The Urgent Need for Change and The Superior Path Forward slide image

The Urgent Need for Change and The Superior Path Forward

MANAGEMENT HAS NO APPARENT OVERSIGHT OF PROFESSIONAL FEES As one example, the Company has bafflingly chosen KPMG as its auditor-resulting in its audit costs nearly tripling over the past five years 2014 Audit Fees = $508,250 PRIVET FUND 2019 Audit Fees = $1,636,379 321% Increase in Audit Fees! 01. 02. 03. 04. 05. UPG STRONGER TOGETHER Meaningful Change is Required at Synalloy ▪ From 2004 - 2015 Synalloy used Dixon Hughes Goodman as its auditor, which is one of the largest accounting firms in the Southeast and among the top 20 largest accounting firms in the nation ▪ In 2014 - the last year Synalloy employed Dixon Hughes Goodman – Synalloy's audit fees amounted to half a million dollars ■ ▪ In 2015, concurrent with relocating the headquarters to Richmond and building out a corporate infrastructure, Mr. Bram decided to retain one of the largest accounting firms the world - KPMG Immediately, Synalloy's accounting fees doubled, and they have been steadily rising ever since - reaching $1.6 million in 2019 ■ In Synalloy's most recent proxy statement, KPMG's 2019 audit fees were shown to be more than 321% of what they were prior to switching to KPMG only five years ago As a $100 million market cap public company, Synalloy does not need to be paying for the same accounting firm that audits General Electric and Wells Fargo ▪ Audit costs have surely risen during the past five years, but nowhere close to this amount 1. Note: Universal Stainless ("USAP") the most recent public company that Mr. Bram had tried to acquire in what he deemed to be a "merger of equals" is roughly similarly sized to Synalloy; USAP employs a mid-size auditing firm and its 2019 total audit fees were only $413,560 48
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