v3.26.1
Stock Options
6 Months Ended
Jun. 30, 2026
Stock Options  
Stock Options

13. Stock Options

 

On January 15, 2025, the Company granted 400,000 stock options to employees with an exercise price of $11.50. These options expire on January 15, 2028, and vest equally on June 30, 2025, December 31, 2025, June 30, 2026 and December 31, 2026. Stock-based compensation expense recognized for the three and six-month periods ended June 30, 2026 was $138,641 and $277,282, respectively and $495,146 and $990,292 for the three and six-month periods ended June 30, 2025, respectively. Future expense for this stock option grant will be $59,418 for each of the third and fourth quarters of 2026. Activity in the Company’s stock options is as follows:

 

 

 

Number of

Options

 

 

Weighted Average

Exercise Prices

 

Balance December 31, 2024

 

 

77,000

 

 

$5.17

 

Granted

 

 

400,000

 

 

$11.50

 

Exercised

 

 

(144,625)

 

$8.26

 

Expired

 

 

(3,000)

 

$5.25

 

Balance December 31, 2025

 

 

329,375

 

 

$11.50

 

Exercised

 

 

(95,250)

 

$11.50

 

Outstanding at June 30, 2026

 

 

234,125

 

 

$11.50

 

Vested at June 30, 2026

 

 

134,125

 

 

$11.50

 

 

In the three and six-month periods ended June 30, 2026, 11,875 options were exchanged for 8,264 shares, and 73,250 options were exchanged for 54,890 shares, respectively, in cashless exercises. 4,500 options and 22,000 options were exercised in exchange for cash in the three and six-month periods ended June 30, 2026, respectively. The intrinsic value of all options exercised was $465,010 and $3,294,798 for the three and six-month periods ended June 30, 2026, respectively. At June 30, 2026, outstanding stock options have a weighted average remaining term of approximately 1.5 years and have an intrinsic value of $4,975,156. Vested stock options at June 30, 2026 have an intrinsic value of $2,850,156.