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Note 13 - Stock-based Compensation | 3 Months Ended
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Mar. 31, 2023
Notes to Financial Statements |
Share-Based Payment Arrangement [Text Block] | Note 13: STOCK-BASED COMPENSATION On February 16, 2023, the Compensation, Nominating and Governance Committee of the Board of Directors approved extending the expiration dates for non-qualified stock options awarded between 2016 and 2020 to currently active employees. No other terms were modified. The contractual terms were extended from approximately seven years to approximately ten years. The change in the terms of the awards was accounted for as a modification. The fair value of the awards was calculated using a binomial lattice-based valuation model. The key assumptions used in the fair value calculations were:
|  | February 16, 2023
|  | Option Award
|  | Modifications
|  | Immediately Before |  | Immediately After
Range of fair values |  | 0.000 -2.1414 |  | 1.322 -2.2424
Range of risk-free interest rates |  | 3.82% - 4.99% |  | 3.82% - 4.99%
Range of remaining contractual terms (in years) |  | 0.37 - 4.25 |  | 3.37 - 7.25
Range of weighted volatilities |  | 66.96% - 103.39% |  | 66.96% - 103.39%
Expected dividend yield |  | 0.00% |  | 0.00%
As a result of the modification, Kodak recognized $3 million of incremental compensation expense in the first quarter of 2023, reflecting the incremental fair value of the modified awards over the fair value of the original awards immediately before the modification. The incremental compensation expense (less than $1 million) for awards that had not yet vested is being recognized ratably over the remaining service period.

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