RSM Shiodome Partners Co., Ltd. (Headquarters: Minato-ku, Tokyo; President & CEO: Kengo Maekawa, hereinafter "RSM Shiodome Partners"), a professional firm providing comprehensive support for corporate management, is pleased to announce that it has entered into a capital and business alliance with Smart Process Inc. (Headquarters: Minato-ku, Tokyo; Representative: Ryota Nishioka, hereinafter "Smart Process"), a company that supports process reform and AI/DX promotion in the mobility and manufacturing industries, and has welcomed Smart Process as a member of its group as of July 1, 2026. In conjunction with this integration, RSM Shiodome Partners will establish an IT Consulting Division and a Utsunomiya Office. 1. Background of This Matter RSM Shiodome Partners has provided one-stop advisory services and back-office outsourcing services related to accounting, tax, social insurance, administrative law, and judicial scrivener services, through the collaboration of professionals including certified public accountants, tax accountants, social insurance and labor consultants, administrative scriveners, and judicial scriveners. Furthermore, in order to meet the diverse needs of our clients, we have positioned the IT consulting domain as one of our key areas of focus and have been promoting service expansion. Smart Process, with its vision of "Creating the Future with Smart Processes," has provided support for development process reform, engineering, IT, and AI/DX promotion to leading domestic companies and research institutions, particularly in the mobility and manufacturing industries. Both companies are professional firms that address client challenges with advanced expertise and knowledge. By merging their specialized skills, they believe they can provide even more creative and high-value-added support for clients' management issues, leading to this group integration. 2. Regarding the New Structure [Company Name Change] Smart Process Inc. will change its company name to