Quarterlytics / Consumer Defensive / Agricultural Farm Products / Alico, Inc. / FY2021 Annual Report

Alico, Inc.
Annual Report 2021

ALCO · NASDAQ Consumer Defensive
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Ticker ALCO
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Sector Consumer Defensive
Industry Agricultural Farm Products
Employees 199
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FY2021 Annual Report · Alico, Inc.
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

FORM 10-K

☑

☐

Annual Report Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

For the Fiscal Year Ended September 30, 2021

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)

Securities registered pursuant to Section 12(b) of the Act:

(239) 226-2000
(Registrant’s telephone number, including area code)

Title of each class
Common Stock

Trading Symbol(s)
ALCO

Name of each exchange on which registered
NASDAQ Global Select Market

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

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

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 the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. ☑Yes ☐ No

Indicate  by  check  mark  whether  the  registrant  has  submitted  electronically  every  Interactive  Data  File  required  to  be  submitted  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 such files). ☑Yes ☐ No

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”, “smaller reporting company” and "emerging growth company" in Rule 12b-2 of the Exchange Act. (Check one):

Large Accelerated Filer
Non-accelerated filer
Emerging Growth Company

  ☐
  ☑
  ☐

Accelerated Filer
Smaller Reporting 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 has filed a report on and attestation to its management’s assessment of the effectiveness of its internal control over financial reporting under
Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered public accounting firm that prepared or issued its audit report. ☐

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

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 Select Market as of March 31, 2021
(the last business day of Alico’s most recently completed second fiscal quarter) was $ 156,821,017. 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 7,535,932 shares of common stock outstanding at December 3, 2021.

Documents Incorporated by Reference:

Portions of the Proxy Statement of Registrant for the 2022 Annual Meeting of Stockholders (to be filed with the SEC 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.

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
ALICO, INC.
FORM 10-K
For the fiscal year ended September 30, 2021

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
  Item 16. 10-K Summary
  Signatures

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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  U.S.  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.

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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,  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 U.S. 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, nominating and governance, and sustainability and corporate responsibility 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. Unless explicitly stated herein, the information on our website is not incorporated by reference into this
Annual Report on Form 10-K and the Company disclaims any such incorporation by reference.

Overview

Alico  is  an  agribusiness  with  a  legacy  of  achievement  and  innovation  in  citrus  and  conservation.  The  Company  owns  approximately  83,000  acres  of  land  in  eight  Florida
counties (Charlotte, Collier, DeSoto, Glades, Hardee, Hendry, Highlands and Polk), and approximately 90,000 acres of mineral rights throughout Florida. Alico holds these
mineral rights on substantially all its owned acres, with additional mineral rights on other acres. Our principal lines of business are citrus groves and conservation.

Alico is one of the largest citrus producers in the United States of America.

Alico,  Inc.  operates  two  divisions: Alico  Citrus,  a  citrus  producer  on  its  own  land  and  as  a  manager  of  citrus  groves  for  third  parties,  and  Land  Management  and  Other
Operations, which includes land conservation, encompassing environmental services, land leasing and related support operations.

The Company manages its land based upon its primary usage and reviews its performance based upon two primary classifications - Alico Citrus and Land Management and
Other Operations. The Alico Citrus division includes the production, cultivation and sale of citrus on its owned lands and as a manager of citrus groves for third parties. Land
Management and Other Operations include leases for grazing rights, hunting leases, a farm lease, a lease to a third party of an aggregate mine, leases of oil extraction rights to
third  parties,  and  other  miscellaneous  operations  generating  income. Alico  presents  its  financial  results  and  the  related  discussion  based  upon  its  two  business  segments:  (i)
Alico Citrus and (ii) Land Management and Other Operations.

Recent Developments

The COVID-19 Pandemic

On March 11, 2020, the World Health Organization declared the current novel coronavirus outbreak (“COVID-19”) to be a global pandemic. In response to this declaration and
the rapid spread of COVID-19 within the United States, federal, state and local governments throughout the country have imposed varying degrees of restrictions on social and
commercial activity to promote social distancing in an effort to slow the spread of the illness. These measures have had a significant adverse impact upon many sectors of the
economy, including certain agriculture businesses.

On  November  4,  2021,  the  Occupational  Safety  and  Health Administration  (“OSHA”)  posted  an  Emergency  Temporary  Standard  (“ETS”)  on  mandating  that  all  private
employers with 100 or more employees ensure their employees are COVID-19 fully vaccinated before entering the employer’s worksite or, at the employer’s option, require
employees who remain unvaccinated and want to come to the worksite to wear an approved face covering and produce a negative COVID-19 test at least weekly. Pursuant to
the ETS, employers must offer up to four hours of additional paid time off, including travel time, per vaccine dose to allow employees to be vaccinated and reasonable time and
paid  sick  leave  to  recover  from  side  effects  experienced  after  each  vaccine  dose.  Pursuant  to  the  ETS,  the  ETS  remains  in  effect  for  a  maximum  of  six  months.  This  ETS
implements President Biden’s COVID-19 Action Plan, which aims to accelerate the pace of COVID-19 vaccinations in the United States.

4

 
Pursuant to the ETS, the ETS is effective immediately upon its publication in the Federal Register. Pursuant to the ETS, employers must comply with most requirements within
30 days of publication (December 5th) and with optional testing requirements within 60 days of publication (January 4th). Employees who have completed their vaccination by
that  date  do  not  have  to  be  tested,  even  if  they  have  not  yet  completed  the  2-week  waiting  period.  On  November  6,  2021,  the  Fifth  Circuit  Court  of Appeals  granted  an
emergency motion to stay enforcement of the ETS, subject to the resolution of ongoing litigation challenging the constitutionality of the ETS. The order enjoins the federal
government from taking any action to enforce the ETS while it is in effect. On November 12, 2021, the Fifth Circuit Court of Appeals reaffirmed its suspension of the ETS and,
on November 16, 2021, OSHA announced it suspended its activities related to the implementation and enforcement of the ETS pending future developments in the litigation. It
is unknown how long the Fifth Circuit’s stay will remain in place. The Sixth Circuit Court of Appeals was selected through the lottery system on November 16, 2021, to hear a
consolidated action concerning multiple challenges to the ETS and is authorized to uphold or lift the Fifth Circuit Court of Appeals order.

Also, a number of state governments have considered legislation related to employer vaccine mandates during the pandemic. OSHA maintains that its ETS preempts these laws,
but  states  such  as  the  State  of  Florida  disagree.  On  November  17,  2021,  the  Florida  legislature  passed  legislation,  which  was  signed  into  law  on  November  18,  2021  and
codified at section 381.00317, Florida Statutes, prohibiting private-sector employers from implementing a COVID-19 vaccination mandate for full-time, part-time, or contract
employees without providing at least five individual exemptions, including, but not limited to, pregnancy or anticipated pregnancy; religious reasons; COVID-19 immunity;
periodic testing; and the use of employer-provided personal protective equipment. If an employer fails to comply with the new law and terminates an employee based on a
COVID-19 vaccination mandate, then the employer will be subject to a fine of up to $50,000 per violation.

The Company plans to monitor conflicting guidance from the State of Florida and the federal government and adjust its policies in accordance with the resolution of the ongoing
litigation in the federal courts.

Since the commencement of COVID-19 in March 2020, the Company took steps to allow and encourage greater separation for our employed and contracted field workers and
has worked with its harvesters, haulers and suppliers to minimize interactions. For the continued protection of our employees and in accordance with the OSHA mandate, the
Company intends to comply with all requirements as outlined in the ETS that was published on November 4, 2021, to the extent consistent with applicable law.

To date, the Company has experienced no material adverse impacts from this pandemic.

Prepayment and Restructure of Fixed-Rate Term Loans

In April 2021, the Company made a prepayment of $10,312,500 on the Met Fixed-Rate Term Loans and, effective May 1, 2021, the Company modified its Met Fixed-Rate
Term Loans, which in the aggregate, after the prepayment, had a balance of $70,000,000 to be interest only with a balloon payment to be paid at maturity, which is November 1,
2029. As part of this modification, the interest rate on these Met Fixed-Rate Term Loans, which were bearing interest at 4.15%, has been adjusted to 3.85% and the Company no
longer has the prepayment option previously allowed under the arrangement.

Sales and Purchase of Land

On December 3, 2021, the State of Florida purchased, under the Florida Forever program, approximately 1,638 acres of the Alico Ranch for approximately $5,675,000 pursuant
to an option agreement entered into on September 21, 2021 between the State of Florida and the Company.

On June 3, 2021, the Company sold approximately 11,700 acres, which were encumbered by an easement, to a third-party for approximately $12,219,000.  In 2013, these acres
were enrolled in the Wetlands Reserve Program (“WRP”), which calls for the restoration and maintenance of the property for the duration of the WRP easement.  As part of that
enrollment in 2013, Alico received approximately $1,800 per acre.  

On April 15, 2021, the State of Florida purchased, under the Florida Forever program, approximately 5,734 acres of Alico Ranch for approximately $14,445,000, pursuant to an
option agreement between the State of Florida and Alico dated December 15, 2020. This is the third sales transaction we have completed with the State of Florida within the last
three years, aggregating over 22,000 acres.  Alico used most of the net sales proceeds to prepay a portion of its fixed-rate term debt.

On  October  30,  2020,  the  Company  purchased  approximately  3,280  gross  acres  located  in  Hendry  County  for  a  purchase  price  of  $18,230,000.  This  acquisition  allows  the
Company to add additional scale to its existing 46,000 gross acres of citrus properties. Strategically, with these acquired groves neighboring existing Alico groves, Alico has
continued to realize economy of scale which has allowed Alico to continue to operate as a low-cost, high producing citrus grower.

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Federal Relief Program

The Company was eligible for Hurricane Irma federal relief programs for block grants that were being administered through the State of Florida. During the fiscal years ended
September  30,  2020  and  2019,  the  Company  received  approximately  $4,629,000  and  $15,597,000,  respectively,  under  the  Florida  Citrus  Recovery  Block  Grant  (“CRBG”)
program. These federal relief proceeds represented Part 1 and Part 2 reimbursement under the program. In the fiscal year ended September 30, 2021, the Company received
approximately $4,299,000, representing reimbursement under Part 3 of the program. The remaining portion of the funds that are due to Alico under the Florida CRBG program
relates  to  certain  crop  insurance  expenses  incurred  by  the  Company,  which  is  estimated  to  be  approximately  $2,000,000.    In  October  2021,  the  Company  received  its  first
portion of this crop insurance expense reimbursement in an amount equal to $1,000,000 and expects to receive the remaining portion in fiscal year 2023.

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 efforts are being made to sell such
land holdings or to exchange such land holdings for land considered to be more compatible with our business objectives and total return profile, or to lease such land holdings.

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

Land Management and Other Operations

Ranch
Other Land

Total

Alico Citrus

48,830     Citrus Cultivation

22     Citrus Tree Development

48,852    

32,979     Leasing and Conservation
1,446     Mining Lease and Office

34,425    
83,277    

We own and manage citrus land in DeSoto, Polk, Collier, Hendry, Charlotte, Highlands, and Hardee Counties in the State of Florida 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 48,852 gross acres or 58.7% of our land holdings. The Company
manages approximately 7,400 acres of citrus land on behalf of third-party grove owners in addition to the 48,852 gross acres owned by Alico.

Our citrus acreage is further detailed in the following table:

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

Total

Net Plantable

  Producing     Developing    

Fallow

Total Net
Plantable    

Support
& Other

Gross

16,185      
4,870      
4,261      
5,735      
1,729      
1,063      
403      
34,246      

115      
—      
—      
57      
—      
—      
—      
172      

522      
—      
—      
175      
138      
—      
—    
835      

16,822      
4,870      
4,261      
5,967      
1,867    
1,063    
403    
35,253      

4,650      
2,237      
2,905      
2,799      
676      
161      
171    
13,599      

21,472  
7,107  
7,166  
8,766  
2,543  
1,224  
574  
48,852

Of the 48,852 gross acres of citrus land we own and manage 13,599 acres are classified as support and other acreage. Support and other acreage include 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 of approximately 22 acres and utilize the trees produced in our own operations. The 35,253 remaining acres are classified as net plantable acres. Net
plantable acres are those that are capable of directly

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producing fruit. These include acres that are currently producing, acres that are developing (i.e., acres that are planted with trees too young to commercially produce fruit) and
acres that are fallow.

In an effort to replace trees lost in Hurricane Irma and increase the density of our citrus groves, Alico has planted approximately 1,500,000 new trees over the past four years.
This level of planting has been substantially higher than the normal level of tree attrition. We will continue to evaluate the density throughout our groves and determine the
appropriate  tree  plantings  moving  forward.  Typically,  citrus  trees  become  fruit  bearing  approximately  four  years  after  planting  and  peak  around  seven  to  eight  years  after
planting.

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 82.7%, 91.0%, and 95.0% of Alico Citrus revenues for the fiscal years ended September 30, 2021, 2020 and 2019, respectively. The overall decrease in sales to
processed markets as a percentage of citrus revenues was due to an agreement entered into on July 16, 2020 with an affiliated group of third parties to provide citrus grove
caretaking  and  harvest  and  haul  management  services  (“Grove  Management  Services”)  for  approximately  7,000  acres  owned  by  such  third  parties.  Under  the  terms  of  this
agreement,  the  Company  is  reimbursed  by  the  third  parties  for  all  its  costs  incurred  related  to  providing  these  Grove  Management  Services  and  receives  a  management  fee
based on acres covered under this agreement. The Company records both an increase in revenues and expenses as and when the Company provides these Grove Management
Services. For the fiscal year ended September 30, 2021, under this agreement, the Company recorded approximately $15,752,000 of operating revenue relating to these Grove
Management  Services,  including  the  management  fee.  Excluding  these  revenues  for  these  citrus  grove  caretaking  and  harvest  and  haul  management  services,  revenue  to
processed markets represents approximately 97.1% of total citrus revenues.

The average pound solids per box was 5.66, 5.96, and 5.91, for the fiscal years ended September 30, 2021, 2020 and 2019, respectively.

We generally use multi-year contracts with citrus processors that include pricing structures based on a floor and ceiling price. 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 to the extent it does not exceed the ceiling price.

Our citrus produced for the processed citrus market in fiscal year 2021 under our largest agreement was subject to floor prices and ceiling prices. Under this agreement, if the
market price was below the floor prices or exceeded the ceiling prices, then 50% of the shortfall or excess was deducted from the floor price or added to the ceiling price. Under
our next largest agreement, our citrus produced is subject to a minimum floor price and maximum ceiling price and is based on a cost-plus structure.

On each of May 18, 2020 and May 20, 2020, the Company entered into two new agreements to supply Tropicana, its largest customer, with citrus fruit. These new agreements
were effective October 1, 2020, expire on July 31, 2024, and succeeded our existing largest agreement with this customer which expired at the end of September 2020.

Although we believe other markets and customers are available for our citrus products, we also believe that new arrangements in these other markets or with other customers
may be less favorable than our current contracts.  

Our sales to the fresh citrus market constituted approximately 0.6%, 2.6%, and 3.0% of our Alico Citrus revenues for the fiscal years ended September 30, 2021, 2020 and 2019,
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 61,000, 267,000, and 210,000 fresh fruit boxes for each
of the fiscal years ended September 30, 2021, 2020 and 2019, respectively.

On July 16, 2020, the Company executed an agreement with an affiliated group of third parties to provide citrus grove caretaking and harvest and haul management services
(“Grove Management Services”) for approximately 7,000 acres owned by such third parties. Under the terms of the agreement, the Company is reimbursed by the third parties
for all of its costs incurred related to providing these services and also is to receive a management fee based on acres covered under this agreement. In August 2021, the third
party purchased approximately 900 acres, which will be in addition to the acres currently receiving Grove Management Services. The Company, prior to this agreement, was
already  providing  Grove  Management  Services  to  several  small  third-party  grove  owners  on  acres  within  the  Company’s  groves  and  continues  to  provide  such  services.
Revenues generated from our Grove Management Services were approximately 16.1%, 5.1%, and 1.1% of our total citrus revenues for the fiscal years ended September 30,
2021, 2020 and 2019, respectively.

On  October  30,  2020,  the  Company  purchased  approximately  3,280  gross  acres  located  in  Hendry  County  for  a  purchase  price  of  $18,230,000.  This  acquisition  allows  the
Company  to  add  additional  scale  to  its  existing  46,000  gross  acres  of  citrus  properties.  Strategically,  with  these  acquired  groves  neighboring  existing Alico  groves, Alico
believes that this acquisition will help Alico with its operation designed to be a low-cost, high producing citrus grower.

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Revenues from our Alico Citrus operations were approximately 97.5%, 96.6%, and 97.4% of our total operating revenues for the fiscal years ended September 30, 2021, 2020
and 2019, respectively.

Land Management and Other Operations

We own and manage land in Collier, Glades, and Hendry Counties and are engaged in land leasing for recreational and grazing purposes, conservation, and mining activities.
Our Land Management and Other Operations land holdings total 34,425 gross acres, or 41.3% of our total acreage.

Our Land Management and Other Operations acreage is detailed in the following table as of September 30, 2021:

Hendry County
Glades County
Collier County
Total

Acreage

29,877  
526  
4,022  

34,425

On June 3, 2021, the Company sold approximately 11,700 acres, which were encumbered by an easement, to a third-party for approximately $12,219,000.  In 2013, these acres
were enrolled in the Wetlands Reserve Program (“WRP”), which calls for the restoration and maintenance of the property for the duration of the WRP easement.  As part of that
enrollment in 2013, Alico received approximately $1,800 per acre.  

On April 15, 2021, the State of Florida purchased, under the Florida Forever program, approximately 5,734 acres of Alico Ranch for approximately $14,445,000, pursuant to an
option agreement between the State of Florida and Alico dated December 15, 2020. This is the third sales transaction we have completed with the State of Florida within the last
three years, aggregating over 22,000 acres, including the September 2020 sale described below.  Alico used most of the net sales proceeds to prepay a portion of its fixed-rate
term debt.

On September 10, 2020, the Company sold approximately 10,700 acres on the western part of Alico Ranch to the State of Florida. Because the acres involved in the sale would
have  been  critical  to  our  planned  dispersed  water  storage  project,  the  Company  has  decided  to  no  longer  pursue  permit  approval  activities  for  this  project from  that  point
forward. As  a  result  of  this  decision  to  no  longer  pursue  permit  approval  activities  for  this  project,  the  Company  has  renamed  this  segment  Land  Management  and  Other
Operations to better reflect the components of this segment. The Company did not ever get to the point where it was generating any revenue from the dispersed water storage
project and incurred expenses of $0, $1,346,000, and $1,206,000 for the fiscal years ended September 30, 2021, 2020 and 2019, respectively.

On  March  27,  2020,  the  Company  sold  certain  sections  at  the  East  Ranch  for  approximately  $2,980,000  and  realized  a  gain  of  approximately  $2,748,000.  The  Company
subsequently used substantially all of the net cash proceeds to purchase a like-kind asset in May 2020, which has allowed the Company to defer substantially all of the tax
impact of the gain on sale of this ranch land.

Revenues from Land Management and Other Operations were approximately 2.5%, 3.4%, and 2.6% of total operating revenues for the fiscal years ended September 30, 2021,
2020 and 2019, 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 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 stockholder, 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 try
to 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.

8

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Intellectual Property

While  we  consider  our  various  intellectual  property  to  be  valued  assets,  we  do  not  believe  that  our  competitive  position  or  our  operations  are  dependent  upon  or  would  be
materially impacted by any single piece of intellectual property or group of related intellectual property registrations or rights.

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:

Harvest Fresh and Early/Mid Varieties of Oranges
Harvest Valencia Oranges

Significant Customers

Q1
Ending 12/31
Nov
X

Oct

Dec
X

Jan
X

Q2
Ending 3/31
Feb
X

Fiscal Year

Q3
Ending 6/30
May

Mar

Apr

X

X

X

Jun

X

Q4
Ending 9/30
Aug

Jul

Sept

Revenue  from  Tropicana  represented  approximately  77.5%,  86.9%,  and  88.6%  of  our  consolidated  revenue  for  the  fiscal  years  ended  September  30,  2021,  2020  and  2019,
respectively.  The  revenue  in  fiscal  year  2021  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 single customer provided more than 10% of our consolidated revenue in fiscal years 2021, 2020 or 2019.

The overall decrease in Tropicana revenue as a percentage of sales was expected, attributable to an increase in overall sales generated from an agreement entered into in July
2020 with an affiliated group of third parties to provide citrus grove caretaking and harvest and haul management services for approximately 7,000 acres owned by such third
parties.  Under  the  terms  of  this  agreement,  the  Company  is  reimbursed  by  the  third  parties  for  all  its  costs  incurred  related  to  providing  these  services  and  receives  a
management fee based on acres covered under this agreement. The Company records both an increase in sales revenue and an increase in expenses as and when the Company
provides these citrus grove caretaking management services. Revenue from Tropicana represents approximately 90.1% of total revenues for the fiscal year ended September 30,
2021.

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 and Mexico. 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, Social and Governance (“ESG”)

Alico is an agricultural company which, based upon its rich heritage and traditions, seeks not only to maximize value for its customers and stockholders, but also to enhance its
legacy by employing sustainable practices in all aspects of operations including stewardship of both its natural and human resources. The Company recognizes the increased
emphasis by stockholders, business partners and other key constituents in recent years on ESG programs that are embedded into day-to-day business policies and practices. The
Company is proud of its commitment to doing the right thing for communities, the environment, and its employees.

Governmental 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  material
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.

9

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

We are subject to other laws of the United States and the rules and regulations of various governing bodies within the United States, which may differ among jurisdictions.
Compliance with these laws, rules and regulation has not had, and is not expected to have, a material effect on our capital expenditures, results of operations and competitive
position as compared to prior periods.

Human Capital Management

Purpose and Company Values

Supporting  our  people  is  a  fundamental  value  for Alico.  We  believe  the  Company’s  success  depends  on  its  ability  to  attract,  develop  and  retain  key  personnel.  The  skills,
experience and industry knowledge of our employees and the employees of our independent contractors significantly benefit our operations and performance. The Company's
management oversees various employee initiatives and also monitors the effectiveness of the personnel provided by independent contractors with which we contract for certain
harvesting and hauling services.

Employees

We believe in a culture of equity, diversity and inclusion. We are also committed to advancing safe and respectful work environments where our employees are invited to bring
their talents, backgrounds and expertise to bear on the success of our business and where every person has the opportunity to thrive personally and professionally.

Hiring, Development and Retention

Employee levels are managed to align with the pace of business and takes into account the services that are performed for us by our independent contractors. We rely on our
independent  contractors  to  manage  their  respective  employee  levels  so  that  the  harvesting  and  hauling  services  they  are  obligated  to  perform  for  us  are  consistent  with  the
contractual  obligations  of  these  independent  contractors  and  enable  us  to  satisfy  our  harvesting  and  hauling  needs.  Management  believes  that  through  its  own  employees,
coupled  with  the  human  capital  supplied  by  its  independent  contractors,  it  has  sufficient  human  capital  to  operate  its  business  successfully.  Management  believes  that  the
Company's  employee  relations  are  favorable,  that  its  relations  with  its  independent  contractors  is  favorable,  and  that  the  relations  that  the  independent  contractors  and  the
Company have with the employees of the independent contractors is favorable.

Employee Safety and Well-Being

Health and safety in the workplace for our employees and personnel provided by independent contractors with which we contract is one of the Company’s core values. Hazards
in the workplace are actively identified and management tracks incidents so remedial actions can be taken to improve workplace safety. In order to support and enhance health
and safety practices, the Company routinely conducts safety training with employees to emphasize safety when conducting grove caretaking, general employee health, proper
equipment  operating  techniques,  office  ergonomics  and  other  important  safety  topics.  The  COVID-19  pandemic  has  underscored  for  us  the  importance  of  keeping  our
employees and the personnel provided by independent contractors safe and healthy. In response to the pandemic, the Company has taken actions aligned with the Centers for
Disease Control and Prevention to protect its workforce so that its workforce can more safely and effectively perform their work.

Inclusion and Diversity

People are critical to our efforts to drive growth and deliver value for stockholders. One of the ways we have put people at the center is by continuing to work toward a more
inclusive and diverse workplace where each person feels respected, valued and seen and can be the best version of themselves – from women and ethnic employees to veterans,
among others. With employees, management and directors representing the diversity around the world, the Company can access stronger insights into different cultures and
backgrounds, which ultimately helps the Company to better operate the business.

As of September 30, 2021, ethnically diverse employees represent 69% of the Company’s Citrus operations, 27% of Corporate, General, Administrative and Other. Women
made up 50% of the Company’s Corporate, General, Administrative and Other and 16% of the Company’s Citrus operations. On August 6, 2020, the Board of Directors of the
Company increased the size of the Board to nine and appointed Ms. Katherine English as a director to serve on (i) the Compensation Committee and (ii) the Nominating and
Governance Committee. Ms. English’s appointment is part of the Company’s commitment to promote diversity and inclusion.

10

 
 
 
 
 
 
 
 
 
 
Based on our Inclusion and Diversity strategy, the Company promotes a greater sense of inclusion through a variety of initiatives, which includes a Company-wide women’s
group to promote mentoring, career advancement, training, comradery, and empowerment.

Compensation and Benefits

Our  compensation  and  benefits  are  designed  to  support  the  financial,  mental,  and  physical  well-being  of  our  employees.  We  are  committed  to  equal  pay  for  equal  work,
regardless of gender, race, ethnicity, or other personal characteristics. We believe our base wages and salaries, which we review annually, are fair and competitive with the
external labor markets in which our employees work. We also regularly review our compensation practices to promote fair and equitable pay. We also offer competitive benefit
programs, in line with local practices and with the flexibility to accommodate the needs of a diverse workforce. The benefit programs include, among others, paid holidays,
family  leave,  disability  insurance,  life  insurance,  healthcare,  and  a  401(k)  plan  with  a  company  match. As  of  September  30,  2021,  we  had  222  full-time  employees.  Our
employees work in the following divisions:

Alico Citrus
Land Management and Other Operations (1)
Corporate, General, Administrative and Other

Total employees

195  
0  
27  

222

(1) There is one employee who is included in Corporate, General, Administrative and Other who oversees the Land Management and Other Operations.

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

Workforce Housing

We  own  and  maintain  37  residential  housing  units  located  in  various  counties  in  Florida  that  we  lease  to  employees  and  former  employees.  Our  residential  units  provide
affordable  housing  to  many  of  our  employees,  including  our  agribusiness  employees.  Employees  live  close  to  their  work,  which  reduces  traffic  and  commuting  times.  This
unique employment benefit helps us maintain a dependable, long-term employee base.

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, insecticides and fuel and are readily available from local
suppliers.

Societal Well-Being

The Company remains committed to a healthy and equitable society to ensure our collective well-being for future generations. In the past year, we provided cash grants and
supporting donations to support our communities and promote health and safety, education, and justice.

Available Information

We will provide electronic copies of our SEC filings free of charge upon request. Additionally, our reports, amendments thereto, proxy statements and other information are
also made available, free of charge, on our investor relations website at ir.alicoinc.com as soon as reasonably practicable after we electronically file or furnish such information
with the SEC. 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.

11

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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 key 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

The currently evolving situation related to the COVID-19 pandemic could adversely affect the Company’s business, financial condition, results of operations and cash
flows.

The ongoing COVID-19 pandemic, including the emergence of variants for which vaccines may not be effective, may negatively affect our business by causing or contributing
to, among other things:

Potential negative impacts of the pandemic include, but are not limited to, the following:

•

•

Reduction in customer demand for citrus products and decreased consumer spending levels, which could materially and adversely affect our results of operations;

Potential disruption of services and deliveries of equipment and supplies on which we rely to produce and deliver our harvested citrus to producers and fulfilling
deliveries to production plants, any of which could materially and adversely affect our business or reputation;

• We may be unable to obtain financing in the current economic environment on terms that are favorable or acceptable to us, or at all, which could impair our cash

flows and restrict our ability to execute on our strategic initiatives and react to changes in our business or the environment;

•

•

•

•

•

•

•

There could be increased volatility in our stock price related to the pandemic, which could result in the loss of some or all of the value of an investment in the
Company;

Our ability to maintain our workforce during these uncertain times, which could materially and adversely affect our results of operations;

Increase in employee absenteeism of employees of the Company and of our independent contractor service providers (such as contracted field workers) due to fear
of infection, which could materially and adversely affect our results of operations;

Increase in possible lawsuits or regulatory actions due to COVID-19 spread in the workplace which could materially and adversely affect our results of operations;

Spread of COVID-19 in our workplace, which could materially and adversely affect our business and reputation;

Increase in the possibility of cybersecurity-related events such as COVID-19 themed phishing attacks and other security challenges, particularly as attributable to a
substantial number of our employees and suppliers working remotely, which could materially and adversely affect our business and reputation; and

impact 

impact
our 
Adverse 
on our ability to maintain our financial reporting processes and related controls and our ability to manage complex accounting issues presented by the COVID-19
pandemic which could materially and adversely affect our business and reputation.

of  management 

are  working 

productivity 

employees 

including 

remotely, 

that 

and 

the 

on 

an 

12

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Our business operations could be affected by government mandates, including the Emergency Temporary Standard (“ETS”) posted by the Occupational Safety and Health
Administration (“OSHA”) on November 4, 2021.

The  ETS  requires  employers  such  as  the  Company  to  offer  up  to  four  hours  of  additional  paid  time  off,  including  travel  time,  per  vaccine  dose  to  allow  employees  to  be
vaccinated and reasonable time and paid sick leave to recover from side effects experienced after each vaccine dose. As noted above, the Fifth Circuit Court of Appeals granted
an emergency motion to stay the enforcement of the ETS, subject to the resolution of ongoing litigation challenging the constitutionality of the ETS, and, shortly thereafter,
OSHA announced it suspended its activities related to the implementation and enforcement of the ETS pending future developments in the litigation. Also, Florida,  and other
states have passed laws that may conflict with the ETS. For instance, section 381.00317, Florida Statutes, (i) prohibits private-sector employers from implementing a COVID-
19 vaccination mandate without providing certain exemptions and (ii) fines employers who improperly discharge employees up to $50,000 per violation. As a company with
more than 100 employees, the vaccination and testing requirements will likely be applicable to us and our workforce, and we will be forced to navigate between any conflicts
between state and federal law. These requirements could result in increased costs and legal fees. Additionally, our efforts to comply with these mandates, including requiring
that some or all of our employees be fully vaccinated against COVID-19, could result in increased labor attrition and disruption, as well as difficulty securing future labor needs.
Similarly, the efforts of our independent contractor service providers to comply with these mandates, including requiring that some or all of their employees be fully vaccinated
against  COVID-19,  could  result  in  them  experiencing  increased  labor  attrition  and  disruption,  as  well  as  difficulty  securing  future  labor  needs.  If  we  or  our  independent
contractor service providers were to lose employees (such as contracted field workers in the case of our independent contractor service providers) and not be able to replace
them, it could adversely affect our business operations. The legality and effects of the ETS and any future mandates by state and federal governmental authorities related to
COVID-19 are currently uncertain, and we cannot predict the extent to which it could adversely affect our results of operations, financial condition or prospects.

Our business operations could be significantly harmed by natural disasters or global epidemics.

Our business could be adversely affected by natural disasters such as pandemics, epidemics, outbreaks or other health crisis. An outbreak of avian flu or H1N1 flu in the human
population, or another similar health crisis, such as the current COVID-19 pandemic referred to above, could adversely affect economies and financial markets, particularly
those in the United States. Moreover, any related disruptions to transportation or the free movement of persons could hamper our operations and force us to close our offices
temporarily.

The occurrence of any of the foregoing or other natural or man-made disasters could cause damage or disruption to us, our employees, operations, markets and customers, which
could result in significant delays in deliveries or substantial shortages of our products and adversely affect our business results of operations, financial condition or prospects.

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.

13

 
 
 
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  try  to  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.

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.

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 97.5%, 96.6%, and 97.4% of our operating revenues in fiscal years 2021, 2020 and 2019, 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, in particular, or the citrus business, generally, which could have a significant adversely impact on our overall results of
operations, financial condition and cash flows.

Our failure to effectively perform grove management functions or to effectively manage an expanded portfolio of groves could materially and adversely affect our business,
financial condition, and results of operations.

Recently, we have significantly expanded the number of grove acres that we are managing for third parties. If we are unable to effectively perform grove management services
for both our own groves and the groves owned by third parties at the level and/or the cost that we expect, or if we were to fail to allocate sufficient resources to meet the grove
management  of  our  own  groves  and  the  groves  owned  by  these  third  parties,  it  could  adversely  affect  our  performance  and  reputation.  Our  ability  to  perform  the  grove
management services will be affected by various factors, including, among other things, our ability to maintain sufficient personnel and retain key personnel, the ability of the
independent contractors whom we engage to assist in providing these services to maintain sufficient personnel and retain key personnel, and the number of acres and groves that
we will manage. Increases in the number of acres and groves we are managing have required us to hire a greater number of additional qualified personnel and have required the
independent  contractors  whom  we  engage  to  assist  in  providing  these  services  to  maintain  a  greater  number  of  additional  qualified  personnel  to  provide  those  services.  No
assurance can be made that we will continue to be successful in attracting and retaining skilled personnel or in integrating any new personnel into our organization or that the
independent contractors whom we engage to assist in providing these services will continue to be successful in attracting and retaining skilled personnel or in integrating any
new personnel into their respective organizations.

Our business is highly competitive and we cannot assure you that we will maintain our current market share.

Many companies compete in our different businesses and offer products that are similar to our products or are direct competitors to our products. We face strong competition
from these and other companies engaged in the agricultural product business.

14

 
Important factors with respect to our competitors include the following:

•

•

Some of our competitors may have greater operating flexibility and, in certain cases, this may permit them

to respond better or more quickly to changes in the industry.

• We cannot predict the pricing or promotional actions of our competitors or whether those actions will have a negative effect on us.

•

Our competitors may have access to substantially greater financial resources, deeper management and agricultural resources, regional, national or global areas that
offer agricultural advantages, and enhanced public visibility or reputations.

There  can  be  no  assurance  that  we  will  continue  to  compete  effectively  with  our  present  and  future  competitors,  and  our  ability  to  compete  could  be  materially  adversely
affected by our debt levels and debt service requirements.

We depend on our relationship with Tropicana and Tropicana’s relationship with certain third parties for a significant portion of our business. Any disruption in these
relationships could harm our revenue. 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 77.5%, 86.9%, and 88.6% of the Company's revenues in fiscal years 2021, 2020 and 2019, respectively. The revenue for
Tropicana is primarily generated from two 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.  Additionally,  the
affiliated group of third parties for whom the Company provides grove caretaking and harvest and haul management services sells a significant portion of its crop to Tropicana.
If there was a change in that group’s relationship with Tropicana, whereby Tropicana did not buy their oranges, then that group would need to find replacement buyers of its
citrus, and, if that group was unable to find replacement buyers, then the group might be challenged in satisfying its obligations to the Company, which might have a material
adverse impact on our financial position, results of operations and cash flows.

With  the  sale  of  a  majority  of  ownership  of  Tropicana  to  a  French  private  equity  firm,  there  is  some  heightened  risk  and  uncertainty  in  our  current  relationship  with
Tropicana, which potentially could result in a significant reduction in revenues and cash flows if that relationship were to be changed as a result.

With  the  sale  of  a  majority  ownership  of  Tropicana  by  PepsiCo  to  a  French  private  equity  firm  (the  “Firm”),  there  is  some  heightened  risk  and  uncertainty  in  our  current
relationship with Tropicana, which potentially could result in a significant reduction in revenues and cash flows if that relationship were to be changed as a result. The Company
currently has citrus supply contracts with Tropicana that expire in both 2023 and 2024, with the majority expiring in 2024. If the Firm caused Tropicana to reduce the volume of
oranges purchased from us and/or purchased from owners of groves that we manage, we would need to find, and/or the owners of groves that we manage would need to find or
work with us to find, replacement buyers to purchase any remaining crop of our and/or of the owners of the groves we manage, 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 for us and/or for the owners of the groves we
manage 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. Prior to the
COVID-19 pandemic, according to Nielsen data, consumer demand for orange juice had decreased significantly to its lowest level in almost a decade; however, we have been
able  to  offset  the  impact  of  such  decline  with  higher  prices  based  on  a  lower  supply  of  available  oranges. Although  the  demand  for  orange  juice  has  increased  during  the
COVID-19 pandemic, it is uncertain as to whether such increased demand can be maintained, whether we will see a return to a decline in the future and whether, if there were to
be such a decline, the impact could be again offset by higher prices. In particular, 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.

15

 
 
 
 
 
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 can
be 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
or fully 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 believed to be 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 has been attracting significant attention from the U.S. Government (particularly 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. It remains unclear how the next U.S.
administration  will  approach  immigration  reform  and  enforcement.  However,  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  might  be  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.

16

 
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, (i) 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, and
(ii) in October 2020 we acquired another Florida citrus property. 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.  Most  recently,  we  sold  certain  ranch  acres  to  the  State  of  Florida  and  because  these  acres  would  have  been  critically  important  for  carrying  out  the  Company’s
planned dispersed water storage project, the Company is no longer pursuing permit approval relating to this dispersed water storage project. While such dispositions increase
the amount of cash available to us, it could also (i) result in a potential loss of significant operating revenues and income streams that we might not be able to replace, (ii) make
our business less diversified and (iii) could ultimately have a negative impact on our results of operations, financial condition and cash flows.

Harm to the Company’s reputation could have an adverse effect on the business, financial condition and results of operations.

Maintaining a strong reputation with fruit processors and third-party partners is critical to the success of the Company’s business. The Company devotes significant time and
resources to training programs, relating to, among other things, ethics, compliance and product safety and quality, as well as sustainability goals, and has published ESG goals
(i.e.,  environmental,  sustainability  and  governance),  including  relating  to  environmental  impact  and  sustainability  and  inclusion  and  diversity,  as  part  of  its  ESG  Strategy.
Despite these efforts, the Company may not be successful in achieving its goals, might provide materially inaccurate information, or might receive negative publicity about the
Company,  including  relating  to  product  safety,  quality,  efficacy,  ESG  or  similar  issues,  whether  real  or  perceived,   and  reputational  damage  could  occur.  In  addition,  the
Company’s  products  could  face  withdrawal,  recall  or  other  quality  issues,  which  could  lead  to  decreased  demand  for  the  Company’s  products  or  services  and  reputational
damage.

Widespread use of social media and networking sites by consumers has greatly increased the accessibility and speed of dissemination of information. Negative publicity, posts
or comments about the Company, whether accurate or inaccurate, or disclosure of non-public sensitive information about the Company, could be widely disseminated through
the use of social media or in other formats.

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 in the future on a tax deferred basis.

From  time  to  time  we  dispose  of  properties  in  transactions  that  are  intended  to  qualify  as  Section  1031  Exchanges  under  the  federal  income  tax  law.  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 in the future 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.

17

 
 
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.

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 certain 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.

Our earnings are sensitive to fluctuations in market supply and prices and demand for our products.

Excess supplies often cause severe price competition in our industry. Growing conditions in various parts of the world, particularly weather conditions such as windstorms,
floods, droughts and freezes, as well as diseases and pests, are primary factors affecting market prices because of their influence on the supply and quality of product.

Fresh produce is highly perishable and generally must be brought to market and sold soon after harvest. Many of the items involved in our business, such as oranges, must be
sold more quickly than other produce our competitors may produce, such as lemons. As such, our competitors may be able to maintain certain items they produce in inventory
for longer periods than we are able to maintain our inventory which may offer our competitors strategic advantages when they respond to fluctuations in market supply and
demand that are not available to us.

In addition, general public perceptions regarding the quality, safety or health risks associated with particular food products could reduce demand and prices for some of our
products.  To  the  extent  that  consumer  preferences  evolve  away  from  products  that  we  produce  for  health  or  other  reasons,  and  we  are  unable  to  modify  our  products  or  to
develop products that satisfy new consumer preferences, there will be a decreased demand for our products. If excess supplies do exist, this could result in reduced pricing or
unusable inventory which 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 or climate change. In the event that such regulation is enacted, we may experience significant
increases in our costs of operations, including but not limited to increased energy, environmental, and other costs and capital expenditures. 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 financial
condition and results of operations.

18

 
 
ESG issues, including those related to climate change and sustainability, may have an adverse effect on our business, financial condition, results of operations, and cash
flows and damage our reputation.

Companies across all industries are facing increasing scrutiny relating to their ESG policies. Increased focus and activism related to ESG may hinder the Company’s access to
capital,  as  investors  may  reconsider  their  capital  investment  as  a  result  of  their  assessment  of  the  Company’s  ESG  practices.  In  particular,  customers,  investors  and  other
stakeholders are increasingly focusing on environmental issues, including climate change, water use, deforestation, plastic waste, and other sustainability concerns. There have
also  been  changing  consumer  preferences  for  natural  or  organic  products  and  ingredients  and  increased  consumer  concerns  or  perceptions  (whether  accurate  or  inaccurate)
regarding the effects of substances present in certain consumer products. Responding to and complying with these preferences, concerns and demands could cause us to incur
additional costs or to make changes to our operations that could negatively affect our business, financial condition and results of operations.

If  the  Company  does  not  adapt  to  or  comply  with  new  regulations  or  fails  to  meet  its  ESG  goals  or  meet  the  evolving  investor,  industry  or  stakeholder  expectations  and
standards,  or  if  the  Company  is  perceived  to  have  not  responded  appropriately  to  the  growing  concern  for  ESG  issues,  fruit  processors  and  consumers  may  choose  to  stop
purchasing our products or purchase products from another company or a competitor, and the Company’s reputation, business, financial condition, results of operations and
cash flows may be adversely affected.

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.

Increases in commodity or raw product costs, such as fuel and chemical costs, could adversely affect our operating results.

Many factors may affect the cost and supply of citrus, including external conditions, commodity market fluctuations, changes in governmental laws and regulations, tariffs,
agricultural programs, severe and prolonged weather conditions and natural disasters. Increased costs for products can negatively impact our operating results and there can be
no assurance that they will not adversely affect our operating results in the future.

We are subject to transportation risks.

We depend on third party providers of transportation and have no control over such third parties. An extended interruption in our ability to harvest and haul our products could
have a material adverse effect on our business, financial condition and results of operations. Similarly, any extended disruption in the distribution of our products could have a
material adverse effect on our business, financial condition and results of operations. While we believe we are adequately insured and would attempt to transport our products
by alternative means if we were to experience an interruption due to strike, natural disasters or otherwise, we cannot be sure that we would be able to do so or be successful in
doing so in a timely and cost-effective manner.

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.

For the fiscal years ended September 30, 2021, 2020 and 2019, we paid approximately $2,570,000, $2,714,000, and $2,755,000 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  $82,790,000,
$87,976,000, and $91,312,000 for the fiscal years ended September 30, 2021, 2020 and 2019, respectively, which differs significantly from the fair values determined by the
county  property  appraisers  of  approximately  $467,948,000,  $463,799,000,  and  $514,330,000,  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 and adversely 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
significant costs or damages, it could materially adversely affect our business, results of operations, financial condition and cash flows.

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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.

If our internal controls are ineffective, our operating results could be adversely affected.

Our  internal  controls  over  financial  reporting  may  not  prevent  or  detect  misstatements  because  of  its  inherent  limitations,  including  the  possibility  of  human  error,  the
circumvention or overriding of controls or fraud. Even effective internal controls can provide only reasonable assurance with respect to the preparation and fair presentation of
financial statements. If we fail to maintain the adequacy of our internal controls, including any failure to implement required new or improved controls, or if we experience
difficulties in their implementation, our business and operating results could be harmed, and we could fail to meet our financial reporting obligations.

Inflation can have a significant adverse effect on our operations.

Inflation can have a major adverse impact on our citrus operations and there has been significant recent inflationary developments in the United States. It is uncertain as to
whether  these  recent  inflationary  pressures  will  continue,  will  increase  or  will  be  brought  under  control.  Our  citrus  operations  are  most  affected  by  escalating  costs  and
unpredictable revenues and 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, in addition to making it difficult to accurately predict revenue, we are unable to
pass on cost increases caused by general inflation, except to the extent reflected in market conditions and commodity prices. As a result, if market conditions and commodity
prices do not enable us to pass along such costs increases, these recent and future inflationary pressures would likely negatively affect our results of operations, cash flows
and/or financial position.

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

20

 
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.

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, 2021, we had approximately $126,294,000 in principal amount of indebtedness outstanding under our secured credit facilities and an additional availability
of approximately $94,664,000 is available under our working capital and revolving lines of credit. Our loan agreements, as well as 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.

We may be unable to generate sufficient cash flow to service our debt obligations.

To service our debt, we require a significant amount of cash. Our ability to generate cash, make scheduled payments or refinance our obligations depends on our successful
financial  and  operating  performance.  Our  financial  and  operating  performance,  cash  flow  and  capital  resources  depend  upon  prevailing  economic  conditions  and  various
financial, business and other factors, many of which are beyond our control. These factors include among others:

•

•

•

•

economic and competitive conditions

changes in laws and regulations

operating difficulties, increased operating costs or pricing pressures we may experience; and

delays in implementing any strategic projects

If our cash flow and capital resources are insufficient to fund our debt service obligations, we may be forced to reduce or delay capital expenditures, sell material assets or
operations, obtain additional capital or restructure our debt. If we are required to take any actions referred to above, it could have a material adverse effect on our business,
financial condition and results of operations. In addition, we cannot assure investors that we would be able to take any of these actions on terms acceptable to us, or at all, or that
these actions would enable us to continue to satisfy our capital requirements or that these actions would be permitted under the terms of our various debt agreements.

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.

21

 
 
 
 
 
Risks Related to 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  and  in  June  2021  announced  an  increase  in  our  quarterly  dividend  to  $0.50  per
common share, from $0.18 per common share. 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 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 continued 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
continued through May 24, 2019. 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.

If we were to conduct another tender offer or engage in an additional share repurchase program, holders of our securities would be subject to certain risks associated with
a decrease in the outstanding number of shares of our common stock.

In September 2018 the Company announced the commencement of the Tender Offer. During the Tender Offer the Company 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. While we have no plans to conduct another tender offer at this time, we may conduct another tender offer or engage in the repurchase of our
shares in the future. Stockholders could be adversely affected by a reduction in our “public float,” that is, the number of shares owned by outside stockholders and available for
trading in the securities markets, if the Company makes future tender offers or private or open market repurchases of its shares. Although the Company is not currently pursuing
a tender offer or repurchase program, there are no assurances that our Board of Directors will not authorize the Company to do so in the future. Engaging in a tender offer or
repurchase program in the future could have a negative effect on our share price.

22

 
Item 1B. Unresolved Staff Comments

None.

Item 2. Properties

As of September 30, 2021, Alico owned approximately 83,000 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:

  Total (1)

  Hendry    

Polk

    Collier     DeSoto     Glades

    Charlotte     Hardee     Highlands  

Alico Citrus:

Citrus Groves
Citrus Nursery

Total Citrus Groves

Land Management and Other Operations
Mining
Other
Total

48,830  
22  
48,852  
32,979  
526  
920  
83,277  

8,766  

7,107  

—      

—      

8,766  
28,957      
—      
920      

38,643  

7,107  

—      
—      
—      

7,166      
—      

7,166  
4,022      
—      
—      

21,450      
22      
21,472      
—      
—      
—      

7,107  

11,188  

21,472  

—      
—      
—      
—      
526      
—      

526  

2,543  

—      

2,543  

—      
—      
—      

2,543  

574  

—      

574  

—      
—      
—      

574  

1,224  
—  
1,224  
—  
—  
—  
1,224

(1) Subsequent to September 30, 2021, the Company sold approximately 1,638 acres located in Hendry County (see “Recent Developments” above for further detail).

Approximately 54,614 acres of the properties listed are encumbered by credit agreements totaling approximately $216,500,000, of which there was approximately $126,294,000
outstanding at September 30, 2021. 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 2021 consolidated financial statements.

