Jinxin Technology Holding Co
For the period ended Jun 30, 2026. Filed Sep 22, 2026.
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Jun 30, 2026 · Filed Sep 22, 2026
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Contents
EX-99.1 · Share-based compensation
Share-based compensation
The Company applies ASC 718 (“ASC 718”), “Compensation — Stock Compensation,” to account for its employee share-based payments. In accordance with ASC 718, the Company determines whether an award should be classified and accounted for as a liability award or an equity award, and all of its share-based awards to employees have been classified as equity awards. The cost of these awards is measured based on the fair value at the grant date. The related compensation expense is recognized using an accelerated method over the requisite service period, which generally corresponds to the vesting period. For awards where no future service is required, the cost is expensed immediately on the grant date.
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