Blüm Holdings Inc. Annual report pursuant to Section 13 and 15(d)

Annual report pursuant to Section 13 and 15(d)

Note 15 - Stock-based Compensation (Tables)

Note 15 - Stock-based Compensation (Tables)

12 Months Ended

Dec. 31, 2023

Notes Tables

Disclosure of Share-Based Compensation Arrangements by Share-Based Payment Award [Table Text Block]

		*Awards Reserved for Issuance*				*Awards Exercised*				*Awards Outstanding*				*Awards Available for Grant*

2016 Equity Incentive Plan			2,000,000				—				2,489				1,997,511
2018 Equity Incentive Plan			43,976,425				40,221				245,871				43,690,333
2019 Equity Incentive Plan			55,000,000				349				119,992				54,879,659

Share-Based Payment Arrangement, Cost by Plan [Table Text Block]

		*(in thousands, except for shares / options) For the Year Ended*
		*December 31, 2023*								*December 31, 2022*
Type of Award		*Number of Shares or Options Granted*				*Stock-Based Compensation Expense*				*Number of Shares or Options Granted*				*Stock- Based Compensation Expense*

Stock Options			192,442			$	525				10,750			$	3,659

Stock Grants:
Employees (Common Stock)			—				—				21,000				352
Directors (Common Stock)			—				—				9,431				213
Non–Employee Consultants (Common Stock)			1,721,186				1,910				169,062				695
Total Stock–Based Compensation Expense						$	2,435							$	4,919

Share-Based Payment Arrangement, Option, Activity [Table Text Block]

		*Number of Shares*				*Weighted-Average Exercise Price Per Share*				*Weighted-Average Remaining Contractual Life (in Years)*				*Aggregate Intrinsic Value of In-the-Money Options*
Options Outstanding as of December 31, 2021			882,514			$	41.00
Granted			10,750			$	23.00
Exercised			(1,462	)		$	8.00
Forfeited			(193,651	)		$	15.00
Expired			(169,940	)		$	41.00
Options Outstanding as of December 31, 2022			528,211			$	20.00
Granted			192,442			$	1.00
Forfeited			(351,352	)		$	22.00
Options Outstanding as of December 31, 2023			369,301			$	13.00				8.3 years			$	—
Options Exercisable as of December 31, 2023			351,806			$	13.00				8.3 years			$	161

Schedule of Share-Based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]

		*Year Ended December 31,*
		*2023*				*2022*
Expected Term (in Years)			5.0				5.2
Volatility			121.2	%			103.0	%
Risk-Free Interest Rate			4.8	%			0.9	%
Dividend Yield			0	%			0	%