CytoDyn Inc. General form for registration of securities under the Securities Act of 1933

General form for registration of securities under the Securities Act of 1933

Cover
- Cover Page
Financial Statements
Notes to Financial Statements
Accounting Policies
- Summary of Significant Accounting Policies (Policies)
Notes Tables
Notes Details
Uncategorized

Equity Incentive Plan - PSU activity (Details)

v3.26.1

Equity Incentive Plan - PSU activity (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Millions	1 Months Ended	9 Months Ended	12 Months Ended
	May 31, 2025	Feb. 28, 2026	May 31, 2025	May 31, 2024	May 31, 2023
Weighted average grant date fair value
Expected to be recognized over weighted-average period			1 year 6 months
RSU and PSU
Number of shares
Beginning shares		3,500		1,293
Granted (in shares)			3,500
Forfeited (in shares)				(1,293)
Ending shares	3,500		3,500		1,293
Weighted average grant date fair value
Beginning		$ 0.41		$ 0.58
Grant			$ 0.41
Forfeited				$ 0.58
Ending	$ 0.41		$ 0.41		$ 0.58
Weighted average remaining contractual life in years			1 year 9 months		9 months 21 days
Performance target level percentage for non-vested equity-based payment instruments			100.00%
Unrecognized compensation expense	$ 1.4		$ 1.4
Expected to be recognized over weighted-average period			1 year 9 months
PSU
Number of shares
Beginning shares		3,500
Granted (in shares)			3,500
Ending shares	3,500	3,500	3,500
Weighted average grant date fair value
Beginning		$ 0.41
Ending	$ 0.41	$ 0.41	$ 0.41
Weighted average remaining contractual life in years		1 year	1 year 9 months
Performance target level percentage for non-vested equity-based payment instruments		100.00%
Unrecognized compensation expense		$ 1.4
Expected to be recognized over weighted-average period		1 year
PSU \| Maximum
Weighted average grant date fair value
Performance target level percentage for non-vested equity-based payment instruments	100.00%	100.00%
PSU \| Minimum
Weighted average grant date fair value
Performance target level percentage for non-vested equity-based payment instruments	0.00%	0.00%
Stock Options and Warrants
Weighted average grant date fair value
Unrecognized compensation expense	$ 1.7		$ 1.7
Vested during the period, grant date fair value			$ 1.3	$ 3.3

- Definition

Performance target level percentage for non-vested equity-based payment instruments.

+ References

No definition available.

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The grant date fair value of all share based compensation awards that vested during the period.

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- Definition

Amount of cost not yet recognized for nonvested award under share-based payment arrangement.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (i)
-Publisher FASB
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Weighted-average period over which cost not yet recognized is expected to be recognized for award under share-based payment arrangement, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents reported fact of one year, five months, and thirteen days.

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- Definition

The number of equity-based payment instruments, excluding stock (or unit) options, that were forfeited during the reporting period.

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- Definition

Weighted average fair value as of the grant date of equity-based award plans other than stock (unit) option plans that were not exercised or put into effect as a result of the occurrence of a terminating event.

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- Definition

The number of grants made during the period on other than stock (or unit) option plans (for example, phantom stock or unit plan, stock or unit appreciation rights plan, performance target plan).

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The weighted average fair value at grant date for nonvested equity-based awards issued during the period on other than stock (or unit) option plans (for example, phantom stock or unit plan, stock or unit appreciation rights plan, performance target plan).

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- Definition

The number of non-vested equity-based payment instruments, excluding stock (or unit) options, that validly exist and are outstanding as of the balance sheet date.

+ References

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- Definition

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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- Definition

Per share or unit weighted-average fair value of nonvested award under share-based payment arrangement. Excludes share and unit options.

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- Definition

Weighted average remaining contractual term for equity-based awards excluding options, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.

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