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Equity Incentive Plans (Tables)

3 Months Ended

Jul. 31, 2025

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Schedule of Restricted Units Activity

 Schedule of Restricted Units Activity

Predecessor

Number of Units

Weighted Average Grant-Date Fair Value

Aggregate Intrinsic Value

Outstanding, April 30, 2025

-

$

-

$

-

Granted

-

$

-

$

-

Vested and settled with share issuance

-

$

-

$

-

Forfeited/cancelled

-

$

-

$

-

Outstanding, June 6, 2025

-

$

-

$

-

Successor
		Number of Units				Weighted Average Grant-Date Fair Value				Aggregate Intrinsic Value
Outstanding, June 7, 2025			1,529			$	8.18			$	41,314
Granted			524,999			$	8.88			$	14,185,473
Vested and settled with share issuance			(1,529	)		$	8.18			$	(41,314	)
Forfeited/cancelled			-			$	-			$	-
Outstanding, July 31, 2025			524,999			$	8.88			$	14,185,473

2017 Equity Plan and 2021 Equity Plan [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Schedule of Stock Option Activity

A summary of the non-qualified stock options and incentive stock options granted to employees and consultants under the 2017 and 2021 Equity Plans during the three months ended July 31, 2025, are presented in the tables below:

 Schedule of Stock Option Activity 

Predecessor

Predecessor

Number of Options

Weighted Average Exercise Price

Weighted Average Remaining Contractual Term

Aggregate Intrinsic Value

Outstanding as of April 30, 2025

-

$

-

-

$

-

Granted

-

$

-

-

$

-

Exercised

-

$

-

-

$

-

Forfeited

-

$

-

-

$

-

Expired

-

$

-

-

$

-

Outstanding as of June 6, 2025

-

$

-

-

$

-

Exercisable as of June 6, 2025

-

$

-

-

$

-

Successor
Successor
		Number of Options				Weighted Average Exercise Price				Weighted Average Remaining Contractual Term				Aggregate Intrinsic Value
Outstanding as of June 7, 2025			18,296			$	83.19				5.2			$	-
Granted			2,700			$	7.74				9.9			$	52,056
Exercised			-			$	-				-			$	-
Forfeited			-			$	-				-			$	-
Expired			-			$	-				-			$	-
Outstanding as of July 31, 2025			20,996			$	73.49				5.6			$	-
Exercisable as of July 31, 2025			18,296			$	83.19				5.0			$	-

CEA Industries Inc.

Notes to Condensed Consolidated Financial Statements

July 31, 2025

(in US Dollars except share numbers)

(Unaudited)

A summary of the nonvested non-qualified stock options and incentive stock options granted to employees and consultants under the 2017 and 2021 Equity Plans during the three months ended July 31, 2025, are presented in the tables below:

 Summary of Non-vested Non-qualified Stock Option Activity 

Predecessor

Predecessor



Number of Options

Weighted Average Grant-Date Fair Value

Aggregate Intrinsic Value

Grant Date Fair Value



Nonvested as of April 30, 2025

-

$

-

$

-

$

-

Granted

-

$

-

$

-

$

-

Vested

-

$

-

$

-

$

-

Forfeited

-

$

-

$

-

$

-

Expired

-

$

-

$

-

$

-

Nonvested as of June 6, 2025

-

$

-

-

$

-

Successor
Successor
		Number of Options				Weighted Average Grant-Date Fair Value				Aggregate Intrinsic Value				Grant Date Fair Value
Nonvested as of June 7, 2025			-			$	-			$	-			$	-
Granted			2,700			$	7.74			$	52,056			$	20,898
Vested			-			$	-			$	-			$	-
Forfeited			-			$	-			$	-			$	-
Expired			-			$	-			$	-			$	-
Nonvested as of July 31, 2025			2,700			$	7.74			$	52,056			$	20,898

2017 And 2021 Equity Plan [Member] | Employee And Consultant [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Summary of Non-vested Non-qualified Stock Option Activity

A summary of the nonvested non-qualified stock options and incentive stock options granted to employees and consultants under the 2017 and 2021 Equity Plans during the three months ended July 31, 2025, are presented in the tables below:

 Summary of Non-vested Non-qualified Stock Option Activity 

Predecessor

Predecessor



Number of Options

Weighted Average Grant-Date Fair Value

Aggregate Intrinsic Value

Grant Date Fair Value



Nonvested as of April 30, 2025

-

$

-

$

-

$

-

Granted

-

$

-

$

-

$

-

Vested

-

$

-

$

-

$

-

Forfeited

-

$

-

$

-

$

-

Expired

-

$

-

$

-

$

-

Nonvested as of June 6, 2025

-

$

-

-

$

-

Successor
Successor
		Number of Options				Weighted Average Grant-Date Fair Value				Aggregate Intrinsic Value				Grant Date Fair Value
Nonvested as of June 7, 2025			-			$	-			$	-			$	-
Granted			2,700			$	7.74			$	52,056			$	20,898
Vested			-			$	-			$	-			$	-
Forfeited			-			$	-			$	-			$	-
Expired			-			$	-			$	-			$	-
Nonvested as of July 31, 2025			2,700			$	7.74			$	52,056			$	20,898

2017 And 2021 Equity Plan [Member] | Directors [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Schedule of Stock Option Activity

A summary of the non-qualified stock options granted to directors under the 2017 and 2021 Equity Plans, during the three months ended July 31, 2025 (Successor), are presented in the tables below:

 Schedule of Stock Option Activity

Predecessor

Number of Options

Weighted Average Exercise Price

Weighted Average Remaining Contractual Term

Aggregate Intrinsic Value ($000)

Outstanding, April 30, 2025

-

$

-

-

$

-

Granted

-

$

-

-

$

-

Exercised

-

$

-

-

$

-

Forfeited/Cancelled

-

$

-

-

$

-

Expired

-

$

-

-

$

-

Outstanding, June 6, 205

-

$

-

-

$

-

Exercisable, June 6, 2025

-

$

-

-

$

-

Successor
		Number of Options				Weighted Average Exercise Price				Weighted Average Remaining Contractual Term				Aggregate Intrinsic Value ($000)
Outstanding, June 7, 2025			4,760			$	113.34				3.5			$	-
Granted			-			$	-				-			$	-
Exercised			-			$	-				-			$	-
Forfeited			-			$	-				-			$	-
Expired			(1,111	)		$	52				-			$	-
Outstanding, July 31, 2025			3,649			$	131.95				4.4			$	-
Exercisable, July 31, 2025			3,649			$	131.95				4.4			$	-

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