Ascent Industries Co. Annual report pursuant to Section 13 and 15(d)

Annual report pursuant to Section 13 and 15(d)

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

Accounting for Share-Based Payments - Stock Award Activity and Performance Stock Units (Details)

v3.24.1

Accounting for Share-Based Payments - Stock Award Activity and Performance Stock Units (Details) - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Stock Awards
Shares
Outstanding, beginning of the year (in shares)	79,103
Granted (in shares)	47,158
Vested (in shares)	(47,875)
Forfeited (in shares)	(10,179)
Outstanding, ending of the year (in shares)	68,207	79,103
Weighted Average Grant Date Fair Value
Outstanding, beginning of the year (in dollars per share)	$ 17.31
Granted (in dollars per share)	9.74
Vested (dollars per share)	15.74
Forfeited (in dollars per share)	15.56
Outstanding, ending of the year (in dollars per share)	$ 12.57	$ 17.31
Performance Shares
Shares
Outstanding, beginning of the year (in shares)	159,663
Granted (in shares)	172,405
Forfeited (in shares)	(7,433)
Outstanding, ending of the year (in shares)	324,635	159,663
Weighted Average Grant Date Fair Value
Outstanding, beginning of the year (in dollars per share)	$ 3.92
Granted (in dollars per share)	0.64	$ 3.92
Forfeited (in dollars per share)	4.73
Outstanding, ending of the year (in dollars per share)	$ 2.16	$ 3.92

- Definition

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

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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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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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- Definition

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

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)(2)(i)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480429/718-10-50-2

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-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)(2)(ii)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480429/718-10-50-2

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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

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

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- Definition

The weighted average fair value as of grant date pertaining to an equity-based award plan other than a stock (or unit) option plan for which the grantee gained the right during the reporting period, by satisfying service and performance requirements, to receive or retain shares or units, other instruments, or cash in accordance with the terms of the arrangement.

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