Here is a snapshot for the compensation expenses of Q1 and Q2 of this year and last year. You can see the higher expense for Q2 this year mainly caused by the increase in share price over that time period from March 31st to June 30th.
O = options
rsu = restrictive share units
dsu = deferred share units
( ) = positive gain
O. Rsu. Dsu
Q1 (2020) $24 $130. $36
Q1 (2021). $316. $236. $242
Q2 (2020). $14. ($ 98) $252
Q2 ( 2021) $36 $848 $1,632
The following is the amount of DSU that is expensed to sales, general and administrative.
2021 Q1: $149
2020 Q1: ($75)
2021 Q2: $1500
2021 Q2: $139
* Management has indicated that Rsu's and Dsu's were expensed to both sg&a as well as cost of sales.