v3.26.3
Note 9 - Common Stock Incentive, Stock Purchase Plans, and Other Compensation Plans
12 Months Ended
Jun. 30, 2026
Notes to Financial Statements  
Share-Based Payment Arrangement [Text Block]

(9) Common Stock Incentive, Stock Purchase Plans, and Other Compensation Plans

 

Stock Option Activity Summary

 

The Company’s stock option activity for the years ended June 30, 2026 and 2025 was as follows:

 

      

Weighted

 
   Shares  Average 
     

Exercise Price

 

Outstanding at June 30, 2024

  156,628  $14.18 

Granted

  102,260   9.43 

Exercised

  —   — 

Canceled or expired

  (45,775)  12.10 

Outstanding at June 30, 2025

  213,113  $12.35 

Granted

  78,250   4.84 

Exercised

  (40,770)  8.42 

Canceled or expired

  (56,937)  7.62 

Outstanding at June 30, 2026

  193,656  $11.67 

 

 

      

Options

                     
      

Outstanding

              

Options

     
      

Weighted-

              

Exercisable

     
      

Average

  Options  

Weighted-

      

Weighted-

  

Options

 
  

Number

  

Remaining

  outstanding  

Average

  

Number

  

Average

  exercisable 
  Outstanding  Contractual  intrinsic  Exercise  Exercisable  Exercise  intrinsic 

Range of exercise prices

     Life (years)  value  Price      Price  value 

$4.73 – $9.69

  65,400   8.92  $354,721  $5.49   5,636  $8.24  $15,069 

$10.10 – $11.27

  60,462   7.25   48,974   10.10   36,155   10.10   29,286 

$11.51– $19.20

  65,853   7.17   —   14.57   37,551   16.86   — 

$159– $175.50

  1,941   0.86   —   170.33   1,941   170.33   — 

$4.73 – $175.50

  193,656   7.72   403,695  $11.67   81,283  $16.92   44,355 

 

Compensation costs recognized related to vested stock option awards during the years ended June 30, 2026 and 2025 were $527 thousand and $622 thousand, respectively. As of  June 30, 2026, there was $389 thousand of total unrecognized compensation cost related to non-vested stock option awards, which is expected to be recognized over a weighted average period of 1.5 years.

 

Restricted Stock

 

The Company’s restricted stock activity for the years ended June 30, 2026 and 2025, was as follows:

 

      

Weighted

 
      

Average

 
  

Shares

  

Grant-Date

 
      

Fair Value

 

Outstanding at June 30, 2024

  43,773  $15.36 

Granted

  65,000   5.90 

Vested

  (15,163)  14.85 

Canceled or expired

  (7,776)  10.97 

Outstanding at June 30, 2025

  85,834  $14.11 

Granted

  30,030   5.90 

Vested

  (62,413)  6.62 

Canceled or expired

  —   — 

Outstanding at June 30, 2026

  53,451  $8.42 

  

Compensation costs recognized related to vested restricted stock awards during the years ended June 30, 2026 and 2025 were $393 thousand and $208 thousand, respectively. As of June 30, 2026, there was $363 thousand of unrecognized compensation cost related to restricted stock, which is expected to be recognized over a weighted average period of 6.57 years.

 

Stock-based Compensation in Operating Expenses

 

The Company’s stock-based compensation by category for the years ended  June 30, 2026 and 2025 was as follows:

 

  

Year Ended

  

Year Ended

 

(in thousands)

 

June 30, 2026

  

June 30, 2025

 

Selling, Administration and General

 $251  $665 

Research & Development

  670   165 

Total

  $921   $830 

 

Fair Value of Stock-Based Compensation

 

Stock-based compensation costs are generally based on the fair value calculated from the Black-Scholes model on the date of the grant of stock options. The fair values of stock options are amortized as compensation expense on a straight-line basis over the vesting period of the grants. The Company recognizes forfeitures as they occur. The assumptions used for the years ended June 30, 2026 and 2025 and the resulting estimates of weighted-average fair value per share of options granted or modified are summarized in the following table: 

 

  

Year Ended

  

Year Ended

 
  

June 30, 2026

  

June 30, 2025

 

Expected Dividend Yield

  —   — 

Expected Volatility

  121.03%  100.06%

Risk-Free Interest Rates

  4.44%  4.24%

Expected Option Life (in years)

  3.5   3.5 

Weighted-average grant-date fair value of options awarded

 $10.51  $15.80 

 

 

• 

The expected dividend yield is based on the Company’s current dividend yield and the best estimate of projected dividend yield for future periods within the expected life of the option, which is currently 0%.

 

 

• 

The Company estimated volatility using the historical share price performance over the expected life. Management believes the historical estimated volatility is materially indicative of expectations about future volatility.

 

 

• 

The estimate of the risk-free rate is based on the U.S. Treasury yield curve in effect at the time of grant.

 

 

• 

For the years ended June 30, 2026 and 2025, the Company used the simplified method of calculating the expected life of the options.