To rectify these issues, Align Partners’ letter proposes eight strategic measures, including transitioning to ROR-based management, implementing a capital policy targeting a 50% total payout ratio, and immediately retiring the 12.6% treasury share balance. The proposal also demands the cessation of unfair intra-group transactions, a transition to a joint trademark ownership model, and institutional reforms such as separating the CEO and Board Chair roles. A formal response and an updated “Value-up” plan are requested by March 6, 2026.