X0607 3 2026-03-18 0 0001941131 TORO CORP. TORO 0002118775 Panagiotidis Petros Panagiotis true 223 CHRISTODOULOU CHATZIPAVLOU STREET, HAWAII ROYAL GARDENS LIMASSOL G4 3036 CYPRUS true true Chief Executive Officer Common Stock 18506235 I By Pani Corp. Series B Preferred Stock 40000 I By Pelagos Holdings Corp. Shares reported as beneficially owned consist of 18,506,235 common shares held indirectly through Pani Corp. ("Pani"), an entity controlled by the Reporting Person. The reported 40,000 Series B Preferred Shares are held indirectly through Pelagos Holdings Corp. ("Pelagos"), an entity controlled by the Reporting Person. Each Series B Preferred Share has the voting power of 100,000 common shares and the Series B Preferred Shares votes together with the issuer's common shares as a single class, subject to limited separate class voting rights and adjustment provisions as described in the issuer's governing documents. The Reporting Person may be deemed to beneficially own the securities held by Pani and Pelagos by virtue of his control of such entities. The Reporting Person disclaims beneficial ownership of such securities except to the extent of his pecuniary interest therein, if any. This report shall not be deemed an admission that the Reporting Person is a beneficial owner for purposes of Section 16 of the Exchange Act or otherwise. /s/ Petros Panagiotis Panagiotidis 2026-03-18