Quarterly report pursuant to Section 13 or 15(d)

Share-Based Compensation

v3.23.3
Share-Based Compensation
9 Months Ended
Sep. 30, 2023
Share-Based Payment Arrangement [Abstract]  
Share-Based Compensation

Note 3 - Share-Based Compensation

 

We account for share-based awards under the provisions of ASC 718, “Compensation—Stock Compensation.” Accordingly, share-based compensation cost is measured at the grant date based on the fair value of the award and we expense these costs using the straight-line method over the requisite service period.

 

Share-based compensation expenses related to our restricted stock grants were $4.15 thousand and $14 thousand for the three months ended September 30, 2023 and 2022, respectively, and $12.46 thousand and $82 thousand for the nine months ended September 30, 2023 and 2022, respectively, which are reported as a separate line item in the consolidated statements of changes in stockholders’ deficit.