v3.26.1
Equity and Stock-Based Compensation
6 Months Ended
Jun. 30, 2026
Equity [Abstract]  
Equity and Stock-Based Compensation

NOTE 6 – Equity and Stock-Based Compensation

 

Authorized Capital. The Company has 1,000,000,000 common shares authorized and 1,000,000 preferred shares authorized, of which 100,000 are designated as Series A Convertible Preferred Stock.

 

Common and Preferred Shares. As of June 30, 2026 and December 31, 2025, the Company had 113,761,925 and 113,399,325 common shares and 3,839 and 3,839 Series A preferred shares issued and outstanding. As of August 13, 2026, the Company had 114,691,925 common shares and 3,839 Series A preferred shares issued and outstanding.

 

Share Issuances Subsequent to June 30, 2026. On August 6, 2026, the Company issued an aggregate of 930,000 shares of common stock, consisting of 250,000 shares issued in connection with the BECKY 3 Master Investment and Co-Production Agreement described in Note 9. Additionally, 680,000 shares were issued to three holders as described in Note 9. All such shares were issued as restricted securities bearing customary restrictive legends. As of August 13, 2026, the Company had 114,691,925 shares of common stock issued and outstanding.

 

Option grants to SSS Entertainment. The Multi-Film Investment and Compensation Agreement with SSS Entertainment, LLC contemplates the grant of nonqualified stock options to purchase an aggregate of 2,500,000 shares of common stock at an exercise price of $0.20 per share to Shaun Sanghani or his designees, assigns or nominees, subject to Board and/or committee approval, availability under the Company’s equity incentive plan, and execution of applicable award documentation. As of June 30, 2026, no such options had been granted, no grant date had been established for accounting purposes, and no compensation cost had been recognized. Effective July 1, 2026, the Board of Directors approved the grant of options to purchase an aggregate of 700,000 shares to four designees. The remaining 1,800,000 options contemplated by the agreement have not been approved or granted. See Note 9.

 

Stock Options. As of June 30, 2026 and December 31, 2025, 3,583,471 and 3,833,471 stock options, respectively, remained outstanding and exercisable. On August 6, 2026, the Company granted options to purchase 300,000 shares of common stock at an exercise price of $0.20 per share, with a term expiring May 26, 2028, in connection with the BECKY 3 Master Investment and Co-Production Agreement described in Note 9. Those options become exercisable only in proportion to the Company’s actual collection of its $360,000 senior equity recoupment entitlement, at a ratio of one option share for each $1.20 collected. No amounts had been collected as of the date of this report, and accordingly none of those options were exercisable.

 

The Company also granted options to purchase an aggregate of 700,000 shares of common stock effective July 1, 2026 to designees of SSS Entertainment, LLC. See Note 9.