STOCK INCENTIVE PLAN	6 Months Ended
Jun. 30, 2026
Stock Incentive Plan
STOCK INCENTIVE PLAN	8) STOCK INCENTIVE PLAN The Willamette Valley Vineyards, Inc. 2025 Omnibus Equity Incentive Plan (“2025 Plan”) was adopted by the Company’s board of directors on May 27, 2025, and was approved by the Company’s shareholders on July 12, 2025. The 2025 Plan provides for the grant of incentive stock options, non-statutory stock options, share appreciation rights, restricted shares, restricted share units, other share-based awards or any combination of the foregoing to selected employees, directors and independent contractors of the Company. The Company filed on November 12, 2025 a registration statement Form S-8 to register under the U.S. Securities Act of 1933, as amended, the Company’s shares of common stock to be issued pursuant to awards granted under the 2025 Plan. During the six months ended June 30, 2026, the Company granted no awards under the 2025 Plan. As of June 30, 2026, 15,000 shares of the Company’s common stock had been issued under the 2025 Plan and an additional 270,000 shares of the Company’s common stock were issuable pursuant to outstanding awards granted under the 2025 Plan. The Company recognized $21,035 in stock-based compensation expense during the three months ended June 30, 2026 related to the 2025 Plan and no stock-based compensation expense during the three months ended June 30, 2025. The Company recognized $42,070 in stock-based compensation expense during the six months ended June 30, 2026 related to the 2025 Plan and no stock-based compensation expense during the six months ended June 30, 2025.

STOCK INCENTIVE PLAN

6 Months Ended

Jun. 30, 2026

8) STOCK INCENTIVE PLAN

The Willamette Valley Vineyards, Inc. 2025 Omnibus Equity Incentive Plan (“2025 Plan”) was adopted by the Company’s board of directors on May 27, 2025, and was approved by the Company’s shareholders on July 12, 2025. The 2025 Plan provides for the grant of incentive stock options, non-statutory stock options, share appreciation rights, restricted shares, restricted share units, other share-based awards or any combination of the foregoing to selected employees, directors and independent contractors of the Company. The Company filed on November 12, 2025 a registration statement Form S-8 to register under the U.S. Securities Act of 1933, as amended, the Company’s shares of common stock to be issued pursuant to awards granted under the 2025 Plan.

During the six months ended June 30, 2026, the Company granted no awards under the 2025 Plan. As of June 30, 2026, 15,000 shares of the Company’s common stock had been issued under the 2025 Plan and an additional 270,000 shares of the Company’s common stock were issuable pursuant to outstanding awards granted under the 2025 Plan.

The Company recognized $21,035 in stock-based compensation expense during the three months ended June 30, 2026 related to the 2025 Plan and no stock-based compensation expense during the three months ended June 30, 2025.

The Company recognized $42,070 in stock-based compensation expense during the six months ended June 30, 2026 related to the 2025 Plan and no stock-based compensation expense during the six months ended June 30, 2025.