Form: S-8

Securities to be offered to employees in employee benefit plans

January 5, 2026

Documents

S-8 EX-FILING FEES 0000704440 Fees to be Paid N/A 0000704440 1 2026-01-02 2026-01-02 0000704440 2026-01-02 2026-01-02 iso4217:USD xbrli:pure xbrli:shares

Ex-Filing Fees

CALCULATION OF FILING FEE TABLES

S-8

KORU Medical Systems, Inc.

Table 1: Newly Registered Securities

                                       
Security Type   Security Class Title   Notes   Fee Calculation
Rule		   Amount Registered   Proposed Maximum Offering
Price Per Unit		   Maximum Aggregate Offering Price   Fee Rate   Amount of Registration Fee
                                       
Equity   Common stock, par value $0.01 per share   (1)   Other   308,723   $ 5.70   $ 1,759,721.10   0.0001381   $ 243.02
                                       
Total Offering Amounts:   $ 1,759,721.10         243.02
Total Fee Offsets:               0.00
Net Fee Due:             $ 243.02

 

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Offering Note(s)

(1) Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the “Securities Act”), this Registration Statement on Form S-8 shall be deemed to cover any additional shares of common stock, par value $0.01 per share (the “Common Stock”) of the Registrant that may be issued pursuant to the individual Non-Qualified Stock Option Award (time-based) and the individual Restricted Stock Agreement (time-based) to prevent dilution from stock splits, stock dividends or similar transactions.

Estimated solely for the purpose of calculating the registration fee pursuant to Rules 457(c) and (h) of the Securities Act, and based on the average of the high and low sales prices of the Common Stock, as quoted on the NASDAQ Capital Market tier of the NASDAQ Stock Market on January 2, 2026.