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KORU MEDICAL SYSTEMS, INC. ANNOUNCES 2024 FIRST QUARTER FINANCIAL RESULTS DELIVERING DOUBLE-DIGIT

Key Takeaway: KORU MEDICAL SYSTEMS, INC. ANNOUNCES 2024 FIRST QUARTER FINANCIAL RESULTS DELIVERING DOUBLE-DIGIT REVENUE GROWTH MAHWAH, NJ - May 1, 2024 - KORU Medical Systems, Inc. (NASDAQ: KRMD) ("KORU Medical" or the "Company"), a leading medical technology company focused on development

Full Press Release Details

KORU MEDICAL SYSTEMS, INC. ANNOUNCES 2024
FIRST QUARTER FINANCIAL RESULTS DELIVERING DOUBLE-DIGIT REVENUE GROWTH
MAHWAH, NJ - May 1, 2024 - 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 first quarter ended March 31, 2024.
First quarter 2024 net revenues of $8.2 million, an 11% increase over the prior year and record high quarterly revenues
Core business (U.S. and International) growth of 14% over the prior year, driven by overall SCIg market growth, share gains, and geographic expansion
Entered a Novel Therapies collaboration with an oncology drug therapy, bringing total collaborations to 16, with 3 signed year-to-date
Gross profit of $5.1 million, a 23% increase over the prior year, and gross margin of 62%, reflecting year-over-year improvement of 620 basis points
Ending cash balance of $10.8 million and quarterly cash usage of $0.7 million driven by increased operating leverage and working capital improvements
Reaffirmed full year 2024 revenue guidance of $31.2 million to $32.2 million, representing growth of 10% to 13% over the prior year.
"We are excited by a strong start to the year,
with double-digit record revenue growth in our Core business and the addition of a new oncology collaboration in our Novel Therapies
business," said Linda Tharby, KORU Medical's President and CEO. "The Core business saw another quarter of sequential growth in the
subcutaneous immunoglobulin market, increasing prefill adoption rates, and further geographic expansion. As a part of our Novel
Therapies strategy to expand the Freedom subcutaneous infusion system to new drug therapies, we are proud of the progress we've made
in diversifying our drug pipeline and signing three new collaborations year-to-date. We also continued to drive operating leverage
evidenced this quarter by gross margin expansion and a significant reduction in cash usage over the prior year. We are committed to
our strategic growth agenda and providing increased value to our customers, patients, and shareholders."
2024 First Quarter Financial Results
Three Months Ended March 31, Change from Prior Year % of Net Revenues
2024 2023 $ % 2024 2023
Net Revenues
Domestic Core $ 5,953,865 $ 5,719,135 $ 234,730 4.1% 72.7% 77.4%
International Core 1,790,483 1,097,490 692,993 63.1% 21.8% 14.8%
Total Core 7,744,348 6,816,625 927,723 13.6% 94.5% 92.2%
Novel Therapies 453,450 575,980 (122,530 ) (21.3% ) 5.5% 7.8%
Total $ 8,197,798 $ 7,392,605 $ 805,193 10.9% 100% 100%
Total net revenues increased $0.8 million, or
10.9%, to $8.2 million for the three months ended March 31, 2024, as compared with the same period in 2023. Domestic Core revenues
increased by 4.1% from higher consumable volumes driven by new patients starts and share gains. International Core revenues
increased by 63.1%, from higher consumable and pump volumes driven largely by increased Ig supply, increased penetration within
approved indications, and geographic expansion. International orders were expedited for certain distribution partners of $0.26
million in March 2024 to ensure adequate inventory to fulfill patient needs in the event of a supply disruption related to the BSI
regulatory review process. Novel Therapies net revenues declined by 21.3% primarily driven by a milestone completion for a
collaboration agreement in the prior year period.
Gross profit increased $1.0 million, or 23%, to $5.1
million in the three months ended March 31, 2024, compared to $4.1 million in the same period in 2023. Gross margin increased to 62.3%
compared to 56.1% in the first quarter of 2023. The increase in gross margin was primarily driven by production efficiencies from
outsourced manufacturing and consolidation of US manufacturing sites.
Total operating expenses for the first quarter of
2024 were $7.1 million, a decrease of $0.1 million, or 1.9%, compared to $7.2 million in the prior year period.
