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CAL-MAINE FOODS INC (CALM) Business

Verbatim Item 1 Business section from CAL-MAINE FOODS INC's latest 10-K. Filing date: 2026-07-22. Accession: 0001562762-26-000080.

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Back to CALM company profile

BUSINESS

Overview

We

are the

largest

egg company

in the United

States

(“U.S.”)

and a

leading

player in

the egg-based

food

industry.

We

strive to

be

the

leading

consumer

-driven

provider

of

nutritious,

affordable,

and

sustainable

eggs

and

egg-based

foods

that

fit

today's

lifestyles.

Our

vision

is to

ensure

that

healthy,

affordable

eggs and

egg-based

food

choices

are accessible

to every

household,

every

day.

We

sell most

of our

products

throughout

much

of the

U.S. and

aim to

maintain

efficient,

state

-of-the-art

operations

located

close to our customers.

We were founded

in 1957

and

are headquartered

in Ridgeland,

Mississippi.

5

The

Company’s

shell

egg

portfolio

spans

the

full

egg

value

ladder

—from

conventional

to

specialty,

including

cage-free,

nutritionally

enhanced,

organic,

brown,

pasture

-raised,

and

free-range

eggs—serving

both

retail

and

foodservice

customers

nationwide.

Cal

-Maine

Foods

also

participates

in

the

growing

prepared

foods

sector,

with

offerings

such

as

pre-cooked

egg

patties,

omelets,

folded

and

scrambled

egg

formats,

hard

-cooked

eggs,

pancakes,

waffles,

and

specialty

wraps.

Our

branded

portfolio includes

Eggland’s

Best®,

Land O’Lakes®,

Farmhouse

Eggs®,

4Grain®,

Sunups®,

Van’s®,

MeadowCreek

Foods®,

and

Crepini®.

When

we use

“we,”

“us,” “our,”

“Cal

-Maine Foods,”

or the

“Company”

in this report, we

mean

Cal

-Maine Foods,

Inc. and

its

consolidated

subsidiaries, unless

otherwise indicated

or the context

otherwise requires.

The Company’s

fiscal year

-end is

on the Saturday

closest to May 31. Our fiscal year 2026 ended

May 30, 2026, and

the first three

fiscal quarters

of fiscal 2026 ended

August 30, 2025, November

29, 2025, and

February 28, 2026. All references herein

to a fiscal

year

means

our fiscal year

and

all references to

a year

mean

a calendar

year.

Operating

and Reportable

Segments

We

previously managed

our business as one operating

and

one reportable segment.

Effective

in the fourth

quarter of fiscal

2026,

we

revised our

internal reporting

to

change

the manner

in which

we manage

our business,

which reflects

a focus

on managing

operations

based

on

our

product

categories

rather

than

on

a

consolidated

basis.

As a

result,

we

identified

three

reportable

segments: Conventional

Shell Eggs,

Specialty

Shell Eggs, and

Prepared Foods.

Our remaining

operations

,

which include co-pack

shell eggs, egg products,

hard

-cooked eggs and other business

activities, are not reportable

segments, as defined

by the applicable

accounting

standard

.

Conventional

Shell Eggs

The

Conventional

Shell

Eggs

segment

consists

primarily

of

the

production,

grading,

packaging,

marketing

and

distribution

of shell eggs

sold as conventional

shell eggs, which includes our

brands

Sunups®

and

Sunny Meadow®.

Specialty

Shell Eggs

The Specialty

Shell Eggs

segment

consists

primarily

of the production,

grading,

packaging, marketing

and distribution

of shell eggs sold as cage

-free, nutritionally

enhanced

,

organic, brown, pasture

-raised and free-range

eggs. This segment

includes

our brands

Farmhouse

Eggs

® and

4Grain®

as well as

branded

products from

our

cooperative

membership

in

Eggland’s

Best,

Inc. which includes

Egg-Land’s

Best®

and

Land O’ Lakes®

branded

eggs

.

Prepared

Foods

The

Prepared

Foods

segment

consists

primarily

of the

production,

packaging,

marketing

and

distribution

of

prepared

foods product

offerings

such as

pre-cooked

egg patties,

omelets,

folded and

scrambled

egg formats

,

pancakes,

waffles

and

specialty

wraps. This segment

includes

our brands

Van

’s®

and

Crepini®.

All

prior

fiscal

year

periods

have

been

recast

to

reflect

the

new reportable

segments.

For

additional

discussion

regarding

the

change

to

our

new reportable

segments,

see

Note 15 – Segment Reporting

in

Part II.

Item

8. Notes

to

Consolidated

Financial

Statements.

Growth

Strategy

Cal

-Maine Foods’

long-term

growth

strategy

is focused

on building

a diversified

egg-based

food

platform

that

extends beyond

conventional

shell eggs and enhances

the Company’s

earnings profile and

resilience across market

cycles. The Company

intends

to leverage

its market

position, vertically

integrated operations,

strong balance

sheet, and longstanding

customer relationships

to

pursue opportunities

that

drive sustainable

growth, expand

margins, and

diversify its revenue

streams.

The Company’s

growth initiatives include increasing

the proportion of specialty shell

eggs in its sales mix, expanding

its prepared

foods

and

egg

products

businesses,

strengthening

and

extending

its

portfolio

of

branded

offerings,

and

pursuing

strategic

acquisitions

and

organic

investments

that

complement

its existing

capabilities.

Within

its

conventional

shell egg

business,

the

Company

employs

a

balanced

pricing

strategy

that

combines

market

-based

and

structured

pricing

arrangements

intended

to

participate

in

favorable

pricing environments while enhancing

earnings visibility and

cash flow stability over time.

