You can reset to factory settings in the Settings/System/Reset options/Clear all data menu.
If you are unable to access the settings, you can try the solution below.
For Android 10 and 12 (SP08):
To revert to factory settings, switch the tablet on with power and VOL + (keep it pushed till the “Select Boot Mode” menu appears). Choose “Recovery” with VOL + and confirm with VOL -.
When a “no command” screen appears, push simultaneously VOL + and power (about 5 seconds). In the following menu, navigate with VOL + and – and select “wipe data / factory rest”. Push “power” to confirm, select “Factory data reset” and confirm with the power button. When it’s done, select the reboot mode.
For Android 11 (SP10AS):
To revert to factory settings, switch the tablet on with power and VOL – (push it for about 10 seconds, as long as you feel a vibration). When a “no command” screen appears, push simultaneously VOL + and power. In the following menu, navigate with VOL + and – and select “wipe data / factory rest”. Push “power” to confirm, select “Factory data reset” and confirm with the power button. When it’s done, select the reboot mode.
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Happy boating!