To the Shareholders

Disclaimer

The investor relations information noted on this Web site is made public for the purpose of disclosing corporate information concerning Business Brain Showa-Ota Inc. (hereafter referred to as “this firm”). It is not intended to serve as a solicitation for the purchase or sale of this firm’s stock, to serve as investment advice, or for any other purpose.

Users should be aware that with regard to information concerning predictions, such as the performance outlook for the firm, the eventual outcome may differ from the predictions noted on this Web site due to various factors such as economic conditions, social trends and competition conditions, all of which affect the business undertakings of the firm.

Business Brain Showa-Ota Inc. assumes no liability whatsoever for any losses incurred, either directly or indirectly, resulting from the use of any information or contents noted on this Web site or on any other Web site linked to this site, nor does any company affiliated with this firm. Moreover, users should be aware that items contained in documents on this Web site are subject to change or termination without advance notice.

Access and viewing of this Web site are taken as indication that the user accepts and agrees with the above.

Solutions which can realize the ManagementAccounting Information System.

BBS offers specialized servies in each field in order to establish the business management and the supporting management accounting information system.