Although the Company has mineral rights on approximately 90,000 acres, the Company currently collects mining royalties on only approximately 526 acres of the land included
in  the  table  above  located  in  Glades  County,  Florida  and  on  none  of  the  non-owned  lands  with  respect  to  which  it  holds  mineral  rights.  These  royalties  do  not  represent  a
significant portion of operating revenues or gross profits.

Item 3. Legal Proceedings

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 or of which any of its property is subject that it believes will have a material adverse effect on its financial position, results of operations or cash
flows.

Item 4. Mine Safety Disclosures

Not Applicable.

23

 
 
 
 
 
 
   
 
 
       
       
       
       
       
       
       
   
 
 
 
 
   
   
   
   
 
 
 
 
 
 
 
 
   
   
   
   
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
   
   
   
   
   
   
 
 
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 Select Market under the symbol ALCO.

Holders

On December 3, 2021, our stock transfer records indicated there were 218 holders of record of our common stock. A greater number of holders of our common stock are “street
name” or beneficial holders, whose shares are held by banks, brokers and other financial institutions.

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 Board of Directors approved the increase of our annual dividend to $2.00 per common share in June 2021.
The Board of Directors approved the increase of our annual dividend to $0.72 per common share in December 2020.
The Board of Directors approved the increase of our annual dividend to $0.36 per common share in December 2019.

Stock Performance Graph

The graph below represents our common stock performance, comparing the value of $100 invested on September 30, 2016 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.

24

 
 
 
 
 
 
INDEXED RETURNS

Base
Period
Sept 16

100  
100  
100  
100  

Sept 17

Sept 18

Years Ending
Sept 19

Sept 20

Sept 21

128.17  
118.61  
102.41  
134.85  

127.85  
139.85    
115.38  
220.05    

129.71    
145.80      
97.59    
175.08    

110.42    
167.89      
116.03    
143.17    

137.59  
218.26  
164.19  
317.43

(Includes reinvestment of dividends)

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

Recent Sale of Unregistered Securities

None.

Issuer Repurchases of Equity Securities

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. We did not repurchase any of our common stock under our Plan during the year ended September 30,
2021.

Item 6. [Reserved]

25

 
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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 of Financial Condition 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.  Forward-looking  statements  include,  but  are  not  limited  to,  statements  that  express  our  intentions,  beliefs,  expectations,  strategies,  predictions  or  any  other
statements relating to our future activities or other future events or conditions. These statements are based on our current expectations, estimates and projections about our
business based, in part, on assumptions made by our management 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,  including  tax  laws  and  tax  rates;  climate  change;  weather
conditions that affect production, transportation, storage, demand, import and export of fresh product and their 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; market pricing of citrus; 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  refinancing;  availability  of
financing for land development activities and other growth and corporate opportunities; onetime events; acquisitions and divestitures; ability to make strategic acquisitions or
divestitures; ability to redeploy proceeds from divestitures; ability to consummate selected land acquisitions; ability to take advantage of tax deferral options; seasonality; 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;  impact  of  the  COVID-19  outbreak  and  coronavirus  pandemic  on  our  agriculture  operations,  including  without  limitation  demand  for
product, supply chain, health and availability of our labor force, the labor force of contractors we engage, and the labor force of our competitors; other risks related to the
duration  and  severity  of  the  COVID-19  outbreak  and  coronavirus  pandemic  and  its  impact  on  Alico’s  business;  the  impact  of  the  COVID-19  outbreak  and  coronavirus
pandemic on the U.S. and global economies and financial markets, including without limitation related legislative and regulatory initiatives; access to governmental loans and
incentives; any reduction in the public float resulting from repurchases of common stock by Alico; changes in equity awards to employees; whether the Company's dividend
policy, including its recent increased dividend amounts, is continued; 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 or by way of future transactions designed to consummate such expressed desire; political changes and economic crises; ability
to implement ESG initiatives; competitive actions by other companies; 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 and 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; length of terms of contracts with
customers; impact of concentration of sales to one customer; and 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 forward-looking statements 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.

26

 
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  83,000  acres  of  land  and  approximately  90,000  acres  of  mineral  rights  throughout  Florida.  Alico  holds  these  mineral  rights  on
substantially all its owned acres, with additional mineral rights on other acres. Our principal lines of business are now citrus groves and land management and other operations,
which include land conservation, encompassing environmental services, land leasing and related support operations. Prior to the sale of certain ranch land to the State of Florida
in September 2020, the Company’s business line also included Water Resources. 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:

•

•

•

•

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  each  of  the  three  fiscal  years  in  the  period  ended
September 30, 2021. Our discussion is presented on a consolidated basis and includes certain discussions on future trends by segment.

Liquidity and Capital Resources. This section provides an analysis of our cash flows for each of the three fiscal years in the period ended September 30, 2021 and
our outstanding debt, commitments and cash resources as of September 30, 2021.

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

Alico, Inc., together with its subsidiaries (collectively, “Alico”, the “Company”, “we”, “us” or “our”) generates operating revenues primarily from the sale of its citrus products,
caretaking management services, and grazing and hunting leasing. The Company operates as two business segments and all of its operating revenues are generated in the United
States. For the fiscal year ended September 30, 2021, the Company generated operating revenues of approximately $108,564,000, income from operations of approximately
$14,440,000, and net income attributable to common stockholders of approximately $34,859,000. Cash provided by operating activities was approximately $16,504,000 for the
fiscal year ended September 30, 2021.

Fiscal Year Highlights and Other Developments

The COVID-19 Pandemic

On March 11, 2020, the World Health Organization declared the current novel coronavirus outbreak (“COVID-19”) to be a global pandemic. In response to this declaration and
the rapid spread of COVID-19 within the United States, federal, state and local governments throughout the country have imposed varying degrees of restrictions on social and
commercial activity to promote social distancing in an effort to slow the spread of the illness. These measures have had a significant adverse impact upon many sectors of the
economy, including certain agriculture businesses.

On  November  4,  2021,  the  Occupational  Safety  and  Health Administration  (“OSHA”)  posted  an  Emergency  Temporary  Standard  (“ETS”)  on  mandating  that  all  private
employers with 100 or more employees ensure their employees are COVID-19 fully vaccinated before entering the employer’s worksite or, at the employer’s option, require
employees who remain unvaccinated and want to come to the worksite to wear an approved face covering and produce a negative COVID-19 test at least weekly. Pursuant to
the ETS, employers must offer up to four hours of additional paid time off, including travel time, per vaccine dose to allow employees to be vaccinated and reasonable time and
paid  sick  leave  to  recover  from  side  effects  experienced  after  each  vaccine  dose.  Pursuant  to  the  ETS,  the  ETS  remains  in  effect  for  a  maximum  of  six  months.  This  ETS
implements President Biden’s COVID-19 Action Plan, which aims to accelerate the pace of COVID-19 vaccinations in the United States.

27

 
 
 
 
 
The  ETS  is  effective  immediately  upon  its  publication  in  the  Federal  Register.  Pursuant  to  the  ETS,  employers  must  comply  with  most  requirements  within  30  days  of
publication (December 5th) and with optional testing requirements within 60 days of publication (January 4th). Employees who have completed their vaccination by that date do
not have to be tested, even if they have not yet completed the 2-week waiting period. On November 6, 2021, the Fifth Circuit Court of Appeals granted an emergency motion to
stay enforcement of the ETS, subject to the resolution of ongoing litigation challenging the constitutionality of the ETS. The order enjoins the federal government from taking
any action to enforce the ETS while it is in effect. On November 12, 2021, the Fifth Circuit Court of Appeals reaffirmed its suspension of the ETS and, on November 16, 2021,
OSHA announced it suspended its activities related to the implementation and enforcement of the ETS pending future developments in the litigation. It is unknown how long the
Fifth  Circuit’s  stay  will  remain  in  place.  The  Sixth  Circuit  Court  of Appeals  was  selected  through  the  lottery  system  on  November  16,  2021,  to  hear  a  consolidated  action
concerning multiple challenges to the ETS and is authorized to uphold or lift the Fifth Circuit Court of Appeals order.

Also, a number of state governments have considered legislation related to employer vaccine mandates during the pandemic. OSHA maintains that its ETS preempts these laws,
but  states  such  as  the  State  of  Florida  disagree.  On  November  17,  2021,  the  Florida  legislature  passed  legislation,  which  was  signed  into  law  on  November  18,  2021  and
codified at section 381.00317, Florida Statutes, prohibiting private-sector employers from implementing a COVID-19 vaccination mandate for full-time, part-time, or contract
employees without providing at least five individual exemptions, including, but not limited to, pregnancy or anticipated pregnancy; religious reasons; COVID-19 immunity;
periodic testing; and the use of employer-provided personal protective equipment. If an employer fails to comply with the new law and terminates an employee based on a
COVID-19 vaccination mandate, then the employer will be subject to a fine of up to $50,000 per violation.

The Company plans to monitor conflicting guidance from the State of Florida and the federal government and adjust its policies in accordance with the resolution of the ongoing
litigation in the federal courts.

Since the commencement of COVID-19 in March 2020, the Company took steps to allow and encourage greater separation for our employed and contracted field workers and
has worked with its harvesters, haulers and suppliers to minimize interactions. For the continued protection of our employees and in accordance with the OSHA mandate, the
Company intends to comply with all requirements as outlined in the ETS that was published on November 4, 2021, to the extent consistent with applicable law.

To date, the Company has experienced no material adverse impacts from this pandemic.

Prepayment and Restructure of Fixed-Rate Term Loans

In April 2021, the Company made a prepayment of $10,312,500 on the Met Fixed-Rate Term Loans and, effective May 1, 2021, the Company modified its Met Fixed-Rate
Term Loans, which in the aggregate, after the prepayment, had a balance of $70,000,000 to be interest only with a balloon payment to be paid at maturity, which is November 1,
2029. As part of this modification, the interest rate on these Met Fixed-Rate Term Loans, which were bearing interest at 4.15%, has been adjusted to 3.85% and the Company
will no longer have the prepayment option previously allowed under the arrangement.

Sales and Purchase of Land

On December 3, 2021, the State of Florida purchased, under the Florida Forever program, approximately 1,638 acres of the Alico Ranch for approximately $5,675,000 pursuant
to an option agreement entered into on September 21, 2021 between the State of Florida and the Company.

On June 3, 2021, the Company sold approximately 11,700 acres, which were encumbered by an easement, to a third-party for approximately $12,219,000.  In 2013, these acres
were enrolled in the Wetlands Reserve Program (“WRP”), which calls for the restoration and maintenance of the property for the duration of the WRP easement.  As part of that
enrollment in 2013, Alico received approximately $1,800 per acre.  

On April 15, 2021, the State of Florida purchased, under the Florida Forever program, approximately 5,734 acres of Alico Ranch for approximately $14,445,000, pursuant to an
option agreement between the State of Florida and Alico dated December 15, 2020. This is the third sales transaction Alico has completed with the State of Florida within the
last three years, aggregating over 22,000 acres. Alico used most of the net sales proceeds to prepay a portion of its fixed-rate term debt.

On  October  30,  2020,  the  Company  purchased  approximately  3,280  gross  acres  located  in  Hendry  County  for  a  purchase  price  of  $18,230,000.  This  acquisition  allows  the
Company  to  add  additional  scale  to  its  existing  45,000  gross  acres  of  citrus  properties.  Strategically,  with  these  acquired  groves  neighboring  existing Alico  groves, Alico
believes that this acquisition will help Alico with its operation as a low-cost, high producing citrus grower.

28

 
Federal Relief Program

The Company was eligible for Hurricane Irma federal relief programs for block grants that were being administered through the State of Florida. During the fiscal years ended
September 30, 2021, 2020, and 2019, the Company received approximately $4,299,000, $4,629,000, and $15,597,000, respectively, under the Florida Citrus Recovery Block
Grant (“CRBG”) program. The remaining portion of the funds that are due to Alico under the Florida CRBG program relates to certain crop insurance expenses incurred by the
Company, which is estimated to be approximately $2,000,000.  In October 2021, the Company received its first portion of this crop insurance expense reimbursement in an
amount equal to approximately $1,000,000 and expects to receive the remaining portion in fiscal year 2023.

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 fiscal years ended September 30, 2021, 2020 and 2019:

(in thousands)

Operating revenues:

Fiscal Year Ended
September 30,

2021

2020

Change

Fiscal Year Ended
September 30,

Change

$

%  

2020

2019

$

%  

Alico Citrus
Land Management and Other Operations
Total operating revenues

  $ 105,796     $
2,768      
    108,564      

89,369     $
3,138      
92,507      

16,427      
(370 )    
16,057      

18.4 %   $
(11.8 )%   
17.4 %    

89,369     $ 119,031     $ (29,662 )    
(82 )    
3,220      
(29,744 )    
92,507       122,251      

3,138      

21,903      
1,990      
23,893      
9,453      
14,440      
31,947      
46,387      
11,567      
34,820      

17,088      
831      
17,919      
10,998      
6,921      
24,456      
31,377      
7,663      
23,714      

4,815      
1,159      
5,974      
(1,545 )    
7,519      
7,491      
15,010      
3,904      
11,106      

28.2 %    
139.5 %    
33.3 %    
(14.0 )%   
108.6 %    
30.6 %    
47.8 %    
50.9 %    
46.8 %    

17,088      
831      
17,919      
10,998      
6,921      
24,456      
31,377      
7,663      
23,714      

59,437      
923      
60,360      
15,146      
45,214      
5,019      
50,233      
12,783      
37,450      

(42,349 )    
(92 )    
(42,441 )    
(4,148 )    
(38,293 )    
19,437    
(18,856 )    
(5,120 )    
(13,736 )    

39      

(52 )    

91    

NM  

(52 )    

383      

(435 )  

NM  

  $

34,859     $

23,662     $

11,197      

47.3 %   $

23,662     $

37,833     $ (14,171 )    

(37.5 )%

(24.9 )%
(2.5 )%
(24.3 )%

(71.3 )%
(10.0 )%
(70.3 )%
(27.4 )%
(84.7 )%
NM  
(37.5 )%
(40.1 )%
(36.7 )%

Gross profit:

Alico Citrus
Land Management and Other Operations

Total gross profit

General and administrative expenses
Income from operations
Total other income, net
Income before income taxes
Income tax provision
Net income
Net loss (income) attributable to noncontrolling
interests
Net income attributable to Alico, Inc. common
stockholders

NM - Not meaningful

The following table presents our operating revenues, by segment, as a percentage of total operating revenues for the fiscal years ended September 30, 2021, 2020 and 2019:

Operating revenues:

Alico Citrus
Land Management and Other Operations

Total operating revenues

Fiscal Year Ended
September 30,
2020

2021

2019

97.5 % 
2.5 % 
100.0 % 

96.6 % 
3.4 % 
100.0 % 

97.4 %
2.6 %
100.0 %

29

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

Alico Citrus

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

Fiscal Year Ended
September 30,

2021

2020

Change

Unit

%

Fiscal Year Ended
September 30,

2020

2019

Change

Unit

%

Operating Revenues:

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

Total
Gross Profit

NM - Not meaningful

  $

  $

31,525     $
55,918      
608      
16,983      
623      
139      
105,796     $

2,519      
3,779      
6,298      
61      
6,359      

31,303     $
50,060      
2,321      
4,599      
850      
236      
89,369     $

3,146      
4,165      
7,311      
267      
7,578      

13,598      
22,042      
35,640      

17,947      
25,631      
43,578      

5.40      
5.83      

2.32     $
2.54     $

5.70      
6.15      

1.74     $
1.95     $

222      
5,858      
(1,713 )    
12,384    

(227 )    
(97 )    
16,427      

(627 )    
(386 )    
(1,013 )    
(206 )    
(1,219 )    

(4,349 )    
(3,589 )    
(7,938 )    

(0.30 )    
(0.32 )    

0.58      
0.59      

0.7 %   $
11.7 %    
(73.8 )%   
NM  
(26.7 )%   
(41.1 )%   
18.4 %   $

(19.9 )%   
(9.3 )%   
(13.9 )%   
(77.2 )%   
(16.1 )%   

(24.2 )%   
(14.0 )%   
(18.2 )%   

(5.3 )%   
(5.2 )%   

33.3 %   $
30.3 %   $

31,303     $
50,060      
2,321      
4,599      
850      
236      
89,369     $

39,574     $
73,480      
3,629      
1,342      
943      
63      
119,031     $

(8,271 )    
(23,420 )    
(1,308 )    
3,257    

(93 )    
173    
(29,662 )    

3,146      
4,165      
7,311      
267      
7,578      

3,114      
4,790      
7,904      
210      
8,114      

32      
(625 )    
(593 )    
57      
(536 )    

17,947      
25,631      
43,578      

16,873      
29,854      
46,727      

1,074      
(4,223 )    
(3,149 )    

5.70      
6.15      

1.74     $
1.95     $

5.42      
6.23      

2.35     $
2.46     $

0.28      
(0.08 )    

(0.61 )    
(0.51 )    

(20.9 )%
(31.9 )%
(36.0 )%
NM  
(9.9 )%
NM  
(24.9 )%

1.0 %
(13.0 )%
(7.5 )%
27.1 %
(6.6 )%

6.4 %
(14.1 )%
(6.7 )%

5.2 %
(1.3 )%

(26.0 )%
(20.7 )%

9.97     $

8.69     $

1.28      

14.7 %   $

8.69     $

17.28     $

(8.59 )    

(49.7 )%

55,660     $
16,922      
15,084      
526      
(4,299 )    
83,893     $
21,903     $

52,492     $
19,897      
3,817      
704      
(4,629 )    
72,281     $
17,088     $

3,168      
(2,975 )    
11,267    

(178 )    
330      
11,612      
4,815      

6.0 %   $
(15.0 )%   
NM  
(25.3 )%   
(7.1 )%   
16.1 %   $
28.2 %   $

52,492     $
19,897      
3,817      
704      
(4,629 )    
72,281     $
17,088     $

52,037     $
22,079      
774      
788      
(16,084 )    
59,594     $
59,437     $

455      
(2,182 )    
3,043    

(84 )    
11,455      
12,687      
(42,349 )    

0.9 %
(9.9 )%
NM  
(10.7 )%
(71.2 )%
21.3 %
(71.3 )%

  $
  $

  $

  $

  $
  $

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.

30

 
 
 
   
 
 
   
 
 
 
 
 
   
 
 
   
 
 
 
 
 
   
 
 
   
 
 
 
 
   
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
       
       
       
   
   
       
       
       
   
   
   
   
   
   
   
   
       
       
       
   
   
       
       
       
   
   
   
   
   
   
   
       
       
       
   
   
       
       
       
   
   
   
   
   
       
       
       
   
   
       
       
       
   
   
   
   
       
       
       
   
   
       
       
       
   
   
       
       
       
   
   
       
       
       
   
   
       
       
       
   
   
       
       
       
   
   
   
   
   
   
 
 
The Company sells its Early and Mid-Season and Valencia oranges to processors that convert the majority of the citrus crop into orange juice. The processors generally buy the
citrus crop on a pound solids basis, which is the measure of the soluble solids (sugars and acids) contained in one box of fruit. The Company’s fresh fruit is generally sold to
packing houses that purchase the citrus on a per box basis. The Company also provides citrus grove caretaking and harvest and haul management services to third parties from
which revenues are generated, including a management fee. Other revenues consist of the purchase and reselling of fruit.

Alico's operating expenses consist primarily of cost of sales, harvesting and hauling costs and grove management service 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. Grove management services include those costs associated with citrus grove caretaking and harvest and haul
management services provided to third parties. Other expenses include the period costs of reselling of third-party fruit.

The increase in revenue for the fiscal year ended September 30, 2021, compared to the fiscal year ended September 30, 2020 was primarily due to an increase in the revenue
generated from grove management services and the Valencia fruit harvested.

On July 16, 2020, the Company executed an agreement with an affiliated group of third parties to provide citrus grove caretaking and harvest and haul management services for
approximately 7,000 acres owned by such third parties. Under the terms of this agreement, the Company is reimbursed by the third parties for all its costs incurred related to
providing these services and receives a management fee based on acres covered under this agreement. The Company records both an increase in revenues and expenses as and
when the Company provides these citrus grove caretaking management services. For the fiscal year ended September 30, 2021, under this agreement, the Company recorded
approximately $15,752,000 of operating revenue relating to these grove management services, including the management fee, as compared to approximately $3,311,000 in the
fiscal year ended September 30, 2020.

The increase from the Valencia fruit harvest was driven by an increase in the market price per pound solids as compared to the prior year. The increase in the price per pound
solids was due to increased consumption of Not-from-Concentrate Orange Juice (“NFC”) as well as tighter supplies of citrus fruit from Florida, Brazil and Mexico, which, in
turn, led to reduced inventory levels. Largely offsetting this increase in pricing was the effect of fewer Valencia boxes being harvested and lower pound solids per box for the
fiscal year ended September 30, 2021, compared to the fiscal year ended September 30, 2020. The Company, along with the Florida industry in general, recorded a smaller
number of boxes harvested as a result of greater fruit drop rate during the current harvest season as compared to the previous year. In addition, the internal quality of the fruit
was not as strong as in the previous year resulting in lower pound solids per box.

The decrease in revenue for the fiscal year ended September 30, 2020, when compared to the fiscal year ended September 30, 2019, was due to a decrease in the price per pound
solids as well as a decrease in aggregate processed box production. The decrease in the price per pound solids in the market-place was a result of excess supply from domestic
and international growers. The decrease in aggregate processed box production was the result of greater fruit drop and smaller fruit size of Valencias in the then-current harvest
season as compared to the prior harvest season, offset in part by an increase in processed box production of the Early and Mid-season fruit.

The Company completed its harvest season in early May 2021 and was able to complete the harvest without any negative impact from the COVID-19 pandemic.

Total processed boxes harvested in fiscal year 2021 decreased by approximately 13.9%, as compared to fiscal year 2020. Pound solids decreased by approximately 24.2% for the
Early and Mid-Season crop and decreased by approximately 14.0% for the Valencia crop. The combination of these items resulted in approximately 7,938,000 fewer pound
solids sold in fiscal year 2021, as compared to fiscal year 2020.

Total processed boxes harvested in fiscal year 2020 decreased by approximately 7.5%, as compared to fiscal year 2019. Pound solids increased by approximately 6.4% and
decreased by approximately 14.1% for the Early and Mid-Season and Valencia oranges, respectively. The combination of these items resulted in approximately 3,149,000 fewer
pound solids sold in fiscal year 2020, as compared to fiscal year 2019.

The USDA, in its October 12, 2021 Citrus Crop Forecast for the 2021-22 harvest season, indicated its expectation that the Florida orange crop will decrease from approximately
52,800,000  boxes  for  the  2020-21  crop  year  to  approximately  47,000,000  boxes  for  the  2021-22  crop  year,  a  decrease  of  approximately  11.0%.  While  the  USDA  box
production is estimated to be lower than in the prior year, the Company anticipates that market prices will remain consistent with or slightly above the 2020-21 harvest season
market price levels, which is being driven by continued strong demand for NFC orange juice, along with anticipated declines in both Brazil and Florida box production.

The increase in operating expenses for the fiscal year 2021, as compared to the fiscal year 2020, primarily relates to grove management services it provides to third parties. As
mentioned above, the Company executed an agreement with an affiliated group of third parties to provide citrus grove caretaking and harvest and haul management services for
approximately 7,000 acres owned by such third parties. Under this agreement, for the fiscal years ended September 30, 2021 and 2020, the Company recorded approximately
$14,342,000 and $3,016,000, respectively, of operating expenses relating to these grove management services. Additionally, the increase in operating expenses is attributable to
the Company

31

 
purchasing additional citrus acres in May and October 2020, which resulted in cost of sales relating to these groves in the current fiscal year. Partially offsetting these increases
was a reduction in harvest and haul expenses attributable to a decrease in Early and Mid-season and Valencia boxes harvested.

The increase in operating expenses for the fiscal year 2020, as compared to the fiscal year 2019, primarily relates to the Company receiving less federal relief proceeds through
the Florida CRBG program relating to Hurricane Irma, which are recorded as a reduction of operating expenses, during fiscal year 2020, as compared to fiscal year 2019. The
Company  received  proceeds  of  approximately  $4,629,000  and  $15,597,000  through  the  Florida  CRBG  program  relating  to  Hurricane  Irma  during  the  fiscal  years  ended
September  30,  2020  and  2019,  respectively.  Additionally,  the  Company  recorded  additional  grove  management  services  expense  of  approximately  $3,016,000.  Partially
offsetting this increase in operating expenses was a reduction in harvesting and hauling costs experienced by the Company as a result of fewer processed boxes being harvested
during the fiscal year ended September 30, 2020 as compared to the same period in the prior year.

As a result of a lower gross profit percentage generated from grove caretaking management services, as compared to citrus sales generated from groves, the overall gross profit
percentage within the Alico Citrus segment was lower in fiscal year 2021 and 2020 and is expected to be lower in future fiscal years than prior fiscal years due to the execution
of the above-mentioned new caretaking services agreement.

The credit amounts shown in “Other” in operating expenses above, for the most part, represent federal relief proceeds received under the CRBG program for the fiscal years
ended September 30, 2021, 2020, and 2019.

Land Management and Other Operations

The table below presents key operating measures for the fiscal years ended September 30, 2021, 2020 and 2019:

(in thousands)

Revenue From:

Land and other leasing
Other

Total

Operating Expenses:

Land and other leasing
Water conservation
Other

Total
Gross Profit

Fiscal Year Ended
September 30,

2021

2020

Change

$

%

Fiscal Year Ended
September 30,

2020

2019

Change

$

%

  $

  $

  $

  $
  $

2,404     $
364      
2,768     $

762     $
—      
16      
778     $
1,990     $

2,683     $
455      
3,138     $

955     $
1,346      
6      
2,307     $
831     $

(279 )    
(91 )    
(370 )    

(193 )    
(1,346 )    
10      
(1,529 )    
1,159      

(10.4 )%  $
(20.0 )%   
(11.8 )%  $

(20.2 )%  $
(100.0 )%   
166.7 %    
(66.3 )%  $
139.5 %   $

2,683     $
455      
3,138     $

955     $
1,346      
6      
2,307     $
831     $

2,787     $
433      
3,220     $

1,047     $
1,206      
44      
2,297     $
923     $

(104 )    
22      
(82 )    

(92 )    
140      
(38 )    
10      
(92 )    

(3.7 )%
5.1 %
(2.5 )%

(8.8 )%
11.6 %
(86.4 )%
0.4 %
(10.0 )%

Land and other leasing include lease income from leases for grazing rights, hunting leases, a farm lease, a lease to a third party of an aggregate mine, leases of oil extraction
rights to third parties, and other miscellaneous income.

The decrease in revenues from Land Management and Other Operations for the fiscal year ended September 30, 2021, compared to the fiscal year ended September 30, 2020,
was primarily due to a reduction in the leased acreage relating to grazing and hunting leases. The reduction in the leased acreage was due to the sale of certain acres, which were
previously included under these lease arrangements, thus resulting in fewer acres now being leased under these grazing and hunting leases.

The decrease in operating expenses from Land Management and Other Operations for the fiscal year ended September 30, 2021, compared to the fiscal year ended September
30, 2020, was primarily due to the Company no longer pursuing its dispersed water storage project and, therefore, incurring no water conservation expenses for the fiscal year
ended September 30, 2021. On September 10, 2020, the Company sold approximately 10,700 acres on the western part of Alico Ranch to the State of Florida. Since the acres
involved in the sale would have been critical to its planned dispersed water storage project, the Company decided to no longer pursue the related permit approval activities.
Accordingly, the Company anticipates it will have no future expenses incurred relating to the dispersed water storage project. Additionally, the Company has seen a decrease in
ad valorem taxes due to certain ranch land sales.

32

 
 
 
 
   
 
 
   
 
 
 
 
   
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
       
       
       
   
   
       
       
       
   
   
     
       
     
       
   
     
       
     
       
   
   
   
The slight decrease in revenues from Land Management and Other Operations for the fiscal year ended September 30, 2020, compared to the fiscal year ended September 30,
2019, was primarily due to a reduction in the leased acreage relating to a cattle grazing lease.

Upon the Company selling approximately 10,700 acres on the western part of Alico Ranch to the State of Florida, as mentioned above, and deciding to no longer pursue permit
approval  activities  for  this  particular  project,  the  Company  wrote-down  approximately  $598,000  of  assets  relating  to  this  project  during  the  fourth  quarter  of  the  fiscal  year
ended September 30, 2020.

General and Administrative

General and administrative expenses for the fiscal year ended September 30, 2021 were approximately $9,453,000, compared to approximately $10,998,000 for the fiscal year
ended September 30, 2020.

The decrease in general and administrative expenses for the fiscal year ended September 30, 2021, as compared to the fiscal year ended September 30, 2020, was attributable to
(i) a reduction in legal expense of approximately $805,000, primarily resulting from the receipt of insurance proceeds for the reimbursement of  legal  fees  in  the  amount  of
approximately $658,000 during the fiscal year ended September 30, 2021 relating to corporate legal matters, (ii) a reduction in stock compensation expense of approximately
$241,000 in light of the fact that in the prior fiscal year, in January 2020 certain stock options had vested, which in turn resulted in an acceleration of expense in that prior fiscal
year, (iii) a reduction in payroll expenses for the fiscal year ended September 30, 2021 of approximately $259,000 relating to the resignation of a senior manager in December
2019 and the reduction in other administrative personnel made during fiscal year ended September 30, 2021 and (iv) a reduction in pension expense related to the Company’s
deferred  retirement  benefit  plan  of  approximately  $207,000  as  a  result  of  the  Company  terminating  such  plan  and  paying  out  each  of  the  plan  participants  in August  2020.
Partially offsetting this decrease was the Company’s incurring of approximately $200,000 in corporate advisory fees in the fiscal year ended September 30, 2021.

General and administrative expenses for the fiscal year ended September 30, 2020 were approximately $10,998,000, compared to approximately $15,146,000 for the fiscal year
ended September 30, 2019.

The decrease in general and administrative expenses for the fiscal year ended September 30, 2020, as compared to the fiscal year ended September 30, 2019, was primarily due
to  professional  fees,  relating  to  a  corporate  litigation  matter,  of  approximately  $2,300,000  being  incurred  for  the  fiscal  year  ended  September  30,  2019.  This  litigation  was
settled, and no further expenses were incurred relating to this matter during the fiscal year ended September 30, 2020. Additionally, as part of this settlement, the Company
recorded consulting and separation fees of $800,000 during the fiscal year ended September 30, 2019. The Company also experienced a reduction due to (i) a one-time pension
expense related to its deferred retirement benefit plan of approximately $965,000 in fiscal year 2019, (ii) a reduction in payroll expenses for the fiscal year ended September 30,
2020 of approximately $331,000 relating to one of the senior managers resigning in December 2019 and a reduction in bonuses granted to senior management, (iii) a decrease in
stock compensation expense of approximately $204,000 as a result of certain stock options expense being accelerated in fiscal year ended September 30, 2020 and (iv) other
smaller  decreases  in  rent,  consulting  and  Board  of  Director  fees  aggregating  approximately  $445,000.  Partially  offsetting  these  decreases  was  a  lower  amount  of  stock
compensation expense of $823,000 recognized in fiscal year ended September 30, 2019 as a result of a former senior executive forfeiting his stock options as part of the settled
litigation and an increase in Directors and Officers insurance of approximately $247,000.

Other Income, net

Other income, net, for the fiscal years ended September 30, 2021 and 2020 was approximately $31,947,000 and approximately $24,456,000, respectively. The increase in other
income, net was primarily due to the Company recognizing significant gains on sales of real estate, property and equipment and assets held for sale in both fiscal years. For the
fiscal year ended September 30, 2021, the Company recorded gains on sale of real estate, property and equipment and assets held for sale of approximately $35,898,000 relating
primarily to the sale of approximately 19,776 acres from the Alico Ranch to several third parties. For the fiscal year ended September 30, 2020, the Company recognized a gain
on sale of real estate, property and equipment and assets held for sale of approximately $30,424,000. Additionally, a decrease in interest expense of approximately $1,994,000
for the fiscal year ended September 30, 2021, as compared to the fiscal year ended September 30, 2020, was primarily due to the reduction of the Company’s long-term debt
from the making of mandatory principal payments and certain prepayments. In addition, the Company maintained lower balances on both its working capital line of credit and
revolving line of credit, which also resulted in reduced interest expense.

Other income, net, for the fiscal years ended September 30, 2020 and 2019 was approximately $24,456,000 and approximately $5,019,000, respectively. The increase in other
income, net was primarily due to the Company recording a higher gain on sale of real estate, property and equipment and assets held for sale in fiscal year 2020, as compared to
fiscal year 2019. In fiscal year 2020, the Company recorded a gain of approximately $30,424,000, which was generated primarily from the sale of land on its West Ranch in
September  2020  to  the  State  of  Florida.  For  the  fiscal  year  ended  September  30,  2019,  the  Company  recorded  a  gain  of  approximately  $13,166,000,  which  was  generated
primarily for the sale of land on its West Ranch in September 2019. Additionally, the Company recognized a reduction of approximately $1,199,000 in interest expense in fiscal
year 2020 as a result of (i) the reduction of its long-term debt attributable to making its mandatory principal payments, (ii) the Company prepaying approximately $4,455,000 on
its debt obligations and (iii) a reduction in interest rates.  

33

 
Income Taxes

For the fiscal years ended September 30, 2021, 2020 and 2019, the provision for income taxes was approximately $11,567,000, $7,663,000 and $12,783,000, respectively, and
the related effective income tax rates were approximately 24.94%, 24.42% and 25.45%, respectively. The increase in the dollar amount of the tax provision for the fiscal year
ended September 30, 2021 is the result of the Company generating greater net income during the current fiscal year as compared to the prior fiscal year. The decrease in the
dollar amount of the tax provision for the fiscal year ended September 30, 2020 was the result of the Company generating less net income during fiscal year 2020, as compared
to the prior fiscal year.

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 Alico's fiscal year produce the majority of the Company's annual revenue. Working capital requirements
are typically greater in the first and fourth quarters of the fiscal year, coinciding with harvesting cycles. 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.

Liquidity and Capital Resources

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

(in thousands)

Cash and cash equivalents and restricted cash
Total current assets
Total current liabilities
Working capital
Total assets
Principal amount of term loans and lines of credit
Current ratio

Sources and Uses of Liquidity and Capital

September 30,

2021

2020

Change

  $
  $
  $
  $
  $
  $

886     $
54,913     $
22,306     $
32,607     $
433,217     $
126,294     $
2.46 to 1    

19,687     $
51,899     $
21,158     $
30,741     $
423,937     $
151,983     $
2.45 to 1    

(18,801 )
3,014  
1,148  
1,866  
9,280  
(25,689 )

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, debt service  costs  including  interest  and  principal  payments  on  term  loans  and
other credit facilities and acquisitions.

Management  believes  that  a  combination  of  cash-on-hand,  cash  generated  from  operations,  asset  sales  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.

Borrowing Facilities and Long-term Debt

Alico has a $70,000,000 working capital line of credit, of which approximately $69,664,000 is available for general use as of September 30, 2021, and a $25,000,000 revolving
line of credit, all of which is available for general use as of September 30, 2021 (see Note 6. “Long-Term Debt and Lines of Credit" to the accompanying Consolidated Financial
Statements). Additionally, effective May 1, 2021, the Company converted its Met Fixed-Rate Term Loans into interest bearing only loans with a balloon payment of the balance
due at maturity, which is November 1, 2029. Such conversion has increased available cash and can be expected to continue to increase the available cash for the foreseeable
future. With the increase in available cash, the Company could utilize the available cash for other possible uses such as paying down indebtedness, citrus grove acquisitions,
share repurchases, and additional increased dividends. If the Company chooses to pursue significant growth and other corporate opportunities, such as the transaction whereby it
acquired 3,280 citrus grove acres on October 30, 2020 for $18,230,000, pay down of

34

 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
indebtedness,  engaging  in  share  repurchases  or  paying  increased  dividends, these  actions could  have  a  material  adverse  impact  on  its  cash  balances  and  may require  the
Company  to finance  such  activities  by  drawing  down o n 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 adversely impact Alico's ability to pursue different growth and other corporate opportunities.

The level of debt could have important consequences on Alico's business, including, but not limited to, increasing its vulnerability to general adverse economic and industry
conditions, limiting the availability of cash flow 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 its business and industry.

Alico debt covenants under its credit facilities 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 years, or approximately $169,730,000 applicable
for the year ended September 30, 2021, (iii) minimum current ratio of 1.50 to 1.00, (iv) debt to total assets ratio not greater than .625 to 1.00, and, (v) solely in the case of the
WCLC, a limit on capital expenditures of $30,000,000 per fiscal year. As of September 30, 2021, the Company was in compliance with all of the financial covenants.

Cash Management Impacts 

Cash and cash equivalents and restricted cash decreased from approximately $19,687,000 as of September 30, 2020 to approximately $886,000 as of September 30, 2021. Cash
and cash equivalents and restricted cash decreased from approximately $23,838,000 as of September 30, 2019 to approximately $19,687,000 as of September 30, 2020. The
components of these changes are discussed below.

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, 2021, 2020 and 2019:

(in thousands)

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

Fiscal Year Ended September 30,
2020

2021

2019

  $

  $

16,504     $
(3,268 )  
(32,037 )  
(18,801 )   $

1,049     $
9,489    
(14,689 )  
(4,151 )   $

48,832  
(4,960 )
(52,294 )
(8,422 )

35

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Net Cash Provided By Operating Activities

(in thousands)

  $

Net income
Depreciation, depletion and amortization
Debt issue costs expense
Deferred income tax expense
Cash surrender value
Deferred retirement benefits
Gain on sale of real estate, property and equipment and assets held
for sale
Inventory net realizable value adjustment
Loss on disposal of property and equipment
Change in fair value of derivatives
Impairment of long-lived assets
Impairment of right-of-use asset
Insurance proceeds received for damage to property and equipment
Stock-based compensation expense
Change in working capital

Net cash provided by operating activities

  $

2020     Change

Fiscal Year Ended
September 30,
2021    
34,820     $
15,122      
179      
2,249      
(14 )    
—      

23,714     $
14,282      
238      
7,603      
(10 )    
(5,226 )    

(35,898 )    
—      
2,338      
—      
—      
—      
(103 )    
1,230      
(3,419 )    
16,504     $

(30,424 )    
—      
1,382      
—      
598      
87      
—      
1,306      
(12,501 )    
1,049     $

Fiscal Year Ended
September 30,
2020    
23,714     $
14,282      
238      
7,603      
(10 )    
(5,226 )    

2019    
37,450     $
13,603      
321      
3,267      
11      
829      

(30,424 )    
—      
1,382      
—      
598      
87      
—      
1,306      
(12,501 )    
1,049     $

(13,166 )    
808      
244      
989      
152      
—      
(486 )    
824      
3,986      
48,832     $

Change

(13,736 )
679  
(83 )
4,336  
(21 )
(6,055 )

(17,258 )
(808 )
1,138  
(989 )
446  
87  
486  
482  
(16,487 )
(47,783 )

11,106     $
840      
(59 )    
(5,354 )    
(4 )    
5,226      

(5,474 )    
—      
956      
—      
(598 )    
(87 )    
(103 )    
(76 )    
9,082      
15,455     $

The increase in net cash provided by operating activities for the fiscal year ended September 30, 2021, as compared to the fiscal year ended September 30, 2020, was primarily
due to an increase in net income and an increase in working capital which was primarily driven by an increase in accounts payable and timing of income tax payments. The
increase in accounts payable relates to the timing and billing of fertilizer and chemical applications in the citrus groves. Offsetting a significant portion of this increase was the
amount of gain on sale of real estate, property and equipment and assets held for sale being greater in the fiscal year ended September 30, 2021 as compared to the prior year,
primarily resulting from a greater number of acres being sold in the current fiscal year.

The decrease in net cash provided by operating activities for the fiscal year ended September 30, 2020, as compared to the same period in fiscal year 2019, was primarily due to
(i) an increase in gain on sale of real estate, property and equipment and assets held for sale in the fiscal year ended September 30, 2020, relating to the sale of certain sections
of  the  West  Ranch,  (ii)  a  decrease  in  net  income,  which  was  primarily  driven  by  decreased  citrus  sales,  (iii)  a  decrease  in  the  deferred  retirement  benefit  as  a  result  of  the
Company terminating its pension plan and paying all participants on August 30, 2020 and (iv) a decrease in working capital as a result of the payment of income taxes and an
increase in accounts receivable related to the Company’s grove management services whereby the Company pays all growing costs and then is reimbursed in the future from
proceeds of fruit sales of the third-party.  

Due to the seasonal nature of Alico's business, working capital requirements are typically greater in the first and fourth quarters of its fiscal year. Cash flows from operating
activities typically improve in the second and third fiscal quarters, as sales of its harvested citrus are made.

36

 
 
 
     
     
       
 
 
 
   
 
   
   
   
   
   
   
   
   
 
   
   
   
   
   
 
Net Cash (Used In) Provided By Investing Activities

The following table details the items contributing to Net Cash (Used In) Provided By Investing Activities for the fiscal years ended September 30, 2021, 2020 and 2019:

(in thousands)

Fiscal Year Ended
September 30,

Fiscal Year Ended
September 30,

Purchases of property and equipment
Purchases of citrus groves
Net proceeds from sale of real estate, property and equipment and
assets held for sale
Insurance proceeds received for damage to property and equipment
Change in deposits on purchase of citrus trees
Advances on notes receivables, net
Purchases of mineral rights
Other

Net cash (used in) provided by investing activities

  $

2021

2020

    Change

  $

(22,258 )   $
(18,527 )  

(18,785 )   $
(2,920 )    

(3,473 )   $
(15,607 )    

2020
(18,785 )   $
(2,920 )    

37,266  
103  
217  
371  
(453 )  
13  
(3,268 )   $

31,541      
—      
(458 )    
136      
—      
(25 )    
9,489     $

5,725      
103    
675      
235      
(453 )    
38      
(12,757 )   $

31,541      
—      
(458 )    
136      
—      
(25 )    
9,489     $

2019

Change

(18,050 )   $
(1,950 )    

14,602      
486      
(108 )    
60      
—      
—      
(4,960 )   $

(735 )
(970 )

16,939  
(486 )
(350 )
76  
—  
(25 )

14,449

The shift from net cash provided by investing activities for the fiscal year ended September 30, 2020 to net cash used in investing activities for the fiscal year ended September
30, 2021 was primarily due to the use of funds to purchase approximately 3,280 gross acres located in Hendry County for a purchase price of approximately $18,230,000 in
October 2020 and the acquisition of additional smaller citrus groves. Partially offsetting this shift was net proceeds received for the sale of real estate, property and equipment
and assets held for sale being greater in the fiscal year ended September 30, 2021 as compared to the same period in the prior year (see Note 4. “Assets Held for Sale” and Note
5. “Property & Equipment, Net” to the accompanying Consolidated Financial Statements), including the Company’s receipt of approximately $5,725,000 more proceeds from
the sale of ranch land to various third parties than the proceeds received in the fiscal year ended September 30, 2020.

The shift from net cash used in investing activities for the fiscal year ended September 30, 2019 to net cash provided by investing activities for the fiscal year ended September
30, 2020 was primarily due to an increase in proceeds received on the sale of certain assets sold during fiscal year 2020, as compared to fiscal year 2019. This is due to the
Company divesting of more acres of land in fiscal year 2020, as compared to fiscal year 2019 (see Note 4. “Assets Held for Sale” and Note 5. “Property & Equipment, Net” to
the accompanying Consolidated Financial Statements).

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, 2021, 2020 and 2019:

(in thousands)

Repayments on revolving lines of credit
Borrowings on revolving lines of credit
Principal payments on term loans
Treasury stock purchases
Payment on termination of sugarcane agreement
Dividends paid
Deferred financing costs
Capital contribution received from noncontrolling interest

Net cash used in financing activities

Fiscal Year Ended
September 30,

2021

(50,735 )   $
47,793      
(21,957 )    
—      
—    
(7,138 )    
—      
—      
(32,037 )   $

  $

  $

2020
(114,581 )   $
117,523      
(15,198 )    
(238 )    
—      
(2,466 )    
(23 )    
294      
(14,689 )   $

    Change

Fiscal Year Ended
September 30,

2020

2019

Change

63,846     $ (114,581 )   $
117,523      
(69,730 )    
(15,198 )    
(6,759 )    
(238 )    
238      
—      
—    
(2,466 )    
(4,672 )    
(23 )    
23      
294      
(294 )    
(14,689 )   $
(17,348 )   $

(89,231 )   $
86,546      
(10,900 )    
(25,576 )    
(11,300 )    
(1,833 )    
—      
—      
(52,294 )   $

(25,350 )
30,977  
(4,298 )
25,338  
11,300  
(633 )
(23 )
294  
37,605

The increase in net cash used in financing activities for the fiscal year ended September 30, 2021, as compared to the fiscal year ended September 30, 2020, was primarily due to
the Company paying down a greater amount on its long-term debt during the fiscal year ended September 30, 2021, as compared to the prior year. During fiscal year ended
September  30,  2021,  the  Company  prepaid  approximately  $10,312,000  of  principal  on  its  fixed  rate  term  loans  with  MetLife  and  also  paid  approximately  $4,070,000  of
principal on one of its loans

37

 
 
 
     
     
       
 
 
 
 
 
   
   
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
     
     
       
 
 
 
   
   
   
   
 
   
   
   
 
   
   
   
 
outstanding with Prudential which matured in September 2021. Partially offsetting these increased payments was the conversion of the Company’s Met Fixed-Rate Term Loans
into interest bearing only loans with a balloon payment of the balance due on November 1, 2029. Additionally, the Company paid a greater amount of dividends to stockholders
of the Company’s common stock during the current fiscal year, as compared to the prior year, as a result of the Company increasing its annual dividend to $2.00 per common
share in June 2021. The Company also paid down, net of borrowings, its revolving line of credit during the current fiscal year.

The decrease in net cash used in financing activities for the fiscal year ended September 30, 2020, as compared to the fiscal year ended September 30, 2019, was primarily due to
the Company repurchasing its common shares through a tender offer in October 2018 for an aggregate approximate amount of $25,576,000 and the termination of its 2014 Post-
Closing Agreement in March 2019 pursuant to which the Company paid $11,300,000. Partially offsetting this shift was a prepayment of one of its long-term debt obligations in
November 2019 in the amount of $4,455,000.

Alico had $0 outstanding on its revolving lines of credit as of September 30, 2021 and approximately $94,664,000 remaining availability.

The WCLC line of credit agreement provides for Rabo Agrifinance, Inc. to issue up to $2,000,000 in letters of credit on the Company’s behalf. As of September 30, 2021, there
was approximately $336,000 in outstanding letters of credit, which correspondingly reduced Alico's availability under the line of credit.

Contractual Obligations

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, 2021 and the future periods in which such obligations are expected to be settled in cash.

(in thousands)

Long-Term Debt
Interest on Long-Term Debt
Operating Leases
Tree Purchase Commitments
Total

Purchase Commitments

Total

<1 Year

Payments Due by Period
1-3 Years

3-5 Years

5+ Years

  $

  $

126,294     $
30,176    
371    
2,405    
159,246     $

4,285     $
4,281    
324    
2,405    
11,295     $

8,570     $
8,182    
47    
—    
16,799     $

8,570     $
7,676    
—    
—    
16,246     $

104,869  
10,037  
—  
—  
114,906

The  Company  enters  into  contracts  for  the  purchase  of  citrus  trees  during  the  normal  course  of  its  business. As  of  September  30,  2021,  the  Company  had  approximately
$2,405,000 relating to outstanding commitments for these purchases, which will be paid upon delivery.

Impact of Inflation and Changing Prices

Our financial statements included in this Annual Report on Form 10-K have been prepared in accordance with U.S. GAAP, which requires us to measure financial position and
operating results primarily in terms of historic dollars. Changes in the relative value of money due to inflation or recession generally are not considered. We are exposed to the
impact  of  inflation  on  our  cost  of  products  sold.  We  use  a  number  of  strategies  to  mitigate  the  effects  of  cost  inflation  including  commodity  hedging  and  pursuing  cost
productivity initiatives. We experienced higher inflation in 2021 and expect to experience increased inflation in 2022.  Pricing actions and supply chain productivity initiatives
introduced at the end of 2021 will mitigate a portion of this inflationary pressure, but we do not expect such benefits will fully offset the incremental costs in 2022.

