0000016160 false 0000016160 2021-11-18 2021-11-18
 
 
 
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, DC 20549
FORM
8-K
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the Securities Exchange Act
Date of Report (Date of Earliest Event Reported):
November 15, 2021
Cal-Maine Foods, Inc.
(Exact name of registrant as specified in its charter)
 
Delaware
001-38695
64-0500378
(State or other jurisdiction of
incorporation)
(Commission File Number)
(IRS Employer Identification No.)
 
 
1052 Highland Colony Pkwy
,
Suite 200
,
Ridgeland
,
MS
39157
(Address of principal executive offices (zip code))
 
601
-
948-6813
(Registrant’s telephone number, including area code)
Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the
registrant under any of the following provisions (see General Instruction
 
A.2 below):
 
Written communications pursuant to Rule 425 under the Securities
 
Act (17 CFR 230.425)
 
 
Soliciting material pursuant to Rule 14a-12 under the Exchange
 
Act (17 CFR 240.14a-12)
 
Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange
 
Act (17 CFR 240.14d-2(b))
 
Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange
 
Act (17 CFR 240.13e-4(c))
Securities registered pursuant to Section 12(b) of the Act:
Title of each class
Trading
Symbol(s)
Name of each exchange on which registered
Common Stock, $0.01 par value per share
CALM
The
NASDAQ
 
Global Select Market
Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities
 
Act of
1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2
 
of this chapter).
 
Emerging growth company
 
If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period
for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange
Act.
Item 1.01. – Entry into a Material Definitive Agreement
On
 
November
 
15,
 
2021,
 
Cal-Maine
 
Foods,
 
Inc.
 
(the
 
“Company”)
 
entered
 
into
 
an Amended
 
and
 
Restated
 
Credit Agreement
effective as of that date (the “Credit Agreement”), among the Company, as borrower (the “Borrower”), the wholly-owned direct
and
 
indirect
 
domestic
 
subsidiaries
 
of
 
the
 
Company
 
as
 
guarantors
 
(the
 
“Guarantors”),
 
BMO
 
Harris
 
Bank
 
N.A.
 
(the
“Administrative Agent”), as
 
Administrative Agent, Swingline Lender and L/C Issuer, BMO Harris Bank N.A., Greenstone Farm
Credit Services, ACA,
 
AgFirst Farm Credit Bank, Compeer
 
Financial, ACA
 
and Farm Credit Bank of
 
Texas, as the initial lenders
and such other lenders
 
from time to time
 
party thereto (the “Lenders”),
 
and BMO Capital Markets,
 
as the sole Lead
 
Arranger and
sole Book
 
Runner and
 
GreenStone Farm
 
Credit Services,
 
ACA, as
 
Syndication
 
Agent.
 
The Credit
 
Agreement amends
 
and restates
the Company’s existing Credit Agreement dated July 10, 2018.
 
The Credit Agreement provides for an increased senior secured revolving credit
 
facility in an initial aggregate principal amount
of up
 
to $250 Million
 
(the “Credit Facility”
 
or “Revolver”), which
 
includes a $15
 
Million sublimit for
 
the issuance of
 
standby
letters of credit and a $15 Million sublimit
 
for swingline loans.
 
The Credit Facility also includes an accordion
 
feature permitting
the Borrower, with the consent
 
of the Administrative
 
Agent, to increase the Credit
 
Facility in the aggregate
 
up to $200 Million by
adding one or more incremental senior secured term loans or increasing one or more times
 
the revolving commitments under the
Revolver.
 
The proceeds of the Credit Facility can be used
 
by the Company for general working capital and
 
corporate purposes,
capital expenditures, to refinance existing indebtedness, to finance permitted acquisitions and fund fees and expenses associated
with the Credit Agreement. As of November 18, 2021, no amounts were borrowed under the Credit
 
Facility and $4.1 Million in
standby letters of credit were issued under the Credit Facility.
The Credit Facility has a term of five years and will mature
 
on November 15, 2026, at which time all amounts outstanding
 
under
the Credit Agreement will be due and payable in full.
 
The interest rate in connection with loans made
 
under the Credit Facility will be based, at
 
the Borrower’s election, on either the
Eurodollar Rate plus the Applicable Margin or
 
the Base Rate plus
 
the Applicable Margin. The “Base Rate” means a
 
fluctuating
rate per annum equal to the highest of
 
(a) the federal funds rate plus 0.50% per
 
annum, (b) the prime rate of interest established
by the
 
Administrative Agent,
 
and (c) the
 
Eurodollar Rate
 
for an interest
 
period of one
 
month plus 1%
 
per annum, subject
 
to certain
interest rate floors.
 
The “Eurodollar Rate” means the reserve adjusted rate at which Eurodollar deposits
 
in the London interbank
market for an interest period of one, two, three, six or twelve months (as selected by the Borrower)
 
are quoted.
 
