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STOCK BASED COMPENSATION (Tables)

12 Months Ended

Dec. 31, 2022

STOCK BASED COMPENSATION

Summary of fair value of restricted stock units determined using the Black-Scholes option-pricing model with the weighted-average assumptions

​

​	​	​	​
​	​	2021
Expected volatility		75.00	%
Risk-free interest rate		0.72	​
Probability weighted time to exit		5	years
Expected dividend yield		0	​

​

Employees

STOCK BASED COMPENSATION

Summary of activity related to restricted common stock

​

​	​	​	​	​
​		​		Weighted
​	​	​	​	average
​	​	​	​	grant-date
​	​	Number of	​	fair value
​	​	shares	​	per share
Beginning balance, January 1, 2020		—		—
Granted		380,500		1.26
Vested		(132,251)		1.37
Canceled and forfeited		(22,000)		0.93
Ending balance, December 31, 2020		226,249		1.22
Beginning balance, January 1, 2021		226,249		1.22
Granted		136,000		1.42
Vested		(113,477)		1.33
Canceled and forfeited		(96,625)		1.23
Ending balance, December 31, 2021		152,147		1.31
Beginning balance, January 1, 2022		152,147		1.31
Granted		204,625		3.82
Vested		(138,303)		2.02
Canceled and forfeited		(10,250)		1.26
Ending balance, December 31, 2022		208,219		3.30

Summary of total stock-based compensation expense

​

​	​	​	​	​	​	​
​		December 31,		December 31,		December 31,
​	​	2022	​	2021	​	2020
Cost of revenues		8,978		19,419		16,150
General and administrative expenses		190,295		48,942		161,881
Selling and marketing expenses		15,954		2,707		3,159
Total		215,227		71,068		181,190

Summary of fair value of stock options determined using the Black-Scholes option-pricing model with the weighted-average assumptions

​

​	​	​	​	​	​	​	​	​	​	​	​
​		2022 – July		2021 – January		2021 – July		2021 – October		2020 – August
Expected volatility		75.00	%	65.00	%	75.00	%	75.00	%	75.00	%
Risk-free interest rate		0.72	%	0.18	%	0.72	%	0.93	%	0.22	%
Probability weighted time to exit		3	years	3	years	5	years	5	years	4	years
Expected dividend yield		0		0		0		0		0	​

Third-party consultant

STOCK BASED COMPENSATION

Summary of activity related to restricted common stock

​

​	​	​	​	​
​		​		Weighted
​	​	​	​	average
​	​	​	​	grant-date
​	​	Number of	​	fair value
​	​	shares	​	per share
Beginning balance, January 1, 2021		—		—
Granted(*)		60,232		1.96
Vested		(6,518)		1.96
Ending balance, December 31, 2021		53,714		1.96
Beginning balance, January 1, 2022		53,714		1.96
Granted		10,000		3.82
Vested		(10,680)		2.51
Ending balance, December 31, 2022		53,034		2.20

^(*) 30,116 of these shares will vest on the occurrence of a public offering that is in compliance with the minimum stock price and gross proceeds defined in the service agreement with the consultant. The other 30,116 will vest over a four year period.

Summary of total stock-based compensation expense

​

​	​	​	​	​	​	​
​		December 31,		December 31,		December 31,
​	​	2022	​	2021	​	2020
General and administrative expenses		26,893		12,776		—
Total		26,893		12,776		—

Summary of fair value of stock options determined using the Black-Scholes option-pricing model with the weighted-average assumptions

​

​	​	​	​	​	​
​		2022		2021
Expected volatility		75.00	%	75.00	%
Risk-free interest rate		0.72		0.93	​
Probability weighted time to exit		3	years	5	years
Expected dividend yield		0		0	​

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- Definition

Tabular disclosure of the significant assumptions used during the year to estimate the fair value of equity instruments other than stock options, including, but not limited to: (a) expected term, (b) expected volatility, (c) expected dividends, (d) risk-free rate(s), and (e) discount for post-vesting restrictions.

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