This is summary of my review.
I suggest you to let concern people which join interview review this draft.
I have impression that KPMG assumes hat we, MHM buy main raw material from
related party(PRM) and make product from it and sell to related party(MCI).
In fact, We, MHM buy small part of materials from PRM and sell our products
which are delivered customers in Japan to MCI.
PRM is same as 3rd party supplier for us because PRM belongs to different business
sector. PRM also treat with MHM as third party.