Note 3 – Stockholders’ Equity and Share-Based Compensation

Options and Restricted Stock Units

The Company had the following common stock option activity during the thirty-nine weeks ended September 28, 2019:

The following table summarizes the Company’s restricted stock unit ("RSU") activity for the thirty-nine weeks ended September 28, 2019, and details regarding the awards outstanding and exercisable at September 28, 2019 (in thousands):

During the thirty-nine weeks ended September 28, 2019,  726 RSUs that vested were time-based and 266 were performance-based. In addition, 81 share awards were released to two departing board members and 12 shares were issued as partial payment for director’s fee as elected by a current Board member. For the RSUs awarded, the number of shares issued on the date of vest is net of the minimum statutory withholding requirements that we pay in cash to the appropriate taxing authorities on behalf of our employees. For those employees who elect not to receive shares net of the minimum statutory withholding requirements, the appropriate taxes are paid directly by the employee. During the thirty-nine weeks ended September 28, 2019, we withheld 286 shares to satisfy $290 of employees’ tax obligations. Although shares withheld are not issued, they are treated as a common stock repurchase in our consolidated financial statements, as they reduce the number of shares that would have been issued upon vesting.

For the thirteen and thirty-nine weeks ended September 28, 2019, we recorded compensation costs related to stock options and RSUs of $813 and $1,992, respectively. For the thirteen and thirty-nine weeks ended September 29, 2018 we recorded compensation costs related to stock options and RSUs of $580 and $1,739, respectively. As of September 28, 2019, there was unrecognized compensation expense related to stock options and RSUs of $3,108 that will be expensed through August 2023.