Company: LASR
Filing Date: 2025-04-25
Form Type: DEF 14A
Source: 0001124796-25-000043
Chunk: 59

Company: NLIGHT, INC.
Filing Date: 2025-04-25
Form: DEF 14A
Chunk 59
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 well-reflected in the table above because the “Compensation actually paid” (as reported in the Pay versus Performance table above) tracks well to the performance measures disclosed in such tables. The graphs below describe, in a manner compliant with the relevant rules, the relationship between Compensation Actually Paid and the individual performance measures shown.

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#### Compensation Actually Paid Versus TSR
The following chart illustrates the relationship between CAP for our PEO and the average CAP for our Non-PEO NEOs against our TSR, as well as the relationship between our TSR and the TSR of our peer group:

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#### Compensation Actually Paid Versus Net Loss
The following chart illustrates the relationship between CAP for our PEO and the average CAP for our Non-PEO NEOs against our net income:

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#### Compensation Actually Paid Versus Total Revenue
The following chart illustrates the relationship between CAP for our PEO and the average CAP for our Non-PEO NEOs against our Total Revenue:

#### Most Important Performance Measures
Following is an unranked list of the financial performance measures we consider most important in linking company performance and compensation actually paid to our NEOs for the most recently completed fiscal year. Further information on our performance measures is described in our Compensation Discussion & Analysis (CD&A) above.

• Total Revenue

• Product Gross Margin

• Adjusted EBITDA

• Relative TSR

#### Accounting Assumption Disclosures
In accordance with the PvP Rules, the fair values of unvested and outstanding equity awards to our named executive officers were remeasured as of the end of each fiscal year, and as of each vesting date, during the years displayed in the Pay versus Performance table above. We approached the determination of fair value in the same way as we historically have determined fair value and fair values as of each measurement date were determined using valuation assumptions and methodologies that are generally consistent with those used to estimate fair value at grant under GAAP. Other than as disclosed below, all other valuation assumptions are materially consistent with the grant date assumptions. See Note 16 “Stockholders' Equity and Stock-Based Compensation” to the Consolidated Financial Statements of the Form 10-K for additional details on the valuation assumptions used at grant for the most-recently disclosed fiscal year.

TSR Awards: For PSUs with a TSR metric, the fair values as of each measurement date (prior to the end of the performance period) were determined using