v3.26.1
Stockholder’S Equity
3 Months Ended
Mar. 31, 2026
Stockholder'S Equity [Abstract]  
Stockholder’S Equity

Note 9 - Stockholder’s Equity

 

Preferred Stock- The Company is authorized to issue 1,000,000 shares of preferred stock, par value $0.01 per share, with such designations, voting and other rights and preferences as may be determined from time to time by the Company’s board of directors. As of March 31, 2026 and December 31, 2025 there were no shares of preferred stock issued or outstanding.

 

Class A Common Stock- The Company is authorized to issue 5,000,000,000 shares of Class A common stock with par value of $0.01 each. As of March 31, 2026 and December 31, 2025 there were 346,548,153 shares of Class A Common Stock issued and outstanding.

 

Class B Common Stock- The Company is authorized to issue 500,000,000 shares of Class B common stock with par value of $0.01 each. As of March 31, 2026 and December 31, 2025 there were 304,842,759 shares of Class B Common Stock issued and outstanding.

 

Stock Options

 

On December 8, 2025, the Company entered into two employment agreements, pursuant to which the Company granted 13,120,888 options to officers with vesting periods of 4 or 5 years, respectively and exercise price of $14.43, of which 6,089,634 were time based and 7,031,254 were performance based. The options have vesting periods of 4 years and 5 years and expire in 10 years. The performance conditions were not met at March 31, 2026 and therefore no stock based compensation was expensed on these options.

 

On January 2, 2026, the Company amended the options award agreement with one of the officers, to increase the total number of options granted to this executive by 28,581 and transfer 796,951 performance based awards to time based awards. The vesting period of 4 years and other terms of the amended grant agreement were unchanged. On January 2, 2026, the Company granted an additional 297,029 time-based options to an employee with vesting periods of 4 years and exercise price of $9.30 and expire in 10 years.

 

The performance conditions were not met as of March 31, 2026 and therefore no stock-based compensation was expensed on these options.

 

For the three months ended March 31, 2026, total stock-based compensation expense related to the time-based options was $5,103,369 and included in general and administrative expense on the accompanying unaudited condensed consolidated statement of operations.

 

The assumptions used in the Black-Scholes model are set forth in the table below:

 

    January 2,
2026
    December 8,
2025
 
Exercise price   $ 9.3     $ 14.43  
Risk-free interest rate     3.81 %     3.81 %
Volatility     90.0 %     90.0 %
Expected life (years)     6.02       7.00  
Dividend yield     0.0 %     0.0 %

 

The following is an analysis of the stock option grant activity:

 

    Number     Weighted
Average
Exercise
Price
    Weighted
Average
Remaining
Life
 
Outstanding at December 31, 2025     13,120,888     $ 14.43     $ 3.86  
Granted     1,267,230       13.04       3.86  
Cancelled pursuant to amended agreement     (941,620 )     (14.43 )     (4.17 )
Outstanding at March 31, 2026     13,446,498       14.32       3.92  

 

As of March 31, 2026 and December 31, 2025, the outstanding options had no intrinsic values and no options were vested and exercisable. The weighted average fair value of options granted for three months ended March 31, 2026 was $7.07 and the weighted average fair value of options outstanding as of March 31, 2026 was $11.28.

 

The Company will recognize the remaining total stock-based compensation of $60,192,007 in future periods as follows:

 

Year   Amount  
Remainder of 2026   $ 11,550,114  
2027     15,400,152  
2028     15,400,152  
2029     14,343,708  
Thereafter     3,497,881  
Total   $ 60,192,007