Gettop(SZ:002655) Zheng Quan Zhi Xing·2025-08-14 16:39Core Viewpoint - The report outlines the independent financial advisory opinion regarding the 2024 stock option incentive plan of Gongda Electric Sound Co., Ltd, confirming that the plan has met necessary approvals and complies with relevant regulations [4][10]. Group 1: Approval and Compliance - The plan has undergone necessary approval procedures, including the review and approval of relevant proposals by the company's board and supervisory committee [4][5]. - The independent financial advisor confirms that the stock option incentive plan has obtained the required approvals and authorizations, aligning with the Management Measures and the company's 2024 stock option incentive plan [10]. Group 2: Granting Conditions - The report specifies that stock options will be granted to incentive objects only if certain conditions are met, including the absence of negative audit opinions on financial reports and compliance with legal regulations [6][7]. - The independent financial advisor has verified that neither the company nor the incentive objects have encountered any disqualifying conditions as of the report date [7]. Group 3: Adjustments and Impact - The report notes that adjustments to the stock option quantity will be made in case of capital changes, such as stock dividends or splits [8]. - The initial exercise price of the stock options has been adjusted from 10.60 RMB to 10.57 RMB per share due to specific circumstances [8][9]. - The financial advisor emphasizes the need for accurate accounting of expenses related to the stock option plan, highlighting potential dilution effects on existing shareholders [10]. Group 4: Conclusion - The independent financial advisor concludes that the stock option incentive plan has met all necessary conditions and is in compliance with applicable laws and regulations, with required disclosures to be made in due course [10].