NOTE E - STOCK PLAN

The Company has reserved 10,000,000 shares of common stock for issuance to employees or consultants from the RetinalGenix Technologies Inc. 2017 Equity Incentive Plan (the “Plan”). The Company may grant stock options, restricted stock or other types of equity incentive instruments under the Plan.

The Company recognized $0 and $46,912 of stock-based compensation expense during the six months ended June 30, 2026 and 2025, respectively, related to stock options which is included in the accompanying condensed consolidated statements of operations. As of June 30, 2026, there was approximately no unrecognized compensation expense related to non-vested stock options granted under the Plan.

At June 30, 2026, there were 7,210,000 shares available to be issued under the Plan. The following table summarizes stock option activity of the Plan through June 30, 2026:

 SCHEDULE OF STOCK OPTION ACTIVITY

Additional information regarding the exercisable options and average remaining contractual life of the options outstanding as of June 30, 2026 is as follows:

 SCHEDULE OF STOCK OPTIONS OUTSTANDING AND EXERCISABLE