Quarterly report [Sections 13 or 15(d)]

Stock-based Payments (Tables)

v3.26.1
Stock-based Payments (Tables)
3 Months Ended
Mar. 31, 2026
Share-Based Payment Arrangement [Abstract]  
Summary of Restricted Stock Units Activity

The following table summarizes the activities for the Company’s stock options for the three months ended March 31, 2026:

 

                      Weighted        
                      Average        
          Weighted     Weighted     Remaining        
    Number     Average     Average     Contractual     Aggregate  
    of     Exercise     Grant Date     Term     Intrinsic  
    Shares     Price     Fair Value     (years)     Value  
Balance at December 31, 2025     100,360     $ 24.66     $ 23.42       9.89     $ -  
Granted    

212,500

     

5.10

     

4.08

     

9.80

            -  
Exercised     -       -       -       -       -  
Forfeited    

(259)

     

4,980.00

     

4,710.00

     

7.19

      -  
Canceled/Expired     (50 )    

4,980.00

     

4,710.00

      7.19       -  
Balance March 31, 2026     312,551       6.46       5.64       9.76     $ -  
Exercisable as of March 31, 2026     100,051       9.36       8.95       9.65     $ -  

 

The aggregate intrinsic value is calculated as the difference between the exercise price of the underlying awards and the closing stock price of $3.45 for the Company’s Common Stock on March 31, 2026 and the closing stock price of $3.99 for the Company’s Common Stock on December 31, 2025.

 

During the three months ended March 31, 2026 and 2025, the Company recognized stock option expenses totaling $0 and $84,636, respectively.

 

The unamortized stock option expenses as of March 31, 2026 totaled $867,831.

 

 

Restricted Stock Units

 

On October 14, 2021, the Compensation Committee of the Board of Directors approved grants totaling 484 Restricted Stock Units to the Company’s then current six directors and then current seven key employees. Each RSU had a grant date fair value of $24,270 which will be amortized upon vesting into administrative expenses within the Consolidated Statements of Operations. Such RSUs were granted under the 2021 Plan. Vesting of each RSU is:

 

  One-third (33%) of each RSU will vest when the Company’s market capitalization is equal to or greater than $500,000,000 for at least ten trading days during any twenty (20) consecutive trading day period ending on or after December 15, 2021 and the fair market value of the Common Stock equals or exceeds $150.00 during such trading day period.
     
  One-third (33%) of each RSU will vest when the Company’s market capitalization is equal to or greater than $750,000,000 for at least ten trading days during any twenty (20) consecutive trading day period ending on or after December 15, 2021 and the fair market value of the Common Stock equals or exceeds $150.00 during such trading day period.
     
  The remaining awarded units will vest when the Company’s market capitalization is equal to or greater than $1,000,000,000 for at least ten trading days during any twenty (20) consecutive trading day period ending on or after December 15, 2021 and the fair market value of the Common Stock equals or exceeds $150.00 during such trading day period.
     
  In the event that (i) a change in control occurs or (ii) the participant incurs a termination of service by the Company without cause or due to the participant’s death or total and permanent disability, then all unvested units shall become vested units immediately upon the occurrence of such event.

 

As of March 31, 2026 and 2025, none of the vesting milestones have been met, respectively.

 

The following is the status of outstanding unvested RSUs outstanding as of March 31, 2026 and the changes for the three months ended March 31, 2026:

 

          Weighted  
          Average  
    Number of     Grant Date  
    RSUs     Fair Value  
Balance at December 31, 2025     212,500     $ 24,270.00  
Granted     245,094       4.08  
Vested     60,719      

6.35

 
Forfeited     -       -  
Canceled/Expired     -       -  
Balance at March 31, 2026     396,875     $ 9,952  
Summary of Restricted Stock Units Activity

The following is the status of outstanding unvested RSUs outstanding as of March 31, 2026 and the changes for the three months ended March 31, 2026:

 

          Weighted  
          Average  
    Number of     Grant Date  
    RSUs     Fair Value  
Balance at December 31, 2025     212,500     $ 24,270.00  
Granted     245,094       4.08  
Vested     60,719      

6.35

 
Forfeited     -       -  
Canceled/Expired     -       -  
Balance at March 31, 2026     396,875     $ 9,952