OpenAI disclosed to investors that its stock-based compensation expenses surged to $4.4 billion last year, representing 119% of its total revenue for the period. This increase, more than fivefold compared to previous years, highlights the intense competition for AI talent in the technology sector. Despite the rapid growth in OpenAI's revenue, the company’s stock compensation costs have outpaced it, reflecting the premium salaries and incentives offered to AI and machine learning engineers. Industry data shows that AI/ML engineers command a median total compensation of $262,000 at entry level and $445,000 at staff level, significantly higher than other tech roles. OpenAI anticipates that its stock-based compensation expenses will decline to less than 10% of revenue by 2030, signaling a potential normalization of costs as the market for AI talent stabilizes.