深圳市康冠科技股份有限公司2026年股票期权激励计划（草案）摘要

Core Viewpoint - Shenzhen Kangguan Technology Co., Ltd. has proposed a stock option incentive plan for 2026, aiming to enhance corporate governance and motivate key personnel to align their interests with those of shareholders [2][10]. Group 1: Incentive Plan Overview - The incentive plan involves granting a total of 27.94016 million stock options, representing approximately 3.97% of the company's total share capital of 703.676104 million shares as of the announcement date [2][22]. - The exercise price for the stock options is set at 21.90 yuan per share, with adjustments possible based on corporate actions such as stock dividends or capital increases [3][35]. - The plan is valid for a maximum of 36 months from the date of stock option grant registration [3][25]. Group 2: Eligibility and Restrictions - The plan targets up to 2,541 individuals, including directors, senior management, core management, and key technical personnel, excluding independent directors and major shareholders [3][17]. - The company assures that it does not fall under any disqualifying conditions for implementing stock incentives as outlined in relevant regulations [4][5]. Group 3: Performance Assessment - The performance assessment for the stock options will be based on the company's net profit for the fiscal years 2026 and 2027, with specific performance targets set to ensure alignment with corporate goals [42][46]. - Individual performance evaluations will also be conducted to determine the actual number of stock options that can be exercised by each participant [45][47]. Group 4: Adjustment Mechanisms - Adjustments to the number of stock options and exercise prices will be made in response to corporate actions such as stock splits or capital increases, ensuring that the plan remains equitable [48][52]. - The company will provide a detailed accounting treatment for the stock options in accordance with relevant accounting standards [58][63]. Group 5: Governance and Oversight - The company's board of directors and the remuneration and assessment committee will oversee the implementation and management of the incentive plan [14][79]. - The plan will only take effect upon approval by the company's shareholders [74].