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Investor Presentaiton

BOOHOO GROUP PLC DIRECTORS' REMUNERATION REPORT CONTINUED ANNUAL REPORT AND ACCOUNTS 2021 // GOVERNANCE CHANGES TO THE REMUNERATION POLICY In general, we believe that our pay philosophy and the broad structure of our remuneration policy has served the company well and has been a key factor in driving exceptional levels of performance. We intend to retain the overall broad framework but, as explained in the Annual Statement by the Chairman of the Remuneration Committee, we intend to make a number of changes to improve the alignment with shareholders and key stakeholders in the business. The revised policy is as follows: Purpose and link to strategy Element Base salary To aid recruitment and retention To reflect experience and expertise To provide an appropriate level of fixed basic income Annual To reward the bonus annual delivery of short to medium- term objectives relating to the business strategy Operation . . . . . Normally reviewed annually, with any increase usually becoming effective 1 May Set initially at a level required to recruit suitable executives, reflecting their experience and expertise Any subsequent increase influenced by: - - Scope of the role - Experience and personal performance in the role - Average change in total workforce salary - Performance of the group - External economic conditions, such as inflation Account taken of practice in comparable companies (e.g. those of a similar size and complexity) No recovery or withholding provisions apply All bonus payments are at the discretion of the Committee . Not pensionable year Maximum opportunity . Annual increases will generally be restricted to those of the of the average wider workforce Increases beyond those awarded to the wider workforce (in percentage of salary terms) may be awarded in certain circumstances, such as where there is a change in responsibility or experience, or a significant increase in the scale or complexity of the role and/or size and value of the company . Up to 200% of salary . for Mahmud Kamani and Carol Kane, up Framework used to assess performance The Committee reviews the salaries of executive directors each year, taking due account of all the factors described in the salary policy Element Long-Term Incentive Plan ('LTIP') Growth Share Plan Management Payable following the end of the based on targets set at the start of the year Targets are set and/or reviewed annually With effect from the financial year ending 28 February 2022, a minimum of one-third of any bonus earned must be invested in shares and held for at least two > years. The remainder of the bonus is payable in cash Recovery provisions apply in certain circumstances at the discretion of the Committee (including where there has been a misstatement of accounts, an error in assessing any applicable performance condition, misconduct on the part of the participant, serious reputational damage to the company, and/or corporate failure) to 150% of salary for John Lyttle and up to 100% of salary for all other executive directors, dependent on performance Bonuses are based on performance measures with appropriate targets set and assessed by the Committee at its discretion Those financial measures which are identified as the key indicators of success against the strategy (e.g. EBITDA and revenue) will represent the majority of bonus, with other measures (e.g. any strategic, ESG and/or personal objectives), where appropriate, representing the balance Performance is measured over a single financial year 30% of maximum bonus will be payable for achievement of a threshold level of performance, rising to 100% of maximum bonus for reaching stretch targets • Measures and weightings may change each year to reflect any year-on-year changes to business priorities at the discretion of the Committee Targets for threshold and stretch performance will be disclosed retrospectively Incentive Plan (MIP) . Purpose and link to strategy . . . . . Intended to align the long-term interests of senior executives with those of shareholders Neil Catto is the only executive director to participate in this plan To incentivise the delivery of key strategic objectives over the longer term Intended to align the long-term interests of the CEO with those of shareholders To incentivise the delivery of key strategic objectives over the longer term Intended to align the long-term interests of certain executive directors (Mahmud Kamani, Carol Kane and Neil Catto) and senior executives with those of shareholders To incentivise the delivery of key strategic objectives over the longer term Operation . Awards are normally granted in the form of nominal cost options Ability to exercise is dependent on performance targets being met during the performance period and continued service of the directors Recovery and withholding provisions apply in certain circumstances at the discretion of the Committee (including where there has been a misstatement of accounts, an error in assessing any applicable performance condition, misconduct on the part of the participant, serious reputational damage to the company, and/or corporate failure) John Lyttle was required to pay an amount to the company on grant of the award. This investment is intended to reflect his commitment to the group Vesting of the award is dependent on performance targets being met during the performance period and John Lyttle's continued service Recovery and withholding provisions apply in certain circumstances at the discretion of the Committee (including where there has been a misstatement of accounts, an error in assessing any applicable performance condition, misconduct on the of the part participant, serious reputational damage to the company, and/or corporate failure) Participants were required to pay an amount to the company on grant of the award. This investment is intended to reflect their commitment to the group Vesting of the award dependent on performance targets being met during the performance period and continued service of the participants Recovery and withholding provisions apply in certain circumstances at the discretion of the Committee (including where there has been a misstatement of accounts, an error in assessing any applicable performance condition, misconduct on the part of the participant, serious reputational damage to the company, , and/or corporate failure) Maximum opportunity . . The maximum annual limit contained within the plan rules is 150% of salary for executive directors Awards are at the discretion of the Committee and may be made at lower levels than this Exceptionally, at the discretion of the Committee, awards may be made in excess of 150% of salary per annum The maximum value that can be paid out to John Lyttle is £50 million (satisfied at the discretion of the company by either cash or boohoo group plc shares valued at the end of the five- year performance period) The maximum value that can be paid out to all participants is £150 million (satisfied at the discretion of the company by either cash or in boohoo group plc shares valued at the end of the three-year performance period) The maximum value that can be paid out to Mahmud Kamani and Carol Kane is £50 million each ⚫ The maximum value that can be paid out to Neil Catto is £10 million . .. Framework used to assess performance . . Award vest based on challenging targets measured over a three- year period and are dependent upon continued service At least half of awards will normally be based on financial performance metrics (such as, inter alia, PBT or EPS) Prior to each award, the Committee will set threshold and stretch targets along with an intermediate vesting range. Details of these will be disclosed in the annual report on remuneration for the in which the award year was granted unless the targets are commercially sensitive, in which case they will be disclosed retrospectively The performance measure is based on the compound annual growth rate of the company's market capitalisation measured over a five-year performance period In addition, John Lyttle has agreed to an amendment to the terms of the award such that vesting of any part of the award will require the successful implementation of the Agenda for Change programme The performance measure is based on the achievement of stretching increases in market capitalisation measured over a three-year performance period starting in June 2020 In addition, all participants have agreed to an amendment to the terms of their award such that vesting of any part of the award will require the successful implementation of the Agenda for Change programme 70 71
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