Company: LASR
Filing Date: 2025-04-25
Form Type: DEF 14A
Source: 0001124796-25-000043
Chunk: 42

Company: NLIGHT, INC.
Filing Date: 2025-04-25
Form: DEF 14A
Chunk 42
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 increases or bonus amounts.                                                                        |     | No Special Retirement or Health and Welfare Benefit Plans.We do not offer, nor do we have plans to offer, supplemental pensionarrangements, defined benefit retirement plans, nonqualified deferred compensation plans, or any special health and welfare benefits programs to our executive officers that are different from or in addition to what is offered to our other employees. 
 No Dividends or Dividend Equivalents Payable on Unvested Equity Awards.We do not pay, nor do we have any plans to pay,dividends or dividend equivalents on unvested or unearned equity compensation awards.                                                                                                                                                                             |

#### Compensation-Setting Process
The compensation committee is responsible for determining our executive compensation philosophy, objectives, policies and programs and retains authority to determine all matters of compensation and benefits for our named executive officers. With respect to our named executive officers, the compensation committee

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reviews and approves their annual base salaries, cash incentive opportunities and payments, long-term equity compensation opportunities and payments and other compensation, if any.

Our chief executive officer provides input with respect to adjustments to annual base salaries, annual cash incentive opportunities, long-term equity incentive compensation opportunities, program structures and other compensation-related matters for our named executive officers. The compensation committee reviews and discusses these recommendations and proposals with our chief executive officer and uses them as one factor in determining and approving the compensation for our named executive officers. Our chief executive officer does not determine his own compensation.

The compensation committee has the authority to select and retain an independent compensation consultant to provide advice and recommendations on competitive market practices and input on specific compensation decisions, and in 2023 engaged Semler Brossy. During 2024, Semler Brossy did not provide any services to our compensation committee

#### Peer Group
The compensation committee examines the compensation practices of a defined peer group of companies, supplemented by survey data using similar peer group parameters, to assess the competitiveness of the elements of our executive officer compensation programs. The compensation committee completed its annual review of our peer group, taking into consideration changes in our market capitalization and the perspectives of outside investors and governance advisory groups. Based on this review in 2024, the only change to our peer group was removal of Velodyne, who merged with Ouster. In reviewing the specific companies, the compensation committee considered objective criteria, such as industry, market capitalization, revenues and headcount, as well as stage of the company and if the company considered us a peer. The revised