2026 New Year’s Greeting(for Investors)

Excellence Japan Co., Ltd.
President : Gai Ou

Dear Investors, Partners, and Friends,

At the beginning of the New Year 2026, I would like, on behalf of Excellence Japan Co., Ltd., to extend my sincere gratitude and warm New Year greetings to all investors and partners who have continuously supported and placed their trust in our company.

Amid rapidly changing capital markets and increasingly stringent regulatory environments, your trust and patience have been indispensable in enabling us to pursue long-term and sustainable value creation. I would therefore like to take this opportunity to briefly report on our performance over the past year and to share our future direction.

■ Review of Fiscal Year 2025: A Balance of Stability and Risk Management

Fiscal year 2025 marked a significant milestone as the Company entered its seventh fiscal year.

Against a backdrop of uneven global economic recovery, geopolitical uncertainty, currency volatility, and the rapid advancement of technologies such as artificial intelligence, we maintained a disciplined management approach. By prioritizing a sound financial structure, strict compliance, and high value-added professional services, we avoided excessive expansion and continued to steadily build long-term competitiveness.

Through prudent allocation of resources and careful business selection, the Company achieved stable growth and laid a solid foundation for the next phase of structural development.

■ Enhancement of Information Disclosure and External Communication

As part of our efforts to enhance corporate transparency and communication quality, we fully renewed our corporate website in 2025.
(https://excellence-japan.co.jp)

The redesigned website systematically presents our business structure, professional qualifications, track record, and operational bases, enabling investors and partners to clearly understand our business scope, professional strengths, and risk management capabilities. In addition, in response to growing access from overseas investors, we further strengthened our multilingual information dissemination framework, enhancing readability and credibility in international capital and business environments.

■ Structural Competitive Advantages Based on National Qualifications

In 2025, the Company newly acquired two Japanese national licenses: Certified Administrative Scrivener and Real Estate Transaction Agent.

For Excellence Japan, however, the significance of national qualifications goes far beyond the expansion of service offerings. These qualifications form institutional barriers to entry and structural competitive advantages.

In Japan, qualifications such as Automobile Maintenance Engineer, Electrical Work Engineer, Administrative Scrivener, and Real Estate Transaction Agent are all strictly regulated national licenses. They cannot be easily obtained through simple hiring or outsourcing, and require extensive study, practical experience, and the assumption of clear personal legal responsibility.

The ability to continuously and substantively utilize multiple national qualifications within a single corporate structure constitutes an exceptionally high barrier to entry under Japan’s regulatory system.

■ Japan’s Distinctive Professional Segmentation and Its Constraints

In Japanese business practice, professional segmentation is highly defined and inherently exclusive:

• Industrial and      manufacturing companies typically focus solely on technology and      production, and do not engage in legal or real estate compliance;
• Legal and administrative      scrivener firms generally do not participate in industrial equipment or      manufacturing-site assessments;
• Real estate-related      entities rarely possess technical expertise regarding manufacturing      facilities, factories, or equipment.

It is precisely this institutional and customary segmentation that makes cross-domain integration extremely difficult to achieve organically in practice.

■ A Practical Structure, Not a “Patchwork” of Capabilities

In theory, any company could attempt to cover multiple fields by coordinating with various external entities. In practice, however, such multi-party collaboration often leads to dispersed responsibility, conflicting professional judgments, and reduced decision-making efficiency. When issues arise, it also becomes difficult to clearly identify ultimate accountability.

Our structure is not externally assembled. Instead, professionals holding national qualifications directly participate in judgment and execution within a single organization, enabling us to provide end-to-end support—from technical feasibility assessment to legal and regulatory compliance—within one integrated system.

