STOCK INCENTIVE PLAN	3 Months Ended
Mar. 31, 2026
Stock Incentive Plan
STOCK INCENTIVE PLAN	8) STOCK INCENTIVE PLAN The Willamette Valley Vineyards Inc, 2025 Omnibus Equity Incentive Plan (“2025 Plan”) was adopted by the Company’s board of directors on May 27, 2025, and was approved by the Company’s shareholders on July 12, 2025. The 2025 Plan provides for the grant of incentive stock options, non-statutory stock options, share appreciation rights, restricted shares, restricted share units, other share-based awards or any combination of the foregoing to selected employees, directors and independent contractors of the Company. The Company filed on November 12, 2025 a registration statement Form S-8 to register under the U.S. Securities Act of 1933, as amended, the Company’s shares of common stock to be issued pursuant to awards granted under the 2025 Plan. During the three months ended March 31, 2026, the Company granted no awards under the 2025 Plan. As of March 31, 2026, 15,000 shares of the Company’s common stock had been issued under the 2025 Plan and an additional 270,000 shares of the Company’s common stock were issuable pursuant to outstanding awards granted under the 2025 Plan. The Company recognized $21,035 in stock-based compensation expense during the three months ended March 31, 2026 related to the 2025 Plan and no stock-based compensation expense during the three months ended March 31, 2025.

STOCK INCENTIVE PLAN

3 Months Ended

Mar. 31, 2026

8) STOCK INCENTIVE PLAN

The Willamette Valley Vineyards Inc, 2025 Omnibus Equity Incentive Plan (“2025 Plan”) was adopted by the Company’s board of directors on May 27, 2025, and was approved by the Company’s shareholders on July 12, 2025. The 2025 Plan provides for the grant of incentive stock options, non-statutory stock options, share appreciation rights, restricted shares, restricted share units, other share-based awards or any combination of the foregoing to selected employees, directors and independent contractors of the Company. The Company filed on November 12, 2025 a registration statement Form S-8 to register under the U.S. Securities Act of 1933, as amended, the Company’s shares of common stock to be issued pursuant to awards granted under the 2025 Plan.

During the three months ended March 31, 2026, the Company granted no awards under the 2025 Plan. As of March 31, 2026, 15,000 shares of the Company’s common stock had been issued under the 2025 Plan and an additional 270,000 shares of the Company’s common stock were issuable pursuant to outstanding awards granted under the 2025 Plan.

The Company recognized $21,035 in stock-based compensation expense during the three months ended March 31, 2026 related to the 2025 Plan and no stock-based compensation expense during the three months ended March 31, 2025.