Horton Capital Partners, LLC 4

What Happened

• Joseph M. Manko Jr., identified as a 10% owner of KORU Medical Systems, reported four "J" (other acquisition/disposition) transactions on February 13, 2026. The filings show:
  • Disposed 770,418 shares at $0.00 (value $0)
  • Acquired 750,000 shares at $0.00 (value $0)
  • Disposed 750,000 shares at $0.00 (value $0)
  • Acquired 282,347 shares at $0.00 (value $0)
• All transactions are reported at $0.00 per share (total reported value $0). The net effect across these entries is a disposition of 488,071 shares (770,418 sold + 750,000 sold less 750,000 + 282,347 acquired = net -488,071). Footnotes point to Exhibit 99.1 for explanations of each note.

Key Details

• Transaction date(s): February 13, 2026 (all entries); reported same day (Form 4 filed 2026-02-13).
• Prices reported: $0.00 per share for all four entries (total reported value $0).
• Shares owned after transaction: Not disclosed in the provided filing excerpt.
• Notable footnotes: Four footnotes (F1–F4) reference Exhibit 99.1 for explanations of the corresponding transactions/notes.
• Transaction code: "J" = Other acquisition or disposition; see Exhibit 99.1 for specifics.
• Timeliness: The Form 4 was filed on the same date as the transactions, indicating a timely filing.

Context

• Transactions reported at $0.00 are often transfers, internal reclassifications, or non-cash movements; the filing’s Exhibit 99.1 should be reviewed for the exact reason. Such non-cash transfers do not necessarily reflect a cash sale or open-market trading decision.
• As a 10% owner (rather than an executive trade), these moves may involve ownership transfers among related parties or entities; they should be interpreted differently than routine open-market purchases or sales by officers.