v3.26.1
Stock Options
3 Months Ended
Mar. 31, 2026
Stock Options  
Stock Options

13. Stock Options

 

On January 15, 2025, the Company granted 400,000 stock options to employees with an exercise price of $11.50. These options expire on January 15, 2028, and vest equally on June 30, 2025, December 31, 2025, June 30, 2026 and December 31, 2026. Stock-based compensation expense recognized for the three-month periods ended March 31, 2026 and 2025 was $138,641 and $495,146, respectively. Future expense for this stock option grant will be $138,641 for the second quarter of 2026, and $59,418 for each of the third and fourth quarters of 2026. Activity in the Company’s stock options is as follows:

 

 

 

Number of Options

 

 

Weighted Average Exercise Prices

 

Balance December 31, 2024

 

 

77,000

 

 

$5.17

 

Granted

 

 

400,000

 

 

$11.50

 

Exercised

 

 

(144,625)

 

$8.26

 

Expired

 

 

(3,000)

 

$5.25

 

Balance December 31, 2025

 

 

329,375

 

 

$11.50

 

Exercised

 

 

(78,875)

 

$11.50

 

Outstanding at March 31, 2026

 

 

250,500

 

 

$11.50

 

Vested at March 31, 2026

 

 

50,500

 

 

$11.50

 

 

In the first quarter of 2026, 61,375 options were exchanged for 46,626 shares in cashless exercises, and 17,500 options were exercised for cash. The intrinsic value of all options exercised was $2,829,788. At March 31, 2026, outstanding stock options have a weighted average remaining term of approximately 1.8 years and have an intrinsic value of $5,165,310. Vested stock options at March 31, 2026 have an intrinsic value of $1,041,310.