Smart Analytics, Inc. (Headquarters: Minato-ku, Tokyo, Minami Aoyama 3-8-2 Sunbridge Aoyama, Representative Director: Shinichiro Hata, hereinafter "the Company") has entered into a sales agreement with MonsoonSIM, headquartered in Perth, Australia, and will begin offering the experiential learning business simulation "MonsoonSIM" in Japan on July 1, 2026. Concurrently, the Company will launch "Smart MBA," a practical MBA program that uses MonsoonSIM as its core material to cultivate the "management judgment skills" required in the AI era. MonsoonSIM is a cloud-based business simulation that allows users to experience cross-functional corporate activities such as procurement, sales, inventory, finance, marketing, production, and human resources. In addition to providing MonsoonSIM licenses, the Company will support corporate human resource development and practical management education in university education through its practical MBA program, "Smart MBA," which uses the product as its core teaching material. The main target audience includes training for new and junior employees in companies, development of IT solution sales and consultants, development of next-generation leaders, and accounting, management, and marketing education in universities and educational institutions. ■ Background: "Management Judgment Skills" Required in the AI Era With the spread of generative AI, the value of "remembering" knowledge is declining, and the ability to evaluate AI proposals, ask appropriate questions, and make final decisions is becoming increasingly important. While many companies offer opportunities for junior and mid-level employees to learn finance, marketing, operations, and other subjects individually, it is not easy to provide them with the experience of integrating these areas to "make management decisions." In particular, IT solution sales and next-generation leader development require personnel who can understand the overall business of customers and their own comp