Company: VYND
Filing Date: 2025-05-12
Form Type: 10-Q
Source: 0001079973-25-000779
Chunk: 4

Company: Vynleads, Inc.
Filing Date: 2025-05-12
Form: 10-Q
Item: Item 8
Chunk 4
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 model requires the consideration
of the following six variables for purposes of estimating fair value:

    ·  
    the stock option exercise price;

    ·
    the expected term of the option;

    ·
    the grant date price of our common stock, which is issuable upon exercise of the option;

    ·
    the expected volatility of our common stock;

    ·
    the expected dividends on our common stock (we do not anticipate paying dividends in the foreseeable future); and

    ·
    the risk-free interest rate for the expected option term.

Expected Dividends. We have never declared
or paid any cash dividends on any of our capital stock and do not expect to do so in the foreseeable future. Accordingly, we use an expected
dividend yield of zero to calculate the grant-date fair value of a stock option.

    8 
    VYNLEADS, INC.NOTES TO CONDENSED FINANCIAL STATEMENTSMarch 31, 2025(UNAUDITED) 

Expected Volatility. The expected volatility
is a measure of the amount by which our stock price is expected to fluctuate during the expected term of options granted. We determine
the expected volatility solely based upon the historical volatility of our common stock over a period commensurate with the option’s
expected term. We do not believe that the future volatility of our common stock over an option’s expected term is likely to differ
significantly from the past.

Risk-Free Interest Rate. The risk-free interest
rate is the implied yield available on U.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.

Grant
Date Price of Common Stock. The
closing market price
of our common stock on the date
of grant.

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