Form: S-8

Securities to be offered to employees in employee benefit plans

November 12, 2026

Documents

S-8 EX-FILING FEES 0000704440 Fees to be Paid N/A 0000704440 1 2026-11-10 2026-11-10 0000704440 2026-11-10 2026-11-10 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   2,300,000   $ 3.1250   $ 7,187,500.00   0.000087   $ 625.31
                                       
Total Offering Amounts:   $ 7,187,500.00         625.31
Total Fee Offsets:               0.00
Net Fee Due:             $ 625.31

 

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Offering Note(s)

(1) Security Class Title: Common Stock, par value $0.01 per share, reserved for future issuance under the KORU Medical Systems, Inc. 2024 Omnibus Equity Incentive Plan, as amended.

Amount Registered: Pursuant to Rule 416 under the Securities Act of 1933, as amended (the "Securities Act"), this Registration Statement shall also cover any additional shares of common stock which become issuable by reason of any stock dividend, stock split, recapitalization or any other similar transaction effected without the receipt of consideration which results in an increase in the number of the outstanding shares of common stock.

The number of shares of common stock, par value $0.01 per share ("Common Stock"), registered represents an aggregate of 2,300,000 shares of Common Stock of additional shares issuable pursuant to the KORU Medical Systems, Inc. 2024 Omnibus Equity Incentive Plan, as amended.

Proposed Maximum Offering Price Per Share: Estimated pursuant to Rule 457(c) and Rule 457(h) under the Securities Act solely for the purpose of calculating the registration fee. The price per share represents the average high and low sales prices of the Common Stock as quoted on the Nasdaq Capital Market on November 9, 2026.