Workhorse Group, Inc. Annual report pursuant to Section 13 and 15(d)

Annual report pursuant to Section 13 and 15(d)

Cover
- Cover Page
- Audit Information
Financial Statements
Notes to Financial Statements
Accounting Policies
- SUMMARY OF BUSINESS AND SIGNIFICANT ACCOUNTING PRINCIPLES (Policies)
Notes Tables
Notes Details

STOCK-BASED COMPENSATION - Stock Option Activity (Details)

v3.22.4

STOCK-BASED COMPENSATION - Stock Option Activity (Details) - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Number of Options
Options outstanding, beginning balance (in shares)	495,836
Granted (in shares)	0
Exercised (in shares)	0
Forfeited (in shares)	(69,710)
Expired (in shares)	(2,500)
Options outstanding, ending balance (in shares)	423,626	495,836
Number of options exercisable (in shares)	218,006
Weighted Average Exercise Price
Option outstanding, beginning balance (in usd per share)	$ 6.8
Granted (in usd per share)	0
Exercised (in usd per share)	0
Forfeited (in usd per share)	1.5
Expired (in usd per share)	22.3
Option outstanding, ending balance (in usd per share)	7.6	$ 6.8
Weighted average exercise price per option, exercisable (in usd per share)	5.5
Weighted Average Grant Date Fair Value per Option
Option outstanding, beginning balance (in usd per share)	0
Granted (in usd per share)	0
Exercised (in usd per share)	0
Forfeited (in usd per share)	0
Expired (in usd per share)	0
Option outstanding, ending balance (in usd per share)	0	$ 0
Weighted average grant date fair value per option, exercisable (in usd per share)	$ 0
Weighted average remaining contractual life, outstanding	6 years 8 months 12 days	6 years 6 months
Weighted average remaining contractual life, exercisable	4 years 7 months 6 days

- Definition

Number of options or other stock instruments for which the right to exercise has lapsed under the terms of the plan agreements.

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The number of shares under options that were cancelled during the reporting period as a result of occurrence of a terminating event specified in contractual agreements pertaining to the stock option plan.

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Gross number of share options (or share units) granted during the period.

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The weighted average grant-date fair value of options granted during the reporting period as calculated by applying the disclosed option pricing methodology.

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Number of options outstanding, including both vested and non-vested options.

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A roll forward is a reconciliation of a concept from the beginning of a period to the end of a period.

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Weighted average price at which grantees can acquire the shares reserved for issuance under the stock option plan.

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Number of fully vested and expected to vest exercisable options that may be converted into shares under option plan. Includes, but is not limited to, unvested options for which requisite service period has not been rendered but that are expected to vest based on achievement of performance condition, if forfeitures are recognized when they occur.

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Weighted-average exercise price, at which grantee can acquire shares reserved for issuance, for fully vested and expected to vest exercisable or convertible options. Includes, but is not limited to, unvested options for which requisite service period has not been rendered but that are expected to vest based on achievement of performance condition, if forfeitures are recognized when they occur.

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Weighted average price at which option holders acquired shares when converting their stock options into shares.

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Weighted average price at which grantees could have acquired the underlying shares with respect to stock options of the plan that expired.

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Weighted average price at which grantees could have acquired the underlying shares with respect to stock options that were terminated.

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Weighted average per share amount at which grantees can acquire shares of common stock by exercise of options.

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Weighted average grant-date fair value of non-vested options forfeited.

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Weighted average remaining contractual term for fully vested and expected to vest exercisable or convertible options, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days. Includes, but is not limited to, unvested options for which requisite service period has not been rendered but that are expected to vest based on achievement of performance condition, if forfeitures are recognized when they occur.

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Weighted average remaining contractual term for fully vested and expected to vest options outstanding, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents reported fact of one year, five months, and thirteen days. Includes, but is not limited to, unvested options for which requisite service period has not been rendered but that are expected to vest based on achievement of performance condition, if forfeitures are recognized when they occur.

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Number of share options (or share units) exercised during the current period.

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