v3.26.1
Stock-Based Compensation
6 Months Ended
Jun. 30, 2026
Stock-Based Compensation  
Stock-Based Compensation

6)    Stock-Based Compensation

The Company held a special meeting of stockholders on April 10, 2025, at which the Company’s stockholders approved an amendment to the Petros Pharmaceuticals, Inc. Amended and Restated 2020 Omnibus Incentive Compensation Plan (the “Incentive Plan”) to increase the aggregate number of shares of Common Stock available for the grant of awards under the Incentive Plan by 40,000,000, to a total of 40,110,400 shares of Common Stock. As of June 30, 2026, there were 40,110,400 shares authorized and 24,254,087 shares available for issuance under the Incentive Plan.

The following is a summary of restricted stock awards and units for the six months ended June 30, 2026:

  ​ ​ ​

Weighted-

Number of

Average

  ​ ​ ​

Shares

  ​ ​ ​

Grant Date Fair Value

Restricted Stock Awards and Units unvested at December 31, 2025

88,000

$

6.78

Restricted Stock Awards and Units granted

15,750,000

0.007

Restricted Stock Awards and Units vested

(7,919,000)

0.045

Restricted Stock Awards and Units unvested at June 30, 2026

7,919,000

$

0.045

Stock-based compensation expense associated with restricted stock awards recognized for the three and six months ended June 30, 2026, was $117,906 and $238,225, respectively, and is recorded in general and administrative expenses in the consolidated statements of operations. As of June 30, 2026, unrecognized stock-based compensation expense is approximately $205,186 to be recognized over a term of 0.6 years.