16 Remuneration Report – Audited 16.1 Principles of Remuneration The primary objective of the Group’s executive reward framework is to ensure reward for performance is competitive and appropriate for the results delivered. The framework aligns executive reward with achievement of strategic objectives and the creation of value for shareholders. The Company’s Remuneration Committee is a sub-committee of the Board. Specialist remuneration advisors are engaged by and report directly to the Remuneration Committee. In selecting remuneration advisors, the Remuneration Committee considers any potential conflicts of interest and ensures independence from key management personnel (KMP). During the period, the Remuneration Committee sought advice from external remuneration advisors in relation to remuneration benchmarking for executive KMP and non-executive directors. The work undertaken by the remuneration advisors did not involve providing the Remuneration Committee with any remuneration recommendations as defined by the Corporations Act 2001. The Board considers the recommendations of the Remuneration Committee in ensuring that executive reward satisfies the following key criteria:  competitiveness and reasonableness;  acceptability to shareholders;  link to short and long term objectives which enhance shareholder value;  transparency; and  capital management. The Group has structured an executive remuneration framework that is market competitive and consistent with the reward strategy of the organisation. The Board seeks to align shareholder and participant interests by ensuring the Company’s remuneration framework applies the following principles;  the creation of shareholder value and returns;  the attraction of competent individuals to key executive roles;  the retention of high calibre executives with an inherent knowledge of the Company’s ongoing business and activities;  rewards capability and experience;  competitive reward for contribution to growth in shareholder wealth;  a clear structure for earning rewards; and  recognition for contribution to the Group’s objectives. The remuneration framework consists of total fixed remuneration (TFR) and short and long-term incentives. Whilst intended to be settled in cash, the Board retains the discretion to settle short-term incentives with equity. An employee share incentive plan (ESIP) was approved by shareholders at the AGM in May 2025 and incentives settled in equity may be offered under this plan. The overall level of executive reward takes into account the performance of the Group over a number of years. Over the past 5 years, the Group was involved in mineral exploration and pre-development activities and therefore growth in earnings is not considered a relevant measure. Shareholder wealth is currently heavily impacted by the broader market including commodity prices. Delays in the financing of the Jaguar Project may have also impacted shareholder wealth. The performance of the Group in respect of the current period and the previous four financial years is set out below: 2025 2024 2023 2022 2021 Net Loss (14,308,070) (18,445,636) (40,740,002) (42,627,555) (16,994,715) Change in share price $0.23 ($0.18) ($0.585) $0.010 $0.290 Change in share price 65% (33%) (52%) 1% 35% 37 CENTAURUS METALS LIMITED ANNUAL REPORT
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