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Stock-Based Compensation (Tables)

9 Months Ended

Sep. 30, 2024

Share-Based Payment Arrangement [Abstract]

Summary of Stock Options Awards and Restricted Stock Grants

A summary of stock option awards and restricted stock grants, inclusive of awards granted under the 2018 Stock Plan and Inducement Option Grants for the nine-month periods ended September 30, 2024 is presented below.

 Summary of Stock Options Awards and Restricted Stock Grants

		Stock Options								Restricted Stock Awards								Weighted Average
		Options Outstanding				Weighted Average Exercise Price				Non-vested Restricted Stock Outstanding				Weighted Average Grant Date Fair Value				Contractual Terms of Equity Awards (in years)
Equity awards outstanding at January 1, 2024			1,063,482			$	2.62				32,100			$	1.23
Equity awards granted			929,335			$	1.13				25,000			$	1.06
Equity Awards vested and issued			-				-				(12,100	)		$	1.84
Equity awards terminated			(460,378	)		$	1.58				(20,000	)		$	0.88
Equity awards outstanding at September 30, 2024			1,532,439			$	2.02				25,000			$	1.06				9.0
Aggregate intrinsic value of outstanding equity awards at September 30, 2024		$	27,548
Equity awards exercisable at September 30 2024			887,894			$	2.62												8.5
Aggregate intrinsic value of equity awards exercisable at September 30, 2024		$	14,958

Schedule of Assumptions Used to Determine Fair Value of Options Granted

The fair values of stock options granted were estimated at the date of grant using the Black-Scholes option pricing model. The Black-Scholes model was originally developed for use in estimating the fair value of traded options, which have different characteristics from the Company’s stock options. The model is also sensitive to changes in assumptions, which can materially affect the fair value estimate. The Company used the following assumptions for determining the fair value of options granted under the Black-Scholes option pricing model:

 Schedule of Assumptions Used to Determine Fair Value of Options Granted

		For the Nine Months Ended September 30,
		2024				2023
Risk-free interest rate			3.72 to 4.31	%			3.72	%
Expected volatility			101.74 to 115.81	%			107.03 to 113.64	%
Expected life (in years)			9.0 to 10.0				9.0 to 10.0
Expected dividend yield			0.0	%			0.0	%

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Summary of Stock Option and Restricted Stock Awards [Table Text Block]

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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.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 718
-SubTopic 10
-Subparagraph (f)(2)
-Name Accounting Standards Codification
-Paragraph 2
-Section 50
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

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