Acurx Pharmaceuticals, Inc. Quarterly report pursuant to Section 13 or 15(d)

Quarterly report pursuant to Section 13 or 15(d)

Cover
- Document and Entity Information
Financial Statements
Notes to Financial Statements
Accounting Policies
- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)
Notes Tables
- ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Tables)
- SHARE-BASED COMPENSATION (Tables)
Notes Details

SHARE-BASED COMPENSATION - Additional information (Details)

v3.21.2

SHARE-BASED COMPENSATION - Additional information (Details) - USD ($)	1 Months Ended		3 Months Ended			9 Months Ended		12 Months Ended
	Jul. 31, 2021	Jun. 30, 2021	Sep. 30, 2021	Jun. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020	Dec. 31, 2019	Apr. 30, 2021
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Profits interest exercise price						$ 3.25		$ 3.25	$ 2.50
Weighted average value of membership interests								$ 2.14	$ 2.14
Share based compensation expense			$ 0		$ 175,000	$ 755,556	$ 508,333
Stock options granted			2,357,500
General and Administrative			$ 3,515,250		$ 654,569	8,873,160	$ 1,761,561
Total compensation expense not yet recognized			7,399,003			$ 7,399,003
Weighted average vesting period						2 years 9 months
Intrinsic value of stock option			$ 0			$ 0
Weighted average contractual life						9 years 9 months
Exercise price			$ 6.21			$ 4.72
Over 36 months
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting percentage		60.00%
2021 Equity Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common stock shares reserved										2,000,000
Common stock shares available for issuance										239,305
Employee Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share based compensation expense				$ 343,500
Vesting percentage		40.00%
Exercise price	$ 6.18	$ 6.26
Employee Stock \| Executive officer
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock options granted	1,550,000
General and Administrative			$ 1,888,917			$ 1,888,917
Employee Stock \| Executive And Non-employee management team
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock options granted		807,500
General and Administrative			$ 181,720			$ 1,837,605

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