Critical Accounting Policies and Estimates

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.  Management  considers  an
accounting estimate to be critical if it is made in accordance with generally accepted accounting principles, involves a significant level of estimation uncertainty, and has had or
is reasonably likely to have a material impact on the Company’s financial condition or results of operations. Alico considers policies and estimates relating to the following
matters to be critical accounting policies:

Revenue Recognition

The Company recognizes revenue at the amount it expects to be entitled to be paid, determined when control of the products or services is transferred to its customers, which
occurs upon delivery of and acceptance of the fruit by the customer and the Company has a right to payment.

38

 
 
 
 
 
 
 
   
   
   
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
For grove management services, the Company recognizes operating revenue, including a management fee, when services are rendered and consumed. 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.

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.

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.

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 years ended September 30, 2021, 2020 and 2019, the Company did not record any valuation allowances. 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, 2021 and 2020, 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

39

 
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 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  Supplementary  Data"  -  Note  1.  "Description  of  Business  and  Basis  of  Presentation"  for  additional  information  about  the  impact  of
accounting pronouncements.

Subsequent Events

On  October  15,  2021  and  November  5,  2021,  the  Company  awarded  2,500  and  2,224  restricted  shares  of  the  Company’s  common  stock  to  certain  executives  and  senior
managers under the 2015 Plan at a weighted average fair value of $35.77 per common share, with 2,500 vesting on January 1, 2022 and the remaining shares vesting on January
1, 2023.

On December 2, 2021, the Board of Directors of the Company declared a cash dividend for the first quarter of fiscal year 2022 of $0.50 per share on its outstanding common
stock to be paid to stockholders of record as of December 31, 2021, with payment expected on January 14, 2022.

On December 3, 2021, the State of Florida purchased, under the Florida Forever program, approximately 1,638 acres of the Alico Ranch for approximately $5,675,000 pursuant
to an option agreement entered into on September 21, 2021 between the State of Florida and the Company.

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, 2021. The Company held various financial instruments as of September 30, 2021 and 2020, 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 $395,000 for the fiscal year ended September 30, 2021.

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.

Item 8. Financial Statements and Supplementary Data

41

 
 
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.

42

Page

43

44
45
46
47
48

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

Opinions on the Financial Statements and Internal Control Over Financial Reporting

Report of Independent Registered Public Accounting Firm

We have audited the accompanying consolidated balance sheets of Alico, Inc. and its subsidiaries (the Company) as of September 30, 2021 and 2020, the related consolidated
statements of operations, changes in equity and cash flows for each of the years in the three-year period ended September 30, 2021, and the related notes to the consolidated
financial statements (collectively, the financial statements). In our opinion, the financial statements present fairly, in all material respects, the financial position of the Company
as of September 30, 2021 and 2020, and the results of its operations and its cash flows for each of the years in the three-year period ended September 30, 2021, in conformity
with accounting principles generally accepted in the United States of America.

Basis for Opinion

These financial statements are the responsibility of the Company’s management. Our responsibility is to express an opinion on the Company’s financial statements 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 audit to obtain reasonable assurance about
whether the financial statements are free of material misstatement, whether due to error or fraud. The Company is not required to have, nor were we engaged to perform, an
audit of its internal control over financial reporting. As part of our audits we are required to obtain an understanding of internal control over financial reporting but not for the
purpose of expressing an opinion on the effectiveness of the Company’s internal control over financial reporting. Accordingly, we express no such opinion.

Our audits 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. We believe
that our audits provide a reasonable basis for our opinion.

Critical Audit Matters

Critical  audit  matters  are  matters  arising  from  the  current  period  audit  of  the  financial  statements  that  were  communicated  or  required  to  be  communicated  to  the  audit
committee  and  that:  (1)  relate  to  accounts  or  disclosures  that  are  material  to  the  financial  statements  and  (2)  involved  our  especially  challenging,  subjective  or  complex
judgments. We determined that there are no critical audit matters.

/s/ RSM US LLP
We have served as the Company's auditor since 2007.
Orlando, Florida
December 7, 2021

43

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

ASSETS

September 30,

2021

2020

Current assets:

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

Total current assets

Restricted cash
Property and equipment, net
Goodwill
Other non-current assets
Total assets

LIABILITIES AND STOCKHOLDERS' EQUITY

Current liabilities:

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

Total current liabilities

Long-term debt:

Principal amount, net of current portion
Less: deferred financing costs, net
Long-term debt less current portion and deferred financing costs, net

Lines of credit
Deferred income tax liabilities, net
Other liabilities

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 shares issued and 7,526,004 and
7,492,524 shares outstanding at September 30, 2021 and September 30, 2020, respectively
Additional paid in capital
Treasury stock, at cost, 890,141 and 923,621 shares held at September 30, 2021 and September 30, 2020,
respectively
Retained earnings

Total Alico stockholders' equity

Noncontrolling interest

Total stockholders' equity
Total liabilities and stockholders' equity

  $

  $

  $

  $

886  
6,105  
43,377  
3,233  
160  
1,152  
54,913  
—  
373,231  
2,246  
2,827  
433,217  

7,274  
9,872  
4,285  
875  
22,306  

122,009  
(986 )
121,023  
—  
41,977  
306  
185,612  

—  

8,416  
19,989  
(29,853 )

243,651  
242,203  
5,402  
247,605  
433,217  

  $

  $

  $

  $

3,163  
4,347  
40,855  
781  
1,366  
1,387  
51,899  
16,524  
350,061  
2,246  
3,207  
423,937  

3,533  
7,095  
9,145  
1,385  
21,158  

139,106  
(1,151 )
137,955  
2,942  
39,728  
372  
202,155  

—  

8,416  
19,685  
(30,779 )

219,019  
216,341  
5,441  
221,782  
423,937

See accompanying notes to the consolidated financial statements.

44

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

Operating revenues:

Alico Citrus
Land Management and Other Operations

Total operating revenues

Operating expenses:

Alico Citrus
Land Management and Other Operations

Total operating expenses

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

Investment and interest income, net
Interest expense
Gains on sale of real estate, property and equipment and assets held for sale
Change in fair value of derivatives
Other income (expense), net
Total other income, net
Income before income taxes
Income tax provision
Net income
Net loss (income) attributable to noncontrolling interests
Net income attributable to Alico, Inc. common stockholders
Per share information attributable to Alico, Inc. common stockholders:
Earnings per common share:

Basic
Diluted

Weighted-average number of common shares outstanding:

Basic
Diluted

Cash dividends declared per common share

2021

Fiscal Year Ended September 30,
2020

2019

  $

105,796     $
2,768    
108,564    

89,369     $
3,138    
92,507    

119,031  
3,220  
122,251  

83,893    
778    
84,671    
23,893    
9,453    
14,440    

23    
(3,987 )  
35,898    
—    
13    
31,947    
46,387    
11,567    
34,820    
39    
34,859     $

4.64     $
4.64     $

7,516    
7,519    
1.36     $

72,281    
2,307    
74,588    
17,919    
10,998    
6,921    

98    
(5,981 )  
30,424    
—    
(85 )  
24,456    
31,377    
7,663    
23,714    
(52 )  
23,662     $

3.16     $
3.16     $

7,484    
7,496    
0.36     $

59,594  
2,297  
61,891  
60,360  
15,146  
45,214  

49  
(7,180 )
13,166  
(989 )
(27 )
5,019  
50,233  
12,783  
37,450  
383  
37,833  

5.06  
5.05  

7,472  
7,493  
0.24

  $

  $
  $

  $

See accompanying notes to the consolidated financial statements.

45

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

September 30, 2018
Net income (loss)
Dividends
Treasury stock purchases
ASC 610-20 adoption
Stock-based compensation:

Directors
Executives
Executive forfeiture

September 30, 2019
Net income
Dividends
Treasury stock purchases
Capital contribution received
from noncontrolling interest
Stock-based compensation:

Directors
Executives and managers

September 30, 2020
Net income (loss)
Dividends
Stock-based compensation:

Directors
Executives and managers

September 30, 2021

Common stock

Shares

    Amount

Additional
Paid-In
Capital

    Treasury     Retained    

Stock

    Earnings

Total
Alico, Inc.
Equity

Non-

controlling    

Interest

Total
Equity

8,416     $
—      
—      
—      
—      

—      
—      
—      
8,416      
—      
—      
—      

8,416     $
—      
—      
—      
—      

—      
—      
—      
8,416      
—      
—      
—      

20,126     $
—      
—      
—      
—      

(300 )    
778      
(823 )    
19,781      
—      
—      
—      

(7,536 )   $
—      
—      
(25,576 )    
—      

1,169      
—      
—      
(31,943 )    
—      
—      
(238 )    

151,111     $
37,833      
(1,792 )    
—      
10,897      

—      
—      
—      
198,049      
23,662      
(2,692 )    
—      

172,117     $
37,833      
(1,792 )    
(25,576 )    
10,897      

869      
778      
(823 )    
194,303      
23,662      
(2,692 )    
(238 )    

5,478     $
(383 )    
—      
—      
—      

—      
—      
—      
5,095      
52      
—      
—      

177,595  
37,450  
(1,792 )
(25,576 )
10,897  

869  
778  
(823 )
199,398  
23,714  
(2,692 )
(238 )

—      

—      

—      

—      

—      

—      

294      

294  

—      
—      
8,416      
—      
—      

—      
—      
8,416     $

—      
—      
8,416      
—      
—      

—      
—      
8,416     $

(669 )    
573      
19,685      
—      
—      

1,402      
—      
(30,779 )    
—      
—      

—      
—      
219,019      
34,859      
(10,227 )    

733      
573      
216,341      
34,859      
(10,227 )    

74      
230      
19,989     $

770      
156      
(29,853 )   $

—      
—      
243,651     $

844      
386      
242,203     $

—      
—      
5,441      
(39 )    
—      

—      
—      
5,402     $

733  
573  
221,782  
34,820  
(10,227 )

844  
386  
247,605

See accompanying notes to the consolidated financial statements.

46

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

Net cash provided by operating activities:

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

Depreciation, depletion and amortization
Debt issue costs expense
Deferred income tax expense
Cash surrender value
Deferred retirement (expense) benefit
Gain on sale of real estate, property and equipment and assets held for sale
Inventory net realizable value adjustment
Loss on disposal of property and equipment
Change in fair value of derivatives
Impairment of long-lived assets
Impairment of right-of-use-asset
Insurance proceeds received for damage to property and equipment
Stock-based compensation expense
Changes in operating assets and liabilities:

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

Net cash provided by operating activities

Cash flows from investing activities:

Purchases of property and equipment

Purchases of citrus groves
Net proceeds from sale of real estate, property and equipment and assets held for sale
Insurance proceeds received for damage to property and equipment
Change in deposits on purchase of citrus trees
Advances on notes receivables, net
Purchases of mineral rights
Other

Net cash (used in) provided by investing activities

Cash flows from financing activities:

Repayments on revolving lines of credit
Borrowings on revolving lines of credit
Principal payments on term loans
Treasury stock purchases
Payment on termination of sugarcane agreement
Dividends paid
Deferred financing costs
Capital contribution received from noncontrolling interest

Net cash used in financing activities

Net decrease in cash and cash equivalents and restricted cash
Cash and cash equivalents and restricted cash at beginning of the period

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

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

Supplemental disclosure of non-cash investing and financing activities:
Dividends declared but unpaid

2021

Fiscal Year Ended September 30,
2020

2019

  $

34,820  

  $

23,714  

  $

15,122  
179  
2,249  

(14 )  
—  

(35,898 )  

—  
2,338  
—  
—  
—  
(103 )  
1,230  

(1,758 )  
(2,522 )  
(115 )  
(2,452 )  
575  
3,429  
—  
(576 )  

16,504  

(22,258 )  
(18,527 )  

37,266  
103  
217  
371  
(453 )  
13  
(3,268 )  

(50,735 )  
47,793  
(21,957 )  

—  
—  
(7,138 )  
—  
—  

(32,037 )  
(18,801 )  
19,687  
886  

  $

3,940  
11,770  

  $
  $

14,282  
238  
7,603  

(10 )  
(5,226 )  
(30,424 )  

—  
1,382  
—  
598  
87  
—  
1,306  

(3,634 )  
(712 )  
(135 )  
(781 )  
(839 )  
(1,530 )  
(5,536 )  
666  
1,049  

(18,785 )  
(2,920 )  

31,541  
—  
(458 )  
136  
—  
(25 )  

9,489  

(114,581 )  
117,523  
(15,198 )  
(238 )  
—  
(2,466 )  
(23 )  
294  
(14,689 )  
(4,151 )  
23,838  
19,687  

  $

5,832  
6,403  

  $
  $

3,763  

  $

674  

  $

  $

  $
  $

  $

37,450  

13,603  
321  
3,267  
11  
829  
(13,166 )
808  
244  
989  
152  
—  
(486 )
824  

1,531  
82  
(211 )
15  
288  
(1,113 )
3,216  
178  
48,832  

(18,050 )
(1,950 )

14,602  
486  
(108 )
60  
—  
—  
(4,960 )

(89,231 )
86,546  
(10,900 )
(25,576 )
(11,300 )
(1,833 )
—  
—  
(52,294 )
(8,422 )
32,260  
23,838  

6,940  
6,285  

449

See accompanying notes to the consolidated financial statements.

47

 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
   
 
 
 
 
 
 
   
 
 
   
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
ALICO, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

Note 1. Description of Business and Basis of Presentation

Description of Business

Alico,  Inc.,  together  with  its  subsidiaries  (collectively,  “Alico”,  the  “Company",  "we",  "us"  or  "our”),  is  a  Florida  agribusiness  and  land  management  company  owning
approximately 83,000 acres of land and approximately 90,000 acres of mineral rights throughout Florida. Alico holds these mineral rights on substantially all its owned acres,
with additional mineral rights on other acres. The Company manages its land based upon its primary usage, and reviews its performance based upon two primary classifications:
(i) Alico Citrus and (ii) Land Management and Other Operations. Financial results are presented based upon its  two business segments (Alico Citrus and Land Management 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 U.S. 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: (i) Alico Citrus and (ii) Land Management and Other Operations.

Principles of Consolidation

The  Financial  Statements  include  the  accounts  of Alico  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 Skink Mitigation, LLC and Citree Holdings 1, LLC (“Citree”). 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. 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.

Noncontrolling Interest in Consolidated Subsidiary

The  Financial  Statements  include  all  assets  and  liabilities  of  the  less-than-100%-owned  subsidiary  the  Company  controls,  Citree. Accordingly,  the  Company  has  recorded  a
noncontrolling  interest  in  the  equity  of  such  entity.  Citree  had  net  loss  of  $79,479 for the fiscal year ended September 30, 2021, net income of $107,051  for  the  fiscal  year
ended September 30, 2020, and a net loss of $781,783 for the fiscal year ended September 30, 2019, respectively, of which a net loss of $40,535, a net income of $54,596, and a
net loss of $398,709 were attributable to the Company for the fiscal years ended September 30, 2021, 2020 and 2019, respectively. The shift to net income for the fiscal year
ended September 30, 2020 was the result of reimbursements received under the federal relief program relating to Hurricane Irma, aggregating approximately $493,000.

48

 
 
Recent Accounting Pronouncements

In December 2019, the FASB issued ASU 2019-12, which simplifies the accounting for income taxes by removing certain exceptions to the general principles in the existing
guidance for income taxes and making other minor improvements. The amendments in the ASU are effective for the Company on October 1, 2021. The Company does not
expect the adoption of ASU 2019-12 will have a material impact on its consolidated financial statements and will adopt the standard effective October 1, 2021.

In  March  2020,  the  FASB  issued ASU  2020-04,  Reference  Rate  Reform  (Topic  848):  Facilitation  of  the  Effects  of  Reference  Rate  Reform  on  Financial  Reporting,  which
provides temporary optional expedients and exceptions for applying generally accepted accounting principles to contracts, hedging relationships and other transactions affected
by reference rate reform. The Company’s floating rate notes and variable funding notes bear interest at fluctuating interest rates based on LIBOR. Because LIBOR will cease to
exist, the Company will need to renegotiate its loan agreements but the Company cannot predict what alternative index would be negotiated with its lenders. ASU 2020-04 is
currently effective on or before December 31, 2022 and upon adoption may be applied prospectively to contract modifications made. The Company is currently assessing the
impact of adopting this standard and the impact on its consolidated financial statements.

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.

Recently Adopted Accounting Pronouncements

In  January  2017,  the  FASB  issued  Accounting  Standards  Update  (“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. The Company adopted ASU 2017-04 effective October 1, 2020, using the prospective approach, and will apply this standard in future impairment tests.

In August  2018,  the  FASB  issued ASU  2018-13,  “Fair  Value  Measurement  (Topic  820):  Disclosure  Framework  -  Changes  to  the  Disclosure  Requirements  for  Fair  Value
Measurements” (“ASU 2018-13”), which aims to improve the overall usefulness of disclosures to financial statement users and reduce unnecessary costs to companies when
preparing  fair  value  measurement  disclosures.  ASU  2018-13  became  effective  for  annual  and  interim  periods  in  the  fiscal  years  beginning  after  December  15,  2019.
Retrospective adoption is required, except for certain disclosures, which will be required to be applied prospectively for only the most recent interim or annual period presented
in the initial fiscal year of adoption. The Company adopted ASU 2018-13 effective October 1, 2020, and the adoption of this standard did not have a material impact on the
Company’s consolidated financial statements.

In November 2018, the FASB issued ASU 2018-19, “Codification Improvements to Topic 326, Financial Instruments-Credit Losses.” ASU 2018-19 clarifies that receivables
arising  from  operating  leases  are  not  within  the  scope  of  Subtopic  326-20.  Instead,  impairment  of  receivables  arising  from  operating  leases  should  be  accounted  for  in
accordance  with  Leases  (Topic  842).  The  standard  is  effective  for  the  Company  on  October  1,  2020,  with  early  adoption  permitted.  The  Company  adopted ASU  2018-19
effective October 1, 2020, and the adoption of this standard did not have a material impact on the Company’s consolidated financial statements.

The COVID-19 Pandemic

On March 11, 2020, the World Health Organization declared the current novel coronavirus outbreak (“COVID-19”) to be a global pandemic. In response to this declaration and
the rapid spread of COVID-19 within the United States, federal, state and local governments throughout the country have imposed varying degrees of restrictions on social and
commercial activity to promote social distancing in an effort to slow the spread of the illness. These measures have had a significant adverse impact upon many sectors of the
economy, including certain agriculture businesses. To date, the Company has experienced no material adverse impact from this pandemic.

On  November  4,  2021,  the  Occupational  Safety  and  Health Administration  (“OSHA”)  posted  an  Emergency  Temporary  Standard  (“ETS”)  on  mandating  that  all  private
employers with 100 or more employees ensure their employees are COVID-19 fully vaccinated before entering the employer’s worksite or, at the employer’s option, require
employees who remain unvaccinated and want to come to the worksite to wear an approved face covering and produce a negative COVID-19 test at least weekly. Pursuant to
the ETS, employers must offer up to four hours of additional paid time off, including travel time, per vaccine dose to allow employees to be vaccinated and reasonable time and
paid  sick  leave  to  recover  from  side  effects  experienced  after  each  vaccine  dose.  Pursuant  to  the  ETS,  the  ETS  remains  in  effect  for  a  maximum  of  six  months.  This  ETS
implements President Biden’s COVID-19 Action Plan, which aims to accelerate the pace of COVID-19 vaccinations in the United States.

49

 
 
Pursuant to the ETS, the ETS is effective immediately upon its publication in the Federal Register. Pursuant to the ETS, employers must comply with most requirements within
30 days of publication (December 5th) and with optional testing requirements within 60 days of publication (January 4th). Employees who have completed their vaccination by
that  date  do  not  have  to  be  tested,  even  if  they  have  not  yet  completed  the  2-week  waiting  period.  On  November  6,  2021,  the  Fifth  Circuit  Court  of Appeals  granted  an
emergency motion to stay enforcement of the ETS, subject to the resolution of ongoing litigation challenging the constitutionality of the ETS. The order enjoins the federal
government from taking any action to enforce the ETS while it is in effect. On November 12, 2021, the Fifth Circuit Court of Appeals reaffirmed its suspension of the ETS and,
on November 16, 2021, OSHA announced it suspended its activities related to the implementation and enforcement of the ETS pending future developments in the litigation. It
is unknown how long the Fifth Circuit’s stay will remain in place. The Sixth Circuit Court of Appeals was selected through the lottery system on November 16, 2021, to hear a
consolidated action concerning multiple challenges to the ETS and is authorized to uphold or lift the Fifth Circuit Court of Appeals order.

Also, a number of state governments have considered legislation related to employer vaccine mandates during the pandemic. OSHA maintains that its ETS preempts these laws,
but  states  such  as  the  State  of  Florida  disagree.  On  November  17,  2021,  the  Florida  legislature  passed  legislation,  which  was  signed  into  law  on  November  18,  2021  and
codified at section 381.00317, Florida Statutes, prohibiting private-sector employers from implementing a COVID-19 vaccination mandate for full-time, part-time, or contract
employees without providing at least five individual exemptions, including, but not limited to, pregnancy or anticipated pregnancy; religious reasons; COVID-19 immunity;
periodic testing; and the use of employer-provided personal protective equipment. If an employer fails to comply with the new law and terminates an employee based on a
COVID-19 vaccination mandate, then the employer will be subject to a fine of up to $50,000 per violation.

The Company plans to monitor conflicting guidance from the State of Florida and the federal government and adjust its policies in accordance with the resolution of the ongoing
litigation in the federal courts.

Since the commencement of COVID-19 in March 2020, the Company took steps to allow and encourage greater separation for our employed and contracted field workers and
has worked with its harvesters, haulers, and suppliers to minimize interactions. For the continued protection of our employees and in accordance with the OSHA mandate, the
Company intends to comply with all requirements as outlined in the ETS that was published on November 4, 2021, to the extent consistent with applicable law.

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 Alico's  fiscal  year  produce  most  of  the  Company's  annual  revenue.  Working  capital  requirements  are
typically greater in the first and fourth quarters of the fiscal year, coinciding with harvesting cycles. 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.

Note 2. Summary of Significant Accounting Policies

Revenue Recognition

Revenues are derived from the sale of processed fruit, fresh fruit, other citrus revenue, leasing revenue and other resource revenues. The majority of the revenue is generated
from the sale of citrus fruit to processing facilities, fresh fruit sales and grove management services.

For  fruit  sales,  the  Company  recognizes  revenue  at  the  amount  it  expects  to  be  entitled  to  be  paid,  determined  when  control  of  the  products  or  services  is  transferred  to  its
customers, which occurs upon delivery of and acceptance of the fruit by the customer and the Company has a right to payment.

For the sale of fruit, the Company has identified one performance obligation, which is the delivery of fruit to the processing facility of the customer (or harvesting of the citrus
in the case of fresh fruit) for each separate variety of fruit identified in the respective contract with the respective customer. The Company initially recognizes revenue in an
amount which is estimated based on contractual and market prices, if such market price falls within the range (known as “floor” and “ceiling” prices) identified in the specific
respective contracts. Additionally, the Company also has a contractual agreement whereby revenue is determined based on applying a cost-plus structure methodology. As such,
since all of these contracts contain elements of variable consideration, the Company recognizes this variable consideration by using the expected value method. 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

50

 
relevant industry information becomes available. Differences between the estimates and the final realization of revenues at the close of the harvesting season can result in either
an increase or decrease to reported revenues. During the periods presented, no material adjustments were made to the reported citrus revenues.

Receivables under contracts, whereby pricing is based on contractual and market prices, are primarily paid at the floor amount and are collected within seven days after the
harvest week. Any adjustments to pricing as a result of changes in market prices are collected or paid thirty to sixty days after final market pricing is published. Receivables
under contracts, whereby pricing is based off a cost-plus structure methodology, are paid at the final prior year rate. Any adjustments to pricing as a result of the cost-plus
calculation are collected or paid upon finalization of the calculation and agreement by both parties. As of September 30, 2021 and 2020, the Company had total receivables
relating to sales of citrus of $3,161,000 and $584,000, respectively, recorded in Accounts Receivable, net, in the Consolidated Balance Sheets.

For grove management services, the Company has identified one performance obligation relating to the management of the third party’s groves. Grove management services
include caretaking of the citrus groves, harvesting and hauling of citrus, management and coordination of citrus sales and other related activities. The Company is reimbursed for
expenses incurred in the execution of its management duties and the Company receives a per acre management fee. The Company recognizes operating revenue, including a
management fee, and corresponding operating expenses when services are rendered and consumed.

Disaggregated Revenue

Revenues disaggregated by significant products and services for the fiscal years ended September 30, 2021, 2020 and 2019 are as follows:

(in thousands)

Alico Citrus

Early and Mid-Season
Valencias
Fresh fruit
Grove management services
Other

Total

Land Management and Other Operations

Land and other leasing
Other

Total
Total Revenues

Fair Value of Financial Instruments

Fiscal Year Ended September 30,
2020

2021

2019

  $

  $

  $

  $
  $

31,525     $
55,918    
608    
16,983    
762    
105,796     $

2,404     $
364    
2,768     $
108,564     $

31,303     $
50,060    
2,321    
4,599    
1,086    
89,369     $

2,683     $
455    
3,138     $
92,507     $

39,574  
73,480  
3,629  
1,342  
1,006  
119,031  

2,787  
433  
3,220  
122,251

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 the Company’s 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 8. “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, 2021, 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.

51

 
 
 
 
 
 
   
   
 
 
   
   
   
   
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
   
   
   
   
 
 
   
   
   
   
   
 
 
 
 
 
 
Restricted Cash

Restricted cash was comprised of certain cash receipts from the sale of property which was being held specifically for the purpose of deferring a tax impact on the gain on sale
of the property and other cash received from the sale of certain assets in which the use of funds were restricted.

In  September  2020,  the  Company  sold  certain  sections  of  the  West  Ranch,  from  which  a  portion  of  the  net  cash  proceeds  amounting  to  $16,524,000  were  being  held  by  a
qualified intermediary in coordination to purchase a like-kind asset and defer a portion of the gain on sale of the ranch land. Such funds were included in restricted cash as of
September 30, 2020. In October 2020, the Company closed on a purchase of a like-kind asset and used all of these net cash proceeds which were being held by the intermediary.

Accounts receivable

Accounts receivable from customers are generated from revenues based on the sale of citrus, grove management, 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  bad  debt  expense  is  included  in  general  and  administrative  expenses  in  the  Consolidated
Statements of Operations.

The following table presents accounts receivable, net, as of September 30, 2021 and 2020:

(in thousands)

Accounts receivable
Allowance for doubtful accounts
Accounts receivable, net

Concentrations

September 30,

2021

2020

  $

  $

6,118     $
(13 )  
6,105     $

4,384  
(37 )

4,347

Accounts  receivable  from  the  Company’s  major  customer  as  of  September  30,  2021  and  2020  and  revenue  from  such  customer  for  the  fiscal  years  ended  September  30,
2021, 2020 and 2019, are as follows:

(in thousands)

Tropicana

  Accounts Receivable
2020

2021

  $

3,066     $

—     $

2021
84,136     $

Revenue
2020
80,388     $ 108,318      

2019

% of Total Revenue
2020

2021

2019

77.5 %   

86.9 %   

88.6 %

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.

The overall decrease in Tropicana revenue as a percentage of sales was due to an agreement entered into in July 2020 with an affiliated group of third parties to provide citrus
grove caretaking and harvest and haul management services for approximately 7,000 acres owned by such third parties. Under the terms of this agreement, the Company is
reimbursed by the third parties for all its costs incurred related to providing these services and receives a management fee based on acres covered under this agreement. The
Company records both an increase in revenues and expenses as and when the Company provides these citrus grove caretaking management services. For the fiscal year ended
September 30, 2021, under this agreement, the Company recorded approximately $15,752,000 of operating revenue relating to these grove management services, including the
management  fee.  Excluding  these  revenues  for  these  citrus  grove  caretaking  and  harvest  and  haul  management  services,  revenue  from  Tropicana  represents  approximately
90.1% of total revenues for the fiscal year ended September 30, 2021. In addition, most of the citrus from the managed groves is also sold to Tropicana, so the revenues from
grove caretaking is indirectly related to payments received from Tropicana.

52

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
   
 
 
 
 
 
 
 
 
 
Real Estate

In February 2017, the FASB issued ASU 2017-05, “Other Income - Gains and Losses from the Derecognition of Nonfinancial Assets” (ASC 610-20): This standard clarified the
Scope of Asset Derecognition Guidance and Accounting for Partial Sales of Nonfinancial Assets and clarified the scope and application of ASC 610-20 on the sale, transfer,
and derecognition of nonfinancial assets and in substance nonfinancial assets to non-customers, including partial sales. The standard provided guidance on how gains and losses
on transfers of nonfinancial assets and in substance nonfinancial assets to non-customers are recognized. The Company recognizes a gain on the sale of real estate as outlined by
ASC 610-20.

Inventories

The  costs  of  growing  crops,  including  but  not  limited  to  labor,  fertilization,  fuel,  crop  nutrition,  irrigation,  and  depreciation,  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.

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  4 years.
After 4 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.

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. For fiscal year ended September 30, 2021 the Company did not record impairments of its long-lived assets. For the fiscal years ended September 30, 2020
and 2019, the Company recorded impairments of its long-lived assets (see Note 5. “Property and Equipment, Net”). As of September 30, 2021 and 2020, long-lived assets were
comprised of property and equipment.

53

 
 
 
 
 
 
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.

The  carrying  value  of  goodwill  is  tested  for  impairment  annually  as  of  September  30,  and,  additionally  on  an  interim  basis,  whenever  events  or  changes  in  circumstances
indicate that the carrying value may not be recoverable. The accounting standards for goodwill allow for the assessment of qualitative factors to determine whether it is more
likely than not that the fair value of a reporting unit is less than its carrying amount. If the Company does not utilize a qualitative assessment approach, then the quantitative
goodwill impairment test is utilized to identify potential impairments. The Company identifies any potential impairment by comparing the carrying value of a reporting unit to
its fair value. The Company typically determines the fair value of its reporting units using a discounted cash flow valuation approach. If a potential impairment is identified, the
Company will determine the amount of goodwill impairment by comparing the fair value of a reporting unit with its carrying amount. As of September 30, 2021 and 2020, no
impairment was required.

Other Non-Current Assets

Other  non-current  assets  primarily  include  intangible  assets  relating  to  mineral  rights,  water  permits,  right-of-use  assets  relating  to  lease  obligations,  investments  owned  in
agricultural cooperatives, cash surrender value on life insurance, and deposits on the purchase of citrus trees. 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 years ended September 30, 2021, 2020 and 2019, the Company did not record any valuation allowances. 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 the Company’s 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.

54

 
The following table presents a reconciliation of basic to diluted weighted average common shares outstanding for fiscal years ended September 30, 2021, 2020 and 2019:

(in thousands)

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

Weighted Average Common Shares Outstanding - Diluted

2021

Fiscal Year Ended September 30,
2020

2019

7,516    
3    
7,519    

7,484    
12    
7,496    

7,472  
21  
7,493

For the fiscal years ended September 30, 2021, 2020 and 2019, respectively, the Company issued 0, 118,000, and 10,000, stock options to certain executives and managers of
the Company. 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.

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, 2021, 2020 and 2019 in general and administrative expense was as follows:

(in thousands)

Stock-based compensation expense:

Executives
Management
Executive forfeitures
Board of Directors

Total stock-based compensation expense

Note 3. Inventories

Inventories consist of the following at September 30, 2021 and 2020:

(in thousands)

Unharvested fruit crop on the trees
Other

Total inventories

2021

Fiscal Year Ended September 30,
2020

2019

  $

  $

349     $
37    
—    
844    
1,230     $

497     $
76    
—    
733    
1,306     $

778  
—  
(823 )
869  
824

September 30,

2021

2020

  $

  $

42,117     $
1,260    
43,377     $

40,265  
590  

40,855

The  Company  records  its  inventory  at  the  lower  of  cost  or  net  realizable  value.  For  the  fiscal  year  ended  September  30,  2019,  the  Company  recorded  adjustments  of
approximately  $808,000  to  reduce  inventory  to  net  realizable  value.  This  adjustment  to  inventory  is  included  in  operating  expenses  in  the  Consolidated  Statements  of
Operations.

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.

The Company was eligible for Hurricane Irma federal relief programs for block grants that were being administered through the State of Florida. During the fiscal years ended
September 30, 2021, 2020, and 2019, the Company received approximately $4,299,000, $4,629,000, and $15,597,000, respectively, under the Florida Citrus Recovery Block
Grant (“CRBG”) program. These federal relief proceeds are included as a reduction to operating expenses in the Consolidated Statements of Operations. The remaining portion
of the funds that are due to Alico under the Florida CRBG program relates to certain crop insurance expenses incurred by the Company and is estimated to be approximately
$2,000,000.  In  October  2021,  the  Company  received  its  first  portion  of  this  crop  insurance  expense  reimbursement  in  an  amount  equal  to  approximately  $1,000,000  and  is
expected to receive the remaining portion in fiscal 2023.

55

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
     
 
     
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
Note 4. Assets Held for Sale

In accordance with its strategy to dispose of non-core and under-performing assets, the following assets have been classified as assets held for sale as of September 30, 2021 and
September 30, 2020:

(in thousands)

Ranch

Total Assets Held for Sale

Carrying Value
Fiscal Year Ended September 30,
2020
2021

  $
  $

160     $
160     $

1,366  
1,366

On June 3, 2021, the Company sold approximately 11,700 acres of the Alico ranch, which were encumbered by an easement, to a third-party for approximately $12,219,000.
The Company recognized a gain of approximately $11,351,000. In 2013, these acres were enrolled in the Wetlands Reserve Program (“WRP”), which calls for the restoration
and maintenance of the property for the duration of the WRP easement.  As part of that enrollment in 2013, Alico received approximately $1,800 per acre.  

On April 15, 2021, the State of Florida purchased, under the Florida Forever program, approximately 5,734 acres of the Alico ranch for approximately $14,445,000 pursuant to
an option agreement entered between the State of Florida and the Company. The Company recognized a gain of approximately $13,921,000.

On December 18, 2020, the Company sold approximately 600 acres of the Alico Ranch for approximately $2,630,000 and recognized a gain of approximately $2,550,000.

Additionally, during fiscal year 2021, the Company sold an aggregate of approximately 1,742 acres of the Alico Ranch to various third parties for approximately $8,286,000
and  recognized  a  gain  of  approximately  $7,697,000.  One  of  these  sales  transactions,  consisting  of  approximately 97  acres,  was  sold  to  an  employee  of  the  Company  for
approximately $392,000.

On  September  10,  2020,  the  State  of  Florida  purchased,  under  the  Florida  Forever  program,  approximately 10,700  acres  of  the Alico  Ranch  for  approximately  $28,500,000
pursuant to an option agreement entered between the State of Florida and the Company. The Company recognized a gain of approximately $27,470,000, which is included in
Gain on sale of real estate, property and equipment and assets held for sale in the Consolidated Statements of Operations. The Company subsequently used a portion of the net
cash proceeds to purchase a like-kind asset in October 2020, which allowed the Company to defer a portion of the tax impact of the gain on sale of the ranch lands.

On  March  27,  2020,  the  Company  sold  certain  sections  at  the  East  Ranch  for  approximately  $2,980,000  and  realized  a  gain  of  approximately  $2,748,000.  The  Company
subsequently used substantially all of the net cash proceeds to purchase a like-kind asset in May 2020, which will allow the Company to defer substantially all of the tax impact
of the gain on sale of the ranch land.

The Company recorded no impairment loss during the fiscal year ended September 30, 2021 and 2020. The Company recorded an impairment loss on assets held for sale of
approximately  $152,000  for  the  fiscal  year  ended  September  30,  2019.  These  impairment  losses  were  included  in  operating  expenses  on  the  Consolidated  Statements  of
Operations.

The Company has used a portion of the proceeds from these various asset sales to pay down debt (see Note 6. "Long-Term Debt and Lines of Credit"), purchase citrus groves
and fund the increased dividend and plans to use the remaining cash proceeds from the sale of these assets to purchase other citrus groves, pay down other debt and to fund
future working capital requirements and for other corporate purposes.

56

 
 
 
 
 
 
 
 
 
 
 
 
 
Note 5. Property and Equipment, Net

Property and equipment, net consists of the following at September 30, 2021 and September 30, 2020:

(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

Property and equipment, net

September 30,

2021

2020

  $

  $

320,245     $
57,584    
8,494    
386,323    
(127,046 )  
259,277    
113,954    
373,231     $

296,012  
55,593  
8,128  
359,733  
(115,440 )
244,293  
105,768  
350,061

For the fiscal years ended September 30, 2021 and 2019, the Company did not record any impairments and for the fiscal year ended September 30, 2020, the Company recorded
approximately $598,000 of impairments on property and equipment. This impairment resulted from the sale of a portion of the Alico Ranch to the State of Florida comprising
approximately 10,700  acres  on  the  western  part  of  the  ranch  (see  Note  4. Assets  Held  For  Sale)  and  because  the  sale  of  those  acres  affected  the  proposed  dispersed  water
management  project,  the  Company  decided  to  suspend  all  permit  approval  activities  for  its  dispersed  water  management  project  and  the  Company  wrote-down  the  assets
relating to this project during the fourth quarter of the fiscal year ended September 30, 2020. This impairment relates to the Company’s Land Management and Other Operations
segment and was recorded in Operating Expenses in the Consolidated Statement of Operations.

On  October  30,  2020,  the  Company  purchased  approximately 3,280  gross  citrus  acres  located  in  Hendry  County  for  a  purchase  price  of  approximately  $18,230,000.  This
acquisition complements the Company’s existing citrus acres as these acres are located adjacent to existing groves in Hendry County. This purchase was part of a like-kind
exchange transaction, which allowed the Company to defer taxes relating to the sale of certain sections of the West Ranch.

On June 1, 2020, the Company sold approximately 30 ranch acres to an employee for approximately $122,000 and recognized a gain of approximately $83,000.

On May 4, 2020, the Company purchased 334 citrus acres for approximately $2,850,000. This acquisition complements the Company’s existing citrus acres as these acres are
located adjacent to existing groves in the Frostproof area. Additionally, this purchase was part of a like-kind exchange transaction, which allowed the Company to defer taxes
relating to the sale of certain sections of the Alico Ranch.

On  September  27,  2019,  the  Company  sold  approximately 5,500  acres  from  its  West  Ranch  for  approximately  $14,775,000  and  realized  a  gain  on  sale  of  approximately
$13,033,000. Upon the sale of these acres, the lease rate pertaining to the grazing and other rights was adjusted from $98,750 to $80,000 per month, as space on these acres was
previously being leased to a third party.

57

 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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, 2021 and September 30, 2020:

(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

Less current portion
Long-term debt

September 30, 2021

September 30, 2020

Principal

Deferred
Financing
Costs, Net

Principal

Deferred
Financing
Costs, Net

  $

  $

70,000     $
38,094    
4,263    
13,937    
—    
126,294    
4,285    
122,009     $

524     $
241    
31    
190    
—    
986    
—    
986     $

83,438     $
40,969    
4,512    
15,097    
4,235    
148,251    
9,145    
139,106     $

621  
286  
36  
207  
1  
1,151  
—  
1,151

The following table summarizes amounts outstanding under lines of credit and related deferred financing costs, net of accumulated amortization at September 30, 2021 and
September 30, 2020:

(in thousands)
Lines of Credit:
RLOC
WCLC
Lines of Credit

September 30, 2021

September 30, 2020

Principal

Deferred
Financing
Costs, Net

Principal

Deferred
Financing
Costs, Net

  $

  $

—     $
—    
—     $

126     $
—    
126     $

—     $

2,942    
2,942     $

141  
—  

141

Future maturities of long-term debt and lines of credit as of September 30, 2021 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

Interest costs expensed and capitalized were as follows:

(in thousands)

Interest expense
Interest capitalized

Total

September 30, 2021

4,285  
4,285  
4,285  
4,285  
4,285  
104,869  
126,294

$

$

2021

Fiscal Year Ended September 30,
2020

2019

3,987     $
1,431    
5,418     $

5,981     $
1,228    
7,209     $

7,180  
1,019  
8,199

  $

  $

58

 
 
 
 
   
 
 
   
   
   
 
 
 
     
 
     
 
     
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
   
   
   
 
 
 
     
 
     
 
     
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
   
 
 
 
 
 
 
Debt

The Company's credit facilities consist of fixed interest rate term loans originally in the amount of $125,000,000 (“Met Fixed-Rate Term Loans”), variable interest rate term
loans originally in the amount of, $57,500,000 (“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 originally
included 5,800 gross acres of ranch land. In April 2021, the 5,800 gross acres of ranch land was released as security against the term loans and RLOC and only the 38,200 gross
acres of citrus groves remain as security for the term loans and RLOC. The WCLC is collateralized by the Company’s current assets and certain other personal property owned
by the Company.

Initially,  the  Met  Fixed-Rate  Term  Loans  were  subject  to  quarterly  principal  payments  of  $1,562,500  and  bore  interest  at 4.15%  per  annum.  Effective  May  1,  2021,  the
Company modified its Met Fixed-Rate Term Loans, which, in the aggregate have a balance of $70,000,000 after the prepayment of $10,312,500 made in April 2021, have a
balance of $70,000,000 to be interest only with a balloon payment to be paid at maturity on November 1, 2029. The interest rate on these Met Fixed-Rate Term Loans, which
were  bearing  interest  at 4.15%,  was  adjusted  to 3.85%.  As  part  of  this  modification,  the  Company  no  longer  has  the  prepayment  option  previously  allowed  under  the
arrangement.  

The Met Variable-Rate Term Loans are subject to quarterly principal payments of $718,750 and 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 Met beginning May 1, 2017 and is subject to further adjustment every two years thereafter until maturity. No adjustment
was made at May 1, 2019 or at May 1, 2021. Interest on the term loans is payable quarterly. The interest rates on the Met Variable-Rate Term Loans were 1.78% per annum and
1.91% per annum as of September 30, 2021 and September 30, 2020, respectively. The Met Variable-Rate Term Loans mature on November 1, 2029.

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 Met on May 1, 2017 and is
subject to further adjustment every two years thereafter. No adjustment was made on May 1, 2019 or on May 1, 2021. In October 2019, the RLOC agreement was modified to
extend  the  maturity  to  November  1,  2029.  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 1.78%  per  annum  and 1.91%  per  annum  as  of  September  30,  2021  and  September  30,  2020,
respectively. Availability under the RLOC was $25,000,000 as of September 30, 2021.

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 the 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 1.83% per annum and 1.90% per annum as of September 30, 2021 and September 30,
2020, respectively. The WCLC agreement was amended on August 25, 2020, and the primary terms of the amendment were an extension of the maturity to November 1, 2023.
There were no changes to the commitment amount or interest rate. The WCLC agreement provides for Rabo to issue up to $2,000,000 in letters of credit on the Company’s
behalf, of which $336,000 was issued as of September 30, 2021. Availability under the WCLC was approximately $69,664,000 and $66,659,000 as of September 30, 2021 and
September 30, 2020, respectively.

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.

There were no amounts outstanding on the WCLC on September 30, 2021 and approximately $2,942,000 outstanding on the WCLC on September 30, 2020.

In March 2020, as a precautionary measure, the Company drew down an aggregate of $70,000,000 on its revolving credit facilities; $20,000,000 on its RLOC and $50,000,000
on its WCLC. This decision was made to safeguard the Company’s liquidity and to increase available cash on hand in the event of a more protracted COVID-19 outbreak. As of
September 30, 2021, the Company had repaid all of the balances on these credit facilities.

In 2014, the Company capitalized approximately $2,834,000 of debt financing costs related to the refinancing and approximately $339,000 of costs related to the retired debt.
Additionally, financing costs of approximately $23,000 were incurred for the fiscal years ended September 30, 2020 in connection with letters of credit. All costs are included in
deferred financing costs and 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 $891,000 and approximately $1,048,000 at September 30, 2021 and September 30, 2020, respectively.

59

 
 
These credit facilities noted 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 years, or approximately $169,730,000 applicable for the
year ended September 30, 2021, (iii) minimum current ratio of 1.50 to 1.00, (iv) debt to total assets ratio not greater than .625 to 1.00, and, (v) solely in the case of the WCLC, a
limit on capital expenditures of $30,000,000 per fiscal year. As of September 30, 2021, the Company was in compliance with all of the financial covenants.

Credit facilities also include a Met Life term loan collateralized by 1,200 gross acres of citrus grove 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. Principal and interest payments are made on a quarterly basis. On September 30, 2021 and 2020, there was an outstanding
balance  of  $4,263,000  and  $4,512,000,  respectively.  The  loan  matures  in  February  2029.  The  unamortized  balance  of  deferred  financing  costs  related  to  this  loan  was
approximately $31,000 and $36,000 on September 30, 2021 and 2020, respectively.

Transition from LIBOR

On  July  27,  2017,  the  United  Kingdom's  Financial  Conduct Authority  (“FCA”),  which  regulates  LIBOR,  announced  that  it  intends  to  phase  out  LIBOR.  On  November  30,
2020, ICE Benchmark Administration (“IBA”), the administrator of LIBOR, with the support of the United States Federal Reserve and the Financial Conduct Authority of the
United Kingdom, announced plans to consult on ceasing publication of LIBOR on December 31, 2021 for only the one week and two-month LIBOR tenors, and on June 30,
2023  for  all  other  LIBOR  tenors.  On  March  5,  2021,  the  FCA  confirmed  that  all  LIBOR  settings  will  either  cease  to  be  provided  by  any  administrator  or  no  longer  be
representative: (a) immediately after December 31, 2021, in the case of the one week and two-month U.S. dollar settings; and (b) immediately after June 30, 2023, in the case of
the  remaining  U.S.  dollar  settings.  The Alternative  Reference  Rate  Committee,  a  committee  convened  by  the  Federal  Reserve  that  includes  major  market  participants,  has
proposed an alternative rate to replace U.S. Dollar LIBOR: the Secured Overnight Financing Rate (SOFR). The outcome of these reforms is uncertain and any changes in the
methods by which LIBOR is determined or regulatory activity related to LIBOR’s phaseout could cause LIBOR to perform differently than in the past.

The  Company  is  continuing  to  evaluate  the  impact  of  the  transition  from  LIBOR  as  an  interest  rate  benchmark  to  other  potential  alternative  reference  rates.  Currently,  the
Company has debt instruments in place that reference one-month and three-month LIBOR-based rates. The transition from LIBOR, as mentioned above is estimated to take
place in fiscal 2023 and management will continue to actively assess the related opportunities and risks involved in this transition.

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.  On  February  15,  2015,  734  Citrus  Holdings,  LLC  d/b/a  Silver  Nip  Citrus  (“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  proceeds  from  the  sale  of  certain  properties,
which were collateralized under these loans. The Company may prepay up to $5,000,000 of principal without penalty. 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 approximately 5,700 of citrus
groves 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 with principal of $55,000 per loan being payable quarterly, together with accrued interest. In November 2019, the Company prepaid Pru
Loan F in full in the amount of $4,455,000. As a result of this prepayment, the Company’s required annual principal payments on its Pru Loans was reduced by $220,000 per
annum.  Pru  Loan  E,  which  matured  September  1,  2021,  was  satisfied  in  full. After  this  payment,  the  two  additional  loans  have  been  paid  and  the  Company  has  no  further
obligation under either of these loans. The loans were collateralized by approximately 1,500 gross acres of citrus groves in Charlotte County, Florida.

The remaining Silver Nip Citrus credit agreements are subject to a financial covenant whereby the consolidated current ratio requirement is 1.00 to 1.00. Silver Nip Citrus was
in compliance with the current ratio covenant as of September 30, 2021.

The  unamortized  balance  of  deferred  financing  costs  related  to  the  Silver  Nip  Citrus  debt  was  approximately  $190,000  and  $208,000  at  September  30,  2021  and  2020,
respectively.

