XML 48 R34.htm IDEA: XBRL DOCUMENT
v3.25.1

Stock-based Compensation (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2024
Share-Based Payment Arrangement [Abstract] |
Schedule of Share-Based Payment Award, Stock Options, Valuation Assumptions | Compensation costs for the years ended December 31, 2024 and 2023 was estimated for stock options based on the grant date fair value using a Black-Scholes option valuation model, consistent with authoritative guidance utilizing the following assumptions:
​ | ​ | ​ | ​ | ​ | ​
​ |  | Years Ended December 31, |
​ |  | 2024 |  | 2023 |
Expected volatility | ​ | 79.67 | % | 75.63% - 78.47 | %
Expected dividend yield | ​ | 0 | % | 0 | %
Risk-free interest rate | ​ | 4.08 | % | 3.64% – 4.87 | %
Expected term | ​ | 6.3 | years | 6.3 | years
Schedule of Options Activity | A summary of the stock option award activity during the year ended December 31, 2024 is as follows:
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | ​ |  | ​ | ​ |  | Weighted Average
​ | ​ | ​ | ​ | ​ | ​ | ​ | Remaining
​ | ​ | Number of | ​ | Weighted Average | ​ | Contractual Life
​ | ​ | Shares | ​ | Exercise Price | ​ | (in years)
Class A common stock awards outstanding at January 1, 2024 |  | 11,426,653 | ​ | $ | 1.59 |  | 8.47
Granted |  | 351,717 | ​ |  | 4.37 |  |
Exercised |  | (2,256,157) | ​ |  | 0.46 |  |
Forfeited |  | (51,831) | ​ |  | 3.18 |  |
Class A common stock awards outstanding at December 31, 2024 |  | 9,470,382 | ​ |  | 1.95 |  | 7.91
Class A common stock awards exercisable at December 31, 2024 |  | 3,256,613 | ​ |  | 1.29 |  | 6.96
Class A common stock awards not vested at December 31, 2024 |  | 6,213,769 | ​ |  |  |  |
Schedule of Restricted Stock Unit Award Activity | A summary of restricted stock unit award activity during the year ended December 31, 2024 is as follows:
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | Weighted Average
​ | ​ | Number of Units | ​ | Grant Date Fair
​ |  | Unvested |  | Vested |  | Value
Restricted stock units, beginning balance |  | — |  | — |  | —
Granted |  | 1,390,298 |  | — |  | 8.02
Vested |  | (134,832) |  | 134,832 |  | 7.78
Forfeited |  | (3,300) |  | — |  | 7.46
Restricted stock units outstanding at December 31, 2024 |  | 1,252,166 |  | 134,832 |  | 8.02
Schedule of Stock-Based Compensation Expense | Stock-based compensation expense charged to operations is summarized as follows:
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | Years Ended December 31,
​ | ​ | 2024 |  | 2023
Research and development | ​ | $ | 7,797 | ​ | $ | 398
General and administrative | ​ |  | 4,687 | ​ |  | 379
Total costs charged to operations (1) | ​ | $ | 12,484 | ​ | $ | 777
(1) | Year ended December 31, 2024 includes $7,784 of incremental costs of the modification of Legacy Oklo’s awards for the vested options-holders’ contingent right to receive a pro rata share of the Earnout Shares recorded at the Closing.

X
- References No definition available. + Details
Name: | us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of allocation of amount expensed and capitalized for award under share-based payment arrangement to statement of income or comprehensive income and statement of financial position. Includes, but is not limited to, corresponding line item in financial statement. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (h)(1) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2 + Details
Name: | us-gaap_ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of activity for outstanding award under share-based payment arrangement excluding share and unit options and nonvested award. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 718 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (c)(2) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2 + Details
Name: | us-gaap_ScheduleOfOtherShareBasedCompensationActivityTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure for stock option plans. Includes, but is not limited to, outstanding awards at beginning and end of year, grants, exercises, forfeitures, and weighted-average grant date fair value. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 718 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (c)(1) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (d) -SubTopic 10 -Topic 718 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (e) -SubTopic 10 -Topic 718 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2 + Details
Name: | us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the significant assumptions used during the year to estimate the fair value of stock options, including, but not limited to: (a) expected term of share options and similar instruments, (b) expected volatility of the entity's shares, (c) expected dividends, (d) risk-free rate(s), and (e) discount for post-vesting restrictions. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 718 -SubTopic 10 -Subparagraph (f)(2) -Name Accounting Standards Codification -Paragraph 2 -Section 50 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2 + Details
Name: | us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration