

 

 

254,697

 

Compensation related to restricted stock

 

 

 

 

 

275,195

 

 

 

 

 

 

275,195

 

Proceeds from exercise of employee stock options

 

32,781

 

 

328

 

 

88,697

 

 

 

 

 

 

89,025

 

Net loss

 

 

 

 

 

 

 

(777,966

)

 

 

 

(777,966

)

BALANCE, SEPTEMBER 30, 2025

 

49,713,694

 

$

497,137

 

$

51,380,158

 

$

(31,529,976

)

$

(3,882,494

)

$

16,464,825

 

Three and Nine Months Ended September 30, 2024

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Additional

 

 

 

 

 

Total

 

 

 

Common Stock

 

Paid-in

 

Retained

 

Treasury

 

Stockholders’

 

 

 

Shares

 

Amount

 

Capital

 

Deficit

 

Stock

 

Equity

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

BALANCE, DECEMBER 31, 2023

 

49,089,864

 

$

490,899

 

$

47,018,707

 

$

(23,312,273

)

$

(3,843,562

)

$

20,353,771

 

Issuance of stock-based compensation

 

53,725

 

 

537

 

 

123,267

 

 

 

 

 

 

123,804

 

Compensation expense related to stock options

 

 

 

 

 

393,113

 

 

 

 

 

 

393,113

 

Compensation related to restricted stock

 

 

 

 

 

130,676

 

 

 

 

 

 

130,676

 

Issuance of warrants

 

 

 

 

 

52,125

 

 

 

 

 

 

52,125

 

Net loss

 

 

 

 

 

 

 

(1,935,958

)

 

 

 

(1,935,958

)

BALANCE, MARCH 31, 2024

 

49,143,589

 

$

491,436

 

$

47,717,888

 

$

(25,248,231

)

$

(3,843,562

)

$

19,117,531

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Issuance of stock-based compensation

 

41,138

 

 

411

 

 

136,020

 

 

 

 

(38,932

)

 

97,500

 

Compensation expense related to stock options

 

 

 

 

 

401,218

 

 

 

 

 

 

401,218

 

Compensation related to restricted stock

 

55,061

 

 

551

 

 

63,434

 

 

 

 

 

 

63,984

 

Issuance of warrants

 

 

 

 

 

13,032

 

 

 

 

 

 

13,032

 

Net loss

 

 

 

 

 

 

 

(988,715

)

 

 

 

(988,715

)

BALANCE, JUNE 30, 2024

 

49,239,788

 

$

492,398

 

$

48,331,591

 

$

(26,236,946

)

$

(3,882,493

)

$

18,704,550

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Issuance of stock-based compensation

 

36,042

 

 

360

 

 

97,140

 

 

 

 

 

 

97,500

 

Compensation expense related to stock options

 

 

 

 

 

305,376

 

 

 

 

 

 

305,376

 

Compensation related to restricted stock

 

 

 

 

 

193,839

 

 

 

 

 

 

193,839

 

Issuance of warrants

 

 

 

 

 

13,032

 

 

 

 

 

 

13,032

 

Net loss

 

 

 

 

 

 

 

(1,580,817

)

 

 

 

(1,580,817

)

BALANCE, SEPTEMBER 30, 2024

 

49,275,830

 

$

492,758

 

$

48,940,978

 

$

(27,817,763

)

$

(3,882,493

)

$

17,733,480

 

KORU MEDICAL SYSTEMS, INC.
SUPPLEMENTAL INFORMATION
(UNAUDITED)

A reconciliation of our non-GAAP measures is below:

 

 

Three Months Ended

 

Nine Months Ended

 

Reconciliation of GAAP Net (Loss)

 

September 30,

 

September 30,

 

to Non-GAAP Adjusted EBITDA:

 

2025

 

2024

 

2025

 

2024

 

GAAP Net Loss

 

$

(777,966

)

$

(1,580,817

)

$

(2,151,070

)

$

(4,505,490

)

Reorganization Charges

 

 

 

 

396,926

 

 

 

 

496,255

 

Depreciation and Amortization

 

 

204,482

 

 

227,785

 

 

631,326

 

 

677,019

 

Interest Income, Net

 

 

(74,567

)

 

(112,997

)

 

(226,698

)

 

(364,183

)

Tax Expense (Refund)

 

 

(150

)

 

 

 

17,206

 

 

 

Stock-based Compensation Expense

 

 

737,398

 

 

634,608

 

 

1,850,732

 

 

1,948,992

 

Non-GAAP Adjusted EBITDA

 

$

89,197

 

$

(434,495

)

$

121,496

 

$

(1,747,407

)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Weighted average number of common shares

 

 

46,238,819

 

 

45,851,019

 

 

46,140,347

 

 

45,791,756

 

 

 

Three Months Ended

 

Nine Months Ended

 

Reconciliation of Reported Diluted EPS

 

September 30,

 

September 30,

 

to Non-GAAP Adjusted Diluted EPS:

 

2025

 

2024

 

2025

 

2024

 

Reported Diluted Earnings Per Share

 

$

(0.02

)

$

(0.03

)

$

(0.05

)

$

(0.10

)

Reorganization Charges

 

 

 

 

0.01

 

 

 

 

0.01

 

Depreciation and Amortization

 

 

 

 

 

 

0.01

 

 

0.01

 

Interest Income, Net

 

 

 

 

 

 

 

 

(0.01

)

Tax Expense (Refund)

 

 

 

 

 

 

 

 

 

Stock-based Compensation Expense

 

 

0.02

 

 

0.01

 

 

0.04

 

 

0.04

 

Non-GAAP Adjusted Diluted Earnings Per Share

 

$

(0.00

)

$

(0.01

)

$

(0.00

)

$

(0.05

)

*Numbers presented are rounded to the nearest whole cent

Reorganization Charges. We have excluded the effect of reorganization charges in calculating our non-GAAP measures. In 2024 we incurred severance expenses related to the reorganization of the leadership team, which we would not have otherwise incurred in periods presented as part of continuing operations.

Stock-based Compensation Expense. We have excluded the effect of stock-based compensation expense in calculating our non-GAAP measures. We record non-cash compensation expenses related to grants of equity-based awards for executives, employees, consultants, and directors. Depending upon the size, timing and the terms of the grants, the non-cash compensation expense may vary significantly but is expected to recur in future periods.

Investor Contact:
Louisa Smith
investor@korumedical.com

Source: KORU Medical Systems, Inc.