8 unchanged sentences
Projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate.
+Added: Effective March 2, 2026, the Company acquired the Green Giant U.S.
+Added: Frozen business (“GGF”).
+Added: Management excluded from its assessment of the effectiveness of the Company’s internal control over financial reporting as of March 31, 2026, the internal controls of GGF, which represent 7.1% of our total assets and 1.4% of our consolidated revenues included in the consolidated financial statements of the Company as of and for the fiscal year ended March 31, 2026.
+Added: This exclusion is permitted under the rules of the SEC.
Our management assessed the effectiveness of the Company’s internal control over financial reporting as of March 31, 2026.
24 unchanged sentences
Pension Benefits
+Added: Nonqualified Deferred Compensation Table
+Added: Pay Ratio Disclosure
+Added: Pay Versus Performance Disclosure
Compensation of Directors
Compensation Committee Interlocks
−Removed: Pay Versus Performance
−Removed: CEO Pay Ratio
The information included under the heading “Compensation Committee Report” in the Proxy Statement is also incorporated herein by reference;
4 unchanged sentences
The 2007 Equity Plan expires in August 2027 and originally authorized the issuance of up to 100,000 shares of either Class A Common Stock and Class B Common Stock or a combination of the two classes of stock.
−Removed: During fiscal year 2025, 3,870 shares were awarded under the terms of the 2007 Equity Plan.
+Added: During fiscal year 2026, there were 2,187 shares awarded under the terms of the 2007 Equity Plan.
As of March 31, 2026, there were 34,037 shares available for distribution as part of future awards under the 2007 Equity Plan.
20 unchanged sentences
Notes to Consolidated Financial Statements – Years ended March 31, 2026, 2025, and 2024
−Removed: Reports of Independent Registered Public Accounting Firms (PCAOB ID 34 and PCAOB ID 6581)
−Removed: Deloitte & Touche LLP and Rochester, NY
+Added: Reports of Independent Registered Public Accounting Firms (PCAOB ID 34 )
Supplemental Schedule:
9 unchanged sentences
Indemnification Agreement between the Company and the directors of the Company (incorporated by reference to Exhibit 10.3 to the Company’ s Quarterly Report on Form 10-Q for the quarterly period ended September 26, 2020, filed with the SEC on November 4, 2020)
−Removed: Amended and Restated Seneca Foods Corporation Executive Profit Sharing Bonus Plan (incorporated by reference to Exhibit 10.4 to the Company’ s Annual Report on Form 10-K for the fiscal year ended March 31, 2022, filed with the SEC on June 10, 2022)
−Removed: Amended and Restated Seneca Foods Corporation Manager Profit Sharing Bonus Plan (incorporated by reference to Exhibit 10.5 to the Company’ s Annual Report on Form 10-K for the fiscal year ended March 31, 2022, filed with the SEC on June 10, 2022)
+Added: Amended and Restated Seneca Foods Corporation Executive Profit Sharing Bonus Plan (incorporated by reference to Exhibit 10.1 to the Company ’ s Quarterly Report on Form 10-Q for the quarterly period ended June 28, 2025, filed with the SEC on August 7, 2025)
+Added: Amended and Restated Seneca Foods Corporation Manager Profit Sharing Bonus Plan (incorporated by reference to Exhibit 10.2 to the Company ’ s Quarterly Report on Form 10-Q for the quarterly period ended June 28, 2025, filed with the SEC on August 7, 2025)
2007 Equity Incentive Plan effective August 3, 2007 as extended on July 28, 2017 (incorporated by reference to Appendix A to the Company ’ s Proxy Statement dated June 28, 2007)
−Removed: Executive Transition Services Agreement dated as of August 31, 2020 between the Company and Kraig H.
−Removed: Kayser (incorporated by reference to Exhibit 10.1 to the Company’ s Quarterly Report on Form 10-Q for the quarterly period ended September 26, 2020, filed with the SEC on November 4, 2020)
−Removed: Supplemental Retirement Agreement between Seneca Foods Corporation and Kraig H.
−Removed: Kayser (incorporated by reference to Exhibit 10.2 to the Company’ s Quarterly Report on Form 10-Q for the quarterly period ended September 26, 2020, filed with the SEC on November 4, 2020)
−Removed: Supplemental Retirement Agreement between Seneca Foods Corporation and Timothy J.
−Removed: Benjamin (incorporated by reference to Exhibit 10.1 to the Company’ s Current Report on Form 8-K dated June 11, 2021)
Portions of Annual Report to Shareholders for the fiscal year ended March 31, 202 6 (filed herewith)
2 unchanged sentences
Consent of Deloitte & Touche LLP (filed herewith)
−Removed: Consent of Plante Moran, P.C.
−Removed: (filed herewith)
Certification of Paul L.
28 unchanged sentences
/s/ Gregory R.
−Removed: Vice President, Controller,
+Added: Vice President, Controller, and Assistant Secretary
June 11, 2026
−Removed: and Assistant Secretary
(Principal Accounting Officer)
11 unchanged sentences
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.