The TA$\times$4 upgrade, which has been ongoing since a portion of the detectors were newly installed in 2019, aims to reveal the origin of UHECRs by expanding the detection area of the Telescope Array (TA) experiment by a factor of four and increasing the number of observed events. In the analysis of the TA$\times$4 surface detector array (TA$\times$4 SD) data, we extended the zenith angle limit of the energy estimation table generated from Monte Carlo simulation (MC) from 55 to 70 degrees, in order to increase the detector sensitivity further. We also compared the results from observed data and simulation for each parameter obtained using the extended reconstruction method and confirmed that there were no significant discrepancies between them. Furthermore, we measured the energy spectrum, using large zenith angle events up to 65 degrees in zenith angle, based on three years of the TA$\times$4 SD data.