What recommendations can be given based on the following Income Statement to improve the financial performance? (please elaborate)

Trial Balance:

\begin{tabular}{l|r|r} \hline Commission Income on Sales & & \\ \hline Less: Expenses & & 10,500,000.00 \\ \hline Commission Expenses & & \\ \hline Commission on Refund & 1,925,000.00 & \\ \hline Shipment Charges & 350,000.00 & \\ \hline Staff Discount & 1,000,000.00 & \\ \hline Call Center Charges & 60,000.00 & \\ \hline Temporary Staff Cost & 500,000.00 & \\ \hline Fuel & 700,000.00 & \\ \hline Company Car Hire Charges & 5,000.00 & \\ \hline Depreciation On Furniture And Fixtures & 3,500.00 & \\ \hline Depreciation On Office Equipment & 400.00 & \\ \hline Stationery and Office Supply & 600.00 & \\ \hline Refreshments & 30,000.00 & \\ \hline Other Office Services and Supplies & 4,000.00 & \\ \hline Support -Outsourced & 4,000.00 & \\ \hline Marketing Expenses & 700,000.00 & \\ \hline Bank Charges & 2,500,000.00 & \\ \hline Net Income I (loss ) & 50,000.00 & \\ \hline \end{tabular} \begin{tabular}{l|r|r} \hline Commission Income on Sales & & \\ \hline Less: Expenses & & 10,500,000.00 \\ \hline Commission Expenses & & \\ \hline Commission on Refund & 1,925,000.00 & \\ \hline Shipment Charges & 350,000.00 & \\ \hline Staff Discount & 1,000,000.00 & \\ \hline Call Center Charges & 60,000.00 & \\ \hline Temporary Staff Cost & 500,000.00 & \\ \hline Fuel & 700,000.00 & \\ \hline Company Car Hire Charges & 5,000.00 & \\ \hline Depreciation On Furniture And Fixtures & 3,500.00 & \\ \hline Depreciation On Office Equipment & 400.00 & \\ \hline Stationery and Office Supply & 600.00 & \\ \hline Refreshments & 30,000.00 & \\ \hline Other Office Services and Supplies & 4,000.00 & \\ \hline Support -Outsourced & 4,000.00 & \\ \hline Marketing Expenses & 700,000.00 & \\ \hline Bank Charges & 2,500,000.00 & \\ \hline Net Income I (loss ) & 50,000.00 & \\ \hline \end{tabular}