v3.26.1
STOCK OPTION PLANS (Tables)
 3 Months Ended
Mar. 31, 2026
Share-Based Payment Arrangement, Option [Member] | Share-Based Payment Arrangement, Employee [Member]  
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]  
SCHEDULE OF RESTRICTED STOCK

A summary of option activity for employees under the plans and changes during the three months ended March 31, 2026 is presented below:

 

SCHEDULE OF STOCK OPTION ACTIVITY

   Number of Options   Weighted Averaged Exercise Price $   Weighted Average Remaining Contractual Life (Years)   Aggregate Intrinsic Options Value $ 
Options outstanding at January 1, 2026   6,032,175    1.15    8.13    - 
Granted during 2026   -    -         - 
Exercised during 2026   -    -    -    - 
Forfeited or expired during 2026   (32,175)    3.11    -    - 
Options outstanding March 31, 2026   6,000,000    1.14    7.92    - 
Exercisable, March 31, 2026   2,000,000    2.06    5.92    - 
Share-Based Payment Arrangement, Option [Member] | Share-Based Payment Arrangement, Nonemployee [Member]  
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]  
SCHEDULE OF RESTRICTED STOCK

A summary of option activity for non-employees under the plans and changes during the three months ended March 31, 2026 is presented below:

   Number of Options   Weighted Averaged Exercise Price $   Weighted Average Remaining Contractual Life (Years)   Aggregate Intrinsic Options Value $ 
Options outstanding at January 1, 2026   83,330    1.59    2.40    - 
Granted during 2026   -    -         - 
Exercised during 2026   -    -    -    - 
Forfeited or expired during 2026   (16,666)   3.94    -    - 
Options outstanding March 31, 2026   66,664    1.00    2.70    - 
Exercisable, March 31, 2026   49,994    1.02    2.35    - 

 

For the three months ended March 31, 2026, and 2025 Milestone Scientific recognized approximately $1,200 and $6,600 expense related to non-employee options, respectively.

 

A summary of restricted stock under the plans and changes during the three months ended March 31, 2026 is presented below:

 

SCHEDULE OF RESTRICTED STOCK

   Number of Shares  

Weighted Average

Grant-Date Fair

Value per Award

 
Non-vested as January 1, 2026   -    - 
Granted   681,818    0.33 
Vested   (170,455)   0.33 
Cancelled   -   - 
Non-vested as March 31, 2026   511,363    0.33 
Restricted Stock [Member]  
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]  
SCHEDULE OF RESTRICTED STOCK

A summary of restricted stock under the plans and changes during the three months ended March 31, 2026 is presented below:

 

SCHEDULE OF RESTRICTED STOCK

   Number of Shares  

Weighted Average

Grant-Date Fair

Value per Award

 
Non-vested as January 1, 2026   -    - 
Granted   681,818    0.33 
Vested   (170,455)   0.33 
Cancelled   -   - 
Non-vested as March 31, 2026   511,363    0.33