Clément Messerlin

· Strategy: Collaborated closely with the CEO during the Covid crisis to develop a robust strategy (double the sales in two years). · Cash Management: Streamlined tracking processes for operational expenditures, improving visibility into spending habits that informed better budgetary decisions moving forward into strong post Covid growth phase. · Financials: Formulated comprehensive financial analysis processes that identified key business risks; findings led to actionable strategies addressing three major vulnerabilities. · Gross Margin: Revamped Cost of Goods Sold (COGS) methodology in collaboration with KPMG, optimizing production processes to achieve a gross margin improvement of $100K annually for the company. · Budgeting: Created comprehensive detailed budgets and 5-year business plans aligned with the strategy. · Selling Process: Spearheaded engagement efforts with key stakeholders, enhancing transparency which directly contributed to securing complete Vendor Assistance, Vendor Due Diligence, Information Memorandum preparation, and Data Room management within a few months.

· Tax: - USA: Sales Tax Voluntary Disclosure Agreement (VDA) and implementation of the Sales Tax in 12 States. - Indonesia: Led initiatives to restructure Financial documentation procedures - Conducted Transfer Pricing Study, Implement SOPs for accurate monthly/yearly tax reporting; Handle four Tax Letters (SP2DK) and Audits. - Addressed the Permanent Establishment at the Group Level, alerting on substantial tax risk. · Human Resources: - Reorganized, train and lead the Finance & Accounting Team for post Covid growth (from 5 to 17 team members), resulting in increased productivity. - Established a comprehensive Indonesian Payroll Process that ensured accurate calculations of employee salaries, including BPJS social charges, and tax computation, facilitating compliance with local regulations for over 800 employees. - Directed Group HR administration (excluding Indonesia) to ensure strict adherence to French and US labor laws, reducing employees complains by 50%. · Legal: - Cooperated with experienced corporate lawyers regarding the establishment of revised contract standards, contributing towards improved organizational accountability and an estimated decrease in litigation instances. - Registered new retails shops in France and US government agencies.

Double position while being based in Indonesia for Sophie Paris Indonesia. Sophie Paris Indonesia - Yearly Budgeting and Monthly Forecasting (Profit and Loss, Cash Flow), - Monthly Group Consolidation (Balance Sheet, Profit & Loss and Cash Flow Statement) versus Previous Year and Budget : implementation of the full process from review and correction of local reporting package, inter-company reconciliation, elimination entries and finalization of the Consolidation file. - Preparation of Monthly Group Business Review Presentation for Management and Shareholders (Finance and non-finance), - Cost Saving Plan, - Any management request to foresee the cost impact of new strategies or new programs. Holdings Companies (Seychelles, Singapore, Hong-Kong) - Catching-up on the last three years External Audits and the following, - All tax matter in relation with Local Tax Consultants, - Transfer Pricing document in relation to the intra-group Royalties related to Trademark (in relation with DEMPE), - Advance Ruling from Inland Revenue Department of Hong-Kong, - Capital restructuration : Capital Increase and new Shareholding in the various Structures of the group - All legal aspects of the Holdings (Shareholders/Director resolutions in relation with the Corporate Secretary), - All Finance and Accounting aspects, - Yearly Bank Reviews. Affiliates /International. - same as previously

Double position while being based in the Philippines for Sophie Paris Philippines. 1. Finance Manager - Sophie Paris Philippines, Inc (Finance Team - 9 people) - Upgrade the Finance Department to next level : recruitment and internal training, - Correction and reconciliation of the books (all ledgers) within 4 months time, - Monitor the day-to-day financial operations, - Daily monitoring of Cash Flow - Supervise and review of the Financials for accuracy and identify areas of improvement and cost savings, and analysis versus Last Year and Budget. - Production of Budget and Forecast, - Monthly report and analysis (Sales, Gross Margin per category of products, inventory...) - Cost Control - Develop, maintain and update policies, mostly related to Finance - HR : Review of the bi-monthly payroll, Implement Payroll utilizing Ms. Excel with proper Tax, Computation of the Yearly Alfalist, Review of employment contracts, Support on HR SOPs - Liaise with Auditors, tax consultant, banks and attorney when needed, - Handle Letter of Authorities (LOA / Tax Audit). 2. International Finance Controller - As per previous Description below, plus : - Group Consolidation (Profit and Loss Only), - Supervising the Monthly closing of the Singapore and Hong-Kong Holdings.

