Company: RRGB
Filing Date: 2025-04-24
Form Type: DEF 14A
Source: 0001104659-25-038610
Chunk: 35

Company: RED ROBIN GOURMET BURGERS INC
Filing Date: 2025-04-24
Form: DEF 14A
Chunk 35
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.00 | ​ | ​ | ​ | ​   | ​ | -89.6% | ​ | ​ |
| Texas Roadhouse, Inc.                  | ​ | ​ | ​                    | $ |  83.76 | ​ | ​ | ​ | ​                 | $ | 188.78 | ​ | ​ | ​ | ​         | $ |  6.02 | ​ | ​ | ​ | ​   | ​ | 132.6% | ​ | ​ |
| The Cheesecake Factory, Inc.           | ​ | ​ | ​                    | $ |  38.06 | ​ | ​ | ​ | ​                 | $ |  49.41 | ​ | ​ | ​ | ​         | $ |  2.97 | ​ | ​ | ​ | ​   | ​ | 37.6%  | ​ | ​ |

| ​ | ​ | Peer Group TSR Percentile Ranking |   |   |   |   |   |        |   | ​ | ​ |
| ​ | ​ | 25th Percentile                   | ​ | ​ | ​ | ​ | ​ | -50.4% | ​ | ​ | ​ |
| ​ | ​ | Median                            | ​ | ​ | ​ | ​ | ​ | -23.6% | ​ | ​ | ​ |
| ​ | ​ | 75th Percentile                   | ​ | ​ | ​ | ​ | ​ | 62.5%  | ​ | ​ | ​ |

Deductibility of Executive Compensation The Compensation Committee considers the tax impacts of material elements of our executive compensation program. These factors alone do not drive our compensation decisions, but rather they are considered along with other factors such as the cash and non-cash impact of the program, and whether the program is consistent with our compensation objectives. Historically, the Compensation Committee had generally structured our executive compensation in a manner designed to qualify for deductibility under the performance-based compensation exception from the limitation otherwise applicable under Section 162(m) of the Internal Revenue Code. The performance-based compensation exception has been repealed, effective for taxable years beginning after December 31, 2017, such that compensation paid to our named executive officers in excess of $1 million is generally not deductible. Due to ambiguities and uncertainties in the application and interpretation of Section 162(m) and the regulations issued thereunder, including the uncertain scope of potential transition relief under the legislation repealing Section 162(m)’s exemption from the