Minsheng Securities' research report pointed out that Atos (688472.SH) released the 2024 Restricted Stock Incentive Plan (Draft). The incentive plan is tied to the management team and core backbone, with high growth targets highlighting the company's development confidence. If the company's non-GAAP net income growth rate in 2024/2025/2026 is not lower than the target value, the company-level attribution ratio will be 100%. If the growth rate is lower than the target value but not lower than the trigger value, the company-level attribution ratio will be 80%. This time, the company's performance assessment targets are relatively high, demonstrating the company's sufficient confidence in operational development. The company has a strong certainty of high growth in medium and long-term performance. In addition, the company continues to increase its layout of production capacity in the United States, and the second main business of energy storage has shown substantial growth. Maintaining a 'recommended' rating.