XML 27 R17.htm IDEA: XBRL DOCUMENT v3.21.2

Stockholders’ Equity (Tables)

6 Months Ended

Jun. 30, 2021

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

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

The fair value of share-based awards was estimated using the Black-Scholes model with the following weighted-average assumptions for the six months ended June 30, 2021 and 2020:

Assumptions:

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

		2021				2020
Dividend yield			0.00				0.00
Risk-free interest rate			0.19-0.32	%			0.22-1.52	%
Expected volatility			116.8-123.8	%			113.8-117.2	%
Expected life (in years)			5				5

Schedule of Stock Option Activity

Option activity for the six months ended June 30, 2021 and the year ended December 31, 2020 was as follows:

Schedule of Stock Option Activity 

						Weighted Average				Weighted Average
						Exercise				Remaining				Aggregate
						Price				Contractual				Intrinsic
		Options				($)				Life (Yrs.)				Value ($)
Options outstanding at December 31, 2019			180,912				18.11				5.09				25,988
Granted			579,998				2.55				4.57				-
Exercised			-				-				-				-
Forfeited or cancelled			(47,900	)			22.62				-				-
Options outstanding at December 31, 2020			713,010				5.15				4.40				477,802
Granted			145,487				3.22				4.53				-
Exercised			-				-				-				-
Forfeited or cancelled			(4,561	)			4.25				-				(1,597	)
Options outstanding June 30, 2021			853,936				4.82				4.01				874,803
Options expected to vest in the future as of June 30, 2021			370,127				3.73				4.13				400,686
Options exercisable at June 30, 2021			483,809				5.66				3.91				474,117
Options vested, exercisable, and options expected to vest at June 30, 2021			853,936												874,803

Summary of Warrant Activity

Warrant activity for the six months ended June 30, 2021 and 2020 was as follows:

Summary of Warrant Activity 

						Weighted Average				Weighted Average
						Exercise				Remaining
						Price				Contractual
		Warrants				($)				Life (Yrs.)
Warrants outstanding at December 31, 2019			363,727				25.60				3.12
Granted			1,481,995				3.22				5.14
Exercised			-				-				-
Forfeited or cancelled			-				-				-
Warrants outstanding at June 30, 2020			1,845,722				7.64				4.64
Warrants outstanding at December 31, 2020			1,881,429				7.57				4.16
Granted			2,602,143				4.36				2.14
Exercised			(495,641	)			2.59				4.13
Forfeited or cancelled			-				-				-
Warrants outstanding at June 30, 2021			3,987,931				6.10				2.61

Stock Appreciation Rights [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Schedule of Stock Option Activity

SARs activity for the six months ended June 30, 2021 was as follows:

Schedule of Stock Option Activity 

						Weighted Average				Weighted Average
						Exercise				Remaining				Aggregate
						Price				Contractual				Intrinsic
		SARs				($)				Life (Yrs.)				Value ($)
SARs outstanding at December 31, 2020			127,679				2.61				4.52				97,919
Granted			-				-				-				-
Exercised			-				-				-				-
Forfeited or cancelled			-				-				-				-
SARs outstanding June 30, 2021			127,679				2.61				4.02				164,312
SARs expected to vest in the future as of June 30, 2021			76,120				2.63				3.98				96,672
SARs exercisable at June 30, 2021			51,559				2.59				4.09				67,640
SARs vested, exercisable, and options expected to vest at June 30, 2021			127,679				2.61				4.02				164,312

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 http://asc.fasb.org/extlink&oid=120381028&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 http://asc.fasb.org/extlink&oid=120381028&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 http://asc.fasb.org/extlink&oid=120381028&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 http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901

+ Details

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

X

- Definition

Tabular disclosure of warrants or rights issued. Warrants and rights outstanding are derivative securities that give the holder the right to purchase securities (usually equity) from the issuer at a specific price within a certain time frame. Warrants are often included in a new debt issue to entice investors by a higher return potential. The main difference between warrants and call options is that warrants are issued and guaranteed by the company, whereas options are exchange instruments and are not issued by the company. Also, the lifetime of a warrant is often measured in years, while the lifetime of a typical option is measured in months. Disclose the title of issue of securities called for by warrants and rights outstanding, the aggregate amount of securities called for by warrants and rights outstanding, the date from which the warrants or rights are exercisable, and the price at which the warrant or right is exercisable.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5047-113901

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 50
-Section S99
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6784392&loc=d3e188667-122775

+ Details

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

X

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

No definition available.

+ Details

Name:	us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Details

Name:	us-gaap_AwardTypeAxis=SGLB_StockAppreciationRightsMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type: