Stock Based Compensation (Tables)
|
12 Months Ended |
Dec. 31, 2025 |
| Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items] |
|
| Schedule of Assumptions to Estimate the Fair Value of Options Granted |
The
Company used the following assumptions to estimate the fair value of options granted in the years ended December 31 2025 and 2024 under
the Plans as follows:
| Assumptions | |
| |
| Expected term | |
5-10 years | |
| Expected volatility | |
45.79% - 72.81 | % |
| Expected dividends | |
0 | % |
| Risk-free interest rate | |
0.69% - 4.51 | % |
| Forfeiture rate | |
0% - 5 | % |
|
| Aircom 2014 Plan [Member] |
|
| Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items] |
|
| Schedule of Activities Related to Options Outstanding |
Activities
related to options for the Aircom 2014 Plan for the years ended December 31, 2025 and 2024 are as follows:
| | |
Number
of Shares | | |
Weighted
Average Exercise Price Per Share | | |
Weighted
Average Fair Value Per Share | |
| Options outstanding at January
1, 2024 | |
| 74,580 | | |
| 3.3521 | | |
| 1.0539 | |
| Granted | |
| - | | |
| - | | |
| - | |
| Exercised | |
| - | | |
| - | | |
| - | |
| Forfeited/Cancelled | |
| - | | |
| - | | |
| - | |
| Options outstanding at December 31, 2024 | |
| 74,580 | | |
| 3.3521 | | |
| 1.0539 | |
| Granted | |
| - | | |
| - | | |
| - | |
| Exercised | |
| - | | |
| - | | |
| - | |
| Forfeited/Cancelled | |
| - | | |
| - | | |
| - | |
| Options outstanding
at December 31, 2025 | |
| 74,580 | | |
| 3.3521 | | |
| 1.0539 | |
|
| Schedule of Stock Options Outstanding and Exercisable |
Of
the shares covered by options outstanding as of December 31, 2025, 74,580 are now exercisable. Information related to stock options outstanding
and exercisable at December 31, 2025, is as follows:
| | | | Options Outstanding | | | Options Exercisable | | Range of Exercise Prices | | | Shares Outstanding at December 31, 2025 | | | Weighted Average Remaining Contractual Life (years) | | | Weighted Average Exercise Price | | | Shares Exercisable at December 31, 2025 | | | Weighted Average Remaining Contractual Life (years) | | | Weighted Average Exercise Price | | | $ | 3.3521 | | | | 74,580 | | | | 0.50 | | | | 3.3521 | | | | 74,580 | | | | 0.50 | | | | 3.3521 | |
|
| Aerkomm 2017 Plan [Member] |
|
| Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items] |
|
| Schedule of Activities Related to Options Outstanding |
Activities
related to options outstanding under Aerkomm 2017 Plan for the years ended December 31, 2025 and 2024 are as follows:
| | |
Number
of Shares | | |
Weighted
Average Exercise Price Per Share | | |
Weighted
Average Fair Value Per Share | |
| Options outstanding at January
1, 2024 | |
| 2,084,791 | | |
| 7.6279 | | |
| 5.2566 | |
| Granted | |
| 143,256 | | |
| 2.5800 | | |
| 1.9462 | |
| Exercised | |
| - | | |
| - | | |
| - | |
| Forfeited/Cancelled | |
| - | | |
| - | | |
| - | |
| Options outstanding at December 31, 2024 | |
| 2,228,047 | | |
| 7.3897 | | |
| 5.1155 | |
| Granted | |
| 103,256 | | |
| 3.0644 | | |
| 1.9593 | |
| Exercised | |
| - | | |
| - | | |
| - | |
| Forfeited/Cancelled | |
| - | | |
| - | | |
| - | |
| Options outstanding
at December 31, 2025 | |
| 2,331,303 | | |
| 7.1235 | | |
| 4.9211 | |
|
| Schedule of Stock Options Outstanding and Exercisable |
Of
the shares covered by options outstanding under the Aerkomm 2017 Plan as of December 31, 2025, 2,282,843 are now exercisable; 33,450
shares will be exercisable for the twelve-month period ending December 31, 2026. Information related to stock options outstanding and
exercisable at December 31, 2025, is as follows:
