On September 22, 2025, the Compensation and Assessment Committee of the Second Board of SigmaStar Technology Co., Ltd. reviewed and approved the proposal to grant restricted stock to the incentive recipients under the 2025 Restricted Stock Incentive Plan for the first time. The Compensation and Assessment Committee verified that the 207 incentive recipients for the initial grant meet the qualifications for their positions and satisfy the conditions for being incentive recipients, with no circumstances that would disqualify them. The incentive recipients are core technical personnel of the company, excluding independent directors, etc. The grant date determined by the Board of Directors is compliant, and the grant conditions have been fulfilled. The Compensation and Assessment Committee agreed to set September 22 as the grant date, granting 927,200 shares of restricted stock to the incentive recipients at a grant price of 33.25 yuan per share