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EXCEL - IDEA: XBRL DOCUMENT - Parametric Sound CorpFinancial_Report.xls
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EX-23.1 - CONSENT - Parametric Sound Corpparametric_10k-ex2301.htm
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v2.4.0.6
9. Share-Based Compensation (Tables)
12 Months Ended
Sep. 30, 2012
Share-Based Compensation Tables  
Weighted-average assumptions used in the Black-Scholes model

 

Years Ended September 30,   2012     2011  
Volatility     90%       99%  
Risk-free interest rate     0.92%       1.14%  
Forfeiture rate     1.10%       0.00%  
Dividend yield     0.00%       0.00%  
Expected life in years     4.61       4.75  
Weighted average fair value of options granted     $ 3.68       $ 1.25
Stock-based compensation cost

  

The Company recorded share-based compensation in its statements of operations for the relevant periods as follows:

 

Years Ended September 30,     2012       2011  
Selling, general and administrative   $ 1,420,708     $ 94,031  
Research and development     266,201       94,280  
    $ 1,686,909     $ 188,311  

Stock option activity

 

 

The following table summarizes stock option activity for the period:

 

    Number     Weighted Average     Aggregate
Intrinsic Value
 
    of Shares     Exercise Price     (2)  
Fiscal 2011:                   
Outstanding October 1, 2010                      
Granted     347,000     $ 1.80          
Canceled/expired                    
Exercised                    
Outstanding September 30, 2011     347,000     $ 1.80          
                         
Fiscal 2012:                         
Outstanding October 1, 2011     347,000     $ 1.80          
Granted     1,054,000     $ 4.40          
Canceled/expired     (112,500 )   $ 4.20          
Exercised     (120,000 )   $ 1.61          
Outstanding September 30, 2012 (1)     1,168,500     $ 3.93     $ 3,363,770  
Exercisable September 30, 2012     608,771     $ 2.90     $ 2,216,082  

 

  (1) Options outstanding are exercisable at prices ranging from $1.50 to $10.98 and expire in 2015 to 2017.
  (2) Aggregate intrinsic value is based on the closing price of our common stock on September 30, 2012 of $6.49.

Summarizes stock option activity

 

 

The following table summarizes information about stock options outstanding at September 30, 2012:

 

Range of exercise prices   Number outstanding at September 30, 2012     Number exercisable at September 30, 2012     Weighted Average exercise price   Weighted average remaining contractual life   Weighted average Exercise price of options exercisable at September 30, 2012
$1.50-$2.90     197,500       197,500     $1.59   3   $1.59
$3.10-$4..55     832,000       397,563     $3.66   4.3   $3.36
$5.12-$6.00     37,000       5,208     $5.39   4.5   $5.89
$9.25-$10.98     102,000       8,500     $10.17   4.8   $10.17