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Stock-Based Compensation (Tables)

9 Months Ended

Sep. 30, 2024

Stock-Based Compensation

Schedule of assumptions made in estimating the fair value of the options on the grant date based upon the BSM option-pricing model

Dividend Yield	0.00%
Expected Volatility	25.07%
Risk Free Interest Rate	4.65%
Expected Life	6 Years

Summary of stock options activity

		2024							2023
		Shares				Weighted Average Exercise Price			Shares				Weighted Average Exercise Price
Options outstanding at beginning of year		175,000			$	4.06			300,000			$	4.36
Granted		25,000				4.13			100,000				4.11
Exercised		0							0
Expired		(25,000	)			4.39			(225,000	)			4.57
Options outstanding at September 30		175,000			$	4.04			175,000			$	4.03
Options exercisable at September 30		95,000			$	3.8			50,000			$	4.21

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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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