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STOCK-BASED COMPENSATION (Tables) | 3 Months Ended
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Mar. 31, 2026
Share-Based Payment Arrangement [Abstract] |
Schedule of Stock Options | A summary of the status of the stock options under the Katapult 2014 Plan as of March 31, 2026, and changes during the three months then ended is presented below:
| Number of Options |  | Weighted- Average Exercise Price | Weighted-Average Remaining Contractual Term (In Years) |  | Aggregate Intrinsic Value
Balance - December 31, 2025 | 255,189 |  |  | $ | 6.97 |  | 3.4 |  | $ | 350 |
Granted | — |  |  | — |  |  |  |
Exercised | — |  |  | — |  |  |  |
Forfeited | — |  |  | — |  |  |  |
Expired | — |  |  | — |  |  |  |
Balance - March 31, 2026 | 255,189 |  |  | $ | 6.97 |  | 3.1 |  | $ | 473 |
The following table summarizes the Company’s RSA activity under the 2021 Plan during the three months ended March 31, 2026:
|  |  | Restricted Stock Units
|  |  |  |  |  |  |  |  | Shares |  | Weighted- Average Grant Date Fair Value
Balance - December 31, 2025 |  |  |  |  |  |  |  |  | 115,758 |  | $ | 16.04 |
Granted |  |  |  |  |  |  |  |  | — |  | — |
Exercised / Vested |  |  |  |  |  |  |  |  | (26,438) |  | 25.37 |
Forfeited |  |  |  |  |  |  |  |  | (5,924) |  | 18.03 |
Balance - March 31, 2026 |  |  |  |  |  |  |  |  | 83,396 |  | $ | 12.94 |
Schedule of RSUs | The following table summarizes the Company’s RSA activity under the 2021 Plan during the three months ended March 31, 2026:
|  |  | Restricted Stock Units
|  |  |  |  |  |  |  |  | Shares |  | Weighted- Average Grant Date Fair Value
Balance - December 31, 2025 |  |  |  |  |  |  |  |  | 115,758 |  | $ | 16.04 |
Granted |  |  |  |  |  |  |  |  | — |  | — |
Exercised / Vested |  |  |  |  |  |  |  |  | (26,438) |  | 25.37 |
Forfeited |  |  |  |  |  |  |  |  | (5,924) |  | 18.03 |
Balance - March 31, 2026 |  |  |  |  |  |  |  |  | 83,396 |  | $ | 12.94 |

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- Definition Tabular disclosure of the number and weighted-average grant date fair value for restricted stock units that were outstanding at the beginning and end of the year, and the number of restricted stock units that were granted, vested, or forfeited during the year. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 718 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (c)(1) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2 + Details
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