Whole Earth Brands, Inc. Post-effective amendment to a registration statement that is not immediately effective upon filing

STOCK-BASED COMPENSATION (Tables)

3 Months Ended

12 Months Ended

Mar. 31, 2021

Dec. 31, 2020

A summary of activity and weighted average fair values related to the RSUs is as follows:


	Three Months Ended March 31, 2021
	Shares	Weighted Average Fair Value
Outstanding at December 31, 2020	633,057	$	8.34
Granted	534,144	13.58
Vested	(640)	8.34
Forfeited	(14,118)	8.34
Outstanding and nonvested at March 31, 2021	1,152,443	$	10.77

A summary of activity and weighted average fair values related to the RSAs is as follows:


	Three Months Ended March 31, 2021
	Shares	Weighted Average Fair Value
Outstanding at December 31, 2020	68,946	$	8.34
Granted	—	—


Outstanding and nonvested at March 31, 2021	68,946	$	8.34

A summary of activity and weighted average fair values related to the RSUs is as follows:


	Shares	Weighted Average Fair Value		Weighted Avg. Remaining Contractual Term (in years)
Outstanding at June 26, 2020	—	$	—	—
Granted	710,045	8.34
Forfeited	(76,988)	8.34
Outstanding and nonvested at December 31, 2020	633,057	$	8.34	0.88

A summary of activity and weighted average fair values related to the RSAs is as follows:


	Shares	Weighted Average Fair Value		Weighted Avg. Remaining Contractual Term (in years)
Outstanding at June 26, 2020	—	$	—	—
Granted	68,946	8.34
Outstanding and nonvested at December 31, 2020	68,946	$	8.34	1.33

As of March 31, 2021, the Company had not yet recognized compensation costs on nonvested awards as follows (in thousands):


	Unrecognized Compensation Cost		Weighted Ave. Remaining Recognition Period (in years)
Nonvested awards	$	10,401	1.15

As of December 31, 2020, the Company had not yet recognized compensation cost on nonvested awards as follows (in thousands):


	Unrecognized Compensation Cost		Weighted Avg. Remaining Recognition Period (in years)
Nonvested awards	$	4,593	0.93