I. STOCK COMPENSATION PLANS

The Company has one active stock-based compensation plan, which is the Second Amended and Restated 2016 Incentive Compensation Plan (the “2016 Plan”). A grant of a stock option award or stock appreciation right will reduce the outstanding reserve on a one-for-one basis, meaning one share for every share granted. A grant of a full-value award, including, but not limited to, restricted stock, restricted stock units and deferred stock, will reduce the outstanding reserve by a fixed ratio of 1.9 shares for every share granted. At the Company's Annual Meeting of Stockholders held on August 8, 2024, the Company's stockholders approved an increase of 6,150,000 shares authorized for future grant under the 2016 Plan. At January 31, 2026, 21,270,538 shares were authorized under the 2016 Plan, of which 4,068,502 shares remain available for grant.

The 2016 Plan is administered by the Compensation Committee. The Compensation Committee is authorized to make all determinations with respect to amounts and conditions covering awards. Options are not granted at a price less than fair value on the date of the grant. Except with respect to 5% of the shares available for awards under the 2016 Plan, no award will become exercisable or otherwise forfeitable unless such award has been outstanding for a minimum period of one year from its date of grant.

Stock Option Activity

The following table summarizes the stock option activity for fiscal 2025:

 

 

Number of
Shares

 

 

Weighted-average
exercise price
per option

 

 

Weighted-average
remaining
contractual term

 

Aggregate
intrinsic value
(000's)

 

Stock Options

 

 

 

 

 

 

 

 

 

 

 

Outstanding options at beginning of year

 

 

2,971,460

 

 

$

0.65

 

 

 

 

$

6,207

 

Options granted

 

 

 

 

 

 

 

 

 

 

 

Options forfeited

 

 

(504

)

 

 

5.43

 

 

 

 

 

 

Options expired

 

 

(6,639

)

 

 

5.30

 

 

 

 

 

 

Options exercised

 

 

(3,025

)

 

 

0.69

 

 

 

 

 

3

 

Outstanding options at end of year

 

 

2,961,292

 

 

$

0.64

 

 

4.6 yrs.

 

$

263

 

Options exercisable at end of year

 

 

2,961,292

 

 

$

0.64

 

 

4.6 yrs.

 

$

263

 

 

Non-Vested Share Activity

The following table summarizes activity for non-vested shares for fiscal 2025:

 

 

RSUs (1)

 

 

Deferred
shares
(2)

 

 

Performance share
 units
(3)

 

 

Fully-vest
shares
(4)

 

 

Total number
of shares

 

 

Weighted-average
grant-date
fair value

 

Shares

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Outstanding non-vested shares at beginning of year

 

 

761,081

 

 

 

479,700

 

 

 

573,000

 

 

 

 

 

 

1,813,781

 

 

$

3.41

 

Shares granted

 

 

1,714,473

 

 

 

109,657

 

 

 

 

 

 

213,729

 

 

 

2,037,859

 

 

$

1.45

 

Shares forfeited

 

 

(248,719

)

 

 

 

 

 

 

 

 

 

 

 

(248,719

)

 

$

2.45

 

Shares expired

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Shares vested/issued

 

 

(981,833

)

 

 

 

 

 

 

 

 

(213,729

)

 

 

(1,195,562

)

 

$

1.97

 

Outstanding non-vested shares at end of year

 

 

1,245,002

 

 

 

589,357

 

 

 

573,000

 

 

 

 

 

 

2,407,359

 

 

$

2.56

 

Vested and expected to vest at end of year

 

 

1,245,002

 

 

 

589,357

 

 

 

 

 

 

 

 

 

1,834,359

 

 

$

2.05

 

 

(1)
During fiscal 2025, grants primarily related to the grant of time-based RSUs under the 2025-2027 LTIP and the grant of awards under the 2022-2024 LTIP in connection with the achievement of the performance target in fiscal 2024. See Note H, Long-Term Incentive Plans. As a result of net share settlements, of the 981,833 RSUs that vested, 870,253 shares of common stock were issued.
(2)
The 109,657 shares of deferred stock, with a fair value of $144,991 represent director compensation in lieu of cash, in accordance with the director's irrevocable election. The shares of deferred stock will be issued upon the director's separation from service.
(3)
On August 11, 2023, the Company granted 573,000 PSUs in connection with the extension of Mr. Kanter's employment agreement. The award consists of nine tranches, with the first tranche vesting if and when the 30-day volume-weighted closing price of the Company's common stock is equal to or greater than $6.50 per share. Each subsequent tranche will vest upon achievement of the 30-day volume-weighted closing price of the Company's common stock in $0.25 increments with the ninth tranche vesting when such price is equal to or greater than $8.50 per share. Any unvested PSUs will expire on August 11, 2026, or earlier if there is a separation of service in accordance with the terms of the agreement. The $2.4 million fair value was expensed over the respective derived service periods of each tranche which ranged from 12 to 13 months. The respective fair value and derived service periods assigned to the PSUs were determined using a Monte Carlo model based on a weighted historical volatility of 57.8%, a term of 3 years, stock price on the date of grant of $4.98 per share, a risk-free rate of 4.6% and a cost of equity of 11.0%.
(4)
Represented compensation, with a fair value of $263,240, to certain directors, who are required to receive shares, in lieu of cash, in order to satisfy their minimum equity ownership under the Non-Employee Director Compensation Plan. Voluntary shares received, in lieu of cash, are reported below under Non-Employee Director Compensation Plan

Non-Employee Director Compensation Plan

The Company's Seventh Amended and Restated Non-Employee Director Compensation Plan, as amended, the "Non-Employee Director Compensation Plan," provides a convenient method for its non-employee directors to acquire shares of the Company’s common stock at fair market value by voluntarily electing to receive shares of common stock in lieu of cash for service as a director.

The Non-Employee Director Compensation Plan requires a minimum equity ownership requirement which requires each director to receive at least 60% of their annual retainers in shares of common stock until the value of their equity ownership is equal to at least three times the annual retainer. Any shares issued to satisfy the minimum equity ownership were granted from the 2016 Plan. All other shares were granted under the Non-Employee Director Compensation Plan.

The following shares of common stock, with the respective fair value, were issued from the Non-Employee Director Compensation Plan to its non-employee directors as compensation for fiscal 2025, fiscal 2024 and fiscal 2023:

 

 

 

Number of shares of
common
stock issued

 

 

Fair value of
common stock issued

 

Fiscal 2025

 

 

74,592

 

 

$

107,115

 

Fiscal 2024

 

 

42,609

 

 

$

139,987

 

Fiscal 2023

 

 

59,532

 

 

$

301,578

 

At January 31, 2026, 517,333 shares remained available for grant under the Non-Employee Director Compensation Plan.

Historical Timeline

Fiscal YearFiled
2026Mar 19, 2026Showing above
2025Mar 20, 2025
2024Mar 21, 2024
2023Mar 16, 2023
2022Mar 17, 2022
2021Mar 19, 2021
2020Mar 19, 2020
2019Mar 22, 2019
2018Mar 23, 2018
2017Mar 20, 2017

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.