This definitive enough (see underlined section below) for you Baba?

https://poet-technologies.com/news/2024-mar-15.html

Option Repricing

In recognition of a critical need to retain employees, the Board of Directors has approved the repricing of 7,153,358 stock options from prices ranging between CA$2.60 and CA$11.90 to CA$1.75, being the closing price of the Company’s stock on March 14, 2024. The repriced stock options were granted to employees, consultants and insiders of the Company in prior years. The repricing is applicable to stock options that are out of the money and were granted earlier than September 30, 2023. As a means to emphasize the retention value of options, 50% of any fully vested and repriced stock options, whether held by insiders or rank and file employees are subject to a deferral in the exercise date of one year following approval of the repricing by the TSXV. All other terms of the repriced stock options remain unchanged.

All repriced stock options are subject to Exchange approval. The repriced stock options to insiders are subject to both Exchange and shareholder approval. The Company will seek shareholder approval at the next Annual General and Special Meeting of shareholders.