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Share-Based Compensation (Tables)

9 Months Ended

Sep. 30, 2018

Share-Based Compensation [Abstract]

Share-based Compensation Expense

The following table summarizes the components of share-based compensation expenses, including those related to the non-voting common shares, restricted stock awards and stock option grants, reflected in the Condensed Consolidated Statements of Operations and Comprehensive Income (Loss) for the three and nine-month periods ended September 30, 2018:

		Periods Ended September 30, 2018
		Three Months				Nine Months
Manufacturing and supply		$	32			$	377
Research and development			192				2,378
Selling, general and administrative			1,012				25,786
Total share-based compensation expenses		$	1,236			$	28,541

The table below reflects the following share-based compensation expenses incurred during 2018:

		Periods Ended September 30, 2018
		Three Months				Nine Months
Non-voting common shares (A)		$	-			$	27,298
Restricted Stock Units (B)			610				610
Stock Options (B)			626				633
Total share-based compensation expenses		$	1,236			$	28,541

Valuation Assumptions for Determination of Fair Value

The assumptions for the determination of the fair value of are provided in the following table:

Valuation assumptions:
Discount for lack of marketability			34	%
Volatility			90	%
Weighted average cost of capital			27.5	%

Valuation Assumptions for Determination of Fair Value of Options

The assumptions for the determination of the fair value of options issued during 2018 are as follows:

Expected dividend yield			0	%
Expected volatility			90	%
Expected term (years)			5.8 - 6.1
Risk-free interest rate			2.8 - 2.9	%

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- Definition

Tabular disclosure of input and valuation technique used to measure fair value and change in valuation approach and technique for each separate class of asset and liability measured on recurring and nonrecurring basis.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (bbb)
-URI http://asc.fasb.org/extlink&oid=99377789&loc=d3e19207-110258

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- Definition

Tabular disclosure of the amount of total share-based compensation cost, including the amounts attributable to each share-based compensation plan and any related tax benefits.

+ 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 (h)(1)
-URI http://asc.fasb.org/extlink&oid=109197908&loc=d3e5070-113901

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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=109197908&loc=d3e5070-113901

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