Company: OXBRW
Filing Date: 2025-03-26
Form Type: DEF 14A
Source: 0001641172-25-000739
Chunk: 34

Company: OXBRIDGE RE HOLDINGS Ltd
Filing Date: 2025-03-26
Form: DEF 14A
Chunk 34
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3) | The                                                                                                                                     
 Company has one other named executive officer, Mr. Timothy (Chief Financial Officer and Corporate Secretary), in the covered fiscal     
 years.                                                                                                                                  |
| (4) | The                                                                                                                                     
 Company has one other named executive officer, Mr. Timothy (Chief Financial Officer and Corporate Secretary), in the covered fiscal     
 years.                                                                                                                                  |
| (5) | The                                                                                                                                     
 cumulative Total Shareholder Return is calculated by dividing the sum of the cumulative amount of dividends for the measurement period, 
 assuming dividend reinvestment, and the difference between our company’s share price at the end and the beginning of the measurement    
 period by our company’s share price at the beginning of the measurement period. No dividends were paid on stock or option awards        
 in 2024 or 2023.                                                                                                                        |
| (6) | The                                                                                                                                     
 dollar amounts reported represent the amount of net income (loss) reflected in our consolidated audited financial statements for        
 the applicable year.                                                                                                                    |

| 23 |

Description of Pay Versus Performance Relationships

The following graphs show the relationship between the compensation actually paid (“CAP”) for our PEO and our total shareholder return and net income (loss) over the prior three fiscal years ending December 31, 2024, 2023 and 2022, as reported in the tables above. Total shareholder return values are measured from December 31, 2021, based on an assumed fixed investment of $100.

| 24 |

<div align='center'>AUDIT COMMITTEE REPORT</div>

The primary purpose of the Audit Committee is to assist the Board in fulfilling its responsibilities relating to the general oversight of the Company’s financial reporting process. The Audit Committee conducts its oversight activities for the Company in accordance with the duties and responsibilities outlined in the Audit Committee charter.

The Company’s management is responsible for the preparation, consistency, integrity and fair presentation of the financial statements, accounting and financial reporting principles, systems of internal control and procedures designed to ensure compliance with accounting standards, applicable laws and regulations. The Company’s independent registered public accounting firm, Hacker Johnson, is responsible for performing an independent audit of the Company’s financial statements.

The Audit Committee hereby reports as follows:

| 1. 
 2. | The                                                                                                                                
 Audit Committee has reviewed and discussed the audited financial statements of the Company as of and for the year ended December   
 31, 2024 with management.                                                                                                          
 The                                                                                                                                
 Audit Committee has discussed with Hacker Johnson, the Company’s independent auditors for