Manko Joseph M. Jr. sold KRMD

Footnotes

On January 10, 2024, Horton Freedom, L.P., a Delaware limited partnership ("Horton Freedom"), in accordance with its terms, transferred 453,231 shares of common stock of Koru Medical Systems, Inc. (the "Company") to certain of its limited partners, for no consideration, representing a pro-rata distribution of such limited partners' interests in Horton Freedom.; This Form 4 is filed jointly by Horton Capital Management, LLC, a Delaware limited liability company ("HCM"), Horton Capital Partners, LLC, a Delaware limited liability company ("HCP"), Horton Capital Partners Fund, LP, a Delaware limited partnership ("HCPF"), Horton Freedom, and Joseph M. Manko, Jr. Pursuant to investment advisory agreements, HCM maintains investment and voting power with respect to shares of Common Stock of the Issuer held by HCPF and Horton Freedom. However, despite the delegation of investment and voting power to HCM, HCP may be deemed to be the beneficial owner of such Common Stock because, in the event HCM's investment advisory agreement with respect to such Common Stock is terminated, HCP has the right to assume HCM's discretionary investment and voting authority with respect to such Common Stock.; {Continued footnote 2) HCP is the general partner of HCPF and Horton Freedom. Mr. Manko is the managing member of both HCM and HCP. Each Reporting Person disclaims beneficial ownership of the securities of the Issuer reported herein except to the extent of his or its pecuniary interest therein, and this report shall not be deemed to be an admission that any Reporting Person is the beneficial owner of such securities for purposes of Section 16 or any other purpose.