Quarterlytics / Consumer Defensive / Agricultural Farm Products / Alico, Inc. / FY2018 Annual Report

Alico, Inc.
Annual Report 2018

ALCO · NASDAQ Consumer Defensive
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Ticker ALCO
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Industry Agricultural Farm Products
Employees 199
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FY2018 Annual Report · Alico, Inc.
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

FORM 10-K

þ

¨

ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES
EXCHANGE ACT OF 1934
For the fiscal year ended September 30, 2018
or
TRANSITION REPORT PURSUANT TO SECTION 13 or 15(d) OF THE SECURITIES
EXCHANGE ACT OF 1934
For the transition period

from____________________

to______________________

Commission File Number: 0-261

Alico, Inc.

(Exact name of registrant as specified in its charter)

Florida
(State or other jurisdiction of
incorporation or organization)

10070 Daniels Interstate Court,
 Suite 100, Fort Myers, FL
(Address of principal executive offices)

59-0906081
(I.R.S. Employer Identification No.)

33913
(Zip Code)

Registrant’s telephone number, including area code: 239-226-2000
SECURITIES REGISTERED PURSUANT TO SECTION 12(b) OF THE ACT:

Title of class:
COMMON CAPITAL STOCK,  $1.00 Par value  

Name of each exchange on which registered:
NASDAQ

Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Yes  ¨ No þ

Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act. Yes ¨ No þ

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange
Act of 1934 during the preceding 12 months (or for such shorter period that such registrant was required to file such reports), and (2) has
been subject to such filings requirements for the past 90 days. Yes þ No ¨

Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted and posted
pursuant  to  Rule  405  of  Regulation  S-T  (§232.405  of  this  chapter)  during  the  preceding  12  months  (or  for  such  shorter  period  that  the
registrant was required to submit and post such files). Yes þ No ¨

Indicate by check mark if disclosure of delinquent filers pursuant to Item 405 or Regulation S-K (§229.405 of this chapter) is not contained
herein,  and  will  not  be  contained,  to  the  best  of  registrant’s  knowledge,  in  definitive  proxy  or  information  statements  incorporated  by
reference in Part III of this Form 10-K or any amendment to this Form 10-K.  ¨

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting
company,  or  an  emerging  growth  company.  See  the  definitions  of  “large  accelerated  filer”,  “accelerated  filer”,  “non-accelerated  filer”,
“smaller reporting company” and “emerging growth company” in Rule 12b-2 of the Exchange Act (Check one):

Large accelerated filer ¨
Non-accelerated filer ¨

Accelerated filer þ
Smaller Reporting Company ¨
Emerging Growth Company ¨

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying
with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ¨ 

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act.) Yes  ¨ No þ

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
The aggregate market value of the voting and nonvoting common equity held by non-affiliates based on the closing price, as quoted on the
NASDAQ  Global  Market  as  of  March  29,  2018  (the  last  business  day  of Alico’s  most  recently  completed  second  fiscal  quarter)  was
$89,596,038.  Solely  for  the  purposes  of  this  calculation,  the  registrant  has  elected  to  treat  all  executives,  officers  and  greater  than  10%
stockholders as affiliates of the registrant. There were 7,454,795 shares of common stock outstanding at December 3, 2018.

Portions  of  the  Proxy  Statement  of  Registrant  for  the  2019 Annual  Meeting  of  Stockholders  (to  be  filed  with  the  Commission  under
Regulation 14A within 120 days after the end of the Registrant's fiscal year), are incorporated by reference in Part III of this report.

Documents Incorporated by Reference:

 
 
ALICO, INC.
FORM 10-K
For the fiscal year ended  September 30, 2018

PART I

Item 1. Business
Item 1A. Risk Factors
Item 1B. Unresolved Staff Comments
Item 2. Properties
Item 3. Legal Proceedings
Item 4. Mine Safety Disclosures

PART II

Item 5. Market for Registrant’s Common Equity, Related Stockholder Matters and Issuer Purchases of Equity
Securities
Item 6. Selected Financial Data
Item 7. Management’s Discussion and Analysis of Financial Condition and Results of Operations
Item 7A. Quantitative and Qualitative Disclosures about Market Risk
Item 8. Financial Statements and Supplementary Data
Item 9. Changes in and Disagreements with Accountants on Accounting and Financial Disclosure
Item 9A. Controls and Procedures

Item 9B. Other Information

PART III

Item 10. Directors, Executive Officers and Corporate Governance
Item 11. Executive Compensation
Item 12. Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters
Item 13. Certain Relationships and Related Transactions, and Director Independence
Item 14. Principal Accountants Fees and Services

PART IV

Item 15. Exhibits, Financial Statement Schedules
Signatures

1
8
17
17
17
18

19
22
24
41
42
81
81

81

82
82
82
82
82

83
88

 
 
 
 
Cautionary Statement

This Annual Report on Form 10-K contains certain “forward-looking statements,” as such term is defined in Section 21E of the Securities
Exchange  Act  of  1934  (the  “Exchange  Act”).  They  are  based  on  management’s  current  expectations  and  assumptions  regarding  our
business  and  performance,  the  economy  and  other  future  conditions  and  forecasts  of  future  events,  circumstances  and  results.  These
forward-looking  statements  can  be  identified  by  the  fact  that  they  do  not  relate  strictly  to  historical  or  current  facts.  Forward-looking
statements  often  include  words  such  as  “may,”  “will,”  “could,”  “should,”  “would,”  “believes,”  “expects,”  “anticipates”,  “estimates”,
“projects,” “intends,” “plans” and other words and terms of similar substance in connection with discussions of future operating or financial
performance.  Such  forward-looking  statements  include,  but  are  not  limited  to,  statements  regarding  future  actions,  business  plans  and
prospects, prospective products, trends, future performance or results of current and anticipated products, sales efforts, expenses, interest
rates, the outcome of contingencies, such as legal proceedings, plans relating to dividends, government regulations, the adequacy of our
liquidity to meet our needs for the foreseeable future and our expectations regarding market conditions.

As with any projection or forecast, forward-looking statements are inherently susceptible to uncertainty and changes in circumstances. Our
actual results may vary materially from those expressed or implied in our forward-looking statements. Should known or unknown risks or
uncertainties materialize, or should underlying assumptions prove inaccurate, actual results could vary materially from past results and those
anticipated, estimated or projected. Investors should bear this in mind as they consider forward-looking statements.

We undertake no obligation to update forward-looking statements, whether as a result of new information, future events or otherwise. You
are advised, however, to consult any further disclosures we make on related subjects in our Quarterly Reports on Form 10-Q and Current
Reports on Form 8-K filed with the Securities and Exchange Commission ("SEC"). We provide in Item 1A, “Risk Factors,” a cautionary
discussion of certain risks and uncertainties related to our businesses. These are factors that we believe, individually or in the aggregate,
could cause our actual results to differ materially from expected and historical results. We note these factors for investors as permitted by
Section  21E  of  the  Exchange Act.  In  addition,  the  operation  and  results  of  our  business  are  subject  to  risks  and  uncertainties  identified
elsewhere  in  this Annual  Report  on  Form  10-K  as  well  as  general  risks  and  uncertainties  such  as  those  relating  to  general  economic
conditions. You should understand that it is not possible to predict or identify all such risks. Consequently, you should not consider such
discussion to be a complete discussion of all potential risks or uncertainties.

Item 1. Business

PART I

Alico, Inc. (“Alico”) was incorporated under the laws of the state of Florida in 1960. Collectively with its subsidiaries (the "Company",
"we", "us" or "our"), our business and operations are described below.  For detailed financial information with respect to our business and
our operations, see Management’s Discussion and Analysis of Financial Condition and Results of Operations which is included in Item 7 in
this Annual  Report  on  Form  10-K,  and  the  accompanying  Consolidated  Financial  Statements  and  the  related  Notes  therein,  which  are
included in Item 8. In addition, general information concerning our Company can be found on our website, the internet address of which is
http://www.alicoinc.com. All  of  our  filings  with  the  Securities  and  Exchange  Commission  (the  "SEC")  including,  but  not  limited  to,  the
Annual Reports on Form 10-K, Quarterly Reports on Form 10-Q, Current Reports on Form 8-K, and any amendments thereto, are available
free of charge on our website as soon as reasonably practicable after such material is electronically filed or furnished with the SEC. Our
recent  press  releases  and  information  regarding  corporate  governance,  including  the  charters  of  our  audit,  compensation,  executive  and
nominating  governance  committees,  as  well  as  our  code  of  business  conduct  and  ethics  are  also  available  to  be  viewed  or  downloaded
electronically  at http://www.alicoinc.com. The  information  on  our  website  is  not  part  of  this  report  or  any  other  report  we  file  with  or
furnish to the SEC.

Overview

Alico  is  an  agribusiness  with  a  legacy  of  achievement  and  innovation  in  citrus  and  conservation.  The  Company  owns  approximately
117,000  acres  of  land  in  eight  Florida  counties  (Charlotte,  Collier,  DeSoto,  Glades,  Hardee,  Hendry,  Highlands  and  Polk)  including
approximately 90,000 acres of mineral rights. Our principal lines of business are citrus groves and conservation.

During  the  fiscal  year  ended  September  30,  2015,  the  Company  acquired  three  Florida  citrus  properties  for  total  consideration  of
approximately $363,000,000. These acquisitions made Alico one of the largest citrus producers in the United States of America.

Alico, Inc. operates two divisions: Alico Citrus, a citrus producer, and Alico Water Resources, a leading water storage and environmental
services division.

The Company manages its land based upon its primary usage and reviews its performance based upon two primary classifications - Alico
Citrus and Alico Water Resources and Other Operations. Other Operations includes lease for grazing rights, a lease to a third party of an
aggregate mine and leases of oil extraction rights to third parties, farm lease revenue, the generation of revenues from sod and tree sales
and rental income for office space. Alico presents its financial results and the related discussion based upon its two business segments: (i)
Alico Citrus and (ii) Water Resources and Other Operations.

Recent Developments

Water Storage Contract Approval

In December 2012, the South Florida Water Management District (“SFWMD” or "District") issued a solicitation request for projects to be
considered  for  the  Northern  Everglades  Payment  for  Environmental  Services  Program  ("Program").  In  March  2013,  the  Company
submitted its response proposing a dispersed water management project on a portion of its ranch land. The environmental services project
("Water  Project")  encompasses  a  large-scale  water  storage/nutrient  load  reduction  project  over  approximately  half  of  the  Company's
72,000-acre ranch located in southern Hendry County. The Water Project has the ability to retain 94,000-acre feet of water, making it one
of the largest private storage projects proposed to date and the largest within the Caloosahatchee River watershed. The Water Project was
approved  by  the  South  Florida  Water  Management  District  in  late  2014,  and  the  Company's  engineering  and  environmental  consultants
immediately began working on a detailed design. As a result of the uniqueness of the project site, which consists of over 11,000 acres of
wetlands  and  several  cultural  resource  sites,  considerable  effort  has  been  undertaken  over  the  past  3.5  years  in  securing  necessary
regulatory  approvals  for  the  project  from  both  the  State  of  Florida  and  the  federal  government. In  addition,  the  project  requires  close
coordination with adjacent landowners, as well as the water control districts that serve those landowner/properties. On September 29, 2015,
the  SFWMD  amended  the  contract  to  extend  it  for  an  additional  year. In  2016,  the  Florida  Department  of  Environmental  Protection
included the project in the State’s Northern Everglades Public-Private Partnership Program.

The  contract  term  is  eleven  years  and  allows  up  to  one  year  for  implementation  (design,  permitting,  construction  and  construction
completion  certification)  and  ten  years  of  operation,  whereby  the  Company  will  provide  water  retention  services.  Payment  for  these
services includes an amount not to exceed $4,000,000 of reimbursement for implementation. In addition, the contract provides an annual
fixed payment of $12,000,000 for operations and maintenance costs, as long as the project is in compliance with the contract and subject to
annual District Board approval of funding. The contract specifies that the District Board has to approve

1

the payments annually through its budget process and there can be no assurance that it will approve the annual fixed payments. The Florida
budget for the state’s 2018/2019 fiscal year as approved included Save Our Everglades trust/legacy Florida funding for the Program. On
September  19,  2018  the  SFWMD  issued  a  press  release  announcing  the  issuance  of  an  Environmental  Resource  Permit  for Alico.  The
SFWMD release also stated that (i) the issuance of the permit cleared the path for Alico to deliver a dispersed water storage project in the
Caloosahatchee Watershed, (ii) Alico has all necessary state approvals to proceed, and (iii) the project is expected to be operational within
one  year  from  the  start  of  construction,  which  is  contingent  on Alico  securing  additional  local  and  federal  approvals.  These  approvals
include a compatible use agreement from the Natural Resources Conservation Service, as well as approvals from the local water control
districts. Construction  will  begin  immediately  upon  receipt  of  permits. Annual  fixed  payments  will  not  commence  until  completion  of
construction. The Company anticipates receiving all necessary regulatory approvals within the next four to six months. The Company has
not recognized any revenue to date from the contract. Operating expenses were approximately $1,619,000, $1,794,000  and $2,322,000 for
each of the three years ended September 30, 2018, 2017 and 2016, respectively.

Tender Offer

On September 5, 2018, the Board of Directors approved and Alico announced the commencement of an issuer offer (the “Tender Offer”) to
purchase up to $19,999,990 in value of shares of its common stock at a purchase price of $34.00 per share. On October 3, 2018, upon the
terms and subject to the conditions described in the Offer to Purchase dated September 5, 2018, Alico repurchased an aggregate of 752,234
shares at a price of $34.00 per share aggregating $25,575,956. These shares represented approximately 9.2% of the total number of shares
of the Company’s common stock issued and outstanding as of October 2, 2018. Included in the 752,234 shares were 163,999 shares that the
Company  elected  to  purchase  pursuant  to  its  right  to  purchase  up  to  an  additional  2%  of  its  outstanding  shares  of  common  stock.  734
Investors, LLC, Alico’s largest stockholder since 2013, participated in the Tender Offer and sold a small percentage of its holdings of the
Company’s common stock. Members of neither the management team nor the Board of Directors sold any shares directly to the Tender
Offer.

Hurricane Irma

Florida’s citrus industry was hit hard by the impacts of Hurricane Irma during the 2017-2018 season. Alico’s 2018 production was down by
approximately  36%  from  the  prior  season.  While  we  lost  a  small  percentage  of  trees,  the  force  and  duration  of  the  storm  impacted  the
majority of the groves. Based upon prior experience with serious storms of this nature, we expect it will take at least two seasons for the
groves to recover to pre-hurricane production levels. We finished with production of 4,827,000 boxes in fiscal year 2018 and anticipate an
increase in production in fiscal year 2019 to 6,300,000-6,600,000 boxes and a return to pre-hurricane production levels by fiscal year 2020,
which is approximately 7,900,000 boxes.

Through  November  30,  2018,  the  Company  received  insurance  proceeds  relating  to  Hurricane  Irma  of  approximately  $477,000  for
property and casualty damage claims and approximately $8,952,000 for crop claims, which have been recorded in operating expenses. The
Company  has  additional  property  and  casualty  claims  outstanding  and  is  awaiting  determination  of  additional  proceeds,  if  any,  to  be
received. In addition to the commercial insurance claims which have been submitted, the Company may be eligible for Irma federal relief
programs  distributed  by  the  Farm  Service Agency  under  the  2017  Wildfires  and  Hurricane  Indemnity  Program  (2017  WHIP)  as  well  as
block grants that will be administered through the State of Florida. The specifics of the programs are still being finalized and at this time,
the Company cannot determine the amount of federal relief funds which will be received or when these funds will be disbursed.

Alico 2.0 Modernization Program

On  November  16,  2017,  we  announced  the Alico  2.0  Modernization  Program  (“Alico  2.0”).  This  program  is  transforming  three  legacy
businesses (Alico, Orange Co., and Silver Nip) into a single efficient enterprise, Alico Citrus, so we will remain one of the leaders in the
U.S. citrus industry. This initiative explored every aspect of Alico’s citrus and ranch operations, including corporate and operational cost
structures, grove costs, purchasing and procurement, non-performing and under-performing assets, professional fees, and human resources
efficiency.

Under this program, we expected to reduce citrus total expenses per acre to $2,164/acre and the cost to produce a pound solid to $1.56 when
Alico  2.0  is  fully  implemented  in  2020.  These  efficiencies  are  being  achieved  through  better  purchasing,  more  precise  application  of
selected fertilizers and chemicals, outsourcing work such as harvesting, hauling, and certain caretaking  tasks,  and  by  streamlining  grove
management.  We  have  also  deployed  a  more  efficient  labor  model  that  is  consistent  and  uniform  for  field  staffing  and  grove  operating
programs and aligns with the geographical footprint of the citrus groves.

In  combination  with  these  efforts,  the  Company  is  working  to  maintain  operational  efficiencies  and  deploy  its  resources  to  solidify  the
Company's position as a leader in the recovering citrus industry.

2

Alico  2.0  also  led  us  to  decide  to  divest  assets  that  generated  low  rates  of  return  and  shut  down  parts  of  our  operations  that  were  not
profitable. Alico Citrus has shut down its nursery in Gainesville, Florida, is in the process of selling its trailers and has either sold or is in
the process of selling real estate assets that are not strategic to our business plan.

In January 2018, the Company sold its breeding herd and leased grazing rights on the Alico Ranch to a third party operator. However, the
Company  continues  to  own  the  property  and  continues  to  conduct  its  long-term  water  dispersement  program  and  wildlife  management
programs. As part of the sales transaction, the Company expensed all inventory costs that were accumulated at the date of sale.

Alico 2.0 also included an enhanced program to plant more citrus trees. The Company planted over 400,000 trees in fiscal year 2018 to
help  position  the  Company  for  future  production  growth  beyond  2020.  The  Company  believes  that  its  current  acreage  can  produce
10,000,000 boxes per year on a sustained basis, even in an environment where citrus greening continues.

Termination Proceedings against Mr. Remy W. Trafelet

On November 19, 2018, Alico, with unanimous approval of the members of the Board of Directors, other than Remy W. Trafelet, notified
Mr.  Trafelet,  the  Company's  President  and  Chief  Executive  Officer  and  a  member  of  the  Board  of  Directors,  that  it  intends  to  consider
terminating  his  employment  for  “cause”  pursuant  to  the  terms  of  his  employment  agreement  with  the  Company  and  option  agreements
entered  into  under  the  Company's  Stock  Incentive  Plan  of  2015  (collectively,  the  “Compensation  Documents”).  As  required  by  the
Compensation Documents, the Company will schedule a special meeting of the Board of Directors at a future date, at which meeting Mr.
Trafelet and his counsel (if he so elects) may meet with the Board of Directors to address this matter. The Board of Directors will make its
final  determination  as  to  Mr.  Trafelet’s  employment  following  such  meeting.  Mr.  Trafelet  has  been  placed  on  paid  administrative  leave
pending the outcome of these proceedings. On November 28, 2018, the parties in the Florida Litigation (as defined below) stipulated to an
order which provides, among other things, that pending the resolution of the Delaware Litigation (as defined below), the Board of Directors
shall  not  take  any  action  out  of  the  routine  day-to-day  operations  conducted  in  the  ordinary  course  of  business,  including  removing  any
corporate officers or directors from positions held as of November 27, 2018. For more information, see Item 3, "Legal Proceedings."

Appointment of Interim President

In connection with the commencement of the termination proceedings against Mr. Trafelet, Benjamin D. Fishman, a current member of the
Board of Directors, was appointed to serve as Interim President of the Company, effective as of November 19, 2018. Henry R. Slack, the
Company's Executive Chairman, and Mr. Fishman will manage the Company during the pendency of the termination proceedings. Neither
Mr. Slack nor Mr. Fishman will receive any incremental compensation for their service during this period. In connection with assuming
such  interim  role,  Mr.  Fishman  has  stepped  down  from  the Audit  Committee  of  the  Board  of  Directors,  and  Mr. Andrew  Krusen  has
assumed the Chairmanship of the Audit Committee.

Operating Segments

Operating  segments  are  defined  in  Financial Accounting  Standards  Board  ("FASB")  - Accounting  Standards  Codification  ("ASC") ASC
Topic 280, "Segment Reporting" as components of public entities that engage in business activities from which they may earn revenues and
incur  expenses  for  which  separate  financial  information  is  available  and  which  is  evaluated  regularly  by  the  Company’s  chief  operating
decision maker (“CODM”) in deciding how to assess performance and allocate resources. For the fiscal years ended September 30, 2018
and 2017 the Company’s CODM assessed performance and allocated resources based on two operating segments: (i) Alico Citrus and (ii)
Water Resources and Other Operations.

Commencing in Alico's fiscal year 2018, the Company operates two business segments related to its various land holdings, as follows:

•

Alico Citrus includes activities related to planting, owning, cultivating and/or managing citrus groves in order to produce fruit for
sale to fresh and processed citrus markets, including activities related to the purchase and resale of fruit and value-added services,
which include contracting for the harvesting, marketing and hauling of citrus.

• Water  Resources  and  Other  Operations  consists  of  activities  related  to  water  conservation,  leasing  of  grazing  rights,  mining
royalties  and  other  less  significant  lines  of  business.  Also  included  are  activities  related  to  owning  and/or  leasing  improved
farmland. Improved farmland is acreage that has been converted, or is permitted to be converted, from native pasture and which
may have various improvements including irrigation, drainage and roads.

Prior to the sale of the breeding herd in January 2018, the Company’s business also included cattle ranching.

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The Land We Manage

We  regularly  review  our  land  holdings  to  determine  the  best  use  of  each  parcel  based  upon  our  management  expertise.  Our  total  return
profile is a combination of operating income potential and long-term appreciation. Land holdings not meeting our total return criteria are
considered surplus to our operations and will be sold or exchanged for land considered to be more compatible with our business objectives
and total return profile.

Our land holdings and the operating activities in which we engage are categorized in the following table:

Gross Acreage  

Operating Activities

Alico Citrus

Citrus Groves
Citrus Nursery

Water Resources and Other Operations

Ranch
Other Land

Total

Alico Citrus

44,983   Citrus Cultivation

22   Citrus Tree Development

45,005  

70,322   Leasing and Conservation

1,434   Mining lease; Office

116,761  

We own and manage citrus land in DeSoto, Polk, Collier, Hendry, Charlotte, Highlands, and Hardee Counties and engage in the cultivation
of citrus trees to produce citrus for delivery to the fresh and processed citrus markets. Alico citrus groves total approximately  45,000 gross
acres or 38.5% of our land holdings.

Our citrus acreage is detailed in the following table:

Producing

Net Plantable
Developing

Fallow

 DeSoto County
 Polk County
 Collier County
 Hendry County
 Charlotte County
 Highlands County
 Hardee County

Total

14,980
4,576
4,261
3,546
1,729
1,063
403
30,558

1,096
—
—
57
—
—
—
1,153

Total Plantable
16,558
4,576
4,261
3,778
1,867
1,063
403
32,506

Support & Other
4,650
2,229
2,905
1,707
676
161
171
12,499

482
—
—
175
138
—
—
795

Gross

21,208
6,805
7,166
5,485
2,543
1,224
574
45,005

Of the approximately 45,000 gross acres of citrus land we own and manage, approximately 12,500 acres are classified as support acreage.
Support  acreage  includes  acres  used  for  roads,  barns,  water  detention,  water  retention  and  drainage  ditches  integral  to  the  cultivation  of
citrus  trees,  but  which  are  not  capable  of  directly  producing  fruit.  In  addition,  we  own  a  small  citrus  tree  nursery  and  utilize  the  trees
produced in our own operations. The approximately 32,500 remaining acres are classified as net plantable acres. Net plantable acres are
those that are capable of directly producing fruit. These include acres that are currently producing, acres that are developing (acres that are
planted with trees too young to commercially produce fruit) and acres that are fallow.

Our Alico Citrus business segment cultivates citrus trees to produce citrus for delivery to the processed and fresh citrus markets. Our sales
to the processed market were approximately 93.7%, 91.7% and 86.9% of Alico Citrus revenues for the fiscal years ended September 30,
2018, 2017 and 2016, respectively. We produce Early and Mid-Season varieties, primarily Hamlin oranges, as well as a Valencia variety
for the processed market. We deliver our fruit to the processors in boxes which each contains approximately 90 pounds of oranges. Because
the processors convert the majority of the citrus crop into orange juice, they generally do not buy their citrus on a per box basis, but rather
on a pound solids basis, which is the measure of the soluble solids (sugars and acids)

4

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
    
 
 
 
 
 
contained  in  one  box  of  citrus  fruit.  We  produced  approximately  26,513,000, 42,611,000,  and 51,404,000  pound  solids  for  each  of  the
fiscal years ended September 30, 2018, 2017 and 2016, respectively, from boxes delivered to processing plants of approximately 4,702,000,
7,259,000 and 8,829,000, respectively. As previously indicated, the falloff is fiscal year 2018 was in large part attributable to the impact of
Hurricane Irma.

The  average  pound  solids  per  box  was  5.64,  5.87  and  5.82  for  each  of  the  fiscal  years  ended September  30,  2018,  2017  and 2016,
respectively.

We generally use multi-year contracts with citrus processors that include pricing structures based on a minimum (“floor”) price with a price
increase (“rise”) based on market conditions. Therefore, if pricing in the market is favorable relative to our floor price, we benefit from the
incremental difference between the floor and the final market price.

Our  citrus  produced  for  the  processed  citrus  market  in  fiscal  year  2018-2019  under  our  largest  agreement  will  be  under  minimum  floor
price ranging from $2.05 to $2.15 per pound solid and rise price from $2.50 to $2.65 per pound solid. Under this agreement, if the market
price exceeds the rise prices, then 50% of the excess will be added to the rise price. Under our next largest agreement, our citrus produced
will be under a minimum floor price of $2.60 per pound solid and rise price of $3.30 per pound solid. We believe that other markets are
available for our citrus products; however, new arrangements may be less favorable than our current contracts.

Our sales to the fresh citrus market constituted approximately 2.6%, 4.6% and 3.8% of our Alico Citrus revenues for the fiscal years ended
September 30, 2018, 2017 and 2016, respectively. We produce numerous varieties for the fresh fruit market including grapefruit, navel and
other fresh varieties. Generally, our fresh fruit is sold to packing houses by the box and the packing houses are responsible for the harvest
and  haul  of  these  boxes.  We  produced  approximately 125,000, 328,000  and 402,000  fresh  fruit  boxes  for  each  of  the  fiscal  years  ended
September 30, 2018, 2017 and 2016, respectively. The majority of our citrus harvested for the fresh citrus market in fiscal year 2018-2019
is under fixed price contracts.

Revenues from our Alico Citrus  operations  were  approximately 96.1%, 95.1%  and 95.2% of our total operating revenues for each of the
fiscal years ended September 30, 2018, 2017 and 2016, respectively.

Water Resources and Other Operations

We own and manage land in Collier, Glades, and Hendry Counties and engaged in cattle grazing and sales, sod and native plant sales, and
still continue with land leasing for recreational and grazing purposes, conservation, and mining activities. Our Water Resources and Other
Operations land holdings total approximately 72,000 gross acres, or 61.5% of our total acreage.

Our Water Resources and Other Operations acreage is detailed in the following table as of September 30, 2018:

Hendry County
Glades County
Collier County
Total

Acreage

67,208
526
4,022
71,756

In January 2018, the Company sold its breeding herd and leased grazing rights on the Alico Ranch to a third party operator. The
Company continues to own the property and conduct its long-term water dispersement program and wildlife management programs. As part
of the sales transaction, the Company expensed all cattle inventory costs that were accumulated at the date of sale.

In fiscal year 2017, our cattle operation was engaged in the production of beef cattle in Hendry and Collier Counties. The breeding herd
consisted of approximately 8,700 cows and bulls. We primarily sold our calves to feed yards and yearling grazing operations in the United
States. We also sold cattle through local livestock auction markets and to contract cattle buyers in the United States. These buyers provided
ready  markets  for  our  cattle.  Revenues  from Water  Resources  and  Other  Operations  were  approximately 3.9%,  4.9%  and  4.8%  of  total
operating revenues for each of the fiscal years ended September 30, 2018, 2017 and 2016, respectively.

Our Strategy

Our core business strategy is to maximize stockholder value through continuously improving the return on our invested capital, either by
holding and managing our existing land through skilled agricultural production, leasing, or other opportunistic means

5

 
of monetization, disposing of under productive land or business units and acquiring new land or operations with appreciation potential.

Our objectives are to produce the highest quality agricultural products, create innovative land uses, opportunistically acquire and convert
undervalued assets, sell under-productive land and other assets not meeting our total return profile, generate recurring and sustainable profit
with the appropriate balance of risk and reward, and exceed the expectations of stockholders, customers, clients and partners.

Our strategy is based on best management practices of our agricultural operations and the environmental and conservation stewardship of
our  land  and  natural  resources.  We  manage  our  land  in  a  sustainable  manner  and  evaluate  the  effect  of  changing  land  uses  while
considering new opportunities. Our commitment to environmental stewardship is fundamental to the Company’s core beliefs.

Seasonal Nature of Business

As with any agribusiness enterprise, our agribusiness operations and revenues are predominantly seasonal in nature. The following table
illustrates the seasonality of our agribusiness revenues:

Fiscal Year

Q1
Ending 12/31
Oct Nov Dec

Q2
Ending 3/31

Q3
Ending 6/30

Jan

Feb Mar Apr May

Jun

Q4
Ending 9/30
Jul Aug Sept

Harvest Fresh and Early/Mid Varieties of Oranges

Harvest Valencia Oranges

Significant Customers

Revenue from Tropicana represented approximately 87%, 86% and 32.5% of our consolidated revenue for the fiscal years ended September
30,  2018,  2017  and  2016,  respectively. The  revenue  in  fiscal  year  2018  from  Tropicana  was  generated  primarily  from  two  separate
contracts. This revenue was generated from the sale of our citrus product in the processed market. No other customer provided more than
6% of our consolidated revenue in fiscal year 2018 or 2017. In the fiscal year 2016, 34.2% of the revenue was obtained through Minute
Maid.

Competition

The orange and specialty citrus markets are intensely competitive, but no single producer has any significant market power over any market
segments, as is consistent with the production of most agricultural commodities. Citrus is grown domestically in several states including
Florida,  California, Arizona  and  Texas,  as  well  as  foreign  countries,  most  notably  Brazil.  Competition  is  impacted  by  several  factors
including quality, production, demand, brand recognition, market prices, weather, disease, export/import restrictions and foreign currency
exchange rates.

Environmental Regulations

Our operations are subject to various federal, state and local laws regulating the discharge of materials into the environment. Management
believes  we  are  in  compliance  with  all  such  rules  including  permitting  and  reporting  requirements.  Historically,  compliance  with
environmental regulations has not had a material impact on our financial position, results of operations or cash flows.

Management monitors environmental legislation and requirements and makes every effort to remain in compliance with such regulations.
In addition, we require lessees of our property to comply with environmental regulations as a condition of leasing.

6

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Employees

As of September 30, 2018, we had 233 full-time employees. Our employees work in the following divisions:

Alico Citrus
Water Resources and Other Operations
Corporate, General, Administrative and Other
 Total employees

212
0
21
233

None of our employees are subject to a collective bargaining agreement. We believe that our relations with our employees are good.

Capital Resources and Raw Materials

Management believes that the Company will be able to meet its working capital requirements for at least the next 12 months, and over the
long term, through internally generated funds, cash flows from operations, the sale of under-productive land and other assets, our existing
lines of credit and access to capital markets. The Company has commitments that provide for lines of revolving credit that are available for
our general and corporate use.

Raw  materials  needed  to  cultivate  the  various  crops  grown  by  the  Company  consist  primarily  of  fertilizers,  herbicides  and  fuel  and  are
readily available from local suppliers.

Available Information

We provide electronic copies of our SEC filings free of charge upon request. Any information posted on or linked from our website is not
incorporated by reference in this Annual Report on Form 10-K. The SEC also maintains a website at http://www.sec.gov, which contains
annual, quarterly and current reports, proxy and information statements and other information regarding issuers that file electronically with
the SEC.  

7

Item 1A. Risk Factors

Our  business  and  results  of  operations  are  subject  to  numerous  risks  and  uncertainties,  many  of  which  are  beyond  our  control.    The
following is a description of the known factors that we believe may materially affect our business, financial condition, results of operations
or cash flows.  They should be considered carefully, in addition to the information set forth elsewhere in this Annual Report on Form 10-K,
including  Item  7,  Management’s  Discussion  and  Analysis  of  Financial  Condition  and  Results  of  Operations  and  Item  8,  Financial
Statements  and  Supplementary  Data,  including  the  related  Notes  to  the  Consolidated  Financial  Statements  in  making  any  investment
decisions with respect to our securities.  Additional risks or uncertainties that are not currently known to us that we currently deem to be
immaterial  or  that  could  apply  to  any  company  could  also  materially  adversely  affect  our  business,  financial  condition,  results  of
operations or cash flows.

Risks Related to our Business

Adverse  weather  conditions,  natural  disasters  and  other  natural  conditions,  including  the  effects  of  climate  change,  could  impose
significant costs and losses on our business.

Fresh  produce  is  vulnerable  to  adverse  weather  conditions,  including  windstorms,  floods,  drought  and  temperature  extremes,  which  are
quite common and may occur with higher frequency or be less predictable in the future due to the effects of climate change. Unfavorable
growing  conditions  can  reduce  both  crop  size  and  crop  quality.  In  extreme  cases,  entire  harvests  may  be  lost  in  some  geographic  areas.
Citrus groves are subject to damage from frost and freezes, and this has happened periodically in the recent past, including most recently the
impact from Hurricane Irma. In some cases, the fruit is damaged or ruined; in the case of extended periods of cold, the trees can also be
damaged  or  killed.  These  factors  can  increase  costs,  decrease  revenues  and  lead  to  additional  charges  to  earnings,  which  may  have  a
material adverse effect on our business, results of operations, financial condition and cash flows.

Our  citrus  groves  are  subject  to  damage  and  loss  from  disease  including  but  not  limited  to  citrus  greening  and  citrus  canker  which
could negatively impact our business, financial condition, results of operations and cash flows.

Our  citrus  groves  are  subject  to  damage  and  loss  from  diseases  such  as  citrus  greening  and  citrus  canker.  Each  of  these  diseases  is
widespread in Florida and exists in our citrus groves and in the areas where our citrus groves are located. The success of our citrus business
is directly related to the viability and health of our citrus groves.

Citrus greening is one of the most serious citrus plant diseases in the world. Once a tree is infected, its productivity generally decreases.
While the disease poses no threat to humans or animals, it has devastated citrus crops throughout the United States and abroad. Named for
its green, misshapen fruit, citrus greening disease has now killed millions of citrus plants in the southeastern United States and has spread
across the entire country. Infected trees produce fruits that are green, misshapen and bitter, unsuitable for sale as fresh fruit or for juice.
Infected trees can die within a few years. At the present time, there is no known cure for citrus greening once trees have become infected.
Primarily, as a result of citrus greening, orange production in the State of Florida has continued to drop. According to the U.S. Department
of Agriculture, Florida had its smallest orange harvest in 54 years in the 2017-2018 harvest season. The USDA's forecast of approximately
77,000,000 boxes of oranges for the 2018-2019 season is down more than 48.7% from the approximately  150,000,000  boxes  during  the
2004-05 season when citrus greening was discovered.

Citrus  canker  is  a  disease  affecting  citrus  species  and  is  caused  by  a  bacterium  which  is  spread  by  contact  with  infected  trees  or  by
windblown transmission. There is no known cure for citrus canker at present although some management practices, including the use of
copper-based  bactericides,  can  mitigate  its  spread  and  lessen  its  effect  on  infected  trees;  however,  there  is  no  assurance  that  currently
available technologies will control such disease effectively.

Both  of  these  diseases  pose  a  significant  threat  to  the  Florida  citrus  industry  and  to  our  citrus  groves.  While  we  use  best  management
practices  to  attempt  to  control  diseases  and  their  spread,  there  can  be  no  assurance  that  our  mitigation  efforts  will  be  successful.  These
diseases can significantly increase our costs which could materially adversely affect our business, financial condition, results of operations
and cash flows. Our citrus groves produce the significant majority of our annual operating revenues. A significant reduction in available
citrus from our citrus groves could decrease our operating revenues and materially adversely affect our business, financial condition, results
of operations and cash flows.

8

    
Our citrus groves are geographically concentrated in Florida and the effects of adverse weather conditions including hurricanes and
tropical storms could adversely affect our results of operations, financial position and cash flows.

Our  citrus  operations  are  concentrated  in  central  and  south  Florida  with  our  groves  located  in  parcels  in  DeSoto,  Polk,  Collier,  Hendry,
Charlotte, Highlands, and Hardee Counties. Because our groves are located in close proximity to each other, the impact of adverse weather
conditions  may  be  material  to  our  results  of  operations,  financial  position  and  cash  flows.  Florida  is  particularly  susceptible  to  the
occurrence of hurricanes and tropical storms. Depending on where any particular hurricane or tropical storm makes landfall, our properties
could  experience  significant,  if  not  catastrophic  damage.  Hurricanes  and  tropical  storms  have  the  potential  to  destroy  crops  and  impact
citrus production through the loss of fruit and destruction of trees and/or plants either as a result of high winds or through the spread of
windblown disease. Such damage could materially affect our citrus operations and could result in a loss of operating revenues from those
products for a multi-year period. We seek to minimize hurricane risk by the purchase of insurance contracts, but the majority of our crops
remain uninsured. In addition to hurricanes and tropical storms, the occurrence of other natural disasters and climate conditions in Florida,
such as tornadoes, floods, freezes, unusually heavy or prolonged rain, droughts and heat waves, could have a material adverse effect on our
operations and our ability to realize income from our crops or properties.

During September 2017, we experienced significant fruit loss as a result of Hurricane Irma, which negatively impacted both the Company's
revenues and earnings for fiscal year 2018, and will most likely negatively impact the Company's revenues and earnings, to a lesser degree,
for fiscal year 2019.

A  significant  portion  of  our  revenues  are  derived  from  our  citrus  business  and  any  adverse  event  affecting  such  business  could
disproportionately harm our business.

Our revenues from our citrus business were approximately 96.1%, 95.1% and 95.2% of our operating revenues in fiscal years 2018, 2017
and 2016, respectively. Our citrus division is one of the largest citrus producers in the United States and because of the significance of the
revenues  derived  from  this  business,  we  are  more  vulnerable  to  adverse  events  or  market  conditions  affecting  our  citrus  business  which
could have a significant impact on our overall results of operations, financial condition and cash flows.

We depend on our relationship with Tropicana for a significant portion of our business.  Any disruption in this relationship could harm
our  sales. Additionally,  if  certain  criteria  are  not  met  under  one  of  our  contracts  with  Tropicana,  we  could  experience  a  significant
reduction in revenues and cash flows.

The Company's contracts with Tropicana accounted for 86.6%, 85.6% and 32.5% of the Company's revenues in fiscal years 2018, 2017 and
2016, respectively. The revenue for Tropicana is generated among several contracts. Should there be any change in our current relationship
structure, whereby they do not buy our oranges, we would need to find replacement buyers to purchase our remaining crop, which could
take  time  and  expense  and  may  result  in  less  favorable  terms  of  sale.  The  loss  of  Tropicana  as  a  customer  or  significant  reduction  in
business with Tropicana may cause a material adverse impact to our financial position, results of operations and cash flows.

Our agricultural products are subject to supply and demand pricing which is not predictable.

Agricultural  operations  traditionally  provide  almost  all  of  our  operating  revenues  with  citrus  being  the  largest  portion  and  are  subject  to
supply and demand pricing. While according to Nielsen data consumer demand for orange juice has decreased significantly to its lowest
level in almost a decade, we have been able to offset the impact of such decline with higher prices based on a lower supply of available
oranges.  However,  there  can  be  no  assurance  that  we  will  be  able  to  continue  to  do  so  if  demand  continues  to  decline. Although  our
processed citrus is subject to minimum pricing, we are unable to predict with certainty the final price we will receive for our products. In
some instances the harvest and growth cycle will dictate when such products must be marketed which may or may not be advantageous in
obtaining the best price. Excessive supplies tend to cause severe price competition and lower prices for the commodity affected. Limited
supply  of  certain  agricultural  commodities  due  to  world  and  domestic  market  conditions  can  cause  commodity  prices  to  rise  in  certain
situations. We attempt to mitigate these risks by using contracts with citrus processors that include pricing structures based on a minimum
(“floor”) price and with a price increase (“rise”) if market prices exceed the floor price.

There is no assurance that Alico 2.0 will provide the cost savings that we expect, or that we will fully realize the benefits we expect from
the program.

On November 16, 2017, we announced Alico 2.0, which we expect will result in a significant citrus grove cost savings and a decline in
Alico Citrus’ general and administrative expenses. There is no assurance that our Alico 2.0 will provide the cost savings that we expect, or
that we will fully realize the benefits we expect from the program.

9

If we are unable to successfully develop and execute our strategic growth initiatives, or if they do not adequately address the challenges
or opportunities we face, our business, financial condition and prospects may be adversely affected.

Our success is dependent, in part, on our ability to identify, develop and execute appropriate strategic growth initiatives that will enable us
to  achieve  sustainable  growth  in  the  long  term.  The  implementation  of  our  strategic  initiatives  is  subject  to  both  the  risks  affecting  our
business generally and the inherent risks associated with implementing new strategies. These strategic initiatives may not be successful in
generating  revenues  or  improving  operating  profit  and,  if  they  are,  it  may  take  longer  than  anticipated. As  a  result  and  depending  on
evolving  conditions  and  opportunities,  we  may  need  to  adjust  our  strategic  initiatives  and  such  changes  could  be  substantial,  including
modifying  or  terminating  one  or  more  of  such  initiatives.  Termination  of  such  initiatives  may  require  us  to  write  down  or  write  off  the
value  of  our  investments  in  them.  Transition  and  changes  in  our  strategic  initiatives  may  also  create  uncertainty  in  our  employees,
customers  and  partners  that  could  adversely  affect  our  business  and  revenues. In  addition,  we  may  incur  higher  than  expected  or
unanticipated costs in implementing our strategic initiatives, attempting to attract revenue opportunities or changing our strategies. There is
no assurance that the implementation of any strategic growth initiative will be successful, and we may not realize anticipated benefits at
levels we project or at all, which would adversely affect our business, financial condition and prospects.

