Stock Based Compensation (Tables)
|
3 Months Ended |
Mar. 31, 2026 |
| 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 three months ended March 31, 2026 and 2025 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 three months ended March 31, 2026 and the year ended December 31, 2025 are as follows:
| | |
Number of Shares | | |
Weighted Average Exercise Price Per Share | | |
Weighted Average Fair Value Per Share | |
| Options outstanding at January 1, 2025 | |
| 74,580 | | |
| 3.3521 | | |
| 1.0539 | |
| Granted | |
| - | | |
| - | | |
| - | |
| Exercised | |
| - | | |
| - | | |
| - | |
| Forfeited/Cancelled | |
| - | | |
| - | | |
| - | |
| Options outstanding at December 31, 2025 | |
| 74,580 | | |
| 3.3521 | | |
| 1.0539 | |
| Granted | |
| - | | |
| - | | |
| - | |
| Exercised | |
| - | | |
| - | | |
| - | |
| Forfeited/Cancelled | |
| - | | |
| - | | |
| - | |
| Options outstanding at March 31, 2026 (Unaudited) | |
| 74,580 | | |
| 3.3521 | | |
| 1.0539 | |
|
| Schedule of Stock Options Outstanding and Exercisable |
Of the shares covered by options outstanding as
of March 31, 2026, 74,580 are now exercisable. Information related to stock options outstanding and exercisable at March 31, 2026, is
as follows:
| | | | Options Outstanding | | | Options Exercisable | | Range of
Exercise
Prices | | | Shares
Outstanding at
03/31/2026 | | | Weighted
Average
Remaining
Contractual
Life (years) | | | Weighted
Average
Exercise
Price | | | Shares
Exercisable at
03/31/2026 | | | Weighted
Average
Remaining
Contractual
Life (years) | | | Weighted
Average
Exercise
Price | | | $ | 3.3521 | | | | 74,580 | | | | 0.25 | | | | 3.3521 | | | | 74,580 | | | | 0.25 | | | | 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 three months ended March 31, 2026 and the year ended December 31, 2025 are as follows:
| | |
Number of Shares | | |
Weighted Average Exercise Price Per Share | | |
Weighted Average Fair Value Per Share | |
| Options outstanding at January 1, 2025 | |
| 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 | |
| Granted | |
| 25,814 | | |
| 3.0835 | | |
| 0.0059 | |
| Exercised | |
| - | | |
| - | | |
| - | |
| Forfeited/Cancelled | |
| - | | |
| - | | |
| - | |
| Options outstanding at March 31, 2026 (Unaudited) | |
| 2,357,117 | | |
| 7.0792 | | |
| 4.8673 | |
|
| Schedule of Stock Options Outstanding and Exercisable |
Information related to stock options outstanding and exercisable at March 31, 2026, is as follows: | | | | Options Outstanding | | | Options Exercisable | | Range of
Exercise
Prices | | | Shares
Outstanding at
03/31/2026 | | | Weighted
Average
Remaining
Contractual
Life (years) | | | Weighted
Average
Exercise Price | | | Shares
Exercisable at
03/31/2026 | | | Weighted
Average
Remaining
Contractual
Life (years) | | | Weighted
Average
Exercise
Price | | | $ | 2.55 - 4.30 | | | | 1,582,679 | | | | 6.50 | | | $ | 3.0453 | | | | 1,553,108 | | | | 6.34 | | | $ | 3.1436 | | | | 6.00 - 10.00 | | | | 419,288 | | | | 5.11 | | | | 8.3356 | | | | 419,288 | | | | 5.11 | | | | 8.3356 | | | | 11.00 - 14.20 | | | | 126,150 | | | | 4.00 | | | | 11.4688 | | | | 126,150 | | | | 4.00 | | | | 11.4688 | | | | 20.50 - 27.50 | | | | 109,000 | | | | 1.53 | | | | 25.4982 | | | | 109,000 | | | | 1.53 | | | | 25.4982 | | | | 30.00 - 35.00 | | | | 120,000 | | | | 1.42 | | | | 34.5479 | | | | 120,000 | | | | 1.42 | | | | 34.5479 | | | | | | | | 2,357,117 | | | | 5.63 | | | | 7.0792 | | | | 2,327,546 | | | | 5.42 | | | | 7.6498 | |
