future stock price 1.0× FMV realized ≈ $0
Why boards re-price options after their own stock crashes stock crashed ~64% older grants underwater 2021 plan rule strike = 100% FMV grant-day strike struck at the low the day's low sets the strike option value stock price at expiry strike = grant FMV pure upside if it recovers retention spread day-one intrinsic ≈ $0 re-grant strike re-stamped lower price keeps falling underwater → board re-grants price recovers spread paid = retention bought convexity is the signal — a re-priced strike, not a directional call