Company: VYND
Filing Date: 2025-11-12
Form Type: 10-Q
Source: 0001079973-25-001679
Chunk: 5

Company: Vynleads, Inc.
Filing Date: 2025-11-12
Form: 10-Q
Item: Part I, Item 1
Chunk 5
---
. S. Treasury zero-coupon issues with a remaining term equal to the option’s expected
term on the grant date.

Expected Term. For option grants subsequent
to the adoption of the fair value recognition provisions of the accounting standards, the expected life of stock options granted is based
on the actual vesting date and the end of the contractual term.

Gr a S cT he
closing m ark et pri ce
of our comm on stock on t he d ate
of gra nt.

Fair Value of Financial Instruments

We follow ASC 820-10, “ Fair Value Measurements
and Disclosures,” for fair value measurements. ASC 820-10 defines fair value, establishes a framework for measuring fair value,
and expands disclosures about fair value measurements. The standard provides a consistent definition of fair value, which focuses on an
exit price, which is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between
market participants at the measurement date. The standard also prioritizes, within the measurement of fair value, the use of market-based
information over entity specific information and establishes a three-level hierarchy for fair value measurement based on the nature of
inputs used in the valuation of an asset or liability as of the measurement date.

The hierarchy established under ASC 820-10 gives
the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1) and the lowest priority
to unobservable inputs (Level 3). The three levels of the fair value hierarchy under ASC 820-10 are described below:

Level 1 - Pricing inputs are quoted prices
available in active markets for identical investments as of the reporting date. As required by ASC 820-10, we do not adjust the quoted
price for these investments, even in situations where we hold a large position and a sale could reasonably impact the quoted price.

Level 2 - Pricing inputs are quoted prices
for similar investments, or inputs that are observable, either directly or indirectly, for substantially the full term through corroboration
with observable market data. Level 2 includes investments valued at quoted prices adjusted for legal or contractual restrictions specific
to these investments.

Level 3 - Pricing inputs are unobservable
for the investment, that is, inputs that reflect the reporting entity’s own assumptions about the assumptions market participants
would use in pricing the asset or liability. Level 3 includes investments that are supported by little or no market activity.

The carrying amounts of our cash, holdback rece