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Equity Incentive Plans (Tables)
 4 Months Ended
Apr. 30, 2025
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]  
Schedule of Share-based Compensation Costs

The following is a summary of such share-based compensation costs included in the Company’s consolidated statements of operations for the four months ended April 30, 2025 and April 30, 2024 and the years ended December 31, 2024 and 2023:

  

   2025   2024   2024   2023 
   For the Four Months Ended April 30,   For the Years Ended December 31, 
   2025   2024   2024   2023 
Share-based compensation expense included in:                    
Cost of revenue  $-   $-   $-   $4,898 
Advertising and marketing expenses   -    -    -    1,113 
Product development costs   -    -    -    3,570 
Selling, general and administrative expenses   79,167    76,969    82,457    178,033 
Total share-based compensation expense included in consolidated statement of operations  $79,167   $76,969   $82,457   $187,615 
Schedule of Restricted Units Activity

A summary of the RSUs awarded to employees, directors and consultants under the 2021 Equity Plan during the four months ended April 30, 2025 and the years ended December 31, 2024 and 2023 are presented in the table below:

 

 

CEA Industries Inc.

Notes to Consolidated Financial Statements

April 30, 2025

(in US Dollars except share numbers)

 

  Number of Units   Weighted Average Grant-Date Fair Value   Aggregate Intrinsic Value 
            
Outstanding, December 31, 2022   81   $89.04   $- 
Granted   9,919   $10.08   $- 
Vested and settled with share issuance   (10,200)  $12.24   $- 
Forfeited/canceled   -   $-   $- 
Outstanding, December 31, 2023   -   $8.18   $- 
Granted   14,422   $6.93   $17,104 
Vested and settled with share issuance   (12,893)  $6.79   $(17,189)
Forfeited/canceled   -   $-   $- 
Outstanding, December 31, 2024   1,529   $8.18   $- 
Granted   9,237   $8.12   $- 
Vested and settled with share issuance   (9,237)  $8.12   $- 
Forfeited/canceled   -   $-   $- 
Outstanding, April 30, 2025   1,529   $8.18   $- 
2017 and 2021 Equity Plan [Member] | Employees and Consultants [Member]  
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]  
Schedule of Stock Option Activity

A summary of the stock options granted to employees and consultants under the 2017 Equity Plan and the 2021 Equity Incentive Plan during the four months ended April 30, 2025 and the years ended December 31, 2024 and 2023 are presented in the table below:

 

   Number of Options   Weighted Average Exercise Price   Weighted Average Remaining Contractual Term   Aggregate Intrinsic Value 
Outstanding, December 31, 2022   16,006   $107.28    7.6   $- 
Granted   11,541   $10.80    6.9   $- 
Exercised   -   $-    -   $- 
Forfeited   (1,691)  $35.76    9.1   $- 
Expired   (687)  $10.68    -   $- 
Outstanding, December 31, 2023   25,169   $70.44    6.6   $- 
Granted   -   $-    -   $- 
Exercised   -   $-    -   $- 
Forfeited   (3,808)  $38.77    -   $- 
Expired   -   $-    -   $- 
Outstanding, December 31, 2024   21,361   $76.04    4.9   $- 
Granted   -   $-    -   $- 
Exercised   -   $-    -   $- 
Forfeited   -   $-    -   $- 
Expired   (432)  $141.47    -   $- 
Outstanding, April 30, 2025   20,929   $77.61    4.6   $- 
Exercisable, April 30, 2025   20,929   $77.61    4.6   $- 
Summary of Non-vested Non-qualified Stock Option Activity

A summary of non-vested stock options activity for employees and consultants under the 2017 Equity Plan and the 2021 Equity Plan for the four months ended April 30, 2025 and the years ended December 31, 2024 and 2023 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, 2022   2,396   $60.36   $-   $144,643 
Granted   11,541   $10.56   $-   $121,870 
Vested   (13,076)  $11.04   $-   $(144,359)
Forfeited   (28)  $80.04   $-   $(2,223)
Expired   -    -   $-   $- 
Nonvested, December 31, 2023   833   $80.04   $(21,344)  $21,800 
Granted   -   $-   $-   $- 
Vested   (417)  $26.16   $10,672   $(10,900)
Forfeited   (417)  $26.16   $10,672   $(10,900)
Expired   -    -   $-   $- 
Nonvested, December 31, 2024   -   $-   $-   $- 
Granted   -   $-   $-   $- 
Vested   -   $-   $-   $- 
Forfeited   -   $-   $-   $- 
Expired   -   $-   $-   $- 
Nonvested, April 30, 2025   -    -   $-   $- 
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 Equity Plan and 2021 Equity Plan during the four months ended April 30, 2025 and the years ended December 31, 2024 and 2023 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, 2022   4,760   $113.34    6.0   $- 
Granted   -   $-    -   $- 
Exercised   -   $-    -   $- 
Forfeited/Cancelled   -   $-    -   $- 
Expired   -   $-    -   $- 
Outstanding, December 31, 2023   4,760   $113.34    5.0   $- 
Granted   -   $-    -   $- 
Exercised   -   $-    -   $- 
Forfeited/Cancelled   -   $-    -   $- 
Expired   -   $-    -   $- 
Outstanding, December 31, 2024   4,760   $113.34    4.0   $- 
Granted   -   $-    -   $- 
Exercised   -   $-    -   $- 
Forfeited/Cancelled   -   $-    -   $- 
Expired   -   $-    -   $- 
Outstanding, April 30, 2025   4,760   $113.34    3.6   $- 
Exercisable, April 30, 2025   4,760   $113.34    3.6   $-