We are subject to the risk of product contamination and product liability claims.

The sale of agricultural products for human consumption involves the risk of injury to consumers. Such injuries may result from tampering
by  unauthorized  third  parties,  product  contamination  or  spoilage,  including  the  presence  of  foreign  objects,  substances,  chemicals,  other
agents,  or  residues  introduced  during  the  growing,  storage,  handling  or  transportation  phases.  While  we  are  subject  to  governmental
inspection and regulations and believe our facilities comply in all material respects with all applicable laws and regulations, we cannot be
sure that our agricultural products will not cause a health-related illness in the future or that we will not be subject to claims or lawsuits
relating  to  such  matters.  Even  if  a  product  liability  claim  is  unsuccessful  or  is  not  fully  pursued,  the  negative  publicity  surrounding  any
assertion  that  our  products  caused  illness  or  injury  could  adversely  affect  our  reputation  with  existing  and  potential  customers  and  our
corporate and brand image. Moreover, claims or liabilities of this sort might not be covered by our insurance or by any rights of indemnity
or contribution that we may have against others. We maintain product liability insurance, however, we cannot be sure that we will not incur
claims or liabilities for which we are not insured or that exceed the amount of our insurance coverage.

Our agricultural operations are subject to water use regulations restricting our access to water.

Our operations are dependent upon the availability of adequate surface and underground water. The availability of water is regulated by the
state of Florida through water management districts which have jurisdiction over various geographic regions in which our lands are located.
Currently, we have permits in place for the next 15 to 20 years for the use of underground and surface water which are adequate for our
agricultural needs.

Surface  water  in  Hendry  County,  where  much  of  our  agricultural  land  is  located,  comes  from  Lake  Okeechobee  via  the  Caloosahatchee
River  and  a  system  of  canals  used  to  irrigate  such  land.  The  Army  Corps  of  Engineers  controls  the  level  of  Lake  Okeechobee  and
ultimately determines the availability of surface water even though the use of water has been permitted by the state of Florida through the
water management district. The Army Corps of Engineers decided in 2010 to lower the permissible level of Lake Okeechobee in response
to  concerns  about  the  ability  of  the  levee  surrounding  the  lake  to  restrain  rising  waters  which  could  result  from  hurricanes.  Changes  in
availability of surface water use may result during times of drought, because of lower lake levels and could materially adversely affect our
agricultural operations, financial condition, results of operations and cash flows.

Changes in immigration laws could impact our ability to harvest our crops.

We  engage  third  parties  to  provide  personnel  for  our  harvesting  operations.  The  availability  and  number  of  such  workers  is  subject  to
decrease if there are changes in the U.S. immigration laws. Immigration reform and enforcement is currently attracting significant attention
in the current U.S. administration and U.S. Congress, with enforcement operations taking place across the country, resulting in arrests and
detentions of unauthorized workers. If new immigration legislation is enacted in the U.S. and/or if enforcement actions are taken against
available personnel, such legislation and/or enforcement activities may contain provisions that could significantly reduce the number and
availability of workers. Termination of a significant number of personnel who are found to be unauthorized workers or the scarcity of other
available personnel to harvest our agricultural products could cause harvesting costs to increase or could lead to the loss of product that is
not timely harvested which could have a material adverse effect to our citrus grove business, financial condition, results of operations and
cash flows.

10

    
Our acquisition of additional agricultural assets and other businesses could pose risks.

We  seek  to  opportunistically  acquire  new  agricultural  assets  from  time  to  time  that  we  believe  would  complement  our  business.  For
example, in fiscal year 2015 we acquired three Florida citrus properties, including Orange-Co and Silver Nip Citrus, which resulted in our
citrus  division  being  one  of  the  largest  citrus  producers  in  the  United  States.  While  we  expect  that  our  past  and  future  acquisitions  will
successfully complement our business, we may fail to realize all of the anticipated benefits of these acquisitions, which could reduce our
anticipated results. We cannot assure that we will be able to successfully identify suitable acquisition opportunities, negotiate appropriate
acquisition  terms,  or  obtain  any  financing  that  may  be  needed  to  consummate  such  acquisitions  or  complete  proposed  acquisitions.
Acquisitions  by  us  could  result  in  accounting  changes,  potentially  dilutive  issuances  of  equity  securities,  increased  debt  and  contingent
liabilities,  reduce  the  amount  of  cash  available  for  dividends,  debt  service  payments,  integration  issues  and  diversion  of  management’s
attention, any of which could adversely affect our business, results of operations, financial condition, and cash flows. We may be unable to
successfully  realize  the  financial,  operational,  and  other  benefits  we  anticipate  from  our  acquisitions  and  our  failure  to  do  so  could
adversely affect our business, results of operations, financial condition and cash flows.

Dispositions of our assets may adversely affect our future results of operations.

We  also  routinely  evaluate  the  benefits  of  disposing  of  certain  of  our  assets  which  could  include  the  exit  from  lines  of  business. For
example, in November of 2014 we sold significant sugarcane assets and we are no longer involved in the sugarcane business and in January
of 2018 we sold our breeding herd and no longer engage in cattle operations. While such dispositions increase the amount of cash available
to  us,  it  could  also  result  in  a  potential  loss  of  significant  operating  revenues  and  income  streams  that  we  might  not  be  able  to  replace,
makes our business less diversified and could ultimately have a negative impact on our results of operations, financial condition and cash
flows.

If a transaction intended to qualify as a Section 1031 Exchange is later determined to be taxable, we may face adverse consequences,
and if the laws applicable to such transactions are amended or repealed, we may not be able to dispose of properties on a tax deferred
basis.

From time to time we dispose of properties in transactions that are intended to qualify as Section 1031 Exchanges. It is possible that the
qualification of a transaction as a Section 1031 Exchange could be successfully challenged and determined to be currently taxable and we
could also be required to pay interest and penalties. As a result, we may be required to borrow funds in order to pay additional income taxes,
and the payment of such taxes could cause us to have less cash available. Moreover, it is possible that legislation could  be  enacted  that
could  modify  or  repeal  the  laws  with  respect  to  Section  1031  Exchanges,  which  could  make  it  more  difficult  or  not  possible  for  us  to
dispose of properties on a tax deferred basis.

We may undertake one or more significant corporate transactions that may not achieve their intended results, may adversely affect our
financial condition and our results of operations or result in unforeseeable risks to our business.

We continuously evaluate the acquisition or disposition of operating businesses and assets and may in the future undertake one or more
significant transactions. Any such acquisitive transaction could be material to our business and could take any number of forms, including
mergers, acquisitions, joint ventures and the purchase of equity interests. The consideration for such acquisitive transactions may include,
among other things, cash, common stock or equity interests in the Company or our subsidiaries, or a contribution of property or equipment
to  obtain  equity  interests,  and  in  conjunction  with  a  transaction  we  might  incur  additional  indebtedness.  We  also  routinely  evaluate  the
benefits of disposing of certain assets. Such dispositions could take the form of asset sales, mergers or sales of equity interests.

These  transactions  may  present  significant  risks  such  as  insufficient  assets  to  offset  liabilities  assumed,  potential  loss  of  significant
operating revenues and income streams, increased or unexpected expenses, inadequate return of capital, regulatory or compliance issues,
the  triggering  of  certain  financial  covenants  in  our  debt  instruments  (including  accelerated  repayment)  and  unidentified  issues  not
discovered  in  due  diligence.  In  addition,  such  transactions  could  distract  management  from  current  operations. As  a  result  of  the  risks
inherent  in  such  transactions,  we  cannot  guarantee  that  any  such  transaction  will  ultimately  result  in  the  realization  of  its  anticipated
benefits or that it will not have a material adverse impact on our business, financial condition, results of operations or cash flows. If we
were  to  complete  such  an  acquisition,  disposition,  investment  or  other  strategic  transaction,  we  may  require  additional  debt  or  equity
financing that could result in a significant increase in our amount of debt and our debt service obligations or the number of outstanding
shares of our common stock, thereby diluting holders of our common stock outstanding prior to such acquisition.

11

Our citrus business is seasonal.

Our citrus groves produce the majority of our annual operating revenues and the citrus business is seasonal because it is tied to the growing
and picking seasons. Historically, the second and third quarters of our fiscal year generally produce the majority of our annual revenues,
and our working capital requirements are typically greater in the first and fourth quarters of our fiscal year coinciding with our planting
cycles. Because of the seasonality of our business, results for any quarter are not necessarily indicative of the results that may be achieved
for the full fiscal year or in future quarters. If our operating revenues in the second and third quarters are lower than expected, it would
have a disproportionately large adverse impact on our annual operating results.

We face significant competition in our agricultural operations.

We  face  significant  competition  in  our  agricultural  operations  both  from  domestic  and  foreign  producers  and  do  not  have  any  branded
products. Foreign growers generally have an equal or lower cost of production, less environmental regulation and in some instances, greater
resources and market flexibility than us. Because foreign growers have greater flexibility as to when they enter the U.S. market, we cannot
always  predict  the  impact  these  competitors  will  have  on  our  business  and  results  of  operations.  The  competition  we  face  from  foreign
suppliers of orange juice is mitigated by a governmentally imposed tariff on orange imports. Accordingly, a reduction in the government’s
orange juice tariff could adversely impact our results of operations.

Climate change, or legal, regulatory, or market measures to address climate change, may negatively affect our business and operations.

There  is  growing  concern  that  carbon  dioxide  and  other  greenhouse  gases  in  the  atmosphere  may  have  an  adverse  impact  on  global
temperatures,  weather  patterns,  and  the  frequency  and  severity  of  extreme  weather  and  natural  disasters.  In  the  event  that  such  climate
change  has  a  negative  effect  on  the  productivity  of  our  citrus  groves,  it  could  have  an  adverse  impact  on  our  business  and  results  of
operations.  The  increasing  concern  over  climate  change  also  may  result  in  more  regional,  federal,  and/or  global  legal  and  regulatory
requirements  to  reduce  or  mitigate  the  effects  of  greenhouse  gases.  In  the  event  that  such  regulation  is  enacted,  we  may  experience
significant  increases  in  our  costs  of  operations.  In  particular,  increasing  regulation  of  fuel  emissions  could  substantially  increase  the
distribution  and  supply  chain  costs  associated  with  our  products. As  a  result,  climate  change  could  negatively  affect  our  business  and
operations.

Increases in labor, personnel and benefits costs could adversely affect our operating results.

We primarily utilize labor contractors to harvest and deliver our fruit to outside packing facilities. Our employees and contractors are in
demand by other agribusinesses and other industries. Shortages of labor, particularly as a result of the recent low unemployment rate in the
United States and in Florida in particular, could delay our harvesting or orange processing activities or could result in increases in labor
costs.

We  and  our  labor  contractors  are  subject  to  government  mandated  wage  and  benefit  laws  and  regulations.  In  addition,  current  or  future
federal  or  state  healthcare  legislation  and  regulation,  including  the Affordable  Care Act,  may  increase  our  medical  costs  or  the  medical
costs of our labor contractors that could be passed on to us.

We benefit from reduced real estate taxes due to the agricultural classification of a majority of our land.  Changes in the classification
or valuation methods employed by county property appraisers could cause significant changes in our real estate property tax liabilities.

In the fiscal years ended September 30, 2018, 2017 and 2016 we paid approximately $3,089,000, $3,106,000 and $3,196,000, respectively,
in real estate taxes, respectively. These taxes were based upon the agricultural use (“Green Belt”) values determined by the county property
appraisers  in  which  counties  we  own  land,  of  approximately $104,017,000, $105,496,000  and $89,922,000  for  each  of  the  fiscal  years
ended September 30, 2018, 2017 and 2016 respectively, which differs significantly from the fair values determined by the county property
appraisers of approximately $537,183,000, $539,790,000 and $533,617,000, respectively. Changes in state law or county policy regarding
the  granting  of  agricultural  classification  or  calculation  of  "Green  Belt"  values  or  average  millage  rates  could  significantly  impact  our
results of operations, cash flows and/or financial position.

Liability for the use of fertilizers, pesticides, herbicides and other potentially hazardous substances could increase our costs.

Our  agricultural  business  involves  the  use  of  herbicides,  fertilizers  and  pesticides,  some  of  which  may  be  considered  hazardous  or  toxic
substances. We may be deemed liable and have to pay for the costs or damages associated with the improper application, accidental release
or the use or misuse of such substances. Our insurance may not be adequate to cover such costs or damages, or may not continue to be
available at a price or under terms that are satisfactory to us. In such cases, if we are required to pay

12

    
significant costs or damages, it could materially adversely affect our business, results of operations, financial condition and cash flows.

Compliance with applicable environmental laws may substantially increase our costs of doing business which could reduce our profits.

We are subject to various laws and regulations relating to the operation of our properties, which are administered by numerous federal, state
and  local  governmental  agencies.  We  face  a  potential  for  environmental  liability  by  virtue  of  our  ownership  of  real  estate  property.  If
hazardous substances (including herbicides and pesticides used by us or by any persons leasing our lands) are discovered emanating from
any of our lands and the release of such substances presents a threat of harm to the public health or the environment, we may be held strictly
liable for the cost of remediation of these hazardous substances. In addition, environmental laws that apply to a given site can vary greatly
according to the site’s location, its present and former uses, and other factors such as the presence of wetlands or endangered species on the
site.  Management  monitors  environmental  legislation  and  requirements  and  makes  every  effort  to  remain  in  compliance  with  such
regulations. Furthermore, we require lessees of our properties to comply with environmental regulations as a condition of leasing. We also
purchase insurance for environmental liability when it is available; however, these insurance contracts may not be adequate to cover such
costs or damages or may not continue to be available at prices and terms that would be satisfactory. It is possible that in some cases the cost
of compliance with these environmental laws could exceed the value of a particular tract of land, make it unsuitable for use in what would
otherwise be its highest and best use, and/or be significant enough that it would materially adversely affect us.

Our business may be adversely affected if we lose key employees.

We  depend  to  a  large  extent  on  the  services  of  certain  key  management  personnel.  These  individuals  have  extensive  experience  and
expertise in the business lines and segments in which they work. The loss of any of these individuals could have a material adverse effect
on our businesses. We do not maintain key-man life insurance with respect to any of our employees. Our success will be dependent on our
ability to continue to attract, employ and retain skilled personnel in our business lines and segments.

Inflation can have a significant adverse effect on our operations.

Inflation can have a major impact on our citrus operations. The citrus operations are most affected by escalating costs and unpredictable
revenues and very high irrigation water costs. High fixed water costs related to our citrus lands will continue to adversely affect earnings.
Prices received for many of our products are dependent upon prevailing market conditions and commodity prices. Therefore, it is difficult
for us to accurately predict revenue, just as we cannot pass on cost increases caused by general inflation, except to the extent reflected in
market conditions and commodity prices.

We incur increased costs as a result of being a publicly traded company.

As a company with publicly traded securities, we have incurred, and will continue to incur, significant legal, accounting and other expenses.
In addition, the Sarbanes-Oxley Act of 2002 and the Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010, as well as rules
promulgated by the SEC and Nasdaq, requires us to adopt corporate governance practices applicable to U.S. public companies. These laws,
rules and regulations may increase our legal and financial compliance costs, which could adversely affect the trading price of our common
stock.

System  security  risks,  data  protection  breaches,  cyber-attacks  and  systems  integration  issues  could  disrupt  our  internal  operations  or
services  provided  to  customers,  and  any  such  disruption  could  reduce  our  expected  revenues,  increase  our  expenses,  damage  our
reputation and adversely affect our stock price.

Computer  programmers  and  hackers  may  be  able  to  penetrate  our  network  security  and  misappropriate  or  compromise  our  confidential
information or that of third parties, create system disruptions or cause shutdowns. Computer programmers and hackers also may be able to
develop and deploy viruses, worms, and other malicious software programs that attack our systems and databases or otherwise exploit any
security vulnerabilities of our systems and databases. In addition, sophisticated hardware and operating system software and applications
that we develop internally or procure from third parties may contain defects in design or manufacture, including “bugs” and other problems
that  could  unexpectedly  interfere  with  the  operation  of  the  system.  The  costs  to  us  to  eliminate  or  alleviate  cyber  or  other  security
problems, bugs, viruses, worms, malicious software programs and security vulnerabilities could be significant, and our efforts to address
these  problems  may  not  be  successful  and  could  result  in  interruptions,  delays,  cessation  of  service  and  loss  of  existing  or  potential
customers that may impede our sales, distribution or other critical functions.

13

Portions of our Information Technology infrastructure also may experience interruptions, delays or cessations of service or produce errors
in connection with systems integration or migration work that takes place from time to time. We may not be successful in implementing
new  systems  and  transitioning  data,  which  could  cause  business  disruptions  and  be  more  expensive,  time  consuming,  disruptive  and
resource-intensive.  Such  disruptions  could  adversely  impact  our  ability  to  track  sales  and  could  interrupt  other  operational  or  financial
processes, which in turn could adversely affect our financial results, stock price and reputation.

Risks Related to Our Indebtedness

We maintain a significant amount of indebtedness which could adversely affect our financial condition, results of operations or cash
flows and may limit our operational and financing flexibility and negatively impact our business.

As of September 30, 2018  we  had  approximately $177,000,000 in principal amount of indebtedness outstanding under our secured credit
facilities and line of credit and an additional $82,000,000 is available under our revolving lines of credit. Our loan agreements, and other
debt instruments we may enter into in the future, may have negative consequences to us and could limit our business because we will use a
substantial portion of our cash flows from operations to pay debt service costs which will reduce the funds available to us for corporate and
general  expenses  and  it  may  make  us  more  vulnerable  to  economic  downturns  and  adverse  developments  in  our  business.  Our  loan
agreements require us to comply with various restrictive covenants and some contain financial covenants that require us to comply with
specified financial ratios and tests. Our failure to meet these covenants could result in default under these loan agreements and would result
in  a  cross-default  under  other  loan  agreements.  In  the  event  of  a  default  and  our  inability  to  obtain  a  waiver  of  the  default,  all  amounts
outstanding under loan agreements could be declared immediately due and payable. Our loan agreements also contain various covenants
that limit our ability to engage in specified types of transactions. We expect that we will depend primarily upon our citrus operations to
provide funds to pay our corporate and general expenses and to pay any amounts that may become due under any credit facilities and any
other indebtedness we may incur. In addition, there are factors beyond our control that could negatively affect our citrus business revenue
stream.  Our  ability  to  make  these  payments  depends  on  our  future  performance,  which  will  be  affected  by  various  financial,  business,
macroeconomic and other factors, many of which we cannot control.

Some of our debt is based on variable rates of interest, which could result in higher interest expenses in the event of an increase in the
interest rates.

Our credit facility and certain of our term loans that we have currently bear interest at variable rates, which will generally change as interest
rates  change.  We  bear  the  risk  that  the  rates  we  are  charged  by  our  lenders  will  increase  faster  than  the  earnings  and  cash  flow  of  our
business, which could reduce profitability, adversely affect our ability to service our debt, cause us to breach covenants contained in our
credit facility and term loans, any of which could materially adversely affect our business, financial condition, results of operations and cash
flows.

Risks Related to our Common Stock

Our largest stockholder has the ability to exert significant influence over our business and its interests may conflict with or differ from
the interests of our other stockholders.

As of December 3, 2018, 734 Investors, LLC (“734 Investors”) beneficially owns approximately 43.0% of our outstanding common stock.
Accordingly,  734  Investors  has  the  ability  to  exert  significant  influence  over  our  business  and  may  make  decisions  with  which  other
stockholders  may  disagree,  including,  among  other  things,  delaying  or  discouraging  a  change  of  control  of  our  Company  or  a  potential
merger, consolidation, tender offer, takeover or other business combination.

We have been advised that, on November 19, 2018, the members of 734 Investors passed a resolution by written consent to remove 734
Agriculture, LLC (“734 Agriculture”) as managing member of 734 Investors, and to designate Arlon Valencia Holdings, LLC as the new
managing  member  of  734  Investors  (the  "734  Consent").  On  November  20,  2018,  734 Agriculture  filed  a  lawsuit  contesting  the  734
Consent in the Delaware Court of Chancery (the "Delaware Court"), captioned 734 Agriculture v. Arlon Valencia Holdings, LLC, C.A. No.
2018-0844-JTL.

On December 5, 2018, the Delaware Court entered a stipulated status quo order which provides, among other things, that 734 Agriculture
shall serve as the managing member of 734 Investors during the pendency of the Delaware Litigation (as defined below). The status quo
order also provides that 734 Agriculture shall not take any actions outside of the ordinary course of business of 734 Investors without the
consent of two-thirds of the membership interests of 734 Investors, including exercising any voting rights with respect to any shares of the
Company’s common stock beneficially owned by 734 Investors.

14

Due to the inherent uncertainties of litigation, we cannot predict the outcome of this litigation at this time, and we can give no assurance
that this litigation will not have a material adverse effect on our financial position or results of operations. For more information regarding
legal proceedings, see Item 3, “Legal Proceedings.”

The interests of 734 Investors could conflict with or differ from the interests of our other stockholders. Additionally, potential conflicts of
interest could exist if we enter into any related party transactions with 734 Investors.

Although we are no longer a “Controlled Company” under Nasdaq Listing Rules, we may continue to rely on exemptions from certain
corporate governance requirements during a limited transition period.

As of November 19, 2018, we no longer qualify as a “Controlled Company” under Nasdaq listing rules. Although we currently comply with
certain of the Nasdaq listing rules applicable to companies that are not Controlled Companies, there are certain exemptions for Controlled
Companies that we no longer benefit from, including that the Nasdaq listing rules require that each of the compensation and nominating
and governance committees be composed of at least a majority of independent directors within 90 days of the date on which we no longer
qualified as a “Controlled Company” and that each such committee be composed entirely of independent directors within one year of such
date.  During  these  transition  periods,  we  will  continue  to  qualify  for  and  may  continue  to  utilize  the  available  exemptions  from  certain
corporate governance requirements as permitted by the Nasdaq listing rules. Accordingly, during these transition periods, you may not have
the same protections afforded to stockholders of companies that are subject to all of the corporate governance requirements in the Nasdaq
listing rules, which could make our common stock less attractive to some investors or otherwise harm our stock price.

Sales of substantial amounts of our outstanding common stock by our largest stockholder could adversely affect the market price of our
common stock.

Our largest stockholder, 734 Investors, beneficially owns approximately 43.0% of our outstanding common stock as of December 3, 2018.
Our common stock is thinly traded and our common stock prices can fluctuate significantly. As such, sales of substantial amounts of our
common stock into the public market by 734 Investors or perceptions that significant sales could occur, could adversely affect the market
price of our common stock.

Our common stock has low trading volume.

Although our common stock trades on the Nasdaq Global Market, it is thinly traded and our average daily trading volume is low compared
to the number of shares of common stock we have outstanding. The low trading volume of our common stock can cause our stock price to
fluctuate significantly as well as make it difficult for a stockholder to sell their common shares quickly. As a result of our stock being thinly
traded and/or our low stock price, institutional investors might not be interested in owning our common stock.

We may not be able to continue to pay or maintain our cash dividends on our common stock and the failure to do so may negatively
affect our share price.

We have historically paid regular quarterly dividends to the holders of our common stock. Our ability to pay cash dividends depends on,
among other things, our cash flows from operations, our cash requirements, our financial condition, the degree to which we are/or become
leveraged,  contractual  restrictions  binding  on  us,  provisions  of  applicable  law  and  other  factors  that  our  Board  of  Directors  may  deem
relevant. There can be no assurance that we will generate sufficient cash from continuing operations in the future, or have sufficient cash
surplus or net profits to pay dividends on our common stock. Our dividend policy is based upon our directors’ current assessment of our
business and the environment in which we operate and that assessment could change based on business developments (which could, for
example, increase our need for capital expenditures) or new growth opportunities. Our Board of Directors may, in its discretion, decrease
the  level  of  cash  dividends  or  entirely  discontinue  the  payment  of  cash  dividends.  The  reduction  or  elimination  of  cash  dividends  may
negatively affect the market price of our common stock.

There can be no assurance that we will resume the repurchase of shares of our common stock.

In fiscal year 2017, our Board of Directors authorized the repurchase of up to $7,000,000 of the Company’s common stock in two separate
authorizations.  In  March  2017,  our  Board  of  Directors  authorized  the  repurchase  of  up  to  $5,000,000  of  the  Company’s  common  stock
beginning March 9, 2017 and continuing through March 9, 2019. In May 2017, our Board of Directors authorized the repurchase of up to an
additional  $2,000,000  of  the  Company’s  common  stock  beginning  May  24,  2017  and  continuing  through  May  24,  2019.  Our  share
repurchase program does not obligate us to repurchase any specific number of shares and may be suspended from time to time or terminated
at  any  time  prior  to  its  expiration. As  of  June  29,  2018  the  Company  suspended  its  stock  repurchase  activity;  however  if  the  Company
chooses to resume repurchasing stock it has $1,676,443 available to repurchase

15

stock under the 2017 Authorization. There can be no assurance that we will repurchase shares in the future in any particular amounts or at
all. A reduction in, or elimination of, share repurchases could have a negative effect on our share price.

16

Item 1B. Unresolved Staff Comments

None.

Item 2. Properties

As of September 30, 2018, Alico owned approximately 117,000 acres of land located in eight counties in Florida. Acreage in each county
and the primary classification with respect to the present use of these properties is shown in the following table:

Alico Citrus:

Citrus Groves
Citrus Nursery

Total Citrus Groves

Water Resources and Other Operations
Mining
Other

Total

Total

Hendry

Polk

Collier

DeSoto

Glades

Charlotte

Hardee Highlands

44,983
22

45,005

70,322
526
908
116,761

5,485
—

5,485

66,300
—
908
72,693

6,805
—

6,805

—
—
—
6,805

7,166
—

7,166

4,022
—
—
11,188

21,186
22

21,208

—
—
—
21,208

—
—

—

—
526
—
526

2,543
—

2,543

—
—
—
2,543

574
—

574

—
—
—
574

1,224
—

1,224

—
—
—
1,224

Approximately  60,000  acres  of  the  properties  listed  are  encumbered  by  credit  agreements  totaling  approximately  $177,000,000  as  of
September 30, 2018. For a more detailed description of the credit agreements and collateral please see Note 6. “Long-Term Debt and Lines
of Credit” to the Company’s fiscal year 2018 consolidated financial statements.

The Company currently collects mining royalties on approximately 526 acres of land located in Glades County, Florida. These royalties do
not represent a significant portion of operating revenues or gross profits.

Item 3. Legal Proceedings

Florida Litigation

On  November  16,  2018,  734  Agriculture,  RCF  2014  Legacy  LLC,  Delta  Offshore  Master  II,  LTD.  and  Mr.  Remy  W.  Trafelet,  the
Company's  President  and  Chief  Executive  Officer  and  a  member  of  the  Board  of  Directors,  filed  a  lawsuit  against  Messrs.  George  R.
Brokaw,  Henry  R.  Slack,  W. Andrew  Krusen  and  Greg  Eisner,  members  of  the  Board  of  Directors,  in  the  Circuit  Court  (the  “Circuit
Court”)  for  Hillsborough  County,  Florida  (the  “Florida  Litigation”).  The  plaintiffs  in  the  Florida  Litigation  seek,  among  other  things,  a
declaration  that  (1)  a  purported  stockholder  action  by  written  consent,  delivered  to  the  Company  in  the  name  of  734  Investors  and  the
plaintiffs in the Florida Litigation on November 11, 2018 (the “Purported Consent”) is valid and binding, (2) the resolutions passed at a
meeting of the Board of Directors on November 12, 2018, to, among other things, constitute an ad hoc committee of the Board of Directors
to  consider,  evaluate  and  make  any  and  all  determinations,  and  to  take  any  and  all  actions,  on  behalf  of  the  Board  of  Directors,  in
connection with the Purported Consent are null and void and (3) the four defendants in the Florida Litigation were properly removed from
the Board of Directors by the Purported Consent. On November 27, 2018, the Circuit Court denied without prejudice plaintiffs’ motion for
a temporary restraining order and affirmative injunction restoring Mr. Remy W. Trafelet from administrative leave to active status in his
capacity as President and CEO of the Company.

On November 28, 2018, the parties in the Florida Litigation stipulated to an order which provides, pending the resolution of the Delaware
Litigation  (as  defined  below),  that  (1)  the  record  date  for  the  Purported  Consent  is  stayed  indefinitely,  and  (2)  Mr.  Trafelet  and  the
Company’s Board of Directors shall not take any action out of routine day-to-day operations conducted in the ordinary course of business,
including any action to change the corporate governance of Alico or removing any corporate officers or directors from positions held as of
November 27, 2018.

Due  to  the  inherent  uncertainties  of  litigation,  we  cannot  predict  the  outcome  of  the  Florida  Litigation  at  this  time,  and  we  can  give  no
assurance that the Florida Litigation will not have a material adverse effect on our financial position or results of operations.

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Delaware Litigation

On  November  20,  2018,  members  of  734  Investors  filed  a  lawsuit  against  734 Agriculture  and  Mr.  Remy  W.  Trafelet,  the  Company's
President and Chief Executive Officer and a member of the Board of Directors in the Delaware Court of Chancery (the "Delaware Court"),
captioned  Arlon  Valencia  Holdings  v.  Trafelet,  C.A.  No.  2018-0842-JTL  (the  “Members’  Delaware  Litigation”).  The  plaintiffs  seek,
among other things, a declaration that (1) 734 Agriculture was validly replaced as the managing member of 734 Investors pursuant to the
Amended and Restated Limited Liability Company Operating Agreement of 734 Investors (the “LLC Agreement”) and the 734 Consent
(described above), and (2) the Purported Consent is invalid under the LLC Agreement.

Also on November 20, 2018, 734 Agriculture filed a lawsuit contesting the 734 Consent in the Delaware Court, captioned 734 Agriculture
v. Arlon Valencia Holdings, LLC, C.A. No. 2018-0844-JTL (the “734 Delaware Litigation”). On November 27, 2018, the Delaware Court
entered a stipulated order consolidating the Members’ Delaware Litigation and the 734 Delaware Litigation into a single lawsuit, captioned
In re 734 Investors, LLC Litigation, Consol. C.A. No. 2018-0844-JTL (the consolidated suit, the “Delaware Litigation”).

On December 5, 2018, the Delaware Court entered a stipulated status quo order which provides, among other things, that 734 Agriculture
shall serve as the managing member of 734 Investors during the pendency of the Delaware Litigation. The status quo order also provides
that 734 Agriculture shall not take any actions outside of the ordinary course of business of 734 Investors without the consent of two-thirds
of the membership interests of 734 Investors, including exercising any voting rights with respect to any shares of the Company’s common
stock beneficially owned by 734 Investors.

Due to the inherent uncertainties of litigation, we cannot predict the outcome of the Delaware Litigation at this time, and we can give no
assurance that Delaware Litigation will not have a material adverse effect on our financial position or results of operations.

From time to time, Alico may be involved in litigation relating to claims arising out of its operations in the normal course of business. There
are no current legal proceedings to which the Company is a party to or of which any of its property is subject to that it believes will have a
material adverse effect on its financial condition, results of operations or cash flows.

Item 4. Mine Safety Disclosures

Not Applicable.

18

Item 5. Market for Registrant’s Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities

PART II

Common Stock

Our common stock is traded on the Nasdaq Global Market under the symbol ALCO.

Holders

On December 3, 2018 our stock transfer records indicated there were 202 holders of record of our common stock. The number of registered
holders includes banks and brokers who act as nominee, each of whom may represent more than one stockholder.

Dividend Policy

The declaration and amount of any actual cash dividend are in the sole discretion of our Board of Directors and are subject to numerous
factors that ordinarily affect dividend policy, including the results of our operations and financial position, as well as general economic and
business conditions.

The following table presents cash dividends per share of our common stock declared in fiscal years ended September 30, 2018, 2017 and
2016:

 Declaration Date
December 11, 2015
March 8, 2016
May 11, 2016
September 6, 2016
November 30, 2016
February 23, 2017
May 23, 2017
September 15, 2017
November 6, 2017
March 14, 2018
June 11, 2018
September 4, 2018

 Record Date
December 31, 2015
March 31, 2016
June 30, 2016
September 30, 2016
December 30, 2016
March 31, 2017
June 30, 2017
September 29, 2017
December 29, 2017
March 30, 2018
June 29, 2018
September 28, 2018

 Payment Date
January 15, 2016
April 15, 2016
July 15, 2016
October 14, 2016
January 16, 2017
April 14, 2017
July 15, 2017
October 16, 2017
January 16, 2018
April 13, 2018
July 13, 2018
October 12, 2018

19

Per Common Share
$0.06
$0.06
$0.06
$0.06
$0.06
$0.06
$0.06
$0.06
$0.06
$0.06
$0.06
$0.06

 Stock Performance Graph

The graph below represents our common stock performance, comparing the value of $100 invested on September 30, 2013 in our common
stock, the S&P 500 Index, the S&P Agricultural Products Index and a Company-constructed peer group, which includes Forestar Group,
Inc., Limoneira Company, The St. Joe Company, Tejon Ranch Co. and Texas Pacific Land Trust.

Company Name / Index
Alico, Inc.
S&P 500 Index
S&P Agricultural Products Index
Peer Group

        INDEXED RETURNS

Base Period
Sept 13
100
100
100
100

Sept 14
93.42
119.73
132.51
117.68

 Years Ending
Sept 16
66.73
137.36
131.39
115.42

Sept 15
100.04
119.00
113.95
96.58

Sept 17
85.53
162.92
134.56
155.67

Sept 18
85.33
192.10
151.60
261.70

(Includes reinvestment of dividends)

20

 
   
 
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Equity Compensation Arrangements

Effective  January  27,  2015,  the  Board  of  Directors  adopted  the  2015  Stock  Incentive  Plan  (the  “2015  Plan”)  which  provides  for  up  to
1,250,000  shares  of  the  Company’s  common  stock  to  be  available  for  issuance  to  provide  a  long-term  incentive  plan  for  officers,
employees, directors and/or consultants to directly link incentives to stockholders' value. The 2015 Plan was approved by stockholders in
February 2015. The adoption of the 2015 Plan supersedes the 2013 Incentive Equity Plan, which had been in place since April 2013.

The following table illustrates the common shares remaining available for future issuance under the 2015 Plan:

Plan Category:

Equity compensation plans
approved by security holders
Equity compensation plans not
approved by security holders

Total

Number of securities to
be issued upon exercise
of outstanding options,
 warrants and rights

Weighted-average
exercise price of
outstanding options,
warrants and rights

Number of securities
remaining available for
future issuance under
equity plans

675,000 $

—
675,000 $

30.02

N/A
30.02

557,500

—
557,500

In November 2017, the Company awarded 5,000 restricted shares to one senior executive under the 2015 Plan.

In September 2018, the Company awarded 300,000 stock options to two senior executives under the 2015 Plan. Additionally, in September
2018, two other senior executives forfeited an aggregate of 375,000 stock options, which were originally issued under the 2015 Plan and no
replacement options were granted.

In October 2018, the Company awarded 10,000 stock options to one senior executive under the 2015 Plan.

Recent Sale of Unregistered Securities

None.

Issuer Repurchases of Equity Securities

In  fiscal  year  2017, Alico's  Board  of  Directors  authorized  the  repurchase  of  up  to  $7,000,000  of  the  Company’s  common  stock  in  two
separate  authorizations  (the  "2017  Authorization").  In  March  2017,  Alico's  Board  of  Directors  authorized  the  repurchase  of  up  to
$5,000,000 of the Company’s common stock beginning March 9, 2017 and continuing through March 9, 2019. In May 2017, Alico's Board
of Directors authorized the repurchase of up to an additional $2,000,000 of the Company’s common stock beginning May 24, 2017 and
continuing through May 24, 2019. Alico's share repurchase program does not obligate the Company to repurchase any specific number of
shares  and  may  be  suspended  from  time  to  time  or  terminated  at  any  time  prior  to  its  expiration.  There  can  be  no  assurance  that  the
Company will repurchase shares in the future in any particular amounts or at all. A reduction in, or elimination of, share repurchases could
have a negative effect on the Company's share price.

In fiscal year 2016, Alico's Board of Directors authorized the repurchase of up to 50,000 shares of the Company’s outstanding common
stock  beginning  February  18,  2016  and  continuing  through  February  17,  2017  (the  "2016  Authorization").  For  the  fiscal  year  ended
September 30, 2017, the Company did not purchase any shares in accordance with the 2016 Authorization.

We adopted Rule 10b5-1 share repurchase plan under the Securities Exchange Act of 1934 (the “Plan”) in connection with share repurchase
authorizations. The Plan allows us to repurchase our shares of common stock at times when it otherwise might be prevented from doing so
under insider trading laws or because of self-imposed trading blackout periods. Because repurchases under the Plan are subject to certain
pricing parameters, there is no guarantee as to the exact number of common shares that will be repurchased under the Plan or that there will
be any repurchases pursuant to the Plan. Subject to applicable regulations, we may elect to amend or cancel the Plan at our discretion.

21

 
 
 
 
The  following  table  summarizes  our  purchases  of  our  common  stock  by  month  for  the  4th  quarter  in  fiscal  year  2018  under  the  2017
Authorization:

Total Number of
Shares Purchased

Average Price
Paid Per Share

Total Shares Purchased As
Part of Publicly Announced
Plan or Program

Maximum
Number of Shares (or
approximate dollar value)
that May Yet Be
Purchased Under the
Plan or Program

— $
— $
— $

—
—
—

—
—
—

$1,676,443
$1,676,443
$1,676,443

Date (month ended):
July 31, 2018
August 31, 2018
September 30, 2018

The Company purchased 72,266 shares of common stock in the open market in fiscal year 2018 under the 2017 Authorization at a weighted
average price of $31.27 per common share.

As of June 29, 2018 the Company suspended its stock repurchase activity; however if the Company chooses to resume repurchasing stock it
has $1,676,443 available to repurchase stock under the 2017 Authorization.

On September 5, 2018, the Board of Directors approved and Alico announced the commencement of an issuer offer (the “Tender Offer”) to
purchase  up  to  $19,999,990  in  value  of  shares  of  its  common  stock  at  a  purchase  price  of  $34.00  per  share.  On  October  3,  2018, Alico
repurchased  an  aggregate  of  752,234  shares  at  a  price  of  $34.00  per  share  aggregating  $25,575,956.  These  shares  represented
approximately 9.2% of the total number of shares of the Company’s common stock issued and outstanding as of October 2, 2018.  Included
in the 752,234 shares were 163,999 shares that the Company has elected to purchase pursuant to its right to purchase up to an additional 2%
of its outstanding shares of common stock. 734 Investors, Alico’s largest stockholder since 2013, participated in the Tender Offer and sold
a small percentage of its holdings.

Item 6. Selected Financial Data

The  following  tables  present  selected  historical  consolidated  financial  information  as  of  and  for  each  of  the  fiscal  years  in  the  five-year
period ended September 30, 2018. The Consolidated Financial Statements as of and for the fiscal years ended  September 30, 2018, 2017,
2016, 2015 and 2014 include combined financial statement balances with Silver Nip Citrus, as result of our common control acquisition in
February 2015.

The selected historical financial data presented below should be reviewed in conjunction with our Consolidated Financial Statements and
the accompanying Notes thereto, included elsewhere in this Annual Report on Form 10-K.

22

 
 
 
 
 
(in thousands, except per share amounts)

 Selected Statement of Operations Information:
 Operating revenues
 Income (loss) from operations
 Net income (loss) attributable to common stockholders
 Basic earnings (loss) per common share
 Diluted earnings (loss) per common share
 Cash dividends declared per common share

 Selected Balance Sheet Information:
Cash and cash equivalents and restricted cash
 Property and equipment, net
 Total assets
 Current portion of long-term debt
 Long-term debt, net of current portion
 Total Alico, Inc. stockholders' equity
 Noncontrolling interest

$
$
$
$
$
$

$
$
$
$
$
$
$

2018

2017

2016

2015

2014

September 30,

81,281 $
10,535 $
13,050 $
1.59 $
1.57 $
0.24 $

129,829 $
(6,094) $
(9,451) $
(1.14) $
(1.14) $
0.24 $

144,196 $
21,846 $
6,993 $
0.84 $
0.84 $
0.24 $

153,126 $ 104,003
9,383
9,495
1.29
1.29
0.24

18,964 $
13,214 $
1.64 $
1.64 $
0.24 $

32,260 $
340,403 $
423,422 $
5,275 $
169,074 $
172,117 $
5,478 $

3,395 $
349,337 $
419,182 $
4,550 $
181,926 $
160,641 $
4,728 $

6,625 $
379,247 $
455,445 $
4,493 $
192,726 $
173,490 $
4,773 $

5,474 $

31,130
381,099 $ 142,610
460,088 $ 273,613
3,581
4,511 $
200,970 $
58,444
170,704 $ 162,487
—

4,807 $

During  the  fiscal  year  ended  September  30,  2014,  net  income  includes  the  gain  on  sale  of  assets  of  approximately  $7,748,000  related
primarily to the Polk and Martin County land sales and a gain on settlement of contingent consideration of $6,000,000.