■ The Critical Need for Integrated Judgment in Cross-Border Projects

When overseas companies and investors operate in Japan, projects typically involve multiple, interrelated considerations, including:

• Technical feasibility of      factories and equipment
• Administrative permits and      regulatory compliance
• Acquisition, use, and      investment structuring of real estate

When these judgments are fragmented across multiple institutions, overall project risk increases exponentially. Only organizations that possess practical expertise across industry, legal compliance, and real estate within a single structure can reduce systemic risk at its source. This integrated capability is a key reason why our Company continues to be selected for cross-border projects.

■ Reinvestment in Brand and Intangible Assets

As part of redefining and strengthening our corporate brand value, we comprehensively updated our corporate materials and PR content in 2025.

These materials are not merely for marketing purposes; they serve as essential tools for communicating our management philosophy, compliance principles, and professional capabilities to investors and partners. Through a unified and consistent messaging framework, we continue to accumulate verifiable and enduring brand credibility.

■ Continuous Optimization of Organizational Structure and Operational Efficiency

With increasing clarity in our business structure, we further refined our organizational framework in 2025.

By clearly defining roles and decision-making processes, we improved execution speed and project management quality while controlling fixed costs, ensuring that our organizational structure can support steady, sustainable growth in the future.

■ Resource Reallocation and Improved Capital Efficiency

In 2025, we gradually outsourced certain non-core travel-related operations to specialized partners. This allowed us to further concentrate management resources and capital on core areas such as corporate support, real estate, legal services, and cross-border business.

As a result, capital efficiency improved and the proportion of high value-added services continued to rise.

■ Human Capital Development as the Foundation of Sustainability

For a professional services company, people are the most important long-term asset.

Since 2025, we have systematically advanced our human resource development framework through external training, in-house lectures by professionals, and regular internal presentations. These initiatives continuously enhance the team’s professional depth and comprehensive judgment capabilities, providing a sustainable foundation for long-term, stable management.

■ Strategic Positioning Amid Regulatory Tightening

In recent years, regulatory scrutiny in Japan concerning foreign nationals, real estate, and investment has continued to intensify, and informal or grey-area practices are gradually disappearing.

Under these conditions, companies that possess genuine professional qualifications, strong compliance capabilities, and a long-term management perspective are becoming increasingly valuable. Since our establishment, we have consistently positioned compliance, transparency, and risk control as the foundations of our management, and we do not pursue short-term gains. Instead, we aim to be a platform that investors can trust over the long term.

Through close cooperation with Excellence Japan Administrative Scrivener Corporation
(https://www.capls-ej.jp/),
we continue to build a high-standard compliance and risk management framework, providing overseas investors with institutional security for conducting business and investments in Japan.

■ Key Management Policies for 2026: A Long-Term Value Perspective

In 2026, guided by the core keywords “Trust, Challenge, and Growth,” we will focus on the following medium- to long-term initiatives:

1. Establishing scalable      support models to assist overseas companies entering the Japanese market      through online-based services
2. Implementing a structured      two-year talent development program to further strengthen organizational      expertise
3. Gradually building a      one-stop platform integrating industry, legal services, real estate, and      corporate support, premised on the establishment of a company-owned      building, thereby enhancing both asset value and service value

■ Closing: A Year of Steady Accumulation in the “Fire Horse” Year

The year 2026 corresponds to the “Bing-Wu (Fire Horse)” in the traditional East Asian calendar, symbolizing action, determination, and pioneering spirit. We position this year not as one of aggressive expansion, but as a year to steadily accumulate and solidify long-term value on a foundation of trust.

The reason we are able to continuously provide the integrated support described above is not by coincidence or preference, but because under Japan’s current regulatory and practical environment, organizational structures that substantively operate across industry, legal, and real estate domains through national qualifications within a single entity are exceptionally rare.

We will continue to uphold compliance as our baseline, professionalism as our core, and a long-term perspective in advancing our business, while further enhancing our credibility and sustainability as a partner and investment target.

We sincerely appreciate your continued support and look forward to working together to create long-term value in the year ahead.

Sincerely,
Gai Ou
President
Excellence Japan Co., Ltd.
January 2026