XML 50 R31.htm IDEA: XBRL DOCUMENT v3.21.1

Equity Incentive Plan (Tables)

12 Months Ended

Dec. 31, 2020

Schedule of Restricted Stock Units Activity

A summary of the RSUs awarded to employees, directors and consultants under the 2017 Equity Plan during the years ended December 31, 2020 and 2019 are presented in the table below:

		Number of Units				Weighted Average Grant-Date Fair Value				Aggregate Intrinsic Value
Outstanding, December 31, 2018			9,867,368			$	0.140			$	730,185
Granted			-				-
Vested and settled with share issuance			(1,120,000	)		$	0.181
Forfeited/canceled			(1,197,368	)		$	0.179
Outstanding, December 31, 2019			7,550,000			$	0.128			$	-
Granted			-				-
Vested and settled with share issuance			(6,750,000	)		$	0.121
Forfeited/canceled			(800,000	)		$	0.184
Outstanding, December 31, 2020			-							$	-

Schedule of Incentive Bonus Awards Granted to Employees

A summary of the incentive stock bonus awards granted to employees under the 2017 Equity Plan during the years ended December 31, 2020 and 2019 are presented in the table below:

		Number of Shares				Weighted Average Grant-Date Fair Value				Aggregate Intrinsic Value

Unvested, December 31, 2018			1,680,000			$	0.112			$	124,320
Awarded			-				-
Vested			(1,680,000	)		$	0.112
Forfeited			-				-
Unvested, December 31, 2019			-				-
Awarded			-				-
Vested1			-				-
Forfeited			-				-
Unvested, December 31, 2020			-				-

2017 Equity Plan [Member] | Employees and Consultants [Member]

Schedule of Stock Option Activity

A summary of the non-qualified stock options granted to employees and consultants under the 2017 Equity Plan during the years ended December 31, 2020 and 2019 are presented in the table below:

		Number of Options				Weighted Average Exercise Price				Weighted Average Remaining Contractual Term				Aggregate Intrinsic Value
Outstanding, December 31, 2018			10,560,000			$	0.104				8.4			$	-
Granted			2,000,000			$	0.080
Exercised			-				-
Forfeited			(2,408,333	)		$	0.116
Expired			(16,667	)		$	0.105
Outstanding, December 31, 2019			10,135,000			$	0.096				7.7			$	-
Granted			6,616,900			$	0.070				10.0
Exercised			-
Forfeited			-
Expired			(2,500,900	)		$	0.101				4.3
Outstanding, December 31, 2020			14,251,000			$	0.083				8.3			$	-
Exercisable, December 31, 2020			14,251,000			$	0.083				8.3			$	-

Summary of Non-vested Non-qualified Stock Option Activity

A summary of non-vested non-qualified stock options activity for employees and consultants under the 2017 Equity Plan for the years ended December 31, 2020 and 2019 are presented in the table below:

		Number of Options				Weighted Average Grant-Date Fair Value				Aggregate Intrinsic Value				Grant-Date Fair Value

Nonvested, December 31, 2018			7,333,329			$	0.086			$	-			$	628,756
Granted			2,000,000			$	0.065							$	130,120
Vested			(4,924,996	)		$	0.074							$	362,998
Forfeited			(2,408,333	)		$	0.102							$	246,344
Expired			-				-							$	-
Nonvested, December 31, 2019			2,000,000			$	0.075			$	-			$	149,534
Granted			6,616,900			$	0.059							$	387,199
Vested			(8,616,900	)		$	0.062							$	536,733
Forfeited			-											$	-
Expired			-											$	-
Nonvested, December 31, 2020			-							$	-			$	-

2017 Equity Plan [Member] | Directors [Member]

Schedule of Stock Option Activity

A summary of the non-qualified stock options granted to directors under the 2017 Equity Plan during the years ended December 31, 2020 and 2019 are presented in the table below:

		Number of Options				Weighted Average Exercise Price				Weighted Average Remaining Contractual Term				Aggregate Intrinsic Value ($000)
Outstanding, December 31, 2018			900,000			$	0.135				8.6			$	-
Granted			-				-
Exercised			-				-
Forfeited/Cancelled			-				-
Expired			-				-
Outstanding, December 31, 2019			900,000			$	0.135				7.6			$	-
Granted			6,500,000			$	0.057				8.5
Exercised			-				-
Forfeited/Cancelled			-				-
Expired			-				-
Outstanding, December 31, 2020			7,400,000			$	0.067				7.5			$	-
Exerciseable, December 31, 2020			6,400,000			$	0.073				8.0			$	-

Summary of Non-vested Non-qualified Stock Option Activity

A summary of non-vested non-qualified stock options activity for directors under the 2017 Equity Plan for the years ended December 31, 2020 and 2019 are presented in the table below:

		Number of Options				Weighted Average Grant-Date Fair Value				Aggregate Intrinsic Value				Grant-Date Fair Value

Nonvested, December 31, 2019			-				-			$	-
Granted			-				-
Vested			-				-
Forfeited			-				-
Expired			-				-
Nonvested, December 31, 2019			-				-			$	-
Granted			6,500,000				0.057							$	373,000
Vested			(5,500,000	)			0.063							$	344,000
Forfeited			-				-							$	-
Expired			-				-							$	-
Nonvested, December 31, 2020			1,000,000				0.029			$	5,800			$	29,000

X

- Definition

Tabular disclosure of the changes in outstanding nonvested shares.

+ 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 (c)(2)
-URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901

+ Details

Name:	us-gaap_ScheduleOfNonvestedShareActivityTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the number and weighted-average grant date fair value for restricted stock units that were outstanding at the beginning and end of the year, and the number of restricted stock units that were granted, vested, or forfeited during the year.

+ 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 (c)(1)
-URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901

+ Details

Name:	us-gaap_ScheduleOfShareBasedCompensationRestrictedStockUnitsAwardActivityTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

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.

+ 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 (d)
-URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (e)
-URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (c)(1)
-URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901

+ Details

Name:	us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the number and weighted-average grant date fair value for outstanding performance shares.

+ 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 (c)
-URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901

+ Details

Name:	us-gaap_ShareBasedCompensationPerformanceSharesAwardOutstandingActivityTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Details

Name:	us-gaap_PlanNameAxis=SRNA_TwoThousandSeventeenEquityPlanMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	srt_TitleOfIndividualAxis=SRNA_EmployeesAndConsultantsMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	srt_TitleOfIndividualAxis=srt_DirectorMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type: