Gaucho Group Holdings, Inc. General form of registration statement for all companies including face-amount certificate companies

General form of registration statement for all companies including face-amount certificate companies

Temporary Equity and Stockholders' Deficiency (Tables)

Temporary Equity and Stockholders' Deficiency (Tables)

6 Months Ended

12 Months Ended

Jun. 30, 2019

Dec. 31, 2018

Equity [Abstract]

Schedule of Fair Value Assumption of Warrants

Warrants granted during the year ended December 31, 2017 had a weighted average grant date value of $0.52, valued using the Black-Scholes pricing model, with the following assumptions:

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 six months ended June 30, 2019 is presented below:

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

Outstanding, December 31, 2018		1,229,630			2.15
Issued
Exercised
Cancelled		(237,464	)		2.30
Outstanding, June 30, 2019		992,166		$	2.11		1.5	$	-

Exercisable, June 30, 2019		992,166		$	2.11		1.5	$	-

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 June 30, 2019 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		1.5		741,879
$	2.30	Common Stock		61,980		0.5		61,980
$	2.50	Common Stock		188,307		1.7		188,307
		Total		992,166				992,166

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

The Company has computed the fair value of options granted using the Black-Scholes option pricing model. Assumptions used in applying the Black-Scholes option pricing model during the six months ended June 30, 2019 are as follows:

	For the Three Months Ended
	June 30,
	2019			2018

Risk free interest rate		2.43	%		2.56	%
Expected term (years)		3.6-5.0			5.0
Expected volatility		52	%		43.50	%
Expected dividends		0.00	%		0.00	%

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 six months ended June 30, 2019 is presented below:

				Weighted		Weighted
				Average		Average
	Number of			Exercise		Remaining		Intrinsic
	Options			Price		Term (Yrs)		Value

Outstanding, December 31, 2018		9,499,265			1.65
Granted		1,350,000			0.39
Exercised		-			-
Expired		(75,000	)		1.10
Forfeited		(3,364,890	)		2.24
Outstanding, June 30, 2019		7,409,375		$	1.16		3.0

Exercisable, June 30, 2019		2,849,136		$	1.93		1.5

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 at June 30, 2019:

Options Outstanding				Options Exercisable
Exercise Price		Outstanding Number of Options		Weighted Average Remaining Life in Years		Exercisable Number of Options
$	0.39		1,350,000		-		-
$	0.54		1,500,000		-		-
$	0.77		1,320,000		3.63		412,501
$	1.10		1,070,000		3.38		401,260
$	2.20		1,242,000		1.08		1,117,000
$	2.48		917,375		0.16		908,375
$	3.30		10,000		0.94		10,000
			7,409,375		1.48		2,849,136

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