冰轮环境: 北京市中伦律师事务所关于冰轮环境技术股份有限公司股票激励计划相关事项的法律意见书

Core Viewpoint - The legal opinion letter from Zhonglun Law Firm confirms that the 2023 Restricted Stock Incentive Plan of Ice Wheel Environmental Technology Co., Ltd. has met the necessary legal requirements and conditions for unlocking the first lock-up period of the granted restricted stocks [2][26]. Group 1: Legal Compliance and Approval - The legal opinion letter states that the company has fulfilled the necessary legal procedures for the unlocking of the restricted stocks and the adjustments and repurchase of certain restricted stocks [12][26]. - The company has provided all necessary original documents and evidence to support the legal opinion, ensuring no false or misleading statements are present [4][5]. Group 2: Unlocking Conditions - The first lock-up period for the restricted stocks is set to last from the completion of registration for 24 months until the last trading day within 36 months, with a 40% unlock ratio of the total granted restricted stocks [12][16]. - The conditions for unlocking the restricted stocks include the absence of negative audit opinions and compliance with performance assessment targets set for the years 2023-2025 [12][13]. Group 3: Performance Assessment - The company achieved a profit growth rate of 131.28% from 2019 to 2023, exceeding the assessment target of 34% [12][13]. - The average return on equity and asset-liability ratio also met the required benchmarks, confirming the fulfillment of performance assessment conditions for unlocking [13][14]. Group 4: Adjustments and Repurchase - The adjustments to the restricted stock repurchase price and quantity are based on the company's profit distribution and capital reserve transfer plans, ensuring compliance with relevant laws and regulations [20][26]. - The repurchase price for the restricted stocks has been adjusted to 5.77 yuan per share, considering the company's profit distribution and capital reserve adjustments [25][26].