v3.26.1
Note 8 - Share-based Compensation
6 Months Ended
Jun. 30, 2026
Notes to Financial Statements  
Share-Based Payment Arrangement [Text Block]

(8)

Share-Based Compensation

 

 

The share-based compensation expense is recorded in research and development, and selling, general and administrative expenses based on the employee's or non-employee’s respective function. No share-based compensation was capitalized during the periods presented. Share-based compensation expense for the three and six months ended June 30, 2026 and 2025 was recorded as follows (in thousands):

 

   

Three months ended

   

Six months ended

 
   

June 30,

   

June 30,

 
   

2026

   

2025

   

2026

   

2025

 

Research and development

  $ 63     $ 55     $ 118     $ 150  

Selling, general and administrative

    46       43       104       118  

Total share-based compensation

  $ 109     $ 98     $ 222     $ 268  

 

 

The following table summarizes the activity of stock options and related information:

 

   

Number of shares

   

Weighted average exercise price

   

Weighted average remaining contractual term (years)

   

Aggregate intrinsic value
(in thousands)

 
                                 

Outstanding, December 31, 2025

    485,203     $ 17.19       8.4     $  

Stock options granted

    30,000       1.29                  

Stock options forfeited

    (12,271 )     11.24                  

Outstanding, June 30, 2026

    502,932     $ 16.38       8.1     $  

Exercisable, June 30, 2026

    170,648     $ 44.70       5.5     $  

 

 

Unrecognized share-based compensation for employee and nonemployee options granted through June 30, 2026 is $434,000 to be recognized over a remaining weighted average service period of 2.3 years.

 

 

The following table summarizes the activity of restricted stock units (RSUs) and related information:

 

           

Weighted

 
           

average

 
           

grant date

 
   

Number of

   

fair value

 
   

shares

   

per share

 

Balance, December 31, 2025

        $ n/a  

RSUs granted

    296,041       1.24  

RSUs released

    (8,621 )     1.20  

Balance, June 30, 2026

    287,420     $ 1.24  

 

 

RSUs vested and settled are converted into our common stock on a one-for-one basis. All of the 287,420 RSUs outstanding were fully vested on June 30, 2026, and relate to settlement of employee bonus, and were released on July 2, 2026, after withholding applicable income taxes.