Sophie Paris Indonesia International - Same Job Description as per previously - Feasibility Study / Budget for opening of Sophie Paris Thailand and Turkey, - Creation of the Singapore and Hong-Kong Accounting files. Indonesia Finance and Internal Control - Implementation of Business Intelligence online Reports (before rolling-up in Affiliates), - Group Consolidation (Profit & Loss only) considering the new Group Structure, - Yearly detail budget Creation (Top to Bottom Line), - Internal Control (team of 2 people) based on other request departments : on the field audit/investigation before coming up with proposal and SOP. - Monitoring of the company KPI's -

Double position while being based in Malaysia for Sophie Paris Malaysia. 1. Interim Finance Manager, for Sophie Paris Malaysia, while the Finance Manager was on Maternity Leave. - Full Finance oversight - Maintaining the processes, report and timeline settled by previous Finance Manager (Closing of the Financial Statements, payment, cash flow management, reporting of taxes...) - Audit of the processes and results of the Company for the consideration of the actual Finance Manager upon her return. - Learning of use of ERP Accpac for future implementation in the Philippines. 2. International Finance Manager - as per previous Description below.

International Role, but based in the Philippines, in order to keep supporting the Philippine affiliate. - Support of Sophie Paris Morocco and the newly Open Sophie Paris Vietnam and the upcoming Sophie Paris Malaysia. - Implementation of a Group Chart of Account, considering some local requirements, in view of future consolidation. - Implementation of standard reporting Templates (SOP forms, Financial Statements & schedules, various reports...), in relation sometimes with IT teams to easily get some database. - Duplicating any new Finance rules from Head Office to Affiliates, and making sure they comply, - Assistance in providing information for the Due Diligence in view of the investment of a Private Equity the following year. - Supervising Budget and Forecasting, - Detail review of the accuracy of the Monthly Profit and Loss / Balance Sheet - Managing and Assisting the Finance Managers of Philippines/Morocco/Vietnam/Morocco in any issues they may encountered, financially, tax and operation-wise, making sure of the Financial impact of any new strategy, before advising the Managing Director.

Sophie Paris Philippines : - Duplication of Head-Office SOP (Non-Inventory purchases, Cash-Advance, Stock Adjustments...), - Understand in detail all the current flow of Information and see impacts on the Financials, in order to - Implement proper system to get accurate Financial Statements, due to two system co-existing and team misunderstanding - Reorganize and train team based on new requirements, - Implement Head Office basic Reports, - Empower Finance in the Decision Making process, providing clear data analysis to the Management, - Handle Two Letters of Authorities (LOA / Tax audits), Head-Office Task : - Supervising Finance Staff in Shenzhen - All Operation of Sophie Martin France

- Implementation of the accounting in the Representative Office in Shenzhen and its head office in Hong-Kong, as well as Sophie Martin France - Full audit of the systems, reporting and financials of Sophie Paris Morocco and Philippines, and proposal of areas of improvements, - Finance and Accounting Manual of Standard Operating Procedures.

- Participation in drafting the specifications (scope and purpose of the project) - Support the implementation of the project - Layout creation for reporting - Tests (Scenarios, achievement tests, error identification, correction plan) - Validation and go ahead => Development and implementation of an ERP (SAP BCS SEM tool) for the consolidation process and availability of data for operational reporting (BW)

- Development of a sustainable Cross-Border Tourism between Costa Rica and Nicaragua - Interviews of community members, local SMEs, municipalities and alliance organizations in order to come up with recommendations - SWOT analysis - Cost and benefit analysis - Recommendations to create a Unique Selling Proposition

Audit Mission ("CAC") - Internal control: control of the enforcement of company standards and procedures Conducting interviews to gather information - Verifying information flow and accuracy of data - Test achievement (Reconciliation, cut-off) - Year-end Stock Take - Participation in drafting the final Financial Statement audit report - Certifying the accuracy of financial accounts and making recommendations