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Policy on linking senior managers’ compensation to ESG performance

The compensation for senior managers at Hiwin Technologies is determined based on the company's operational and profitability performance. The overall evaluation considers each manager’s contribution to the company’s annual revenue and profit, level of operational involvement, and individual performance assessment. Evaluation factors include the company’s key goal achievements, competency performance, organizational engagement, and ESG performance (with ESG performance accounting for no less than 10%). Bonuses, dividends, and benefits are provided accordingly to ensure reasonable remuneration.