Company: JSDA
Filing Date: 2025-06-04
Form Type: DEF 14A
Source: 0001641172-25-013621
Chunk: 42

Company: JONES SODA CO.
Filing Date: 2025-06-04
Form: DEF 14A
Chunk 42
---
 Board of Directors and our Compensation Committee will review the voting
results and take them into consideration when making future decisions regarding executive compensation. In accordance with the rules adopted
by the SEC, the following resolution, commonly known as a “say-on-pay” vote, is being submitted for a shareholder vote at
the Annual Meeting:

| -26- |

RESOLVED that the Company’s shareholders approve, on an advisory basis, the compensation of the Company’s executives named in the Summary Compensation Table, as disclosed in the proxy statement for the Company’s 2025 annual meeting of shareholderspursuant to the executive compensation disclosure rules of the Securities and Exchange Commission, which disclosure includes the Summary Compensation Table and related compensation tables, narrative disclosure and other related tables and disclosure.

Unless the Board of Directors modifies its policy
on the frequency of future “say-on-pay” advisory votes, the next “say-on-pay” advisory vote will be held at the
2026 annual meeting of shareholders.

Board Recommendation

<div align='center'>THE BOARD RECOMMENDS THAT YOU VOTE“FOR” THE ADVISORY VOTE ON EXECUTIVE COMPENSATION.

PROPOSAL 3

RATIFICATION OF THE APPOINTMENT OF OUR INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM FOR FISCAL YEAR ENDING DECEMBER 31, 2025</div>

The Board requests that our shareholders ratify
the appointment of Berkowitz Pollack Brant Advisors + CPAs (“Berkowitz Pollack Brant”) to serve as our independent registered
public accounting firm for the year ending December 31, 2025. Berkowitz Pollack Brant has acted as our principal accountant since 2023
and served as our independent registered public accounting firm for the fiscal year ended December 31, 2024.

A representative of Berkowitz Pollack Brant is
not expected to be present at the Annual Meeting.

Our Audit Committee retains our independent registered
public accounting firm and approves in advance all audit and non-audit services performed by such firm and any other auditing firms. Although
management has the primary responsibility for the financial statements and the reporting process including the systems of internal control,
the Audit Committee consults with management and our independent registered public accounting firm regarding the preparation of financial
statements and the adoption and disclosure of our critical accounting estimates and generally oversees the relationship of the independent
registered public accounting firm with the Company. The independent registered public accounting firm is responsible for expressing an
opinion on the conformity of those aud