v3.26.1
Stockholders’ Equity
3 Months Ended
Mar. 31, 2026
Equity [Abstract]  
Stockholders’ Equity

9. Stockholders’ Equity

 

Common Stock Transactions

 

Three Months Ended March 31, 2026

 

 

Issuance of Common Stock on At-the-Market Issuance Sales Agreement

 

During the three months ended March 31, 2026, the Company sold 28,659 shares of Common Stock and received net proceeds of $30,593, or an average of $1.07 per share, under its At-the-Market Issuance Sales Agreement with Ascendiant Capital Markets, LLC.

 

Issuance of Common Stock on Private Offering

 

During the three months ended March 31, 2026, the Company received net proceeds of $595,000 from the sale of 570,000 shares of common stock at an average price of $1.04 per share in a private placement.

 

Common Shares Issued on Vesting of Restricted Stock

 

During the three months ended March 31, 2026, the Company issued 216,459 shares on vesting of restricted common stock to its directors and executives.

 

Common Stock Issued for Services

 

During the three months ended March 31, 2026, the Company issued 45,832 shares of common stock with a fair value of $46,457, or $1.01 per share, for service rendered.

 

Common Stock Issuable

 

At March 31, 2026, 350,843 shares of common stock with an aggregate value of $350,843 have not been issued and are reflected as common stock issuable in the accompanying consolidated financial statements.

 

Three Months Ended March 31, 2025

 

Common Shares Issued on Vesting of Restricted Stock

 

During the three months ended March 31, 2025, the Company issued 217,015 shares on vesting of restricted common stock to its employees and executive.

 

Common Stock Issued for Services

 

During the three months ended March 31, 2025, the Company issued 158,332 shares of common stock with a fair value of $239,130, or $1.51 per share, for service rendered.

 

Issuance of Common Stock for Settlement of Vendor Balance

 

During the three months ended March 31, 2025, the Company issued 75,000 shares of common stock with a fair value of $108,750, or $1.45 per share, to settle a trade vendor balance of $75,000. The excess of the fair value of the common stock issued over the trade vendor balance was $33,750, which was recorded as a component of selling, general and administrative expenses in the consolidated statement of operations.

 

 

Issuance of Common Stock on At-the-Market Issuance Sales Agreement

 

During the three months ended March 31, 2025, the Company sold 764,743 shares of Common Stock and received proceeds, net of expenses, of $1,031,113, or an average of $1.35 per share, utilizing its At-the-Market Issuance Sales Agreement with Ascendiant Capital Markets, LLC.

 

Issuance of Common Stock on Stock Purchase Agreement

 

On December 16, 2024, the Company entered into a Securities Purchase Agreement and Strata Purchase Agreement with ClearThink Capital Partners, LLC (ClearThink Capital”). Under the terms of the Strata Purchase Agreement, ClearThink Capital agreed to purchase up to $10 million of Giftify’s shares of common stock (the “Purchase Shares”) based on a series of request notices limited to the lesser of $1 million or 500% of the average number of shares traded for the 10 trading days prior to the closing request date with the minimum purchase notice to be $25,000. The Company will receive financing in an amount equal to 99% of the average of the closing prices of the Company shares of common stock on the Nasdaq stock market during the Valuation Period that is defined as three business days preceding the purchase date with respect to a request notice. No purchase of Company shares of common stock will be made by ClearThink if its beneficial ownership of Giftify common stock exceeds 9.99% of the issued and outstanding shares of Giftify common stock.

 

During the three months ended March 31, 2025, the Company received net proceeds of $374,500 from ClearThink Capital, which purchased 387,194 shares of the Company’s common stock.

 

On February 4, 2025, the Company exercised its right to terminate the SPA effective by mutual agreement of the parties.

 

Issuance of Common Stock on Public Offering

 

On January 15, 2025, the Company entered into a Placement Agency Agreement with Craft Capital Management LLC (“Craft Capital”), as placement agent, to issue and sell 600,000 shares of the Company’s common stock at a purchase price of $1.00 per Share. The shares were offered by the Company pursuant to its shelf registration statement on Form S-3 (File No. 333-282322), that was declared effective by the Securities and Exchange Commission on October 15, 2024, on a best efforts basis (the “Offering”). The offer and sale of the shares in the Offering are described in the Company’s prospectus constituting a part of the registration statement, as supplemented by a final prospectus supplement dated January 15, 2025. On January 16, 2025, the Company closed the Offering. The Company sold 600,000 shares for total gross proceeds of $600,000. After deducting the placement agent fee and offering expenses payable by the Company, the Company received net proceeds of $478,000.

 

Common Stock Issuable

 

At March 31, 2025, 350,843 shares of common stock with an aggregate value of $350,843 have not been issued and are reflected as common stock issuable in the accompanying consolidated financial statements.