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Re: Request for Your Support Regarding FY2025 Audit and Q3 Review

日時
2026/10/26 00:12:33
From
Chi Trương Thị Mỹ <chi.truong@vietguys.biz>
To
koji.kabumoto@accrete-inc.com
Cc
ck.low@vietguys.biz, shiho.sakaue@accrete-inc.com, yeuyao.chin@accrete-inc.com
Message-ID
CAJ7f=0t1ULP3h3mfOveT4D5M9HK1kSOquSghmqe6WCjQ6ux9sg@mail.gmail.com
In-Reply-To
CACVUWBA0HWUqaykpJNrkovxB0R9rM3GAaAJxRoXmtJT4xn-bXg@mail.gmail.com
取込元
監査対応メールエクスポート--yeuyao.chin@accrete-inc.com-nKVDX4.mbox / #1747

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本文

Dear Kabumoto-san and Sakaue-san,

 I am sending the materials for Ks Lab, *based on IAS 36, Impairment of
Assets.* Before you open them, I would like to explain why I chose these
documents and what I did with them.

In your last email, you said Ks Lab is not asking whether the plan was
achieved. They are asking whether there was a reasonable basis for the plan
when it was made. So I organized everything around the four types of
evidence you listed. I also separated the documents that existed in
December 2024 and January 2025 from the ones written later. Each item in
the paper shows its date. Later documents are used only to compare the plan
with the results.


*What is attached*

*1.  Rationale paper. *This is the main document. It explains how the plan
was approved by the Board (16 Dec 2024 to 17 Jan 2025). It matches the
evidence to your four requests and says how strong each one is. The parts
that explain how IAS 36 applies are highlighted in yellow.


2. Strategy Review (Nov 2024) and 005 email thread "2024 Business Review
and 2025 Planning". These show what the Board saw and how the Medium
scenario was chosen. They are the contemporaneous evidence.


*3. Explain 2025 Target and 003 P&L 2022 to Sep 2026.* I used these to
compare the 2025 plan with the results.


*4. Top 100 Customers 2022-2024 and Lost Customers. *Top 100 Customers
2022-2024 and Lost Customers: I analyzed the top 100 customers of each
year, which are about 93% of revenue. Of the top 100 customers in 2022, 21
were lost, and 44 declined by 30% or more by 2024. Their revenue fell from
VND 216.8bn to VND 65.3bn. Customers with no revenue in 2022 brought VND
126.6bn in 2024, so P&L revenue was VND 305.5bn in 2022 and VND 319.7bn in
2024.


*5. Urbox / ByteTech contracts and the Evidence folder. *These support the
Rewards assumptions and the limits on Media and BizBaz under the personal
data rules.


Sakaue-san, please help to review the necessary documentation and remove
any items that are not required for the audit in Japan.

Best regards,


 Data for Kabumoto-san.rar
<https://drive.google.com/file/d/1MS927yWXi82FTv7BS64RGCYouo1cZMhH/view?usp=drive_web>
*Ms. CHI TRUONG THI MY (CPA)*
Head of Accounting and Finance


*VIETGUYS J.S.C.*
*Mobile Marketing Solutions*

*Mobile: *0939 208 999
*Email*:  chi.truong@vietguys.biz
*Teams:* chitruong1582@gmail.com
*Address*: 8th floor, HBT Building, 456 Hai Ba Trung
<https://www.google.com/maps/search/456+Hai+Ba+Trung?entry=gmail&source=g> St.,
Tan Dinh Ward,  HCMC.
*Tel*: (028) 7300 8027   ||   *Fax*: (028) 39311998   ||  *Website*:
www.vietguys.biz
<https://vietguys.biz/?utm_source=newsletter&utm_medium=banner&utm_campaign=vgs_email>

