SMASH & Partners LLC (Head Office: Shinagawa-ku, Tokyo; Representative Partner: Daisuke Mori), a member of the SMASH Group, has fully renovated its official website with the aim of expanding its services and strengthening information dissemination to meet the rapidly increasing needs for cross-border projects and governance enhancement. ■ Website URL https://www.md-cpaoffice.jp/ Designed for Instant Access to Client Needs ■ Background of Renovation and Focus Areas SMASH & Partners was established in 2025, taking over domestic and international listing support and general governance support services from Daisuke Mori Certified Public Accountant Office. It is a consulting firm that is part of the "SMASH Group," led by SMASH International Audit Corporation (HP: https://smash-international.com/), which conducts audits for foreign-affiliated and unlisted companies. SMASH & Partners specializes in the fields of financial reporting, governance, and accounting advisory. Within the SMASH Group, led by Daisuke Mori, a CPA with extensive international experience and author of "The Rules of Overseas Expansion Failure," SMASH & Partners has seen a rapid increase in consultations in the following areas in recent years. With this renovation, we will further strengthen our systems in these focus areas: NASDAQ (US Nasdaq Market) Listing Support J-SOX / US-SOX Implementation Support Support for Governance, Internal Control Systems, and Management of Overseas Subsidiaries ■ Main Service Lineup Domestic IPO Support / NASDAQ Listing Support Internal Audit Support / Internal Control and Governance Implementation Support J-SOX and US-SOX Implementation Support Overseas Subsidiary Management / Internal Audit Support Internal Audit / Overseas SOX Implementation Support for Foreign-Affiliated Companies Audit Support for Directors / Audit Committee Members ■ Highlights of the New Website With this renovation, and embodying our company's aspiration, "To provide overwhelming expertise to compan