The Company

also

continues

to

invest

in

biosecurity,

productivity

initiatives,

and

vertical

integration

to

reinforce

cost

leadership

and

supply

reliability

and

seeks

to

expand

its

geographic

presence

and

customer

penetration

through

disciplined

capital

allocation

and

investments

that

enhance

its production,

distribution, and

commercial

capabilities.

6

The

Company

currently

has

multiple

expansion

initiatives

underway

for

its

Prepared

Foods

segment.

At

Echo

Lakes

Foods

facilities, the Company

has a network optimization

and capacity

expansion project

underway,

which is

expected

to add 17 million

pounds

of annual

scrambled

egg production

by

mid-to-late-fiscal

2027,

as

well

as a

high-speed

pancake

line project,

which is

expected

to

add

an

additional

12

million

pounds

of

annual

production

through

early-to-mid-fiscal

2027.

In

addition,

the

Company’s

joint venture,

Crepini

Foods,

is investing

in new

equipment

and line

installations

that is

expected

to add

18 million

pounds of additional

production

capacity gradually over the next 12 to 18 months with expected completion

by early-to-mid fiscal

2028. In

total, these

planned

investments

are expected

to grow Cal

-Maine’s

prepared foods

production

capacity

by more than 30

percent

from

mid-2027

through 2028.

Management

believes that

the combination

of conventional

and

specialty

shell eggs, prepared

foods,

egg products,

and branded

offerings creates

a more balanced

and diversified business model that

is better positioned to serve evolving

consumer preferences

and

customer

needs.

Through

these initiatives,

the

Company

seeks to increase

its normalized

earnings

power

and

create

long-

term value

for its customers

and

shareholders.

Acquisitions

Throughout

our

history,

we

have

acquired

other

businesses

in

our

industry.

Since

1989,

we

have

acquired

and

integrated

28

businesses.

Within the

last two fiscal

years, we

have

made

the following significant acquisitions.

Effective

May 12,

2026, we acquired

certain

assets of

the Van’s

Foods

(“Van

’s”) business

of Sara

Lee Frozen

Bakery,

LLC

for

approximately

$24.8 million.

The assets acquired

are expected

to help support our

strategy

to diversify our

business model,

grow

in prepared

foods

business-to-retail, and

deliver greater value

across the

supply chain.

Effective

March 2, 2026, we acquired the shell egg, egg products, and

prepared foods

assets of Creighton Brothers LLC, including

Crystal Lake LLC (“Creighton”),

for approximately

$129.3 million. The acquired

assets include commercial

shell egg production

and grading with capacity

of approximately

3.2 million layers, including 500 thousand

cage-free layers, and 865 thousand

pullets,

a feed

mill,

and

1,007

acres of

land, as

well

as

an

egg products

and

hard

-cooked

egg processing

facility

located

near

Warsaw,

Indiana.

The transaction

expands the geographic scale of our shell egg platform

while also adding nearby

liquid egg capacity

that

we believe

will strengthen

our integrated

value

chain.

Effective

October

10,

2025,

we

acquired

certain

assets

of

Clean

Egg,

LLC

(“Clean

Egg”)

based

in

Langwood,

Texas,

for

approximately

$23.7 million.

The assets acquired

included 677

thousand

brown cage-free and

free-range layers

and pullets

,

and

other inventory,

machinery

and

equipment

related

to its contract

production

and

egg processing business.

Effective

June 2, 2025,

we acquired

Echo Lake

Foods, LLC and

certain

related companies

(collectively

“Echo Lake Foods”)

for

approximately

$289.5

million.

Echo

Lake

Foods

is

based

in

Burlington,

Wisconsin

and

produces,

packages,

markets

and

distributes

prepared foods,

including

pre-cooked

egg patties,

omelets,

folded and

scrambled

egg formats,

pancakes

and waffles.

The acquisition

has expanded

our prepared foods

product line and customer

base. Our previously

announced

projects to increase

efficiency

and

expand

production

capacity

are ongoing and

expected

to continue

throughout

mid to late

fiscal 2027.

During

the third

quarter

of fiscal

2025,

we

acquired

certain

assets

of Deal

-Rite

Foods,

Inc.

and

certain

of its

affiliates

(“Deal-

Rite”). The

assets acquired

included two

feed mills,

storage facilities,

usable

grain, vehicles,

related

equipment

and a retail feed

sales

business

located

in North

Carolina.

The acquired

assets

will

produce

and

deliver

feed

to our

nearby

shell egg

production

operations.

During the second

quarter of fiscal 2025, we

completed

a strategic investment

with Crepini LLC, establishing a new egg products

and prepared

foods venture.

Crepini LLC, founded

in 2007, grew its

brand throughout

the U.S. and

Mexico featuring

egg wraps,

protein

pancakes,

crepes, and

wrap-ups, which

are

sold online

and

in over 3,500

retail stores.

The

combined

entity,

located

in

Hopewell

Junction,

New York,

operates

as Crepini

Foods LLC

(“Crepini”).

We

capitalized

Crepini

with

approximately

$6.75

million in

cash to purchase

additional

equipment

and other assets

and fund

working capital

in exchange

for a 51%

interest in

the

new venture.

Crepini LLC contributed

its existing assets

and

business in exchange

for a

49% interest

in the new venture.

During

the

second

quarter

of

fiscal

2025,

we

acquired

the

remaining

ownership

interests

in

MeadowCreek

Foods,

LLC

(“MeadowCreek”)

and

it became

a wholly-owned

subsidiary

of the

Company.

