宝丽迪: 关于2023年限制性股票激励计划首次授予部分及预留授予部分（第一批次）第二个归属期及预留授予部分（第二批次）第一个归属期归属条件成就的公告

Core Points - The announcement details the achievement of vesting conditions for the first batch of the 2023 restricted stock incentive plan, including the number of eligible participants and shares to be vested [1][15][25] - The company has approved adjustments to the grant price of the restricted stock and the vesting conditions for both the first and second batches of the incentive plan [10][12][25] Summary by Sections Incentive Plan Overview - The total number of participants for the initial grant is 161, with 3 for the first batch of reserved grants and 6 for the second batch [1][10] - The total number of shares to be vested includes 1,009,740 shares for the initial grant and 72,000 shares for the first batch of reserved grants, with a vesting price of 8.14 yuan per share [1][15] Vesting Conditions - The vesting period for the initial grant is divided into three phases, with the second vesting period occurring 24 months after the grant date [2][3] - The vesting conditions require that the company does not have any negative audit opinions or fail to distribute profits as per regulations [4][19] Performance Targets - The performance assessment for the incentive plan spans three fiscal years (2023-2025), with specific net profit growth targets set for each year [6][20] - The targets include a net profit growth rate of 80% for 2023, 130% for 2024, and 215% for 2025, with corresponding trigger values [6][21] Individual Performance Assessment - Individual performance assessments will determine the actual number of shares vested, categorized into four levels (A, B, C, D) [7][22] - The actual vesting amount is calculated based on company performance and individual performance ratings [7][22] Approval Process - The company has followed the necessary approval procedures for the incentive plan, including independent opinions from the board and verification by the supervisory board [8][25] - Adjustments to the number of participants and shares due to resignations and performance results have been documented [10][12][25] Financial Impact - The vesting of shares will not significantly impact the company's financial structure or listing conditions, although it will affect earnings per share and return on equity [24][25] - The company will account for the stock options in accordance with relevant accounting standards, impacting costs and capital reserves [24]