v3.25.1
Accounting for Share-Based Payments (Tables)
3 Months Ended
Mar. 31, 2025
Share-Based Payment Arrangement [Abstract]  
Schedule of Stock Based Compensation Expense

We classify stock-based compensation expense in our consolidated statement of operations in the same way the award recipient’s payroll costs are classified or in which the award recipients’ service payments are classified. We recorded stock-based compensation expense as follows:

 

 

HEPION PHARMACEUTICALS, INC. AND SUBSIDIARIES

Notes to Condensed Consolidated Financial Statements

(Unaudited)

 

   2025   2024 
   Three Months Ended
March 31,
 
   2025   2024 
General and administrative  $20,783   $705,770 
Total stock-based compensation expense  $20,783   $705,770 
Schedule of Stock Option Activity

A summary of stock option activity under the 2013 Plan and 2023 Plan is presented as follows:

 

   Number of Options  

Weighted

Average Exercise Price Per Share

  

Intrinsic

Value

  

Weighted

Average Remaining Contractual Term

 
Balance outstanding, December 31, 2024   7,813   $382.00   $    8.75 years 
Granted      $   $      
Forfeited      $   $      
Balance outstanding, March 31, 2025   7,813   $382.00   $    8.50 years 
Awards outstanding, vested awards and those expected to vest at March 31, 2025   7,813   $382.00   $    8.50 years 
Vested and exercisable at March 31, 2025   7,793   $381.00   $    8.51 years