Product Liability

Sustainability

Product Liability

Supply chain sustainability and management

The company strives to earn the trust of customers through experience, expertise, and business ethics. We work closely with farmers, cooperatives, factories, exporters, companies, businesses, NGOs, and public institutions to promote sustainable production methods. Maintaining a continuous and uninterrupted supply of production resources is the goal of ACBT in building strong business relationships with its raw material suppliers. We participate in various associations that provide long-term, reliable, and secure raw material supplies to ensure our production output remains unaffected. We support supplier diversification, hoping to provide more opportunities to cooperate with different manufacturers and help reduce costs through healthy competition. Supplier selection will be based on individual strengths, product quality, expertise, and support services.

Supply Chain Management

We believe that a responsible procurement strategy is an important first step towards corporate sustainability. In addition to continuously monitoring suppliers’ performance in quality, delivery, and environmental protection, we are gradually incorporating human rights management into supplier evaluation and cooperation requirements to fulfill our human rights commitments. This includes prohibiting forced labor, child labor, discrimination, and harassment, and requiring suppliers to commit to upholding the human rights principles outlined in global charters, such as the Universal Declaration of Human Rights and the International Labor Organization Core Conventions.

Supplier Management Process

Supplier performance evaluation：

Rating & Score Year		Annual evaluation
Rating & Score Year		A (13～15)	B (10～12)	C (7～9)	D (6 or less)
2024 Top 20 suppliers		20	0	0	0

Note：Partnership termination evaluation will be conducted for class D suppliers

Local Procurement

All fertilizers require raw materials such as urea, phosphate rock powder, potassium chloride, borax, ammonium phosphate, ammonium chloride, dolomite powder, and organic matter (cocoa shell residue, coffee grounds, or palm kernel residue). With the exception of raw materials unavailable locally, ACBT prioritizes sourcing products from Malaysia in all procurement processes, actively supporting the development of local businesses, promoting job creation, and collaborating with local communities to build shared economic prosperity.

Proportion of Spending on Local Suppliers

Location	Type	Procurement Amount	Local Procurement Amount	Local Procurement Ratio
	Malaysia	Raw materials	97,681	31,523	32%
		Packaging materials	4,230	3,210	76%
		Others	8,610	6,877	80%
Total		110,521	41,610	38%

Note: The organization's definition of "local" geography: Malaysia

Product Quality Management

We understand that product quality is the cornerstone of sustainable business operations and the key to maintaining customer trust and market competitiveness. Therefore, we uphold the principle of "quality first" and have established a systematic quality management system. From raw material intake to the final shipment of finished products, we have fully implemented standardized processes and rigorous internal controls to ensure that every batch of products meets our high-quality standards. In light of the Company’s strong commitment to and proven results in product quality control, all operations in 2024 adhered to relevant regulations and there were no health and safety violations related to products or services. We have fully adopted and comply with ISO 9001 quality management system standards, establishing a comprehensive internal quality control policy centered on prevention and continuous improvement. All quality management activities are based on technical specifications, operating instructions, and internal standards to ensure that all operations are performed according to established procedures and documented guidelines.

Quality Management System and Policy

Customer Satisfaction Management

We view "customer satisfaction" as the core foundation of our business and brand trust, and we are dedicated to meeting our customers’ diverse needs with high-quality products and comprehensive services. To systematically understand customer feedback and market expectations, we conduct customer satisfaction surveys annually, covering areas such as product quality, delivery efficiency, technical support, and after-sales service. The survey results will be used as a key foundation for internal improvement plans and resource allocation to continuously optimize customer experience and strengthen customer relationships.

Customer Complaint Handling Mechanism

To effectively address customer complaints and enhance service quality, ACBT has established a comprehensive customer complaint management process. According to the SOP for handling customer complaints, upon receipt of a customer complaint, the QC Department will log the case and create a complaint form for tracking and management. The case requires review and assignment by the general manager to the relevant department for investigation and resolution. The responsible unit shall complete a preliminary response within 48 hours, provide a root cause analysis, and propose specific improvement measures to ensure effective problem resolution. For systematic issues, continuous tracking and preventive improvement will be incorporated into quality management meetings, and regular internal training conducted to enhance response capabilities. All customer complaint data is included in statistical and archival management and serves as a basis for future operational improvements and risk prevention. In response to the primary causes of customer complaints, the Company has implemented several significant improvement measures, including:

Cooling system upgrade: Introduce new cooling equipment to optimize the molding and curing of granular products and reduce the rate of finished product clumping.

Mixing process optimization: Adjust the equipment and stirring parameters to improve raw material mixing uniformity and ensure consistent nutrient distribution.

Education and training strengthening: Regularly organize quality awareness and operational skill training for production and quality staff to improve quality awareness.

From 2023 to 2024, the number of customer complaints decreased from 13 to 10. The above efforts have effectively lowered the product defect rate and increased customer satisfaction, showcasing ACBT’s commitment to continuous quality improvement