Progress Pitch.

Abu Huzaifah Bidin
Syafri M Yunus

PART-TIME PARTNERSJamalee Bashah
M Haniff Nasir

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01 / CUSTOMER SEGMENT

Our initial customer thesis: help sustainability teams move beyond disclosure to measurable business value.

PRIMARY BEACHHEAD

Large enterprises & PLCs

PRIMARY USERSustainability manager

DECISION PARTNEROperations & plant teams

BUSINESS SPONSORTo be identified

VALUE MEASUREOperational cost / ROI

PROBLEM STATEMENT · TO VALIDATE

“Sustainability managers at large enterprises & PLCs are struggling to turn data from sustainability reporting into analytical insights that demonstrate measurable business returns.”

Customer pain hypothesis — not yet proven

FLOW'S OPPORTUNITY

Data Collection

→

Data Consolidation

→

Reporting

→

Analysis

→

Insights & Value

Source: FLOW customer discovery workbook · As of 26 Oct 2026

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02 / TESTING & INTERVIEWS

Three hypotheses under test.

12 conversations held

02 interviews planned

00 commercial validations

H01

ENTERPRISE · ANALYTICAL INSIGHTS

Sustainability managers at large enterprises & PLCs struggle to turn reporting data into analytical insights that demonstrate measurable business returns.

Early signal: GTS describes difficult what-if modelling; other PLC priorities are mixed.

H02

SMES · ANALYTICAL INSIGHTS

SME business owners struggle to turn sustainability reporting data into analytical insights that demonstrate measurable business returns.

Early signal: one petrol-station operator highlighted staffing and payroll costs.

H03

GREEN SMES · EUROPEAN MARKET ACCESS

SME business owners in the green space have faced restrictions from European investors and customers due to a lack of visible sustainability evidence.

Investor and customer restrictions remain to be validated.

Source: Stakeholder Map, Interview Log & Hypothesis Tracker · 26 Oct 2026

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03 / INTERVIEW FINDINGS

Which sustainability reporting stages are more challenging?

Interview signals currently cluster around data collection, consolidation, and analytics.

DATA COLLECTION

SD GuthrieJCorpDownstreamRMTPETRONAS RetailSK Intellix

DATA CONSOLIDATION

SD GuthrieJCorpDownstreamRMTPETRONAS RetailSK Intellix

REPORTING

No signal recorded

ANALYTICS

PRSBPETRONAS GTSSD Guthrie

INSIGHTS & VALUE

PRSBPETRONAS GTS

DIFFERENT SIGNAL · OPEX PRESSURE

PETRONAS service station and Patriots Holding identify high operating expenditure, particularly manning costs, as their biggest current challenge.

EUROPEAN CUSTOMER STANDARDS · H03

AcikVegan is looking into sustainability reporting to meet European customer standards.

Source: Interview findings mapped to the FLOW value chain · 26 Oct 2026

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04 / LEARNINGS & NEXT STEPS

What have we learned?

H01 · ENTERPRISEPARTIALLY VALIDATED

Sustainability managers at large enterprises & PLCs struggle to turn reporting data into analytical insights that demonstrate measurable business returns.

Some enterprise interviews support the problem, while priorities differ across organizations.

H02 · SMEDEBUNKED

SME business owners struggle to turn sustainability reporting data into analytical insights that demonstrate measurable business returns.

Current interviews point instead to immediate OPEX pressures, particularly manning costs.

H03 · GREEN SMEPARTIALLY VALIDATED

SME business owners in the green space have faced restrictions from European investors and customers due to a lack of visible sustainability evidence.

Early feedback supports the direction, but more customer interviews are required.

Next hypothesis actions

1Revise H02: Sustainability managers at large enterprises and PLCs struggle to collect and consolidate data for sustainability reporting to meet regulatory requirements.

2Meet additional representatives to validate H01, the revised H02, and H03.

Next customer interviews

01PRefChem02TNB03MPOB04YTL Energy05Nelissa Hilman06nan.ka

Priority order for the next validation cycle.

Source: Hypothesis review and next-interview plan · 26 Oct 2026

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