ACUITY POLITICS LLC

value of the vested interest in their accounts as a lump-sum distribution. Participant Accounts Each participant’s account is credited with the participant’s contributions and our matching contributions, as well as the applicable portion of net earnings/losses generated by the investment fund(s) selected by the participant. Net earnings/losses for each investment fund consist of both realized and unrealized gross earnings/losses, which are adjusted to incorporate fund management expenses specific to each investment fund. Additionally, participants are charged a quarterly administrative recordkeeping fee. We directly pay certain expenses of maintaining the Plans, which are excluded from these financial statements. Fees related to the administration of notes receivable from participants are

the cessation of operation of a plant or the discontinuance of a component of our business, plan participants identified for separation from the Company shall automatically become fully vested in employer contributions upon termination. Administration Administration of the Plans is the responsibility of our Investment Committee, members of which are designated by the President and Chief Executive Officer of the Company. Certain administrative expenses of the Plans were paid by the Company during the year ended December 31, 2025. The Investment Committee determines the appropriateness of the Plans' investment offerings and monitors investment performance. Notes Receivable from Participants Participant loans are reflected as notes receivable from participants on the Statements of Net Assets

utions is outlined in the following table: Plan Name Employer Contributions AYI Plan Matching contribution of 60 % up to 6 % of participant compensation contributed. New hires are automatically enrolled at 3 % contribution to the plan. ABL Plan Teamsters Local Union 673, IBEW Local 953, and non-union hourly associates have a matching contribution of 60 % up to 6 % of participant compensation contributed. IBEW Local 613, IBEW Local 1048, IBEW Local 1710, and Teamsters Local Union 728 associates participating in the plan do not receive a matching contribution. Holophane Plan USW Local Nos. 4, 105, and 525 - Participating associates hired prior to August 5, 2002 receive an employer matching contribution of 30 % up to 6 % of compensation contributed, plus an additional basic employer contribut

ployees may immediately participate upon attaining the age requirement of each respective plan. The Plans provide that forfeitures of Company contributions may be used to pay plan administrative expenses or reduce future Company contributions. Forfeited nonvested accounts totaled $ 291,500 and $ 386,131 at December 31, 2025 and 2024, respectively. Employer contributions were reduced by forfeited nonvested accounts of $ 786,875 for the year ended December 31, 2025. No plan expenses were paid using forfeited nonvested accounts during the year ended December 31, 2025. In the event of the cessation of operation of a plant or the discontinuance of a component of our business, plan participants identified for separation from the Company shall automatically become fully vested in employer contrib