NOTE 9 — COMMITMENTS AND CONTINGENCIES

 

LEGAL PROCEEDINGS

 

The Company has been and may again become involved in legal proceedings, claims and litigation arising in the ordinary course of business.  KORU Medical is not presently a party to any litigation or other legal proceeding that is believed to be material to its financial condition.

 

OTHER

 

On November 11, 2020, the Company entered into a Manufacturing and Supply Agreement with Command Medical Products, Inc. (“Command”), pursuant to which Command has agreed to manufacture and supply the Company’s subassemblies, needle sets and tubing products pursuant to the Company’s specifications and purchase orders.  The first binding purchase order pursuant to the Manufacturing and Supply Agreement was made on November 17, 2020 (the “Effective Date”). The Manufacturing and Supply Agreement also includes customary provisions relating to, among other things, delivery, inspection procedures, warranties, quality management, business continuity plans, handling and transport, intellectual property, confidentiality and indemnification.

 

The Manufacturing and Supply Agreement originally provided for a term of five years from the Effective Date. On November 19, 2025, the Manufacturing and Supply Agreement was amended and restated effective January 1, 2024. The amended and restated agreement expires by its terms on December 31, 2026, and will automatically renew for successive one-year periods unless one party elects not to renew in accordance with the terms of the agreement.  Either party may terminate the agreement upon a material breach by the other party that has not been cured within 45 days, upon the bankruptcy or insolvency of the other party or as otherwise expressly set forth in the agreement. The other terms of the amended and restated agreement are substantially the same as the original agreement, but now include a rebate for the Company based on annual qualified purchases from Command.

Historical Timeline

Fiscal YearFiled
2025Mar 12, 2026Showing above
2024Mar 12, 2025
2023Mar 13, 2024
2022Mar 8, 2023
2021Mar 2, 2022
2020Mar 23, 2021
2017May 5, 2017

About Commitments Disclosures

Commitments and contingencies disclosures catalog a company's off-balance-sheet obligations and legal exposures — purchase commitments, guarantee arrangements, pending litigation, and regulatory proceedings. These items represent potential future cash outflows that may not appear as liabilities on the balance sheet until they become probable and estimable.

Key signals: litigation reserves and disclosed loss ranges quantify management's estimate of legal exposure, but unquantified "reasonably possible" losses often represent the larger risk. Watch for changes in language around pending cases — shifts from "remote" to "reasonably possible" or increases in estimated loss ranges signal deteriorating outcomes. Unconditional purchase obligations and take-or-pay contracts create fixed cost structures that reduce operational flexibility. Guarantee arrangements for subsidiaries or joint ventures can create cascading obligations. Compare the total commitment schedule against projected free cash flow to assess whether the company can meet its obligations without additional financing.