CONFIDENTIALITY NOTICE: This e-mail, including any attachments, is for the
sole use of the intended recipient(s) and may contain confidential and
privileged information. Any unauthorised review, use, disclosure or
distribution is prohibited. If you are not the intended recipient, please
contact the sender by reply e-mail and destroy all copies of the original
message. The information contained within is confidential and protected
from disclosure. Unauthorized viewing or disclosure of this information is
neither permitted nor authorized. Thank you!
[image:
https://www.vietguys.biz/?utm_source=email&utm_medium=banner&utm_campaign=vgs_all_services]
<https://www.vietguys.biz/?utm_source=email&utm_medium=banner&utm_campaign=vgs_all_services>

On Fri, Oct 23, 2026 02:39 PM, Koji Kabumoto <koji.kabumoto@accrete-inc.com>
wrote:

> Dear Chi san,
>
> Thank you very much for your understanding and support on this matter.
>
> Best regards,
>
> Koji Kabumoto
>
> 2026年10月23日(金) 14:20 Chi Trương Thị Mỹ <chi.truong@vietguys.biz>:
>
>> Dear Kabumoto-san
>> cc CK-san
>>
>> Regarding these matters, Kha-san and Dung-san made the decisions and
>> plans last time.
>> My role was simply to compile reports based on their requirements.
>> However, given the current situation, I will use the existing information
>> to put together research materials that meet your needs, and I will provide
>> them to you next week.
>> Best regards.
>>
>> *Ms. CHI TRUONG THI MY (CPA)*
>> Head of Accounting and Finance
>>
>>
>> *VIETGUYS J.S.C.*
>> *Mobile Marketing Solutions*
>>
>> *Mobile: *0939 208 999
>> *Email*:  chi.truong@vietguys.biz
>> *Teams:* chitruong1582@gmail.com
>> *Address*: 8th floor, HBT Building, 456 Hai Ba Trung
>> <https://www.google.com/maps/search/456+Hai+Ba+Trung?entry=gmail&source=g> St.,
>> Tan Dinh Ward,  HCMC.
>> *Tel*: (028) 7300 8027   ||   *Fax*: (028) 39311998   ||  *Website*:
>> www.vietguys.biz
>> <https://vietguys.biz/?utm_source=newsletter&utm_medium=banner&utm_campaign=vgs_email>
>>
>> CONFIDENTIALITY NOTICE: This e-mail, including any attachments, is for
>> the sole use of the intended recipient(s) and may contain confidential and
>> privileged information. Any unauthorised review, use, disclosure or
>> distribution is prohibited. If you are not the intended recipient, please
>> contact the sender by reply e-mail and destroy all copies of the original
>> message. The information contained within is confidential and protected
>> from disclosure. Unauthorized viewing or disclosure of this information is
>> neither permitted nor authorized. Thank you!
>> [image:
>> https://www.vietguys.biz/?utm_source=email&utm_medium=banner&utm_campaign=vgs_all_services]
>> <https://www.vietguys.biz/?utm_source=email&utm_medium=banner&utm_campaign=vgs_all_services>
>>
>>
>> On Fri, Oct 23, 2026 at 9:37 AM Koji Kabumoto <
>> koji.kabumoto@accrete-inc.com> wrote:
>>
>>> Dear Chi san,
>>> cc: CK san
>>>
>>> Thank you for your assistance and for taking the time to support this
>>> matter.
>>>
>>> The new Ks Lab has requested documentation supporting the three-year
>>> business plan referenced in this material, specifically evidence that
>>> substantiates the assumptions and expectations on which the plan was based
>>> at the time it was prepared. Their focus is not on whether the business
>>> plan was ultimately achieved, but rather on whether there was a reasonable
