6. STOCK COMPENSATION

 

Stock Incentive Plans

 

In 2018, the Company adopted the 2018 Stock Incentive Plan (the “2018 Plan”) for employees, consultants, and directors. The 2018 Plan, which is administered by the Company’s Board of Directors, permits the Company to grant incentive and nonqualified stock options for the purchase of common stock, and restricted stock awards. The maximum number of shares of common stock reserved for issuance under the 2018 Plan is 20. At December 31, 2025 there were 9 shares of common stock available for grant under the 2018 Plan.

 

On July 6, 2021, the Company’s Board of Directors and stockholders approved and adopted the Bluejay Diagnostics, Inc. 2021 Stock Plan (the “2021 Plan”). A total of 61 shares of common stock were approved to be initially reserved for issuance under the 2021 Stock Plan. At December 31, 2025 there were 25 shares of common stock available for grant under the 2021 Plan.

Stock Award Activity

 

The following table summarizes the status of the Company’s non-vested restricted stock awards for years ended December 31, 2025:

 

   Non-vested
Restricted Stock Awards
 
   Number of
Shares
   Weighted
Average
Grant Date
Fair Value
 
Outstanding at December 31, 2024   
-
   $41,280 
Granted   
-
    
-
 
Vested   (-)   41,280 
Cancelled / forfeited   
-
    
-
 
Outstanding at December 31, 2025   
-
   $
-
 

 

Stock Option Plan Summary

 

The following is a summary of stock option activity for the year ended December 31, 2025:

 

   Number of
Stock
Options
   Weighted
Average
Exercise
Price Per
Share
   Weighted
Average
Remaining
Contractual
Life in
Years
   Aggregate
Intrinsic 
Value
 
Outstanding at December 31, 2024   18   $59,864    5.8   $
      -
 
Granted   
-
    
-
         
-
 
Exercised   
-
    
-
         
-
 
Cancelled / forfeited   (13)   75,052         
-
 
Outstanding at December 31, 2025   5   $20,376    3.0   $
-
 
Exercisable at December 31, 2025   5   $20,376    3.0   $
-
 

 

Stock-Based Compensation Expense

 

For the years ended December 31, 2025 and 2024, the Company recorded stock-based compensation expense as follows:

 

   Year ended
December 31,
 
   2025   2024 
Research and development  $(193)  $16,648 
General and administrative   199    3,446 
Marketing and business development   
-
    
-
 
Total stock-based compensation  $6   $20,094 

 

At December 31, 2025, there was no unrecognized compensation expense related to non-vested stock option awards and non-vested restricted stock awards.

Historical Timeline

Fiscal YearFiled
2025Mar 6, 2026Showing above
2024Mar 31, 2025
2023Mar 28, 2024
2022Mar 20, 2023
2021Mar 10, 2022

About Stock Compensation Disclosures

Stock-based compensation disclosures detail the equity awards granted to employees and executives — including stock options, restricted stock units (RSUs), and performance shares — along with the valuation methods and assumptions used to expense them. This section reveals the true cost of talent retention and the alignment between management incentives and shareholder interests.

Key signals: total unrecognized compensation expense and its expected recognition period signal future earnings headwinds from already-granted awards. For stock options, examine Black-Scholes assumptions — expected volatility, risk-free rate, and expected term — as understating any of these reduces reported compensation expense. Compare stock compensation expense as a percentage of revenue against peers to assess dilution cost. Watch vesting schedules for acceleration clauses tied to change-of-control events. Performance-based awards with undemanding targets may indicate weak governance. Add back stock compensation to operating cash flow to calculate a more conservative free cash flow figure.