The “Applicable
Margin” means 0.00% to
 
0.75% per annum for
 
Base Rate Loans and
 
1.00% to 1.75% per
 
annum for Eurodollar Rate Loans,
 
in
each
 
case
 
depending
 
upon
 
the Total
 
Funded
 
Debt
 
to
 
Capitalization
 
Ratio
 
for
 
the
 
Company
 
at
 
the
 
quarterly
 
pricing
 
date.
 
In
addition, the Company will pay a commitment fee
 
on the unused portion of the Credit Facility
 
payable quarterly from 0.15% to
0.25%
 
in each case depending
 
upon the Total
 
Funded Debt to Capitalization
 
Ratio for the Company
 
at the quarterly pricing
 
date.
The Credit Agreement contains customary provisions
 
regarding replacement of the Eurodollar Rate.
 
The Credit
 
Facility is
 
secured by
 
a first-priority
 
perfected security
 
interest in
 
substantially all
 
of the
 
Borrower’s and the
 
guarantors’
accounts,
 
payment
 
intangibles,
 
instruments
 
(including
 
promissory
 
notes),
 
chattel
 
paper,
 
inventory
 
(including
 
farm
products) and deposit accounts maintained with BMO Harris Bank N.A., the
 
Administrative Agent.
 
The
 
Credit Agreement
 
contains
 
customary
 
covenants,
 
including,
 
but
 
not
 
limited
 
to,
 
restrictions
 
on
 
the
 
incurrence
 
of
 
liens,
incurrence of additional
 
debt, sales of
 
assets and other
 
fundamental corporate changes
 
and investments. The
 
Credit Agreement
requires maintenance of two financial
 
covenants: (i) a maximum
 
Total Funded Debt to Capitalization
 
Ratio tested quarterly of no
greater than 50%;
 
and (ii) requirement
 
to maintain Minimum
 
Tangible Net Worth
 
at all times
 
of $700 Million
 
plus 50% of
 
net
income
 
(if
 
net
 
income
 
is
 
positive)
 
less
 
permitted
 
restricted
 
payments
 
for
 
each
 
fiscal
 
quarter
 
after
 
November
 
27,
 
2021.
 
Additionally, the Credit
 
Agreement requires that Fred R.
 
Adams Jr., his spouse, natural
 
children, sons-in-law or grandchildren,
 
or
any trust, guardianship,
 
conservatorship or custodianship for
 
the primary benefit of
 
any of the
 
foregoing, or any
 
family limited
partnership, similar limited liability company or other entity
 
that 100% of the voting control of such
 
entity is held by any of the
foregoing, shall maintain at least 50% of the Company's voting stock.
 
Failure to satisfy any of these covenants will constitute a
default under the terms of
 
the Credit Agreement.
 
Further, under the terms of
 
the Credit Agreement,
 
payment of
 
dividends under
 
the Company's
 
current dividend
 
policy of
 
1/3 of
 
the Company's
 
net income
 
computed in
 
accordance with
 
generally accepted
accounting principles and payment of
 
other dividends or repurchases by
 
the Company of its
 
capital stock is allowed, as
 
long as
after giving effect to such
 
dividend payments or repurchases no default
 
has occurred and is continuing
 
and the sum of cash
 
and
cash equivalents of the Company and its subsidiaries plus availability under the Revolving Facility equals at
 
least $50 Million.
 
The Credit Agreement
 
also includes
 
customary events
 
of default
 
and customary
 
remedies upon
 
the occurrence
 
of an
 
event of
default, including acceleration of the amounts
 
due under the Credit Facility and
 
foreclosure of the collateral securing the
 
Credit
Facility.
 
 
 
The Credit Facility
 
is guaranteed by
 
all the wholly-owned
 
direct and indirect
 
domestic subsidiaries
 
of the Company
 
and the Credit
Agreement requires
 
that any
 
future wholly-owned
 
direct or
 
indirect subsidiaries
 
of the
 
Company guarantee
 
the Credit
 
Facility
and pledge the same collateral as pledged by the Company to secure the Credit Facility.
 
Item 2.03 – Creation of a Direct Financial Obligation or an Obligation under an Off-Balance Sheet
 
Arrangement of a
Registrant
The
 
information
 
contained
 
in
 
Item
 
1.01.
 
Entry
 
into
 
a
 
Material
 
Definitive Agreement
 
of
 
this
 
Current
 
Report
 
on
 
Form
 
8-K
 
is
incorporated herein by reference.
Item 5.02 – Departure of Directors or Certain Officers; Election of Directors;
 
Appointment of Certain Officers;
Compensatory Arrangements of Certain Officers.
Retirement and Appointment of Principal Accounting Officer
On
 
November
 
17,
 
2021,
 
Cal-Maine
 
Foods,
 
Inc.
 
