v3.26.1
Stock-Based Compensation
6 Months Ended
Jun. 30, 2026
Share-Based Payment Arrangement [Abstract]  
Stock-Based Compensation

10.          Stock-Based Compensation

 

On February 19, 2026, the Company issued 150,000 options to new members of the Board of Directors. The options vest over a 12-month period and have an exercise price of $0.06 per share. The options expire five years after issuance. The fair value of the options granted was $0.055 per share, or $8,250 which was calculated using the Black-Scholes model.

 

On June 22, 2026, the Company granted 1,500,000 options to newly appointed Chief Financial Officer under the Company’s 2025 Omnibus Equity Incentive Plan. The options vest over a 48-month period and have an exercise price of $0.059 per share. The options expire five years after issuance. The fair value of the options granted was $0.054 per share, or $81,000 which was calculated using the Black-Scholes model.

 

The options were valued using the Black-Scholes options pricing model with the following assumptions:

 
Expected volatility 149.20%
Expected term (in years) 5.0
Risk-free interest rate 3.65%
Expected dividend yields 0.0