Note 12 - Share Plans |
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| Share-Based Payment Arrangement [Text Block] |
12. Share Plans
Total share-based compensation expense in the Second quarter and first six months of 2026 and 2025 was as follows:
In March 2026, we issued our annual share-based compensation grants under the Luxfer Holdings PLC Long Term Umbrella Incentive Plan. The total number of awards issued was approximately 135,000 and the weighted average fair value of options granted in 2026 was estimated to be $11.80 per share.
In June 2026, we issued our annual share-based compensation grants under the Luxfer Holdings PLC Non-Executive Directors' Equity Incentive Plan. The total number of awards issued was approximately 45,000 and the weighted average fair value of options granted was estimated to be $17.85 per share.
The following table illustrates the assumptions used in deriving the fair value of share options granted during 2026 and the year-ended December 31, 2025:
The expected life of the share options is based on historical data and current expectations, and is not necessarily indicative of exercise patterns that may occur. The expected volatility reflects the assumption that the historical volatility over a period similar to the life of the options is indicative of future trends, which may not necessarily be the actual outcome.
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