Gaucho Group Holdings, Inc. Annual report pursuant to Section 13 and 15(d)

Annual report pursuant to Section 13 and 15(d)

Temporary Equity and Stockholders' Deficiency (Tables)

Temporary Equity and Stockholders' Deficiency (Tables)

12 Months Ended

Dec. 31, 2018

Schedule of Fair Value Assumption of Warrants

Risk free interest rate	1.92	%
Expected term (years)	5.00
Expected volatility	44.0	%
Expected dividends	0.0	%
Forfeiture rate	5.0	%

Summary of Warrants Activity

A summary of warrants activity during the years ended December 31, 2018 and 2017 is presented below:

	Number of Warrants			Weighted Average Exercise Price		Weighted Average Remaining Life in Years		Intrinsic Value
Outstanding, December 31, 2016		1,901,480		$	2.20
Issued		2,250			2.00
Exercised		-			-
Cancelled		(438,434	)		2.30
Outstanding, December 31, 2017		1,465,296			2.17
Issued		-
Exercised		-
Cancelled		(235,666	)		2.30
Outstanding, December 31, 2018		1,229,630		$	2.15		1.9	$	-

Exercisable, December 31, 2018		1,229,630		$	2.15		1.9	$	-

Schedule of Share-based Compensation, Equity Instruments Other Than Options, by Exercise Price Range

A summary of outstanding and exercisable warrants as of December 31, 2018 is presented below:

Warrants Outstanding					Warrants Exercisable
Exercise Price		Exercisable Into	Outstanding Number of Warrants		Weighted Average Remaining Life in Years		Exercisable Number of Warrants
$	2.00	Common Stock		741,879		2.0		741,879
$	2.30	Common Stock		299,444		0.5		299,444
$	2.50	Common Stock		188,307		2.2		188,307
		Total		1,229,630				1,229,630

Schedule of Fair Value Assumptions of Stock Option

Assumptions used in applying the Black-Scholes option pricing model during years ended December 31, 2018 and 2017, respectively, are as follows:

	For the Years Ended
	December 31,
	2018			2017
Risk free interest rate		2.96	%		2.06	%
Expected term (years)		3.6 - 5.0			3.5-4.5
Expected volatility		43.53	%		42.30	%
Expected dividends		0.00	%		0.00	%

Schedule of Share-based Compensation, Stock Options, Activity

A summary of options activity during the years ended December 31, 2018 and 2017 is presented below:

	Number of Options			Weighted Average Exercise Price		Weighted Average Remaining Life in Years		Intrinsic Value

Outstanding, December 31, 2016		8,024,265			2.39
Granted		1,395,000			1.10
Exercised		-			-
Expired		(75,000	)		3.85
Forfeited		(110,000	)		2.39
Outstanding, December 31, 2017		9,234,265			2.18
Granted		2,830,000			0.65
Exercised		-			-
Expired		(2,505,000	)		2.49
Forfeited		(60,000	)		1.62
Outstanding, December 31, 2018		9,499,265		$	1.65		2.5	$	-

Exercisable, December 31, 2018		5,232,035		$	2.25		1.3	$	-

Schedule of Share-based Compensation, Shares Outstanding Under Stock Option Plans, by Exercise Price Range

The following table presents information related to stock options as of December 31, 2018:

Options Outstanding				Options Exercisable
Exercise Price		Outstanding Number of Options		Weighted Average Remaining Life in Years		Exercisable Number of Options

$	0.54		1,500,000		-		0
$	0.77		1,320,000		-		0
$	1.10		1,370,000		3.9		342,500
$	2.20		3,071,890		1.5		2,679,160
$	2.48		2,237,375		0.7		2,210,375
			9,499,265		1.3		5,232,035

- Definition

Tabular disclosure of warrants or rights issued. Warrants and rights outstanding are derivative securities that give the holder the right to purchase securities (usually equity) from the issuer at a specific price within a certain time frame. Warrants are often included in a new debt issue to entice investors by a higher return potential. The main difference between warrants and call options is that warrants are issued and guaranteed by the company, whereas options are exchange instruments and are not issued by the company. Also, the lifetime of a warrant is often measured in years, while the lifetime of a typical option is measured in months. Disclose the title of issue of securities called for by warrants and rights outstanding, the aggregate amount of securities called for by warrants and rights outstanding, the date from which the warrants or rights are exercisable, and the price at which the warrant or right is exercisable.

+ References + Details