Stock-Based Compensation
Stock-based compensation expense includes restricted stock units granted to employees and other service providers and has been reported in the Company’s Consolidated Statements of Operations depending on the function performed by the employee or other service provider. Stock-based compensation expense recognized in each category of the Consolidated Statements of Operations for the years ended December 31, 2025, 2024 and 2023 was as follows (in thousands):
 Year Ended December 31,
 202520242023
Veterinary invoice expense$2,841 $3,460 $3,667 
Other cost of revenue2,284 2,063 1,612 
Technology and development6,036 4,934 2,846 
General and administrative19,571 15,696 17,717 
New pet acquisition expense7,580 7,279 7,319 
Total expensed stock-based compensation38,312 33,432 33,161 
Capitalized stock-based compensation229 505 2,135 
Total stock-based compensation$38,541 $33,937 $35,296 
Stock Options
The grant date fair value of stock option awards are estimated on the date of grant using the Black-Scholes option-pricing model. The Company did not grant any new stock options during the years ended December 31, 2025, 2024, and 2023.
The following table presents information regarding stock options granted, exercised and forfeited for the periods presented:
Number
of
Options
Weighted Average
Exercise
Price per Share
Aggregate
Intrinsic
Value
(in thousands)
Outstanding as of January 1, 2023629,650 $13.53 $21,410 
Granted— — — 
Exercised(213,848)12.47 3,720 
Forfeited(6,832)12.80 — 
Outstanding as of December 31, 2023408,970 14.09 6,715 
Granted— — — 
Exercised(61,136)12.91 1,590 
Forfeited(500)14.93 — 
Outstanding as of December 31, 2024347,334 14.30 11,775 
Granted— — — 
Exercised(142,572)11.90 3,620 
Forfeited(7,530)9.82 — 
Outstanding as of December 31, 2025197,232 16.20 4,175 
Exercisable at December 31, 2025197,232 $16.20 $4,175 
As of December 31, 2025, stock options outstanding and stock options exercisable had a weighted average remaining contractual life of 1.1 years.
The Company has not granted any new stock options since 2017 and all outstanding options vested prior to January 1, 2022. The Company issues authorized shares upon the exercise of stock options.
Restricted Stock Units
The following table presents information regarding restricted stock units granted, vested, and forfeited for the years ended December 31, 2025, 2024 and 2023 is as follows:
Number of 
Shares
Weighted Average
Grant Date Fair Value per
Share
Unvested shares as of January 1, 20231,112,552 $84.46 
Granted366,870 26.77 
Vested(669,413)72.52 
Forfeited(95,627)79.60 
Unvested shares as of December 31, 2023714,382 66.64 
Granted957,168 29.21 
Vested(629,217)57.46 
Forfeited(71,594)44.00 
Unvested shares as of December 31, 2024970,739 37.35 
Granted1,043,549 45.37 
Vested(864,810)43.78 
Forfeited(134,704)35.83 
Unvested shares as of December 31, 20251,014,774 $40.32 

Historical Timeline

Fiscal YearFiled
2025Feb 13, 2026Showing above
2024Feb 27, 2025
2023Feb 27, 2024
2022Feb 16, 2023
2021Feb 17, 2022
2020Feb 12, 2021
2019Feb 14, 2020
2018Feb 14, 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.