XML 46 R33.htm IDEA: XBRL DOCUMENT v3.23.1

Stock-Based Compensation (Tables)

12 Months Ended

Dec. 31, 2022

Share-Based Payment Arrangement [Abstract]

Schedule of Estimated Values of Stock Option Grants Valuation Assumptions

 Schedule of Estimated Values of Stock Option Grants Valuation Assumptions

		Grant Date April 14, 2022
Risk-free interest rate			2.82	%
Weighted average expected term			6 years
Expected volatility			116.60	%
Expected dividend yield			0.00	%

Schedule of Stock Option Activity

A summary of stock option activity during the years ended December 31, 2022 and 2021 is as follows:

 Schedule of Stock Option Activity

										Weighted-
						Weighted-				Average
		Shares				Average				Remaining				Aggregate
		Under				Exercise				Contractual				Intrinsic
		Option				Price				Life				Value
Outstanding at January 1, 2022			144,860			$	5.61				8 years			$	19,200
Granted			220,587				6.08
Outstanding at December 31, 2022			365,447			$	5.89				8 years			$	19,200
Exercisable at December 31, 2022			93,085			$	6.44				7 years			$	19,200

										Weighted-
						Weighted-				Average
		Shares				Average				Remaining				Aggregate
		Under				Exercise				Contractual				Intrinsic
		Option				Price				Life				Value
Outstanding at January 1, 2021			145,360			$	5.61				9 years			$	19,200
Forfeited and expired			(500	)			6.50
Outstanding at December 31, 2021			144,860			$	5.61				8 years			$	19,200
Exercisable at December 31, 2021			66,060			$	7.35				8 years			$	19,200

Schedule of Grants of Stock Options Over Requisite Service Period

The following represent grants of stock options, including the fair value recognized or to be recognized over the requisite service period:

Schedule of Grants of Stock Options Over Requisite Service Period

Grant date		Shares granted (canceled)				Exercise price				Date fully vested				Fair value
February 10, 2016			4,200			$	48.00				February 10, 2020			$	174,748
December 6, 2016			2,000				38.00				December 6, 2020				63,937
September 25, 2017			15,000				15.00				September 25, 2019				194,149
September 25, 2017			10,000				19.00				September 25, 2019				126,862
January 30, 2019			250				45.00				January 30, 2019				885
March 11, 2019			(33,200	)			-				-				-
March 11, 2019			33,200				6.50				December 6, 2020				24,898	(1)
March 11, 2019			10,100				6.50				March 11, 2023				44,591
September 2, 2020			99,000				4.00				September 2, 2024				327,181
April 14, 2022			220,587				6.08				April 14, 2025				1,152,470

(1) Represents incremental fair value of replacement shares compared to canceled shares.

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 of number, weighted-average exercise price or conversion ratio, aggregate intrinsic value, and weighted-average remaining contractual term for outstanding options that are fully vested and expected to vest. Includes, but is not limited to, unvested options 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
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (e)(1)
-URI https://asc.fasb.org/extlink&oid=128089324&loc=d3e5070-113901

+ Details

Name:	us-gaap_ScheduleOfShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingTableTextBlock
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
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (d)
-URI https://asc.fasb.org/extlink&oid=128089324&loc=d3e5070-113901

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (e)
-URI https://asc.fasb.org/extlink&oid=128089324&loc=d3e5070-113901

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (c)(1)
-URI https://asc.fasb.org/extlink&oid=128089324&loc=d3e5070-113901

+ 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
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (f)(2)
-URI https://asc.fasb.org/extlink&oid=128089324&loc=d3e5070-113901

+ Details

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