Share plans for employees

Corbion has a LTIP program for (senior) management and a LTIP program for the Executive Committee members (not being members of the Board of Management). The long-term incentive covers a performance period of three calendar years.

The LTIP 2022-2024 series resulted in a payout to the Executive Committee members (not being members of the Board of Management) of 49.7%. For (senior) management, three groups are defined having a LTIP which have weights and payouts as mentioned in the underneath table.

Performance measure

Weight
ExCo

Payout
ExCo

Weight
Group (A)

Payout
group (A)

Weight
group (B)

Payout
group B

Weight
group (C)

Payout
group C

Relative TSR

30.0%

0.0%

30.0%

0.0%

21.0%

0.0%

9.0%

0.0%

Adjusted EBITDA

20.0%

12.6%

20.0%

17.6%

14.0%

12.3%

6.0%

5.3%

ROCE

12.5%

0.0%

12.5%

0.0%

8.8%

0.0%

3.8%

0.0%

Growth

25.0%

24.6%

25.0%

24.6%

17.5%

17.2%

7.5%

7.4%

Sustainability

12.5%

12.5%

12.5%

12.5%

8.8%

8.8%

3.8%

3.8%

Non Performance Related

30.0%

30.0%

70.0%

70.0%

Total

100.0%

49.7%

100.0%

54.7%

100.0%

68.3%

100.0%

86.4%

The total number of vested shares received by (senior) management and Executive Committee members (not being members of the Board of Management) under the LTIP 2022-2024 series is 43,062 representing a value of € 843,252 at the time of vesting (based on a vesting price of € 19.58).

The LTIP 2025-2027 series performance measures are the same as for the Board of Management. For certain categories of (senior) management, part of the LTIP is not performance related and is only restricted to continued employment for three years.

Measure

Weighting ExCo

Weighting group (A)

Weighting group (B)

Weighting group (C)

Relative TSR

35.0%

35.0%

24.5%

10.5%

Adjusted EBITDA

20.0%

20.0%

14.0%

6.0%

ROCE

20.0%

20.0%

14.0%

6.0%

Sustainability - Strategic 1

12.5%

12.5%

8.8%

3.8%

Sustainability - Strategic 2

12.5%

12.5%

8.8%

3.8%

Retention

30.0%

70.0%

Total

100.0%

100.0%

100.0%

100.0%

The total number of performance shares conditionally granted to (senior) management and Executive Committee members (not being members of the Board of Management) for the LTIP 2025-2027 series (possible vesting in 2028) is 154,963 representing a value of € 3,626,000 at the time of the grant (based on a grant price of € 23.40).

The table below shows the number of conditionally granted but not yet vested shares as at 31 December 2025 for (senior) management and Executive Committee members (not being members of the Board of Management) jointly, the grant price of the granted shares, and the remaining vesting period.

Plan

Grant price

Shares awarded, not vested per 31 December 2025

Vesting date

LTIP 2023-2025

€ 33.08

206,569

May 2026

LTIP 2024-2026

€ 17.50

428,454

February 2027

LTIP 2025-2027

€ 23.40

330,722

February 2028