>>> basis for the projections when they were made.
>>>
>>> The background to this request is that, as I may not have explained
>>> clearly before, Accrete recorded an impairment loss on the goodwill
>>> associated with VGS at the end of 2024. Ks Lab would now like to reconfirm
>>> whether the amount of that impairment was sufficient.
>>>
>>> Their observation is that, for impairment testing purposes, it would not
>>> have been sufficient to rely solely on the business plan prepared by VGS.
>>> Rather, the underlying assumptions and the probability of achieving the
>>> projected results should also have been evaluated. They believe that the
>>> business plan itself does not provide enough evidence to support those
>>> assumptions.
>>>
>>> Examples of the supporting documentation they are looking for include:
>>>
>>> - Revenue forecasts derived from market size, market growth rates, and
>>> anticipated market share;
>>> - Specific initiatives intended to improve profitability and margins;
>>> - Expected increases in purchases from existing customers; and
>>> - Lists of prospective customers that management reasonably expected to
>>> win.
>>>
>>> I fully understand that this may be challenging, particularly given that
>>> several key personnel, including former CEO Kha, are no longer with the
>>> company. However, I would greatly appreciate it if you could review any
>>> legacy files or documents that may help substantiate these assumptions.
>>>
>>> Thank you very much for your cooperation.
>>>
>>> Best regards,
>>>
>>> Koji Kabumoto
>>>
>>> 2026年10月20日(火) 17:01 Chi Trương Thị Mỹ <chi.truong@vietguys.biz>:
>>>
>>>> Hi Sakaue
>>>> I have attached the file you requested below.
>>>> I am currently working on gathering all the data and explanations
>>>> requested by KS Lab and will send them to you as soon as possible.
>>>> Since I officially joined Vietguys at the end of November 2024, I have
>>>> had to restructure the data from previous years to ensure it is presented
>>>> clearly.
>>>> Thanks
>>>>
>>>>
>>>> *Ms. CHI TRUONG THI MY (CPA)*
>>>> Head of Accounting and Finance
>>>>
>>>>
>>>> *VIETGUYS J.S.C.*
>>>> *Mobile Marketing Solutions*
>>>>
>>>> *Mobile: *0939 208 999
>>>> *Email*:  chi.truong@vietguys.biz
>>>> *Teams:* chitruong1582@gmail.com
>>>> *Address*: 8th floor, HBT Building, 456 Hai Ba Trung
>>>> <https://www.google.com/maps/search/456+Hai+Ba+Trung?entry=gmail&source=g> St.,
>>>> Tan Dinh Ward,  HCMC.
>>>> *Tel*: (028) 7300 8027   ||   *Fax*: (028) 39311998   ||  *Website*:
>>>> www.vietguys.biz
>>>> <https://vietguys.biz/?utm_source=newsletter&utm_medium=banner&utm_campaign=vgs_email>
>>>>
>>>> CONFIDENTIALITY NOTICE: This e-mail, including any attachments, is for
>>>> the sole use of the intended recipient(s) and may contain confidential and
>>>> privileged information. Any unauthorised review, use, disclosure or
>>>> distribution is prohibited. If you are not the intended recipient, please
>>>> contact the sender by reply e-mail and destroy all copies of the original
>>>> message. The information contained within is confidential and protected
>>>> from disclosure. Unauthorized viewing or disclosure of this information is
>>>> neither permitted nor authorized. Thank you!
>>>> [image:
>>>> https://www.vietguys.biz/?utm_source=email&utm_medium=banner&utm_campaign=vgs_all_services]