60

 
Note 7. Accrued Liabilities

Accrued liabilities consist of the following at September 30, 2021 and September 30, 2020:

(in thousands)

Ad valorem taxes
Accrued interest
Accrued employee wages and benefits
Accrued dividends
Consulting and separation charges
Accrued insurance
Professional fees
Other accrued liabilities

Total accrued liabilities

Note 8. Fair Value Measurements

September 30,

2021

2020

  $

  $

2,018     $
888    
2,105    
3,763    
—    
618    
348    
132    
9,872     $

2,057  
1,020  
2,214  
674  
146  
636  
201  
147  
7,095

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.

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:

•

•

•

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.

As of September 30, 2021 and 2020, the Company did not have any assets held for sale that had been measured at fair value on a non-recurring basis.

Management Security Plan

During August 2020, the Company paid out a lump sum of approximately $5,175,000 to all beneficiaries in the Management Security Plan, following the equivalent annuity
approach.  The  Company  used  a  third-party  service  provider  to  assist  in  the  evaluation  of  investments  in  this  plan.  For  prior  year  investment  valuations,  the  Company  used
current market interest rates, quality estimates by rating agencies and valuation estimates by active market participants in order to determine values. As of September 30, 2021,
due to the lump sum payment made in August 2020, the deferred retirements benefit was zero.

61

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Note 9. 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.

Stock Compensation - Board of Directors

The Board of Directors can either elect to receive stock compensation or cash for their fees for services provided. Stock-based compensation expense relating to the Board of
Directors fees was approximately $844,000, $733,000 and $869,000 for the fiscal years ended September 30, 2021, 2020 and 2019, respectively.

Restricted Stock

In November 2017, a senior executive was awarded 5,000 restricted shares of the Company’s common stock (“Restricted Stock”) under the 2015 Plan at a weighted average fair
value of $31.95 per common share, vesting over 2.5 years.

On  November  10,  2020,  the  Company  awarded 5,885 restricted shares of the Company’s common stock to certain executives and senior managers under the 2015 Plan at a
weighted average fair value of $31.20 per common share, vesting on January 1, 2022.

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

Nonvested Shares
Nonvested Shares at September 30, 2018

Vested during fiscal year 2019

Nonvested Shares at September 30, 2019

Vested during fiscal year 2020

Nonvested Shares at September 30, 2020
Granted during fiscal year 2021
Nonvested Shares at September 30, 2021

Shares

7,333     $
(1,667 )  
5,666    
(5,666 )  
—    
5,885    
5,885     $

Weighted-
Average
Grant Date
Fair Value

41.46  
31.95  
44.26  
44.26  
—  
31.20  
31.20

Stock compensation expense related to the Restricted Stock totaled approximately $144,000, $69,000, and $104,000 for the fiscal years ended September 30, 2021, 2020 and
2019, respectively. There was approximately $ 40,000 and $0 of total unrecognized stock compensation costs related to unvested stock compensation for the Restricted Stock
grants at September 30, 2021 and September 30, 2020, respectively.

For the fiscal year ended September 30, 2021, no shares vested.

For the fiscal year ended September 30, 2020, 5,666 shares with a grant date fair value of approximately $251,000 became fully vested.

For the fiscal year ended September 30, 2019, 1,667 shares with a grant date fair value of approximately $53,000 became fully vested.

Stock Option Grant

Stock option grants of 118,000 options to certain Officers and Managers of the Company (collectively the “2020 Option Grants”) were granted on October 11, 2019. The option
exercise  price  was  set  at  $33.96,  the  closing  price  on  October  11,  2019.  The  2020  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  termination  of  employment,  if  the  employment  is  terminated  due  to  death  or
disability, (B) the date that is 12 months following the termination of employment, if the employment is terminated by the Company without cause, by the employee with good
reason, or due to the employee’s retirement, or (C) the date of the

62

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
termination  of  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,  2022,  then  any  unvested  options  will  be  forfeited.  The  2020  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. During the fiscal year ended September 30, 2021, the stock did not trade above $40.00 per share for twenty
consecutive days (the $35.00 per share threshold was met during fiscal year 2020 and thus 25% was previously vested); accordingly, no additional amounts of the 2020 Option
Grants vested at September 30, 2021.

Stock option grants of 10,000 options to Mr. John Kiernan (the “2019 Option Grants”) were granted on October 25, 2018. The option exercise price for these options was set at
$33.34,  the  closing  price  on  October  25,  2018.  The  2019  Option  Grants  will  vest  as  follows:  (i) 3,333  of  the  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 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  (iii) 3,334 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 Mr. Kiernan’s termination of employment, if Mr. Kiernan’s employment is
terminated due to death or disability, (B) the date that is 12 months following Mr. Kiernan’s termination of employment, if Mr. Kiernan’s employment is terminated by the
Company without cause, by Mr. Kiernan with good reason, or due to Mr. Kiernan’s retirement, or (C) the date of the termination of Mr. Kiernan’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 2019 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.  Since  the  date  of  grant  the  stock  did  not  trade  above  $ 40.00  per  share  for  twenty  consecutive  days;  accordingly, none  of  the  2019  Option  Grants  are  vested  at
September 30, 2021.

Stock option grants of 210,000 options to Mr. Remy Trafelet and 90,000 options to Mr. John 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 respective Executive’s termination of employment, if the
respective Executive’s employment is terminated due to death or disability, (B) the date that is  12 months following the respective Executive’s termination of employment, if
the  respective  Executive’s  employment  is  terminated  by  the  Company  without  cause,  by  the  respective  Executive  with  good  reason,  or  due  to  the  respective  Executive’s
retirement, or (C) the date of the termination of the respective 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. During the fiscal year ended September 30, 2021, the
stock did not trade above $40.00 per share for a consecutive twenty days (the $35.00 per share threshold was met during fiscal year 2020 and thus 25% was previously vested);
accordingly, no additional stock options of Mr. Kiernan's 2018 Option Grants vested at September 30, 2021. As set forth below, more than a majority of the 2018 Option Grants
issued to Mr. Trafelet were forfeited, vesting conditions of the remainder were modified, all pursuant to the Alico Settlement Agreement, and as noted below, such Option Grants
issued to Mr. Trafelet have subsequently all been forfeited.

A stock option grant of 300,000 options in the case of Mr. Trafelet and 225,000 options in the case of each of Mr. Henry Slack and Mr. George Brokaw (collectively, the “2016
Option  Grants”)  were  granted  on  December  31,  2016.    The  option  price  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 during a consecutive 20-trading day period exceeds $75.00; (iii) 25% of the options will vest if such price during a consecutive 20-trading day period exceeds
$90.00;  and  (iv) 25%  of  the  options  will  vest  if  such  price  during  a  consecutive  20-trading  day  period  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. Since the date of grant the stock did not trade above $ 60.00 per share for twenty consecutive days;
accordingly, none of the 2016 Option Grants are vested at September 30, 2021. All the 2016 Option Grants issued to Mr. Trafelet were forfeited pursuant to the Alico Settlement
Agreement, as defined below.

Pursuant to an Alico Settlement Agreement dated February 11, 2019 (described in Note 15. “Related Party Transactions”), which was unanimously approved by the Board of
Directors, Mr. Trafelet agreed to voluntarily resign from his roles as President and Chief Executive Officer and a director of the Company. Under the Settlement Agreement,
Mr. Trafelet forfeited (i) all of the 2016 Option Grants granted to him

63

 
and (ii) all of the 2018 Option Grants granted to him in September 2018, other than 26,250 stock options that were to vest if the minimum price of Alico's common stock over
20 consecutive trading days exceeded $35.00 per share and 26,250 stock options that were to vest if the minimum price of Alico's common stock over 20 consecutive trading
days  exceeded  $40.00  per  share  (“2019  Modified  Option  Grant”),  in  each  case,  by  the  first  anniversary  of  the  date  of  the Alico  Settlement Agreement  (collectively,  the
"Retained Options"). Any Retained Options that vest in accordance with their terms were to expire on the date that is six months following the date on which the Retained
Option vests, and any Retained Options that do not vest by the first anniversary of the Alico Settlement Agreement were to be forfeited as of such first anniversary. Although, by
the  first  anniversary  of  the Alico  Settlement Agreement,  the  Company’s  common  stock  traded  above  $ 35.00  per  share  for  a  consecutive twenty days  and  thus 26,250  stock
options from the 2019 Modified Options Grant vested, such Retained Options were not exercised within six months following the date on which such Retained Options vested,
and accordingly they were forfeited. Additionally, since the stock did not trade above $ 40.00 per share for a consecutive twenty days by the first anniversary of the date of the
Alico Settlement Agreement, the other 26,250 stock options from the 2019 Modified Option Grants never vested and were forfeited.    

Forfeitures of all stock options were recognized as incurred.

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

Balance - September 30, 2019

Granted during fiscal year 2020
Forfeitures/expired during fiscal year 2020

Balance - September 30, 2020

Forfeitures/expired during fiscal year 2021

Balance - September 30, 2021

Weighted
Average
Exercise
Price

Weighted
Average
Remaining
Contractual
Term
(years)

Aggregate
Intrinsic
Value

31.46    
33.96    
33.60    
32.09    
27.15    
33.78    

1.22    
2.25    
—    
1.79    
—    
0.79    

—  
—  
—  
—  
—  
—

Number of
Options

227,500  
118,000  
(52,500 )
293,000  
(75,000 )
218,000  

  $

  $

Stock compensation expense related to the options totaled approximately $242,000, $504,000, and $674,000  for  the  fiscal  years  ended  September  30,  2021,  2020  and  2019,
respectively.

At  September  30,  2021  and  September  30,  2020,  there  was  approximately  $134,000  and  $376,000,  respectively,  of  total  unrecognized  stock  compensation  costs  related  to
unvested share-based compensation for the option grants. The total unrecognized compensation cost as of September 30, 2021 is expected to be recognized over a weighted-
average period of 0.72 years.

The  fair  value  of  the  2020,  2019,  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 timeframes for the various market conditions being met.

2020 Option Grant

Expected Volatility
Expected Term (in years)
Risk Free Rate

64

26.0 %
3.61  
1.60 %

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
   
 
 
 
 
   
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
The weighted-average grant-date fair value of the 2020 Option Grant was $3.20.

2019 Modified Option Grant

Expected Volatility
Expected Term (in years)
Risk Free Rate

The weighted-average grant-date fair value of the 2019 Modified Option Grant was $1.40.

2019 Option Grants

Expected Volatility
Expected Term (in years)
Risk Free Rate

The weighted-average grant-date fair value of the 2019 Option Grants was $7.10.

As of September 30, 2021, there remained 1,014,500 common shares available for issuance under the 2015 Plan.

Note 10. Treasury Stock

25.0 %
1.50  
2.52 %

30.0 %
4.09  
2.95 %

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.

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
from 2013 until November 12, 2019, participated in the tender offer by selling a small percentage of its holdings.

On  October  10,  2019,  the  Board  of  Directors  authorized  the  repurchase  of  up  to 7,000  shares  of  the  Company’s  common  stock  from  734  Investors  in  a  privately  negotiated
repurchase of shares. On October 15, 2019, the Company entered into a repurchase agreement to repurchase a total of 7,000 shares of the Company’s common stock from 734
Investors, effective October 15, 2019.

The following table illustrates the Company’s treasury stock purchases for the fiscal years ended September 30, 2021, 2020 and 2019:

(in thousands, except share amounts)
Fiscal Year Ended September 30,:

2021
2020
2019

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

—     $
7,000     $
752,234     $

—    
33.95    
34.00    

—     $
1,481,640     $
1,474,640     $

—  
238  
25,576

65

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

(in thousands, except share amounts)
Balance at September 30, 2018
Purchased
Issued to Employees and Directors
Balance at September 30, 2019
Purchased
Issued to Employees and Directors
Balance at September 30, 2020
Purchased
Issued to Employees and Directors
Balance at September 30, 2021

Note 11. Income Taxes

Shares

Cost

216,188     $
752,234    
(28,790 )  
939,632    
7,000    
(23,011 )  
923,621    
—    
(33,480 )  
890,141     $

7,536  
25,576  
(1,169 )
31,943  
238  
(1,402 )
30,779  
—  
(926 )

29,853

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 21% U.S. corporate tax rate is fully applicable to the fiscal year ended September 30,
2019 and each year thereafter.

On March 27, 2020, President Trump signed into law the Coronavirus Aid, Relief, and Economic Security Act (H.R. 748) (the “CARES Act”). Among the changes to the U.S.
federal  income  tax  rules,  the  CARES Act  restored  net  operating  loss  carryback  rules  that  were  eliminated  by  the  2017  Tax  Cuts  and  Jobs Act,  modified  the  limit  on  the
deduction for net interest expense, and accelerated the timeframe for refunds of AMT credit carryovers. From a federal tax reporting standpoint, the Company had a federal tax
net operating loss (“NOL”) in the amount of $2,390,415 for the fiscal year ended September 30, 2020 and, pursuant to the provisions of the CARES Act, Form 1139 was filed
for the NOL carryback during fiscal year ended September 30, 2021, resulting in a refund due of $580,314.

In  October  2019,  the  Internal  Revenue  Service  concluded  their  audit  of  the  September  30,  2015  tax  year  with  no  changes.  The  Federal  and  State  filings  remain  subject  to
examination by tax authorities for tax periods ending after September 30, 2017.

The income tax provision for the years ended September 30, 2021, 2020 and 2019 consists of the following:

(in thousands)

Current:

Federal income tax
State income tax
Total current

Deferred:

Federal income tax
State income tax
Total deferred
Income tax provision

Fiscal Year Ended September 30,
2020

2019

2021

  $

  $

  $

7,347  
1,971  
9,318  

2,144  
105  
2,249  
11,567  

  $

  $

131  
(71 )
60  

6,151  
1,452  
7,603  
7,663  

  $

7,314  
2,202  
9,516  

2,995  
272  
3,267  
12,783

66

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
   
   
   
   
   
   
   
   
   
   
   
 
     
 
     
 
     
 
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
 
Income tax provision attributable to income before income taxes differed from the amount computed by applying the statutory federal income tax rate of 21% to income before
income taxes for each of the fiscal years ended September 30, 2021, September 30, 2020 and September 30, 2019, respectively, as a result of the following:

(in thousands)

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

State income taxes, net of federal benefit
Permanent and other reconciling items, net
State rate change
Other

Income tax provision

Fiscal Year Ended September 30,
2020

2021

2019

  $

9,741  

  $

6,568  

  $

1,645  
41  
—  
140  
11,567  

  $

1,217  
170  
(156 )
(136 )
7,663  

  $

  $

10,587  

1,947  
166  
—  
83  
12,783

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,  2021,  and  2020  are
presented below:

(in thousands)

Deferred tax assets:

Goodwill
Inventories
Stock compensation
Intangibles
Other

Total deferred tax assets

Deferred tax liabilities:

Property and equipment
Investment in Citree
Prepaid insurance

Total deferred tax liabilities
Net deferred income tax liabilities

Note 12. Segment Information

Segments

September 30,

2021

2020

  $

  $

  $

14,463  
744  
212  
454  
146  
16,019  

56,842  
968  
186  
57,996  
(41,977 )

  $

16,304  
813  
314  
508  
203  
18,142  

56,707  
1,016  
147  
57,870  
(39,728 )

Operating segments are defined in the criteria established under the 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 Land Management 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.

67

 
 
 
 
 
 
 
 
 
 
 
   
 
 
     
 
     
 
   
   
   
   
   
   
   
   
   
   
   
   
 
 
 
 
 
 
 
 
 
   
   
   
   
   
   
   
   
   
   
   
   
   
   
 
     
 
     
 
     
 
     
 
   
   
   
   
   
   
   
   
 
Information by operating segment is as follows:

(in thousands)

Revenues:

Alico Citrus
Land Management and Other Operations

Total revenues

Operating expenses:

Alico Citrus
Land Management and Other Operations

Total operating expenses

Gross profit:

Alico Citrus
Land Management and Other Operations

Total gross profit

Capital expenditures:

Alico Citrus

Total capital expenditures

Depreciation, depletion and amortization:

Alico Citrus
Land Management and Other Operations
Other Depreciation, Depletion and Amortization
Total depreciation, depletion and amortization

(in thousands)

Assets:

Alico Citrus
Land Management and Other Operations
Other Corporate Assets

Total Assets

Note 13. Leases

2021

Fiscal Year Ended September 30,
2020

2019

  $

105,796     $
2,768    
108,564    

89,369     $
3,138    
92,507    

119,031  
3,220  
122,251  

83,893    
778    
84,671    

21,903    
1,990    
23,893    

41,785    
41,785    

72,281    
2,307    
74,588    

17,088    
831    
17,919    

21,705    
21,705    

14,523    
147    
452    
15,122     $

13,584    
185    
513    
14,282     $

  $

59,594  
2,297  
61,891  

59,437  
923  
60,360  

20,000  
20,000  

12,614  
173  
816  
13,603

September 30,

2021

2020

  $

  $

418,633     $
13,230    
1,354    
433,217     $

406,763  
15,367  
1,807  
423,937

In February 2016, the FASB issued ASU 2016-02, “Leases (Topic 842).” This guidance requires entities that sign leases as a lessee to recognize right-of-use assets and lease
liabilities for those leases classified as operating leases under previous U.S. GAAP. The accounting applied by a lessor is largely unchanged from that applied under previous
U.S. GAAP. The Company adopted ASU 2016-02 on October 1, 2019.

The Company determines whether an arrangement is a lease at inception. The Company’s leases consist of operating lease arrangements for certain office space, tractor leases
and  IT  facilities.  When  these  lease  arrangements  include  lease  and  non-lease  components,  the  Company  accounts  for  lease  components  and  non-lease  components  (e.g.,
common area maintenance) separately based on their relative standalone prices.

Any lease arrangements with an initial term of 12 months or less are not recorded on the Company’s Consolidated Balance Sheets, and it recognizes lease cost for these lease
arrangements  on  a  straight-line  basis  over  the  lease  term.  Many  lease  arrangements  provide  the  options  to  exercise  one  or  more  renewal  terms  or  to  terminate  the  lease
arrangement.  The  Company  includes  these  options  when  it  will  be  reasonably  certain  to  exercise  them  in  the  lease  term  used  to  establish  the  right-of-use  assets  and  lease
liabilities. Generally, lease agreements do not include an option to purchase the leased asset, residual value guarantees or material restrictive covenants.

68

 
 
 
 
 
 
 
 
 
 
 
 
 
     
 
     
 
   
 
 
 
 
 
 
 
 
 
 
   
   
   
   
   
 
 
   
   
   
   
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
   
   
   
   
 
 
   
   
   
   
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
   
   
   
   
 
 
   
   
   
   
   
 
 
 
 
 
 
 
 
 
 
 
   
   
   
   
   
 
 
   
   
   
   
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
     
 
   
 
 
 
 
 
 
 
As  most  of  our  lease  arrangements  do  not  provide  an  implicit  interest  rate,  the  Company  applies  an  incremental  borrowing  rate  based  on  the  information  available  at  the
commencement date of the lease arrangement to determine the present value of lease payments.

No lease costs associated with finance leases and sale-leaseback transactions occurred and our lease income associated with lessor and sublease arrangements are not material to
our Consolidated Financial Statements.

Our operating leases are reported in our Consolidated Balance Sheets as follows:

(in thousands)

Operating lease components
Right-of-use assets - non-current

Current lease liabilities

Non-current lease liabilities

Classification
Other non-current
assets
Other current
liabilities

  Other liabilities

Our operating leases cost components are reported in our Consolidated Statements of Operations as follows:

(in thousands)

Operating lease components
Operating lease costs

Operating lease right-of-use asset impairment

Classification

General and
administrative
expenses

  Other expense

Future maturities of our operating lease obligations as of September 30, 2021 by fiscal year are as follows:

(in thousands)
2022
2023
Total noncancelable future lease obligations
Less: Interest
Present value of lease obligations

Weighted-average remaining lease term
Weighted-average discount rate
Cash flow information related to leases consists of the following:

(in thousands)

Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases

Right-of-use assets obtained in exchange for lease obligations:
Operating leases

69

$

$
  $

$
  $

September 30,
2021

September 30,
2020

288     $

323     $
42     $

774  

512  
356

September 30,
2021

September 30,
2020

504  

$
—     $

  $

  $

  $

246  
87

324  
47  
371  
(6 )

365

September 30,
2021

0.66 years
3.30 %

September 30,
2021

September 30,
2020

  $

  $

519     $

247  

—     $

1,095

 
 
 
 
 
   
 
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
   
 
 
 
   
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
Note 14. Employee Benefits Plans

Management Security Plan

The management security plan (“MSP”) was a nonqualified, noncontributory defined supplemental deferred retirement benefit plan for a select group of management personnel.
The MSP was set up to provide a fixed supplemental retirement benefit for 180 months. The MSP was frozen as of September 30, 2017. As a result, no new participants were
being added to the MSP and no further benefits were accumulating.

The MSP benefit expense and the projected management security plan benefit obligation were determined using assumptions as of the end of the respective year. The weighted-
average discount rate used to compute the obligation was 4.08% in fiscal year 2019.

Actuarial gains or losses were recognized when incurred; therefore, the end of year benefit obligation was 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
MSP termination adjustments
Recognized actuarial gain adjustment

Total

Fiscal Year Ended September 30,
2019
2020

  $

  $

—     $

195    
—    
12    
207     $

The following provides a roll-forward of the MSP benefit obligation for the fiscal year ended September 30, 2020, the year in which all termination benefits were paid:

(in thousands)

Change in projected benefit obligation:

Benefit obligation at beginning of year
Interest cost
Benefits paid
MSP termination benefits payment
Recognized actuarial gain adjustment

Benefit obligation at end of year
Funded status at end of year

70

September 30,
2020

$

$
$

—  
171  
985  
13  
1,169

5,226  
195  
(258 )
(5,175 )
12  
—  
—

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
Effective  September  30,  2018,  the  Company  terminated  the  MSP.  Under  the  MSP  termination,  payout  for  benefits  covered  utilizing  the  applicable  Internal  Revenue  Code
regulations were not able to be commenced until at least twelve months following plan termination decision and needed to be fully paid out within twenty-four (24) months
following plan termination. During August 2020, the Company caused the MSP to pay the lump sum termination benefits of approximately $5,175,000 to all MSP beneficiaries.

During  the  fiscal  year  ended  September  30,  2019,  the  Company  determined  to  pay  out  a  lump  sum  under  the  equivalent  annuity  approach,  whereby  the  payout  under  this
approach was designed to mitigate participants tax burden. Under this approach, the Company would cover the amount needed to purchase an annuity providing the same after-
tax benefit as if the plan was never terminated. As a result, the Company recorded an additional liability of approximately $720,000.

The Company had established a “Rabbi Trust” to provide for the potential funding of accrued benefits under the MSP. According to the terms of the Rabbi Trust, funding was
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 would be triggered.
As of September 30, 2018, date the Company terminated the MSP, the Rabbi Trust had no assets, and no change of control had occurred, and no funding had been triggered.

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  harbor  election  effective  in  October  2012.  The  Company’s  contribution  to  the  plan  was
approximately $401,000, $397,000 and $380,000 for the fiscal years ended September 30, 2021, 2020 and 2019, respectively.

The Company also maintains a Profit Sharing Plan (“Plan”) that 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 did not contribute to the Plan
for the fiscal years ended September 30, 2021, 2020 and 2019, respectively.

Note 15. Related Party Transactions

Henry R. Slack and George R. Brokaw

On December 31, 2016, the Company entered into new employment agreements (collectively, the “Employment Agreements”) with Henry R. Slack, and George R. Brokaw.
Mr. Slack previously served as the Executive Chairman of the Company, and Mr. Brokaw previously served as the Executive Vice Chairman of the Company. The Employment
Agreements provided for an annual base salary of $250,000 in the case of Mr. Slack and provides for an annual base salary of $250,000 in the case of Mr. Brokaw.

Beginning June 26, 2017, both Messrs. Slack and Brokaw agreed to waive payment of their salaries.

Effective July 1, 2019, Mr. Slack resigned his employment with the Company as Executive Chairman. Effective December 31, 2019, Mr. Brokaw resigned his employment with
the Company as Executive Vice Chairman. Mr. Slack and Mr. Brokaw continue to serve on the Board of the Company.

Remy W. Trafelet

As described above, on February 11, 2019 and as contemplated by the Alico Settlement Agreement, Mr. Trafelet submitted to the Board his resignation as President and Chief
Executive Officer of the Company and a member of the Board, effective upon the execution of the Alico Settlement Agreement. Also, on February 11, 2019, as contemplated
by the Settlement Agreement, the Company entered into a consulting agreement (the "Consulting Agreement") with Mr. Trafelet and 3584 Inc., an entity controlled by Mr.
Trafelet (the "Consultant"). Pursuant to the Consulting Agreement, Mr. Trafelet made himself available to provide consulting services to the Company through the Consultant
for  up  to 24 months. In exchange for the consulting services, the Consultant received an annual consulting fee of $400,000. The Company recorded an expense of $800,000,
representing the full amount due under the agreement, in fiscal year 2019 upon the execution of the agreement. As of September 30, 2021, the Company has paid $800,000 in
consulting fees and no further payments are due under this Consulting Agreement.

Shared Services Agreement

The Company had a shared services agreement with Trafelet Brokaw Capital Management, L.P. (“TBCM”), whereby the Company reimbursed TBCM for use of office space
and various administrative and support services. The agreement expired December 31, 2018 and was not extended or renewed. The Company expensed approximately $0, $0
and $155,000  for  the  fiscal  years  ended  September  30,  2021,  2020  and  2019,  respectively. As  of  September  30,  2021  and  2020,  the  Company  did not  have  any  outstanding
amounts with TBCM.

71

 
 
Capital Contribution

On  September  10,  2020,  all  operating  partners  of  Citree  received  a  funding  notice  relating  to  an  additional  Cash  Capital  Contribution  (“Contribution”)  requirement  of
approximately $600,000  as  a  result  of  trees  producing  limited  revenue  because  they  are  still  in  early-stage  development,  a  reduction  in  market  price  for  citrus  fruit  for  the
2019/20  harvest  season  due  to  excess  inventories  and  the  adoption  of  a  more  extensive  caretaking  plan  focused  on  limiting  the  impact  of  citrus  greening.  The  Company’s
portion of the Contribution was approximately $306,000 and was funded on September 24, 2020. The remaining portion of the Contribution of $294,000 was funded by the
noncontrolling parties.

Distribution of Shares by Alico’s Largest Stockholder

On  November  12,  2019,  734  Investors,  the  Company’s  largest  stockholder  at  the  time,  distributed  the 3,173,405 shares of Company common stock held by it, on a pro rata
basis, to its members. The Company understands that this share distribution was made in anticipation of a subsequent dissolution of 734 Investors. Transfers of these shares are
not registered on any current Alico registration statement, but the shares are potentially transferable pursuant to Rule 144, subject to certain customary restrictions.

Note 16. Commitments and Contingencies

Operating Leases

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

Total rent expense was approximately $304,000, $308,000 and $450,000 for the fiscal years ended September 30, 2021, 2020 and 2019, respectively.

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

(in thousands)
2022
2023
Total

Purchase Commitments

$

$

324  
47  

371

The  Company  enters  into  contracts  for  the  purchase  of  citrus  trees  during  the  normal  course  of  its  business. As  of  September  30,  2021,  the  Company  had  approximately
$2,405,000 relating to outstanding commitments for these purchases that will be paid upon delivery of the remaining citrus trees.

Letters of Credit

The  Company  had  outstanding  standby  letters  of  credit  in  the  total  amount  of  approximately  $336,000  and  $399,000  at  September  30,  2021  and  September  30,  2020,
respectively, to secure its various contractual obligations.

Legal Proceedings

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 or of which any of its property is subject that it believes will have a material adverse effect on its financial position, results of operations or cash
flows.

72

 
 
 
   
 
 
 
 
 
 
 
Note 17. Selected Quarterly Financial Data (unaudited)

Summarized  quarterly  financial  data  for  the  fiscal  years  ended  September  30,  2021,  and  2020  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)

Fiscal Quarter Ended

Total operating revenues
Total operating expenses
Gross profit (loss)
General and administrative expenses
Other income (expense), net
Income (loss) before income taxes
Income tax (benefit) expense
Net income (loss)
Net loss (income) attributable to noncontrolling
interests
Net income (loss) attributable to Alico Inc. common
stockholders
Earnings (loss) per share:

  $

December 31,

March 31,

June 30,

September 30,

2020

2019

2021

2020

2021

2020

2021

2020

  $

13,732  
8,335  
5,397  
2,528  
2,185  
5,054  
1,250  
3,804  

11,005     $
5,391      
5,614      
2,760      
(1,595 )    
1,259      
361      
898      

55,944     $
45,718      
10,226      
2,653      
(1,104 )    
6,469      
1,579      
4,890      

50,515     $
43,898      
6,617      
2,953      
1,398      
5,062      
1,496      
3,566      

34,888     $
26,378      
8,510      
1,911      
29,387      
35,986      
8,853      
27,133      

26,122     $
19,902      
6,220      
2,556      
(1,405 )    
2,259      
171      
2,088      

4,000     $
4,240      
(240 )    
2,361      
1,479      
(1,122 )    
(115 )    
(1,007 )    

4,865  
5,397  
(532 )
2,729  
26,058  
22,797  
5,635  
17,162  

41  

(107 )    

(23 )    

5      

(14 )    

8      

35      

42  

  $

3,845  

  $

791     $

4,867     $

3,571     $

27,119     $

2,096     $

(972 )   $

17,204  

Basic
Diluted

  $
  $

0.51  
0.51  

  $
  $

0.11     $
0.11     $

0.65     $
0.65     $

0.48     $
0.48     $

3.61     $
3.61     $

0.28     $
0.28     $

(0.13 )   $
(0.13 )   $

2.29  
2.29

Operating  revenues  and  operating  expenses  for  the  fiscal  quarter  ended  September  30,  2020  include  approximately  $3,246,000  and  approximately  $2,951,000,  respectively,
relating to the grove management services being provided to a third-party. Other income for the fiscal quarter ended September 30, 2020 includes a gain on sale of assets of
approximately  $27,470,000  (see  Note  4.  “Assets  Held  for  Sale”  and  Note  5.  “Property  and  Equipment,  Net”  for  further  information).  Operating  revenues  and  operating
expenses  for  the  fiscal  quarter  ended  December  31,  2020  include  approximately  $2,869,000  and  approximately  $2,631,000,  respectively,  relating  to  the  grove  management
services  being  provided  to  a  third-party.  Operating  revenues  and  operating  expenses  for  the  fiscal  quarter  ended  March  31,  2021  include  approximately  $ 4,685,000  and
approximately $4,150,000, respectively, relating to the grove management services being provided to a third-party. Operating revenues and operating expenses for the fiscal
quarter  ended  June  30,  2021  include  approximately  $5,114,000  and  approximately  $4,545,000,  respectively,  relating  to  the  grove  management  services  being  provided  to  a
third-party. Other income for the fiscal quarter ended June 30, 2021 includes a gain on sale of assets of approximately $30,288,000 (see Note 4. “Assets Held for Sale” and
Note 5. “Property and Equipment, Net” for further information). General and administrative expenses for the fiscal quarter ended June 30, 2021 include the receipt of insurance
proceeds for the reimbursement of legal fees in the amount of approximately $658,000 relating to corporate legal matters. Operating revenues and operating expenses for the
fiscal  quarter  ended  September  30,  2021  include  approximately  $3,083,000  and  approximately  $3,015,000,  respectively,  relating  to  the  grove  management  services  being
provided to a third-party.

Note 18. Subsequent Events

On  October  15,  2021  and  November  5,  2021,  the  Company  awarded 2,500  and 2,224  restricted  shares  of  the  Company’s  common  stock  to  certain  executives  and  senior
managers under the 2015 Plan at a weighted average fair value of $35.77 per common share, with 2,500 vesting on January 1, 2022 and the remaining shares vesting on January
1, 2023.

On December 2, 2021, the Board of Directors of the Company declared a cash dividend for the first quarter of fiscal year 2022 of $0.50 per share on its outstanding common
stock to be paid to stockholders of record as of December 31, 2021, with payment expected on January 14, 2022.  

On December 3, 2021, the State of Florida purchased, under the Florida Forever program, approximately 1,638 acres of the Alico Ranch for approximately $5,675,000 pursuant
to an option agreement entered into on September 21, 2021 between the State of Florida and the Company.

73

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
   
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
       
       
       
       
       
       
   
 
 
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 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, 2021, 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)

pertain to the maintenance of records, that in reasonable detail, accurately and fairly reflect the transactions and dispositions of the assets of the Company;

(ii) 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

(iii) 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, 2021. 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,  2021.  Management
reviewed the results of their assessment with our Audit Committee.

Item 9B. Other Information

None.

74

 
 
 
 
 
 
 
PART III

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 2021 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.

Item 10. Directors, Executive Officers and Corporate Governance

Information concerning our directors and nominees and other information as required by this Item 10 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 posted on our website http://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 the 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  as  required  by  this  Item  12  is  hereby  incorporated  by
reference to the Proxy Statement to be filed with the SEC pursuant to Regulation 14A.

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 following table illustrates the common shares remaining available for future issuance under the 2015 Plan as of September 30, 2021:

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

218,000  

  $

—  
218,000  

  $

33.78  

N/A  
33.78  

1,014,500  

—  
1,014,500

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

In October 2019, the Company awarded 118,000 stock options to senior managers and certain other managers under the 2015 Plan.  Additionally, in each of February 2020 and
August 2020, one former senior executive forfeited 26,250 stock options, aggregating 52,500 in total, which were originally issued under the 2015 Plan and no replacement
options were granted.

In February 2019, pursuant to a settlement agreement, a senior executive of the Company forfeited an aggregate of 457,500 stock options, which were originally issued under
the 2015 Plan and no replacement options were granted.

75

 
 
 
 
 
 
 
 
 
 
 
   
   
 
 
   
 
 
 
 
 
   
 
On November 10, 2020, the Company awarded 5,885 restricted shares of the Company’s common stock to certain executives and senior managers under the 2015 Plan at a
weighted average fair value of $31.20 per common share, vesting on January 1, 2022.

On October 15 and November 5, 2021, the Company awarded 2,500 and 2,224 restricted shares of the Company’s common stock to certain executives and senior managers
under the 2015 Plan at a weighted average fair value of $35.77 per common share, with 2,500 vesting on January 1, 2022 and the remaining shares vesting on January 1, 2023.

Item 13. Certain Relationships and Related Transactions and Director Independence

The information concerning relationships and related transactions as required by this Item 13 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 as required by this Item 14 is hereby incorporated by reference to the Proxy Statement to be filed with the SEC
pursuant to Regulation 14A.

76

 
Item 15. Exhibits, Financial Statement Schedules

(a) Documents filed as part of this report

(1) Financial Statements:

PART IV

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

Exhibit
Number

    2.1***

    2.2***

    3.1

    3.2

    3.3

    3.4

    3.5
    4.1
  10.1

  10.2
  10.3*

  10.4*

  10.5

  10.6***

  10.7***

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)
  Agreement and Plan of Merger, dated as of December 2, 2014, by and among Alico, Inc., 734 Sub, 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 3.6 of Alico’s filing on Form 8-K dated January 15, 2021
  Description of Securities

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 SEC 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 SEC
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 SEC 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)

77

 
 
 
 
 
 
 
 
 
  10.8

  10.9

  10.10

  10.11

  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

  10.28

  10.29

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)
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 First Amended and Restated Credit Agreement with Metropolitan Life Insurance Company and New England Life Insurance Company
dated November 4, 2019 (incorporated by reference to Exhibit 10.26 of Alico’s filing on Form 10-K dated December 5, 2019)
Fourth Amendment to First Amended and Restated Credit Agreement with Metropolitan Life Insurance Company and New England Life Insurance Company
dated October 2, 2019 (incorporated by reference to Exhibit 10.27 of Alico’s filing on Form 10-K dated December 5, 2019)
Fifth Amendment to Amended and Restated Credit Agreement and Amended and Restated Notes. (incorporated by reference to Exhibit 10.1 of the Company’s
Form 8-K filed with the SEC on May 5, 2021)
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)

78

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  10.30

  10.31

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)
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 (incorporated by reference to Exhibit
10.40 of Alico’s filing on Form 10-K dated December 6, 2018)

  10.32*

  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

  10.33*

  10.34*

  10.35*

  10.36*

  10.37

  10.38

  10.39

  10.40

  10.41

  10.42

  10.43

  10.44

  10.45

  10.46

  10.47

  10.48

with the SEC on June 1, 2015)
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 SEC 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 SEC 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 SEC on January 4, 2017)
Employment Agreement dated December 2, 2019 between Alico, Inc. and Richard Rallo (incorporated by reference to Exhibit 10.37 of Alico’s filing on Form
10-K dated December 5, 2019)
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)
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)
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)
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 (incorporated by reference to
Exhibit 10.37 of Alico’s filing on Form 10-K dated December 6, 2018)
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 (incorporated by reference to
Exhibit 10.38 of Alico’s filing on Form 10-K dated December 6, 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 (incorporated by reference
to Exhibit 10.39 of Alico’s filing on Form 10-K dated December 6, 2018)
Eighth 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 August 29, 2019 (incorporated by reference to
Exhibit 10.44 of Alico’s filing on Form 10-K dated December 5, 2019)
Ninth Amendment and Waiver 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 June 26, 2020 (incorporated by reference
to Exhibit 10.1 of Alico’s filing on Form 10-Q dated August 6, 2020)

Tenth Amendment and Waiver 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 August 25, 2020
Eleventh Amendment and Waiver 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 January 7, 2021 (incorporated by
reference to Exhibit 10.1 of Alico’s filing on Form 10-Q dated February 4, 2021)
Twelfth Amendment and Waiver 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 November 17, 2021
Settlement Agreement and Release, dated as of February 11, 2019, by and among Alico, Inc., George R. Brokaw, R. Greg Eisner, Benjamin D. Fishman, W.
Andrew Krusen, Henry R. Slack, Remy W. Trafelet , 734 Agriculture, LLC, RCF 2014 Legacy LLC and Delta Offshore Master II, LTD (incorporated by
reference to Exhibit 10.1 to the Current Report on Form 8-K filed with the SEC on February 11, 2019.)

79

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  10.49

  10.50

  10.51*

  10.52*
  10.53*
  10.54*
  10.55+

Registration Rights Agreement, dated as of February 11, 2019, by and between Alico, Inc. and Remy W. Trafelet (incorporated by reference from Exhibit C to
Exhibit 10.1 to the Current Report on Form 8-K filed with the SEC on February 11, 2019).
Consulting Agreement, dated as of February 11, 2019, by and among Alico, Inc., 3584 Inc., and Remy W. Trafelet (incorporated by reference from Exhibit B
to Exhibit 10.1 to the Current Report on Form 8-K filed with the SEC on February 11, 2019).
  Alico, Inc. Stock Incentive Plan of 2015 (incorporated by reference from Appendix A to the Company’s Definitive Proxy Statement on Schedule 14A filed
with the SEC on January 28, 2015).
  Form of Nonqualified Stock Option Agreement
  Form of Incentive Stock Option Agreement
  Form of Restricted Stock Agreement
  Alico, Inc. Orange Purchase Agreement R512 - May 20, 2020 (incorporated by reference to Exhibit 10.1 to the Current Report on Form 8-K filed with the SEC

on May 21, 2019)

  10.56+

  Alico, Inc. Orange Purchase Agreement R514 - May 18, 2020 (incorporated by reference to Exhibit 10.2 to the Current Report on Form 8-K filed with the SEC

on May 21, 2019)

  10.57
  10.58
  10.59

  10.60
  10.61

  Option Agreement for Sale and Purchase (incorporated by reference to Exhibit 10.4 of Alico’s filing on Form 10-Q dated August 6, 2020)
  Option Agreement for Sale and Purchase (incorporated by reference to Alico's Current Report on Form 8-K filed with the SEC on April 15, 2021)
  First Amendment to Option Agreement for Sale and Purchase (incorporated by reference to Exhibit 10.2 to the Current Report on Form 8-K filed with the SEC

on April 15, 2021)

  Purchase Option Agreement dated August 13, 2021, between Alico, Inc., and 734 LMC Groves LLC
  Option Agreement for Sale and Purchase dated September 21, 2021, between Alico, Inc., and the Board of Trustees of the Internal Improvement Trust Fund of

the State of Florida

  21.0
  23.0
  31.1
  31.2
  32.1
  32.2
101.INS**
101.SCH**
101.CAL**
101.DEF**
101.LAB
101.PRE
104

  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
  Inline XBRL Instance Document
  Inline XBRL Taxonomy Extension Schema Document
  Inline XBRL Taxonomy Calculation Linkbase Document
  Inline XBRL Taxonomy Definition Linkbase Document
  Inline XBRL Taxonomy Label Linkbase Document
  Inline XBRL Taxonomy Extension Presentation Linkbase Document
  The cover page for the Company’s Annual Report on Form 10-K for the year ended September 30, 2021, has been formatted in Inline XBRL

*
**

***

+

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.
Pursuant to Item 601(b)(10)(iv) of Regulation S-K promulgated by the SEC, certain portions of this exhibit have been redacted. The Company hereby agrees to
furnish supplementally to the SEC, upon its request, an unredacted copy of this exhibit.

Item 16. Form 10-K Summary

Not applicable.

80

 
 
 
 
 
 
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 7, 2021

ALICO, INC. (Registrant)

By:

/s/ John E. Kiernan
John E. Kiernan
President and Chief Executive Officer (Principal
Executive Officer)

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 7, 2021

President and Chief Executive Officer (Principal Executive Officer)

December 7, 2021

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

December 7, 2021

Director: Executive Chairman

December 7, 2021

Director

December 7, 2021

Director

December 7, 2021

Director

December 7, 2021

Director

December 7, 2021

Director

December 7, 2021

Director

December 7, 2021

Director

81

/s/ John E. Kiernan
John E. Kiernan

/s/ Richard Rallo
Richard Rallo

/s/ Benjamin D. Fishman
Benjamin D. Fishman

/s/ George R. Brokaw 
George R. Brokaw

/s/ R. Greg Eisner 
R. Greg Eisner

/s/ Henry R. Slack
Henry R. Slack

/s/ W. Andrew Krusen 
W. Andrew Krusen

/s/ Toby K. Purse
Toby K. Purse

/s/ Katherine English 
Katherine English

/s/ Adam Putnam 
Adam Putnam

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
DESCRIPTION OF THE REGISTRANT’S SECURITIES
REGISTERED PURSUANT TO SECTION 12 OF THE
SECURITIES EXCHANGE ACT OF 1934

Exhibit 4.1

The following description sets forth certain material terms and provisions of Alico, Inc.’s (the “Company,” “we,” “us,” and “our”) securities that are registered under

Section 12 of the Securities Exchange Act of 1934, as amended.

DESCRIPTION OF CAPITAL STOCK

The  following  description  of  our  common  stock  and  preferred  stock  summarizes  the  material  terms  and  provisions  of  our  common  stock  and  preferred  stock.  It  is
subject to, and qualified in its entirety by reference to, our Restated Articles of Incorporation (the “Articles of Incorporation”), and our Amended and Restated Bylaws (our
“Bylaws”), each of which are incorporated by reference as an exhibit to the Annual Report on Form 10-K of which this Exhibit 4.1 is a part . The Florida Business Corporation
Act (the “FBCA”) may also affect the terms of these securities.

Authorized Capital Stock

Our authorized capital stock consists of

•

•

15,000,000 shares of common stock, $1.00 par value per share; and

1,000,000 shares of preferred stock, no par value per share.

Common Stock

Dividends. Subject to preferential dividend rights of any other class or series of stock, the holders of shares of our common stock are entitled to receive dividends,
including  dividends  of  our  stock. The  payment  of  cash  dividends  in  the  future  will  be  dependent  upon  our  revenues  and  earnings,  if  any,  capital  requirements  and  general
financial  condition.  The  payment  of  any  cash  dividends  is  within  the  discretion  of  our  board  of  directors.    Further,  our  ability  to  declare  dividends  is  limited  by  restrictive
covenants contained in the agreements governing our indebtedness.

Registration Rights. On February 11, 2019, the Company entered into a Settlement Agreement and Release (the “Settlement Agreement”) with Remy W. Trafelet, our
former President and Chief Executive Officer, and certain other parties. The Settlement Agreement, via the registration rights agreement attached to the Settlement Agreement,
grants registration rights to Remy W. Trafelet and his affiliates.  

Liquidation. In the event we are liquidated, dissolved or our affairs are wound up, after we pay or make adequate provision for all of our known debts and liabilities,
each holder of our common stock will be entitled to share ratably, in proportion to the number of shares of common stock held by such holder, in all assets that remain, subject
to any rights that are granted to the holders of any class or series of preferred stock.

Voting Rights. For all matters submitted to a vote of shareholders, each holder of our common stock is entitled to one vote for each share registered in the holder’s
name. Holders of our common stock vote together as a single class. There is no cumulative voting in the election of our directors, which means that, subject to any rights to elect
directors  that  are  granted  to  the  holders  of  any  class  or  series  of  preferred  stock,  a  majority  of  the  votes  cast  at  a  meeting  of  shareholders  at  which  a  quorum  is  present  is
sufficient to elect a director.

 Other Rights and Restrictions. Subject to the preferential rights of any other class or series of stock, all shares of our common stock have equal dividend, distribution,
liquidation and other rights, and have no preference, appraisal or exchange rights, except for any appraisal rights provided by Florida law. Furthermore, holders of our common
stock have no conversion, sinking fund or redemption rights, or preemptive rights to subscribe for any of our securities. Our Articles of Incorporation and Bylaws do not restrict
the ability of a holder of our common stock to transfer the holder’s

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
shares  of  our  common  stock  and  do  not   discriminate  against  any  existing  or  prospective  holder  of  our  common  stock  as  a  result  of  such  security  holder  owning  a
substantial amount of our securities.

The rights, powers, preferences and privileges of holders of our common stock are subject to, and may be adversely affected by, the rights of holders of shares of our

outstanding preferred stock and of any series of preferred stock which we may designate and issue in the future.

Listing. Our common stock is listed on the Nasdaq under the symbol ALCO.

Transfer Agent and Registrar. The transfer agent for our common stock is Computershare Inc.

Preferred Stock

Under our Articles of Incorporation we have authority, subject to any limitations prescribed by law and without further shareholder approval, to issue from time to

time, as “blank check preferred,” up to 1,000,000 shares of preferred stock.

The  preferred  stock  is  issuable  in  one  or  more  series,  each  with  such  designations,  preferences,  rights,  qualifications,  limitations  and  restrictions  as  our  board  of

directors may determine in resolutions providing for their issuance.

In particular, our board of directors, without further approval of the shareholders, is authorized to fix the dividend rights and terms, conversion rights, voting rights,
redemption rights and terms, liquidation preferences, and any other rights, preferences, privileges and restrictions applicable to each series of the preferred stock. The issuance
of preferred stock, while providing flexibility in connection with possible acquisitions and other corporate purposes could, among other things, adversely affect the voting power
or rights of the holders of our common stock and, under certain circumstances, make it more difficult for a third party to gain control of us, discourage bids for our common
stock at a premium or otherwise adversely affect the market price of the common stock. Further, the issuance of preferred stock may have the effect of delaying, deferring or
preventing a change in control of us without further action by the shareholders and may adversely affect the voting and other rights of the holders of our common stock. The
issuance of preferred stock with voting and conversion rights may adversely affect the voting power of the holders of common stock, including loss of voting control to others.

As of December 1, 2020, all 1,000,000 shares of preferred stock remain unissued and no shares of preferred stock are authorized for any specific series.

The summaries above of selected provisions of our common stock and preferred stock are qualified entirely by the provisions of our Articles of Incorporation, our
Bylaws  and  our  debt  agreements,  all  of  which  are  included  or  incorporated  by  reference  as  exhibits  to  our Annual  Report  on  Form  10-K.  You  should  read  our Articles  of
Incorporation, our Bylaws and our debt agreements.

