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Audit Opinion of the Board of Directors' Compensation and Assessment Committee on the List of Incentive Recipients (Grant Date) for the Company's 2026 Restricted Stock Incentive Plan

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The Compensation and Assessment Committee of Alt Car Technology Co., Ltd. reviewed the list of recipients for the 2026 Restricted Stock Incentive Plan. The committee confirmed that all recipients meet the legal and regulatory requirements and are eligible for the incentive plan. The list aligns with the plan approved by the shareholders.

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Alt Car Technology Co., Ltd.

Audit Opinion of the Board of Directors' Compensation and Assessment Committee on the List of Incentive Recipients (Grant Date) for the Company's 2026 Restricted Stock Incentive Plan

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