>>>> <https://www.vietguys.biz/?utm_source=email&utm_medium=banner&utm_campaign=vgs_all_services>
>>>>
>>>>
>>>>
>>>> <https://www.avast.com/sig-email?utm_medium=email&utm_source=link&utm_campaign=sig-email&utm_content=webmail>
>>>> Virus-free.www.avast.com
>>>> <https://www.avast.com/sig-email?utm_medium=email&utm_source=link&utm_campaign=sig-email&utm_content=webmail>
>>>> <#m_2654129547783430827_m_-5284737438527957213_m_3848370457539263743_m_-1917940977656162056_m_5796082589368495633_m_-6130936989720765232_DAB4FAD8-2DD7-40BB-A1B8-4E2AA1F9FDF2>
>>>>
>>>> On Tue, Oct 20, 2026 at 12:14 PM Shiho Sakaue <
>>>> shiho.sakaue@accrete-inc.com> wrote:
>>>>
>>>>> Chi-san,
>>>>>
>>>>> Apologies for the additional request, but I have been asked to provide
>>>>> the document titled "Strategy & Business Performance Review November 2024"
>>>>> that was shared in 2024.
>>>>>
>>>>> Could you please prioritize sending this over, if possible?
>>>>>
>>>>> Best Regards,
>>>>>
>>>>> 2026年10月19日(月) 5:59 Shiho Sakaue <shiho.sakaue@accrete-inc.com>:
>>>>>
>>>>>> Dear Chi-san,
>>>>>>
>>>>>> Thank you for your message.
>>>>>>
>>>>>>
>>>>>> *1. Matter Mentioned in the Parent Company's Board Minutes*⇒ We are
>>>>>> currently looking into this.
>>>>>>
>>>>>>
>>>>>> *2. Supporting Documents for Impairment of Customer-Related
>>>>>> Intangible Assets*⇒ As the documentation submitted in previous years
>>>>>> was insufficient, we are currently coordinating with Ks Lab. to gather the
>>>>>> necessary supporting evidence. We will get back to you once this process is
>>>>>> complete.
>>>>>>
>>>>>>
>>>>>> Apologies for the additional request, but we have received the
>>>>>> following items from Ks Lab. Could you please look into them, despite your
>>>>>> busy schedule?
>>>>>>
>>>>>>
>>>>>> *1. Question/Request 1*We have received the attached "VGS_IFRS
>>>>>> Package Question List" (containing 11 items, in both Japanese and English)
>>>>>> from the audit firm. Could you please provide responses to these by Friday,
>>>>>> October 23rd?
>>>>>>
>>>>>>
>>>>>> *2. Request to resend 2Q documentation*It appears that the file
>>>>>> "2Q.26 - VGS - WTB convert IFRS - 30.06.2026 - v2.xlsb" cannot be opened in
>>>>>> the audit firm's environment. Could you please resend it in .xlsx format?
>>>>>>
>>>>>>
>>>>>> Best Regards,
>>>>>>
>>>>>>
>>>>>>
>>>>>>
>>>>>> 2026年10月15日(木) 22:43 Chi Trương Thị Mỹ <chi.truong@vietguys.biz>:
>>>>>>
>>>>>>> Dear Sakaue-san,
>>>>>>>
>>>>>>> I have received all the information you requested and will proceed
>>>>>>> accordingly.
>>>>>>>  I will arrange for the signing of an addendum with EY—involving an
>>>>>>> additional fee of 6,000 USD—and will provide support for all audit-related
>>>>>>> requirements.
>>>>>>> However, we have received some questions from EY Vietnam:
>>>>>>>
>>>>>>> *1. Matter Mentioned in the Parent Company's Board Minutes*
>>>>>>>
>>>>>>> Ks Lab. mentioned that the parent company's board minutes include a
>>>>>>> reference to a possible situation where parties related to VGS may have
>>>>>>> operated the business using funds provided by a third party.
>>>>>>>
>>>>>>> *2. Supporting Documents for Customer-Related Intangible Asset
>>>>>>> Impairment*
>>>>>>>
>>>>>>> Ks Lab. is looking for supporting documents related to the
>>>>>>> impairment of customer-related intangible assets recognized by the parent
