KPMG FAS Co., Ltd.

home.kpmg/jp/fas
homeAs a long-term business partner,
we are committed to delivering
real results in our clients’business transformations.
KPMG FAS helps our clients develop and execute
management strategies and transformational initiatives suchas M&A and business restructuring, while managing potential
corporate fraud risks and implementing practical global
governance structures.
We excel in supporting clients successfully deliver these
critical initiatives that shape their businesses over the longterm, helping them achieve sustainable growth.
As a member firm of KPMG International, a “Big 4” global
accounting firm, we always maintain a high level ofprofessionalism coupled with a sense of civic responsibility.
This sense of independence is embedded in our corporate
DNA. We are proud of our history of pioneering financial
advisory services in the Japanese market since the inceptionof our firm, and contributing to the development of fair anddynamic capital markets.
During the course of our history, we have consistently served
our clients as their long term business partner in designingand delivering transformational corporate initiatives,providing a trusted service and the strong commitment ofeach of our professionals to deliver real results. This drive toenable our clients’ sustainable success will continue to be ourunwavering commitment in the future.

02 KPMG FAS© 2021 KPMG FAS Co., Ltd., a company established under the Japan Companies Act and a member firm of the KPMG global organization of independent
member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved.

Company Profile 03© 2021 KPMG FAS Co., Ltd., a company established under the Japan Companies Act and a member firm of the KPMG global organization of independent
member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved.

Management issues that
C-Suite executives currently face
Responding to today’s rapidlychanging environment
With the economy and international markets
increasingly connected and technology continually
evolving, new social values changing our ways of life
are emerging alongside new business models. In
light of this, companies and institutions arevulnerable to potential risks of sudden changes intheir business environment.
Management needs to have a bird’s eye view todetect changes before they are fully manifested, andmove quickly to outmaneuver their rivals.
In response to the distinct issues that each client
faces, KPMG FAS provides customized solutions bybringing together a team of professionals with therequired skills and expertise, leveraging not only
KPMG’s local capabilities across all our functional
areas and industry groups, but also resources from
KPMG’s overseas network.

Management Allo c at ion o f man ag emen t res ou rces In t eg rat ion , d ivest iture, an d liqu idatio no f b u s in esses
 Set t in g an d mo n itorin g o f k eyp erf o rman c e in dicato rs ( KP I)
 In n o vat ion an d Kaiz en ( imp rovement ) O rg an iz at io nal s tru ctu re Dec is io n mak in g ag ility

Governance & Risk
 Co rp o rat e f rau d an d mis co nd uc t
 G o vern an ce an d c omp liance s t ruct ure
 Res p o n s e t o d o mest ic /o verseas
reg u lat io n- relat ed an d c omp lian ce is sues
 Cyb er s ec u rit y an din f o rmat io n g o vernanc e
 Res p o n s e t o lit igatio n
 St ak eh o lder relat ion s04 KPMG FAS© 202 1 KPMG F AS Co., Ltd., a company est ablished under the J apan Companies Act and a membe r firm of the KPMG global organization of independent
member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved.StrategyFinance O rg an ic an din o rg an ic g ro wth Liq u id it y man agemen t
an d f in an c e New b u s in essd evelo p men t an dn ew mark et en t ry

 RO E an d c ap it al ef f icien cy
 In t ern at ion al valu e c hain s
an d t ax s t rat egy

 Bu s in es s p o rtf olio
 Syn erg ies b et weenb u s in ess es an d mark et s M& A an d JV/P art n ersh ips
 O vers eas exp ans io n

Markets & Customers
 Mac ro ec o n omic f ac tors an d b u sin es s en viron ment Co mp et it ive en viron ment
 Ch an g in g c us to mers an d d emand s
 Reven u es , b ran d p o wer an d p rof itability

CEORadar P ro d u c t p o rtf olio

IT Strategy
 Mat c h in g o f IT wit h b us in ess s t rat egy
 In n o vat ion an d d is rup tive t echn olo gy
 E valu at io n o f IT p erfo rmanc ePeople

Technology & Operations

 P ers o n n el man ag emen t New t ec h n o lo gy ad o pt io n

 E mp lo yee c o mmu n ication

 Ut iliz at io n o f b ig d at a

 Co rp o rat e c u ltu rean d valu es

 O p erat io nal p ro cesses , c o sts
an d p ro d u c tivit y E valu at io n s yst ems

 O p t imiz at io n o f p ro curemen t
an d lo g is tics , an d o u tso urc in g
 R& DCompany Profile 05© 2021 KPMG FAS Co., Ltd., a company established under the Japan Companies Act and a member firm of the KPMG global organization of independentmember firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved.

Growing corporate value through intelligent solutions
Our functional experts with a broad range of problem-solving expertise form asingle team to provide customized solutions alongside our industry-focused
professionals who bring deep hands-on local and global sector experience.

Industry
Coverage Structure by Industries
Established industry coveragegroups across 10 major verticals

Automotive

Our industry coverage groups aggregate thelatest industry information and insight fromJapan and overseas.

Consumer &Retail
Energy &Chemicals

Partnering with overseas
industry groups

Financial
Services

Our Japan and overseas sector teams work
as unified global industry groups to provide
timely updates on global developments
essential to our clients’ overseas operations,such as competitive analysis on local
markets and competitors and the latest
changes in local regulations/laws.

Healthcare &Life Sciences
Industrial
Manufacturing
TradingCompanies

Identifying the real issues
through insightful discussions
By combining deep industry and functional
expertise with a thoughtful approach tounderstanding the challenges facing our clients,
we are able to get to the heart of the true issues
at hand, and work together to design andimplement creative, effective solutions.

06 KPMG FAS© 20 21 KPMG F AS Co., Ltd., a company est ablished under the Japan Companies Act and a m ember fi rm of the KPMG global organization of independent
member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved.

Real Estate,Infrastructure,Logistics & Hospitality

Technology,
Media & Telecom
Private Equity

Solutions
From the development of management strategy to deal origination/execution, post-deal
integration, and the realization of synergies, as well as managing fraud risks and improving
global governance structures, our expert professionals work closely with each other and ourclients to help them meet and exceed their goals.

ManagementStrategy

 Development of mid-term strategy and business plans Realignment of business portfolio
 Development of new business and market strategy
 Development of M&A strategy
 Establishing group management structure Corporate real estate advisory Support to launch corporate venture capital (CVC)

M&A / PMI

 M&A Advisory (Buy-side, Sell-side, JV and Partnership) Due diligence (business, financial, operational, IT, etc.)
 Development and execution of business synergy models
 Valuation, purchase price allocation, and impairment testing Integration of IT and operations
 Planning and execution of PMI
 Planning and execution of business separation
 Investigation of fraud in M&A / PMIRestructuring Optimization of financials and operations / restructuring
 Planning, consensus building and execution ofbusiness turnarounds
 M&A-type turnaround (restructuring, JV formation / dissolution,divestiture / withdrawal, distressed investment）
 Overseas business restructuring
 Verification / review / exit of investments
 Insolvency / out-of-court restructuring
 Lender advisory

Forensic

 Investigation of corporate fraud and misconduct,
digital forensic technology
 Designing group-wide structure for fraud prevention
 Prevention and investigation of product data falsification
 Cyber security initiatives and cyber forensic investigation
 Litigation support
 e-Discovery, support on information governance Corporate and individual intelligence Contract / legal compliance

Company Profile 07© 2021 KPMG FAS Co., Ltd., a company established under the Japan Companies Act and a member firm of the KPMG global organization of independent
member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved.

KPMG FAS – The Basis of our Values

KnowledgePeople

Track Record

We help clients make the rightdecisions in a timely manner,
through combining our realtime information on industry
trends from Japan andoverseas with the insight andexpertise of our professionals
accumulated over many yearsof service in the businessadvisory field.

Each of our professionals has
specialized capability anddeep experience in various
areas including strategy,
finance, operations,
governance and data
analytics, and work together
as a single team to delivercreative and effective
solutions to our clients’unique challenges.

As a pioneer in our industry,
we boast a tremendous trackrecord in the management ofvarious transactions,enabling us to provide clientswith a guiding hand in almost
any situation.

08 KPMG FAS© 20 21 KPMG F AS Co., Ltd., a company est ablished under the Japan Companies Act and a m ember fi rm of the KPMG global organization of independent
member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved.

KPMG
Japan

KPMG
Global Network

Approximately 8,000
professionals work in KPMG’saccounting/audit, tax andadvisory services firms inJapan. Clients can benefit fromthe highly specialized expertiseand unique know-how thatthey collectively provide.

With a network of KPMG
offices in nearly 150 countries
around the world, andJapanese-speaking staff
located in 91 cities in 38
countries, we can provide
hands-on support in serving
clients’ needs in overseas
markets.

Company Profile 09© 2021 KPMG FAS Co., Ltd., a company established under the Japan Companies Act and a member firm of the KPMG global organization of independent
member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved.

KPMG Japan
KPMG is a global network of professional firms formed in 1987 with themerger of Peat Marwick International (PMI) and Klynveld Main Goerdeler(KMG) and their respective member firms. KPMG’s presence in Japan dates
back to 1949 when its predecessor firm established an international
accounting office in Tokyo. KPMG has contributed to the development of theJapanese economy for over half a century as a pioneer supporter of Japanese
corporations expanding abroad and foreign corporations entering theJapanese market. KPMG member firm professionals with specialized
expertise provide high quality audit, tax, and advisory services across the fullspectrum of industries.

KPMG Japan - Domestic Network
KPMG Japan is a group of professional firms specializing in audit, tax, andadvisory services. KPMG Japan’s leading professionals bring seasoned expertiseand a cutting-edge approach to virtually every business field and market.
Supported by KPMG’s global network, KPMG Japan provides comprehensive
and high value add services to clients.

Advisory

KPMG FAS Co., Ltd.
KPMG Consulting Co., Ltd.
KPMG AZSA Sustainability Co., Ltd.
KPMG Healthcare Japan Co., Ltd.
KPMG Ignition Tokyo, Inc.

Audit

KPMG AZSA LLCTax

KPMG Tax Corp.
KPMG Social Insurance and Labor Advisors Corp.

10 KPMG FAS© 2021 KPMG FAS Co., Ltd., a company established under the Japan Companies Act and a member firm of the KPMG global organization of independent
member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved.

© 2021 KPMG FAS Co., Ltd., a company established under the Japan Companies Act and a member firm of the KPMG global organization of independent
member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved.

Contact us
KPMG FAS Co., Ltd.
Otemachi Financial City North Tower
1-9-5 Otemachi, Chiyoda-ku
Tokyo 100-0004, Japan
T: +81-3-3548-5770
Osaka office
Ginsen Bingomachi Building
3-6-5 Kawaramachi, Chuo-ku
Osaka 541-0048, Japan
T: +81-6-6222-2330
Nagoya office
Dainagoya Building
3-28-12, Meieki, Nakamura-ku
Nagoya 450-6426, Japan
T:+81-52-589-0520
Fukuoka officeKamiyo Watanabe Building
1-12-14 Tenjin, Chuo-ku
Fukuoka 810-0001, Japan
T: +81-92-741-9904
home.kpmg/jp/fas

The information contained herein is of a general nature and is not intended to address the circumstances of any particular
individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that suchinformation is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on suchinformation without appropriate professional advice after a thorough examination of the particular situation.
© 2021 KPMG FAS Co., Ltd., a company established under the Japan Companies Act and a member firm of the KPMG globalorganization of independent member firms affiliated with KPMG International Limited, a private English company limited byguarantee. All rights reserved.
The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization.