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STOCK-BASED COMPENSATION
 3 Months Ended
Mar. 31, 2026
Share-Based Payment Arrangement [Abstract]  
STOCK-BASED COMPENSATION

NOTE 15 — STOCK-BASED COMPENSATION

 

The Company maintains the 2022 Omnibus Equity Incentive Plan, which provides for the grant of stock options and other equity-based awards. As of March 31, 2026, there were 75,000 shares remaining available for future issuance under the plan.

 

● Accounting Policy: The Company measures and recognizes compensation expense for all stock-based payment awards based on their estimated fair values on the grant date.
● Expense Recognition: Stock-based compensation expense is recognized on a straight-line basis over the requisite service period (usually the vesting period).