NOTE 19 – SHARE-BASED COMPENSATION

 

On September 25, 2019, the Company cancelled all outstanding options granted to Saagar Govil, the Company’s Chairman and CEO and granted a stock option for 1 share. This option has an exercise price of $1,759,228 per share, which vested upon grant, and they expire after seven years. Additionally, Mr. Govil was granted additional future options;

 

(i) 1 share of the Corporation’s common stock, CETX, at an exercise price of $2,100,630 per share vesting on September 25, 2021;
   
(ii) 1 share of the Corporation’s common stock, CETX, at an exercise price of $2,520,756 per share vesting on September 25, 2023; and
   
(iii) 1 share of the Corporation’s common stock, CETX, at an exercise price of $3,024,907 per share vesting on September 25, 2025.

 

During the years ended September 30, 2025, and 2024 the Company recognized $14,236 and $30,325 of share-based compensation expense on its outstanding options, respectively. The share-based compensation is listed under the caption “General and administrative” expenses on the Company’s Consolidated Statements of Operations.

 

As of September 30, 2025, there was $0 of total unrecognized compensation cost related to non-vested stock options.

  

   Number of Options   Weighted Average Exercise Price   Weighted Average Remaining Contractual Term (in years)   Aggregate Intrinsic Value 
Outstanding at September 30, 2023   7   $1,527,357    3.06   $     - 
Options granted   -    -    -      
Options exercised   -    -    -      
Options forfeited   -    -    -      
Options cancelled   -    -    -      
Outstanding at September 30, 2024   7   $1,527,357    2.05   $- 
Vested and exercisable at September 30, 2024   7   $1,527,357    2.05   $- 
Options granted   -    -    -      
Options exercised   -    -    -      
Options forfeited   -    -    -      
Options cancelled   -    -    -      
Outstanding at September 30, 2025   7   $1,527,357    1.05   $- 
Vested and exercisable at September 30, 2025   7   $1,527,357    1.05   $- 

 

Historical Timeline

Fiscal YearFiled
2025Dec 29, 2025Showing above
2018Jan 11, 2019

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.