Company: ONEW
Filing Date: 2025-01-10
Form Type: DEF 14A
Source: 0001772921-25-000007
Chunk: 65

Company: OneWater Marine Inc.
Filing Date: 2025-01-10
Form: DEF 14A
Chunk 65
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 used in the Company's performance graph found in the Company's 10-K.

(8) In the Company's assessment, Adjusted EBITDAis the financial performance measure that is the most important financial performance measure used by the Company in 2024 to link compensation actually paid to performance. The Company defines Adjusted EBITDA as net income (loss) before interest expense – other, income tax (benefit) expense, depreciation and amortization and other (income) expense, further adjusted to eliminate the effects of items such as the change in fair value of contingent consideration, gain (loss) on extinguishment of debt, stock-based compensation, restructuring and impairment and transaction costs. For fiscal year 2024, the Company updated its definition of Adjusted EBITDA to include an adjustment for stock-based compensation. The amounts presented for Adjusted EBITDA for fiscal years 2021 through 2023 have been retrospectively adjusted to include an adjustment for stock-based compensation.

#### Tabular List of Performance Measures
The following is a list of financial performance measures, which, in the Company’s assessment, represent the most important financial performance measures used by the Company to link compensation actually paid to the NEOs for 2024. Please see the CD&A for further information regarding how each of these performance measures are calculated.

• Adjusted EBITDA

• Aged Inventory

• Return on Invested Capital

• Sales Growth

Description of Relationships Between Compensation Actually Paid and Performance

We believe the Company's pay-for-performance philosophy is well reflected in the table above because the Compensation Actually Paid tracks well to the performance measures required to be disclosed in the table. The graphs below describe, in a manner compliant with the relevant SEC rules, the relationship between Compensation Actually Paid and the performance measures described in the table above.

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#### Compensation Actually Paid Versus TSR
Compensation Actually Paid Versus Net (Loss) Income

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#### Compensation Actually Paid Versus Adjusted EBITDA
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#### Equity Compensation Plan Information
The table below sets forth, as of September 30, 2024, certain information with respect to the Company’s equity compensation plans.

| Plan Category                                              |     | Number of securities to be issued upon exercise of outstanding options, warrants and rights(a) |     |         | Weighted-average exercise price of outstanding options, warrants and rights(b)(1) |     |        | Number of securities remaining available for future issuance under equity compensation plans (excluding securities reflected in column (a)) (c)