Company: SWKH
Filing Date: 2025-04-29
Form Type: DEF 14A
Source: 0001628280-25-020718
Chunk: 40

Company: SWK Holdings Corp
Filing Date: 2025-04-29
Form: DEF 14A
Chunk 40
---
 Represents the aggregate grant date fair value for the group.                                                                                                                                                                                                                                                                  |     |                            |       |     |                      |       |     |     |                     |         |     |                     |        |

Equity Compensation Plan Information

The following table provides information as of April 22, 2025, with respect to the shares of common stock issuable under the 2010 Plan. The category “Equity compensation plans not approved by security holders” in the table below consists of the 2010 Plan.

|                                                            |     | Number of         
 Securities to be  
 Issued upon       
 Exercise of       
 Outstanding       
 Options, Warrants 
 and Rights        
 (a)               |   |     | Weighted-        
 Average Exercise 
 Price of         
 Outstanding      
 Options,         
 Warrants and     
 Rights           
 (b)              |   |     | Number of Securities  
 Remaining             
 Available for Future  
 Issuance              
 under Equity          
 Compensation Plans    
 (Excluding Securities 
 Reflected in          
 Column (a))           
 (c)                   |   |
|:-----------------------------------------------------------|:----|:------------------|:--|:----|:-----------------|:--|:----|:----------------------|:--|
| Equity compensation plans not approved by security holders |     |                   | — |     | $                | — |     |                       | — |
| Total                                                      |     |                   |   |     |                  |   |     |                       |   |

As of April 22, 2025, 597,615 shares remained available for issuance under the 2010 Plan.

Federal Income Tax Consequences

The Internal Revenue Code provides that a participant receiving a nonqualified option ordinarily does not realize taxable income upon the grant of the option. A participant does, however, realize income upon the exercise of a

<div align='center'>27</div>

nonqualified option to the extent that the fair market value of the common stock on the date of exercise exceeds the option price. We are entitled to a federal income tax deduction for compensation in an amount equal to the ordinary income so realized by the participant. This deduction is conditioned on us reporting the income to be recognized. When the participant sells the shares acquired pursuant to a nonqualified option, any gain or loss will be capital gain or loss. This assumes that the shares represent a capital asset in the participant’s hands, although there will be no tax consequences for us.

The grant of an incentive stock option does not result in taxable income to an employee. The exercise