Our initial

investment

in MeadowCreek

was

in

fiscal 2022.

MeadowCreek

began operations

during the

fourth quarter

of fiscal

2023 with

a focus

on being

a leading

provider of

hard

-cooked

eggs.

During

the

first

quarter

of fiscal

2025,

we

acquired

substantially

all the

commercial

shell

egg

production,

processing

and

egg

products breaking

assets of

ISE America, Inc.

and certain

of its affiliates

(“ISE”). The

assets

acquired included

commercial

shel

l

egg

production

and

processing

facilities

with

a

capacity

at

the

time

of

acquisition

of

approximately

4.7

million laying

hens,

7

including 1.0 million

cage-free, 1.2 million

pullets, feed mills, approximately

4,000 acres of land, inventories and an egg products

breaking

facility.

The

acquired

assets

also

include

an

extensive

customer

distribution

network

across the

Northeast

and

Mid-

Atlantic states,

and production

operations

in Maryland,

New Jersey,

Delaware and

South Carolina. These

production

assets

were

our first

in Maryland,

New Jersey

and Delaware.

This

acquisition

provided

us with

an opportunity

to enhance

our market

reach

in the

Northeast

and

Mid-Atlantic states.

For additional

discussion of our acquisitions

during the last

two fiscal years,

see

Note 2 - Acquisitions

in Part

II. Item 8. Notes to

Consolidated

Financial

Statements.

Egg Industry

Background

According to the U.S. Department

of Agriculture (“USDA”) Agricultural

Marketing Service,

in 2025

approximately

69% of table

eggs produced in the

U.S. were sold as shell

eggs, with 55%

of such shell eggs sold through

food-

at

-home outlets such as grocery

and convenience

stores, 12% sold

to food

-away

-from home channels such as restaurants

and 2% exported

.

The USDA estimate

d

that

in 2025

approximately

31%

of

eggs produced

in the

U.S. were sold

as

egg products

(shell eggs broken

and

sold in

liquid,

frozen, or dried

form).

Given

historical

consumption

trends,

we

believe

that

general

demand

for eggs

in the

U.S.

increases

basically

in line

with

the

overall

U.S.

population

growth;

however,

specific

events

can

impact

egg

supply

and

consumption

in

a

particular

period,

as

experienced

with the

2015

highly

pathogenic

avian

influenza

(“HPAI”)

outbreak,

the COVID-19

pandemic

(particularly

during

2020),

and

the

most

recent

HPAI

outbreaks

that

started

in

early

2022.

For

fiscal

2026,

shell

egg

household

penetration

was

approximately

97%. According to the USDA’s

Economic Research

Service,

estimated

annual per capita

consumption

in

the

U.S.

between

2021 and

2025

varied,

ranging

from

260

to

286 eggs

which

was

directly

impacted

by available

supply.

The

USDA

calculates

per capita

consum

ption by

dividing total shell egg disappearance

in the U.S. by the U.S. population.

The most

significant

shift in demand

over the

past decade

has been

among

specialty

shell eggs,

particularly

cage-free eggs.

For

additional

information,

see “Specialty

Shell Eggs” below.

HPAI

Our

industry

has

been greatly

impacted

by several

outbreaks

of HPAI

in recent

years.

Following the

HPAI

outbreaks

in 2015,

there were no

reported

significant outbreaks

of HPAI

in the commercial

table

egg layer flocks

until February

through December

2022.

Thereafter,

there

were no HPAI

cases affecting

commercial

layers

until November

2023.

Since 2023,

outbreaks

of HPAI

have continued

to occur in

U.S. poultry flocks.

In 2024 and

2025, 40.2 million and 45.2 million commercial layer hens

and pullets

were

depopu

lated

due to

HPAI,

respectively.

To

date

in 2026,

through July

20,

2026,

19.2

million layer

hens and

pullets have

been depopulated

due to

HPAI.

On March

14,

2026,

we experienced

an

HPAI

outbreak

within our pullet

facility

in Maryland,

resulting in

the

depopulation

of

approximately

352,000

pullets. Subsequent

to fiscal 2026,

operations

have

fully resumed.

HPAI

is currently widespread

in the wild bird

population

worldwide.

Further,

according

to the U.S. Centers

for Disease

Contro

l

and Prevention

(“CDC”),

as of

July 16,

2026, there

have been

outbreaks

of HPAI

in 1,166 herds

of dairy

cows in

20 states,

and

71 human

cases in the U.S., almost entirely

among

poultry and dairy

workers, since

the latest outbreak

began. Two of

the human

cases resulted in severe illness

after the patient

was exposed to sick and dead birds in backyard

flocks. Both patients were reported

to have

underlying health

conditions and

died in 2025.

There have

been no reported

cases of person-to-person

spread.

According

to the CDC, the human

health risk to the U.S. public

from the HPAI

virus is considered

to be low.

We remain

dedicated

to robust

biosecurity

programs

across

our

locations

and

have

invested

more

than

$92

million

in

biosecurity

technology,

equipment,

supplies,

procedures,

and

training across

our

locations

since the

major

HPAI

outbreak

in 2015.

However,

no

farm

is immune

from

HPAI.

The

extent

of

possible

future

outbreaks

among

U.S.

commercial

egg

layer

flocks,

with

heightened

risk

during

migration seasons,

cannot

be predicted. According

to the USDA, HPAI cannot

be transmitted

through safely handled and properly

cooked eggs.

There is no known

risk related to HPAI

associated

with eggs that are currently

in the market

and no eggs have

been

recalled

relating to

HPAI.

For additional

information,

refer to

Part I. Item 1A. Risk Factors

.

Prices for Shell Eggs

Wholesale

shell egg

sales prices

are a

critical

component

of revenue

for the

Company.

Wholesale

shell egg prices

are volatile,

cyclical,

and impacted

by a number

of factors,

including

consumer demand,

seasonal

fluctuations,

the number

and productivity

of laying

hens in

the

U.S. and

outbreaks

of agricultural

diseases

such as

HPAI.

We

believe

the majority

of conventional

shell

eggs sold in the U.S. in the retail and foodservice

channels are sold at prices that take

into account, in varying ways, independently

8

quoted

and

certified wholesale market

prices, such as those

published by

Urner Barry Publications,

Inc. (“UB”) or the USDA for

shell eggs;

however,

grain-based

or variations

of cost

plus arrangements

are also

commonly

utilized.

Wholesale prices

for cage-free eggs are also quoted

by independent

sources such as UB

and the USDA. There

is no independently

quoted

wholesale market

price for other specialty

shell eggs such as nutritionally

enhanced,

organic, pasture

-raise and free-range

eggs.

Specialty

shell eggs

are typically

sold

at

prices and

terms negotiated

directly with

customers

and

in the

case

of cage

-free

eggs, can

be sold at prices

that take

into account

one of the independently

quoted

markets.

Historically, prices for specialty

shell

eggs have

generally been

higher due to customer

and

consumer

willingness

to pay

more for

specialty

eggs.

The

weekly average

price for

the

southeast

region for large

white

conventional

shell eggs as

quoted

by UB

is shown

below

by

fiscal quarter

for the past three

fiscal

years along with

the average price

for the

past five

fiscal

years

.

The actual

shell egg prices

that we realize

on any

given transaction

may

not necessarily equal

quoted

market

prices because of the

individualized

terms that

we

negotiate

with

individual

customers

,

which

take

into

account

many

factors.

As

further

discussed

in

Part II. Item 7.

Management’s Discussion and Analysis – Results of Operations

, egg prices in

fiscal 202

4

through fiscal

2026

were significantly

impacted

by HPAI.

Our pricing for shell eggs is negotiated

with our customers on individual

terms. We

sell our shell eggs at prices based

on formulas

that take

into account, in varying ways, one of the independently

quoted

regional wholesale market

prices for shell eggs, our costs

of production,

such as grain-based,

or hybrid

models

which include

elements

of cost of

production

and wholesale

market

prices.

Almost

all

of

our

conventional

shell

eggs

are

priced

and

sold

under

market

-based

pricing frameworks

or

the

hybrid

models

described above,

split almost evenly between such frameworks.

The majority

of our specialty shell eggs are

priced and sold under

frameworks

that are based

on cost of production, although

we do have

some customers

that prefer market

-based pricing for

cage-

free

eggs. As

a result,

specialty

shell egg

prices

typically do

not fluctuate

as much

as conventional

shell egg prices.

We

do not

sell eggs

directly to

consumers

or set the

prices at which eggs

are sold to

consumers.

Depending

on market

conditions,

input costs and

individualized

contract

terms, the

price we receive per dozen

eggs in any given

transaction

may

be more

than

or less than

our production

cost per dozen

.

9

Feed Costs

for Shell

Egg Production

Feed

is a primary

cost component

in the

production

of shell

eggs.

We

routinely

fill our

feed

storage bins

during harvest

season

when prices

for feed ingredients

,

primarily

corn

and to a

lesser extent

soybean

meal, are generally

lower.

We

currently have

the

capacity

to store 242

thousand

tons of corn

and

soybean

meal, and

we replenish these stores

as needed

throughout

the year.

As

the quality and

composition

of feed is

a critical

factor

in

the nutritional value of shell eggs and health

of our chickens, we formulate

and produce

the

vast majority

of our own feed at our feed

mills located

near our production

plants. Our annual

feed requirements

for fiscal 2026

were 2.2 million

tons of

finished feed,

of which we manufactured

2.1 million tons.

To ensure

continued

availability

of feed ingredients

,

we may

enter into contracts

for future purchases

of corn and

soybean

meal,

and

as part

of these

contracts,

we may

lock-in the

basis portion

of our

grain purchases

several

months

in advance

.

Basis is the

difference

between

the

local

cash

price

for

grain

and

the applicable

futures

price.

The

difference

can

be

due to

transportation

costs, storage

costs, supply

and demand,

local conditions and other factors.

A basis contract

is a common transaction

in

the grain

market

that

allows

us

to

lock-in

a

basis

level

for

a

specific

delivery

period

and

wait

to

set

the

futures

price

at

a

later

date.

Furthermore,

due to the

more limited

supply for

organic ingredients,

we may

commit to purchase

organic ingredients

in advance

to help ensure

supply.

Ordinarily,

we do

not enter

into long-term

contracts

beyond

a year

to purchase corn

and soybean

meal or

hedge against

increases in the

prices

of corn

and

soybean

meal.

Our primary

feed ingredients,

corn and

soybean

meal, are commodities

that are subject

to volatile

price changes

due to

weather,

various

supply

and

demand

factors, transportation

and

storage costs,

speculators,

and

agricultural,

energy

and

trade

policies in

the U.S.

and internationally,

and global instability

that could

disrupt the supply

chain.

We

purchase

the vast majority

of our corn

and soybean

meal

from

U.S sources but

may

be forced

to purchase

internationally

when U.S. supplies

are not readily

available.

Feed

grains

are

currently

available

from

an

adequate

number

of

sources

in

the

U.S. As

a

point

of

reference,

a

multi-year

comparison

of the

average

of daily

closing

prices per

Chicago

Board

of Trade

for each

quarter

in our fiscal

years 202

2-2026 is

shown below

for corn and

soybean

meal:

10

Shell Egg

Production

Our percentage

of dozens

produced

to sold

was 92.1

%

of our

total shell

eggs sold in

fiscal 2026.

We

supplement

our production

through purchases

of eggs from other

s

when needed

.

The quantity

of eggs purchased will vary based

on many

factors such as our

own production

capabilities

and current

market

conditions.

In fiscal 2026, 90.0

%

of our

production

came

from Company

-owned

facilities,

and

10.0%

came

from

contract

producers.

The

majority

of

our

contract

production

is

with

family

-owned

farms

for

organic,

pasture

-raised and free-range

eggs. Under

a typical

arrangement

with a contract

producer, we

own

the flock,

furnish all

feed

and

critical supplies,

own

the shell

eggs produced

and

assume

market

risks. The contract

producers

own and

operate

their

facilities and

are paid

a fee

based

on production

with incentives for performance.

The commercial

production

of shell eggs

requires

a source

of baby

chicks for laying

flock replacement.

We

supply the

majority

of

our

chicks

from

our

breeder

farms

and

hatch

them

in

our

hatcheries

in

a computer

-controlled

environment

and

obtain

the

balance

from commercial

sources.

The chicks

are grown

in our own

pullet farms

and are

placed

into the

laying flock

once they

reach

maturity.

After eggs are produced, they

are cleaned, graded and

packaged. Substantially all our farms have

modern “in-line”

facilities which

mechanically

gather,

clean,

grade

and

package

the

eggs

at

the

location

where

they

are

laid.

The

in-line

facilities

generate

significant

efficiencies

and

cost savings

compared

to

the

cost

of

eggs produced

from

non-in-line facilities, which

are

facilities

that process

their

eggs that

have been

laid at

one location

and transported

to a separate

processing

facility.

The

in-line facilities

also produce

a higher

percentage

of USDA Grade

A eggs, which

generally

sell at higher

prices, compared

to eggs that

are either

not graded or lower grade

.

Eggs produced on farms

owned by contract

producers are brought to our processing plants to be graded

and

packaged.

We

maintain

a

Safe

Quality

Food

(“SQF”)

Management

Program

which

is

overseen

by

our

Food

Safety

Department

and

senior management

team.

As of

May

30,

2026,

every

Company

-owned

processing plant

was

SQF certified.

Because

shell eggs are perishable,

we do

not maintain

large egg inventories.

Our egg inventory

average

d

six days of sales

during

fiscal

2026.

We

believe

our

constant

focus

on

production

efficiencies

and

automation

throughout

our

vertically

integrated

operations

enable

us to be a

low-cost supplier in our markets.

We

are

proud

to

have

created,

implemented

and

maintained

what

we

believe

is

a

leading

poultry

Animal

Welfare

Program

(“AWP”).

We

have

aligned

our

AWP

with

regulatory,

veterinary

and

certain

third-party

certifying bodies’

guidance

to govern

the welfare

of animals

in our direct

care

and our

contract

farmers’ care.

We

continually

review

our AWP

to monitor

and evolve

standards

that guide how we hatch

chicks, rear pullets and

nurture breeder and

layer hens. At each stage of

our animals’

lives, we

are dedicated

to providing welfare

conditions

aligned to our

commitment

to the principles of

the internationally

recognized

Five

Freedoms

of Animal

Welfare

.

We

do not

use

artificial

hormones

in the

production

of

our

eggs.

Hormone

use in

the poultry

and

egg production

industry

has

been

effectively

banned

in

the

U.S.

since

the

1950s.

We

have

an

extensive

written

protocol

that

allows

the

use

of

medically

important

antibiotics

only when animal

health is

at risk,

consistent

with guidance

from the

U. S.

Food and

Drug Administration

(“FDA”)

and the Guidance

for Judicious

Therapeutic

Use of

Antimicrobials

in Poultry,

developed

by the American

Association

of

Avian

Pathologists.

When

antibiotics

are

medically

necessary,

a

licensed

veterinary

doctor

will

approve

and

administer

approved

doses for

a restricted

period. We do

not use

antibiotics

for growth promotion

or performance

enhancement.

Specialty Shell

Eggs

We

are one of the largest producers

and marketers

of specialty

shell eggs in the

U.S.,

which continues to

be a significant

segment

of

the

market.

Specialty

shell

eggs

are

intended

to

meet

the demands

of consumers

sensitive

to

environmental,

health

and/or

animal

welfare issues and,

as applicable,

to comply

with state

requirements

for cage

-free eggs.

Ten

states

in

the

U.S.

have

passed

legislation

or

regulations

mandating

minimum

space

or

cage-free

requirements

for

egg

production

or mandated

the sale of only cage-free eggs

and egg products in their states, with implementation

of these laws ranging

from

January

2022

to January

2030,

representing

approximately

27% of

the total

U.S.

population

according

to

the

2020

U.S.

Census.

California,

Massachusetts,

Colorado,

Michigan,

Oregon,

Washington,

and

Nevada,

which

collectively

represent

approximately

23% of

the

total

U.S.

population,

have

cage-free legislation in effect.

A significant

number of

our customers

have announced

goals to either exclusively

offer

cage-free eggs

or significantly

increase

the volume of cage

-free egg sales in the future, subject in most cases to availability of supply,

affordability

and consumer

demand,

among

other

contingencies.

Our

customers’

sales

initiatives

and

product

mix

are

constantly

changing,

making

it

difficult

to

accurately

predict customer requirements

for cage-free eggs.