Anti-Takeover Effects of Florida Law, Our Articles of Incorporation and Our Bylaws

Some  provisions  of  Florida  law,  our  Articles  of  Incorporation  and  our  Bylaws  contain  provisions  that  could  make  the  following  transactions  more  difficult:
acquisitions of us by means of a tender offer, a proxy contest or otherwise or removal of our incumbent officers and directors. These provisions may also have the effect of
preventing  changes  in  our  management.  It  is  possible  that  these  provisions  could  make  it  more  difficult  to  accomplish  or  could  deter  transactions  that  shareholders  may
otherwise consider to be in their best interest or in our best interests, including transactions that might result in a premium over the market price for our shares.

These provisions are expected to discourage coercive takeover practices and inadequate takeover bids. These provisions are also designed to encourage persons seeking
to acquire control of us to first negotiate with us. We believe that the benefits of increased protection and our potential ability to negotiate with the proponent of an unfriendly or
unsolicited proposal to acquire or restructure us outweigh the disadvantages of discouraging these proposals because, among other things, negotiation of these proposals could
result in an improvement of their terms.

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 Anti-Takeover Effects of Florida Law

The following summarizes certain anti-takeover effects of Florida Law.

Authorized  but  Unissued  Stock.  Our  authorized  but  unissued  shares  of  common  stock  and  preferred  stock  will  be  available  for  future  issuance  without  shareholder
approval.  These  additional  shares  may  be  used  for  a  variety  of  corporate  purposes,  including  future  public  offerings  to  raise  additional  capital,  corporate  acquisitions  and
employee  benefit  plans.  The  existence  of  authorized  but  unissued  shares  of  stock  may  enable  our  board  of  directors  to  issue  shares  of  stock  to  persons  friendly  to  existing
management. This may have the effect of discouraging attempts to obtain control of the Company. The perception in the market of a large number of authorized but unissued
shares of our common and preferred stock could have a negative impact on the price of our common stock.

Evaluation of Impact of Acquisition Proposals on Non-Shareholder Constituencies. The FBCA expressly permits our board of directors, when evaluating any proposed
tender or exchange  offer,  any  merger,  consolidation  or  sale  of  substantially  all  of  our  assets,  or  any  similar  extraordinary  transaction,  to  consider  in  addition  to  shareholder
interests  all  relevant  factors,  including,  without  limitation,  the  social,  legal,  and  economic  effects  on  our  employees,  customers  and  suppliers  and  our  subsidiaries,  on  the
communities and geographical areas in which they operate. Our board of directors may also consider the amount of consideration being offered in relation to the then current
market price for outstanding shares of capital stock and our then current value in a freely negotiated transaction. Our board of directors believes that these provisions are in our
long-term best interests and those of our shareholders.

The Company has sought to elect out of the provisions of Section 607.0901 of the FBCA, pertaining to affiliates transactions, and Section 607.0902 of the FBCA,

pertaining to control-share acquisitions.

Our Articles of Incorporation and Our Bylaws

Provisions of our Articles of Incorporation and our Bylaws may delay or discourage transactions involving an actual or potential change in control or change in our
management, including transactions in which shareholders might otherwise receive a premium for their shares, or transactions that our shareholders might otherwise deem to be
in their best interests. Therefore, these provisions could adversely affect the price of our common stock.

Among other things, our Articles of Incorporation and Bylaws:

•

•

provide that all vacancies, including newly created directorships, may, except as otherwise required by law or, if applicable, the rights of holders of a series of
preferred stock, be filled by a majority of directors then in office, even if less than a quorum, or by the sole remaining director;

provide that our Bylaws (other than any Bylaw that is adopted by our shareholders) can be amended by our board of directors.

In addition, our Bylaws provide for advance notice and related requirements in connection with shareholder proposals and nominations of directors by shareholders.
Shareholder proposals and nominations for directors at the annual meeting of shareholders must be received in writing not less than 120 days nor more than 150 days prior to
the one-year anniversary of the preceding year’s annual meeting. Shareholder proposals and nominations must also be in proper form which must include, among other things,
the  name  and  address  of  the  proposing  shareholder  and  the  number  of  shares  directly  or  indirectly  beneficially  owned  by  such  shareholder  and  information  regarding  the
proposals  or  director  nominees.  The  Bylaws  also  provide  additional  eligibility  and  other  requirements  for  director  nominees,  requirements  to  call  special  meetings  of  the
shareholders, and requirements to take shareholder action by written consent in lieu of a meeting.

Indemnification Provisions

Florida law authorizes a Florida corporation to indemnify its directors and officers in certain instances against certain liabilities which they may incur by virtue of

their relationship with the corporation. Additionally, a Florida

 
 
 
 
 
 
 
 
 
 
 
 
 
 
corporation is authorized to provide further indemnification or advancement of expenses to any of its directors, officers, employees, or agents, except for acts or omissions that
constitute:

•

•

•

•

a violation of the criminal law unless the individual had reasonable cause to believe his or her conduct was lawful or had no reasonable cause to believe his or
her conduct was unlawful,

a transaction in which the individual derived an improper personal benefit,

in  the  case  of  a  director,  a  circumstance  under  which  certain  liability  provisions  of  the  FBCA  are  applicable  related  to  payment  of  dividends  or  other
distributions or repurchases of shares in violation of the FBCA, or

willful  or  intentional  misconduct  or  a  conscious  disregard  for  the  best  interests  of  the  corporation  in  a  proceeding  by  or  in  the  right  of  the  corporation  to
procure a judgment in its favor or in a proceeding by or in the right of a corporation shareholder.

A Florida corporation also is authorized to purchase and maintain liability insurance for its directors, officers, employees and agent, which we have done.

Our Bylaws provide that we will indemnify our officers and directors for expenses, costs and liabilities actually and necessarily incurred in connection with the defense
of any action, suit or proceeding in which an officer or director is made a party by reason of being or having been an officer or director of the Company except in relation to
matters in which the officer or director shall be adjudged in such action, suit or proceeding to be liable for negligence or misconduct in the performance of his or her duties as
such officer or director. The indemnification rights provided in our Bylaws are not exclusive of any other rights to which our officers and directors may be entitled under any
Bylaws, agreements, vote of shareholders or otherwise.

We are also a party to indemnification agreements with each of our directors and executive officers. These agreements are made in recognition that our directors and
executive officers need substantial protection against personal liability and specific contractual assurance that the protection promised by the Bylaws will be available to them
regardless of, among other things, any amendment thereto or revocation thereof, change in the composition of our board of directors, or business combination transaction.

Insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers, or persons controlling Alico pursuant to the foregoing
provisions and/or agreements, we have been informed that in the opinion of the Commission such indemnification is against public policy as expressed in the Securities Act and
is therefore unenforceable.

Rule 144

Pursuant to Rule 144 of the Securities Act (“Rule 144”), a person who has beneficially owned restricted shares of our common stock for at least six months would be
entitled to sell their securities, provided that (i) such person is not deemed to have been one of our affiliates at the time of, or at any time during the three months preceding, a
sale and (ii) we are subject to the Exchange Act periodic reporting requirements for at least three months before the sale and have filed all required reports under Section 13 or
15(d) of the Exchange Act during the 12 months (or such shorter period as we were required to file reports) preceding the sale.

Persons who have beneficially owned restricted shares of our common stock for at least six months but who are our affiliates at the time of, or at any time during the
three  months  preceding,  a  sale,  would  be  subject  to  additional  restrictions,  by  which  such  person  would  be  entitled  to  sell  within  any  three-month  period  only  a  number  of
securities that does not exceed the greater of:

•

•

one percent (1%) of the total number of shares of common stock then outstanding; or 

the average weekly reported trading volume of the common stock during the four calendar weeks preceding the filing of a notice on Form 144 with respect to
the sale.

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Sales by our affiliates under Rule 144 are also limited by manner of sale provisions and notice requirements and to the availability of current public information about

us.

 
 
TENTH AMENDMENT TO CREDIT AGREEMENT

Exhibit 10.45

This TENTH AMENDMENT TO CREDIT AGREEMENT (this “Amendment”), is dated as of August 25, 2020, 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 T N E S S E T H :

as 

of 

July 

dated 

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 
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, 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 of July 18, 2018, that certain Seventh Amendment to Credit Agreement
dated as of September 26, 2018, that certain Eighth Amendment and Waiver to Credit Agreement dated as of August 29, 2019 and that certain
Ninth  Amendment  and  Waiver  to  Credit  Agreement  dated  as  of  June  26,  2020  (as  may  be  further  amended,  restated,  supplemented  or
otherwise modified from time to time, the “Credit Agreement”); and

certain  Third  Amendment 

to  Credit  Agreement 

2015, 

dated 

that 

16, 

as 

WHEREAS, Borrowers have requested that Lender amend the Credit Agreement as more fully set forth herein, 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.

Section  1.1  of  the  Credit  Agreement, Defined  Terms,  is  hereby  modified  and  amended  by  deleting  the
definition of “LIBO Rate” and “Revolving Credit Maturity Date” set forth therein in their entirety and inserting in lieu thereof, respectively, the
following:

(a)

  ““LIBO  Rate”  means  the  London  interbank  offered  rate  as  administered  by  ICE
Benchmark Administration (or any other Person that takes over the administration of such rate) and
published in the “Money Rates” section of The Wall Street Journal (or if The Wall Street Journal is
not  available  or  does  not  publish  that  rate,  any  other  authoritative source  of  that  rate,  selected  by
Lender from time to time

 
 
 
 
 
 
 
 
 
for purposes of providing quotations of interest rates applicable to dollar deposits in an amount equal
to  the  Loans  in  the  London  interbank  market a t approximately  11:00  a.m.,  London  time)  on  the
Business Day immediately preceding the date of  such  determination,  as  the  rate  for  dollar  deposits
with a one month maturity; provided, that (a) the LIBO Rate may be Adjusted from time to time in
Lender’s discretion for reserve requirements, deposit insurance assessment rates and other regulatory
costs, and (b) in no event shall the LIBO Rate be less than zero.

“Revolving Credit Maturity Date” means November 1, 2023.”

following new defined term thereto in appropriate alphabetical order:

(b)

Section 1.1 of the Credit Agreement, Defined Terms, is hereby further modified and amended by adding the

““Benchmark Transition Event”  means  the  occurrence  of  one  or  more  of  the  following

events with respect to the LIBO Rate:

(a)

a  public  statement  or  publication  of  information  by  or  on  behalf  of  the
administrator  of  the  LIBO  Rate  announcing that such  administrator  has  ceased  or  will  cease  to
provide the LIBO Rate, permanently or indefinitely, provided that, at the time of such statement or
publication, there is no successor administrator that will continue to provide the LIBO Rate;

(b)

a public statement or publication of information by the regulatory supervisor for
the  administrator  of  the  LIBO Rate, the  U.S.  Federal  Reserve  System,  an  insolvency  official  with
jurisdiction over the administrator for the LIBO Rate, a resolution authority with jurisdiction over the
administrator for the  LIBO Rate or a court or an entity with similar insolvency or resolution authority
over the administrator for the LIBO Rate, which states that the administrator of the LIBO Rate has
ceased or will cease to provide the LIBO Rate permanently or indefinitely, provided that, at the time
of such statement or publication, there is no successor administrator that will continue to provide the
LIBO Rate; or

(c)

a public statement or publication of information by the regulatory supervisor for

the administrator of the LIBO Rate announcing that the LIBO Rate is no longer representative.”

2

 
 
 
 
 
 
 
 
deleting such section in its entirety and inserting in lieu thereof the following:

 (c)

Section  2.11  of  the  Credit Agreement,  Inability  to  Determine  Rates,  is  hereby  modified  and  amended  by

“2.11 Inability to Determine Rates; Alternative Rate.

(a)

If,  in  connection  with  any  Loan,  no  Benchmark  Transition  Event  shall  have
occurred  at  such  time  but Lender determines  that  (i)  United  States  dollar  deposits  are  not being
offered  to  banks  in  the  London  interbank  market  for  the  applicable  amount  of  such  Loan,  (ii)
adequate  and  reasonable  means  do  not  exist  for  determining  the  applicable  LIBO  Rate  (including,
without limitation, because the LIBO Rate is not available or published on a current basis), (iii) any
Governmental Authority has made it illegal or imposed material restrictions on the ability of Lender
t o maintain  or  fund  Loans  based  upon  the  LIBO  Rate,  or  (iv)  the  applicable  LIBO  Rate  does  not
adequately  and  fairly  reflect  the  cost  to  Lender  of  making  or  maintaining  that  Loan,  Lender  will
promptly  so  notify  Administrative  Borrower.  Thereafter,  t h e obligation  of  Lender  to  make  or
maintain  any  Loan  bearing  interest  at  the  applicable  LIBO  Rate  shall  be  suspended  until Lender
revokes such notice, and all Loans which would otherwise bear interest at the applicable LIBO Rate
shall  accrue  interest  at that rate,  per  annum,  equal  to  a  rate  determined  by  Lender  in  Lender’s
reasonable discretion.

  (b)

If  a  Benchmark  Transition  Event  occurs,  then  Lender  may,  by  notice  to
Administrative  Borrower,  select  an  alternate  rate  of  interest  for  the  LIBO  Rate  that  gives  due
consideration to the then-evolving or prevailing market convention for determining a rate of interest
for loans in Dollars at such time (the “Alternate Rate”),  and  each  Borrower  acknowledges  that  the
Alternate Rate may include a mathematical adjustment using any then-evolving or prevailing market
convention or method for determining a spread adjustment for the replacement of the LIBO Rate (it
being the intent of the parties to this Agreement that the Alternate Rate, including any such spread
adjustment, will be as comparable as reasonably possible to the LIBO Rate,  in accordance with any
prevailing  market  convention).  For  avoidance  of  doubt,  all  references  to  the  LIBO  Rate  shall  be
deemed  to  be  references  to  the  Alternate  Rate  when  the  Alternate  Rate  becomes  effective  in
accordance with this section. In addition, Lender will have the right, from time to time by notice to
Administrative  Borrower  to  make  technical,  administrative  or  operational  changes  (including,
without limitation, changes to the timing and frequency of determining rates and making payments of
interest  and  other  administrative  matters)  that  Lender  decides  in  its  reasonable  discretion  may  be
appropriate  to  reflect  the  adoption  and  implementation  of  the Alternate  Rate.  The Alternate  Rate,
together  with  all  such  technical,  administrative  and  operational  changes  as  specified  in  any  notice,
shall

3

 
 
 
 
 
become  effective  at  the  later  of  (i)  the  fifth  Business  Day  after  Lender  has  provided  notice  to
Administrative  Borrower  (the  “Notice  Date”)  and  (ii)  a  date  specified  by  Lender  in  the  notice,
without any further action or consent of the Borrowers, so long as Lender has not received, by 5:00
pm St. Louis, Missouri time on the Notice Date, written notice of objection to the Alternate Rate from
the Borrowers. Any determination, decision, or election that may be made by Lender pursuant to this
section, including any determination with respect to a rate or adjustment or the occurrence or non-
occurrence  of  an  event,  circumstance  or  date,  and  any  decision  to  take  or  refrain  from  taking  any
action, will be conclusive and binding absent manifest error and may be made in its sole discretion
and  without  consent  from  the  Borrowers.  In  no  event  shall  the  Alternate Rate  be  less  than  zero.
Lender does not warrant or accept any responsibility for, and shall not have any liability with respect
to, the administration, submission or any other matter related to the LIBO Rate or the Alternate Rate
or  with  respect  to  any  alternative,  successor  rate  thereto,  or  replacement  rate  thereof,  including
without  limitation,  whether  the  composition  or  characteristics  of  any  such  alternative,  successor  or
replacement reference rate will be similar to, or produce the same value or economic equivalence of
the LIBO Rate or have the same volume or liquidity as did the LIBO Rate prior to its discontinuance
or unavailability.”

2.

No Other Amendments or Waivers. 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

4

 
 
 
 
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;

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

(d)

Documents, or to the effectiveness of the Loan Documents.

(e)

No Borrower or Guarantor has knowledge of any challenge to Lender’s claims arising under the Loan

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:

(a)

(b)

(c)

this Amendment duly executed by each Borrower, Guarantor and Lender;

the Fourth Renewal Promissory Note in the form attached hereto;

the written consent of each of MetLife and New England Life Insurance Company to the extension of

the Revolving Credit Maturity Date;

(d)

(e)

reasonably request.

payment to Lender of a renewal fee in the amount of $15,000; and

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

5

 
 
 
 
 
 
 
 
 
 
 
 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  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.

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.]

6

 
 
 
 
 
 
 
 
 
 
 
  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 Executive Officer and President

ALICO-AGRI, LTD., a Florida limited partnership

By:

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

By:

  Name: John E. Kiernan
  Title:   Chief Executive Officer and President

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 Executive Officer and President

 
 
 
   
 
 
 
   
 
 
 
 
 
 
   
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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 and President

ALICO LAND DEVELOPMENT INC., a Florida corporation

By:

  Name: John E. Kiernan
  Title:   Chief Executive Officer and President

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 Executive Officer and President

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
GUARANTORS:

  734 CITRUS HOLDINGS, LLC

  By:

  Alico, Inc., as its sole Member

  By:

  Name: John E. Kiernan
  Title:   Chief Executive Officer and President

734 HARVEST, LLC

By:

  Name: John E. Kiernan
  Title:   Chief Executive Officer and President

734 CO-OP GROVES, LLC

By:

  Name: John E. Kiernan
  Title:   Chief Executive Officer and President

734 LMC GROVES, LLC

By:

  Name: John E. Kiernan
  Title:   Chief Executive Officer and President

734 BLP GROVES, LLC

By:

  Name: John E. Kiernan
  Title:   Chief Executive Officer and President

 
 
 
 
 
 
 
 
 
   
 
 
 
   
 
 
 
 
 
 
   
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
ALICO CHEMICAL SALES, LLC

By:

  Name: John E. Kiernan
  Title:   Chief Executive Officer and President

ALICO SKINK MITIGATION, LLC

By:

  Alico, Inc., its Manager

By:

  Name: John E. Kiernan
  Title:   Chief Executive Officer and President

LENDER:

  RABO AGRIFINANCE LLC,
  a Delaware limited liability company

  By:

  Name:
  Title:

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
   
 
 
 
 
 
 
   
 
   
 
 
TWELFTH AMENDMENT TO CREDIT AGREEMENT

 Exhibit 10.47

This TWELFTH AMENDMENT TO CREDIT AGREEMENT (this “Amendment”), is dated as of November __, 2021, 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 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 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,
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 of July 18, 2018, that certain Seventh Amendment to Credit Agreement dated as of September 26, 2018, that certain Eighth
Amendment and Waiver to Credit Agreement dated as of August 29, 2019, that certain Ninth Amendment and Waiver to Credit Agreement
dated  as  of  June  26,  2020,  that  certain  Tenth  Amendment  to  Credit  Agreement  dated  as  of  August  25,  2020,  and  that  certain  Eleventh
Amendment to Credit Agreement and Consent dated as of January 7, 2021 (as may be further amended, restated, supplemented or otherwise
modified from time to time, the “Credit Agreement”); and

WHEREAS, Borrowers have requested that Lender amend the Credit Agreement as more fully set forth herein, 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.  

definition of “Capital Expenditure Exclusion” as set forth therein in its entirety and inserting the following in lieu thereof:

(a)

Section  1.1  of  the  Credit  Agreement, Defined  Terms,  is  hereby  modified  and  amended  by  deleting  the

ACTIVE 61153578v3

 
 
 ““Capital Expenditure Exclusion” means expenditures in connection with any purchase
of any citrus grove during Fiscal Years 2021 and 2022, solely to the extent such expenditures are
made with the proceeds of non-citrus ranch land sales completed during Fiscal Years 2021 and 2022
to the extent permitted by Section 6.4.”

thereof in its entirety and inserting in lieu thereof the following:

(b)

Section  6.4  of  the  Credit Agreement, Dispositions,  is  hereby  modified  and  amended  by  deleting  clause  (m)

“(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 of all property Disposed of in reliance on this
clause  shall  not  exceed  (A)  $45,000,000  in  the  Fiscal  Year  ended  September  30,  2018,  (B)
$16,000,000 in the Fiscal Year ended September 30, 2019, (C) (1) if the State of Florida Land Sale
2020 is consummated during the Fiscal Year ended September 30, 2020, $37,000,000 in such Fiscal
Year, or (2) if the State of Florida Land Sale 2020 is not consummated during the Fiscal Year ended
September  30,  2020,  $10,000,000  in  such  Fiscal Year,  (D)  $65,000,000  in  the  Fiscal Year  ended
September  30,  2021  in  connection  with  the  sale  of  non-citrus  ranch  land,  (E)  for  the  Fiscal Year
ended  September  30,  2022,  an  aggregate  amount  equal  to  (1)  $10,000,000, plus  (2)  solely  to  the
extent such Dispositions are for the sale of non-citrus ranch land, an additional $50,000,000, and (F)
$10,000,000 in the Fiscal Year ended September 30, 2023 and each Fiscal Year thereafter.”

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:

ACTIVE 61153578v3

2

 
 
 
 
 (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;

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

(d)

Documents, or to the effectiveness of the Loan Documents.

(e)

No  Borrower  or  Guarantor  has  knowledge  of  any  challenge  to  Lender’s  claims  arising  under  the  Loan

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:

(a)

(b)

reasonably request.

this Amendment duly executed by each Borrower, Guarantor and Lender; and

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

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).

ACTIVE 61153578v3

3

 
 
 
 
 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  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.

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.]

ACTIVE 61153578v3

4

 
 
 
 
 
 
  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:
Title:

John E. Kiernan
Chief Executive Officer and President

ALICO-AGRI, LTD., a Florida limited partnership

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

By:

By:

Name:
Title:

John E. Kiernan
Chief Executive Officer and President

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:
Title:

John E. Kiernan
Chief Executive Officer and President

Twelfth Amendment to Credit Agreement

S-1

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
ALICO FRUIT COMPANY, LLC, a Florida limited liability company

By: Alico, Inc., a Florida corporation,

its Managing Member

By:

Name:
Title:

John E. Kiernan
Chief Executive Officer and President

ALICO LAND DEVELOPMENT INC., a Florida corporation

By:

Name:
Title:

John E. Kiernan
Chief Executive Officer and President

ALICO CITRUS NURSERY, LLC, a Florida limited liability company

By: Alico, Inc., a Florida corporation, 

its Managing Member

By:

Name:
Title:

John E. Kiernan
Chief Executive Officer and President

Twelfth Amendment to Credit Agreement

S-2

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
GUARANTORS:

734 CITRUS HOLDINGS, LLC

By: Alico, Inc., as its sole Member

By:

Name:
Title:

John E. Kiernan
Chief Executive Officer and President

734 HARVEST, LLC

By:

Name:
Title:

John E. Kiernan
Chief Executive Officer and President

734 CO-OP GROVES, LLC

By:

Name:
Title:

John E. Kiernan
Chief Executive Officer and President

734 LMC GROVES, LLC

By:

Name:
Title:

John E. Kiernan
Chief Executive Officer and President

734 BLP GROVES, LLC

By:

Name:
Title:

John E. Kiernan
Chief Executive Officer and President

Twelfth Amendment to Credit Agreement

S-3

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
ALICO CHEMICAL SALES, LLC

By:

Name:
Title:

John E. Kiernan
Chief Executive Officer and President

ALICO SKINK MITIGATION, LLC

By: Alico, Inc., its Manager

By:

Name:
Title:

John E. Kiernan
Chief Executive Officer and President

Twelfth Amendment to Credit Agreement

S-4

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
LENDER:

RABO AGRIFINANCE LLC,
a Delaware limited liability company

Twelfth Amendment to Credit Agreement

By:

Name:
Title:

S-5

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Exhibit 10.52

EXECUTION VERSION

STOCK INCENTIVE PLAN OF 2015
NONQUALIFIED OPTION AGREEMENT

THIS NONQUALIFIED OPTION AGREEMENT (this “Agreement”), dated as of __________________ (the “Grant Date”), is
made by and between Alico, Inc., a Florida corporation (the “Company”), and _____________ (the “Participant”).  Capitalized terms used
herein without definition have the meanings ascribed to such terms in the Alico, Inc. Stock Incentive Plan of 2015 (the “Plan”).

WHEREAS, the Company has adopted the Plan to give the Company a competitive advantage in attracting, retaining, and

motivating officers, employees, directors, and/or consultants and to provide the Company and its Subsidiaries and Affiliates with a long-term
incentive plan providing incentives directly linked to shareholder value; and

WHEREAS, the Committee has determined that it would be in the best interests of the Company and its shareholders to grant the

Participant Nonqualified Options on the terms and subject to the conditions set forth in this Agreement and the Plan.

NOW, THEREFORE, in consideration of the premises and the covenants of the parties contained in this Agreement, and for other

good and valuable consideration, the receipt and sufficiency of which are hereby acknowledged, the parties hereto, for themselves and their
successors and assigns, hereby agree as follows:

1.

Grant of Option.

(a)

Grant.  The Company hereby grants to the Participant a Nonqualified Option (the “Option” and any portion
thereof, the “Options”) to purchase _________ Shares (such Shares, the “Shares”), on the terms and subject to the conditions set forth in this
Agreement and as otherwise provided in the Plan.  The Option is not intended to qualify as an incentive stock option within the meaning of
Section 422 of the Code.

(b)

Incorporation by Reference, Etc.  The provisions of the Plan are hereby incorporated herein by

reference.  Except as otherwise expressly set forth herein, this Agreement shall be construed in accordance with the provisions of the
Plan.  Notwithstanding the provisions of the Plan or this Agreement to the contrary (including, without limitation, Section 2(c) of the Plan), all
determinations under this Agreement as to the following shall be subject to de novo review and shall not be final, binding and conclusive on the
Participant or his beneficiaries or their respective successors or assigns:  (i) determinations as to whether Cause (as defined below) or Good
Reason (as defined below) exists and (ii) determinations made on or following a Change in Control.

2.

Option; Option Price.

Shares upon the exercise of all or any of the Options, shall be $_____ per Share (the “Option Price”).

(a)

Option Price.  The option price, being the price at which the Participant shall be entitled to purchase the

W/3208680

 
 
 
 (b)

Payment of the Option Price.  The Option may be exercised only by written notice, substantially in the form

provided by the Company, delivered in person or by mail in accordance with Section 12(b) and accompanied by payment of the Option
Price.  The aggregate Option Price shall be payable in cash or by any of the other methods permitted under Section 5(g)(i) through (iii) of the
Plan.

 3.

Vesting.  Except as may otherwise be provided herein, the Option shall become nonforfeitable (any Options that shall

have become nonforfeitable pursuant to this Section 3, “Vested Options”) and shall become exercisable according to the following provisions:

  (a)

General.  (i) ___% of the Options shall become Vested Options on the first date during the Measurement

Period (as defined below) that the Trailing Minimum Stock Price (as defined below) exceeds $_____; (ii) ___% of the Options shall become
Vested Options on the first date during the Measurement Period that the Trailing Minimum Stock Price exceeds $____; and (iii) ___% of the
Options shall become Vested Options on the first date during the Measurement Period that the Trailing Minimum Stock Price exceeds $____
(each of the stock price hurdles set forth in clauses (i)–(iv), a “Stock Price Hurdle”).    Any Options that have not become Vested Options as of
the conclusion of the Measurement Period shall be forfeited as of such conclusion for no consideration.

(b)

Certain Definitions.  For purposes of this Agreement, the following terms have the meanings set forth below:

 “Cause” shall mean (i) a material failure by the Participant to carry out, or malfeasance or gross insubordination in carrying out, any

of his material duties under the Employment Agreement, (ii) the final conviction of the Participant of, or a plea by the Participant of guilty or
nolo contendere to, a felony or crime involving moral turpitude, (iii) an egregious act of dishonesty by the Participant (including, without
limitation, theft or embezzlement) in connection with his employment by the Company, or a malicious action by the Participant toward the
customers or employees of the Company or any Affiliate, (iv) a material breach by the Participant of the Company’s Code of Business Ethics
or Section 10 of the Employment Agreement, or (v) the failure of the Participant to cooperate fully with governmental investigations involving
the Company or any Affiliate unless the Participant is a subject of the investigation or is acting in reliance on the advice of counsel or in
accordance with directions from the Board or legal counsel for the Company; provided, however, that each act or omission described in the
preceding clauses (i), (iii), (iv), and (v) will not constitute a basis for the Company to terminate the Participant’s employment for Cause unless
the Participant receives written notice from the Company identifying each act or omission that the Board views to constitute Cause and any
identified act or omission recurs or, if curable, the identified act or omission is not reasonably cured within 30 days after the date that the
Participant received the written notice from the Company.  For purposes of this provision, any act, or failure to act, based upon authority given
pursuant to a resolution duly adopted by the Board or upon the advice of counsel for the Company shall be conclusively presumed to be done,
or omitted to be done, by the Participant in good faith and in the best interests of the Company.  The cessation of employment of the Participant
shall not be deemed to be with Cause unless and until there shall have been delivered to the Participant a copy of a resolution duly adopted by
the affirmative vote of not less than a majority of the entire membership of the Board at a meeting of the Board called

2

 
 
and held for such purpose (after reasonable notice is provided to the Participant, and the Participant is given an opportunity, together with
counsel, to be heard before the Board), finding that, in the good faith opinion of the Board, the Participant is guilty of the conduct that
constitutes Cause and specifying the particulars thereof in detail.

“Employment Agreement” shall mean that certain Employment Agreement, dated as of____________, by and between the Company

and the Participant.

“Good Reason” shall mean (i) following a Change in Control, a material adverse change in the Participant’s authority, powers,

functions, titles, reporting relationship, duties, or responsibilities; (ii) a reduction in the Participant’s base salary; (iii) a material breach of any
employment agreement between the Company and the Participant; (iv) the reassignment of the Participant’s place of employment to an office
location more than 50 miles from the Participant’s then-current place of employment; or (v) expiration of the Term (as defined in the
Employment Agreement) of the Employment Agreement due to a notice of non-extension of the Term given by the Company to the
Participant; provided that (A) the Participant has provided the Company with written notice of the occurrence of the event or circumstance
believed to constitute Good Reason within 30 days of the Participant’s knowledge of the occurrence of such event or circumstance, (B) the
Company has failed to cure such event or circumstance, if curable, within 30 days following its receipt of such notice, and (C) the Participant
resigns within 90 days following the occurrence of the event or circumstance that constitutes Good Reason.

“Measurement Period” shall mean the period commencing on the Grant Date and concluding on (i) if the Participant’s Termination

of Employment is due to the Participant’s death or Disability, the date that is 18 months following the date of such Termination of
Employment, (ii) if the Participant’s Termination of Employment is by the Company without Cause or by the Participant with Good Reason,
the date that is 12 months following the date of such Termination of Employment, or (iii) if the Participant’s Termination of Employment is
for any reason not covered in clause (i) or (ii), the date of such Termination of Employment.  Notwithstanding the foregoing, the Measurement
Period shall automatically conclude on_________________, if it has not previously concluded.

 “Termination of Employment” shall mean a termination of Participant’s employment with the Company and its Subsidiaries,

irrespective of whether Participant continues to serve the Company and its Subsidiaries following such termination in a non-employee capacity,
including, without limitation, as a director or consultant.

“Trailing Minimum Stock Price” shall mean, with respect to any date, the lowest Fair Market Value of a Share during the

20 consecutive trading day period immediately preceding such date.

  4.

Expiration .  The Options (to the extent not otherwise forfeited) shall automatically terminate and shall become null and

void, be unexercisable and be of no further force and effect upon the earlier of:

(a)

__________________; and

3

 
 
Company with Cause.

 (b)

the date of the Participant’s Termination of Employment, in the case of a Termination of Employment by the

5.

Tax Withholding.  The Company’s obligation to deliver the Shares upon exercise of any Options or any certificates

evidencing such Shares (or to make a book-entry or other electronic notation indicating ownership of such Shares) is subject to the condition
precedent that the Participant either pay or provide for the amount of any withholding obligations with respect to the exercise of the Option in
such manner as may be authorized by the Committee or as may otherwise be permitted under Section 14(d) of the Plan.  Notwithstanding
anything in the Plan to the contrary, the Participant shall have the right to satisfy any tax withholding obligations (a) by paying cash equal to
the amount of such tax withholding or (b) if approved in advance by the Committee, by settling such obligations with Common Stock,
including Common Stock that is part of the Option that gives rise to the withholding requirement, having a Fair Market Value on the date of
withholding equal to the minimum amount (and not any greater amount) required to be withheld for tax purposes.

6.

Compliance with Legal Requirements.  The grant and exercise of the Option and any other obligations of the Company

under this Agreement shall be subject to all applicable federal and state laws, rules, and regulations and to such approvals by any regulatory or
governmental agency as may be required.  The Committee may postpone the issuance or delivery of the Shares, and may require the
Participant to make such representations and furnish such information, in each case, as required by applicable laws, rules, and regulations.

 7.

Transferability.  The Option may not be assigned, alienated, pledged, attached, sold, or otherwise transferred or

encumbered by the Participant other than by will or by the laws of descent and distribution or pursuant to a transfer to the Participant’s “family
members” (as defined in General Instructions A.1(a)(5) to Form S-8 under the Securities Act of 1933, as amended, and any successor thereto),
whether directly or indirectly or by means of a trust or partnership or otherwise, and any purported assignment, alienation, pledge, attachment,
sale, transfer, or encumbrance not in accordance with this Agreement shall be void and unenforceable against the Company, its Subsidiaries,
and its Affiliates; provided that the designation of a beneficiary shall not constitute an assignment, alienation, pledge, attachment, sale, transfer,
or encumbrance.  The Option and any Shares received upon exercise thereof shall be subject to the restrictions set forth in the Plan and this
Agreement.

8.

Adjustment.  In the event of an event described in Section 3(d) of the Plan occurring after the Grant Date, the adjustment
provisions of Section 3(d) of the Plan shall apply to the Option, including to authorize appropriate adjustments to the Stock Price Hurdles set
forth in Section 3(a) and the Share disposal restrictions set forth in Section 9.  Without limiting the foregoing, in the event of a Share Change
that is an extraordinary cash dividend, the Committee or Board shall, in its sole discretion, adjust the Options either (a) by applying the
adjustment mechanism set forth in Treas. Regs. § 1.424-1(a) or (b) by equitably reducing the Option Price to the extent permitted by applicable
law and to the extent such reduction does not result in adverse tax consequences to the Participant, and, in either case, by reducing each
applicable Stock Price Hurdle by the amount of such extraordinary cash dividend.

4

 
 
  9.

Holding Period.  Shares acquired upon exercise of the Option may not be assigned, alienated, pledged, attached, sold, or

otherwise transferred or encumbered by the Participant (or any Affiliate or other permitted transferee pursuant to Section 7) prior to the date
that is six months following the vesting of the tranche of the Option pursuant to which such Shares were acquired.  Additionally, the
Participant shall not (and shall cause the Participant’s Affiliates, or other permitted transferees pursuant to Section 7, not to) sell, transfer, or
otherwise dispose of more than ________ Shares acquired upon exercise of the Option during any 30-day period.  Notwithstanding the
foregoing, the restrictions set forth in this paragraph shall not apply to Shares withheld to pay the Option Price, to Shares used to satisfy
required tax withholding obligations, or to Shares transferred pursuant to the laws of descent and distribution, and shall cease to apply as of the
Participant’s death or Disability or upon a Change in Control.

10.

Change in Control.

the Options.

(a)

(b)

Inapplicability of the Plan Provisions.  The provisions of Sections 10(a)–10(d) of the Plan shall not apply to

Vesting.  Upon the occurrence of a Change in Control, (i) any unvested Options for which the applicable Stock

Price Hurdle is less than or equal to the Fair Market Value of a Share as of immediately prior to such Change in Control shall become fully
vested and exercisable (collectively, “Accelerated Options”), and (ii) any unvested Options for which the applicable Stock Price Hurdle is
greater than the Fair Market Value of a Share as of immediately prior to such Change in Control (collectively, “Unvested Options”) shall be
treated as set forth in Section 10(c)(ii).

 (c)

Settlement; Assumption .  Upon the occurrence of a Change in Control, (i) any Vested Options (including any
Accelerated Options) shall be assumed or settled as provided under Section 3(d) of the Plan, as determined by the Board or the Committee, and
(ii) any Unvested Options shall be treated as follows:  (A) if Shares are converted to or otherwise purchased for cash in connection with such
Change in Control, then any Unvested Options shall be forfeited without consideration as of the occurrence of such Change in Control; (B) if
Shares are converted to securities of the surviving entity (or parent thereof) in connection with such Change in Control, then the Company shall
use commercially reasonable efforts to cause any Unvested Options to be substituted for or assumed or continued by the surviving entity (or
parent thereof) in the Change in Control and the Stock Price Hurdles with respect to the Unvested Options to be adjusted, in each case, in
accordance with Section 3(d) of the Plan; and (C) if Shares are converted to a mix of cash and securities of the surviving entity (or parent
thereof) in connection with such Change in Control, then (1) that percentage of any Unvested Options that is equal to the percentage of
consideration received in respect of each Share in cash in such Change in Control shall be forfeited and (2) the Company shall use
commercially reasonable efforts to cause any remaining Unvested Options to be substituted for or assumed or continued by the surviving entity
(or parent thereof) in the Change in Control and the Stock Price Hurdles with respect to such Unvested Options to be adjusted, in each case, in
accordance with Section 3(d) of the Plan.

 11.

Clawback.  The Options and any Shares acquired upon exercise of the Options shall be subject to the terms of any

Company recoupment, clawback, or similar policy as it may

5

 
 
be in effect from time to time, as well as any similar provisions of applicable law, any of which could in certain circumstances require
repayment or forfeiture of the Options or any Shares acquired upon exercise of the Options or other cash or property received with respect to
the Options (including any gain realized from a disposition of the Shares acquired upon exercise of the Options).  In addition, if the Participant
incurs a Termination of Employment by the Company with Cause, the Committee may in its sole discretion require the Participant to forfeit
any Shares previously acquired by the Participant upon exercise of the Options, repay any gain previously realized upon the disposition of any
Shares acquired upon exercise of the Options, or both.

12.

Miscellaneous.

(a)

Waiver and Amendment.  No waiver of any right hereunder by any party shall operate as a waiver of any other

right, or as a waiver of the same right with respect to any subsequent occasion for its exercise, or as a waiver of any right to damages.  No
waiver by any party of any breach of this Agreement shall be held to constitute a waiver of any other breach or a waiver of the continuation of
the same breach.

in writing and shall be by registered or certified first-class mail, return receipt requested, facsimile, courier service, or personal delivery:

 (b)

Notices.  All notices, demands, and other communications provided for or permitted hereunder shall be made

if to the Company, to:

Alico, Inc.
10070 Daniels Interstate Court, Suite 100
Fort Myers, Florida 33913
Facsimile:  (239) 226-2004
Attention:  Chairman, Compensation Committee

if to the Participant, to:

The address last on the records of the Company.

All such notices, demands, and other communications shall be deemed to have been duly given (i) when delivered by hand, if personally
delivered; (ii) when delivered by courier, if delivered by commercial courier service; (iii) five business days after being deposited in the mail,
postage prepaid, if mailed; and (iv) when receipt is mechanically acknowledged, if by facsimile.

Severability.  The invalidity or unenforceability of any provision of this Agreement shall not affect the validity
or enforceability of any other provision of this Agreement, and each other provision of this Agreement shall be severable and enforceable to the
extent permitted by law.

(c)

 (d)

No Rights to Service.  Nothing contained in this Agreement shall be construed as giving the Participant any

right to be retained, in any position, as an employee, consultant, or director of the Company or its Affiliates or shall interfere with or restrict in
any

6

 
 
way the right of the Company or its Affiliates to remove, terminate, or discharge the Participant at any time and for any reason whatsoever.

(e)

Beneficiary.  The Participant may file with the Company a written designation of a beneficiary on such form as

may be prescribed by the Committee and may, from time to time, change or revoke such designation by filing a new designation with the
Company.  The last such designation received by the Company shall be controlling; provided, however, that no designation, or change or
revocation thereof, shall be effective unless received by the Company prior to the Participant’s death, and in no event shall it be effective as of
a date prior to such receipt.  If no beneficiary designation is filed by the Participant, the beneficiary shall be deemed to be his or her spouse or,
if the Participant is unmarried at the time of death, his or her estate.

(f)

Successors.  The terms of this Agreement shall be binding upon and inure to the benefit of the Company and its

successors and assigns, and shall be binding upon and inure to the benefit of the Participant and the Participant’s beneficiaries, executors,
administrators, heirs, and successors.

(g)

Entire Agreement.  This Agreement and the Plan contain the entire agreement and understanding of the parties

hereto with respect to the subject matter contained herein and supersede all prior communications, representations, and negotiations with
respect thereto.

copy of the Plan and has had an opportunity to review the Plan and agrees to be bound by all the terms and provisions of the Plan.

(h)

Bound by the Plan.  By signing this Agreement, the Participant acknowledges that he or she has received a

(i)

Governing Law.  This Agreement shall be construed and interpreted in accordance with the internal laws of the

State of Florida without regard to principles of conflicts of law thereof, or principles of conflicts of laws of any other jurisdiction that could
cause the application of the laws of any jurisdiction other than the State of Florida.

serve as a basis for interpretation or construction of and shall not constitute a part of this Agreement.

(j)

Headings.  The headings of the Sections of this Agreement are provided for convenience only and are not to

be an original, but all of which together shall constitute one and the same instrument.

(k)

Counterparts.  This Agreement may be signed in two or more counterparts, each of which shall be deemed to

[Signature Page Follows]

7

 
 
 
 IN WITNESS WHEREOF, the parties hereto have executed this Agreement as of the date first written above.

ALICO, INC.

By:

Name:
Title:

PARTICIPANT

[Signature Page to Nonqualified Option Agreement]

 
 
 
 
 
 
 
 
 
 
 
 
 
STOCK INCENTIVE PLAN OF 2015
INCENTIVE STOCK OPTION AGREEMENT

EXHIBIT 10.53

THIS INCENTIVE STOCK OPTION AGREEMENT (this “ Agreement”), dated as of___________________ (the “Grant Date”), is made by
and  between  Alico,  Inc.,  a  Florida  corporation  (the  “Company”),  and  ____________  (the  “Participant”).    Capitalized  terms  used  herein  without
definition have the meanings ascribed to such terms in the Company’s Stock Incentive Plan of 2015 (the “Plan”).

WHEREAS,  the  Company  has  adopted  the  Plan  to  give  the  Company  a  competitive  advantage  in  attracting,  retaining,  and  motivating
officers,  employees,  directors,  and/or  consultants  and  to  provide  the  Company  and  its  Subsidiaries  and  Affiliates  with  a  long-term  incentive  plan
providing incentives directly linked to shareholder value; and

WHEREAS, the Compensation Committee (the “ Committee”) has determined that it would be in the best interests of the Company and its

shareholders to grant the Participant Incentive Stock Options on the terms and subject to the conditions set forth in this Agreement and the Plan.

NOW, THEREFORE, in consideration of the premises and the covenants of the parties contained in this Agreement, and for other good and
valuable consideration, the receipt and sufficiency of which are hereby acknowledged, the parties hereto, for themselves and their successors and assigns,
hereby agree as follows:

1.

Grant of Option.

(a)

Grant. The Company hereby grants to the Participant an option (the “ Option” and any portion thereof, the “ Options”)
to purchase _______ shares (the “Shares”) of Common Stock, on the terms and subject to the conditions set forth in this Agreement and as otherwise
provided in the Plan. The Options are being granted pursuant to the terms of the Plan. The Options are intended to be Incentive Stock Options within the
meaning  of  Section  422  of  the  Code,  although  the  Company  makes  no  representation  or  guarantee  that  the  Options  will  qualify  as  Incentive  Stock
Options. Accordingly, the Participant understands that in order to obtain the benefits of an Incentive Stock Option, no sale or other disposition may be
made of shares for which Incentive Stock Option treatment is desired within one (1) year following the date of exercise of the Options or within two (2)
years from the Grant Date. The Participant understands and agrees that the Company shall not be liable or responsible for any additional tax liability the
Participant incurs in the event that the Internal Revenue Service for any reason determines that the Options do not qualify as Incentive Stock Options
within the meaning of the Code. To the extent that the aggregate Fair Market Value (determined on the Grant Date) of the Shares with respect to which
Options  are  exercisable  for  the  first  time  by  the  Participant  during  any  calendar  year  (under  all  plans  of  the  Company  and  its  Affiliates)  exceeds
$_________,  the  Options  or  portions  thereof  which  exceed  such  limit  (according  to  the  order  in  which  they  were  granted)  shall  be  treated  as  non-
qualified stock options.

(b)

Incorporation by Reference, Etc .  The provisions of the Plan are hereby incorporated herein by reference.  Except as
otherwise expressly set forth herein, this Agreement shall be construed in accordance with the provisions of the Plan.  Notwithstanding the provisions of
the Plan or this Agreement to the contrary (including, without limitation, Section 2(c) of the Plan), all determinations under this Agreement as to the
following  shall  be  subject  to de  novo review  and  shall  not  be  final,  binding  and  conclusive  on  the  Participant  or  his  beneficiaries  or  their  respective
successors or assigns:  (i) determinations as to whether Cause (as defined below) or Good Reason (as defined below) exists and (ii) determinations made
on or following a Change in Control.

 
 
 
 2.

Option; Option Price.

the exercise of all or any of the Options, shall be $_____ per Share (the “Option Price”).

(a)

Option Price.  The option price, being the price at which the Participant shall be entitled to purchase the Shares upon

(b)

Payment of the Option Price.  The Options may be exercised only by written notice, substantially in the form provided
by the Company, delivered in person or by mail in accordance with Section 13(b) hereto and accompanied by payment of the Option Price. The entire
Option  Price  for  the  Options  being  exercised  shall  be  payable  in  full  at  the  time  of  exercise  and,  to  the  extent  permitted  by  applicable  statutes  and
regulations,  shall  be  payable  in  cash  or  by  any  of  the  other  methods  permitted  under  Section  5(g)(i)  through  (iii)  of  the  Plan.  Notwithstanding  the
provisions of this Agreement and the Plan, certain methods permitting the exercise of the Options under the Plan may constitute an immediate sale of
some or all of the Shares and shall cause some or all of the Options to be considered non-qualified stock options rather than Incentive Stock Options.

 3.

Vesting.  Except as may otherwise be provided herein, the Options shall become vested and exercisable according to the following

provisions:

    (a)

General.    (i)  _______  of  the  Options  shall  become  vested  (the  “Vested  Options ”)  on  the  first  date  during  the
Measurement Period (as defined below) that the Trailing Minimum Stock Price (as defined below) exceeds $______ ; (ii) ______ of the Options shall
become Vested Options on the first date during the Measurement Period that the Trailing Minimum Stock Price exceeds $_____; (iii) _______ of the
Options  shall  become  Vested  Options  on  the  first  date  during  the  Measurement  Period  that  the  Trailing  Minimum  Stock  Price  exceeds  $_____;  and
(iv) _____ of the Options shall become Vested Options on the first date during the Measurement Period that the Trailing Minimum Stock Price exceeds
$_____ (each of the stock price hurdles set forth in clauses (i) - (iv), a “Stock Price Hurdle” ).  Any Options that have not become Vested Options as of
the conclusion of the Measurement Period shall be forfeited as of such conclusion for no consideration.

