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Ajay Patel

Executive Vice President and Chief Financial Officer at Assertio Holdings
Executive

About Ajay Patel

Ajay Patel, 41, is Executive Vice President and Chief Financial Officer of Assertio (ASRT). He became CFO in November 2023 and was elevated to EVP, CFO effective March 1, 2025; prior roles include SVP & Chief Accounting Officer (March 2021) and VP, Controller (July 2019) after joining from US Foods and Ernst & Young. He holds a B.S. in Finance (University of Illinois), a Master’s in Accounting (University of Virginia), and is a CPA . Company performance context during his finance leadership: FY 2024 revenue was $124.961M vs $152.069M in 2023, with net loss improving to $(21.6)M from $(331.9)M as impairment in 2023 rolled off; TSR indexed value fell to $40 in 2024 from $74 in 2023 (initial $100 base) .

Past Roles

OrganizationRoleYearsStrategic impact (as disclosed)
AssertioEVP & CFOMar 2025–presentExecutive officer overseeing finance
AssertioSVP & CFONov 2023–Feb 2025Finance leadership through product and mix shift
AssertioSVP & Chief Accounting OfficerMar 2021–Nov 2023Led accounting; transition to CFO
AssertioVP, ControllerJul 2019–Mar 2021Corporate controller since joining ASRT
US FoodsDirector, Technical Accounting & Accounting PolicyFeb 2018–Jul 2019Established and maintained company-wide accounting policies
Ernst & YoungAssurance practice (various roles)Jun 2006–Feb 2018Led financial statement audits of strategic clients

External Roles

  • No external public company directorships disclosed for Mr. Patel in Assertio’s recent proxy statements and executive officer biographies .

Fixed Compensation

Metric20232024
Base salary ($)362,512 445,387
Target bonus (% of salary)45% Not disclosed in proxy; annual bonus paid below
“Bonus” column ($)22,125 (2020 LTIP cash vest per footnote)
Annual cash bonus – Non-Equity Incentive Plan ($)131,051 185,963
All other compensation ($)23,100 22,396
Total compensation ($)1,055,266 952,725

Notes: 2023 “Bonus” reflects legacy 2020 LTIP cash vesting; annual performance cash payouts are shown in “Non-Equity Incentive Plan Compensation” .

Performance Compensation

Equity Awards and Vesting (structure and 2024 grants)

  • 2024 annual grants used an equal mix of time-vesting RSUs and stock options; both vest one-third on the first anniversary of the grant date and then annually over three years; 2024 annual awards for Patel were 75,000 RSUs and 340,000 options granted on Feb 7, 2024 (numbers sized using a $2 stock price floor) .
GrantTypeGrant dateQuantity/StrikeVestingExpiration
Time-based RSURSU2/7/202475,000 1/3 annually over 3 years n/a
Time-based OptionStock option2/7/2024340,000 @ $0.79 1/3 annually over 3 years 2/7/2034
Time-based OptionStock option2/21/202356,623 unexercisable at 12/31/23; 18,875 exercisable at 12/31/24; strike $5.18 1/3 annually over 3 years (plan convention) 2/21/2033
Time-based RSURSU2/21/202351,451 (unvested at 12/31/23); 34,300 unvested at 12/31/24 1/3 annually over 3 years n/a
Performance EquityPerformance RSU5/12/2022200,000 (performance-based) Vests only if $4.00 stock price triggers achieved within defined window n/a
Performance EquityPerformance option5/12/2022200,000 @ $2.63 Same performance triggers as above 5/12/2032
Time-based RSURSU5/12/202276,034 unvested at 12/31/23; 38,017 unvested at 12/31/24 1/3 annually over 3 years n/a
Time-based OptionStock option5/12/202273,100 exercisable; 36,549 unexercisable at 12/31/24; strike $2.63 1/3 annually over 3 years 5/12/2032
Time-based OptionStock option12/1/2021235,000 exercisable at 12/31/24; strike $1.31 Standard time-based vesting 12/1/2031

Annual Bonus Plan – 2H 2023 illustrative metrics and outcomes

MetricWeightTargetActualPayout
Adjusted Operating Cash Flow (2H 2023)30% $15.5M for 100% $28.2M 200%
Spectrum deal model (revenue & CM)15% Not disclosedBelow threshold0%
Corporate business process goals (composite)Part of 35% corporate process bucket Not disclosed42.8% score42.8% of that component
Individual goals – Ajay Patel30% OCF, Spectrum integration, holding company structure, financial compliance Not disclosedAs determined by committee