(the
 
“Company”)
 
issued
 
a
 
press
 
release
 
announcing
 
Michael
 
D.
 
(Mike)
Castleberry, Vice
 
President and
 
Controller and
 
the Company’s
 
principal accounting
 
officer, will
 
retire from
 
Cal-Maine Foods
effective early
 
January 2022
 
and will
 
no longer
 
serve as
 
the principal
 
accounting officer
 
effective November
 
29, 2021.
 
Castleberry
has held this position since 2014 after serving as Director of Accounting since 2013.
Effective November
 
29, 2021,
 
Matthew S.
 
Glover has
 
been appointed
 
Vice President
 
– Accounting of
 
the Company
 
and will
assume the role of principal accounting officer.
Glover (age 35)
 
has served as
 
Director of Financial
 
Reporting for Cal-Maine
 
Foods since 2019.
 
He previously was
 
a Senior
 
Audit
Manager at
 
BKD, LLP, for
 
ten years where
 
he worked with
 
audit clients in
 
a variety of
 
industries. Glover holds
 
a Bachelor of
Accountancy degree and
 
a Master of
 
Accountancy degree from
 
the University of
 
Mississippi. He is
 
a Certified Public
 
Accountant.
 
Glover is a subject to the Company’s standard at-will employment and as a non-executive officer will receive compensation in a
manner consistent
 
with the Company's
 
compensation of
 
its similarly
 
situated non-executive
 
officers, including
 
any grants
 
of long-
term equity incentive awards under the Company's long-term incentive plans.
There are no arrangements or understandings between Glover and any other person pursuant to which Glover was selected as an
officer of
 
the Company.
 
Glover does
 
not have
 
any family
 
relationship with
 
any director
 
or executive
 
officer of
 
the Company.
There are no
 
related party transactions
 
as of the
 
date hereof between
 
Glover and the
 
Company that would
 
require disclosure under
Item 404(a) of Regulation S-K.
A copy of the Company’s press release is attached hereto
 
as Exhibit 99.1 to this Current Report.
Deferred Compensation Plan
On November
 
15, 2021,
 
the Compensation
 
Committee of
 
the Board
 
of Directors
 
of Cal-Maine
 
Foods, Inc.
 
(the “Company”)
approved
 
and
 
recommended to
 
the
 
Executive
 
Committee of
 
the
 
Board
 
of
 
Directors
 
of
 
Cal-Maine
 
Foods,
 
Inc.
 
the
 
Cal-Maine
Foods, Inc. Amended
 
and Restated Deferred Compensation Plan
 
(the “Plan”), an unfunded deferred compensation
 
plan designed
to provide
 
deferred compensation
 
for a
 
select group
 
of management
 
or highly
 
compensated employees
 
of the
 
Company. The
Executive Committee
 
approved the
 
Plan to
 
be effective
 
on December
 
1, 2021.
 
The Plan
 
is not
 
a qualified
 
plan under
 
Section
401(a) of the
 
Internal Revenue Code
 
of 1986, as
 
amended, or subject
 
to the provisions
 
of the Employment
 
Retirement Income
Security Act of
 
1974, as
 
amended, as
 
set forth
 
in the
 
Plan. The
 
Plan amends
 
and restates
 
the Cal-Maine
 
Foods, Inc.
 
Deferred
Compensation Plan
 
adopted by
 
the
 
Board
 
of
 
Directors
 
of
 
the
 
Company
 
on
 
December
 
28,
 
2006,
 
and
 
previously
 
amended on
September 25, 2008, and December 10, 2008.
 
A committee of three
 
persons (the “Committee”)
 
has been appointed
 
by the Executive
 
Committee of the
 
Board of Directors
 
to
administer the Plan. The
 
Committee is the
 
named fiduciary and
 
plan administrator under the
 
Plan and in
 
general is responsible
for the management and
 
administration of the Plan. The Chief
 
Executive Officer of the Company
 
may remove, with or without
cause, any member of
 
the Committee, and name
 
his or her successor,
 
and fill any vacancy
 
caused by death, resignation,
 
or any
other reason. The members of the Committee currently are Adolphus B. Baker, Chairman of the Board, Chief Executive Officer
and Director, Sherman
 
L. Miller, President, Chief
 
Operations Officer and
 
Director, and Max
 
P. Bowman, Vice President,
 
Chief
Financial Officer, Treasurer, Secretary and Director of the Company.
 
 
 
 
 
Eligibility to
 
participate in
 
the Plan
 
is limited
 
to employees
 
of the
 
Company who
 
are part
 
of a
 
select group
 
of management
 
or
highly compensated
 
employees, as
 
selected by
 
the Committee (“Participants”),
 
except that
 
the Compensation Committee
 
shall
determine the amount of any contributions and other incentives or benefits under the Plan for any Participants who are members
of the Executive Committee of
 
the Board of Directors.
 
