RE:Canopy's Employee Stock Option Plan (ESOP)It seems that you guys are once again misguided with your assumptions about the nature of finance. Employee Stock Option Plan (ESOP) are structured in a way that they do not have an effect on the income statement. They are not expensed, unlike their counterpart, Compensatory Stock Option Plan (CSOP). Think of them as similar to a convertible debt that needs to be excercised at a certain price. Of course at the discretion of the employees, this in turn raises cash for the company, but will have a dilutive effect.