During the fiscal year ended September 30, 2015, net income includes the gain on sale of assets of approximately $13,590,000 related to
the sale of real estate, approximately $8,366,000 of interest expense, approximately $1,051,000 loss on extinguishment of debt related to
the refinancing of our debt obligations, approximately $1,145,000 gain on bargain purchase related to acquisition of citrus business and an
impairment charge of approximately $541,000 on an asset held for sale.

During the fiscal year ended September 30, 2016, net income includes the gain on sale of assets of approximately $618,000 related to the
sale of real estate and approximately $9,893,000 of interest expense.

During the fiscal year ended September 30, 2017, net loss includes inventory casualty loss and net realizable adjustment of approximately
$14,688,000  as  a  result  of  Hurricane  Irma,  additional  asset  impairments  of  long-lived  assets  of  approximately  $9,346,000,  and  interest
expense of approximately $9,141,000. The net loss was partially offset by a gain on sale of assets of approximately $2,181,000.

During the fiscal year ended September 30, 2018, net income includes the gain on sale of assets of approximately $11,041,000 related to
the sale of real estate, property and equipment and assets held for sale. Net income also includes insurance proceeds received in the amount
of  approximately  $9,429,000  relating  to  damages  from  Hurricane  Irma.  Additionally,  net  income  includes  the  offsetting  effect  of
approximately $8,561,000 of interest expense and $3,349,000 of impairments relating to net realizable adjustment on inventory and long-
lived assets.

23

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
Item 7. Management’s Discussion and Analysis of Financial Condition and Results of Operations

The following discussion and analysis should be read in conjunction with the accompanying Consolidated Financial Statements and related
Notes thereto.

Cautionary Statement Regarding Forward-Looking Information

We provide forward-looking information in this Annual Report on Form 10-K, particularly in this Management’s Discussion and Analysis
and Results of Operations, pursuant to the safe harbor provisions of the Private Securities Litigation Reform Act of 1995, Section 27A of
the Securities Act of 1933 and Section 21E of the Securities Exchange Act of 1934, as amended (the “Exchange Act”). Any statements in
this Annual Report on Form 10-K that are not historical facts are forward-looking statements. These forward-looking statements are based
on  Alico’s  current  expectations  about  future  events  and  can  be  identified  by  terms  such  as  “plans,”  “expect,”  “may,”  "anticipate,”
“intend,” “should  be,”  “will  be”  “is  likely  to,”  “believes,”  and  similar  expressions  referring  to  future  periods.  Alico  believes  the
expectations reflected in the forward-looking statements are reasonable but cannot guarantee future results, level of activity, performance
or achievements. Actual results may differ materially from those expressed or implied in the forward-looking statements. Therefore, Alico
cautions  you  against  relying  on  any  of  these  forward-looking  statements.  Factors  which  may  cause  future  outcomes  to  differ  materially
from  those  foreseen  in  forward-looking  statements  include,  but  are  not  limited  to:  changes  in  laws,  regulation  and  rules;  weather
conditions  that  affect  production,  transportation,  storage,  demand,  import  and  export  of  fresh  product  and  its  by-products,  increased
pressure  from  diseases  including  citrus  greening  and  citrus  canker,  as  well  as  insects  and  other  pests;  disruption  of  water  supplies  or
changes in water allocations; pricing and supply of raw materials and products; market responses to industry volume pressures; pricing
and supply of energy; changes in interest rates; availability of financing for land development activities and other growth opportunities;
onetime  events;  acquisitions  and  divestitures;  seasonality;  our  ability  to  achieve  the  anticipated  cost  savings  under  the  Alico  2.0
Modernization  Program;  customer  concentration;  labor  disruptions;  inability  to  pay  debt  obligations;  inability  to  engage  in  certain
transactions  due  to  restrictive  covenants  in  debt  instruments;  government  restrictions  on  land  use;  changes  in  agricultural  land  values;
market  and  pricing  risks  due  to  concentrated  ownership  of  stock;  the  Company's  receipt  of  future  funding  from  the  state  of  Florida  in
connection with water retention projects; any Federal relief received in the future by the Company in connection with Hurricane Irma; any
reduction  in  the  public  float  resulting  from  the  Tender  Offer  or  any  subsequent  repurchases  of  common  stock  by  the  Company;  recent
changes  in  the  Equity  Plan  awards  to  Employees;  continuation  of  the  Company's  dividend  policy;  expressed  desire  of  certain  of  our
stockholders  to  liquidate  their  shareholdings  by  virtue  of  past  market  sales  of  common  stock  by  sales  of  common  stock  into  the  Tender
Offer  or  by  way  of  future  transactions;  decreased  cash  availability  as  a  result  of  closing  the  Tender  Offer  and  effectuating  share
repurchases; political changes and economic crises; competitive actions by other companies; changes in dividends; increased competition
from international companies; changes in environmental regulations and their impact on farming practices; the land ownership policies of
governments, changes in government farm programs and policies, international reaction to such programs, changes in pricing calculations
with our customers; fluctuations in the value of the U. S. dollar, interest rates, inflation and deflation rates; changes in and effects of crop
insurance programs, global trade agreements, trade restrictions and tariffs; and soil conditions, harvest yields, prices for commodities, and
crop production expenses. These assumptions are not guarantees of future performance and involve risks, uncertainties and assumptions
that  are  difficult  to  predict.  Therefore,  actual  outcomes  and  results  may  differ  materially  from  what  is  expressed  or  forecasted  in  the
forward-looking statements due to numerous factors, including those Risks Factors included in Part I, Item 1A and elsewhere in this Annual
Report on Form 10-K.

Introduction

Alico, Inc. (“Alico”), together with its subsidiaries (collectively, the “Company", "we", "us" or "our”), is a holding company with assets and
related operations in agriculture, land management and natural resources. We are a Florida  agribusiness  and  land  management  company
with a legacy of achievement and innovation in citrus, cattle and resource conservation. We own approximately  117,000 acres of land in
eight Florida counties which includes approximately 90,000 acres of mineral rights. Our principal lines of business are now citrus groves
and water storage and other operations, which include environmental services, land leasing and related support operations. Prior to the sale
of our breeding herd in January 2018, the Company’s  business  line  also  included  cattle  ranching.  Our  mission  is  to  create  value  for  our
customers and stockholders by managing existing lands to their optimal current income and total returns. Alico opportunistically acquires
new agricultural assets and produces high quality agricultural products while exercising responsible environmental stewardship.

Management's  Discussion  and  Analysis  of  Financial  Condition  and  Results  of  Operations  (“MD&A”)  is  intended  to  help  provide  an
understanding  of  results  of  operations,  financial  condition  and  changes  in  financial  condition  for  the  periods  presented.  This  MD&A  is
organized as follows:

24

•

•

•

•

Business  Overview. This  section  provides  a  general  description  of  our  business,  as  well  as  other  matters  that  we  believe  are
important in understanding our results of operations and financial condition.

Consolidated Results of Operations. This section provides an analysis of our results of operations for the three fiscal years ended
September 30, 2018. Our discussion is presented on a consolidated basis and includes discussion on future trends by segment.

Liquidity  and  Capital  Resources.  This  section  provides  an  analysis  of  our  cash  flows  for  the  three  fiscal  years  ended
September 30, 2018 and our outstanding debt, commitments and cash resources as of September 30, 2018.

Critical  Accounting  Policies.  This  section  identifies  those  accounting  policies  that  we  consider  important  to  our  results  of
operations  and  financial  condition,  require  significant  judgment  and  involve  significant  management  estimates.  Our  significant
accounting  policies,  including  those  considered  to  be  critical  accounting  policies,  are  summarized  in  Note  2,  "Summary  of
Significant Accounting Policies," to the accompanying Consolidated Financial Statements.

Business Overview

Business Description

The Company generates operating revenues primarily from the sale of its citrus products. Prior to the sale of its breeding herd in January
2018,  the  Company  also  generated  revenues  from  its  cattle  ranching  operations.  The  Company  now  operates  as two  segments  and
substantially  all  of  its  operating  revenues  are  generated  in  the  United  States.  During  the  fiscal  year  ended September  30,  2018,  the
Company  generated  operating  revenues  of  approximately $81,281,000,  income  from  operations  of  approximately $10,535,000,  and  net
income  attributable  to  common  stockholders  of  approximately $13,050,000.  Cash  provided  by  operating  activities  was  approximately
$19,055,000 during the fiscal year ended September 30, 2018.

Fiscal Year Highlights and Other Developments

Water Storage Contract Approval

In December 2012, the South Florida Water Management District (“SFWMD” or "District") issued a solicitation request for projects to be
considered  for  the  Northern  Everglades  Payment  for  Environmental  Services  Program  ("Program").  In  March  2013,  the  Company
submitted its response proposing a dispersed water management project on a portion of its ranch land. The environmental services dispersed
water  management  project  ("Water  Project")  encompasses  a  large-scale  water  storage/nutrient  load  reduction  project  over  approximately
half of the Company's 72,000-acre ranch located in southern Hendry County. The Water Project has the ability to store/treat retain 94,000-
acre feet of water, making it one of the largest private storage projects proposed to date and the largest within the Caloosahatchee River
watershed. The Water Project was approved by the South Florida Water Management District in late 2014, and the Company's engineering
and  environmental  consultants  immediately  began  working  on  a  detailed  design. As  a  result  of  the  uniqueness  of  the  project  site,  which
consists of over 11,000 acres of wetlands and several cultural resource sites, considerable effort has been undertaken over the past 3.5 years
in securing necessary regulatory approvals for the project from both the State of Florida and the federal government. In addition, the project
requires  close  coordination  with  adjacent  landowners,  as  well  as  the  water  control  districts  that  serve  those  landowner/properties.  On
September  29,  2015,  the  SFWMD  amended  the  contract  to  extend  it  for  an  additional  year.  In  2016,  the  Florida  Department  of
Environmental Protection included the project in the State’s Northern Everglades Public-Private Partnership Program.

The  contract  term  is  eleven  years  and  allows  up  to  one  year  for  implementation  (design,  permitting,  construction  and  construction
completion  certification)  and  ten  years  of  operation,  whereby  the  Company  will  provide  water  retention  services.  Payment  for  these
services includes an amount not to exceed $4,000,000 of reimbursement for implementation. In addition, the contract provides an annual
fixed payment of $12,000,000 for operations and maintenance costs, as long as the project is in compliance with the contract and subject to
annual District Board approval of funding. The contract specifies that the District Board has to approve the payments annually through its
budget process and there can be no assurance that it will approve the annual fixed payments. The Florida budget for the state’s 2018/2019
fiscal year as approved included Save Our Everglades trust/legacy Florida funding for the Program. On September 19, 2018 the SFWMD
issued a press release announcing the issuance of an Environmental Resource Permit for Alico. The SFWMD release also stated that (i) the
issuance of the permit cleared the path for Alico to deliver a dispersed water storage project in the Caloosahatchee Watershed, (ii) Alico
has all necessary state approvals to proceed, and (iii) the project is expected to be operational within one year from the start of construction,
which is contingent on Alico securing additional local and federal approvals. These approvals include a compatible use agreement from the
Natural Resources Conservation Service, as well as approvals from the local water control districts. Permitting is currently underway with
construction  to  follow  will  begin  immediately  upon  receipt  of  permits. Annual  fixed  payments  will  not  commence  until  completion  of
construction. The Company

25

anticipates receiving all necessary regulatory approvals within the next four to six months. The Company has not recognized any revenue
to date from the contract. Operating expenses were approximately $1,619,000, $1,794,000 and $2,322,000 for each of the three years ended
September 30, 2018, 2017 and 2016, respectively.

Tender Offer

On September 5, 2018 the Board of Directors approved and Alico announced the commencement of an issuer tender offer (the “Tender
Offer”) to purchase up to $19,999,990 in value of shares of its common stock at a purchase price of $34.00 per share. On October 3, 2018,
upon the terms and subject to the conditions described in the Offer to Purchase dated September 5, 2018 Alico repurchased an aggregate of
752,234 shares at a price of $34.00 per share aggregating $25,575,956. These shares represented approximately 9.2% of the total number of
shares of the Company’s common stock issued and outstanding as of October 2, 2018. Included in the 752,234 shares were 163,999 shares
that the Company elected to purchase pursuant to its right to purchase up to an additional 2% of its outstanding shares of common stock.
734 Investors LLC, Alico’s largest stockholder since 2013, participated in the Tender Offer and sold a small percentage of its holdings.
Members of neither the management team nor the Board of Directors sold any shares directly in the tender offer.

Hurricane Irma

Florida’s citrus industry was hit hard by the recent impacts of Hurricane Irma. Alico’s production was down by approximately 36% from
the  prior  season.  While  the  Company  lost  a  small  percentage  of  trees,  the  force  and  duration  of  the  storm  impacted  the  majority  of  the
groves.  Based  upon  prior  experience  with  serious  storms  of  this  nature, Alico  expects  it  will  take  at  least  two  seasons  for  the  groves  to
recover to pre-hurricane production levels. The Company finished with production of 4,827,000 boxes in fiscal year 2018 and anticipates an
increase in production in fiscal year 2019 to 6,300,000-6,600,000 boxes and a return to pre-hurricane production levels by fiscal year 2020,
which is approximately 7,900,000.

Through  November  30,  2018,  the  Company  received  insurance  proceeds  relating  to  Hurricane  Irma  of  approximately  $477,000  for
property and casualty damage claims and approximately $8,952,000 for crop claims, which have been recorded in operating expenses. The
Company  has  additional  property  and  casualty  claims  outstanding  and  is  awaiting  determination  of  additional  proceeds,  if  any,  to  be
received.

In addition to the commercial insurance claims which have been submitted, the Company may be eligible for Irma federal relief programs
distributed by the Farm Service Agency under the 2017 Wildfires and Hurricane Indemnity Program (2017 WHIP) as well as block grants
that will be administered through the State of Florida. The specifics of the programs are still being finalized and at this time, the Company
cannot determine the amount of federal relief funds which will be received or when these funds will be disbursed.

Alico 2.0 Modernization Program

On  November  16,  2017,  we  announced  the Alico  2.0  Modernization  Program  (“Alico  2.0”).  This  program  is  transforming  three  legacy
businesses (Alico, Orange Co., and Silver Nip) into a single efficient enterprise, Alico Citrus, so we will remain one of the leaders in the
U.S. citrus industry. This initiative explored every aspect of Alico’s citrus and ranch operations, including corporate and operational cost
structures, grove costs, purchasing and procurement, non-performing and under-performing assets, professional fees, and human resources
efficiency.

Under this program, we expected to reduce citrus total expenses per acre to $2,164/acre and the cost to produce a pound solid to $1.56 when
Alico  2.0  is  fully  implemented  in  2020.  These  efficiencies  are  being  achieved  through  better  purchasing,  more  precise  application  of
selected fertilizers and chemicals, outsourcing work such as harvesting, hauling, and certain caretaking  tasks,  and  by  streamlining  grove
management.  We  have  also  deployed  a  more  efficient  labor  model  that  is  consistent  and  uniform  for  field  staffing  and  grove  operating
programs and aligns with the geographical footprint of the citrus groves.

The Company is working to maintain operational efficiencies and deploy its resources to solidify the Company's position as a leader in the
recovering citrus industry.

Alico  2.0  also  led  us  to  decide  to  divest  assets  that  generated  low  rates  of  return  and  shut  down  parts  of  our  operations  that  were  not
profitable. Alico Citrus has shut down its nursery in Gainesville, Florida, is in the process of selling its trailers and has either sold or in the
process of selling real estate assets that are not strategic to our business plan.

In January 2018, we ceased our direct cattle operations at Alico Ranch. The ranch had been a landholding for us for generations, but, even
when profitable, ranch operations generated a minimal rate of return on capital. We continue to own the property and

26

continue to conduct our long-term water dispersement program and wildlife management programs, and we now lease the ranch to a third-
party operator instead of conducting our own cattle operations. All of these decisions enabled additional investment in the citrus business
and redeployment of capital elsewhere.

The Company planted over 400,000 trees in fiscal year 2018, to help position the Company for future production growth which is expected
to drive growth beyond 2020. The Company believes that its current acreage can produce 10,000,000 boxes per year on a sustained basis,
even in an environment where citrus greening continues.

27

Consolidated Results of Operations

The following discussion provides an analysis of Alico's results of operations and should be read in conjunction with the accompanying
Consolidated Statements of Operations for the years ended September 30, 2018, 2017 and 2016:    

(in thousands)

Operating revenues:

Alico Citrus

Water Resources and Other Operations

 Total operating revenues

Gross profit (loss):

Alico Citrus

Water Resources and Other Operations

Total gross profit

General and administrative expenses

Income (loss) from operations

Total other income (expense), net

Income (loss) before income taxes

Provision (benefit) for income taxes

Net income (loss)

Net loss attributable to noncontrolling interests
Net income (loss) attributable to Alico, Inc.
common stockholders
NM - Not Meaningful

Fiscal Year Ended

September 30,

Fiscal Year Ended

Change

September 30,

Change

2018

2017

$

%

2017

2016

$

%

$

78,121   $ 123,441   $ (45,320 )  
(3,228 )  
3,160  
(48,548 )  
81,281  

6,388  
129,829  

(36.7 )%  
(50.5 )%  
(37.4 )%  

$ 123,441   $ 137,282   $ (13,841 )  
(526)  
(14,367 )  

6,388  
129,829  

6,914  
144,196  

(10.1 )%

(7.6 )%

(10.0 )%

26,412  
(819)  
25,593  

15,058  
10,535  
2,655  
13,190  
390  
12,800  
250  

11,494  
(2,564 )  
8,930  

14,918  
1,745  
16,663  

129.8  %  
(68.1 )%  
186.6  %  

11,494  
(2,564 )  
8,930  

34,935  
124  
35,059  

(23,441 )  
(2,688 )  
(26,129 )  

(67.1 )%

NM

(74.5 )%

15,024  
(6,094 )  
(7,248 )  
(13,342 )  
(3,846 )  
(9,496 )  
45  

34  
16,629  
9,903  
26,532  
4,236  
22,296  
205  

0.2  %  
(272.9 )%  
(136.6 )%  
(198.9 )%  
(110.1 )%  
(234.8 )%  
NM  

15,024  
(6,094 )  
(7,248 )  
(13,342 )  
(3,846 )  
(9,496 )  
45  

13,213  
21,846  
(9,366 )  
12,480  
5,521  
6,959  
34  

1,811  
(27,940 )  
2,118  
(25,822 )  
(9,367 )  
(16,455 )  
11  

13.7  %

(127.9 )%

(22.6 )%

(206.9 )%

(169.7 )%

(236.5 )%

32.4  %

$

13,050   $

(9,451 )   $ 22,501  

(238.1 )%  

$

(9,451 )   $

6,993   $ (16,444 )  

(235.1 )%

The  following  table  presents  our  operating  revenues,  by  segment,  as  a  percentage  of  total  operating  revenues  for  the  fiscal  years  ended
September 30, 2018, 2017 and 2016:

Operating revenues:
Alico Citrus
Water Resources and Other Operations

 Total operating revenues

Fiscal Year Ended
September 30,

2018

2017

2016

96.1%  
3.9 %  
100.0 %  

95.1%  
4.9 %  
100.0 %  

95.2%
4.8 %
100.0 %

28

   
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
   
   
 
 
   
   
   
 
 
   
   
   
 
   
   
   
 
 
   
   
   
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
The following discussion provides an analysis of the Company's operating segments:

Alico Citrus

The table below presents key operating measures for the fiscal years ended September 30, 2018, 2017 and 2016:

(in thousands, except per box and per pound solids data)

Fiscal Year Ended
September 30,

Change

Fiscal Year Ended
September 30,

Change

2018

2017

Unit

%

2017

2016

Unit

%

Operating Revenues:

Early and Mid-Season
Valencias
Fresh Fruit
Purchase and Resale of
Fruit
Other

Total

Boxes Harvested:

Early and Mid-Season
Valencias
       Total Processed
Fresh Fruit

Total

Pound Solids Produced:

Early and Mid-Season
Valencias

Total

Pound Solids per Box:

Early and Mid-Season
Valencias

Price per Pound Solids:

Early and Mid-Season
Valencias
Price per Box:
Fresh Fruit
Operating Expenses:
Cost of Sales
Harvesting and Hauling
Purchase and Resale of
Fruit

Other

Total

Gross Profit

$

$

$
$

$

$

$

$

24,309   $
48,865  
2,054  

45,999   $
67,146  
5,735  

(21,690 )  
(18,281 )  
(3,681)  

(47.2 )%   $
(27.2 )%  
(64.2 )%  

45,999   $
67,146  
5,735  

43,909   $
75,311  
5,173  

2,090  
(8,165)  
562  

809  
2,084  
78,121   $ 123,441   $

2,331  
2,230  

(1,522)  
(146)  
(45,320 )  

1,811  
2,891  
4,702  
125  
4,827  

3,215  
4,044  
7,259  
328  
7,587  

(1,404)  
(1,153)  
(2,557)  
(203)  
(2,760)  

9,194  
17,319  
26,513  

17,950  
24,661  
42,611  

(8,756)  
(7,342)  
(16,098 )  

(65.3 )%  
(6.5)%  

(5,857)  
(2,471)  
(36.7 )%   $ 123,441   $ 137,282   $ (13,841 )  

2,331  
2,230  

8,188  
4,701  

(43.7 )%  
(28.5 )%  
(35.2 )%  
(61.9 )%  
(36.4 )%  

(48.8 )%  
(29.8 )%  
(37.8 )%  

3,215  
4,044  
7,259  
328  
7,587  

3,634  
5,195  
8,829  
402  
9,231  

17,950  
24,661  
42,611  

20,167  
31,237  
51,404  

(419)  
(1,151)  
(1,570)  
(74 )  
(1,644)  

(2,217)  
(6,576)  
(8,793)  

5.07  
5.99  

5.58  
6.10  

(0.51 )  
(0.11 )  

(9.1)%  
(1.8)%  

5.58  
6.10  

5.55  
6.01  

0.03  
0.09  

2.64   $
2.82   $

2.56   $
2.72   $

0.08  
0.10  

3.1  %   $
3.7  %   $

2.56   $
2.72   $

2.18   $
2.41   $

0.38  
0.31  

4.8  %
(10.8 )%
10.9 %

(71.5 )%
(52.6 )%
(10.1 )%

(11.5 )%
(22.2 )%
(17.8 )%
(18.4 )%

(17.8 )%

(11.0 )%
(21.1 )%

(17.1 )%

0.5  %
1.5  %

17.4 %
12.9 %

16.43   $

17.48   $

(1.05 )  

(6.0)%   $

17.48   $

12.85   $

4.63  

36.0 %

46,477   $
12,921  

84,909   $
21,520  

(38,432 )  
(8,599)  

(45.3 )%   $
(40.0 )%  

84,909   $
21,520  

64,824   $ 20,085  
(4,429)  
25,949  

562  
(8,251)  

2,134  
3,384  

(1,572)  
(11,635 )  

(73.7 )%  
(343.8)%  

2,134  
3,384  

7,815  
3,759  

(5,681)  
(375)  

31.0 %
(17.1 )%

(72.7 )%

(10.0 )%

51,709   $ 111,947   $

(60,238 )  

(53.8 )%   $ 111,947   $ 102,347   $

9,600  

9.4  %

26,412   $

11,494   $

14,918    

  $

11,494   $

34,935   $ (23,441 )    

Our citrus groves produce the majority of our annual operating revenues and the citrus grove business is seasonal because it is tied to the
growing and harvest season. Historically, the second and third quarters of Alico's fiscal year produce the majority of the annual revenues,
and working capital requirements are typically greater in the first and fourth quarters of the fiscal year, coinciding with the growing cycles.

The Company sells its Early and Mid-Season and Valencia oranges to processors that convert the majority of the citrus crop into orange
juice. They generally buy the citrus on a pound solids basis, which is the measure of the soluble solids (sugars and acids) contained in one
box of fruit. Fresh fruit is generally sold to packing houses that purchase the citrus on a per box basis. Other revenues consist of third-party
grove caretaking and the purchase and reselling of fruit.

29

   
 
 
   
   
   
 
   
   
 
   
   
 
 
 
 
 
 
 
 
 
 
 
 
 
   
   
   
 
 
   
   
   
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
   
   
   
 
 
   
   
   
Alico's  operating  expenses  consist  primarily  of  cost  of  sales  and  harvesting  and  hauling  costs.  Cost  of  sales  represents  the  cost  of
maintaining  the  citrus  groves  for  the  preceding  calendar  year  and  does  not  vary  in  relation  to  production.  Harvesting  and  hauling  costs
represent the costs of bringing citrus product to processors and varies based upon the number of boxes produced. Other expenses include
the period costs of third-party grove caretaking and the purchase and reselling of fruit.

The decrease  in  revenues  for  the  fiscal  year  ended  September  30,  2018,  compared  to  the  fiscal  year  ended September  30,  2017,  was
primarily due to the impact of Hurricane Irma. The Company experienced a greater amount of fruit drop from the impact of Hurricane Irma
and consequently harvested approximately 2,557,000 fewer processed boxes in fiscal year 2018, as compared to the same period in fiscal
year 2017. The Company also saw an overall decrease in pound solids per box which went from 5.87 in the fiscal year ended September
2017 to 5.64 in the fiscal year ended September 30, 2018. The Company did experience a smaller fruit drop with respect to its Valencia
fruit which is harvested later in the year as compared to the Early and Mid-Season variety and as such realized a smaller overall reduction in
boxes produced. In addition, the decrease in revenue, to a smaller extent, was due to fewer boxes of fresh fruit being sold for the fiscal year
ended September 30, 2018. The decrease in revenues from purchase and resale of fruit and other revenues reflects the Company’s decision
to reduce third party fruit purchases and third party caretaking services.

The  decrease  in  revenues  for  the  fiscal  year  ended  September  30,  2017,  as  compared  to  the  fiscal  year  ended  September  30,  2016,  was
primarily due to the harvesting of approximately 1,570,000 fewer processed boxes of fruit, partially offset by higher pound solids per box
and higher price per pound solids. The decrease in revenues from purchase and resale of fruit and other revenues reflects the Company’s
decision to reduce third party fruit purchases and third-party caretaking services.

Total processed boxes harvested in fiscal year 2018 declined by approximately 35.2%, as compared to fiscal year 2017. Pound solids per
box  decreased  by  approximately 9.1%  and  approximately 1.8%  for  the  Early  and  Mid-Season  and  Valencia  oranges,  respectively.  The
combination  of  these  items  resulted  in  approximately 16,098,000  less  pound  solids  sold  in  fiscal  year 2018,  as  compared  to  fiscal  year
2017.

Total processed boxes harvested in fiscal year 2017 declined by approximately 17.8%, as compared to fiscal year 2016. Pound solids per
box  increased  by  approximately 0.5%  and 1.5%  for  the  Early  and  Mid-Season  and  Valencia  oranges,  respectively,  which  resulted  in
approximately 8,793,000 less pound solids sold in fiscal year 2017, as compared to fiscal year 2016.

The decline in boxes harvested and pound solids produced for fiscal year 2018, as compared to fiscal year 2017, was primarily driven by
the impact of Hurricane Irma, which occurred in September 2017.

The decline in boxes harvested and pound solids produced for fiscal year 2017, as compared to fiscal year 2016, is believed to be mainly
driven  by  growing  season  fluctuations  in  production  which  may  have  been  attributable  to  various  factors,  including  extreme  weather
patterns  such  as  a  drought  and  higher  than  normal  temperatures  during  the  Early  and  Mid-season  harvest  impacting  all  varieties.  Other
factors  included  changes  in  weather  impacting  bloom,  horticultural  practices,  and  the  effects  of  diseases  and  pests,  including  citrus
greening. The industry and the Company both continue to experience premature fruit drop, as well as smaller-sized fruit as a result of the
factors described above.

The USDA, in its November 9, 2018 Citrus Crop Forecast for the 2018-19 harvest season, indicated its expectation that the Florida orange
crop will increase from approximately 45,000,000 boxes for the 2017-18 crop year to approximately 77,000,000 boxes for the 2018-19 crop
year,  an increase  of  approximately 71.1%.  The  significant  increase  is  the  result  of  2017-18  harvest  season  being  impacted  by  Hurricane
Irma  and  the  related  fruit  loss  experienced.  The  2017-18  Florida  orange  crop  declined  by  approximately 23,700,000  boxes,  or
approximately 34.5%, compared to the 2016-17 crop.

The Company originally estimated its fiscal year 2018 processed boxes would decrease by approximately 40-45% compared to processed
boxes  for  fiscal  year  2017.  Based  on  the  harvesting  of  fruit,  the  Company’s  actual  box  production  was  down  approximately 36%.  The
improvement from these estimates is the result of the Valencia variety fruit experiencing less fruit drop then was anticipated upon making
the estimate in production. For the fiscal year 2019, the Company anticipates there will be an increase in processed boxes.

The increase in gross profit for fiscal year 2018, as compared to fiscal year 2017, was primarily driven by a decrease in operating expenses,
which was partially offset by a reduction in revenues. The decrease in operating costs is due to (i) the Company allocating a smaller amount
of  its  accumulated  costs  to  its  cost  of  goods  sold,  (ii)  less  harvesting  cost  incurred  due  to  fewer  boxes  being  harvested,  and  (iii)  the
Company receiving approximately $9,429,000 of insurance proceeds. Partially offsetting this decrease in operating expenses, along with
the reduction in revenue, was impairment charges of approximately $3,349,000 relating to net realizable adjustment on inventory and long-
lived assets. The decrease in revenue is primarily a result of the impact of Hurricane Irma.

30

The decrease in gross profit for fiscal year 2017, as compared to fiscal year 2016, related primarily to decreased revenues of approximately
$13,841,000 discussed above, and the recording of an inventory casualty loss of approximately $13,489,000 relating to fruit loss as a result
of Hurricane Irma.

In  November  2017,  the  Company  announced  Alico  2.0.  This  initiative  explored  every  aspect  of  Alico’s  citrus  and  ranch  operations,
including corporate and operational cost structures, grove costs, purchasing and procurement, non-performing and under-performing assets,
professional  fees,  and  human  resources  efficiency. As  previously  mentioned,  under  this  program  the  Company  expects  to  reduce  total
expenses  per  acre  to  $2,164/acre  when Alico  2.0  is  fully  implemented  over  the  next  two  years.  Overall,  the  program  should  reduce  the
Company’s cost to produce a pound solid from $2.14 to $1.56. This efficiency is being achieved through better purchasing, more precise
application  of  selected  fertilizers  and  chemicals,  outsourcing  work  such  as  harvesting,  hauling,  and  certain  caretaking  tasks,  and  by
streamlining  grove  management.  The  Company  will  also  deploy  a  more  efficient  labor  model  that  is  consistent  and  uniform  for  field
staffing and grove operating programs, and aligns with the geographical footprint of the citrus groves. However, there can be no assurance
that the anticipated cost savings will be realized under Alico 2.0.

Water Resources and Other Operations

The table below presents key operating measures for the fiscal years ended September 30, 2018, 2017 and 2016:

(in thousands)

Revenue From:
     Land and other leasing
     Sale of Calves and Culls
     Other

          Total

Operating Expenses:
     Land and other leasing
     Sale of Calves and Culls
     Water Conservation
     Other

          Total

          Gross Profit

     NM - Not Meaningful

$

$

$

$

$

Fiscal Year Ended
September 30,

Change

Fiscal Year Ended
September 30,

Change

2018

2017

$

%

2017

2016

$

%

2,872   $
57  
231  
3,160   $

2,294   $
3,732  
362  

578  
(3,675)  
(131)  
6,388   $ (3,228)  

25.2 %   $
(98.5)%  
(36.2)%  
(50.5)%   $

2,294   $
3,732  
362  
6,388   $

2,097   $
4,604  
213  
6,914   $

197  
(872)  
149  
(526)  

1,072   $
1,075  
1,619  
213  
3,979   $

466   $

606  
(2,452)  
3,527  
(175)  
1,794  
3,165  
(2,952)  
8,952   $ (4,973)  

130.0 %   $
(69.5)%  
(9.8)%  
(93.3)%  
(55.6)%   $

466   $

3,527  
1,794  
3,165  
8,952   $

695   $

3,694  
2,322  
79  

(229)  
(167)  
(528)  
3,086  
6,790   $ 2,162  

9.4 %
(18.9)%
70.0 %

(7.6)%

(32.9)%
(4.5)%
(22.7)%
NM

31.8 %

(819)   $

(2,564)   $ 1,745  

(68.1)%   $

(2,564)   $

124   $ (2,688)  

NM

Land and other leasing include lease income from a lease for grazing rights, a lease to a third party of an aggregate mine and leases of oil
extraction rights to third parties, farm lease revenue, the generation of revenues from sod and tree sales and rental income for office space.

The decrease in revenues from Water Resources and Other Operations is primarily due to selling of Alico's cattle herd in January 2018. All
inventory costs that were accumulated at the date of sale were expensed. As part of this transaction, the Company entered into a long-term
leasing  arrangement  with  the  purchaser  for  the  grazing  rights  on  the  Ranch  that  provides  an  annual  revenue  stream  of  approximately
$1,200,000. The Company continues to own the property and continues to conduct its long-term water dispersement program and wildlife
management programs. As a result of these changes, Alico renamed this division to Alico Water Resources to reflect its focus on water
storage and nutrient reduction. Alico believes that its dispersed water storage project is the largest and most cost-effective project of its kind
in the United States, and believes, once permits from state and federal agencies have been approved, the project will store and prevent large
volumes of water from entering the Caloosahatchee River, will remove substantial amounts of nitrogen from the watershed, and will help
to rehydrate natural systems that eventually flow south into the Everglades.

31

 
   
   
   
 
 
   
   
   
 
 
   
   
   
 
 
   
   
   
 
 
 
 
 
 
 
 
 
 
 
 
 
   
   
   
 
 
   
   
   
 
 
   
   
   
 
 
   
   
   
 
   
   
   
 
 
   
   
   
 
 
   
   
   
 
 
   
   
   
 
 
   
   
   
 
 
   
   
   
 
   
   
   
 
 
   
   
   
The  decrease  in  revenues  from  the  sale  of  calves  and  culls  in  fiscal  year  2017,  as  compared  to  fiscal  year  2016,  is  primarily  due  to  a
decrease in price per pound. The decrease in gross profit for fiscal year 2017, as compared to fiscal year 2016, relates primarily to certain
impairments which were recorded on assets associated with the Ranch.

Water storage and conservation

In December 2012, the South Florida Water Management District ("SFWMD") issued a solicitation request for projects to be considered for
the Northern Everglades Payment for Environmental Services Program. In March 2013, the Company submitted its response proposing a
dispersed water management project on a portion of its ranch land.

On December 11, 2014, the SFWMD approved a contract with the Company. The contract term is eleven years and allows up to one year
for  implementation  (design,  permitting,  construction  and  construction  completion  certification)  and  ten  years  of  operation,  whereby  the
Company will provide water retention services. Payment for these services includes an amount not to exceed $4,000,000 of reimbursement
for implementation. In addition, it provides for an annual fixed payment of $12,000,000 for operations and maintenance costs, as long as
the  project  is  in  compliance  with  the  contract  and  subject  to  annual  District  Board  approval  of  funding.  The  contract  specifies  that  the
District  Board  has  to  approve  the  payments  annually  and  there  can  be  no  assurance  that  it  will  approve  the  annual  fixed  payments.  The
approved Florida budget for the state’s 2018/2019 fiscal year included funding for the Program, and on September 19, 2018 the SFWMD
issued a press release announcing the issuance of an Environmental Resource Permit for Alico. The SFWMD release also stated that (i) the
issuance of the permit cleared the path for Alico to deliver a dispersed water storage project in the Caloosahatchee Watershed, (ii) Alico
has all necessary state approvals to proceed, and (iii) the project is expected to be operational within one year from the start of construction,
which is contingent on Alico securing additional local and federal approvals. These approvals include a compatible use agreement from the
Natural  Resources  Conservation  Service,  as  well  as  approvals  from  the  local  water  control  districts.  Operating  expenses  were
approximately $1,619,000, $1,794,000, and $2,322,000 for each of the three years ended September 30, 2018, 2017 and 2016, respectively.

During  fiscal  year  2017, Alico  recorded  an  impairment  of  two  abandoned  mines  in  the  amount  of  approximately  $3,165,000  based  on
independent third-party assessments, and the Company's decision to not pursue a Natural Resource business initiative.

General and Administrative

General  and  administrative  expenses  for  the  fiscal  year  ended  September  30,  2018  was  approximately $15,058,000,  compared  to
approximately $15,024,000 for the fiscal year ended  September 30, 2017.

The slight increase in general and administrative expenses in fiscal year 2018, as compared to the same period in fiscal year 2017, primarily
relates to increases in bonus awards provided to senior executives and managers, an acceleration of stock compensation expense as a result
of two senior executives forfeiting a portion of their stock options, costs related to the Tender Offer which commenced in September 2018
and an increase in rent, which commenced October 30, 2017, as a result of the Company selling its office building in Fort Myers, FL, and
leasing back a portion of the space. These items resulted in an aggregate increase in general and administrative expenses of approximately
$2,700,000.  These  increases  were  offset  by  decreases  primarily  attributable  to  salary  and  stock  compensation  expenses  incurred  with
respect  to  employment  agreements  executed  for  new  executives  in  the  fiscal  year  2017  which  did  not  occur  in  the  fiscal  year  2018,  a
reduction of expenses incurred relating to separation and consulting arrangements, as well as a reduction in bad debt expense and recruiting
fees.

The increase in general and administrative expenses in fiscal year 2017, as compared to fiscal year ended 2016, primarily relates to salary
and  stock  compensation  expenses  incurred  with  respect  to  employment  agreements  executed  for  new  executives  during  the  year.  In
addition,  the  Company  also  entered  into  a  separation  and  consulting  agreement  with  a  departing  executive.  These  items  resulted  in  an
increase  of  approximately  $2,100,000  over  the  prior  year.  See  Note  15.  “Related  Party  Transactions”  in  the  Notes  to  the  Consolidated
Financial Statements for further discussion. Also, the Company wrote off certain advances made related to excavating work in the amount
of approximately $312,000.

32

Other Income (Expense), net

Other  income  (expense),  net,  for  the  fiscal  year  ended  September  30,  2018  and  2017  was  approximately $2,655,000  and  approximately
$(7,248,000), respectively. The shift from other expense, net to other income, net is primarily due to recording a higher gain on sale of real
estate, property and equipment and assets held for sale. For the fiscal year ended September 30, 2018, the Company sold certain properties
and equipment which included its corporate office building in Fort Myers, Florida, its Gal Hog property and a land parcel within its East
Ranch resulting in gains of approximately $1,751,000, $6,709,000 and $1,759,000, respectively. During the fiscal year ended September
30,  2017,  the  Company  sold  land  and  facilities  in  Hendry  County,  Florida,  which  resulted  in  a  gain  of  approximately  $1,371,000.
Additionally, the Company incurred less interest expense of approximately $580,000 due to the continued pay-down of its long-term debt,
as well as a prepayment made on a loan of approximately $4,453,000 with the proceeds from the asset sales.

Other expense, decreased by approximately $2,118,000 in fiscal year 2017, as compared to fiscal year 2016, primarily due to an increase in
gain on sale of real estate of $1,563,000 and a decrease in interest expense of $752,000. During the fiscal year 2017, the Company sold
land and facilities located in Hendry County, Florida which resulted in a gain on sale of approximately $1,371,000. The decrease in interest
expense is due to the Company continuing to pay down its term loan, which was partially offset by an increase in interest rates.

Provision (benefit) for Income Taxes

For  the  fiscal  years  ended September  30,  2018, 2017  and 2016,  the  provision  (benefit)  for  income  taxes  was  approximately $390,000,
$(3,846,000),  and $5,521,000,  respectively,  and  the  related  effective  income  tax  rates  were  approximately  2.96%,  28.83%  and  44.20%,
respectively. The change in the provision for income taxes for the fiscal year ended September 30, 2018, as compared to fiscal year 2017,
primarily  resulted  from  (i)  the  Company  generating  net  income,  (ii)  a  one-time  non-cash  deferred  income  tax  benefit  of  approximately
$9,847,000  resulting  from  the  remeasurement  of  the  Company's  net  deferred  tax  liabilities  due  to  the  21%  corporate  tax  rate  that  was
enacted  December  22,  2017,  and  (iii)  a  valuation  allowance  on  its  capital  loss  carryforward,  which  expired  at  September  30,  2018,  of
approximately $5,634,000, resulting in an additional income tax expense. The changes in the provision for income taxes for the fiscal year
ended September 30, 2017, as compared to the fiscal year 2016, was primarily related to changes in taxable income (loss).

Seasonality

Historically, the second and third quarters of Alico's fiscal year produce the majority of its annual revenue. Working capital requirements
are typically greater in the first and fourth quarters of the fiscal year, coinciding with harvesting cycles. However, in the fiscal year 2018,
due  to  the  impact  of  Hurricane  Irma,  the  boxes  were  harvested  earlier  in  the  season  than  normal  and  therefore  the  Company  realized  a
greater amount of revenue in the first two quarters of fiscal year 2018. As a result, the working capital requirements varied from the typical
trends it has historically experienced in past years. The Company anticipates the historic seasonality it has experienced will return in fiscal
year 2019.

Because of the seasonality of the business, results for any quarter are not necessarily indicative of the results that may be achieved for the
full fiscal year.

