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STOCK-BASED COMPENSATION (Tables) | 3 Months Ended
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Mar. 31, 2022
Share-based Payment Arrangement [Abstract] |
Schedule of black - scholes option-pricing model valuation assumption | The calculation of the fair value of the awards using the Black-Scholes option-pricing model is affected by the Company’s stock price on the date of grant as well as assumptions regarding the following:
|  | Three months ended March 31,
|  | 2022 |  | 2021
Expected volatility |  | 69.2% - 81.1% |  | 69.18%-81.11%
Expected term |  | 4.5 - 5.0 Years |  | 4.49-5.00 Years
Risk-free interest rate |  | 0.3% - 1.4% |  | 0.32% - 1.39%
Forfeiture Rate |  | 0.0% |  | 0.0%
Schedule of outstanding stock options | A summary of the status of the Company’s outstanding stock options as of March 31, 2022 and changes during the periods ending on that date is as follows:
|  |  |  |  | Weighted Average |  |  |  |  |  | Weighted |
|  | Shares |  |  | Exercise |  |  | Grant Date Fair |  |  | Aggregate Intrinsic |  |  | Average Remaining |
|  | (000’s) |  |  | Price |  |  | Value |  |  | Value (000’s) |  |  | Term (Yrs) |
Options |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
At December 31, 2021 |  |  | 3,600 |  |  | $ | 7.47 |  |  |  |  |  | $ | 241,515 |  |  |  | 6.37 |
Granted |  |  | — |  |  | $ | — |  |  | $ | — |  |  |  |  |  |  |
Exercised |  |  | (209 | ) |  | $ | 4.02 |  |  | $ | 48.44 |  |  | $ | 80,500 |  |  |  |
Forfeiture and cancelled |  |  | (1 | ) |  | $ | 4.66 |  |  |  |  |  |  |  |  |  |
At March 31, 2022 |  |  | 3,390 |  |  | $ | 7.68 |  |  |  |  |  |  | 161,015 |  |  |  | 6.26 |
Exercisable at March 31, 2022 |  |  | 2,560 |  |  | $ | 5.59 |  |  |  |  |  | $ | 126,964 |  |  |  | 5.78 |
Schedule of employee stock options outstanding | The following table summarizes information about employee stock options outstanding at March 31, 2022:
|  | Outstanding Options |  |  | Vested Options |
|  | Number |  |  |  |  |  |  |  |  | Number |  |  |  |  |  |  |
|  | Outstanding |  |  | Weighted |  |  | Weighted |  |  | Exercisable |  |  | Weighted |  |  | Weighted |
Range of |  | at |  |  | Averaged |  |  | Averaged |  |  | at |  |  | Averaged |  |  | Averaged |
Exercise |  | March 31, |  |  | Remaining |  |  | Exercise |  |  | March 31, |  |  | Exercise |  |  | Remaining |
Price |  | 2022 (000’s) |  |  | Life |  |  | Price |  |  | 2022 (000’s) |  |  | Price |  |  | Life |
$0.20 - $0.53 |  |  | 20 |  |  |  | 1.84 |  |  | $ | 0.34 |  |  |  | 20 |  |  | $ | 0.34 |  |  |  | 1.84 |
$0.65 - $1.80 |  |  | 100 |  |  |  | 2.91 |  |  | $ | 1.05 |  |  |  | 100 |  |  | $ | 1.05 |  |  |  | 2.91 |
$1.83 - $2.84 |  |  | 107 |  |  |  | 3.78 |  |  | $ | 1.97 |  |  |  | 107 |  |  | $ | 1.97 |  |  |  | 3.78 |
$3.20 - $6.20 |  |  | 2,783 |  |  |  | 6.18 |  |  | $ | 4.16 |  |  |  | 2,208 |  |  | $ | 4.21 |  |  |  | 5.87 |
$7.20-$60.00 |  |  | 380 |  |  |  | 8.68 |  |  | $ | 37.15 |  |  |  | 125 |  |  | $ | 37.33 |  |  |  | 8.69 |
Outstanding options |  |  | 3,390 |  |  |  | 6.26 |  |  | $ | 7.68 |  |  |  | 2,560 |  |  | $ | 5.59 |  |  |  | 5.78 |
Schedule of restricted stock activity | A summary of the Company’s restricted stock activity for the three months ended March 31, 2022 and 2021 is presented in the following table:
|  | For the three months ended |
|  | March 31, 2022 |  |  | March 31, 2021 |
|  |  |  |  | Weighted |  |  |  |  |  | Weighted |
|  |  |  |  | Average |  |  |  |  |  | Average |
|  |  |  |  | Grant Date |  |  |  |  |  | Grant Date |
|  | Shares (000's) |  |  | Fair Value |  |  | Shares (000's) |  |  | Fair Value |
Unvested at beginning of period |  |  | 0.2 |  |  | $ | 14.72 |  |  |  | 66 |  |  | $ | 28.11 |
Transfers to restricted stock units |  |  | — |  |  |  | — |  |  |  | (46 | ) |  |  | 34.02 |
Granted |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Vested |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 22.30 |
Forfeiture and cancelled |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Unvested at end of period |  |  | 0.2 |  |  | $ | 14.72 |  |  |  | 20 |  |  | $ | 14.72 |
A summary of the Company’s restricted stock unit activity for the three months ended March 31, 2022 and 2021 is presented in the following table:
|  | For the three months ended |
|  | March 31, 2022 | March 31, 2021 |
|  |  |  |  | Weighted |  |  |  |  |  | Weighted |
|  |  |  |  | Average |  |  |  |  |  | Average |
|  |  |  |  | Grant Date |  |  |  |  |  | Grant Date |
|  | Shares (000's) |  |  | Fair Value |  |  | Shares (000's) |  |  | Fair Value |
Unvested at beginning of period |  |  | 566 |  |  | $ | 52.66 |  |  |  | — |  |  | $ | — |
Transfers from restricted stock awards |  |  | — |  |  |  | — |  |  |  | 46 |  |  |  | 34.02 |
Granted |  |  | 189 |  |  |  | 74.57 |  |  |  | 468 |  |  |  | 50.56 |
Vested |  |  | (111 | ) |  |  | 51.10 |  |  |  | — |  |  |  | — |
Forfeited and cancelled |  |  | (18 | ) |  |  | 54.88 |  |  |  | (10 | ) |  |  | 50.31 |
Unvested at end of period |  |  | 626 |  |  | $ | 59.50 |  |  | $ | 504 |  |  | $ | 49.06 |
Schedule of Stock-based Awards Issued to Non-employee Consultants | A summary of the Company’s PSU activity for the three months ended March 31, 2022 and 2021 is presented in the following table:
|  | For the three months ended |
|  | March 31, 2022 | March 31, 2021 |
|  |  |  |  | Weighted |  |  |  |  |  | Weighted |
|  |  |  |  | Average |  |  |  |  |  | Average |
|  |  |  |  | Grant Date |  |  |  |  |  | Grant Date |
|  | Shares (000's) |  |  | Fair Value |  |  | Shares (000's) |  |  | Fair Value |
Unvested at beginning of period |  |  | 15 |  |  | $ | 64.65 |  |  |  | — |  |  | $ | — |
Granted |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Vested |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Forfeited and cancelled |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Unvested at end of period |  |  | 15 |  |  | $ | 64.65 |  |  | $ | — |  |  | $ | — |

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- 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 -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (f)(2) -URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901 + Details
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