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Stock-Based Compensation (Tables)

12 Months Ended

Dec. 31, 2022

Share-Based Payment Arrangement [Abstract]

Schedule of Stock-based Compensation Expense

The amount of stock-based compensation expense is as follows (in thousands):

Schedule of Stock-based Compensation Expense

		2022				2021
		Year ended December 31,
		2022				2021
Stock options		$	98			$	132
Stock awards			56				158
Restricted stock awards			-				1
Total		$	154			$	291

Schedule of Unrecognized Compensation Cost from Unvested Awards

As of December 31, 2022, the estimated unrecognized compensation cost from unvested awards which will be recognized ratably over the remaining vesting phase is as follows (in thousands):

Schedule of Unrecognized Compensation Cost from Unvested Awards 

Years ended December 31st:		Unvested stock options				Unvested restricted stock awards				Total unrecognized compensation expense
2023		$	40			$	-			$	40
2024			11				-				11
2025			-				-				-
2026			-				-				-
		$	51			$	-			$	51

Schedule of Estimated Fair Value of Stock Options

 Schedule of Estimated Fair Value of Stock Options 

		Year ended December 31,
		2022				2021
Number of options awarded to purchase common shares			N/A				17,000
Risk-free interest rate			N/A				0.82	%
Expected volatility			N/A				70.1	%
Assumed dividend yield			N/A				N/A
Expected life of options from the date of grant			N/A				9.8 years

Schedule of Stock Option Activity

Schedule of Stock Option Activity

														Weighted avg.
						Weighted avg.				Weighted avg.				remaining
		Number of				exercise price				grant date fair				contractual life				Aggregate
		awards				per share				value per share				(in years)				intrinsic value
Outstanding, January 1, 2021			105,086			$	6.25			$	6.06				5.38			$	814,090
Granted			17,000				14.77				10.90				9.50
Exercised			(19,295	)			2.51				3.08				1.58
Expired/Forfeited			(2,556	)			7.18				6.88				-
Outstanding, December 31, 2021			100,235			$	8.36			$	7.53				5.88			$	620,445
Granted			-				-				-				-
Exercised			(7,750	)			4.69				6.06				2.45
Expired/Forfeited			(138	)			7.20				7.08				-
Outstanding, December 31, 2022			92,347			$	8.67			$	7.77				5.31			$	502,688
Exercisable, December 31, 2022																			488,645
Unvested, December 31, 2022																			14,042

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Tabular disclosure of allocation of amount expensed and capitalized for award under share-based payment arrangement to statement of income or comprehensive income and statement of financial position. Includes, but is not limited to, corresponding line item in financial statement.

+ References

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (h)(1)
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Tabular disclosure of activity for award under share-based payment arrangement. Includes, but is not limited to, outstanding award at beginning and end of year, granted, exercised, forfeited, and weighted-average grant date fair value.

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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.

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Tabular disclosure of cost not yet recognized and weighted-average period over which cost is expected to be recognized for nonvested award under share-based payment arrangement.

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