(b)

Certain Definitions.  For purposes of this Agreement, the following terms have the meanings set forth below:

 “Cause” shall mean (i) a material failure by the Participant to carry out, or malfeasance or gross insubordination in carrying out, any of his
material duties, (ii) the final conviction of the Participant of, or a plea by the Participant of guilty or nolo contendere  to, a felony or crime involving
moral  turpitude,  (iii)  an  egregious  act  of  dishonesty  by  the  Participant  (including,  without  limitation,  theft  or  embezzlement)  in  connection  with  his
employment  by  the  Company,  or  a  malicious  action  by  the  Participant  toward  the  customers  or  employees  of  the  Company  or  any Affiliate,  (iv)  a
material breach by the Participant of the Company’s Code of Business Ethics, or (v) the failure of the Participant to cooperate fully with governmental
investigations  involving  the  Company  or  any Affiliate  unless  the  Participant  is  a  subject  of  the  investigation  or  is  acting  in  reliance  on  the  advice  of
counsel or in accordance with directions from the Board or legal counsel for the Company; provided, however, that each act or omission described in the
preceding  clauses  (i),  (iii),  (iv),  and  (v)  will  not  constitute  a  basis  for  the  Company  to  terminate  the  Participant’s  employment  for  Cause  unless  the
Participant receives written notice from the Company identifying each act or omission that the Board views to constitute Cause and any identified act or
omission recurs or, if curable, the identified act or omission is not reasonably cured within 30 days after the date that the Participant received the written
notice from the Company.  For purposes of this provision, any act, or failure to act, based upon authority given pursuant to a resolution duly adopted by
the Board or upon the advice of counsel for the Company shall be conclusively presumed to be done, or omitted to be done, by the Participant in good
faith and in the best interests of the Company.  The cessation of employment of the

2

 
 
Participant shall not be deemed to be with Cause unless and until there shall have been delivered to the Participant a copy of a resolution duly adopted by
the affirmative vote of not less than a majority of the entire membership of the Board at a meeting of the Board called and held for such purpose (after
reasonable notice is provided to the Participant, and the Participant is given an opportunity, together with counsel, to be heard before the Board), finding
that, in the good faith opinion of the Board, the Participant is guilty of the conduct that constitutes Cause and specifying the particulars thereof in detail.

“Continuous Service” means that the Participant's service with the Company or an Affiliate, whether as an employee, consultant or director,
is not interrupted or terminated. The Participant's Continuous Service shall not be deemed to have terminated merely because of a change in the capacity
in which the Participant renders service to the Company or an Affiliate as an employee, consultant or director or a change in the entity for which the
Participant renders such service, provided that there is no interruption or termination of the Participant's Continuous Service; provided further that if any
award  is  subject  to  Section  409A  of  the  Code,  this  sentence  shall  only  be  given  effect  to  the  extent  consistent  with  Section  409A  of  the  Code.  For
example, a change in status from an employee of the Company to a director of an Affiliate will not constitute an interruption of Continuous Service. The
Committee or its delegate, in its sole discretion, may determine whether Continuous Service shall be considered interrupted in the case of any leave of
absence approved by that party, including sick leave, military leave or any other personal or family leave of absence. The Committee or its delegate, in
its sole discretion, may determine whether a Company transaction, such as a sale or spin-off of a division or subsidiary that employs a Participant, shall
be deemed to result in a termination of Continuous Service for purposes of affected awards, and such decision shall be final, conclusive and binding.

“Good Reason” shall mean (i) following a Change in Control, a material adverse change in the Participant’s authority, powers, functions,
titles,  reporting  relationship,  duties,  or  responsibilities;  (ii)  a  reduction  in  the  Participant’s  base  salary;  (iii)  a  material  breach  of  any  employment
agreement between the Company and the Participant; or (iv) the reassignment of the Participant’s place of employment to an office location more than
50 miles from the Participant’s then-current place of employment.

“Measurement  Period ”  shall  mean  the  period  commencing  on  the  Grant  Date  and  concluding  on  (i)  if  the  Participant’s  termination  of
Continuous  Service  is  due  to  the  Participant’s  death  or  Disability,  the  date  that  is  18  months  following  the  date  of  such  termination  of  Continuous
Service, (ii) if the Participant’s termination of Continuous Service is by the Company without Cause or by the Participant with Good Reason, the date
that is 12 months following the date of such termination of Continuous Service, or (iii) if the Participant’s termination of Continuous Service is for any
reason not covered in clause (i) or (ii), the date of such termination of Continuous Service.  Notwithstanding the foregoing, the Measurement Period shall
automatically conclude on_______________, if it has not previously concluded.

  “Trailing Minimum Stock Price” shall mean, with respect to any date, the lowest Fair Market Value of  a  Share,  based  on  closing  price,

during the 20 consecutive trading day period immediately preceding such date.

  4.

Expiration .  The Options (to the extent not otherwise forfeited) shall automatically terminate and shall become null and void, be

unexercisable and be of no further force and effect upon the earlier of

(a)

___________________

Termination for Reasons Other Than Cause, Death, Disability . If the Participant's Continuous Service is terminated
for any reason other than Cause, death or Disability, the Participant may exercise the vested portion of the Options, but only within such period of time
ending on the earlier of: (a)

  (b)

3

 
 
the date three months following the termination of the Participant's Continuous Service or (b) _______________ (the “Expiration Date”).

or unvested) shall immediately terminate and cease to be exercisable.

 (c)

Termination for Cause. If the Participant's Continuous Service is terminated for Cause, the Options (whether vested

Termination  due  to  Disability .  If  the  Participant's  Continuous  Service  terminates  as  a  result  of  the  Participant's
Disability, the Participant may exercise the vested portion of the Options, but only within such period of time ending on the earlier of: (a) the date 12
months following the Participant's termination of Continuous Service or (b) the Expiration Date.

  (d)

 (e)

Termination due to Death . If the Participant's Continuous Service terminates as a result of the Participant's death, the
vested  portion  of  the  Options  may  be  exercised  by  the  Participant's  estate,  by  a  person  who  acquired  the  right  to  exercise  the  Options  by  bequest  or
inheritance or by the person designated to exercise the Options upon the Participant's death, but only within the time period ending on the earlier of: (a)
the date 12 months following the Participant's termination of Continuous Service or (b) the Expiration Date.

    5.

Tax Withholding.    If the Company, in its discretion, determines that it is obligated to withhold any tax in connection with the
exercise of the Options, the Participant must make arrangements satisfactory to the Company to pay or provide for any applicable federal, state and local
withholding obligations of the Company. The Participant may satisfy any federal, state or local tax withholding obligation relating to the exercise of the
Options  by (i) tendering a cash payment, (ii) authorizing the Company to withhold shares of Common Stock from the Shares, provided, however, that no
shares of Common Stock are withheld with a value exceeding the maximum amount of tax required to be withheld by law,  or  (iii)  delivering  to  the
Company  previously  owned  and  unencumbered  shares  of  Common  Stock.  The  Company  has  the  right  to  withhold  from  any  compensation  paid  to  a
Participant.

6.

Compliance with Legal Requirements. The grant and exercise of the Options and any other obligations of the Company under this
Agreement  shall  be  subject  to  all  applicable  federal  and  state  laws,  rules,  and  regulations  and  to  such  approvals  by  any  regulatory  or  governmental
agency  as  may  be  required.    The  Committee  may  postpone  the  issuance  or  delivery  of  the  Shares,  and  may  require  the  Participant  to  make  such
representations and furnish such information, in each case, as required by applicable laws, rules, and regulations.

 7.

Transferability.  The Options are not transferable by the Participant other than to a designated beneficiary upon the Participant's
death or by will or the laws of descent and distribution, and are exercisable during the Participant's lifetime only by him or her. No assignment or transfer
of the Options, or the rights represented thereby, whether voluntary or involuntary, by operation of law or otherwise (except to a designated beneficiary,
upon death, by will or the laws of descent or distribution) will vest in the assignee or transferee any interest or right herein whatsoever, but immediately
upon such assignment or transfer the Options will terminate and become of no further effect.

8.

Adjustment.  In the event of an event described in Section 3(d) of the Plan occurring after the Grant Date, the adjustment provisions
of Section 3(d) of the Plan shall apply to the Options, including to authorize appropriate adjustments to the Stock Price Hurdles set forth in Section 3 and
the  Share  disposal  restrictions  set  forth  in  Section  9.    Without  limiting  the  foregoing,  in  the  event  of  a  Share  Change  that  is  an  extraordinary  cash
dividend, the Committee or Board shall, in its sole discretion, adjust the Options either (a) by applying the adjustment mechanism set forth in Treas.
Regs. § 1.424-1(a) or (b) by equitably reducing the Option Price to the extent permitted by applicable law and to the extent such reduction does not result
in adverse tax consequences to the Participant, and, in either case, by reducing each applicable Stock Price Hurdle by the amount of such extraordinary
cash dividend.

4

 
 
    9.

Holding  Period.    Shares  acquired  upon  exercise  of  the  Options  may  not  be  assigned,  alienated,  pledged,  attached,  sold,  or
otherwise transferred or encumbered by the Participant (or any Affiliate or other permitted transferee pursuant to Section 7) prior to the date that is six
months following the vesting of the tranche of the Options pursuant to which such Shares were acquired.  Additionally, the Participant shall not (and
shall  cause  the  Participant’s Affiliates,  or  other  permitted  transferees  pursuant  to  Section  7,  not  to)  sell,  transfer,  or  otherwise  dispose  of  more  than
_______  Shares  acquired  upon  exercise  of  the  Option s  during  any  30-day  period.    Notwithstanding  the  foregoing,  the  restrictions  set  forth  in  this
paragraph  shall  not  apply  to  Shares  withheld  to  pay  the  Option  Price,  to  Shares  used  to  satisfy  required  tax  withholding  obligations,  or  to  Shares
transferred  pursuant  to  the  laws  of  descent  and  distribution,  and  shall  cease  to  apply  as  of  the  Participant’s  death  or  Disability  or  upon  a  Change  in
Control. If the Participant disposes of the Shares prior to the expiration of either two (2) years from the Grant Date or one (1) year from the date the
Shares are transferred to the Participant pursuant to the exercise of the Options, the Participant shall notify the Company in writing within thirty (30)
days  after  such  disposition  of  the  date  and  terms  of  such  disposition.  The  Participant  also  agrees  to  provide  the  Company  with  any  information
concerning any such dispositions as the Company requires for tax purposes.

 10.

Change in Control .

Options.

(b)

Inapplicability  of  the  Plan  Provisions.    The  provisions  of Sections  10(a)  -  10(d)  of  the  Plan  shall  not  apply  to  the

(c)

Vesting.  Upon the occurrence of a Change in Control, (i) any unvested Options for which the applicable Stock Price
Hurdle  is  less  than  or  equal  to  the  Fair  Market  Value  of  a  Share  as  of  immediately  prior  to  such  Change  in  Control  shall  become  fully  vested  and
exercisable  (collectively,  “Accelerated Options”),  and  (ii)  any  unvested  Options  for  which  the  applicable  Stock  Price  Hurdle  is  greater  than  the  Fair
Market  Value  of  a  Share  as  of  immediately  prior  to  such  Change  in  Control  (collectively,  “ Unvested  Options”)  shall  be  treated  as  set  forth  in
Section 10(c)(ii).

  (d)

Settlement;  Assumption  .    Upon  the  occurrence  of  a  Change  in  Control,  (i)  any  Vested  Options  (including  any
Accelerated Options) shall be assumed or settled as provided under Section 3(d) of the Plan, as determined by the Board or the Committee, and (ii) any
Unvested Options shall be treated as follows:  (A) if Shares are converted to or otherwise purchased for cash in connection with such Change in Control,
then  any  Unvested  Options  shall  be  forfeited  without  consideration  as  of  the  occurrence  of  such  Change  in  Control;  (B)  if  Shares  are  converted  to
securities of the surviving entity (or parent thereof) in connection with such Change in Control, then the Company shall use commercially reasonable
efforts to cause any Unvested Options to be substituted for or assumed or continued by the surviving entity (or parent thereof) in the Change in Control
and the Stock Price Hurdles with respect to the Unvested Options to be adjusted, in each case, in accordance with Section 3(d) of the Plan; and (C) if
Shares are converted to a mix of cash and securities of the surviving entity (or parent thereof) in connection with such Change in Control, then (1) that
percentage of any Unvested Options that is equal to the percentage of consideration received in respect of each Share in cash in such Change in Control
shall  be  forfeited  and  (2)  the  Company  shall  use  commercially  reasonable  efforts  to  cause  any  remaining  Unvested  Options  to  be  substituted  for  or
assumed or continued by the surviving entity (or parent thereof) in the Change in Control and the Stock Price Hurdles with respect to such Unvested
Options to be adjusted, in each case, in accordance with Section 3(d) of the Plan. In the event of a cash-out payment the Options shall be disqualified
from being treated as Incentive Stock Options and shall be treated as non-qualified stock options.  

5

 
 
 11.

Covenants.

(a)

 The Participant covenants and agrees that, during the term of this contract and for a period of one year after he ceases
being  an  employee  of  the  Company,  the  Participant  will  not,  directly  or  indirectly,  own,  manage,  operate  or  control,  or  participate  in  the  ownership,
management, operation or control of, any business competing directly with the business conducted on the date of termination hereof by the Company;
provided,  however, that the Participant may own not more than 1% of the outstanding securities of any class of any corporation engaged in any such
business,  if  such  securities  are  listed  on  a  national  securities  exchange  or  regularly  traded  in  the  over-the-counter  market  by  a  member  of  a  national
securities association.

(b)

The Participant covenants and agrees that, throughout the term of this contract and for a period of one year after he
ceases being an employee of the Company, he will not directly or indirectly induce any person associated with or employed by the Company or any
subsidiary  of  the  Company  to  leave  the  employ  of  or  terminate  his  association  with  the  Company,  or  any  subsidiary  of  the  Company,  or  solicit  the
employment of any such person on his own behalf or on behalf of any other business enterprise.

If any term of this Section 11 is found by any court having jurisdiction to be too broad, then and in that case, such
term shall nevertheless remain effective, but shall be considered amended (as to the time or area or otherwise, as the case may be) to a point considered
by said court as reasonable, and as so amended shall be fully enforceable.

(c)

(d)

The  Participant  hereby  covenants  and  agrees  that  hereinafter  the  Participant  will  not,  and  will  not  cause,  suffer  or
permit any family member or other affiliate of the Participant to, directly or indirectly, under any circumstance:  (i) disclose in any way any Confidential
Information  (as  hereinafter  defined)  to  any  other  person;  (ii)  act  or  fail  to  act  so  as  to  reveal  any  Confidential  Information  or  otherwise  impair  the
confidential or proprietary nature of any Confidential Information; (iii) use any Confidential Information other than at the direction and for the benefit of
the Company; or (iv) offer or agree to, or cause or assist in the inception or continuation of, any such disclosure, impairment or use.  For the purposes of
the foregoing, “Confidential Information” shall mean any and all information pertaining to the assets, business, creditors, customers, data, employees,
financial condition or affairs, operations, procedures, reports and suppliers of the Company, including (without limitation) the contracts and customer
lists acquired by the Company during his employment by the Company; provided, however, that Confidential Information shall exclude any information
that is or becomes publicly available other than through disclosure by the Participant or any of his family members or other affiliates.  

(e)

In the event that the Participant shall violate any provision of this contract (including but not limited to the provisions
of this Section 11), then the Participant hereby consents to the granting of a temporary or permanent injunction against him by any court of competent
jurisdiction prohibiting him from violating any provision of this contract.  In any proceeding for an injunction and upon any motion for a temporary or
permanent injunction, the Participant agrees that his ability to answer in damages shall not be a bar or interposed as a defense to the granting of such
temporary or permanent injunction against the Participant.  The Participant further agrees that the Company will not have an adequate remedy at law in
the event of any breach by the Participant hereunder and that the Company will suffer irreparable damage and injury if the Participant breaches any of
the provisions of this contract.

If Participant violates any provision of this Section 11 , the Options shall be cancelled immediately.  Further, any profit
realized from the grant of the Options, or its exercise, or from the sale of Shares, shall be forfeited by Participant to the Company, and the Participant
shall be liable to the Company to return any such profit upon demand by the Company.

(f)

6

 
 
 12.

Clawback.  The Options and any Shares acquired upon exercise of the Options shall be subject to the terms of any Company
recoupment, clawback, or similar policy as it may be in effect from time to time, as well as any similar provisions of applicable law, any of which could
in certain circumstances require repayment or forfeiture of the Options or any Shares acquired upon exercise of the Options or other cash or property
received with respect to the Options (including any gain realized from a disposition of the Shares acquired upon exercise of the Options).  In addition, if
the Participant incurs a termination of Continuous Service by the Company with Cause, the Committee may in its sole discretion require the Participant
to forfeit any Shares previously acquired by the Participant upon exercise of the Options, repay any gain previously realized upon the disposition of any
Shares acquired upon exercise of the Options, or both.

13.

Miscellaneous.

Waiver and Amendment .  No waiver of any right hereunder by any party shall operate as a waiver of any other right,
or as a waiver of the same right with respect to any subsequent occasion for its exercise, or as a waiver of any right to damages.  No waiver by any party
of any breach of this Agreement shall be held to constitute a waiver of any other breach or a waiver of the continuation of the same breach.

 (b)

writing and shall be by registered or certified first-class mail, return receipt requested, facsimile, courier service, or personal delivery:

(c)

Notices.    All  notices,  demands,  and  other  communications  provided  for  or  permitted  hereunder  shall  be  made  in

if to the Company, to:

Alico, Inc.
10070 Daniels Interstate Court, Suite 100
Fort Myers, Florida 33913
Facsimile: (239) 226-2004
Attention:  Chairman, Compensation Committee
if to the Participant, to:

The address last on the records of the Company.

All  such  notices,  demands,  and  other  communications  shall  be  deemed  to  have  been  duly  given  (i)  when  delivered  by  hand,  if  personally  delivered;
(ii) when delivered by courier, if delivered by commercial courier service; (iii) five business days after being deposited in the mail, postage prepaid, if
mailed; and (iv) when receipt is mechanically acknowledged, if by facsimile.

Severability.    The  invalidity  or  unenforceability  of  any  provision  of  this Agreement  shall  not  affect  the  validity  or
enforceability  of  any  other  provision  of  this Agreement,  and  each  other  provision  of  this Agreement  shall  be  severable  and  enforceable  to  the  extent
permitted by law.

(d)

No Rights to Service.  Nothing contained in this Agreement shall be construed as giving the Participant any right to be
retained, in any position, as an employee, consultant, or director of the Company or its Affiliates or shall interfere with or restrict in any way the right of
the Company or its Affiliates to remove, terminate, or discharge the Participant at any time and for any reason whatsoever.

(e)

Beneficiary.  The Participant may file with the Company a written designation of a beneficiary on such form as may
be prescribed by the Committee and may, from time to time, change or revoke such designation by filing a new designation with the Company.  The last
such designation received

 (f)

7

 
 
by the Company shall be controlling; provided, however, that no designation, or change or revocation thereof, shall be effective unless received by the
Company prior to the Participant’s death, and in no event shall it be effective as of a date prior to such receipt.  If no beneficiary designation is filed by
the Participant, the beneficiary shall be deemed to be his or her spouse or, if the Participant is unmarried at the time of death, his or her estate.

Successors.    The  terms  of  this Agreement  shall  be  binding  upon  and  inure  to  the  benefit  of  the  Company  and  its
successors and assigns, and shall be binding upon and inure to the benefit of the Participant and the Participant’s beneficiaries, executors, administrators,
heirs, and successors.

(g)

with respect to the subject matter contained herein and supersede all prior communications, representations, and negotiations with respect thereto.

(h)

Entire Agreement.  This Agreement and the Plan contain the entire agreement and understanding of the parties hereto

Plan and has had an opportunity to review the Plan and agrees to be bound by all the terms and provisions of the Plan.

(i)

Bound by the Plan.  By signing this Agreement, the Participant acknowledges that he or she has received a copy of the

Governing Law.  This Agreement shall be construed and interpreted in accordance with the internal laws of the State of
Florida without regard to principles of conflicts of law thereof, or principles of conflicts of laws of any other jurisdiction that could cause the application
of the laws of any jurisdiction other than the State of Florida.

(j)

basis for interpretation or construction of and shall not constitute a part of this Agreement.

(k)

Headings.  The headings of the Sections of this Agreement are provided for convenience only and are not to serve as a

original, but all of which together shall constitute one and the same instrument.

(l)

Counterparts.  This Agreement may be signed in two or more counterparts, each of which shall be deemed to be an

[Signature Page Follows]

8

 
 
 
 IN WITNESS WHEREOF, the parties hereto have executed this Agreement as of the date first written above.

ALICO, INC.
By:

  Name:
  Title:

PARTICIPANT
By:
Name:

[Signature Page to Incentive Stock Option Agreement]

 
 
 
 
 
 
 
 
 
 
 
 
 
 
Exhibit 10.54

STOCK INCENTIVE PLAN OF 2015
RESTRICTED STOCK AWARD AGREEMENT

THIS RESTRICTED STOCK AWARD AGREEMENT (this  "Agreement"), dated as of_________, 20__ (the "Grant Date"), is made by and between
Alico, Inc., a Florida corporation (the "Company"), and  ________________ (the "Participant"). Capitalized terms used herein without definition have
the meanings ascribed to such terms in the Alico, Inc. Stock Incentive Plan of 2015 (the "Plan").

WHEREAS,  the  Company  has  adopted  the  Plan  to  give  the  Company  a  competitive  advantage  in  attracting,  retaining,  and  motivating  officers,
employees,  directors,  and/or  consultants  and  to provide  the  Company  and  its  Subsidiaries  and  Affiliates  with  a  long-term  incentive  plan  providing
incentives directly linked to shareholder value;  and

WHEREAS, the Committee has determined that it would be in the best interests of the Company and its shareholders to grant the Participant a number of
restricted shares of Common Stock on the terms and subject to the conditions set forth in this Agreement and the  Plan.

NOW THEREFORE, in consideration of the premises and the covenants of the parties contained in this Agreement, and for other good and valuable
consideration, the receipt and sufficiency of which are hereby acknowledged, the parties hereto, for themselves and their successors and assigns, hereby
agree as follows:

1.

Grant of Restricted Stock Award.

(a)

Grant. The Company hereby grants to the Participant an award of Restricted Stock with respect to an aggregate of

____ restricted shares of Common Stock (the "Restricted Shares"), on the terms and subject to the conditions set forth in this Agreement and as
otherwise provided in the Plan.

otherwise expressly set forth herein, this Agreement shall be construed in accordance with the provisions of the Plan.

(b)

Incorporation by Reference, Etc. The provisions of the Plan are hereby incorporated herein by reference. Except as

2.

Vesting.

Participant not having incurred a Termination of Service as of the Vesting Date.

(a)

General. Except as may otherwise be provided herein, the restricted shares shall vest on ________, 20__, subject to the

(b)

Vesting upon a Termination of Service without Cause or for Good Reason. If, prior to the Vesting Date, the Participant

incurs a Termination of Service by the Company without Cause or, following a Change in Control, due to a resignation by the Participant for Good
Reason, any unvested Restricted Shares shall fully vest and be free of any restrictions as of the date of Termination of Service.

1

 
 
 
 
 
 
 
Disability, any unvested Restricted Shares shall fully vest and be free of restrictions as of the date of the Termination of Service.

 (c)

Vesting upon Death or Disability.  If the Participant incurs a Termination of Service due to the Participant's death or

Other Termination of Service. If the Participant incurs a Termination of Service for any reason other than death,
Disability, a termination without Cause, or, following a Change in Control, a resignation for Good Reason, any unvested Restricted Shares shall be
forfeited by the Participant without consideration.

(d)

3.

Tax Withholding. The Company shall reasonably determine the amount of any federal, state, local, or other income, employment, or

other taxes that the Company or any of its Subsidiaries may reasonably be obligated to withhold with respect to the grant, vesting, or other event with
respect to the Restricted Shares. The Company's obligation to deliver the Restricted Shares or any certificates evidencing the Restricted Shares (or to
make a book-entry or other electronic notation indicating ownership of the Restricted Shares), or otherwise remove the restrictive notations or legends
on such Restricted Shares or certificates that refer to nontransferability as set forth in Section 5, is subject to the condition precedent that the Participant
either pay or provide for the amount of any such withholding obligations in such manner as may be authorized by the Committee or as may otherwise be
permitted under Section 14(d) of the Plan.

4.

Section 83(b) Election; Independent Tax Advice. The Participant acknowledges that it is the Participant's sole responsibility, and

not the Company's, to file a timely election under Section 83(b) of the Code, even if the Participant requests that the Company or its representative assist
the Participant in making this filing. The Participant shall promptly notify the Company of any election made pursuant to Section 83(b) of the Code. The
Participant acknowledges that the tax laws and regulations applicable to the Restricted Shares and the disposition of the Restricted Shares following
vesting are complex and subject to change, and it is the sole responsibility of the Participant to obtain the Participant's own advice as to the tax treatment
of the terms of this Agreement.

5.

Issuance of Restricted Stock. The Restricted Shares shall be issued by the Company and shall be registered in the Participant's name

on the stock transfer books of the Company promptly after the Grant Date. Any certificates representing the Restricted Shares shall remain in the
physical custody of the Company or its designee at all times prior to, in the case of any particular Restricted Share, the date on which such Restricted
Share vests. Any certificates representing the Restricted Shares shall have affixed thereto a legend in substantially the following form, in addition to any
other legends that may be required under federal or state securities laws:

The transferability of this certificate and the shares of stock represented hereby are subject to the terms and
conditions (including forfeiture) of the Alico, Inc. Stock Incentive Plan of 2015 and an Award Agreement.
Copies of such Plan and Agreement are on file at the offices of Alico, Inc., 10070 Daniels Interstate Court,
Suite 100, Fort Myers, FL 33913.

As  soon  as  practicable  following  the  vesting  of  any  Restricted  Share,  the  Company  shall  ensure  that  its  stock  transfer  books  reflect  the  vesting.  If
certificates for the Restricted Share exist, such certificates for such vested Restricted Share shall be delivered to the Participant or to the Participant's
legal representative along with the stock powers relating thereto.

2

 
 
 
 
 
 
 
 
 6.

Dividend and Voting Rights. After the Grant Date, the Participant shall be the record owner of the Restricted Shares, unless and

until such Restricted Shares are forfeited pursuant to the Participant's Termination of Service or sold or otherwise disposed of, and as record owner shall
be entitled to all rights of a common shareholder of the Company, including, without limitation, voting rights and rights to payment of cash dividends, if
any, with respect to the Restricted Shares; provided that extraordinary dividends shall be subject to the provisions of Section 3(d) of the Plan; and
provided, further, that the Restricted Shares shall be subject to the limitations on transfer and encumbrance set forth in this Agreement and Section 6(b)
(iii) of the Plan.

7.

Transferability. The Restricted Shares may not, at any time prior to becoming vested,  be assigned, alienated, pledged, attached,
sold, or otherwise transferred or encumbered by the Participant other than by will or by the laws of descent and distribution, and any such purported
assignment, alienation, pledge, attachment, sale, transfer, or encumbrance shall be void and unenforceable against the Company, its Subsidiaries, and its
Affiliates; provided that the designation of a beneficiary shall not constitute an assignment, alienation, pledge, attachment, sale, transfer, or
encumbrance. The Restricted Shares shall be subject to the restrictions set forth in the Plan and this  Agreement.

8.

Change in Control. In the event of a Change in Control occurring after the Grant Date, the Restricted Shares shall be treated in

accordance with Section 10 of the Plan.

9.

Miscellaneous.

(a)

Waiver and Amendment. The Committee may waive any conditions or rights  under, or amend any terms of, this

Agreement and the Restricted Shares granted hereunder; provided that any such waiver or amendment that would impair the rights of the Participant or
any holder or beneficiary of the Restricted Shares granted hereunder shall not to that extent be effective without the consent of the Participant. No
waiver of any right hereunder by any party shall operate as a waiver of any other right, or as a waiver of the same right with respect to any subsequent
occasion for its exercise, or as a waiver of any right to damages. No waiver by any party of any breach of this Agreement shall be held to constitute a
waiver of any other breach or a waiver of the continuation of the same breach.

and shall be by registered or certified first-class mail, return receipt requested, facsimile, courier service, or personal delivery:

(b)

Notices. All notices, demands, and other communications provided for or permitted hereunder shall be made in writing

If to the Company to:

Alico, Inc.
10070 Daniels Interstate Court, Suite 100
Fort Myers, Florida 33913
Attention: Chief Financial Officer

if to Participant to:

The address last on the records of the Company.

3

 
 
 
 
 
 
 
 
 
 All such notices, demands, and other communications shall be deemed to have been duly given  (i) when delivered by hand, if personally delivered; (ii)
when  delivered  by  courier,  if  delivered by  commercial  courier  service;  (iii)  five  business  days  after  being  deposited  in  the  mail,  postage  prepaid,  if
mailed; and (iv) when receipt is mechanically acknowledged, if by facsimile.

(c)

Severability. The invalidity or unenforceability of any provision of this Agreement shall not affect the validity or

enforceability of any other provision of this Agreement, and each other provision of this Agreement shall be severable and enforceable to the extent
permitted by law.

(d)

No Rights to Service. Nothing contained in this Agreement shall be  construed as giving the Participant any right to be

retained, in any position, as an employee, consultant, or director of the Company or its Affiliates or shall interfere with or restrict in any way the right of
the Company or its Affiliates, which is hereby expressly reserved, to remove, terminate, or discharge the Participant at any time and for any reason
whatsoever.

(e)

Beneficiary. The Participant may file with the Company a written designation of a beneficiary on such form as may be

prescribed by the Committee and may, from time to time, change or revoke such designation by filing a new designation with the Company.  The last
such designation received by the Company shall be controlling; provided, however, that no designation, or change or revocation thereof, shall be
effective unless received by the Company prior to the Participant' s death, and in no event shall it be effective as of a date prior to such receipt. If no
beneficiary designation is filed by the Participant, the beneficiary shall be deemed to be his or her spouse or, if the Participant is unmarried at the time of
death, his or her estate.

(f)

Successors. The terms of this Agreement shall be binding upon and inure  to the benefit of the Company and its

successors and assigns, and shall be binding upon and inure to the benefit of the Participant and the Participant' s beneficiaries, executors,
administrators, heirs, and successors.

with respect to the subject matter contained herein and supersede all prior communications, representations, and negotiations with respect thereto.

(g)

Entire Agreement. This Agreement and the Plan contain the entire agreement and understanding of the parties hereto

Plan and has had an opportunity to review the Plan and agrees to be bound by all the tem1s and provisions of the  Plan.

(h)

Bound by the Plan. By signing this Agreement, the Participant acknowledges  that he or she has received a copy of the

Governing Law. This Agreement shall be construed and interpreted in accordance with the internal laws of the State of
Florida without regard to principles of conflicts of law thereof, or principles of conflicts of laws of any other jurisdiction that could cause the application
of the laws of any jurisdiction other than the State of Florida.

(i)

basis for interpretation or construction, and shall not constitute a part, of this Agreement.

(j)

Headings. The headings of the Sections of this Agreement are provided for convenience only and are not to serve as a

4

 
 
 
 
 
original, but all of which together shall constitute one and the same instrument.

 (k)

Counterparts. This Agreement may be signed in two or more  counterparts, each of which shall be deemed to be an

[Signature Page Follows]

5

 
 
 
 
 IN WITNESS WHEREOF, the parties hereto have executed this Agreement as of the  date first written above.

ALICO, INC.

By:

Name:
Title:

PARTICIPANT

Name:

By:

6

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Exhibit 10.60

PURCHASE OPTION AGREEMENT

THIS PURCHASE OPTION AGREEMENT (this “Agreement”) is made and entered into as of this 13th
day of August, 2021 (the “Effective Date”), by and between ALICO, INC., a Florida corporation (“Alico”) and 734
LMC Groves LLC, a Florida limited liability company (“734 LMC” and together with Alico, collectively, “Seller”),
and VULCAN LANDS, INC., a New Jersey corporation (“Purchaser”), as follows:

Recitals

A. Seller is the owner of approximately 1,178 acres of real property located in Polk County, Florida, as more
particularly described or depicted on Exhibit A attached hereto and made a  part  hereof  (the  “Land”)  (together  with
structures,  buildings,  facilities  and  other  improvements  located  thereon  and  all  easements,  reversions,  rights,
privileges, rights-of-way and other appurtenances belonging or  appertaining  thereto,  collectively  with  the  Land,  the
“Real Property”).

B. Seller may own certain mineral and non-mineral substances lying on or under the Land, if any, including,
but not limited to, all stone, limestone, granite, gravel, clay, sand, rock, sandstone and shale, and all mining and other
rights pertaining the Land, if any (the “Mineral Rights”). The Real Property and the Mineral Rights shall hereinafter
be referred to herein as the “Property”).

C. Seller is in the business of growing, cultivating and harvesting citrus trees located on  the  Land  (“Citrus
Trees”). All citrus fruit crops grown or to be grown on the Citrus Trees, as  well as all equipment, engines and power
units  (including  all  gear  heads,  filters,  fuel  tanks, injection  pumps  and  other  associated  apparatus  necessary  for  the
operation  of  such  engines  and  power  units),  machinery,  well-heads,  pumps,  power  and  other  irrigation  equipment
presently on the Land and specifically described on Exhibit B attached hereto (collectively, the “Excluded Property”)
are expressly excluded from the Property, are not the subject of the Option (defined below) and shall not be  sold  or
transferred to Purchaser pursuant to this Agreement but shall at all times remain wholly owned by and belong to Seller
after Closing (as defined below).

D.  Seller  desires  to  grant  to  Purchaser  a  purchase  option  for  the  Property,  pursuant  to  the  terms  and

conditions of this Agreement.

Agreement

NOW,  THEREFORE,  in  consideration  of  the  above  Recitals  and  other  good  and  valuable  consideration,
including  the  mutual  covenants  and  promises  herein  contained  the  receipt  and  sufficiency  of  which  are  hereby
acknowledged, Seller and Purchaser hereby agree as follows:

1. Option to Purchase the Property; Option Deposits.   Subject to the terms and conditions of this Agreement,
Purchaser shall have the exclusive option (the “Option”) to purchase the Property from Seller for a purchase price of
$21,793,000.00 (the “Purchase Price”) for a period of time beginning on the Effective Date and continuing  until  the
date that is one hundred eighty
(180) days thereafter (the “Option Period”). Following the Effective Date, Purchaser will remit to Seller, within five
(5) business days after receiving Seller’s IRS Form W-9, a check or wire transfer in the amount of $120,000.00  (the
“Initial Option Deposit”). Purchaser shall have the right, but

 
 
 
 
 
 
 
 
 
 
 
 
 
 
not the obligation, to extend the Option Period for an additional ninety (90) days by giving the Seller written notice
thereof (the “Extension Notice”) any time prior to the expiration date of the initial 180-day Option Period and by the
payment of an additional option deposit in the amount of
$50,000.00  (the  “Extended  Option  Deposit”)  within  five  (5)  business  days  following  the  delivery  of  the  Extension
Notice. The Initial Option Deposit and the Extended Option Deposit are collectively referred to herein as the “Option
Deposits”.  In  the  event  Purchaser  fails  to  timely  pay  to  Seller  the  Initial  Option  Deposit  or  the  Extended  Option
Deposit, Seller may terminate this Agreement by providing written notice to Purchaser. The Option Deposits will be
completely  non-  refundable  to  Purchaser  upon  receipt  by  Seller,  except  in  the  event  that  Seller  shall  fail  to
consummate the transaction as contemplated herein for any reason  other  than  Purchaser’s  default,  but  applicable  to
the Purchase Price to be paid by Purchaser at Closing (as hereinafter defined). Purchaser may, in its sole discretion,
exercise the Option at any time during the Option Period by giving Seller written notice that Purchaser has elected to
exercise the Option (the “Option Purchase Notice”).

(a)

2.

Closing.

During the Inspection Period (as hereinafter defined), Purchaser shall order and  deliver  to  Seller  a
title insurance commitment (the “Title Commitment”) for the issuance by Stewart Title Guaranty Company
(the “Title Company”) of an owner’s title insurance policy (the “Title Policy”), covering title  to  the  Real
Property and in the amount of the Purchase Price. Purchaser’s delivery of the Title Commitment to Seller
shall  include  copies  of  all  exception  documents  referenced  in  Schedule  B-2  of  the  Title  Commitment.
Should  Purchaser  determine  that,  based  on  the  Title  Commitment,  title  to  the  Real  Property  is
unsatisfactory  to  Purchaser  for  reasons  other  than  the  existence  of  exceptions  which  are  required  to  be
discharged by the Seller at or before Closing as provided herein, then Purchaser shall notify Seller within
the Inspection Period of those liens, encumbrances, exceptions, or qualifications  to  title  which  either  are
unsatisfactory  to  Purchaser  or  are  not  contemplated  by  this Agreement  to  be  discharged  by  Seller  at  or
before  the  Closing,  and  any  such  liens,  encumbrances,  exceptions,  or  qualifications  shall  be  hereinafter
referred to as “Title Defects.” Within fifteen (15) days after receipt of such written notice from Purchaser,
Seller shall respond  in  writing,  informing  Purchaser  whether  Seller  has  elected,  in  its  sole  discretion,  to
attempt  to  cure  such  Title  Defects.  Seller’s  failure  to  respond  to  Purchaser  within  the  foregoing  15-day
time period shall be deemed an election by Seller not to attempt to cure the Title Defects.  If Seller decides
not  to  cure,  or  is  deemed  to  have  not  elected  to  cure,  the  Title  Defects,  then  Purchaser  may  elect  to
terminate this Agreement by giving written notice of termination to Seller, or, alternatively, Purchaser may
elect to close the Purchaser’s purchase of the Property, accepting the conveyance of the Property  subject to
the  Title  Defects  (without  any  adjustment  of  the  Purchase  Price)  in  which  event,  the  Closing  shall  take
place on the date specified in this Agreement. If Seller decides to attempt to cure the Title Defects, Seller
shall  use  commercially  reasonable  efforts,  at  no  cost  to  Seller,  to  effectuate  such  a  cure  by  the  Closing
Date. If Seller is unable to cure the Title Defects on or before the Closing Date, then Purchaser may either
terminate  this  Agreement  or  alternatively,  Purchaser  may  elect  to  close  the  Purchaser’s  purchase  of  the
Property,  accepting  the  conveyance  of  the  Property  subject  to  the  Title  Defects,  which  shall  be  deemed
Permitted  Exceptions  hereunder.  Any  title  defect  to  which  Purchaser  does  not  timely  object  shall  be
deemed a Permitted Exception hereunder. Notwithstanding the

 
 
 
 
 
 
 
 
 
 
 
 
(b)

(c)

(d)

foregoing,  Seller  shall  be  obligated  to  remove  at  Closing  any  mortgage  or  monetary  liens  affecting  the
Property and created or caused by Seller utilizing the Seller’s proceeds from Closing, and Purchaser shall not
be required to object to such liens. The cost of the Title Policy to be issued in the amount of the Purchase
Price  shall  be  paid  by  Purchaser.  Any  additional  title  insurance  coverage  and  any  title  endorsements  or
special coverages required by Purchaser shall be paid for solely by Purchaser.

For the purposes of this Agreement, the term “Permitted Exceptions” shall mean: (A)  current  city,
state  and  county  ad  valorem  and  non-ad  valorem  taxes  and  assessments  not  yet  due  and  payable;  (B)
easements for the installation or maintenance of public utilities serving only the Property and which are not
the subject of a title objection (or which are the subject of a title objection, but are cured or waived); (C)
oil, gas and mineral rights not owned directly or indirectly by Seller, any beneficiary or trustee of Seller, or
any  person  or  entity  controlling  or  controlled  by  or  under  common  control  with  Seller  or  any  such
beneficiary  or  trustee;  (D)  all  applicable  laws,  including  zoning,  building  ordinances  and  land  use
regulations; (E) all matters that may be revealed by a current and accurate survey of the Land which are not
the subject of a title objection (or which are the subject of a title objection, but are not cured or waived);
(F) the Lease Agreement (hereinafter defined); and (G) and those matters described in Section 2(c) below.
Seller covenants and agrees that it will not cause or allow any actions to be taken after the effective date of
the  Title  Commitment  which  would  result  in  the  addition  of  any  exceptions  to  the  final  title  insurance
policy  issued  pursuant  to  the  Title  Commitment  which  are  not  set  forth  as  exceptions  on  the  Title
Commitment.

Any  easement,  right-of-way,  encumbrance,  matter  of  record  or  other  matter  (other  than  a  lien
securing indebtedness) which is reflected as a non-standard exception (which is an exception related to a
specific instrument recorded in the applicable public registry) in the Title  Commitment  and  which  is  not
the  subject  of  a  title  objection  (or  which  is  the  subject  of  a  title  objection,  but  is  cured  or  waived  as
described above) shall become a “Permitted Exception.”

During the Inspection Period, Purchaser shall, at Purchaser’s sole cost and  expense, obtain a current
boundary or ALTA survey of the Property (the “ Survey”). The Survey shall depict the Land by metes and
bounds  description,  which  description  shall  be  consistent  with  and  accurately  describe  the  area  of  land
depicted in the aerial photograph of the Land attached hereto as Exhibit A . The Survey shall be certified
by the Surveyor to Purchaser, Seller and the Title Company and shall otherwise be in a form satisfactory to
the Title Company, Seller and Purchaser. Upon completion of the Survey, Purchaser shall   furnish  Seller
with  two  (2)  signed  and  sealed  original  prints  and  one  electronic  copy  thereof.  Subject  to  the  forgoing
provisions, the Survey shall be used as the basis for the preparation of a legal description to be included in
the  Deed  (hereinafter  defined)  to  be  delivered  by  Seller  to  Purchaser  at  Closing.  Purchaser  shall  notify
Seller in writing within the Inspection Period specifying any matters shown on the Survey which adversely
affect  the  title  to  the  Land  and  the  same  shall  be  deemed  to  be  Title  Defects  which  shall  be  dealt  with
within the same time, manner, and subject to the limitations provided in Sections 2(a), 2(b) and 2(c) above.

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(e)

During  the  period  of  time  beginning  on  the  Effective  Date  and  ending  at  5:00  p.m.  Eastern
Standard/Daylight  Savings  Time  on  the  30th  day  after  the  date  of  the  Option  Purchase  Notice  (the
“Inspection  Period”),  Purchaser  and  Purchaser’s  agents,  employees,  contractors,  consultants  and  other
representatives shall have the right, at Purchaser’s sole cost and expense, to  enter  upon  the  Property  and
conduct  or  perform  such  examinations,  tests,  studies,  evaluations,  investigations,  inspections  and
explorations  on,  of  and  with  respect  to  the  Property  as  Purchaser  deems  necessary  or  appropriate
(collectively,  the  “Inspections”).  Without  limiting  the  generality  of  the  foregoing,  the   Inspections  may
include coring, augering, drilling and otherwise testing and sampling stone, rock, gravel, sand, soil, earth
and  any  other  construction  material  in,  on  and  under  the  Property  and  bringing  thereon,  operating  and
removing  such  tools,  machinery  and equipment  as  are  necessary  or  appropriate  in  connection  therewith,
reviewing  the  Title  Commitment,  preparing  and  reviewing  the  Survey,  reviewing  all  applicable  title
matters  affecting  any  portion  of  the  Property,  seeking  to  obtain  the Approvals  (as  hereinafter   defined),
evaluating and/or conducting all engineering, topographical, geological, floodway, soil, surface, subsurface
and  environmental  testing,  and  otherwise  conducting  and  performing  all  other  tests  and  evaluations
affecting the Property as Purchaser may require; provided, however, that  (i)  all  such  tests,  investigations
and  studies  on  the  Property  shall  be  conducted  during  normal  business  hours  and  shall  not  damage  the
Property or interfere with Seller’s  use,  occupancy  or  operation  of  the  Property  and  (ii)  Seller  or  Seller’s
agent may accompany Purchaser at all times during any site inspection or testing. Purchaser does hereby
indemnify, agree to defend and hold Seller harmless from and against any and all claims, costs, expenses
and liabilities, including reasonable attorneys’ fees, suffered, paid or incurred by Seller arising out of or by
virtue of (i) any injury or damage to person (including death) or property caused by any act or omission of
Purchaser, its agents, employees or contractors in conducting or performing any of the Inspections and (ii)
Purchaser’s failure to pay all bills, invoices, costs and other charges relating to the Inspections. Purchaser
shall maintain adequate insurance to cover its indemnification obligations hereunder. Specifically, prior to
any entry on the Property by Purchaser or its agents, employees or contractors, Purchaser shall obtain and
maintain,  at  Purchaser’s  sole  cost  and  expense,  and  shall  deliver  to  Seller  evidence  of,  the  following
insurance coverage, and shall cause each of its agents, consultants and contractors to obtain and maintain
and  deliver  to  Seller  evidence  of,  the  following  insurance  coverage:  general  liability  insurance,  from  an
insurer  reasonably  acceptable  to  Seller,  in  the  amount  of  One  Million  Dollars  ($1,000,000)  combined
single limit for personal injury and property damage per occurrence and Two Million Dollars ($2,000,000)
aggregate,  such  policy  to  name  Seller  as  an  additional  insured  party,  which  insurance  shall  provide
coverage  against  any  claim  for  personal  liability  or  property  damage  caused  by  Purchaser  or  its  agents,
consultants, employees or contractors in connection with such inspections and tests. Before the entry onto
the Property by Purchaser or any of its agents, Purchaser must furnish Seller with a certificate of insurance,
evidencing the above coverage, which certificate must provide that such insurance shall not be cancelled or
changed until at least 10 days’ written notice is given to Seller. Neither Purchaser nor Purchaser’s agents,
employees or contractors shall contact or communicate with any tenant or occupant of the Property without
Seller’s  prior  written  consent,  and  without  the  opportunity  of  Seller  to  be  present.  Notwithstanding
anything to the contrary set forth in this Agreement, however, Purchaser will not make or

 
 
 
 
 
 
 
 
 
(f)

(g)

cause  to  be  made  any  coring,  augering,  drilling  or  borings  in  the  Property  without  Seller’s  prior  written
consent, which consent may be granted, conditioned, or withheld by Seller in its reasonable discretion, and
which may require submission to Seller of a proposed work plan in a form reasonably acceptable to Seller
and  its  engineering  consultants  prior  to  the  initiation  of  any  such  testing.  Purchaser  agrees  that  the
information obtained pursuant to its due diligence investigations and studies or inspections shall be kept in
confidence  and  shall  not  be  revealed  to  outside  parties  other  than  to  Purchaser’s  agents,  representatives,
lenders,  investors,  principals,  affiliates,  or  as  otherwise  required  by  law,  which  obligation  shall  survive
termination  of  this Agreement.  Purchaser  further  agrees  to:  (1)  promptly  pay  or  cause  to  be  removed  any
liens filed against any of the Property as a result of any actions taken above by or on behalf of Purchaser; (2)
promptly repair and restore the Property and all improvements thereon to its condition existing immediately
prior  to  the  conduct  of  Purchaser’s  entry  thereon;  and  (3)  assume  all  risks  involved  in  entering  upon  the
Property. The terms and provisions of this Section 2(e) shall survive the Closing and any earlier termination
of this Agreement.

If, at any time on or before the expiration of the Inspection Period, Purchaser determines, in its sole
and  absolute  discretion,  that  any  of  the  Inspections  are  unacceptable  to  Purchaser,  then  Purchaser  shall
have the unqualified right, at its option, to terminate this Agreement upon written notice to Seller given at
any  time  on  or  before  the  expiration  of  the  Inspection  Period,  and  upon  provision  of  such  notice,  this
Agreement shall be deemed terminated and, except for the indemnification, repair and restore obligations
of Purchaser set forth hereinabove, neither party shall have any further obligation or liability  to  the  other
hereunder. After expiration of the Inspection Period, Purchaser shall have no further right  to terminate this
Agreement pursuant to the provisions of this Section 2(f).

Promptly upon request by Purchaser, Seller covenants and agrees to provide to Purchaser any and all
documents, instruments and agreements in Seller’s possession or control relating to the Property, including,
without limitation, Seller’s vesting deed, surveys, title insurance commitments and policies, environmental
studies, soils reports and topographic surveys, documentation relating to the current zoning of the Property,
and information concerning floodways affecting the Property. Purchaser hereby acknowledges, covenants,
and agrees that any information provided by Seller to Purchaser based upon any reports, studies, surveys,
permits,  plans,  approvals,  and  all  other  information  and  documentation  obtained  by  or  for  Seller  and
delivered  to  Purchaser  either  before  the  Effective  Date  or  pursuant  to  this  Section  2(e)  are  provided  to
Purchaser  for  informational  purposes  only  and  are  without  representation  or  warranty  of  any  kind
whatsoever, either express or implied and is without recourse to Seller with respect to the accuracy of any
information  or  statements  contained  therein.  Purchaser  further  acknowledges  that  Purchaser  has  been
advised not to rely upon such documents without making an independent investigation or inquiry as to the
accuracy  of  the  information  or  statements  contained  in  the  information  provided  by  Seller.  Purchaser
hereby  releases  Seller  from  any  and  all  claims  Purchaser  might  otherwise  have  based  upon  any  reports,
studies, surveys, permits, plans, approvals, and all other information and documentation obtained by or for
Seller and delivered to Purchaser, except for claims arising from or related to fraud committed by Seller or
a willful and intentional misrepresentation made by Seller.

