v3.26.1
Stock-based Compensation
3 Months Ended
Mar. 31, 2026
Share-Based Payment Arrangement [Abstract]  
Stock-based Compensation

Note 10. Stock-based Compensation

 

During the three-month periods ended March 31, 2026 and 2025, there was no stock-based compensation associated with stock options included in research and development expense. The Company issued 100,000 shares of common stock for services during each of the years ended December 31, 2025 and 2024. A portion of these shares related to services that had not yet been performed at the time of issuance and were recorded as prepaid expenses. Such prepaid amounts were subsequently recognized as expense as the related services were performed. Accordingly, the Company recognized $1,888 of expense in each three-month period ended March 31, 2026 and 2025 associated with shares issued for services in research and development, and $1,750 and $3,500, respectively, in general and administrative expense.

 

There were no options granted during the three months ended March 31, 2026 and 2025. There were no options exercised, forfeited or cancelled during either period but all options did expire during the year ended December 31, 2025.

 

 

Options outstanding at March 31, 2025 consist of:

 

Date Issued  Number
Outstanding
   Number
Exercisable
   Exercise Price   Expiration Date
June 27, 2020   150,000    150,000   $0.40   June 27, 2025
January 1, 2021   450,000    450,000   $0.65   December 31, 2025
Total   600,000    600,000         

 

During the quarter ended March 31, 2025, 500,000 outstanding options expired.

 

Warrants outstanding at March 31, 2026 consist of:

 

Date Issued  Number
Outstanding
   Number
Exercisable
   Exercise Price   Expiration Date
December 31, 2025   416,666    416,666   $0.60   December 31, 2030
Total   416,666    416,666         

 

Warrants outstanding at March 31, 2025 consist of:

 

Date Issued  Number
Outstanding
   Number
Exercisable
   Exercise Price   Expiration Date
July 19, 2022   550,000    550,000   $0.50   July 18, 2025
Total   550,000    550,000