33

Liquidity and Capital Resources

A comparative balance sheet summary is presented in the following table:

(in thousands)

September 30,

2018

2017

Change

Cash and cash equivalents and restricted cash
Total current assets
Total current liabilities
Working capital
Total assets
Term loans and line of credit
Current ratio

$
$
$
$
$
$

32,260   $
72,240   $
21,498   $
50,742   $
423,422   $
177,034   $
3.36 to 1  

3,395   $
66,489   $
15,983   $
50,506   $
419,182   $
186,476   $
4.16 to 1    

28,865
5,751
5,515
236
4,240
(9,442 )

Alico's business has historically generated positive net cash flows from operating activities. Sources of cash primarily include cash flows
from  operations,  sales  of  under-performing  land  and  other  assets,  amounts  available  under  the  Company's  credit  facilities  and  access  to
capital  markets. Access  to  additional  borrowings  under  revolving  lines  of  credit  is  subject  to  the  satisfaction  of  customary  borrowing
conditions. As a public company, Alico may have access to other sources of capital. However, access to, and availability of, financing on
acceptable terms in the future will be affected by many factors, including (i) financial condition, prospects and credit rating, (ii) liquidity of
the overall capital markets and (iii) the state of the economy. There can be no assurance that the Company will continue to have access to
the capital markets on acceptable terms, or at all.

The principal uses of cash that affect Alico's liquidity position include the following: operating expenses including employee costs, the cost
of  maintaining  the  citrus  groves,  harvesting  and  hauling  of  citrus  products,  capital  expenditures,  stock  repurchases,  dividends,  and  debt
service costs including interest and principal payments on term loans and other credit facilities.

Management believes that a combination of cash-on-hand, cash generated from operations and availability under the Company's lines of
credit  will  provide  sufficient  liquidity  to  service  the  principal  and  interest  payments  on  its  indebtedness  and  will  satisfy  working  capital
requirements and capital expenditures for at least the next twelve months and over the long term. Alico has a  $70,000,000 working capital
line of credit, of which approximately $57,015,000 is available for general use as of September 30, 2018, and a $25,000,000 revolving line
of credit, of which $25,000,000 is available for general use as of September 30, 2018 (see Note 6. “Long-Term Debt and Lines of Credit" to
the accompanying Consolidated Financial Statements). If the Company pursues significant growth opportunities in the future, it could have
a  material  adverse  impact  on  its  cash  balances  and  may  need  to  finance  such  activities  by  drawing  funds  from  its  lines  of  credit  or  by
obtaining additional debt or equity financing. There can be no assurance that additional financing will be available to the Company when
needed or, if available, that it can be obtained on commercially reasonable terms. Any inability to obtain additional financing could impact
Alico's ability to pursue different growth opportunities.

Alico's level of debt could have important consequences on its business, including, but not limited to, increasing vulnerability to general
adverse economic and industry conditions, limiting cash flow availability to fund future investments, capital expenditures, working capital,
business activities and other general corporate requirements and limiting flexibility in planning for, or reacting to, changes in the business
and the industry in which the Company operates.

Cash Management Impacts 

Cash  and  cash  equivalents  and  restricted  cash increased  approximately $28,865,000  as  of September  30,  2018,  as  compared  to
September  30,  2017.  Cash  and  cash  equivalents decreased  by  approximately $3,230,000  as  of September  30,  2017,  as  compared  to
September 30, 2016. The components of these changes are discussed below.

34

   
 
 
 
Consolidated Statements of Cash Flows

The  following  table  details  the  items  contributing  to  the  changes  in  cash  and  cash  equivalents  and  restricted  cash  for  fiscal  years  ended
September 30, 2018, 2017 and 2016:

(in thousands)

Net cash provided by operating activities
Net cash provided by (used in) investing activities
Net cash used in financing activities
Net increase (decrease) in cash and cash equivalents and
restricted cash

Net Cash Provided By Operating Activities

$

 Fiscal Year Ended September 30,
2016
2017
2018
30,357  
28,229   $
19,055   $
(13,034)  
(10,085)  
22,447  
(16,172)  
(21,374)  
(12,637)  

 % Change

 2018 vs 2017  
(32.5)%  
(322.6)%  
(40.9)%  

 2017 vs 2016
(7.0)%
(22.6)%
32.2 %

$

28,865   $

(3,230)   $

1,151  

The following table details the items contributing to Net Cash Provided by Operating Activities for the fiscal years ended  September 30,
2018, 2017 and 2016:

(in thousands)

$

Net income (loss)
Gain on sale of sugarcane land
Depreciation, depletion and amortization
Loss on breeding herd sales
Deferred income tax (benefit) expense
Cash surrender value
Deferred retirement benefits
Magnolia Fund undistributed (earnings) loss
(Gain) loss on sale of real estate, property
and equipment and assets held for sale
Inventory casualty loss
Inventory net realizable value adjustment
Impairment of long-lived assets and assets
held for sale
Loss on disposal of property and equipment

Non-cash interest expense on deferred gain
on sugarcane land
Bad debt expense
Stock-based compensation expense
Other, including working capital changes

Net cash provided by operating activities

$

 Fiscal Year Ended
September 30,

2018

12,800   $
(967)  
13,756  
13  
(1,955)  
(27)  
(41)  
(8)  

2017

  Change
(9,496)   $ 22,296   $

(538)  
15,226  
337  
(3,948)  
(15)  
(102)  
202  

(429)  
(1,470)  
(324)  
1,993  
(12)  
61  
(210)  

(10,281)  
—  
1,115  

(1,373)  
13,489  
1,199  

(8,908)  
(13,489)  
(84)  

 Fiscal Year Ended
September 30,

2017

2016

  Change

(9,496)   $
(538)  
15,226  
337  
(3,948)  
(15)  
(102)  
202  

(1,373)  
13,489  
1,199  

6,959   $ (16,455)
80
(618)  
(156)
15,382  
41
296  
(9,225)
5,277  
5
(20)  
(167)
65  
99
103  

147  
—  
—  

(1,520)
13,489
1,199

2,234  

9,346  

(7,112)  

9,346  

—  

9,346

207  

—  

207  

—  

—  

—

1,361  
24  
2,613  
(1,789)  
19,055   $

1,413  
312  
1,653  
524  
28,229   $

(52)  
(288)  
960  
(2,313)  
(9,174)   $

1,413  
312  
1,653  
524  
28,229   $

1,406  
—  
924  
436  
30,357   $

7
312
729
88
(2,128)

The decrease in net cash provided by operating activities for the fiscal year ended September 30, 2018, as compared to the same period in
the  fiscal  year  2017,  was  primarily  due  to  the  effect  of  the  Company  recognizing  a  greater  gain  on  the  sale  of  real  estate,  property  and
equipment and assets held for sale as a result of the Company’s decision to divest itself from several non-core and underperforming assets
during the fiscal year 2018. Additionally, the Company experienced a decrease in working capital as

35

 
 
 
 
 
 
   
 
   
 
 
 
 
compared to the previous fiscal year. This is primarily the result of the Company having a smaller increase in accounts receivable due to
lower revenues earned, and experiencing a smaller decrease in inventory levels due the Company taking an impairment on its inventory
levels at September 30, 2017, which directly impacted the change for the fiscal year ended September 30, 2018. This decrease was partially
offset by an increase in net income.

The decrease in net cash provided by operating activities for the fiscal year ended September 30, 2017 compared to the fiscal year ended
September 30, 2016 was primarily due to a decrease in net income and deferred tax expense and was substantially offset by the Company
recording an inventory casualty loss, which was the direct result of Hurricane Irma, and other impairments recorded on certain assets held
for  sale  and  other  fixed  assets  (see  Note  3.  “Inventories”  in  the  Notes  the  Consolidated  Financial  Statements  for  further  discussion  on
inventory casualty loss).

Net Cash Provided By (Used In) Investing Activities

The  following  table  details  the  items  contributing  to  Net  Cash  Provided  By  (Used  In)  Investing Activities  for  the  fiscal  years  ended
September 30, 2018, 2017 and 2016:

(in thousands)

 Fiscal Year Ended
September 30,

 Fiscal Year Ended
September 30,

Capital expenditures
Net proceeds from sale of real estate, property
and equipment and assets held for sale
Other
Net cash provided by (used in) investing
activities

2018
(16,352)   $

$

2017
(13,353)   $

  Change

(2,999)   $

2017
(13,353)   $

2016
(14,305)   $

  Change

39,780  
(981)  

2,944  
324  

36,836  
(1,305)  

2,944  
324  

799  
472  

$

22,447   $

(10,085)   $

32,532   $

(10,085)   $

(13,034)   $

2,949

952

2,145
(148)

The increase in net cash provided by (used in) investing activities for the fiscal year ended September 30, 2018, as compared to the fiscal
year ended September 30, 2017, was primarily due to proceeds received from the sale of certain assets during the fiscal year 2018. This
increase was partially offset by greater capital expenditures in the fiscal year 2018, as compared to the same period in the prior year, as a
result of the Company’s decision to plant more trees.

The decrease in net cash used in investing activities for the fiscal year ended September 30, 2017, as compared to the fiscal year ended
September 30, 2016, was primarily due to proceeds from the sale of land and facilities located in Hendry County, Florida of approximately
$2,200,000. This was partially offset by the reduction of capital expenditures of approximately $1,000,000.

36

   
 
   
 
 
 
 
Net Cash Used In Financing Activities

The following table details the items contributing to Net Cash Used In Financing Activities for the fiscal years ended  September 30, 2018,
2017 and 2016:

(in thousands)

 Fiscal Year Ended
September 30,

 Fiscal Year Ended
September 30,

Proceeds from term loans
Principal payments on revolving line of
credit
Borrowings on revolving line of credit
Principal payments on term loans
Contingent consideration paid
Treasury stock purchases
Dividends paid
Capital contribution received from
noncontrolling interest
Capital lease obligation principal
payments

2018

2017

  Change

2017

2016

Change

$

—   $

—   $

—   $

—   $

2,500   $

(2,500)

(25,600)  
28,285  
(12,127)  
—  
(2,215)  
(1,972)  

(70,770)  
65,770  
(10,743)  
—  
(3,064)  
(1,987)  

45,170  
(37,485)  
(1,384)  
—  
849  
15  

(70,770)  
65,770  
(10,743)  
—  
(3,064)  
(1,987)  

(53,882)  
58,882  
(10,761)  
(7,500)  
(3,141)  
(1,993)  

(16,888)
6,888
18
7,500
77
6

1,000  

—  

1,000  

—  

—  

—

Net cash used in financing activities

$

(12,637)   $

(8)  

(580)  
(21,374)   $

572  
8,737   $

(580)  
(21,374)   $

(277)  
(16,172)   $

(303)
(5,202)

The decrease in net cash used in financing activities for the fiscal year ended September 30, 2018, as compared to the fiscal year ended
September  30,  2017,  was  primarily  due  to  decreased  repayments  on  the  revolving  line  of  credit,  which  was  partially  offset  by  less
borrowings  being  made  on  the  revolving  lines  of  credit.  Additionally,  greater  principal  payments  were  made  on  the  term  loans  of
approximately $4,453,000 from a portion of the proceeds from the sale of assets, which was offset by the Company electing not to make its
scheduled principal payment on certain other term loans for the first and second quarter of fiscal year 2018 of approximately $3,100,000, as
it utilized its prepayment to satisfy its payment requirement.

The increase in net cash used in financing activities for the fiscal year ended September 30, 2017, as compared to the  fiscal  year  ended
September  30,  2016,  was  primarily  a  result  of  the  Company  paying  down,  on  a  net  basis,  its  revolving  line  of  credit  during  fiscal  year
ended September 2017, while during the fiscal year ended September 30, 2016 the Company drew cash, on a net basis, under its revolving
line of credit. This decrease was partially offset as a result of the Company paying a $7,500,000 contingent consideration relating to the
acquisition of Orange-Co during the fiscal year ended September 30, 2016.

The  Company  had  $2,685,000  of  outstanding  amounts  due  under  its  revolving  credit  lines  at  September  30,  2018.  With  respect  to  the
WCLC  line  of  credit  agreement  with  Rabo Agrifinance,  Inc.  (“Rabo”),  the  Company  executed  an  amendment  to  extend  the  due  date  to
November 1, 2021.

On October 3, 2018, the Company completed a tender offer of 752,234 shares at a price of $34.00 per share aggregating a cash utilization
of $25,575,956.

The  WCLC  agreement  provides  for  Rabo  to  issue  up  to  $20,000,000  in  letters  of  credit  on  the  Company’s  behalf. As  of  September  30,
2018, there was approximately $10,300,000 in outstanding letters of credit, which correspondingly reduced Alico's availability under the
line of credit.

During  the  next  twelve  months  the  Company  anticipates  it  will  make  capital  expenditures  of  approximately  $16,000,000  -  $17,000,000.
The majority of these capital expenditures are expected to primarily relate to the purchasing and planting of additional trees.

Contractual Obligations and Off Balance Sheet Arrangements

Alico  has  various  contractual  obligations  which  are  fixed  and  determinable.  The  following  table  presents  the  Company's  significant
contractual obligations and commercial commitments on an undiscounted basis as of September 30, 2018 and the future periods in which
such obligations are expected to be settled in cash.

37

   
 
   
 
 
 
 
 
(in thousands)

Long-Term Debt
Interest on Long-Term Debt
Retirement Benefits
Consulting/Non-Compete Agreement
Operating Leases
Tree Purchase Commitments

Total

Purchase Commitments

Total

Payments Due by Period
1-3 Years

<1 Year

3-5 Years

5+ Years

$

$

177,034 $
53,195
5,739
25
843
2,161
238,997 $

5,275 $
7,290
345
25
319
2,161
15,415 $

25,953 $
12,784
5,394
—
335
—
44,466 $

24,195 $
10,689
—
—
189
—
35,073 $

121,611
22,432
—
—
—
—
144,043

Alico, through its wholly owned subsidiary Alico Fruit Company, previously entered into contracts for the purchase of citrus fruit during
the normal course of its business. These obligations were typically covered by sales agreements. Alico Fruit Company is no longer engaged
in contracted purchase and resale of fruit and there were no obligations outstanding at September 30, 2018.

Alico enters into fruit marketing agreements to purchase fruit from certain third party growers as well as contracting caretaking services to
these growers. These obligations are typically covered by sales and caretaking agreements.

During the fiscal year 2018, the Company entered into contracts to purchase citrus trees, which are anticipated to be delivered in fiscal year
2019. As of September 30, 2018, the Company had approximately $2,161,000 of outstanding commitments for these purchases that are to
be paid upon delivery of the citrus trees.

Critical Accounting Policies

Alico's  Consolidated  Financial  Statements  are  prepared  in  accordance  with  U.S.  GAAP,  which  requires  management  to  make  estimates,
judgments and assumptions that affect the amounts reported in those financial statements and accompanying notes. Management considers
an  accounting  policy  to  be  critical  if  it  is  important  to  the  Company's  financial  condition  and  results  of  operations  and  if  it  requires
significant judgment and estimates on the part of management in its application. Alico considers policies relating to the following matters to
be critical accounting policies:

Revenue Recognition

Revenues from agricultural crops are recognized at the time the crop is harvested and delivered to the customer. The Company recognizes
revenues from cattle sales at the time the cattle are delivered. Management reviews the reasonableness of the revenue accruals quarterly
based  on  buyers’  and  processors’  advances  to  growers,  cash  and  futures  markets  and  experience  in  the  industry. Adjustments  are  made
throughout  the  fiscal  year  to  these  estimates  as  more  current  relevant  industry  information  becomes  available.  Differences  between  the
estimates and the final realization of revenues can be significant and can be either positive or negative. During the periods presented in this
Annual Report on Form 10-K, no material adjustments were made to the reported revenues from our crops.

Alico Fruit Company ("AFC") operations primarily consist of providing supply chain management services to Alico, as well as to other
citrus growers in the state of Florida. AFC also purchases and resells citrus fruit; in these transactions, AFC (i) acts as a principal; (ii) takes
title to the products; and (iii) has the risks and rewards of ownership, including the risk of loss for collection, delivery or returns. Therefore,
AFC recognizes revenues based on the gross amounts due from customers for its marketing activities. Supply chain management service
revenues are recognized when the services are performed.

Inventories

The costs of growing crops, including but not limited to labor, fertilization, fuel, crop nutrition and irrigation, are capitalized into inventory
throughout the respective crop year. Such costs are expensed as cost of sales when the crops are harvested and are recorded as operating
expenses  in  the  Consolidated  Statements  of  Operations.  Inventories  are  stated  at  the  lower  of  cost  or  net  realizable  value.  The  cost  for
unharvested citrus crops is based on accumulated production costs incurred during the period from

38

 
 
 
 
 
 
 
 
January 1 through the balance sheet date. The cost of the beef cattle inventory is based on the accumulated cost of developing such animals
for sale from July 1 through the balance sheet date.

Property and Equipment

Property  and  equipment  are  stated  at  cost,  net  of  accumulated  depreciation  and  amortization.  Major  improvements  are  capitalized  while
maintenance and repairs are expensed in the period the cost is incurred. Costs related to the development of citrus groves, through planting
of trees, are capitalized. Such costs include land clearing, excavation and construction of ditches, dikes, roads and reservoirs among other
costs. After the planting, caretaking costs or pre-productive maintenance costs are capitalized for four years. After four years, a grove is
considered  to  have  reached  maturity  and  the  accumulated  costs  are  depreciated  over  25  years,  except  for  land  clearing  and  excavation,
which are considered costs of land and not depreciated.

The breeding herd consisted of purchased animals and animals raised on the Company’s ranches. Purchased animals were stated at the cost
of acquisition. The cost of animals raised on the ranch was based on the accumulated cost of developing such animals for productive use.
The breeding herd was sold in January 2018.

Income Taxes

The Company uses the asset and liability method of accounting for deferred income taxes. The provision for income taxes includes income
taxes currently payable and those deferred as a result of temporary differences between the financial statements and the income tax basis of
assets and liabilities. Deferred income tax assets and liabilities are measured using enacted income tax rates expected to apply to taxable
income in the years in which those temporary differences are expected to be recovered or settled. The effect of a change in income tax rates
on  deferred  income  tax  assets  and  liabilities  is  recognized  in  income  or  loss  in  the  period  that  includes  the  enactment  date. A  valuation
allowance is provided to reduce deferred tax assets to the amount of future tax benefit when it is more likely than not that some portion or
all of the deferred tax assets will not be realized. Projected future taxable income and ongoing tax planning strategies are considered and
evaluated  when  assessing  the  need  for  a  valuation  allowance. Any  increase  or  decrease  in  a  valuation  allowance  could  have  a  material
adverse or beneficial impact on the Company’s income tax provision and net income or loss in the period the determination is made. As of
September 30, 2018 and 2017, the Company did not record a valuation allowance on deferred tax assets. The Company recognizes interest
and/or penalties related to income tax matters in income tax expense.

The Company recognizes the effect of income tax positions only if those positions are more likely than not of being sustained. Recognized
income  tax  positions  are  measured  at  the  largest  amount  that  is  greater  than  50%  likely  of  being  realized.  Changes  in  recognition  or
measurement are reflected in the period in which a change in judgment occurs. The Company records interest related to unrecognized tax
benefits in income tax expense.

Impairment of Long-Lived Assets

The Company reviews its long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount
of an asset or asset group may not be recoverable. The Company records impairment losses on long-lived assets used in operations, other
than  goodwill,  when  events  and  circumstances  indicate  that  the  asset  or  asset  group  might  be  impaired  and  the  estimated  cash  flows
(undiscounted and without interest charges) to be generated by those assets or asset group over the remaining lives of the assets are less
than the carrying amounts of those assets. In calculating impairments and the estimated cash flows, the Company assigns its asset groups
by  determining  the  lowest  level  for  which  there  are  identifiable  cash  flows  that  are  largely  independent  of  the  cash  flows  of  the  other
Company assets. The net carrying values of assets or asset groups not recoverable are reduced to their fair values. Our cash flow estimates
are  based  on  historical  results  adjusted  to  reflect  our  best  estimates  of  future  market  conditions  and  operating  conditions.  As  of
September 30, 2018 and 2017, long-lived assets were comprised of property and equipment.

Fair Value Measurements

The  carrying  amounts  in  the  balance  sheets  for  operating  accounts  receivable,  accounts  payable  and  accrued  liabilities  approximate  fair
value because of the immediate or short term maturity of these items. The carrying amounts reported for our long-term debt approximates
fair value as our borrowings with commercial lenders are at interest rates that vary with market conditions and fixed rates that approximate
market rates for comparable loans.

Fair value is defined as the price that would be received upon the sale of an asset or paid to transfer a liability (i.e., exit price) in an orderly
transaction between market participants at the measurement date. Assets and liabilities measured at fair value are categorized into one of
three different levels depending on the assumptions (i.e., inputs) used in the valuation. Assets and liabilities

39

are  classified  in  their  entirety  based  on  the  lowest  level  of  input  significant  to  the  fair  value  measurement.  The  fair  value  hierarchy  is
defined as follows:

Level 1- Valuations are based on unadjusted quoted prices in active markets for identical assets or liabilities.

Level 2- Valuations are based on quoted prices for similar assets or liabilities in active markets, or quoted prices in markets that are
not active for which significant inputs are observable, either directly or indirectly.

Level 3- Valuations are based on prices or valuation techniques that require inputs that are both unobservable and significant to the
overall  fair  value  measurement.  Inputs  reflect  management’s  best  estimate  of  what  market  participants  would  use  in  valuing  the
asset or liability at the measurement date.

Impact of Accounting Pronouncements

See  Item  8.  "Financial  Statements  and  Supplemental  Data"  -  Note  1.  "Description  of  Business  and  Basis  of  Presentation"  for  additional
information about the impact of accounting pronouncements.

Subsequent Events

Termination Proceedings against Mr. Remy W. Trafelet

On November 19, 2018, Alico, with unanimous approval of the members of the Board of Directors, other than Remy W. Trafelet, notified
Mr.  Trafelet,  the  Company's  President  and  Chief  Executive  Officer  and  a  member  of  the  Board  of  Directors,  that  it  intends  to  consider
terminating  his  employment  for  “cause”  pursuant  to  the  terms  of  his  employment  agreement  with  the  Company  and  option  agreements
entered into under the Company's Stock Incentive Plan of 2015 (collectively, the “Compensation Documents”).

As required by the Compensation Documents, the Company will schedule a special meeting of the Board of Directors at a future date, at
which meeting Mr. Trafelet and his counsel (if he so elects) may meet with the Board of Directors to address this matter. The Board of
Directors will make its final determination as to Mr. Trafelet’s employment following such meeting. Mr. Trafelet has been placed on paid
administrative leave pending the outcome of these proceedings. On November 28, 2018, the parties in the Florida Litigation stipulated to
an order which provides, among other things, that pending the resolution of the Delaware Litigation, the Board of Directors shall not take
any action out of the routine day-to-day operations conducted in the ordinary course of business, including removing any corporate officers
or directors from positions held as of November 27, 2018. For more information, see Item 3, "Legal Proceedings."

Appointment of Interim President

In connection with the commencement of the termination proceedings against Mr. Trafelet, Benjamin D. Fishman, a current member of the
Board of Directors, was appointed to serve as Interim President of the Company, effective as of November 19, 2018. Henry R. Slack, the
Company's Executive Chairman, and Mr. Fishman will manage the Company during the pendency of the termination proceedings. Neither
Mr. Slack nor Mr. Fishman will receive any incremental compensation for their service during this period. In connection with assuming
such  interim  role,  Mr.  Fishman  has  stepped  down  from  the Audit  Committee  of  the  Board  of  Directors,  and  Mr. Andrew  Krusen  has
assumed the Chairmanship of the Audit Committee.

40

Item 7A. Quantitative and Qualitative Disclosures about Market Risk

Market  Risk  -  Market  risk  represents  the  potential  loss  resulting  from  adverse  changes  in  the  value  of  financial  instruments,  either
derivative or non-derivative, caused by fluctuations in interest rates, foreign exchange rates, commodity prices, and equity security prices.
The  Company  handles  market  risks  in  accordance  with  its  established  policies;  however, Alico  does  not  enter  into  derivatives  or  other
financial  instruments  for  trading  or  speculative  purposes.  The  Company  does  consider,  on  occasion,  the  need  to  enter  into  financial
instruments to manage and reduce the impact of changes in interest rates; however, the Company entered into no such instruments during
the  three-year  period  ended September 30, 2018.  The  Company  held  various  financial  instruments  as  of September  30,  2018  and 2017,
consisting  of  financial  assets  and  liabilities  reported  in  the  Company’s  Consolidated  Balance  Sheets  and  off-balance  sheet  exposures
resulting from letters of credit issued for the benefit of Alico.

Interest Rate Risk - The Company is subject to interest rate risk from the utilization of financial instruments such as term loan debt and
other  borrowings.  The  Company’s  primary  long-term  obligations  are  fixed  rate  debts  subject  to  fair  value  risk  due  to  interest  rate
fluctuations. The  Company  believes  that  the  carrying  value  of  our  long-term  debt  approximates  fair  value  given  the  stability  of  market
interest rates.

The Company is also subject to interest rate risk on its variable rate debt. A one-percentage-point increase in prevailing interest rates would
have increased interest expense on our variable rate debt obligations by approximately $598,000 for the fiscal year ended September 30,
2018.

Foreign-Exchange  Rate  Risk  -  The  Company  currently  has  no  exposure  to  foreign-exchange  rate  risk  because  all  of  its  financial
transactions are denominated in U.S. dollars.

Commodity Price Risk - The Company has no financial instruments subject to commodity price risk.

Equity Security Price Risk - None of the Company’s financial instruments have potential exposure to equity security price risk.

41

Item 8. Financial Statements and Supplementary Data

Index to Consolidated Financial Statements

Report of Independent Registered Public Accounting Firm

Consolidated Financial Statements:

Consolidated Balance Sheets
Consolidated Statements of Operations
Consolidated Statements of Changes in Equity
Consolidated Statements of Cash Flows
Notes to Consolidated Financial Statements

All schedules are omitted for the reason that they are not applicable or the required information is included in the financial
statements or notes.

Page
43

45
46
47
48
50

42

 
 
 
 
 
 
 
 
 
Report of Independent Registered Public Accounting Firm

To the Stockholders and the Board of Directors of Alico, Inc.

Opinions on the Financial Statements and Internal Control Over Financial Reporting

We  have  audited  the  accompanying  consolidated  balance  sheets  of  Alico,  Inc.  and  subsidiaries  (the  Company)  as  of
September 30, 2018  and 2017, and the related consolidated statements of operations, changes in equity and cash flows for
each of the three years in the period ended September 30, 2018, and the related notes (collectively, the financial statements).
We  also  have  audited  the  Company’s  internal  control  over  financial  reporting  as  of September  30,  2018,  based  on  criteria
established in Internal Control - Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway
Commission in 2013.

In  our  opinion,  the  financial  statements  referred  to  above  present  fairly,  in  all  material  respects,  the  financial  position  of  the
Company as of September 30, 2018 and 2017, and the results of their operations and their cash flows for each of the years in
the  three-year  period  ended September  30,  2018,  in  conformity  with  accounting  principles  generally  accepted  in  the  United
States  of  America.  Also  in  our  opinion,  the  Company  maintained,  in  all  material  respects,  effective  internal  control  over
financial reporting as of September 30, 2018,  based  on  criteria  established  in Internal Control - Integrated Framework issued
by the Committee of Sponsoring Organizations of the Treadway Commission in 2013.

Basis for Opinions

The  Company's  management  is  responsible  for  these  financial  statements,  for  maintaining  effective  internal  control  over
financial  reporting,  and  for  its  assessment  of  the  effectiveness  of  internal  control  over  financial  reporting,  included  in  the
accompanying Management’s Report on Internal Control Over Financial Reporting. Our responsibility is to express an opinion
on the Company's financial statements and an opinion on the Company's internal control over financial reporting based on our
audits.  We  are  a  public  accounting  firm  registered  with  the  Public  Company  Accounting  Oversight  Board  (United  States)
(PCAOB) and are required to be independent with respect to the Company in accordance with U.S. federal securities laws and
the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.

We conducted our audits in accordance with the standards of the PCAOB. Those standards require that we plan and perform
the audits to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether
due to error or fraud, and whether effective internal control over financial reporting was maintained in all material respects.

Our  audits  of  the  financial  statements  included  performing  procedures  to  assess  the  risks  of  material  misstatement  of  the
financial statements, whether due to error or fraud, and performing procedures that respond to those risks. Such procedures
included examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. Our audits
also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating
the overall presentation of the financial statements. Our audit of internal control over financial reporting included obtaining an
understanding of internal control over financial reporting, assessing the risk that a material weakness exists, and testing and
evaluating  the  design  and  operating  effectiveness  of  internal  control  based  on  the  assessed  risk.  Our  audits  also  included
performing  such  other  procedures  as  we  considered  necessary  in  the  circumstances.  We  believe  that  our  audits  provide  a
reasonable basis for our opinions.

Definition and Limitations of Internal Control Over Financial Reporting

A  company's  internal  control  over  financial  reporting  is  a  process  designed  to  provide  reasonable  assurance  regarding  the
reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally
accepted  accounting  principles. A  company's  internal  control  over  financial  reporting  includes  those  policies  and  procedures
that  (1)  pertain  to  the  maintenance  of  records  that,  in  reasonable  detail,  accurately  and  fairly  reflect  the  transactions  and
dispositions of the assets of the company; (2) provide reasonable assurance that transactions are recorded as necessary to
permit preparation of financial statements in accordance with generally accepted accounting principles, and that receipts and
expenditures  of  the  company  are  being  made  only  in  accordance  with  authorizations  of  management  and  directors  of  the
company; and (3) provide reasonable assurance regarding

43

 
 
 
 
 
 
 
 
prevention  or  timely  detection  of  unauthorized  acquisition,  use  or  disposition  of  the  company's  assets  that  could  have  a
material effect on the financial statements.

Because  of  its  inherent  limitations,  internal  control  over  financial  reporting  may  not  prevent  or  detect  misstatements. Also,
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.

/s/ RSM US LLP
We have served as the Company's auditor since 2007.
Orlando, Florida
December 6, 2018

44

 
 
 
ALICO, INC.
CONSOLIDATED BALANCE SHEETS
(in thousands, except share amounts)

ASSETS

Current assets:

Cash and cash equivalents
Accounts receivable, net
Inventories
Assets held for sale
Prepaid expenses and other current assets

Total current assets

Restricted cash
Property and equipment, net
Goodwill
Deferred financing costs, net of accumulated amortization
Other non-current assets

Total assets

LIABILITIES AND STOCKHOLDERS' EQUITY

Current liabilities:

Accounts payable
Accrued liabilities
Income taxes payable
Long-term debt, current portion
Other current liabilities

Total current liabilities

Long-term debt:

Principal
Less: deferred financing costs, net
Long-term debt less deferred financing costs, net

Lines of credit
Deferred income tax liability
Deferred gain on sale
Deferred retirement obligations, net of current portion

Total liabilities

Commitments and Contingencies (Note 16)
Stockholders' equity:

Preferred stock, no par value, 1,000,000 shares authorized; none issued
Common stock, $1.00 par value, 15,000,000 shares authorized; 8,416,145 and 8,416,145
shares issued and 8,199,957 and 8,238,830 shares outstanding at September 30, 2018 and
2017, respectively
Additional paid in capital
Treasury stock, at cost, 216,188 and 177,315 shares held at September 30, 2018 and 2017,
respectively
Retained earnings

Total Alico stockholders' equity

Noncontrolling interest

Total stockholders' equity

Total liabilities and stockholders' equity

September 30,

2018

2017

25,260   $
2,544  
41,033  
1,391  
2,012  
72,240  

7,000  
340,403  
2,246  
136  
1,397  
423,422   $

3,764   $
9,226  
2,320  
5,275  
913  
21,498  

169,074  
(1,563)  
167,511  
2,685  
25,153  
24,928  
4,052  

245,827  

3,395
4,286
36,204
20,983
1,621
66,489

—
349,337
2,246
262
848
419,182

3,192
6,781
—
4,550
1,460
15,983

181,926
(1,767)
180,159
—
27,108
26,440
4,123

253,813

—  

—

8,416  
20,126  

(7,536)  
151,111  
172,117  
5,478  
177,595  
423,422   $

8,416
18,694

(6,502)
140,033
160,641
4,728
165,369
419,182

$

$

$

$

See accompanying notes to the Consolidated Financial Statements.

45

 
 
 
 
   
 
 
 
 
 
   
 
 
   
 
   
 
   
 
 
   
 
   
 
 
   
ALICO, INC.
CONSOLIDATED STATEMENTS OF OPERATIONS
(in thousands, except per share amounts)

Fiscal Year Ended September 30,
2017

2018

2016

Operating revenues:
Alico Citrus
Water Resources and Other Operations

Total operating revenues

Operating expenses:
Alico Citrus
Water Resources and Other Operations

Total operating expenses

Gross profit
General and administrative expenses
Income (loss) from operations
Other income (expense):

Investment and interest (loss) income, net
Interest expense
Gain on sale of real estate, property and equipment and assets held for sale
Other income (expense), net

Total other income (expense), net

Income (loss) before income taxes
Provision (benefit) for income taxes
Net income (loss)
Net loss attributable to noncontrolling interests

Net income (loss) attributable to Alico, Inc. common stockholders
Per share information attributable to Alico, Inc. common stockholders:
Earnings (loss) per common share:

Basic
Diluted

Weighted-average number of common shares outstanding:

Basic
Diluted

Cash dividends declared per common share

$

$
$

$

$

78,121   $
3,160  
81,281  

123,441   $
6,388  
129,829  

51,709  
3,979  
55,688  
25,593  
15,058  
10,535  

39  
(8,561)  
11,041  
136  
2,655  
13,190  
390  
12,800  
250  
13,050   $

111,947  
8,952  
120,899  
8,930  
15,024  
(6,094)  

(148)  
(9,141)  
2,181  
(140)  
(7,248)  
(13,342)  
(3,846)  
(9,496)  
45  
(9,451)   $

1.59   $
1.57   $

(1.14)   $
(1.14)   $

8,232  
8,301  

8,300  
8,300  

137,282
6,914
144,196

102,347
6,790
109,137
35,059
13,213
21,846

—
(9,893)
618
(91)
(9,366)
12,480
5,521
6,959
34
6,993

0.84
0.84

8,303
8,311

See accompanying notes to the Consolidated Financial Statements.

46

0.24   $

0.24   $

0.24

 
 
 
 
 
   
   
 
 
 
   
 
 
 
   
 
   
   
 
 
 
   
 
   
   
 
 
   
   
Balance at September 30, 2015

Net income (loss)
Dividends
Treasury stock purchases
Contingent consideration
Stock-based compensation:

Directors
Executives

Balance at September 30, 2016

Net loss
Dividends
Treasury stock purchases
Stock-based compensation:

Directors
Executives

Other

Balance at September 30, 2017

Net income (loss)
Dividends
Treasury stock purchases
Capital contribution received
from noncontrolling interest
funding
Stock-based compensation:

Directors
Executives

Balance at September 30, 2018

ALICO, INC. AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY
(in thousands)

Common Stock

Shares

Amount

Additional
Paid In
Capital

Treasury
Stock

Retained
Earnings

Total Alico,
Inc. Equity

Noncontrolling
Interest

8,416 $
—
—
—
—

8,416 $
—
—
—
—

19,795 $ (3,962) $ 146,455 $
—
—
(3,141)
1,483

6,993
(1,990)
—
—

—
—
—
(1,483)

—
—
8,416
—
—
—

—
—
—
8,416
—
—
—

—
—
8,416
—
—
—

—
—
—
8,416
—
—
—

(307)
150
18,155
—
—
—

(374)
880
33
18,694
—
—
—

1,035
—
(4,585)
—
—
(3,064)

1,147
—
—
(6,502)
—
—
(2,215)

46
—
151,504
(9,451)
(1,987)
—

—
—
(33 )
140,033
13,050
(1,972)
—

170,704 $
6,993
(1,990)
(3,141)
—

774
150
173,490
(9,451)
(1,987)
(3,064)

773
880
—
160,641
13,050
(1,972)
(2,215)

4,807
(34 )
—
—
—

—
—
4,773
(45 )
—
—

—
—
—
4,728
(250)
—
—

Total Equity
175,511
$
6,959
(1,990)
(3,141)
—

774
150
178,263
(9,496)
(1,987)
(3,064)

773
880
—
165,369
12,800
(1,972)
(2,215)

—

—

—

—

—

—

1,000

1,000

—
—
8,416 $

—
—
8,416 $

1,181
(322)
1,754
—
20,126 $ (7,536) $ 151,111 $

—
—

859
1,754
172,117 $

—
—
5,478

$

859
1,754
177,595

See accompanying notes to Consolidated Financial Statements.

47

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
ALICO, INC.
CONSOLIDATED STATEMENTS OF CASH FLOWS
(in thousands)

Cash flows from operating activities:

Net income (loss)
Adjustments to reconcile net income (loss) to net cash provided by operating
activities:

Gain on sale of sugarcane land
Depreciation, depletion and amortization
Loss on breeding herd sales
Deferred income tax (benefit) expense
Cash surrender value
Deferred retirement benefits
Magnolia Fund undistributed (earnings) loss
(Gain) loss on sale of real estate, property and equipment and assets held for
sale
Inventory casualty loss
Inventory net realizable value adjustment
Impairment of long-lived assets and assets held for sale
Loss on disposal of property and equipment
Non-cash interest expense on deferred gain on sugarcane land
Bad debt expense
Stock-based compensation expense
Changes in operating assets and liabilities:

Accounts receivable
Inventories
Prepaid expenses

Income tax receivable
Other assets
Accounts payable and accrued expenses
Income tax payable
Other liabilities

Net cash provided by operating activities

Cash flows from investing activities:

Purchases of property and equipment
Return on investment in Magnolia Fund
Net proceeds from sales of property and equipment and assets held for sale
Proceeds from surrender of life insurance policies
Net proceeds from sales of real estate
Deposit on purchase of citrus trees
Notes receivable
Other

Net cash provided by (used in) investing activities

Fiscal Year Ended September 30,

2018

2017

2016

$

12,800   $

(9,496)   $

6,959

(967)  
13,756  
13  
(1,955)  
(27 )  
(41 )  
(8)  

(10,281 )  
—  
1,115  
2,234  
207  
1,361  
24  
2,613  

1,718  
(6,554)  

177  
(15 )  
23  
2,987  
2,320  
(2,445)  
19,055   $

(16,352 )   $
25  
37,969  
—  
1,811  
(431)  
(575)  
—  
22,447   $

(538)  
15,226  
337  
(3,948)  
(15 )  
(102)  
202  

(1,373)  
13,489  
1,199  
9,346  
—  
1,413  
312  
1,653  

142  
3,724  

(604)  
1,013  
333  
(2,895)  
—  
(1,189)  
28,229   $

(13,353 )   $
324  
760  
—  
2,184  
—  
—  
—  
(10,085 )   $

(618)
15,382
296
5,277
(20 )
65
103

147
—
—
—
—
1,406
—
924

(1,707)
(196)

(1,758)
1,074
821
3,720
—
(1,518)
30,357

(14,305 )
171
799
297
—
—
—
4
(13,034 )

$

$

$

48

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Cash flows from financing activities:
Proceeds from term loans
Principal payments on revolving line of credit
Borrowings on revolving line of credit
Principal payments on term loans
Contingent consideration paid
Treasury stock purchases
Dividends paid
Capital contribution received from noncontrolling interest
Capital lease obligation principal payments
Net cash used in financing activities

Net increase (decrease) in cash and cash equivalents and restricted cash
Cash and cash equivalents and restricted cash at beginning of the year

Cash and cash equivalents and restricted cash at end of the year

Supplemental disclosure of cash flow information:
Cash paid for interest, net of amount capitalized

Cash paid (refunded) for income taxes, net of income tax

Supplemental disclosure of non-cash investing and financing activities:

Dividend declared but unpaid

Fiscal Year Ended September 30,

2018

2017

2016

—   $

(25,600 )  
28,285  
(12,127 )  
—  
(2,215)  
(1,972)  
1,000  
(8)  
(12,637 )   $

—   $

(70,770 )  
65,770  
(10,743 )  
—  
(3,064)  
(1,987)  
—  
(580)  
(21,374 )   $

2,500
(53,882 )
58,882
(10,761 )
(7,500)
(3,141)
(1,993)
—
(277)
(16,172 )

28,865   $
3,395  

(3,230)   $
6,625  

1,151
5,474

32,260   $

3,395   $

6,625

7,654   $
25   $

7,534   $
(911)   $

7,530

(878)

492   $

494   $

498

$

$

$

$

$

$

$

See accompanying notes to the Consolidated Financial Statements.

49

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
ALICO, INC. AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
September 30, 2018, 2017 and 2016

Note 1. Description of Business and Basis of Presentation

Description of Business

Alico, Inc. (“Alico”), together with its subsidiaries (collectively, the “Company", "we", "us" or "our”), is a Florida agribusiness and land
management company owning approximately 117,000 acres of land throughout Florida, including approximately 90,000 acres of mineral
rights. The Company manages its land based upon its primary usage, and reviews its performance based upon two primary classifications -
Alico Citrus and Water Resources and Other Operations. Financial results are presented based upon its two business segments (Alico Citrus
and Water Resources and Other Operations). 

Basis of Presentation

The Company has prepared the accompanying financial statements on a consolidated basis. These accompanying Consolidated Financial
Statements,  which  are  referred  to  herein  as  the  “Financial  Statements”,  have  been  prepared  in  accordance  with  Generally  Accepted
Accounting  Principles  in  the  United  States  of America  (“U.S.  GAAP”)  and  pursuant  to  the  rules  and  regulations  of  the  Securities  and
Exchange Commission (the “SEC”). All significant intercompany transactions and account balances between the consolidated businesses
have been eliminated.

