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STOCK-BASED COMPENSATION | 6 Months Ended
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Jun. 30, 2025
Share-Based Payment Arrangement [Abstract] |
STOCK-BASED COMPENSATION | STOCK-BASED COMPENSATION On May 28, 2025 the Company's stockholders approved the Celsius Holdings, Inc. 2025 Omnibus Incentive Compensation Plan (the "2025 Plan"), which has the objective of attracting and retaining skilled personnel through opportunities to acquire the Company’s common stock. As of June 30, 2025, there were 5.8 million shares of common stock available for issuance under the 2025 Plan. The 2015 Incentive Stock Plan (the "2015 Plan"), which was adopted on April 30, 2015 and expired in 2025, had the objective of attracting and retaining skilled employees, directors, and independent consultants through opportunities to acquire the Company’s common stock. As of June 30, 2025, there were 1.6 million unvested awards under the 2015 Plan and certain vested but unexercised awards remained outstanding. No further awards can be granted under the 2015 Plan. A summary of the Company’s restricted stock units ("RSUs") and PSUs for the six months ended June 30, 2025 and 2024 is presented in the following table:
| Six Months Ended June 30, |  |  |  |
| 2025 |  | 2024 |  |
| RSUs/PSUs (000's) |  | Weighted Average Grant Date Fair Value |  | RSUs/PSUs (000's) |  | Weighted Average Grant Date Fair Value |  |  |  |
Unvested at beginning of period | 1,021 |  | $ | 45.09 |  |  | 1,341 |  | $ | 26.43 |  |  |  |  |
Granted | 1,235 |  | 28.17 |  |  | 308 |  | 78.54 |  |  |  |  |
Vested | (308) |  | 41.78 |  |  | (624) |  | 22.42 |  |  |  |  |
Forfeited and cancelled | (54) |  | 40.21 |  |  | (50) |  | 33.10 |  |  |  |  |
Unvested at end of period | 1,894 |  | $ | 34.72 |  |  | 975 |  | $ | 45.06 |  |  |  |  |
Performance-based Stock Awards A summary of PSU awards granted during the six months ended June 30, 2025, is as follows:
Grant Date |  | Number of Shares (000's) |  | Performance Period |  | Metrics |  | Grant Date Fair Value |  |  |  |
March 1, 2025 |  | 142 |  | 2025-2027 |  | Revenue rTSR |  | Revenue - $25.69 rTSR - $36.61 |  |  |  |
May 30, 2025 |  | 27 |  | 2025-2027 |  | Revenue rTSR |  | Revenue - 37.88 rTSR - 62.61 |  |  |  |
During the second quarter of 2025, the Human Resources and Compensation Committee approved a modification to the revenue-based performance metrics applicable to certain of the Company’s outstanding PSUs to take into account the acquisition of Alani Nu. For units with no change in probability of payout, compensation expense continues to be recognized based on the original grant-date fair value. For incremental units where the modification resulted in a shift from improbable to probable, the modification-date fair value was used. Expense for the incremental units was immaterial.

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