NHD(SZ:002264) Zheng Quan Zhi Xing·2025-07-25 16:37Core Points - The company has completed the transfer of reserved shares for the "Navigator Plan (Phase V)" employee stock ownership plan, involving a total of 938,000 shares [1][2] - The stock for this employee stock ownership plan comes from shares repurchased by the company [2] - The plan was approved during the board and supervisory meetings held on June 27, 2024, and the third extraordinary shareholders' meeting on July 15, 2024 [1] Summary of Employee Stock Ownership Plan - The total amount for the subscription of the reserved shares is 2,738,960 yuan, with the actual number of subscribed shares being 938,000, which does not exceed the board's approved limit [2] - The funding sources for the plan include employees' legal salaries, self-raised funds, and other legally permitted methods [2] - The participants in this plan are core employees who significantly impact the company's overall performance and long-term development, excluding directors, supervisors, and senior management [2] Lock-up Period and Performance Assessment - The shares obtained through this plan will have a lock-up period of 12 months, starting from the date of the last transfer of the reserved shares [3] - After the lock-up period, the shares will be allocated to holders in two batches based on individual performance assessments for 2025 and 2026 [3] Accounting Treatment - The company will account for the employee stock ownership plan according to the relevant accounting standards, with the final impact on operating results confirmed by the annual audit report [4][5] - The amortization of costs or expenses related to this plan will affect the net profit during the assessment period, but it is expected to enhance employee motivation and improve operational efficiency [5]