Abeona Therapeutics Inc. Quarterly report pursuant to Section 13 or 15(d)

STOCK-BASED COMPENSATION (Tables)

3 Months Ended

Mar. 31, 2019

We used the following weighted-average assumptions to estimate the fair value of the options granted for the periods indicated:

	For the three months ended March 31,
	2019			2018
Expected volatility		109	%		109	%
Expected term		5 years			5 years
Risk-free interest rate		2.46	%		2.37	%
Expected dividend yield		0	%		0	%

The following table summarizes stock-based option compensation for the three months ended March 31, 2019 and 2018:

	For the three months ended March 31,
	2019		2018
Research and development	$	1,032,000	$	1,056,000
General and administrative		1,071,000		844,000
Stock-based compensation expense included in operating expense		2,103,000		1,900,000

Total stock-based compensation expense		2,103,000		1,900,000
Tax benefit		-		-
Stock-based compensation expense, net of tax	$	2,103,000	$	1,900,000

The following table summarizes restricted common stock compensation expense for the three months ended March 31, 2019 and 2018:

	For the three months ended March 31,
	2019		2018
Research and development	$	-	$	-
General and administrative		172,000		172,000
Stock-based compensation expense included in operating expense		172,000		172,000

Total stock-based compensation expense		172,000		172,000
Tax benefit		-		-
Stock-based compensation expense, net of tax	$	172,000	$	172,000