A Deferral
 
Account, a Long-Term Incentive Contribution
 
Account, and an
In-Service Account will be established for each Participant for the purpose of determining the deferred compensation payable to
a Participant.
 
The Deferral Amounts
 
made pursuant
 
to a
 
Participant’s annual
 
Deferral Election
 
to defer
 
a portion
 
of his
 
or her
Base Salary and/or Bonus Compensation will
 
be allocated to a Participant’s Deferral
 
Account or In-Service
 
Account. Long-Term
Incentive
 
Contributions
 
credited
 
on
 
behalf
 
of
 
a
 
Participant
 
by
 
the
 
Company
 
will
 
be
 
allocated
 
to
 
a
 
Participant’s
 
Long-Term
Incentive Contribution Account. The “Deemed
 
Investment Options” selected by the Participant for each of his or her
 
Account(s)
will
 
be
 
used
 
as
 
a
 
measuring
 
device
 
for
 
determining
 
the
 
Deemed
 
Investment
 
gains
 
or
 
losses
 
of
 
a
 
Participant’s Account(s). A
Participant will have no real or beneficial ownership
 
in any security or other investment represented by the
 
Deemed Investment
Options. A Participant’s interest in his or her Deferral Account and In-Service Account will be 100% vested at all times.
 
Unless
otherwise set forth in
 
a Participant’s Participation Agreement, and subject
 
to certain accelerated vesting
 
provisions, Long-Term
Incentive
 
Contributions will
 
become
 
100% vested
 
on
 
December
 
31
 
of
 
the
 
fifth
 
Plan Year
 
following
 
the
 
year
 
the
 
Long-Term
Incentive
 
Contribution
 
is
 
credited
 
on
 
behalf
 
of
 
a
 
Participant
 
by
 
the
 
Company
 
to
 
the
 
Participant’s
 
Long-Term
 
Incentive
Contribution Account.
 
However, any Employee
 
who was a
 
Participant as of
 
December 11, 2006, is
 
100% vested in
 
all Long-Term
Incentive
 
Contributions,
 
except
 
that
 
all
 
Participants
 
forfeit
 
any
 
Long-Term
 
Incentive
 
Contributions
 
credited
 
in
 
2021
 
or
 
after
(including deemed investment gains or losses) if terminated for Cause.
Deferred compensation benefits that are based on Deferred Compensation Accounts established prior to the 2022 Plan Year will
be payable upon separation from service, as determined by the Committee. Benefit payments will be made in a single lump sum
or in annual installments
 
as provided in the
 
Plan, subject to permitted
 
delays in payment in
 
specified circumstances. Payments,
in any case, will
 
be made in a single
 
lump sum if a
 
Participant terminates employment before
 
age 55 for reasons
 
other than death,
or if the value
 
of the Participant’s
 
account is $10,000 or
 
less upon termination
 
of employment for any
 
reason. All
 
costs of the Plan
will be borne by the Company.
Long-Term Incentive Contribution Accounts and Deferral Accounts will be paid to Participants on the earlier of their separation
from service
 
or death.
 
In-Service Accounts will
 
be paid
 
to Participants
 
at the
 
Specified Time
 
selected in
 
the Participant’s
 
In-
Service Account Election.
 
Each year
 
during the
 
annual enrollment,
 
Participants will
 
elect whether
 
the following
 
year Deferral
Amounts and Long-Term Incentive Contributions
 
will be paid in a lump sum
 
or 5, 10 or 15 annual installments.
 
If a Participant’s
balance is less than $10,000 at their separation from service, the payments shall be made in a lump sum.
The Plan may be
 
amended or terminated by the
 
Board at any time,
 
without decreasing the interests of
 
Participants. Participants
are
 
not
 
conferred
 
any
 
right
 
to
 
continued
 
employment with
 
the
 
Company,
 
or
 
any
 
other
 
rights
 
against
 
the
 
Company
 
except
 
as
specified in the Plan. A copy of the Plan
 
is filed with this
 
Form 8-K as Exhibit
 
No. 10.2. As of the date of
 
this Form 8-K, there
are 8 Participants under the Plan.
Item 9.01 – Financial Statements and Exhibits
(d)
 
Exhibits
Exhibit
Number
Description
104
Cover Page Interactive Data File, (embedded within the Inline XBRL document)
 
SIGNATURES
 
Pursuant to the requirements for the Securities Exchange
 
Act of 1934, the registrant has duly caused this report to be signed on
its behalf by the undersigned hereunto duly authorized.
 
 
 
 
 
CAL-MAINE FOODS, INC.
Date:
November 18, 2021
By:
 
/s/ Max P. Bowman
 
Max P. Bowman
 
Director, Vice President, and Chief Financial Officer