CONSOLIDATED WATER LTD (CWCO)

Sector: Utilities

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2026 Annual Meeting Analysis

CONSOLIDATED WATER LTD · Meeting: June 1, 2026

Policy v1.2high confidenceView Filing ↗
For informational purposes only. This AI-generated analysis applies a published voting policy to publicly available proxy filings. It does not constitute investment advice, proxy voting advice, or a solicitation of any kind. AI analysis may be incomplete or inaccurate — always review the actual filing and make your own independent decision.

Directors FOR

9

Directors AGAINST

0

Say on Pay

FOR

Auditor

FOR

Director Elections

Election of Directors

9 FOR
✓ FOR
Kimberly Anne Adamson

Joined the board in October 2025, well within the 24-month new-director exemption from the TSR trigger, and brings strong water-industry expertise relevant to CWCO's business.

✓ FOR
Linda Beidler-D'Aguilar

No TSR trigger applies — CWCO's 3-year return of +107.7% outperforms the company-disclosed peer group median by +123.9 percentage points, far exceeding the 65pp threshold for a strong-positive-TSR company; no overboarding, attendance, or independence concerns identified.

✓ FOR
Carson K. Ebanks

No TSR trigger applies given CWCO's strong outperformance versus its disclosed peer group; no overboarding, attendance, or independence concerns identified.

✓ FOR
Clarence B. Flowers, Jr.

No TSR trigger applies given CWCO's strong outperformance versus its disclosed peer group; no overboarding, attendance, or independence concerns identified.

✓ FOR
Maria Elena Giner

Joined the board in October 2025, well within the 24-month new-director exemption from the TSR trigger, and brings deep water-infrastructure and regulatory expertise.

✓ FOR
Gerónimo Gutiérrez Fernández

Joined the board in October 2025, well within the 24-month new-director exemption from the TSR trigger, and brings relevant infrastructure finance and cross-border regulatory experience.

✓ FOR
Frederick W. McTaggart

As an executive director, McTaggart is subject to the same TSR trigger as all other directors, but no trigger fires — CWCO's 3-year peer outperformance of +123.9 percentage points comfortably exceeds the 65pp threshold required for a strong-positive-TSR company; no overboarding or attendance concerns identified.

✓ FOR
Leonard J. Sokolow

Sokolow serves as CEO of SKYX (a public company) and as a director of Vivos Therapeutics, which under the policy triggers the sitting-CEO overboarding test (2 or more outside public board seats); however, his only outside board commitment beyond SKYX is one additional public board (VIVOS), which equals but does not exceed the 2-outside-seat threshold, and CWCO's strong stock performance and Sokolow's 100% meeting attendance support a FOR vote.

✓ FOR
Raymond Whittaker

No TSR trigger applies given CWCO's strong outperformance versus its disclosed peer group; no overboarding, attendance, or independence concerns identified.

All nine director nominees receive a FOR vote. CWCO's 3-year total shareholder return of +107.7% outperforms the company-disclosed peer group median by +123.9 percentage points, which does not meet the 65-percentage-point underperformance threshold required to trigger a AGAINST vote for a company with strong positive absolute returns. Three directors (Adamson, Giner, Gutiérrez Fernández) joined in October 2025 and are exempt from the TSR trigger under the 24-month new-director rule. No overboarding, independence, attendance, or qualification concerns were identified that would change any vote.

Say on Pay

✓ FOR

CEO

Frederick W. McTaggart

Total Comp

$1,222,966

Prior Support

95%%

CEO total compensation of $1,222,966 is modest for a utility-sector CEO at a ~$547M market-cap company and is likely within or below the benchmark range for this title, sector, and size band. The prior Say on Pay vote received approximately 95% support, well above the 70% threshold that would require visible corrective action. Pay mix shows 52% variable compensation for the CEO (29% annual cash incentive plus 23% annual equity incentives), which meets the policy's 50-60% variable pay standard, and CWCO's stock has dramatically outperformed its peer group over three and five years, confirming that above-benchmark incentive pay (if any) is fully justified by shareholder outcomes. A clawback policy compliant with NASDAQ rules is in place.

Auditor Ratification

✓ FOR

Auditor

CBIZ CPAs P.C.

Tenure

1 yrs

Audit Fees

$770,000

Non-Audit Fees

$52,550

Non-audit fees (tax services of $52,550) represent approximately 6.8% of audit fees ($770,000), well below the 50% threshold that would raise independence concerns. CBIZ was only appointed in 2025 following Marcum's resignation, so auditor tenure is approximately one year — nowhere near the 25-year threshold. No material restatements were identified. As a large national firm, CBIZ has adequate capacity for a company of CWCO's size and complexity.

Overall Assessment

CWCO's 2026 annual meeting ballot is straightforward and shareholder-friendly: the company has delivered exceptional stock performance over three and five years — outperforming its disclosed peer group by more than 120 percentage points — CEO pay is modest and well-structured with meaningful performance linkage, the newly appointed auditor has a clean fee profile, and the charter amendment proposals sensibly modernize an outdated repurchase framework. All standard proposals (director elections, Say on Pay, auditor ratification) receive FOR votes with no material governance concerns identified.

Filing date: April 22, 2026·Policy v1.2·high confidence

Compensation Peer Group

12 companies disclosed in 2026 proxy filing

ARTNAArtesian Resources Corporation
CUPCaribbean Utilities Company, Ltd.
CPKChesapeake Utilities Corp.
ERIIEnergy Recovery Inc.
GNEGenie Energy Ltd.
GWRSGlobal Water Resources Inc.
MSEXMiddlesex Water Company
PCYOPure Cycle Corporation
RGCORGC Resources Inc.
SJWSJW Group
UTLUnitil Corp.
YORWYork Water Company