11 unchanged sentences
Based on this assessment, the management of the Company concluded that the Company’s internal control over financial reporting was effective as of December 31, 2023.
−Removed: This Annual Report on Form 10-K does not include an attestation report on the Company’s internal control over financial reporting from the Company’s independent registered public accounting firm due to the Company’s status as an “emerging growth company” under the JOBS Act.
+Added: The Company's internal control over financial reporting as of December 31, 2023 has been audited by Deloitte & Touche LLP as stated in their report which appears herein.
Changes in Internal Control over Financial Reporting
1 unchanged sentence
Other Information.
+Added: None of our Directors or officers (as defined in Rule 16a-1(f) under the Exchange Act) adopted or terminated a “Rule 10b5-1 trading arrangement” or a “non-Rule 10b5-1 trading arrangement,” as each term is defined in Item 408 of Regulation S-K, during the fiscal quarter ended December 31, 2023.
Disclosure Regarding Foreign Jurisdictions that Prevent Inspections.
1 unchanged sentence
Directors, Executive Officers and Corporate Governance.
−Removed: The information required by this item will be included under the headings “Election of Directors," "Executive Officers," “Corporate Governance,” and “Delinquent Section 16(a) Reports” in our definitive proxy statement for our 2023 Annual Meeting of Stockholders, and such required information is incorporated herein by reference.
+Added: The information required by this item will be included in our definitive proxy statement for our 2024 Annual Meeting of Stockholders, and such required information is incorporated herein by reference.
Executive Compensation.
−Removed: The information required by this item will be included under the headings “Executive Compensation” and “Compensation Committee Interlocks and Insider Participation” in our definitive proxy statement for our 2023 Annual Meeting of Stockholders, and such information is incorporated herein by reference.
+Added: The information required by this item will be included in our definitive proxy statement for our 2024 Annual Meeting of Stockholders, and such information is incorporated herein by reference.
Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters.
−Removed: The information required by this item will be included under the headings “Executive Compensation” and “Compensation Committee Interlocks and Insider Participation” in our definitive proxy statement for our 2023 Annual Meeting of Stockholders, and such information is incorporated herein by reference.
−Removed: The remaining information required by this item will be included under the heading “Security Ownership of Certain Beneficial Owners and Management” in our definitive proxy statement for our 2023 Annual Meeting of Stockholders, and such required information is incorporated herein by reference.
+Added: The information required by this item will be included in our definitive proxy statement for our 2024 Annual Meeting of Stockholders, and such information is incorporated herein by reference.
Certain Relationships and Related Transactions, and Director Independence.
−Removed: The information required by this item will be included under the headings “Certain Relationships and Related Person Transactions,” “Corporate Governance” and “Director Independence” in our definitive proxy statement for our 2023 Annual Meeting of Stockholders, and such information is incorporated herein by reference.
+Added: The information required by this item will be included in our definitive proxy statement for our 2024 Annual Meeting of Stockholders, and such information is incorporated herein by reference.
Principal Accountant Fees and Services.
−Removed: The information required by this item will be included under the heading “Principal Accountant Fees and Services” in our definitive proxy statement for our 2023 Annual Meeting of Stockholders, and such information is incorporated herein by reference.
+Added: The information required by this item will be included in our definitive proxy statement for our 2024 Annual Meeting of Stockholders, and such information is incorporated herein by reference.
Exhibits and Financial Statement Schedules
9 unchanged sentences
Furnished Herewith
−Removed: 3.1 Second Amended and Restated Certificate of Incorporation of The Vita Co co Company, Inc .
+Added: 3.1 Second Amended and Restated Certificate of Incorporation of The Vita Coco Company, Inc.
8-K 001-40950
11 unchanged sentences
10.2 10/25/21
+Added: F orm of Indenture
Amendment to Credit Agreement, by and between All Market Inc., the Guarantors, and Wells Fargo Bank, National Association, dated as of January 11, 2021.
2 unchanged sentences
S-1 333 - 259825
−Removed: 10.3+ Third Amendment to Credit Agreement, by and between All Market Inc., the Guarantors, and Wells Fargo Bank, National Association, dated as of November 2, 2021 .
