Legal Opinion
Legal Opinion from Beijing Kangda (Shenzhen) Law Firm on Tianjian Acoustic Co., Ltd.'s 2025 Restricted Stock Incentive Plan Repurchase and Cancellation of Certain Restricted Stocks
Kangda (Shenzhen) Law Firm [2026] No. 0016
April 2026
To: Tianjian Acoustic Co., Ltd.
Beijing Kangda (Shenzhen) Law Firm (hereinafter referred to as "this Firm") has been entrusted by Tianjian Acoustic Co., Ltd. (hereinafter referred to as "Tianjian" or "the Company") to provide legal advice regarding the Company's 2025 Restricted Stock Incentive Plan (hereinafter referred to as "this Incentive Plan"). In accordance with 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"), and the Administrative Measures for Equity Incentives of Listed Companies (hereinafter referred to as "the Administrative Measures"), as well as other relevant national laws, regulations, and normative documents, and based on recognized business standards, ethical norms, and due diligence spirit in the legal profession, we hereby issue this Legal Opinion.
The lawyers of this Firm rely solely on facts that have occurred or existed prior to the issuance date of this Legal Opinion and the provisions of the Company Law, the Securities Law, the Administrative Measures, and other current laws, regulations, and normative documents. For facts that are crucial to this Legal Opinion but cannot be independently supported by evidence, this Firm relies on the statements and guarantees made by Tianjian and other relevant parties.
This Legal Opinion is limited to the use of Tianjian's repurchase and cancellation (hereinafter referred to as "this Repurchase and Cancellation") and the voiding of certain restricted stocks (hereinafter referred to as "this Voiding") under this Incentive Plan and shall not be used for other purposes. The lawyers of this Firm agree that Tianjian may partially or wholly quote the contents of this Legal Opinion, but such quotations must not lead to legal ambiguities or misinterpretations.