v3.26.1
Stockholders' Equity
6 Months Ended
Jun. 30, 2026
Stockholders' Equity  
Stockholders' Equity

11.

Stockholders’ Equity

As of June 30, 2026, the Company was authorized to issue up to 50,000,000 shares of preferred stock, 492,815,092 shares of voting common stock and 7,184,908 shares of non-voting common stock, all with par values of $0.0001 per share. As of June 30, 2026, there were no shares of preferred stock issued or outstanding, 124,445,537 shares of voting common stock issued and outstanding and 4,059,908 shares of non-voting common stock issued and outstanding.

The holders of voting and non-voting common stock have the same rights except that non-voting common stock does not have voting rights, except as may be required by law. Each holder of non-voting common stock has a right to convert each share of non-voting common stock to one share of voting common stock subject to the following limitations. At any time following the Company’s registration of any class of equity securities under the Exchange Act, the holders of shares of non-voting common stock may not convert a number of shares of non-voting common stock into shares of voting common stock in excess of that number of shares of non-voting common stock which would cause the holder thereof to beneficially own (for purposes of Section 13(d) of the Exchange Act), in excess of 4.99% of the total number of issued and outstanding shares of voting common stock. Such maximum percentage may be increased or decreased to such other percentage as any holder of outstanding shares of non-voting common stock may designate in writing (in the case of an increase upon 61 days’ prior written notice).

Common stock reserved for issuance consisted of the following as of June 30, 2026 and December 31, 2025:

  ​ ​ ​

June 30, 

  ​ ​ ​

December 31, 

2026

2025

Stock options issued and outstanding

 

21,486,374

 

20,353,098

RSUs issued and outstanding

3,263,275

2,527,377

Shares available for grant under the 2024 Equity Incentive Plan

927,409

597,112

Shares available for grant under the 2024 Employee Stock Purchase Plan

1,599,251

805,334

Shares available for grant under the ACELYRIN, Inc. 2023 Equity Incentive Plan

6,372,372

6,585,521

Shares available for grant under the 2024 Performance Option Plan

201,202

200,208

Total

 

33,849,883

 

31,068,650

Common Stock Issued to Executives

In February 2021, the Company issued 100,532 shares of restricted common stock to two executives at a purchase price of $0.94 per share. The shares vested over a four-year period with a one-year cliff vesting. While the shares were unvested, the holders had voting and dividends rights and the Company had the right to repurchase unvested shares of common stock at the price paid by the holder in the event of termination of the holder’s continuous status as a service provider. The Company estimated the fair value of the restricted stock awards based on the fair value of common stock at the grant dates. The expense was recognized ratably over the vesting terms. The restricted common stock fully vested as of March 31, 2025. The Company recognized less than $0.1 million of stock-based compensation expense for the three and six months ended June 30, 2025.