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)

9 Months Ended

12 Months Ended

Sep. 30, 2019

Dec. 31, 2018

Equity [Abstract]

Summary of Warrants Activity

A summary of warrants activity during the nine months ended September 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		(364,639	)		2.12
Expired		(237,587	)		2.30
Outstanding, September 30, 2019		627,404		$	2.11		1.4	$	-

Exercisable, September 30, 2019		627,404		$	2.11		1.4	$	-

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 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	%

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

A summary of outstanding and exercisable warrants as of September 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		479,651		1.4		479,651
$	2.30	Common Stock		21,462		0.3		21,462
$	2.50	Common Stock		126,291		1.5		126,291
		Total		627,404				627,404

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 nine months ended September 30, 2019 are as follows:

	For the Nine Months Ended
	September 30,
	2019			2018

Risk free interest rate		2.43	%		2.56 - 2.96	%
Expected term (years)		3.6 - 5.0			3.6 - 5.0
Expected volatility		52	%		44	%
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

The following table represents activity related to options for the purchase of GGH common stock during the nine months ended September 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		4,489,890			0.39
Exercised		-			-
Expired		(992,375	)		2.38
Forfeited		(3,364,890	)		2.24
Outstanding, September 30, 2019		9,631,890		$	0.78		3.8	$	426,540

Exercisable, September 30, 2019		2,465,142		$	1.46		2.6	$	-

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 options for the purchase of GGH common stock at September 30, 2019:

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

$	0.39		4,489,890		-		-
$	0.54		1,500,000		4.0		375,000
$	0.77		1,320,000		3.4		495,002
$	1.10		1,070,000		3.1		468,140
$	2.20		1,242,000		1.5		1,117,000
$	3.30		10,000		0.7		10,000
			9,631,890		2.6		2,465,142

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