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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.

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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.

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Tabular disclosure of activity for outstanding award under share-based payment arrangement excluding share and unit options and nonvested award.

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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.

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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.

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