We are

focused on adjusting

our cage

-free production capacity

with

the goal of meeting the future

needs of our customers in light of changing

state requirements

and our customers’ goals. As always,

we strive

to offer

a product

mix that

aligns with

current

and anticipated

customer purchase

decisions. We

are engaging

with

our

11

customers to

help them meet

their announced

goals and needs. We have invested

significant

capital in recent years to

acquire and

construct cage

-free facilities, and

we

expect our focus

for future expansion

to continue to include cage

-free facilities. Our volume

of cage-free egg sales has continued

to increase and account

for a larger

share of our product mix. At the

same time, we understand

the

importance

of

our

continued

ability

to

produce

more

affordable

conventio

nal shell

eggs

to

provide

our

customers

with a

variety

of egg choices

and

to address

hunger in our communities.

Branded

Eggs

We

are a member of

the Eggland’s

Best, Inc. cooperative

(“EB”) and

produce, market,

distribute and

sell

Egg-Land’s

Best®

and

Land O’

Lakes®

branded

eggs under a

license from

EB at

our facilities

under EB

guidelines.

EB hens are

fed a proprietary

diet

and

offerings

include

nutritionally

enhanced,

cage-free, organic,

pasture

-raised and

free-range

eggs.

Land

O’ Lakes®

branded

eggs are

produced

by hens

that

are fed

a whole-grain vegetarian

diet and

include brown, organic

and

cage-free eggs.

In 2025,

EB was

the

third best

-selling dairy

brand

in the

U.S.

By

volume,

the top

two best-selling

branded

specialty

shell egg

SKUs

in 202

5

were

EB branded

eggs and six

out of 10

best-selling

SKUs were

EB branded

eggs. In

2025, our

sales

(including

sales from affiliates)

represented

approximately

56% of EB branded

eggs and 43% of

Land O’ Lakes®

branded

eggs nationwide.

Our

Farmhouse

Eggs

® branded eggs are produced

at our facilities by

hens that are provided

with a vegetarian

diet. Our offerings

of

Farmhouse

Eggs

® include cage-free, organic

and pasture

raised eggs. We

market

organic, vegetarian

and omega

-3 eggs

under

our

4Grain®

brand,

which consists

of conventional

and

cage-free eggs.

Our

Sunups®

and

Sunny Meadow®

brands

are sold as

conventional

shell eggs.

We

also produce,

market

and

distribute private

label specialty

and

conventional

shell eggs

to several

customers.

Prepared

Foods

Our prepared

foods offerin

gs include

pre-cooked egg

patties,

omelets, folded

and scrambled

egg formats

,

pancakes,

waffles and

specialty

wraps. This segment

includes

our brands

Van

’s®

and

Crepini®.

We

produce

the

vast

majority

of

our

prepared

foods

products

at

our

facilities. The

majority

of

the

raw materials

used

in

the

production

of our

prepared

foods products

are commodities,

agricultural

-based

products,

including

liquid

egg products,

as well

as

packaging

material.

Liquid

egg

products

are

sourced

from

outside

vendors

as

well

as

internally.

The

majority

of

our

raw

materials are sourced

from U.S. vendors and

are generally available

from numerous

vendors. We monitor

changes in

price of raw

materials

and

supply

chain

costs

and

may

be

required

to

implement

material

price

increases

or

decreases

in

response

to

any

significant

changes

in costs.

Marketing

and Distribution

In fiscal

2026, we

sold our

products

in 47

states

as well as

Puerto

Rico

through our

extensive

distribution

network

to a

diverse

group

of

customers,

including

national

and

regional

grocery

store

chains,

club

stores,

companies

servicing

independent

supermarkets

in the U.S., foodservice

distributors

and

egg product consumers.

The majority

of our shell egg and

prepared foods

sales are based

on the daily

or short-term needs of

our customers. Most

sales to

established accounts

are on payment

terms ranging from seven to 30 days. Although we

have established

long-term arrangements

with many

of our

customers,

most

of them

are free

to acquire

products

from

other sources.

The

products

we

sell

are

either

delivered

to

our

customers’

warehouse

or

retail

stores,

by

our

own

fleet

of,

or

contracted

refrigerated

delivery trucks,

or are picked

up by

our customers

at

our processing facilities.

We

distribute

and

sell

Egg-Land’s

Best®

and

Land O’

Lakes®

branded

eggs directly

and

through our

joint ventures,

Specialty

Eggs,

LLC

and

Southwest

Specialty

Eggs,

LLC,

under

exclusive

license

agreements

in

Alabama,

Arizona,

Florida,

Georgia,

Louisiana, Mississippi

and Texas,

and in portions of Arkansas,

California, Kansas,

Nevada,

North Carolina, Oklahoma

and South

Carolina.

We

also have

an exclusive license

in New

York

City in addition

to exclusivity

in select

New York

metropolitan

areas,

including areas

within New Jersey and Pennsylvania.

As

discussed above

under “Branded

Eggs,”

we also sell our own

Farmhouse

Eggs

®

4Grain

®,

Sunups®

and

Sunny Meadow®

branded

eggs. We

also

produce,

market

and

distribute private

label

specialty

and conventional

shell eggs

to several

customers.

Our

prepared foods

offerings

include

products sold

under our

brands

Van’s®

and

Crepini®

.

12

Customers

Our

top three

customers

accounted

for an

aggregate

of

43.1%, 49.2%

and

49.0%

of our

net sales

dollars

for

fiscal 2026,

2025,

and 2024,

respectively.