Segments

Operating  segments  are  defined  in  the  criteria  established  under  the  Financial  Accounting  Standards  Board  -  Accounting  Standards
Codification  (“FASB ASC”)  Topic  280  as  components  of  public  entities  that  engage  in  business  activities  from  which  they  may  earn
revenues and incur expenses for which separate financial information is available and which is evaluated regularly by the Company’s chief
operating  decision  maker  (“CODM”)  in  deciding  how  to  assess  performance  and  allocate  resources.  The  Company’s  CODM  assesses
performance and allocates resources based on two operating segments: Alico Citrus and Water Resources and Other Operations. As a result
of the sale of the Company’s breeding herd in January 2018, the Company is no longer in the cattle ranching business and has revised its
reportable segments to most accurately reflect the current operations and the information regularly reviewed by the CODM. The segment
data for all prior periods disclosed have been presented on the same basis as the current fiscal year.

Principles of Consolidation

The Financial Statements include the accounts of Alico, Inc. and the accounts of all the subsidiaries in which a controlling interest is held
by the Company. Under U.S. GAAP, consolidation is generally required for investments of more than  50% of the outstanding voting stock
of an investee, except when control is not held by the majority owner. The Company’s subsidiaries include: Alico Land Development, Inc.,
Alico-Agri, Ltd., Alico Plant World, LLC, Alico Fruit Company, LLC, Alico Citrus Nursery, LLC, Alico Chemical Sales, LLC, 734 Citrus
Holdings LLC and subsidiaries, Alico Fresh Fruit LLC, Alico Skink Mitigation, LLC and Citree Holdings 1, LLC. The Company considers
the criteria established under FASB ASC Topic 810, “Consolidations”  in its consolidation process. All significant intercompany balances
and transactions have been eliminated in consolidation.

Use of Estimates

The  preparation  of  financial  statements  in  conformity  with  U.S.  GAAP  requires  management  to  make  estimates,  judgments  and
assumptions  that  affect  the  reported  amounts  of  assets  and  liabilities  as  of  the  date  of  the  accompanying  Financial  Statements,  the
disclosure  of  contingent  assets  and  liabilities  in  the  Financial  Statements  and  the  accompanying  Notes,  and  the  reported  amounts  of
revenues  and  expenses  and  cash  flows  during  the  periods  presented. Actual  results  could  differ  from  those  estimates  based  upon  future
events.  The  Company  evaluates  estimates  on  an  ongoing  basis.  The  estimates  are  based  on  current  and  expected  economic  conditions,
historical  experience,  the  experience  and  judgment  of  the  Company’s  management  and  various  other  specific  assumptions  that  the
Company believes to be reasonable. The Company may employ outside experts to assist in the Company’s evaluations.

Noncontrolling Interest in Consolidated Affiliate

The Financial Statements include all assets and liabilities of the less-than- 100%-owned affiliate the Company controls, Citree Holdings I,
LLC (“Citree”). Accordingly, the Company has recorded a noncontrolling interest in the equity of such entity. Citree

50

 
 
had net losses of $511,854, $91,432,  and $69,230  for  the  fiscal  years  ended September 30, 2018, 2017,  and 2016, respectively, of which
$261,046,  $46,630,  and $35,307  was  attributable  to  the  Company  for  the  fiscal  years  ended  September  30,  2018,  2017,  and 2016,
respectively.

Recent Accounting Pronouncements

In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers, and has subsequently issued several supplemental
and/or clarifying ASU’s (collectively, “ASC 606”), which prescribes a comprehensive new revenue recognition standard that supersedes
previously existing revenue recognition guidance. The new model provides a five-step analysis in determining when and how revenue is
recognized. The core principle of the new guidance is that a company should recognize revenue to depict the transfer of promised goods or
services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or
services. The standard also requires new, expanded disclosures regarding revenue recognition. The standard allows initial application to be
performed  retrospectively  to  each  period  presented  or  as  a  modified  retrospective  adjustment  as  of  the  date  of  adoption. ASC  606,  also
provides for certain practical expedients, including the option to expense as incurred the incremental costs of obtaining a contract, if the
contract period is for one year or less, and policy elections regarding shipping and handling that provides the option to account for shipping
and handling costs as contract fulfillment costs.

The Company adopted ASC 606 effective October 1, 2018, the first day of our 2019 fiscal year, using the modified retrospective method.
The implementation of ASC 606 did not require an adjustment to the opening balance of retained earnings as of October 1, 2018.

The  adoption  of  this ASU  will  result  in  increased  disclosure,  including  qualitative  and  quantitative  disclosures  about  the  nature,  amount
timing and uncertainty of revenue and cash flows arising from contracts with customers.

In  February  2016,  the  FASB  issued ASU  2016-02,  “Leases  (Topic  842)."  This  guidance  will  require  entities  that  enter  into  leases  as  a
lessee  to  recognize  right-of-use  assets  and  lease  liabilities  for  those  leases  classified  as  operating  leases  under  previous  GAAP.  The
accounting  applied  by  a  lessor  is  largely  unchanged  from  that  applied  under  previous  GAAP.  The  Company  is  currently  evaluating  the
impact this guidance will have on our Financial Statements, and it will become effective for Alico October 1, 2019.

In August  2016,  the  FASB  issued ASU  No.  2016-15,  “Statement  of  Cash  Flows  (Topic  230).”  This ASU  will  provide  guidance  on  the
presentation and classification of specific cash flow items to improve consistency within the statement of cash flows. This ASU is effective
for the Company for our fiscal year beginning October 1, 2018. Although permitted, the Company did not choose to elect early adoption.
This ASU  would  impact  the  Company  by  requiring  certain  proceeds  from  insurance  claims  relating  to  property  and  crop  damage  to  be
reported in the statement of cash flows from investing activities in the Consolidated Statement of Cash Flows.

In  October  2016,  the  FASB  issued ASU  2016-16,  “Intra-Entity  Transfers  of Assets  Other  Than  Inventory”  (ASC  Topic  740,  Income
Taxes), which will require an entity to recognize the income tax consequences of an intra-entity transfer of an asset, other than inventory,
when the transfer occurs. This ASU is effective for the Company on October 1, 2018. This guidance is not expected to have a significant
impact on our Financial Statements.

In  January  2017,  the  FASB  issued ASU  2017-04,  “Intangibles-Goodwill  and  Other”  (Topic  350)  which  simplifies  the  accounting  for
goodwill impairment. The updated guidance eliminates Step 2 of the impairment test, which requires entities to calculate the implied fair
value of goodwill to measure a goodwill impairment charge. Instead, entities will record an impairment charge based on the excess of a
reporting  unit’s  carrying  amount  over  its  fair  value,  determined  in  Step  1.  This  guidance  will  become  effective  for  us  in  fiscal  years
beginning  after  December  15,  2019,  including  interim  periods  within  those  reporting  periods.  We  will  adopt  this  guidance  using  a
prospective  approach.  Earlier  adoption  is  permitted  for  interim  or  annual  goodwill  impairment  tests  performed  on  testing  dates  after
January 1, 2017. We are currently evaluating the impact on our consolidated financial statements.

In  February  2017,  the  FASB  issued ASU  2017-05,  “Other  Income  -  Gains  and  Losses  from  the  Derecognition  of  Nonfinancial Assets"
(Subtopic  610-20): The ASU clarifies that ASC 610-20 applies to the derecognition of nonfinancial assets and in substance nonfinancial
assets  unless  other  specific  guidance  applies. As  a  result,  it  will  not  apply  to  the  derecognition  of  businesses,  nonprofit  activities,  or
financial  assets  (including  equity  method  investments),  or  to  contracts  with  customers.  The  ASU  also  clarifies  that  an  in  substance
nonfinancial asset is an asset or group of assets for which substantially all of the fair value consists of nonfinancial assets and the group or
subsidiary is not a business.

In  addition,  transfers  of  nonfinancial  assets  to  another  entity  in  exchange  for  a  noncontrolling  ownership  interest  in  that  entity  will  be
accounted for under ASC 610-20, removing specific guidance on such partial exchanges from ASC 845, Nonmonetary

51

Transactions.

As a result of the ASU, guidance specific to real estate sales in ASC 360-20 will be eliminated. As such, sales and partial sales of real estate
assets will now be subject to the same derecognition model as all other nonfinancial assets.

The ASU  will  also  impact  the  accounting  for  partial  sales  of  nonfinancial  assets  (including  in  substance  real  estate).  When  an  entity
transfers its controlling interest in a nonfinancial asset, but retains a noncontrolling ownership interest, the entity will measure the retained
interest  at  fair  value.  This  will  result  in  full  gain/loss  recognition  upon  the  sale  of  a  controlling  interest  in  a  nonfinancial  asset.  Current
guidance generally prohibits gain recognition on the retained interest.

The ASU is effective for fiscal years beginning after December 15, 2017, and interim periods within those years and thus is effective for the
Company for our fiscal year beginning October 1, 2018. The ASU will be applied prospectively to any transaction occurring from the date
of  adoption.  The  Company  continues  to  evaluate  the  impact  that  the  adoption  of  this ASU  might  have  on  our  consolidated  financial
statements as it relates to the deferred gain on the sale of the Company’s sugarcane lands (see Note 8. “Deferred Gain on Sale”).

In  May  2017,  the  FASB  issued ASU  2017-09,  “Compensation-Stock  Compensation”  (Topic  718)  which  clarifies  when  changes  to  the
terms or conditions of a share-based payment award must be accounted for as modifications. ASU 2017-09 will reduce diversity in practice
and result in fewer changes to the terms of an award being accounted for as modifications. Under ASU 2017-09, an entity will not apply
modification  accounting  to  a  share-based  payment  award  if  the  award's  fair  value,  vesting  conditions  and  classification  as  an  equity  or
liability instrument are the same immediately before and after the change. ASU 2017-09 will be applied prospectively to awards modified
on or after the adoption date. The guidance is effective for annual periods, and interim periods within those annual periods, beginning after
December  15,  2017  and  thus  is  effective  for  the  Company  for  our  fiscal  year  beginning  October  1,  2018.  We  do  not  expect  this  new
guidance to have a material impact on our consolidated financial statements.

In May 2017, the FASB issued ASU 2016-18, “Statement of Cash Flows (Topic 230): Restricted Cash” which clarifies the diversity in the
classification  and  presentation  of  changes  in  restricted  cash  on  the  statement  of  cash  flows  under  Topic  230,  Statement  of  Cash  Flows.
Under ASU 2016-18, an entity will be required within the statement of cash flows to explain the change during the period in the total of
cash,  cash  equivalents,  and  amounts  generally  described  as  restricted  cash  or  restricted  cash  equivalents.  The  guidance  is  effective  for
annual periods, and interim periods within those annual periods, beginning after December 15, 2017 and thus is effective for the Company
for  our  fiscal  year  beginning  October  1,  2018. Early  adoption  is  permitted  and  the  Company,  as  such,  has  adopted  this  guidance  as  of
September 30, 2018.

The  Company  has  reviewed  other  recently  issued  accounting  standards  which  have  not  yet  been  adopted  in  order  to  determine  their
potential effect, if any, on the results of operations or financial condition. Based on the review of these other recently issued standards, the
Company  does  not  currently  believe  that  any  of  those  accounting  pronouncements  will  have  a  significant  effect  on  its  current  or  future
financial position, results of operations, cash flows or disclosures.

Reclassifications

Certain  prior  year  amounts  have  been  reclassified  in  the  accompanying  Financial  Statements  for  consistent  presentation  to  the  current
period. These reclassifications had no impact on net income, equity, cash flows or working capital as previously reported.

Seasonality

The Company is primarily engaged in the production of fruit for sale to citrus markets, which is of a seasonal nature, and subject to the
influence of natural phenomena and wide price fluctuations. Historically, the second and third quarters of our fiscal year generally produce
the majority of our annual revenue, and working capital requirements are typically greater in the first and fourth quarters of the fiscal year.
The results of the reported periods herein are not necessarily indicative of the results for any other interim periods or the entire fiscal year.

52

 
 
Note 2. Summary of Significant Accounting Policies

Business Combinations

The Company accounts for its business acquisitions under the acquisition method of accounting as indicated in FASB ASC 805, “Business
Combinations”, which requires the acquiring entity in a business combination to recognize the fair value of all assets acquired, liabilities
assumed  and  any  noncontrolling  interest  in  the  acquiree,  and  establishes  the  acquisition  date  as  the  fair  value  measurement  point.
Accordingly,  the  Company  recognizes  assets  acquired  and  liabilities  assumed  in  business  combinations,  including  contingent  assets  and
liabilities and noncontrolling interest in the acquiree, based on fair value estimates as of the date of acquisition. In accordance with FASB
ASC  805,  the  Company  recognizes  and  measures  goodwill,  if  any,  as  of  the  acquisition  date,  as  the  excess  of  the  fair  value  of  the
consideration paid over the fair value of the identified net assets acquired.

When Alico acquires a business from an entity under common control, whereby the companies are ultimately controlled by the same party
or  parties  both  before  and  after  the  transaction,  it  is  treated  similar  to  the  pooling  of  interests  method  of  accounting.  The  assets  and
liabilities are recorded at the transferring entity’s historical cost instead of reflecting the fair value of assets and liabilities.

Revenue Recognition

Revenues from agricultural crops are recognized at the time the crop is harvested and delivered to the customer. Receivables from crops
sold  are  recorded  for  the  estimated  proceeds  to  be  received  from  the  customer.  On  a  quarterly  basis,  management  reviews  the
reasonableness of the revenues accrued based on buyers’ and processors’ advances to growers, cash and futures markets and experience in
the  industry.  Adjustments  are  made  throughout  the  year  to  these  estimates  as  more  current  relevant  industry  information  becomes
available.  Differences  between  the  estimates  and  the  final  realization  of  revenues  can  be  significant  and  can  be  either  an  increase  or
decrease to reported revenues. During the periods presented in this report, no material adjustments were made to the reported revenues of
the Company’s crops.

During the time that Alico was engaged in the business of raising and selling cattle, Alico recognized revenues from cattle sales at the time
the cattle were delivered.

Alico Fruit Company, LLC ("AFC") operations primarily consist of providing supply chain management services to Alico, as well as to
other citrus growers and processors in the state of Florida. AFC also purchases and resells citrus fruit; in these transactions, AFC (i) acts as
a principal; (ii) takes title to the products; and (iii) has the risks and rewards of ownership, including the risk of loss for collection, delivery
or returns. Therefore, AFC recognizes revenues based on the gross amounts due from customers for its marketing activities. Supply chain
management services revenues are recognized when the services are performed.

Fair Value of Financial Instruments

The carrying amounts of the Company’s financial instruments, including cash and cash equivalents, restricted cash, accounts receivable,
accounts  payable  and  accrued  liabilities  approximate  their  fair  values  due  to  the  short  term  and  immediate  nature  of  these  financial
instruments.  The  carrying  amounts  of  our  debt  approximates  fair  value  as  the  debt  is  with  commercial  lenders  at  interest  rates  that  vary
with market conditions or have fixed rates that approximate market rates for obligations with similar terms and maturities (see Note 9. “Fair
Value Measurements”).

Cash and Cash Equivalents

The Company considers cash in banks and highly liquid instruments with an original maturity of three months or less to be cash and cash
equivalents. At various times throughout the fiscal year, and as of September 30, 2018, some accounts held at financial institutions were in
excess of the federally insured limit of $250,000. The Company has not experienced any losses on these accounts and believes credit risk to
be minimal.

Restricted Cash

Restricted  cash  is  comprised  of  cash  received  from  the  sale  of  certain  assets  in  which  the  use  of  funds  is  restricted.  For  certain  sale
transactions, the Company sells property which serves as collateral for specific debt obligations. As a result, the sale proceeds can only be
used to purchase like-kind citrus groves which is acceptable to the debt holder. If the restricted cash is not used for such purchases within a
twelve  month  period,  it  will  be  used  to  pay  down  principal  on  Company  debt.  Based  on  the  contractual  uses  of  restricted  cash,  these
amounts have been classified as non-current.

53

 
 
 
 
 
 
 
Accounts receivable

Accounts  receivable  from  customers  are  generated  from  revenues  based  on  the  sale  of  citrus,  cattle,  leasing  and  other  transactions.  The
Company grants credit in the course of its operations to third party customers. The Company performs periodic credit evaluations of its
customers’  financial  condition  and  generally  does  not  require  collateral.  The  Company  provides  an  allowance  for  doubtful  accounts  for
amounts  which  are  not  probable  of  collection.  The  estimate,  evaluated  quarterly  by  the  Company,  is  based  on  historical  collection
experience, current macroeconomic climate and market conditions and a review of the current status of each customer’s account. Changes
in  the  financial  viability  of  significant  customers  and  worsening  of  economic  conditions  may  require  changes  to  its  estimate  of  the
recoverability  of  the  receivables.  Such  changes  in  estimates  are  recorded  in  the  period  in  which  these  changes  become  known.  The
allowance for doubtful accounts is included in general and administrative expenses in the Consolidated Statements of Operations.

The following table presents accounts receivable, net as of September 30, 2018 and 2017:

(in thousands)

Accounts receivable
Allowance for doubtful accounts
Accounts receivable, net

Concentrations

September 30,

2018

2017

$

$

2,577   $
(33 )  
2,544   $

4,314

(28 )

4,286

Accounts receivable from the Company’s major customers as of September 30, 2018  and 2017 and revenue from such customers for the
fiscal years ended September 30, 2018, 2017 and 2016, are as follows:

(in thousands)

Accounts Receivable

2018

2017

Tropicana
$
Cutrale Citrus Juice $
$
Minute Maid

1,797 $
— $
— $

2,506   $
—   $
—   $

2018
70,396 $
— $
— $

Revenue
2017
111,197 $
1,364 $
— $

2016
46,898  
22,735  
49,271  

% of Total Revenue
2017

2018

2016

86.6%
—%
—%

85.6%
1.1%
—%

32.5%
15.8%
34.2%

The  citrus  industry  is  subject  to  various  factors  over  which  growers  have  limited  or  no  control,  including  weather  conditions,  disease,
pestilence, water supply and market price fluctuations. Market prices are highly sensitive to aggregate domestic and foreign crop sizes, as
well as factors including, but not limited to, weather and competition from foreign countries.

Real Estate

In  recognizing  revenues  from  land  sales,  the  Company  applies  specific  revenue  recognition  criteria,  in  accordance  with  U.S.  GAAP,  to
determine when land sales revenues can be recorded. For example, in order to fully recognize a gain resulting from a real estate transaction,
the  sale  must  be  consummated  with  a  sufficient  down  payment  of  at  least 20%  to 25%  of  the  sales  price  depending  upon  the  type  and
timeframe for development of the property sold and any receivable from the sale cannot be subject to future subordination. In addition, the
seller cannot retain any material continuing involvement in the property sold. When these criteria are not met, the Company recognizes a
gain proportionate to collections utilizing either the installment method or deposit method as appropriate.

Inventories

The costs of growing crops, including but not limited to labor, fertilization, fuel, crop nutrition and irrigation, are capitalized into inventory
throughout the respective crop year. Such costs are expensed as cost of sales when the crops are harvested and are recorded as operating
expenses  in  the  Consolidated  Statements  of  Operations.  Inventories  are  stated  at  the  lower  of  cost  or  net  realizable  value.  The  cost  for
unharvested  citrus  crops  is  based  on  accumulated  production  costs  incurred  during  the  period  from  January  1  through  the  balance  sheet
date. The cost of the beef cattle inventory was based on the accumulated cost of developing such animals for sale from July 1 through the
balance sheet date (see Note 3. “Inventories”). The breeding herd was sold in January 2018 (see Note 4. “Assets Held For Sale”).

54

 
 
 
 
 
 
 
 
 
 
 
 
Property and Equipment

Property  and  equipment  are  stated  at  cost,  net  of  accumulated  depreciation,  depletion  and  amortization.  Major  improvements  are
capitalized while expenditures for maintenance and repairs are expensed when incurred. Costs related to the development of citrus groves
through  planting  of  trees  are  capitalized.  Such  costs  include  land  clearing,  excavation  and  construction  of  ditches,  dikes,  roads,  and
reservoirs, among other costs. After the planting, caretaking costs or pre-productive maintenance costs are capitalized for four years. After
four  years,  a  planting  is  considered  to  have  reached  maturity  and  the  accumulated  costs  are  depreciated  over 25  years,  except  for  land
clearing and excavation, which are considered costs of land and not depreciated.

The breeding herd consisted of purchased animals and animals raised on the Company’s ranches. Purchased animals were stated at the cost
of acquisition. The cost of animals raised on the ranch was based on the accumulated cost of developing such animals for productive use.
The breeding herd was sold in January 2018 (see Note 4. “Assets Held For Sale”).

Real estate costs incurred for the acquisition, development and construction of real estate projects are capitalized.

Depreciation is provided on a straight-line basis over the estimated useful lives of the depreciable assets, with the exception of leasehold
improvements  and  assets  acquired  through  capital  leases,  which  are  depreciated  over  their  estimated  useful  lives  if  the  lease  transfers
ownership or contains a bargain purchase option, otherwise the term of the lease.

The estimated useful lives for property and equipment are primarily as follows:

Citrus trees
Equipment and other facilities
Buildings and improvements

25 years
3-20 years
25-39 years

Changes in circumstances, such as technological advances or changes to our business model or capital strategy could result in the actual
useful  lives  differing  from  the  original  estimates.  In  those  cases  where  the  Company  determines  that  the  useful  life  of  property  and
equipment should be shortened, Alico depreciates the asset over its revised estimated remaining useful life, thereby increasing depreciation
expense (see Note 5. “Property and Equipment, Net”).

Impairment of Long-Lived Assets

The Company reviews its long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount
of an asset or asset group may not be recoverable. The Company records impairment losses on long-lived assets used in operations, or asset
group, when events and circumstances indicate that the assets might be impaired and the estimated cash flows (undiscounted and without
interest  charges)  to  be  generated  by  those  assets  or  asset  group  over  the  remaining  lives  of  the  assets  or  asset  group  are  less  than  the
carrying  amounts  of  those  assets.  In  calculating  impairments  and  the  estimated  cash  flows,  the  Company  assigns  its  asset  groups  by
determining  the  lowest  level  for  which  there  are  identifiable  cash  flows  that  are  largely  independent  of  the  cash  flows  of  the  other
Company  assets.  The  net  carrying  values  of  assets  or  asset  group  not  recoverable  are  reduced  to  their  fair  values.  Alico's  cash  flow
estimates  are  based  on  historical  results  adjusted  to  reflect  best  estimates  of  future  market  conditions  and  operating  conditions. As  of
September 30, 2018 and 2017, the Company recorded impairments to its long-lived assets (see Note 5. “Property and Equipment, Net”). As
of September 30, 2018 and 2017, long-lived assets were comprised of property and equipment.

Goodwill and Intangible Assets

Goodwill  represents  the  excess  of  the  purchase  price  of  acquired  businesses  over  the  fair  value  of  the  assets  acquired  less  liabilities
assumed in connection with such acquisition. In accordance with the provisions of ASC 350, Intangibles-Goodwill and Other, goodwill and
intangible  assets  with  indefinite  useful  lives  acquired  in  an  acquisition  are  not  amortized,  but  instead  are  tested  for  impairment  at  least
annually, on the same date, or more frequently should an event occur or circumstances indicate that the carrying amount may be impaired.
Such  events  or  circumstances  may  be  a  significant  change  in  business  climate,  economic  and  industry  trends,  legal  factors,  negative
operating performance indicators, significant competition, changes in strategy or disposition of a reporting unit or a portion thereof.

In  the  evaluation  of  goodwill  for  impairment,  Alico  has  the  option  to  perform  a  qualitative  assessment  to  determine  whether  further
impairment  testing  is  necessary  or  to  perform  a  quantitative  assessment  by  comparing  the  fair  value  of  a  reporting  unit  to  its  carrying
amount, including goodwill. Under the qualitative assessment, an entity is not required to calculate the fair value of a reporting unit unless
the entity determines that it is more likely than not that its fair value is less than its carrying amount. If, under

55

 
 
 
the quantitative assessment, the fair value of a reporting unit is less than its carrying amount, then the amount of the impairment loss, if
any, must be measured under step two of the impairment analysis. In step two of the analysis, Alico would record an impairment loss equal
to  the  excess  of  the  carrying  value  of  the  reporting  unit’s  goodwill  over  its  implied  fair  value,  should  such  a  circumstance  arise. As  of
September 30, 2018 and 2017, no impairment was required.

Other Non-Current Assets

Other non-current assets primarily include investments owned in agricultural cooperatives, cash surrender value on life insurance and equity
investment in affiliate (Magnolia). Investments in stock related to agricultural cooperatives are carried at cost.

Income Taxes

The Company uses the asset and liability method of accounting for deferred income taxes. The provision for income taxes includes income
taxes currently payable and those deferred as a result of temporary differences between the financial statements and the income tax basis of
assets and liabilities. Deferred income tax assets and liabilities are measured using enacted income tax rates expected to apply to taxable
income in the years in which those temporary differences are expected to be recovered or settled. The effect of a change in income tax rates
on  deferred  income  tax  assets  and  liabilities  is  recognized  in  income  or  loss  in  the  period  that  includes  the  enactment  date. A  valuation
allowance is provided to reduce deferred tax assets to the amount of future tax benefit when it is more likely than not that some portion or
all of the deferred tax assets will not be realized. Projected future taxable income and ongoing tax planning strategies are considered and
evaluated  when  assessing  the  need  for  a  valuation  allowance. Any  increase  or  decrease  in  a  valuation  allowance  could  have  a  material
adverse or beneficial impact on the Company’s income tax provision and net income or loss in the period the determination is made. For
the  fiscal  year  ended  September  30,  2018  and  2017,  the  Company  recorded  a  valuation  allowances  of $5,634,000  and $581,000,
respectively, relating to the unutilized capital loss carryforwards which expired. The Company recognizes interest and/or penalties related
to income tax matters in income tax expense.

The Company recognizes the effect of income tax positions only if those positions are more likely than not of being sustained. Recognized
income  tax  positions  are  measured  at  the  largest  amount  that  is  greater  than  50%  likely  of  being  realized.  Changes  in  recognition  or
measurement are reflected in the period in which a change in judgment occurs. The Company records interest related to unrecognized tax
benefits in income tax expense.

Earnings per Share

Basic  earnings  per  share  for  our  common  stock  is  calculated  by  dividing  net  income  attributable  to Alico  common  stockholders  by  the
weighted  average  number  of  shares  of  common  stock  outstanding  for  the  period.  Diluted  earnings  per  common  share  is  similarly
calculated, except that the calculation includes the dilutive effect of the assumed issuance of shares of common stock issuable under equity-
based  compensation  plans  in  accordance  with  the  treasury  stock  method,  or  any  other  type  of  securities  convertible  into  common  stock,
except where the inclusion of such common shares would have an anti-dilutive effect.

The  following  table  presents  a  reconciliation  of  basic  to  diluted  weighted  average  common  shares  outstanding  for  fiscal  years  ended
September 30, 2018, 2017 and 2016:

(in thousands)

Weighted Average Common Shares Outstanding - Basic
Effect of dilutive securities - stock options and unrestricted stock

Weighted Average Common Shares Outstanding - Diluted

Fiscal Year Ended September 30,
2017

2018

2016

8,232  
69  
8,301  

8,300  
—  
8,300  

8,303
8
8,311

For the fiscal years ended September 30, 2018 and 2017, the Company issued 300,000 and 750,000, respectively, stock options to certain
executives  of  the  Company.  There  were no  employee  stock  options  granted  for  the  fiscal  year  ended  September  30, 2016.  Non-vested
restricted shares of common stock entitle the holder to receive non-forfeitable dividends upon issuance and are included in the calculation
of  diluted  earnings  per  common  share.  For  the  fiscal  year  ended September 30, 2018,  the  Company  had  certain  stock  options  that  were
excluded from the diluted earnings per share because they were anti-dilutive. For the fiscal year ended September 30, 2016, there were no
anti-dilutive equity awards or convertible securities that were excluded from the calculation of diluted earnings per common share.

56

 
 
 
 
 
 
 
Stock-Based Compensation

Stock-based compensation is measured based on the fair value of the equity award at the grant date and is typically expensed on a straight-
line basis over the vesting period. Upon the vesting of restricted stock, the Company issues common stock from common shares held in
treasury.

Total  stock-based  compensation  expense  for  the  three  years  ended  September  30,  2018  in  general  and  administrative  expense  was  as
follows:

(in thousands)

Stock compensation expense:

Executives
Board of Directors

Total stock compensation expense

2018

Fiscal Year Ended September 30,
2017

2016

$

$

1,754   $
859  
2,613   $

880   $
773  
1,653   $

150
774
924

Equity Method Investments and Variable Interest Entities

The Company evaluates the method of accounting for investments in which it does not hold an equity interest of at least 50% based on the
amount of control it exercises over the operations of the investee, exposure to losses in excess of its investment, the ability to significantly
influence the investee and whether the Company is the primary beneficiary of the investee. Investments not qualifying for consolidation are
accounted  for  under  the  equity  method  whereby  the  ongoing  investment  in  the  entity,  consisting  of  its  initial  investment  adjusted  for
distributions, gains and losses of the entity are classified as a single line in the balance sheet and as a non-operating item in the statements
of operation.

In May 2010, the Company invested $12,150,000 to obtain a 39% limited partner equity interest in Magnolia TC 2, LLC (“Magnolia”), a
Florida  limited  liability  company  whose  primary  business  activity  is  acquiring  tax  certificates  issued  by  various  counties  in  the  state  of
Florida on properties which have property tax delinquencies. Revenues are recognized by Magnolia when the interest obligation under the
tax certificates it holds becomes a fixed amount. In order to redeem a tax certificate in Florida, a minimum of 5% of the face amount of the
certificate (delinquent taxes) must be paid to the certificate holder regardless of the amount of time the certificate has been outstanding.
Expenses include an acquisition fee of 1%, interest expense, a monthly management fee and other administrative costs. The investment in
Magnolia  is  accounted  for  in  accordance  with  the  equity  method  of  accounting,  whereby  the  Company  records  its 39%  interest  in  the
reported income or loss of the fund each quarter and is included in other non-current assets in the Consolidated Balance Sheets. Based on
t h e September  30,  2018  unaudited  internal  financial  statements  of  Magnolia,  the  Company  recognized  net  investment  gain  of
approximately $8,000  for  the  fiscal  year  ended  September  30,  2018.  The  Company  recognized  net  investment  loss  of  approximately
$202,000  and  approximately $103,000  for  the  fiscal  years  ended  September  30,  2017  and  2016,  respectively.  Net  investment  income  is
included in Investment and interest income (loss), net in the Consolidated Statements of Operations. Magnolia made certain distributions
during the fiscal years ended September 30, 2018, 2017 and 2016; the Company’s share of those distributions was approximately $25,000,
$324,000, and $171,000, respectively. At September 30, 2018, the Company did not have an investment in Magnolia.

57

 
 
 
 
 
 
 
 
 
Note 3. Inventories

Inventories consist of the following at September 30, 2018 and September 30, 2017:

(in thousands)

Unharvested fruit crop on the trees
Beef cattle
Other

Total inventories

September 30,

2018

2017

39,888   $
—  
1,145  
41,033   $

32,145
1,954
2,105
36,204

$

$

In September 2017, the State of Florida’s citrus business, including the Company’s unharvested citrus crop, was significantly impacted by
Hurricane Irma. The impact of Hurricane Irma resulted in the premature drop of unharvested fruit and damage to citrus trees, which will
impact  fruit  production  until  such  time  as  the  citrus  trees  recover,  potentially  through  the  2018/2019  harvest  season.  The  Company
undertook a process to estimate the amount of inventory casualty loss as of the date of Hurricane Irma. Such process included a number of
factors including: (1) touring all of the citrus groves by operational personnel to assess the estimated fruit drop by grove and the impact of
damage to the citrus trees; (2) consideration of independent estimates of the reduced citrus production for the State of Florida; and (3) an
estimate  of  fruit  the  Company  expects  to  produce  for  the  2017/2018  harvest  season  after  Hurricane  Irma.  As  a  result,  the  Company
recorded a casualty loss to reduce the carrying value of unharvested fruit crop on trees inventory by approximately $13,489,000.

During  the  fiscal  year  ended  September  30,  2018,  the  Company  received  insurance  proceeds  relating  to  Hurricane  Irma  of
approximately $477,000  for  property  and  casualty  damage  claims,  and  approximately $8,952,000  for  crop  claims,  which  have  been
recorded as contra-expenses in operating expenses. The Company has additional property and casualty insurance claims outstanding, and is
awaiting determination of what additional proceeds are to be received, if any. Insurance proceeds are recorded in the period they are both
probable and reasonably estimable.

In addition to the remaining commercial insurance claims which have been submitted, the Company may be eligible for Irma federal relief
programs  distributed  by  the  Farm  Service Agency  under  the  2017  Wildfires  and  Hurricane  Indemnity  Program  (2017  WHIP)  as  well  as
block grants that will be administered through the State of Florida. The specifics of these programs are still being finalized, and at this time
the Company cannot determine the amount of federal relief funds, if any, which will be received, or when these funds will be disbursed.

After determining and applying the amount of loss due to shrinkage to the inventory value, the Company evaluated the remaining inventory
and determined an additional reduction was necessary in the amounts of $1,115,000  and $1,199,000 to properly reflect the net realizable
value of such inventory at September 30, 2018 and September 30, 2017, respectively.

58

 
 
Note 4. Assets Held For Sale

The following assets have been classified as assets held for sale as of  September 30, 2018 and September 30, 2017:

(in thousands)

Office Building
Nursery - Gainesville
Chancey Bay
Gal Hog
Breeding Herd
Trailers
Frostproof Parcels
East Ranch Parcels
     Total Assets Held For Sale

Carrying Value
Twelve Months Ended September 30,

2018

2017

$

$

—   $
—  
—  
—  
—  
456  
176  
759  
1,391   $

3,214
6,500
4,179
70
5,858
1,162
—
—
20,983

On  May  2,  2018, 
approximately $6,709,000.

the  Company  sold 

its  Gal  Hog  property  for  approximately $7,300,000  and  recognized  a  gain  of

On  February  12,  2018,  the  Company  sold  its  property  at  Chancey  Bay  for  approximately $4,200,000  and  realized  a  loss  of
approximately $51,000. As part of the transaction, the Company paid the purchaser rent of  $200,000 in exchange for Alico retaining the
rights of harvesting and selling of the fruit in the 2017/2018 harvest season.

On  February  9,  2018,  the  Company  sold  its  nursery  located  in  Gainesville  for  approximately $6,500,000  and  realized  a  gain  of
approximately $111,000.

On  January  25,  2018,  the  Company  sold  its  breeding  herd  to  a  third  party  for  approximately $7,800,000. As part of this transaction, the
purchaser is leasing grazing and other rights on the Alico Ranch from the Company at a rate of $100,000  per  month. Upon the sale of a
parcel within the East Ranch, the lease rate was adjusted to $98,750 per month.

On January 19, 2018, the Company sold certain trailers to a third party for $500,000. The Company received $125,000 and the remaining
portion  is  to  be  paid  in  accordance  with  the  terms  of  a  promissory  note,  which  bears  interest  at 5%  and  is  payable  in  equal  monthly
amortization payments over a period of three years. During the fourth quarter 2018, the Company sold additional trailers for $31,000.

On  October  30,  2017,  the  Company  sold  its  corporate  office  building  in  Fort  Myers,  Florida  for  $5,300,000  and  realized  a  gain  of
approximately $1,751,000. The sales agreement provides that the Company lease back a portion of the office space for  five  years. Such
lease is classified as an operating lease.

The Company recorded an impairment loss of approximately $150,000 and $4,131,000 for the fiscal years ended September 30,
2018  and  2017,  respectively,  on  those  assets  classified  as  assets  held  for  sale  as  of  September  30,  2018  and  2017,  respectively.  These
impairments are included in operating expenses on the Consolidated Statements of Operations.

The Company has used a portion of the proceeds to pay down debt (see Note 6. "Long-Term Debt and Lines of Credit") and repurchase
common shares, and plans to use the remaining cash proceeds from the sale of these assets towards future working capital requirements and
other corporate purposes.

59

 
   
 
 
 
 
Note 5. Property and Equipment, Net

Property and equipment, net consists of the following at  September 30, 2018 and September 30, 2017:

(in thousands)

Citrus trees
Equipment and other facilities
Buildings and improvements

Total depreciable properties

Less: accumulated depreciation and depletion

Net depreciable properties

Land and land improvements

Net property and equipment

September 30,

2018

2017

264,714   $
53,544  
8,052  
326,310  
(91,858 )  
234,452  
105,951  
340,403   $

258,949
54,592
8,835
322,376
(82,443 )
239,933
109,404
349,337

$

$

On September 29, 2018, the Company sold its property at Island Pond for  $7,900,000. As Island Pond was collateralized under one of the
Company’s loan documents, $7,000,000 of the proceeds is restricted in use (see Note 2. “Summary of Significant Accounting Policies”).

On September 28, 2018, the Company sold a parcel within the East Ranch for  $1,920,000 and realized a gain of $1,759,000.

On March 30, 2018, the Company sold property located on its Winter Haven location for approximately $225,000 and recognized a loss of
approximately $50,000. This asset was classified as an asset held for sale during the first quarter of fiscal year 2018.

On  March  15,  2018,  the  Company  sold  certain  parcels  comprised  of  citrus  trees  and  land  located  on  its  Ranch  One  grove  for
approximately $586,000, and recognized a loss of approximately $87,000.

On  February  2,  2017,  the  Company  sold 49  acres  of  land  and  facilities  in  Hendry  County,  Florida,  to  its  former  tenant  for $2,200,000,
resulting  in  a  gain  of  approximately $1,371,000,  which  is  included  in  gain  on  sale  of  real  estate  on  the  Consolidated  Statement  of
Operations for the fiscal year ended September 30, 2017.

During  the  fiscal  year  ended  September  30,  2018,  the  Company  recorded  impairments  aggregating  to  approximately  $2,084,000;
$1,032,000  relating  to  Island  Pond  and $1,052,000  relating  to  certain  citrus  trees  damaged  by  Hurricane  Irma  and  from  other  natural
attrition.

During the fiscal year ended September 30, 2017, the Company recorded impairments aggregating to approximately  $5,215,000 on certain
mines located within its properties and other property and equipment related to the Company's decision to phase out its operation at one of
its nurseries.

These impairments incurred for the fiscal years ended September 30, 2018 and 2017 are included in operating expenses on the Consolidated
Statements of Operations.

60

 
 
Note 6. Long-Term Debt and Lines of Credit

The following table summarizes long-term debt and related deferred financing costs, net of accumulated amortization, at  September 30,
2018 and September 30, 2017:

September 30, 2018

September 30, 2017

Principal

Deferred Financing
Costs, Net

Principal

Deferred Financing
Costs, Net

(in thousands)

Long-term debt, net of current portion:
Met Fixed-Rate Term Loans
Met Variable-Rate Term Loans
Met Citree Term Loan
Pru Loans A & B
Pru Loan E
Pru Loan F

Less current portion
Long-term debt

$

$

95,938   $
46,719  
4,925  
17,417  
4,675  
4,675  
174,349  
5,275  
169,074   $

836   $
385  
44  
241  
17  
40  
1,563  
—  
1,563   $

99,062   $
49,594  
5,000  
23,030  
4,895  
4,895  
186,476  
4,550  
181,926   $

954
439
49
258
25
42
1,767
—
1,767

The following table summarizes lines of credit and related deferred financing costs, net of accumulated amortization, at  September 30,
2018 and September 30, 2017:

September 30, 2018

September 30, 2017

Principal

Deferred Financing
Costs, Net

Principal

Deferred Financing
Costs, Net

Lines of Credit:
RLOC
WCLC

Lines of Credit

$

$

—   $

2,685  
2,685   $

(in thousands)

58   $
78  
136   $

—   $
—  
—   $

Future maturities of long-term debt and line of credit as of September 30, 2018 are as follows:

(in thousands)

Due within one year
Due between one and two years
Due between two and three years
Due between three and four years
Due between four and five years
Due beyond five years

Total future maturities

$

$

61

109
153
262

5,275
10,963
14,990
13,440
10,755
121,611
177,034

 
 
 
 
 
 
 
 
 
   
   
 
 
 
   
   
 
 
 
 
 
 
 
 
 
 
 
   
   
 
 
 
 
 
Interest costs expensed and capitalized were as follows:    

(in thousands)

Interest expense
Interest capitalized

Total

Debt

Fiscal Year Ended September 30,
2017

2018

2016

$

$

8,561   $
933  
9,494   $

9,141   $
294  
9,435   $

9,893
172
10,065

The Company refinanced its outstanding debt obligations on December 3, 2014 in connection with an acquisition. These credit facilities
initially included $125,000,000 in fixed interest rate term loans (“Met Fixed-Rate Term Loans”),  $57,500,000 in variable interest rate term
loans (“Met Variable-Rate Term Loans”), a $25,000,000 revolving line of credit (“RLOC”) with Metropolitan Life Insurance Company and
New  England  Life  Insurance  Company  (collectively  “Met”),  and  a $70,000,000  working  capital  line  of  credit  (“WCLC”)  with  Rabo
Agrifinance, Inc. (“Rabo”).

The term loans and RLOC are secured by real property. The security for the term loans and RLOC consists of approximately  38,200 gross
acres of citrus groves and 5,762 gross acres of ranch land. The WCLC is collateralized by the Company’s current assets and certain other
personal property owned by the Company.

The term loans, collectively, are subject to quarterly principal payments of  $2,281,250, and mature November 1, 2029. The Met Fixed-Rate
Term Loans bear interest at  4.15% per annum, and the Met Variable-Rate Term Loans bear interest at a rate equal to  90 day LIBOR plus
165 basis points (the “LIBOR spread”). The LIBOR spread is subject to adjustment by the lender beginning May 1, 2017 and is subject to
further adjustment every two years thereafter until maturity. Interest on the term loans is payable quarterly.

