谱尼测试：上海荣正企业咨询服务（集团）股份有限公司关于谱尼测试集团股份有限公司2021年限制性股票激励计划首次授予部分第二类激励对象第二个归属期归属条件成就、预留授予部分第一类限制性股票第一个解除限售期解除限售条件成就相关事项之独立财务顾问报告

Core Viewpoint - The report discusses the independent financial advisory report regarding the performance conditions for the second vesting period of the first grant of the restricted stock incentive plan for certain incentive recipients of Puni Testing Group Co., Ltd. [1] Group 1 - The report outlines the achievement of performance conditions for the second vesting period of the second category of incentive recipients [1] - It details the conditions for the first unlock period of the reserved grant of the first category of restricted stock [1] - The report serves as an independent financial advisory document to ensure compliance and transparency in the incentive plan [1]