>>>>>>> company in prior years.
>>>>>>>
>>>>>>> => They asked us to check whether any related documents, analyses,
>>>>>>> or emails may still be available. If anyone is aware of such materials,
>>>>>>> please let me know.
>>>>>>>  I would like to know how Accrete has responded to and addressed
>>>>>>> these points, so that I can ensure our replies are consistent and that the
>>>>>>> audit report can be finalized without posing any risks to Accrete.
>>>>>>>
>>>>>>> Best regards.
>>>>>>>
>>>>>>> *Ms. CHI TRUONG THI MY (CPA)*
>>>>>>> Head of Accounting and Finance
>>>>>>>
>>>>>>>
>>>>>>> *VIETGUYS J.S.C.*
>>>>>>> *Mobile Marketing Solutions*
>>>>>>>
>>>>>>> Mobile: 0939 208 999
>>>>>>> Email:  chi.truong@vietguys.biz
>>>>>>> Teams: chitruong1582@gmail.com
>>>>>>> *Address*: 8th floor, HBT Building, 456 Hai Ba Trung
>>>>>>> <https://www.google.com/maps/search/456+Hai+Ba+Trung?entry=gmail&source=g> St.,
>>>>>>> Tan Dinh Ward,  HCMC.
>>>>>>> *Tel*: (028) 7300 8027   ||   *Fax*: (028) 39311998   ||  *Website*
>>>>>>> : www.vietguys.biz
>>>>>>> <https://vietguys.biz/?utm_source=newsletter&utm_medium=banner&utm_campaign=vgs_email>
>>>>>>>
>>>>>>> CONFIDENTIALITY NOTICE: This e-mail, including any attachments, is
>>>>>>> for the sole use of the intended recipient(s) and may contain confidential
>>>>>>> and privileged information. Any unauthorised review, use, disclosure or
>>>>>>> distribution is prohibited. If you are not the intended recipient, please
>>>>>>> contact the sender by reply e-mail and destroy all copies of the original
>>>>>>> message. The information contained within is confidential and protected
>>>>>>> from disclosure. Unauthorized viewing or disclosure of this information is
>>>>>>> neither permitted nor authorized. Thank you!
>>>>>>> [image:
>>>>>>> https://www.vietguys.biz/?utm_source=email&utm_medium=banner&utm_campaign=vgs_all_services]
>>>>>>> <https://www.vietguys.biz/?utm_source=email&utm_medium=banner&utm_campaign=vgs_all_services>
>>>>>>>
>>>>>>>
>>>>>>> On Thu, Oct 15, 2026 at 8:16 PM Shiho Sakaue <
>>>>>>> shiho.sakaue@accrete-inc.com> wrote:
>>>>>>>
>>>>>>>> Chi-san,
>>>>>>>>
>>>>>>>> I hope you are doing well.
>>>>>>>>
>>>>>>>> I am writing to request your assistance with matters relating to
>>>>>>>> our financial closing and audit procedures.
>>>>>>>>
>>>>>>>>
>>>>>>>> ***Background***Although we are currently in the middle of the
>>>>>>>> fiscal year, our company has appointed a new audit firm. As a result, the
>>>>>>>> new auditors have requested additional reviews and confirmations regarding
>>>>>>>> prior-year financial statements and audits, as well as further procedures
>>>>>>>> for the current fiscal year.
>>>>>>>>
>>>>>>>>
>>>>>>>> ***Information to Share***
>>>>>>>> ① FY2025 (Year Ended December 2025) Audit Report
>>>>>>>> We will provide our new auditors with your company's audit report
>>>>>>>> for the fiscal year ended December 2025.
>>>>>>>>
>>>>>>>> We intend to submit the same documents that were previously
>>>>>>>> provided to our former auditors.
>>>>>>>>
>>>>>>>> Our new auditors may have additional questions or requests for
>>>>>>>> clarification. If so, we may need to contact you for further information,
>>>>>>>> and we would appreciate your cooperation.
>>>>>>>>
>>>>>>>> Regarding the audit fees, we understand that EY Vietnam has
>>>>>>>> confirmed that no additional fees will be required if the signed audit
