Equity Incentive Plan |
12 Months Ended | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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| Equity Incentive Plan [Abstract] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Equity Incentive Plan | Note 12 — Equity Incentive Plan
On January 10, 2022, the Company adopted the La Rosa Holdings Corp. 2022 Equity Incentive Plan (the “2022 Plan”) pursuant to which a maximum of 625 shares of Common Stock of the Company were authorized to be issued pursuant to the grant of incentive stock options, non-statutory stock options, stock appreciation rights, restricted stock, restricted stock units (RSUs), performance units and performance shares. Persons eligible to receive awards under the 2022 Plan include employees, consultants, and directors of the Company. The plan is administered by the Compensation Committee of the Board of Directors. On October 20, 2023, the Company filed a Form S-8 to register the securities in the 2022 Plan. As of December 31, 2025, there are 819 shares available for issuance after reserving an additional 568 shares under the plan through the end of 2025.
Stock Option Awards
Stock options are awards issued to employees and directors that entitle the holder to purchase Common Stock of the Company at a fixed price.
The Company recorded stock-based compensation related to options of $200,076 and $3,267,088 for the years ended December 31, 2025 and 2024, respectively. The Company did not realize any tax benefits associated with share-based compensation for the years ended December 31, 2025 and 2024, as the Company recorded a valuation allowance on all deferred tax assets.
At December 31, 2025, options outstanding that have vested and are expected to vest are as follows:
Additional information with respect to stock option activity:
The weighted average fair value and the assumptions used in calculating the stock options granted during fiscal year 2025 and 2024 were based on estimates at the date of grant as follows:
For the years ended December 31, 2025 and 2024, the Company recorded stock-based compensation for employees awards of $3,148,801 and $3,292,291, respectively. The Company did not realize any tax benefits associated with share-based compensation for these periods, as the Company recorded a valuation allowance on all deferred tax assets.
As of December 31, 2025 and 2024, unrecognized compensation expense related to stock option awards totaled $75,126 and $92,892, respectively.
Restricted Stock Units (RSUs)
A restricted stock unit covering 1 share of Common Stock issued to the Company’s Chief Technology Officer (CTO) vested on February 1, 2024. In addition, the CTO received a grant of 1 restricted stock unit on February 1, 2025, which was issued under the 2022 Plan.
For the years ending December 31, 2025 and 2024, the Company recorded $51,345 and $23,144, respectively, of share-based compensation expense related to the RSUs. For the years ending December 31, 2025 and 2024, unrecognized compensation expense related to the awards was $229,952.16 and $86,722, respectively.
The Company did not realize any tax benefits associated with share-based compensation for the years ending December 31, 2025 and 2024, as the Company recorded a valuation allowance on all deferred tax assets. |
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