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Stockholders’ Equity (Tables) | 6 Months Ended
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Jun. 30, 2024
Equity [Abstract] |
Schedule of various warrants/options issued and outstanding |
Schedule of various warrants/options issued and outstanding |  |  |  |  |
Number of Warrants / Non-plan Options |  | Exercise Price |  | Weighted Average Remaining Life (Years)
78,000 |  |  | $2.90 |  | 0.36
544,290 | (1) |  | $3.32 |  | 7.01
88,803 |  |  | $4.50 |  | 2.75
25,000 |  |  | $5.00 |  | 1.11
59,202 |  |  | $9.10 |  | 2.75
795,295 |  |  |  |  |
| (1) | Includes 514,290 warrants and 30,000 non-plan options
Schedule of fair value of assumptions |
Schedule of fair value of assumptions |  |
Expected volatility | 110.51 | %
Expected dividends | None |
Expected term (in years) | 4.87 |
Risk free rate | 3.35 | %
Schedule of stock option activity |
Schedule of stock option activity |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  |  | Number of Options |  |  | Weighted Average Exercise Price |  |  | Weighted Average Remaining Contractual Term (Years) |  |  | Aggregate Intrinsic Value (1) |
Outstanding at beginning of period |  |  |  | 1,177,000 |  |  | $ | 3.75 |  |  |  | — |  |  | $ | — |
Granted |  |  |  | — |  |  |  | 3.45 |  |  |  | — |  |  |  | — |
Exercised |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Forfeited |  |  |  | 2,500 |  |  |  | — |  |  |  | — |  |  |  | — |
Outstanding at end of period |  |  |  | 1,174,500 |  |  | $ | 3.75 |  |  |  | 8.96 |  |  | $ | — |
Exercisable at end of period |  |  |  | 1,012,222 |  |  | $ | 3.62 |  |  |  | 8.90 |  |  | $ | — |
| (1) | The aggregate intrinsic value of options outstanding and options exercisable at beginning of period and as of June 30, 2024 is $0, as all options are out of the money.
Schedule of RSU activity |
Schedule of RSU activity |  |  |  |  |  |  |  |
|  | Number of restricted stock awards |  |  | Weighted average grant-date fair value |
Nonvested at beginning of year |  | $ | 36,585 |  |  | $ | 179,998 |
Granted |  |  | 15,865 |  |  |  | 72,027 |
Vested |  |  | (11,889 | ) |  |  | (54,021 | )
Forfeited |  |  | — |  |  |  | — |
Nonvested as of June 30, 2024 |  | $ | 40,551 |  |  | $ | 198,004 |
Schedule of common stock shares reserved for future issuance |
Schedule of common stock shares reserved for future issuance |  |  |  |
Exercise of warrants |  |  | 765,295 |
Exercise of options unrelated to any Plan |  |  | 30,000 |
Exercise of stock options – 2021 Incentive Award Plan |  |  | 1,174,500 |
Exercise of restricted stock units – 2021 Incentive Award Plan |  |  | 40,551 |
Total shares of common stock reserved for future issuances |  |  | 2,010,346 |

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- 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 -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 + Details
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