What is Alpha Cognition's recognition of option liabilities?

Alpha Cognition (ACOG) reported recognition of option liabilities of $517.07K in Q4 2024.

What does recognition of option liabilities mean?

Represents the non-cash accounting adjustment or initial recognition of liabilities associated with stock options or derivative instruments. This metric reflects the financial impact of valuing complex equity-linked instruments that must be settled in cash or variable shares. It is critical for assessing the potential volatility in the balance sheet and future cash flow requirements.

Alpha Cognition ACOG Recognition Of Option Liabilities

Recognition Of Option Liabilities at other companies

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$0-100%

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-$60K+66.1%

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$3.32M—

OFL

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$360K+64.4%

RBB BancorpRBB

$873K—

AIRO Group Holdings, Inc. Common StockAIRO

$2.89M—

Other financials

Income statement

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Revenue$3.5M+20.7%

Gross profit$3.3M+12.7%

Operating income-$8.1M-138%

Net income-$6.5M-276%

EPS (diluted)-$0.32-191%

Balance sheet

See full

Cash & equivalents$54.3M+100,638%

Total equity$57.5M+49.2%

Total assets$69.2M+42.5%

Cash flow

See full

Operating cash flow-$11.8M-477%

CapEx$1.3K-97.9%

Free cash flow-$11.8M-460%

Valuation

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Market cap$157.21M+6.6%

P/S14.5×—

Profitability

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Gross margin89.3%—

Operating margin-250.1%—

Net margin-232.2%—

FCF margin-280.5%—

Returns & leverage

See full

Return on equity-52.4%-5.3pp

Current ratio12.6×-4.5×

Where this comes from

Reported directly by Alpha Cognition in its filing.

Tagged under the XBRL concept acog:RecognitionOfOptionLiabilities.

The official record: Alpha Cognition’s 10-K, filed March 31, 2026, on SEC EDGAR. View the filing →

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What is Alpha Cognition's recognition of option liabilities?: Alpha Cognition (ACOG) reported recognition of option liabilities of $517.07K in Q4 2024.
What does recognition of option liabilities mean?: Represents the non-cash accounting adjustment or initial recognition of liabilities associated with stock options or derivative instruments. This metric reflects the financial impact of valuing complex equity-linked instruments that must be settled in cash or variable shares. It is critical for assessing the potential volatility in the balance sheet and future cash flow requirements.