| | | | Options Outstanding | | | Options Exercisable | | Range of Exercise Prices | | | Shares Outstanding at 12/31/2025 | | | Weighted Average Remaining Contractual Life (years) | | | Weighted Average Exercise Price | | | Shares Exercisable at 12/31/2025 | | | Weighted Average Remaining Contractual Life (years) | | | Weighted Average Exercise Price | | | $ | 2.55 - 4.30 | | | | 1,556,865 | | | | 6.70 | | | $ | 3.0446 | | | | 1,508,405 | | | | 6.49 | | | $ | 3.1683 | | | | 6.00 - 10.00 | | | | 419,288 | | | | 5.36 | | | | 8.3356 | | | | 419,288 | | | | 5.36 | | | | 8.3356 | | | | 11.00 - 14.20 | | | | 126,150 | | | | 4.25 | | | | 11.4688 | | | | 126,150 | | | | 4.25 | | | | 11.4688 | | | | 20.50 - 27.50 | | | | 109,000 | | | | 1.78 | | | | 25.4982 | | | | 109,000 | | | | 1.78 | | | | 25.4982 | | | | 30.00 - 35.00 | | | | 120,000 | | | | 1.66 | | | | 34.5479 | | | | 120,000 | | | | 1.66 | | | | 34.5479 | | | | | | | | 2,331,303 | | | | 5.83 | | | | 7.1235 | | | | 2,282,843 | | | | 5.57 | | | | 7.8324 | |
|
| Schedule of Activities Related to Unvested Stock Awards |
Activities
related to unvested stock awards under Aerkomm 2017 Plan for the years ended December 31, 2025 and 2024 are as follows:
| | |
Number
of Shares | | |
Weighted
Average Fair Value Per Share | |
| Options unvested at January
1, 2024 | |
| 671,677 | | |
| 1.9691 | |
| Granted | |
| 143,256 | | |
| 1.9461 | |
| Vested | |
| (566,957 | ) | |
| 1.9478 | |
| Forfeited/Cancelled | |
| - | | |
| - | |
| Options unvested at December 31, 2024 | |
| 247,976 | | |
| 2.0045 | |
| Granted | |
| 103,256 | | |
| 1.9593 | |
| Vested | |
| (302,772 | ) | |
| 1.9917 | |
| Forfeited/Cancelled | |
| - | | |
| - | |
| Options unvested
at December 31, 2025 | |
| 48,460 | | |
| 1.9981 | |
|
| Aerkomm 2023 Plan [Member] |
|
| Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items] |
|
| Schedule of Activities Related to Options Outstanding |
Activities
related to options outstanding under Aerkomm 2023 Plan for the years ended December 31, 2025 and 2024 are as follows:
| | |
Number
of Shares | | |
Weighted
Average Exercise Price Per Share | | |
Weighted
Average Fair Value Per Share | |
| Options outstanding at January 1, 2024 | |
| - | | |
| - | | |
| - | |
| Granted | |
| 3,683,929 | | |
| 2.5914 | | |
| 2.0420 | |
| Exercised | |
| - | | |
| - | | |
| - | |
| Forfeited/Cancelled | |
| - | | |
| - | | |
| - | |
| Options outstanding at December 31, 2024 | |
| 3,683,929 | | |
| 2.5914 | | |
| 2.0420 | |
| Granted | |
| - | | |
| - | | |
| - | |
| Exercised | |
| - | | |
| - | | |
| - | |
| Forfeited/Cancelled | |
| - | | |
| - | | |
| - | |
| Options unvested
at December 31, 2025 | |
| 3,683,929 | | |
| 2.5914 | | |
| 2.0420 | |
|
| Schedule of Stock Options Outstanding and Exercisable |
Of
the shares covered by options outstanding as of December 31, 2025, 3,602,571 shares are now exercisable. Information related to stock
options outstanding and exercisable at December 31, 2025, is as follows:
| | | | Options Outstanding | | | Options Exercisable | | Range of Exercise Prices | | | Shares Outstanding at 12/31/2025 | | | Weighted Average Remaining Contractual Life (years) | | | Weighted Average Exercise Price | | | Shares Exercisable at 12/31/2025 | | | Weighted Average Remaining Contractual Life (years) | | | Weighted Average Exercise Price | | | $ | 2.58-2.89 | | | | 3,683,929 | | | | 7.49 | | | | 2.5914 | | | | 3,602,571 | | | | 7.49 | | | | 2.5915 | |
|
| Schedule of Activities Related to Unvested Stock Awards |
Activities
related to unvested stock awards under Aerkomm 2023 Plan for the years ended December 31, 2025 and 2024 are as follows:
| | |
Number
of Shares | | |
Weighted
Average Fair Value Per Share | |
| Options unvested at January
1, 2024 | |
| 3,083,533 | | |
| 2.0415 | |
| Granted | |
| - | | |
| - | |
| Vested* | |
| (2,117,747 | ) | |
| 2.0415 | |
| Forfeited/Cancelled | |
| - | | |
| - | |
| Options unvested at December 31, 2024 | |
| 965,786 | | |
| 2.0415 | |
| Granted | |
| - | | |
| - | |
| Vested | |
| (884,428 | ) | |
| 2.0420 | |
| Forfeited/Cancelled | |
| - | | |
| - | |
| Options unvested
at December 31, 2025 | |
| 81,358 | | |
| 2.0360 | |
| * | including accelerated vesting an aggregate of 1,176,956 shares for the year ended December 31, 2024 to settled approximately $3.1 million accrued unpaid salaries pursuant to a form of letter outlining Aerkomm employee’s stock option exercise forms. (See Note 11) |
|