 
 
 
 
 
 
 
 
 
 
 
 
 
(h)

Intentionally Deleted.

(i)

Seller represents and warrants to Purchaser, as of the Effective Date and as of the Closing Date (as

hereinafter defined), that:

(i)

(ii)

(iii)

(iv)

(v)

Seller  owns  fee  simple  title  to  the  Real  Property,  free  and  clear  of  all  liens  and

encumbrances except for the Permitted Exceptions;

Subject to the Lender’s Consents and Approvals the Tropicana  Consent and Release, Seller
has  the  lawful  right,  power,  authority  and  capacity  to  sell  the  Property  in  accordance  with  the
terms, provisions and conditions of this Agreement. Furthermore, no person or entity now has, or
as  of  the  Closing  Date  shall  have,  any  possessory  interest  in  the  Property,  under  a  lease  or
otherwise;

To  Seller’s  knowledge,  there  are  no  actions,  suits  or  proceedings  pending  or  threatened
against, by or affecting Seller or the Property or which question the validity or enforceability of
this Agreement or of any action taken or to be taken by Seller under this Agreement, in any court
or before any governmental authority, domestic or foreign;

Seller has received no written notice from any governmental agency that the Property is in
violation of any zoning or other laws, rules, ordinances, codes or regulations of any governmental
agency;

Notwithstanding  anything  herein  to  the  contrary,  Seller  expressly  affirms  and  Purchaser
acknowledges that the Real Property has been used historically for agricultural purposes, and may
be subject to environmental issues related to such agricultural uses, including without  limitation,
the  use  of  agricultural  chemicals  and  other  Hazardous  Substances  (as  defined  herein  below)
commonly  used  in  and  for  the  purpose  of  agricultural  operations.  Subject  to  the  foregoing
disclosures  and  except  to  the  extent  disclosed  in  any  reports  that  are  provided  by  Seller  to
Purchaser  pursuant  to  Section  2(e)  above,  to  Seller’s  knowledge,  Seller  has  not  received  any
written  notice  of  any  claim,  demand,  action  or  proceeding  of  any  kind  relating  to  any  past  or
present Release of any Hazardous Substances in, on or under the Real Property.  As  used  in  this
Agreement, the following definitions shall apply: “Environmental  Laws”  shall  mean  all  federal,
state  and  local  laws,  ordinances,  rules  and  regulations  now  or  hereinafter  in  force,  as  amended
from  time  to  time,  and  all  federal  and  state  court  decisions,  consent  decrees  and  orders
interpreting or enforcing any of the foregoing, in any way relating to or regulating human health
or safety, or industrial hygiene or environmental conditions, or protection of the environment, or
pollution or  contamination  of  the  air,  soil,  surface  water  or  groundwater,  and  includes,  without
limitation, the Comprehensive Environmental Response, Compensation and Liability Act of 1980,
42 U.S.C.
§9601,  et  seq.,  the  Resource  Conservation  and  Recovery Act,  42  U.S.C.  §6901,  et   seq.,  and  the
Clean Water Act, 33  U.S.C.  §1251,  et  seq.  For  purposes  of  this  Agreement,  the  term  “Hazardous
Substances”  shall  mean  any  substance  or  material  that  is  described  as  a  toxic  or  hazardous
substance, waste or material or a pollutant

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
or  contaminant,  or  words  of  similar  import,  in  any  of  the  Environmental  Laws,  and  includes
asbestos,  petroleum  (including  crude  oil  or  any  fraction  thereof,  natural  gas,  natural  gas  liquids,
liquefied natural gas, or synthetic gas usable for fuel, or any mixture thereof), petroleum products,
polychlorinated  biphenyls,  urea  formaldehyde,  radon  gas,  radioactive  matter,  medical  waste,  and
chemicals  which  may  cause  cancer  or  reproductive  toxicity.   “Release”  shall  mean  any  spilling,
pumping, pouring, emitting, emptying, discharging, injecting, leaching, dumping or disposing into
the environment of Hazardous Substances onto or through soil, surface water or groundwater;

(vi)

(vii)

From and after Seller’s receipt of the Initial Option Deposit and continuing until the Closing
Date, without obtaining Purchaser’s prior written consent, Seller shall not convey the Property, or
enter into any agreement that will be binding on the Property or Purchaser after the Closing; and

Other  than  the  Lender  Consents  and Approvals  and  the  Tropicana   Consent  and  Release,
Seller  has  the  full  right  and  authority  and  has  obtained  all  consents  required  to  enter  into  this
Agreement  and  consummate  the  purchase  and  sale  transaction  contemplated  hereby.  This
Agreement and all the documents to be entered into by Seller at the Closing have been and will be
duly  authorized  and  properly  executed  and  will  constitute  the  valid  and  binding  obligations  of
Seller. The persons signing this  Agreement  on  behalf  of  Seller  are  authorized  to  do  so  and  this
Agreement  constitutes  a  valid  and  binding  obligation  of  Seller.  All  of  the  documents  to  be
delivered  by  Seller  at  the  Closing  will  be  duly  authorized  and  properly  executed  and  will
constitute the valid and binding obligations of Seller.

Any  representation  made  to  Seller’s  “knowledge”  will  not  be  deemed  to  imply  any  duty  of  inquiry  or
investigation. For purposes of this Agreement, the term “Seller’s knowledge” means the current, actual knowledge of
Daniel Sutton without any independent investigation or inquiry whatsoever and will not be construed to  refer  to  the
knowledge of any other officer, director, agent, employee or representative of Seller, or any affiliate of Seller, or to
impose  upon  such  party  any  duty  to  investigate  the  matter  to  which  such  actual  knowledge  or  the  absence  thereof
pertains, or to impose upon such  party  any  individual  personal  liability.  Daniel  Sutton  shall  not  be  deemed  to  be  a
party to this Agreement nor to have made any representations or warranties hereunder, and  no recourse shall be had to
such  individual  for  any  of  Seller’s  representations  and  warranties  hereunder  (and  Purchaser  hereby  waives  any
liability of or recourse against such individuals).

The representations and warranties made in this Agreement by Seller shall be continuing and shall be deemed
remade in all material respects by Seller as of the Closing Date, with the same force and effect as if made on, and as
of,  such  date.  All  representations  and  warranties  made  in  this  Agreement  by  Seller  shall  survive  the  Closing  for  a
period of one (1) year.

PURCHASER SPECIFICALLY ACKNOWLEDGES AND AGREES THAT EXCEPT AS SPECIFICALLY
SET FORTH  IN  THIS  AGREEMENT,  SELLER  IS  TRANSFERRING  THE  PROPERTY  IN  “AS  IS,  WHERE  IS
CONDITION  AND  WITH  ALL  FAULTS”  AS  OF  THE   CLOSING  DATE  AND  SPECIFICALLY  AND
EXPRESSLY WITHOUT ANY WARRANTIES, REPRESENTATIONS  OR  GUARANTEES,  EITHER  EXPRESS
OR

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
IMPLIED, AS TO THEIR CONDITION, FITNESS FOR ANY PARTICULAR  PURPOSE, MERCHANTABILITY,
OR ANY OTHER WARRANTY OF ANY KIND, NATURE, OR TYPE WHATSOEVER FROM OR ON BEHALF
OF  SELLER.  PURCHASER  AGREES  THAT  THEY  WILL  PERFORM  SUCH  EXAMINATIONS  AND
INVESTIGATIONS OF THE PROPERTY AND THE FINANCIAL AND PHYSICAL CONDITION THEREOF AS
NEEDED  AND  NECESSARY.  EXCEPT  FOR  THE  REPRESENTATIONS  AND  WARRANTIES  OF  SELLER
EXPRESSLY  SET  FORTH  IN  THIS AGREEMENT AND ANY  DOCUMENTS  DELIVERED   BY  SELLER AT
CLOSING,  SELLER  SPECIFICALLY  DISCLAIMS,  AND  PURCHASER  IS   NOT  RELYING  ON  ANY
WARRANTY,  GUARANTY  OR  REPRESENTATION,  ORAL  OR   WRITTEN,  PAST  OR  PRESENT,  OF  ANY
KIND OR CHARACTER WHATSOEVER, WHETHER  EXPRESS  OR  IMPLIED,  ORAL  OR  WRITTEN,  MADE
BY  SELLER,  OR ANY  AGENT, AFFILIATE,  REPRESENTATIVE,  EMPLOYEE  OR  PRINCIPAL  OF  SELLER
WITH  RESPECT  TO  THE  PROPERTY  (INCLUDING,  BUT  NOT  LIMITED  TO,  THE  PRESENCE  OF  ANY
HAZARDOUS SUBSTANCES AT, ON, UPON OR UNDER THE  PROPERTY).  EXCEPT  AS  EXPRESSLY  SET
FORTH IN THIS AGREEMENT, SELLER  SHALL  HAVE  NO  LIABILITY  TO  PURCHASER  WITH  RESPECT
TO  THE  CONDITION  OF  THE  PROPERTY  UNDER  COMMON  LAW,  OR  ANY  FEDERAL,  STATE,  OR
LOCAL LAW OR REGULATION.

PURCHASER  REPRESENTS  TO  SELLER  THAT  PURCHASER  WILL  CONDUCT   PRIOR  TO
CLOSING,  SUCH  INVESTIGATIONS  OF  THE  PROPERTY  AS  PURCHASER   DEEMS  NECESSARY  OR
DESIRABLE TO SATISFY ITSELF AS TO ANY MATTER RELATING TO THE PROPERTY AND WILL RELY
SOLELY  UPON  SAME AND  NOT   UPON  ANY  INFORMATION  (EXCEPT  AS  EXPRESSLY  SET  FORTH  IN
THIS AGREEMENT) PROVIDED  BY  OR  ON  BEHALF  OF  SELLER,  SELLER’S  AGENTS,  EMPLOYEES  OR
THIRD PARTIES REPRESENTING, OR PURPORTING TO REPRESENT SELLER, WITH RESPECT THERETO.
UPON CLOSING, PURCHASER SHALL ASSUME  THE RISK THAT ADVERSE MATTERS REGARDING THE
INVESTIGATIONS,  AND
PROPERTY  MAY  NOT  HAVE   BEEN  REVEALED  BY  PURCHASER’S 
PURCHASER, UPON CLOSING,  SHALL  BE  DEEMED,  ON  BEHALF  OF  ITSELF AND  ON  BEHALF  OF  ITS
TRANSFEREES  AND  THEIR  RESPECTIVE  SUCCESSORS  AND  ASSIGNS,  TO  WAIVE,   RELINQUISH,
RELEASE AND FOREVER DISCHARGE SELLER AND SELLER’S AFFILIATES FROM AND AGAINST ANY
AND  ALL  CLAIMS,  DEMANDS,  CAUSES  OF   ACTION,  LOSSES,  DAMAGES,  LIABILITIES,  COSTS  AND
EXPENSES (INCLUDING ATTORNEYS’ FEES) OF ANY AND EVERY KIND OR CHARACTER, KNOWN OR
UNKNOWN,  BY  REASON  OF  OR  ARISING  OUT  OF  THE  PROPERTY,   INCLUDING,  WITHOUT
LIMITATION,  BY  REASON  OF  OR  ARISING  OUT  OF  ANY   LATENT  OR   PATENT  DEFECT  OR  OTHER
PHYSICAL CONDITION WHETHER PURSUANT TO STATUTES  IN  EFFECT  IN  THE  STATE  OF  FLORIDA
OR ANY  FEDERAL  OR  LOCAL  ENVIRONMENTAL  OR  HEALTH  AND  SAFETY  LAW  OR  REGULATION,
THE EXISTENCE OF ANY HAZARDOUS SUBSTANCES WHATSOEVER, ON, AT, TO, IN,
 ABOVE, ABOUT,
UNDER, FROM OR IN THE VICINITY OF THE PROPERTY.

PURCHASER’S  RELEASE  OF  SELLER AS  SET  FORTH  IN  THIS  SECTION  SHALL   NOT  PERTAIN
TO ANY CLAIM OR CAUSE OF ACTION BY ANY PURCHASER AGAINST SELLER FOR A BREACH BY A
SELLER OF A (1) REPRESENTATION OR WARRANTY EXPRESSLY SET FORTH IN SECTION 2(g) OF THIS
AGREEMENT, OR (2) WARRANTY

 
 
 
 
 
 
 
 
 
EXPRESSLY  SET  FORTH  IN  ANY  DOCUMENTS  DELIVERED  PURSUANT  TO  THE  TERMS  HEREOF  BY
SELLER  TO  PURCHASER  AT  CLOSING,  INCLUDING  THE  WARRANTY  OF  TITLE  INCLUDED  IN  THE
DEED.

(j)

Purchaser represents and warrants to Seller, as of the Effective Date and as of the Closing Date, that:
(i)  Purchaser  has  the  full  right  and  authority  and  has  obtained  all  consents  required  to  enter  into  this
Agreement  and  consummate  the  purchase  and  sale transaction  contemplated  hereby;  (ii)  this Agreement
and all the documents to be entered into by Purchaser at the Closing have been and will be duly authorized
and properly executed and will constitute the valid and binding  obligations  of  Purchaser;  (iii)  the  person
signing this Agreement on behalf of Purchaser is authorized to do so and this Agreement constitutes a valid
and  binding  obligation  of  the  Purchaser;  (iv)  all  of  the  documents  to  be  delivered  by  Purchaser  at  the
Closing will be duly authorized and properly executed and will constitute the valid and binding obligations
of  Purchaser;  (v)  neither  the  execution,  delivery  or  performance  of  this  Agreement  by  Purchaser,  nor
compliance  with  the  terms  and  provisions  hereof,  will  result  in  any  breach  of  the  terms,  conditions  or
provisions of, or conflict with or constitute a default under the terms of any indenture, deed to secure debt,
mortgage,  deed  of  trust,  note,  evidence  of  indebtedness  or  any  other  agreement  or  instrument  by  which
Purchaser is bound; (vi) no investigation, action or proceeding is pending  or,  to  Purchaser’s  knowledge,
threatened,  which  questions  the  validity  of  this  Agreement  or  any  action  taken  or  to  be  taken  pursuant
hereto; (vii) Purchaser is not insolvent  and  is  not  in  the  hands  of  a  receiver  nor  is  an  application  for  the
appointment of a receiver pending; Purchaser has not made an assignment for the benefit of creditors, nor
has Purchaser filed, or had filed against it, any petition in bankruptcy; and (viii) none of the  funds  to  be
used for payment by Purchaser of the Purchase Price will be subject to 18
U.S.C. §§ 1956-1957 (Laundering of Money Instruments), 18 U.S.C. §§ 981-986 (Federal Asset Forfeiture),
18  U.S.C.  §§  881  (Drug  Property  Seizure),  Executive  Order  Number  13224  on  Terrorism  Financing,
effective  September  24,  2001,  or  the  United  and  Strengthening  America  by  Providing  Appropriate  Tools
Required to Intercept and Obstruct Terrorism Act of 2001, H.R. 3162, Public Law 107-56 (the “USA Patriot
Act”).  In  addition,  Purchaser  is  not,  and  will  not  become,  a  person  or  entity  with  whom  U.S.  persons  are
restricted from doing business with under the regulations of the Office of Foreign Asset Control  (“OFAC”)
of  the  Department  of  Treasury  (including  those  named  on  OFAC’s   Specially  Designated  and  Blocked
Persons  list)  or  under  any  statute,  executive  order  (including  the  September  24,  2001  Executive  Order
Blocking  Property  and  Prohibiting  Transactions  With  Persons  Who  Commit,  Threaten  to  Commit,  or
Support Terrorism), the USA Patriot Act, or other governmental action.

The representations and warranties  made  in  this  Agreement  by  Purchaser  shall  be  continuing  and  shall  be
deemed remade in all respects by Purchaser as of the Closing Date, with the same force and effect as if made on, and
as of, such date. All representations and warranties made in this Agreement by Purchaser shall survive the Closing.

(k)

The  consummation  of  the  sale  by  Seller  and  the  purchase  by  Purchaser  of  the  Property  (the
“Closing”) shall be effected by means of a “mail-away” closing through escrow with  the  Title  Company
(pursuant  to  escrow  instruction  letters  or  a  separate  escrow  agreement  entered  into  between  Seller,
Purchaser and the Title Company to govern such

 
 
 
 
 
 
 
 
 
 
 
 
 
 
escrow  arrangement),  at  10:00  a.m.  Eastern  Standard/Daylight  Savings  Time  on  the  date   (the  “Closing
Date”) which is fifteen (15) days following the expiration of the Inspection Period (i.e., 45  days  following
the date of the Option Purchase Notice, notifying Seller that Purchaser has elected to exercise the Option), or
at such other time and place as may be mutually agreed upon by the parties.

(l)

At the Closing, Seller shall deliver to Purchaser the following:

(i)

(ii)

(iii)

(iv)

(v)

(vi)

(vii)

(viii)

A Special Warranty Deed (the “Deed”) conveying good and marketable fee simple title to
the  Real  Property  to  Purchaser  free  and  clear  of  all  liens  and  encumbrances  except  for  the
Permitted Exceptions;

An owner’s affidavit in the form reasonably required by the Title Company and acceptable

to Seller;

Such authorization as the Title Company may deem reasonably necessary  to  evidence  the

authorization of Seller to deliver the Deed and the other Closing documents;

A  certificate  executed  by  Seller  reaffirming  and  updating  to  the   Closing  Date  all  of  the

representations and warranties given by Seller as herein provided;

A  non-foreign  transferor  affidavit  in  compliance  with  the  provisions  of  the  Foreign
Investment  in  Real  Property  Tax Act  (Section  1445  of  the  Internal   Revenue  Code  of  1986,  as
amended);

The Lease Agreement (as such term is defined in Section 3(t)), as executed by Seller;

A settlement statement setting forth the amounts paid by or on  behalf of and/or credited to

each of Purchaser and Seller pursuant to this Agreement (the “Settlement Statement”); and

Such  other  instruments  of  transfer  and  documents  as  may  be  reasonably  necessary  or
appropriate  to  the  sale  and  delivery  of  the  Property  or  as  may  be  otherwise  required  by  this
Agreement.

(m)

At  the  Closing,  Purchaser  shall  deliver  to  Seller  (i)  by  wire  transfer  to  an  account  designated  by
Seller,  currently  available  federal  funds  in  an  amount  equal  to  the  Purchase  Price  and  subject  to  such
credits,  prorations  and  adjustments  as  are  provided  herein;  (ii)  the  Lease  Agreement,  as  executed  by
Purchaser; (iii) a certificate executed by Purchaser reaffirming and updating to the Closing Date all of the
representations and warranties given by Purchaser as herein provided, (iv) the Settlement Statement, and
(iv) such other documents as may be reasonably  required  to  properly  consummate  the  purchase  and  sale
transaction contemplated herein.

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(n)

(o)

(p)

(q)

At the Closing, the Title Company shall be required to issue a proforma title insurance policy for the
Property in the amount of the Purchase Price insuring good and marketable fee simple title to the Property
free and clear of all liens and encumbrances other than the Permitted Exceptions.

All real estate ad valorem taxes applicable to the Property for the year of Closing shall be prorated
as of the Closing Date on the basis of the most recent tax bill or valuation notice received for the Property.
In the event that, after the Closing Date, any additional real estate taxes or assessment are levied, imposed
or  assessed  against  the  Property  for  periods  after  the  Closing  Date,  Purchaser  shall  be  responsible  for
payment of such taxes and  assessments  in  full  within  the  time  fixed  for  payment  thereof  and  before  the
same  become  delinquent.  Without  limiting  the  obligations  of  Purchaser  pursuant  to  the  immediately
preceding  sentence,  Purchaser  shall,  and  does  hereby,  indemnify,  defend  and  hold  harmless  Seller  from
and  against  any  such  taxes  and  assessments  (including  all  interest  and  penalties  assessed  or  imposed  in
connection therewith) relating to periods after the Closing Date.

Purchaser shall pay the costs of the Title Commitment, title search and the title insurance premium
for the Title Policy, including all endorsements thereto, as well as the Survey, appraisal and environmental
audits. Seller shall pay the costs of all taxes and other  charges  on  the  Deed  and  fees  associated  with  the
recording of the Deed. Seller and Purchaser  shall  split  evenly  the  cost  of  any  escrow  fee  charged  by  the
Title Company. Purchaser and Seller shall each pay their respective costs for their own attorney’s fees for
services  related  to  the  negotiation  and  preparation  of  this Agreement  and  the  sale  and  purchase  of  the
Property. Any costs or expenses which have not been specifically addressed herein shall be borne by such
party  who  customarily  bears  such  costs  or  expenses  in  commercial  real  estate  transactions  in  the  Polk
County, Florida area.

In  the  event  that  Seller  shall  fail  to  consummate  the  transaction  as  contemplated  herein  for  any
reason  other  than  Purchaser’s  default,  then  Purchaser  shall  have  the  right  to  either:  (i)  terminate  this
Agreement and receive an immediate refund of the Option Deposits; or (ii) enforce this Agreement and the
purchase  and  sale  transaction  contemplated  herein  by  specific  performance;  provided,  however,  that
Purchaser must file suit for specific performance within sixty (60) days after the scheduled date of Closing,
failing  which  Purchaser  shall  automatically  be  deemed  to  have  waived  the  right  to  seek  specific
performance and shall only be entitled to the remedy described in item (i) of above. The remedies provided
in  this  Section  2(q)  are  Purchaser’s  exclusive  remedies  for  Seller’s  defaults  and  Purchaser  waives  and
releases all other remedies available at law or in equity including claims for damages  allegedly  resulting
from the Seller  defaults.  Notwithstanding  anything  to  the  contrary  stated  herein,  nothing  in  this  Section
2(o)  is  intended  to  nor  shall  limit  the  remedies  available  to  Purchaser  at  law  or  in  equity  relating  to  a
default of any obligation  of  Seller  which  is  expressly  provided  to  survive  Closing  or  termination  of  this
Agreement. The provisions of this Section 2(o) shall survive the Closing or the earlier termination of this
Agreement.

(r)

If (i) any representation or warranty of Purchaser set forth in this Agreement shall prove to be untrue

or incorrect in any respect, or (ii) Purchaser shall fail to keep,

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
observe,  perform,  satisfy  or  comply  with,  fully  and  completely,  any  of  the  terms,  covenants,  conditions,
agreements,  requirements,  restrictions  or  provisions  required  by  this  Agreement  to  be  kept,  observed,
performed, satisfied or complied with by Purchaser, or
(iii) the purchase and sale of the Property is otherwise not consummated in accordance with the  terms  and
provisions  of  this  Agreement  due  to  circumstances  or  conditions  which  constitute  a  default  by  Purchaser
under this Agreement, the Option Deposits shall be accepted by Seller as full liquidated damages for such
default. Seller and Purchaser acknowledge that Seller’s actual damages in the event of a default by Purchaser
under this Agreement will be difficult to ascertain, that such  liquidated  damages  represent  the  Seller’s  and
Purchaser’s best estimate of such damages,  and  that  Seller  and  Purchaser  believe  such  liquidated  damages
are a reasonable estimate of such damages. Seller and Purchaser expressly  acknowledge  that  the  foregoing
liquidated damages are intended not as a penalty, but as full liquidated damages in the event of Purchaser’s
default  and  as  compensation  for  Seller’s  taking  the  Property  off  the  market  during  the  term  of  this
Agreement. Subject to the provisions of the second-to-last sentence in this Section 2(p), the Option Deposits
shall be the sole and exclusive remedy of Seller by reason of Purchaser’s defaults, and Seller hereby waives
and releases any right to sue Purchaser or to assert that Seller’s actual damages exceed the Option Deposits,
which is herein provided to Seller as full liquidated damages. Notwithstanding anything to the contrary stated
herein, nothing in this Section 2(p) is intended to nor shall limit the remedies available to Seller at law or in
equity relating to a default of any repair, indemnification, hold harmless and defend obligations of Purchaser
set  forth  in  this  Agreement  or  any  other  obligation  of  Purchaser  which  is  expressly  provided  to  survive
Closing or termination of this Agreement. The provisions of this Section 2(o) shall survive the Closing or the
earlier termination of this Agreement.

(s)

(t)

Seller  shall  remain  in  possession  of  the  Property  after  Closing  pursuant  to  the  Lease  Agreement
(hereinafter  defined).  Other  than  Seller’s  rights  under  the  Lease  Agreement,  on  the  Closing  Date,  the
Property shall be free of any other tenancy, leases or rights of occupancy other than any such rights arising
out of the Permitted Exceptions.

During the period of time beginning on the Effective Date and continuing until  the  Closing  Date,
Purchaser  shall  have  the  right,  but  not  the  obligation,  at  Purchaser’s  expense,  to  undertake  (i)  to  obtain
rezoning  for  all  of  the  Property  to  a  heavy  industrial  and  agricultural  zoning  classification  under  any
applicable  zoning  ordinances,  or  to  obtain  a  special  use  permit  issued  by  the  appropriate  governmental
authority (as applicable, the “Rezoning”), which, in either event, will unconditionally allow (or will allow
with conditions, exceptions or variances acceptable to Purchaser in its sole, absolute discretion) Purchaser
to use the entire Property for Purchaser’s proposed sand mining, processing, sales  and  related  operations
(“Purchaser’s  Intended  Use”)  and  Seller’s  agricultural  use  of  the  Property  pursuant  to  the  Lease
Agreement;  (ii)  to  subdivide  the  Property  from  the  tax  parcel  of  which  it  is  a  part,  as  and  to  the  extent
required  by  applicable  law  (the  “Subdivision”);  and  (iii)  to  obtain  all  licenses,  permits  and  approvals
(including environmental and utilities permits and approvals) necessary or desirable for Purchaser to  use
the Property for Purchaser’s Intended Use (the “Permitting”, and collectively with the Rezoning  and  the
Subdivision, the “Approvals”). Purchaser shall provide Seller with the opportunity to review and approve
Purchaser’s  proposed  applications  and  supporting  documents  with  respect  to  the  Approvals  prior  to
submitting same to the appropriate

 
 
 
 
 
 
 
 
 
 
 
 
 
governmental  authority  solely  in  order  for  Seller  to  confirm  whether  such  proposed  applications  are  (1)
consistent with Purchaser’s Intended Use and Seller’s agricultural use of the Property pursuant to the Lease
Agreement,  and  (2)  in  compliance  with  terms  of  this  Section  2(t).  Notwithstanding  anything  in  this
Agreement  to  the  contrary,  in  no  event  shall  any  of  the  Approvals  from  the  appropriate  governmental
authorities sought to be obtained by Purchaser (A) be binding on Seller or the Property prior to the Closing,
without Seller’s prior written consent, (B) affect Seller’s ability to use the Property (during the pendency of
this Agreement and, if applicable, during the term  of  the  Lease  Agreement)  for  agricultural  uses  and  such
other related uses as currently conducted on the Property, (C) cause the Property and Seller’s use thereof to
be  in  violation  of  any  zoning,  subdivision,  setback  and  any  other  requirements  imposed  by  any  and  all
applicable laws, rules, regulations,  ordinances,  easements  and  encumbrances  applicable  to  the  Property,  or
(D) interfere or negatively affect Seller’s access, drainage or irrigation to or from the Property. Subject to the
foregoing, Seller hereby covenants and agrees that Seller will, at no expense to Seller, promptly (i) sign all
applications,  consents  and  other  documents  necessary  to  obtain  the  Approvals,  and  (ii)  cooperate  with
Purchaser’s efforts to obtain the Approvals, including by signing applications, consents or other documents
as may be required by applicable law or governmental authorities. Seller agrees that, in no event, will Seller
oppose such efforts of Purchaser or cause opposition to such efforts unless the same are inconsistent with the
provisions of this Section 2(t), in which event Seller shall be entitled to withdraw any and all authorizations
provided to a governmental authority in connection with the Approvals. Seller  shall  be  responsible  for  and
shall promptly pay any and all costs and expenses relating to the Approvals, including, but not limited to, any
and all fees, expenses or contributions required by any applicable governmental entity in connection with the
Approvals,  and  all  other  expenses  relating  to  or  incurred  by  Seller  or  Purchaser  in  connection  with  the
Approvals,  and  Seller  shall  indemnify,  defend  and  hold  harmless  Purchaser  from  any  and  all  such  costs,
expenses  or  contributions  incurred  or  payable  in connection with the  Approvals.  Seller  shall  be  entitled  to
attend  all  meetings  that  Purchaser,  its  agents  or  consultants,  may  have  with  any  governing  jurisdiction.
Purchaser  shall  provide  Seller  with  at  least  48-hours  advance  written  notice  of  such  meetings;  provided,
however, if any such meeting is scheduled to occur within a 48-hour period, Purchaser will provide advance
written  notice  to  Seller  of  any  such  meeting  as  soon  as  practicable  after  it  is  scheduled.  In  the  event  this
Agreement  is  terminated  prior  to  Closing,  Purchaser  shall promptly,  at  Seller’s  option,  and  at  Purchaser’s
expense,  either  withdraw  any  applications for  the Approvals  from  the  applicable  governing  jurisdiction  or
assign to Seller all of Purchaser’s non-proprietary interests in and to the applications for the Approvals. The
foregoing  provisions  of  this  Section  2(t)  shall  survive  the  Closing  or  termination,  as  applicable,  of  this
Agreement.

3.

Miscellaneous.

(a)

Notices. All notices required or permitted hereunder shall be in writing and shall be served on all of

the parties hereto at the following addresses:

If to Seller:

734 LMC Groves LLC
Attn: John E. Kiernan, President and CEO

Alico, Inc.

 
 
 
 
 
 
 
 
 
 
 
 
 
10070 Daniels Interstate Court, Suite 100 Ft.
Myers, FL 33913
Email: jkiernan@alicoinc.com

With a copy to:

Trenam Law

Attn: Timothy M. Hughes, Esq. 200
Central Ave., Suite 1600 St.
Petersburg, FL 33701 Email:
thughes@trenam.com

If to Purchaser:

Vulcan Lands, Inc.

With a copy to:

c/o Vulcan Materials Company 1200
Urban Center Drive Birmingham,
Alabama 35242 Attention: Jason
Nabors Phone: (205) 298-3626
Email: naborsj@vmcmail.com

Bradley Arant Boult Cummings LLP One
Federal Place
1819 5th Avenue North Birmingham,
Alabama 35203 Attention: C. Jason
Avery, Esq. Phone: (205) 521-8618
Fax: (205) 488-6618
Email: javery@bradley.com

All such notices shall be (i) delivered by hand, (ii) sent by registered or certified mail, postage prepaid, return
receipt requested, (iii) sent by nationally recognized commercial courier for next business day delivery, in each such
case described in (i), (ii) and (iii) to the addresses set forth above for the respective  signers  hereof  or  to  such  other
addresses as are specified by written notice given in accordance herewith, (iv) transmitted by facsimile to the number
for each party set forth below or to such other facsimile number as is specified by written notice given in accordance
herewith or (v) sent by electronic mail (email) to the electronic mail (email) address for each party set forth below or
to  such  other  electronic  mail  (email)  address  as  is  specified  by  written  notice  given  in  accordance  herewith.  Any
notice or other communication (i) mailed as hereinabove provided shall be deemed effectively given or received on
the third (3rd) business day following the postmark date of such notice or other communication, (ii) sent by overnight
courier or by  hand  shall  be  deemed  effectively  given  or  received  upon  receipt,  and  (iii)  sent  by  facsimile  or  email
transmission shall be deemed effectively given or received on the day of transmission of such notice  and  electronic
confirmation  of  such  transmission  is  received  by  the  transmitting  party  (such  as  “Delivery  Receipt”  generated  by
Microsoft Outlook). Any notice or other  communication  given  in  the  manner  provided  above  by  counsel  for  either
party  shall  be  deemed  to  be  notice  or  such other  communication  from  the  party  represented  by  such  counsel.  Any
notice sent as required hereby and refused by recipient shall be deemed delivered as of the date of such refusal. The
above addresses may be changed by written notice to the other parties given in the manner set forth above.

 
 
 
 
 
 
 
 
 
 
 
 
 
(b)

(c)

(d)

(e)

(f)

(g)

(h)

(i)

Assignment of Agreement. Purchaser may not assign this Agreement without Seller’s prior  written
consent, which consent may be withheld or granted in  Seller’s  reasonable  discretion,  provided,  however,
that Purchaser may assign this Agreement to an entity owned and controlled by Purchaser and formed by
Purchaser for the purpose of taking  title  to  the  Property  without  Seller’s  prior  written  consent,  provided
that written notice of such assignment shall be given by Purchaser to Seller no later than 5 (five) business
days  prior  to  the  Closing  Date,  and  no  such  assignment  shall  relieve  Purchaser  of  any  obligations  or
liabilities  hereunder.  Subject  to  the  foregoing,  this  Agreement  shall  be  binding  upon  and  enforceable
against, and shall  inure  to  the  benefit  of,  Purchaser  and  Seller  and  their  respective  heirs,  successors  and
permitted assigns.

Modification.  Neither  this  Agreement  nor  any  provision  hereof  may  be  waived,  modified  or
amended,  except  by  a  written  instrument,  signed  by  the  party  against  whom  the  enforcement  of  such
waiver, modification or amendment is sought, and then only to the extent set forth in such instrument.

Captions. The captions or headings used herein are included for convenience and general reference
only  and  shall  not  be  construed  to  describe,  define  or  limit  the  scope,  intent  or  construction  of  this
Agreement.

Exhibits. Each exhibit which is referred and attached to this Agreement is incorporated herein as if

set out fully in the body hereof.

Binding Effect. This Agreement shall be binding upon and shall inure to the benefit  of  the  parties

hereto and their respective successors and assigns.

Time. Time is of the essence in the performance of all obligations of each party to this Agreement.

Brokerage Commissions. Seller and Purchaser represent and warrant to each other that they have not
dealt with any broker or sales agent in connection with this transaction. Seller and Purchaser each hereby
agree  to  indemnify,  defend  and  hold  the  other  harmless  from  and  against  any  and  all  claims,  suits,
liabilities, judgments and expenses, including reasonable attorneys’ fees, suffered or incurred by the other
party as a result of any claim or  claims  for  brokerage  commissions,  finder’s  fees  or  other  compensation
asserted by any person,  firm  or  corporation  in  connection  with  the  execution  of  this  Agreement  and  the
consummation  of  the  transactions  contemplated  by  this  Agreement.  The  provisions  of  this  Section  3(h)
shall survive the Closing.

Entire  Agreement.  This  Agreement  constitutes  the  entire  and  complete  agreement  between  the
parties  hereto  with  respect  to  the  Property  and  supersedes  any  prior  oral  or  written  agreements  or
understandings  between  the  parties  with  respect  to  the  Property.  It  is  expressly  agreed  that  there  are  no
verbal understandings or agreements which in any way change the terms, covenants and conditions herein
set forth, and that no modification of this Agreement and no waiver of any of its terms and conditions shall
be effective unless made in writing and duly executed by the parties hereto.

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(j)

(k)

(l)

(m)

(n)

(o)

(p)

Partial  Invalidity.  If  any  provision  of  this Agreement  or  the  application  thereof  to  any  person  or
circumstance  shall,  to  any  extent,  be  invalid  or  unenforceable,  the  remainder  of  this  Agreement  or  the
application of such provision to persons or circumstances other than those as to which it is held invalid or
unenforceable shall not be affected thereby and each provision shall be valid and enforceable to the fullest
extent permitted by law.

Attorneys’  Fees.  In  the  event  of  any  litigation  between  Purchaser  and  Seller  arising  under  or  in
connection with this Agreement, the prevailing party shall be entitled to recover from the  other  party  the
expenses of litigation in original and appellate jurisdiction (including reasonable attorneys’ fees, paralegal
fees, expenses, and disbursements) incurred by the prevailing party. It is the express intent of the Parties
that recovery hereunder is not limited by the Statewide Uniform Guidelines for Taxation of Costs in Civil
Action. This provision is separate and several and shall survive the termination of this Agreement.

Tax-Free Exchange Transaction. Seller and Purchaser shall each have the right, by written notice to
the  other  party,  to  assign  its  legal  interests  in  this  Agreement  to   a  qualified  tax-deferred  exchange
intermediary  for  the  purpose  of  effecting  a  tax-deferred,  like-kind  exchange  or  to  otherwise  effect  an
exchange of real property in accordance with the provisions of Section 1031 of the Internal Revenue Code
of  1986,  as  amended.  Each  party  shall  reasonably  cooperate  with  the  other  in  this  regard;  provided,
however,  that  the  non-exchanging  party  shall  not  be  required  to  incur  any  additional  costs,  liabilities  or
delays in connection with this assignment, and the exchanging party shall not be released from any of  its
obligations or liabilities under this Agreement as a result thereof.

Non-Waiver. Failure by any party to complain of any action, non-action or breach of any other party
shall not constitute a waiver of any aggrieved party’s rights hereunder. Waiver by any party of any right
arising from any breach by any other party shall not constitute a waiver of any other right arising  from  a
subsequent breach of the same obligation or for any other default, past, present or future.

Successors and Assigns. The words “Seller” and “Purchaser” as hereinabove used in this Agreement
shall mean Seller and Purchaser as mentioned herein, and also, where not inhibited by the context of  this
Agreement, shall mean their respective successors and permitted assigns.

Authority. Each party hereto warrants and represents that such party has full and complete authority
to enter into this Agreement and each person executing this Agreement on behalf of a party warrants and
represents that he/she has been fully authorized to execute this Agreement on behalf of such party and that
such party is bound by the signature of such representative.

Counsel.  Each  party  hereto  warrants  and  represents  that  each  party  has  been  afforded  the
opportunity to be represented by counsel of its choice in connection with the execution of this Agreement
and has had ample opportunity to read, review, and understand the provisions of this Agreement.

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(q)

(r)

(s)

(t)

(u)

Dates and Times. If any date set forth in this Agreement shall fall on, or any time period set forth in
this Agreement shall expire on, a day which is a Saturday,  Sunday, federal or state holiday, or other non-
business  day,  such  date  shall  automatically be  extended  to,  and  the  expiration  of  such  time  period  shall
automatically to be extended to, the next day which is not a Saturday, Sunday, federal or state holiday or
other non- business day. The final day of any time period under this Agreement or any deadline under this
Agreement shall be the specified day or date, and shall include the period of time through  and  including
such specified day or date. All references to the “Effective Date” shall be deemed to refer to the later of the
date  of  Purchaser’s  or  Seller’s  execution  of  this Agreement,  as  indicated  below  their  executions  hereon.
Any  action  required  to  be  taken  by  a  specified  date  may  be  taken  at  or  before  11:59  p.m.,  daylight  or
standard time (as applicable) in the time zone where the Land is located.

Governing  Law.  This Agreement  is  governed  by,  and  must  be  interpreted   under,  the  laws  of  the

State of Florida.

Multiple  Counterparts;  Execution.  This  Agreement  may  be  executed  in  a  number  of  identical
counterparts which, taken together, shall constitute collectively one (1) agreement; but in making proof of
this  Agreement,  it  shall  not  be  necessary  to  produce  or  account  for  more  than  one  such  counterpart
executed by the party to be charged. A facsimile, electronic or digitally executed copy of this Agreement
and any signatures thereon shall be considered for all purposes as originals.

Interpretation. The language used in this Agreement shall be deemed to be the language chosen by
the parties to express their mutual intent, and no rule of strict construction shall be applied against any such
party.

Lease  Agreement.  At  the  Closing,  Purchaser  and  Alico.  shall  enter  into  a   lease  agreement  (the
“Lease Agreement”), pursuant to which Purchaser shall lease a portion of the Property containing orange
groves (the “Groves”) to Alico, at a rental rate of $500 per net tree acre (as determined by the Survey) per
year, for an initial term of ten
(10) years, with Seller having the right to extend the term of the Lease Agreement for an  additional  2-year
period.  The  Lease  Agreement  shall  contain  such  other  terms  and  conditions  to  be  mutually  agreed  by
Purchaser  and Alico  prior  to  the  Closing,  but  shall  expressly  provide  Purchaser’s  right  to  access,  use  or
permit  the  entirety  of  Property  for Purchaser’s  Intended  Use  and  shall  further  provide  that  Purchaser  shall
have  the  right  to  provide  12-month  written  notice  to  Seller,  following  the  8th  anniversary  of  the  Lease
Agreement, of its intent to use the Groves for Purchaser’s Intended Use, and upon such notice, Seller shall
have  the  option  to  modify  the  Lease  Agreement  to  substitute  another  portion  of  the  Property  outside  of
Purchaser’s mining plan for Seller’s agricultural use so long as such portion of the Property does not impact
or  impair  Purchaser’s  Intended  Use.  Seller  shall  provide  Purchaser  with  a  draft  of  the  Lease  Agreement
within thirty (30) days after receipt of receipt of the Option Purchase Notice and the parties shall use good
faith,  best  efforts  to  agree  on  the  final  form  of  the  Lease  Agreement  prior  to  Closing.  Notwithstanding
anything to the contrary contained in this Agreement, Seller’s obligation to close on the Property pursuant to
this  Agreement  is  expressly  conditioned  upon  the  parties  entering  into  the  Lease  Agreement  at  Closing,
failing which Seller may terminate

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(w)

(x)

this  Agreement  in  which  event  the  parties  shall  have  no  further  liabilities  or  obligations  under  this
Agreement, except for those liabilities and obligations that survive termination of this Agreement.

(v)

Intentionally Deleted.

Lender Consents and Approvals. Purchaser understands that the Property and/or Seller’s transfer of
the Property to Purchaser as contemplated herein may be subject to or require the prior approval of Seller’s
lender(s).  As  such,  and  notwithstanding  anything  to  the  contrary  contained  within  this  Agreement,  the
obligation of Seller to close on the sale and purchase of the Property pursuant to this Agreement shall  be
and hereby is expressly conditioned upon Seller obtaining the prior written consent, approval and/or partial
release  from  Seller’s  lender(s)  on  or  before  the  Closing  Date  (collectively,  “Lender  Consents  and
Approvals”). Seller  shall  use  commercially  reasonable  efforts  to  seek  to obtain  the  Lender  Consents  and
Approvals on or before the expiration of the Closing Date. If the foregoing condition precedent shall not
have occurred or been satisfied on or before the Closing Date due to any contractual rights or discretion
granted to Seller’s lender(s), then Seller shall be entitled to terminate this Agreement by delivering written
notice to Purchaser and in such event the parties shall have no further liabilities or  obligations  under  this
Agreement, except for such liabilities and obligations that are expressly intended to survive termination of
this Agreement.  Notwithstanding  anything  to  the  contrary  stated  herein,  in  the  event  Seller  is  unable  to
obtain  the  Lender  Consents  and Approvals  on  or  before  the  Closing  Date,  Seller  shall  have  the  right  to
extend the Closing Date for a period of up to thirty (30) days by delivering written notice to Purchaser on
or before the expiration of such date.

Tropicana Consent and Release. Purchaser acknowledges and agrees that the Property is subject to
certain supply agreements (“Supply Agreements”) by and between Seller (or  its  affiliates)  and  Tropicana
Manufacturing Company, Inc. (“Tropicana”). Purchaser and Seller acknowledge and agree that no part of
the Supply Agreements will be assumed or assigned to Purchaser at Closing. As such, and notwithstanding
anything to the contrary contained within this Agreement, the obligation of Seller to close on the sale and
purchase  of  the  Property  pursuant  to  this  Agreement  shall  be  and  hereby  is  expressly  conditioned  upon
Seller obtaining the prior written consent and/or partial release from Tropicana with respect to the removal
of the Property from the effect of the Supply Agreements, or Tropicana’s consent to Seller’s lease of the
Property  from  Purchaser  pursuant  to  the  Lease Agreement  prior  to  the  Closing  Date  (in  each  case,  the
“Tropicana Consent and Release”). Seller shall use commercially reasonable  efforts  to  seek  to  obtain  the
Tropicana Consent and Release prior to the Closing Date. If the  foregoing  condition  precedent  shall  not
have occurred or been satisfied on or before the Closing Date due to any contractual rights or discretion
granted  to  Tropicana  under  the  Tropicana  Agreement,  then  Seller  shall  be  entitled  to  terminate  this
Agreement by the terminating party delivering written notice to the Purchaser and in such event the parties
shall  have  no  further  liabilities  or  obligations  under  this  Agreement,  except  for  such  liabilities  and
obligations that are expressly intended to survive termination of this Agreement. Notwithstanding anything
to the contrary stated herein, in the event Seller is unable to obtain the Tropicana Consent and Release on
or before the Closing Date, Seller

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(y)

(z)

shall have the right to extend the Closing Date for a period of up to thirty (30) days by delivering written
notice to Purchaser on or before the expiration of such date.1

Radon  Gas:  Radon  is  a  naturally  occurring  radioactive  gas  that,  when  it  has  accumulated  in  a
building in sufficient quantities, may present health risks to persons who are exposed to it over time. Levels
of  radon  that  exceed  federal  and  state  guidelines  have  been  found  in  buildings  in  Florida.  Additional
information regarding radon and radon testing may be obtained from your county health department. This
Agreement is not contingent upon Purchaser’s approval of any testing relating to radon.

Water Use Permit(s) and/or Drainage Permits . Purchaser understands and acknowledges that Seller
may have one or more water use permits and/or drainage permits that affect the Property (individually, a
“Permit” and collectively, the “ Permits”). After Closing, Purchaser understands and acknowledges that, if
applicable,  Seller  will  modify  the  Permits  such  that  they  continue  to  recognize  Seller  as  the  permittee
thereunder. If applicable,  Purchaser  shall  cooperate  with  Seller  in  such  efforts  and  agrees  that  Purchaser
shall have no right to modify or utilize the Permits after Closing during the term of the Lease Agreement.
Purchaser  will  indemnify  and  hold  harmless  Seller  from  and  against  any  and  all  loss,  damage,  fines,
liability, costs and expenses (including, but not limited to, attorneys’ fees) and other sums that Seller may
pay or may become obligated to pay on account of any demand, claim, liability or action in law or equity,
relating  to,  arising  from  any  actions  or  omissions  of  Purchaser,  its  agents  or  employees,  resulting  from
Purchaser’s failure to perform its obligations under this Section 3(z). The provisions of this Section  3(z)
shall survive the Closing.

(aa) Exculpation. Purchaser agrees that it does not have and will not have any claims or  causes  of
action  against  any  disclosed  or  undisclosed  officer,  director,  employee,  trustee,  shareholder,  member,
manager, partner, principal, parent, subsidiary or other  affiliate of Seller, or any officer, director, employee,
trustee,  shareholder,  partner  or  principal  of  any  such  parent,  subsidiary  or  other  affiliate  (collectively,
“Seller’s Affiliates”), arising out of  or  in  connection  with  this Agreement  or  the  transactions  contemplated
hereby.  Purchaser  agrees  to  look  solely  to  Seller  and  its  assets  for  the  satisfaction  of  any  liability  or
obligation arising under this Agreement or the transactions contemplated hereby, or for the performance of
any  of  the  covenants,  warranties  or  other  agreements  contained  herein,  and  further  agrees  not  to  sue  or
otherwise  seek  to  enforce  any  personal  obligation  against  any  of  Seller’s  Affiliates  with  respect  to  any
matters  arising  out  of  or  in  connection  with  this Agreement  or  the  transactions  contemplated  hereby.  The
provisions of this paragraph shall survive the termination of this Agreement and the Closing.

(bb)  No  Recording.  Neither  this  Agreement  nor  any  memorandum  thereof  may  be  recorded  by

Purchaser in the Public Records of any County of any State.

