Company: MCFT
Filing Date: 2025-09-15
Form Type: DEF 14A
Source: 0001193125-25-202806
Chunk: 35

Company: MasterCraft Boat Holdings, Inc.
Filing Date: 2025-09-15
Form: DEF 14A
Chunk 35
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 STATEMENT | 44 |

<div align='center'>CEO PAY RATIO</div>

As required by Section 953(b) of the Dodd-Frank and Item 402(u) of Regulation S-K, we are providing the following information about the relationship of the annual total compensation of our median associate to the annual total compensation of Mr. Nelson, our Chief Executive Officer who was serving as of the date that we identified our median employee, June 30, 2025. We believe that the pay ratio disclosed below is a reasonable estimate and calculated in a manner consistent with the Pay Ratio Rules.

The 2025 annual total compensation of the median associate identified by the Company, and as described in further detail below, was $55,078, and the total annual compensation of our CEO was $2,701,502. Based on this information, the ratio of the median annual total compensation of all associates to the annual total compensation of our CEO is 1:49.

The methodology we used to identify the median of the annual total compensation of all our associates, as well as to determine the annual total compensation of our “median associate,” is as follows:

To identify the median associate, we started with our associate population as of June 30, 2025, which consisted of approximately 701 individuals. The total number of non-U.S. Associates was four.

We then excluded certain non-U.S. associates as permitted under SEC rules.

We calculated compensation using base pay earnings, overtime earnings, and annual incentives paid to our associates in fiscal 2025.

We annualized compensation for any associates who started work in fiscal 2025.

| MASTERCRAFT BOAT HOLDINGS, INC. | 2025 PROXY STATEMENT | 45 |

PAY VERSUS PERFORMANCE

As required by Section 953(a) of the Dodd-Frank and Item 402(v) of Regulation S-K, we are providing the following information about the relationship between executive compensation actually paid ("CAP") and certain financial performance of the Company, illustrating pay versus performance, or PvP. CAP does reflect the actual amount of compensation earned or paid to our named executive officers ("NEOs"). For further information concerning the Company's variable pay-for-performance philosophy and how the Company aligns executive compensation with the Company's performance, refer to our "Compensation Discussion and Analysis" section above.

| YEAR(1) | SUMMARY COMPENSATION TABLE TOTAL FOR CURRENT PEO ($)(2) |           |     | SUMMARY COMPENSATION TABLE TOTAL FOR FORMER PEO