LIVE VENTURES Inc

In August 2022, the SEC adopted amendments to its rules to require companies to disclose information reflecting the relationship between executive compensation actually paid by a company and the company’s financial performance. In accordance with the new SEC rules, the table below specifies executive compensation paid to Jon Isaac, the Company’s Principal Executive Officer (“PEO”), and the other NEOs for the Company’s three most recently completed fiscal years, and financial performance measures for the Company’s three most recently completed fiscal years. The methodology for calculating amounts presented in the columns “Compensation Actually Paid to PEO” [column (4)] and “Average Compensation Actually Paid to Non-PEO NEOs” [column (6)], including details regarding the amounts that were deducted from, and added to, the Summary Compensation Table totals to arrive at the values presented for Compensation Actually Paid, are provided in the footnotes to the table. With respect to the measures of performance, the table includes the Company’s cumulative total shareholder return (“TSR”) and net income as noted in the Company’s audited financial statements. Also, below is a description of the relationship between the executive compensation actually paid and the Company’s cumulative TSR and Net Income for the periods noted in the Pay vs Performance Table below.

(a)Actual Compensation paid to the PEO in 2023 [column (4)] is less than the Summary Compensation Table (“SCT”) Total [column (3)] resulting from a reduction of the amount paid for Mr. Isaac’s life insurance premiums of $10,226 and $69,177 from the extension of Mr. Isaac's existing equity awards.

(b)Actual Compensation paid to the PEO in 2022 [column (4)] is less than the SCT Total [column (3)] resulting from a reduction of the amount paid for Mr. Isaac’s life insurance premiums of $10,226.

(c)Actual Compensation paid to the PEO in 2021 [column (4)] is less than the SCT Total [column (3)] resulting from a reduction of the amount paid for Mr. Isaac’s life insurance premiums of $10,226, and $76,177 of equity awards granted.

(d)For the Non-PEO NEOs, Average Compensation Actually Paid in 2023 [column (6)] is less than the Average SCT Total [column (5)] as reported for the corresponding year in the “Total” column of the SCT due to equity awards that were granted during 2023. The Non-PEO NEOs for 2023 were: Thomas Sedlak and Eric Althofer.

(e)For the Non-PEO NEOs, Average Compensation Actually Paid in 2022 [column (6)] is less than the Average SCT Total [column (5)] as reported for the corresponding year in the “Total” column of the SCT due to equity awards that were granted during 2022. The Non-PEO NEOs for 2022 were: Weston Godfrey, Jr., Michael J. Stein, and Eric Althofer.

(f)For the Non-PEO NEOs, Average Compensation Actually Paid in 2021 [column (6)] is less than the Average SCT Total [column (5)] as reported for the corresponding year in the “Total” column of the SCT due to equity awards that were granted during 2021. The Non-PEO NEOs for 2021 were: Weston Godfrey, Jr., Michael J. Stein, and Eric Althofer.

(g)Cumulative TSR for the period September 30, 2022 through September 30, 2023 was 12.9%. An investment of $100.00 as of September 30, 2022 would resultingly have a value of $112.93 as of September 30, 2023.

(h)Cumulative TSR for the period September 30, 2021 through September 30, 2022 was (32.3)%. An investment of $100.00 as of September 30, 2021 would resultingly have a value of $67.70 as of September 30, 2022.

(i)Cumulative TSR for the period September 30, 2020 through September 30, 2021 was 313.87%. An investment of $100.00 as of September 30, 2021 would resultingly have a value of $313.87 as of September 30, 2021.