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EXCEL - IDEA: XBRL DOCUMENT - ACME UNITED CORPFinancial_Report.xls
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v2.4.0.6
Stock Based Compensation
9 Months Ended
Sep. 30, 2012
Notes to Financial Statements  
Stock Based Compensation

Note 6 – Stock Based Compensation

 

The Company recognizes share-based compensation at fair value of the equity instrument on the grant date. Compensation expense is recognized over the required service period. Share-based compensation expense was $93,000 and $108,766 for the quarters ended September 30, 2012 and September 30, 2011, respectively. Share-based compensation expense was $325,753 and $318,204 for the nine months ended September 30, 2012 and September 30, 2011, respectively. During the three months ended September 30, 2012, the Company issued 130,500 options with a weighted average fair value of $2.41 per share. During the nine months ended September 30, 2012 the Company issued 215,438 options with a weighted average fair value of $2.36.

 

As of September 30, 2012, there was a total of $856,000 of unrecognized compensation cost related to non-vested share –based payments granted to the Company’s employees.  The remaining unamortized expense is expected to be recognized over a weighted average period of approximately 3 years.