In response to the concerns raised by the Company's Board of Directors, TPM has initiated analytical procedures to identify key challenges the company is encountering. Specifically:

1. Although the company has fulfilled its declaration and tax payment obligations, there are gaps in the execution, with some errors and a lack of thorough documentation.

2. Inconsistent accounting for tracking product codes has led to errors in determining tax obligations during the calculation of the cost of goods sold, impacting sales operations.

3. Numerous enterprise expenses have not been accurately recorded, lacking proper documentation, making the enterprise vulnerable to expense elimination, tax recovery, and fines.

Comprehending the enterprise's challenges, TPM conducted a comprehensive review of accounting-tax documentation and internal accounting processes. This involved reevaluating the reasonableness and validity of incurred expenses, providing advice on adjustments, and supplementing documentation in accordance with regulations. Additionally, TPM advised the enterprise on standardizing inventory management processes—particularly critical for trading enterprises—across personnel and operational activities