Equity Ownership & Alignment

  • Anti-hedging/anti-pledging: Assertio prohibits hedging and pledging of company shares, reducing misalignment risks .
  • Stock ownership guidelines: CEO 4x salary; other NEOs (including CFO) 2x salary; 5-year compliance window; as of Dec 31, 2024, all NEOs were in compliance .
Date (Proxy)Shares owned (common)Convertible within 60 days% of shares outstanding
Mar 31, 202393,643 552,901 1.2%
Apr 12, 2024133,254 486,659 *% (less than 1%)
Mar 13, 2025175,675 733,749 *% (less than 1%)

Outstanding equity at 12/31/2024 (supply/overhang indicators):

  • Options: 235,000 @ $1.31 (12/1/2031); 73,100/36,549 @ $2.63 (5/12/2032); 18,875/37,748 @ $5.18 (2/21/2033); 340,000 unexercisable @ $0.79 (2/7/2034); 200,000 performance options @ $2.63 .
  • RSUs unvested: 38,017 (5/12/2022); 34,300 (2/21/2023); 75,000 (2/7/2024) .

Employment Terms

  • Management Continuity Agreement (applies to Patel as non-CEO NEO):
    • Change in control period (double-trigger within 90 days before to 24 months after CIC): Cash severance equal to 1.5x (base salary + target bonus), 18 months of COBRA-paid benefits, prior-year earned bonus, up to 3 months outplacement, and 100% acceleration of unvested equity (or cash value if termination precedes CIC and awards are forfeited) .
    • Termination outside CIC (non-CIC qualifying termination): 12 months of base salary severance, 12 months of COBRA-paid benefits; CEO receives longer durations; equity acceleration applies only to CEO in non-CIC case per 2024 proxy and updated terms in 2025 proxy .
  • Clawback: Policy compliant with Nasdaq Rule 10D-1; company will recover excess incentive-based compensation over 3 prior fiscal years in case of restatement; additional discretionary recoupment for misconduct/Code of Conduct violations; no recoupments required for 2024 .

Performance & Track Record (Company context)

Metric20232024
Revenue ($000s)152,069 124,961
Net loss ($000s)(331,942) (21,581)
TSR indexed value ($ initial 100)74 (2023) 40 (2024)
  • Mix shift: Rolvedon sales grew to $60.1M in 2024 vs $18.2M in 2023; INDOCIN declined due to generic entry (to $26.8M from $87.2M) .

Compensation Structure Analysis

  • Shift to balanced equity in 2024: Equal mix of time-vesting RSUs and options to emphasize retention/incentive balance; sizing used a $2 price floor (limits share count when price is depressed) .
  • Performance equity rigor: 2022 grants vest only upon meeting stock-price and post-earnings validation hurdles by a mid-2025 deadline, adding performance-oriented alignment and risk of forfeiture .
  • Governance safeguards: No options repricing without shareholder approval; no single-trigger vesting on CIC (except directors or if successor won’t assume awards); one-year minimum vesting; no dividends on unvested awards .

Investment Implications

  • Alignment: Prohibition on pledging/hedging, stock ownership guidelines (2x salary for non-CEO NEOs), and performance-conditioned 2022 equity indicate strong alignment; as of Dec 31, 2024, NEOs reported in compliance with guidelines .
  • Retention: Non-CIC severance (12 months cash and benefits) plus significant unvested RSUs/options and multi-year vesting schedules support retention; CIC protection provides 1.5x cash multiple plus 100% equity acceleration for non-CEO executives, limiting flight risk during strategic events .
  • Selling pressure: Near-term vesting of 2024 RSUs and options (1/3 annually) and exercisable options at low strikes ($0.79–$2.63–$5.18) could create incremental supply as tranches vest or move in-the-money; monitor Form 4 filings for actual selling behavior .
  • Execution risk: Company revenue declined in 2024 with INDOCIN erosion offset by Rolvedon growth; TSR fell in 2024. Incentive plan weightings (cash flow, integration, and compliance goals) suggest focus on cash generation and execution of Spectrum/Rolvedon integration, appropriate for current mix shift .