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Stock Option Plan and Stock-Based Compensation (Tables)

6 Months Ended

Jun. 30, 2024

Stock Option Plan And Stock-based Compensation

Schedule of stock options

Schedule of stock options
		Number of Options				Weighted-average exercise price				Weighted average remaining contractual term (years)				Weighted-Average Fair Value at Grant Date
Options outstanding at January 1, 2024			984,900			$	1.53				8.75			$	0.90
Granted			705,000			$	1.20				9.61			$	0.74
Exercised			(70,350	)		$	1.53
Forfeited			-
Options outstanding at June 30, 2024			1,619,550			$	1.39
Options exercisable at June 30, 2024			422,100			$	1.53

Schedule of non-cash stock-based compensation expenses

Schedule of non-cash stock-based compensation expenses		Successor																Predecessor
		Three Months Ended June 30, 2024				Six Months Ended June 30, 2024				Three Months Ended June 30, 2023				Period from March 15, 2023 to June 30, 2023				Period from January 1, 2023 to March 14, 2023
Research and development		$	4			$	7			$	-			$	-			$	-
Sales and marketing			16				48				-				-				-
General and administrative			82				267				55				57				158
Total non-cash stock compensation		$	102			$	322			$	55			$	57			$	158

Schedule of assumptions used

Schedule of assumptions used
Risk-free interest rate		3.67% – 4.33%
Expected life of option grants		5.75 – 6.25 years
Expected volatility of underlying stock		61.65%
Dividends assumption		$-

Schedule of RSUs transaction activity

Schedule of RSUs transaction activity
		Shares				Weighted Average Grant Date Fair Value
Outstanding at January 1, 2024			486,165			$	7.80
Granted			47,000			$	1.29
Vested			(80,000	)		$	7.80
Forfeited			-
Outstanding at June 30, 2024			453,165

Schedule of non-cash stock-based compensation expenses related to restricted stock units

Schedule of non-cash stock-based compensation expenses related to restricted stock units
		Six Months ended June 30, 2024
Research and development		$	404
Sales and marketing			206
General and administrative			504
Total non-cash stock compensation		$	1,114

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Tabular disclosure of an equity-based arrangement (such as stock or unit options and stock or unit awards) with an individual employee, which is generally an employment contract between the entity and a selected officer or key employee containing a promise by the employer to pay certain equity-based awards at future dates, sometimes including a period after retirement, upon compliance with stipulated requirements. This type of arrangement is distinguished from broader based employee benefit plans as it is usually tailored to the employee. Disclosure also typically includes the amount of related compensation expense recognized during the reporting period, the number of shares or units issued during the period under such arrangements, and the carrying amount as of the balance sheet date of the related liability.

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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.

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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.

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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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