NATIONAL BEVERAGE CORP

Pursuant to Item 402(u) of Regulation S-K and Section 953(b) of the Dodd-Frank Act, the Company is required to provide the ratio of the annual total compensation of Mr. Nick A. Caporella, who has served as the Company’s Chief Executive Officer since the Company was founded in 1985, to the annual total compensation of the median employee of the Company.

Mr. Nick A. Caporella, our Chairman of the Board and Chief Executive Officer, does not receive any direct compensation from the Company as his services, along with the services of other individuals, are provided to the Company through CMA. As noted under “Certain Relationships and Related Party Transactions” CMA employs numerous individuals, who, acting as a unit, provide management, administrative and creative functions for the Company. As further noted in “Management Services Agreement – Compensation”, the compensation for Mr. Caporella that is presented in the “Summary Compensation Table” reflects, pursuant to a Commission staff request, the entire amount of the CMA fee for Fiscal 2025.

The pay of our median employee was $69,010. The resulting ratio of the CMA fee to the pay of our Median Employee is 174 to 1. The median employee was identified using the gross annual compensation as of May 3, 2025 for all active employees on that date. The calculation of CEO’s annual total compensation, used to determine the pay ratio, utilized the methodology outlined above.

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