XML 42 R31.htm IDEA: XBRL DOCUMENT v3.24.2.u1

Shareholders' Equity (Tables)

6 Months Ended

Jun. 30, 2024

Equity [Abstract]

Schedule of purchases of equity Shares

The following table contains activity relating to our acquisition of equity securities during the six months ended June 30, 2024:

​	​	​	​	​	​	​	​	​
​	​	​		​		​	Maximum number
​	​	​	​	​		​	of shares
​	​	Total number	​	Average price		​	remaining to be
​	​	of shares	​	paid per		​	purchased under
​		purchased	​	share			the program
Beginning of normal-course issuer bid, March 27, 2023 (1)	​	​	​	​	​	​	​	1,324,495
January 2024	​	248,700	​	$	4.82	​	​	​
Total as of March 26, 2024	​	248,700	​	$	4.82	​	​	1,075,795
​	​	​	​	​	​	​	​	​
Beginning of normal-course issuer bid, March 27, 2024 (2)	​	​	​	​	​	​	​	2,191,320
​	​	​	​	​	​	​	​	​

(1) Epsilon repurchased these shares under its 2023-2024 share repurchase program that commenced on March 27, 2023 and terminated on March 26, 2024, as described above.

(2) Epsilon has not repurchased any shares under its 2024-2025 share repurchase program that commenced on March 27, 2024 and terminates on March 26, 2025.

Schedule of restricted stock activity

The following table summarizes restricted stock unit activity for the six months ended June 30, 2024, and the year ended December 31, 2023:

​

​	​	​	​	​	​	​	​	​
​	​	Six months ended			​	Year ended
​	​	June 30, 2024			​	December 31, 2023
​	​	Number of	​	Weighted	​	Number of	​	Weighted
​	​	Restricted	​	Average	​	Restricted	​	Average
​	​	Shares	​	Remaining Life	​	Shares	​	Remaining Life
​		Outstanding		(years)		Outstanding		(years)
Balance non-vested Restricted Stock at beginning of period	​	491,536	​	1.74	​	298,210	​	1.74
Granted	​	63,980	​	1.50	​	358,546	​	1.90
Vested	​	(18,702)	​	—	​	(165,220)	​	—
Balance non-vested Restricted Stock at end of period	​	536,814	​	1.29	​	491,536	​	1.74

Schedule of PSU activity

The following table summarizes PSUs for the six months ended June 30, 2024 and the year ended December 31, 2023:

​

​	​	​	​	​	​	​	​	​
​	​	Six months ended			​	Year ended
​	​	June 30, 2024			​	December 31, 2023
​	​	Number of	​	Weighted	​	Number of	​	Weighted
​	​	Performance	​	Average	​	Performance	​	Average
​	​	Shares	​	Remaining Life	​	Shares	​	Remaining Life
​		Outstanding		(years)		Outstanding		(years)
Balance non-vested PSUs at beginning of period	​	—	​	—	​	15,833	​	1.00
Vested	​	—	​	—	​	(15,833)	​	—
Balance non-vested PSUs at end of period	​	—	​	—	​	—	​	—

​

Summary of stock option activity

The following table summarizes stock option activity for the six months ended June 30, 2024 and the year ended December 31, 2023:

​

​	​	​	​	​	​	​	​	​	​	​	​
​	​	Six months ended				​	Year ended
​	​	June 30, 2024				​	December 31, 2023
​	​	​	​	Weighted		​	​		​	Weighted
​	​	Number of	​	Average		​	Number of		​	Average
​	​	Options	​	Exercise		​	Options		​	Exercise
Exercise price in US$		Outstanding		Price			Outstanding			Price (1)
Balance at beginning of period	​	57,500	​	$	5.03	​	​	70,000	​	$	5.03
Exercised	​	—	​	$	—	​	​	(12,500)	​	$	5.03
Expired	​	(57,500)	​	$	—	​	​	—	​	$	—
Balance at period-end	​	—	​	$	—	​	​	57,500	​	$	5.03
​	​	​	​	​	​	​	​	​	​	​	​
Exercisable at period-end	​	—	​	$	—	​	​	57,500	​	$	5.03

X

- References

No definition available.

+ Details

Name:	us-gaap_EquityAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the changes in outstanding nonvested restricted stock shares.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Section 50
-Subparagraph (c)
-Paragraph 2
-SubTopic 10
-Topic 718
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480429/718-10-50-2

+ Details

Name:	us-gaap_NonvestedRestrictedStockSharesActivityTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of number, weighted-average exercise price or conversion ratio, aggregate intrinsic value, and weighted-average remaining contractual term for outstanding performance-based awards that are fully vested and expected to vest. Includes, but is not limited to, unvested awards for which requisite service period has not been rendered but that are expected to vest based on achievement of performance condition, if forfeitures are recognized when they occur.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 718
-SubTopic 10
-Subparagraph (e)(1)
-Name Accounting Standards Codification
-Paragraph 2
-Section 50
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480429/718-10-50-2

+ Details

Name:	us-gaap_ScheduleOfShareBasedCompensationArrangementByShareBasedPaymentAwardPerformanceBasedUnitsVestedAndExpectedToVestTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types: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
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (c)(1)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480429/718-10-50-2

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (d)
-SubTopic 10
-Topic 718
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480429/718-10-50-2

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (e)
-SubTopic 10
-Topic 718
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480429/718-10-50-2

+ Details

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

X

- Definition

Tabular disclosure of treasury stock, including, but not limited to, average cost per share, description of share repurchase program, shares repurchased, shares held for each class of treasury stock.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 505
-SubTopic 30
-Section 50
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481520/505-30-50-2

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 505
-SubTopic 30
-Section 50
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481520/505-30-50-3

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 505
-SubTopic 30
-Section 50
-Paragraph 4
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481520/505-30-50-4

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 505
-SubTopic 30
-Section 45
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481549/505-30-45-1

+ Details

Name:	us-gaap_ScheduleOfTreasuryStockByClassTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration