XML 99 R26.htm IDEA: XBRL DOCUMENT v3.24.1

Employee Stock Compensation Plans (Tables)

12 Months Ended

Dec. 31, 2023

Employee Stock Compensation Plans

Stock option grant assumptions

Grant Date		11/16/23 (1)				9/8/22 (1)
Plan		2023 Plan				2013 Plan
Option – grant date price		$	0.51			$	0.60
Options granted			50,000				2,360,000
Expected life years			5.0				5.0
Expected volatility			72	%			73	%
Risk free interest rate			4.4	%			3.4	%
Weighted average fair value		$	0.32			$	0.37
Grant date fair value		$	16,000			$	876,000

Stock option activity

		2023												2022
						Weighted												Weighted
						Average				Aggregate								Average				Aggregate
						Exercise				Intrinsic								Exercise				Intrinsic
		Options				Price				Value (1)(2)				Options				Price				Value (1)(2)
Outstanding, beginning of year			5,390,000			$	0.42								5,513,000			$	0.49
Granted			50,000			$	0.51								2,360,000			$	0.60
Exercised			(1,486,500	)		$	0.31			$	338,000				(114,250	)		$	0.26
Expired			-												(2,360,000	)		$	0.77
Forfeited			(125,000	)		$	0.31								(8,750	)		$	0.20
Outstanding, end of year			3,828,500			$	0.47			$	1,034,000				5,390,000			$	0.42			$	1,034,000
Exercisable, end of year			2,576,000			$	0.41			$	899,000				3,227,500			$	0.34			$	899,000

X

- References

No definition available.

+ Details

Name:	us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
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 the significant assumptions used during the year to estimate the fair value of stock options, including, but not limited to: (a) expected term of share options and similar instruments, (b) expected volatility of the entity's shares, (c) expected dividends, (d) risk-free rate(s), and (e) discount for post-vesting restrictions.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 718
-SubTopic 10
-Subparagraph (f)(2)
-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_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration