Company: AMTX
Filing Date: 2025-05-08
Form Type: 10-Q
Source: 0001437749-25-015301
Chunk: 22

Company: AEMETIS, INC
Filing Date: 2025-05-08
Form: 10-Q
Item: Part I, Item 1
Chunk 22
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, a risk-free interest rate, expected dividends, and expected forfeitures. We use the simplified calculation of expected term described in SEC Staff Accounting Bulletin Topic
   14,
   Share-Based Payment. Volatility is based on an average of the historical volatility of Aemetis, Inc. common stock during the period of time preceding the date of option issuance that matches the term of the option grant. The risk-free interest rate is based on the U.S. Treasury yield curve in effect at the time of grant for the treasury maturity term corresponding with the expected life of the option. We use an expected dividend yield of zero, as we do
   not anticipate paying any dividends in the foreseeable future. Expected forfeitures are assumed to be
   zero due to the small number of plan participants. To the extent actual forfeitures occur, the difference is recorded as an adjustment in the scheduled expense during the period of the forfeiture.

    The weighted average fair value calculations for the options granted during the 
   three months ended  March 31, 2025 and 2024, are based on the following assumptions:

    For the three months ended March 31,  
 Description   2025    2024  
 Dividend-yield    -%     -%  
 Risk-free interest rate    4.30%     4.08%  
 Expected volatility    113.50%     115.42%  
 Expected life (years)    5.81     5.81  
 Market value per share on grant date    $ 2.73     $ 3.10  
 Fair value per option on grant date    $ 2.32     $ 2.65  

    During the 
   three months ended  March 31, 2025 and 2024, the Company granted 
   368,500 and 
   363,500 restricted stock awards, respectively, with a fair value on date of grant of 
   $2.73 and
   $3.10, respectively, per share.

    As of 
    March 31, 2025, the Company
    had
   $7.4 million of total unrecognized compensation expense for option issuances, which the Company will amortize over the remaining vesting period for each applicable grant, which has a weighted average of 
   2.19 years as of
    March