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, 2020

Dec. 31, 2019

Equity [Abstract]

Summary of Warrants Activity

A summary of warrants activity during the nine months ended September 30, 2020 is presented below:

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

Outstanding, January 1, 2020		566,742		$	2.11
Issued		7,653,276			0.34
Exercised		-			-
Cancelled		-			-
Expired		(158,791	)		0.84
Outstanding, September 30, 2020		8,061,227		$	0.43		0.9	$	-

Exercisable, September 30, 2020		8,061,227		$	0.43		0.9	$	-

A summary of warrant activity during the years ended December 31, 2019 and 2018 is presented below:

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

Outstanding, December 31, 2017		1,465,296		$	2.15
Issued		-			-
Exercised		-			-
Cancelled		-			-
Expired		(235,666	)		2.30
Outstanding, December 31, 2018		1,229,630			2.15
Issued		-			-
Exercised		-			-
Cancelled		(364,639	)		2.12
Expired		(298,249	)		2.26
Outstanding, December 31, 2019		566,742		$	2.11		1.2	$	-

Exercisable, December 31, 2019		566,742		$	2.11		1.2	$	-

Schedule of Warrants Outstanding and Exercisable

A summary of outstanding and exercisable warrants as of September 30, 2020 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

$	0.34	Common Stock		7,653,276		1.0		7,653,276
$	2.00	Common Stock		281,660		0.9		281,660
$	2.50	Common Stock		126,291		0.5		126,291
		Total		8,061,227				8,061,227

A summary of outstanding and exercisable warrants as of December 31, 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		440,451		1.2		440,451
$	2.50	Common Stock		126,291		1.2		126,291
		Total		566,742				566,742

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, 2020 are as follows:

	For the Nine Months Ended
	September 30,
	2020			2019

Risk free interest rate		0.16 - 0.26	%		1.84 - 2.43	%
Expected term (years)		3.6 - 5.0			3.6 - 5.0
Expected volatility		58.00	%		52.00	%
Expected dividends		0.00	%		0.00	%

Assumptions used in applying the Black-Scholes option pricing model during years ended December 31, 2019 and 2018, respectively, are as follows:

	For the Years Ended
	December 31,
	2019			2018
Risk free interest rate		1.84 - 2.43	%		2.56 - 2.96	%
Expected term (years)		3.6 - 5.0			3.6-5.0
Expected volatility		51.0 - 52.0	%		43.5	%
Expected dividends		0.00	%		0.00	%

Schedule of Stock Option Activity

A summary of GGH stock options activity during the nine months ended September 30, 2020 is presented below:

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

Outstanding, January 1, 2020		9,550,640		$	0.78
Granted		1,535,000			0.61
Exercised		-			-
Expired		(1,287,625	)		1.19
Forfeited		(588,429	)		0.59
Outstanding, September 30, 2020		9,209,586		$	0.70		3.3	$	-

Exercisable, September 30, 2020		3,839,088		$	0.95		2.5	$	-

A summary of GGH stock options activity during the years ended December 31, 2019 and 2018 is presented below:

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

Outstanding, January 1, 2018		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
Granted		4,489,890			0.39
Exercised		-			-
Expired		(992,375	)		2.38
Forfeited		(3,446,140	)		2.20
Outstanding, December 31, 2019		9,550,640		$	0.78		3.5	$	-

Exercisable, December 31, 2019		2,827,029		$	1.43		2.4	$	-

Schedule of Stock Option Outstanding and Exercisable

The following table presents information related to GGH stock options at September 30, 2020:

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

$	0.385		3,539,890		3.6		997,474
$	0.539		1,290,000		3.0		645,012
$	0.605		1,535,000		-		-
$	0.770		1,199,690		2.4		807,818
$	1.100		945,006		2.1		688,784
$	2.200		700,000		1.0		700,000
			9,209,586		2.5		3,839,088

The following table presents information related to GGH stock options as of December 31, 2019:

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

$	0.39		4,439,890		-		-
$	0.54		1,500,000		3.7		468,753
$	0.77		1,320,000		3.1		577,506
$	1.10		1,038,750		2.9		528,770
$	2.20		1,242,000		1.4		1,242,000
$	3.30		10,000		0.4		10,000
			9,550,640		2.4		2,827,029