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Stock-Based Compensation Plans (Tables)

12 Months Ended

Dec. 31, 2023

Share-Based Payment Arrangement [Abstract]

Share-Based Payment Arrangement, Option, Activity

Stock options activity was as follows:

						Number of option shares						Weighted- average exercise price						Weighted-average remaining contractual term
Outstanding, December 31, 2021						170,600						3.33
Granted						178,950						2.68
Exercised						—						—
Forfeited/canceled						(29,900)						2.98
Outstanding, December 31, 2022						319,650						$	3.00					6.15
Granted						192,750						2.06
Exercised						—						$	—
Forfeited/canceled						(25,150)						$	2.55
Outstanding, December 31, 2023						487,250						$	2.65					5.59

Schedule of Share-Based Payment Award, Stock Options, Valuation Assumptions

The assumptions used in the Black-Scholes valuation to determine the FV of stock options were as follows at December 31:

			2023						2022
Expected term (in years)			5.71						5.88
Expected volatility			65.87		%				54.38		%
Risk free interest rate			3.45		%				2.29		%
Expected dividend yield			—						—

Share-Based Payment Arrangement, Restricted Stock and Restricted Stock Unit, Activity

Restricted stock activity was as follows:

			Number of shares						Weighted-average grant-date fair value
Nonvested, December 31, 2021			568,181						5.17
Granted			65,225						2.59
Vested/released			(171,655)						6.42
Forfeited/canceled			(66,000)						4.67
Nonvested, December 31, 2022			395,751						$	4.29
Granted			34,250						1.93
Vested/released			(157,360)						5.73
Forfeited/canceled			(12,075)						3.63
Nonvested, December 31, 2023			260,566						$	3.14

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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

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-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (c)(1)
-Publisher FASB
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-Name Accounting Standards Codification
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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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-Name Accounting Standards Codification
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Disclosure of the number and weighted-average grant date fair value for restricted stock and restricted stock units that were outstanding at the beginning and end of the year, and the number of restricted stock and restricted stock units that were granted, vested, or forfeited during the year.

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