Company: LASR
Filing Date: 2025-04-25
Form Type: DEF 14A
Source: 0001124796-25-000043
Chunk: 50

Company: NLIGHT, INC.
Filing Date: 2025-04-25
Form: DEF 14A
Chunk 50
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, the recovery of excess incentive-based compensation from current and former executive officers under the policy is non-discretionary, without regard to whether the executive officer was at fault for the accounting restatement. As described in more detail in the policy, excess compensation generally is incentive-based compensation that exceeds the amount an executive officer otherwise would have received had the compensation been determined based on the restated amounts. Excess compensation generally is covered by the policy if received by an executive officer on or after October

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2, 2023 and during the three completed fiscal years immediately prior to the date it is determined that an accounting restatement is required, such amounts were received after the individual became an executive officer and such individual was an executive officer at any time during the applicable performance period for the incentive-based compensation.

Policies and Practices Related to the Grant of Certain Equity Awards

We do notgrant equity awards on a predetermined schedule, but typically approve equity awards at regularly scheduled meetings of our Compensation Committeeduring an open trading window. We have not granted, nor do we intend to grant, stock options in anticipation of the release of material, nonpublic information that is likely to result in changes to the price of our common stock, such as a significant positive or negative earnings announcement, and, we have not taken, nor do we intend to take, material nonpublic information into account when determining the timing or terms of stock options. Similarly, we have not timed, nor do we intend to time, the release of material, nonpublic information for the purpose of affecting the value of executive compensation or for any other purpose.

#### Hedging and Pledging Prohibitions
We have an Insider Trading Policy, which, among other things, prohibits our employees, including officers, and our directors from making short sales, engaging in transactions in publicly-traded options (such as puts and calls) and other derivative securities relating to our common stock, pledging any of our securities as collateral for a loan and holding any of our securities in a margin account, whether such securities are granted as compensation or are held, directly or indirectly, by the employee or director. This prohibition extends to any hedging or similar transaction designed to decrease the risks associated with holding our securities.

#### Deductibility of Executive Compensation
Section 162(m) of the Code generally limits the amount we may deduct from our federal income taxes for compensation paid to our chief executive officer and certain other executive officers to $1 million per executive officer per year, subject to certain