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Stock-Based Compensation | 12 Months Ended
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Dec. 31, 2025
Disclosure of Compensation Related Costs, Share-based Payments [Abstract] |
Stock-Based Compensation | (14) Stock-Based Compensation On June 25, 2025, the Company's stockholders approved the adoption of the Beasley Broadcast Group, Inc. 2025 Equity Incentive Award Plan (the “2025 Plan”). The 2025 Plan, among other things, permits the Company to issue up to 300,000 shares of Class A common stock in the form of equity-based awards, including restricted stock units, shares of restricted stock and stock options, to employees, consultants and non-employee directors. The restricted stock units that will be granted under the 2025 Plan will generally vest over one to five years of service. The 2025 Plan replaced the Beasley Broadcast Group, Inc. 2007 Equity Incentive Plan, as amended and restated (the “2007 Plan”), and no further awards will be granted under the 2007 Plan. However, the terms and conditions of the 2007 Plan will continue to govern any outstanding awards granted thereunder. A summary of restricted stock unit activity under the 2025 Plan is presented below:
|  | Units |  |  | Weighted-Average Grant-Date Fair Value |
Unvested as of June 25, 2025 |  |  | — |  |  | $ | — |
Granted |  |  | 46,250 |  |  |  | 4.05 |
Unvested as of December 31, 2025 |  |  | 46,250 |  |  | $ | 4.05 |
As of December 31, 2025, there was $0.2 million of total unrecognized compensation cost for restricted stock units granted under the 2025 Plan. That cost is expected to be recognized over a weighted-average period of 3.0 yea rs. A summary of restricted stock unit activity under the 2007 Plan is presented below:
|  | Units |  |  | Weighted-Average Grant-Date Fair Value |
Unvested as of January 1, 2024 |  |  | 38,669 |  |  | $ | 30.80 |
Granted |  |  | 92,625 |  |  |  | 12.14 |
Vested |  |  | (46,551 | ) |  |  | 19.75 |
Forfeited |  |  | (8,526 | ) |  |  | 20.42 |
Unvested as of December 31, 2024 |  |  | 76,217 |  |  |  | 15.00 |
Granted |  |  | 5,313 |  |  |  | 9.41 |
Vested |  |  | (19,829 | ) |  |  | 23.50 |
Forfeited |  |  | (28,300 | ) |  |  | 9.65 |
Unvested as of December 31, 2025 |  |  | 33,401 |  |  | $ | 13.14 |
As of December 31, 2025, there w as $0.3 million of total unrecognized compensation cost for restricted stock units granted under the 2007 Plan. That cost is expected to be recognized over a weighted-average period of 1.9 y ears.

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