The  interest  rates  on  the  Met  Variable-Rate  Term  Loans  were  3.99%  per  annum  and 2.96%  per  annum  as  of September  30,  2018  and
September 30, 2017, respectively. 

The  Company  may  prepay  up  to $8,750,000  of  the  Met  Fixed-Rate  Term  Loan  principal  annually  without  penalty,  and  any  such
prepayments  may  be  applied  to  reduce  subsequent  mandatory  principal  payments.  The  maximum  annual  prepayment  was  made  for
calendar year 2015. During the first and second quarters of fiscal year 2018, the Company elected not to make its principal payment and
utilized  its  prepayment  to  satisfy  its  principal  payment  requirements  for  such  quarters. A t September  30,  2018,  the  Company  had
$5,625,000 remaining available to reduce future mandatory principal payments should the Company elect to do so. The Met Variable-Rate
Term Loans may be prepaid without penalty.

The RLOC bears interest at a floating rate equal to 90 day LIBOR plus 165 basis points, payable quarterly. The LIBOR spread was adjusted
by  the  lender  on  May  1,  2017  and  is  subject  to  further  adjustment  every two years  thereafter.  Outstanding  principal,  if  any,  is  due  at
maturity on November 1, 2019. The RLOC is subject to an annual commitment fee of 25 basis points on the unused portion of the line of
credit. The RLOC is available for funding general corporate needs. The variable interest rate was 3.99% per annum and 2.96% per annum
as of September 30, 2018 and September 30, 2017, respectively. Availability under the RLOC was $25,000,000 as of September 30, 2018.

The WCLC is a revolving credit facility and is available for funding working capital and general corporate requirements. The interest rate
on  the  WCLC  is  based  on one month LIBOR, plus a spread, which is adjusted quarterly, based on the Company's debt service coverage
ratio for the preceding quarter and can vary from 175 to 250 basis points. The rate is currently at LIBOR plus 175 basis points. The variable
interest  rate  was 3.85%  per  annum  and 2.99%  per  annum  as  of September 30, 2018  and September 30, 2017,  respectively.  The  WCLC
agreement was amended on September 20, 2018, and the primary terms of the amendment were an extension of the maturity to November
1, 2021. There were no changes to the commitment amount or interest rate. Availability under the WCLC was approximately  $57,015,000
as of September 30, 2018.

The WCLC is subject to a quarterly commitment fee on the daily unused availability under the line computed as the commitment amount
less the aggregate of the outstanding loans and outstanding letters of credit. The commitment fee is adjusted quarterly based on Alico's debt
service  coverage  ratio  for  the  preceding  quarter  and  can  vary  from  a  minimum  of 20  basis  points  to  a  maximum  of 30  basis  points.
Commitment fees to date have been charged at 20 basis points.

62

 
 
 
 
 
 
 
 
 
As  of September 30, 2018,  there  was  an  outstanding  balance  on  the  WCLC  of  $2,685,000.  The  WCLC  agreement  provides  for  Rabo  to
issue up to $20,000,000 in letters of credit on the Company’s behalf. As of September 30, 2018,  there  was  approximately $10,300,000 in
outstanding letters of credit, which correspondingly reduced the Company's availability under the line of credit.

In 2014, the Company capitalized approximately $2,834,000 of debt financing costs related to the refinancing. These costs, together with
approximately $339,000 of costs related to the retired debt, are being amortized to interest expense over the applicable terms of the loans.
Additionally,  approximately $123,000 of financing costs were incurred for the fiscal year ended September 30, 2018 and September 30,
2017, respectively, in connection with letters of credit. These costs are also being amortized to interest expense over the applicable terms of
the  obligations.  The  unamortized  balance  of  deferred  financing  costs  related  to  the  financing  above  was  approximately $1,357,000  and
$1,655,000 at September 30, 2018 and 2017, respectively.

The credit facilities above are subject to various covenants including the following financial covenants: (i) minimum debt service coverage
ratio  of 1.10  to  1.00,  (ii)  tangible  net  worth  of  at  least  $160,000,000  increased  annually  by 10%  of  consolidated  net  income  for  the
preceding year, or approximately $162,300,000 for the year ending September 30, 2018,  (iii)  minimum  current  ratio  of 1.50 to 1.00, (iv)
debt  to  total  assets  ratio  not  greater  than .625  to  1.00,  and,  solely  in  the  case  of  the  WCLC,  (v)  a  limit  on  capital  expenditures  of
$30,000,000 per fiscal year. As of September 30, 2018, the Company was in compliance with these financial covenants.

Credit facilities also include a Met Life term loan collateralized by real estate owned by Citree ("Met Citree Loan"). This is a $5,000,000
credit facility that bears interest at a fixed rate of 5.28% per annum. At September 30, 2018 and 2017, there was an outstanding balance of
$4,925,000 and $5,000,000, respectively. The loan matures in February 2029. The unamortized balance of deferred financing costs related
to this loan was approximately $44,000 and $49,000 at September 30, 2018 and 2017, respectively.

Silver Nip Citrus Debt

There are two fixed-rate term loans, with an original combined balance of $27,550,000, bearing interest at 5.35% per annum ("Pru Loans A
& B"). Principal of $290,000 is payable quarterly, together with accrued interest. The Company may prepay up to $5,000,000 of principal
without penalty. On February 15, 2015, Silver Nip Citrus made a prepayment of  $750,000. In addition, the Company made prepayments of
approximately $4,453,000  in  the  second  fiscal  quarter  of  2018  with  the  sale  of  certain  properties  which  were  collateralized  under  these
loans. As  such,  the  Company  exceeded  the  allowed $5,000,000  prepayment  by  approximately $203,000  and  was  required  to  make  a
premium payment of approximately $22,000. The loans are collateralized by real estate in Collier, Hardee, Highlands and Polk Counties,
Florida and mature on June 1, 2029 and June 1, 2033, respectively.

Silver Nip Citrus entered into two additional fixed-rate term loans with Prudential to finance the acquisition of a 1,500 acre citrus grove on
September 4, 2014. Each loan was in the original amount of $5,500,000. Principal of $55,000 per loan is payable quarterly, together with
accrued interest. One loan bears interest at 3.85% per annum (Pru Loan E"), while the other bears interest at  3.45% per annum ("Pru Loan
F"). The interest rate on Pru Loan E is subject to adjustment on September 1, 2019 and every year thereafter until maturity. Both loans are
collateralized by real estate in Charlotte County, Florida.  Pru Note E matures September 1, 2021, and Pru Note F matures September 1,
2039.

The Silver Nip Citrus credit agreements were amended on December 1, 2016. The primary terms of the amendments were (1) the Company
provided a limited $8,000,000 guaranty of the Silver Nip debt, (2) the limited personal guarantees provided by George Brokaw, Remy W.
Trafelet and Clayton Wilson prior to the Company’s merger with Silver Nip Citrus, and also totaling  $8,000,000, were released and (3) the
consolidated current ratio covenant requirement, measured on an annual basis, was reduced from 1.50  to  1.00  to 1.00 to 1.00. Silver Nip
Citrus was in compliance with the current ratio covenant as of September 30, 2018, the most recent measurement date.

The  unamortized  balance  of  deferred  financing  costs  related  to  the  Silver  Nip  Citrus  debt  was  approximately  $298,000  and $325,000  at
September 30, 2018 and 2017, respectively.

63

 
Note 7. Accrued Liabilities

Accrued Liabilities consist of the following at  September 30, 2018 and September 30, 2017:

(in thousands)

Ad valorem taxes
Accrued interest
Accrued employee wages and benefits
Inventory received but not invoiced
Accrued dividends
Current portion of deferred retirement obligations
Accrued insurance
Accrued tender offer consulting charges
Other accrued liabilities

Total accrued liabilities

Note 8. Deferred Gain on Sale

September 30,

2018

2017

2,196   $
1,191  
3,115  
726  
492  
345  
223  
274  
664  
9,226   $

2,648
1,165
1,320
—
494
315
166
—
673
6,781

$

$

Deferred gain on sale consists of the following at  September 30, 2018 and September 30, 2017:

(in thousands)

Deferred gain on sale
Annual guarantee payment, net

Total deferred gain on sale

September 30,

2018

2017

$

$

26,167   $
(1,239 )  
24,928   $

27,482
(1,042 )
26,440

Estimated  payments  over  the  remaining  term  of  the  post-closing  agreement  arising  out  of  the  2014  sale  of  property  to  Global  Ag
Properties, LLC are summarized in the following table.

(in thousands)

2019
2020
2021
2022
2023
Thereafter
Total

$

$

2,871
3,264
3,681
4,123
4,572
13,804
32,315

These estimated payments represent undiscounted cash flows.

On November 21, 2014, the Company completed the sale of approximately  36,000 acres of land used for sugarcane production and land
leasing in Hendry County, Florida to Global Ag Properties, LLC (“Global”) for approximately $97,900,000 in cash. It had previously leased
approximately 30,600 of these acres to United States Sugar Corporation (the “USSC Lease”). The USSC Lease was assigned to Global in
conjunction with the land sale.

The sales price is subject to post-closing adjustments over a ten year period. The Company realized a gain of approximately  $42,753,000
on the sale. Initially, $29,140,000 of the gain was deferred due to the Company’s continuing involvement in the property pursuant to a post-
closing agreement and the potential price adjustments. The deferral represents the Company’s estimate

64

 
 
 
 
 
 
 
of  the  maximum  exposure  to  loss  as  a  result  of  the  continuing  involvement  (see  below). A  net  gain  of  approximately $13,613,000  was
recognized at the time of the sale.

The  Company  estimated  its  maximum  exposure  to  loss  over  the ten  year  period  to  total  approximately $42,172,000  on  an  aggregate
undiscounted basis. This estimated maximum exposure to loss was discounted at five percent to determine the initial deferred gain. In May
2018, 2017 and 2016 the Company made payments of $1,889,000 and $1,580,000 and $1,702,000, respectively, to Global pursuant to the
sales  contract.  The  amount  of  USSC’s  lease  is  tied  to  the  market  price  of  sugar,  and  the  Company's  payment  is  required  annually  in
advance,  to  supplement  the  lease  paid  by  USSC  in  the  event  that  the  sugar  prices  are  below  certain  thresholds.  The  Company  has
recognized approximately $1,361,000, $1,413,000 and $1,406,000 in interest expense and approximately $967,000, $538,000 and $618,000
of the deferred gain for the fiscal years ended September 30, 2018, 2017 and 2016, respectively.

Note 9. Fair Value Measurements

The Company complies with the provisions of FASB ASC 820 “Fair Value Measurements” for its financial and non-financial assets and
liabilities. ASC 820 defines fair value, establishes a framework for measuring fair value and expands disclosure for each major asset and
liability category measured at fair value on either a recurring or nonrecurring basis. The majority of the carrying amounts of the Company’s
assets and liabilities including cash and cash equivalents, restricted cash, accounts receivable, accounts payable and accrued liabilities as of
September 30, 2018 and 2017, approximate their fair value because of the immediate or short term maturity of these financial instruments.
The carrying amounts reported for long-term debt approximates fair value as the Company’s borrowings with commercial lenders are at
interest rates that vary with market conditions and fixed rates that approximate market rates for similar obligations. The majority of our
non-financial instruments, which include inventories and property and equipment, are not required to be carried at fair value on a recurring
basis. The Company has certain assets classified as Assets Held for Sale which have been recorded at the lower of carrying value or the
estimated fair value less costs to sell.

ASC 820 clarifies that fair value is an exit price representing the amount that would be received upon the sale of an asset or paid to transfer
a  liability  in  an  orderly  transaction  between  market  participants.  As  such,  fair  value  is  a  market-based  measurement  that  should  be
determined  based  on  assumptions  that  market  participants  would  use  in  pricing  an  asset  or  liability.  As  a  basis  for  considering  such
assumptions, ASC 820 establishes a three-tier fair value hierarchy which prioritizes the inputs used in measuring fair value as follows:

The following table represents certain assets held for sale as of September 30, 2018, which have been measured at fair value on a non-
recurring basis (see Note 4. for complete listing of assets held for sale):

•

•

•

Level  1-  Observable  inputs  such  as  quoted  prices  in  active
markets;
Level 2- Inputs, other than the quoted prices in active markets, that are observable either directly or indirectly;
and
Level 3- Unobservable inputs in which there is little or no market data, such as internally-developed valuation models which
require the reporting entity to develop its own assumptions.

The  following  table  represents  certain  assets  held  for  sale  as  of  September 30, 2018,  which  have  been  measured  at  fair  value  on  a  non-
recurring basis (see Note 4. Assets Held for Sale):

Trailers

Level 3

$

606 $

150 $

456

Fair Value Hierarchy Carrying Value

Adjustment to Fair
Value

Fair Value

The  following  table  represents  certain  assets  held  for  sale  as  of  September  30,  2017,  which  have  been  measured  at  fair  value  on  a  non-
recurring basis (see Note 4. "Assets Held For Sale"):

Nursery - Gainesville
Chancey Bay
Trailers

Fair Value Hierarchy Carrying Value

Level 3
Level 3
Level 3

$
$
$

10,107 $
4,587 $
1,278 $

Adjustment to Fair
Value

Fair Value

3,607 $
408 $
116 $

6,500
4,179
1,162

65

 
 
 
 
 
There were no gains or losses included in earnings attributable to changes in unrealized gains or losses relating to the Company’s assets for
the fiscal years ended as of September 30, 2018 and 2017.

The  Company  uses  third-party  service  providers  to  assist  in  the  evaluation  of  investments.  For  investment  valuations,  current  market
interest  rates,  quality  estimates  by  rating  agencies  and  valuation  estimates  by  active  market  participants  were  used  to  determine  values.
Deferred retirement benefits were valued based on actuarial data, contracted payment schedules and an estimated discount rate of 4.08%
and 4.08% as of September 30, 2018 and 2017, respectively.

Note 10. Common Stock and Options

Effective January 27, 2015, the Company’s Board of Directors adopted the 2015 Stock Incentive Plan (the “2015 Plan”) which provides for
up  to 1,250,000  common  shares  available  for  issuance  to  provide  a  long-term  incentive  plan  for  officers,  employees,  directors  and/or
consultants to directly link incentives to stockholder value. The 2015 Plan was approved by the Company’s stockholders in February 2015.
The Company’s 2015 Plan provides for grants to executives in various forms including restricted shares of the Company’s common stock
and stock options. Awards are discretionary and are determined by the Compensation Committee of the Board of Directors. Awards vest
based upon service conditions. Non-vested restricted shares generally vest over requisite service periods of one to six years from the date of
grant.

Restricted Stock

In  November  2017,  the  Company  awarded  5,000  restricted  shares  of  the  Company’s  common  stock  (“Restricted  Stock”)  to  one  senior
executive under the 2015 Plan at a weighted average fair value of $31.95 per common share, vesting over two and a half years.

The following table represents a summary of the status of the Company’s nonvested shares is as follows:

Nonvested Shares
Nonvested Shares at September 30, 2015
     Granted during fiscal year 2016
     Vested during fiscal year 2016
     Forfeited during fiscal year 2016
Nonvested Shares at September 30, 2016
     Granted during fiscal year 2017
     Vested during fiscal year 2017
     Forfeited during fiscal year 2017
Nonvested Shares at September 30, 2017
     Granted during fiscal year 2018
     Vested during fiscal year 2018
     Forfeited during fiscal year 2018
Nonvested Shares at September 30, 2018

Shares  
12,500   $
—  
(2,233 )   $
—  
10,267   $
—  
(4,933 )   $
—  
5,334   $
5,000   $
(3,001 )   $
—  
7,333   $

Weighted-Average Grant
Date Fair Value
49.49
—
49.50
—
49.49
—
49.58
—
49.39
31.95
39.70
—
41.46

Stock compensation expense related to the Restricted Stock totaled approximately  $137,000, $264,000  and $150,000  for  the  fiscal  years
ended September 30, 2018, 2017 and 2016, respectively.

There  was  approximately $172,000  and $149,000  of  unrecognized  stock  compensation  costs  related  to  the  Restricted  Stock  grants  at
September 30, 2018 and 2017, respectively.

66

 
 
 
 
 
 
 
 
 
 
 
 
 
 
Stock Options

Stock  option  grants  of 210,000  options  to  Mr.  Trafelet  and 90,000 options to Mr. Kiernan (collectively, the “2018 Option Grants”) were
granted on September 7, 2018. The option exercise price for these options was set at $33.60, the closing price on September 7, 2018. The
2018 Option Grants will vest as follows: (i) 25% of the options will vest if the price of the Company’s common stock during a consecutive
20-trading day period exceeds $35.00; (ii) 25% of the options will vest if the price of the Company’s common stock during a consecutive
20-trading day period exceeds $40.00; (iii) 25% of the options will vest if the price of the Company’s common stock during a consecutive
20-trading  day  period  exceeds $45.00;  and  (iv) 25%  of  the  options  will  vest  if  the  price  of  the  Company’s  common  stock  during  a
consecutive 20-trading day period exceeds $50.00. If the applicable stock price hurdles have not been achieved by (A) the date that is  18
months following the Executive’s termination of employment, if the Executive’s employment is terminated due to death or disability, (B)
the  date  that  is 12  months  following  the  Executive’s  termination  of  employment,  if  the  Executive’s  employment  is  terminated  by  the
Company without cause, by the Executive with good reason, or due to the Executive’s retirement, or (C) the date of the termination of the
Executive’s employment for any other reason, then any unvested options will be forfeited. In addition, if the applicable stock price hurdles
have  not  been  achieved  by  December  31,  2021  then  any  unvested  options  will  be  forfeited.  The  2018  Option  Grants  will  also  become
vested  to  the  extent  that  the  applicable  stock  price  hurdles  are  satisfied  in  connection  with  a  change  in  control  of  the  Company. As  of
September 30, 2018, the Company’s stock was trading at $33.80 per share, and during fiscal year 2018 the stock did not trade above $35.00
per share; accordingly, none of the stock options are vested at September 30, 2018.

Stock option grants of 300,000 options to Mr. Trafelet and 225,000 options to each of Messrs. Slack and Brokaw (collectively, the “2016
Option Grants”) were granted on December 31, 2016. The option exercise price for these options was set at $27.15, the closing price on
December 31, 2016. The 2016 Option Grants will vest as follows: (i) 25% of the options will vest if the price of the Company’s common
stock during a consecutive 20-trading day period exceeds $60.00; (ii) 25% of the options will vest if such price exceeds $75.00; (iii) 25% of
the options will vest if such price exceeds $90.00;  and  (iv) 25%  of  the  options  will  vest  if  such  price  exceeds $105.00.  If  the  applicable
stock price hurdles have not been achieved by (A) the second anniversary of the Executive’s termination of employment, if the Executive’s
employment is terminated due to death or disability, (B) the date that is 18 months following the Executive’s termination of employment, if
the Executive’s employment is terminated by the Company without cause, by the Executive with good reason, or due to the Executive’s
retirement,  or  (C)  the  date  of  the  termination  of  the  Executive’s  employment  for  any  other  reason,  then  any  unvested  options  will  be
forfeited. In addition, if the applicable stock price hurdles have not been achieved by the fifth anniversary of the grant date (or the fourth
anniversary of the grant date, in the case of the tranche described in clause (i) above), then any unvested options will be forfeited. The 2016
Option  Grants  will  also  become  vested  to  the  extent  that  the  applicable  stock  price  hurdles  are  satisfied  in  connection  with  a  change  in
control of the Company. As of  September 30, 2018, the Company’s stock was trading at  $33.80 per share, and during fiscal year 2018 the
stock did not trade above $60.00 per share; accordingly, none of the stock options are vested at September 30, 2018.

Additionally, 187,500 shares of the 2016 Option Grants made to each of Messrs. Slack and Brokaw were forfeited on September 5, 2018
and  no  replacement  options  were  granted. As  such,  the  remaining  unrecognized  expense  associated  with  these  options  of  approximately
$783,000 was accelerated and recorded for the fiscal year ended  September 30, 2018.

The following table represents a summary of the Company’s stock option activity:

Balance - September 30, 2016
     Granted during fiscal year 2017
     Forfeitures/expired in fiscal year 2017
     Exercised during fiscal year 2017
Balance - September 30, 2017
     Granted during fiscal year 2018
     Forfeitures/expired in fiscal year 2018
     Exercised during fiscal year 2018

Balance - September 30, 2018

Number of
Options

Weighted Average
Exercise Price

Weighted Average
Remaining
Contractual Term
(years)

Aggregate Intrinsic
Value

—  
27.15  
—  
—  
27.15  
33.60  
27.15  
—  

30.02  

0.00  
3.33  
0.00  
0.00  
2.58  
3.25  
1.86  
0.00  

2.22  

—
—
—
—
—
—
—
—

—

—   $
750,000   $
—   $
—   $
750,000   $
300,000   $
(375,000)   $
—   $
675,000   $

67

 
 
 
 
 
 
 
 
 
 
 
 
 
 
Stock compensation expense related to the options totaled approximately $1,617,000 and $616,000 for the fiscal years ended September 30,
2018 and 2017, respectively. No stock compensation expense related to options was recorded for the fiscal year ended September 30, 2016.

A t September  30,  2018  and 2017,  there  was  approximately $2,174,000  and $2,030,000,  respectively,  of  total  unrecognized  stock
compensation costs related to nonvested share-based compensation for the option grants.

The fair value of the 2016 Option Grants and 2018 Option Grants was estimated on the date of grant using a Monte Carlo valuation model
that  uses  the  assumptions  noted  in  the  following  table.  The  expected  term  of  options  granted  is  derived  from  the  output  of  the  option
valuation model and represents the period of time that options granted are expected to be outstanding; the range given below results from
different time-frames for the various market conditions being met.

2018 Option Grant

Expected Volatility
Expected Term (in years)
Risk Free Rate

30.0 %
3.32
2.80 %

The  weighted-average  grant-date  fair  value  of  the  2018  Option  Grants  was  $7.40.  There  were  no  additional  stock  options  granted  or
exercised for the fiscal year ended September 30, 2018.

2016 Option Grant

Expected Volatility
Expected Term (in years)
Risk Free Rate

32.19 %

2.6 - 4.0

2.45 %

The weighted-average grant-date fair value of the 2016 Option Grants was  $3.53. There were no additional stock options granted, exercised
or forfeited for the fiscal year ended September 30, 2017.

As of September 30, 2018, there remained 557,500 common shares available for issuance under the 2015 Plan.

Note 11. Treasury Stock

In fiscal year 2017, the Board of Directors authorized the repurchase of up to  $7,000,000 of the Company’s common stock in two separate
authorizations  (collectively,  the  "2017  Authorization").  In  March  2017,  the  Board  of  Directors  authorized  the  repurchase  of  up  to
$5,000,000 of the Company’s common stock beginning March 9, 2017, and continuing through March 9, 2019. In May 2017, the Board of
Directors  authorized  the  repurchase  of  up  to  an  additional $2,000,000  of  the  Company’s  common  stock  beginning  May  24,  2017,  and
continuing through May 24, 2019. The stock repurchases made under this repurchase were made through open market transactions at times
and in such amounts as the Company’s broker determined subject to the provisions of SEC Rule 10b-18.

In September 2013, the Board of Directors authorized the repurchase of up to 105,000 shares of the Company’s common stock beginning in
November  2013  and  continuing  through  April  2018.  In  fiscal  year  2016,  the  Board  of  Directors  authorized  the  repurchase  of  up
to 50,000 shares of the Company’s outstanding common stock beginning February 18, 2016 and continuing through February 17, 2017 (the
"2016 Authorization").  In  fiscal  year  2015,  the  Board  of  Directors  authorized  the  repurchase  of  up  to  170,000  shares  of  the  Company’s
common stock beginning March 25, 2015, and continuing through December 31, 2016.

During fiscal year 2018, the Company purchased  72,266 shares at a cost of $2,214,756 under the 2017 Authorization.  As of June 29, 2018,
the Company suspended its stock repurchase activity; however, if the Company chooses to  resume  repurchasing  stock  it  has $1,676,443
available to repurchase stock under the 2017 Authorization.

68

 
The following table illustrates the Company’s treasury stock purchases for the fiscal years ended  September 30, 2018, 2017 and 2016:

(in thousands, except share amounts)

Fiscal Year Ended September 30,:

2018
2017
2016

Total Number of
Shares Purchased  

Average Price
Paid Per Share

Total Shares
Purchased as Part
of Publicly
Announced Plan or
Program

Total Dollar Value
of Shares Purchased

72,266   $
104,145   $
78,446   $

30.65  
29.42  
40.04  

722,406   $
650,140   $
545,995   $

2,215
3,064
3,141

The following table outlines the Company’s treasury stock transactions during the past three fiscal years:

(in thousands, except share amounts)

Shares

Cost

Balance at September 30, 2015
Purchased
Issued to Employees and Directors
Issued to former Silver Nip Citrus equity holders

Balance at September 30, 2016
Purchased
Issued to Employees and Directors

Balance at September 30, 2017
Purchased
Issued to Employees and Directors

Balance at September 30, 2018

69

90,565   $
78,446  
(35,478)  
(32,923)  

100,610  
104,145  
(27,440)  

177,315  
72,266  
(33,393)  

216,188   $

3,962
3,141
(1,035)
(1,483)

4,585
3,064
(1,147)

6,502
2,215
(1,181)

7,536

 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Note 12. Income Taxes

The provision (benefit) for income tax for the years ended September 30, 2018, 2017 and 2016 consists of the following:

(in thousands)

Current:

Federal income tax
State income tax
Total current

Deferred:

Federal income tax
State income tax

Total deferred

Provision (benefit) for income taxes

Fiscal Year Ended September 30,
2017

2018

2016

$

$

1,961   $
384  
2,345  

(3,917)  
1,962  
(1,955)  

390   $

102   $
—  
102  

(3,286)  
(662)  
(3,948)  
(3,846)   $

244
—
244

4,538
739
5,277
5,521

Income  tax  provision  (benefit)  attributable  to  income  from  continuing  operations  differed  from  the  amount  computed  by  applying  the
statutory federal income tax rate of 24.53%, based on a blended rate calculation, to income (loss) before income taxes for the fiscal year
ended September 30, 2018 and 35% for the fiscal years ended September 30, 2017 and 2016 as a result of the following:

(in thousands)

Tax at the statutory federal rate
Increase (decrease) resulting from:

State income taxes, net of federal benefit
Permanent and other reconciling items, net
Expiration of capital loss carryforward
Reduction in deferred tax liability resulting from the Act
Stock option cancellation
Other

Provision (benefit) for income taxes

Fiscal Year Ended September 30,
2017

2018

2016

3,198   $

(4,670)   $

4,382

857  
221  
5,634  
(9,847)  
347  
(20)  
390   $

(402)  
548  
581  
—  
—  
97  
(3,846)   $

457
773
—
—
—
(91)
5,521

$

$

70

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
The  tax  effects  of  temporary  differences  that  give  rise  to  significant  portions  of  the  deferred  tax  assets  and  deferred  tax  liabilities  as  of
September 30, 2018, and 2017 are presented below:

(in thousands)

Deferred tax assets:

Deferred retirement benefits
Investment in Citree
Deferred gain recognition
Goodwill
Inventories
Stock compensation
Accrued bonus
Capital loss carryforwards
Tax credits
Net operating losses
Intangibles
Other

Total deferred tax assets

Deferred tax liabilities:

Revenue recognized from citrus and sugarcane
Property and equipment
Accrual-to-cash method
Prepaid insurance
Investment in Magnolia

Total deferred tax liabilities
Net deferred income tax liabilities

September 30,

2018

2017

1,114   $
89  
6,318  
20,095  
711  
261  
612  
—  
28  
—  
620  
190  
30,038  

162  
54,925  
—  
104  
—  
55,191  
(25,153 )   $

1,712
45
10,199
33,233
6,435
292
248
9,462
293
3,160
1,027
332
66,438

357
91,995
950
220
24
93,546
(27,108 )

$

$

On December 22, 2017, the U.S. Tax Cuts and Jobs Act (the “Act”) was signed into law.  The Act contains significant changes to corporate
taxes, including a permanent reduction of the U.S. corporate tax rate from 35% to 21% effective January 1, 2018. The Company’s statutory
rate for fiscal year ended September 30, 2018 was 24.53%, based on a fiscal year blended rate calculation. The 21% U.S. corporate tax rate
will apply to fiscal years ending September 30, 2019 and each year thereafter.

Additionally, the Act requires a one-time remeasurement of certain tax related assets and liabilities.  During  the  first  fiscal  quarter  ended
December 31, 2017, the Company made certain estimates related to the impact of the Act, including the remeasurement of deferred taxes at
the new expected tax rate and a revised effective tax rate for the fiscal year ended September 30, 2018. The amounts recorded for the fiscal
year ended September 30, 2018 for the remeasurement of deferred taxes principally relate to the reduction in the U.S. corporate income tax
rate. For the fiscal year ended September 30, 2018, the Company has recorded a tax benefit of approximately $9,847,000  to  account  for
these deferred tax impacts.

71

 
 
 
 
 
 
 
 
 
 
 
 
Note 13. Segment Information

Segments

Operating  segments  are  defined  in  the  criteria  established  under  the  Financial  Accounting  Standards  Board  -  Accounting  Standards
Codification  (“FASB ASC”)  Topic  280  as  components  of  public  entities  that  engage  in  business  activities  from  which  they  may  earn
revenues and incur expenses for which separate financial information is available and which is evaluated regularly by the Company’s chief
operating  decision  maker  (“CODM”)  in  deciding  how  to  assess  performance  and  allocate  resources.  The  Company’s  CODM  assesses
performance and allocates resources based on two operating segments: Alico Citrus and Water Resources and Other Operations.

Total  revenues  represent  sales  to  unaffiliated  customers,  as  reported  in  the  Consolidated  Statements  of  Operations.  Goods  and  services
produced by these segments are sold to wholesalers and processors in the United States who prepare the products for consumption. The
Company  evaluates  the  segments’  performance  based  on  direct  margins  (gross  profit)  from  operations  before  general  and  administrative
expenses, interest expense, other income (expense) and income taxes, not including nonrecurring gains and losses.

72

Information by operating segment is as follows:

(in thousands)

Revenues:

Alico Citrus
Water Resources and Other Operations

Total revenues

Operating expenses:
Alico Citrus
Water Resources and Other Operations

Total operating expenses

Gross profit (loss):

Alico Citrus
Water Resources and Other Operations

Total gross profit (loss)

Capital expenditures:
Alico Citrus
Water Resources and Other Operations
Other Capital Expenditures

Total capital expenditures

Depreciation, depletion and amortization:

Alico Citrus
Water Resources and Other Operations
Other Depreciation, Depletion and Amortization

Total depreciation, depletion and amortization

(in thousands)

Assets:

Alico Citrus
Water Resources and Other Operations
Other Corporate Assets

Total Assets

Fiscal Year Ended September 30,

2018

2017

2016

$

$

$

$

$

$

78,121   $
3,160  
81,281  

123,441   $
6,388  
129,829  

51,709  
3,979  
55,688  

111,947  
8,952  
120,899  

26,412  
(819)  
25,593   $

15,968   $
304  
80  
16,352   $

13,467   $
219  
70  
13,756   $

11,494  
(2,564)  
8,930   $

11,738   $
646  
969  
13,353   $

14,054   $
652  
520  
15,226   $

September 30,

2018

2017

$

$

405,752   $
15,904  
1,766  
423,422   $

73

137,282
6,914
144,196

102,347
6,790
109,137

34,935
124
35,059

10,393
2,293
1,619
14,305

13,982
932
468
15,382

387,972
24,819
6,391
419,182

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Note 14. Employee Benefits Plans

Management Security Plan

The  management  security  plan  (“MSP”)  is  a  nonqualified,  noncontributory  defined  supplemental  deferred  retirement  benefit  plan  for  a
select group of management personnel. The MSP provides a fixed supplemental retirement benefit for 180 months. The MSP was frozen as
of September 30, 2017. As a result, no new participants are being added to the MSP and no further benefits are accumulating. The MSP
benefit expense and the projected management security plan benefit obligation are determined using assumptions as of the end of the year.
The weighted-average discount rate used to compute the obligation was 4.08% and 4.08% in fiscal years 2018 and 2017, respectively.

Actuarial gains or losses are recognized when incurred; therefore, the end of year benefit obligation is the same as the accrued benefit costs
recognized in the Consolidated Balance Sheets.

The amount of MSP benefit expense charged to costs and expenses was as follows:

(in thousands)

Service cost
Interest cost
Recognized actuarial gain (loss) adjustment

Total

Fiscal Year Ended September 30,
2017

2018

2016

$

$

—   $
293  
16  
309   $

200   $
140  
(78)  
262   $

The following provides a roll-forward of the MSP benefit obligation:

(in thousands)

Change in projected benefit obligation:

Benefit obligation at beginning of year
Service cost
Interest cost
Benefits paid
Recognized actuarial gain (loss) adjustment

Benefit obligation at end of year

Funded status at end of year

$

$

$

September 30,

2018

2017

4,438   $
—  
293  
(350 )  
16  
4,397   $

(4,397 )   $

(4,438 )

Effective  September  30,  2018,  the  Company  terminated  the  MSP.  Under  the  MSP  termination,  payout  for  benefits  covered  under  the
applicable Internal Revenue Code regulations cannot commence until at least twelve months following plan termination decision, but must
be fully paid out within twenty-four (24) months following plan termination. The MSP is unfunded and benefits are paid as they become
due. The estimated future benefit payments under the plan for the next twelve months is approximately $357,000.

The Company has established a “Rabbi Trust” to provide for the funding of accrued benefits under the MSP. According to the terms of the
Rabbi Trust, funding is voluntary until a change of control of the Company as defined in the Management Security Plan Trust Agreement
occurs. Upon a change of control, funding is triggered. As of September 30, 2018, the Rabbi Trust had no assets, and no change of control
had occurred.

Profit Sharing and 401(k) Plans

The Company maintains a 401(k) employee savings plan for eligible employees, which provides up to a 4% matching contribution payable
on employee payroll deferrals. The Company’s matching funds vest to the employee immediately, pursuant to a safe

74

213
210
(5)
418

4,543
200
140
(367 )
(78 )

4,438

 
 
 
 
 
 
 
 
 
 
 
 
harbor election effective in October 2012. The Company’s contribution to the plan was approximately  $342,000, $445,000  and $401,000
for the fiscal years ended September 30, 2018, 2017 and 2016, respectively.

The  Profit  Sharing  Plan  (“Plan”)  is  fully  funded  by  contributions  from  the  Company.  Contributions  to  the  Plan  are  discretionary  and
determined  annually  by  the  Company’s  Board  of  Directors.  Contributions  to  employee  accounts  are  based  on  the  participant’s
compensation. The  Company’s  paid  contribution  to  the  Profit  Sharing  Plan  was  $0, $378,000,  and $291,000  for  the  fiscal  years  ended
September 30, 2018, 2017 and 2016, respectively.

Note 15. Related Party Transactions

Clayton G. Wilson

The Company entered into a Separation and Consulting Agreement with Clayton G. Wilson (the “Separation and Consulting Agreement”),
pursuant  to  which  Mr.  Wilson  stepped  down  as  Chief  Executive  Officer  of  the  Company  effective  as  of  December  31,  2016.  Under  the
Separation  and  Consulting Agreement,  Mr.  Wilson  also  acknowledged  and  agreed  that  he  will  continue  to  be  bound  by  the  restrictive
covenants set forth in his Employment Agreement with the Company.  The Separation and Consulting Agreement provides that, subject to
his execution, delivery, and non-revocation of a general release of claims in favor of the Company, Mr. Wilson will be entitled to vesting of
any  unvested  portion  of  the  restricted  stock  award  granted  to  him  under  his  Employment Agreement.  In  addition,  the  Separation  and
Consulting Agreement provides that Mr. Wilson serve as a consultant to the Company during 2017 and received an aggregate consulting
fee of $750,000 for such services ($200,000 paid in an initial lump sum, $275,000 paid in a lump sum on July 1, 2017, and $275,000 paid
in  six  equal  monthly  installments  commencing  July  31,  2017  and  ended  December  31,  2017). As  of  September  30,  2017,  the  Company
satisfied its obligation to Mr. Wilson in full, including a prepayment of  $187,500. The Company expensed $187,500 and $562,500 for the
fiscal years ended September 30, 2018 and September 30, 2017, respectively. Mr. Wilson resigned as a member of the Company’s Board of
Directors effective February 27, 2017.

Remy W. Trafelet, Henry R. Slack, and George R. Brokaw

On December 31, 2016, the Company entered into new employment agreements (collectively, the “Employment Agreements”) with each
of  Remy  W.  Trafelet,  Henry  R.  Slack,  and  George  R.  Brokaw  (collectively,  the  “Executives”).  Mr.  Trafelet  serves  as  the  President  and
Chief  Executive  Officer  of  the  Company,  Mr.  Slack  serves  as  the  Executive  Chairman  of  the  Company,  and  Mr.  Brokaw  serves  as  the
Executive Vice Chairman of the Company, and each of them continues to serve on the Company’s Board of Directors. The Employment
Agreements provide for an annual base salary of $400,000 in the case of Mr. Trafelet and  $250,000 in the case of each of Messrs. Slack
and Brokaw and, additionally, provided for payment to the Executives an amount in cash equal to $400,000 to Mr. Trafelet and $250,000 to
each of Messrs. Slack and Brokaw within five business days of December 31, 2016.

The Employment Agreements also provide that, if the applicable Executive’s employment is terminated by the Company without “cause”
or the applicable Executive resigns with “good reason” (as each such term is defined in the Employment Agreements), then, subject to his
execution,  delivery,  and  non-revocation  of  a  general  release  of  claims  in  favor  of  the  Company,  the  Executive  will  be  entitled  to  cash
severance  in  an  amount  equal  to 24 months (in the case of Mr. Trafelet) or  18 months (in the case of Messrs. Slack and Brokaw) of the
Executive’s annual base salary.

The  Employment  Agreement  includes  various  restrictive  covenants  in  favor  of  the  Company,  including  a  confidentiality  covenant,  a
nondisparagement covenant, and 12-month post-termination noncompetition and customer and employee nonsolicitation covenants.

As of June 26, 2017, both Messrs. Slack and Brokaw have agreed to waive payment of their salary.

JD Alexander

On November 6, 2013, JD Alexander tendered his resignation as Chief Executive Officer, and as an employee of the Company, subject to
and effective immediately after the Closing of the Share Purchase transaction on November 19, 2013. Mr. Alexander’s resignation included
a waiver of any rights to any payments under his Change-in-Control Agreement with the Company. On November 6, 2013, the Company
and Mr. Alexander also entered into a Consulting and Non-Competition Agreement under which (i) Mr. Alexander will provide consulting
services to the Company during the two-year period after the Closing, (ii) Mr. Alexander agreed to be bound by certain non-competition
covenants relating to the Company’s citrus operations and non-solicitation and non-interference covenants for a period of two years after
the Closing, and (iii) the Company paid Mr. Alexander for such services

75

and  covenants $2,000,000  in twenty-four  monthly  installments.  The  Company  expensed  approximately $0, $0  and $167,000  under  the
Consulting and Non-Competition Agreement for the fiscal years ended September 30, 2018, 2017 and 2016.

Ken Smith

On  March  20,  2015,  Ken  Smith  tendered  his  resignation  as  Chief  Operating  Officer,  and  as  an  employee  of  the  Company.  Mr.  Smith’s
resignation  included  a  waiver  of  any  rights  to  any  payments  under  his  Change-in-Control Agreement  with  the  Company.  On  March  20,
2015, the Company and Mr. Smith also entered into a Consulting and Non-Competition Agreement under which (i) Mr. Smith will provide
consulting  services  to  the  Company  during  the three-year period after the resignation date, (ii) Mr. Smith agreed to be bound by certain
non-competition covenants relating to the Company’s citrus operations and non-solicitation and non-interference covenants for a period of
two years  after  the  resignation  date,  and  (iii)  the  Company  paid  Mr.  Smith  $925,000  for  such  services  and  covenants.  The  Company
expensed  approximately $0,  $100,000  and $200,000  under  the  Consulting  and  Non-Competition  Agreement  for  fiscal  years  ended
September 30, 2018, 2017 and 2016, respectively.

W. Mark Humphrey

On June 1, 2015, W. Mark Humphrey tendered his resignation as Senior Vice President and Chief Financial Officer, and as an employee of
the Company. On June 1, 2015, the Company and Mr. Humphrey entered into a Separation and Consulting Agreement under which (i) Mr.
Humphrey  will  provide  consulting  services  to  the  Company  for  a one-year  period  after  his  resignation,  and  (ii)  Mr.  Humphrey  will  be
entitled  to  the  following  benefits:  (a) $100,000  in  cash  in  a  lump  sum  and  (b)  a  consulting  fee  of $350,000  payable  monthly  during  the
period  commencing  on  his  resignation  date  and  ending  on  the  first  anniversary  of  his  resignation  date. The  Company  expensed
approximately $0, $0 and $238,000 under the Separation and Consulting Agreement for the fiscal years ended  September 30, 2018, 2017
and 2016, respectively. On June 1, 2015 the Company appointed John E. Kiernan to serve as Senior Vice President and Chief Financial
Officer. Effective September 1, 2015, Mr. Humphrey was appointed to serve as Senior Vice President and Chief Accounting Officer, and
continued  to  receive  monthly  payments  under  The  Consulting  Agreement  through  the  first  anniversary  of  his  resignation  date.  Mr.
Humphrey resigned as Senior Vice President and Chief Accounting Officer and as an employee of the Company effective April 3, 2017.

