Compensation and Assessment Committee's Review Opinion on Matters Related to the Company's 2026 Restricted Stock Incentive Plan

Shenzhen Qixin Group Co., Ltd.

Compensation and Assessment Committee's Review Opinion on Matters Related to the Company's 2026 Restricted Stock Incentive Plan

Shenzhen Qixin Group Co., Ltd. (hereinafter referred to as the "Company") held its second Compensation and Assessment Committee meeting for 2026 on April 29, 2026. In accordance with the "Administrative Measures for Equity Incentives of Listed Companies" (hereinafter referred to as the "Administrative Measures"), the "Shenzhen Stock Exchange Listed Company Self-Regulatory Supervision Guidelines No. 1 - Business Handling," and other laws, regulations, and normative documents, as well as the "Company Articles of Association," after carefully reviewing the relevant meeting materials and comprehensive discussion and analysis by all members of the Compensation and Assessment Committee, the review opinion on matters related to the "2026 Restricted Stock Incentive Plan (Draft)" (hereinafter referred to as the "Incentive Plan (Draft)" or the "Current Incentive Plan") is as follows:

I. Review Opinion on the Company's "2026 Restricted Stock Incentive Plan (Draft)" and its Summary

1. The Company does not have any of the following circumstances prohibited by laws and regulations such as the "Administrative Measures" from implementing equity incentive plans, and the Company is qualified to implement equity incentive plans: (1) The financial accounting report for the most recent fiscal year was issued a negative opinion or could not express an opinion by a certified public accountant; (2) The internal control of the financial report for the most recent fiscal year was issued a negative opinion or could not express an opinion by a certified public accountant; (3) Within 36 months after listing, there have been instances of failure to distribute profits in accordance with laws, regulations, and the Company Articles of Association, or public commitments; (4) Circumstances where equity incentives are prohibited by laws and regulations; (5) Other circumstances identified by the China Securities Regulatory Commission.