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瑞松科技: 北京市中伦(广州)律师事务所关于广州瑞松智能科技股份有限公司2025年限制性股票激励计划调整公司层面业绩考核指标事项的法律意见书

Core Viewpoint - The legal opinion letter addresses the adjustment of performance assessment indicators for the 2025 restricted stock incentive plan of Guangzhou Ruisheng Intelligent Technology Co., Ltd. [1][2][4] Group 1: Approval and Authorization of Adjustments - The adjustments to the performance assessment indicators have been approved and authorized by the company's board of directors, in accordance with relevant laws and regulations [7][8][10] - The adjustments are necessary to ensure the smooth implementation of the incentive plan and to motivate the company's team effectively [12][13] Group 2: Specific Adjustments to Performance Indicators - The performance assessment for the incentive plan will now include both net profit growth rate and non-recurring net profit growth rate, with 2024 as the base year [16][17] - The adjusted performance targets for the first vesting period in 2025 are set at a target value of 170% and a trigger value of 140% for net profit growth rate [15][17] - For the second vesting period in 2026, the target value is set at 260% and the trigger value at 230% for net profit growth rate [15][17] Group 3: Compliance and Conclusion - The adjustments comply with the relevant regulations and do not harm the interests of the company and its shareholders [19][20] - The adjustments still require approval from the company's shareholders' meeting to be fully enacted [19][20]