Dark Horse Technology (SZ:300688) Zheng Quan Zhi Xing·2025-08-25 17:05Core Viewpoint - The report outlines the independent financial advisory opinion regarding the 2024 restricted stock incentive plan of Chuangye Heima Technology Group Co., Ltd, detailing the necessary procedures, grant conditions, and the cancellation of certain restricted stocks due to non-compliance with performance targets [2][5]. Group 1: Incentive Plan Overview - The independent financial advisor, Shenzhen Tashan Enterprise Management Consulting Co., Ltd, was commissioned to provide an opinion on the 2024 restricted stock incentive plan [2]. - The plan involves granting 325,000 restricted stocks at a price of 13.72 yuan per share to four core employees [2][4]. - The plan has undergone necessary procedures, including board and shareholder meetings, to ensure compliance with relevant regulations [2][5]. Group 2: Grant Conditions - The grant of restricted stocks is contingent upon the company not experiencing any adverse conditions, such as negative audit opinions or significant financial losses [4]. - The performance targets for the first vesting period include a minimum revenue growth of 10% from 2023 or a net profit of at least 12 million yuan for 2024 [5]. Group 3: Cancellation of Restricted Stocks - A total of 340,000 restricted stocks will be canceled due to one employee's departure and the company's failure to meet performance targets [5]. - Specifically, 100,000 shares are canceled due to the departure of one incentive object, and 240,000 shares are canceled due to unmet performance criteria [5]. Group 4: Independent Advisor's Opinion - The independent financial advisor concludes that both the company and the incentive objects meet the necessary conditions for the grant of restricted stocks as per the plan [5]. - The report confirms that all required procedures and disclosures have been fulfilled in accordance with relevant regulations [5].