(cc) Waiver of Jury Trial . PURCHASER AND SELLER WAIVE THE RIGHT  TO A TRIAL  BY

JURY IN ANY ACTION OR PROCEEDING BASED UPON, OR

1 NTD: Seller to confirm if Property is subject to Supply Agreements.

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
RELATED TO, THE SUBJECT MATTER OF THIS AGREEMENT. THIS WAIVER IS   KNOWINGLY,
INTENTIONALLY,  AND  VOLUNTARILY  MADE  BY  EACH  PARTY  AND  EACH  PARTY
EXPRESSLY ACKNOWLEDGES THAT NEITHER THE OTHER PARTY NOR ANY PERSON ACTING
ON BEHALF OF THE OTHER PARTY HAS MADE ANY REPRESENTATIONS OF FACT TO INDUCE
THIS  WAIVER  OF  TRIAL  BY  JURY  OR  IN  ANY  WAY  TO  MODIFY  OR  NULLIFY  ITS  EFFECT.
EACH PARTY ACKNOWLEDGES TO THE OTHER THAT IT HAS READ AND UNDERSTANDS THE
MEANING AND EFFECT OF THIS WAIVER PROVISION.

[the remainder of this page intentionally left blank]

 
 
 
 
 
 
 
 
IN WITNESS WHEREOF, the parties hereto have caused this Agreement to be executed by their respective

duly authorized representatives as of the day and year first above written.

SELLER:

ALICO, INC.

By:
Name:
Title:

PURCHASER:

By:
Name:Todd Vencil
Title:VPGM

By:
Name:
Title:

VULCAN LANDS, INC.

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Polk County Property Appraiser Parcel Numbers

EXHIBIT A
2

The Property

283236000000021010

293231000000033000
293231000000033010
283226000000011000
283236000000011010
293230000000044000
283236000000011020
283225000000011000
283226000000023010

2 NTD: Seller to confirm parcel id nos.

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
EXHIBIT B

The Excluded Property

 
 
 
 
 
 
 
 
Certificate Of Completion

Envelope Id:
3E1DB5B1C1C64A25916838702A9E09D8

Purchase Agr_Alico Inc._Polk County, FL
Source Envelope:

Document Pages: 23
1

Certificate Pages: 5
0

 AutoNav: Enabled

EnvelopeId Stamping: Enabled

Time Zone: (UTC-06:00) Central Time (US & Canada)

Record Tracking

Status: Completed Subject: Option to

Signatures:

Initials:

Envelope Originator:

Tressilyn Perry

1200 Urban Center Dr Vestavia, AL 35242-2545
perryt@vmcmail.com
IP Address: 104.129.204.66

 Status: Original

8/11/2021 1:41:56 PM

Holder: Tressilyn Perry

perryt@vmcmail.com

Location: DocuSign

Signer
Events

Signature

Timestamp

Todd Vencil vencilt@vmcmail.com VPGM

Security Level: Email, Account Authentication
(None)

Signature Adoption: Pre-selected Style

Using IP Address: 73.131.177.169

Sent: 8/11/2021 1:45:11 PM Viewed: 8/13/2021 6:28:25
AM Signed: 8/13/2021 6:30:25 AM

Electronic Record and Signature Disclosure:

Accepted: 8/13/2021 6:28:25 AM
ID: da5b5414-2280-48a0-8f22-6f0bf6dbc28e

In Person Signer Events
Signature
Timestamp
Editor Delivery Events
Status
Timestamp
Agent Delivery Events
Status
Timestamp
Intermediary Delivery Events
Status
Timestamp
Certified Delivery Events
Status
Timestamp

Carbon Copy
Events

 Matt Arbuckle arbucklem@vmcmail.com Vulcan Materials
Company
Security Level: Email, Account Authentication (None)

Electronic Record and Signature Disclosure:

Not Offered via DocuSign

Tressilyn Perry

perryt@vmcmail.com
Land Specialist-SED, SGC & CEN perryt@vmcmail.com
Security Level: Email, Account Authentication (None)

Electronic Record and Signature Disclosure:

Not Offered via DocuSign

Status

Timestamp

Sent: 8/11/2021 1:45:12 PM Viewed: 8/11/2021 1:59:32 PM

Sent: 8/11/2021 1:45:12 PM Resent: 8/13/2021 6:30:27 AM
Viewed: 8/11/2021 1:59:50 PM

  
  
  
 
  
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Witness
Events

Signature

Timestamp

 
 
 
 
 Notary Events

Signature

Timestamp

Envelope Summary Events

Status

Envelope Sent
Certified Delivered
Signing Complete
Completed

Hashed/Encrypted
Security Checked
Security Checked
Security Checked

Payment Events

Status

Electronic Record and Signature Disclosure

Timestamps

8/11/2021 1:45:12 PM
8/13/2021 6:28:25 AM
8/13/2021 6:30:25 AM
8/13/2021 6:30:25 AM

Timestamps

 
 
 
 
 
 Electronic Record and Signature Disclosure created on: 5/18/2018 8:13:33 AM Parties agreed to:
Todd Vencil

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Unless you tell us otherwise in accordance with the procedures described herein, we will provide electronically to you
through the DocuSign system all required notices, disclosures, authorizations, acknowledgements, and other
documents that are required to be provided or made available to you during the course of our relationship with you. To
reduce the chance of you inadvertently not receiving any notice or disclosure, we prefer to provide all of the required
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do not agree with this process, please let us know as described below. Please also see the paragraph immediately
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copies of certain information from us, and to withdraw your prior consent to receive notices and disclosures
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By checking the ‘I agree’ box, I confirm that:

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I can print on paper the disclosure or save or send the disclosure to a place where I can print it, for
future reference and access; and
Until or unless I notify Vulcan Materials Company as described above, I consent to receive from
exclusively through electronic means all notices, disclosures, authorizations, acknowledgements, and other
documents that are required to be provided or made available to me by Vulcan Materials Company during
the course of my relationship with you.

 
 
 
 
 
 
 
 
OPTION AGREEMENT FOR SALE AND PURCHASE

Exhibit 10.61

THIS OPTION AGREEMENT FOR SALE AND PURCHASE (the “Option Agreement”) is made this __21st___ day of __September____________, 2021, between ALICO,
INC.,  a  Florida  corporation,  whose  address  is  10070  Daniels  Interstate  Court,  Suite  100,  Ft.  Myers,  FL  33913  as  "Seller"  and  the BOARD  OF  TRUSTEES  OF  THE
INTERNAL IMPROVEMENT TRUST FUND OF THE STATE OF FLORIDA  ("Trustees"), whose address is Florida Department of Environmental Protection, Division
of State Lands, 3900 Commonwealth Blvd., Mail Station 115, Tallahassee, Florida 32399-3000, as "Buyer".  Buyer's agent in all matters shall be the Division of State Lands of
the Florida Department of Environmental Protection ("DSL").

1. 
GRANT OF OPTION.   Seller hereby grants to Buyer the exclusive option to purchase the real property located in Hendry County, Florida, described in Exhibit "A"
and depicted as the “Subject Parcels” in Exhibit “A-1”, each attached hereto, which real property comprises approximately 1,638 acres, together with all timber, transferable
development rights, improvements, easements, appurtenances, hereditaments, and riparian and littoral rights, if any (the "Property"), in accordance with the provisions of this
Option Agreement. This Option Agreement becomes legally binding on execution of this Option Agreement, but exercise of the option is subject to approval by Buyer and is
effective only if DSL gives written notice of exercise to Seller.

2. 
OPTION TERMS.   The consideration for the option granted by this Option Agreement is $100.00 (“Option Payment”).  Upon execution of this Option Agreement
by DSL, DSL will apply to the Chief Financial Officer for a state warrant in the amount of the Option Payment, which, will be forwarded to the escrow agent to hold for the
benefit  of  Seller.  The  Option  Payment  is  non-refundable  such  that  Seller  shall  be  entitled  to  retain  the  Option  Payment  regardless  of  whether  Buyer  exercises  the  Option;
provided,  however,  the  Option  Payment  shall  be  credited  toward  the  purchase  price  at  closing  if  Buyer  timely  exercises  the  option  as  discussed  below.  The  option  may  be
exercised during the period beginning with Buyer's approval of this Option Agreement at a regularly scheduled meeting of the Governor and Cabinet sitting as the Trustees, and
ending 120 days after Buyer's approval of this Option Agreement ("Option Expiration Date"), unless extended by other provisions of this Option Agreement.   If Buyer's funds
in  the  amount  of  the  purchase  price  (as  hereinafter  defined  in  paragraph  3.A.)  are  not  available  by  the  Option  Expiration  Date  the  period  of  exercise  of  the  option  may  be
extended until such funds become available, not to exceed 60 days after the Option Expiration Date, by written notice to Seller. If Buyer’s funds are not available at the end of
the 60-day extension then this Option Agreement shall terminate and neither party shall have further obligations under the provisions of this Option Agreement. If Buyer does
not  exercise  its  option  by  the  Option  Expiration  Date,  as  extended  if  applicable,  then  the  escrow  agent  is  directed  to  release  and  disburse  the  Option  Payment  to  Seller  the
following day. If Buyer does timely exercise its option, then escrow agent shall credit the Option Payment toward the purchase price paid by Buyer at closing.  

3.A. 
PURCHASE PRICE.   The purchase price for the Property is FIVE MILLION SIX HUNDRED SEVENTY-FIVE THOUSAND AND NO/100 DOLLARS
($5,675,000.00) ("Initial Purchase Price") which, after credit for the Option Payment, will be paid at closing.  Seller hereby authorizes Buyer to issue a state warrant for the
Purchase Price directly to an escrow agent who is authorized by law to receive such payment, and who is acceptable to Buyer, and to require the escrow agent to pay Seller's
expenses  of  sale  and  real  estate  taxes.    The  Initial  Purchase  Price  is  subject  to  adjustment  in  accordance  with  paragraph  3.B.    This  Option Agreement  is  contingent  upon
approval of the Final Adjusted Purchase Price, hereinafter defined, by Buyer and upon confirmation that the Final Adjusted Purchase Price is not in excess of the maximum
value of the Property as determined in accordance with Section 253.025(8), Florida Statutes ("DSL Approved Value").  The determination of the DSL Approved Value and the
Final Adjusted Purchase Price can only be made after the completion and DSL's approval of the survey required in paragraph 6.  

 3.B. 
ADJUSTMENT OF PURCHASE PRICE.   If, prior to closing, DSL determines that the Initial Purchase Price exceeds the DSL Approved Value of the Property,
the Initial Purchase Price will be reduced to the DSL Approved Value of the Property (herein the "Final Adjusted Purchase Price").  If the Final Adjusted Purchase Price is less
than 100% of the Initial Purchase Price because of the adjustment provided for in this paragraph, Seller shall, in Seller's sole discretion, have the right to terminate this Option
Agreement and neither party shall have any further obligations under this Option Agreement.  If Seller elects to terminate this Option Agreement, Seller shall provide written
notice

1

 
 
 
 
 
 
 
 
 
to DSL of Seller's election to terminate this Option Agreement within 10 days after Seller's receipt of written notice from DSL of the Final Adjusted Purchase Price. If Seller
fails to give Buyer a written notice of termination within the aforesaid time period from receipt of DSL's written notice, then Seller shall be deemed to have waived any right to
terminate this Option Agreement based upon a reduction in the Initial Purchase Price pursuant to the provisions of this paragraph 3.B.  The Final Adjusted Purchase Price as
calculated in this paragraph 3.B. is subject to further adjustment in accordance with the provisions of this Option Agreement. The Initial Purchase Price and the Final Adjusted
Purchase Price, whichever is applicable depending on whether or not an adjustment has occurred under the provisions of this paragraph 3.B. are hereinafter referred to as the
“Purchase Price”.

4 . 
ENVIRONMENTAL  SITE ASSESSMENT .      Buyer,  prior  to  the  exercise  of  the  option  and  at  its  sole  cost  and  expense,  may  conduct  an  environmental  site
assessment  of  the  Property  to  determine  the  existence  and  extent,  if  any,  of  any  Hazardous  Materials  on  the  Property.    Further  investigations,  testing,  monitoring  or
environmental site assessments are required by DSL to determine the existence or extent of Hazardous Materials on the Property, Buyer, at its sole option may elect to extend
the Option Expiration Date to conduct such procedures at the Buyer's sole cost and expense. For purposes of this Option Agreement "Hazardous Materials" shall mean any
hazardous or toxic substance, material or waste of any kind or any other substance which is regulated by any Environmental Law (as hereinafter defined in paragraph 5).

5. 
HAZARDOUS MATERIALS.   If the environmental site assessment provided for in paragraph 4 confirms the presence of Hazardous Materials on the Property,
Buyer, at its sole option, may elect to terminate this Option Agreement and neither party shall have any further obligations under this Option Agreement.  Should Buyer elect
not to terminate this Option Agreement, Seller shall (subject to the terms of this Section 5), at Seller's sole cost and expense and prior to the exercise of the option and closing,
promptly commence and diligently pursue any assessment, clean up and monitoring of the Property necessary to bring the Property into full compliance with Environmental
Law  to  DSL’s  satisfaction  in  its  sole  discretion.    "Environmental  Law"  shall  mean  all  federal,  state  and  local  laws,  including  statutes,  regulations,  ordinances,  codes,  rules,
judgments, orders, decrees, permits, concessions, grants, franchises, licenses, agreements and other governmental restrictions relating to the protection of the environment or
human  health,  welfare  or  safety,  or  to  the  emission,  discharge,  seepage,  release  or  threatened  release  of  any  contaminant,  solid  waste,  hazardous  waste,  pollutant,  irritant,
petroleum  product,  waste  product,  radioactive  material,  flammable  or  corrosive  substance,  carcinogen,  explosive,  polychlorinated  biphenyl,  asbestos,  hazardous  or  toxic
substance, material or waste  of  any kind into the environment, including, without limitation, ambient air, surface water, ground water, or land including, but not limited to, the
Federal Solid Waste Disposal Act, the Federal Clean Air Act, the Federal Clean Water Act, the Federal Resource and Conservation and Recovery Act of 1976, the Hazardous
and Solid Waste Amendments of 1984, the Federal Comprehensive Environmental Response, Compensation and Liability Act of 1980, the Federal Superfund Amendments and
Reauthorization Act of 1986, Chapters 161, 253, 373, 376 and 403, Florida Statutes, Rules of the U.S. Environmental Protection Agency, Rules of the Florida Department of
Environmental Protection, and the rules of the Florida water management districts now or at any time hereafter in effect. However, should the estimated cost to Seller of clean
up of Hazardous Materials exceed a sum which is equal to 0% of the Initial Purchase Price as stated in paragraph 3.A. Seller may elect to terminate this Option Agreement and
neither party shall have any further obligations under this Option Agreement.   

6. 
SURVEY.   Buyer may have the Property surveyed at its expense.  If the survey ("Survey"), certified by professional surveyor and mapper licensed by the State of
Florida, shows any reduction in acreage from the appraised acreage to the surveyed acreage, any encroachment on the Property or that improvements intended to be located on
the Property encroach on the land of others, the same shall be treated as a title defect. Buyer shall notify Seller in writing within the time period for Buyer to notify Seller of any
title defects, specifying any matters shown on the Survey which adversely affect the title to the Property and the same shall be deemed to be title defects which shall be dealt
with within the same time, manner, and subject to the limitations provided in paragraph 8.  

7. 
TITLE INSURANCE.   Buyer may provide a marketable title insurance commitment, to be followed by an owner's marketable title insurance policy (ALTA Form
"B" with Florida revisions) from a title insurance company approved by DSL, insuring marketable title to the Property in the amount of the Purchase Price at Buyer's expense.  

 8.
DEFECTS IN TITLE.  Within sixty (60) days after this Option is executed by both parties, Buyer shall give written notice to Seller of any matters set forth in the
title commitment obtained by Buyer pursuant to paragraph 7 above that are objectionable to, or deemed a title defect, by Buyer (“Notice of Title Objections”).  Buyer’s delivery
of  the  Notice  of  Title  Objections  to  Seller  shall  include  therewith  copies  of  all  exception  documents  referenced  in  Schedule  B,  Section  2  of  the  title  insurance
commitment.  Notwithstanding anything in this Option Agreement to the

2

 
 
 
 
 
 
 
contrary, Seller shall be obligated to cure the following defects to the extent that and only to the extent that the same are specified in the Title Commitment and in Buyer’s
Notice of Title Objections (collectively, the “Mandatory Cure Defects”):  (1) mortgages and any other secured interests arising through Seller (subject to the secured parties’
consent), (2) construction liens arising through Seller, (3) back taxes on the Property that are due and payable, (4) judgment liens arising through Seller, and (5) other liens or
encumbrances  arising  through  Seller  and  securing  a  specific  dollar  amount.   As  to  any  defects  other  than  Mandatory  Cure  Defects,  Seller  shall  have  fifteen  (15)  days  from
receipt of the Notice of Title Objections in which to elect either to (i) notify Buyer that it intends to cure the identified objections and defects on or before the Closing Date (the
“Title  Cure  Period”)  and  Seller  shall  use  reasonable  efforts  to  cure  such  objections  and  defects;  or  (ii)  notify  Buyer  that  Seller  elects  not  to  cure  the  objections  or  alleged
defects.  In the event Seller fails to deliver a response within fifteen (15) days after receipt from Buyer of the Notice of Title Objections, Seller shall be deemed to have elected
not to cure or eliminate said objections and alleged title defects.  Buyer shall have until the expiration of the Option Expiration Date of Seller’s election (or deemed election) not
to  cure  Buyer’s  objections  and  alleged  title  defects,  in  which  to  elect  either  (1)  to  terminate  the Option Agreement,  (2)  to  require  Seller  to  deliver  title  in  its  then  existing
condition (with no reduction in the purchase price) and to proceed to Closing notwithstanding the objections to title raised by Buyer, yet still subject to Seller’s obligation to cure
the Mandatory Cure Defects, (3) extend the amount of time Seller has to remove the title defect(s), or (aa) by mutual agreement with Seller, cut out the affected parcel of the
Property and reduce the value of the Property by an amount equal to the product of the per acre value of the Property, multiplied by the acreage cut out.

9. 
INTEREST CONVEYED.   At closing, Seller shall execute and deliver to Buyer a statutory warranty deed in accordance with the provisions of Section 689.02,
Florida  Statutes,  conveying  marketable  title  to  the  Property  in  fee  simple  free  and  clear  of  all  liens,  reservations,  restrictions,  easements,  leases,  tenancies  and  other
encumbrances, except for the Permitted Exceptions. No interest in (or any allocation of water permitted by) Water Use Permit 26-01112-W (the “WUP”) is being conveyed to
Buyer.  Buyer acknowledges and agrees that Seller will, either before or after closing, cause the WUP to be modified with SFWMD such that the allocation of any and all water
allocated  to  the  Property  pursuant  to  the  WUP  will  be  reallocated  to  other  lands  owned  by  Seller  and  that  after  such  modification  the  WUP  will  no  longer  apply  to  the
Property.  At closing, Seller shall disclaim any and all interest Seller may have in and to any other permits pertaining to the Property.  For purposes of this Option Agreement,
the term “Permitted Exceptions” shall mean: (i) applicable zoning and building ordinances and land use regulations; (ii) the lien of any and all taxes and assessments not yet
due and payable; (iii) easements, licenses, covenants, conditions, restrictions, leases, reservations, exceptions and other encumbrances referenced in the Title Commitment and
not specifically objected to by Buyer in the Notice of Title Objections (defined below); (iv) any exceptions caused by Buyer, its agents, representatives or employees; (v) any
matters accepted or deemed accepted by Buyer pursuant to the terms and conditions of this Option Agreement, and (vi) any matters agreed to by the parties in writing.  Seller
agrees to attempt to have the Property removed from the affect of that certain Water Control Easement from Alico Land Development Company, a Florida corporation, to the
Devils  Garden  Water  Control  District,  a  public  corporation,  dated  June  25,  1973  and  recorded  March  8,  1974  in  Official  Records  Book  177,  Page  246;  Partial  Release  of
Easement as set forth in Official Records Book 544, Page 1589; Official Records Book 579, Page 1725; Official Records Book 961, Page 729, all of the Public Records of
Hendry County, Florida (collectively, the “WCD Easement”), prior to closing.  In the event Seller is unable to obtain a partial release of the WCD Easement with respect to the
Property prior to the closing date, (a) Seller may extend the closing date for a reasonable amount of time necessary to obtain the partial release by providing written notice to
Buyer, (b) Buyer may elect to close without the partial release by providing written notice to Seller, or (c) the parties may agree in writing that Seller shall seek to obtain the
partial release after closing.    

10. 
PREPARATION  OF  CLOSING  DOCUMENTS.      Upon  execution  of  this  Option Agreement,  Seller  shall  submit  to  Buyer  a  properly  completed  and  executed
beneficial  interest  affidavit  and  disclosure  statement  as  required  by  Sections  286.23,  375.031(1)  and  380.08(2),  Florida  Statutes.    Buyer  shall  prepare  the  deed  described  in
paragraph 9 of this Option Agreement, Buyer's and Seller's closing statements and the title, possession and lien affidavit certified to Buyer and title insurer and an environmental
affidavit on DSL forms provided by DSL and acceptable to Seller.  

11. 
DSL REVIEW FOR CLOSING.   DSL will approve or reject each item required for closing under this Option Agreement.   If DSL rejects an item for closing
which was submitted by the Seller, Seller will have 30 days thereafter to remove and resubmit any rejected item.   If Seller fails to timely deliver any items required of Seller, or
DSL  rejects  any  item  after  delivery,  the  Option  Expiration  Date  shall  be  extended  until  DSL  approves  Seller's  documents  or  until  Buyer  elects  to  terminate  the  Option
Agreement.

3

 
 
 
 
 
 
 12. 
deed described in paragraph 9 of this Option Agreement and any other recordable instruments that DSL deems necessary to assure good and marketable title to the Property.  

EXPENSES.   Seller will pay the documentary revenue stamp tax and all other taxes or costs associated with the conveyance, including the cost of recording the

13. 
TAXES AND ASSESSMENTS.   At closing, Seller shall satisfy all real estate taxes and assessments that are or may become a lien against the Property.  If Buyer
acquires fee title to the Property between January 1 and November 1, Seller shall in accordance with Section 196.295, Florida Statutes, place in escrow with the county tax
collector an amount equal to the current taxes prorated to the date of transfer based upon the current assessment and millage rates on the Property.  If Buyer acquires fee title to
the Property on or after November 1, Seller shall pay to the county tax collector an amount equal to the taxes that are determined to be legally due and payable by the county tax
collector.

14. 
CLOSING PLACE AND DATE.   The closing shall be on or before 15 days after Buyer exercises the option; provided, however, that if a defect exists in the title to
the Property, title commitment, Survey, environmental site assessment, or any documents required to be provided or completed and executed, the closing shall occur either on
the  original  closing  date  or  within  60  days  after  receipt  of  documentation  removing  the  defects,  whichever  is  later.    Buyer  shall  set  the  date,  time  and  place  of  closing  and
closing may be conducted as a “mail-away” closing.

15.
RISK OF LOSS AND CONDITION OF REAL PROPERTY.  Seller assumes all risk of loss or damage to the Property prior to the date of closing and warrants that
the Property shall be transferred and conveyed to Buyer in the same or essentially the same condition as of the date of Seller's execution of this Option Agreement, ordinary
wear and tear excepted. Except as specifically set forth in the Option Agreement, Buyer acknowledges and agrees that Seller is transferring and Buyer accepts the Property AS
IS, WHERE IS CONDITION AND WITH ALL FAULTS, as of the date of closing  and specifically and expressly without any warranties, representation or guaranties, either
express or implied, as to its condition, fitness for any particular purpose, merchantability, or any other warranty of any kind, nature or type whatsoever from or on behalf of
Seller.    If, prior to closing, the condition of the Property is altered by an act of God or other natural force beyond the control of Seller, however, Buyer may elect, at its sole
option, to terminate this Option Agreement and neither party shall have any further obligations under this Option Agreement.  Seller warrants that there are no facts known to
Seller materially affecting the value of the Real Property which are not readily observable by Buyer or which have not been disclosed to Buyer.

 Seller represents and warrants that on the date of closing there will be no parties other than Seller in occupancy or possession of any part of the Property, with the exception of
the current tenant, Grace Ag Consulting, Inc.  It is understood and agreed that the current lease, with regards to this Property, with Grace Ag Consulting, Inc., will be issued a
termination notice at or prior to closing.  It is also understood and agreed that the Seller will remove all livestock, personal property, refuse, garbage, junk, rubbish, trash and
debris associated with activities of the tenant, or cause tenant to remove,  and surrender possession within one hundred twenty (120) days after the lease termination date, subject
to closing.  After closing, Seller will continue to be entitled to receive all payments due from Grace Ag Consulting, Inc., under, and to enforce the terms of, Seller’s current lease
with Grace Ag Consulting, Inc.  The parties agree that $175,000.00 of the Initial Purchase Price (or the Final Adjusted Purchase, whichever is applicable) will be held in escrow
by American Government Services Corporation pursuant to an escrow agreement to be entered into at closing by and among Seller, Buyer and American Government Services
to ensure Seller’s performance of all obligations to be performed within one hundred twenty (120) days after the lease termination date, subject to closing.  Should Seller fail to
perform  same,  the  amount  held  in  escrow  shall  immediately  be  paid  to  Buyer  as  agreed  upon  liquidated  damages.  If  Seller  performs,  the  $175,000  held  in  escrow  shall
immediately be paid to Seller.

In consideration of the privileges herein granted, for as long as Seller remains in possession after closing, Seller hereby covenants and agrees to investigate all claims of every
nature at its own expense, and to indemnify, protect, defend, save and hold harmless Buyer from any and all claims, costs, expense, including attorney’s fees, actions, lawsuits
and  demands  of  any  kind  or  nature  arising  out  of  Seller’s  possession.    Seller  shall  contact  Buyer  regarding  the  legal  action  deemed  appropriate  to  remedy  such  damage  or
claims.  Buyer shall have the absolute right to choose its own legal counsel in connection with all matters indemnified for and defended against herein at Seller’s expense.

Seller to maintain, or cause tenant to maintain, liability insurance of no less than $1,000,000.00 on the Property at all times during its post-closing possession.  

The foregoing provisions of this paragraph 15 shall survive the closing.

4

 
 
 
 
 
 
  
 
 
 
 All wells located on the Property shall be duly abandoned at the Seller’s sole cost and expense prior to closing unless this requirement is waived by DSL in writing.  Seller
warrants that any billboards on the property shall be removed prior to closing.

Except  as  provided  above  in  regards  to  livestock  and  Seller’s  current  tenant,  Seller  agrees  to  clean  up  and  remove  all  abandoned  personal  property,  refuse,  garbage,  junk,
rubbish, trash and debris (hereafter, “trash and debris”) from the Property to the satisfaction of DSL prior to closing.  Except as provided above, if the Seller does not remove all
trash and debris from the Property prior to closing, Buyer at its sole option, may elect to: (a) deduct the expense necessary to remove trash and debris from the Seller’s proceeds
of sale up to but not to exceed 5% of the Initial Purchase Price and proceed to close, with the Buyer incurring any additional expenses necessary to remove all trash and debris
and  clean  up  the  Property  subsequent  to  closing,  (b)  extend  the  amount  of  time  the  Seller  has  to  remove  all  trash  and  debris  from  the  Property,  (c)  terminate  this  Option
Agreement, and neither party shall have any further obligations under this Option Agreement.

16. 
RIGHT TO ENTER PROPERTY AND POSSESSION.   Seller agrees that from the date this Option Agreement is executed by Seller, Buyer and its agents, upon
reasonable  notice,  shall  have  the  right  to  enter  the  Property  for  all  lawful  purposes  in  connection  with  this  Option Agreement.  Prior  to  any  third-party  surveyor  or  ESA
contractor  for  DEP  entering  the  Property,  Buyer  shall  provide  Seller  with  assurance  of  no  less  than  $1,000,000  of  liability  insurance.  Buyer  shall  be  liable  for  all  damages
arising from its presence on the Property under the provisions of this Option Agreement for which it is found legally responsible. Seller shall deliver possession of the Property
to Buyer at closing, subject to all other provisions of this Option Agreement.

ACCESS.   Except for the portion of the Property contiguous with real property owned or controlled by Buyer or agencies of the State of Florida, Seller warrants
17. 
that  there  is  legal  and  practical  ingress  and  egress  for  the  Property  over  public  roads  or  valid,  recorded  easements  for  the  use  and  benefit  of  and  as  an  appurtenance  to  the
Property.

18. 
elect to receive the return of any money paid, each without waiving any action for damages, or any other remedy permitted by law or in equity resulting from Seller's default.

DEFAULT.   If Seller defaults under this Option Agreement, Buyer may waive the default and proceed to closing, seek specific performance, or refuse to close and

19. 
BROKERS.   Seller warrants that no persons, firms, corporations or other entities are entitled to a real estate commission or other fees as a result of this Option
Agreement or subsequent closing, except as accurately disclosed on the disclosure statement required in paragraph 10.  Seller shall indemnify and hold Buyer harmless from
any and all such claims, whether disclosed or undisclosed.

20. 

RECORDING.   Buyer may record this Option Agreement, or notice of it, in the appropriate county or counties.

21. 
assignment to Seller.  Seller may not assign this Option Agreement without the prior written consent of Buyer.

ASSIGNMENT.      This  Option Agreement  may  be  assigned  by  Buyer  to  another  state  or  federal  agency,  in  which  event  Buyer  will  provide  written  notice  of

22. 

TIME.   Time is of essence with regard to all dates or times set forth in this Option Agreement.

23. 
SEVERABILITY.      If  any  of  the  provisions  of  this  Option Agreement  are  deemed  to  be  unenforceable  and  the  unenforceability  of  said  provisions  does  not
adversely affect the purpose and intent of this Option Agreement, in Buyer's sole discretion, the enforceability of the remaining provisions of this Option Agreement shall not be
affected.

24. 
successors. Whenever used, the singular shall include the plural and one gender shall include all genders.

SUCCESSORS IN INTEREST.   This Option Agreement shall bind and inure to the benefit of Seller and Buyer and their respective heirs, legal representatives and

 25. 
ENTIRE AGREEMENT.   This Option Agreement contains the entire agreement between the parties pertaining to the subject matter contained in it and supersedes
all prior and contemporaneous agreements, representations and understandings of the parties.  No supplement, modification or amendment to this Option Agreement shall be
binding  unless  executed  in  writing  by  the  parties.    Notwithstanding  the  foregoing,  the  parties  acknowledge  that  the  legal  description  contained  in Exhibit "A"  was  prepared
based upon historic chain of title information, without the benefit of a current survey of the Property.  The parties agree that if, in the opinion of DSL,

5

 
  
 
 
 
 
 
 
 
 
 
 
 
it becomes necessary to amend the legal description of the Property to correct errors, to more properly describe the Property, to cut out portions of the Property affected by title
defects unacceptable to Buyer or which cannot be timely cured by the Seller, or to otherwise revise the legal description of the Property, the legal description to be used in the
Survey (if any) and in the closing instruments required by this Option Agreement shall be revised by or at the direction of DSL, and shall be subject to the final approval of
DSL.   Anything  to  the  contrary  hereinabove  notwithstanding,  such  a  revision  of  the  legal  description  of  the  Property  shall  not  require  a  written  amendment  to  this  Option
Agreement.  In such event, the Seller's execution and delivery of the closing instruments containing the revised legal description and the Buyer's acceptance of said instruments
and of the final Survey (if any) containing the revised legal description shall constitute a full and complete ratification and acceptance of the revised legal description of the
Property by the parties. Seller acknowledges that the Trustees have made various delegations of power for the purpose of land acquisition, and not all representatives of the
Trustees or the DSL have authority to act in all situations.  Consequently, this Option Agreement may be terminated by the Trustees pursuant to any provision therefor contained
in this Option Agreement only in writing signed by the person or persons who signed this Option Agreement on behalf of the Trustees or that person's successor.

26. 
shall not be construed as a waiver or relinquishment for the future of any such covenant, condition or right; but the same shall remain in full force and effect.

WAIVER.   Failure of Buyer to insist upon strict performance of any covenant or condition of this Option Agreement, or to exercise any right herein contained,

27. 
COUNTERPARTS.   This Option Agreement may be executed in one or more counterparts, but all such counterparts, when duly executed, shall constitute one and
the  same  Option Agreement.  To  facilitate  execution  and  delivery  of  this  Option Agreement,  the  parties  may  execute  and  exchange  counterparts  of  the  signature  pages  by
scanned image (e.g., PDF file extension) as an attachment to an email and the signature page of either party to any counterpart may be appended to any other counterpart.

28. 

ADDENDUM.   Any addendum attached hereto that is signed by the parties shall be deemed a part of this Option Agreement.

29. 
NOTICE.      Whenever  either  party  desires  or  is  required  to  give  notice  unto  the  other,  it  must  be  given  by  written  notice,  and  either  delivered  personally,
transmitted via facsimile transmission, mailed postage prepaid, or sent by overnight courier to the appropriate address indicated on the first page of this Option Agreement, or
such other address as is designated in writing by a party to this Option Agreement.

30.
CERTIFICATION REGARDING TERRORISM.  Seller hereby certifies that to the best of Seller’s knowledge, after making all appropriate inquiries, Seller is in
compliance with, and shall use all funds derived from the sale of the Property in compliance with all applicable anti-terrorism laws, regulations, rules and executive orders,
including but not limited to, the USA Patriot Act of 2001, 18 U.S.C. sections 2339A-C, and U.S. Presidential Executive Orders 12947 and 13224.

31. 
delivery and recording of the deed described in paragraph 9 of this Option Agreement and Buyer's possession of the Property.

SURVIVAL.   The covenants, warranties, representations, indemnities and undertakings of Seller set forth in this Option Agreement shall survive the closing, the

32. 
1031 EXCHANGE.    Seller  shall  have  the  right,  by  written  notice  to  Buyer,  to  assign  the  legal  interests  in  this  Option Agreement  to  a  qualified  tax  deferred
exchange intermediary for the purpose of effectuating a tax deferred, like-kind exchange or to otherwise effect an exchange of real property in accordance with the provisions of
Section 1031 of the Internal Revenue Code of 1986, as amended.  Each party shall reasonably cooperate with the other in this regard; provided, however, that Buyer shall not
be required to incur any additional costs, liabilities or delays in connection with this assignment, and Seller shall not be released from any of its obligations or liabilities under
this Option Agreement as a result thereof.  

33.
NONCASH CHARITABLE CONTRIBUTION.  Notwithstanding anything in this Agreement to the contrary, it is understood between the parties that it is Seller’s
intent to claim a noncash charitable contribution to the State of Florida.  Buyer acknowledges that the Seller intends to claim a noncash charitable contribution to the State of
Florida.    Buyer’s  acknowledgement,  however,  does  not  represent  any  concurrence  in  the  Seller’s  claimed  fair  market  value.    Upon  receipt  of  the  Property,  Buyer  agrees  to
complete Part IV of Internal Revenue Service form 8283 for Seller or any other document required to effectuate the charitable contribution to the extent applicable to Buyer.

  IF  THIS  OPTION AGREEMENT  IS  NOT  EXECUTED  BY  THE  SELLER,  ON  OR  BEFORE  MAY  17,  2021,  BUYER  SHALL  BE  UNDER  NO  OBLIGATION  TO
ACCEPT THIS OPTION AGREEMENT.  BUYER'S EXECUTION OF THIS OPTION AGREEMENT IS SUBJECT TO APPROVAL BY THE BOARD OF TRUSTEES OF
THE INTERNAL

6

 
 
 
 
 
 
 
 
 
 
 
IMPROVEMENT  TRUST  FUND  OF  THE  STATE  OF  FLORIDA.    THE  EXERCISE  OF  THE  OPTION  PROVIDED  FOR  HEREIN  IS  SUBJECT  TO:    (1)
CONFIRMATION THAT THE PURCHASE PRICE IS NOT IN EXCESS OF THE DSL APPROVED VALUE OF THE PROPERTY, AND (2) DSL APPROVAL OF ALL
DOCUMENTS  TO  BE  FURNISHED  HEREUNDER.    THE  STATE  OF  FLORIDA'S  PERFORMANCE  AND  OBLIGATION  TO  PAY  UNDER  THIS  OPTION
AGREEMENT  IS  CONTINGENT  UPON  AN  ANNUAL  APPROPRIATION  BY  THE  LEGISLATURE  AND  UPON  THE  FUNDING  OF  THE  APPROPRIATION
THROUGH THE ISSUANCE OF FLORIDA FOREVER BONDS BY THE STATE OF FLORIDA OR OTHER FUNDING AS PROVIDED BY THE LEGISLATURE.

THIS IS INTENDED TO BE A LEGALLY BINDING OPTION AGREEMENT WHEN DULY EXECUTED.   IF NOT FULLY UNDERSTOOD, SEEK THE ADVICE OF
AN ATTORNEY PRIOR TO SIGNING.  

[REMAINDER OF PAGE INTENTIONALLY LEFT BLANK – SIGNATURE PAGE TO FOLLOW]

7

 
  
    
 
  SELLER

  Alico, Inc., a Florida corporation

BY:

  John E. Kiernan, President and CEO

  Date signed by Seller

  Phone No.

8 a.m. – 5 p.m.

Witness as to Seller

Witness as to Seller

STATE OF ______________

COUNTY OF ____________

The  foregoing  instrument  was  acknowledged  before  me  by  means  of  __  physical  presence  or  __  online  notarization;  this  _______  day  of  _____,  2021  by  John  E.  Kiernan,
President and CEO, of Alico, Inc., a Florida corporation.    Such person(s) (Notary Public must check applicable box):

[______]
[______]
[______]

is/are personally known to me.
produced a current driver license(s).
produced ___________________________ as identification.

(NOTARY PUBLIC SEAL)

Notary Public

(Printed, Typed or Stamped Name of Notary Public)

Commission No.:

My Commission Expires:

8

 
 
 
 
 
 
 
 
   
 
 
 
 
   
 
 
 
 
 
 
 
   
 
 
 
 
   
 
 
 
   
 
 
 
 
 
   
 
 
 
 
   
 
 
 
 
   
 
 
 
   
 
 
 
 
 
 
   
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
BUYER

BOARD OF TRUSTEES OF THE INTERNAL IMPROVEMENT TRUST FUND OF THE
STATE OF FLORIDA

BY DIVISION OF STATE LANDS OF THE FLORIDA DEPARTMENT OF
ENVIRONMENTAL PROTECTION

BY:
NAME:
AS ITS:

Callie DeHaven
Director

Date signed by Buyer

Witness as to Buyer

Witness as to Buyer

Approved as to Form and Legality

By:

Date:

STATE OF FLORIDA

COUNTY OF LEON

The foregoing instrument was acknowledged before me by means of  __  physical presence or  __  online notarization; this _________ day of _________________, 2021 by
Callie DeHaven, Director, Division of State Lands, Department of Environmental Protection, as agent for and on behalf of the Board of Trustees of the Internal Improvement
Trust Fund of the State of Florida.  She is personally known to me.

(NOTARY PUBLIC SEAL)

Notary Public

(Printed, Typed or Stamped Name of Notary Public)

Commission No.:

My Commission Expires:

9

 
 
 
 
 
 
 
   
 
 
 
 
 
 
   
 
 
 
 
 
 
   
 
 
   
 
 
 
 
 
 
   
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
   
 
 
   
 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
   
 
 
 
 
 
 
   
 
 
 
 
 
   
 
 
 
 
 
 
 
 
                                        
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
    EXHIBIT “A”

NOTE: This legal description is for contract purposes. There may be revisions based on a boundary survey and title insurance commitment of the property.

10

 
 
 
 
 
 
 
 
 
 
 
EXHIBIT “A-1”

11

 
 
  
                                                                                                                                  
 
 
 
 
 
 
 ADDENDUM
BENEFICIAL INTEREST AND DISCLOSURE AFFIDAVIT
(CORPORATION/PARTNERSHIP)

Before me, the undersigned authority, personally appeared John E. Kiernan ("affiant"), this ______ day of __________, 2021, who, first being duly sworn, deposes

and says:

1) That affiant is the President and CEO of Alico, Inc., a Florida corporation as “Seller”, whose address is 10070 Daniels Interstate Court, Suite 100, Ft. Myers, FL
33913, and in such capacity has personal knowledge of the matters set forth herein and has been duly authorized by Seller to make this affidavit on Seller’s behalf.  That Seller
is the record owner of the Property.  As required by Section 286.23, Florida Statutes, and subject to the penalties prescribed for perjury, the following is a list of every "person"
(as defined in Section 1.01(3), Florida Statutes) holding 5% or more of the beneficial interest in the disclosing entity:  (if more space is needed, attach separate sheet)

Name

Address

Interest

Not  applicable.    Seller  is  a  publicly  traded  company  registered  with  the  Federal  Securities  Exchange  Commission,  and  thereby,  is  exempt  from  making  this  disclosure
pursuant to section 286.23(3)(a), Florida Statutes.

2)    That  to  the  best  of  the  affiant's  knowledge,  all  persons  who  have  a  financial  interest  in  this  real  estate  transaction  or  who  have  received  or  will  receive real  estate
commissions, attorney's or consultant's fees or any other fees, costs, or other benefits incident to the sale of the Property are: (if non-applicable, please indicate “None” or
“Non-Applicable”)

Name
Trenam Law

Address
101 E. Kennedy Blvd.
Suite 2700
Tampa, FL 33602

Reason for Payment
Legal Services

Amount
TBD

12

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 3)  That, to the best of the affiant's knowledge, the following is a true history of all financial transactions (including any existing option or purchase agreement in favor of
affiant) concerning the Property which have taken place or will take place during the last five years prior to the conveyance of title to the State of Florida:  (if non-applicable,
please indicate “None”
or “Non-Applicable”)

Name and Address
Of Parties Involved

  Date

Type of
Transaction

Amount of
Transaction

None, except for existing lease.

This affidavit is given in compliance with the provisions of Sections 286.23, 375.031(1), and 380.08(2), Florida Statutes.

AND FURTHER AFFIANT SAYETH NOT.

AFFIANT

STATE OF ______________

COUNTY OF ____________

John E. Kiernan

The foregoing instrument was acknowledged before me by means of  __  physical presence or  __  online notarization; this _______ day of _____, 2021 by John E. Kiernan,
President and CEO, of Alico, Inc., a Florida corporation.    Such person(s) (Notary Public must check applicable box):

[______]
[______]
[______]

is/are personally known to me.
produced a current driver license(s).
produced ___________________________ as identification.

(NOTARY PUBLIC SEAL)

Notary Public

(Printed, Typed or Stamped Name of Notary Public)

Commission No.:

My Commission Expires:

13

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 ADDENDUM
(CORPORATE/FLORIDA)

A.

At the same time that Seller submits the closing documents required by paragraph 9. of this Option Agreement, Seller shall also submit the following to DSL:

1.Corporate  resolution  that  authorizes  the  sale  of  the  Property  to  Purchaser  in  accordance  with  the  provisions  of  this  Option Agreement  and  a  certificate  of
incumbency,

2.Certificate of good standing from the Secretary of State of the State of Florida, and

B.
warrants to Purchaser as follows:

As a material inducement to Purchaser entering into this Option Agreement and to consummate the transaction contemplated herein, Seller covenants, represents and

1.The execution of this Option Agreement and the performance by Seller of the various terms and conditions hereof, including, without limitation, the execution
of all agreements, notices and other documents hereunder, have been duly authorized by the requisite corporate authority of Seller.

2.Seller is a corporation duly organized, validly existing and in good standing under the laws of the State of Florida and is duly qualified to own real property in
the State of Florida.

3.This Option Agreement, when executed and delivered, will be valid and legally binding upon Seller and enforceable in accordance with its terms and neither
the execution of this Option Agreement and the other instruments to be executed hereunder by Seller, nor the performance by Seller of the various terms and
conditions hereto will violate the Articles of Incorporation or By-Laws of Seller, nor will they constitute a breach or default under any agreement, indenture or
other instrument to which Seller is a party or by which Seller is bound.

SELLER

BUYER

Alico, Inc., a Florida corporation

BY:
NAME:
AS ITS:

  John E. Kiernan
  President and CEO

Date signed by Seller

Phone No.

8A.M. – 5P.M.

14

BOARD OF TRUSTEES OF THE INTERNAL IMPROVEMENT TRUST FUND
OF THE STATE OF FLORIDA

BY DIVISION OF STATE LANDS OF THE FLORIDA DEPARTMENT OF
ENVIRONMENTAL PROTECTION

BY:
NAME:
AS ITS:

  Callie DeHaven
  Director

Date signed by Buyer

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
   
 
 
 
   
 
 
 
 
 
 
 
   
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
   
 
 
 
 
   
 
 
SUBSIDIARIES OF ALICO, INC.

Name of Subsidiary

State of Organization

Exhibit 21.0

Alico Land Development, Inc.
Alico Fruit Company, LLC
Alico-Agri, LTD.
Alico Plant World LLC
Alico Citrus Nursery, LLC
734 Citrus Holdings, LLC
734 LMC Groves, LLC
734 BLP Groves, LLC
734 CO-OP Groves LLC
734 Harvest LLC
Alico Chemical Sales LLC
Alico Skink Mitigation LLC
Alico Ranch LLC
Alico Natural Resources LLC
Alico Industries, Inc.
Alico Merger Sub, Inc.
Citree Holdings LLC

  Florida
  Florida
  Florida
  Florida
  Florida
  Florida
  Florida
  Florida
  Florida
  Florida
  Florida
  Florida
  Florida
  Florida
  Florida
  Florida
  Delaware

 
 
 
   
 
Consent of Independent Registered Public Accounting Firm

Exhibit 23.0

We consent to the incorporation by reference in the Registration Statements (Nos. 333-208673 and 333-188736) on Forms S-8 of Alico, Inc. of our report dated December 7,
2021, 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, 2021.

/s/ RSM US LLP

Orlando, Florida
December 7, 2021

Exhibit 31.1

I, John E. Kiernan, certify that:

CERTIFICATION

1.

2.

3.

4.

I have reviewed this annual report on Form 10-K of Alico, Inc.;

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;

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;

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)

b)

c)

d)

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;

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;

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

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 the equivalent functions):

a)

b)

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

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 7, 2021

By:

/s/ John E. Kiernan
John E. Kiernan
President and Chief Executive Officer
(Principal Executive Officer)

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Exhibit 31.2

I, Richard Rallo, certify that:

CERTIFICATIONS

1.

2.

3.

4.

I have reviewed this annual report on Form 10-K of Alico, Inc.;

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;

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;

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)

b)

c)

d)

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;

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;

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

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 the equivalent functions):

a)

b)

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

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 7, 2021

By:

/s/ Richard Rallo
Richard Rallo
Senior Vice President and Chief Financial Officer
(Principal Financial and Accounting Officer)

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Certification of Principal Executive Officer
Pursuant to
Section 906 of the Sarbanes-Oxley Act of 2002 (18 U.S.C. 1350)

Exhibit 32.1

In connection with the Annual Report on Form 10-K for the year ended September 30, 2021 (the “Report”) of Alico, Inc. (the “Registrant”), as filed with the Securities
and Exchange Commission on the date hereof, I, John E. Kiernan, President and Chief Executive Officer of the Registrant, hereby certify, pursuant to 18 U.S.C. Section 1350,
as adopted pursuant to Section 906 of the Sarbanes Oxley Act of 2002 that:

(1)

(2)

The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934, as amended; and

The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Registrant.

Date: December 7, 2021

By:

/s/ John E. Kiernan
John E. Kiernan
President and Chief Executive Officer
(Principal Executive Officer)

 
 
 
 
 
 
 
 
Certification of Chief Financial Officer
Pursuant to
Section 906 of the Sarbanes-Oxley Act of 2002 (18 U.S.C. 1350)

Exhibit 32.2

In connection with the Annual Report on Form 10-K for the year ended September 30, 2021 (the “Report”) of Alico, Inc. (the “Registrant”), as filed with the Securities
and  Exchange  Commission  on  the  date  hereof,  I,  Richard  Rallo,  Senior  Vice  President  and  Chief  Financial  Officer  (Principal  Financial  and  Accounting  Officer)  of  the
Registrant, hereby certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes Oxley Act of 2002 that:

(1)

(2)

The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934, as amended; and

The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Registrant.

Date: December 7, 2021

By:

/s/ Richard Rallo
Richard Rallo
Senior Vice President and Chief Financial Officer
(Principal Financial and Accounting Officer)