+Added: 10.3+ Third Amendment to Credit Agreement, by and between The Vita Coco Company, Inc.
+Added: , the Guarantors, and Wells Fargo Bank, National Association, dated as of November 2, 2021 .
10-K 001-10950 10.3 3/14/22
−Removed: 10.4+ Fourth Amendment to the Credit Agreement, by and between All Market Inc., the Guarantors, and Wells Fargo Bank, National Association, dated as of December 5, 2022.
+Added: 10.4+ Fourth Amendment to the Credit Agreement, by and between The Vita Coco Company, Inc.
+Added: , the Guarantors, and Wells Fargo Bank, National Association, dated as of December 5, 2022.
All Market Inc.
41 unchanged sentences
10.13 9/27/21
+Added: E mployment Agreement, by and between The Vita Coco Company, Inc., and Corey Baker, dated as of March 7, 2023
Manufacturing and Purchasing Agreement, by and among Century Agriculture Corporation and All Market Singapore Pte.
8 unchanged sentences
23.1 Consent of Deloitte & Touche LLP Independent Registered Public Accounting Firm.
−Removed: 31.1 Rule 13a-14(a)/15d-14(a) Certification of C h i e f E x e c u t i v e O f f i c e r .
−Removed: 31.2 Rule 13a-14(a)/15d-14(a) Certification of Interim Chief Financial Officer.
+Added: 31.1 Rule 13a-14(a)/15d-14(a) Certification of Chief Executive Officer.
+Added: 31.2 Rule 13a-14(a)/15d-14(a) Certification of Chief Financial Officer.
32.1 Section 1350 Certification of Chief Executive Officer.
−Removed: 32.2 Section 1350 Certification of Interim Chief Financial Officer.
+Added: 32.2 Section 1350 Certification of Chief Financial Officer.
+Added: The Vita Coco Company, Inc.
+Added: Clawback Policy
101.INS Inline XBRL Instance Document - the instance document does not appear in the Interactive Data file because its XBRL tags are embedded within the Inline XBRL document.
13 unchanged sentences
THE VITA COCO COMPANY, INC.
−Removed: March 14, 2023
+Added: February 29, 2024
/s/ Martin Roper
2 unchanged sentences
Name Title Date
−Removed: /s/ Martin Roper Chief Executive Officer and Director March 14, 2023
+Added: /s/ Martin Roper Chief Executive Officer and Director February 29, 2024
Martin Roper (Principal Executive Officer)
−Removed: /s/ Rowena Ricalde Interim Chief Financial Officer March 14, 2023
−Removed: Rowena Ricalde ( Principal Financial and Accounting Officer )
−Removed: /s/ Michael Kirban Chairman and Director March 14, 2023
+Added: /s/ Corey Baker
+Added: Chief Financial Officer
+Added: February 29, 2024
+Added: ( Principal Financial Officer )
+Added: /s/ Rowena Ricalde
+Added: Chief Accounting Officer
+Added: February 29, 2024
+Added: Rowena Ricalde
+Added: ( Principal Accounting Officer )
+Added: /s/ Michael Kirban Chairman and Director February 29, 2024
Michael Kirban
−Removed: /s/ Aishetu Fatima Dozie Director March 14, 2023
+Added: /s/ Aishetu Fatima Dozie Director February 29, 2024
Aishetu Fatima Dozie
/s/ John Leahy
−Removed: Director March 14, 2023
+Added: Director February 29, 2024
/s/ Ira Liran
−Removed: Director March 14, 2023
+Added: Director February 29, 2024
/s/ Eric Melloul
−Removed: Director March 14, 2023
+Added: Director February 29, 2024
/s/ Jane Morreau
−Removed: Director March 14, 2023
+Added: Director February 29, 2024
/s/ Kenneth Sadowsky
−Removed: Director March 14, 2023
+Added: Director February 29, 2024
Kenneth Sadowsky
/s/ John Zupo
−Removed: Director March 14, 2023
+Added: Director February 29, 2024
Compared sentence by sentence after normalising whitespace, quotation marks, case and digits, so re-formatting and restated figures do not read as changed language. Wording changes appear as one removal and one addition. The current filing and the prior one are authoritative.