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Review Opinion of the Remuneration and Assessment Committee on the Company's Second Employee Stock Ownership Plan (Revised Draft)

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The Remuneration and Assessment Committee of Fujian Heng'erdan New Materials Co., Ltd. reviewed the revised employee stock ownership plan, confirming its alignment with the company's development needs. The plan's funding and participant criteria comply with relevant regulations. The committee believes the plan will enhance stakeholder interests and support the company's long-term growth, unanimously agreeing to its implementation.

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Review Opinion of the Remuneration and Assessment Committee on the Company's Second Employee Stock Ownership Plan (Revised Draft)

Fujian Heng'erdan New Materials Co., Ltd. (hereinafter referred to as the "Company") Third Remuneration and Assessment Committee of the Board of Directors, in accordance with the "Company Law of the People's Republic of China," "Securities Law of the People's Republic of China," "Guiding Opinions on the Pilot Implementation of Employee Stock Ownership Plans by Listed Companies," "Self-Regulatory Guidelines No. 2 for Listed Companies on the Shenzhen Stock Exchange - Standardized Operations of Growth Enterprise Market Listed Companies," and other relevant laws, administrative regulations, rules, normative documents, and the "Articles of Association," conducted a review of the "Fujian Heng'erdan New Materials Co., Ltd. Second Employee Stock Ownership Plan (Draft Revised)" (hereinafter referred to as the "Stock Ownership Plan") and issued the following opinions:

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