Net loss for the first quarter of 2024 was $1.9
million, or $(0.04) per diluted share, compared to a net loss of $2.4 million, or ($0.05) per diluted share, for the same period of
2023. Adjusted EBITDA for the first quarter of 2024 was ($0.9) million, or ($0.02) per diluted share, compared to adjusted EBITDA of
($2.0) million, or ($0.04) per diluted share, for the same period of 2023. A reconciliation of adjusted EBITDA and adjusted diluted
EPS is provided at the end of this press release.
Cash and cash equivalents were $10.8 million as
of March 31, 2024, reflecting cash usage of $0.7 million in the first quarter of 2024.
Reaffirming full year 2024 net revenue between $31.2
and $32.2 million, representing growth of 10% to 13%
Gross margin between 59% and 61% for the full year 2024
2024 year-end cash balance greater than $8.0 million
Cash flow breakeven in in the fourth quarter of 2024 and cash flow positive for full year 2025
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, May 1, 2024 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.
This press release includes the non-GAAP
financial measures "adjusted EPS", "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 . These devices are used for infusions
administered in the home and alternate care settings. 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 and
expected operating performance for fiscal 2024. 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, the Company's EU certification, 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, 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 , which is 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 May 1, 2024. 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.
March 31, December 31,
2024 2023
ASSETS
CURRENT ASSETS
Cash and cash equivalents $ 10,820,317 $ 11,482,240
Accounts receivable less allowance for doubtful accounts of $24,777 as of March 31, 2024 and $24,777 as of December 31, 2023 4,392,511 4,045,211
Inventory 3,147,312 3,481,301
Other receivables 288,714 28,889
Prepaid expenses 830,408 1,218,288
TOTAL CURRENT ASSETS 19,479,262 20,255,929
Property and equipment, net 3,755,530 3,837,657
Intangible assets, net of accumulated amortization of $406,801 and $390,341 as of March 31, 2024 and December 31, 2023, respectively 737,901 754,361
Operating lease right-of-use assets 3,428,885 3,514,055
Deferred income tax assets, net of allowance for non-realization of deferred tax assets of $6,391,452 and $6,002,777 for March 31, 2024 and December 31, 2023, respectively - -
Other assets 98,970 98,970
TOTAL ASSETS $ 27,500,548 $ 28,460,972
LIABILITIES AND STOCKHOLDERS' EQUITY
CURRENT LIABILITIES
Accounts payable $ 1,774,185 $ 975,193
Accrued expenses 1,459,405 1,711,427
Note payable 159,031 314,344
Other liabilities 457,653 512,520
Accrued payroll and related taxes 519,441 462,941
Financing lease liability - current 111,103 109,540
Operating lease liability - current 372,109 368,313
TOTAL CURRENT LIABILITIES 4,852,927 4,454,278
Financing lease liability, net of current portion 288,253 316,623
Operating lease liability, net of current portion 3,241,837 3,336,300
TOTAL LIABILITIES 8,383,017 8,107,201
STOCKHOLDERS' EQUITY
Common stock, $0.01 par value, 75,000,000 shares authorized, 49,143,589 and 49,089,864 shares issued 45,723,087 and 45,669,362 shares outstanding as of March 31, 2024, and December 31, 2023, respectively 491,436 490,899
Additional paid-in capital 47,717,888 47,018,707
Treasury stock, 3,420,502 shares as of March 31, 2024 and December 31, 2023, at cost (3,843,562 ) (3,843,562 )
Accumulated deficit (25,248,231 ) (23,312,273 )
TOTAL STOCKHOLDERS' EQUITY 19,117,531 20,353,771
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY $ 27,500,548 $ 28,460,972
The accompanying notes are an integral part of these
financial statements.
KORU MEDICAL SYSTEMS, INC.
STATEMENTS OF OPERATIONS
Three Months Ended
March 31,
2024 2023
NET REVENUES $ 8,197,798 $ 7,392,605
Cost of goods sold 3,094,500 3,245,570
Gross Profit 5,103,298 4,147,035
OPERATING EXPENSES
Selling, general and administrative 5,357,620 5,425,877
Research and development 1,475,674 1,564,869
Depreciation and amortization 231,370 213,117
Total Operating Expenses 7,064,664 7,203,863
Net Operating Loss (1,961,366 ) (3,056,828 )
Non-Operating Income/(Expense)
Loss on currency exchange (11,479 ) (680 )
Loss on disposal of fixed assets, net (300 ) (56,279 )
Interest income, net 37,187 125,502
TOTAL OTHER INCOME 25,408 68,543
LOSS BEFORE INCOME TAXES (1,935,958 ) (2,988,285 )
Income Tax Benefit - 577,400
NET LOSS $ (1,935,958 ) $ (2,410,885 )
NET LOSS PER SHARE
Basic $ (0.04 ) $ (0.05 )
Diluted $ (0.04 ) $ (0.05 )
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING
Basic 45,712,224 45,487,593
Diluted 45,712,224 45,487,593
The accompanying notes are an integral part of these
financial statements.
KORU MEDICAL SYSTEMS, INC.
STATEMENTS OF CASH FLOWS
For the Three Months Ended
March 31,
2024 2023
CASH FLOWS FROM OPERATING ACTIVITIES
Net Loss $ (1,935,958 ) $ (2,410,885 )
Adjustments to reconcile net loss to net cash used in operating activities:
Stock-based compensation expense and warrant expense 699,718 881,222
Depreciation and amortization 231,370 213,117
Deferred income taxes - (577,400 )
Loss on disposal of fixed assets 300 56,279
ROU landlord credit (5,497 ) (5,497 )
Changes in operating assets and liabilities:
Increase in Accounts receivable (607,125 ) (647,994 )
Decrease / (Increase) in Inventory 333,989 (233,551 )
Decrease in Prepaid expenses and other assets 387,880 288,786
(Decrease) / Increase in Other liabilities (54,867 ) 4,207
Increase / (Decrease) in Accounts payable 798,992 (888,679 )
Increase / (Decrease) in Accrued payroll and related taxes 56,500 (41,984 )
Decrease in Accrued expenses (252,022 ) (1,298,204 )
NET CASH USED IN OPERATING ACTIVITIES (346,720 ) (4,660,583 )
CASH FLOWS FROM INVESTING ACTIVITIES
Purchases of property and equipment (133,083 ) (272,605 )
Purchases of intangible assets (0 ) (11,232 )
NET CASH USED IN INVESTING ACTIVITIES (133,083 ) (283,837 )
CASH FLOWS FROM FINANCING ACTIVITIES
Payments on indebtedness (155,313 ) (214,892 )
Payments on finance lease liability (26,807 ) (24,080 )
NET CASH USED IN FINANCING ACTIVITIES (182,120 ) (238,972 )
NET DECREASE IN CASH AND CASH EQUIVALENTS (661,923 ) (5,183,392 )
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD 11,482,240 17,408,257
CASH AND CASH EQUIVALENTS, END OF PERIOD $ 10,820,317 $ 12,224,865
Supplemental Information
Cash paid during the periods for:
Interest $ 12,296 $ 12,326
Income taxes $ - $ -
Schedule of Non-Cash Operating, Investing and Financing Activities:
Issuance of common stock as compensation $ 123,804 $ 175,776
The accompanying notes are an integral part of these
financial statements.
KORU MEDICAL SYSTEMS, INC.
SUPPLEMENTAL INFORMATION
A reconciliation of our non-GAAP measures is below:
Three Months Ended
Reconciliation of GAAP Net Loss March 31,
to Non-GAAP Adjusted EBITDA: 2024 2023
GAAP Net Loss $ (1,935,958 ) $ (2,410,885 )
Tax (Benefit)/Expense (388,675 ) (577,400 )
Valuation Allowance for DTA 388,675 -
Depreciation and Amortization 231,369 213,117
Interest (Income), Net (37,187 ) (125,502 )
Reorganization Charges 99,329 -
Manufacturing Initiative Expenses - 49,053
Product Discontinuance - -
Stock-based Compensation Expense 699,718 881,222
Adjusted EBITDA $ (942,729 ) $ (1,970,395 )
Weighted average number common shares 45,712,224 45,487,593
Three Months Ended
Reconciliation of Reported Diluted EPS March 31,
to Non-GAAP Adjusted Diluted EPS: 2024 2023
Reported Diluted Earnings Per Share $ (0.04 ) $ (0.05 )
Tax (Benefit)/Expense (0.01 ) (0.01 )
Valuation Allowance for DTA 0.01 -
Depreciation and Amortization 0.01 0.01
Interest (Income)/Expense, Net - -
Reorganization Charges - -
Manufacturing Initiative Expenses - -
Product Discontinuance - -
Stock-based Compensation Expense 0.02 0.02
Adjusted Diluted Earnings Per Share $ (0.02 ) $ (0.04 )
Last updated: May 1, 2024