X0609 4 2026-06-05 0001941131 TORO CORP. TORO 0002118775 Panagiotidis Petros Panagiotis true 223 CHRISTODOULOU CHATZIPAVLOU STREET, HAWAII ROYAL GARDENS LIMASSOL CYPRUS J3 3036 GREECE true true Chief Executive Officer false Common Stock 2026-06-05 4 J 0 4827279 3.8821 A 25649485 I By Pani Corp. The reporting person received 4,827,279 shares of Common Stock as a payment-in-kind dividend on 20,822,206 shares of Common Stock owned on the dividend record date. Represents the amount foregone in exchange for each share of Common Stock received as a dividend. Shares reported as beneficially owned consist of common shares held indirectly through Pani Corp. ("Pani"), an entity controlled by the Reporting Person. The Reporting Person may be deemed to beneficially own the securities held by Pani by virtue of his control of such entity. 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 2026-06-09