Note 15 - Stockholders' Equity and Stock Based Compensation

9 Months Ended

Sep. 30, 2026

Notes to Financial Statements

Share-Based Payment Arrangement [Text Block]

15.          Stockholders’ Equity and Stock Based Compensation:

      The Company’s stockholders approved the Climb Global Solutions, Inc. 2021 Omnibus Incentive Plan (the “2021 Plan”) in June 2021. On June 2, 2026, the Company’s stockholders approved the Amended and Restated Climb Global Solutions, Inc. 2021 Omnibus Incentive Plan (the “Amended 2021 Plan”), which, among other changes, increased the number of shares of the Company’s common stock, par value $0.01 per share (“Common Stock”), reserved and available for issuance under the 2021 Plan by 1,810,000 shares, from 2,000,000 shares to 3,810,000 shares, in each case after giving effect to the Stock Split. The Amended 2021 Plan authorizes the grant of Incentive Stock Options, Non-Qualified Stock Options, Stock Appreciation Rights, Restricted Stock Units, Restricted Stock Awards, Unrestricted Stock Awards, Cash-Based Awards and Dividend Equivalent Rights. As of September 30, 2026, the number of shares of Common Stock available for future award grants to employees, officers and directors under the Amended 2021 Plan is 1,784,722.

During the nine months ended September 30, 2026, the Company granted a total of 296,055 Restricted Stock Units to directors, officers, and employees. During the nine months ended September 30, 2026, a total of 6,764 Restricted Stock Units were forfeited.

During the nine months ended September 30, 2025, the Company granted a total of 174,944 Restricted Stock Units to directors, officers, and employees. During the nine months ended September 30, 2025, a total of 65,504 Restricted Stock Units were forfeited.

A summary of nonvested Restricted Stock Unit awards, as adjusted for the Stock Split, outstanding under the Amended 2021 Plan as of September 30, 2026, and changes during the nine months then ended is as follows:

				Weighted
				Average Grant
				Date
	Shares			Fair Value
Nonvested shares at January 1, 2026		272,132		$	18.47
Granted in 2026		296,055			18.46
Vested in 2026		(226,316	)		15.03
Forfeited in 2026		(6,764	)		21.38
Nonvested shares at September 30, 2026		335,107		$	20.72

As of September 30, 2026, there is approximately $5.8 million of total unrecognized compensation costs related to nonvested share-based compensation arrangements. The unrecognized compensation cost is expected to be recognized over a weighted-average period of 2.3 years.

During the three months ended September 30, 2026 and 2025, the Company recognized share-based compensation expense of $1.6 million and $1.1 million, respectively. During the nine months ended September 30, 2026 and 2025, the Company recognized share-based compensation expense of $4.5 million and $3.6 million, respectively.