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epsteinweb.bsky.social
Parts 1-2/2 — EFTA01410135.jpg
#epsteinweb #efta01410135
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EFTA01409918 | EFTA01410135 Amendment No. 3 to Form S-1 Table of Contents Share-based Compensation The Company measures share-based awards granted to employees and nonemployee directors based on the fair value on the date of grant. Stock options granted to employees and non-employee directors are measured at fair value on the date of the grant using the Black-Scholes optionpricing model. The fair value of the awards is recognized as expense, net of estimated forfeitures, over the requisite service period, which is generally the vesting period of the respective award. For awards with both service and performance conditions, the expense is recognized using the graded vesting method. For awards with only service conditions, the expense is recognized using the straight-line method. For liability-classified awards, compensation expense is recognized over the period during which services are rendered by the employee until completed. At the end of each financial reporting period prior to completion of the service, the fair value of these awards is re-measured using the then-current fair value of the Company's common stock and updated assumption inputs in the Black-Scholes option-pricing model. The Company did not have any liability-classified awards outstanding as of March 29, 2015, December 28, 2814 or December 29, 2813. We classify share-based compensation expense in our consolidated statement of operations and comprehensive income (loss) in the same manner in which the award recipient's payroll costs are classified or in which the award recipient's service payments are classified. We recognize compensation expense for only the portion of awards that are expected to vest. In developing a forfeiture estimate, we have considered our historical experience to estimate pre-vesting forfeitures for service-based awards. The impact of a forfeiture rate adjustment will be recognized in full in the period of adjustment, and if the actual forfeiture rate is materially different from our estimate, we may be required to record adjustments to share-based compensation expense future periods. Foreign Currency Translation We consider the Brazilian real the functional currency of our Brazilian subsidiary because it conducts substantially all of its business in that currency. The Mexican peso is the functional currency of our joint venture in Mexico because substantially all of the business of the joint venture is conducted in that currency. The assets and liabilities of our subsidiary in Brazil and of our joint venture in Mexico are translated into US dollars, which is our reporting currency, at exchange rates existing at the balance sheet dates. Revenue and expenses are translated at average exchange rates and shareholders' equity balances are translated at historical exchange rates. Adjustments resulting from translating foreign functional currency financial statements into US dollars are included in the foreign currency translation adjustment, a component of accumulated other comprehensive income (loss). The functional currency of our other subsidiaries is the US dollar. Recently Adopted Accounting Standards In April 2014, the FASB issued ASU No. 2014-08, "Presentation of Financial Statements (Topic 205) and Property, Plant, and Equipment (Topic 360): Reporting Discontinued Operations and Disclosures of Disposals EFTA01410135
February 19, 2026 at 11:48 PM
nithecs.bsky.social
NITheCS & SU Seminar: ‘Price connection between Parasian options with a moving window & their ‘fixed window’ counterparts’ counterparts' - Prof Song-Ping Zhu. Attend Fri, 10 Oct @ 13h10 online or in person. buff.ly/t779AWx
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October 7, 2025 at 8:41 AM
Automated algos trading market direction and volatility via Index Options.
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April 1, 2026 at 11:42 AM
Automated algos to systematically trade volatility & direction in Index Options.
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https://f.mtr.cool/wthldxojqb
December 1, 2025 at 12:20 PM
Automate Index Option strategies for volatility & direction.
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https://f.mtr.cool/qdwfyuudua
September 11, 2025 at 3:32 PM