Stock-based compensation is calculated according to FASB ASC Topic , Compensation — Stock Compensation , which requires stock-based compensation to be accounted for using a fair-value-based measurement. The Company records the compensation expense associated with stock-based awards granted to individuals in the same expense classifications as the cash compensation paid to those same individuals. No stock-based compensation costs were capitalized as part of the cost of an asset as of March 30, Stock Options: The following table represents stock option activity for fiscal years and Fiscal Year Ended March 30, Fiscal Year Ended March 31, Exercise Price.
Number of Options. Outstanding at Beginning of Period. Outstanding at End of Period.
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Exercisable at End of Period. Upon the exercise of stock options, participants may choose to surrender to the Company those shares from the option exercise necessary to satisfy the exercise amount and their income tax withholding obligations that arise from the option exercise. To determine the estimated fair value of stock options granted, the Company uses the Black-Scholes-Merton valuation formula, which is a closed-form model that uses an equation to estimate fair value. The following table sets forth the assumptions used to determine that fair value, and the resulting grant-date fair value per option, of the non-qualified stock options which were awarded to certain employees during fiscal years and , which options vest over a two-year period, assuming continued service.
Options issued. Grant Date.
June 14, June 13, Dividend yield. Expected volatility. Risk free interest rate. Contractual term years. Expected term years. Forfeiture rate.
Stock-based compensation, ASC PwC
Please explain to us how you determined the conversion price associated with these shares when they were converted at the time of the acquisition. Please include a discussion of the accounting treatment that was determined related to these conversions that is linked to the accounting literature that supports this treatment.
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The transaction was accounted for as a purchase business combination per the requirements of SFAS No. Under the terms of the transaction, Vitex issued In the merger, each share of Panacos common stock and preferred stock was converted at an exchange ratio of 0. Potential Stock Compensation Charges, page As part of the merger agreement between Panacos and Vitex that was closed on March 11, , vesting was accelerated for We further estimated that the accelerated stock options would have vested under the original terms of the awards for all of the affected employees.
Our estimate of a zero employee turnover rate at the time of the merger was based on our review of historical employee turnover experience, an expectation of no turnover for the future and the relatively small number of affected employees within the company approximately 30 employees. Prior to the merger in March , Panacos had experienced an extremely low turnover of its employees.
During the three-year period prior to the merger, only one Panacos employee resigned, with unvested options at the time of termination representing 0.
Accounting for Acceleration of Vesting Upon Termination
Form Q - September 30, Summary of Significant Accounting Policies, page 7. Stock-based Compensation, page 8. Weighted Average Remaining Contractual Term. Aggregate Intrinsic Value. Outstanding at December 31, Granted weighted-average grant.
Balance at September 30, Stock options vested and expected to. Exercisable at September 30, Aggregate intrinsic value represents the difference between the closing stock price of our common stock on September 30, and the exercise price of outstanding, in-the-money options.
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The fair value of options issued during was estimated at the date of grant using the Black-Scholes valuation model with the following weighted-average assumptions:. Three Months Ended September 30, Nine Months Ended September 30, Non Employees. Risk-free interest rate. Expected life of options in years. Expected volatility of underlying stock. Expected dividend yield.
The Nature of Stock-Based Compensation
Stock-based Compensation Expense. Total stock-based compensation expense related to all employee and non-employee awards was as follows in thousands :. Three months. Nine months.
Research and development.