Stock-Based Compensation (Tables)

6 Months Ended

Jun. 30, 2020

Compensation Related Costs [Abstract]

Schedule of Compensation Based Stock Option Activity

Compensation based stock option activity for qualified and unqualified stock options are summarized as follows:

				Weighted
				Average
	Shares			Exercise Price
Outstanding at December 31, 2019		6,145,044		$	0.75
Expired or canceled		(9,760	)		2.79
Outstanding at June 30, 2020		6,135,284		$	0.75

Schedule of Options to Purchase Shares of Common Stock Outstanding and Exercisable

The following table summarizes information about options to purchase shares of Mateon’s Common Stock outstanding and exercisable at June 30, 2020:

				Weighted-		Weighted-
				Average		Average
		Outstanding		Remaining Life		Exercise		Number
Exercise prices		Options		In Years		Price		Exercisable
$	0.22		2,524,513		7.98	$	0.22		2,524,513
	0.38		1,162,500		6.54		0.38		1,162,500
	0.51		242,966		6.95		0.51		242,966
	0.58		271,224		6.33		0.58		271,224
	0.73		1,025,000		5.73		0.73		1,025,000
	1.37		150,000		5.06		1.37		150,000
	1.43		525,000		4.91		1.43		525,000
	2.60		5,280		4.01		2.60		5,280
	2.95		150,000		3.98		2.95		150,000
	11.88		2,359		1.51		11.88		2,359
	15.00		75,000		4.91		15.00		75,000
	19.80		1,442		1.34		19.80		1,442
			6,135,284		6.44	$	0.74		6,135,284

Schedule of Warrants Activity

The issuance of warrants to purchase shares of Mateon’s Common Stock, including those attributed to debt issuances, as of June 30, 2020 and December 31, 2019 are summarized as follows:

				Weighted-
				Average
	Shares			Exercise Price
As of June 30, 2020
Outstanding at December 31, 2019		19,515,787		$	0.60
Issued during three months ended June 30, 2020		13,750,000			0.20
Expired or cancelled		(18,028,287	)		0.63
Outstanding at June 30, 2020		15,237,500		$	0.20

				Weighted-
				Average
	Shares			Exercise Price
As of December 31, 2019
Outstanding at December 31, 2018		24,380,893		$	1.05
Expired or cancelled		(4,865,106	)		2.82
Outstanding at December 31, 2019		19,515,787		$	0.60

Schedule of Warrants Outstanding and Exercisable

The following table summarizes information about warrants outstanding and exercisable at June 30, 2020:

		Outstanding and exercisable
				Weighted-		Weighted-
				Average		Average
		Number		Remaining Life		Exercise		Number
Exercise Price		Outstanding		in Years		Price		Exercisable
$	0.20		1,487,500		2.75	$	0.20		1,487,500
	0.20		13,750,000		2.75		0.20		13,750,000
			15,237,500		2.75	$	0.20		15,237,500

Schedule of Black Scholes Valuation Allowance Model of Warrants

Expected Term	3 years
Expected volatility	140.5	%
Risk-free interest rates	1.40	%
Dividend yields	0.00	%