科瑞技术: 关于向激励对象授予股票期权与限制性股票的公告

Core Viewpoint - The company has approved a stock option and restricted stock incentive plan for its core employees, aiming to enhance employee motivation and align their interests with the company's performance [1][9]. Summary by Sections Incentive Plan Overview - The incentive plan involves granting a total of 117.82 million stock options and 58.91 million restricted stocks to 104 core employees, representing 0.28% and 0.14% of the company's total share capital, respectively [2][10]. - The stock options will be sourced from the company's A-shares issued to the incentive targets, while the restricted stocks will be repurchased from the secondary market [10]. Granting Conditions - The granting conditions have been met, with the approval of the board and supervisory committee, confirming the grant date as August 29, 2025 [9][16]. - The stock options have an exercise price of 12.63 yuan per share, and the restricted stocks have a grant price of 8.42 yuan per share [10][12]. Performance Assessment - The performance assessment for the stock options and restricted stocks is based on specific financial targets for 2025, including a minimum revenue of 2.851 billion yuan and a net profit of 265 million yuan [6][10]. - If the company fails to meet these targets, the unexercised stock options and unvested restricted stocks will be canceled or repurchased at the grant price [6][7]. Accounting Treatment - The company will use the Black-Scholes model to calculate the fair value of the stock options, with the stock price at 18.25 yuan on the grant date [13]. - The estimated incentive costs will be amortized over the vesting period, impacting the company's financial performance in 2025, 2026, and 2027 [15][14]. Legal and Advisory Opinions - The legal and independent financial advisors have confirmed that the incentive plan complies with relevant laws and regulations, and the granting conditions have been satisfied [16][17].