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Industrial & Other Manufacturing › Disclosure examples

Industrial & Other Manufacturing: Stock-based compensation (ASC 718)

Note: ASC 718-10-50 disclosures including unrecognized compensation cost and expected recognition period.
Johnson Controls International plc (JCI) · Form 10-K for period ended 2025-09-30 · filed 2025-11-14 · Section: Restricted (Non-vested) Stock / Units

At September 30, 2025, the Company had approximately $ 116 million of total unrecognized compensation cost related to non-vested restricted stock arrangements granted which is expected to be recognized over a weighted-average period of 1.8 years.

Performance Share Awards (PSU's)

The following table summarizes the assumptions used in determining the fair value of performance share awards granted:

Year Ended September 30,
202520242023
Risk-free interest rate4.01 %4.21 %4.04 %
Expected volatility of the Company’s stock28.50 %27.20 %33.50 %

A summary of the status of the Company’s non-vested PSU's at September 30, 2025, and changes for the year then ended, is presented below:

Weighted Average PriceShares/Units Subject to PSU
Non-vested, September 30, 202471.20795,633
Granted97.77375,308
Vested90.50( 230,999 )
Forfeited80.05( 27,178 )
Non-vested, September 30, 202576.97912,764

At September 30, 2025, the Company had approximately $ 46 million of total unrecognized compensation cost related to non-vested performance-based share unit awards which is expected to be recognized over a weighted-average period of 2.0 years.

Stock Options

The following table summarizes the assumptions used in determining the fair value of stock options granted:

Verbatim excerpt (196 words), formatting simplified. View full filing on EDGAR →
COHERENT CORP. (COHR) · Form 10-K for period ended 2026-06-30 · filed 2026-08-14 · Section: Note 17. Share-Based Compensation

As of June 30, 2026, 2025 and 2024, the aggregate intrinsic value of stock options and cash-based stock appreciation rights outstanding and exercisable was $ 140 million, $ 50 million and $ 61 million, respectively. Aggregate intrinsic value represents the total pretax intrinsic value (the difference between our closing stock price on the last trading day of the year ended June 30, and the option’s exercise price, multiplied by the number of in-the-money options) that would have been received by the option holders had all option holders exercised their options on June 30, 2026. This amount varies based on the fair market value of the Company’s stock. The total intrinsic value of stock options and cash-based stock appreciation rights exercised during the fiscal years ended June 30, 2026, 2025, and 2024 was $ 75 million, $ 36 million, and $ 25 million, respectively. As of June 30, 2026, there was no unrecognized compensation cost related to non-vested stock options and cash-based stock appreciation rights.

Verbatim excerpt (164 words), formatting simplified. View full filing on EDGAR →
TELEDYNE TECHNOLOGIES INC (TDY) · Form 10-K for period ended 2025-12-28 · filed 2026-02-20 · Section: Note 11. Stockholders ’ Equity

At December 28, 2025, there was $ 10.5 million of total unrecognized compensation cost related to non-vested stock option awards which is expected to be recognized over a weighted average period of 2.0 years. This amount can be impacted by employee retirements or terminations.

Stock option valuation assumptions:2025
Expected dividend yieldn/a
Expected volatility30.6 %
Risk-free interest rate3.96 % - 4.08 %
Expected life in years6.3

The Company did no t grant stock options in 2023. Based on the assumptions used in the valuation of stock options, the grant date weighted average fair value of stock options granted in 2025 and 2024 was $ 181.72 and $ 171.20 , respectively.

Stock option transactions for Teledyne ’ s stock option plans are summarized as follows:

202520242023
SharesWeighted Average Exercise PriceSharesWeighted Average Exercise PriceSharesWeighted Average Exercise Price
Beginning balance1,135,749278.341,337,972249.761,726,731223.43
Granted67,722467.6367,003441.98——
Exercised( 235,248 )207.23( 244,130 )155.26( 372,739 )121.73
Canceled or expired( 21,441 )418.75( 25,096 )388.82( 16,020 )389.85
Ending balance946,782306.371,135,749278.341,337,972249.76
Options exercisable at end of period850,857289.231,032,102264.981,190,838232.10

The following table provides certain information with respect to stock options outstanding and stock options exercisable at December 28, 2025, under the stock option plans.

Verbatim excerpt (234 words), formatting simplified. View full filing on EDGAR →

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