nLIGHT CAO sells shares to cover RSU taxes
nLIGHT Chief Accounting Officer James Nias reported two mandated share sales that were executed solely to cover taxes on vesting restricted stock units.
Sentiment and the balance of points
Rhea-AI Sentiment reads the wording of the document, how positive or negative its language is on a 1 to 5 scale. The balance of points shown with the takes weighs what the document actually discloses, so the two can disagree, for example when a trial that missed its main goal is described in upbeat language.
Form Type
4
Rhea-AI Filing Summary
nLIGHT Chief Accounting Officer James Nias reported two mandated share sales that were executed solely to cover taxes on vesting restricted stock units. On May 15, 2026, he sold 1,487 shares of common stock at a weighted average price of $75.16 per share. On May 18, 2026, he sold 1,565 shares at a weighted average price of $70.82 per share.
Footnotes explain these transactions were required "sell to cover" trades under the company’s tax withholding policy and were not discretionary sales. After the transactions, he holds 100,594 shares, which the disclosure notes include both common stock and unvested restricted stock units.
Insider Trade Summary
Net Seller: 3,052 shares
Net Sell
2 txns
Insider
Nias James
Role
Chief Accounting Officer
Sold
3,052 shs ($223K)
| Type | Security | Shares | Price | Value |
|---|---|---|---|---|
| Sale | Common Stock | 1,565 | $70.82 | $111K |
| Sale | Common Stock | 1,487 | $75.16 | $112K |
Holdings After Transaction:
Common Stock — 100,594 shares (Direct)
Footnotes (5)
- F1. This reported sale represents shares sold by the Reporting Person to cover tax withholding obligations in connection with the vesting and settlement of restricted stock units. The sale is mandated by the Issuer's election to require the satisfaction of tax withholding obligations to be funded by a "sell to cover" transaction and does not represent a discretionary transaction by the Reporting Person.
- F2. The reported transaction involves sale transactions from $75.16 to $75.16 per share. The weighted average price per share was $75.16. The Reporting Person undertakes to provide upon request by the SEC staff, the Issuer or a security holder of the Issuer, information regarding the number of shares sold at each separate price.
- F3. Includes common stock owned and unvested restricted stock units.
- F4. The reported transaction involves sale transactions from $70.82 to $70.82 per share. The weighted average price per share was $70.82. The Reporting Person undertakes to provide upon request by the SEC staff, the Issuer or a security holder of the Issuer, information regarding the number of shares sold at each separate price.
- F5. Amount includes shares purchased pursuant to the nLIGHT, Inc. Employee Stock Purchase Plan ("ESPP"), for the ESPP purchase period of November 16, 2025 through May 15, 2026. In accordance with the ESPP, these shares were purchased at a price equal to 85% of the closing price of the issuer's common stock on November 17th, 2025.
Key Figures
Shares sold 15 May 2026: 1,487 shares at $75.16
Shares sold 18 May 2026: 1,565 shares at $70.82
Total shares sold: 3,052 shares
+2 more
5 metrics
Shares sold 15 May 2026
1,487 shares at $75.16
Open-market sale to cover RSU tax withholding
Shares sold 18 May 2026
1,565 shares at $70.82
Open-market sale to cover RSU tax withholding
Total shares sold
3,052 shares
Net sale across both reported transactions
Post-transaction holdings
100,594 shares
Common stock and unvested RSUs after May 18, 2026 sale
ESPP purchase discount
85% of closing price
Price versus November 17, 2025 close for ESPP purchases
Key Terms
sell to cover, restricted stock units, weighted average price, Employee Stock Purchase Plan ("ESPP"), +1 more
5 terms
sell to cover financial
"mandated by the Issuer's election to require the satisfaction of tax withholding obligations to be funded by a "sell to cover" transaction"
Sell to cover is when a person who receives company stock through options or awards sells just enough shares immediately to pay required taxes, exercise costs, or fees, keeping the rest. Think of it like cashing part of a bonus to cover the tax bill so you can keep the remainder. For investors, it can create predictable small selling pressure and slightly change the number of shares actually held by insiders without increasing long‑term dilution.
restricted stock units financial
"tax withholding obligations in connection with the vesting and settlement of restricted stock units"
Restricted stock units are a type of company reward where employees are promised shares of stock, but they only fully own these shares after meeting certain conditions, like staying with the company for a set time. They matter because they can become valuable assets and are often used to motivate employees to help the company succeed.
weighted average price financial
"The reported transaction involves sale transactions from $75.16 to $75.16 per share. The weighted average price per share was $75.16."
Weighted average price is the average price of a security where each trade or component is counted according to its size, so bigger trades pull the average more than smaller ones. Think of it like calculating the average cost of a grocery haul where items you bought more of have greater influence on the final per-item cost. Investors use it to understand the true average price paid or received, judge execution quality, and compare trading performance against market movement.
Employee Stock Purchase Plan ("ESPP") financial
"Amount includes shares purchased pursuant to the nLIGHT, Inc. Employee Stock Purchase Plan ("ESPP"), for the ESPP purchase period"
tax withholding obligations financial
"shares sold by the Reporting Person to cover tax withholding obligations in connection with the vesting and settlement of restricted stock units"
FAQ
AI-generated questions and answers. How Rhea-AI works. Not financial advice.
What insider activity did LASR executive James Nias report on this Form 4?
James Nias, nLIGHT’s Chief Accounting Officer, reported two small common stock sales totaling 3,052 shares. The trades were linked to restricted stock unit vesting and were executed under a mandated sell-to-cover arrangement to satisfy tax withholding obligations, not discretionary selling.
What does the Form 4 say about James Nias’s participation in nLIGHT’s ESPP?
One footnote explains his holdings include shares purchased under the nLIGHT Employee Stock Purchase Plan for the period November 16, 2025 through May 15, 2026. These ESPP shares were bought at 85% of the closing price of the company’s common stock on November 17, 2025.
Do these LASR insider sales indicate discretionary selling by James Nias?
The filing indicates they do not. It explicitly states the sale was mandated by the issuer’s election to fund tax withholding through sell-to-cover transactions. This language clarifies the trades were driven by tax obligations on RSU vesting, rather than discretionary market timing decisions.
AI-generated analysis. How Rhea-AI works. Not financial advice.
