Sharp Security Sdn Bhd is a reputable company, specialised in manufacturing of security alarm systems. The company possesses experience engineers and marketing team security alarm systems business. Many multinational companies engaged Sharp Security Sdn Bhd as the sole security alarm system provider. However, the Chief Operation Officer of the company observed that there is a serious decline in business recently and dissatisfied 2024 performance of the company. The Account Executive of Sharp Security Sdn Bhd is requested to present some of the extracted financial and non-financial data for the year ended 31 December 2024 as below: Fixed assets-Machines RM2,000,000 Cash and Bank RM 15,000 Stocks RM 350,000 Trade Debtors RM 500,000 Trade Creditors RM 400,000 Other Creditors RM 250,000 Term Loan RM1,200,000 Turnover RM2,500,000 Cost of sales RM1,800,000 Net profit before interest RM 158,000 Interest on loan RM 180,000 Staff training expenses RM 20,000 Machine maintenance expenses RM 25,000 Compensation to customers RM 128,000 Number of staff 80 Number of customers 15,840 Staff turnover rate 20% The production manager, Mr. Luke reported that the production failed to manufacture sufficient products to meet the orders on time due to the frequent machines' breakdown and insufficient workers. The marketing manager, Mr. Huge