Shared Services Agreement

The Company has a shared services agreement with Trafelet Brokaw & Co., LLC (“TBCO”), whereby the Company will reimburse TBCO
for  use  of  office  space  and  various  administrative  and  support  services.  The  annual  cost  of  the  office  and  services  is  approximately
$618,000. The agreement will expire in December 2018. The Company expensed approximately  $592,000, $564,000  and $479,000 under
the Shared Services Agreement for the fiscal years ended September 30, 2018, 2017 and 2016, respectively. As of  September 30, 2018 and
2017, the Company had outstanding amounts due of approximately $163,000 and $148,000, respectively.

Note 16. Commitments and Contingencies

Operating Leases

The  Company  has  obligations  under  various  non-cancelable  long-term  operating  leases  for  equipment. In  addition,  the  Company  has
various obligations under other equipment leases of less than one year.

Total  rent  expense  was  approximately  $1,062,000,  $725,000,  and $667,000  for  the  years  ended September  30,  2018,  2017  and 2016,
respectively.

76

 
The future minimum annual rental payments under non-cancelable operating leases are as follows:

(in thousands)

2019
2020
2021
2022
2023
Total

Purchase Commitments

$

$

319
166
169
175
14
843

During  fiscal  year 2018,  the  Company  entered  into  contracts  to  purchase  citrus  trees.  As  of  September  30,  2018,  the  Company  had
approximately $2,161,000 relating to outstanding commitments for these purchases that will be paid upon delivery of the remaining citrus
trees.

Letters of Credit

The  Company  has  outstanding  standby  letters  of  credit  in  the  total  amount  of  approximately $10,300,000  at September  30,  2018  and
September 30, 2017, respectively, to secure its various contractual obligations.

Legal Proceedings

Florida Litigation

On  November  16,  2018,  734  Agriculture,  RCF  2014  Legacy  LLC,  Delta  Offshore  Master  II,  LTD.  and  Mr.  Remy  W.  Trafelet,  the
Company's  President  and  Chief  Executive  Officer  and  a  member  of  the  Board  of  Directors,  filed  a  lawsuit  against  Messrs.  George  R.
Brokaw,  Henry  R.  Slack,  W. Andrew  Krusen  and  Greg  Eisner,  members  of  the  Board  of  Directors,  in  the  Circuit  Court  (the  “Circuit
Court”)  for  Hillsborough  County,  Florida  (the  “Florida  Litigation”).  The  plaintiffs  in  the  Florida  Litigation  seek,  among  other  things,  a
declaration  that  (1)  a  purported  stockholder  action  by  written  consent,  delivered  to  the  Company  in  the  name  of  734  Investors  and  the
plaintiffs in the Florida Litigation on November 11, 2018 (the “Purported Consent”) is valid and binding, (2) the resolutions passed at a
meeting of the Board of Directors on November 12, 2018, to, among other things, constitute an ad hoc committee of the Board of Directors
to  consider,  evaluate  and  make  any  and  all  determinations,  and  to  take  any  and  all  actions,  on  behalf  of  the  Board  of  Directors,  in
connection with the Purported Consent are null and void and (3) the four defendants in the Florida Litigation were properly removed from
the Board of Directors by the Purported Consent. On November 27, 2018, the Circuit Court denied without prejudice plaintiffs’ motion for
a temporary restraining order and an affirmative injunction restoring Mr. Remy W. Trafelet from administrative leave to active status in his
capacity as President and CEO of the Company.

On November 28, 2018, the parties in the Florida Litigation stipulated to an order which provides, pending the resolution of the Delaware
Litigation  (as  defined  below),  that  (1)  the  record  date  for  the  Purported  Consent  is  stayed  indefinitely,  and  (2)  Mr.  Trafelet  and  the
Company’s Board of Directors shall not take any action out of routine day-to-day operations conducted in the ordinary course of business,
including any action to change the corporate governance of Alico or removing any corporate officers or directors from positions held as of
November 27, 2018.

Due  to  the  inherent  uncertainties  of  litigation,  we  cannot  predict  the  outcome  of  the  Florida  Litigation  at  this  time,  and  we  can  give  no
assurance that the Florida Litigation will not have a material adverse effect on our financial position or results of operations.

Delaware Litigation

On  November  20,  2018,  members  of  734  Investors  filed  a  lawsuit  against  734 Agriculture  and  Mr.  Remy  W.  Trafelet,  the  Company's
President and Chief Executive Officer and a member of the Board of Directors in the Delaware Court of Chancery (the "Delaware Court"),
captioned  Arlon  Valencia  Holdings  v.  Trafelet,  C.A.  No.  2018-0842-JTL  (the  “Members’  Delaware  Litigation”).  The  plaintiffs  seek,
among other things, a declaration that (1) 734 Agriculture was validly replaced as the managing member of 734 Investors pursuant to the
Amended and Restated Limited Liability Company Operating Agreement of 734 Investors (the “LLC Agreement”) and the 734 Consent
(described above), and (2) the Purported Consent is invalid under the LLC Agreement.

77

 
 
 
Also on November 20, 2018, 734 Agriculture filed a lawsuit contesting the 734 Consent in the Delaware Court, captioned 734 Agriculture
v. Arlon Valencia Holdings, LLC, C.A. No. 2018-0844-JTL (the “734 Delaware Litigation”). On November 27, 2018, the Delaware Court
entered a stipulated order consolidating the Members’ Delaware Litigation and the 734 Delaware Litigation into a single lawsuit, captioned
In re 734 Investors, LLC Litigation, Consol. C.A. No. 2018-0844-JTL (the consolidated suit, the “Delaware Litigation”).

On December 5, 2018, the Delaware Court entered a stipulated status quo order which provides, among other things, that 734 Agriculture
shall serve as the managing member of 734 Investors during the pendency of the Delaware Litigation. The status quo order also provides
that 734 Agriculture shall not take any actions outside of the ordinary course of business of 734 Investors without the consent of two-thirds
of the membership interests of 734 Investors, including exercising any voting rights with respect to any shares of the Company’s common
stock beneficially owned by 734 Investors.

Due to the inherent uncertainties of litigation, we cannot predict the outcome of the Delaware Litigation at this time, and we can give no
assurance that Delaware Litigation will not have a material adverse effect on our financial position or results of operations.

From time to time, Alico may be involved in litigation relating to claims arising out of its operations in the normal course of business. There
are no other current legal proceedings to which the Company is a party to or of which any of its property is subject to that it believes will
have a material adverse effect on its business financial position or results of operations.

78

Note 17. Selected Quarterly Financial Data (unaudited)

Summarized  quarterly  financial  data  for  the  fiscal  years  ended September 30, 2018,  and 2017  are  computed  independently  each  quarter,
therefore, the sum of the quarter amounts may not equal the total amount for the respective year due to rounding as follows:

(in thousands, except per share
amounts)

December 31,
2016
2017

March 31,

June 30,

2018

2017

2018

2017

September 30,
2017
2018

Fiscal Quarter Ended

Total operating revenue
Total operating expenses

$ 17,533 $ 17,445   $ 35,600 $ 56,200   $ 26,517 $ 51,518   $

16,951

14,692  

27,767

41,684  

14,603

36,510  

1,631 $
(3,633)

4,666
28,013

Gross profit

582

2,753  

7,833

14,516  

11,914

15,008  

5,264

(23,347)

General and administrative
Other (expense) income, net

3,886
(375)

3,788  
(1,981)  

3,073
(2,140)

3,399  
(912)  

2,955
5,074

3,709  
(2,162)  

5,144
96

4,128
(2,193)

Income (loss) before income taxes
Income tax expense (benefit)

(3,679)
(12,417)

(3,016)  
(1,273)  

2,620
8,150

10,205  
4,321  

14,033
4,941

9,137  
3,665  

216
(284)

(29,668)
(10,559)

Net income (loss)

8,738

(1,743)  

(5,530)

5,884  

9,092

5,472  

500

(19,109)

Net loss attributable to noncontrolling
interests

Net income (loss) attributable to
Alico Inc. common stockholders

Earnings per share:

Basic

Diluted

8

8  

16

(51)  

8

7  

218

81

$

8,746 $ (1,735)   $ (5,514) $ 5,833   $ 9,100 $ 5,479   $

718 $ (19,028)

$

$

1.06 $

1.05 $

(0.21)   $
(0.21)   $

(0.67) $

(0.67) $

0.70   $
0.70   $

1.11 $

1.09 $

0.66   $
0.66   $

0.09 $

0.09 $

(2.29)

(2.29)

Note - Total operating expenses for the fiscal quarter ended September 30, 2017 include an inventory casualty loss and net realizable value
adjustment of approximately $14,688,000 and impairments of long-lived assets of approximately $9,346,000. Total operating expenses for
the fiscal quarter ended June 30, 2018 include insurance proceeds relating to Hurricane Irma of $477,000 for property and casualty damage
claims  and $3,726,000  for  crop  claims.  Total  operating  expenses  for  the  fiscal  quarter  ended  September  30,  2018  included  insurance
proceeds relating to the Hurricane Irma of $5,226,000 for crop damage claims (see Note 3. “Inventories”, Note 4. “Assets Held For Sale”
and Note 5. “Property and Equipment, Net” for further information).

79

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Note 18. Subsequent Events

On October 3, 2018, the Company completed a tender offer of 752,234 shares at a price of $34.00 per share aggregating $25,575,956. 734
Investors, Alico's largest stockholder since 2013, participated in the tender offer and sold a small percentage of its holdings. 

A stock option grant of 10,000 options was made to Mr. Kiernan on October 25, 2018. The option price was set at  $33.34, the closing price
on  October  25,  2018.  This  grant  will  vest  as  follows:  (i) 3,333  options  will  vest  if  the  price  of  the  Company’s  common  stock  during  a
consecutive 20-trading  day  period  exceeds $40.00;  (ii) 3,333  options  will  vest  if  the  price  of  the  Company’s  common  stock  during  a
consecutive 20-trading day period exceeds $45.00; and (iii) 3,334 options will vest if the price of the Company’s common stock during a
consecutive 20-trading day period exceeds $50.00. If the applicable stock price hurdles have not been achieved by (A) the date that is  18
months following the Executive’s termination of employment, if the Executive’s employment is terminated due to death or disability, (B)
the  date  that  is 12  months  following  the  Executive’s  termination  of  employment,  if  the  Executive’s  employment  is  terminated  by  the
Company without cause, by the Executive with good reason, or due to the Executive’s retirement, or (C) the date of the termination of the
Executive’s employment for any other reason, then any unvested options will be forfeited. In addition, if the applicable stock price hurdles
have not been achieved by December 31, 2021 then any unvested options will be forfeited. This grant will also become vested to the extent
that the applicable stock price hurdles are satisfied in connection with a change in control of the Company.

80

Item 9. Changes in and Disagreements with Accountants on Accounting and Financial Disclosure

None.

Item 9A. Controls and Procedures

(a) Evaluation of Disclosure Controls and

Procedures.

Our Principal Executive Officer and Chief Financial Officer have evaluated the effectiveness of the our disclosure controls and procedures
as such term is defined in Rules 13a-15(e) and 15d-15(e) under the Securities Exchange Act of 1934, as amended, (the “Exchange Act”) as
of the end of the period covered by this report. Based on this evaluation, our Principal Executive Officer and Chief Financial Officer have
concluded that, as of the end of the period covered by this report, our disclosure controls and procedures were effective.

(b) Changes in Internal Control over Financial

Reporting.

During the fourth fiscal quarter ended September 30, 2018, there were no changes in our internal controls over financial reporting that have
materially affected or are reasonably likely to materially affect, our internal control over financial reporting.

(c) Management Report on Internal Control Over Financial

Reporting

Management of the Company is responsible for establishing and maintaining adequate internal control over financial reporting as defined
in Rules 13a-15(f) and 15d-15(f) under the Exchange Act. The Company’s internal control over financial reporting is designed to provide
reasonable  assurance  regarding  the  reliability  of  financial  reporting  and  the  preparation  of  financial  statements  for  external  purposes  in
accordance with generally accepted accounting principles. The Company’s internal control over financial reporting includes those policies
and procedures that:

(i)

(ii)

(iii)

pertain  to  the  maintenance  of  records,  that  in  reasonable  detail,  accurately  and  fairly  reflect  the  transactions  and
dispositions of the assets of the Company;
provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in
accordance with generally accepted accounting principles, and that receipts and expenditures of the Company are being
made only in accordance with authorizations of management and directors of the Company; and
provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of
the Company’s assets that could have a material effect on the financial statements.

Management assessed the effectiveness of the Company’s internal control over financial reporting as of  September 30, 2018. In  making
this assessment, management used the criteria described in Internal Control - Integrated Framework (2013) issued by the Committee of
Sponsoring Organizations of the Treadway Commission (“COSO”).

Based on our assessment and those criteria, management concluded that our internal control over financial reporting was effective as of
September 30, 2018.  Management  reviewed  the  results  of  their  assessment  with  our Audit  Committee.  The  effectiveness  of  our  internal
control over financial reporting as of September 30, 2018 has been audited by RSM US LLP, an independent registered public accounting
firm, as stated in their attestation report which is included herein.

Item 9B. Other Information

None.

81

Certain information required by Part III is omitted from this Annual Report on Form 10-K because we will file a definitive Proxy Statement
for the 2019 Annual Meeting of Stockholders pursuant to Regulation 14A of the Securities Exchange Act of 1934, (the “Proxy Statement”),
not  later  than  120  days  after  the  end  of  the  fiscal  year  covered  by  this Annual  Report  on  Form  10-K,  and  the  applicable  information
included in the Proxy Statement is incorporated herein by reference.

PART III

Item 10. Directors, Executive Officers and Corporate Governance

Information  concerning  our  directors  and  nominees  and  other  information  as  required  by  this  item  are  hereby  incorporated  by  reference
from our Proxy Statement to be filed with the SEC pursuant to Regulation 14A.

Code of Ethics

We  have  adopted  a  Code  of  Business  Conduct  and  Ethics  that  is  intended  to  serve  as  a  code  of  ethics  for  purposes  of  Item  406  of
Regulation  S-K. Our  Code  of  Business  Conduct  and  Ethics  is  posed  on  our  website www.alicoinc.com  (at  the  Investor  homepage  under
"Corporate Governance") and we intend to disclose on our website any amendments to, or waiver from, such code.

Item 11. Executive Compensation

The  information  required  by  Item  11  regarding  executive  compensation  is  included  under  the  headings  “Compensation  Discussion  and
Analysis,” “Compensation Committee Report” and “Compensation Committee Interlocks and Insider Participation” in our Proxy Statement
to be filed with the SEC pursuant to Regulation 14A.

Item 12. Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters

Information concerning the ownership of certain beneficial owners and management and related stockholder matters is hereby incorporated
by reference to our Proxy Statement to be filed with the SEC pursuant to Regulation 14A.

Item 13. Certain Relationships and Related Transactions, and Director Independence

The information concerning relationships and related transactions is hereby incorporated by reference to our Proxy Statement to be filed
with the SEC pursuant to Regulation 14A.

Item 14. Principal Accountants Fees and Services

Information concerning principal accounting fees and services is hereby incorporated by reference to our Proxy Statement to be filed with
the SEC pursuant to Regulation 14A.

82

PART IV

Item 15. Exhibits, Financial Statement Schedules

(a)

Documents filed as part of this
report

(1)

Financial
Statements:

Our Consolidated Financial Statements are included in Part II, Item 8 of this Annual Report on Form 10-K.

(2)

Financial Statement
Schedules:

Financial  statement  schedules  are  omitted  as  the  required  information  is  either  inapplicable  or  the  information  is  presented  in  our
Consolidated Financial Statements or notes thereto.

(3)

Exhibits

The exhibits listed in the Exhibit Index in (b) below are filed or incorporated by reference as part of this Annual Report on Form 10-K.

(b)

Exhibit
Index

83

Exhibit
Number

2.1

 Exhibit Index

***    Asset Purchase Agreement, dated as of December 1, 2014, by and among Alico, Inc., Orange-Co, LP,
and, solely with respect to certain sections thereof, Orange-Co, LLC and Tamiami Citrus, LLC.
(incorporated by reference to Exhibit 2.1 of Alico’s filing on Form 8-K dated December 5, 2014)

2.2

*** Agreement and Plan of Merger, dated as of December 2, 2014, by and among Alico, Inc., 734 Sub,

3.1

3.2

3.3

3.4

3.5

10.1

10.2

10.3

10.4

10.5

10.6

10.7

10.8

10.9

10.10

10.11

LLC, 734 Citrus Holdings, LLC, and, solely with respect to certain sections thereof, 734 Agriculture,
LLC, Rio Verde Ventures, LLC and Clayton G. Wilson (incorporated by reference to Exhibit 2.2 of
Alico’s filing on Form 8-K dated December 5, 2014) 

  Restated Certificate of Incorporation, dated February 17, 1972 (incorporated by reference to Exhibit

3.1 of Alico's filing on Form 10-K dated December 11, 2017)

  Certificate of Amendment to Certificate of Incorporation, dated January 14, 1974 (incorporated by
reference to Alico’s Registration Statement on Form S-8, dated December 21, 2005, Registration
No. 333-130575)

  Amendment to Articles of Incorporation, dated January 14, 1987 (incorporated by reference to
Alico’s Registration Statement on Form S-8, dated December 21, 2005, Registration No. 333-
130575)

  Amendment to Articles of Incorporation, dated December 27, 1988 (incorporated by reference to
Alico’s Registration Statement on Form S-8, dated December 21, 2005, Registration No. 333-
130575)

  By-Laws of Alico, Inc., amended and restated (incorporated by reference to Exhibit 3.1 of the

Company’s current report on Form 8-K, filed with the Commission on January 25, 2013)
Credit Agreement dated as of December 1, 2014, by and between Alico, Inc., Alico-Agri, Ltd., Alico
Plant World, L.L.C., Alico Fruit Company, L.L.C., Alico Land Development, Inc., and Alico Citrus
Nursery, L.L.C., as Borrowers and Rabo Agrifinance, Inc., as Lender (incorporated by reference to
Exhibit 10.2 of Alico's filing on Form 8-K dated December 5, 2014)
  Purchase and Sale Agreement dated August 7, 2014 (incorporated by reference to Exhibit 10.10 of
Alico’s filing on Form 10-K dated December 12, 2014)
Form of Indemnification Agreement (incorporated by reference to Exhibit 10.5 of the Company’s
quarterly report on Form 10-Q filed with the Commission on May 6, 2013)
Management Security Plan(s) Trust Agreement (incorporated by reference to Exhibit 10.6 of the
Company’s quarterly report on Form 10-Q filed with the Commission on May 6, 2013)
  Agricultural Lease Agreement dated May 19, 2014 between Alico, Inc. and United States Sugar
Corporation. (incorporated by reference to Exhibit 10.1 of the Company’s quarterly report on Form
10-Q filed with the Commission on August 11, 2014)

*

*

***

***    First Amended and Restated Credit Agreement, dated as of December 1, 2014, by and among Alico,
Inc., Alico Land Development, Inc., Alico-Agri, Ltd., Alico Plant World, L.L.C., Alico Fruit
Company, LLC, Metropolitan Life Insurance Company, and New England Life Insurance Company
(incorporated by reference to Exhibit 10.1 of Alico’s filing on Form 8-K dated December 5, 2014)
Credit Agreement dated as of December 1, 2014, by and between Alico, Inc., Alico-Agri, Ltd., Alico
Plant World, L.L.C., Alico Fruit Company, LLC, Alico Land Development, Inc., and Alico Citrus
Nursery, LLC, as Borrowers and Rabo Agrifinance, Inc., as Lender (incorporated by reference to
Exhibit 10.2 of Alico’s filing on Form 8-K dated December 5, 2014)
Shared Services Agreement by and between Alico, Inc. and Trafelet Brokaw Capital Management,
L.P. dated July 23, 2018 (incorporated by reference to Exhibit 10.1 of Alico's filing on Form 10-Q
dated August 6, 2018)
Loan Agreement, dated December 31, 2012, by and among 734 Citrus Holdings, LLC, 734 LMC
Groves, LLC, 734 Co-Op Groves, LLC, 734 BLP Groves, LLC, 734 Harvest LLC and Prudential
Mortgage Capital Company, LLC (the "Prudential Loan Agreement") (incorporated by reference to
Exhibit 10.16 of Alico’s filing on Form 10-K dated December 10, 2015)
Promissory Note A, dated December 31, 2012, by and among 734 Citrus Holdings, LLC, 734 LMC
Groves, LLC, 734 Co-Op Groves, LLC, 734 BLP Groves, LLC, 734 Harvest LLC and Prudential
Mortgage Capital Company, LLC (incorporated by reference to Exhibit 10.17 of Alico’s filing on
Form 10-K dated December 10, 2015)
Promissory Note B, dated December 31, 2012, by and among 734 Citrus Holdings, LLC, 734 LMC
Groves, LLC, 734 Co-Op Groves, LLC, 734 BLP Groves, LLC, 734 Harvest LLC and Prudential
Mortgage Capital Company, LLC (incorporated by reference to Exhibit 10.18 of Alico’s filing on
Form 10-K dated December 10, 2015)

84

 
 
 
 
 
 
10.12

10.13

10.14

10.15

10.16

10.17

10.18

10.19

10.20

10.21

10.22

10.23

10.24

10.25

10.26

10.27

Promissory Note C, dated December 31, 2012, by and among 734 Citrus Holdings, LLC, 734 LMC
Groves, LLC, 734 Co-Op Groves, LLC, 734 BLP Groves, LLC, 734 Harvest LLC and Prudential
Mortgage Capital Company, LLC (incorporated by reference to Exhibit 10.19 of Alico’s filing on
Form 10-K dated December 10, 2015)
First Amendment to Loan Agreement, dated March 26, 2013 (Prudential Loan Agreement)
(incorporated by reference to Exhibit 10.20 of Alico’s filing on Form 10-K dated December 10,
2015)
Promissory Note D, dated March 26, 2013, by and among 734 Citrus Holdings, LLC, 734 LMC
Groves, LLC, 734 Co-Op Groves, LLC, 734 BLP Groves, LLC, 734 Harvest LLC and Prudential
Mortgage Capital Company, LLC (incorporated by reference to Exhibit 10.21 of Alico’s filing on
Form 10-K dated December 10, 2015)
Loan Agreement, dated September 4, 2014, by and among 734 Citrus Holdings, LLC, 734 LMC
Groves, LLC, 734 Co-Op Groves, LLC, 734 BLP Groves, LLC, 734 Harvest LLC and Prudential
Mortgage Capital Company, LLC ("Loan E and F") (incorporated by reference to Exhibit 10.22 of
Alico’s filing on Form 10-K dated December 10, 2015)
Promissory Note E, dated September 4, 2014, by and among 734 Citrus Holdings, LLC, 734 LMC
Groves, LLC, 734 Co-Op Groves, LLC, 734 BLP Groves, LLC, 734 Harvest LLC and Prudential
Mortgage Capital Company, LLC (incorporated by reference to Exhibit 10.23 of Alico’s filing on
Form 10-K dated December 10, 2015)
Promissory Note F, dated September 4, 2014, by and among 734 Citrus Holdings, LLC, 734 LMC
Groves, LLC, 734 Co-Op Groves, LLC, 734 BLP Groves, LLC, 734 Harvest LLC and Prudential
Mortgage Capital Company, LLC (incorporated by reference to Exhibit 10.24 of Alico’s filing on
Form 10-K dated December 10, 2015)
First Amendment to Loan Agreement, dated April 23, 2015 (Loan E and F) (incorporated by
reference to Exhibit 10.25 of Alico’s filing on Form 10-K dated December 10, 2015)
Second Amendment to the Loan Agreement, dated September 4, 2014 (Prudential Loan Agreement)
(incorporated by reference to Exhibit 10.26 of Alico’s filing on Form 10-K dated December 10,
2015)
Third Amendment to the Loan Agreement, dated April 23, 2015 (Prudential Loan Agreement)
(incorporated by reference to Exhibit 10.27 of Alico’s filing on Form 10-K dated December 10,
2015)
Cancellation and Termination of Note D, dated April 23, 2015, by and among 734 Citrus Holdings,
LLC, 734 LMC Groves, LLC, 734 Co-Op Groves, LLC, 734 BLP Groves, LLC, 734 Harvest LLC
and Prudential Mortgage Capital Company, LLC (incorporated by reference to Exhibit 10.28 of
Alico’s filing on Form 10-K dated December 10, 2015)
First Amendment to Credit Agreement and Consent with Rabo Agrifinance, Inc. dated February 26,
2015 (incorporated by reference to Exhibit 10.29 of Alico’s filing on Form 10-K dated December 10,
2015)
Second Amendment to Credit Agreement with Rabo Agrifinance, Inc. dated July 16, 2015
(incorporated by reference to Exhibit 10.30 of Alico’s filing on Form 10-K dated December 10,
2015)
Amendment to First Amended and Restated Credit Agreement with Metropolitan Life Insurance
Company and New England Life Insurance Company, dated February 1, 2015 (incorporated by
reference to Exhibit 10.31 of Alico’s filing on Form 10-K dated December 10, 2015)
Second Amendment to First Amended and Restated Credit Agreement with Metropolitan Life
Insurance Company and New England Life Insurance Company dated August 12, 2015 (incorporated
by reference to Exhibit 10.32 of Alico’s filing on Form 10-K dated December 10, 2015)
Third Amendment to Credit Agreement by and among Alico, Inc., Alico-Agri, Ltd., Alico Plant
World, L.L.C., Alico Fruit Company, LLC, Alico Land Development Inc., Alico Citrus Nursery,
LLC and Rabo Agrifinance, LLC (f/k/a Rabo Agrifinance, Inc.) dated September 30, 2016
(incorporated by reference to Exhibit 10.33 of Alico's filing on Form 10-K dated December 6, 2016)
Renewal Promissory Note by Alico, Inc., Alico-Agri, Ltd., Alico Plant World, L.L.C., Alico Fruit
Company, LLC, Alico Land Development Inc., and Alico Citrus Nursery, LLC in favor of Rabo
Agrifinance, LLC (f/k/a Rabo Agrifinance, Inc.) dated September 30, 2016 (incorporated by
reference to Exhibit 10.34 of Alico's filing on Form 10-K dated December 6, 2016)

85

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
10.28

10.29

10.30

10.31

10.32

10.33

10.34

10.35

10.36

10.37

10.38

10.39

10.40

21.0
23.0
31.1

31.2

32.1
32.2
101

Supplement No. 1 dated as of September 30, 2016, to the Security Agreement dated as of December
1, 2014 by and among Alico, Inc., Alico-Agri, Ltd., Alico Plant World, L.L.C., Alico Fruit
Company, LLC, Alico Land Development Inc., Alico Citrus Nursery, LLC and Rabo Agrifinance,
LLC (f/k/a Rabo Agrifinance, Inc.) (incorporated by reference to Exhibit 10.35 of Alico's filing on
Form 10-K dated December 6, 2016)

  Employment Agreement dated June 1, 2015 between Alico, Inc. and John Kiernan (incorporated by
reference to Exhibit 10.1 of the Company’s Form 8-K filed with the Commission on June 1, 2015)
  Separation and Consulting Agreement dated December 31, 2016 between Alico, Inc. and Clayton G.

Wilson (incorporated by reference to Exhibit 10.1 of the Company’s Form 8-K filed with the
Commission on January 4, 2017)
Employment Agreement dated December 31, 2016 between Alico, Inc. and Remy W. Trafelet
(incorporated by reference to Exhibit 10.2 of the Company’s Form 8-K filed with the Commission on
January 4, 2017)
Employment Agreement dated December 31, 2016 between Alico, Inc. and Henry R. Slack
(incorporated by reference to Exhibit 10.3 of the Company’s Form 8-K filed with the Commission on
January 4, 2017)
Employment  Agreement  dated  March  27,  2013  between  Alico,  Inc.  and  George  R.  Brokaw
(incorporated by reference to Exhibit 10.4 of the Company’s  Form 8-K filed with the Commission on
January 4, 2017)
Offer of Employment Letter dated June 16, 2017 between Richard Rallo and Alico, Inc.
(incorporated by reference to Exhibit 10.1 of the Company’s Form 8-K filed with the Commission on
August 7, 2017)
Fourth Amendment  to  Credit Agreement  by  and  among Alico,  Inc., Alico-Agri,  Ltd., Alico  Plant
World,  L.L.C., Alico  Fruit  Company,  LLC, Alico  Land  Development  Inc., Alico  Citrus  Nursery,
LLC  and  Rabo  Agrifinance,  LLC  (f/k/a  Rabo  Agrifinance,  Inc.)  dated  September  6,  2017
(incorporated by reference to Exhibit 10.38 of Alico's filing on Form 10-K dated December 11, 2017)
Second Renewal Promissory Note by Alico, Inc., Alico-Agri, Ltd., Alico Plant World, L.L.C., Alico
Fruit Company, LLC, Alico Land Development Inc., and Alico Citrus Nursery, LLC in favor of Rabo
Agrifinance, LLC (f/k/a Rabo Agrifinance, Inc.) dated September 6, 2017 (incorporated by reference
to Exhibit 10.39 of Alico's filing on Form 10-K dated December 11, 2017)
Fifth  Amendment  to  Credit  Agreement  by  and  among  Alico,  Inc.,  Alico-Agri,  Ltd.,  Alico  Plant
World,  L.L.C., Alico  Fruit  Company,  LLC, Alico  Land  Development  Inc., Alico  Citrus  Nursery,
LLC and Rabo Agrifinance, LLC (f/k/a Rabo Agrifinance, Inc.) dated October 30, 2017
Sixth  Amendment  to  Credit  Agreement  by  and  among  Alico,  Inc.,  Alico-Agri,  Ltd.,  Alico  Plant
World,  L.L.C., Alico  Fruit  Company,  LLC, Alico  Land  Development  Inc., Alico  Citrus  Nursery,
LLC and Rabo Agrifinance, LLC (f/k/a Rabo Agrifinance, Inc.) dated July 18, 2018
Seventh Amendment  to  Credit Agreement  by  and  among Alico,  Inc., Alico-Agri,  Ltd., Alico  Plant
World,  L.L.C., Alico  Fruit  Company,  LLC, Alico  Land  Development  Inc., Alico  Citrus  Nursery,
LLC and Rabo Agrifinance, LLC (f/k/a Rabo Agrifinance, Inc.) dated September 26, 2018
Third  Renewal  Promissory  Note  by Alico,  Inc., Alico-Agri,  Ltd., Alico  Plant  World,  L.L.C., Alico
Fruit Company, LLC, Alico Land Development Inc., and Alico Citrus Nursery, LLC in favor of Rabo
Agrifinance, LLC (f/k/a Rabo Agrifinance, Inc.) dated September 26, 2018

  Subsidiaries of the Registrant
Consent of Independent Registered Public Accounting Firm
  Certification of Principal Executive Officer pursuant to Section 302 of the Sarbanes-Oxley Act of
2002 Rule 13a-14(a) certification
  Certification of Chief Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002

Rule 13a-14(a) certification

  Certification of Principal Executive Officer pursuant to 18 U.S.C. Section 1350
  Certification of Chief Financial Officer pursuant to 18 U.S.C. Section 1350

101.INS **
101.SCH **
101.CAL **

XBRL Instance Document
XBRL Taxonomy Extension Schema Document
XBRL Taxonomy Calculation Linkbase Document

86

 
 
 
 
 
 
 
 
 
 
 
 
   
101.DEF **
101.LAB
101.PRE
*
**

***

XBRL Taxonomy Definition Linkbase Document

  XBRL Taxonomy Label Linkbase Document
  XBRL Taxonomy Extension Presentation Linkbase Document

Denotes a management contract or compensatory plan, contract or arrangement.
In accordance with Rule 406T of Regulation S-T, these XBRL (eXtensible Business Reporting Language)
documents are furnished and not filed or a part of a registration statement or prospectus for purposes of
Sections 11 or 12 of the Securities Act of 1933 or Section 18 of the Securities Exchange Act of 1934 and
otherwise are not subject to liability under these sections.
Certain schedules and exhibits have been omitted from this filing pursuant to Item 601(b) (2) of Regulation
S-K.  The Company will furnish supplemental copies of any such schedules or exhibits to the SEC upon
request.

87

Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the registrant has duly caused this report to be
signed on its behalf by the undersigned, thereunto duly authorized.

December 6, 2018

ALICO, INC. (Registrant)

By:

/s/ Henry R. Slack
Henry R. Slack

Executive Chairman

Pursuant to the requirements of the Securities Exchange Act of 1934, this report has been signed below by the following persons on behalf
of the registrant and in the capacities and on the date indicated:

December 6, 2018

Executive Chairman and Director (Principal Executive
Officer)

December 6, 2018

Chief Financial Officer and Executive Vice President
(Principal Financial and Accounting Officer)

December 6, 2018

Director

December 6, 2018

Director

December 6, 2018

Director

December 6, 2018

Director

December 6, 2018

Director

88

/s/ Henry R. Slack
Henry R. Slack

/s/ John E. Kiernan
John E. Kiernan

/s/ George R. Brokaw 
George R. Brokaw

/s/ R. Greg Eisner 
R. Greg Eisner

/s/ Benjamin D. Fishman 
Benjamin D. Fishman

/s/ W. Andrew Krusen  
W. Andrew Krusen

/s/ Joseph S. Sambuco
Joseph S. Sambuco

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
FIFTH AMENDMENT TO CREDIT AGREEMENT

This FIFTH AMENDMENT TO CREDIT AGREEMENT  (this ''Amendment"), is dated as of October 30, 2017, by and among  ALICO, INC., a Florida corporation (''Alico"),
ALICO-AGRI, LTD.,  a Florida limited partnership  ("Alico-Agri"), ALICO PLANT WORLD, L.L.C.,  a Florida limited liability company  ("Plant World), ALICO FRUIT COMPANY,
LLC, a Florida limited liability company  ("Fruit Company"), ALICO LAND DEVELOPMENT INC., a Florida corporation ("Land Development"), ALICO CITRUS NURSERY, LLC,
a  Florida  limited  liability  company  ("Citrus  Nursery", and  together with Alico, Alico-Agri, Plant World, Fruit Company and Land  Development,  each  a  "Borrower" and  collectively  the
"Borrowers"), the Guarantors party hereto and  RABO AGRIFINANCE LLC (formerly known as Rabo Agrifinance, Inc.), a Delaware limited liability company  ("Lender").

W I TNESSETH:

WHEREAS, Borrowers and Lender are parties to that certain Credit Agreement dated as of December 1, 2014, as amended by that certain First Amendment to Credit Agreement
and Consent dated as of February 26, 2015, that certain Second Amendment to Credit Agreement dated as of July 16, 2015, that certain Third Amendment to Credit Agreement dated as of
September 30, 2016, that certain Consent and Waiver Agreement dated  as of December 20, 2016, and that certain Fourth Amendment to Credit Agreement  dated as  of  September 6, 2017
(as may be further amended, restated, supplemented or otherwise modified from time to time, the "Credit Agreement");

WHEREAS, Borrowers have requested that Lender amend the Credit Agreement and Lender has agreed to amend the Credit Agreement as requested on the terms and conditions set

forth herein;

NOW,  THEREFORE,  in  consideration  of  the  premises  set  forth  above,  the  terms  and  conditions  contained  herein  and  other  good  and  valuable  consideration,  the  receipt  and
sufficiency of which are hereby acknowledged, the parties hereto agree that all capitalized terms used but not otherwise defined herein shall have the meanings ascribed thereto in the Credit
Agreement, and further agree as follows:

1.

Amendments to Credit Agreement.

(a)     Section 2.4 of the Credit Agreement,  Letters of Credit, is hereby modified and amended by deleting the clause (d) thereof in its entirety and inserting in lieu thereof the

following:

"(d) Expiration Date. Unless otherwise agreed to by Lender in its sole discretion, each Letter of Credit shall expire at or prior to the close of business on the earlier of
(i) the date 12 months after the date of the issuance of such Letter of Credit (or, in the case of any renewal or extension thereof, 12 months after the then-current expiration
date of such Letter of Credit), and (ii) the date that is 5 Business Days prior to the Revolving Credit Maturity

Date; provided, Borrowers may request issuance or renewal of a Letter of Credit with an expiry date after the Revolving Credit Maturity Date if, no later than 30 days (or
such shorter period to which Lender may agree in its sole discretion) prior to the Revolving Credit Maturity Date, Borrowers deposit into the Collateral Account an amount in
immediately available funds equal to l 05% of the face amount of such Letter of Credit. No Letter of Credit expiry shall be deemed to have occurred after such earlier date due
to the effectiveness of the ISP."

(b)    Section 2.9 of the Credit Agreement,  Fees, is hereby modified and amended by deleting subsection (b) in its entirety and inserting in lieu thereof the following:

"(b) Letter of Credit Fees. Borrowers agree, jointly and severally, to pay to Lender for its own account (i) a Letter of Credit fee, in connection with each Letter of
Credit issued hereunder, in an amount equal to the Applicable Margin then applicable for the "Letter of Credit Fee" multiplied by the amount of such Letter of Credit, with
such fee being due and payable on the date of issuance of such Letter of Credit and on the date of each renewal or extension thereof, provided, that in the event Lender agrees
to issue or renew a Letter of Credit that has an expiry date more than 12 months after such date of issuance or renewal, the Letter of Credit Fee with respect to such Letter of
Credit shall be due and payable on each anniversary of the issuance or  renewal thereof as if such Letter of Credit had been renewed or extended on the date of  each  such
anniversary, and (ii) Lender's standard fees and other standard costs and charges with respect to the issuance, amendment, administration, renewal, extension, cancellation or
conversion of any Letter of Credit or processing of drawings thereunder, with such fees being due and payable within IO days after demand by Lender."

2.

No Other Amendments. Except as expressly set forth above, the execution, delivery and effectiveness of this Amendment shall not operate as an amendment, modification
or waiver of any right, power or remedy of Lender under the Credit Agreement or any of the other Loan Documents, nor constitute a waiver of any provision of the Credit Agreement or any
of the other Loan Documents. Except for the amendments set forth above, the text of the Credit Agreement and all other Loan Documents shall remain unchanged and  in full force and
effect and each Borrower and each Guarantor hereby ratifies and confirms its obligations thereunder. This Amendment shall not constitute a modification of the Credit Agreement or any of
the other Loan Documents or a course of dealing with Lender at variance with the Credit Agreement or the other Loan Documents such as to require further notice by Lender to require
strict compliance with the terms of the Credit Agreement and the other Loan Documents in the future. Each Borrower and each Guarantor acknowledges and expressly agrees that Lender
reserves the right to, and does in fact, require strict compliance with all terms and provisions of the Credit Agreement and the other Loan Documents, as amended herein.

3.

Representations and Warranties.  In consideration of the execution and delivery of this Amendment by Lender, each Borrower and each Guarantor hereby represents and

warrants in favor of Lender as follows:

(a)    The execution, delivery and performance by each Borrower and each Guarantor of this Amendment 

(i) are all within such Borrower's corporate, limited liability

company or other similar powers, as applicable, (ii) have been duly authorized,
(iii) do not require any consent, authorization or approval of, registration or filing with, notice to, or any other action by, any Governmental Authority or any other Person, except for
such as have been obtained or made and are in full force and effect, (iv) will not violate any applicable law or regulation or the Organizational Documents of such Borrower or
Guarantor,  (v)  will  not  violate  or  result  in  a  default  under  any  material  agreement  binding  upon  such  Borrower  or  Guarantor,  (vi)  will  not  conflict  with  or  result  in  a  breach  or
contravention of, any material order, injunction, writ or decree of any Governmental Authority or any arbitral award to which such Borrower or Guarantor is a party or affecting
such Borrower or Guarantor or their respective properties, and
(vii) except for the Liens created pursuant to the Security Documents, will not result in the creation or imposition of any Lien on any asset of such Borrower or Guarantor or any of
their respective properties;

(b)     This Amendment has been duly executed and delivered by each Borrower and each Guarantor, and constitutes the legal, valid and binding obligations of each
such Borrower or Guarantor enforceable against each Borrower and each Guarantor in accordance with its terms, except as such enforceability may be limited by (i) bankruptcy,
insolvency, reorganization, moratorium or similar laws of  general applicability affecting the enforcement of creditors' rights and (ii) the application of general principles of equity
(regardless of whether such enforceability is considered in a proceeding in equity or at law);

(c)    As of the date hereof and after giving effect to this Amendment,  the representations and warranties made by or with respect to any Borrower or Guarantor under
the Credit Agreement and the other Loan Documents, are true and correct in all material respects (unless any such representation or warranty is qualified as to materiality or as to
Material Adverse Effect, in which case such representation and warranty shall be true and correct in all respects), except to the extent previously fulfilled with respect to specific prior
dates;

(d)    Immediately after giving effect hereto, no event has occurred and is continuing which constitutes a Default or an Event of Default or would constitute a Default or

an Event of Default but for the requirement that notice be given or time elapse or both; and

(e)    No Borrower or Guarantor has knowledge of any challenge to Lender's claims arising under the Loan Documents, or to the effectiveness of the Loan Documents.

4.

Effectiveness. This Amendment shall become effective upon Lender's receipt of each of the following, in each case in form and substance satisfactory to Lender:

(a)

this Amendment duly executed by each Borrower, Guarantor and

Lender; and

(b)

all other documents, certificates, reports, statements,
instruments
or other documents as Lender may reasonably request.

5.

Costs  and  Expenses.  Each  Borrower  agrees  to  pay  on  demand  all  costs  and  expenses  of  Lender  in  connection  with  the  preparation,  execution  and  delivery  of  this
Amendment  and  the  other  instruments  and  documents  to  be  delivered  hereunder  (including,  without  limitation,  the  fees  and  out-of-pocket  expenses  of  counsel  for  Lender  with  respect
thereto).

6.

Counterparts. This Amendment may be executed in any number of counterparts, each of which when so executed and delivered shall be deemed to be an original and a11
of  which  taken  together  shall  constitute  but  one  and  the  same  instrument.  Delivery  of  a  signature  page  hereto  by  facsimile  transmission  or  by  other  electronic  transmission  shall  be  as
effective as delivery of a manually executed counterpart hereof.

