v3.26.1
STOCK-BASED COMPENSATION (Tables)
3 Months Ended
Mar. 31, 2026
Share-Based Payment Arrangement [Abstract]  
SCHEDULE OF EQUITY INCENTIVE PLAN

The following table summarizes the activities for the Company’s restricted share grants for the three months ended March 31, 2026 under the Second Amended & Restated 2019 Equity Incentive Plan:

 

  

Number of

Restricted Shares

 
Outstanding as of December 31, 2025(1)   957,173 
Granted   10,000 
Vested(2)   (1,000)
Outstanding as of March 31, 2026   966,173 
Total vested since inception as of March 31, 2026   1,169,249 

 

 

(1)Not including unvested dividends.
(2)The balance of vested shares reflects the total shares vested during the period and has not been reduced for those vested shares forfeited at time of vest related to net share settlement. The Second Amended & Restated 2019 Equity Incentive Plan provides for the concept of “net share settlement.” Specifically, it provides that the Company is authorized to withhold the Common Stock at the time the restricted shares are vested and taxed in satisfaction of the Participant’s tax obligations.