>>>>>>>> reports and related documents previously submitted to our former auditors
>>>>>>>> are shared with our new audit firm.
>>>>>>>>
>>>>>>>> We therefore plan to proceed on this basis.
>>>>>>>>
>>>>>>>>
>>>>>>>> ② Q2 Audit
>>>>>>>> The Q2 audit by our new audit firm has not yet commenced.
>>>>>>>>
>>>>>>>> We will submit the Q2 financial information to the new auditors. As
>>>>>>>> with the FY2025 report, they may have additional questions or requests for
>>>>>>>> clarification.
>>>>>>>>
>>>>>>>> We would appreciate your assistance should any such questions arise.
>>>>>>>>
>>>>>>>>
>>>>>>>> ③ Q3 Review Requirements
>>>>>>>> Following the Q2 audit, we will proceed with the Q3 financial
>>>>>>>> closing and related audit procedures.
>>>>>>>>
>>>>>>>> As Q3 is now subject to a review by our new audit firm, EY Vietnam
>>>>>>>> will also need to perform review procedures on your company's Q3 financial
>>>>>>>> information.
>>>>>>>>
>>>>>>>> In this regard, we would appreciate your assistance with the
>>>>>>>> matters outlined below.
>>>>>>>>
>>>>>>>>
>>>>>>>>
>>>>>>>> ***Requests for Your Assistance***① Contractual Arrangements
>>>>>>>> Although our company has changed its audit firm, we understand that
>>>>>>>> the existing engagement agreement with EY Vietnam can remain in effect, as
>>>>>>>> it does not specify the name of the group auditor.
>>>>>>>>
>>>>>>>> However, since Q3 is now subject to an auditor's review, could you
>>>>>>>> please coordinate with EY Vietnam to arrange an addendum to the existing
>>>>>>>> engagement agreement covering the additional Q3 review fee of USD 6,000?
>>>>>>>>
>>>>>>>> ② Q3 Review and Audit Schedule
>>>>>>>> Our previous understanding was that the Q3 financial information
>>>>>>>> would be available around November 4, assuming no review procedures were
>>>>>>>> performed by EY Vietnam.
>>>>>>>>
>>>>>>>> Could you please check with EY Vietnam regarding the revised
>>>>>>>> schedule if they perform the Q3 review?
>>>>>>>>
>>>>>>>> Our new auditors have apparently made an initial inquiry with EY
>>>>>>>> Vietnam and were informed that the Q3 review might not be completed until
>>>>>>>> around the end of November.
>>>>>>>>
>>>>>>>> However, we would greatly appreciate it if the reviewed Q3
>>>>>>>> financial information could be provided as early as possible, ideally by
>>>>>>>> around November 20.
>>>>>>>>
>>>>>>>> Could you please also discuss this timeline with EY Vietnam and
>>>>>>>> confirm whether an earlier completion date would be feasible?
>>>>>>>>
>>>>>>>> We apologize for the additional work and inconvenience caused by
>>>>>>>> these changes and sincerely appreciate your understanding and cooperation.
>>>>>>>>
>>>>>>>> Thank you very much for your continued support.
>>>>>>>>
>>>>>>>> Best regards,
>>>>>>>>
>>>>>>>>
>>>>>>>> --
>>>>>>>> ーーーーーーーーーーーーーーーー
>>>>>>>> 株式会社アクリート
>>>>>>>> 経営管理本部 財務経理部 部長
>>>>>>>> 坂上 志歩
>>>>>>>>
>>>>>>>> 〒101-0052
>>>>>>>> 東京都千代田区神田小川町3丁目28-5
>>>>>>>> axle御茶ノ水301
>>>>>>>>
>>>>>>>> TEL：050-5369-3777
>>>>>>>> FAX：03-6695-2111
>>>>>>>> 携帯：070-1505-7338
>>>>>>>> Mail：shiho.sakaue@accrete-inc.com
>>>>>>>> URL：https://www.accrete-inc.com
>>>>>>>> ーーーーーーーーーーーーーーーー
>>>>>>>>
>>>>>>>
>>>>>>
>>>>>> --
>>>>>> 株式会社アクリート
>>>>>> 経営管理本部 財務経理課
>>>>>> 坂上 志歩
>>>>>>
>>>>>
>>>>>
>>>>> --
>>>>> 株式会社アクリート
>>>>> 経営管理本部 財務経理課
>>>>> 坂上 志歩
>>>>>
>>>>