{"url_path":"/sec/seneb/10-k/2026/item-15","section_key":"item-15","section_title":"Item 15 Exhibits and Financial Statement Schedule**","topic":"sec","document":{"doc_type":"10-K","doc_date":"2026-06-11","source_url":"https://www.sec.gov/Archives/edgar/data/88948/0001437749-26-020290-index.html","accession_number":"0001437749-26-020290","cik":"0000088948","ticker":"SENEB","issuer_name":"Seneca Foods Corp","edgar_url":"https://www.sec.gov/Archives/edgar/data/88948/0001437749-26-020290-index.html","primary_entity_key":"0000088948","primary_entity_name":"Seneca Foods Corp"},"word_count":893,"has_tables":true,"body_markdown":"**Item 15. Exhibits and Financial Statement Schedule**\n\n \n\n \n\nA.\n\nExhibits, Financial Statements, and Supplemental Schedule\n\n \n\n \n\n1.\n\nFinancial Statements – the following consolidated financial statements of the Registrant, included in the 2026 Annual Report to Shareholders, are incorporated by reference in Part II, Item 8 “Financial Statements and Supplementary Data”:\n\n \n\n \n\na.\n\nConsolidated Statements of Net Earnings – Years ended March 31, 2026, 2025, and 2024\n\n \n\nb.\n\nConsolidated Statements of Comprehensive Income – Years ended March 31, 2026, 2025, and 2024\n\n \n\nc.\n\nConsolidated Balance Sheets – As of March 31, 2026 and 2025\n\n \n\nd.\n\nConsolidated Statements of Cash Flows – Years ended March 31, 2026, 2025, and 2024\n\n \n\ne.\n\nConsolidated Statements of Stockholders’ Equity – Years ended March 31, 2026, 2025, and 2024\n\n \n\nf.\n\nNotes to Consolidated Financial Statements – Years ended March 31, 2026, 2025, and 2024\n\n \n\ng.\n\nReports of Independent Registered Public Accounting Firms (PCAOB ID 34)\n\n \n\n \n\n2.\n\nSupplemental Schedule:\n\n \n\n \n\na.\n\nSchedule II—Valuation and Qualifying Accounts\n\n \n\n \n\nOther schedules have not been filed because the conditions requiring the filing do not exist or the required information is included in the consolidated financial statements, including the notes thereto.\n\n \n\nExhibit\n\nNumber\n\nDescription\n\n3.1\n\n[The Company’s Restated Certificate of Incorporation, (incorporated by reference to Exhibit 3.1 to the Company's Current Report on Form 8-K dated August 11, 2010)](http://www.sec.gov/Archives/edgar/data/88948/000008894810000034/ex31restatedcoi.htm)\n\n \n\n \n\n3.2\n\n[The Company’s Bylaws (incorporated by reference to Exhibit 3.3 to the Company’s Quarterly Report on Form 10-Q/A for the quarterly period ended July 1, 1995 filed with the SEC on August 18, 1995)](http://www.sec.gov/Archives/edgar/data/88948/0000088948-95-000009.txt)\n\n \n\n \n\n3.3\n\n[Amendment to the Company’s Bylaws (incorporated by reference to Exhibit 3 to the Company’s Current Report on Form 8-K dated November 6, 2007)](http://www.sec.gov/Archives/edgar/data/88948/000008894807000035/ex38k110607.htm)\n\n \n\n \n\n4.1\n\n[Description of Capital Stock (incorporated by reference to Exhibit 4.1 to the Company’s Annual Report on Form 10-K for the fiscal year ended March 31, 2019)](http://www.sec.gov/Archives/edgar/data/88948/000143774919011972/ex_146696.htm)\n\n \n\n \n\n10.1\n\n[Second Amended and Restated Loan and Guaranty Agreement as of January 20, 2023 by and among Seneca Foods Corporation, Seneca Foods, LLC, Seneca Snack Company, Green Valley Foods, LLC and certain other subsidiaries of Seneca Foods Corporation and Farm Credit East, ACA (incorporated by reference to Exhibit 10.1 to the Company’s Current Report on Form 8-K dated January 26, 2023)](http://www.sec.gov/Archives/edgar/data/88948/000143774923001850/ex_467952.htm)\n\n \n\n \n\n10.2\n\n[Amendment 1 to Second Amended and Restated Loan and Guaranty Agreement as of May 23, 2023 by and among Seneca Foods Corporation, Seneca Foods, LLC, Seneca Snack Company, Green Valley Foods, LLC and certain other subsidiaries of Seneca Foods Corporation and Farm Credit East, ACA (incorporated by reference to Exhibit 10.1 to the Company’s Current Report on Form 8-K dated May 30, 2023)](http://www.sec.gov/Archives/edgar/data/88948/000143774923016105/ex_526803.htm)\n\n \n\n \n\n10.3\n\n[Loan and Security Agreement dated as of December 23, 2024 by and among Seneca Foods Corporation, Seneca Snack Company, Green Valley Foods, LLC and certain other subsidiaries of Seneca Foods Corporation, the financial institutions party thereto as lenders and Wells Fargo Bank, National Association, as agent, issuing bank, and lead arranger (incorporated by reference to Exhibit 10.1 to the Company’s Current Report on Form 8-K dated December 30, 2024)](http://www.sec.gov/Archives/edgar/data/88948/000143774924038531/ex_761073.htm)\n\n \n\n19\n\n[Table of Contents](#toc)\n\n \n\n10.4*\n\n[Indemnification Agreement between the Company and the directors of the Company (incorporated by reference to Exhibit 10.3 to the Company’s Quarterly Report on Form 10-Q for the quarterly period ended September 26, 2020, filed with the SEC on November 4, 2020)](http://www.sec.gov/Archives/edgar/data/88948/000143774920022530/ex_208558.htm)\n\n \n\n \n\n10.5*\n\n[Amended and Restated Seneca Foods Corporation Executive Profit Sharing Bonus Plan (incorporated by reference to Exhibit 10.1 to the Company’s Quarterly Report on Form 10-Q for the quarterly period ended June 28, 2025, filed with the SEC on August 7, 2025)](http://www.sec.gov/Archives/edgar/data/88948/000143774925025429/ex_842869.htm)\n\n \n\n \n\n10.6*\n\n[Amended and Restated Seneca Foods Corporation Manager Profit Sharing Bonus Plan (incorporated by reference to Exhibit 10.2 to the Company’s Quarterly Report on Form 10-Q for the quarterly period ended June 28, 2025, filed with the SEC on August 7, 2025)](http://www.sec.gov/Archives/edgar/data/88948/000143774925025429/ex_842870.htm)\n\n \n\n \n\n10.7*\n\n[2007 Equity Incentive Plan effective August 3, 2007 as extended on July 28, 2017 (incorporated by reference to Appendix A to the Company’s Proxy Statement dated June 28, 2007)](http://www.sec.gov/Archives/edgar/data/88948/000008894807000024/proxy033107.htm)\n\n \n\n \n\n13\n\n[Portions of Annual Report to Shareholders for the fiscal year ended March 31, 2026 (filed herewith)](ex_965137.htm)\n\n \n\n \n\n19\n\n[Insider Trading Policy (incorporated by reference to Exhibit 19 to the Company’s Annual Report on Form 10-K for the fiscal year ended March 31, 2024, filed with the SEC on June 13, 2024)](http://www.sec.gov/Archives/edgar/data/88948/000143774924020198/ex_680052.htm)\n\n \n\n \n\n21\n\n[List of Subsidiaries (filed herewith)](ex_965187.htm)\n\n \n\n \n\n23\n\n[Consent of Deloitte & Touche LLP (filed herewith)](ex_965188.htm)\n\n \n\n \n\n31.1\n\n[Certification of Paul L. Palmby as Chief Executive Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002 (filed herewith)](ex_965189.htm)\n\n \n\n \n\n31.2\n\n[Certification of Michael S. Wolcott as Chief Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002 (filed herewith)](ex_965190.htm)\n\n \n\n \n\n32\n\n[Certifications pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 (filed herewith)](ex_965191.htm)\n\n \n\n \n\n97\n\n[Clawback Policy (incorporated by reference to Exhibit 97 to the Company’s Annual Report on Form 10-K for the fiscal year ended March 31, 2024, filed with the SEC on June 13, 2024)](http://www.sec.gov/Archives/edgar/data/88948/000143774924020198/ex_680053.htm)\n\n \n\n \n\n101.INS\n\nInline XBRL Instance Document (filed herewith).\n\n101.1.SCH\n\nInline XBRL Taxonomy Extension Calculation Schema Document (filed herewith)\n\n101.2.CAL\n\nInline XBRL Taxonomy Extension Calculation Linkbase Document (filed herewith)\n\n101.3.DEF\n\nInline XBRL Taxonomy Extension Definition Linkbase Document (filed herewith)\n\n101.4.LAB\n\nInline XBRL Taxonomy Extension Label Linkbase Document (filed herewith)\n\n101.5.PRE\n\nInline XBRL Taxonomy Extension Presentation Linkbase Document (filed herewith)\n\n104\n\nCover page Interactive Data File (formatted as inline XBRL with applicable taxonomy extension information contained in Exhibits 101.*) (filed herewith)\n\n \n\n* Indicates management or compensatory agreement"}