Review Opinion of the Compensation and Assessment Committee on the Company's 2026 Restricted Stock and Stock Option Incentive Plan
The Compensation and Assessment Committee of Xinwanda Electronics Co., Ltd. (hereinafter referred to as "the Company") has conducted a review of the "2026 Restricted Stock and Stock Option Incentive Plan (Draft)" (hereinafter referred to as "the Incentive Plan (Draft)" or "this Incentive Plan") in accordance with the relevant provisions of the Company Law of the People's Republic of China (hereinafter referred to as "the Company Law"), the Securities Law of the People's Republic of China (hereinafter referred to as "the Securities Law"), the Administrative Measures for Equity Incentives of Listed Companies (hereinafter referred to as "the Administrative Measures"), the Listing Rules of the Shenzhen Stock Exchange for Growth Enterprises (hereinafter referred to as "the Listing Rules"), and the Self-Regulatory Guidelines No. 1 for Growth Enterprise Market Listed Companies (hereinafter referred to as "the Self-Regulatory Guidelines"), as well as the relevant provisions of the Articles of Association of Xinwanda Electronics Co., Ltd. (hereinafter referred to as "the Articles of Association"). The review opinions are as follows: