
		July 31, 2026						October 31, 2025
		Balance Sheet						Balance Sheet
Ref	Related-Party	Receivables/Other from Related Parties, net		Other Assets		Payables to Related Parties			Receivables/Other from Related Parties, net		Other Assets		Payables to Related Parties
2	Mutual water companies	$	—	$	801	$	433		$	—	$	514	$	117
4	YMIDD	$	506	$	—	$	—		$	202	$	—	$	—
5	FGF	$	1,289	$	300	$	757		$	2,771	$	514	$	757
6	LLCB	$	—	$	—	$	3,444		$	—	$	—	$	3,444
8	Rosales	$	—	$	372	$	403		$	—	$	—	$	1,671
10	Law firm	$	—	$	—	$	35		$	—	$	—	$	—
11	Agro-Limo	$	—	$	2,771	$	—		$	—	$	—	$	—


		Three Months Ended July 31, 2026								Three Months Ended July 31, 2025
		Consolidated Statement of Operations									Consolidated Statement of Operations
Ref	Related-Party	Net Revenue Agribusiness		Net Revenue Other Operations		Agribusiness Expense and Other		Other Income, Net			Net Revenue Agribusiness		Net Revenue Other Operations		Agribusiness Expense and Other		Dividends Paid
1	Employees	$	—	$	235	$	—	$	—		$	—	$	229	$	—	$	—
2	Mutual water companies	$	—	$	—	$	285	$	—		$	—	$	—	$	244	$	—


4	YMIDD	$	305	$	—	$	—	$	—		$	302	$	—	$	—	$	—
5	FGF	$	83	$	152	$	—	$	—		$	83	$	50	$	—	$	—

7	Principal Owner	$	—	$	—	$	—	$	—		$	—	$	—	$	—	$	243
8	Rosales	$	—	$	—	$	—	$	—		$	240	$	—	$	1,019	$	—
9	Del Mar	$	—	$	—	$	—	$	—		$	94	$	—	$	216	$	—
10	Law firm	$	—	$	—	$	189	$	—		$	—	$	—	$	75	$	—
11	Agro-Limo	$	—	$	185	$	—	$	21		$	—	$	—	$	—	$	—
12	Third party growers	$	268	$	—	$	105	$	—		$	—	$	—	$	—	$	—



		Nine Months Ended July 31, 2026										Nine Months Ended July 31, 2025
		Consolidated Statement of Operations										Consolidated Statement of Operations
Ref	Related-Party	Net Revenue Agribusiness		Net Revenue Other Operations		Agribusiness Expense and Other		Other Income, Net		Dividends Paid		Net Revenue Agribusiness		Net Revenue Other Operations		Agribusiness Expense and Other		Dividends Paid
1	Employees	$	—	$	694	$	—	$	—	$	—	$	—	$	693	$	—	$	—
2	Mutual water companies	$	—	$	—	$	1,155	$	—	$	—	$	—	$	—	$	1,088	$	—



4	YMIDD	$	915	$	—	$	78	$	—	$	—	$	987	$	—	$	82	$	—
5	FGF	$	248	$	185	$	—	$	—	$	—	$	248	$	150	$	—	$	—
7	Principal Owner	$	—	$	—	$	—	$	—	$	220	$	—	$	—	$	—	$	734
8	Rosales	$	7	$	—	$	287	$	—	$	—	$	3,320	$	—	$	1,908	$	—
9	Del Mar	$	—	$	—	$	—	$	—	$	—	$	206	$	—	$	216	$	—
10	Law firm	$	—	$	—	$	331	$	—	$	—	$	—	$	—	$	208	$	—
11	Agro-Limo	$	—	$	185	$	—	$	21	$	—	$	—	$	—	$	—	$	—
12	Third party growers	$	268	$	—	$	105	$	—	$	—	$	—	$	—	$	—	$	—

(2) Mutual water companies - The Company has representation on the boards of directors of the mutual water companies in which the Company has investments, as well as other water districts. Refer to Note 8 - Other Assets. The Company recorded capital contributions, purchased water and water delivery services and had water payments due to the mutual water companies and districts.

(4) Yuma Mesa Irrigation and Drainage District (“YMIDD”) - The Company has representation on the board of directors of YMIDD. The Company purchased water from YMIDD and had no amounts payable to them for such purchases. Additionally, the Company received fallowing revenue from YMIDD and had a receivable outstanding.

(5) FGF Trapani (“FGF”) - FGF is a 49% partner in the Trapani Fresh joint venture in Argentina, and the Company had a receivable from FGF for lemon sales and the sale of packing supplies and a payable due to FGF for fruit purchases and services. The Company records revenue and receivables related to the licensing of intangible assets to FGF. The Company leases the Santa Clara ranch to FGF, and records rental revenue related to the leased land. In the second and third quarters of fiscal year 2026, the Company recorded a total reserve of $1,884,000 against the receivable which is recorded in selling, general and administrative expenses.

(6) LLCB - The Company entered into a joint venture with Lewis for the residential development of its East Area I real estate development project and formed LLCB as the development entity. Refer to Note 5 - Real Estate Development.

(8) Rosales - The Company has an equity interest in Rosales as noted in Note 6 - Equity in Investments. The Company recognized lemon and orange sales to Rosales and procured lemons and oranges from Rosales. The Company had no amounts due from Rosales for such sales and had amounts due to Rosales for such purchases. The Company has a receivable from the principal owner of Rosales who owns 53% of Rosales and 10% of PDA for a tax liability related to the PDA asset sale.

(9) Limco Del Mar, Ltd. (“Del Mar”) - The Company has an interest in Del Mar as a general partner and as a limited partner. Through August 3, 2025, the Company provided Del Mar with farm management services and Del Mar marketed lemons through the Company. The Company recorded revenue for farm management services provided to Del Mar in the first nine months of fiscal year 2025.

(11) Agro-Limo - The Company has an equity interest in Agro-Limo as noted in Note 6 - Equity in Investments. The Company has a receivable and interest income from Agro-Limo related to a Revolving Line of Credit for facility construction and recorded leased land revenue.

(12) Third party growers - A member of the Company’s board of directors and a member of management are third-party growers that market lemons through the Company, and the Company had immaterial amounts due to such growers for lemon procurement.