|
| Schedule of Activities Related to Unvested Stock Awards |
Activities related to unvested stock awards under
Aerkomm 2017 Plan for the three months ended March 31, 2026 and the year ended December 31, 2025 are as follows:
| | |
Number of Shares | | |
Weighted Average Fair Value Per Share | |
| Options unvested at January 1, 2025 | |
| 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 | |
| Granted | |
| 25,814 | | |
| 0.0059 | |
| Vested | |
| (44,703 | ) | |
| 1.1684 | |
| Forfeited/Cancelled | |
| | | |
| | |
| Options unvested at March 31, 2026 (Unaudited) | |
| 29,571 | | |
| 1.4969 | |
|
| 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 three months ended March 31, 2026 and the year ended December 31, 2025 are as follows:
| | |
Number of Shares | | |
Weighted Average Exercise Price Per Share | | |
Weighted Average Fair Value Per Share | |
| Options outstanding at January 1, 2025 | |
- | | |
- | | |
- | |
| Granted | |
| 3,683,929 | | |
| 2.5914 | | |
| 2.0420 | |
| Exercised | |
| - | | |
| - | | |
| - | |
| Forfeited/Cancelled | |
| - | | |
| - | | |
| - | |
| Options outstanding at December 31, 2025 | |
| 3,683,929 | | |
| 2.5914 | | |
| 2.0420 | |
| Granted | |
| - | | |
| - | | |
| - | |
| Exercised | |
| - | | |
| - | | |
| - | |
| Forfeited/Cancelled | |
| - | | |
| - | | |
| - | |
| Options unvested at March 31, 2026 (Unaudited) | |
| 3,683,929 | | |
| 2.5914 | | |
| 2.0420 | |
|
| Schedule of Stock Options Outstanding and Exercisable |
Of the shares covered by options outstanding as
of March 31, 2026, 3,683,929 shares are now exercisable. Information related to stock options outstanding and exercisable at March 31,
2026, is as follows:
| | | | Options Outstanding (Unaudited) | | | Options Exercisable (Unaudited) | | Range of
Exercise
Prices | | | Shares
Outstanding at
03/31/2026 | | | Weighted
Average
Remaining
Contractual
Life (years) | | | Weighted
Average
Exercise
Price | | | Shares
Exercisable at
03/31/2026 | | | Weighted
Average
Remaining
Contractual
Life (years) | | | Weighted
Average
Exercise
Price | | | $ | 2.58-2.89 | | | | 3,683,929 | | | | 7.24 | | | | 2.5914 | | | | 3,683,929 | | | | 7.24 | | | | 2.5914 | |
|
| Schedule of Activities Related to Unvested Stock Awards |
Activities related to unvested stock awards under
Aerkomm 2023 Plan for the three months ended March 31, 2026 and the year ended December 31, 2025 are as follows:
| | |
Number of Shares | | |
Weighted Average Fair Value Per Share | |
| Options unvested at January 1, 2025 | |
| 965,786 | | |
| 2.0415 | |
| Granted | |
| - | | |
| - | |
| Vested* | |
| (884,428 | ) | |
| 2.0420 | |
| Forfeited/Cancelled | |
| - | | |
| - | |
| Options unvested at December 31, 2025 | |
| 81,358 | | |
| 2.0360 | |
| Granted | |
| - | | |
| - | |
| Vested | |
| (81,358 | ) | |
| 2.0360 | |
| Forfeited/Cancelled | |
| | | |
| | |
| Options unvested at March 31, 2026 (Unaudited) | |
| - | | |
| - | |
| * | 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) |
|