7.

Reference to and Effect on the Loan Documents.  Upon the effectiveness of this Amendment, on and after the date hereof, each reference in the Credit Agreement to "this
Agreement", "hereunder", "hereof' or words of like import referring to  the  Credit Agreement, and each reference in the other Loan Documents to "the Credit Agreement", "thereunder",
thereof' or words of like import referring to the Credit Agreement, shall mean and be a reference to the Credit Agreement as amended hereby.

8.

Governing Law. This Amendment shall be deemed to be made pursuant to the laws of the State of Florida with respect to agreements made and to be performed wholly in

the State of Florida and shall be construed, interpreted, performed and enforced in accordance therewith.

9.

Final Agreement. This Amendment represents the final agreement between Borrowers, Guarantors and Lender as to the subject matter hereof and may not be contradicted

by evidence of prior, contemporaneous or subsequent oral agreements of the parties. There are no unwritten oral agreements between the parties.

I 0. Loan Document. This Amendment shall be deemed to be a Loan Document for all purposes.

[Remainder of this page intentionally left blank.]

IN WITNESS WHEREOF, the parties hereto have caused their respective duly authorized officers or representatives to execute and deliver this Amendment as of the day and

year first above written.

BORROWERS:    ALICO, INC., a Florida corporation

Name: John E. Kiernan

Title: Chief Financial Officer

By:

ALICO-AGRI, LTD., a Florida limited partnership

By: Alico, Inc., a Florida corporation, its General

Partner

By:

         John E.
Kiernan
Chief Financial Officer

ALICO PLANT WORLD, L.L.C., a Florida
limited liability company

By: Alico-Agri, Ltd., a Florida limited partne1ship, its Sole Member

By: Alico, Inc., a Florida corporation, its General Partner

By: 
Name: John E. Kiernan

Title : Chief Financial Officer

    
ALICO FRUIT COMPANY, LLC, a Florida
limited liability company

By:

Alico, Inc., a Florida corporation, its Managing
Member

By:

         John E.
Kiernan

Chief Financial Officer

ALICO LAND DEVELOPMENT INC., a

Florida corporation

By:        

Kiernan
Chief Financial Officer

ALICO CITRUS NURSERY, LLC, a Florida
limited liability company

By:

Alico, Inc., a Florida corporation, its Managing
Member

By:

 John E.

John E. Kiernan
Chief Financial Officer

GUARANTORS:    734 CITRUS HOLDINGS, LLC

By:    ALICO, INC., as its sole member

By:

         John E.
Kiernan

Chief Financial Officer

734 HARVEST, LLC

By:

     John E.
Kiernan
Chief Financial Officer

734 CO-OP GROVES, LLC

By:

         John E.
Kiernan

Chief Financial Officer

734 LMC GROVES, LLC

By:

         John E.
Kiernan

Chief Financial Officer

734 BLP GROVES, LLC

By: 

Name: John E. Kiernan
Title: Chief Financial Officer

By:

ALICO CHEMICAL SALES, LLC

Nam · John E. Kiernan
Title.    Chief Financial Officer

ALICO SKINK MITIGATION, LLC

By:

Name    : John E. Kiernan
Title: Chief Financial Officer

By:    Alico, Inc., its Manager

ALICO FRESH FRUIT LLC

By:
Name: John E. Kiernan

Title: Chief Financial Officer

                        
                        
LENDER:    RABO AGRIFINANCE LLC,

a Delaware limited liability company

By: 

Name: Krishna A Walker

Title: Vice President

SIXTH AMENDMENT, CONSENT AND WAIVER TO CREDIT AGREEMENT

This    SIXTH    AMENDMENT,    CONSENT    AND    WAIVER    TO    CREDIT

AGREEMENT (this "Amendment'), is dated as of July 18, 2018, by and among ALICO, INC., a Florida corporation ("Alico" ), ALICO-
AGRI, LTD., a Florida limited partnership ("Alico-Agri''), ALICO PLANT WORLD, L.L.C., a Florida limited liability company ("Plant
World"  ) , ALICO  FRUIT  COMPANY,  LLC,  a  Florida limited liability 
company ("Fruit  Company"), ALICO  LAND
DEVELOPMENT INC.,  a Florida corporation ("Land  Development'), ALICO CITRUS NURSERY, LLC ,  a  Florida  limited  liability
company ("Citrus Nursery", and together with Alico, Alico-Agri, Plant World, Fruit Company and Land Development, each a "Borrower" and
collectively the "Borrowers"), the Guarantors party hereto and RABO AGRIFINANCE LLC  (formerly known as Rabo Agrifinance, Inc.), a
Delaware limited liability company ("Lender").

WITNESSETH:

WHEREAS,  Borrowers  and Lender are  parties  to  that  certain Credit Agreement  dated  as  of  December  1,  2014,  as amended by  that
certain First Amendment to Credit Agreement and Consent dated as of February 26,  2015,  that  certain Second Amendment  to Credit Agreement
dated as of July 16, 2015, that certain Third Amendment to Credit Agreement dated as of September 30, 2016, that certain Consent and Waiver
Agreement dated as of December 20, 2016, that certain Fourth Amendment to Credit Agreement dated as of September 6, 2017, and that certain
Fifth Amendment to Credit Agreement dated as of October 30, 2017  (as may  be  further amended, restated, supplemented or otherwise modified
from time to time, the "Credit Agreement ' );

WHEREAS, to date during Alico's fiscal year ending September 30, 2018, the Companies have sold certain assets with an aggregate fair

market value of $32,000,000 and such amount is in excess of that permitted under Section 6.4(m) of the Credit Agreement (the "Disposition");

WHEREAS,  as  part  of  the  Disposition, Alico  sold  its  office space located  at  I0070  Daniels  Interstate Court, Suite 200,  Fort Myers,
Florida and I0070 Daniels Interstate Court, Suite I00, Fort Myers, Florida (collectively, the "Office Space") and leased the Office Space back in a
sale-leaseback transaction (the "Sale Leaseback Transaction") pursuant to two Agreements of Lease, each dated October 30, 2017  and each by
and between Max FM, LLC, as landlord, and Alico, as tenant (each a "Lease Agreement' and collectively, the "Lease Agreements") in violation
of Section 6.13 of the Credit Agreement; and

WHEREAS,  Borrowers  have  requested  that Lender (a) amend the Credit Agreement  to permit  sales  of  assets with a n aggregate fair
market value of up to $45,000,000 under Section 6.4(m) of the Credit Agreement during the fiscal year ending September 30, 2018, (b) waive the
failure of Borrowers to comply with Sections 6.4(m) and 6.13 of the Credit Agreement in connection with the Disposition and the Sale Leaseback
Transaction, respectively, and (c) consent to the continuing Sale-Leaseback Transaction, each on the terms and conditions set forth herein;

NOW,  THEREFORE,  in  consideration  of  the  premises set  forth  above, the  terms and  conditions  contained herein and other  good and
valuable consideration, the receipt and sufficiency of which are hereby acknowledged, the patties hereto agree that all  capitalized  terms used but
not otherwise defined herein shall have the meanings ascribed thereto in the Credit Agreement, and further agree as follows:

I. Amendment to Credit Agreement. Section  6.4  of the Credit Agreement, Dispositions, is  hereby  modified and  amended by deleting

clause (m) thereof in its entirety and inserting in lieu thereof the following:

"(m) Dispositions not otherwise  permitted under  this Section 6.4; provided that (i) at the  time of  such Disposition , no
Event of  Default shall  exist  or  would result  from such Disposition,  and  (ii) the aggregate fair  market value o f a l l property
Disposed  of  in  reliance  on this clause shall not exceed  (A) $45,000,000  in the Fiscal  Year ended September  30,  20I8  and  (B)
$10,000,000 in any other Fiscal Year."

2.

Consent. Notwithstanding  the prohibitions  in Section  6.13  of  the Credit Agreement  that would  prohibit  the Sale Leas e back
Transaction , Lender hereby consents to the Sale Leaseback Transaction; provided that Alica shall not permit (a) the definitions of " Base Rent",
"Additional Rent" or "Rent" as defined in each Lease Agreement to be amended to increase the obligations of Alica or any other  Obligor under
such Lease Agreement or (b) any other amendment or other modification to any Lease Agreement that Lender in its sole discretion determines to
be materially adverse to its interests under the Loan Documents.

3.

Waiver. Subject to the terms and conditions set forth herein , Lender hereby waives , as of th e Amendment  Effective Date (as
defined  below), any  Default  or  Event of  Default  that arose  prior t o t h e Amendment Effective  Date  (a)  under  Section 6 . 4 of  the Credit
Agreement due to the Disposition and (b) under Section 6.13 of the Credit Agreement due to the Sale Leaseback Transaction.

4 .    No Other Amendments,  Waivers or Consents. Except as  expressly  set  fo11h  above, the execution, delivery and  effectiveness of
this Amendment shall  not operate  as an  amendment, modification o r waiver of  any right, power  or  remedy  of  Lender under  the Credit
Agreement  or  any  of the other  Loan Documents, nor constitute  a waiver of any provision of the Credit Agreement or  any of  the other  Loan
Documents. The text of the  Credit Agreement and al l other  Loan Documents shall remain  unchanged  and  in  full force and effect  and  each
Borrower and each Guarantor hereby ratifies and confirms its obligations thereunder. Except for the amendment, waivers and consent set forth
above, the text of the Credit Agreement and all other Loan  Documents  shall  remain unchanged and in full force and  effect  and each Borrower
and each Guarantor hereby ratifies and confirms its obligations thereunder. This Amendment shall  not constitute  a modification of the Credit
Agreement  or any of the  other  Loan Documents or  a  course  of dealing with  Lender  at  variance  with  the Credit Agreement or  the  other Loan
Documents such as to require further notice by Lender to require strict compliance with the terms of the Credit Agreement  and the other Loan
Documents in the future. Each Borrower and each Guarantor acknowledges and expressly agrees that Lender reserves the

right to, and does in fact, require strict compliance with all terms and provisions of the Credit Agreement and the other Loan Documents, as
amended herein. It is hereby understood by each Borrower and each Guarantor that the foregoing waivers by Lender shall not  be  deemed  to
establish a course  of  conduct so as to justify an expectation by Borrowers that Lender will entertain or  grant  their consent to  any  future  such
requests by Borrowers. Further, it is hereby understood by each Borrower and each Guarantor that the foregoing waivers shall not be deemed,
or interpreted as, a consent by Lender to modify or waive compliance with the terms and conditions of the Credit Agreement or the other Loan
Documents except as specifically provided herein.

5.

Representations and Warranties. In consideration of the execution and delivery of this Amendment by Lender, each Borrower

and each Guarantor hereby represents and warrants in favor of Lender as follows:

(a)     The  execution,  delivery and performance  by each Borrower  and  each  Guarantor  of  this Amendment  (i)  are  all

within such Borrower's corporate, limited liability company or other similar powers, as applicable, (ii) have been duly authorized,
(iii)  do  not  require  any  consent,  authorization  or  approval  of,  registration  or  filing  with,  notice  to,  or  any  other action by,  any
Governmental Authority or any other Person, except for such as have been obtained or made and are in full force and effect, (iv) will not
violate any applicable law or regulation or the Organizational Documents of such Borrower or Guarantor, (v) will not violate or result in
a default  under any material  agreement binding  upon such Borrower  or  Guarantor,  (vi)  will  not  conflict  with  or  result  in  a  breach  or
contravention  of,  any  material  order,  injunction,  writ or decree  of  any  Governmental Authority  or  any  arbitral  award  to  which  such
Borrower or Guarantor is a party or affecting such Borrower or Guarantor or their respective  properties, and (vii) except for the Liens
created pursuant to the Security Documents, will not result in the creation or imposition of any Lien on any asset of such Borrower or
Guarantor or any of their respective properties;

(b)     This Amendment has been duly executed and delivered by each Borrower and each Guarantor, and constitutes the
legal,  valid  and  binding  obligations of  each such Borrower  or  Guarantor  enforceable  against each Borrower  and  each  Guarantor  in
accordance with its terms, except as such enforceability may be limited by (i)  bankruptcy, insolvency,  reorganization,  moratorium  or
similar laws of general applicability affecting the enforcement of creditors' rights and (ii) the application of  general principles of equity
(regardless of whether such enforceability is considered in a proceeding in equity or at law);

(c)    As of the date hereof and after giving effect to this Amendment, the representations and warranties made by or with
respect to any Borrower or Guarantor under the Credit Agreement and the other Loan Documents, are true  and  correct  in  all  material
respects  (unless any  such representation or warranty is qualified as to materiality  or as  to  Material Adverse Effect, in  which  case such
representation and warranty shall be true and correct in all respects), except to the extent previously fulfilled with respect to  specific prior
dates;

(d)     Immediately after giving effect hereto, no event has  occurred and is  continuing which constitutes  a  Default  or an
Event of Default or would constitute a Default or an Event of Default but for the requirement that notice be given or time elapse or both;
and

(e)     No Borrower or Guarantor has knowledge of any challenge to Lender's claims arising under the Loan Documents,

or to the effectiveness of the Loan Documents.

6.

Effectiveness. This Amendment shall become effective as of the date first written above upon Lender' s receipt of each of the

following, in each case in form and substance satisfactory to Lender (the "Amendment Effective Date"):

(a)

this Amendment duly executed by each Borrower, Guarantor
and

Lender; and

request.

(b)    all other documents, certificates, reports, statements, instruments or other documents as Lender may reasonably

7.

Costs  and  Expenses.  Each Borrower  agrees  to  pay  on  demand  all  costs  and  expenses  of  Lender in  connection  with  the
preparation, execution and delivery of this Amendment and the other instruments and documents to be delivered hereunder (including, without
limitation, the fees and out-of-pocket expenses of counsel for Lender with respect thereto).

8.

Counterparts.  This  Amendment  may  be  executed  in  any number of  counterparts,  each  of  which  when  so  executed and
delivered shall be  deemed  to  be  an  original and  all  of  which  taken  together shall constitute  but  one  and  the same instrument.  Delivery  of a
signature  page hereto  by  facsimile  transmission  or  by  other electronic  transmission shall  be  as  effective  as  delivery of  a manually executed
counterpart hereof.

9.

Reference to and Effect on  the  Loan  Documents.  Upon the  effectiveness of this  Amendment, on  and  after the  date  hereof,
each reference in the Credit Agreement to "this Agreement", " hereunder", "hereof''  or words of like import referring to the Credit Agreement,
and each reference in the other Loan Documents to " the Credit Agreement", "thereunder", thereof' or words of like import referring to the Credit
Agreement, shall mean and be a reference to the Credit Agreement as amended hereby .

I0  .  Governing  Law.  This Amendment  shall be  deemed to  be  made  pursuant to  the  laws  of the  State  of Florida with respect  to
agreements made and to be performed wholly in the State of Florida and shall be construed, interpreted, performed and  enforced in accordance
therewith.

11.

Final Agreement.  This  Amendment  represents  the final agreement between  Borrowers,  Guarantors and Lender as  to  the
subject matter hereof and may not be contradicted by evidence of  prior,  contemporaneous or  subsequent oral  agreements of the  parties . There
are no unwritten oral agreements between the parties.

12.

Loan Document. This Amendment shall be deemed to be a Loan Document for all purposes.

[Remainder of this page intentionally left blank.]

IN WITNESS WHEREOF, the parties hereto have caused their respective duly authorized officers or representatives to execute and

deliver this Amendment as of the day and year first above written.

BORROWERS:    ALICO, INC., a Florida corporation

By:

Name: John E. Kiernan
Title: Chief Financial Officer

ALICO-AGRI, LTD., a Florida limited partnership

By:

Alico, Inc., a Florida corporation, its General
Partner

John E. Kiernan
Chief Financial Officer

By:         

ALICO PLANT WORLD, L.L.C., a Florida

limited liability company

By: Alico-Agri, Ltd., a Florida limited partnership, its Sole Member

By: Alico, Inc., a Florida corporation, its General Partner

John E. Kiernan

Chief Financial Officer

By:    

Name:

Title:

                            
ALICO FRUIT COMPANY, LLC, a Florida
limited liability company

By:

Alico, Inc., a Florida corporation, its Managing
Member

By: John E. Kiernan

Name: John E. Kiernan

Title:    Chief Financial Officer

ALICO LAND DEVELOPMENT INC., a
Florida corporation

By:

     John E.
Kiernan

Financial Officer

Chief

                
ALICO
CITRUS
NURSERY,
LLC, a Florida

limited liability company

By: Alico, Inc., a Florida
corporation, its
Managing Member

By:             John E.

Kiernan

Chief
Financial
Officer

GUARANTORS:    734 CITRUS HOLDINGS, LLC

By:    ALICO, INC., as its sole member

By:

John E. Kiernan
Chief Financial Officer

734 HARVEST, LLC

John E. Kiernan
Chief Financial Officer

By:         

                
    
734 CO-OP GROVES, LLC

By:

         John E.
Kiernan

Chief Financial Officer

734 LMC GROVES, LLC

By:

         John E.
Kiernan

Chief Financial Officer

734 BLP GROVES, LLC

John E. Kiernan
Chief Financial Officer

By:         

ALICO CHEMICAL SALES, LLC

By John E. Kiernan    

Name: John E. Kiernan

Title: Chief Financial Officer

ALICO SKINK MITIGATION, LLC

By:    Alico, Inc., its Manager

By:     

Name: John E. Kiernan

Title: Chief Financial Officer

ALICO
FRESH
FRUIT LLC

By:

Name:

Title:

John E. Kiernan    

Chief Financial Officer

SIXTH AMENDMENT, CONSENT AND W AIYER TO  CREDIT AGREEMENT

S-4

        
                            
LENDER:    RABO AGRIFINANCE LLC,

a Delaware limited liability company

By: Bryan L. Byrd

Name: Bryan L. Byrd
Title: Vice President

SIXTH A MENDMENT, CONSENT AND WAIVER TO CREDIT A GREEMENT

S-5

                            
SEVENTH AMENDMENT TO CREDIT AGREEMENT

This SEVENTH AMENDMENT TO CREDIT AGREEMENT (this "Amendment"),

is dated as  September  26, 2018, by  and  among ALICO,  INC., a  Florida corporation ("Alico"  ),  ALICO-AGRI,  LTD. ,  a
Florida limited  partnership ("Alico-Agri'' ), ALICO  PLANT  WORLD,  L.L.C., a  Florida  limited  liability  company ("Plant
World"),  ALICO  FRUIT  COMPANY,  LLC ,  a  Florida  limited  liability company ("Fruit  Company" ) , ALICO  LAND
DEVELOPMENT  INC., a  Florida corporation ("Land Development'  ), ALICO  CITRUS  NURSERY,  LLC,  a  Florida
limited  liability company ("  Citrus  Nursery" , and  together with  Alico, Alico-Agri,  Plant World,  Fruit  Company  and  Land
Development ,  each 
hereto a n d RABO
AGRIFINANCE LLC (formerly known as Rabo Agrifinance, Inc.), a Delaware limited liability company ("Lender").

the "Borrowers"),  t h e Guarantors party 

a "Borrower"  and  collectively 

W I T N E S S E T H:

WHEREAS,  Borrowers and  Lender  are parties to  that  certain  Credit  Agreement dated as  of December  1,  2014,  as
amended by that certain First Amendment to Credit Agreement and Consent dated as of February  26,  2015 , that certain Second
Amendment to Credit Agreement  dated  as of July I6 , 2015 , that certain Third  Amendment to  Credit  Agreement dated as  of
September  30,  2016,  that certain Consent  and  Waiver  Agreement  dated as  of December  20,  2016, t h a t certain  Fourth
Amendment to Credit Agreement dated as of September 6, 2017, that certain Fifth Amendment  to  Credit Agreement dated as of
October 30, 2017, and that certain Sixth Amendment Consent and Waiver to Credit Agreement dated as of July 18, 2018 (as may
be amended, restated, supplemented or otherwise modified from time to time, the "Credit Agreement" ); and

WHEREAS,  Borrowers  have  requested that  Lender  amend  the  Credit  Agreement  to  extend the  Revolving Credit

Maturity Date to November 1, 2021; and

WHEREAS, Lender is willing to agree to the requested amendment on the terms and conditions set forth herein;

NOW,  THEREFORE, in consideration  of the  premises set forth  above,  the  terms  and  conditions contained  herein and
other  good  and valuable consideration, the  receipt and  sufficiency of which  are hereby acknowledged, the  parties  hereto agree
that all capitalized terms used but not otherwise defined herein shall have the meanings ascribed thereto in the Credit Agreement,
and further agree as follows:

I.  Amendment  to  Credit Agreement.  Section  1.1  o f the  Credit Agreement,  Defined  Terms ,  is  hereby  modified and
amended by deleting the  definition of "Revolving Credit  Maturity  Date"  set  forth therein  in  its entirety  and inserting  in  lieu
thereof the following:

""Revolving Credit Maturity Date" means November 1, 2021."

2.

No Other Amendments. Except as expressly set forth above, the execution,  delivery and effectiveness of this
Amendment  shall  not  operate  as  an  amendment, modification  or  waiver  of  any right, power or  remedy  of  Lender under the
Credit Agreement or any of the

other Loan Documents, nor constitute a waiver of any provision of the Credit Agreement or any of the other Loan Documents.
Except  for  the  amendment set forth  above,  the  text  of  the  Credit  Agreement  and  all  other  Loan  Documents  shall remain
unchanged  and  in  full  force  and  effect  and  each  Borrower  and  each  Guarantor  hereby  ratifies and confirms  its  obligations
thereunder. This Amendment  shall not constitute a modification of the Credit Agreement or any of the other Loan Documents
or  a  course of dealing  with  Lender  at variance with  the  Credit Agreement  or  the  other  Loan  Documents  such  as  to  require
further notice by Lender to require strict compliance with the terms of the Credit Agreement and the other Loan Documents in
the future. Each Borrower and each Guarantor  acknowledges  and expressly agrees that Lender reserves the right to, and does
in fact, require strict compliance with all  terms  and  provisions o f the Credit Agreement  and  the other Loan  Documents,  as
amended herein.

3.

Representations  and  Warranties.  In consideration of  the  execution  and  delivery  of  this  Amendment  by

Lender, each Borrower and each Guarantor hereby represents and warrants in favor of Lender as follows:

(a)    

T h e execution, delivery  and  performance  by e a c h Borrower  and  each  Guarantor of  this
Amendment  (i)  are all  within  such Borrower '  s  corporate,  limited  liability company  or  other similar powers,  as
applicable, (ii) have been duly authorized,
(iii) do not require any consent, authorization or approval of, registration or filing with, notice to, or any  other action by,
any Governmental Authority or any  other  Person, except  for  such as  have  been obtained or made and are in full force
and effect, (iv) will not violate any applicable law or  regulation or the  Organizational  Documents  of such  Borrower or
Guarantor,  (v) will  not  violate  or  result  in a  default  under  any  material  agreement  binding  upon such Borrower  or
Guarantor, (vi)  will not conflict  with  or result  in a breach  or contravention  of, any  material order, injunction ,  writ or
decree of any Governmental Authority or any arbitral award to which such Borrower or Guarantor is a party or affecting
such Borrower or Guarantor or their respective properties, and
(vii) except for the Liens created pursuant to the Security Documents, will not result in the creation or imposition of any
Lien on any asset of such Borrower or Guarantor or any of their respective properties;

(b)     This Amendment has been duly executed and delivered by each Borrower and each Guarantor, and
constitutes  the legal,  valid and  binding  obligations of  each such  Borrower  or  Guarantor  enforceable  against each
Borrower a n d each  Guarantor  in  accordance with its  ten11S,  except as  such enforceability  may  be  limited  by (i)
bankruptcy, insolvency, reorganization, moratorium or  similar laws  of general applicability affecting the enforcement of
creditors'  rights  and (ii) the  application  of  general  principles  of equity (regardless  o f whether such  enforceability is
considered in a proceeding in equity or at law);

(c)     As of the date hereof and after giving effect to  this Amendment,  the  representations and warranties
made by or with respect to any Borrower or Guarantor  under  the Credit Agreement  and  the other Loan  Documents, are
true and correct in all material respects (unless any such representation or warranty is qualified as to materiality  or  as to
Material Adverse Effect, in which case such representation and warranty shall be

true and correct in all respects), except to the extent previously fulfilled with respect to specific prior dates;

(d)    Immediately after giving effect hereto, no event has occurred and is continuing which constitutes a
Default or an Event of Default or would constitute a Default or an Event of Default  but for the  requirement that notice
be given or time elapse or both; and

(e)     No Borrower or Guarantor  has  knowledge  of any  challenge to Lender's claims  arising  under  the

Loan Documents, or to the effectiveness of the Loan Documents.

4.

Effectiveness.  This  Amendment shall become effective as  of  the  date set  forth  above  (the "Amendment

Effective Date" ) upon Lender's receipt of each of the following, in each case in form and substance satisfactory to Lender:

Lender;

(a)

(b)

this Amendment duly executed by each
Borrower, Guarantor and

the Third Renewal Promissory Note in the
form attached hereto;

(c)

the written consent of each of MetLife and New England Life Insurance Company to the

extension of the Revolving Credit Maturity Date;

(d)

payment to Lender of a renewal fee in the amount of $17,500;
and

(e)

all other documents, certificates, reports, statements, instruments or other documents as

Lender may reasonably request.

5.

Costs and Expenses. Each Borrower agrees to pay on demand all costs and  expenses of Lender in connection
with  the  preparation,  execution and delivery o f this  Amendment and the other instruments  and  documents t o be  delivered
hereunder (including, without limitation , the fees and out-of-pocket expenses of counsel for Lender with respect thereto).

6.

Counterparts.  This  Amendment may  be executed in  any  number o f counterparts,  each  of which when  so
executed and delivered shall be deemed to be an original and all of which taken together shall constitute but one and the same
instrument.  Delivery of  a  signature  page  hereto  by  facsimile  transmissi o n o r b y other  electronic transmission shall be  as
effective as delivery of a manually executed counterpart hereof.

7.

Reference to and Effect on the Loan Documents. Upon the effectiveness  of this Amendment, on  and  after the
date hereof, each reference in the Credit Agreement to "this Agreement ", "hereunder", "hereof ' or words of like  import referring
to the Credit Agreement,  and each  reference in the other Loan Documents to "the Credit Agreement", "thereunder", thereof' or
words of like import

referring to the Credit Agreement, shall mean and be a reference to the Credit Agreement as amended hereby.

8.

Governing Law. This Amendment shall be deemed to be made pursuant to the laws of the State of Florida
with  respect  to  agreements  made  and  to  be  performed  wholly  in  the  State  of  Florida  and shall be  construed,  interpreted,
performed and enforced in accordance therewith.

9.

Final  Agreement.  This  Amendment  represents  the  final agreement between  Borrowers,  Guarantors  and
Lender as to the subject matter hereof and may not be contradicted by evidence of prior, contemporaneous  or subsequent oral
agreements of the parties. There are no unwritten oral agreements between the parties.

10. Loan Document. This Amendment shall be deemed to be a Loan Document for all purposes.

[Remainder of this page intentionally left blank.]

IN  WITNESS  WHEREOF,  the  parties  hereto  have caused their  respectiv e d u l y authorized  officers  or

representatives to execute and deliver this Amendment as of the day and year first above written.

BORROWERS:                ALICO, INC., a Florida corporation

By:        

Name: John E. Kiernan
Title: Chief Financial Officer

ALICO-AGRI, LTD., a Florida limited partnership

By:

Alico, Inc. , a Florida corporation, its General
Partner

By:

         Name: John E.

Kiernan

Title: Chief Financial Officer

ALICO PLANT WORLD, L.L.C., a Florida
limited liability company

By: Alico-Agri, Ltd., a Florida limited partnership, its Sole Member

By: Alico, Inc., a Florida corporation, its General Partner

By:         

Name: John E. Kiernan
Title : Chief Financial Officer

 
ALICO FRUIT COMPANY, LLC, a Florida
limited liability company

By:

Alico, Inc., a Florida corporation, its Managing
Member

By: 

Name    John E. Kiernan
Title·    Chief Financial Officer

ALICO LAND DEVELOPMENT INC., a
Florida corporation

By:

Name:    John E. Kiernan
Title: Chief Financial Officer

ALICO CITRUS NURSERY, LLC, a Florida
limited liability company

By:

Alico, Inc., a Florida corporation, its Managing
Member

By: 

Name:    John E. Kiernan
Title: Chief Financial Officer

GUARANTORS:    734 CITRUS HOLDINGS, LLC

By:    ALICO, INC., as its sole member

By:         
Name: John E. Kiernan
Title: Chief Financial Officer

734 HARVEST, LLC

Name: John E. Kiernan
Title: Chief Financial Officer

By:

734 CO-OP GROVES, LLC

Name: John E. Kiernan
Title: Chief Financial Officer

By:

734 LMC GROVES, LLC

By:

     Name: John E.

Kiernan

Title: Chief Financial Officer

734 BLP GROVES, LLC

Name: John E. Kiernan
Title: Chief Financial Officer

By:

ALICO CHEMICAL SALES, LLC

Name: John E. Kiernan
Title: Chief Financial Officer

By:

ALICO SKINK MITIGATION, LLC

By:    Alico, Inc., its Manager

By:

Name: John E. Kiernan
Title: Chief Financial Officer

ALICO FRESH FRUIT LLC

By:    

John E. Kiernan

Title: Chief Financial Officer

Name:

LENDER:    RABO AGRIFINANCE LLC,

a Delaware limited liability company

By:____Bryan L. Byrd
Name: Bryan L. Byrd
Title: Vice President

THIRD RENEWAL PROMISSORY NOTE

PURSUANT  TO  F.S.  201.08,  THIS  THIRD  RENEWAL  PROMISSORY  NOTE  IS  A  RENEWAL  OF  THAT  CERTAIN
SECOND RENEWAL PROMISSORY NOTE DATED  AS OF SEPTEMBER 6, 2017 (THE "SECOND RENEWAL NOTE" ),
AS SUCH SECOND RENEWAL NOTE RENEWED THAT CERTAIN RENEWAL PROMISSORY NOTE DATED AS OF
SEPTEMBER  30,  2016  (THE  "FIRST  RENEWAL  NOTE"),  AS  SUCH  FIRST  RENEWAL  NOTE  RENEWED  THAT
CERTAIN PROMISSORY NOTE DATED AS OF DECEMBER 1, 2014, PAYABLE TO BANK BY THE UNDERSIGNED
OBLIGORS  IN  THE  ORIGINAL  PRINCIPAL  AMOUNT  OF  $70,000 ,000  (THE  "ORIGINAL  NOTE").  FLORIDA
DOCUMENTARY STAMP TAXES IN THE AMOUNT OF $2,450 WERE REMITTED TO THE FLORIDA DEPARTMENT
OF  REVENUE  BY  BANK  OR  ON  BEHALF  OF  BANK  AS  REQUIRED  BY  LAW  IN  CONNECTION  WITH  THE
EXECUTION AND DELIVERY OF THE ORIGINAL NOTE,  WHICH IS NOT SECURED BY FLORIDA REAL PROPERTY.
NO  ADDITIONAL  SUMS  ARE  BEING  ADVANCED  HEREUNDER,  NOR  WERE  ANY  ADDITONAL  SUMS  ADVANCED
UNDER THE FIRST RENEWAL NOTE OR THE SECOND RENEWAL NOTE AND NO PERSONS HAVE BEEN ADDED AS
ADDITIONAL OBLIGORS PURSUANT TO THE TERMS HEREOF. ACCORDINGLY, NO ADDITIONAL DOCUMENTARY
STAMP TAXES ARE DUE AND PAYABLE IN CONNECTION WITH THIS THIRD RENEWAL PROMISSORY NOTE. THE
ORIGINAL NOTE, THE FIRST RENEWAL NOTE AND THE SECOND RENEWAL NOTE ARE ATTACHED HERETO.

THIRD RENEWAL PROMISSORY NOTE

$70,000,000.00                         September
26, 2018

FOR VALUE RECEIVED , the  undersigned ALICO, INC.,  a Florida corporation ("Alico"); ALICO-AGRI, LTD., a
Florida limited partnership (" Alico-Agri" ); ALICO  PLANT  WORLD,  L.L.C., a Florida  limited  liability  company ("Plant
World''  );  ALICO  FRUIT  COMPANY,  LLC ,  a  Florida  limited  liability company ("Fruit Company"  );  ALICO  LAND
DEVELOPMENT  INC.,  a  Florida  corporation ("Land Development"  ); ALICO  CITRUS  NURSERY,  LLC,  a  Florida
limited  liability  company ("Citrus Nurse1y" ,  and together with Alico,  Alico-Agri,  Plant  World,  Fruit Company  and  Land
Development, each a "Borrower " and collectively the "Borrowers" ) hereby, jointly and severally,  promise to pay to the order
of RABO AGRIFINANCE  LLC, a  Delaware limited liability company (together with its successors  and assigns,  hereinafter
"Bank" ), on o r before the Revolving Credit Maturity Date,  the aggregate principal amount of  SEVENTY  MILLION AND
00/100  DOLLARS (US$70,000,000.00) or, if less,  the aggregate unpaid principal amount o f all Loans made by  Bank  to  the
undersigned , in immediately available funds as provided in the Credit Agreement (defined below), together with interest thereon,
until such principal amount is paid in full, at such interest rates, and payable at  such times,  as provided in the Credit Agreement.
All payments shall be made to Bank in lawful money of the United States of America at 12443 Olive Blvd., Suite 50, St. Louis,
MO 63141.

This  Note is one  of the Notes referred to in, and  is entitled  to  the benefits of, that  certain Credit Agreement  dated as of
December 1, 2014, as amended by that certain First Amendment to Credit Agreement and Consent dated as of  February 26, 2015,
that certain Second Amendment to

Credit Agreement  dated  as  of  July  16,  2015,  that  certain Third Amendment  to Credit Agreement  dated  as  of  September  30,
2016, that certain Consent and Waiver Agreement dated as o f December  20,  2016,  that  certain  Fourth Amendment t o Credit
Agreement dated September 6, 2018 , that  certain  Fifth Amendment  to  Credit Agreement  dated  as  of October 30, 2017, that
certain  Sixth  Amendment,  Consent  and  Waiver  to  Credit Agreement dated  as o f July 1 8 ,  2018 ,  and  that  certain  Seventh
Amendment  to  Credit  Agreement  dated  as o f even date herewith (as further amended,  restated,  supplemented  or  otherwise
modified from time to time, the "Credit  Agreement") by and among the Borrowers and Bank. Capitalized terms used herein
and not otherwise defined herein shall have the meanings assigned to such terms in the Credit Agreement.  This Note evidences
the Loans made by Bank under the Credit Agreement.

Bank  may endorse and  attach  a  schedule  to  reflect  borrowings  evidenced  by  this  Note  and  all  payments  and
prepayments thereon; provided that any failure to endorse such information (or an error contained in such information) shall not
affect the obligation of the Borrowers to pay amounts evidenced hereby.

Upon the occurrence of an Event of Default, all amounts evidenced by this Note may, or shall, become immediately due
and payable as provided  in the  Credit Agreement without presentment, demand, protest or notice of any kind, all  of which are
waived by  the  Borrowers.  In  the event payment of amounts evidenced by  this  Note  is not made  at  any stated o r accelerated
maturity,  the  Borrowers  agree,  jointly and  severally, to  pay,  i n addition to  principal a n d interest,  a l l costs  of  collection in
connection therewith, including reasonable attorneys' fees.

This Note and the Loans and amounts evidenced hereby may be transferred only as provided in the Credit Agreement.

This Note shall be governed by, construed and interpreted in accordance with, the laws of the State of Florida applicable

to contracts made and to be performed within the State of Florida, without reference to the conflicts of law principles thereof.

Time is of the essence of this Note.

[Remainder of Page Intentionally Left Blank]

ATL 23039386v 1

IN WITNESS WHEREOF, the Borrowers have caused this Note to be duly executed under seal as of the date first

above written.

ALICO, INC.,
a Florida corporation

By:

                 Name:    John E.

Kiernan

Title: Chief Financial Officer

ALICO-AGRI, LTD.,
a Florida limited partnership

By: Alico, Inc., a Florida
corporation, its General
Partner

By:     

By:         

Name:    John E. Kiernan
Title: Chief Financial Officer

ALICO PLANT WORLD, L.L.C., a Florida
limited liability company

By: Alico-Agri, Ltd., a Florida limited partnership, its Sole Member

By: Alico, Inc., a Florida corporation, its General Partner

By: 

Name: John E. Kiernan
Title: Chief Financial Officer

ALICO FRUIT COMPANY, LLC,
a Florida limited liability company

By: Alico, Inc., a Florida corporation, its Managing

Member

By:     Name: John E. Kiernan

Title: Chief Executive Officer

ALICO LAND DEVELOPMENT INC.,
a Florida corporation

By: 
Name: John E. Kiernan
Title:    Chief Executive Officer

ALICO CITRUS NURSERY, LLC,
a Florida limited liability company

By: Alico, Inc., a Florida corporation, its Managing

Member

By: 

Title: Chief Executive Officer

SUBSIDIARIES OF ALICO, INC.

Exhibit 21.0

Name of Subsidiary                         State of Organization

Alico Land Development, Inc.                Florida
Alico Fruit Company, LLC                    Florida
Alico-Agri, LTD.                         Florida
Alico Plant World LLC                    Florida
Alico Citrus Nursery, LLC                    Florida
734 Citrus Holdings, LLC                     Florida
734 LMC Groves, LLC                     Florida
734 BLP Groves, LLC                     Florida
734 CO-OP Groves LLC                     Florida
734 Harvest LLC                         Florida
Alico Chemical Sales LLC                     Florida
Alico Skink Mitigation LLC                     Florida
Alico Ranch LLC                         Florida
Alico Natural Resources LLC                 Florida
Alico Industries, Inc.                         Florida
Alico Merger Sub, Inc.                     Florida
Citree Holdings LLC                         Delaware

 
Exhibit 23.0

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in the Registration Statements (Nos. 333-208673 and 333-188736) on
Form S-8 of Alico, Inc. of our reports dated December 6, 2018, relating to the consolidated financial statements, and
the effectiveness of internal control over financial reporting of Alico, Inc., appearing in this Annual Report on Form 10-
K of Alico, Inc. for the year ended September 30, 2018.

/s/ RSM US LLP
Orlando, Florida
December 6, 2018

Exhibit 31.1

I, Henry R. Slack, certify that:

1. I have reviewed this annual report on Form 10-K of Alico, Inc.;

CERTIFICATION

2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to
make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period
covered by this report;

3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material
respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4. The registrant’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as
defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules
13a-15(f) and 15d-15(f)) for the registrant and have:

a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our

supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by
others within those entities, particularly during the period in which this report is being prepared;

b) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed

under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial
statements for external purposes in accordance with generally accepted accounting principles;

c) Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions

about the effectiveness of the disclosure controls and procedures as of the end of the period covered by this report based on such
evaluation; and

d) Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s
most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably
likely to materially affect, the registrant’s internal control over financial reporting; and

5. The registrant’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial
reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing equivalent
functions):

a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are

reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s

internal control over financial reporting.

Date: December 6, 2018

By:

/s/ Henry R. Slack
Henry R. Slack
Executive Chairman and Director (Principal Executive
Officer)

 
 
 
 
Exhibit 31.2

I, John E. Kiernan, certify that:

1. I have reviewed this annual report on Form 10-K of Alico, Inc.;

CERTIFICATIONS

2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to
make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period
covered by this report;

3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material
respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4. The registrant’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as
defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules
13a-15(f) and 15d-15(f)) for the registrant and have:

a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our

supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by
others within those entities, particularly during the period in which this report is being prepared;

b) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed

under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial
statements for external purposes in accordance with generally accepted accounting principles;

c) Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions

about the effectiveness of the disclosure controls and procedures as of the end of the period covered by this report based on such
evaluation; and

d) Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s
most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably
likely to materially affect, the registrant’s internal control over financial reporting; and

5. The registrant’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial
reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing equivalent
functions):

a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are

reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s

internal control over financial reporting.

Date: December 6, 2018

By:

/s/ John E. Kiernan
John E. Kiernan
Chief Financial Officer and Executive Vice President

 
 
 
 
Exhibit 32.1

Certification of Principal Executive Officer
Pursuant to
Section 906 of the Sarbanes-Oxley Act of 2002 (18 U.S.C. 1350)

In connection with the Annual Report on Form 10-K for the year ended  September 30, 2018 (the “Report”) of Alico, Inc. (the
“Registrant”), as filed with the Securities and Exchange Commission on the date hereof, I, Henry R. Slack, Executive Chairman and
Principal Executive Officer of the Registrant, hereby certify, pursuant to Section 906 of the Sarbanes Oxley Act of 2002 that:

(1) The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934, as amended;

and

(2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of

the Registrant.

Date: December 6, 2018

By:

/s/ Henry R. Slack
Henry R. Slack
Executive Chairman and Director (Principal Executive
Officer)

 
 
 
 
Exhibit 32.2

Certification of Chief Financial Officer
Pursuant to
Section 906 of the Sarbanes-Oxley Act of 2002 (18 U.S.C. 1350)

In connection with the Annual Report on Form 10-K for the year ended  September 30, 2018 (the “Report”) of Alico, Inc. (the
“Registrant”), as filed with the Securities and Exchange Commission on the date hereof, I, John E. Kiernan, Chief Financial Officer and
Senior Vice President of the Registrant, hereby certify, pursuant to Section 906 of the Sarbanes Oxley Act of 2002 that:

(1) The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934, as amended;

and

(2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of

the Registrant.

Date: December 6, 2018

By:

/s/ John E. Kiernan
John E. Kiernan
Chief Financial Officer and Executive Vice President