Our largest

customer,

Walmart

Inc. (including

Sam's Club),

accounted

for 30.0%,

33.6% and

34.0%

of

our consolidated

net sales

dollars for fiscal

2026,

2025

and

2024,

respectively.

Competition

The production,

processing,

and distribution

of shell

eggs is an

intensely

competitive

business,

which has

traditionally attracted

large numbers

of producers

in the

U.S.

Shell egg competition

is generally

based on

price,

service and

product quality.

The shell

egg

production

industry

remains

highly

fragmented.

According

to

Egg

Industry

Magazine

, the

ten

largest

producers

owned

approximately

57% and

54% of

industry table

egg layer hens at

calendar

year

-end 2025

and

2024, respectively

.

The

market

for

prepared

foods

is

highly

competitive

,

and

includes

national

and

regional

food

manufacturers,

private

label

producers, and

foodservice suppliers.

Competition

is based on a variety

of factors, including

product quality,

innovation,

service,

price,

manufacturing

capabilities,

supply

reliability,

and customer

relationships.

The Company

believes its

vertically

integrated

supply

chain,

access

to

shell

egg

inputs,

manufacturing

capabilities,

and

broad

customer

relationships

position

it

to

compete

effectively

in these markets.

Seasonality

Retail sales of

shell eggs historically

have been

highest during

the fall and winter

months

and lowest during

the summer

months.

Prices for

shell eggs

fluctuate

in response to

seasonal

demand

factors and

a natural

increase in

egg production

during the

spring

and early

summer.

Historically,

shell egg

prices tend

to increase

with the

start of the

school

year and

tend

to be highest

prior

to

holiday

periods,

particularly

Thanksgiving,

Christmas

and

Easter.

As

a

result,

we

have

historically

experienced,

and

may

experience

in the

future,

lower shell

egg selling

prices,

sales

volumes

and

shell egg

sales (and

have

incurred, and

may

incur in

the future, net

losses)

in our first

and fourth

fiscal quarters

ending in August/September

and May/June,

respectively.

Because

of

the

seasonal

and

quarterly

fluctuations,

comparisons

of our

net sales

and

operating

results

between

different

quarters

within

a

single fiscal year

are not

necessarily meaningful

comparisons.

Certain

of

our

prepared

foods

exhibit

modest

seasonality,

with

demand

generally

softening

during

the

summer

months,

particularly

in

school

-related foodservice

channels.

Overall,

demand

remains

relatively stable

given the

portfolio’s

broad

retail

and

foodservice

applications.

Trademarks

and License

Agreements

The

table below

shows the

trademarks

that we owned

or licensed

pursuant

to license

agreements

at

May 30,

2026,

as allocated

within our

reportable

segments. We

believe these

trademarks

and

license agreements

are important

to our business.

Reportable

Segment

Trademark

Conventional

Shell Eggs

Sunups® and Sunny Meadow®

Specialty

Shell Eggs

Farmhouse

Eggs®,

4Grain®, Egg

-Land's Best®

and Land

O'

Lakes®

Prepared

Foods

Van's®

and Crepini®

Government

Regulation

Our facilities

and operations

are subject

to regulation

by various

federal,

state,

and local

agencies,

including,

but not limited

to,

the

FDA,

USDA,

Environmental

Protection

Agency

(“EPA”),

Occupational

Safety

and

Health

Administration

(“OSHA”)

and

corresponding

state agencies.

The applicable

regulations relate

to grading,

quality

control, labeling,

sanitary

control and reuse or

disposal

of

waste.

Our

shell

egg

facilities

are

subject

to

periodic

USDA,

FDA,

EPA

and

OSHA

inspections.

Our

shell

egg

production

and feed

mill

facilities as well as our prepared foods

operations

are subject to FDA,

USDA, EPA

and OSHA regulation

and inspections,

as applicable.

We maintain

inspection programs

and in certain cases

utilize independent

third-party

certification

bodies

to

monitor

compliance

with

regulations,

our

own

standards

and

customer

specifications.

It

is possible

that

we will

be

required

to

incur

significant

costs

for

compliance

with

such

statutes

and

regulations.

In

the

future,

additional

rules

could

be

proposed

that, if adopted,

could increase

our costs.

Further,

the marketing,

labeling and

advertising

of our products

are subject

to extensive

regulation under

federal,

state and

local

laws, including

consumer protection

laws. Changes

in legal or

regulatory requirements,

including with respect

to nutrition

facts,

13

allergen

disclosures,

serving

size

standards,

front

-of-pack

labeling, ingredient

or packaging

restrictions,

or marketing

practices,

or differing

or evolving enforcement

priorities, may

increase our compliance

costs or require changes

to our products,

packaging

or marketing

practices.

A number of states have

passed legislation or

regulations mandating

minimum space

or cage-free requirements for egg production

or have

mandated

the sale

of only

cage-free eggs

and

egg products

in their

states.

For further

information

refer to

the heading

“Specialty

Shell Eggs”

within this

section.

In addition,

federal

antitrust

laws require

regulatory approval

of acquisitions

that

exceed

certain

threshold

levels of significance

or that

could otherwise

harm

competition,

and

we cannot

guarantee

that such

approvals

would be

obtained.

Further, current

or

future federal

antitrust regulations

may

adversely affect

current operations

or financial

condition

such as

required divestitures or

spin-offs of

certain

business or assets

and

limitations on

the types

or amounts

of products

we could produce.

For more

information

regarding government

regulations that

may

affect

our business, refer to

Part I. Item 1A. Risk Factors

.

