Frontier Management Inc.

Frontier Management Inc. is mainly engaged in the provision of various management support services such as management consulting, financial advisory and rehabilitation support. The management consulting business is related to management execution strategy such as company strategy, business strategy, function specific strategy, execution support from formulation of medium-term management plan to execution support services. The financial advisory business engages in advisory and assistance on general operations such as planning M & A strategy, selection and approach of target company, corporate value calculation and others. The rehabilitation support business provides total supporting services, adjustment of interests with financial institutions, management participation, and support for various rehabilitation procedures. The other business engages in rehabilitation support business and financial advisory business.