Environmental

Regulation

Our operations

and facilities

are subject to

various federal,

state, and

local environmental,

health and

safety

laws and regulations

governing,

among

other

things,

the

generation,

storage,

handling,

use,

transportation,

disposal,

and

remediation

of

hazardous

materials. Under

these laws and

regulations, we must obtain

permits from governmental

authorities, including,

but not limited

to,

wastewater

discharge permits.

We

have made,

and will

continue to

make,

capital

and other

expenditures relating

to compliance

with

existing

environmental,

health

and

safety

laws

and

regulations

and

permits.

We

are

not

currently

aware

of

any

material

capital expenditures

necessary to

comply with

such laws

and regulations;

however,

as environmental,

health and

safety

laws and

regulations

are becoming

increasingly

more stringent,

including

those relating

to animal

wastes and

wastewater discharges,

it

is

possible that

we will have to

incur significant costs

for compliance

with such laws and

regulations in the

future.

Human Capital

Resources

As

of

May

30,

2026,

we

had 4,909

employees,

of

whom

4,292 worked

in

operations

and

marketing,

and 617,

including

our

executive

officers, were

administrative

employees. Approximately

3.0% of

our

personnel

are part

-time. We

also use

temporary

employment

agencies

and

independent

contractors

to supplement

our

workforce

when

needed;

for

fiscal

2026,

we

had

1,943

average

monthly

contingent workers.

As of May 30, 2026, 40 employees

were covered

by a collective bargaining

agreement.

We

believe our

employee

relations are

good.

Our ability

to operate

safely,

efficiently

and in

compliance

with

applicable

food,

workplace

safety

and employment

regulations

depends

on attracting,

retaining,

training and

developing

employees

across our

operations,

sales,

marketing

and

administrative

functions. We

focus our human

capital efforts on workplace

health and safety,

employee relations, competitive

compensation

and

benefits,

compliance

training, operational

training and

leadership development.

Health and Safety

The health

and safety

of our employees

is a priority.

Our Safety

and Health

Program is designed

to promote safe

work practices,

reduce workplace accidents

and illnesses, and support compliance

with

applicable

Occupational

Safety and Health Administration

requirements.

The

program applies

across the

Company

and is supported by an

enterprise

safety

committee

and site-level safety

committees

with employee

representation.

We

review our written

safety

policies at least annually

and monitor

safety

performance

on a monthly basis to identify

trends and

opportunities for improvement.

We also provide

multi-lingual

safety

and compliance

training on topics relevant to our operations,

including use of personal

protective equipment,

emergency response,

equipment

safety,

chemical hazard communication,

hearing

conservation,

lockout/tagout

procedures, forklift

safety

and other job

-specific safety

practices. Contractors

and vendors

working

at

our facilities are expected

to comply

with applicable

safety

requirements.

14

Employee Culture and Conduct

We

seek to maintain

a workplace culture grounded

in integrity,

respect, productivity

and ethical conduct.

Our

Code of Ethics and

Business Conduct

,

Human

Rights

Statement

and other

employee policies

support our

commitment

to lawful and ethical

conduct

and

to a

workplace

free from

harassment,

discrimination,

unlawful

conduct

and

retaliation.

We

are

an

Equal

Opportunity

Employer

and

prohibit discrimination

on any

basis protected

by applicable

federal,

state

or local

law.

We

are

committed

to providing

employees

with

opportunities

consistent

with

our

operational

needs and

their experience,

goals and

contributions.

Compensation,

Benefits,

Training

and Development

We

seek to attract,

retain and develop

employees by

offering

competitive

wages and

benefits and

by providing training

relevant

to safety,

regulatory compliance,

job-specific skills

and

leadership development.

We offer

eligible full-time

employees

a range

of

health,

welfare

and

retirement

benefits,

including

participation

in

our

KSOP

retirement

plan,

under

which

the

Company

contributes

shares of

Company

stock or a

cash

equivalent

equal

to 3%

of eligible

compensation

for each

pay

period

in which

hours are

worked.

We

also support

employee

development

through safety,

compliance

and task

-specific training, as

well

as our

Management

Intern,

Management

Trainee

and

informal

mentoring programs.

Sustainability

We

understand

that responsible management

of our flocks, among other things, is vital to the

production

of high-quality eggs and

egg

products

and to

the success

of

the

Company.

We

have

engaged

in

agricultural

production

for

more

than

60

years.

Our

agricultural

practices

continue

to

evolve

as

we continue

to

strive

to meet

the

need

for nutritious,

affordable

foods to

feed

a

growing

population

while

still

exercising

responsible

natural

resource

stewardship

and

conservation.

We

will

publish

our

sustainability

impact

report

for

our

fiscal

2025

in

the

first

quarter

of

fiscal

2027,

which

will

be

available

on

our

website.

Information

contained

on our website is not

a part

of this report

on Form 10

-K.

Our Corporate

Information

We

maintain

a

website

at

www.calmainefoods.com

where

general

information

about

our

business

and

corporate

governance

matters

is available.

The information

contained

on our website

is not

a part

of this

report.

Our Annual

Reports on

Form

10-K,

Quarterly

Reports on

Form 10-Q,

Current Reports

on Form 8-K,

proxy

statements,

and all amendments

to those reports

filed or

furnished

pursuant

to Section

13(a) or

15(d)

of the

Exchange

Act

are

available,

free of

charge,

through our

website

as soon

as

reasonably

practicable

after

we

file

them

with,

or

furnish

them

to,

the

SEC.

In

addition,

the

SEC

maintains

a

website

at

www.sec.gov

that

contains

reports,

proxy

and

information

statements,

and

other

information

regarding

issuers

that

file

electronically

with the

SEC.